CASCADE COUNTY

Table of Contents

Page

INTRODUCTORY SECTION ...... Letter of Transmittal 5 ...... Organization 8 ...... List of Elected Officials 9

FINANCIAL SECTION ...... Independent Auditors' Report 10 ...... Management's Discussion and Analysis 15

Audited Financial Statements Government-Wide Financial Statements: ...... Statement of Net Position 24 ...... Statement of Activities 25 Governmental Fund Financial Statements: ...... Balance Sheet - Governmental Funds 27 Reconciliation of Governmental Fund Balances to the ...... Statement of Net Position 29 Statement of Revenues, Expenditures and Changes ...... in Fund Balance - Governmental Funds 30 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balance of Governmental Funds ...... to the Statement of Activities 32 Proprietary Fund Financial Statements: ...... Statement of Net Position - Proprietary Funds 33 Statement of Revenues, Expenses and ...... Changes in Fund Net Position - Proprietary Funds 35 ...... Statement of Cash Flows - Proprietary Funds 37 Fiduciary Fund Financial Statements: ...... Statement of Fiduciary Net Position 41 ...... Statement of Changes in Fiduciary Net Position 42 ...... Notes to the Financial Statements 44 REQUIRED SUPPLEMENTARY INFORMATION Schedule of Proportionate Share of the Net Pension Liability and ...... Schedule of Contributions to the Montana Retirement System 90 ...... Other Post Employment Benefits Schedule of Funding Progress 92 ...... Budgetary Comparison Schedule - General Fund 93 ...... Budgetary Comparison Schedule - Capital Building Reserve Fund 94 ...... Budgetary Comparison Schedule - Public Safety Fund 95 OTHER SUPPLEMENTARY INFORMATION ...... Combining Balance Sheet - Nonmajor Governmental Funds 96

Combining Statement of Revenue, Expenditures ...... and Changes in Fund Balance - Nonmajor Governmental Funds 97

...... Combining Balance Sheet - Nonmajor Special Revenue Funds 101

2 CASCADE COUNTY

Table of Contents - Continued

Page

Combining Statement of Revenue, Expenditures and Changes in Fund Balance ...... - Nonmajor Special Revenue Funds 117

Statement of Revenue, Expenditures and Changes in Fund Balance - Budget and Actual - ...... Nonmajor Special Revenue Funds 133

...... Combining Balance Sheet - Nonmajor Debt Service Funds 178

Combining Statement of Revenue, Expenditures and ...... Changes in Fund Balance - Nonmajor Debt Service Funds 180

Statement of Revenue, Expenditures and Changes in Fund Balance - Budget and Actual - ...... Nonmajor Debt Service Funds 182

...... Combining Balance Sheet - Nonmajor Capital Projects Funds 189

Combining Statement of Revenue, Expenditures and ...... Changes in Fund Balance - Nonmajor Capital Projects Funds 191

Statement of Revenue, Expenditures and Changes in Fund Balance - Budget and Actual - ...... Nonmajor Capital Projects Funds 193

...... Combining Statement of Net Position - Internal Service Funds 199

Combining Statement of Revenue, Expenditures ...... and Changes in Net Position - Internal Service Funds 201

...... Combining Statement of Cash Flows - Internal Service Funds 203

...... Combining Statement of Fiduciary Net Position - Private Purpose Trust Funds 208 Combining Statement of Changes in Fiduciary Net Position - ...... Private Purpose Trust Funds 211

...... Combining Balance Sheet - Agency Funds 214 ...... Combining Statement of Changes in Assets and Liabilities - Agency Funds 236

...... Combining Balance Sheet - Nonmajor Proprietary Funds 270 Combining Statement of Revenue, Expenditures ...... and Changes in Fund Net Position - Nonmajor Proprietary Funds 271

STATISTICAL...... SECTION 273 Financial Trends: ...... Net Assets by Component 274 ...... Changes in Net Assets 275 ...... Fund Balances of Governmental Funds 277 3 CASCADE COUNTY

Table of Contents - Continued

Page ...... Changes in Fund Balances of Governmental Funds 278

Revenue Capacity: ...... Assessed Value and Estimated Market Value of Taxable Property 279 ...... Property Tax Rates Direct and Overlapping Governments 280 ...... Principal Property Taxpayers 281 ...... Property Tax Levies and Collections 282

Debt Capacity: ...... Ratios of Outstanding Debt by Type 283 ...... Ratios of General Bonded Debt Outstanding 284 ...... Legal Debt Margin Information 285

Demographic and Economic Information: ...... Demographic Statistics 286 ...... Principal Employers 287

Operating Information: ...... Full-time Equivalent County Employees by Function 288 ...... Capital Asset Statistics by Function 289

SINGLE AUDIT SECTION ...... Schedule of Expenditures of Federal Awards 290 ...... Notes to Schedule of Expenditures of Federal Awards 295 Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance ...... with Government Auditing Standards 296 Report on Compliance for Each Major Federal Program and Report on Internal Control over Compliance Required by ...... OMB Circular A-133 298 ...... Schedule of Findings and Questioned Costs 301 ...... Corrective Action Plan 311 ...... Summary Schedule of Prior Year Federal Audit Findings 313

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November 1, 2016

To the Board of County Commissioners and Citizens of Cascade County, Montana:

State law requires that all general-purpose local governments publish within six months of the close of each fiscal year a complete set of financial statements presented in conformity with Generally Accepted Accounting Principles (GAAP) and within one year the financial statements audited in accordance with generally accepted auditing standards by a firm of licensed certified public accountants. We hereby issue the Comprehensive Annual Financial Report for Cascade County for the fiscal year ending June 30, 2015. Due to extenuating circumstances and many personnel changes, Cascade County fell behind in meeting these timelines for the years 2013, 2014 and 2015. We regret that this report for 2015 is being issued beyond the six-month time period but we are about to start the 2016 Audit fieldwork and believe that we will soon be back into compliance regarding the timelines.

This report consists of management’s representations concerning the finances of Cascade County. Management assumes full responsibility for the completeness and reliability of all of the information presented in this report. To provide a reasonable basis for making these representations, management of Cascade County has established a comprehensive internal control framework that is designed both to protect the government’s assets from loss, theft, or misuse and to compile sufficient reliable information for the preparation of Cascade County’s financial statements in conformity with GAAP. Because the cost of internal controls should not outweigh their benefits, Cascade County’s comprehensive framework of internal controls has been designed to provide reasonable rather than absolute assurance that the financial statements will be free from material misstatement. As management, we assert that, to the best of our knowledge and belief, this financial report is complete and reliable in all material respects.

Joseph Eve and Company, a firm of licensed, certified public accountants have audited Cascade County’s financial statements. The goal of the independent audit was to provide reasonable assurance that the financial statements of Cascade County for the fiscal year ended June 30, 2015, are free of material misstatement. The independent audit involved examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; assessing the accounting principles used and significant estimates made by management; and evaluating the overall financial statement presentation. The independent auditor concluded based upon the audit, that there was a reasonable basis for rendering three qualified opinions in the Governmental Activities, General Fund and Aggregate Remaining Fund Information on Cascade County’s financial statements for the fiscal year ending June 30, 2015, in conformity with GAAP. Unfortunately, the audit backlog prevented the County from noting deficiencies and implementing auditor recommendations to resolve earlier qualified opinions in a timely manner. Therefore, several of the qualified opinions are contained in consecutive year findings. The County has made strides in this past year, for example road fund materials were inventoried on June 30, 2015, possibly eliminating this issue in the FY 2016 audit. The remaining items in the FY 2015 audit received unmodified opinions. The independent auditor’s report is presented as the first component of the financial section of this report.

The independent audit of the financial statements of Cascade County was part of a broader, federally mandated “Single Audit” designed to meet the special needs of federal grantor agencies. The standards governing Single Audit engagements require the independent auditor to report not only on the fair presentation of the financial statements, but also on the audited government’s internal controls and compliance with legal requirements, with special emphasis on internal controls and legal requirements involving the administration of federal awards. These reports are available in Part IV of this report.

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GAAP requires that management provide a narrative introduction, overview, and analysis to accompany the basic financial statements in the form of Management’s Discussion and Analysis (MD&A). This letter of transmittal is designed to complement MD&A and should be read in conjunction with it. Cascade County MD&A can be found immediately following the independent auditor’s report.

Profile of the Government Cascade County was incorporated September 12, 1887. The county seat is the City of Great Falls. The County covers an area of 2,659 square miles in north-central Montana. The estimated population was 82,278, as of July 1, 2015. The County is governed by a board of three County Commissioners elected by the voters of the County. Cascade County has all the normal powers afforded to Montana counties under the Montana Code Annotated. Namely, it is a body politic and corporate. Its powers include the power to sue and to be sued, to purchase and hold lands within the county limits, to purchase and hold personal property as may be necessary, to serve as the taxing authority, the contracting body, and the chief administrators of public services for the County. The Board of County Commissioners is responsible for the management of the County, its property, and its finances. The Board of County Commissioners supervises the conduct of all County offices and ensures that all duties are faithfully performed. Other officials elected by the voters of the County under the supervision of the County Commission are the County Attorney, County Treasurer/Superintendent of Schools, County Clerk and Recorder/Auditor/Assessor/Surveyor, Sheriff/Coroner, two Justices of the Peace, Clerk of District Court, and the County Public Administrator.

Cascade County provides a full range of services, including public safety; public works; public health; social and economic services; culture and recreation; housing and community development; and conservation of natural resources. Solid Waste sanitation services are provided through an enterprise fund. The Montana ExpoPark and Community Health Clinic are also enterprise funds.

The annual budget serves as the foundation for Cascade County’s financial planning and control. All agencies of Cascade County are required to submit requests for appropriation to the government’s Budget Officer on or before June 10th. The government’s Budget Officer uses these requests as the starting point for developing a proposed budget. The government’s Budget Officer then presents this proposed budget to the Commission for review and amendment. The Commission is required to hold public hearings on the proposed budget and to adopt a final budget by the later of September 1 or 30 days from the receipt of the certified taxable values.

The appropriated budget is prepared by fund, function (e.g., public safety), and department (e.g., sheriff). Department heads may make transfers of appropriations within a fund, with prior approval by the finance officer, as designated by the Board of County Commissioners. An increase of appropriations in a fund, however, requires approval of the Board of County Commissioners at a public meeting.

Factors Affecting Economic Condition The information presented in the financial statements is perhaps best understood when it is considered from the broader perspective of the specific environment within which Cascade County operates.

Local Economy Cascade County’s economy is driven primarily by the public sector, with the primary employer being Malmstrom Air Force Base, employing nearly 4,800 military and civilian employees, with an additional 1,089 positions at the Malmstrom Air National Guard base. The second largest employment sector in Cascade County is health care and health care-related services, which account for approximately 5,000 jobs in the County. The County’s economy has been vulnerable in recent years to changes occurring at the air force base.

According to the University of Montana Bureau of Business and Economic Research, slow growth in Cascade County reflects conditions in the trade and services industries. Great Falls serves as a trade and service center for North Central Montana, a region most dependent upon agriculture. The region is also dependent on tourism, especially travelers from Canada, primarily the province of Alberta which accounts for the largest number of out of state visitors to Montana. Cascade County’s economy continued its slow growth in FY 2015. As property taxes 6

are the primary revenue source for County operations, the County forecasts slow growth in taxable values into the next fiscal year and beyond, with reappraisal not coming into effect until Fiscal Year 2016. There is industrial and business growth in the area due to the proximity of Cascade County to both the Bakken oil fields in Eastern Montana as well as the Oilsands and related industries in Alberta. Some of the industrial growth, however, is in Tax Increment Financing (TIF) districts, therefore the added taxable values of the growth will not be realized in County revenues for several years.

Long-term financial planning The County is working to develop an overall Long-Term Financial plan that will forecast revenues, expenditures as well as incorporate Capital needs over the next 5-10 years. This plan will be outlined in upcoming fiscal years.

The preparation of this report would not have been possible without the efficient and dedicated services of the entire staff of the finance and administration departments, as well as the respective Department Heads and their accounting staff. We would like to express our appreciation to all members of the departments who assisted and the County Commission for maintaining the highest standards of professionalism in the management of Cascade County’s finances.

Respectfully submitted,

JOE BRIGGS RINA FONTANA-MOORE Chairman, Clerk-Recorder Cascade County Commission

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ELECTED OFFICIALS C P A LERK UBLIC Steven Fagenstrom, Judge C SSESSOR S S Mary Jolley,Judge C OUNTY Rina FT Moore FT Rina HERIFF UPT Faye McWilliams J LERK Robert Edwards Robert USTICE T S

Jerry Boland Jamie Bailey John Parker AND URVEYOR A REASURER . OF DMINISTRATOR

OF /C A /A S R C TTORNEY C CHOOLS ORONER ECORDER UDITOR OURT OURT /

(C CRIMINAL ATTORNEYS IVIL LAND DATA RECORDS C ADULT DETENTION ANIMAL CONTROL , C C CITIZENS OFCASCADECOUNTY CITIZENS M C RIMINAL a REAL ESTATE IVIL ACCOUNTING R OTOR HILD ELECTIONS TAX DEED scade CountyOrganizational ESTITUTION R A ECORDS Structure S TTORNEYS B V , J UPPORT OARD URY EHICLES &J

Jane Weber, Commissioner Weber, Jane

UVENILE Joe Briggs, Commissioner Briggs, Joe

Jim Larson

OF C ) OUNTY June30,2015 Chairman , 8 C OMMISSIONERS SUPERINTENDENT OF BUILDINGS FOSTER GRANDPARENTS BUILDING MAINTENANCE VARIOUS HEALTH GRANTS VEHICLE MAINTENANCE MEAL ONWHEELS COMMUNITY DECAYCOMMUNITY PC SUPP RURAL ADDRESSING PLANNING BOARD

JUNK VEHICLEJUNK C OMMUNICATIONS G.I.S./M R MOSQUITO MOSQUITO RURAL FIRE RSVP ISK BRIDGE ROAD W ORT SERVICES PAYROLL M EED

ANAGEMENT APPING

O

FFICE

M ANAGER Y OUTH H

E H EALTH F XTENSION MT EXPOPARK A UMAN INFORMATION PUBLIC WORKS H INANCE GING S C EALTH DES/EMS SERVICES ERVICE ONSTABLE D R S EPARTMENT O ERVICES ESOURCES

S CLINIC LIBRARIES LIBRARIES FFICER C ERVICE ENTER

DEPARTMENTS A

PPOINTED CASCADE COUNTY

ELECTED OFFICIALS

June 30, 2015

Name of County Office Official/Officer Date Term Expires Commissioner (Chairperson) Jane Weber 12/31/2018 Commissioner Jim Larson 12/31/2020 Commissioner Joe Briggs 12/31/2016 Attorney John Parker 12/31/2018 Clerk and Recorder/Auditor/Surveyor Rina Fontana Moore 12/31/2018 Clerk of District Court Faye McWilliams 12/31/2018 Justice of the Peace Steven Fagenstrom 12/31/2018 Justice of the Peace Mary Jolley 12/31/2018 Public Administrator Jerry Boland 12/31/2018 Sheriff/Coroner Bob Edwards 12/31/2018 Treasurer/School Superintendent Jamie Bailey 12/31/2018

9 INDEPENDENT AUDITORS' REPORT

Board of County Commissioners Cascade County Great Falls, Montana

Report on the Financial Statements

We have audited the accompanying financial statements of the governmental activities, the business- type activities, each major fund, and the aggregate remaining fund information of Cascade County, as of and for the year ended June 30, 2015, and the related notes to the financial statements, which collectively comprise the County's basic financial statements as listed in the table of contents. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor's Responsibility Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our modified and unmodified audit opinions.

10 Cascade County Independent Auditors' Report

Summary of Opinions Opinion Unit Type of Opinion Governmental Activities Qualified Business-Type Activities Unmodified General Fund Qualified Public Safety Unmodified Capital Building Reserve Unmodified Health Clinic Unmodified ExpoPark Unmodified Aggregate Remaining Fund Information Qualified

Basis for Qualified Opinion on the Governmental Activities, General Fund, and the Aggregate Remaining Fund Information The County's records of protested taxes by taxpayer is potentially misstated by $295,902. A tax refund made in early fiscal year 2016 for a resolved protested tax could not be reconciled to protested tax receivable, deferred tax revenue, cash, and due to outside for the fiscal year ended June 30, 2015.

The County could not fully reconcile differences between the accounting records and the tax software used to track protested taxes. The County has indicated a $310,726 difference is due to payments made to the state for protested taxes, however, evidence to support the cash paid to the State related to protested taxes was for only $20,658.

The County's main cash account was decreased by $129,710 with a related increase in a loss account, in order to agree cash to the bank reconciliation. The County could not provide support for recording the loss amount.

The County has excluded material amounts in the Road fund materials and supplies inventory in the accompanying statement of net position and balance sheet. In our opinion, accounting principles generally accepted in the United States of America require that significant amounts of inventory be reported at year end. Quantification of the effects is not practical because the inventory count was done three months prior to year end and roll forward to year end balances was not possible. Qualified Opinion In our opinion, except for the possible effects of the matters described in the "Basis for Qualified Opinion on the Governmental Activities, General Fund, and the Aggregate Remaining Fund Information" paragraphs, the financial statements referred to above present fairly, in all material respects, the financial position of the Governmental Activities, General Fund, and the Aggregate Remaining Fund Information of Cascade County, Montana, as of June 30, 2015, and the changes in financial position thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America. Unmodified Opinions In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the business-type activities, Public Safety, Capital Building Reserve, Health Clinic Fund and ExpoPark Fund of Cascade County, Montana, as of June 30, 2015, and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.

11 Cascade County Independent Auditors' Report

Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that a management's discussion and analysis, Schedule of Proportionate Share of the Net Pension Liability and Schedule of Contributions to the Montana Retirement System, Other Post Employment Benefits Schedule of Funding Progress, and the budgetary comparison schedules on pages 15 through 22, and 90 through 92 be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Other Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the County's basic financial statements. The accompanying combining statements, nonmajor fund budget and actual statements, and the schedule of expenditures of federal awards, as required by U.S. Office of Management and Budget Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations, are presented for purposes of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, except for the effects on the combining statements and the budget and actual statements as described in the "Basis for Qualified Opinions" paragraphs, the supplementary information is fairly stated, in all material respects, in relation to the basic financial statements as a whole. The introductory and statistical sections have not been subjected to the auditing procedures applied in the audit of the basic financial statements, and accordingly, we do not express an opinion or provide any assurance on them.

12 Cascade County Independent Auditors' Report

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated December 12, 2016 on our consideration of the County's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the County's internal control over financial reporting and compliance. JOSEPH EVE Certified Public Accountants Great Falls, Montana December 12, 2016

13 Management's Discussion and Analysis Cascade County, Montana Management’s Discussion and Analysis For the Year Ended June 30, 2015

As management of Cascade County, a political subdivision of the State of Montana, we offer readers of the Cascade County’s financial statements this narrative overview and analysis of the financial activities of Cascade County for the fiscal year ended June 30, 2015. We encourage readers to consider the information presented here in conjunction with additional information that we have furnished in our letter of transmittal and the County’s basic financial statements, which follow this section.

Financial Highlights  The total assets of Cascade County exceeded its liabilities at the close of the most recent fiscal year by $36,921,649 (net position).  As of the close of the current fiscal year, Cascade County’s governmental activities reported ending net position of $34,508,441.  At the end of the current fiscal year, fund balance for the general fund was $3,626,640.

Overview of the Financial Statements This discussion and analysis is intended to serve as an introduction to Cascade County’s basic financial statements. Cascade County’s basic financial statements comprise three components: 1) government-wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves.

Government-wide financial statements The government-wide financial statements are designed to provide readers with a broad overview of Cascade County’s finances, in a manner similar to a private-sector business.

The statement of net positions presents information on all of Cascade County’s assets and liabilities, with the difference between the two reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of Cascade County is improving or deteriorating.

The statement of activities presents information showing how the County’s net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods (i.e., uncollected taxes and earned but unused compensated absences).

Both of the government-wide financial statements distinguish functions of Cascade County that are principally supported by taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business-type activities). The governmental activities of Cascade County include general government, public safety, public works, public health, social and economic services, culture and recreation, housing and community development, conservation of natural resources, and interest on long-term debt. The business-type activities of Cascade County include a Solid Waste Disposal Fund, a Bulk Water Fund, Montana Expo Park (fairgrounds), and a Health Clinic Fund.

The government-wide financial statements can be found on pages 24-26 of this report.

Fund financial statements A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. Cascade County, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All of the funds of Cascade County can be divided into three categories: governmental funds, proprietary funds, and fiduciary funds.

Governmental funds Governmental funds are used to account for essentially the same functions reported as governmental activities in government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a government’s near-term financing requirements.

Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the government’s near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.

Information on the County’s Governmental Funds is presented separately in the governmental fund balance sheet and in the governmental fund statement of revenues, expenditures, and changes in fund balances for the General Fund, Capital Building Reserve (capital projects) and the Public Safety Fund (special revenue) which are considered to be major funds.

15 Cascade County, Montana Management’s Discussion and Analysis For the Year Ended June 30, 2015

Data from the other governmental funds are combined into a single, aggregated presentation. Individual fund data for each of these non- major governmental funds is provided in the form of combining schedules elsewhere in this report.

Cascade County adopts an annual appropriated budget for its governmental funds. A budgetary comparison statement has been provided for all governmental funds to demonstrate compliance with this budget.

The basic governmental fund financial statements can be found on pages 27-32 of this report.

Proprietary funds Cascade County maintains two different types of proprietary funds, enterprise and internal service. Enterprise funds are used to report the same functions presented as business-type activities in the government-wide financial statements. Cascade County uses enterprise funds to account for its Water Operating, Solid Waste Disposal Services, Montana Expo Park and the operation of the Health Clinic. Internal service funds are an accounting device used to accumulate and allocate costs internally throughout Cascade County’s various functions. Cascade County uses internal service funds to account for its cost of gasoline and the County printer.

Proprietary funds provide the same type of information as the government-wide financial statements, except for internal balances, only in more detail. The proprietary fund statements reconcile internal balance to business-like activities. Individual fund data for the internal service funds is provided in the form of combining statements elsewhere in this report.

The basic proprietary fund financial statements can be found on pages 33-40 of this report.

Fiduciary funds Fiduciary funds are used to account for resources held for the benefit of parties outside the government. Fiduciary funds are not reflected in the government-wide financial statements because the resources of those funds are not available to support Cascade County’s own programs. The accounting used for fiduciary funds is much like that used for proprietary funds.

The basic fiduciary fund financial statements can be found on pages 41-42 of this report.

Notes to the financial statements The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements. The notes to the financial statements can be found on page 43 of this report.

Required Supplemental Information The budgetary comparison schedule for the general fund and the County’s two major governmental funds, Capital Building Reserve and Public Safety, the schedule of funding progress for postretirement healthcare benefits, and new in 2015 the schedule of Proportionate Share of the Net Pension Liability and Schedule of Contributions to the Montana Retirement System are presented on pages 90-95.

Other information combining and individual fund statements and schedules referred to earlier in connection with non-major governmental funds, internal service funds, and fiduciary funds can be found on pages 96-272 of this report.

Government-wide Financial Analysis As noted earlier, net position may serve over time as a useful indicator of a government’s financial position. In the case of Cascade County, assets exceeded liabilities by $36,921,649 at the close of the most recent fiscal year. This figure is significantly different than the prior year of $52.726,854 due to the new GASB 68 recording of the net Pension Liability and deferred inflows related to pensions.

The largest portion of Cascade County’s net position reflects its investment in capital assets (e.g., land, buildings, machinery, and equipment, infrastructure, improvements other than buildings), less any related debt used to acquire those assets that is still outstanding. Cascade County uses these capital assets to provide services to citizens; consequently, these assets are not available for future spending. Although Cascade County’s investment in its capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities.

16 Cascade County, Montana Management’s Discussion and Analysis For the Year Ended June 30, 2015

CASCADE COUNTY NET POSITION Governmental Activities Business-type Activities Total 2015 2014 2015 2014 2015 2014 Current and Other Assets 13,900,580 14,115,093 $ 1,352,280 $ 662,775 $ 15,252,860 $ 14,777,868 Internal Balances/Advances 2,996,712 2,769,448 $ (2,996,712) $ (2,753,232) $ - $ 16,216 Capital assets 45,785,089 39,391,969 7,256,797 7,530,848 53,041,886 46,922,817 Total Assets 62,682,381 56,276,510 5,612,365 5,440,391 68,294,746 61,716,901

Deferred outflows of Resources 1,404,814 0 155,217 0 1,560,031 0 Total deferred outflows of resources 1,404,814 0 155,217 0 1,560,031 0

Long Term Liabilities Outstanding 20,578,982 6,557,750 2,330,965 279,750 22,909,947 6,837,500 Other Liabilities 1,524,202 1,600,863 496,524 551,684 2,020,726 2,152,547 Total Liabilities: 22,103,184 8,158,613 2,827,489 831,434 24,930,673 8,990,047

Deferred Inflows of Resources Deferred inflows related to pension 7,475,570 0 526,885 0 8,002,455 - Total Deferred Inflows of resources 7,475,570 - 526,885 0 8,002,455 8,002,455

Net Assets

Invested in capital assets net of related debt 43,550,631 38,721,829 7,256,797 7,032,122 50,807,428 45,753,951

Restricted: 3,129,199 3,969,722 0 0 3,129,199 3,969,722 Unrestricted (12,171,389) 5,426,346 (4,843,589) (2,423,165) (17,014,978) 3,003,181 Total Net Assets: $ 34,508,441 $ 48,117,897 $ 2,413,208 $ 4,608,957 $ 36,921,649 $ 52,726,854

At the end of the current fiscal year, Cascade County is able to report positive balances in all categories of net position for the government as a whole. Business-type activities have negative unrestricted net position. The negative unrestricted showing under the Governmental activities and the increase in the negative unrestricted net position in the Business –type activities is due to the new GASB 68 net pension liability that is now required to be reported.

17 Cascade County, Montana Management’s Discussion and Analysis For the Year Ended June 30, 2015

CASCADE COUNTY'S CHANGES IN NET POSITION Governmental Business-Type Activities Activities Total 2015 2014 2015 2014 2015 2014 Revenues: Program Revenues: Charges for Services $ 11,322,658 $ 8,680,174 $ 6,404,407 $ 6,413,122 $ 17,727,065 $ 15,093,296 Operating Grants and Contributions 6,574,730 5,428,859 - - 6,574,730 5,428,859 Capital Grants and Contributions 80,957 6,564 - - 80,957 6,564 General Revenues: Property Taxes 21,720,078 21,787,859 21,720,078 21,787,859 Other 1,011,866 706,470 230 74 1,012,096 706,544 Total Revenues 40,710,289 36,609,926 6,404,637 6,413,196 47,114,926 43,023,122 Expenses: General Government 12,109,713 10,913,505 12,109,713 10,913,505 Public Safety 13,665,297 13,851,915 13,665,297 13,851,915 Public works 3,877,898 4,060,271 3,877,898 4,060,271 Public health 5,160,206 4,755,615 5,160,206 4,755,615 Social and economic services 41,068 72,135 41,068 72,135 Culture and recreation 494,632 539,373 494,632 539,373 Housing and community development - - Conservation of natural resources 12,107 68,443 12,107 68,443 Interest on long-term debt 28,340 42,022 28,340 42,022 Unallocated depreciation 6,096 4,716 6,096 4,716 Montana Expo Park 3,855,572 4,162,377 3,855,572 4,162,377 Solid Waste 1,010,034 983,782 1,010,034 983,782 Water Operating 50,901 47,509 50,901 47,509 Community Health 2,909,892 2,879,179 2,909,892 2,879,179 Total Expenses 35,395,357 34,307,995 7,826,399 8,072,847 43,221,756 42,380,842 Change in Net Position Before Transfers 5,314,932 2,301,931 (1,421,762) (1,659,651) 3,893,170 642,280 Transfers (includes contribution of fixed assets) 948,054 (693,383) 1,228,586 959,999 2,176,640 266,616 Change in Net Position 6,262,986 1,608,548 (193,176) (699,652) 6,069,810 908,896 Net Position beginning of year 48,117,897 46,662,866 4,608,952 5,308,609 52,726,849 51,971,475 Prior Period Adjustment (19,872,442) (153,517) (2,002,568) (21,875,010) (153,517) Net Position beginning of year, restated 28,245,455 46,509,349 2,606,384 5,308,609 30,851,839 51,817,958 Net Position end of year $ 34,508,441 $ 48,117,897 $ 2,413,208 $ 4,608,957 $ 36,921,649 $ 52,726,854

Governmental activities: Governmental activities increased Cascade County’s net positon by $5,314,932 before transfers.

18 Cascade County, Montana Management’s Discussion and Analysis For the Year Ended June 30, 2015

Expense and Program Revenues – Governmental Activities $16,000,000 $14,000,000 $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 Expenses $0 Revenues

Revenues by Source – Governmental Activities Investment Miscellaneous Income 2.39% 0.04% Charges for Services 25.87% Taxes 54.74% Intergovernmental 15.35%

Fines and Licenses and Forefitures Permits 1.06% 0.55%

. Cascade County experienced a decrease in Net Position of $13,609,456 for the fiscal year due to the changes in GASB 68. The net pension liability was $15,116,982.  The Montana Expo Park had a loss before transfers of $1,258,186.  The Community Health Clinic had a loss before transfers of $138,814.

19 Cascade County, Montana Management’s Discussion and Analysis For the Year Ended June 30, 2015

Expense and Program Revenues – Business-type Activities 4,500,000

4,000,000

3,500,000

3,000,000

2,500,000 Expenses 2,000,000 Revenues 1,500,000

1,000,000

500,000

0 Water Operating Solid Waste Montana Community ExpoPark Health Clinic

Revenues by Source – Business-type Activities

Miscellaneous 21.69%

Charges for Services Operating Transfers 49.48% 12.85%

Intergovernmental Revenue 15.98%

20 Cascade County, Montana Management’s Discussion and Analysis For the Year Ended June 30, 2015

Financial Analysis of the County’s Funds As noted earlier, Cascade County uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements.

The County has implemented Government Accounting Standards Board Statement 54, “Fund Balance Reporting and Governmental Fund Type Definitions”. As of the end of the current fiscal year, Cascade County’s governmental funds reported combined ending fund balances of $13,961,581. The County’s fund balances’ were classified as follows:  Restricted - $1,676,318 (12.0%) consists of required reserves mandated by granting agencies, State or Federal law.  Committed - $1,865,346 (13.0%) consists of reserves that the Board of County Commissioners have mandated for governmental funds to have.  Assigned – $7,665,775 (55%) consists of funds that can be used for specific purposes.  Unassigned – $2,744,764 (20%) consists of reserves that were considered as a surplus.

The general fund is the chief operating fund of Cascade County. At the end of the current fiscal year, fund balance of the general fund was $3,626,640. This consisted of $666,368 committed reserves and $2,960,272 unassigned reserves. As a measure of the general fund’s liquidity, it may be useful to compare total fund balance to total fund expenditures. Fund balance represents approximately 51 percent of the total general fund expenditures and other financing uses for FY 2015.

Proprietary funds Cascade County’s proprietary funds provide the same type of information found in the government-wide financial statements, but in more detail.

Unrestricted net position of Non Major Proprietary Funds at the end of the year amounted to $376,279. These funds include the Bulk Water and the Solid Waste Disposal.

Unrestricted net position of the Montana Expo Park at the end of the year amounted to ($2,754,518) and unrestricted net position of the Community Health Clinic at the end of year amounted to (2,465,350).

Capital Asset and Debt Administration

Capital Assets Cascade County’s investment in capital assets for governmental and business type activities as of June 30, 2015, amounts to $50,986,842 (net of accumulated depreciation). This investment in capital assets includes land, land easements, construction in progress, buildings, improvements, machinery and equipment, roads, and bridges.

Additional information on Cascade County’s capital assets can be found in note 6 on pages 58-59 of this report. CASCADE COUNTY CAPITAL ASSETS Governmental Activities Business-type Activities Total 2015 2014 2015 2014 2015 2014 Land 2,164,809 649,255 549,890 84,681 2,714,699 733,936 Land easements 3,198,284 3,198,284 3,198,284 3,198,284 Construction in progress 0 1,447,805 0 1,447,805 Buildings 30,713,258 30,691,841 10,705,338 10,611,764 41,418,596 41,303,605 Improvements other than buildings 241,232 194,388 4,435,112 4,394,463 4,676,344 4,588,851 Machinery and equipment 9,691,626 7,691,446 1,970,074 1,868,764 11,661,700 9,560,210 Infrastructure 30,953,262 27,497,400 30,953,262 27,497,400 Less accumulated depreciation (33,232,426) (31,177,160) (10,403,617) (9,927,550) (43,636,043) (41,104,710) Total Capital Assets 43,730,045 40,193,259 7,256,797 7,032,122 50,986,842 47,225,381

21 Cascade County, Montana Management’s Discussion and Analysis For the Year Ended June 30, 2015

Long-term Debt At the end of the current fiscal year, Cascade County had total bonded debt outstanding of $700,000. All comprises of debt backed by the full faith and credit of the County. In addition, the County had $1,534,450 in loans; $2,660,712 in compensated absences and $858,634 in OPEB liability. CASCADE COUNTY OUTSTANDING DEBT Governmental Activities Business-type Activities Total 2015 2014 2015 2014 2015 2014 General Obligtion Bonds 700,000 1,380,000 700,000 1,380,000 Loans 119,785 234,575 1,317,173 1,692,983 1,436,958 1,927,558 Special Assessent Debt with 97,500 132,030 97,500 132,030 Government Committment Total Debt 917,285 1,746,605 1,317,173 1,692,983 2,234,458 3,439,588

At year-end the ExpoPark had an outstanding balance of $1,098,642 owed to the County Health Insurance Fund as two in-house loans for bleachers and energy efficiency modifications.

In June 2012 the County refunded outstanding general obligation bonds into one new series. The County had net present value debt service savings of $199,715. These bonds were sold at a premium with the coupons paying 2% and the interest rates ranging from .35% to .80%. These bonds will be paid off in July 2016.

Cascade County received a rating from Standard & Poor’s of A+ stable for the refunding.

State statutes limit the amount of County indebtedness to 2.5% of the total assessed value of taxable property. The current debt limitation for Cascade County is $116,180,099 which is significantly in excess of Cascade County’s outstanding debt.

Additional information on Cascade County’s long-term debt can be found in note 7 on pages 60-62 of this report.

Economic Factors and Next Year’s Budgets and Rates  The non-seasonally adjusted unemployment rate for Cascade County in June 2015 was 3.9%, which is .3% less when compared to June 2014. The unemployment rate for the State of Montana in June 2015 was 4.1%  Economic growth remains slow for Cascade County, with a small economic upturn becoming noticeable.  Industrial growth is increasing, however much of it is occurring in the City and County Tax Increment Financing (TIF) districts, and thus is not included in newly taxable property.

Requests for Information This financial report is designed to provide a general overview of Cascade County’s finances for all those with an interest in the government’s finances. Questions concerning any of the information provided in this report or requests for additional financial information should be addressed to the Board of County Commissioners, 325 2nd Ave. N., Great Falls, MT 59401, or 406-454-6810.

22 Basic Financial Statements CASCADE COUNTY

Statement of Net Position

June 30, 2015

Governmental Business-type Activities Activities Total Assets Cash and investments $ 8,896,426 $ 708,470 $ 9,604,896 Loans receivable 183,093 183,093 Contract receivable 1,600,000 1,600,000 Accounts receivable 1,751,771 460,226 2,211,997 Taxes/assessments receivable 1,452,883 168,992 1,621,875 Prepaids 484 484 Inventory 16,407 14,108 30,515 Internal balances 1,898,070 (1,898,070) Internal advances 1,098,642 (1,098,642) Capital assets not being depreciated 5,363,093 549,890 5,912,983 Capital assets, net 40,421,996 6,706,907 47,128,903 Total assets 62,682,381 5,612,365 68,294,746 Deferred outflows of resources Deferred outflow related to pensions 1,404,814 155,217 1,560,031 Total deferred outflows of resources 1,404,814 155,217 1,560,031 Liabilities Accounts payable 855,116 182,972 1,038,088 Accrued liabilities 8,011 8,872 16,883 Accrued payroll 644,577 85,612 730,189 Refundable deposits 219,068 219,068 Bond premium 16,498 16,498 Long-term liabilities: Due within one year 1,474,952 29,180 1,504,132 Due in more than one year 3,987,048 262,624 4,249,672 Net pension liability 15,116,982 2,039,161 17,156,143 Total liabilities 22,103,184 2,827,489 24,930,673 Deferred inflows of resources Deferred inflows related to pensions 7,475,570 526,885 8,002,455 Total deferred inflows of resources 7,475,570 526,885 8,002,455 Net position Net investment in capital assets 43,550,631 7,256,797 50,807,428 Restricted 3,129,199 3,129,199 Unrestricted (Deficit) (12,171,389) (4,843,589) (17,014,978) Total net position $ 34,508,441 $ 2,413,208 $ 36,921,649

See Accompanying Notes to the Financial Statements. 24 CASCADE COUNTY

Statement of Activities

Year Ended June 30, 2015

Program Revenues Operating Capital Charges for Grants and Grants and Expenses Services Contributions Contributions Functions/Programs Primary government Governmental activities Public works $ 3,877,898 $ 136,483 $ 262,093 $ General government 12,109,713 1,060,929 2,780,363 80,957 Public safety 13,665,297 9,407,089 344,327 Public health 5,160,206 627,590 3,127,845 Social and economic 41,068 10,000 22,513 Culture and recreation 494,632 80,567 971 Environmental management 12,107 36,618 Interest on long-term debt 28,340 Unallocated depreciation 6,096 Total governmental activities 35,395,357 11,322,658 6,574,730 80,957 Business-type activities Montana ExpoPark 3,855,572 2,597,386 Solid waste 1,010,034 984,320 Bulk Water 50,901 51,623 Community Health 2,909,892 2,771,078 Total business-type activities 7,826,399 6,404,407 0 0 Total primary government $ 43,221,756 $ 17,727,065 $ 6,574,730 $ 80,957 General revenues Taxes and assessments Investment income Miscellaneous revenues Gain on trade in of capital assets Gain (loss) on disposal of capital assets Transfers of capital assets Transfers in/(out) Total general revenues and transfers Change in net position Net position - beginning of year Prior period adjustments Net position - beginning of year, restated Net position - ending

See Accompanying Notes to the Financial Statements. 25 Net (Expense) Revenue and Changes in Net Position Primary Government

Governmental Business-type Activities Activities Total

$ (3,479,322) $ $ (3,479,322) (8,187,464) (8,187,464) (3,913,881) (3,913,881) (1,404,771) (1,404,771) (8,555) (8,555) (413,094) (413,094) 24,511 24,511 (28,340) (28,340) (6,096) (6,096) (17,417,012) (17,417,012)

(1,258,186) (1,258,186) (25,714) (25,714) 722 722 (138,814) (138,814) 0 (1,421,992) (1,421,992)

(17,417,012) (1,421,992) (18,839,004)

21,720,078 21,720,078 25,084 230 25,314 986,782 986,782 553,277 553,277 1,621,378 8,514 1,629,892 (275,573) 275,573 (951,028) 944,499 (6,529) 23,679,998 1,228,816 24,908,814 6,262,986 (193,176) 6,069,810 48,117,897 4,608,952 52,726,849 (19,872,442) (2,002,568) (21,875,010) 28,245,455 2,606,384 30,851,839 $ 34,508,441 $ 2,413,208 $ 36,921,649

26 CASCADE COUNTY

Balance Sheet - Governmental Funds

June 30, 2015

4011 - Capital Other Building 2301 - Public Governmental General Fund Reserve Safety Funds Assets Cash and investments $ 276,933 $ 499,199 1,991,148 5,817,278 Contract receivable 1,600,000 Accounts receivable 272,955 558,445 892,650 Loans receivable 183,093 Taxes and assessments receivable 409,343 323,432 720,108 Inventory 9,378 Due from other funds 3,996,993 409,681 Total assets $ 4,956,224 $ 2,099,199 $ 3,282,706 $ 7,622,507

Liabilities, deferred inflows, and fund balance Liabilities Accounts payable $ 96,234 $ 37,127 153,739 528,091 Accrued payroll 175,531 220,274 230,217 Due to other funds 294,694 $ 443,312 Advances from other funds 347,189 Total liabilities 913,648 37,127 374,013 1,201,620

Deferred inflow Deferred tax revenue 415,936 327,690 729,021 Total deferred inflow 415,936 327,690 729,021

Fund balance Nonspendable 9,378 Restricted 1,676,318 Committed 666,368 751,710 447,268 Assigned 2,062,072 1,829,293 3,774,410 Unassigned 2,960,272 (215,508) Total fund balances 3,626,640 2,062,072 2,581,003 5,691,866 Total liabilities, deferred inflows, and fund balance $ 4,956,224 $ 2,099,199 $ 3,282,706 $ 7,622,507

See Accompanying Notes to the Financial Statements. 27 Total Governmental Funds

$ 8,584,558 1,600,000 1,724,050 183,093 1,452,883 9,378 4,406,674 $ 17,960,636

$ 815,191 626,022 738,006 347,189 2,526,408

1,472,647 1,472,647

9,378 1,676,318 1,865,346 7,665,775 2,744,764 13,961,581

$ 17,960,636

28 CASCADE COUNTY

Reconciliation of Governmental Fund Balances to the Statement of Net Position

Year Ended June 30, 2015

Total governmental fund balances $ 13,961,581 Amounts reported for governmental activities in the statement of net position are different because capital assets used in governmental activities are not financial resources and, therefore, are not reported in the funds. 43,730,045 Unamortized bond premium is not recognized in the current period and therefore is not reported in the governmental funds. (16,498) Long-term liabilities (bonds payable, intercap loans, compensated absences and other post-employment benefits payable) are not due and payable in the current period and therefore are not reported in the funds. (4,647,960) The net pension liability is not due and payable in the current period and therefore are not reported in the funds. (14,641,410) Deferred outflows and inflows of resources related to pension are applicable to future periods and therefore are not reported in the funds. (5,984,076) Internal service funds are used by management to charge the cost of certain activities to the individual funds. The assets and liabilities of the internal service fund are included in the governmental activities in the statement of net position. 634,112 Governmental funds report tax revenue that is measurable but not yet available at year end as deferred revenue but this earned tax revenue is reported as revenue in the Statement of Activities. 1,472,647 Net position - governmental activities, per statement of net position $ 34,508,441

29

CASCADE COUNTY

Statement of Revenues, Expenditures and Changes in Fund Balance - Governmental Funds

Year Ended June 30, 2015

4011 - Capital Other Building 2301 - Public Governmental General Fund Reserve Safety Funds Revenues Intergovernmental sources $ 2,226,202 $ 4,098,911 Charges for goods and services 577,903 10,000 7,413,859 2,660,521 Licenses and permits 3,500 39,200 181,973 Taxes 6,286,000 5,762,285 10,510,172 Investment income 11,234 271 1,533 4,766 Fines and forfeitures 358,179 77,523 Other revenue 80,290 19,654 34,697 852,141 Total revenues 9,543,308 29,925 $ 13,251,574 18,386,007

Expenditures Current Public works 2,447,398 General government 8,045,335 3,010,064 Public safety 11,570,428 1,944,822 Public health 5,116,881 Economic development 8,451 1 Culture and recreation 494,632 Environmental management 12,107 Debt service Principal 243,343 714,531 Interest 10,503 28,833 Capital outlay 68,140 492,627 3,620,126 Total expenditures 8,367,321 501,078 11,570,428 17,389,395 Revenues over (under) expenditures 1,175,987 (471,153) 1,681,146 996,612

Other financing sources (uses) Transfers in 373,758 390,000 221,763 4,277,291 Transfers out (1,649,654) (126,752) (4,439,927) Sale of capital assets 16 2,000,000 11 66,832 Total other financing sources (uses) (1,275,880) 2,390,000 95,022 (95,804)

Net change in fund balances (99,893) 1,918,847 1,776,168 900,808

Fund balances, beginning of year 3,726,533 143,225 804,835 4,791,058

Fund balances, end of year $ 3,626,640 $ 2,062,072 $ 2,581,003 $ 5,691,866

See Accompanying Notes to the Financial Statements. 30 Total Governmental Funds

$ 6,325,113 10,662,283 224,673 22,558,457 17,804 435,702 986,782 41,210,814

2,447,398 11,055,399 13,515,250 5,116,881 8,452 494,632 12,107

957,874 39,336 4,180,893 37,828,222 3,382,592

5,262,812 (6,216,333) 2,066,859 1,113,338

4,495,930

9,465,651

$ 13,961,581

31 CASCADE COUNTY

Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balance of Governmental Funds to the Statement of Activities

Year Ended June 30, 2015

Net change in fund balances - governmental funds $ 4,495,930 Amounts reported for governmental activities in the statement of activities are different because: Capital additions are reported in governmental funds as expenditures. However, in the statement of activities, the cost of those assets is allocated over their estimated useful lives as depreciation expense. In the current period, these amounts are:

Capital Outlay 4,180,893 Depreciation expense (2,366,252) Additions acquired on trade ins 553,277 2,367,918 In the statement of activities, the loss or gain on the sale or disposal of capital assets is recognized. The fund financial statements recognize only the proceeds from the sale of these assets: Gain (cash received) on disposal as reported in governmental funds (2,066,859) Gain on capital asset disposal under accrual basis of accounting 1,571,383 The reassignment of capital assets between governmental activities and proprietary funds does not affect the governmental funds. $312,977 was reassigned from governmental activities and $10,258 was reassigned to governmental activities from the proprietary funds. (302,719) Repayment of debt principal is an expenditure in the governmental funds, but the repayment reduces long-term liabilities in the statement of net position. In the current year, these amounts consist of bond repayment and intercap loan repayment. 957,874 Governmental funds report taxes that are measurable but not yet available at year end as deferred tax revenue. However, in the Statement of Activities this is considered earned tax revenue. (838,378) Internal service funds are used by management to charge the costs of certain activities to the individual funds. The net revenue or loss of internal service funds applicable to governmental activities is reported with governmental activities. (474,044) Compensated absences are expended as used in the governmental funds. However, they are expensed as earned on the statement of activities. In the current year, the amount earned was more than the amount used. (34,278) In the statement of activities, the cost of other post-employment benefits (OPEB) is measured by the increase in net OPEB obligation during the year, while in the governmental funds, expenditures are recognized based on the amounts actually paid for the OPEB costs. This is the amount of the increase in the OPEB obligation in excess of the amount paid in the current year. (68,831) Governmental funds do not record on-behalf payments related to pensions as revenue, or pension expenses related to increases in the net pension liability. This is because the County doesn't actually receive the revenue, or use current financial resources for the pension expense. However, in the statement of activities both on-behalf revenue and pension expense are recorded. 638,491 Governmental funds report the effect of premiums and discounts when the debt is first issued, whereas these items are deferred and amortized over the term of the debt in the statement of activities. Current year amortization of bond premium: 16,499 Change in net position of governmental activities $ 6,262,986

See Accompanying Notes to the Financial Statements. 32

CASCADE COUNTY

Statement of Net Position - Proprietary Funds

June 30, 2015

5750 - 5100 - Nonmajor Montana Community Proprietary ExpoPark Health Clinic Funds Total Assets Current assets Cash and investments $ 152,300 $ 243,167 $ 313,003 $ 708,470 Accounts receivable, net 30,238 428,917 1,071 460,226 Taxes/assessments receivable, net 168,992 168,992 Prepaid expenses 484 484 Inventory 14,108 14,108 Due from other funds 14,613 14,613 Advances to other funds Total current assets 211,743 672,084 483,066 1,366,893 Noncurrent assets Capital assets not being depreciated 502,511 47,379 549,890 Capital assets, net 6,620,227 23,385 63,295 6,706,907 Total noncurrent assets 7,122,738 23,385 110,674 7,256,797 Total assets 7,334,481 695,469 593,740 8,623,690 Deferred outflows of resources Deferred outflow related to pensions 23,355 131,862 0 155,217 Total deferred outflows of resources 23,355 131,862 0 155,217

Liabilities Current liabilities Accounts payable 58,035 18,150 106,787 182,972 Accrued liabilities 8,314 558 8,872 Accrued Payroll 22,943 62,669 85,612 Deposits 219,068 219,068 Due to other funds 1,119,504 793,179 1,912,683 Advances from other funds 1,098,642 1,098,642 Total current liabilities 2,526,506 874,556 106,787 3,507,849 Noncurrent liabilities Notes payable Compensated absences 77,008 214,796 291,804 Net pension liability 306,824 1,732,337 2,039,161 Total noncurrent liabilities 383,832 1,947,133 0 2,330,965 Total liabilities 2,910,338 2,821,689 106,787 5,838,814 Deferred inflows of resources Deferred inflows related to pensions 79,278 447,607 0 526,885 Total deferred inflows of resources 79,278 447,607 0 526,885 Net position Net investment in capital assets 7,122,738 23,385 110,674 7,256,797 Unrestricted (2,754,518) (2,465,350) 376,279 (4,843,589) Total net position $ 4,368,220 $ (2,441,965) $ 486,953 $ 2,413,208

See Accompanying Notes to the Financial Statements. 33 CASCADE COUNTY

Statement of Net Position - Proprietary Funds

June 30, 2015

Internal Service Funds (6000-6999)

$ 311,868 27,721

7,029

1,445,831 1,792,449

2,055,044 2,055,044 3,847,493

36,200 36,200

39,925 8,011 18,555

1,770,598

1,837,089

752,744 61,296 475,572 1,289,612 3,126,701

122,880 122,880

1,302,300 (668,188) $ 634,112

See Accompanying Notes to the Financial Statements. 34 CASCADE COUNTY

Statement of Revenues, Expenses and Changes in Net Position- Proprietary Funds

Year Ended June 30, 2015

5750 - 5100 - Nonmajor Montana Community Proprietary ExpoPark Health Clinic Funds Totals Operating revenues Internal services $ $ $ $ Charges for goods and services 2,181,751 1,400,195 54,421 3,636,367 Intergovernmental revenue 8,676 1,165,476 1,174,152 Investment earnings Miscellaneous revenues 406,959 205,407 981,522 1,593,888 Total operating revenues 2,597,386 2,771,078 1,035,943 6,404,407 Operating expenses Assessments 14,170 3,794 75 18,039 Operating expenses 324,285 148,754 670,175 1,143,214 Payroll 1,126,273 2,210,309 3,336,582 Repairs and maintenance 165,781 16,739 20,028 202,548 Travel and training 26,616 24,473 51,089 Office supplies 19,472 131,821 1,615 152,908 Utilities and telephone 398,606 20,500 311,322 730,428 Dues and subscriptions 7,913 18,010 25,923 Insurance 141,901 12,500 185 154,586 Rent 23,405 8,760 13,558 45,723 Awards and indemnities 51,705 51,705 Professional fees 958,470 251,665 29,116 1,239,251 Bank charges 22,827 10,531 33,358 Postage 12,492 4,381 5,235 22,108 Advertising 61,561 20,643 82,204 Depreciation 494,758 27,012 9,626 531,396 Total operating expenses 3,850,235 2,909,892 1,060,935 7,821,062 Operating (loss) (1,252,849) (138,814) (24,992) (1,416,655) Non-operating revenues (expenses) Interest revenue 230 230 Interest (expense) (5,337) (5,337) Gain (loss) on sale of assets 8,514 8,514 Reassignment of capital assets (10,258) (10,258) Total non-operating revenues (expenses) 3,177 (10,258) 230 (6,851) Income (loss) before contributions & transfers (1,249,672) (149,072) (24,762) (1,423,506) Capital contributions 285,831 285,831 Transfers in 944,499 944,499 Change in net position (19,342) (149,072) (24,762) (193,176) Total net position, beginning of year 4,293,669 (196,432) 511,715 4,608,952 Prior period adjustments 93,893 (2,096,461) 0 (2,002,568) Total net position, beginning of year, as restated 4,387,562 (2,292,893) 511,715 2,606,384 Total net position, end of year $ 4,368,220 $ (2,441,965) $ 486,953 $ 2,413,208

See Accompanying Notes to the Financial Statements. 35 CASCADE COUNTY

Statement of Revenues, Expenses and Changes in Net Position- Proprietary Funds

Year Ended June 30, 2015

Internal Service Funds (6000-6999)

$ 4,136,565

13,447 172,992 4,323,004

22,170 681,048 36,950 21,941 3,517 251,821

3,329,352

2,450

529,205 4,878,454 (555,450)

7,274 (5,502) 49,995

51,767 (503,683) 27,146 2,493 (474,044) 1,683,690 (575,534)

1,108,156 $ 634,112

See Accompanying Notes to the Financial Statements. 36 CASCADE COUNTY

Statement of Cash Flows- Proprietary Funds

Year Ended June 30, 2015

5750 - 5100 - Nonmajor Montana Community Proprietary ExpoPark Health Clinic Funds Totals Cash flows from operating activities Cash received from services provided $ 2,595,425 $ 2,572,129 $ 54,864 $ 5,222,418 Cash received from assessments 1,056,365 1,056,365 Cash paid to employees (1,107,252) (2,130,952) (3,238,204) Cash paid to suppliers (2,291,055) (759,227) (1,044,059) (4,094,341) Net cash provided (used) by operating activities (802,882) (318,050) 67,170 (1,053,762) Cash flows from investing activities Interest received 230 230 Net cash provided by investing activities 0 0 230 230

Cash flows from non-capital financing activities Cash (paid) received from other funds 3,633 371,186 374,819 Operating transfers in 944,499 944,499 Net cash provided for non-capital financing activities 948,132 371,186 0 1,319,318 Cash flows from capital and related financing activities Proceeds from sale of property and equipment 8,514 8,514 Acquisition of capital assets (15,291) (15,291) Cash paid on interfund loan (131,340) (131,340) Interest paid on interfund loan (5,337) (5,337) Principal payments on long-term debt Interest payments on long-term debt Net cash (used) by capital and related financing activities (143,454) 0 0 (143,454) Net increase in cash and cash equivalents 1,796 53,136 67,400 122,332 Cash and cash equivalents, beginning of year 150,504 190,031 245,603 586,138 Cash and cash equivalents, end of year $ 152,300 $ 243,167 $ 313,003 $ 708,470

See Accompanying Notes to the Financial Statements. 37 CASCADE COUNTY

Statement of Cash Flows- Proprietary Funds

Year Ended June 30, 2015

Internal Service Funds (6000-6999)

$ 4,323,414

(655,882) (3,964,383)

(296,851)

7,274 7,274

1,216,922 2,492

1,219,414

71,669 (610,620)

(247,256) (5,502)

(791,709) 138,128 173,740 $ 311,868

See Accompanying Notes to the Financial Statements. 38 CASCADE COUNTY

Statement of Cash Flows- Proprietary Funds

Year Ended June 30, 2015

5750 - 5100 - Nonmajor Montana Community Proprietary ExpoPark Health Clinic Funds Totals Reconciliation of operating (loss) to net cash provided (used) by operating activities Operating (loss) $ (1,252,849) $ (138,814) $ (24,992) $ (1,416,655) Adjustments to reconcile operating (loss) to net cash provided by operating activities Depreciation 494,758 27,012 9,626 531,396 Changes in working capital components (Increase) in accounts receivable 8,225 (149,966) 74,843 (66,898) (Increase) decrease in assessment receivable 444 444 (Increase) decrease in prepaids (484) (484) (Increase) decrease in inventory (1,510) (1,510) (Increase) decrease in deferred outflows (313) (1,770) (2,083) Increase (decrease) in accounts payable 7,404 (85,196) 7,249 (70,543) Increase (decrease) in accrued liabilities 421 (1,459) (1,038) Increase (decrease) in wages payable 22,946 62,669 85,615 Increase (decrease) in deposits (69,195) (69,195) Increase (decrease) in compensated absences (4,029) 16,083 12,054 (Decrease) in pension liability (87,534) (494,216) (581,750) (Decrease) in deferred inflows 79,278 447,607 526,885 Net cash provided (used) by operating activities $ (802,882) $ (318,050) $ 67,170 $ (1,053,762)

Schedule of noncash capital and related financing activities Capital asset acquired from (reassigned to) governmental activities $ 285,831 $ (10,258) $ 275,573

See Accompanying Notes to the Financial Statements. 39 CASCADE COUNTY

Statement of Cash Flows- Proprietary Funds

Year Ended June 30, 2015

Internal Service Funds (6000-6999)

$ (555,450)

529,205

(18,786)

32,643 (485) (301,500) 5,493 18,555

6,270 (135,676) 122,880

$ (296,851)

$ 27,146

See Accompanying Notes to the Financial Statements. 40 CASCADE COUNTY

Statement of Fiduciary Net Position

June 30, 2015

Private Purpose Trust Investment Funds (7010- Agency Funds Trust Fund 7099) (7100-7999) Assets Cash and investments $ 9,409,916 $ 336,127 $ 5,563,713 Restricted cash 11,114 Accounts receivable 4,154 Taxes/Assessments receivable 4,404,014 Holdings in external investment pool 9,409,916 Other receivables 39,604 Total assets $ 9,409,916 $ 375,731 $ 19,392,911 Liabilities Accrued expenses 109 Accounts payable 184,410 Due to other governments 3,584 19,208,501 Total liabilities 0 3,693 $ 19,392,911 Net position Held in trust for participants 9,409,916 372,038 Total net position $ 9,409,916 $ 372,038

See Accompanying Notes to the Financial Statements. 41 CASCADE COUNTY

Statement of Changes in Fiduciary Net Position

Year Ended June 30, 2015

Private Purpose Trust Investment Funds (7010- Trust Fund 7099) Additions Contributions to pooled investments $ 13,656,219 $ Court fines 137,745 Reinvested interest 11,739 Miscellaneous 211,818 Total additions 13,667,958 349,563

Deductions Distributions from pooled investments 14,309,473 Other purchased services 77,109 Reparations and inmate withdrawals 206,199 Total deductions 14,309,473 283,308

Transfers in 6,529 Change in net position held in trust (641,515) 72,784

Net position, beginning of year 10,051,431 299,254

Net position, end of year $ 9,409,916 $ 372,038

See Accompanying Notes to the Financial Statements. 42 Notes to the Financial Statements CASCADE COUNTY

Notes to the Financial Statements

Year Ended June 30, 2015

Note 1 - Summary of Significant Accounting Policies The basic financial statements of Cascade County are prepared in accordance with accounting principles generally accepted in the United States of America (GAAP), applicable to government units. The Governmental Accounting Standards Board (GASB) is the standard-setting body for governmental accounting and financial reporting.

A. Reporting Entity The County of Cascade, Montana is a political subdivision of the State of Montana governed by a three member Board of Commissioners duly elected by the registered voters of the County. The County utilizes the Commission form of government. The accompanying financial statements present the primary government. The County has no component unit entities for which the government is considered to be financially accountable.

B. Government-Wide and Fund Financial Statements The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the non-fiduciary activities of the primary government. For the most part, the effect of interfund activity has been removed from these statements. Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business-type activities, which rely to a significant extent on fees and charges for support. The statement of activities demonstrates the degree to which the direct expenses of a given function or segment are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function. Program revenues include: 1) charges to customers who purchase, use, or directly benefit from goods, services, or privileges provided by a given function and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function. Taxes and other items not properly included among program revenues are reported instead as general revenues. Separate financial statements are provided for governmental funds, proprietary funds, and fiduciary funds, even though the latter are excluded from the government-wide statements. Major individual governmental funds and major individual enterprise funds are reported in separate columns in the fund financial statements.

C. Measurement Focus, Basis of Accounting, and Financial Statement Presentation The government-wide proprietary, and fiduciary fund financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied and a protest of the tax is cleared or an amount can be readily determined from an outside source. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met.

44 CASCADE COUNTY

Notes to the Financial Statements

Year Ended June 30, 2015

Note 1 - Summary of Significant Accounting Policies - Continued C. Measurement Focus, Basis of Accounting, and Financial Statement Presentation - Continued Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due.

Property taxes, licenses and interest associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of the current period. Only the portion of special assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period. All other revenue items are considered to be measurable and available only when cash is received by the government. Deferred revenue offsets taxes and assessments receivable remaining uncollected at year-end since they are not available to pay liabilities of the current period.

The County reports the following major governmental funds: General Fund - This is the government's primary operating fund. It accounts for all financial resources of the general government, except those required to be accounted for in another fund. Capital Building Reserve - This fund is used for a capital building reserve for the County. The main revenues source for this fund are transfers. Public Safety – This fund is used for operation of the Sheriff’s Department and Adult Detention Center. The main revenue sources for this fund are taxes and the rental of jail beds to the State and Federal government. The County reports the following major proprietary funds: Montana ExpoPark Enterprise Fund – This fund is used to account for the operation at the fairgrounds. The fund is maintained on the full accrual basis of accounting. Community Health Clinic - This fund is used to account for the operation of the Community Health Care Center (Health Clinic). Additionally, the County reports the following fund types: Internal Service Fund - These funds account for services provided by the government to its various departments or agencies or to other governments, on a cost recovery basis. The County utilized four internal service funds. One is for gasoline, this charges gas at cost plus a seven cent administrative fee. One is for the cost of the County Printer. Another is Fleet Maintenance, which tracks the costs of the fleet maintenance department. The final fund is for the County’s self-insured health plan. The County’s finance officer recommends the premium rate and benefits yearly for the Board of Commissioners’ approval.

45 CASCADE COUNTY

Notes to the Financial Statements

Year Ended June 30, 2015

Note 1 - Summary of Significant Accounting Policies - Continued C. Measurement Focus, Basis of Accounting, and Financial Statement Presentation - Continued Private Purpose Trust Funds – These funds are used to account for resources legally held in trust for use by another government, individual, or organization as identified by the donor or mandated by State Statutes. The use of these funds may be restricted to only the interest earned on the investment of the principal or the entire amount may be used in accordance with the terms of the donor. All of the County’s trust funds are mandated by the State Statutes for the following: Sheriff Prisoner Fund, to secure prisoner’s funds when processed and then returned when released; Inmate Welfare, for money earned while serving time and utilized in the commissary at the adult detention center; Justice Court, utilized to receive and disburse restitution payments; Clerk of Court Restitution, utilized to receive and disburse restitution payments; County Attorney Restitution, utilized to receive and disburse restitution payments; Emergency Aid, which consists of anonymous donations that can be used to help the indigent; and Clerk and Recorder’s trust, utilized to hold money on foreclosures or estates that belong to the family, the money is released by court order to them. Investment Trust Fund – Other governmental units may direct the County, in a purely custodial capacity, to invest excess funds. The investment trust fund accounts for these monies invested by other governmental units within the County. Agency Funds – The County acts as the tax collecting agency for the State and other governmental units located within the County, in a purely custodial capacity. These funds are utilized to account for collections and disbursements to the State and other governmental units. As a general rule the effect of inter-fund activity has been eliminated from the government-wide financial statements. Exceptions to this general rule are payments-in-lieu of taxes and other charges between the governments’ enterprise functions and various other functions of the government. Elimination of these charges would distort the direct costs and program revenues reported for the various functions.

Amounts reported as program revenues include: 1) charges to customers for goods, services, or privileges provided, 2) operating grants and contributions, and 3) capital grants and contributions. Intergovernmental revenues are normally program revenues. The County receives payments-in- lieu of taxes and an Entitlement Revenue from other Governmental units that are considered as general revenue since they come with no restrictions of us. Internally dedicated resources are reported as general revenues rather than as program revenues. Likewise, general revenues include all taxes.

Proprietary funds distinguish operating revenues and expenses from non-operating items. Operating revenues and expenses generally result from providing services and delivering goods in connection with a proprietary fund’s principal ongoing operations. The principal operating revenues of the enterprise funds and the government’s internal service funds are charges to customers for services provided. Operating expenses for enterprise funds and internal service funds include the cost of providing such services and the depreciation of capital assets. All revenues and expenses not meeting this definition are reported as non-operating revenues and expenses.

46 CASCADE COUNTY

Notes to the Financial Statements

Year Ended June 30, 2015

Note 1 - Summary of Significant Accounting Policies - Continued C. Measurement Focus, Basis of Accounting, and Financial Statement Presentation - Continued

Effective July 1, 2013, the County implemented the following financial accounting and reporting standard issued by GASB:

Statement No. 65, "Items Previously Reported as Assets and Liabilities," which clarifies the appropriate reporting of deferred outflows of resources and deferred inflows of resources to ensure consistency in financial reporting. GASB 65 reclassifies certain items currently being reported as assets and liabilities as deferred outflows of resources and deferred inflows of resources. In addition, GASB 65 recognizes certain items currently being reported as assets and liabilities as outflows of resources and inflows of resources.

D. Assets, Liabilities, and Net Position or Equity 1. Deposits and Investments The County’s cash and cash equivalents are considered to be cash on hand and demand and time deposits and short-term investments with original maturity dates of three months or less from the date of acquisition. In addition, the investment with the State of Montana's Short-Term Investment Pool (STIP) is deemed to be cash equivalents since it is sufficiently liquid as to permit withdrawal of cash at any time without prior notice or penalty.

State statutes authorize the County to invest in direct obligations of the U.S. Government, such as U.S. Treasury bills and notes and U.S. Government securities as defined by law, repurchase agreements and the State Short-Term Investment Pool (STIP).

Investments are reported at fair value. The State Short-Term Investment Pool operates in accordance with State laws and regulations and is administered by the State Department of Administration. This pool is not rated.

2. Receivables and Payables Activity between funds that are representative of lending/borrowing arrangements outstanding at fiscal year-end are referred to as either “due to/from other funds’ (i.e., the current portion of inter-fund loans) or “advances to/from other funds” (i.e., the non-current portion of inter-fund loans). Advances between funds are not available for appropriation and are not expendable available financial resources.

Accounts receivables are shown net of allowance for uncollectible accounts ($428,917 and $9,037 for the Community Health Clinic and Expo Park, respectively). In the governmental funds, property tax receivables are offset by deferred revenue accounts since they are not available to pay liabilities of the current period. All property tax levies are set at the time of the adoption of the annual budget. The real estate taxes are payable in two installments, the first due by November 30 and the second by May 31. Personal property taxes are assessed in April or May and are payable within 30 days of the issuance notice.

47 CASCADE COUNTY

Notes to the Financial Statements

Year Ended June 30, 2015

Note 1 - Summary of Significant Accounting Policies - Continued D. Assets, Liabilities, and Net Position or Equity - Continued

3. Inventories All inventories are valued at cost. Business-type funds’ inventories are expensed when consumed. Inventories of materials and supplies on hand are not maintained for governmental activities, but are maintained for business-like activities. Business-like activities and internal service funds determines the cost of inventories using the first-in, first-out method.

4. Taxes and Assessments Receivable Property tax levies were set in August in connection with the budget process and are based on taxable values listed as of January 1 for all property located in the County. Taxable values are established by the State Department of Revenue based on market values. A revaluation of all property is required to be completed on a periodic basis. Taxable value is defined by State Statute as a fixed percentage of market value. The County levies assessments for road and street maintenance, lighting, and various rural special improvement districts (RSID).

Real property taxes and special assessments are generally billed in October and are payable 50% by November 30 and 50% by May 31. After these dates, taxes and assessments become delinquent and a lien is placed on the property. Personal property is assessed and personal property taxes are billed throughout the year, with a significant portion generally billed in May, June, and July. Personal property taxes are based on levies set the prior August. These taxes become delinquent 30 days after billing.

Taxes and assessments that become delinquent are charged interest at the rate of 5/6 of 1% per month, plus a penalty of 2%. Real property on which taxes and assessments remain delinquent and unpaid may be sold at tax sales. In the case of personal property, the property is to be seized and sold after the taxes become delinquent.

The County is permitted by State Statutes to levy taxes up to certain fixed limits for various purposes. The taxes levied by the County for the year ended June 30, 2015, were within the legal limits. The tax levies were based upon a taxable valuation of $132,298,294.

48 CASCADE COUNTY

Notes to the Financial Statements

Year Ended June 30, 2015

Note 1 - Summary of Significant Accounting Policies - Continued D. Assets, Liabilities, and Net Position or Equity - Continued 5. Capital Assets Capital assets, which include property, plant, equipment, and infrastructure assets (e.g., roads and bridges), are reported in the applicable governmental or business-type activities columns in the government-wide financial statements. The County defines capital assets, except for infrastructure, as assets with an initial cost of more than $5,000 and an estimated useful life in excess of 1 year. Roads are capitalized if the cost of improvements is equal to or greater than $50,000 and bridges are capitalized if costs exceed $125,000. Initial capitalization of infrastructure, all roads and bridges, were capitalized regardless of cost or original construction date. Such assets are recorded at historical cost if purchased or constructed. Donated capital assets are recorded at estimated fair market value at the date of donation. The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend asset lives are not capitalized.

Property, plant, equipment, and infrastructure assets of the primary government are depreciated using the straight-line method over the following estimated useful lives:

Assets Years Buildings 20-100 Building improvements 10-30 Improvement other than buildings 5-10 Machinery & Equipment 3-10 Paved roads 20 Gravel roads 50 Road improvements & additions 20 Bridges, culverts 50 Other infrastructure assets 50

49 CASCADE COUNTY

Notes to the Financial Statements

Year Ended June 30, 2015

Note 1 - Summary of Significant Accounting Policies - Continued 6. Compensated Absences As required by State law, the County allows employees to accumulate earned but unused vacation and sick leave benefits. Unused vacation leave benefits are 100 percent payable upon termination and ¼ of unused sick leave benefits are payable upon termination. Such amounts are reported as liabilities in the appropriate governmental or business-type activity in the government-wide statements. Expenditures for unpaid vacation and sick leave benefits are recorded when paid in the governmental funds on the modified accrual basis of accounting and expenses for vacation and sick leave benefits are recorded when accrued in the proprietary funds on the full accrual basis of accounting. The governmental funds utilized to liquidate these obligations are the General Fund and Special Revenue Funds. Vacation leave Employees earn vacation leave at the rate of 15 days per year for the first ten years. Between 10 and 20 years, employees earn vacation leave at an increasing rate, reaching 24 days per year after 20 years. The maximum allowable accumulation of vacation leave is twice the maximum number of days earned annually as of the end of the first pay period of the next calendar year. Sick leave Employees earn sick leave at the rate of 12 days per year. There is no limit on the accumulation of sick leave.

7. Long-term Obligations In the government-wide financial statements, and proprietary fund types in the fund financial statements, long term debt and other long-term obligations are reported as liabilities in the applicable governmental activities, business-type activities, or proprietary fund type statement of net assets. Bond premiums and discounts are deferred and amortized over the life of the bond issue using the straight line method which is materially consistent with the interest method. The current year amortized premium was $16,498. Bonds payable are reported net of the applicable bond premium or discount.

In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuance are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.

50 CASCADE COUNTY

Notes to the Financial Statements

Year Ended June 30, 2015

Note 1 - Summary of Significant Accounting Policies - Continued 8. Deferred Outflows/ Inflows of Resources The County reports decreases in net position that relate to future period(s) as deferred outflows of resources in a separate section of its statement of net position. Deferred outflows of resources are related to district's pension plans and consist of difference between expected and actual results, changes in actuarial assumptions, difference between actual and expected contributions and contributions made to the pension plans subsequent to the measurement date. No deferred outflows of resources affect the governmental funds financial statements in the current year.

The County's statements of net position and its governmental fund balance sheet report a separate section for deferred inflows of resources. This separate financial statement element reflects an increase in net position that applies to a future period(s). Deferred inflows of resources are reported in the district's statement of net position for actual pension plan investment earnings in excess of the expected amounts and differences between actual and expected contributions included in determining pension expense. In the governmental funds, the only deferred inflow of resources is for revenue that are considered unavailable. The County will not recognize the related revenues until they are available under the modified accrual basis of accounting accordingly.

9. Net Position In the government-wide and proprietary financial statements, net position accounts are classified in the following categories:

Net Investment in Capital Assets - This amount consists of capital assets net of accumulated depreciation and reduced by outstanding debt attributed to the acquisition, construction, or improvement of the assets.

Restricted - this amount is restricted by external creditors, grantors, contributors, laws or regulations of other governments, enabling legislation, or constitutional provisions.

Unrestricted - this amount is all net position that do not meet the definition of "net investment in capital asset" or "restricted net position."

10. Fund Balance The financial statements have been presented in accordance with the reporting model required by GASB Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions. The intention of the Statement is to provide a more structured classification of fund balance and to improve the usefulness of fund balance reporting to the users of the financial statements. The reporting standard establishes a hierarchy for fund balance classifications and the constraints imposed on the uses of those resources.

GASB Statement No. 54 provides for two major types of fund balances, nonspendable and spendable. Nonspendable fund balances are balances that cannot be spent because they are not expected to be converted to cash, such as inventories, prepaid amounts, and long- term notes receivable, or they are legally or contractually required to remain intact.

51 CASCADE COUNTY

Notes to the Financial Statements

Year Ended June 30, 2015

Note 1 - Summary of Significant Accounting Policies - Continued 9. Fund Balance - Continued In addition to the nonspendable fund balance, GASB Statement No. 54 has provided a hierarchy of spendable fund balances, based on spending constraints, as follows:

Restricted - fund balances that are restricted for specific purposes stipulated by external parties, constitutional provisions, or enabling legislation. Restrictions may effectively be changed or lifted only with the consent of resource providers. Committed - fund balances that can only be used for the specific purposes determined by a formal action (ordinance) of the County's highest level of decision-making authority, the Board of County Commissioners. Commitments may be changed or lifted only by the County taking the same formal action that imposed the constraint originally. Assigned - fund balances that are intended to be used by the County for specific purposes that are neither restricted nor committed. Assigned amounts also include all residual amounts in governmental funds (except negative amounts) that are not classified as nonspendable, restricted or committed. Specific amounts that are not restricted or committed in a special revenue, capital projects, debt service, or permanent fund, are assigned for purposes in accordance with the nature of their fund type. Assignment within the General Fund conveys that the intended use of those amounts is for a specific purpose that is narrower than the general purposes of the County itself. Unassigned - fund balance of the general fund that is not constrained for any particular purposes. It is also the residual classification for all negative fund balances. In circumstances when an expenditure is made for a purpose for which amounts are available in multiple fund balance classifications, fund balance is depleted in the order of restricted, committed, assigned, and unassigned. 11. Recent Accounting Pronouncements The County has adopted the provisions of the following GASB pronouncements for the year ended June 30, 2015:

GASB Statement No. 68, "Accounting and Financial Reporting for Pension Plans." This statement replaces the requirements of Statement No. 27. The primary objective of this Statement is to improve accounting and financial reporting for pensions. This statement establishes standards for measuring and recognizing net pension liabilities, deferred outflows of resources, deferred inflows of resources, and expense/expenditures. For defined benefit pensions, this Statement identifies the methods and assumptions that should be used to project benefit payments, discount projected benefit payments to their actuarial present value, and attribute that present value to periods of employee service.

52 CASCADE COUNTY

Notes to the Financial Statements

Year Ended June 30, 2015

Note 2 - Compliance and Accountability A. Budgetary Information The County adopts an annual budget for all of its applicable funds in accordance with Title 7, Chapter 6, Part 40 of the Montana Code Annotated (MCA). The budget is adopted using the same basis of accounting as the fund financial statements. A non-binding management budget is adopted for the enterprise and internal services funds. Statute requires the adoption of a preliminary budget, public hearings on the preliminary budget and the final adoption of the budget by the later of the second Monday in August or within 45 calendar days of receiving certified taxable values from the Department of Revenue.

State statute limits the making of expenditures or incurring of obligations to the amount of the final budget as adopted or as amended. Budget transfers and amendments are authorized by law, and in some instances, may require further public hearings. Any budget amendments providing for additional appropriations must identify the fund reserves, unanticipated revenue, or previously unbudgeted revenue that will fund the appropriations.

The Board of County Commissioners has the sole authority to approve budget transfers and budget amendments. County officials may not expend in excess of their existing budget authority. The Board of County Commissioners may, if appropriate, transfer existing budget authority within a fund and increase departmental authority. Per MCA 7-6-4005, expenditures made, liabilities incurred, or warrants issued in excess of a department’s total budget appropriation, as originally determined or as later revised, are not a liability of the County, but the official authorizing or incurring the expenditure is liable for it personally and upon their official bond.

Appropriations are created by fund, function, and activity and may further be detailed by department. Expenditure limitations imposed by law extend to the department level, which is identified as the legal level of budgetary control. Department for this purpose is defined as a segment of a fund, such as Commission is a department of the General Fund, which, has several different departments.

B. Excess of Expenditures Over Appropriations No departments overspent their authorized budget.

53 CASCADE COUNTY

Notes to the Financial Statements

Year Ended June 30, 2015

Note 3 - Deposits and Investments Cash and cash equivalent deposits may include cash and cash items: demand, time, savings, and fiscal agent deposits; investment in the State Short-Term Investment Pool (STIP); direct obligations of the United States Government and securities issued by agencies of the United States. Governmental Activities, Business-Type Activities, and Fiduciary Funds At June 30, 2015 deposits and investments consist of the following: Cash on hand and petty cash $ 31,923 Cash in banks: Demand deposits 5,741,967 State Short-Term Investment Pool (STIP) 18,151,876 Federal Farm Credit Bank 1,000,000 Total deposits and investments $ 24,925,766

Deposits and investments are reported in the financial statements as follows: Governmental activities $ 8,896,426 Business-type activities 708,470 Investment trust fund 9,409,916 Other fiduciary funds 5,910,954 Total deposits and investments $ 24,925,766

54 CASCADE COUNTY

Notes to the Financial Statements

Year Ended June 30, 2015

Note 3 - Deposits and Investments - Continued Cash Deposits Custodial Credit Risk Montana statutes require that the County obtain securities for the uninsured portion of the deposits as follows: 1) Securities equal to 50% of such deposits if the institution in which the deposits are made has a net worth to total assets ratio of 6% or more, 2) Securities equal to 100% of the uninsured deposits if the institution in which the deposits are made has a net worth to total assets ratio of less than 6%. The State statutes do not specify in whose custody or name the collateral is to be held. The amount of collateral held for County deposits at June 30, 2015, complied with the amount required by State statutes. Custodial credit risk is the risk that in the event of a bank failure, the County's deposits may not be returned to it. The County does not have a deposit policy for custodial credit risk but follows the requirements of the State of Montana, as detailed above. As of June 30, 2015, the carrying amount of the County's bank deposits was $5,741,967 and the respective bank balances totaled $6,448,043. Of the total bank balance, $599,906 was insured through the Federal Depository Insurance Corporation (FDIC). $3,472,449 was collateralized with securities held by the financial institution's custodial agent. These securities are held in the name of the County. The remaining $2,375,668 was uninsured and uncollateralized. Investments The County's investments, at June 30, 2015, consist of Montana Short-Term Investment Pool (STIP) totaling $18,151,876 and US Agency Securities - Federal Farm Credit Bank of $1,000,000. STIP is managed by the Montana Board of Investments (Board). The Board was created by the State of Montana legislature to manage the State of Montana's investment funds on a centralized basis. The County voluntarily participates in STIP. STIP is an external investment pool which operates in a manner consistent with a 2a7-like pool. A 2a7-like pool is allowed to use amortized cost rather than fair value to report net assets to compute unit values. The County reports its investment in STIP based on the pool's unit value, which is fixed at $1.00. The fair value of the position in the external investment pool is the same as the value of the pool shares. The investment in Federal Farm Credit Bank is reported at cost. Custodial Credit Risk Custodial credit risk is the risk that in the event of the failure of the counterparty, the County will not be able to recover the value of its investments or collateral securities that are in possession of an outside party. As of June 30, 2015, none of the County's investments were subject to custodial credit risk. Credit Risk Credit risk is the risk that an issuer or other counterparty to an investment will not fulfill its obligations. The County has no formal investment policy relating to credit risk of investments. The County follows the requirements of the State of Montana for local governments. As of June 30, 2015, the County's investment in Federal Farm Credit Bank received a rating of Aaa by Moody's Investor Service and AA+ by Standard & Poor's. The State of Montana STIP has its own formal investment policy that addresses credit risk. The policy specifies that STIP securities have ratings provided by Standard & Poor's, Moody's, or Fitch. Although the STIP investments have been rated by investment security type, STIP, as an external investment pool, has not been rated. Additional information on the State of Montana Short-Term Investment Pool 55 CASCADE COUNTY

Notes to the Financial Statements

Year Ended June 30, 2015

Note 3 - Deposits and Investments - Continued may be obtained by contacting the Montana Board of Investments, Department of Commerce, 2401 Colonial Drive, 3rd floor, P.O. Box 200126, Helena, MT 59620-0126 or by phone (406) 444-0001. Interest Rate Risk The County does not have a formal investment policy that limits investment maturities as a means of managing its exposure to fair value losses arising from increasing interest rates. The County's investment in Federal Farm Credit Bank has a maturity date of May 1, 2017. The investment in STIP includes asset-backed and variable interest rate securities. Asset-backed securities represent debt securities collateralized by a pool of mortgage and non-mortgage assets such as trade and loan receivables, equipment leases, credit cards, etc., pledged by the issuer. Asset- backed securities have less credit risk than do securities not backed by pledged assets, while market risk for asset-backed securities is the same as market risk for similar non-asset-backed securities. Variable rate securities pay a variable rate of interest until maturity. While variable rate interest securities have credit risk identical to similar fixed rate securities, their market risk (income) is non- sensitive to interest rate changes. However, their market risk (value/price) may be less volatile than fixed rate securities because their value will usually remain at or near par as a result of their interest rates being periodically reset to maintain a current market yield. There are no legal risks that the County is aware of regarding any STIP investments.

Concentration of Credit Risk Concentration of credit risk is the risk of loss attributed to the magnitude of an investment in a single issuer. The County places no limit on the amount it may invest in any one issuer. The following is a list of the County's concentration of credit risk percentages:

Issuer Organization Percentage STIP 95% Federal Farm Credit Bank 5%

External Investment Pool The County’s investment pool is in accordance with Montana Code Annotated Section 7-6-201 and the County’s Investment Pool Investment Policy. The responsibility for conducting investment transactions reside with the County Treasurer, with overall policy guidance the responsibility of a committee formed by the County Commissioners. The pool is not registered with the SEC. The fair value of investments is reviewed monthly, with yearly adjustments to the financial statements at fiscal year-end, if necessary. All parties involved share in gains or loss equitably, based on their average daily balances.

The following is the County's statement of net position and changes in net position for its investment pool.

56 CASCADE COUNTY

Notes to the Financial Statements

Year Ended June 30, 2015

Note 3 - Deposits and Investments - Continued External Internal Statement of Net Position Participants Participants Combined Assets: Cash and investments $ 9,409,916 $ 9,741,960 $ 19,151,876 Total assets 9,409,916 9,741,960 19,151,876

Net Position: County funds 0 9,741,960 9,741,960 External participants 9,409,916 9,409,916 Total liabilities and net position 9,409,916 9,741,960 19,151,876

Statement of Changes in Net Position Contributions to pooled investments 13,656,219 15,261,998 28,918,217 Interest earned 11,739 10,127 21,866 Distributions from pooled investments (14,309,473) (13,690,527) (28,000,000) Increase/(decrease) in net position (641,515) 1,581,598 940,083

Net position, beginning of year 10,051,431 8,160,362 18,211,793

Net position, end of year $ 9,409,916 $ 9,741,960 $ 19,151,876

Note 4 - Loan Receivable The County has a CDBG (Community Development Block Grant) revolving loan fund. These funds are available to be loaned to businesses and special governmental entities that reside outside of the City of Great Falls. The County has currently one loan outstanding; which is current on repayment. Since the County is fully collateralized on the loans no allowance for doubtful accounts has been established. The outstanding balance on this loan is $183,093.

Note 5 - Due to/Due From Other Funds and Transfers Due from other funds and due to other funds consists of the following:

Receivable Fund Payable Fund Amount General Fund Nonmajor Governmental Funds $ 443,312 General Fund Montana ExpoPark 1,119,504 General Fund Health Clinic 793,179 General Fund Internal Service Funds 1,640,998 Montana ExpoPark General Fund 14,613 Public Safety General Fund 280,081 Public Safety Internal Service Funds 129,600

These amounts were to eliminate the negative cash balances in the funds. These amounts are repaid at the beginning of the next fiscal year.

The County made interfund loans from the Self Insurance Fund to the General Fund and ExpoPark for 57 CASCADE COUNTY

Notes to the Financial Statements

Year Ended June 30, 2015

Note 5 - Due to/Due From Other Funds and Transfers - Continued the purpose of the County's Energy Efficiency Project and to replace the bleachers in the arena at ExpoPark. These interfund loans are shown as advances to other funds of $1,445,831 in the Self Insurance Fund and advances from other funds of $347,189 and $1,098,642 in the General and ExpoPark funds, respectively. The advances are not scheduled to be fully repaid within a year. The County transferred capital assets from the general capital assets to the Montana Expo Park and to the internal service funds in the amounts of $285,831, and $27,146, respectively. These are shown as capital contributions in the proprietary fund financial statements. The County also transferred capital assets from the Community Health Clinic to the general capital assets in the amount of $10,258. This is shown as a non-operating expense in the Clinic. These transactions are not reflected in governmental fund financial statements, as the amounts are not current financial resources. The $285,831 and the $10,258 are reported as a transfers in the government wide statement of activities. The $27,146 is not shown in the statement of activities, as the internal service funds are aggregated into governmental activities in the government wide financial statements.

Interfund transfers are as follows:

Transfers in: Private Internal General Public Capital Non-major Montana Purpose Service Transfer out: Fund Safety Building Governmental ExpoPark Trust funds Total General Fund $ $ $ 390,000 $ 1,259,654 $ $ $ $ 1,649,654 Public Safety 126,752 126,752 Nonmajor 373,758 221,763 2,890,885 944,499 6,529 2,493 4,439,927 Governmental $ 373,758 $ 221,763 $ 390,000 $ 4,277,291 $ 944,499 $ 6,529 $ 2,493 $ 6,216,333

The County is allowed to levy a tax (Permissive Medical Levy) for the increased costs of health insurance in governmental funds. This money is transferred to other funds based on number of employees on the health insurance plan at the beginning of the fiscal year. $894,527 of the transfers out of nonmajor governmental funds were for this purpose. $944,499 was transferred to the ExpoPark for fair support. Other transfers are are for the support of programs through the County, capital projects, and to cover shortfalls.

58 CASCADE COUNTY

Notes to the Financial Statements

Year Ended June 30, 2015

Note 6 - Capital Assets Capital assets activity for the year ended June 30, 2015, is summarized as follows:

Balance Balance 7/1/2014 Additions Deletions Adjustments Transfers 6/30/2015 Governmental activities Capital assets not being depreciated Land $ 649,255 $ $ (117,872) $ 1,633,426 $ $ 2,164,809 Land easements 3,198,284 3,198,284 Construction in progress 1,447,806 (5,073) (1,442,733) 0 Total capital assets not being depreciated 5,295,345 0 (122,945) 1,633,426 (1,442,733) 5,363,093

Capital assets being depreciated Buildings 30,691,841 305,595 (190,664) (93,514) 30,713,258 Machinery and equipment 7,691,446 2,327,953 (937,988) 771,734 (161,519) 9,691,626 Improvements 194,388 87,493 (40,649) 241,232 Infrastructure 27,497,400 2,013,129 1,442,733 30,953,262 Total capital assets being depreciated 66,075,075 4,734,170 (1,128,652) 771,734 1,147,051 71,599,378

Less accumulated depreciation Buildings (8,004,197) (684,441) 126,888 (3,078) (8,564,828) Machinery and equipment (4,213,137) (1,118,384) 629,233 (438,098) 1,429 (5,138,957) Improvements (160,633) (9,349) (5,388) (175,370) Infrastructure (18,799,193) (554,078) (19,353,271) Total accumulated depreciation (31,177,160) (2,366,252) 756,121 (438,098) (7,037) (33,232,426)

Total capital assets being depreciated, net 34,897,915 2,367,918 (372,531) 333,636 1,140,014 38,366,952

Governmental activities capital assets, net $ 40,193,260 $ 2,367,918 $ (495,476) $ 1,967,062 $ (302,719) $ 43,730,045

59 CASCADE COUNTY

Notes to the Financial Statements

Year Ended June 30, 2015

Note 6 - Capital Assets - Continued

Balance Balance 7/1/2014 Additions Deletions Adjustments Transfers 6/30/2015 Business-type activities Capital assets not being depreciated Land $ 84,681 $ $ $ 465,209 $ $ 549,890 Total capital assets not being depreciated 84,681 0 0 465,209 0 549,890

Capital assets being depreciated Buildings 10,611,763 14,791 (14,730) 93,514 10,705,338 Machinery and equipment 1,868,764 500 (32,134) 132,944 1,970,074 Improvements 4,394,463 40,649 4,435,112 Total capital assets being depreciated 16,874,990 15,291 (46,864) 0 267,107 17,110,524

Less accumulated depreciation Buildings (5,793,698) (287,413) 14,730 3,078 (6,063,303) Machinery and equipment (803,222) (178,676) 32,134 (949,764) Improvements (3,330,630) (65,308) 5,388 (3,390,550) Total accumulated depreciation (9,927,550) (531,397) 46,864 0 8,466 (10,403,617)

Total capital assets being depreciated, net 6,947,440 (516,106) 0 0 275,573 6,706,907

Business-type activities capital assets, net $ 7,032,121 $ (516,106) $ 0 $ 465,209 $ 275,573 $ 7,256,797

Balance Balance 7/1/2014 Additions Deletions Adjustments Transfers 6/30/2015 Internal Service Funds Capital assets being depreciated Machinery and equipment $ 4,474,858 $ 610,620 $ (358,872) $ $ 28,575 $ 4,755,181 Less accumulated depreciation Machinery and equipment (2,506,701) (529,205) 337,198 (1,429) (2,700,137) Total capital assets being depreciated, net 1,968,157 81,415 (21,674) 0 27,146 2,055,044

Internal service funds capital assets, net $ 1,968,157 $ 81,415 $ (21,674) $ 0 $ 27,146 $ 2,055,044

60 CASCADE COUNTY

Notes to the Financial Statements

Year Ended June 30, 2015

Note 6 - Capital Assets - Continued

Depreciation expense for governmental activities shown in the financial statements does not agree to the above additions to accumulated depreciation in governmental activities because adequate records were not available to determine those amounts. Depreciation expense was charged to the functions in the Statement of Activities as follows: Governmental Activities General government $ 395,756 Public works 1,430,502 Public health 43,323 Public safety 457,959 Social and economic services 32,616 Unallocated 6,096 General government (internal service funds) 529,205 Total governmental activities depreciation expense $ 2,895,457

Note 7 - Long-Term Liabilities Changes in long-term liabilities for the year ended June 30, 2015, were as follows: Amounts Balance Balance Due Within 7/1/2014 Additions Reductions 6/30/2015 One Year Governmental General obligation bonds $ 1,380,000 $ $ (680,000) $ 700,000 $ 700,000 Intercap loans 1,059,588 (277,874) 781,714 289,305 Intercap (internal service funds) 1,000,000 (247,256) 752,744 248,756 Subtotal 3,439,588 (1,205,130) 2,234,458 1,238,061 Other post-employment benefits 789,803 68,831 858,634 Compensated absences (internal service funds) 55,025 38,107 (31,836) 61,296 6,130 Compensated absences 2,273,334 1,575,525 (1,541,247) 2,307,612 230,761 Governmental long-term liabilities $ 6,557,750 $1,682,463 $(2,778,213) $ 5,462,000 $1,474,952

Business-type Compensated absences $ 279,750 $ 212,028 $ (199,974) $ 291,804 $ 29,180 Business-type long term liabilities $ 279,750 $ 212,028 $ (199,974) $ 291,804 $ 29,180

Total governmental and business-type activities $ 6,837,500 $1,894,491 $(2,978,187) $ 5,753,804 $1,504,132

61 CASCADE COUNTY

Notes to the Financial Statements

Year Ended June 30, 2015

Note 7 - Long-Term Liabilities - Continued

Long term debt of the County includes the following as of June 30, 2015: General Obligation Bonds: On June 15, 2012, the General Obligation Refunding Bonds Series 2001 and Series 2005 were called and a Series 2012 General Obligation Refunding Bonds were issued in the amount of $3,300,000. The Bonds bear interest of 2.00% payable semiannually on January 1 and July 1 of each year, commencing July 1, 2012. The Bonds will mature on July 1, 2016. $ 700,000 Intercap Loans: Whitetail Lane RID - State of Montana Intercap Loan Program Rural Improvement District loan with a final maturity date February 15, 2016. The original amount of the loan was $48,990 with interest at a variable interest rate between 4.85% and 1.00%. The interest rate was 1.00% as of June 30, 2015. The loan is secured by special assessment tax revenues. 5,765 Flood/Gannon RID - State of Montana Intercap Loan Program Rural Improvement District loan with a final maturity date February 15, 2016. The original amount of the loan was $269,342 with interest at a variable interest rate between 4.85% and 1.00%. The interest rate was 1.00% as of June 30, 2015. The loan is secured by special assessment tax revenues. 23,760 Bob Marshall RID - State of Montana Intercap Loan Program Rural Improvement District loan with a final maturity date February 15, 2024. The original amount of the loan was $100,931 with interest at a variable interest rate between 4.25% and 1.00%. The interest rate was 1.00% as of June 30, 2015. The loan is secured by special assessment tax revenues. 67,975 Grader/Loader Purchase - State of Montana Intercap Loan Program New and Used Equipment General Fund loan with a final maturity date February 15, 2016. The original amount of the loan was $476,230 with interest at a variable interest rate between 3.25% and 1.00%. The interest rate was 1.00% as of June 30, 2015. The loan is secured by equipment. 75,598 Grader Refinance - State of Montana Intercap Loan Program New and Used Equipment General Fund loan with a final maturity date February 15, 2016. The original amount of the loan was $273,770 with interest at a variable interest rate between 4.25% and 1.00%. The interest rate was 1.00% as of June 30, 2015. The loan is secured by equipment. 44,187 Complete Public Works Facility, Remodel Campus - State of Montana Intercap Loan Program loan with a final maturity date February 15, 2019. The original amount of the loan was $852,306 with interest at a variable interest rate between 3.25% and 1.00%. The interest rate was 1.00% at June 30, 2015. 382,329 Public Works Facility, Remodel Campus - State of Montana Intercap Loan Program loan with a final maturity date February 15, 2019. The original amount of the loan was $397,694 with interest at a variable interest rate between 3.25% and 1.00%. The interest rate was 1.00% at June 30, 2015. 182,100

62 CASCADE COUNTY

Notes to the Financial Statements

Year Ended June 30, 2015

Note 7 - Long-Term Liabilities - Continued County Fleet Vehicles Purchase - State of Montana Intercap Loan Program loan with a final maturity date February 15, 2018. The original amount of the loan was $259,386 with interest at a variable interest rate. The interest rate was 1.00% at June 30, 2015. The loan is secured by vehicles. $ 195,362 County Fleet Vehicles Purchase - State of Montana Intercap Loan Program loan with a final maturity date February 15, 2018. The original amount of the loan was $740,614 with interest at a variable interest rate. The interest rate was 1.00% at June 30, 2015. The loan is secured by vehicles. 557,382 Total long-term debt 2,234,458 Less current maturities (1,238,061) $ 996,397 Total long-term debt, net of current maturities The annual maturity of all long-term debt (bonds and intercap loans) of the County, as of June 30, 2015 is as follows: Governmental Activities Principal Interest 2016 $ 1,238,061 $ 27,998 2017 396,809 8,969 2018 404,101 4,980 2019 154,585 1,562 2020 7,510 390 2021 - 2025 33,392 769 $ 2,234,458 $ 44,668

63 CASCADE COUNTY

Notes to the Financial Statements

Year Ended June 30, 2015

Note 8 - Fund Equity Governmental funds fund balance can be classified into five categories. The categories are nonspendable, restricted, committed, assigned and unassigned.

Nonspendable: Inventory $ 9,378 Total nonspendable $ 9,378 Spendable: Restricted for: General government $ 57,128 Public safety 44,099 Public works 328,208 Health services 834,908 Debt service 411,975 Total restricted $ 1,676,318 Committed for: General government $ 669,169 Public safety 807,630 Public works 90,798 Health services 46,317 Culture and recreation 53,760 Environmental management 11,785 Debt service 185,887 Total committed $ 1,865,346 Assigned for: General government $ 95,604 Public safety 2,564,895 Public works 4,238,822 Health services 331,681 Culture and recreation 209,153 Environmental management 64,561 Debt service 161,059 Total assigned $ 7,665,775

Unassigned: $ 2,743,763

Restricted net position in the government wide statement of net position is $3,129,199 which includes the restricted fund balance of $1,676,318 from above, and $1,452,881 of restricted net position from taxes receivable which recognized as revenue in the government wide statements but is included in deferred revenue in the governmental funds.

64 CASCADE COUNTY

Notes to the Financial Statements

Year Ended June 30, 2015

Note 9 - Retirement Plans Substantially all County employees participate in one of the following cost-sharing, multiple-employer retirement benefit plans.

Plan Description - PERS-Defined Benefit Retirement Plan The PERS-Defined Benefit Retirement Plan (DBRP), administered by the Montana Public Employee Retirement Administration (MPERA), is a multiple-employer, cost-sharing plan established July 1, 1945, and governed by Title 19, chapters 2 & 3, Montana Code Annotated (MCA). This plan covers the State, local governments, certain employees of the Montana University System, and school districts. All new members are initially members of the PERS-DBRP and have a 12-month window during which they may choose to remain in the PERS-DBRP or join the PERS-Defined Contribution Retirement Plan (DCRP) by filing an irrevocable election. Members may not be members of both the defined contribution and defined benefit retirement plans. All new members from the universities also have a third option to join the university system’s Montana University System Retirement Program (MUS-RP). For members that choose to join the PERS-DCRP or the MUS-RP, a percentage of the employer contributions will be used to pay down the liability of the PERS-DBRP. The PERS-DBRP provides retirement, disability, and death benefits to plan members and their beneficiaries. Benefits are established by state law and can only be amended by the Legislature. Benefits are based on eligibility, years of service, and highest average compensation. Member rights are vested after five years of service.

Summary of Benefits Member’s highest average compensation (HAC)  Hired prior to July 1, 2011 - highest average compensation during any consecutive 36 months;  Hired on or after July 1, 2011 – highest average compensation during any consecutive 60 months;  Hired on or after July 1, 2013 – 110% annual cap on compensation considered as part of a member’s highest average compensation.

Eligibility for benefit Service retirement: Hired prior to July 1, 2011: Age 60, 5 years of membership service; Age 65, regardless of membership service; or Any age, 30 years of membership service.

Hired on or after July 1, 2011: Age 65, 5 years of membership service; Age 70, regardless of membership service. Early retirement, actuarially reduced: Hired prior to July 1, 2011: Age 50, 5 years of membership service; or Any age, 25 years of membership service.

Hired on or after July 1, 2011: Age 55, 5 years of membership service.

Vesting Age 55, 5 years of membership service.

65 CASCADE COUNTY

Notes to the Financial Statements

Year Ended June 30, 2015

Note 9- Retirement Plans - Continued Monthly benefit formula Members hired prior to July 1, 2011:  Less than 25 years of membership service: 1.785% of HAC per year of service credit;  25 years of membership service or more: 2% of HAC per year of service credit.

Members hired on or after July 1, 2011:  Less than 10 years of membership service: 1.5% of HAC per year of service credit;  10 years or more, but less than 30 years of membership service: 1.785% of HAC per year of service credit;  30 years or more of membership service: 2% of HAC per year of service credit.

Guaranteed Annual Benefit Adjustment (GABA)*  3% for members hired prior to July 1, 2007  1.5% for members hired on or after July 1, 2007 After the member has completed 12 full months of retirement, the member’s benefit increases by the applicable percentage (provided below) each January, inclusive of other adjustments to the member’s benefit. *At this time, as a result of permanent injunction issued in the AMRPE vs State litigation, the GABA rate in effect is being used in the calculation. Clarification of the GABA rate for members hired on or after July 1, 2013 is pending.

Total number of members (employees) covered by benefit terms as of June 30, 2015: 1. Active plan members: 28,237 2. Inactive members entitled to but not yet receiving benefits or a refund: Vested: 2,925 Non-Vested: 8,839 3. Inactive members and beneficiaries currently receiving benefits: Service Retirements: 20,080 Disability Retirements: 176 Survivor Benefits: 425

Overview of Contributions 1. Rates are specified by state law for periodic employer and employee contributions The State legislature has the authority to establish and amend contribution rates to the plan.

2. Member contributions to the system: (a) Plan members are required to contribute 7.90% of member’s compensation. Contributions are deducted from each member’s salary and remitted by participating employers. (b) The 7.90% member contributions is temporary and will be decreased to 6.9% on January 1 following actuary valuation results that show the amortization period has dropped below 25 years following the reduction of both the additional employer and additional member contribution rates.

66 CASCADE COUNTY

Notes to the Financial Statements

Year Ended June 30, 2015

Note 9- Retirement Plans - Continued 3. Employer contributions to the system: (a) State and University System employers are required to contribute 8.27% of members’ compensation. (b) Local government entities are required to contribution 8.17% of members’ compensation. (c) School district employers contributed 7.90% of members’ compensation. (d) Following the 2013 Legislative Session, PERS-employer contributions were temporarily increased. Effective July 1, 2013, employer contributions increased 1.0%. Beginning July 1, 2014, employer contributions will increase an additional 0.1% a year over 10 years, through 2024. The employer additional contributions including the 0.27% added in 2007 and 2009, terminates on January 1 following actuary valuation results that show the amortization period of the PERS-DBRP has dropped below 25 years and would remain below 25 years following the reductions of both the additional employer and member contributions rates. (e) Effective July 1, 2013, the additional employer contributions for DCRP and MUS-RP is allocated to the defined benefit plan’s Plan Choice Rate unfunded liability. (f) Effective July 1, 2013, employers are required to make contributions on working retirees’ compensation. Member contributions for working retirees are not required

4. Non Employer Contributions (a) Special Funding i) The State contributes 0.1% of members’ compensation on behalf of local government entities. ii) The State contributes 0.37% of members’ compensation on behalf of school district entities. (b) Not Special Funding i) The State contributes from the Coal Tax Severance fund

Stand-Alone Statements The PERS financial information is reported in the Public Employees’ Retirement Board’s Comprehensive Annual Financial Report (CAFR) for the fiscal year ended. It is available from the PERB at 100 North Park, PO Box 200131, Helena MT 59620-0131, 406-444-3154.

CAFR information including our stand alone financial statements can be found on their web site at http://mpera.mt.gov/annualReports.shtml

The latest actuarial valuation and experience study can be found at their website at http://mpera.mt.gov/actuarialValuations.shtml

67 CASCADE COUNTY

Notes to the Financial Statements

Year Ended June 30, 2015

Note 9- Retirement Plans - Continued Actuarial Assumptions The Total Pension Liability as of June 30, 2015, is based on the results of an actuarial valuation date of June 30, 2015. There were several significant assumptions and other inputs used to measure the Total Pension Liability. The actuarial assumptions used in the June 30, 2015 valuation were based on the results of the last actuarial experience study, dated May 2010 for the six year period July 1, 2003 to June 30, 2009. Among those assumptions were the following:

General Wage Growth* 4.00% *Includes Inflation at 3.00% Merit Increases 0% to 6% Investment Return 7.75% Postretirement Benefit Increases  3% for members hired prior to July 1, 2007  1.5% for members hired on or after July 1, 2007 After the member has completed 12 full months of retirement, the member’s benefit increases by the applicable percentage (provided below) each January, inclusive of other adjustments to the member’s benefit. *At this time as a result of permanent injunction issued in the AMRPE vs State litigation, the GABA rate in effect is being used in the calculation. Clarification of the GABA rate for members hired on or after July 1, 2013 is pending.

Mortality assumptions among contributing members, terminated vested members, service retired members and beneficiaries based on RP 2000 Combined Employee and Annuitant Mortality Tables projected to 2015 with scale AA.

Mortality assumptions among Disabled Retirees are based on RP 2000 Combined Employee and Annuitant Mortality Tables with no projections. No future mortality improvement is assumed.

Discount Rate The discount rate used to measure the Total Pension Liability was 7.75%. The projection of cash flows used to determine the discount rate assumed that contributions from participating plan members, employers, and non- employer contributing entities will be made based on the Board’s funding policy, which establishes the contractually required rates under Montana Code Annotated. The State contributes 0.1% of salaries for local governments and 0.37% for school districts. In addition, the State contributes coal severance tax and interest money from the general fund. The interest is contributed monthly and the severance tax is contributed quarterly. Based on those assumptions, the System’s fiduciary net position was projected to be adequate to make all the projected future benefit payments of current plan members through the year 2122. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the Total Pension Liability. No municipal bond rate was incorporated in the discount rate.

68 CASCADE COUNTY

Notes to the Financial Statements

Year Ended June 30, 2015

Note 9- Retirement Plans - Continued Target Allocations Target Asset Long-Term Expected Asset Class Allocation Real Rate of Return Cash Equivalents 2.00% -0.25% Domestic Equity 36.00% 4.80% Foreign Equity 18.00% 6.05% Fixed Income 24.00% 1.68% Private Equity 12.00% 8.50% Real Estate 8.00% 4.50% The long-term expected return on pension plan assets is reviewed as part of the regular experience studies prepared for the System. The most recent analysis, performed for the period covering fiscal years 2003 through 2009, is outlined in a report dated May 2010, which is located on the MPERA website. Several factors are considered in evaluating the long-term rate of return assumption including rates of return adopted by similar public sector systems, and by using a building block method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed by the investment consultant for each major asset class. These ranges were combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and then adding expected inflation. The assumption is intended to be a long term assumption and is not expected to change absent a significant change in the asset allocation, a change in the inflation assumption, or a fundamental change in the market that alters expected returns in future years. Best estimates are presented as the arithmetic real rates of return for each major asset class included in the System’s target asset allocation as of June 30, 2014, is summarized in the above table.

Sensitivity Analysis 1.0% Decrease Current Discount 1.0% Increase (6.75%) Rate (8.75%) PERS' Net Pension Liability $ 1,982,274,732 $ 1,246,010,898 $ 625,044,646 Employer's proportion $ 22,498,993 $ 14,142,334 $ 7,094,312

In accordance with GASB 68 regarding the disclosure of the sensitivity of the Net Pension Liability to changes in the discount rate, the above table presents the Net Pension Liability calculated using the discount rate of 7.75%, as well as what the Net Pension Liability would be if it were calculated using a discount rate that is 1.00% lower (6.75%) or 1.00% higher (8.75%) than the current rate.

69 CASCADE COUNTY

Notes to the Financial Statements

Year Ended June 30, 2015

Note 9- Retirement Plans - Continued Summary of Significant Accounting Policies The Montana Public Employee Retirement Administration (MPERA) prepares its financial statements using the accrual basis of accounting. For the purposes of measuring the Net Pension Liability, deferred inflows of resources and deferred outflows of resources related to pensions, Pension Expense, information about the fiduciary net position and additions to/deductions from fiduciary net position have been determined on the same accrual basis as they are reported by MPERA. For this purpose, member contributions are recognized in the period in which contributions are due. Employer contributions are recognized when due and the employer has made a formal commitment to provide the contributions. Revenues are recognized in the accounting period they are earned and become measurable. Benefit payments and refunds are recognized in the accounting period when due and payable in accordance with the benefit terms. Expenses are recognized in the period incurred. Investments are reported at fair value. MPERA adheres to all applicable Governmental Accounting Standards Board (GASB) statements.

Net Pension Liability In accordance with GASB Statement 68, Accounting and Financial Reporting for Pensions, employers are required to recognize and report certain amounts associated with their participation in the Public Employees’ Retirement System (PERS). Statement 68 became effective June 30, 2015 and includes requirements to record and report their proportionate share of the collective Net Pension Liability, Pension Expense, Deferred Inflows and Deferred Outflows of resources associated with pensions.

In accordance with Statement 68, PERS has a special funding situation in which the State of Montana is legally responsible for making contributions directly to PERS on behalf of the employers. Due to the existence of this special funding situation, local governments and school districts are required to report the portion of the State of Montana’s proportionate share of the collective Net Pension Liability that is associated with the employer.

The State of Montana also has a funding situation that is not Special Funding whereby the State General Fund provides contributions from the Coal Severance Tax and interest. All employers are required to report the portion of Coal Tax Severance Tax and interest attributable to the employer.

Net Pension Net Pension Percent of Liability as of Liability as of Collective NPL 6/30/2013 6/30/2014 Employer Proportionate Share $ 18,199,010 $ 14,142,334 1.1350090% State of Montana Proportionate Share associated with Employer $ 22,238 $ 172,699 1.4418360% Total $ 18,221,248 $ 14,315,033 2.5768450%

At June 30, 2015, the employer recorded a liability of $14,142,334 for its proportionate share of the Net Pension Liability. The Net Pension Liability was measured as of June 30, 2014, and the Total Pension Liability used to calculate the Net Pension Liability was determined by an actuarial valuation as of July 1, 2014. The employer’s proportion of the Net Pension Liability was based on the employer’s contributions received by PERS during the measurement period July 1, 2013, through June 30, 2014, relative to the total employer contributions received from all of PERS’ participating employers.

70 CASCADE COUNTY

Notes to the Financial Statements

Year Ended June 30, 2015

Note 9- Retirement Plans - Continued At June 30, 2014, the employer’s proportion was 1.1350090 percent.

Changes in actuarial assumptions and methods: There were no changes in assumptions or other inputs that affected the measurement of the Total Pension Liability.

Changes in proportionate share: There were no changes between the measurement date of the collective Net Pension Liability and the employer’s reporting date that are expected to have a significant effect on the employer’s proportionate share of the collective NPL.

Pension Expense

Pension Expense as of 6/30/14 Employer Proportionate Share $ 681,534 State of Montana Proportionate Share associated with Employer $ 399,885 Total $ 1,081,419

At June 30, 2015, the employer recognized a Pension Expense of $1,081,419 for its proportionate share of the PERS’ Pension Expense. The employer also recognized grant revenue of $1,081,419 for the support provided by the State of Montana for its proportionate share of the Pension Expense that is associated with the employer.

Recognition of Beginning Deferred Outflow At June 30, 2015, the employer recognized a beginning deferred outflow of resources for the employers FY2014 contributions of $1,062,037.

At June 30, 2015, the employer reported its proportionate share of PERS’ deferred outflows of resources and deferred inflows of resources related to PERS from the following sources: Deferred Outflows of Deferred Inflows Resources of Resources Differences between actual and expected experience $ $ Changes in assumptions $ $ Difference between projected and actual earnings on pension plan investments $ $ 3,654,146 Changes in proportion differences between employer contributions and proportionate share of contributions $ $ Difference between actual and expected contributions $ $ #Contributions paid to PERS subsequent to the measurement date - FY 2015 Contributions [to be entered by the entity] $ 1,076,487 $ 27,163 Total $ 1,076,487 $ 3,681,309

71 CASCADE COUNTY

Notes to the Financial Statements

Year Ended June 30, 2015

Note 9- Retirement Plans - Continued Amounts reported as deferred outflows of resources related to pensions resulting from the employer’s contributions subsequent to the measurement date will be recognized as a reduction of the Net Pension Liability in the year ended June 30, 2016. Other amounts reported as deferred outflows and inflows of resources related to pensions will be recognized in Pension Expense as follows:

Deferred Deferred Inflows Outflows of of Resources Amount recognized in Pension Expense as an Year ended June 30: Resources increase or (decrease) to Pension Expense 2016 $ $ 922,591 $ (922,591) 2017 $ $ 922,591 $ (922,591) 2018 $ $ 913,537 $ (913,537) 2019 $ $ $ Thereafter $ $ $ Total $ $ 2,758,719 $ (2,758,719)

Plan Description - Teachers’ Retirement System Teachers’ Retirement System (TRS or the System) is a mandatory-participation multiple-employer costsharing defined-benefit public pension plan that provides retirement services to individuals employed as teachers, administrators, and in other professional and skilled positions employed in public education in Montana. The TRS Board is the governing body of the System and the TRS staff administers the system in conformity with the laws set forth in Title 19, chapter 20 of the Montana Code Annotated, and administrative rules set forth in Title 2, chapter 44 of the Administrative Rules of Montana. Additional information pertaining to membership, benefit structure, and prior years' actuarial valuations, as well as links to applicable statutes and administrative rules, may be obtained by visiting the TRS web site at trs.mt.gov.

Summary of Benefits Through June 30, 2013, all members enrolled in TRS participated in a single-tiered plan ("Tier One"). Employees with a minimum of 25 years of service or who have reached age 60 with 5 years of service are eligible to receive an annual retirement benefit equal to creditable service years divided by 60 times the average final compensation. Final compensation is the average of the highest three consecutive years of earned compensation. Benefits fully vest after 5 years of creditable service. Vested employees may retire at or after age 50 and receive reduced retirement benefits. Beginning July 1, 2013, new members in TRS participate in a second benefit tier ("Tier Two"), which differs from Tier One as follows:  Tier Two uses a 5-year average final compensation (as opposed to 3-year AFC in Tier One)

72 CASCADE COUNTY

Notes to the Financial Statements

Year Ended June 30, 2015

Note 9- Retirement Plans - Continued  Tier Two provides for unreduced service retirement benefits at age 60 with 5 years of creditable service or at age 55 with at least 30 years of creditable service (rather than at age 60 with 5 years of service or at any age with creditable service in 25 years in Tier One)  Tier Two provides for early retirement benefits with 5 years of creditable service at age 55 (rather than age 50 in Tier One)  Tier Two has a one percent higher normal employee contribution rate (though a temporary 1% supplemental employee contribution rate is also now currently in place for Tier One members), and  Tier Two provides for an enhanced benefit calculation - 1.85% x AFC x years of creditable service - for members retiring with at least 30 years of creditable service and at least 60 years of age (rather than 1.6667 x AFC x years of creditable service) A guaranteed annual benefit adjustment (GABA) is payable on January 1st of each calendar year for each retiree who has received at least 36 monthly retirement benefit payments prior to that date. The GABA is applicable to both Tier One and Tier Two members. The GABA calculated prior to July 1, 2013, was 1.5% of the benefit payable as of January 1st. Effective July 1, 2013, the GABA to be calculated for Tier One and Tier Two members each year may vary from 0.5% to 1.5% based on the retirement system’s funding status and the period required to amortize any unfunded accrued actuarial liability as determined in the prior actuarial valuation. The legislative enactment that allows for reduction of the GABA for Tier One members is currently being litigated. A temporary restraining order requires continued calculation of the GABA at the full 1.5% rate for Tier One members pending resolution of the litigation.

Overview of Contributions The System receives a portion of the total required statutory contributions directly from the State for all employers. The employers are considered to be in a special funding situation as defined by GASB 68 and the State is treated as a non-employer contributing entity in TRS. The System receives 2.49% of reportable compensation from the State’s general fund for School Districts and Other Employers. The System also receives 0.11% of reportable compensation from the State’s general fund for State and University Employers. Finally, the State is also required to contribute $25 million in perpetuity payable July 1st of each year.

73 CASCADE COUNTY

Notes to the Financial Statements

Year Ended June 30, 2015

Note 9- Retirement Plans - Continued MCA 19-20-605 requires each employer to contribute 9.85% of total compensation paid to all reemployed TRS retirees employed in a TRS reportable position. Pursuant to MCA 19-20-609, this amount shall increase by 1.00% for fiscal year 2014 and increase by 0.10% each fiscal year through 2024 until the total employer contribution is equal to 11.85% of re-employed retiree compensation.

The table below show the history of legislated contributions for TRS members, employers and the State.

School District and Other Employers Total Employee & Members Employers General fund Employer Prior to July 1, 2007 7.15% 7.47% 0.11% 14.73% July 1, 2007 to June 30, 2009 7.15% 7.47% 2.11% 16.73% July 1, 2009 to June 30, 2013 7.15% 7.47% 2.49% 17.11% July 1, 2013 to June 30, 2014 8.15% 8.47% 2.49% 19.11% July 1, 2014 to June 30, 2015 8.15% 8.57% 2.49% 19.21% July 1, 2015 to June 30, 2016 8.15% 8.67% 2.49% 19.31% July 1, 2016 to June 30, 2017 8.15% 8.77% 2.49% 19.41% July 1, 2017 to June 30, 2018 8.15% 8.87% 2.49% 19.51% July 1, 2018 to June 30, 2019 8.15% 8.97% 2.49% 19.61% July 1, 2019 to June 30, 2020 8.15% 9.07% 2.49% 19.71% July 1, 2020 to June 30, 2021 8.15% 9.17% 2.49% 19.81% July 1, 2021 to June 30, 2022 8.15% 9.27% 2.49% 19.91% July 1, 2022 to June 30, 2023 8.15% 9.37% 2.49% 20.01% July 1, 2023 to June 30, 2024 8.15% 9.47% 2.49% 20.11%

TRS Stand-Alone Statements TRS’ stand-alone financial statements, actuarial valuations and experience studies can be found online at https://trs.mt.gov/TrsInfo/NewsAnnualReports.

74 CASCADE COUNTY

Notes to the Financial Statements

Year Ended June 30, 2015

Note 9- Retirement Plans - Continued Actuarial Assumptions The Total Pension Liability as of June 30, 2014, is based on the results of an actuarial valuation date of July 1, 2014. There were several significant assumptions and other inputs used to measure the total pension liability. The actuarial assumptions used in the July 1, 2014 valuation were based on the results of the last actuarial experience study, dated May 1, 2014. Among those assumptions were the following:  Total Wage Increases* 8.51%  Investment Return 7.75%  Price Inflation 3.25%  Postretirement Benefit Increases 1.50% (starting three years after retirement)  Mortality among contributing members, service retired members, and beneficiaries  For Males: RP 2000 Healthy Annuitant Mortality Table for ages 50 and above and  the RP 2000 Combined Healthy Annuitant Mortality Table for ages below 50, set back four years, with mortality improvements projected by Scale BB to 2018.  For Females: RP 2000 Healthy Annuitant Mortality Table for ages 50 and above and the RP 2000 Combined Healthy Annuitant Mortality Table for ages below 50, set back two years, with mortality improvements projected by Scale BB to 2018.  Mortality among disabled members  For Males: RP 2000 Disabled Mortality Table for Males, set forward one year, with mortality improvements projected by Scale BB to 2018.  For Females: RP 2000 Disabled Mortality Table for Females, set forward five years, with mortality improvements projected by Scale BB to 2018. *Total Wage Increases include 4.00% general wage increase assumption and 4.51% merit and longevity increases.

Discount Rate The discount rate used to measure the total pension liability was 7.75%. The projection of cash flows used to determine the discount rate assumed that contributions from participating plan members, employers, and non-employer contributing entities will be made based on the Board’s funding policy, which establishes the contractually required rates under Montana Code Annotated. In addition to the contributions the State general fund will contribute $25 million annually to the System payable July 1st of each year. Based on those assumptions, the System’s fiduciary net position was projected to be adequate to make all the projected future benefit payments of current plan members through the year 2116. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability. No municipal bond rate was incorporated in the discount rate.

75 CASCADE COUNTY

Notes to the Financial Statements

Year Ended June 30, 2015

Note 9- Retirement Plans - Continued Target Allocations Target Asset Real Rate of Return Asset Class Allocation Arithmetic Basis Broad US Equity 36.00% 4.80% Broad International Equity 18.00% 6.05% Private Equity 12.00% 8.50% Intermediate Bonds 23.40% 1.50% Core Real Estate 4.00% 4.50% High Yield Bonds 2.60% 3.25% Non-Core Real Estate 4.00% 7.50% 100.00%

The long-term expected return on pension plan assets is reviewed as part of the regular experience studies prepared every four years for the System. The most recent analysis, performed for the period covering fiscal years 2008 through 2013, is outlined in a report dated May 1, 2014. Several factors are considered in evaluating the long-term rate of return assumption including long term historical data, estimates inherent in current market data, and a log-normal distribution analysis in which best-estimate ranges of expected future real rates of return (expected return, net of investment expense and inflation) were developed by the investment consultant for each major asset class. These ranges were combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and then adding expected inflation. The capital market assumptions developed by the investment consultant are intended for use over a 10-year horizon and may not be useful in setting the long-term rate of return for funding pension plans which covers a longer timeframe. The assumption is intended to be a long term assumption and is not expected to change absent a significant change in the asset allocation, a change in the inflation assumption, or a fundamental change in the market that alters expected returns in future years. Best estimates of arithmetic real rates of return for each major asset class included in the System’s target asset allocation as of June 30, 2014, is summarized in the above table.

Sensitivity Analysis 1.0% Decrease Current Discount 1.0% Increase (6.75%) Rate (8.75%) The Employer's proportion of Net Pension Liability $ 59,606 $ 42,903 $ 28,792

In accordance with GASB 68 regarding the disclosure of the sensitivity of the net pension liability to changes in the discount rate, the above table presents the net pension liability calculated using the discount rate of 7.75%, as well as what the net pension liability would be if it were calculated using a discount rate that is 1.00% lower (6.75%) or 1.00% higher (8.75%) than the current rate.

76 CASCADE COUNTY

Notes to the Financial Statements

Year Ended June 30, 2015

Note 9- Retirement Plans - Continued Summary of Significant Accounting Policies The Teachers’ Retirement System prepares its financial statements using the accrual basis of accounting. For the purposes of measuring the Net Pension Liability, deferred inflows of resources and deferred outflows of resources related to pensions, pension expense, information about the fiduciary net position of the Teachers’ Retirement System (TRS) and additions to/deductions from TRS’s fiduciary net position have been determined on the same accrual basis as they are reported by TRS. For this purpose, plan contributions are recognized as of employer payroll paid dates and benefit payments and refunds are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value. TRS adheres to all applicable Governmental Accounting Standards Board (GASB) statements.

Net Pension Liability In accordance with GASB Statement 68, Accounting and Financial Reporting for Pensions, employers are required to recognize and report certain amounts associated with their participation in the Montana Teachers Retirement System (TRS or the System). Statement 68 became effective June 30, 2015 and includes requirements to record and report their proportionate share of the collective Net Pension Liability, Pension Expense, Deferred Inflows and Deferred Outflows of resources associated with pensions. In accordance with Statement 68, TRS has a special funding situation in which the State of Montana is legally responsible for making contributions directly to TRS on behalf of the employers. Due to the existence of this special funding situation, local governments and school districts are required to report the portion of the State of Montana’s proportionate share of the collective Net Pension Liability that is associated with the employer.

Net Pension Net Pension Percent of Liability as of Liability as of Collective NPL 6/30/2013 6/30/2014 Employer Proportionate Share $ 49,591 $ 42,903 .0028% State of Montana Proportionate Share associated with Employer $ 37,036 $ 32,041 .0021% Total $ 86,627 $ 74,944 .0049%

At June 30, 2015, the employer recorded a liability of $42,903 for its proportionate share of the Net Pension Liability. The Net Pension Liability was measured as of June 30, 2014, and the Total Pension Liability used to calculate the Net Pension Liability was determined by an actuarial valuation as of July 1, 2014. The employer’s proportion of the Net Pension Liability was based on the employer’s contributions received by TRS during the measurement period July 1, 2013, through June 30, 2014, relative to the total employer contributions received from all of TRS’ participating employers. At June 30, 2014, the employer’s proportion was .0028 percent.

77 CASCADE COUNTY

Notes to the Financial Statements

Year Ended June 30, 2015

Note 9- Retirement Plans - Continued Changes in actuarial assumptions and methods: The following changes in assumptions or other inputs that affected the measurement of the Total Pension Liability have been made since the previous measurement date. Assumed rate of inflation was reduced from 3.50% to 3.25%  Payroll Growth Assumption was reduced from 4.50% to 4.00%  Assumed real wage growth was reduced from 1.00% to 0.75%  Investment return assumption was changed from net of investment and administrative expensed to net of investment expenses only.  Mortality among contributing members, service retired members, and beneficiaries  For Males: RP 2000 Healthy Annuitant Mortality Table for ages 50 and above and the RP 2000 Combined Healthy Annuitant Mortality Table for ages below 50, set back four years, with mortality improvements projected by Scale BB to 2018.  For Females: RP 2000 Healthy Annuitant Mortality Table for ages 50 and above and the RP 2000 Combined Healthy Annuitant Mortality Table for ages below 50, set back two years, with mortality improvements projected by Scale BB to 2018.  Mortality among disabled members  For Males: RP 2000 Disabled Mortality Table for Males, set forward one year, with mortality improvements projected by Scale BB to 2018.  For Females: RP 2000 Disabled Mortality Table for Females, set forward five years, with mortality improvements projected by Scale BB to 2018.

Changes in benefit terms: There have been no changes in benefit terms since the previous measurement date.

Changes in proportionate share: There were no changes between the measurement date of the collective Net Pension Liability and the employer’s reporting date that are expected to have a significant effect on the employer’s proportionate share of the collective NPL.

Pension Expense Pension Expense as of 6/30/2014 Employer Proportionate Share $ 2,403 State of Montana Proportionate Share associated with Employer $ 1,794 Total $ 4,197

At June 30, 2015, the employer recognized a Pension Expense of $4,197 for its proportionate share of the TRS’ Pension Expense. The employer also recognized grant revenue of $1,794 for the support provided by the State of Montana for its proportionate share of the Pension Expense that is associated with the employer.

78 CASCADE COUNTY

Notes to the Financial Statements

Year Ended June 30, 2015

Note 9- Retirement Plans - Continued Recognition of Beginning Deferred Outflow – GASB 71 At June 30, 2015, the employer recognized a beginning deferred outflow of resources for the employers FY2014 contributions of $2,978.

At June 30, 2015, the employer reported its proportionate share of TRS’ deferred outflows of resources and deferred inflows of resources related to TRS from the following sources: Deferred Outflows of Deferred Inflows Resources of Resources Differences between expected and actual economic experience $ 424 $ Changes in actuarial assumptions $ 972 $ Difference between projected and actual investments earnings $ $ 6,645 Difference between actual and expected contributions $ $ 863 Changes in proportion N/A N/A #Contributions paid to TRS subsequent to the measurement date - FY 2015 Contributions [to be entered by the entity] $ 3,365 $ Total $ 4,761 $ 7,508

Amounts reported as deferred outflows of resources related to pensions resulting from the employer’s contributions subsequent to the measurement date will be recognized as a reduction of the Net Pension Liability in the year ended June 30,2016. Other amounts reported as deferred outflows and inflows of resources related to pensions will be recognized in Pension Expense as follows: Deferred Deferred Inflows Outflows of of Resources Amount recognized in Pension Expense as an Year ended June 30: Resources increase or (decrease) to Pension Expense 2016 $ 465 $ 1,877 $ (1,412) 2017 $ 465 $ 1,877 $ (1,412) 2018 $ 465 $ 1,877 $ (1,412) 2019 $ $ 1,877 $ (1,877) 2019 $ $ $ Thereafter $ $ $

Plan Description - Sheriffs' Retirement System (SRS) The Sheriffs’ Retirement System (SRS), administered by the Montana Public Employee Retirement Administration (MPERA), is a multiple-employer, cost-sharing defined benefit plan established July 1, 1974, and governed by Title 19, chapters 2 & 7, MCA. This plan provides retirement benefits to all Department of Justice criminal and gambling investigators hired after July 1, 1993, all detention officers hired after July 1, 2005, and to all Montana sheriffs. Benefits are established by state law and can only be amended by the Legislature. The SRS provides retirement, disability and death benefits to plan members and their beneficiaries. Benefits are based on eligibility, years of service and highest average compensation. Member rights are vested after five years of service.

79 CASCADE COUNTY

Notes to the Financial Statements

Year Ended June 30, 2015

Note 9- Retirement Plans - Continued Summary of Benefits Member’s highest average compensation (HAC)  Hired prior to July 1, 2011 - highest average compensation during any consecutive 36 months;  Hired on or after July 1, 2011 – highest average compensation during any consecutive 60 months;  Hired on or after July 1, 2013 – 110% annual cap on compensation considered as a part of a member’s highest average compensation

Eligibility for Benefit: 20 years of membership service, regardless of age.

Early Retirement: Age 50, 5 years of membership service, actuarially reduced.

Vesting: 5 years of membership service.

Monthly Benefit Formula: 2.5% of HAC per year of service.

Guaranteed Annual Benefit Adjustment (GABA) After the member has completed 12 full months of retirement, the member’s benefit increases by the applicable percentage (provided below) each January, inclusive of all other adjustments to the member’s benefit.  3% for members hired prior to July 1, 2007  1.5% for members hired on or after July 1, 2007

Total number of members (employees) covered by benefit terms as of June 30, 2015: 1. Active plan members: 1,336 2. Inactive members entitled to but not yet receiving benefits or a refund:  Vested: 81  Non-vested: 342 3. Inactive members and beneficiaries currently receiving benefits:  Service Retirements: 523  Disability Retirements: 32  Survivor Benefits: 22

Overview of Contributions 1. Rates are specified by state law for periodic employer and employee contributions. The State legislature has the authority to establish and amend contribution rates to the plan. 2. Member contributions to the system: a. Plan members are required to contribute 9.245% of member’s compensation. Contributions are deducted from each member’s salary and remitted by participating employers. 2. Employer contributions to the system: a. The employers are required to contribute 9.825% of members’ compensation. b. Effective July 1, 2013, employer contributions are required to be paid on working retiree compensation. Member contributions are not required for working retirees.

80 CASCADE COUNTY

Notes to the Financial Statements

Year Ended June 30, 2015

Note 9- Retirement Plans - Continued Stand-Alone Statements The SRS financial information is reported in the Public Employees’ Retirement Board’s Comprehensive Annual Financial Report for the fiscal year ended. It is available from the PERB at 100 North Park, PO Box 200131, Helena MT 59620-0131, 406-444-3154.

CAFR information including our stand alone financial statements can be found on our web site at: http://mpera.mt.gov/annualReports.shtml

The latest actuarial valuation and experience study can be found at our website at: http://mpera.mt.gov/actuarialValuations.shtml

Actuarial Assumptions The Total Pension Liability as of June 30, 2014, is based on the results of an actuarial valuation date of June 30, 2014. There were several significant assumptions and other inputs used to measure the Total Pension Liability. The actuarial assumptions used in the June 30, 2014 valuation were based on the results of the last actuarial experience study, dated May 2010 for the six year period July 1, 2003 to June 30, 2009. Among those assumptions were the following:

General Wage Growth* 4.00% *includes inflation at 3.00% Merit increases 0% to 7.3% Investment return 7.75% Postretirement Benefit Increases For members hired prior to July 1, 2007 3.00% For members hired on or after July 1, 2007 1.5%

After the member has completed 12 full months of retirement, the member’s benefit increases by the applicable percentage each January, inclusive of other adjustments to the member’s benefit.

Mortality assumptions among contributing members, terminated vested members, service retired members and beneficiaries based on RP 2000 Combined Employee and Annuitant Mortality Tables projected to 2015 with scale AA.

Mortality assumptions among Disabled Retirees are based on RP 2000 Combined Employee and Annuitant Mortality Tables with no projections. No future mortality improvement is assumed.

Discount Rate The discount rate used to measure the Total Pension Liability was 7.75%. The projection of cash flows used to determine the discount rate assumed that contributions from participating plan members, employers, and non- employer contributing entities will be made based on the Board’s funding policy, which establishes the contractually required rates under Montana Code Annotated. Based on those assumptions, the System’s fiduciary net position was projected to be adequate to make all the projected future benefit payments of current plan members through the year 2122. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the Total Pension Liability. No municipal bond rate was incorporated in the discount rate.

81 CASCADE COUNTY

Notes to the Financial Statements

Year Ended June 30, 2015

Note 9- Retirement Plans - Continued Target Asset Real Rate of Return Asset Class Allocation Arithmetic Basis Cash Equivalents 2.00% -0.25% Domestic Equity 36.00% 4.80% Foreign Equity 18.00% 6.05% Fixed Income 24.00% 1.68% Private Equity 12.00% 8.50% Real Estate 8.00% 4.50%

The long-term expected return on pension plan assets is reviewed as part of the regular experience studies prepared for the System. The most recent analysis, performed for the period covering fiscal years 2003 through 2009, is outlined in a report dated May 2010, which is located on the MPERA website. Several factors are considered in evaluating the long-term rate of return assumption including rates of return adopted by similar public sector systems, and by using a building block method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed by the investment consultant for each major asset class. These ranges were combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and then adding expected inflation. The assumption is intended to be a long term assumption and is not expected to change absent a significant change in the asset allocation, a change in the inflation assumption, or a fundamental change in the market that alters expected returns in future years. Best estimates are presented as the arithmetic real rates of return for each major asset class included in the System’s target asset allocation as of June 30, 2014, is summarized in the above table.

Sensitivity Analysis

1.0% Decrease Current Discount 1.0% Increase (6.75%) Rate (8.75%) SRS' Net Pension Liability $ 87,589,281 $ 41,617,020 $ 3,675,904 Employer's proportion $ 6,252,719 $ 2,970,906 $ 262,411

In accordance with GASB 68 regarding the disclosure of the sensitivity of the Net Pension Liability to changes in the discount rate, the above table presents the Net Pension Liability calculated using the discount rate of 7.75%, as well as what the Net Pension Liability would be if it were calculated using a discount rate that is 1.00% lower (6.75%) or 1.00% higher (8.75%) than the current rate.

Summary of Significant Accounting Policies The Montana Public Employee Retirement Administration (MPERA) prepares its financial statements using the accrual basis of accounting. For the purposes of measuring the Net Pension Liability, deferred inflows of resources and deferred outflows of resources related to pensions, Pension Expense, information about the fiduciary net position and additions to/deductions from fiduciary net position have been determined on the same accrual basis as they are reported by MPERA. For this purpose, member contributions are recognized in the period in which contributions are due. Employer contributions are recognized when due and the employer has made a formal commitment to provide the contributions. Revenues are recognized in the accounting period they are earned and become measurable. Benefit payments and refunds are recognized in the accounting period when due and payable in accordance with the benefit terms. Expenses are recognized in the period incurred.

Investments are reported at fair value. MPERA adheres to all applicable Governmental Accounting Standards Board (GASB) statements.

82 CASCADE COUNTY

Notes to the Financial Statements

Year Ended June 30, 2015

Note 9- Retirement Plans - Continued Net Pension Liability In accordance with GASB Statement 68, Accounting and Financial Reporting for Pensions, employers are required to recognize and report certain amounts associated with their participation in the Sheriffs’ Retirement System (SRS). Statement 68 became effective June 30, 2015 and includes requirements to record and report their proportionate share of the collective Net Pension Liability, Pension Expense, Deferred Inflows and Deferred Outflows of resources associated with pensions.

Net Pension Net Pension Liability as of Liability as of Percent of 6/30/13 6/30/14 Collective NPL

Employer Proportionate Share $ 7,623,252.53 $ 2,970,906.16 0.0713868

At June 30, 2015, the employer recorded a liability of $2,970,906 for its proportionate share of the Net Pension Liability. The Net Pension Liability was measured as of June 30, 2014, and the Total Pension Liability used to calculate the Net Pension Liability was determined by an actuarial valuation as of July 1, 2014. The employer’s proportion of the Net Pension Liability was based on the employer’s contributions received by SRS during the measurement period July 1, 2013, through June 30, 2014, relative to the total employer contributions received from all of SRS’ participating employers.

At June 30, 2014, the employer's proportion was 7.138681%.

Changes in actuarial assumptions and methods: Because the beginning and ending values are based on the same actuarial valuation and there were no significant events, no liability gains or losses due to experience are reported this year. The plan did report a change in assumption because there was an increase in the discount rate resulting in a decrease in the Liability There were no other changes in assumptions or other inputs that affected the measurement of the Total Pension Liability.

Changes in benefit terms: There have been no changes in benefit terms since the previous measurement date.

Changes in proportionate share: There were no changes between the measurement date of the collective Net Pension Liability and the employer’s reporting date that are expected to have a significant effect on the employer’s proportionate share of the collective NPL.

Pension Expense Pension Expense as of 6/30/2014 Employer Proportionate Share $ 165,983

At June 30, 2015, the employer recognized a pension expense of $165,983 for its proportionate share of the SRS' Pension Expense.

Recognition of Beginning Deferred Outflow – GASB 71 At June 30, 2015, the employer recognized a beginning deferred outflow of resources for the employers FY 2014 contributions of $477,529.

83 CASCADE COUNTY

Notes to the Financial Statements

Year Ended June 30, 2015

Note 9- Retirement Plans - Continued

Deferred Inflows and Outflows At June 30, 2015, the employer recognized a beginning deferred outflow of resources for the employers FY2014 contributions of $2,978.

At June 30, 2015, the employer reported its proportionate share of SRS’ deferred outflows of resources and deferred inflows of resources related to SRS from the following sources: Deferred Outflows of Deferred Inflows Resources of Resources Changes in assumptions $ $ 3,031,427 Difference between projected and actual earnings on pension plan investments $ $ 1,309,374 # Contributions paid to TRS subsequent to the measurement date - FY 2015 Contributions $ 478,783 $ Total $ 478,783 $ 4,340,801

# Amounts reported as deferred outflows of resources related to pensions resulting from the employer’s contributions subsequent to the measurement date will be recognized as a reduction of the Net Pension Liability in the year ended June 30, 2016. Other amounts reported as deferred outflows and inflows of resources related to pensions will be recognized in Pension Expense as follows:

Deferred Deferred Inflows Outflows of of Resources Amount recognized in Pension Expense as an Year ended June 30: Resources increase or (decrease) to Pension Expense 2016 $ $ 832,581 $ (832,581) 2017 $ $ 832,581 $ (832,581) 2018 $ $ 832,581 $ (832,581) 2019 $ $ 505,238 $ (505,238) 2019 $ $ 505,238 $ (505,238) Thereafter $ $ $

Summary of Pension Amounts Total for Employer - Employer's Proportion of TRS, PERS, and SRS Pension Amounts Combined

Deferred Outflows of Deferred Inflow of Resources Resources Net Pension Liability PERS $ 1,076,487 $ 3,654,146 $ 14,142,334 TRS 4,761 7,508 42,903 SRS 478,783 4,340,801 2,970,906 Total $ 1,560,031 $ 8,002,455 $ 17,156,143

84 CASCADE COUNTY

Notes to the Financial Statements

Year Ended June 30, 2015

Note 10 - Post Employment Benefits Other Than Pensions Plan Description: Pursuant to the provision of MCA 2-18-704, former employees who retire from the County, and eligible dependents, may continue to participate in the County's health and hospitalization plan for medical and prescription coverage. The County subsidizes the premium rates paid by the retirees by allowing them to participate in the plan at the blended group (implicitly subsidized) premium rates for both active and retired employees. These rates provide an implicit subsidy for retirees because, on an actuarial basis, their current and future claims are expected to result in higher costs to the plan on average than those of active employees. The Plan does not issue separate stand-alone financial reports.

Actuarial methods and assumptions: Following are the actuarial methods and assumptions for the most recent valuation:

(1) Actuarial valuations involve estimates of the value of reported amounts and assumptions about the probability of events far into the future, and that actuarially determined amounts are subject to continual revision as actual results are compared to past expectations and new estimates are made about the future.

(2) Calculations are based on the benefits provided under the terms of the substantive plan in effect at the time of each valuation and on the pattern of sharing of costs between the employer and plan members to that point. The projection of benefits for financial reporting purposes does not explicitly incorporate the potential effects of legal or contractual funding limitations on the pattern of cost sharing between the employer and plan members in the future.

(3) Actuarial calculations reflect a long-term perspective. Consistent with that perspective, actuarial methods and assumptions used include techniques that are designed to reduce short-term volatility in actuarial accrued liabilities and the actuarial value of assets.

4) The actuarial methods and significant assumption are a) Entry Age Normal Cost method. b) Actuarial value of assets is fair value (none at 6/30/15). c) Discount rate is 4.00% d) Salary scale is 4.00% e) Actual healthcare premiums were used for 2014 and 2015. A rate of 7.5% was used for fiscal year ended 6/30/15 grading to 5.0% for fiscal year ending 6/30/21 and beyond. f) The amortization method used is the level dollar method using a 26 year closed period.

Funding Policy: The County has not advanced-funded or established a funding methodology for the annual Other Post Employment Benefit (OPEB) costs or the net OPEB obligation. The plan is financed on a pay-as -you-go basis.

Annual OPEB Cost and Net OPEB Obligations: The following table shows the County's annual OPEB cost for the year, the amount actually contributed to the plan, and changes in the County's net OPEB Obligation:

85 CASCADE COUNTY

Notes to the Financial Statements

Year Ended June 30, 2015

Note 10 - Post Employment Benefits Other Than Pensions - Continued Description Amount

Normal Cost (service cost for one year) $ 77,604 Amortization of Unfunded Actuarial Accrued Liability 28,353 105,957

Annual Required Contribution 105,957 Interest on Net OPEB Obligation 31,214 Adjustment to Annual Required Contribution (49,416)

Annual OPEB Cost (Expense) 87,755

Contribution Toward the OPEB Cost (18,924)

Increase in Net OPEB Obligation 68,831 Net OPEB Obligation, Beginning of Year 789,803

Net OPEB Obligation, End of Year $ 858,634

The District's annual OPEB cost, the percentage of annual OPEB cost contributed to the plan, and the net OPEB obligation for the year ended June 30, 2015 and the preceding two years is:

Percentage Annual of Annual OPEB Fiscal Year Ended OPEB Cost Contribution OPEB Cost Obligation 6/30/2015 $ 87,755 $ (18,924) 21.56 % $ 858,634 6/30/2014 $ 321,486 $ (90,284) 28.08 % $ 789,803 6/30/2013 $ 303,128 $ (81,087) 26.75 % $ 558,601

Funded Status and Funding Progress: The funded status of the plan as of June 30, 2015 was as follows:

Actuarial UAAL as a Actuarial Accrued Unfunded Percentage Actuarial Valuation Value of Liability AAL (UAAL) Funded Covered of Payroll Date Assets (a) (AAL) (b) (b-a) Ratio (a/b) Payroll (c) ((b-a)/c) June 30, 2015 $ 0 $ 529,597 $ 529,597 0.00 % $ 17,504,322 3.03%

Actuarial valuations of an ongoing plan involve estimates of the value of reported amounts and assumptions about the probability of occurrence of events far into the future. Examples include assumptions about future employment and termination, mortality, and the healthcare cost trends. Amounts determined regarding the funded status of the plan and the annual required contributions of the employer are subject to continual revision as actual results are compared with past expectations and new estimates are made about the future.

86 CASCADE COUNTY

Notes to the Financial Statements

Year Ended June 30, 2015

Note 11 - Risk Management The County faces a considerable number of risks of loss, including: a) damage to and destruction and loss of property and contents; b) professional liability; c) environmental damage; d) workers' compensation (i.e., employee injuries); e) prisoner medical costs; f) medical insurance costs of employees; g) tort actions; and, h) errors and omissions. A variety of methods is used to provide insurance for these risks. Commercial policies (except vehicle fleet coverage) transfers all risk of loss, except for the deductible amounts, are purchased for property and content damage, employee torts, and professional liabilities. Coverage limits and deductibles on the commercial policies are periodically reviewed so that the County is adequately insured. Settled claims resulting from these risks have not exceeded the commercial insurance coverage in any of the past three years. The insurance premiums for comprehensive coverage are accounted for in the comprehensive insurance special revenue fund. Fleet coverage premium is allocated to each specific fund based on usage. The County Workman’s Compensation insurance is through Montana State Fund. Workers’ compensation premiums are allocated to each specific fund based upon personnel. The majority of the County’s coverage was switched to the Montana Association of Counties (MACo) insurance program on July 1, 1995. The County still maintains its boiler coverage, and some professional liability policies, outside of this program, on commercial policies. The program provides the following coverages: property, general liability, auto liability and physical damage, public officials’ errors and omissions, law enforcement liability, and crime. The County maintains sufficient coverage to meet the $1,500,000 liability exposure imposed by State Statute. The County is uninsured as to prisoner medical costs even though state law makes it liable for all medical costs incurred by prisoners while in the County's custody. In the fiscal period ending June 30, 2015, the County incurred $109,276 in prisoner medical costs. The County also contracts with the Spectrum Medical Inc. to provide health care and mental health services to both County inmates and State inmates. In the fiscal year ended June 30, 2015, the County expended $721,460 for these services. The County receives a reimbursement for non-county inmates that the County houses. This is not a direct dollar reimbursement, but is built into the per diem rate paid by the State and other renters of the facility. The County has no coverage for potential losses from environmental damages. The County has property located within a medium priority State Superfund site. The County is eligible for State aid, which should be adequate to fund any clean-up. Before 2015 the County had provided medical insurance coverage for its employees via a self-insured plan (the Plan) that was administered by Blue Cross/Blue Shield of Montana (BC/BS). The Plan provided medical benefits and was operated as an Internal Service fund.

87 CASCADE COUNTY

Notes to the Financial Statements

Year Ended June 30, 2015

Note 11 - Risk Management - Continued Claims activity for the plan is itemized below. Claims liability Claims liability Fiscal year beginning of year Claims incurred Claims paid end of year 2015 $ 233,837 $ 0 $ 233,837 $ 0 2014 $ 692,343 $ 3,653,373 $ 4,111,879 $ 233,837 Beginning in 2015, the County has a fully insured health insurance program for the County’s employees in which the County pays a monthly premium for this coverage and has no additional liability related to health insurance. This new program has not significantly reduced health insurance coverages from the previous year

88 CASCADE COUNTY

Notes to the Financial Statements

Year Ended June 30, 2015

Note 12 - Prior Period Adjustments Change in accounting principle As of July 1, 2014, the County adopted GASB Statement No. 68, Accounting and Financial Reporting for Pensions and GASB No. 71, Pension Transition for Contributions Made Subsequent to the Measurement Date. The implementation of these standards requires governments to calculate and report the cost and obligations associated with pensions in their financial statements, including additional note disclosures and required supplementary information. Beginning net position was restated to retroactively report the beginning net pension liability and deferred outflows of resources related to contributions made after the measurement date as noted below. Net position was restated for increases in deferred outflows by increases of $35,714, $153,129, and $1,375,725 in the internal service funds, enterprise funds and governmental activities, respectively. Net position was restated for increases in the net pension liability by decreases of $611,247, $2,620,911, and $22,639,696 in the internal service funds, enterprise funds and governmental activities, respectively. Errors The County's financial statements as of June 30, 2014, contained the following errors in general capital assets: (1) understatement of land not previously capitalized in the amount of $1,633,426, (2) understatement of equipment not previously capitalized in the amount of $771,734 and (3) understatement of deprecation not previously recognized in the amount of $438,098. The governmental activities net position has been restated by a net increase of these errors in the amount of $1,967,062. The County's ExpoPark fund contained an error as of June 30, 2014. Donated land in the amount of $465,209 had not previously been recognized in the financial statements. The ExpoPark fund and business type activities net position have been restated by an increase of this amount. Governmental activities Net position at June 30, 2014, as previously reported $ 48,117,897 Adjustments: GASB 68 Implementation (21,839,504) Capital asset error 1,967,062 Net position at July 01, 2014, as restated $ 28,245,455

Business-type activities Net position at June 30, 2014, as previously reported $ 4,608,957 Adjustments: GASB 68 Implementation (2,467,782) Donated land error 465,209 Net position at July 01, 2014, as restated $ 2,606,384

89 CASCADE COUNTY Great Falls, Montana

Schedule of Proportionate Share of the Net Pension Liability and Schedule of Contributions to the Montana Retirement System

Year Ended June 30, 2015

Schedule of Proportionate Share of the Net Pension Liability: PERS SRS TRS Employer's proportion of the net position liability $ 14,142,334 $ 2,970,906 $ 42,903 Employer's proportionate share of the net pension liability associated with the Employer (as a percentage) 1.13501 % 7.13868 % 0.00280 % State of MT proportionate share of the net pension liability associated with the Employer $ 172,699 $ 0 $ 32,041 Total $ 14,315,033 $ 2,970,906 $ 74,944

Employer's covered-employee payroll $ 12,848,281 $ 4,616,773 $ 39,268 Employer's proportionate share of the net pension liability as of its covered-employee payroll (as a percentage) 110.0720 % 64.3503 % 109.2569 % Plan fiduciary net position the total pension liability (as a percentage) 79.90 % 87.20 % 70.36 %

Schedule of Contributions: PERS SRS TRS Contractually required contributions $ 1,076,887 $ 478,782 $ 3,365 Contributions in relation to the contractually required contributions $ 1,076,487 $ 478,782 $ 3,365 Employer's covered-employee payroll $ 13,413,583 $ 4,733,392 $ 39,268 Contributions of covered-employee payroll (as a percentage) 8.02540 % 10.11500 % 8.56932 %

90 CASCADE COUNTY Great Falls, Montana

Schedule of Proportionate Share of the Net Pension Liability and Schedule of Contributions to the Montana Retirement System

Year Ended June 30, 2015

This Note is only for TRS as there were no changes to the assumption for PERS or SRS.

Changes of assumptions: The following changes in assumptions or other inputs that affected the measurement of the total pension liability have been made since the prior measurement date:  Assumed rate of inflation was reduced from 3.50% to 3.25%  Payroll Growth Assumption was reduced from 4.50% to 4.00%  Assumed real wage growth was reduced from 1.00% to 0.75%  Investment return assumption was changed from net of investment and administrative expensed to net of investment expenses only.  Mortality among contributing members, service retired members, and beneficiaries was updated to the following:  For Males: RP 2000 Healthy Annuitant Mortality Table for ages 50 and above and the RP 2000 Combined Healthy Annuitant Mortality Table for ages below 50, set back four years, with mortality improvements projected by Scale BB to 2018.  For Females: RP 2000 Healthy Annuitant Mortality Table for ages 50 and above and the RP 2000 Combined Healthy Annuitant Mortality Table for ages below 50, set back two years, with mortality improvements projected by Scale BB to 2018.  Mortality among disabled members was updated to the following:  For Males: RP 2000 Disabled Mortality Table for Males, set forward one year, with mortality improvements projected by Scale BB to 2018.  For Females: RP 2000 Disabled Mortality Table for Females, set forward five years, with mortality improvements projected by Scale BB to 2018. Method and assumptions used in calculations of actuarially determined contributions: The actuarially determined contribution rates are determined on an annual basis for the fiscal year beginning July 1, 2014, determined as of June 30, 2014.

The following actuarial methods and assumptions were used to determine actuarial contribution rates reported in that schedule:

Actuarial cost method Entry age Amortization method Level percentage of pay, open Remaining amortization period 28 years Asset valuation method 4-year smoothed market Inflation 3.25 percent Salary increase 4.00 to 8.51 percent, including inflation for Non-University Members and 5.00% for University Members Investment rate of return 7.75 percent, net of pension plan investment expense, and including inflation

91 CASCADE COUNTY

Other Post Employment Benefits Schedule of Funding Progress

For the Year Ended June 30, 2015

Actuarial Accrued UAAL as a Actuarial Liability Unfunded Percentage Actuarial Valuation Value of (AAL) Entry AAL (UAAL) Funded Covered of Payroll Date Assets (a) Age (b) (b-a) Ratio (a/b) Payroll (c) ((b-a)/c) 6/30/2015 $ 0 $ 529,597 $ 529,597 0.00 % $17,504,322 3.03 % 6/30/2013 $ 0 $ 1,371,441 $ 1,371,441 0.00 % $13,042,160 10.52 % 7/1/2011 $ 0 $ 2,503,737 $ 2,503,737 0.00 % $15,905,309 15.74 %

92 CASCADE COUNTY

Budgetary Comparison Schedule

Year Ended June 30, 2015

General Fund Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Intergovernmental $ 1,774,626 $ 2,255,791 $ 2,226,202 $ (29,589) Charges for services 481,800 481,800 577,903 96,103 Licenses and permits 13,280 13,280 3,500 (9,780) Tax revenue 6,057,650 6,057,650 6,286,000 228,350 Fines and forfeitures 338,000 338,000 358,179 20,179 Investment & royalty earnings 5,000 5,000 11,234 6,234 Miscellaneous 587,015 587,015 80,290 (506,725) Total revenues 9,257,371 9,738,536 9,543,308 (195,228) Expenditures General Government 8,063,927 8,483,962 8,045,336 438,626 Debt Service Principal 282,053 282,053 243,343 38,710 Interest 10,504 10,504 10,503 1 Capital Outlay 67,737 79,859 68,140 11,719 Total expenditures 8,424,221 8,856,378 8,367,322 489,056 Revenues over (under) expenditures 833,150 882,158 1,175,986 293,828 Transfers in (out) (643,048) (1,371,936) (1,275,896) 96,040 Gain (Loss) on Disposal of Asset 16 16 Net change in fund balance 190,102 (489,778) (99,894) 389,884 Fund balances, beginning of year 3,726,533 3,726,533 3,726,533 0 Fund balances, end of year $ 3,916,635 $ 3,236,755 $ 3,626,639 $ 389,884

93 CASCADE COUNTY

Budgetary Comparison Schedule

Year Ended June 30, 2015

Capital Building Reserve Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Charges for services $ 10,000 $ 10,000 Investment & royalty earnings 271 271 Miscellaneous $ 30,000 $ 30,000 19,654 (10,346) Total revenues 30,000 30,000 29,925 (75) Expenditures Economic Development 30,000 30,000 8,451 21,549 Capital Outlay 260,000 653,654 492,627 161,027 Total expenditures 290,000 683,654 501,078 182,576 Revenues over (under) expenditures (260,000) (653,654) (471,153) 182,501 Transfers in (out) 390,000 390,000 0 Gain/Loss on Disposal of Asset 2,000,000 (2,000,000) Net change in fund balance (260,000) (263,654) 1,918,847 (1,817,499) Fund balances, beginning of year 143,225 143,225 143,225 0 Fund balances, end of year $ (116,775) $ (120,429) $ 2,062,072 $ 2,182,501

94 CASCADE COUNTY

Budgetary Comparison Schedule

Year Ended June 30, 2015

Public Safety Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Charges for services $ 6,881,828 $ 6,881,828 $ 7,413,859 $ 532,031 Licenses and permits 27,278 27,278 39,200 11,922 Tax revenue 5,643,569 5,643,569 5,762,285 118,716 Investment & royalty earnings 1,533 1,533 Miscellaneous 21,000 21,000 34,697 13,697 Total revenues 12,573,675 12,573,675 13,251,574 677,899 Expenditures Public Safety 12,025,300 12,029,527 11,570,428 459,099 Total expenditures 12,025,300 12,029,527 11,570,428 459,099 Revenues over (under) expenditures 548,375 544,148 1,681,146 1,136,998 Transfers in (out) 58,011 58,011 95,011 37,000 Gain/Loss on Disposal of Asset 11 (11) Net change in fund balance 606,386 602,159 1,776,168 1,173,987 Fund balances, beginning of year 804,835 804,835 804,835 0 Fund balances, end of year $ 1,411,221 $ 1,406,994 $ 2,581,003 $ 1,174,009

95 CASCADE COUNTY

Combining Balance Sheets -- Nonmajor Governmental Funds

June 30, 2015

Total Non- Major Special Debt Service Capital Project Governmental Revenue Funds Funds Funds Funds Assets Current assets Cash and investments $ 4,278,115 $ 760,264 $ 778,899 $ 5,817,278 Accounts receivable 884,084 8,566 892,650 Loans receivable 183,093 183,093 Taxes/assessments receivable 625,100 87,780 7,228 720,108 Inventory 9,378 9,378

Total assets $ 5,979,770 $ 848,044 $ 794,693 $ 7,622,507

Liabilities, deferred inflows, and fund balance Liabilities Accounts payable $ 528,091 $ $ $ 528,091 Accrued payroll 230,217 230,217 Due to other funds 443,312 443,312 Total liabilities 1,201,620 0 0 1,201,620

Deferred inflows Deferred tax revenue 632,527 89,125 7,369 729,021 Total deferred inflows 632,527 89,125 7,369 729,021

Fund balance Nonspendable 9,378 9,378 Restricted 1,264,345 411,973 1,676,318 Committed 261,381 185,887 447,268 Assigned 2,826,027 161,059 787,324 3,774,410 Unassigned (215,508) (215,508) Total fund balances 4,145,623 758,919 787,324 5,691,866

Total liabilities, deferred inflows, and fund balance $ 5,979,770 $ 848,044 $ 794,693 $ 7,622,507

96 CASCADE COUNTY

Combining Statement of Revenues, Expenditures, and Changes in Fund Balance -- Nonmajor Governmental Funds

Year Ended June 30, 2015

Total Non- Major Special Debt Service Capital Project Governmental Revenue Funds Funds Funds Funds Revenues Intergovernmental sources $ 4,017,954 $ $ 80,957 $ 4,098,911 Charges for goods and services 2,660,521 2,660,521 Third party billing 181,973 181,973 Tax revenue 9,731,226 778,674 272 10,510,172 Investment income 3,403 954 409 4,766 Inkind revenue 77,523 77,523 Other revenue 492,293 41,172 318,676 852,141 Total revenues 17,164,893 820,800 400,314 18,386,007

Expenditures Current Public works 2,447,257 141 2,447,398 General government 2,996,308 (3,961) 17,717 3,010,064 Public safety 1,944,822 1,944,822 Health services 5,116,881 5,116,881 Economic development 1 1 Culture and recreation 494,632 494,632 Environmental management 12,107 12,107 Debt service Principal 714,531 714,531 Interest 28,833 28,833 Capital outlay 2,047,461 1,572,665 3,620,126 Total expenditures 15,059,468 739,403 1,590,524 17,389,395 Revenues over (under) expenditures 2,105,425 81,397 (1,190,210) 996,612

Other financing sources (uses) Transfers in 3,067,881 1,209,410 4,277,291 Transfers out (4,379,927) (60,000) (4,439,927) Sale of capital assets 66,832 66,832 Total other financing sources (uses) (1,312,046) 0 1,216,242 (95,804)

Net change in fund balances 793,379 81,397 26,032 900,808

Fund balances, beginning of year 3,352,244 677,522 761,292 4,791,058 Fund balances, as restated 3,352,244 677,522 761,292 4,791,058

Fund balances, end of year $ 4,145,623 $ 758,919 $ 787,324 $ 5,691,866

97 NONMAJOR SPECIAL REVENUE FUNDS

Special revenue funds account for resources and expenditures which are designated by law or contractual agreement for specified functions or activities and are legally required to be accounted for in separate funds. Such resources are derived from specific taxes, federal grants and entitlements.

Road Materials - A rural levy that purchases road materials for road improvements. Bridge - Responsible for constructing, maintaining, and repairing County owned public bridges. Weed Control - Established to finance the Noxious Weed Control Board operations. Predatory Animal Control - Established to pay for the cost of predator control on livestock. State Fair - Established to secure, equip, maintain, and operate a county fair. District Court - Established to pay the Clerk of Court and some District Court costs. Comprehensive Insurance - Established to pay the County's comprehensive and liability insurance. Mosquito Control - Established to finance the Mosquito Control Board operations. Parks - Established to maintain, operate, and equip parks. Library - Established to maintain and operate libraries. Emergency Medical Services - Established to provide rural emergency medical services. Four Seasons Arena - Established to maintain and operate the Four Seasons Arena. Planning Dept - Established to finance the operations of the Planning Board. Health Department - Established to operate the City-County Health Department. Mental Health - Established to finance the operations of the Mental Health Board. Senior Citizens - Established to provide certain sources of Area VIII Agency on Aging. County Extension - Levy to provide support for the needs of the Cascade County Extension Agents. Senior Transportation Ag - Established to provide transportation for senior and disabled citizens. Rural Fire - Established to protect range, farm, and forest resources. Medical Services - Established to provide adult detention infirmary services. Museums - Established to maintain and operate museums. Workmen's Comp - A fund used for making the payments for workman's compensation. Permissive Levy - Established to provide for medical insurance cost increase for County employees. WINDY -To account for contributions for renewable energy sources. Drug Forfeitures - Established to account for all drug seizure assets. Federal Equitable Share - To account for County share of drug forfeiture revenues. CDBG (Community Development Block Grant) - Revolving - Established for community development loans. Records Preservation - Established to preserve County records. Sheriff Co Work Program - Established to monitor the costs and contributions to the work program of jail inmates. #6 Light Maint. District - Established to collect assessment fees and pay utility costs for the light district. #13 Light Maint District - Established to collect assessment fees and pay utility costs for the light district. #17 Light Maint District - Established to collect assessment fees and pay utility costs for the light district. #21 Light Maint District - Established to collect assessment fees and pay utility costs for the light district. #23 Light Maint District - Established to collect assessment fees and pay utility costs for the light district. Gibson Flats 0 & M - Established to collect assessment fees for the payment of operation and maintenance costs for the drainage district. Park Garden 0 & M - Established to account for assessments used to repair Park Garden Paving RID. Gannon Flood Road 0 & M - Established to account for assessments used to repair Gannon/Flood Road RID. Whitetail Lane 0 & M - Established to account for assessments used to repair Whitetail Lane RID.

98 NONMAJOR SPECIAL REVENUE FUNDS - CONTINUED

Alcohol Rehabilitation - Established to account for State funds disbursed to Gateway Recovery Center by the County. Alcohol Traffic Safety - Established to account for State DUI reinstatement fees that are disbursed to the DUI Task Force by the County. Gasoline Tax - Established to account for State funds recouped from the gasoline tax. Motor Vehicle Disposal - Established to pay for junk vehicle removal. Road Dept Clean-up - Established to account for an environmental clean-up at the old Road Department site. Weed Trust Fund - Established to account for state funds granted to the County for weed control services. Sun River Valley Ditch - A grant to assist in controlling noxious weeds in the Sun River Valley Ditch project. Health Dept. State Grants - A grant to increase the outreach to eligible children in the HMK program. County Land Information - Established to account for the County portion of a GIS fee mandated by the State. Community Decay - Established to enforce County Community decay ordinance. Tobacco - Established to account for federal grants awarded to fund tobacco prevention services. DNRC Grants - Established to account for a grant researching the Madison Aquifer. Juv Det Center - Established to track the revenues and expenses of the Juvenile Detention Center. Medical Alert - Aging Ser - Established to account for funds to purchase personal medical alert devices for senior citizens. Forest Service Title III -To account for funds received from the Forest Service. County Attorney Grants - Established to account for grants received by the County Attorney. Crime Control - Juvenile - Established to account for state general fund dollars that help operate the Juvenile Detention Center. Victim Witness Program - Established to account for state general fund dollars that help provide victim witness protection. Commodity Food Dist - To account for granted commodities received and distributed. Rocky Mountain HIDTA - A grant to prevent drug trafficking. Homeland Security Grant - Established for a federal grant purposed for homeland security. CDBG (Community Development Block Grant) Sponsored Grants - A grant fund established to account for sponsored CDBG grants. OEA Grant - A federal grant to help develop an economic plan if the Air Force base is closed. Sponsored CTEP Grants - A fund to account for Community Transportation Enhancement Program (CTEP) that the County sponsors. Fetal Alcohol Spectrum-Utilized to account for a grant on fetal alcohol. Community Grants - To account for grants that the county is a partner with other community organizations. Subdivision Review - A grant to provide site evaluations and related services to subdivisions. Nutrition and Physical - A grant to help reduce obesity Public Health Emergency Prepared - A grant to help combat and prevent bioterrorism. Cancer - Established to account for the federal grant that was awarded to fund cancer services. Air Pollution - Established to fund air pollution monitoring. Institutional Controls - A grant to provide funding for response actions at the Carpenter Snow Creek NPL site located in Cascade County. W.I.C. - Established to account for a grant to provide services for Women, Infant, and Children nutrition. Maternal & Child Health - Established to account for the federal grant that was awarded to fund Maternal Child Health services. Youth Suicide Prevention - A grant to prevent youth and young adult (ages 10-24) incidents of suicide. HIV Consortia - Established to account for the federal grant that was awarded to fund HIV consortia.

99 NONMAJOR SPECIAL REVENUE FUNDS - CONTINUED

Fetal Alcohol Syndrome - Accounts for a grant to fund education to high risk mothers-to-be who have a history of alcohol abuse. Immunization Proj. 0-2yrs- Established to account for a federal grant awarded for immunization projects. Tuberculosis Prevention - Established to account for federal grants awarded to fund tuberculosis prevention services. AIDS/HIV Testing - Established to account for federal grants awarded to fund AIDS/HIV prevention services. Direct Services -Aging - A grant that provides home attendant, caregiver and ombudsman services to seniors. Contracted Services - Aging - provides funding to senior centers for services. Ryan White - Established to account for early intervention services for HIV positive clients. Congregate Meals - Aging - Established to account for federal grants awarded to fund senior nutrition services. ADRC - 10-22A-ADRC8 -- Established to account for Montana's Aging and Disability Resource Center Grant. R.S.V.P- Aging - Established to account for a grant that funds the Retired Senior Volunteer Program. Administrative - Aging - A federal grant for the administrative costs of Area VIII Aging services. Foster Grandparents - Age - Established to account for federal grants awarded to fund the Foster Grandparents Program. Community Health Clinic - Established to account for the federal grant to operate the Community Health Care Center, a clinic.

100 CASCADE COUNTY

Combining Balance Sheets -- Nonmajor Special Revenue Funds

June 30, 2015

2111 - Road 2140 - Weed 2110 - Road Materials 2130 - Bridge Control

Assets Cash and investments $ 459,140 $ 18,900 $ 93,631 $ 365,201 Loans receivable Accounts receivable 25 14,762 Taxes receivable 130,532 13,609 104,843 19,664 Inventory 9,378

Total assets $ 599,075 $ 32,509 $ 198,474 $ 399,627

Liabilities, fund balances, and deferred inflows Liabilities Accounts payable 33,754 3,817 Accrued payroll 51,423 13,011 Due to other funds Total liabilities 85,177 - - 16,828

Deferred inflows Deferred tax revenue 131,674 13,717 106,188 19,888 Total deferred inflows 131,674 13,717 106,188 19,888

Fund balances Nonspendable 9,378 Restricted Committed 40,577 Assigned 372,846 18,792 92,286 322,334 Unassigned Total fund balances 382,224 18,792 92,286 362,911

Total liabilities, fund balances, and deferred inflows $ 599,075 $ 32,509 $ 198,474 $ 399,627

101 2150 - 2190 - 2200 - Predatory 2160 - State 2180 - District Comprehensive Mosquito Animal Control Fair Court Insurance Control 2210 - Parks

$ 1,609 $ 128,012 $ 6,208 $ 439,861 $ 319,795 $ 6,663

812 59,162 47,878 27,475 22,077

$ 2,421 $ 187,174 $ 54,086 $ 467,336 $ 341,872 $ 6,663

831 9,711 2,790 14,206 9,986 58,449 - - 73,486 9,711 12,776 -

829 59,950 48,613 27,834 22,385 829 59,950 48,613 27,834 22,385

1,592 41,603 36,165 972 127,224 388,188 270,546 5,691 (68,013) 1,592 127,224 (68,013) 429,791 306,711 6,663

$ 2,421 $ 187,174 $ 54,086 $ 467,336 $ 341,872 $ 6,663

102 CASCADE COUNTY

Combining Balance Sheets -- Nonmajor Special Revenue Funds

June 30, 2015

2230 - Emergency Medical 2250 - 2270 - Health 2220 - Library Service Planning Dept Department

Assets Cash and investments $ 136,643 $ 54,543 $ 71,335 $ 4,936 Loans receivable Accounts receivable 354 252,274 Taxes receivable 22,486 5,419 20,150 32,184 Inventory

Total assets $ 159,129 $ 60,316 $ 91,485 $ 289,394

Liabilities, fund balances, and deferred inflows Liabilities Accounts payable 88,521 1,264 2,403 11,382 Accrued payroll 1,291 1,260 5,123 60,545 Due to other funds 112,959 Total liabilities 89,812 2,524 7,526 184,886

Deferred inflows Deferred tax revenue 22,710 5,494 20,344 32,489 Total deferred inflows 22,710 5,494 20,344 32,489

Fund balances Nonspendable Restricted Committed 9,104 10,480 15,100 Assigned 37,503 41,818 48,515 72,019 Unassigned Total fund balances 46,607 52,298 63,615 72,019

Total liabilities, fund balances, and deferred inflows $ 159,129 $ 60,316 $ 91,485 $ 289,394

103 2372 - 2373 - 2280 - Senior 2271 - Mental 2290 - County 2320 - Senior 2360 - Workmens Permissive Citizens Health Extension Transportation Museums Comp Levy

$ 110,419 $ 24,959 $ 40,862 $ 2,017 $ 187,697 $ 57,575 $ 39,557

15,653 5,775 13,891 8,868 16,437 57,299

$ 126,072 $ 30,734 $ 54,753 $ 10,885 $ 204,134 $ 57,575 $ 96,856

437 1,850 129,438 134,541 735 3,655

- - 1,172 5,505 129,438 134,541 -

15,864 5,853 14,079 8,989 16,659 58,066 15,864 5,853 14,079 8,989 16,659 58,066

22,570 8,647 884 19,300 87,638 16,234 38,618 38,737 38,790 (3,609) (76,966) 110,208 24,881 39,502 (3,609) 58,037 (76,966) 38,790

$ 126,072 $ 30,734 $ 54,753 $ 10,885 $ 204,134 $ 57,575 $ 96,856

104 CASCADE COUNTY

Combining Balance Sheets -- Nonmajor Special Revenue Funds

June 30, 2015

2391 - Federal 2390 - Drug Equitable 2392 - C.D.B.G. 2389 - WINDY Forfeitures Share - Revolving

Assets Cash and investments $ 2,293 $ 64,297 $ 4,978 $ 22,024 Loans receivable 183,093 Accounts receivable 4,963 Taxes receivable Inventory

Total assets $ 2,293 $ 69,260 $ 4,978 $ 205,117

Liabilities, fund balances, and deferred inflows Liabilities Accounts payable Accrued payroll Due to other funds Total liabilities - - - -

Deferred inflows Deferred tax revenue Total deferred inflows

Fund balances Nonspendable Restricted 10,135 1,979 205,117 Committed 542 2,350 1,917 Assigned 1,751 56,775 1,082 Unassigned Total fund balances 2,293 69,260 4,978 205,117

Total liabilities, fund balances, and deferred inflows $ 2,293 $ 69,260 $ 4,978 $ 205,117

105 2395 - Sheriff 2398 - Public 2413 - #13 2417 - #17 2421 - #21 2393 - Records Co Work Safety/24/7 2406 - #6 Light Light Maint Light Maint Light Maint Preservation Program. Program Maint. District District District District

$ 24,541 $ 1,458 $ 34,761 $ 248 $ 145 $ 2,088 $ 207

3,641 309 37 71

$ 28,182 $ 1,458 $ 35,070 $ 285 $ 145 $ 2,159 $ 207

1,701 817 2,097

3,798 - 817 - - - -

38 73 38 73

247 145 2,086 207 24,384 1,458 34,253

24,384 1,458 34,253 247 145 2,086 207

$ 28,182 $ 1,458 $ 35,070 $ 285 $ 145 $ 2,159 $ 207

106 CASCADE COUNTY

Combining Balance Sheets -- Nonmajor Special Revenue Funds

June 30, 2015

2423 - #23 2527 - Light Maint 2525 - Gibson 2526 - Park Gannon/Flood District Flats - O & M Garden O & M Road O&M

Assets Cash and investments $ 8,289 $ 47,322 $ 18,469 $ 17,759 Loans receivable Accounts receivable Taxes receivable 479 19 86 Inventory

Total assets $ 8,768 $ 47,341 $ 18,555 $ 17,759

Liabilities, fund balances, and deferred inflows Liabilities Accounts payable 2,074 Accrued payroll Due to other funds Total liabilities 2,074 - - -

Deferred inflows Deferred tax revenue 488 19 87 Total deferred inflows 488 19 87

Fund balances Nonspendable Restricted 6,206 47,322 18,468 17,759 Committed Assigned Unassigned Total fund balances 6,206 47,322 18,468 17,759

Total liabilities, fund balances, and deferred inflows $ 8,768 $ 47,341 $ 18,555 $ 17,759

107 2528 - 2830 - Motor 2940 - CDBG Whitetail Lane 2800 - Alcohol 2810 - Alcohol 2820 - Vehicle 2835 - Road Sponsored O&M Rehabilitation Traffic Safety Gasoline Tax Disposal Dept Clean-Up Grants

$ 7,940 $ $ 18,069 $ 17,114 $ 37,800 $ 103,778 $

123

$ 8,063 $ - $ 18,069 $ 17,114 $ 37,800 $ 103,778 $ -

1,480 625 882

- - 1,480 - 1,507 - -

125 125

7,938 22,716 6,225 10,364 17,114 13,577 103,778

7,938 - 16,589 17,114 36,293 103,778 -

$ 8,063 $ - $ 18,069 $ 17,114 $ 37,800 $ 103,778 $ -

108 CASCADE COUNTY

Combining Balance Sheets -- Nonmajor Special Revenue Funds

June 30, 2015

2842 - Sun 2855 - Health 2859 - County 2841 - Weed River Valley Dept. State Land Trust Fund Ditch Grants Information

Assets Cash and investments $ 26,061 $ 692 $ $ Loans receivable Accounts receivable 17,500 1,209 Taxes receivable Inventory

Total assets $ 26,061 $ 692 $ 17,500 $ 1,209

Liabilities, fund balances, and deferred inflows Liabilities Accounts payable 625 Accrued payroll Due to other funds 900 11,922 Total liabilities - - 1,525 11,922

Deferred inflows Deferred tax revenue Total deferred inflows

Fund balances Nonspendable Restricted 15,975 Committed Assigned 26,061 692 Unassigned (10,713) Total fund balances 26,061 692 15,975 (10,713)

Total liabilities, fund balances, and deferred inflows $ 26,061 $ 692 $ 17,500 $ 1,209

109 2863 - 2902 - Forest Community 2864 - 2867 - DNRC 2870 - Juv Det 2893 - Medical Reserve Title Decay Tobacco Grants Center Alert - Aging Ser III

$ 59,490 $ $ $ 232,697 $ 27,027 $ 74,051

12,000 128,939 58 71

$ 59,561 $ 12,000 $ - $ 361,636 $ 27,085 $ 74,051

1,986 14,924 37,830 9,822 - 11,808 - 52,754 - -

72 72

8,618 11,243 50,871 192 308,882 27,085 62,809 (1) 59,489 192 - 308,882 27,085 74,051

$ 59,561 $ 12,000 $ - $ 361,636 $ 27,085 $ 74,051

110 CASCADE COUNTY

Combining Balance Sheets -- Nonmajor Special Revenue Funds

June 30, 2015

2906 - County 2914 - Crime 2917 - Victim Attorney Control- Witness 2918 - Public Grants Juvenile Program Safety Grants

Assets Cash and investments $ 46,041 $ $ 8,282 $ 3,730 Loans receivable Accounts receivable 18,450 2,281 Taxes receivable Inventory

Total assets $ 46,041 $ 18,450 $ 8,282 $ 6,011

Liabilities, fund balances, and deferred inflows Liabilities Accounts payable 12 1,925 5,900 5,744 Accrued payroll 1,280 Due to other funds 129 Total liabilities 1,292 2,054 5,900 5,744

Deferred inflows Deferred tax revenue Total deferred inflows

Fund balances Nonspendable Restricted 44,749 16,396 Committed Assigned 2,382 267 Unassigned Total fund balances 44,749 16,396 2,382 267

Total liabilities, fund balances, and deferred inflows $ 46,041 $ 18,450 $ 8,282 $ 6,011

111 2926 - 2927 - Rocky 2929 - 2956 - 2960 - 2962 - Commodity Mountain Homeland 2942 - OEA Sponsored Community Nutritional and Food Dist HIDTA Security Grant Defense CTEP Grants Grants Physical

$ 39,605 $ $ 2,648 $ $ 9,231 $ 2,949 $

9,448 6,013

$ 49,053 $ - $ 2,648 $ - $ 9,231 $ 8,962 $ -

288 7,883

6,966 288 - - 6,966 - 7,883 -

48,765 9,321 1,079

2,648 (6,966) (90) 48,765 - 2,648 (6,966) 9,231 1,079 -

$ 49,053 $ - $ 2,648 $ - $ 9,231 $ 8,962 $ -

112 CASCADE COUNTY

Combining Balance Sheets -- Nonmajor Special Revenue Funds

June 30, 2015

2963 - Public Health 2969 - Emergency 2967 - Air Institutional Prepared 2966 - Cancer Pollution Controls

Assets Cash and investments $ 36,187 $ $ 3,792 $ Loans receivable Accounts receivable 21,327 84,170 3,589 2,237 Taxes receivable Inventory

Total assets $ 57,514 $ 84,170 $ 7,381 $ 2,237

Liabilities, fund balances, and deferred inflows Liabilities Accounts payable 136 3,277 31 160 Accrued payroll Due to other funds 40,427 2,133 Total liabilities 136 43,704 31 2,293

Deferred inflows Deferred tax revenue Total deferred inflows

Fund balances Nonspendable Restricted 57,378 7,350 Committed Assigned 40,466 Unassigned (56) Total fund balances 57,378 40,466 7,350 (56)

Total liabilities, fund balances, and deferred inflows $ 57,514 $ 84,170 $ 7,381 $ 2,237

113 2973 - 2974 - Youth 2976 - Fetal 2977 - 2978 - Maternal & Suicide 2975 - Hiv Alcohol Immunization Tuberculosis 2971 - W.I.C. Child Health Prevention Consortia Syndrome Projects Prevention

$ $ $ $ $ $ $

57,920 61,797 13,387 20,093 8,460

$ 57,920 $ 61,797 $ - $ 13,387 $ 20,093 $ 8,460 $ -

573 41,599 39 276

57,346 654 13,331 9,907 966 57,919 42,253 - 13,370 10,183 966 -

1 19,544 17 9,910 7,494

1 19,544 - 17 9,910 7,494 -

$ 57,920 $ 61,797 $ - $ 13,387 $ 20,093 $ 8,460 $ -

114 CASCADE COUNTY

Combining Balance Sheets -- Nonmajor Special Revenue Funds

June 30, 2015

2980 - Direct 2981 - Services - 2979 - Aids/Hiv Contracted 2982 - Ryan Aging Testing Service -Aging White

Assets Cash and investments $ 252,316 $ $ 88,790 $ 1 Loans receivable Accounts receivable 7,272 Taxes receivable Inventory

Total assets $ 252,316 $ 7,272 $ 88,790 $ 1

Liabilities, fund balances, and deferred inflows Liabilities Accounts payable 1,516 35 696 Accrued payroll 9,191 1,226 Due to other funds 4,479 Total liabilities 10,707 4,514 1,922 -

Deferred inflows Deferred tax revenue Total deferred inflows

Fund balances Nonspendable Restricted 241,609 86,868 Committed Assigned 2,758 1 Unassigned Total fund balances 241,609 2,758 86,868 1

Total liabilities, fund balances, and deferred inflows $ 252,316 $ 7,272 $ 88,790 $ 1

115 Total Non- 2983 - Senior 2986 - 2987 - Foster Major Special Nutrition - 2984 - Aging - 2985 - RSVP - Administrative 2342 - Fire Grandparents - Revenue Aging 10-22A-ADRC8 Aging Services - Aging Council Age Funds

$ 256,037 $ 17,581 $ 71,381 $ 9,498 $ 6,785 $ 100 $ 4,278,115 183,093 11,139 2,013 2,395 116,059 884,084 625,100 9,378

$ 267,176 $ 19,594 $ 73,776 $ 9,498 $ 6,785 $ 116,159 $ 5,979,770

9,627 70 (28) 805 69 2,487 528,091 9,899 702 3,295 2,580 230,217 112,922 443,312 19,526 70 674 4,100 69 117,989 1,201,620

632,527 632,527

9,378 247,650 32,264 107,626 5,398 1,264,345 700 261,381 6,016 2,826,027 (12,740) (34,524) (1,830) (215,508) 247,650 19,524 73,102 5,398 6,716 (1,830) 4,145,623

$ 267,176 $ 19,594 $ 73,776 $ 9,498 $ 6,785 $ 116,159 $ 5,979,770

116 CASCADE COUNTY

Combining Statement of Revenues, Expenditures, and Changes in Fund Balance -- Nonmajor Special Revenue Funds

Year Ended June 30, 2015

2111 - Road 2140 - Weed 2110 - Road Materials 2130 - Bridge Control Revenues Intergovernmental sources $ 77,472 $ $ $ Charges for goods and services 133,602 Licenses and permits 2,880 Tax Revenue 2,000,050 166,064 1,660,867 255,726 Investment income 1,196 378 Inkind revenue Other revenue 24,000 6,307 Total revenues 2,105,598 166,064 1,661,245 395,635

Expenditures Current Public works 1,721,178 164,004 (267) 350,964 General government Public safety Health services Culture and recreation Environmental management Debt service Capital outlay 2,013,129 Total expenditures 3,734,307 164,004 (267) 350,964 Revenues over (under) expenditures (1,628,709) 2,060 1,661,512 44,671

Other financing sources (uses) Transfers in 2,004,669 4,983 Transfers out (260,388) (1,839,516) Total other financing sources (uses) 1,744,281 0 (1,839,516) 4,983

Net change in fund balances 115,572 2,060 (178,004) 49,654

Fund balances, beginning of year 266,652 16,732 270,290 313,257

Fund balances, end of year $ 382,224 $ 18,792 $ 92,286 $ 362,911

117 2150 - 2190 - 2200 - Predatory 2160 - State 2180 - District Comprehensiv Mosquito Animal Control Fair Court e Insurance Control 2210 - Parks 2220 - Library

$ $ $ $ $ $ $ 51,545

2,954 962,154 921,627 471,163 377,925 256,652 2 387 169 2 657 123,826 2,956 962,541 973,829 595,158 377,925 2 256,652

1,205,100 477,489 258,448 177,000 2,966 (146)

4,090 74,075

5,750 12,756 2,966 (146) 1,210,850 490,245 258,448 4,090 251,075 (10) 962,687 (237,021) 104,913 119,477 (4,088) 5,577

182,984 4,983 6,500 2,492 (944,499) (6,529) 0 (944,499) 176,455 0 4,983 6,500 2,492

(10) 18,188 (60,566) 104,913 124,460 2,412 8,069

1,602 109,036 (7,447) 324,878 182,251 4,251 38,538

$ 1,592 $ 127,224 $ (68,013) $ 429,791 $ 306,711 $ 6,663 $ 46,607

118 CASCADE COUNTY

Combining Statement of Revenues, Expenditures, and Changes in Fund Balance -- Nonmajor Special Revenue Funds

Year Ended June 30, 2015

2230 - Emergency Medical 2250 - 2270 - Health 2280 - Senior Service Planning Dept Department Citizens Revenues Intergovernmental sources $ $ $ 250,000 $ Charges for goods and services 5,094 407,556 Licenses and permits 45,450 124,852 Tax Revenue 97,321 242,371 388,543 264,060 Investment income 36 38 268 534 Inkind revenue Other revenue 354 (8,392) Total revenues 97,711 292,953 1,162,827 264,594

Expenditures Current Public works General government 294,182 Public safety Health services 80,949 1,309,884 22,454 Culture and recreation Environmental management Debt service Capital outlay 7,527 Total expenditures 80,949 294,182 1,309,884 29,981 Revenues over (under) expenditures 16,762 (1,229) (147,057) 234,613

Other financing sources (uses) Transfers in 4,983 9,967 247,979 Transfers out (63,072) (235,609) Total other financing sources (uses) 4,983 9,967 184,907 (235,609)

Net change in fund balances 21,745 8,738 37,850 (996)

Fund balances, beginning of year 30,553 54,877 34,169 111,204

Fund balances, end of year $ 52,298 $ 63,615 $ 72,019 $ 110,208

119 2372 - 2373 - 2271 - Mental 2290 - County 2320 - Senior 2360 - Workmens Permissive Health Extension Transportation Museums Comp Levy 2389 - WINDY

$ $ $ $ $ $ $ 992

90,756 213,835 144,349 280,742 933,827 24 2 1 256 1

12,112 90,756 214,851 156,463 280,742 1 934,083 1

226,379 (209) 480

81,309 182,128 259,133

81,309 226,379 182,128 259,133 0 (209) 480 9,447 (11,528) (25,665) 21,609 1 934,292 (479)

29,983 22,164 (894,527) 0 29,983 22,164 0 0 (894,527) 0

9,447 18,455 (3,501) 21,609 1 39,765 (479)

15,434 21,047 (108) 36,428 (76,967) (975) 2,772

$ 24,881 $ 39,502 $ (3,609) $ 58,037 $ (76,966) $ 38,790 $ 2,293

120 CASCADE COUNTY

Combining Statement of Revenues, Expenditures, and Changes in Fund Balance -- Nonmajor Special Revenue Funds

Year Ended June 30, 2015

2391 - Federal 2390 - Drug Equitable 2392 - C.D.B.G. 2393 - Records Forfeitures Share - Revolving Preservation Revenues Intergovernmental sources $ $ $ $ Charges for goods and services 80,567 Licenses and permits Tax Revenue Investment income 8 9 Inkind revenue 49,858 Other revenue (1) Total revenues 49,857 8 9 80,567

Expenditures Current Public works General government 125 Public safety 11,572 Health services Culture and recreation 157,334 Environmental management Debt service Capital outlay Total expenditures 11,572 0 0 157,459 Revenues over (under) expenditures 38,285 8 9 (76,892)

Other financing sources (uses) Transfers in 82,177 Transfers out Total other financing sources (uses) 0 0 0 82,177

Net change in fund balances 38,285 8 9 5,285

Fund balances, beginning of year 30,975 4,970 205,108 19,099

Fund balances, end of year $ 69,260 $ 4,978 $ 205,117 $ 24,384

121 2395 - Sheriff 2398 - Public 2413 - #13 2417 - #17 2421 - #21 2423 - #23 Co Work Safety/24/7 2406 - #6 Light Light Maint Light Maint Light Maint Light Maint Program. Program Maint. District District District District District

$ $ $ $ $ $ $ 17,252

1 33 11 111 2 8

497 411 4,842 324 18,820 0 17,252 498 411 4,877 335 18,939

476 363 4,455 476 19,708

10,786

0 10,786 476 363 4,455 476 19,708 0 6,466 22 48 422 (141) (769)

0 0 0 0 0 0 0

0 6,466 22 48 422 (141) (769)

1,458 27,787 225 97 1,664 348 6,975

$ 1,458 $ 34,253 $ 247 $ 145 $ 2,086 $ 207 $ 6,206

122 CASCADE COUNTY

Combining Statement of Revenues, Expenditures, and Changes in Fund Balance -- Nonmajor Special Revenue Funds

Year Ended June 30, 2015

2527 - 2528 - 2525 - Gibson 2526 - Park Gannon/Flood Whitetail Lane Flats - O & M Garden O & M Road O&M O&M Revenues Intergovernmental sources $ $ $ $ Charges for goods and services Licenses and permits Tax Revenue 43 6 2 13 Investment income 51 10 11 6 Inkind revenue Other revenue 11,984 1,355 18 3,364 Total revenues 12,078 1,371 31 3,383

Expenditures Current Public works 51,797 1 3,379 General government Public safety Health services Culture and recreation Environmental management Debt service Capital outlay Total expenditures 51,797 1 0 3,379 Revenues over (under) expenditures (39,719) 1,370 31 4

Other financing sources (uses) Transfers in Transfers out Total other financing sources (uses) 0 0 0 0

Net change in fund balances (39,719) 1,370 31 4

Fund balances, beginning of year 87,041 17,098 17,728 7,934

Fund balances, end of year $ 47,322 $ 18,468 $ 17,759 $ 7,938

123 2830 - Motor 2940 - CDBG 2800 - Alcohol 2810 - Alcohol 2820 - Vehicle 2835 - Road Sponsored 2841 - Weed Rehabilitation Traffic Safety Gasoline Tax Disposal Dept Clean-Up Grants Trust Fund

$ 180,994 $ 32,141 $ 215,605 $ $ $ 43,192 $ 88,829

1 180,994 32,141 215,605 0 0 43,192 88,830

2,445 43,192 85,086 153,556 37,247 180,994 30,495

180,994 37,247 153,556 30,495 2,445 43,192 85,086 0 (5,106) 62,049 (30,495) (2,445) 0 3,744

60,000 25,000 (45,000) 0 0 (45,000) 60,000 25,000 0 0

0 (5,106) 17,049 29,505 22,555 0 3,744

0 21,695 65 6,788 81,223 0 22,317

$ 0 $ 16,589 $ 17,114 $ 36,293 $ 103,778 $ 0 $ 26,061

124 CASCADE COUNTY

Combining Statement of Revenues, Expenditures, and Changes in Fund Balance -- Nonmajor Special Revenue Funds

Year Ended June 30, 2015

2842 - Sun 2855 - Health 2859 - County 2863 - River Valley Dept. State Land Community Ditch Grants Information Decay Revenues Intergovernmental sources $ $ 55,251 $ $ Charges for goods and services 17,610 Licenses and permits Tax Revenue 20 Investment income Inkind revenue Other revenue Total revenues 0 55,251 17,610 20

Expenditures Current Public works General government 27,754 Public safety Health services 47,085 (1) Culture and recreation Environmental management Debt service Capital outlay Total expenditures 0 47,085 27,754 (1) Revenues over (under) expenditures 0 8,166 (10,144) 21

Other financing sources (uses) Transfers in 1,315 Transfers out Total other financing sources (uses) 0 0 1,315 0

Net change in fund balances 0 8,166 (8,829) 21

Fund balances, beginning of year 692 7,809 (1,884) 59,468

Fund balances, end of year $ 692 $ 15,975 $ (10,713) $ 59,489

125 2893 - Medical 2902 - Forest 2906 - County 2914 - Crime 2864 - 2867 - DNRC 2870 - Juv Det Alert - Aging Reserve Title Attorney Control- Tobacco Grants Center Ser III Grants Juvenile

$ 72,006 $ $ 9,300 $ $ 19,819 $ 80,234 $ 213,459 1,851,122

5,774 58 (1) 72,006 0 1,866,196 58 19,818 80,234 213,459

45,553 1,585,768 213,495 71,816 340

251

71,816 0 1,585,768 340 251 45,553 213,495 190 0 280,428 (282) 19,567 34,681 (36)

44,851

0 0 44,851 0 0 0 0

190 0 325,279 (282) 19,567 34,681 (36)

2 0 (16,397) 27,367 54,484 10,068 16,432

$ 192 $ 0 $ 308,882 $ 27,085 $ 74,051 $ 44,749 $ 16,396

126 CASCADE COUNTY

Combining Statement of Revenues, Expenditures, and Changes in Fund Balance -- Nonmajor Special Revenue Funds

Year Ended June 30, 2015

2917 - Victim 2926 - 2927 - Rocky Witness 2918 - Public Commodity Mountain Program Safety Grants Food Dist HIDTA Revenues Intergovernmental sources $ $ 16,894 $ 37,013 $ Charges for goods and services Licenses and permits Tax Revenue Investment income Inkind revenue 27,008 Other revenue 100 Total revenues 27,008 16,894 37,113 0

Expenditures Current Public works General government Public safety 24,626 22,783 Health services 31,482 Culture and recreation Environmental management Debt service Capital outlay Total expenditures 24,626 22,783 31,482 0 Revenues over (under) expenditures 2,382 (5,889) 5,631 0

Other financing sources (uses) Transfers in 5,842 Transfers out Total other financing sources (uses) 0 5,842 0 0

Net change in fund balances 2,382 (47) 5,631 0

Fund balances, beginning of year 0 314 43,134 0

Fund balances, end of year $ 2,382 $ 267 $ 48,765 $ 0

127 2963 - Public 2929 - 2956 - 2960 - 2962 - Health Homeland 2942 - OEA Sponsored Community Nutritional and Emergency Security Grant Defense CTEP Grants Grants Physical Prepared 2966 - Cancer

$ 8,750 $ $ 112,944 $ 38,468 $ $ 101,192 $ 213,580

1 1,333 8,750 0 112,945 39,801 0 101,192 213,580

130,451 8,070 115,275 147,982 153,095

8,299 8,070 0 130,451 115,275 0 156,281 153,095 680 0 (17,506) (75,474) 0 (55,089) 60,485

(20,019) 0 0 0 0 0 0 (20,019)

680 0 (17,506) (75,474) 0 (55,089) 40,466

1,968 (6,966) 26,737 76,553 0 112,467 0

$ 2,648 $ (6,966) $ 9,231 $ 1,079 $ 0 $ 57,378 $ 40,466

128 CASCADE COUNTY

Combining Statement of Revenues, Expenditures, and Changes in Fund Balance -- Nonmajor Special Revenue Funds

Year Ended June 30, 2015

2969 - 2973 - 2967 - Air Institutional Maternal & Pollution Controls 2971 - W.I.C. Child Health Revenues Intergovernmental sources $ 16,799 $ 5,240 $ 368,270 $ 492,646 Charges for goods and services Licenses and permits Tax Revenue Investment income Inkind revenue Other revenue 8,590 Total revenues 16,799 5,240 368,270 501,236

Expenditures Current Public works General government Public safety Health services 5,281 339,107 529,230 Culture and recreation Environmental management 11,856 Debt service Capital outlay Total expenditures 11,856 5,281 339,107 529,230 Revenues over (under) expenditures 4,943 (41) 29,163 (27,994)

Other financing sources (uses) Transfers in 63,072 Transfers out (29,162) (15,535) Total other financing sources (uses) 0 0 (29,162) 47,537

Net change in fund balances 4,943 (41) 1 19,543

Fund balances, beginning of year 2,407 (15) 0 1

Fund balances, end of year $ 7,350 $ (56) $ 1 $ 19,544

129 2974 - Youth 2976 - Fetal 2977 - 2978 - 2980 - Direct Suicide 2975 - Hiv Alcohol Immunization Tuberculosis Services - 2979 - Aids/Hiv Prevention Consortia Syndrome Projects Prevention Aging Testing

$ $ 30,000 $ $ 44,852 $ $ 258,997 $ 22,269 86,421

1 (1) 26,387 0 30,000 86,422 44,851 0 285,384 22,269

30,000 56,213 32,728 331,202 18,369

0 30,000 56,213 32,728 0 331,202 18,369 0 0 30,209 12,123 0 (45,818) 3,900

36,588 (20,299) (4,630) (1,142) 0 0 (20,299) (4,630) 0 36,588 (1,142)

0 0 9,910 7,493 0 (9,230) 2,758

0 17 0 1 0 250,839 0

$ 0 $ 17 $ 9,910 $ 7,494 $ 0 $ 241,609 $ 2,758

130 CASCADE COUNTY

Combining Statement of Revenues, Expenditures, and Changes in Fund Balance -- Nonmajor Special Revenue Funds

Year Ended June 30, 2015

2981 - 2983 - Senior Contracted 2982 - Ryan Nutrition - 2984 - Aging - Service -Aging White Aging 10-22A-ADRC8 Revenues Intergovernmental sources $ 139,718 $ $ 409,896 $ 7,810 Charges for goods and services Licenses and permits Tax Revenue Investment income Inkind revenue Other revenue 233,055 Total revenues 139,718 0 642,951 7,810

Expenditures Current Public works General government Public safety Health services 142,560 705,431 1,261 Culture and recreation Environmental management Debt service Capital outlay Total expenditures 142,560 0 705,431 1,261 Revenues over (under) expenditures (2,842) 0 (62,480) 6,549

Other financing sources (uses) Transfers in 7,100 96,200 Transfers out Total other financing sources (uses) 7,100 0 96,200 0

Net change in fund balances 4,258 0 33,720 6,549

Fund balances, beginning of year 82,610 1 213,930 12,975

Fund balances, end of year $ 86,868 $ 1 $ 247,650 $ 19,524

131 Total Non-Major 2986 - 2987 - Foster Special 2985 - RSVP - Administrative 2342 - Fire Grandparents - Revenue Aging Services - Aging Council Age Funds

$ 96,235 $ 69,997 $ $ 188,082 $ 4,017,954 8,760 2,660,521 8,791 181,973 9,731,226 4 3,403 77,523 1,876 15,298 492,293 98,111 78,757 8,795 203,380 17,164,893

2,447,257 2,996,308 27,655 1,944,822 88,822 146,054 235,336 5,116,881 494,632 12,107

2,047,461 88,822 146,054 27,655 235,336 15,059,468 9,289 (67,297) (18,860) (31,956) 2,105,425

10,000 65,721 22,000 26,328 3,067,881 (4,379,927) 10,000 65,721 22,000 26,328 (1,312,046)

19,289 (1,576) 3,140 (5,628) 793,379

53,813 6,974 3,576 3,798 3,352,244

$ 73,102 $ 5,398 $ 6,716 $ (1,830) $ 4,145,623

132 CASCADE COUNTY

Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Non-Major Special Revenue Funds

Year Ended June 30, 2015

Road Materials Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Tax revenue $ 167,330 $ 167,330 $ 166,065 $ (1,265) Total revenues 167,330 167,330 166,065 (1,265) Expenditures Public Works 164,000 164,000 164,004 (4) Total expenditures 164,000 164,000 164,004 (4) Revenues over (under) expenditures 3,330 3,330 2,061 (1,269) Net change in fund balance 3,330 3,330 2,061 (1,269) Fund balances, beginning of year 16,732 16,732 16,732 0 Fund balances, end of year $ 20,062 $ 20,062 $ 18,793 $ (1,269)

Bridge Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Tax revenue $ 1,631,012 $ 1,631,012 $ 1,660,867 $ 29,855 Investment & royalty earnings 1,000 1,000 378 (622) Total revenues 1,632,012 1,632,012 1,661,245 29,233 Expenditures Public Works (267) 267 Total expenditures 0 0 (267) 267 Revenues over (under) expenditures 1,632,012 1,632,012 1,661,512 29,500 Transfers in (out) (1,839,516) (1,839,516) (1,839,516) 0 Net change in fund balance (207,504) (207,504) (178,004) 29,500 Fund balances, beginning of year 270,290 270,290 270,290 0 Fund balances, end of year $ 62,786 $ 62,786 $ 92,286 $ 29,500

133 CASCADE COUNTY

Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Non-Major Special Revenue Funds

Year Ended June 30, 2015

Weed Control Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Charges for services $ 84,046 $ 87,636 $ 133,602 $ 45,966 Tax revenue 216,675 216,675 255,726 39,051 Miscellaneous 6,307 6,307 Total revenues 300,721 304,311 395,635 91,324 Expenditures Public Works 405,258 405,258 350,964 54,294 Total expenditures 405,258 405,258 350,964 54,294 Revenues over (under) expenditures (104,537) (100,947) 44,671 145,618 Transfers in (out) 4,983 4,983 4,983 0 Net change in fund balance (99,554) (95,964) 49,654 145,618 Fund balances, beginning of year 313,257 313,257 313,257 0 Fund balances, end of year $ 213,703 $ 217,293 $ 362,911 $ 145,618

Predatory Animal Control Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Tax revenue $ 2,950 $ 2,950 $ 2,955 $ 5 Investment & royalty earnings 2 2 Total revenues 2,950 2,950 2,957 7 Expenditures Public Safety 2,950 2,950 2,966 (16) Total expenditures 2,950 2,950 2,966 (16) Revenues over (under) expenditures 0 0 (9) (9) Net change in fund balance 0 0 (9) (9) Fund balances, beginning of year 1,602 1,602 1,602 0 Fund balances, end of year $ 1,602 $ 1,602 $ 1,593 $ (9)

134 CASCADE COUNTY

Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Non-Major Special Revenue Funds

Year Ended June 30, 2015

State Fair Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Tax revenue $ 944,249 $ 944,249 $ 962,153 $ 17,904 Investment & royalty earnings 250 250 387 137 Total revenues 944,499 944,499 962,540 18,041 Expenditures Public Safety (146) 146 Total expenditures 0 0 (146) 146 Revenues over (under) expenditures 944,499 944,499 962,686 18,187 Transfers in (out) (944,499) (944,499) (944,499) 0 Net change in fund balance 0 0 18,187 18,187 Fund balances, beginning of year 109,036 109,036 109,036 0 Fund balances, end of year $ 109,036 $ 109,036 $ 127,223 $ 18,187

District Court Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Charges for services $ 40,400 $ 40,400 $ 51,545 $ 11,145 Tax revenue 911,053 911,053 921,627 10,574 Fines and forfeitures 600 600 657 57 Total revenues 952,053 952,053 973,829 21,776 Expenditures General Government 1,312,580 1,312,580 1,205,100 107,480 Capital Outlay 13,000 13,000 5,750 7,250 Total expenditures 1,325,580 1,325,580 1,210,850 114,730 Revenues over (under) expenditures (373,527) (373,527) (237,021) 136,506 Transfers in (out) 29,901 182,984 176,455 (6,529) Net change in fund balance (343,626) (190,543) (60,566) 129,977 Fund balances, beginning of year (7,447) (7,447) (7,447) 0 Fund balances, end of year $ (351,073) $ (197,990) $ (68,013) $ 129,977

135 CASCADE COUNTY

Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Non-Major Special Revenue Funds

Year Ended June 30, 2015

Comprehensive Insurance Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Tax revenue $ 456,682 $ 456,682 $ 471,163 $ 14,481 Investment & royalty earnings 169 169 Miscellaneous 123,826 123,826 Total revenues 456,682 456,682 595,158 138,476 Expenditures General Government 416,032 484,132 477,489 6,643 Capital Outlay 12,757 12,756 1 Total expenditures 416,032 496,889 490,245 6,644 Revenues over (under) expenditures 40,650 (40,207) 104,913 145,120 Net change in fund balance 40,650 (40,207) 104,913 145,120 Fund balances, beginning of year 324,878 324,878 324,878 0 Fund balances, end of year $ 365,528 $ 284,671 $ 429,791 $ 145,120

Mosquito Control Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Tax revenue $ 328,899 $ 328,899 $ 377,925 $ 49,026 Total revenues 328,899 328,899 377,925 49,026 Expenditures General Government 361,654 361,654 258,448 103,206 Total expenditures 361,654 361,654 258,448 103,206 Revenues over (under) expenditures (32,755) (32,755) 119,477 152,232 Transfers in (out) 4,983 4,983 4,983 0 Net change in fund balance (27,772) (27,772) 124,460 152,232 Fund balances, beginning of year 182,251 182,251 182,251 0 Fund balances, end of year $ 154,479 $ 154,479 $ 306,711 $ 152,232

136 CASCADE COUNTY

Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Non-Major Special Revenue Funds

Year Ended June 30, 2015

Parks Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Investment & royalty earnings $ 1 $ 1 Miscellaneous $ 3,438 $ 3,438 (3,438) Total revenues 3,438 3,438 1 (3,437) Expenditures Culture and Recreation 9,720 9,720 4,090 5,630 Total expenditures 9,720 9,720 4,090 5,630 Revenues over (under) expenditures (6,282) (6,282) (4,089) 2,193 Transfers in (out) 6,500 6,500 6,500 0 Net change in fund balance 218 218 2,411 2,193 Fund balances, beginning of year 4,251 4,251 4,251 0 Fund balances, end of year $ 4,469 $ 4,469 $ 6,662 $ 2,193

Library Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Tax revenue $ 256,070 $ 256,070 $ 256,652 $ 582 Total revenues 256,070 256,070 256,652 582 Expenditures General Government 177,000 177,000 177,000 0 Culture and Recreation 73,428 73,428 74,075 (647) Total expenditures 250,428 250,428 251,075 (647) Revenues over (under) expenditures 5,642 5,642 5,577 (65) Transfers in (out) 2,492 2,492 2,492 0 Net change in fund balance 8,134 8,134 8,069 (65) Fund balances, beginning of year 38,538 38,538 38,538 0 Fund balances, end of year $ 46,672 $ 46,672 $ 46,607 $ (65)

137 CASCADE COUNTY

Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Non-Major Special Revenue Funds

Year Ended June 30, 2015

Emergency Medical Service Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Tax revenue $ 96,447 $ 86,181 $ 97,321 $ 11,140 Investment & royalty earnings 36 36 Miscellaneous 354 354 Total revenues 96,447 86,181 97,711 11,530 Expenditures Public H & W 104,800 94,534 80,949 13,585 Total expenditures 104,800 94,534 80,949 13,585 Revenues over (under) expenditures (8,353) (8,353) 16,762 25,115 Transfers in (out) 4,983 4,983 4,983 0 Net change in fund balance (3,370) (3,370) 21,745 25,115 Fund balances, beginning of year 30,553 30,553 30,553 0 Fund balances, end of year $ 27,183 $ 27,183 $ 52,298 $ 25,115

138 CASCADE COUNTY

Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Non-Major Special Revenue Funds

Year Ended June 30, 2015

Planning Dept Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Charges for services $ 6,760 $ 6,760 $ 5,094 $ (1,666) Licenses and permits 14,300 14,300 45,450 31,150 Tax revenue 250,197 250,197 242,371 (7,826) Investment & royalty earnings 38 38 Total revenues 271,257 271,257 292,953 21,696 Expenditures General Government 323,737 323,737 294,182 29,555 Total expenditures 323,737 323,737 294,182 29,555 Revenues over (under) expenditures (52,480) (52,480) (1,229) 51,251 Transfers in (out) 9,967 9,967 9,967 0 Net change in fund balance (42,513) (42,513) 8,738 51,251 Fund balances, beginning of year 54,877 54,877 54,877 0 Fund balances, end of year $ 12,364 $ 12,364 $ 63,615 $ 51,251

139 CASCADE COUNTY

Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Non-Major Special Revenue Funds

Year Ended June 30, 2015

Health Department Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Intergovernmental $ 268,000 $ 250,000 $ 250,000 0 Charges for services 416,658 367,168 407,556 $ 40,388 Licenses and permits 89,890 89,890 124,852 34,962 Tax revenue 388,861 388,861 388,543 (318) Investment & royalty earnings 268 268 Miscellaneous (8,392) (8,392) Total revenues 1,163,409 1,095,919 1,162,827 66,908 Expenditures Public H & W 1,752,846 1,752,846 1,309,884 442,962 Total expenditures 1,752,846 1,752,846 1,309,884 442,962 Revenues over (under) expenditures (589,437) (656,927) (147,057) 509,870 Transfers in (out) 89,702 94,120 184,907 90,787 Net change in fund balance (499,735) (562,807) 37,850 600,657 Fund balances, beginning of year 34,169 34,169 34,169 0 Fund balances, end of year $ (465,566) $ (528,638) $ 72,019 $ 600,657

140 CASCADE COUNTY

Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Non-Major Special Revenue Funds

Year Ended June 30, 2015

Senior Citizens Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Tax revenue $ 259,081 $ 259,081 $ 264,061 $ 4,980 Investment & royalty earnings 534 534 Total revenues 259,081 259,081 264,595 5,514 Expenditures Public H & W 22,981 22,454 527 Capital Outlay 7,528 7,527 1 Total expenditures 0 30,509 29,981 528 Revenues over (under) expenditures 259,081 228,572 234,614 6,042 Transfers in (out) (225,609) (235,609) (235,609) 0 Net change in fund balance 33,472 (7,037) (995) 6,042 Fund balances, beginning of year 111,204 111,204 111,204 0 Fund balances, end of year $ 144,676 $ 104,167 $ 110,209 $ 6,042

Mental Health Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Tax revenue $ 89,537 $ 89,537 $ 90,755 $ 1,218 Total revenues 89,537 89,537 90,755 1,218 Expenditures Public H & W 86,466 86,466 81,309 5,157 Total expenditures 86,466 86,466 81,309 5,157 Revenues over (under) expenditures 3,071 3,071 9,446 6,375 Net change in fund balance 3,071 3,071 9,446 6,375 Fund balances, beginning of year 15,434 15,434 15,434 0 Fund balances, end of year $ 18,505 $ 18,505 $ 24,880 $ 6,375

141 CASCADE COUNTY

Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Non-Major Special Revenue Funds

Year Ended June 30, 2015

County Extension Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Charges for services $ 9,559 $ 9,559 $ 992 $ (8,567) Tax revenue 208,648 208,648 213,835 5,187 Investment & royalty earnings 24 24 Total revenues 218,207 218,207 214,851 (3,356) Expenditures General Government 239,988 249,580 226,379 23,201 Total expenditures 239,988 249,580 226,379 23,201 Revenues over (under) expenditures (21,781) (31,373) (11,528) 19,845 Transfers in (out) 4,983 29,983 29,983 0 Net change in fund balance (16,798) (1,390) 18,455 19,845 Fund balances, beginning of year 21,047 21,047 21,047 0 Fund balances, end of year $ 4,249 $ 19,657 $ 39,502 $ 19,845

Senior Transportation Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Tax revenue $ 139,756 $ 139,756 $ 144,349 $ 4,593 Investment & royalty earnings 2 2 Miscellaneous 14,000 14,000 12,112 (1,888) Total revenues 153,756 153,756 156,463 2,707 Expenditures Public H & W 226,779 236,779 182,128 54,651 Total expenditures 226,779 236,779 182,128 54,651 Revenues over (under) expenditures (73,023) (83,023) (25,665) 57,358 Transfers in (out) 4,983 14,983 22,164 7,181 Net change in fund balance (68,040) (68,040) (3,501) 64,539 Fund balances, beginning of year (108) (108) (108) 0 Fund balances, end of year $ (68,148) $ (68,148) $ (3,609) $ 64,539

142 CASCADE COUNTY

Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Non-Major Special Revenue Funds

Year Ended June 30, 2015

Museums Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Tax revenue $ 268,095 $ 268,095 $ 280,742 $ 12,647 Total revenues 268,095 268,095 280,742 12,647 Expenditures Culture and Recreation 259,185 259,185 259,133 52 Total expenditures 259,185 259,185 259,133 52 Revenues over (under) expenditures 8,910 8,910 21,609 12,699 Net change in fund balance 8,910 8,910 21,609 12,699 Fund balances, beginning of year 36,428 36,428 36,428 0 Fund balances, end of year $ 45,338 $ 45,338 $ 58,037 $ 12,699

Workmens Comp Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Investment & royalty earnings $ 1 $ 1 Total revenues 0 0 1 1 Expenditures Total expenditures 0 0 0 0 Revenues over (under) expenditures 0 0 1 1 Net change in fund balance 0 0 1 1 Fund balances, beginning of year $ (76,967) $ (76,967) (76,967) 0 Fund balances, end of year $ (76,967) $ (76,967) $ (76,966) $ 1

143 CASCADE COUNTY

Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Non-Major Special Revenue Funds

Year Ended June 30, 2015

Permissive Levy Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Tax revenue $ 911,361 $ 911,361 $ 933,827 $ 22,466 Investment & royalty earnings 256 256 Total revenues 911,361 911,361 934,083 22,722 Expenditures General Government (209) 209 Total expenditures 0 0 (209) 209 Revenues over (under) expenditures 911,361 911,361 934,292 22,931 Transfers in (out) (894,527) (894,527) (894,527) 0 Net change in fund balance 16,834 16,834 39,765 22,931 Fund balances, beginning of year (975) (975) (975) 0 Fund balances, end of year $ 15,859 $ 15,859 $ 38,790 $ 22,931

WINDY Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Investment & royalty earnings $ 2 $ 2 Total revenues 0 0 2 2 Expenditures General Government $ 500 $ 500 480 20 Total expenditures 500 500 480 20 Revenues over (under) expenditures (500) (500) (478) 22 Net change in fund balance (500) (500) (478) 22 Fund balances, beginning of year 2,772 2,772 2,772 0 Fund balances, end of year $ 2,272 $ 2,272 $ 2,294 $ 22

144 CASCADE COUNTY

Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Non-Major Special Revenue Funds

Year Ended June 30, 2015

Drug Forfeitures Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Fines and forfeitures $ 2,000 $ 2,000 $ 49,858 $ 47,858 Total revenues 2,000 2,000 49,858 47,858 Expenditures Public Safety 13,914 13,914 11,572 2,342 Total expenditures 13,914 13,914 11,572 2,342 Revenues over (under) expenditures (11,914) (11,914) 38,286 50,200 Net change in fund balance (11,914) (11,914) 38,286 50,200 Fund balances, beginning of year 30,975 30,975 30,975 0 Fund balances, end of year $ 19,061 $ 19,061 $ 69,261 $ 50,200

Federal Equitable Share Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Investment & royalty earnings $ 8 $ 8 Total revenues 0 0 8 8 Expenditures Public Safety $ 6,729 $ 6,729 6,729 Total expenditures 6,729 6,729 0 6,729 Revenues over (under) expenditures (6,729) (6,729) 8 6,737 Net change in fund balance (6,729) (6,729) 8 6,737 Fund balances, beginning of year 4,970 4,970 4,970 0 Fund balances, end of year $ (1,759) $ (1,759) $ 4,978 $ 6,737

145 CASCADE COUNTY

Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Non-Major Special Revenue Funds

Year Ended June 30, 2015

C.D.B.G. - Revolving Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Investment & royalty earnings $ 10 $ 10 Total revenues 0 0 10 10 Expenditures Total expenditures 0 0 0 0 Revenues over (under) expenditures 0 0 10 10 Net change in fund balance 0 0 10 10 Fund balances, beginning of year $ 205,108 $ 205,108 205,108 0 Fund balances, end of year $ 205,108 $ 205,108 $ 205,118 $ 10

Records Preservation Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Charges for services $ 95,950 $ 95,950 $ 80,567 $ (15,383) Total revenues 95,950 95,950 80,567 (15,383) Expenditures General Government 3,090 3,090 125 2,965 Culture and Recreation 280,610 280,610 157,334 123,276 Total expenditures 283,700 283,700 157,459 126,241 Revenues over (under) expenditures (187,750) (187,750) (76,892) 110,858 Transfers in (out) 82,177 82,177 82,177 0 Net change in fund balance (105,573) (105,573) 5,285 110,858 Fund balances, beginning of year 19,099 19,099 19,099 0 Fund balances, end of year $ (86,474) $ (86,474) $ 24,384 $ 110,858

146 CASCADE COUNTY

Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Non-Major Special Revenue Funds

Year Ended June 30, 2015

Sheriff Co Work Program. Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Total revenues 0 0 0 0 Expenditures Public Safety $ 1,500 $ 1,500 $ 1,500 Total expenditures 1,500 1,500 0 1,500 Revenues over (under) expenditures (1,500) (1,500) 0 1,500 Net change in fund balance (1,500) (1,500) 0 1,500 Fund balances, beginning of year 1,458 1,458 $ 1,458 0 Fund balances, end of year $ (42) $ (42) $ 1,458 $ 1,500

Public Safety/24/7 Program Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Charges for services $ 20,000 $ 20,000 $ 17,252 $ (2,748) Total revenues 20,000 20,000 17,252 (2,748) Expenditures Public Safety 26,600 26,600 10,786 15,814 Total expenditures 26,600 26,600 10,786 15,814 Revenues over (under) expenditures (6,600) (6,600) 6,466 13,066 Net change in fund balance (6,600) (6,600) 6,466 13,066 Fund balances, beginning of year 27,787 27,787 27,787 0 Fund balances, end of year $ 21,187 $ 21,187 $ 34,253 $ 13,066

147 CASCADE COUNTY

Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Non-Major Special Revenue Funds

Year Ended June 30, 2015

#6 Light Maint. District Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Tax revenue $ 1 $ 1 Miscellaneous $ 500 $ 500 497 (3) Total revenues 500 500 498 (2) Expenditures Public Works 516 516 476 40 Total expenditures 516 516 476 40 Revenues over (under) expenditures (16) (16) 22 38 Net change in fund balance (16) (16) 22 38 Fund balances, beginning of year 225 225 225 0 Fund balances, end of year $ 209 $ 209 $ 247 $ 38

#13 Light Maint District Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Miscellaneous $ 410 $ 410 $ 410 0 Total revenues 410 410 410 0 Expenditures Public Works 396 396 363 $ 33 Total expenditures 396 396 363 33 Revenues over (under) expenditures 14 14 47 33 Net change in fund balance 14 14 47 33 Fund balances, beginning of year 97 97 97 0 Fund balances, end of year $ 111 $ 111 $ 144 $ 33

148 CASCADE COUNTY

Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Non-Major Special Revenue Funds

Year Ended June 30, 2015

#17 Light Maint District Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Tax revenue $ 33 $ 33 Investment & royalty earnings 2 2 Miscellaneous $ 5,000 $ 5,000 4,842 (158) Total revenues 5,000 5,000 4,877 (123) Expenditures Public Works 4,788 4,788 4,455 333 Total expenditures 4,788 4,788 4,455 333 Revenues over (under) expenditures 212 212 422 210 Net change in fund balance 212 212 422 210 Fund balances, beginning of year 1,664 1,664 1,664 0 Fund balances, end of year $ 1,876 $ 1,876 $ 2,086 $ 210

#21 Light Maint District Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Tax revenue $ 10 $ 10 Miscellaneous $ 524 $ 524 324 (200) Total revenues 524 524 334 (190) Expenditures Public Works 516 516 476 40 Total expenditures 516 516 476 40 Revenues over (under) expenditures 8 8 (142) (150) Net change in fund balance 8 8 (142) (150) Fund balances, beginning of year 348 348 348 0 Fund balances, end of year $ 356 $ 356 $ 206 $ (150)

149 CASCADE COUNTY

Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Non-Major Special Revenue Funds

Year Ended June 30, 2015

#23 Light Maint District Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Tax revenue $ 111 $ 111 Investment & royalty earnings 8 8 Miscellaneous $ 18,744 $ 18,744 18,820 76 Total revenues 18,744 18,744 18,939 195 Expenditures Public Works 18,744 18,744 19,708 (964) Total expenditures 18,744 18,744 19,708 (964) Revenues over (under) expenditures 0 0 (769) (769) Net change in fund balance 0 0 (769) (769) Fund balances, beginning of year 6,975 6,975 6,975 0 Fund balances, end of year $ 6,975 $ 6,975 $ 6,206 $ (769)

Gibson Flats - O & M Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Tax revenue $ 42 $ 42 Investment & royalty earnings 51 51 Miscellaneous $ 47,740 $ 47,740 11,984 (35,756) Total revenues 47,740 47,740 12,077 (35,663) Expenditures Public Works 46,350 65,000 51,797 13,203 Total expenditures 46,350 65,000 51,797 13,203 Revenues over (under) expenditures 1,390 (17,260) (39,720) (22,460) Net change in fund balance 1,390 (17,260) (39,720) (22,460) Fund balances, beginning of year 87,041 87,041 87,041 0 Fund balances, end of year $ 88,431 $ 69,781 $ 47,321 $ (22,460)

150 CASCADE COUNTY

Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Non-Major Special Revenue Funds

Year Ended June 30, 2015

Park Garden O & M Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Tax revenue $ 5 $ 5 Investment & royalty earnings 10 10 Miscellaneous $ 1,398 $ 1,398 1,355 (43) Total revenues 1,398 1,398 1,370 (28) Expenditures Public Works 1 (1) Total expenditures 0 0 1 (1) Revenues over (under) expenditures 1,398 1,398 1,369 (29) Net change in fund balance 1,398 1,398 1,369 (29) Fund balances, beginning of year 17,098 17,098 17,098 0 Fund balances, end of year $ 18,496 $ 18,496 $ 18,467 $ (29)

Gannon/Flood Road O&M Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Tax revenue $ 2 $ 2 Investment & royalty earnings 11 11 Miscellaneous $ 482 $ 482 18 (464) Total revenues 482 482 31 (451) Expenditures Total expenditures 0 0 0 0 Revenues over (under) expenditures 482 482 31 (451) Net change in fund balance 482 482 31 (451) Fund balances, beginning of year 17,728 17,728 17,728 0 Fund balances, end of year $ 18,210 $ 18,210 $ 17,759 $ (451)

151 CASCADE COUNTY

Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Non-Major Special Revenue Funds

Year Ended June 30, 2015

Whitetail Lane O&M Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Tax revenue $ 13 $ 13 Investment & royalty earnings 6 6 Miscellaneous $ 3,257 $ 3,257 3,364 107 Total revenues 3,257 3,257 3,383 126 Expenditures Public Works 7,515 7,515 3,379 4,136 Total expenditures 7,515 7,515 3,379 4,136 Revenues over (under) expenditures (4,258) (4,258) 4 4,262 Net change in fund balance (4,258) (4,258) 4 4,262 Fund balances, beginning of year 7,934 7,934 7,934 0 Fund balances, end of year $ 3,676 $ 3,676 $ 7,938 $ 4,262

Alcohol Rehabilitation Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Intergovernmental $ 120,000 $ 180,994 $ 180,994 0 Total revenues 120,000 180,994 180,994 0 Expenditures Public H & W 120,000 180,994 180,994 0 Total expenditures 120,000 180,994 180,994 0 Revenues over (under) expenditures 0 0 0 0 Net change in fund balance 0 0 0 0 Fund balances, beginning of year 0 0 0 0 Fund balances, end of year $ 0 $ 0 $ 0 $ 0

152 CASCADE COUNTY

Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Non-Major Special Revenue Funds

Year Ended June 30, 2015

Alcohol Traffic Safety Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Intergovernmental $ 37,000 $ 37,000 $ 32,141 $ (4,859) Total revenues 37,000 37,000 32,141 (4,859) Expenditures Public Safety 61,171 61,171 37,247 23,924 Total expenditures 61,171 61,171 37,247 23,924 Revenues over (under) expenditures (24,171) (24,171) (5,106) 19,065 Net change in fund balance (24,171) (24,171) (5,106) 19,065 Fund balances, beginning of year 21,695 21,695 21,695 0 Fund balances, end of year $ (2,476) $ (2,476) $ 16,589 $ 19,065

Gasoline Tax Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Intergovernmental $ 198,556 $ 198,556 $ 215,605 $ 17,049 Total revenues 198,556 198,556 215,605 17,049 Expenditures General Government 153,556 153,556 153,556 0 Total expenditures 153,556 153,556 153,556 0 Revenues over (under) expenditures 45,000 45,000 62,049 17,049 Transfers in (out) (45,000) (45,000) (45,000) 0 Net change in fund balance 0 0 17,049 17,049 Fund balances, beginning of year 65 65 65 0 Fund balances, end of year $ 65 $ 65 $ 17,114 $ 17,049

153 CASCADE COUNTY

Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Non-Major Special Revenue Funds

Year Ended June 30, 2015

Motor Vehicle Disposal Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Total revenues 0 0 0 0 Expenditures Public H & W $ 15,224 $ 15,224 $ 30,495 $ (15,271) Total expenditures 15,224 15,224 30,495 (15,271) Revenues over (under) expenditures (15,224) (15,224) (30,495) (15,271) Transfers in (out) 60,000 60,000 60,000 0 Net change in fund balance 44,776 44,776 29,505 (15,271) Fund balances, beginning of year 6,788 6,788 6,788 0 Fund balances, end of year $ 51,564 $ 51,564 $ 36,293 $ (15,271)

Road Dept Clean-Up Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Total revenues 0 0 0 0 Expenditures Public Works $ 25,000 $ 25,000 $ 2,445 $ 22,555 Total expenditures 25,000 25,000 2,445 22,555 Revenues over (under) expenditures (25,000) (25,000) (2,445) 22,555 Transfers in (out) 25,000 25,000 25,000 0 Net change in fund balance 0 0 22,555 22,555 Fund balances, beginning of year 81,223 81,223 81,223 0 Fund balances, end of year $ 81,223 $ 81,223 $ 103,778 $ 22,555

154 CASCADE COUNTY

Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Non-Major Special Revenue Funds

Year Ended June 30, 2015

CDBG Sponsored Grants Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Intergovernmental $ 125,297 $ 125,297 $ 43,192 $ (82,105) Total revenues 125,297 125,297 43,192 (82,105) Expenditures Public Works 125,297 125,297 43,192 82,105 Total expenditures 125,297 125,297 43,192 82,105 Revenues over (under) expenditures 0 0 0 0 Net change in fund balance 0 0 0 0 Fund balances, beginning of year 0 0 0 0 Fund balances, end of year $ 0 $ 0 $ 0 $ 0

Weed Trust Fund Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Intergovernmental $ 73,967 $ 93,910 $ 88,829 $ (5,081) Total revenues 73,967 93,910 88,829 (5,081) Expenditures Public Works 68,461 93,910 85,086 8,824 Capital Outlay 7,500 0 Total expenditures 75,961 93,910 85,086 8,824 Revenues over (under) expenditures (1,994) 0 3,743 3,743 Net change in fund balance (1,994) 0 3,743 3,743 Fund balances, beginning of year 22,317 22,317 22,317 0 Fund balances, end of year $ 20,323 $ 22,317 $ 26,060 $ 3,743

155 CASCADE COUNTY

Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Non-Major Special Revenue Funds

Year Ended June 30, 2015

Sun River Valley Ditch Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Total revenues 0 0 0 0 Expenditures Total expenditures 0 0 0 0 Revenues over (under) expenditures 0 0 0 0 Net change in fund balance 0 0 0 0 Fund balances, beginning of year $ 692 $ 692 $ 692 0 Fund balances, end of year $ 692 $ 692 $ 692 $ 0

Health Dept. State Grants Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Intergovernmental $ 55,000 $ 55,251 $ 251 Total revenues 0 55,000 55,251 251 Expenditures Public H & W 59,426 47,085 12,341 Total expenditures 0 59,426 47,085 12,341 Revenues over (under) expenditures 0 (4,426) 8,166 12,592 Net change in fund balance 0 (4,426) 8,166 12,592 Fund balances, beginning of year $ 7,809 7,809 7,809 0 Fund balances, end of year $ 7,809 $ 3,383 $ 15,975 $ 12,592

156 CASCADE COUNTY

Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Non-Major Special Revenue Funds

Year Ended June 30, 2015

County Land Information Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Charges for services $ 20,200 $ 20,200 $ 17,610 $ (2,590) Total revenues 20,200 20,200 17,610 (2,590) Expenditures General Government 29,539 30,854 27,754 3,100 Total expenditures 29,539 30,854 27,754 3,100 Revenues over (under) expenditures (9,339) (10,654) (10,144) 510 Transfers in (out) 1,315 1,315 0 Net change in fund balance (9,339) (9,339) (8,829) 510 Fund balances, beginning of year (1,884) (1,884) (1,884) 0 Fund balances, end of year $ (11,223) $ (11,223) $ (10,713) $ 510

Community Decay Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Tax revenue $ 21 $ 21 Total revenues 0 0 21 21 Expenditures Public H & W (1) 1 Total expenditures 0 0 (1) 1 Revenues over (under) expenditures 0 0 22 22 Net change in fund balance 0 0 22 22 Fund balances, beginning of year $ 59,468 $ 59,468 59,468 0 Fund balances, end of year $ 59,468 $ 59,468 $ 59,490 $ 22

157 CASCADE COUNTY

Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Non-Major Special Revenue Funds

Year Ended June 30, 2015

Tobacco Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Intergovernmental $ 72,000 $ 72,006 $ 6 Total revenues 0 72,000 72,006 6 Expenditures Public H & W $ 1 71,356 71,816 (460) Total expenditures 1 71,356 71,816 (460) Revenues over (under) expenditures (1) 644 190 (454) Net change in fund balance (1) 644 190 (454) Fund balances, beginning of year 2 2 2 0 Fund balances, end of year $ 1 $ 646 $ 192 $ (454)

DNRC Grants Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Intergovernmental $ 116,496 $ 116,496 $ (116,496) Total revenues 116,496 116,496 0 (116,496) Expenditures Public Works 119,991 119,991 119,991 Total expenditures 119,991 119,991 0 119,991 Revenues over (under) expenditures (3,495) (3,495) 0 3,495 Net change in fund balance (3,495) (3,495) 0 3,495 Fund balances, beginning of year 0 0 0 0 Fund balances, end of year $ (3,495) $ (3,495) $ 0 $ (3,495)

158 CASCADE COUNTY

Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Non-Major Special Revenue Funds

Year Ended June 30, 2015

Juv Det Center Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Intergovernmental $ 9,300 $ 9,300 $ 9,300 0 Charges for services 1,595,562 1,912,279 1,851,122 $ (61,157) Miscellaneous 1,250 1,250 5,774 4,524 Total revenues 1,606,112 1,922,829 1,866,196 (56,633) Expenditures Public Safety 1,646,736 1,646,736 1,585,768 60,968 Capital Outlay 4,400 4,400 4,400 Total expenditures 1,651,136 1,651,136 1,585,768 65,368 Revenues over (under) expenditures (45,024) 271,693 280,428 8,735 Transfers in (out) 44,851 44,851 44,851 0 Net change in fund balance (173) 316,544 325,279 8,735 Fund balances, beginning of year (16,397) (16,397) (16,397) 0 Fund balances, end of year $ (16,570) $ 300,147 $ 308,882 $ 8,735

Medical Alert - Aging Ser Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Intergovernmental $ 2,222 $ 2,222 $ (2,222) Miscellaneous $ 58 58 Total revenues 2,222 2,222 58 (2,164) Expenditures Public H & W 1,701 1,701 340 1,361 Total expenditures 1,701 1,701 340 1,361 Revenues over (under) expenditures 521 521 (282) (803) Net change in fund balance 521 521 (282) (803) Fund balances, beginning of year 27,367 27,367 27,367 0 Fund balances, end of year $ 27,888 $ 27,888 $ 27,085 $ (803)

159 CASCADE COUNTY

Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Non-Major Special Revenue Funds

Year Ended June 30, 2015

Forest Reserve Title III Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Intergovernmental $ 19,457 $ 19,457 $ 19,819 $ 362 Total revenues 19,457 19,457 19,819 362 Expenditures Environmental Mgmt 69,466 69,466 251 69,215 Total expenditures 69,466 69,466 251 69,215 Revenues over (under) expenditures (50,009) (50,009) 19,568 69,577 Net change in fund balance (50,009) (50,009) 19,568 69,577 Fund balances, beginning of year 54,484 54,484 54,484 0 Fund balances, end of year $ 4,475 $ 4,475 $ 74,052 $ 69,577

County Attorney Grants Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Intergovernmental $ 58,790 $ 58,790 $ 80,234 $ 21,444 Total revenues 58,790 58,790 80,234 21,444 Expenditures General Government 48,750 52,250 45,553 6,697 Total expenditures 48,750 52,250 45,553 6,697 Revenues over (under) expenditures 10,040 6,540 34,681 28,141 Net change in fund balance 10,040 6,540 34,681 28,141 Fund balances, beginning of year 10,068 10,068 10,068 0 Fund balances, end of year $ 20,108 $ 16,608 $ 44,749 $ 28,141

160 CASCADE COUNTY

Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Non-Major Special Revenue Funds

Year Ended June 30, 2015

Crime Control-Juvenile Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Intergovernmental $ 213,489 $ 213,489 $ 213,459 $ (30) Total revenues 213,489 213,489 213,459 (30) Expenditures Public Safety 213,495 213,495 213,495 0 Total expenditures 213,495 213,495 213,495 0 Revenues over (under) expenditures (6) (6) (36) (30) Net change in fund balance (6) (6) (36) (30) Fund balances, beginning of year 16,432 16,432 16,432 0 Fund balances, end of year $ 16,426 $ 16,426 $ 16,396 $ (30)

Victim Witness Program Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Fines and forfeitures $ 40,000 $ 40,000 $ 27,008 $ (12,992) Total revenues 40,000 40,000 27,008 (12,992) Expenditures Public Safety 41,200 41,200 24,626 16,574 Total expenditures 41,200 41,200 24,626 16,574 Revenues over (under) expenditures (1,200) (1,200) 2,382 3,582 Net change in fund balance (1,200) (1,200) 2,382 3,582 Fund balances, beginning of year 0 0 0 0 Fund balances, end of year $ (1,200) $ (1,200) $ 2,382 $ 3,582

161 CASCADE COUNTY

Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Non-Major Special Revenue Funds

Year Ended June 30, 2015

Public Safety Grants Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Intergovernmental $ 17,750 $ 17,750 $ 16,894 $ (856) Total revenues 17,750 17,750 16,894 (856) Expenditures Public Safety 15,811 30,401 22,783 7,618 Total expenditures 15,811 30,401 22,783 7,618 Revenues over (under) expenditures 1,939 (12,651) (5,889) 6,762 Transfers in (out) 5,842 5,842 5,842 0 Net change in fund balance 7,781 (6,809) (47) 6,762 Fund balances, beginning of year 314 314 314 0 Fund balances, end of year $ 8,095 $ (6,495) $ 267 $ 6,762

Commodity Food Dist Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Intergovernmental $ 9,675 $ 51,339 $ 37,013 $ (14,326) Miscellaneous 100 100 0 Total revenues 9,675 51,439 37,113 (14,326) Expenditures Public H & W 11,678 52,242 31,482 20,760 Total expenditures 11,678 52,242 31,482 20,760 Revenues over (under) expenditures (2,003) (803) 5,631 6,434 Net change in fund balance (2,003) (803) 5,631 6,434 Fund balances, beginning of year 43,134 43,134 43,134 0 Fund balances, end of year $ 41,131 $ 42,331 $ 48,765 $ 6,434

162 CASCADE COUNTY

Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Non-Major Special Revenue Funds

Year Ended June 30, 2015

Rocky Mountain HIDTA Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Total revenues 0 0 0 0 Expenditures Total expenditures 0 0 0 0 Revenues over (under) expenditures 0 0 0 0 Net change in fund balance 0 0 0 0 Fund balances, beginning of year 0 0 0 0 Fund balances, end of year $ 0 $ 0 $ 0 $ 0

Homeland Security Grant Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Intergovernmental $ 64,748 $ 73,498 $ 8,750 $ (64,748) Total revenues 64,748 73,498 8,750 (64,748) Expenditures Public Safety 57,359 66,109 8,070 58,039 Total expenditures 57,359 66,109 8,070 58,039 Revenues over (under) expenditures 7,389 7,389 680 (6,709) Net change in fund balance 7,389 7,389 680 (6,709) Fund balances, beginning of year 1,968 1,968 1,968 0 Fund balances, end of year $ 9,357 $ 9,357 $ 2,648 $ (6,709)

163 CASCADE COUNTY

Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Non-Major Special Revenue Funds

Year Ended June 30, 2015

OEA Defense Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Total revenues 0 0 0 0 Expenditures Total expenditures 0 0 0 0 Revenues over (under) expenditures 0 0 0 0 Net change in fund balance 0 0 0 0 Fund balances, beginning of year $ (6,966) $ (6,966) $ (6,966) 0 Fund balances, end of year $ (6,966) $ (6,966) $ (6,966) $ 0

Sponsored CTEP Grants Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Intergovernmental $ 440,503 $ 440,503 $ 112,944 $ (327,559) Total revenues 440,503 440,503 112,944 (327,559) Expenditures General Government 415,007 415,007 130,451 284,556 Total expenditures 415,007 415,007 130,451 284,556 Revenues over (under) expenditures 25,496 25,496 (17,507) (43,003) Net change in fund balance 25,496 25,496 (17,507) (43,003) Fund balances, beginning of year 26,737 26,737 26,737 0 Fund balances, end of year $ 52,233 $ 52,233 $ 9,230 $ (43,003)

164 CASCADE COUNTY

Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Non-Major Special Revenue Funds

Year Ended June 30, 2015

Community Grants Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Intergovernmental $ 59,298 $ 38,468 $ (20,830) Miscellaneous $ 2,056 2,656 1,333 (1,323) Total revenues 2,056 61,954 39,801 (22,153) Expenditures Public H & W 13,340 148,694 115,275 33,419 Total expenditures 13,340 148,694 115,275 33,419 Revenues over (under) expenditures (11,284) (86,740) (75,474) 11,266 Net change in fund balance (11,284) (86,740) (75,474) 11,266 Fund balances, beginning of year 76,553 76,553 76,553 0 Fund balances, end of year $ 65,269 $ (10,187) $ 1,079 $ 11,266

Nutritional and Physical Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Total revenues 0 0 0 0 Expenditures Total expenditures 0 0 0 0 Revenues over (under) expenditures 0 0 0 0 Net change in fund balance 0 0 0 0 Fund balances, beginning of year 0 0 0 0 Fund balances, end of year $ 0 $ 0 $ 0 $ 0

165 CASCADE COUNTY

Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Non-Major Special Revenue Funds

Year Ended June 30, 2015

Public Health Emergency Prepared Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Intergovernmental $ 94,788 $ 101,192 $ 6,404 Total revenues 0 94,788 101,192 6,404 Expenditures Public H & W $ 1 165,037 147,982 17,055 Capital Outlay 45,001 8,299 36,702 Total expenditures 1 210,038 156,281 53,757 Revenues over (under) expenditures (1) (115,250) (55,089) 60,161 Net change in fund balance (1) (115,250) (55,089) 60,161 Fund balances, beginning of year 112,467 112,467 112,467 0 Fund balances, end of year $ 112,466 $ (2,783) $ 57,378 $ 60,161

Cancer Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Intergovernmental $ 175,480 $ 213,580 $ 38,100 Total revenues 0 175,480 213,580 38,100 Expenditures Public H & W 193,196 153,095 40,101 Total expenditures 0 193,196 153,095 40,101 Revenues over (under) expenditures 0 (17,716) 60,485 78,201 Transfers in (out) (20,019) (20,019) Net change in fund balance 0 (17,716) 40,466 58,182 Fund balances, beginning of year 0 0 0 0 Fund balances, end of year $ 0 $ (17,716) $ 40,466 $ 58,182

166 CASCADE COUNTY

Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Non-Major Special Revenue Funds

Year Ended June 30, 2015

Air Pollution Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Intergovernmental $ 13,734 $ 16,799 $ 3,065 Total revenues 0 13,734 16,799 3,065 Expenditures Environmental Mgmt 13,584 11,856 1,728 Total expenditures 0 13,584 11,856 1,728 Revenues over (under) expenditures 0 150 4,943 4,793 Net change in fund balance 0 150 4,943 4,793 Fund balances, beginning of year $ 2,407 2,407 2,407 0 Fund balances, end of year $ 2,407 $ 2,557 $ 7,350 $ 4,793

Institutional Controls Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Intergovernmental $ 130,777 $ 5,240 $ (125,537) Total revenues 0 130,777 5,240 (125,537) Expenditures Public H & W 110,886 5,281 105,605 Total expenditures 0 110,886 5,281 105,605 Revenues over (under) expenditures 0 19,891 (41) (19,932) Net change in fund balance 0 19,891 (41) (19,932) Fund balances, beginning of year $ (15) (15) (15) 0 Fund balances, end of year $ (15) $ 19,876 $ (56) $ (19,932)

167 CASCADE COUNTY

Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Non-Major Special Revenue Funds

Year Ended June 30, 2015

W.I.C. Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Intergovernmental $ 7,459 $ 416,246 $ 368,270 $ (47,976) Total revenues 7,459 416,246 368,270 (47,976) Expenditures Public H & W 28,525 381,158 339,107 42,051 Total expenditures 28,525 381,158 339,107 42,051 Revenues over (under) expenditures (21,066) 35,088 29,163 (5,925) Transfers in (out) (29,162) (29,162) Net change in fund balance (21,066) 35,088 1 (35,087) Fund balances, beginning of year 0 0 0 0 Fund balances, end of year $ (21,066) $ 35,088 $ 1 $ (35,087)

Maternal & Child Health Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Intergovernmental $ 556,155 $ 492,646 $ (63,509) Miscellaneous 1,500 8,590 7,090 Total revenues 0 557,655 501,236 (56,419) Expenditures Public H & W $ 1 612,413 529,230 83,183 Total expenditures 1 612,413 529,230 83,183 Revenues over (under) expenditures (1) (54,758) (27,994) 26,764 Transfers in (out) 126,143 47,537 (78,606) Net change in fund balance (1) 71,385 19,543 (51,842) Fund balances, beginning of year 1 1 1 0 Fund balances, end of year $ 0 $ 71,386 $ 19,544 $ (51,842)

168 CASCADE COUNTY

Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Non-Major Special Revenue Funds

Year Ended June 30, 2015

Youth Suicide Prevention Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Total revenues 0 0 0 0 Expenditures Total expenditures 0 0 0 0 Revenues over (under) expenditures 0 0 0 0 Net change in fund balance 0 0 0 0 Fund balances, beginning of year 0 0 0 0 Fund balances, end of year $ 0 $ 0 $ 0 $ 0

Hiv Consortia Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Intergovernmental $ 30,000 $ 30,000 0 Total revenues 0 30,000 30,000 0 Expenditures Public H & W 29,950 30,000 $ (50) Total expenditures 0 29,950 30,000 (50) Revenues over (under) expenditures 0 50 0 (50) Net change in fund balance 0 50 0 (50) Fund balances, beginning of year $ 17 17 17 0 Fund balances, end of year $ 17 $ 67 $ 17 $ (50)

169 CASCADE COUNTY

Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Non-Major Special Revenue Funds

Year Ended June 30, 2015

Fetal Alcohol Syndrome Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Charges for services $ 146,146 $ 86,421 $ (59,725) Total revenues 0 146,146 86,421 (59,725) Expenditures Public H & W 125,845 56,213 69,632 Total expenditures 0 125,845 56,213 69,632 Revenues over (under) expenditures 0 20,301 30,208 9,907 Transfers in (out) (20,299) (20,299) Net change in fund balance 0 20,301 9,909 (10,392) Fund balances, beginning of year 0 0 0 0 Fund balances, end of year $ 0 $ 20,301 $ 9,909 $ (10,392)

Immunization Projects Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Intergovernmental $ 44,851 $ 44,852 $ 1 Total revenues 0 44,851 44,852 1 Expenditures Public H & W 32,733 32,728 5 Total expenditures 0 32,733 32,728 5 Revenues over (under) expenditures 0 12,118 12,124 6 Transfers in (out) (4,630) (4,630) Net change in fund balance 0 12,118 7,494 (4,624) Fund balances, beginning of year $ 1 1 1 0 Fund balances, end of year $ 1 $ 12,119 $ 7,495 $ (4,624)

170 CASCADE COUNTY

Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Non-Major Special Revenue Funds

Year Ended June 30, 2015

Tuberculosis Prevention Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Total revenues 0 0 0 0 Expenditures Total expenditures 0 0 0 0 Revenues over (under) expenditures 0 0 0 0 Net change in fund balance 0 0 0 0 Fund balances, beginning of year 0 0 0 0 Fund balances, end of year $ 0 $ 0 $ 0 $ 0

Direct Services - Aging Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Intergovernmental $ 259,829 $ 259,829 $ 258,997 $ (832) Miscellaneous 25,000 32,700 26,387 (6,313) Total revenues 284,829 292,529 285,384 (7,145) Expenditures Public H & W 314,184 323,874 331,202 (7,328) Total expenditures 314,184 323,874 331,202 (7,328) Revenues over (under) expenditures (29,355) (31,345) (45,818) (14,473) Transfers in (out) 36,588 36,588 36,588 0 Net change in fund balance 7,233 5,243 (9,230) (14,473) Fund balances, beginning of year 250,839 250,839 250,839 0 Fund balances, end of year $ 258,072 $ 256,082 $ 241,609 $ (14,473)

171 CASCADE COUNTY

Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Non-Major Special Revenue Funds

Year Ended June 30, 2015

Aids/Hiv Testing Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Intergovernmental $ 21,998 $ 22,269 $ 271 Total revenues 0 21,998 22,269 271 Expenditures Public H & W 18,347 18,369 (22) Total expenditures 0 18,347 18,369 (22) Revenues over (under) expenditures 0 3,651 3,900 249 Transfers in (out) (1,142) (1,142) Net change in fund balance 0 3,651 2,758 (893) Fund balances, beginning of year 0 0 0 0 Fund balances, end of year $ 0 $ 3,651 $ 2,758 $ (893)

Contracted Service -Aging Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Intergovernmental $ 130,986 $ 141,786 $ 139,718 $ (2,068) Total revenues 130,986 141,786 139,718 (2,068) Expenditures Public H & W 121,917 156,913 142,560 14,353 Total expenditures 121,917 156,913 142,560 14,353 Revenues over (under) expenditures 9,069 (15,127) (2,842) 12,285 Transfers in (out) 7,100 7,100 7,100 0 Net change in fund balance 16,169 (8,027) 4,258 12,285 Fund balances, beginning of year 82,610 82,610 82,610 0 Fund balances, end of year $ 98,779 $ 74,583 $ 86,868 $ 12,285

172 CASCADE COUNTY

Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Non-Major Special Revenue Funds

Year Ended June 30, 2015

Ryan White Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Total revenues 0 0 0 0 Expenditures Total expenditures 0 0 0 0 Revenues over (under) expenditures 0 0 0 0 Net change in fund balance 0 0 0 0 Fund balances, beginning of year $ 1 $ 1 $ 1 0 Fund balances, end of year $ 1 $ 1 $ 1 $ 0

Senior Nutrition -Aging Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Intergovernmental $ 406,672 $ 413,172 $ 409,896 $ (3,276) Miscellaneous 217,307 231,701 233,055 1,354 Total revenues 623,979 644,873 642,951 (1,922) Expenditures Public H & W 698,180 719,074 705,431 13,643 Total expenditures 698,180 719,074 705,431 13,643 Revenues over (under) expenditures (74,201) (74,201) (62,480) 11,721 Transfers in (out) 96,200 96,200 96,200 0 Net change in fund balance 21,999 21,999 33,720 11,721 Fund balances, beginning of year 213,930 213,930 213,930 0 Fund balances, end of year $ 235,929 $ 235,929 $ 247,650 $ 11,721

173 CASCADE COUNTY

Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Non-Major Special Revenue Funds

Year Ended June 30, 2015

Aging - 10-22A-ADRC8 Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Intergovernmental $ 16,817 $ 18,317 $ 7,810 $ (10,507) Total revenues 16,817 18,317 7,810 (10,507) Expenditures Public H & W 4,495 5,995 1,261 4,734 Total expenditures 4,495 5,995 1,261 4,734 Revenues over (under) expenditures 12,322 12,322 6,549 (5,773) Net change in fund balance 12,322 12,322 6,549 (5,773) Fund balances, beginning of year 12,975 12,975 12,975 0 Fund balances, end of year $ 25,297 $ 25,297 $ 19,524 $ (5,773)

RSVP - Aging Services Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Intergovernmental $ 95,287 $ 98,687 $ 96,235 $ (2,452) Miscellaneous 9,947 9,947 1,876 (8,071) Total revenues 105,234 108,634 98,111 (10,523) Expenditures Public H & W 155,576 158,976 88,822 70,154 Total expenditures 155,576 158,976 88,822 70,154 Revenues over (under) expenditures (50,342) (50,342) 9,289 59,631 Transfers in (out) 10,000 10,000 10,000 0 Net change in fund balance (40,342) (40,342) 19,289 59,631 Fund balances, beginning of year 53,813 53,813 53,813 0 Fund balances, end of year $ 13,471 $ 13,471 $ 73,102 $ 59,631

174 CASCADE COUNTY

Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Non-Major Special Revenue Funds

Year Ended June 30, 2015

Administrative - Aging Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Intergovernmental $ 64,997 $ 69,997 $ 69,997 0 Charges for services 8,760 8,760 8,760 0 Total revenues 73,757 78,757 78,757 0 Expenditures Public H & W 190,431 195,431 146,054 $ 49,377 Total expenditures 190,431 195,431 146,054 49,377 Revenues over (under) expenditures (116,674) (116,674) (67,297) 49,377 Transfers in (out) 65,721 65,721 65,721 0 Net change in fund balance (50,953) (50,953) (1,576) 49,377 Fund balances, beginning of year 6,974 6,974 6,974 0 Fund balances, end of year $ (43,979) $ (43,979) $ 5,398 $ 49,377

2342 - Fire Council Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Licenses and permits $ 8,080 $ 8,080 $ 8,791 $ 711 Investment & royalty earnings 4 4 Total revenues 8,080 8,080 8,795 715 Expenditures Public Safety 7,000 29,000 27,655 1,345 Total expenditures 7,000 29,000 27,655 1,345 Revenues over (under) expenditures 1,080 (20,920) (18,860) 2,060 Transfers in (out) 22,000 22,000 0 Net change in fund balance 1,080 1,080 3,140 2,060 Fund balances, beginning of year 3,576 3,576 3,576 0 Fund balances, end of year $ 4,656 $ 4,656 $ 6,716 $ 2,060

175 CASCADE COUNTY

Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Non-Major Special Revenue Funds

Year Ended June 30, 2015

Foster Grandparents - Age Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Intergovernmental $ 200,951 $ 200,951 $ 188,082 $ (12,869) Miscellaneous 24,004 24,004 15,298 (8,706) Total revenues 224,955 224,955 203,380 (21,575) Expenditures Public H & W 248,047 248,047 235,336 12,711 Total expenditures 248,047 248,047 235,336 12,711 Revenues over (under) expenditures (23,092) (23,092) (31,956) (8,864) Transfers in (out) 10,000 10,000 26,328 16,328 Net change in fund balance (13,092) (13,092) (5,628) 7,464 Fund balances, beginning of year 3,798 3,798 3,798 0 Fund balances, end of year $ (9,294) $ (9,294) $ (1,830) $ 7,464

176 CASCADE COUNTY

Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Non-Major Special Revenue Funds

Year Ended June 30, 2015

NONMAJOR DEBT SERVICE FUNDS

The debt service funds account for the accumulation of resources for the payment of principal and interest on general obligation debt and rural improvement district debt.

Fair Imp. G.O. Bonds - Established to account for levy revenues & debt service payments on the fairground improvement General Obligation bond issue. Adult Detention G.O. Bond- Established to account for levy revenues & debt service payments on the Adult Detention Center General Obligation bond issue. County Compensated Absences - Established to set aside monies for employees that are retiring or leaving the County. This money is used to pay for the employee's accrued vacation and sick leave. R.I.D. (Rural Special Improvement District) Revolving - Set up to establish a Rural Special Improvement District Revolving Fund. RID (Rural Special Improvement District) #39 - Sun Prairie Road - Monitor repayment of Rural Special Improvement District #39 Bond - Sun Prairie Road. RID (Rural Special Improvement District) #40 - Huckleberry Drive - Monitor repayment of Rural Special Improvement District #40 Bond - Huckleberry Drive. RID (Rural Special Improvement District) #41 -Park Garden Est.- Monitor repayment of Rural Special Improvement District #41Warrants- Park Garden Estates. Gannon/Flood Road RID (Rural Special Improvement District) - Monitor repayment of the Intercap loan for the district. Whitetail Lane RID (Rural Special Improvement District) - Monitor repayment of the Intercap loan for the district. Bob Marshal RID (Rural Special Improvement District) #53 - Monitor repayment of the Intercap loan for the district.

177

CASCADE COUNTY

Combining Balance Sheets -- Nonmajor Debt Service Funds

June 30, 2015

3030 - Adult 3200 - County 3020 - Fair Detention Compensated 3400 - Imp.G.O.Bonds G.O.Bond Absences R.I.D.Revolving

Assets Cash and investments $ 30,404 $ 186,529 $ 411,973 $ 43,514 Taxes receivable 16,915 48,090 21,435

Total assets $ 47,319 $ 234,619 $ 411,973 $ 64,949

Liabilities, deferred inflows, and fund balance Liabilities Total liabilities - - - -

Deferred inflow Deferred tax revenue 17,032 48,732 21,994 Total deferred inflow 17,032 48,732 21,994

Fund balances Restricted 411,973 Committed 185,887 Assigned 30,287 42,955 Total fund balances 30,287 185,887 411,973 42,955

Total liabilities, deferred inflows, and fund balance $ 47,319 $ 234,619 $ 411,973 $ 64,949

178 3539 - RID #39 3540 - RID #40 3541 - RID #41 3542 - 3543 - 3553 - Bob Total Non- Sun Prairie Huckleberry Park Garden Gannon/Flood Whitetail Lane Marshall RSID Major Debt Road Drive Est. Road RID RID #53 Service Funds

$ 43,673 $ 8,788 $ 8,268 $ 13,229 $ 5,206 $ 8,680 $ 760,264 1,021 319 87,780

$ 43,673 $ 8,788 $ 8,268 $ 14,250 $ 5,525 $ 8,680 $ 848,044

------

1,041 326 89,125 1,041 326 89,125

411,973 185,887 43,673 8,788 8,268 13,209 5,199 8,680 161,059 43,673 8,788 8,268 13,209 5,199 8,680 758,919

$ 43,673 $ 8,788 $ 8,268 $ 14,250 $ 5,525 $ 8,680 $ 848,044

179 CASCADE COUNTY

Combining Statement of Revenues, Expenditures, and Changes in Fund Balance -- Nonmajor Debt Service Funds

June 30, 2015

3030 - Adult 3200 - County 3020 - Fair Detention Compensated 3400 - Imp.G.O.Bonds G.O.Bond Absences R.I.D.Revolving Revenues Tax Revenue 21,607 755,222 Investment income 19 371 431 45 Other revenue Total revenues 21,626 755,593 431 45

Expenditures Current General government (217) 206 Debt service Principal 680,000 Interest 27,600 Total expenditures (217) 707,806 0 0 Revenues over (under) expenditures 21,843 47,787 431 45

Other financing sources (uses)

Net change in fund balances 21,843 47,787 431 45

Fund balances, beginning of year 8,444 138,100 411,542 42,910

Fund balances, end of year $ 30,287 $ 185,887 $ 411,973 $ 42,955

180 3539 - RID #39 3540 - RID #40 3541 - RID #41 3542 - 3543 - 3553 - Bob Total Non- Sun Prairie Huckleberry Park Garden Gannon/Flood Whitetail Lane Marshall RSID Major Debt Road Drive Est. Road RID RID #53 Service Funds

249 20 1,576 778,674 47 8 9 11 5 8 954 28,533 5,730 6,909 41,172 47 8 9 28,793 5,755 8,493 820,800

(929) (866) (1,827) (328) (3,961)

22,888 5,557 6,086 714,531 409 99 725 28,833 (929) (866) 0 21,470 5,328 6,811 739,403 976 874 9 7,323 427 1,682 81,397

976 874 9 7,323 427 1,682 81,397

42,697 7,914 8,259 5,886 4,772 6,998 677,522

$ 43,673 $ 8,788 $ 8,268 $ 13,209 $ 5,199 $ 8,680 $ 758,919

181 CASCADE COUNTY

Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Non-Major Debt Service Funds

Year Ended June 30, 2015

Fair Imp.G.O.Bonds Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Tax revenue $ 21,607 $ 21,607 Investment & royalty earnings 19 19 Total revenues 0 0 21,626 21,626 Expenditures General Government (217) 217 Total expenditures 0 0 (217) 217 Revenues over (under) expenditures 0 0 21,843 21,843 Net change in fund balance 0 0 21,843 21,843 Fund balances, beginning of year $ 8,444 $ 8,444 8,444 0 Fund balances, end of year $ 8,444 $ 8,444 $ 30,287 $ 21,843

Adult Detention G.O.Bond Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Tax revenue $ 738,119 $ 738,119 $ 755,221 $ 17,102 Investment & royalty earnings 371 371 Total revenues 738,119 738,119 755,592 17,473 Expenditures General Government 300 300 206 94 Debt Service Principal 680,000 680,000 680,000 0 Interest 27,600 27,600 27,600 0 Total expenditures 707,900 707,900 707,806 94 Revenues over (under) expenditures 30,219 30,219 47,786 17,567 Transfers in (out) 37,000 37,000 (37,000) Net change in fund balance 67,219 67,219 47,786 (19,433) Fund balances, beginning of year 138,100 138,100 138,100 0 Fund balances, end of year $ 205,319 $ 205,319 $ 185,886 $ (19,433)

182 CASCADE COUNTY

Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Non-Major Debt Service Funds

Year Ended June 30, 2015

County Compensated Absences Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Investment & royalty earnings $ 431 $ 431 Total revenues 0 0 431 431 Expenditures Total expenditures 0 0 0 0 Revenues over (under) expenditures 0 0 431 431 Net change in fund balance 0 0 431 431 Fund balances, beginning of year $ 411,542 $ 411,542 411,542 0 Fund balances, end of year $ 411,542 $ 411,542 $ 411,973 $ 431

R.I.D.Revolving Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Investment & royalty earnings $ 45 $ 45 Total revenues 0 0 45 45 Expenditures Total expenditures 0 0 0 0 Revenues over (under) expenditures 0 0 45 45 Net change in fund balance 0 0 45 45 Fund balances, beginning of year $ 42,910 $ 42,910 42,910 0 Fund balances, end of year $ 42,910 $ 42,910 $ 42,955 $ 45

183 CASCADE COUNTY

Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Non-Major Debt Service Funds

Year Ended June 30, 2015

RID #39 Sun Prairie Road Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Investment & royalty earnings $ 47 $ 47 Total revenues 0 0 47 47 Expenditures General Government (929) 929 Total expenditures 0 0 (929) 929 Revenues over (under) expenditures 0 0 976 976 Net change in fund balance 0 0 976 976 Fund balances, beginning of year $ 42,697 $ 42,697 42,697 0 Fund balances, end of year $ 42,697 $ 42,697 $ 43,673 $ 976

RID #40 Huckleberry Drive Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Investment & royalty earnings $ 9 $ 9 Total revenues 0 0 9 9 Expenditures General Government (866) 866 Total expenditures 0 0 (866) 866 Revenues over (under) expenditures 0 0 875 875 Net change in fund balance 0 0 875 875 Fund balances, beginning of year $ 7,914 $ 7,914 7,914 0 Fund balances, end of year $ 7,914 $ 7,914 $ 8,789 $ 875

184 CASCADE COUNTY

Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Non-Major Debt Service Funds

Year Ended June 30, 2015

RID #41 Park Garden Est. Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Investment & royalty earnings $ 9 $ 9 Total revenues 0 0 9 9 Expenditures Total expenditures 0 0 0 0 Revenues over (under) expenditures 0 0 9 9 Net change in fund balance 0 0 9 9 Fund balances, beginning of year $ 8,259 $ 8,259 8,259 0 Fund balances, end of year $ 8,259 $ 8,259 $ 8,268 $ 9

Gannon/Flood Road RID Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Tax revenue $ 248 $ 248 Investment & royalty earnings 11 11 Miscellaneous $ 30,068 $ 30,068 28,533 (1,535) Total revenues 30,068 30,068 28,792 (1,276) Expenditures General Government (1,827) 1,827 Debt Service Principal 22,888 22,888 22,888 0 Interest 410 410 409 1 Total expenditures 23,298 23,298 21,470 1,828 Revenues over (under) expenditures 6,770 6,770 7,322 552 Net change in fund balance 6,770 6,770 7,322 552 Fund balances, beginning of year 5,886 5,886 5,886 0 Fund balances, end of year $ 12,656 $ 12,656 $ 13,208 $ 552

185 CASCADE COUNTY

Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Non-Major Debt Service Funds

Year Ended June 30, 2015

Whitetail Lane RID Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Tax revenue $ 21 $ 21 Investment & royalty earnings 5 5 Miscellaneous $ 5,612 $ 5,612 5,730 118 Total revenues 5,612 5,612 5,756 144 Expenditures General Government (328) 328 Debt Service Principal 5,557 5,557 5,557 0 Interest 100 100 99 1 Total expenditures 5,657 5,657 5,328 329 Revenues over (under) expenditures (45) (45) 428 473 Net change in fund balance (45) (45) 428 473 Fund balances, beginning of year 4,772 4,772 4,772 0 Fund balances, end of year $ 4,727 $ 4,727 $ 5,200 $ 473

186 CASCADE COUNTY

Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Non-Major Debt Service Funds

Year Ended June 30, 2015

Bob Marshall RSID #53 Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Tax revenue $ 1,577 $ 1,577 Investment & royalty earnings 8 8 Miscellaneous $ 6,904 $ 6,904 6,909 5 Total revenues 6,904 6,904 8,494 1,590 Expenditures Debt Service Principal 6,086 6,086 6,086 0 Interest 726 726 725 1 Total expenditures 6,812 6,812 6,811 1 Revenues over (under) expenditures 92 92 1,683 1,591 Net change in fund balance 92 92 1,683 1,591 Fund balances, beginning of year 6,998 6,998 6,998 0 Fund balances, end of year $ 7,090 $ 7,090 $ 8,681 $ 1,591

187

NONMAJOR CAPITAL PROJECTS FUNDS

The capital projects funds account for the financial resources to be used for the acquisition or construction of major capital facilities (other than those financed by proprietary and trust funds).

Capital Building Reserve - Set up to establish a capital building reserve for the County. Public Works Capital Project - Set up to establish a capital reserve for Public Works function. Fair Capital Reserve - Set up to establish a capital building reserve for the Montana Expo Park. Mosquito Capital Reserve - Set up to establish a capital building reserve for the Weed and Mosquito Department. Junk. Veh Capital Reserve - Set up to establish a capital building reserve for the Junk Vehicle Program. Health Capital Reserve - Set up to establish a capital building reserve for the City/County Health Department. Clinic Capital lmprovements - Set up to establish a capital building reserve for the Clinic. CTEP Capital Project - Set up to account for federal CTEP grants utilized for capital improvements to County facilities. ADC Capital Improvement - Set up to fund capital improvements for the Sheriffs Office and Adult Detention Center. Capital Improvement Grants - A fund utilized by the County for Capital Improvement grants tracking that will remain with the County.

188 CASCADE COUNTY

Combining Balance Sheets -- Nonmajor Capital Projects Funds

June 30, 2015

4015 - Public 4020 - Fair 4060 - Junk Works Capital Capital 4040 - Mosquito Veh Capital Project Reserve Capital Reserve Reserve

Assets Cash and investments $ 332,815 $ 43,967 $ 1,782 $ 112,585 Accounts receivable 8,566 Other receivable 7,228

Total assets $ 348,609 $ 43,967 $ 1,782 $ 112,585

Liabilities and fund balances Liabilities Deferred revenue 7,369 Total liabilities 7,369 - - -

Fund balances Assigned 341,240 43,967 1,782 112,585 Total fund balances 341,240 43,967 1,782 112,585

Total liabilities and fund balances $ 348,609 $ 43,967 $ 1,782 $ 112,585

189 Total Non- 4070 - Health 4080 - Clinic 4140 - ADC 4301 - Capital Major Capital Capital Capital 4130 - CTEP Capital Improvemnt Projects Reserve Improvmnts Capital Project Improvement Grants Funds

$ 42,557 $ 1 $ 26 $ 245,166 $ $ 778,899 8,566 7,228

$ 42,557 $ 1 $ 26 $ 245,166 $ - $ 794,693

7,369 - - - - - 7,369

42,557 1 26 245,166 787,324 42,557 1 26 245,166 - 787,324

$ 42,557 $ 1 $ 26 $ 245,166 $ - $ 794,693

190 CASCADE COUNTY

Combining Statement of Revenues, Expenditures, and Changes in Fund Balance -- Nonmajor Capital Projects Funds

Year Ended June 30, 2015

4015 - Public 4020 - Fair 4060 - Junk Works Capital Capital 4040 - Mosquito Veh Capital Project Reserve Capital Reserve Reserve Revenues Intergovernmental sources $ $ $ $ Data processing 272 Investment income 2 27 1 101 Other revenue 302,932 15,744 Total revenues 303,206 15,771 1 101

Expenditures Current Public works 141 General government Economic development Debt service Capital outlay 1,042,573 15,744 Total expenditures 1,042,714 15,744 0 0 Revenues over (under) expenditures (739,508) 27 1 101

Other financing sources (uses) Transfers in 1,018,500 Transfers out (60,000) Sale of capital assets 66,832 Total other financing sources (uses) 1,085,332 0 0 (60,000)

Net change in fund balances 345,824 27 1 (59,899)

Fund balances, beginning of year (4,584) 43,940 1,781 172,484

Fund balances, end of year $ 341,240 $ 43,967 $ 1,782 $ 112,585

191 Total Non- 4070 - Health 4080 - Clinic 4140 - ADC 4301 - Capital Major Capital Capital Capital 4130 - CTEP Capital Improvemnt Projects Reserve Improvmnts Capital Project Improvement Grants Funds

$ $ $ 80,957 $ $ $ 80,957 272 9 3 266 409 318,676 9 0 80,960 266 0 400,314

141 17,717 17,717 1 1

73,264 91,601 349,483 1,572,665 73,264 0 91,602 367,200 0 1,590,524 (73,255) 0 (10,642) (366,934) 0 (1,190,210)

70,000 120,910 1,209,410 (60,000) 66,832 70,000 0 0 120,910 0 1,216,242

(3,255) 0 (10,642) (246,024) 0 26,032

45,812 1 10,668 491,190 0 761,292

$ 42,557 $ 1 $ 26 $ 245,166 $ 0 $ 787,324

192 CASCADE COUNTY

Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Non-Major Capital Projects Funds

Year Ended June 30, 2015

Public Works Capital Project Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Charges for services $ 31,322 $ 31,322 $ (31,322) Tax revenue $ 272 272 Investment & royalty earnings 2 2 Miscellaneous 17,322 17,322 302,932 285,610 Total revenues 48,644 48,644 303,206 254,562 Expenditures Public Works 141 (141) Capital Outlay 1,006,000 1,058,531 1,042,573 15,958 Total expenditures 1,006,000 1,058,531 1,042,714 15,817 Revenues over (under) expenditures (957,356) (1,009,887) (739,508) 270,379 Transfers in (out) 1,018,500 1,018,500 1,018,500 0 Gain/Loss on Disposal of Asset 52,531 66,832 14,301 Net change in fund balance 61,144 61,144 345,824 284,680 Fund balances, beginning of year (4,584) (4,584) (4,584) 0 Fund balances, end of year $ 56,560 $ 56,560 $ 341,240 $ 284,680

193 CASCADE COUNTY

Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Non-Major Capital Projects Funds

Year Ended June 30, 2015

Fair Capital Reserve Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Investment & royalty earnings $ 27 $ 27 Miscellaneous $ 15,744 15,744 0 Total revenues 0 15,744 15,771 27 Expenditures Capital Outlay 15,744 15,744 0 Total expenditures 0 15,744 15,744 0 Revenues over (under) expenditures 0 0 27 27 Net change in fund balance 0 0 27 27 Fund balances, beginning of year $ 43,940 43,940 43,940 0 Fund balances, end of year $ 43,940 $ 43,940 $ 43,967 $ 27

Mosquito Capital Reserve Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Investment & royalty earnings $ 1 $ 1 Total revenues 0 0 1 1 Expenditures Total expenditures 0 0 0 0 Revenues over (under) expenditures 0 0 1 1 Net change in fund balance 0 0 1 1 Fund balances, beginning of year $ 1,781 $ 1,781 1,781 0 Fund balances, end of year $ 1,781 $ 1,781 $ 1,782 $ 1

194 CASCADE COUNTY

Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Non-Major Capital Projects Funds

Year Ended June 30, 2015

Junk Veh Capital Reserve Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Investment & royalty earnings $ 101 $ 101 Total revenues 0 0 101 101 Expenditures Total expenditures 0 0 0 0 Revenues over (under) expenditures 0 0 101 101 Transfers in (out) $ (60,000) $ (60,000) (60,000) 0 Net change in fund balance (60,000) (60,000) (59,899) 101 Fund balances, beginning of year 172,484 172,484 172,484 0 Fund balances, end of year $ 112,484 $ 112,484 $ 112,585 $ 101

Health Capital Reserve Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Investment & royalty earnings $ 9 $ 9 Total revenues 0 0 9 9 Expenditures Capital Outlay $ 55,000 $ 125,000 73,264 51,736 Total expenditures 55,000 125,000 73,264 51,736 Revenues over (under) expenditures (55,000) (125,000) (73,255) 51,745 Transfers in (out) 70,000 70,000 0 Net change in fund balance (55,000) (55,000) (3,255) 51,745 Fund balances, beginning of year 45,812 45,812 45,812 0 Fund balances, end of year $ (9,188) $ (9,188) $ 42,557 $ 51,745

195 CASCADE COUNTY

Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Non-Major Capital Projects Funds

Year Ended June 30, 2015

Clinic Capital Improvmnts Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Total revenues 0 0 0 0 Expenditures Total expenditures 0 0 0 0 Revenues over (under) expenditures 0 0 0 0 Net change in fund balance 0 0 0 0 Fund balances, beginning of year $ 1 $ 1 $ 1 0 Fund balances, end of year $ 1 $ 1 $ 1 $ 0

CTEP Capital Project Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Intergovernmental $ 91,603 $ 91,603 $ 80,957 $ (10,646) Investment & royalty earnings 3 3 Total revenues 91,603 91,603 80,960 (10,643) Expenditures Economic Development 91,603 91,603 1 91,602 Capital Outlay 91,601 (91,601) Total expenditures 91,603 91,603 91,602 1 Revenues over (under) expenditures 0 0 (10,642) (10,642) Net change in fund balance 0 0 (10,642) (10,642) Fund balances, beginning of year 10,668 10,668 10,668 0 Fund balances, end of year $ 10,668 $ 10,668 $ 26 $ (10,642)

196 CASCADE COUNTY

Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Non-Major Capital Projects Funds

Year Ended June 30, 2015

ADC Capital Improvement Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Investment & royalty earnings $ 266 $ 266 Total revenues 0 0 266 266 Expenditures General Government $ 10,084 $ 23,474 17,717 5,757 Capital Outlay 468,898 470,508 349,483 121,025 Total expenditures 478,982 493,982 367,200 126,782 Revenues over (under) expenditures (478,982) (493,982) (366,934) 127,048 Transfers in (out) 120,910 120,910 120,910 0 Net change in fund balance (358,072) (373,072) (246,024) 127,048 Fund balances, beginning of year 491,190 491,190 491,190 0 Fund balances, end of year $ 133,118 $ 118,118 $ 245,166 $ 127,048

Capital Improvemnt Grants Variance with Budget - Original Favorable Budget Final Budget Actual (Unfavorable) Revenues Total revenues 0 0 0 0 Expenditures Total expenditures 0 0 0 0 Revenues over (under) expenditures 0 0 0 0 Net change in fund balance 0 0 0 0 Fund balances, beginning of year 0 0 0 0 Fund balances, end of year $ 0 $ 0 $ 0 $ 0

197 INTERNAL SERVICE FUNDS

The internal service funds account for the financing of goods or services provided by one department or agency to other departments or agencies of the County on a cost reimbursement basis.

Intra-Governmental Gasoline - Established to track interdepartmental gasoline usage. County Printer - Established to provide for printing services to County departments. Self Insurance - Established to account for County revenue and payments to self insured health insurance plan. Fleet Maintenance - This fund was established to track the costs of the County's fleet maintenance department and the activities of the painter and carpenter.

198 CASCADE COUNTY

Combining Statements of Net Position -- Internal Service Funds

June 30, 2015

6010 - Intra- 6020 - Govmntl- County 6050 - Self Gasoline Printer Insurance Assets Current assets Cash and investments $ 140,087 $ 41,336 $ Accounts receivable 1,748 Inventory Advances from other funds 1,445,831 Total current assets 140,087 43,084 1,445,831 Noncurrent assets Capital assets, net 41,267 40,966 Total noncurrent assets 41,267 40,966 0 Total assets 181,354 84,050 1,445,831 Deferred outflows of resources Deferred outflows related to pensions 0 3,534 0 Total deferred outflows of resources 0 3,534 0

Liabilities Current liabilities Accounts payable 1 392 290 Accrued liabilities 893 Accrued Payroll 1,691 Due to other funds 172,451 Total current liabilities 1 2,976 172,741 Noncurrent liabilities Notes payable Compensated absences 5,627 Net pension liability 46,426 Total noncurrent liabilities 0 52,053 0 Total liabilities 1 55,029 172,741 Deferred inflows of resources Deferred inflows related to pensions 0 11,996 0 Total deferred inflows of resources 0 11,996 0 Net position Net investment in capital assets 41,267 40,966 Unrestricted 140,086 (20,407) 1,273,090 Total net position $ 181,353 $ 20,559 $ 1,273,090

See Accompanying Notes to the Financial Statements. 199 6040 - MACO EE Health, Total Internal Dental, Service 6051 - Fleet Vision Totals Funds

$ $ 130,445 $ 311,868 21,709 4,264 27,721 7,029 7,029 1,445,831 28,738 134,709 1,792,449

1,972,811 2,055,044 1,972,811 0 2,055,044 2,001,549 134,709 3,847,493

32,666 0 36,200 32,666 0 36,200

20,630 18,612 39,925 5,391 1,727 8,011 16,864 18,555 1,497,325 100,822 1,770,598 1,540,210 121,161 1,837,089

752,744 752,744 55,669 61,296 429,146 475,572 1,237,559 0 1,289,612 2,777,769 121,161 3,126,701

110,884 0 122,880 110,884 0 122,880

1,220,067 1,302,300 (2,074,505) 13,548 (668,188) $ (854,438) $ 13,548 $ 634,112

See Accompanying Notes to the Financial Statements. 200 CASCADE COUNTY

Combining Statement of Revenues, Expenditures, and Changes in Net Position -- Internal Service Funds

Year Ended June 30, 2015

6010 - Intra- 6020 - Govmntl- County 6050 - Self Gasoline Printer Insurance Operating revenues Internal services $ $ 80,461 $ (702) On-behalf payments related to pensions 1,313 Miscellaneous revenues 29,598 Total operating revenues 0 81,774 28,896 Operating expenses Operating expenses 2,143 Personal services 63,961 Supplies 4,239 Travel and training 891 Office supplies Utilities and telephone 730 Insurance 165 (10,081) Professional fees 1,628 Depreciation 10,317 8,007 Total operating expenses 10,317 81,764 (10,081) Operating income (loss) (10,317) 10 38,977 Non-operating revenues Interest and investment income 17 7,257 Debt service interest (expense) Gain (loss) on sale of assets (16,741) Total non-operating revenues (16,741) 17 7,257 Income (loss) before capital contributions (27,058) 27 46,234 Capital contributions 27,146 Transfers in (out) 2,493 Change in net position (27,058) 29,666 46,234 Total net position, beginning of year 208,411 47,077 1,226,856 Prior period adjustments (56,184) Total net position, end of year $ 181,353 $ 20,559 $ 1,273,090

201 6040 - MACO EE Health, Total Internal Dental, Service 6051 - Fleet Vision Totals Funds

$ 780,684 $ 3,276,122 $ 4,136,565 12,134 13,447 143,394 172,992 936,212 3,276,122 4,323,004

20,027 22,170 616,911 176 681,048 32,711 36,950 21,050 21,941 3,517 3,517 251,091 251,821 76,870 3,262,398 3,329,352 822 2,450 510,881 529,205 1,533,880 3,262,574 4,878,454 (597,668) 13,548 (555,450)

7,274 (5,502) (5,502) 66,736 49,995 61,234 0 51,767 (536,434) 13,548 (503,683) 27,146 2,493 (536,434) 13,548 (474,044) 201,346 0 1,683,690 (519,350) (575,534) $ (854,438) $ 13,548 $ 634,112

202 CASCADE COUNTY

Statement of Cash Flows- Internal Service Funds

Year Ended June 30, 2015

6010 - Intra- Govmntl- Gasoline Cash flows from operating activities Cash received from interfund services provided $ Cash paid to employees Cash paid to suppliers Net cash provided (used) by operating activities Cash flows from investing activities Interest received Net cash provided by investing activities Cash flows from non-capital financing activities Cash received from other funds Operating transfers in/(out) Net cash provided for non-capital financing activities Cash flows from capital and related financing activities Proceeds from sale of property and equipment Acquisition of capital assets Principal payments on long-term debt Interest payments on long-term debt Net cash (used) by capital and related financing activities 0 Net increase in cash and cash equivalents 0 Cash and cash equivalents, beginning of year 140,087 Cash and cash equivalents, end of year $ 140,087

Reconciliation of operating income (loss) to net cash provided (used) by operating activities Operating income (loss) $ (10,317) Adjustments to reconcile operating income (loss) to net cash provided by operating activities Depreciation 10,317 Changes in working capital components (Increase) decrease in accounts receivable (Increase) decrease in inventory Increase (decrease) in deferred outflows (Increase) decrease in accounts payable Increase (decrease) in accrued liabilities Increase (decrease) in wages payable Increase (decrease) in compensated absences Increase (decrease) in pension liability Increase (decrease) in deferred inflows Net cash provided (used) by operating activities $ 0

Schedule of noncash capital and related financing activities Capital asset acquired from governmental activities

203 6040 - MACO 6020 - EE Health, Total Internal County 6050 - Self Dental, Service Printer Insurance 6051 - Fleet Vision Totals Funds

$ 78,886 $ 37,619 $ 935,051 $ 3,271,858 $ 4,323,414 (60,233) (595,649) (655,882) (13,479) (234,584) (474,085) (3,242,235) (3,964,383) 5,174 (196,965) (134,683) 29,623 (296,851)

17 7,257 7,274 17 7,257 0 0 7,274

189,708 926,392 100,822 1,216,922 2,492 2,492 2,492 189,708 926,392 100,822 1,219,414

71,669 71,669 (610,620) (610,620) (247,256) (247,256) (5,502) (5,502) 0 0 (791,709) 0 (791,709) 7,683 0 0 130,445 138,128 33,653 0 0 0 173,740 $ 41,336 $ 0 $ 0 $ 130,445 $ 311,868

$ 10 $ 38,977 $ (597,668) $ 13,548 $ (555,450)

8,007 510,881 529,205

(1,575) 8,723 (21,670) (4,264) (18,786) 32,643 32,643 (47) (438) (485) (3,735) (244,665) (71,712) 18,612 (301,500) 51 3,715 1,727 5,493 1,691 16,864 18,555 2,021 4,249 6,270 (13,245) (122,431) (135,676) 11,996 110,884 122,880 $ 5,174 $ (196,965) $ (134,683) $ 29,623 $ (296,851)

$ 27,146 $ 27,146

204 TRUST AND AGENCY FUNDS

The trust and agency funds account for assets held by the County in a trustee capacity or as an agent for individuals, private organizations, other governments, and/or other funds. Agency funds are custodial in nature and do not involve measurement of results of operations.

Private Purpose Trust Funds Sheriff Prisoner Fund - Maintain inmate funds. Sheriff lnmate Welfare - Maintain inmate revenue and expenditure. Justice Court New Trust - Receipt and disbursement of bonds and restitution. Justice Court Old Trust - Receipt and disbursement of bonds and restitution. Clerk of Court New Trust -To account for monies that are collected by the district court. Clerk of Court Restitution - Receipt and disbursement of adult restitution. Cty Atty Restitution Acct - Receipt and disbursement of adult restitution through the County Attorneys office. C.C Emergency Aid - Anonymous donations that can only be used to help indigent citizens. Clerk & Recorder Trust - Trust to account for proceeds from foreclosure sales.

Agency Funds Sheriff Evidence Fund - Account for cash evidence. Sheriff- Coroner - Collection for serving civil legal documents and related disseminations to alimony and judgment holders. Extension - Receipts and disbursement of extension community development programs. Warrant Clearing Fund - Utilized to account for warrants that have not cleared the bank yet. Protested Taxes - To hold protested tax payments until distributed. Protested Taxes - Interest - To account for interest gained on protested taxes. Public Administrator ---- Used by public administrator for services in connection with position. Redemptions - To record tax sale certificates on delinquent taxes. District Court Trust - Child support receipts and disbursements. Construction Lien Bond - To account for interest held until released by District Court. Partial Tax Payments -To account for partial tax payments until ready for distribution. Tax Deed Land - To account for funds acquired through sale of land that was seized for non-payment of taxes. Black Eagle Sewer #24 - Collection and disbursement of assessment fees for the district. Black Eagle Water - Collection and disbursement of assessment fees for the district. Fort Shaw Irrigation - Collection and disbursement of assessment fees for the district. Greenfield Irrigation - Collection and disbursement of assessment fees for the district. W GtFalls Flood Control -Collection and disbursement of assessment fees for the West Great Falls district. WGF Flood-Maintenance - Collection and disbursement of assessment fees for the West Great Falls district. Vaughn Dike - Collection and disbursement of assessment fees for the district. Tax Increment District - Collection and disbursement of assessment fees for the district. Belt Fire District #18 - Collection and disbursement of assessment fees for the district. Homestead Water - Collection and disbursement of assessment fees for the district. Sun Prairie Water Distr. - Collection and disbursement of assessment fees for the district. Sun River Cemetery - Collection and disbursement of assessment fees for the district. Black Eagle Fire District #I -Collection and disbursement of assessment fees for the district. Black Eagle Sewer Operation - Collection and disbursement of assessment fees for the district.

205 TRUST AND AGENCY FUNDS - CONTINUED

Simms Sewer- Collection and disbursement of assessment fees for the district. Conservation District - Collection and disbursement of assessment fees for the district. Per Med Levy Transit District - Collect money to pay increased health insurance costs for transit employees. Transit - Collection and disbursement of assessment fees for the district. North Central Learning Re - To account for funding for the center. Upper/Lower River Road - To account for funding for the Upper/Lower River Road Water & Sewer District. Search and Rescue - To account for funding for the Search and Rescue team. Gore Hill Fire - Collection and disbursement of assessment fees for the district. Sand Coulee Fire - Collection and disbursement of assessment fees for the district. Simms Fire - Collection and disbursement of assessment fees for the district. Stockett Fire - Collection and disbursement of assessment fees for the district. Ulm Fire - Collection and disbursement of assessment fees for the district. Vaughn Fire - Collection and disbursement of assessment fees for the district. Fort Shaw Fire - Collection and disbursement of assessment fees for the district. Monarch Rural Fire - Collection and disbursement of assessment fees for the district. Black Eagle Rural Fire - Collection and disbursement of assessment fees for the district. Dearborn Fire District - Collection and disbursement of assessment fees for the district. Cascade Fire - Collection and disbursement of assessment fees for the district. Sun River Fire - Collection and disbursement of assessment fees for the district. Single Moving/Sp. Mov Equipment - Money collected for moving a mobile home. JP Fines/Forfeitures 50% - To account for collection of Justice of the Peace fines and forfeitures. Court Information Technol - To account for collection of court surcharge for court information technology. Clerk of Court Fees (I 00%) - To account for collection of Clerk of Court fees. Petition for Adoptions $75 - To account for fees collected in regards to adoptions. Actions or Proceedings -To account for fees collected in actions and proceedings. Dissolution of Marriage -To account for fees collected in regards to divorces. Fines. Assess.Pmt.Forfeit -To account for fines collected in District Court. Mt Law Enforcement Acad -To account for money collected for the Law Enforcement Academy. Family Intervention - To account for money collected for family interventions in the court system. Victims Of Domestic Viol - To account for money collected for Victims of domestic violence program in the court system. University Millage - To account for collection of University millage property tax. University Mill Non-Levy - Non mill levy collections for university millage. Tax Inc. District - University - Money collected for university millage in the tax increment district. State Equalization - AV Tax- To account for collection of statewide equalization levy (40 mills). State Equalization - NoLevy - Non mill levy collections for state equalization of schools. Elementary Equal AV Tax - To account for elementary education ad valorem tax. Elementary Equal - Non Levy - Non mill levy collections for elementary equalization of schools. High School Equal - AV Tax - To account for high school ad valorem tax. High School Equal - NonLevy - Non mill levy collections for high school equalization. Vo-Tech Millage - AV Tax - To account for collection of Vo-Tech millage. Vo-Tech Millage - Non Levy - Non mill levy collections for Vo-Tech.

206 TRUST AND AGENCY FUNDS - CONTINUED

Montana Land Information - To account for money collected for Montana Lands. Forest Fire - To account for collection of forester's FPRA (Fire Protection Tax). SID #I Great Falls - All collections for School District #I. SID #3 Cascade - All collections for School District #3. SID #5 Centerville - All collections for School District #5. SID #29 Belt - All collections for School District #29. SID #55 Sun River - All collections for School District #55. SID #74 Vaughn - All collections for School District #74. SID #85 Ulm - All collections for School District #85. SID #95 Dep Creek - All collections for School District #95. High Schl Transportation - To account for cash collected for and distributed to Schools for transportation needs. High School Retirement - Funds collected to be invested in the High School teachers' retirement system. Elementary Retirement - Funds collected to be invested in the Elementary School teachers' retirement system. Airport TID City of OF - To account for funding for the Airport tax increment district Swimming Pool Debt Svc - Funds collected to pay bond for swimming pool improvements. Soccer Mill Levy - Funds collected to be invested in Soccer Park. Per Med Levy Gr Falls - Established to pay increased health insurance costs for City of Great Falls employees. City of Great Falls - To account for collection of miscellaneous remittance from the City of Great Falls. G.F. City Fire Balances - To account for collection of miscellaneous remittance for the City of Great Falls fire balances. Town of Belt - To account for collection of miscellaneous remittance from the town of Belt. Per Med Levy Cascade - Established to pay increased health insurance costs for employees of the Town of Cascade. Town of Cascade - To account for collection of miscellaneous remittance from the town of Cascade. Town of Neihart - To account for collection of miscellaneous remittance from the town of Neihart. Manchester RID -To account for moneys of the Manchester tax increment district. Refunds - To account for real estate tax refunds. Entitlement Levy Clearing - Tax revenues collected for the entitlement levy and entitlement funds from the state.

207

CASCADE COUNTY

Combining Statements of Net Position -- Private Purpose Trust Funds

June 30, 2015

7052 - 7053 - Hr 7054 - Justice 7050 - Sheriff Sheriff's Payoll Tax Court New Prisoner Fund Canteen Deposits Trust Assets Current assets Cash and investments $ 15,707 $ 76 $ 109 $ 20,146 Other receivables 11,998 Total assets 15,707 76 109 32,144 Liabilities Accrued expenses 109 Due to other governments 1,099 76 Total liabilities 1,099 76 109 0 Net position Held in trust for pool participants 14,608 32,144 Total net position $ 14,608 $ 0 $ 0 $ 32,144

208 CASCADE COUNTY

Combining Statements of Net Position -- Private Purpose Trust Funds

June 30, 2015

7058 - Cty 7055 - Justice 7056 - Clerk 7057 - Clerk Atty 7090 - C.c. 7095 - Clerk & Court Old Of Court New Of Crt Restitution 7060 - Jury Emergency Recorder Trust Trust Restitution Acct Fund Aid Fund Trust

$ 1,359 $ 59,109 $ 30,500 $ 4,210 $ 15,488 $ 100 $ 189,323 26,660 946 1,359 85,769 30,500 4,210 16,434 100 189,323

1,359 1,050 1,359 0 0 1,050 0 0 0

85,769 30,500 3,160 16,434 100 189,323 $ 0 $ 85,769 $ 30,500 $ 3,160 $ 16,434 $ 100 $ 189,323

209 CASCADE COUNTY

Combining Statements of Net Position -- Private Purpose Trust Funds

June 30, 2015

Total Private Purpose Trust Funds Assets Current assets Cash and investments $ 336,127 Other receivables 39,604 Total assets 375,731 Liabilities Accrued expenses 109 Due to other governments 3,584 Total liabilities 3,693 Net position Held in trust for pool participants 372,038 Total net position $ 372,038

210

CASCADE COUNTY

Combining Statement of Revenues, Expenditures, and Changes in Net Position -- Private Purpose Trust Funds

Year Ended June 30, 2015

7052 - 7053 - Hr 7054 - Justice 7050 - Sheriff Sheriff's Payoll Tax Court New Prisoner Fund Canteen Deposits Trust Additions Investment income $ $ $ $ Miscellaneous revenue 94,651 Court fines 127,224 Total additions 94,651 0 0 127,224

Deductions Other purchased services Reparations and inmate withdrawals 91,230 114,969 Total deductions 91,230 0 0 114,969

Transfers in Change in net position held in trust 3,421 0 0 12,255

Net position, beginning of year 11,187 - - 19,889

Net position, end or year $ 14,608 $ 0 $ 0 $ 32,144

211 CASCADE COUNTY

Combining Statement of Revenues, Expenditures, and Changes in Net Position -- Private Purpose Trust Funds

Year Ended June 30, 2015

7058 - Cty 7055 - Justice 7056 - Clerk 7057 - Clerk Atty 7090 - C.c. 7095 - Clerk & Court Old Of Court New Of Crt Restitution 7060 - Jury Emergency Recorder Trust Trust Restitution Acct Fund Aid Fund Trust

$ $ $ $ $ $ $ 117,167 10,521 0 0 0 0 10,521 0 117,167

616 76,493

0 0 0 0 616 0 76,493

6,529 0 0 0 0 16,434 0 40,674

- 85,769 30,500 3,160 - 100 148,649 $ 0 $ 85,769 $ 30,500 $ 3,160 $ 16,434 $ 100 $ 189,323

212 CASCADE COUNTY

Combining Statement of Revenues, Expenditures, and Changes in Net Position -- Private Purpose Trust Funds

Year Ended June 30, 2015

Total Private Purpose Trust Funds Additions Investment income $ Miscellaneous revenue 211,818 Court fines 137,745 Total additions 349,563

Deductions Other purchased services 77,109 Reparations and inmate withdrawals 206,199 Total deductions 283,308

Transfers in 6,529 Change in net position held in trust 72,784

Net position, beginning of year 299,254

Net position, end or year $ 372,038

213

CASCADE COUNTY

Combining Balance Sheets -- Agency Funds

June 30, 2015

7120 - Treasurer's 7102 - Sheriff 7105 - Sheriff Clearing Evidence Fund - Coroner Fund Assets Cash and investments $ 54,333 $ 6,838 $ 714,286 Restricted cash Holdings in external investment pool Accounts receivable Taxes/assessments receivable Total assets $ 54,333 $ 6,838 $ 714,286

Liabilities Accounts payable $ $ $ Due to other governments 54,333 6,838 714,286 Total liabilities $ 54,333 $ 6,838 $ 714,286

214 CASCADE COUNTY

Combining Balance Sheets -- Agency Funds

June 30, 2015

7131 - 7130 - Protested 7160 - 7170 - Partial Protested Taxes- 7140 - Public 7150 - Available Tax Taxes Interest Administrator Redemptions Agency 8 Payments

$ 249,130 $ 14,427 $ 34,948 $ 116,378 $ 33,084 $ 17,814

1,043,911 60,453

$ 1,293,041 $ 74,880 $ 34,948 $ 116,378 $ 33,084 $ 17,814

$ $ $ 34,948 $ 116,378 $ 33,084 $ 1,293,041 74,880 17,814 $ 1,293,041 $ 74,880 $ 34,948 $ 116,378 $ 33,084 $ 17,814

215 CASCADE COUNTY

Combining Balance Sheets -- Agency Funds

June 30, 2015

7220 - Black 7180 - Tax Eagle Sewer 7221 - Black Deed Land #24 Eagle Water Assets Cash and investments $ $ 8,680 $ 262 Restricted cash Holdings in external investment pool Accounts receivable Taxes/assessments receivable 14,390 3,537 Total assets $ 0 $ 23,070 $ 3,799

Liabilities Accounts payable $ $ $ Due to other governments 23,070 3,799 Total liabilities $ 0 $ 23,070 $ 3,799

216 CASCADE COUNTY

Combining Balance Sheets -- Agency Funds

June 30, 2015

7230 - Fort 7240 - 7250 - W 7252 - WGF 7265 - 7270 - Tax Shaw Greenfield GtFalls Flood Flood- 7260 - Vaughn Increment Irrigation Irrigation Control Maintenance Vaughn Dike Water District

$ 13,410 $ 17,557 $ 4,320 $ 23,760 $ 4,055 $ $ 11,114 56,189 18,101 146,130 16,991

12,450 5,298 2,156 389 1,704 $ 82,049 $ 22,855 $ 22,421 $ 183,160 $ 21,435 $ 0 $ 1,704

$ $ $ $ $ $ $ 82,049 22,855 22,421 183,160 21,435 1,704 $ 82,049 $ 22,855 $ 22,421 $ 183,160 $ 21,435 $ 0 $ 1,704

217 CASCADE COUNTY

Combining Balance Sheets -- Agency Funds

June 30, 2015

7271 - 7280 - Belt Malting Plant 7272 - West Fire District TID Bank TID #18 Assets Cash and investments $ $ $ 6,975 Restricted cash Holdings in external investment pool 29,228 Accounts receivable Taxes/assessments receivable 39,740 5,306 1,814 Total assets $ 39,740 $ 5,306 $ 38,017

Liabilities Accounts payable $ $ $ Due to other governments 39,740 5,306 38,017 Total liabilities $ 39,740 $ 5,306 $ 38,017

218 CASCADE COUNTY

Combining Balance Sheets -- Agency Funds

June 30, 2015

7285 - 7295 - Sun 7300 - Sun 7310 - Black 7320 - Black 7340 - Available SD Prairie Water River Eagle Fire Eagle Sewer 7330 - Simms Conservation Agency 3 Distr. Cemetery Dist. #1 Oper. Sewer District

$ $ 851 $ 1,096 $ 39,332 $ 312 $ 732 $ 8,580

3,567 4,591 164,809

827 2,311 265 2,880 5,970 $ 0 $ 4,418 $ 6,514 $ 206,452 $ 577 $ 3,612 $ 14,550

$ $ $ $ $ $ $ 4,418 6,514 206,452 577 3,612 14,550 $ 0 $ 4,418 $ 6,514 $ 206,452 $ 577 $ 3,612 $ 14,550

219 CASCADE COUNTY

Combining Balance Sheets -- Agency Funds

June 30, 2015

7349 - Per 7361 - Med Levy Upper/Lower Transit River Road 7350 - Transit Assets Cash and investments $ 3,922 $ 63 $ 768,728 Restricted cash Holdings in external investment pool 16,436 3,221,139 Accounts receivable Taxes/assessments receivable 7,352 419 68,152 Total assets $ 27,710 $ 482 $ 4,058,019

Liabilities Accounts payable $ $ $ Due to other governments 27,710 482 4,058,019 Total liabilities $ 27,710 $ 482 $ 4,058,019

220 CASCADE COUNTY

Combining Balance Sheets -- Agency Funds

June 30, 2015

7360 - Northcentral 7364 - Search 7372 - Gore 7373 - Sand 7374 - Simms 7375 - 7376 - Ulm Learning Re and Rescue Hill Fire Coulee Fire Fire Stockett Fire Fire

$ 45,582 $ 4,368 $ 46 $ 790 $ 327 $ 371 $ 404

190,997

2,555 2,076 14,775 1,425 5,130 4,650 $ 236,579 $ 6,923 $ 2,122 $ 15,565 $ 1,752 $ 5,501 $ 5,054

$ $ $ $ $ $ $ 236,579 6,923 2,122 15,565 1,752 5,501 5,054 $ 236,579 $ 6,923 $ 2,122 $ 15,565 $ 1,752 $ 5,501 $ 5,054

221 CASCADE COUNTY

Combining Balance Sheets -- Agency Funds

June 30, 2015

7379 - 7377 - 7378 - Fort Monarch Vaughn Fire Shaw Fire Rural Fire Assets Cash and investments $ 1,378 $ 81 $ 135 Restricted cash Holdings in external investment pool Accounts receivable Taxes/assessments receivable 25,275 2,280 910 Total assets $ 26,653 $ 2,361 $ 1,045

Liabilities Accounts payable $ $ $ Due to other governments 26,653 2,361 1,045 Total liabilities $ 26,653 $ 2,361 $ 1,045

222 CASCADE COUNTY

Combining Balance Sheets -- Agency Funds

June 30, 2015

7380 - Black 7381 - 7416 - Single 7451 - 7461 - Clerk Eagle Rural Deerborn 7382 - 7383 - Sun Moving/Sp.M J.P.Fines/For of Court Fire Fire District Cascade Fire River Fire ov Equp feitures 50% Fees(100%)

$ 498 $ 889 $ 291 $ 327 $ 1,156 $ 1,868 $ 15,189

17,670 2,760 225 2,700 $ 18,168 $ 3,649 $ 516 $ 3,027 $ 1,156 $ 1,868 $ 15,189

$ $ $ $ $ $ $ 18,168 3,649 516 3,027 1,156 1,868 15,189 $ 18,168 $ 3,649 $ 516 $ 3,027 $ 1,156 $ 1,868 $ 15,189

223 CASCADE COUNTY

Combining Balance Sheets -- Agency Funds

June 30, 2015

7462 - 7463 - 7458 - Court Petition for Actions or Information Adoption $75 Proceedings Technology Assets Cash and investments $ 525 $ 8,640 $ 7,522 Restricted cash Holdings in external investment pool Accounts receivable Taxes/assessments receivable Total assets $ 525 $ 8,640 $ 7,522

Liabilities Accounts payable $ $ $ Due to other governments 525 8,640 7,522 Total liabilities $ 525 $ 8,640 $ 7,522

224 CASCADE COUNTY

Combining Balance Sheets -- Agency Funds

June 30, 2015

7467 - Mt 7470 - 7464 - 7466 - Law Available 7521 - 7522 - Dissoulution Fines,Assess Enforcement 7468 - Family State Agency University University of Marriage ,Pmt,Forfeit Acad Intervention 54 Millage Mill-Non Levy

$ 5,100 $ 375 $ 2,235 $ 1,053 $ 150 $ 52,964 $ 196

36,022 314 $ 5,100 $ 375 $ 2,235 $ 1,053 $ 150 $ 88,986 $ 510

$ $ $ $ $ $ $ 5,100 375 2,235 1,053 150 88,986 510 $ 5,100 $ 375 $ 2,235 $ 1,053 $ 150 $ 88,986 $ 510

225 CASCADE COUNTY

Combining Balance Sheets -- Agency Funds

June 30, 2015

7523 - Tax 7527 - State 7528 - State Inc Dist- Equalization- Equalization- University AV Tax NoLevy Assets Cash and investments $ 15 $ 387,716 $ 1,304 Restricted cash Holdings in external investment pool Accounts receivable Taxes/assessments receivable 954 237,754 2,091 Total assets $ 969 $ 625,470 $ 3,395

Liabilities Accounts payable $ $ $ Due to other governments 969 625,470 3,395 Total liabilities $ 969 $ 625,470 $ 3,395

226 CASCADE COUNTY

Combining Balance Sheets -- Agency Funds

June 30, 2015

7530 - 7532 - High 7551 - 7529 - Elementary 7531 - High School 7533 - Vo- 7534 - Vo- Montana Elementary Equal-Non School Equal- Tech Millage- Tech Millage- Land Equal-AV Tax Levy Equal-AV Tax NonLevy AV Tax Non Levy Information

$ 291,303 $ 1,080 $ 194,202 $ 631 $ 13,115 $ 48 $ 3,422

2,270 198,305 1,725 132,115 1,151 9,010 79 $ 489,608 $ 2,805 $ 326,317 $ 1,782 $ 22,125 $ 127 $ 5,692

$ $ $ $ $ $ $ 489,608 2,805 326,317 1,782 22,125 127 5,692 $ 489,608 $ 2,805 $ 326,317 $ 1,782 $ 22,125 $ 127 $ 5,692

227 CASCADE COUNTY

Combining Balance Sheets -- Agency Funds

June 30, 2015

7553 - Death Certificates - 7564 - Forest 7701 - S/D #1 DOL Fire Great Falls Assets Cash and investments $ 990 $ 158 $ 374,107 Restricted cash Holdings in external investment pool Accounts receivable 1,884 Taxes/assessments receivable 300 724,857 Total assets $ 2,874 $ 458 $ 1,098,964

Liabilities Accounts payable $ $ $ Due to other governments 2,874 458 1,098,964 Total liabilities $ 2,874 $ 458 $ 1,098,964

228 CASCADE COUNTY

Combining Balance Sheets -- Agency Funds

June 30, 2015

7702 - Great 7704 - 7706 - Falls High 7703 - S/D #3 Cascade 7705 - S/D #5 Centerville 7729 - S/D 7730 - Belt Schools Cascade High School Centerville High School #29 Belt High School

$ 194,333 $ 54,782 $ 78,645 $ 110,144 $ 100,909 $ 166,155 $ 129,923

229,548 329,541 461,529 422,832 696,226 544,406

509,324 47,646 44,112 49,064 28,862 225,269 30,649 $ 703,657 $ 331,976 $ 452,298 $ 620,737 $ 552,603 $ 1,087,650 $ 704,978

$ $ $ $ $ $ $ 703,657 331,976 452,298 620,737 552,603 1,087,650 704,978 $ 703,657 $ 331,976 $ 452,298 $ 620,737 $ 552,603 $ 1,087,650 $ 704,978

229 CASCADE COUNTY

Combining Balance Sheets -- Agency Funds

June 30, 2015

7273 - New 7755 - S/D 7756 - Sun Downtown #55 Sun River Valley TID River High School Assets Cash and investments $ 454 $ 104,303 $ 106,873 Restricted cash Holdings in external investment pool 437,054 447,823 Accounts receivable Taxes/assessments receivable 42,017 49,579 45,134 Total assets $ 42,471 $ 590,936 $ 599,830

Liabilities Accounts payable $ $ $ Due to other governments 42,471 590,936 599,830 Total liabilities $ 42,471 $ 590,936 $ 599,830

230 CASCADE COUNTY

Combining Balance Sheets -- Agency Funds

June 30, 2015

7820 - High 7795 - S/D Schl 7830 - High 7840 - 7846 - 7774 - S/D 7785 - S/D #95 Deep Transportatio School Elementary AIRPORT TID #74 Vaughn #85 Ulm Creek n Retirement Retirement CITY OF GF

$ 54,463 $ 57,632 $ 305 $ 16,224 $ 15,775 $ 27,970 $

228,211 241,490 1,279 67,981 66,100 117,199

17,666 13,009 384 38,067 140,049 249,376 6,193 $ 300,340 $ 312,131 $ 1,968 $ 122,272 $ 221,924 $ 394,545 $ 6,193

$ $ $ $ $ $ $ 300,340 312,131 1,968 122,272 221,924 394,545 6,193 $ 300,340 $ 312,131 $ 1,968 $ 122,272 $ 221,924 $ 394,545 $ 6,193

231 CASCADE COUNTY

Combining Balance Sheets -- Agency Funds

June 30, 2015

7847 - Swimming 7849 - Per Pool Debt 7848 - Soccer Med Levy Gr Svc Mill levy Falls Assets Cash and investments $ 9,583 $ 6,038 $ 60,456 Restricted cash Holdings in external investment pool Accounts receivable Taxes/assessments receivable 13,446 8,819 79,069 Total assets $ 23,029 $ 14,857 $ 139,525

Liabilities Accounts payable $ $ $ Due to other governments 23,029 14,857 139,525 Total liabilities $ 23,029 $ 14,857 $ 139,525

232 CASCADE COUNTY

Combining Balance Sheets -- Agency Funds

June 30, 2015

7851 - 7859 - Per 7869 - Per 7850 - City of G.F.City Fire Med Levy 7860 - Town Med Levy 7870 - Town 7880 - Town Great Falls Balances Belt Of Belt Cascade Of Cascade of Neihart

$ 642,594 $ 3,708 $ $ 3,722 $ $ 3,526 $ 1,277

994,776 13,114 206 12,863 959 11,003 3,097 $ 1,637,370 $ 16,822 $ 206 $ 16,585 $ 959 $ 14,529 $ 4,374

$ $ $ $ $ $ $ 1,637,370 16,822 206 16,585 959 14,529 4,374 $ 1,637,370 $ 16,822 $ 206 $ 16,585 $ 959 $ 14,529 $ 4,374

233 CASCADE COUNTY

Combining Balance Sheets -- Agency Funds

June 30, 2015

7900 - 7940 - MANCHESTE 7901 - MT Interest R TID Milling TID Investment Assets Cash and investments $ 25,625 $ 9,255 $ Restricted cash Holdings in external investment pool 107,376 38,779 Accounts receivable Taxes/assessments receivable 9,190 Total assets $ 142,191 $ 48,034 $ 0

Liabilities Accounts payable $ $ $ Due to other governments 142,191 48,034 Total liabilities $ 142,191 $ 48,034 $ 0

234 CASCADE COUNTY

Combining Balance Sheets -- Agency Funds

June 30, 2015

7950 - 7980 - Entitlement Reinvested Levy Interest - Total Agency Clearing Piper Jaff Funds

$ 14,615 $ $ 5,563,713 11,114 9,409,916 4,154 119,004 4,404,014 $ 133,619 $ 0 $ 19,392,911

$ $ $ 184,410 133,619 19,208,501 $ 133,619 $ 0 $ 19,392,911

235 CASCADE COUNTY

Combining Statement of Changes in Assets and Liabilities Agency Funds

June 30, 2015

7102 - Sheriff Evidence Fund Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 64,902 $ 25,109 $ 35,678 $ 54,333 Total assets $ 64,902 $ 25,109 $ 35,678 $ 54,333

Liabilities Due to other governments 64,902 25,109 35,678 54,333 Total liabilities $ 64,902 $ 25,109 $ 35,678 $ 54,333

7105 - Sheriff - Coroner Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 1,271 $ 25,040 $ 19,473 $ 6,838 Total assets $ 1,271 $ 25,040 $ 19,473 $ 6,838

Liabilities Due to other governments 1,271 14,307 8,740 6,838 Total liabilities $ 1,271 $ 14,307 $ 8,740 $ 6,838

7120 - Treasurer's Clearing Fund Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 739,992 $111,072,158 $111,097,864 $ 714,286 Total assets $ 739,992 $111,072,158 $111,097,864 $ 714,286

Liabilities Due to other governments 739,992 16,409,385 16,435,091 714,286 Total liabilities $ 739,992 $ 16,409,385 $ 16,435,091 $ 714,286

7130 - Protested Taxes Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 959,414 $ 8,052,484 $ 8,762,768 $ 249,130 Holdings in external investment pool 3,312,858 4,930,978 7,199,924 1,043,912 Total assets $ 4,272,272 $ 12,983,462 $ 15,962,692 $ 1,293,042

Liabilities Due to other governments 4,272,272 6,318,837 9,298,067 1,293,042 Total liabilities $ 4,272,272 $ 6,318,837 $ 9,298,067 $ 1,293,042

236 CASCADE COUNTY

Combining Statement of Changes in Assets and Liabilities Agency Funds

June 30, 2015

7131 - Protested Taxes-Interest Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 17,771 $ 124,203 $ 127,547 $ 14,427 Holdings in external investment pool 61,364 120,166 121,077 60,453 Total assets $ 79,135 $ 244,369 $ 248,624 $ 74,880

Liabilities Due to other governments 79,135 10,507 14,762 74,880 Total liabilities $ 79,135 $ 10,507 $ 14,762 $ 74,880

7140 - Public Administrator Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 26,268 $ 9,371 $ 690 $ 34,949 Total assets $ 26,268 $ 9,371 $ 690 $ 34,949

Liabilities Accounts payable $ 26,268 $ 9,371 $ 690 $ 34,949 Total liabilities $ 26,268 $ 9,371 $ 690 $ 34,949

7150 - Redemptions Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 95,617 $ 670,003 $ 649,242 $ 116,378 Total assets $ 95,617 $ 670,003 $ 649,242 $ 116,378

Liabilities Accounts payable $ 95,617 $ 882,097 $ 861,336 $ 116,378 Total liabilities $ 95,617 $ 882,097 $ 861,336 $ 116,378

7160 - Available Agency 8 Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 33,084 $ $ $ 33,084 Total assets $ 33,084 $ 0 $ 0 $ 33,084

Liabilities Accounts payable $ 33,084 $ $ $ 33,084 Total liabilities $ 33,084 $ 0 $ 0 $ 33,084

237 CASCADE COUNTY

Combining Statement of Changes in Assets and Liabilities Agency Funds

June 30, 2015

7162 - Construction Lein Bond Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Total assets $ 0 $ 0 $ 0 $ 0

Liabilities Total liabilities $ 0 $ 0 $ 0 $ 0

7170 - Partial Tax Payments Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 12,149 $ 5,665 $ $ 17,814 Total assets $ 12,149 $ 5,665 $ 0 $ 17,814

Liabilities Other liabilities 12,149 5,665 17,814 Total liabilities $ 12,149 $ 5,665 $ 0 $ 17,814

7180 - Tax Deed Land Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Deposits 48,388 48,388 Land 48,388 48,388 Total assets $ 96,776 $ 0 $ 96,776 $ 0

Liabilities Due to other governments 96,776 96,776 Total liabilities $ 96,776 $ 0 $ 96,776 $ 0

7220 - Black Eagle Sewer #24 Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 5,671 $ 167,621 $ 164,612 $ 8,680 Taxes/assessments receivable 13,854 166,667 166,131 14,390 Total assets $ 19,525 $ 334,288 $ 330,743 $ 23,070

Liabilities Due to other governments 19,525 187,682 184,137 23,070 Total liabilities $ 19,525 $ 187,682 $ 184,137 $ 23,070

238 CASCADE COUNTY

Combining Statement of Changes in Assets and Liabilities Agency Funds

June 30, 2015

7221 - Black Eagle Water Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and cash equivalents $ $ 5,397 $ 5,135 $ 262 Taxes/assessments receivable 2,881 5,775 5,119 3,537 Total assets $ 2,881 $ 11,172 $ 10,254 $ 3,799

Liabilities Due to other governments 2,881 8,934 8,016 3,799 Total liabilities $ 2,881 $ 8,934 $ 8,016 $ 3,799

7230 - Fort Shaw Irrigation Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 16,181 $ 398,856 $ 401,627 $ 13,410 Holdings in external investment pool 55,871 110,557 110,239 56,189 Taxes/assessments receivable 10,116 219,862 217,527 12,451 Total assets $ 82,168 $ 729,275 $ 729,393 $ 82,050

Liabilities Due to other governments 82,168 231,068 231,186 82,050 Total liabilities $ 82,168 $ 231,068 $ 231,186 $ 82,050

7240 - Greenfield Irrigation Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 7,042 $ 275,416 $ 264,901 $ 17,557 Taxes/assessments receivable 9,316 270,170 274,188 5,298 Total assets $ 16,358 $ 545,586 $ 539,089 $ 22,855

Liabilities Due to other governments 16,358 287,621 281,124 22,855 Total liabilities $ 16,358 $ 287,621 $ 281,124 $ 22,855

239 CASCADE COUNTY

Combining Statement of Changes in Assets and Liabilities Agency Funds

June 30, 2015

7250 - W GtFalls Flood Control Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 5,030 $ 34,291 $ 35,001 $ 4,320 Holdings in external investment pool 17,367 35,001 34,267 18,101 Total assets $ 22,397 $ 69,292 $ 69,268 $ 22,421

Liabilities Due to other governments 22,397 24 22,421 Total liabilities $ 22,397 $ 24 $ 0 $ 22,421

7252 - WGF Flood-Maintenance Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 44,364 $ 482,080 $ 491,570 $ 34,874 Holdings in external investment pool 153,190 295,197 302,257 146,130 Taxes/assessments receivable 2,493 97,385 97,722 2,156 Total assets $ 200,047 $ 874,662 $ 891,549 $ 183,160

Liabilities Due to other governments 200,047 100,497 117,384 183,160 Total liabilities $ 200,047 $ 100,497 $ 117,384 $ 183,160

7260 - Vaughn Dike Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 4,466 $ 33,172 $ 33,583 $ 4,055 Holdings in external investment pool 15,420 31,996 30,425 16,991 Taxes/assessments receivable 454 2,540 2,605 389 Total assets $ 20,340 $ 67,708 $ 66,613 $ 21,435

Liabilities Due to other governments 20,340 3,171 2,076 21,435 Total liabilities $ 20,340 $ 3,171 $ 2,076 $ 21,435

240 CASCADE COUNTY

Combining Statement of Changes in Assets and Liabilities Agency Funds

June 30, 2015

7265 - Vaughn Water Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 113 $ $ 113 $ Total assets $ 113 $ 0 $ 113 $ 0

Liabilities Due to other governments 113 112 225 Total liabilities $ 113 $ 112 $ 225 $ 0

7270 - Tax Increment District Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Taxes/assessments receivable 1,703 1,703 Total assets $ 1,703 $ 0 $ 0 $ 1,703

Liabilities Due to other funds 2,046 2,046 Due to other governments (343) 3,749 1,703 1,703 Total liabilities $ 1,703 $ 3,749 $ 3,749 $ 1,703

241 CASCADE COUNTY

Combining Statement of Changes in Assets and Liabilities Agency Funds

June 30, 2015

7271 - Malting Plant TID Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 43,381 $ 266,425 $ 309,806 $ Taxes/assessments receivable 794 39,740 794 39,740 Total assets $ 44,175 $ 306,165 $ 310,600 $ 39,740

Liabilities Due to other governments 44,175 349,545 353,980 39,740 Total liabilities $ 44,175 $ 349,545 $ 353,980 $ 39,740

7272 - West Bank TID Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 64,107 $ 406,158 $ 470,265 $ Taxes/assessments receivable 5,306 5,306 Total assets $ 64,107 $ 411,464 $ 470,265 $ 5,306

Liabilities Due to other governments 64,107 512,486 571,287 5,306 Total liabilities $ 64,107 $ 512,486 $ 571,287 $ 5,306

7273 - New Downtown TID Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ $ 73,107 $ 72,653 $ 454 Taxes/assessments receivable 3,930 112,701 74,614 42,017 Due from other governments 10,225 10,225 Total assets $ 14,155 $ 185,808 $ 157,492 $ 42,471

Liabilities Due to other funds 14,155 14,155 Due to other governments 104,899 62,428 42,471 Total liabilities $ 14,155 $ 104,899 $ 76,583 $ 42,471

242 CASCADE COUNTY

Combining Statement of Changes in Assets and Liabilities Agency Funds

June 30, 2015

7280 - Belt Fire District #18 Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 5,142 $ 139,854 $ 138,021 $ 6,975 Holdings in external investment pool 17,755 46,506 35,033 29,228 Taxes/assessments receivable 2,262 67,006 67,454 1,814 Total assets $ 25,159 $ 253,366 $ 240,508 $ 38,017

Liabilities Due to other governments 25,159 89,220 76,362 38,017 Total liabilities $ 25,159 $ 89,220 $ 76,362 $ 38,017

7285 - Available SD Agency 3 Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 350 $ 32,099 $ 32,449 $ Total assets $ 350 $ 32,099 $ 32,449 $ 0

Liabilities Due to other governments 350 32,099 32,449 Total liabilities $ 350 $ 32,099 $ 32,449 $ 0

7290 - Homestead Water Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Total assets $ 0 $ 0 $ 0 $ 0

Liabilities Total liabilities $ 0 $ 0 $ 0 $ 0

7295 - Sun Prairie Water Distr. Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 992 $ 6,758 $ 6,899 $ 851 Holdings in external investment pool 3,424 6,899 6,756 3,567 Total assets $ 4,416 $ 13,657 $ 13,655 $ 4,418

Liabilities Due to other governments 4,416 2 4,418 Total liabilities $ 4,416 $ 2 $ 0 $ 4,418

243 CASCADE COUNTY

Combining Statement of Changes in Assets and Liabilities Agency Funds

June 30, 2015

7300 - Sun River Cemetery Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 1,050 $ 25,252 $ 25,206 $ 1,096 Holdings in external investment pool 3,625 8,119 7,153 4,591 Taxes/assessments receivable 783 9,586 9,542 827 Total assets $ 5,458 $ 42,957 $ 41,901 $ 6,514

Liabilities Due to other governments 5,458 12,279 11,223 6,514 Total liabilities $ 5,458 $ 12,279 $ 11,223 $ 6,514

7310 - Black Eagle Fire Dist. #1 Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 36,607 $ 308,755 $ 306,030 $ 39,332 Holdings in external investment pool 126,404 287,812 249,407 164,809 Taxes/assessments receivable 1,800 52,310 51,798 2,312 Total assets $ 164,811 $ 648,877 $ 607,235 $ 206,453

Liabilities Due to other governments 164,811 53,886 12,244 206,453 Total liabilities $ 164,811 $ 53,886 $ 12,244 $ 206,453

7320 - Black Eagle Sewer Oper. Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 147 $ 4,971 $ 4,806 $ 312 Taxes/assessments receivable 618 4,611 4,965 264 Total assets $ 765 $ 9,582 $ 9,771 $ 576

Liabilities Due to other governments 765 5,383 5,572 576 Total liabilities $ 765 $ 5,383 $ 5,572 $ 576

244 CASCADE COUNTY

Combining Statement of Changes in Assets and Liabilities Agency Funds

June 30, 2015

7330 - Simms Sewer Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 436 $ 26,439 $ 26,143 $ 732 Taxes/assessments receivable 2,592 26,496 26,208 2,880 Total assets $ 3,028 $ 52,935 $ 52,351 $ 3,612

Liabilities Due to other governments 3,028 29,755 29,171 3,612 Total liabilities $ 3,028 $ 29,755 $ 29,171 $ 3,612

7340 - Conservation District Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 4,119 $ 155,432 $ 150,971 $ 8,580 Taxes/assessments receivable 7,708 153,999 155,737 5,970 Total assets $ 11,827 $ 309,431 $ 306,708 $ 14,550

Liabilities Due to other governments 11,827 165,795 163,072 14,550 Total liabilities $ 11,827 $ 165,795 $ 163,072 $ 14,550

245 CASCADE COUNTY

Combining Statement of Changes in Assets and Liabilities Agency Funds

June 30, 2015

7349 - Per Med Levy Transit Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 3,013 $ 178,933 $ 178,024 $ 3,922 Holdings in external investment pool 10,404 26,561 20,529 16,436 Taxes/assessments receivable 7,388 164,782 164,819 7,351 Total assets $ 20,805 $ 370,276 $ 363,372 $ 27,709

Liabilities Due to other governments 20,805 166,693 159,789 27,709 Total liabilities $ 20,805 $ 166,693 $ 159,789 $ 27,709

7361 - Upper/Lower River Road Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 179 $ 9,725 $ 9,841 $ 63 Taxes/assessments receivable 201 9,941 9,724 418 Total assets $ 380 $ 19,666 $ 19,565 $ 481

Liabilities Due to other governments 380 10,142 10,041 481 Total liabilities $ 380 $ 10,142 $ 10,041 $ 481

7350 - Transit Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 870,041 $ 10,651,084 $ 10,752,398 $ 768,727 Holdings in external investment pool 3,004,255 6,144,546 5,927,661 3,221,140 Taxes/assessments receivable 84,179 1,478,935 1,494,962 68,152 Total assets $ 3,958,475 $ 18,274,565 $ 18,175,021 $ 4,058,019

Liabilities Due to other governments 3,958,475 3,535,181 3,435,637 4,058,019 Total liabilities $ 3,958,475 $ 3,535,181 $ 3,435,637 $ 4,058,019

246 CASCADE COUNTY

Combining Statement of Changes in Assets and Liabilities Agency Funds

June 30, 2015

7360 - Northcentral Learning Re Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 23,388 $ 1,119,690 $ 1,097,496 $ 45,582 Holdings in external investment pool 80,757 269,581 159,341 190,997 Total assets $ 104,145 $ 1,389,271 $ 1,256,837 $ 236,579

Liabilities Due to other governments 104,145 799,197 666,763 236,579 Total liabilities $ 104,145 $ 799,197 $ 666,763 $ 236,579

7364 - Search and Rescue Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 3,293 $ 41,203 $ 40,128 $ 4,368 Taxes/assessments receivable 4,489 42,321 44,255 2,555 Total assets $ 7,782 $ 83,524 $ 84,383 $ 6,923

Liabilities Due to other governments 7,782 47,113 47,972 6,923 Total liabilities $ 7,782 $ 47,113 $ 47,972 $ 6,923

7372 - Gore Hill Fire Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 197 $ 112,056 $ 112,207 $ 46 Taxes/assessments receivable 3,380 110,373 111,676 2,077 Total assets $ 3,577 $ 222,429 $ 223,883 $ 2,123

Liabilities Due to other governments 3,577 114,330 115,784 2,123 Total liabilities $ 3,577 $ 114,330 $ 115,784 $ 2,123

247 CASCADE COUNTY

Combining Statement of Changes in Assets and Liabilities Agency Funds

June 30, 2015

7373 - Sand Coulee Fire Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 773 $ 67,523 $ 67,506 $ 790 Taxes/assessments receivable 17,008 64,692 66,925 14,775 Total assets $ 17,781 $ 132,215 $ 134,431 $ 15,565

Liabilities Due to other governments 17,781 83,071 85,287 15,565 Total liabilities $ 17,781 $ 83,071 $ 85,287 $ 15,565

7374 - Simms Fire Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ $ 14,496 $ 14,168 $ 328 Taxes/assessments receivable 1,950 13,500 14,025 1,425 Total assets $ 1,950 $ 27,996 $ 28,193 $ 1,753

Liabilities Due to other governments 1,950 15,922 16,119 1,753 Total liabilities $ 1,950 $ 15,922 $ 16,119 $ 1,753

7375 - Stockett Fire Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 90 $ 9,980 $ 9,699 $ 371 Taxes/assessments receivable 5,175 9,765 9,810 5,130 Total assets $ 5,265 $ 19,745 $ 19,509 $ 5,501

Liabilities Due to other governments 5,265 15,200 14,964 5,501 Total liabilities $ 5,265 $ 15,200 $ 14,964 $ 5,501

248 CASCADE COUNTY

Combining Statement of Changes in Assets and Liabilities Agency Funds

June 30, 2015

7376 - Ulm Fire Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 513 $ 55,245 $ 55,354 $ 404 Taxes/assessments receivable 7,250 52,125 54,725 4,650 Total assets $ 7,763 $ 107,370 $ 110,079 $ 5,054

Liabilities Due to other governments 7,763 60,411 63,120 5,054 Total liabilities $ 7,763 $ 60,411 $ 63,120 $ 5,054

7377 - Vaughn Fire Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 3,506 $ 106,190 $ 108,319 $ 1,377 Taxes/assessments receivable 38,745 90,075 103,545 25,275 Total assets $ 42,251 $ 196,265 $ 211,864 $ 26,652

Liabilities Due to other governments 42,251 135,121 150,720 26,652 Total liabilities $ 42,251 $ 135,121 $ 150,720 $ 26,652

7378 - Fort Shaw Fire Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 391 $ 16,485 $ 16,795 $ 81 Taxes/assessments receivable 2,655 16,050 16,425 2,280 Total assets $ 3,046 $ 32,535 $ 33,220 $ 2,361

Liabilities Due to other governments 3,046 19,156 19,841 2,361 Total liabilities $ 3,046 $ 19,156 $ 19,841 $ 2,361

249 CASCADE COUNTY

Combining Statement of Changes in Assets and Liabilities Agency Funds

June 30, 2015

7379 - Monarch Rural Fire Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 5 $ 25,733 $ 25,603 $ 135 Taxes/assessments receivable 1,430 25,610 26,130 910 Total assets $ 1,435 $ 51,343 $ 51,733 $ 1,045

Liabilities Due to other governments 1,435 26,713 27,103 1,045 Total liabilities $ 1,435 $ 26,713 $ 27,103 $ 1,045

7380 - Black Eagle Rural Fire Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 227 $ 104,711 $ 104,440 $ 498 Holdings in external investment pool 783 783 Taxes/assessments receivable 21,104 99,909 103,343 17,670 Total assets $ 22,114 $ 204,620 $ 208,566 $ 18,168

Liabilities Due to other governments 22,114 122,910 126,856 18,168 Total liabilities $ 22,114 $ 122,910 $ 126,856 $ 18,168

7381 - Deerborn Fire District Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 239 $ 53,122 $ 52,472 $ 889 Taxes/assessments receivable 3,210 37,973 38,423 2,760 Total assets $ 3,449 $ 91,095 $ 90,895 $ 3,649

Liabilities Due to other governments 3,449 56,121 55,921 3,649 Total liabilities $ 3,449 $ 56,121 $ 55,921 $ 3,649

250 CASCADE COUNTY

Combining Statement of Changes in Assets and Liabilities Agency Funds

June 30, 2015

7382 - Cascade Fire Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 136 $ 18,991 $ 18,836 $ 291 Taxes/assessments receivable 585 18,450 18,810 225 Total assets $ 721 $ 37,441 $ 37,646 $ 516

Liabilities Due to other governments 721 19,397 19,602 516 Total liabilities $ 721 $ 19,397 $ 19,602 $ 516

7383 - Sun River Fire Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 566 $ 26,451 $ 26,689 $ 328 Taxes/assessments receivable 3,150 25,800 26,250 2,700 Total assets $ 3,716 $ 52,251 $ 52,939 $ 3,028

Liabilities Due to other governments 3,716 29,717 30,405 3,028 Total liabilities $ 3,716 $ 29,717 $ 30,405 $ 3,028

7416 - Single Moving/Sp.Mov Equp Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 1,156 $ $ $ 1,156 Total assets $ 1,156 $ 0 $ 0 $ 1,156

Liabilities Due to other governments 1,156 1,156 Total liabilities $ 1,156 $ 0 $ 0 $ 1,156

7451 - J.P.Fines/Forfeitures 50% Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Holdings in external investment pool 1,868 1,868 Total assets $ 0 $ 1,868 $ 0 $ 1,868

Liabilities Due to other governments 1,868 1,868 Total liabilities $ 0 $ 1,868 $ 0 $ 1,868

251 CASCADE COUNTY

Combining Statement of Changes in Assets and Liabilities Agency Funds

June 30, 2015

7461 - Clerk of Court Fees(100%) Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Holdings in external investment pool 15,189 15,189 Total assets $ 0 $ 15,189 $ 0 $ 15,189

Liabilities Due to other governments 15,189 15,189 Total liabilities $ 0 $ 15,189 $ 0 $ 15,189

7462 - Petition for Adoption $75 Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Holdings in external investment pool 525 525 Total assets $ 0 $ 525 $ 0 $ 525

Liabilities Due to other governments 525 525 Total liabilities $ 0 $ 525 $ 0 $ 525

7463 - Actions or Proceedings Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ $ 8,640 $ $ 8,640 Total assets $ 0 $ 8,640 $ 0 $ 8,640

Liabilities Due to other governments 8,640 8,640 Total liabilities $ 0 $ 8,640 $ 0 $ 8,640

7458 - Court Information Technology Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ $ 113,049 $ 105,497 $ 7,552 Total assets $ 0 $ 113,049 $ 105,497 $ 7,552

Liabilities Due to other governments 113,049 105,497 7,552 Total liabilities $ 0 $ 113,049 $ 105,497 $ 7,552

252 CASCADE COUNTY

Combining Statement of Changes in Assets and Liabilities Agency Funds

June 30, 2015

7464 - Dissoulution of Marriage Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Holdings in external investment pool 5,100 5,100 Total assets $ 0 $ 5,100 $ 0 $ 5,100

Liabilities Due to other governments 5,100 5,100 Total liabilities $ 0 $ 5,100 $ 0 $ 5,100

7466 - Fines,Assess,Pmt,Forfeit Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Holdings in external investment pool 375 375 Total assets $ 0 $ 375 $ 0 $ 375

Liabilities Due to other governments 375 375 Total liabilities $ 0 $ 375 $ 0 $ 375

7467 - Mt Law Enforcement Acad Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ $ 57,746 $ 55,511 $ 2,235 Total assets $ 0 $ 57,746 $ 55,511 $ 2,235

Liabilities Due to other governments 57,746 55,511 2,235 Total liabilities $ 0 $ 57,746 $ 55,511 $ 2,235

7468 - Family Intervention Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Holdings in external investment pool 1,053 1,053 Total assets $ 0 $ 1,053 $ 0 $ 1,053

Liabilities Due to other governments 1,053 1,053 Total liabilities $ 0 $ 1,053 $ 0 $ 1,053

253 CASCADE COUNTY

Combining Statement of Changes in Assets and Liabilities Agency Funds

June 30, 2015

7470 - Available State Agency 54 Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ $ 150 $ $ 150 Total assets $ 0 $ 150 $ 0 $ 150

Liabilities Due to other governments 150 150 Total liabilities $ 0 $ 150 $ 0 $ 150

7471 - Victims Of Domestic Viol Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Total assets $ 0 $ 0 $ 0 $ 0

Liabilities Total liabilities $ 0 $ 0 $ 0 $ 0

7521 - University Millage Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 34,304 $ 822,612 $ 803,952 $ 52,964 Taxes/assessments receivable 44,889 840,057 848,925 36,021 Total assets $ 79,193 $ 1,662,669 $ 1,652,877 $ 88,985

Liabilities Due to other governments 79,193 870,844 861,052 88,985 Total liabilities $ 79,193 $ 870,844 $ 861,052 $ 88,985

7522 - University Mill-Non Levy Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 155 $ 2,910 $ 2,869 $ 196 Interest receivable 314 314 Total assets $ 155 $ 3,224 $ 2,869 $ 510

Liabilities Due to other governments 155 3,379 3,024 510 Total liabilities $ 155 $ 3,379 $ 3,024 $ 510

254 CASCADE COUNTY

Combining Statement of Changes in Assets and Liabilities Agency Funds

June 30, 2015

7523 - Tax Inc Dist-University Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 954 $ 6,754 $ 7,693 $ 15 Taxes/assessments receivable 73 7,636 6,755 954 Total assets $ 1,027 $ 14,390 $ 14,448 $ 969

Liabilities Due to other governments 1,027 7,745 7,803 969 Total liabilities $ 1,027 $ 7,745 $ 7,803 $ 969

7527 - State Equalization-AV Tax Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 263,315 $ 5,484,053 $ 5,359,652 $ 387,716 Taxes/assessments receivable 296,811 5,600,408 5,659,465 237,754 Total assets $ 560,126 $ 11,084,461 $ 11,019,117 $ 625,470

Liabilities Due to other governments 560,125 5,805,660 5,740,315 625,470 Total liabilities $ 560,125 $ 5,805,660 $ 5,740,315 $ 625,470

7528 - State Equalization-NoLevy Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 1,036 $ 19,396 $ 19,128 $ 1,304 Interest receivable 2,091 2,091 Total assets $ 1,036 $ 21,487 $ 19,128 $ 3,395

Liabilities Due to other governments 1,036 22,523 20,164 3,395 Total liabilities $ 1,036 $ 22,523 $ 20,164 $ 3,395

255 CASCADE COUNTY

Combining Statement of Changes in Assets and Liabilities Agency Funds

June 30, 2015

7529 - Elementary Equal-AV Tax Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 188,672 $ 4,520,251 $ 4,417,620 $ 291,303 Taxes/assessments receivable 247,077 4,620,286 4,669,058 198,305 Total assets $ 435,749 $ 9,140,537 $ 9,086,678 $ 489,608

Liabilities Due to other governments 435,749 4,785,526 4,731,667 489,608 Total liabilities $ 435,749 $ 4,785,526 $ 4,731,667 $ 489,608

7530 - Elementary Equal-Non Levy Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 855 $ 31,983 $ 31,758 $ 1,080 Interest receivable 1,725 1,725 Total assets $ 855 $ 33,708 $ 31,758 $ 2,805

Liabilities Due to other governments 855 34,563 32,613 2,805 Total liabilities $ 855 $ 34,563 $ 32,613 $ 2,805

7531 - High School Equal-AV Tax Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 125,781 $ 3,016,224 $ 2,947,803 $ 194,202 Taxes/assessments receivable 164,630 3,080,186 3,112,701 132,115 Total assets $ 290,411 $ 6,096,410 $ 6,060,504 $ 326,317

Liabilities Due to other governments 290,411 3,193,074 3,157,168 326,317 Total liabilities $ 290,411 $ 3,193,074 $ 3,157,168 $ 326,317

256 CASCADE COUNTY

Combining Statement of Changes in Assets and Liabilities Agency Funds

June 30, 2015

7532 - High School Equal-NonLevy Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 570 $ 18,594 $ 18,533 $ 631 Interest receivable 1,150 1,150 Total assets $ 570 $ 19,744 $ 18,533 $ 1,781

Liabilities Due to other governments 570 20,314 19,103 1,781 Total liabilities $ 570 $ 20,314 $ 19,103 $ 1,781

7533 - Vo-Tech Millage-AV Tax Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 8,576 $ 205,400 $ 200,860 $ 13,116 Taxes/assessments receivable 11,227 209,886 212,103 9,010 Total assets $ 19,803 $ 415,286 $ 412,963 $ 22,126

Liabilities Due to other governments 19,803 217,588 215,265 22,126 Total liabilities $ 19,803 $ 217,588 $ 215,265 $ 22,126

7534 - Vo-Tech Millage-Non Levy Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 39 $ 720 $ 711 $ 48 Interest receivable 78 78 Total assets $ 39 $ 798 $ 711 $ 126

Liabilities Due to other governments 39 837 750 126 Total liabilities $ 39 $ 837 $ 750 $ 126

257 CASCADE COUNTY

Combining Statement of Changes in Assets and Liabilities Agency Funds

June 30, 2015

7551 - Montana Land Information Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 3,543 $ 52,100 $ 52,221 $ 3,422 Taxes/assessments receivable 2,736 29,422 29,888 2,270 Total assets $ 6,279 $ 81,522 $ 82,109 $ 5,692

Liabilities Due to other governments 6,279 65,738 66,325 5,692 Total liabilities $ 6,279 $ 65,738 $ 66,325 $ 5,692

7553 - Death Certificates - DOL Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ $ 1,233 $ 243 $ 990 Taxes/assessments receivable 4,740 2,856 1,884 Total assets $ 0 $ 5,973 $ 3,099 $ 2,874

Liabilities Due to other governments 5,973 3,099 2,874 Total liabilities $ 0 $ 5,973 $ 3,099 $ 2,874

7564 - Forest Fire Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 248 $ 21,240 $ 21,330 $ 158 Taxes/assessments receivable 275 21,201 21,176 300 Total assets $ 523 $ 42,441 $ 42,506 $ 458

Liabilities Due to other governments 523 21,788 21,853 458 Total liabilities $ 523 $ 21,788 $ 21,853 $ 458

258 CASCADE COUNTY

Combining Statement of Changes in Assets and Liabilities Agency Funds

June 30, 2015

7701 - S/D #1 Great Falls Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 498,198 $ 25,551,108 $ 25,675,199 $ 374,107 Taxes/assessments receivable 1,901,074 15,638,075 16,814,292 724,857 Total assets $ 2,399,272 $ 41,189,183 $ 42,489,491 $ 1,098,964

Liabilities Due to other governments 2,399,272 21,512,472 22,812,780 1,098,964 Total liabilities $ 2,399,272 $ 21,512,472 $ 22,812,780 $ 1,098,964

7702 - Great Falls High Schools Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ $ 13,361,368 $ 13,167,035 $ 194,333 Taxes/assessments receivable 477,868 9,645,772 9,614,316 509,324 Total assets $ 477,868 $ 23,007,140 $ 22,781,351 $ 703,657

Liabilities Due to other governments 477,868 10,654,497 10,428,708 703,657 Total liabilities $ 477,868 $ 10,654,497 $ 10,428,708 $ 703,657

7703 - S/D #3 Cascade Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 148,515 $ 7,003,593 $ 7,097,326 $ 54,782 Holdings in external investment pool 512,823 728,570 1,011,845 229,548 Taxes/assessments receivable 75,823 752,603 780,780 47,646 Total assets $ 737,161 $ 8,484,766 $ 8,889,951 $ 331,976

Liabilities Due to other governments 737,161 7,440,753 7,845,938 331,976 Total liabilities $ 737,161 $ 7,440,753 $ 7,845,938 $ 331,976

259 CASCADE COUNTY

Combining Statement of Changes in Assets and Liabilities Agency Funds

June 30, 2015

7704 - Cascade High School Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ $ 2,557,930 $ 2,479,285 $ 78,645 Holdings in external investment pool 329,541 329,541 Taxes/assessments receivable 30,403 775,873 762,165 44,111 Total assets $ 30,403 $ 3,663,344 $ 3,241,450 $ 452,297

Liabilities Due to other governments 30,403 2,713,160 2,291,266 452,297 Total liabilities $ 30,403 $ 2,713,160 $ 2,291,266 $ 452,297

7705 - S/D #5 Centerville Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 179,221 $ 7,555,888 $ 7,624,965 $ 110,144 Holdings in external investment pool 618,851 1,063,725 1,221,047 461,529 Taxes/assessments receivable 52,995 505,009 508,940 49,064 Total assets $ 851,067 $ 9,124,622 $ 9,354,952 $ 620,737

Liabilities Due to other governments 851,067 7,571,975 7,802,305 620,737 Total liabilities $ 851,067 $ 7,571,975 $ 7,802,305 $ 620,737

7706 - Centerville High School Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ $ 2,211,917 $ 2,111,008 $ 100,909 Holdings in external investment pool 422,832 422,832 Taxes/assessments receivable 30,171 339,511 340,820 28,862 Total assets $ 30,171 $ 2,974,260 $ 2,451,828 $ 552,603

Liabilities Due to other governments 30,171 2,308,128 1,785,696 552,603 Total liabilities $ 30,171 $ 2,308,128 $ 1,785,696 $ 552,603

260 CASCADE COUNTY

Combining Statement of Changes in Assets and Liabilities Agency Funds

June 30, 2015

7729 - S/D #29 Belt Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 228,837 $ 7,571,043 $ 7,633,725 $ 166,155 Holdings in external investment pool 790,175 1,465,136 1,559,085 696,226 Taxes/assessments receivable 291,329 1,101,710 1,167,769 225,270 Total assets $ 1,310,341 $ 10,137,889 $ 10,360,579 $ 1,087,651

Liabilities Due to other governments 1,310,341 7,774,269 7,996,959 1,087,651 Total liabilities $ 1,310,341 $ 7,774,269 $ 7,996,959 $ 1,087,651

7730 - Belt High School Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ $ 2,558,863 $ 2,428,940 $ 129,923 Holdings in external investment pool 544,406 544,406 Taxes/assessments receivable 24,247 675,464 669,061 30,650 Total assets $ 24,247 $ 3,778,733 $ 3,098,001 $ 704,979

Liabilities Due to other governments 24,247 2,770,067 2,089,335 704,979 Total liabilities $ 24,247 $ 2,770,067 $ 2,089,335 $ 704,979

7755 - S/D #55 Sun River Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 184,251 $ 6,951,870 $ 7,031,818 $ 104,303 Holdings in external investment pool 636,220 1,056,152 1,255,318 437,054 Taxes/assessments receivable 56,230 572,466 579,116 49,580 Total assets $ 876,701 $ 8,580,488 $ 8,866,252 $ 590,937

Liabilities Due to other governments 876,701 6,006,751 6,292,515 590,937 Total liabilities $ 876,701 $ 6,006,751 $ 6,292,515 $ 590,937

261 CASCADE COUNTY

Combining Statement of Changes in Assets and Liabilities Agency Funds

June 30, 2015

7756 - Sun River Valley High School Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ $ 2,411,321 $ 2,304,448 $ 106,873 Holdings in external investment pool 447,823 447,823 Taxes/assessments receivable 44,702 608,944 608,512 45,134 Total assets $ 44,702 $ 3,468,088 $ 2,912,960 $ 599,830

Liabilities Due to other governments 44,702 2,591,065 2,035,937 599,830 Total liabilities $ 44,702 $ 2,591,065 $ 2,035,937 $ 599,830

7774 - S/D #74 Vaughn Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 62,578 $ 2,715,335 $ 2,723,450 $ 54,463 Holdings in external investment pool 216,083 438,479 426,351 228,211 Taxes/assessments receivable 30,404 286,847 299,585 17,666 Total assets $ 309,065 $ 3,440,661 $ 3,449,386 $ 300,340

Liabilities Due to other governments 309,065 2,221,970 2,230,695 300,340 Total liabilities $ 309,065 $ 2,221,970 $ 2,230,695 $ 300,340

7785 - S/D #85 Ulm Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 49,458 $ 2,336,005 $ 2,327,831 $ 57,632 Holdings in external investment pool 170,777 407,671 336,958 241,490 Taxes/assessments receivable 26,126 252,590 265,706 13,010 Total assets $ 246,361 $ 2,996,266 $ 2,930,495 $ 312,132

Liabilities Due to other governments 246,361 1,663,467 1,597,696 312,132 Total liabilities $ 246,361 $ 1,663,467 $ 1,597,696 $ 312,132

262 CASCADE COUNTY

Combining Statement of Changes in Assets and Liabilities Agency Funds

June 30, 2015

7795 - S/D #95 Deep Creek Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 2,533 $ 42,953 $ 45,181 $ 305 Holdings in external investment pool 8,748 9,791 17,260 1,279 Taxes/assessments receivable 271 9,529 9,416 384 Total assets $ 11,552 $ 62,273 $ 71,857 $ 1,968

Liabilities Due to other governments 11,552 16,144 25,728 1,968 Total liabilities $ 11,552 $ 16,144 $ 25,728 $ 1,968

7820 - High Schl Transportation Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 14,348 $ 770,290 $ 768,414 $ 16,224 Holdings in external investment pool 49,545 116,192 97,756 67,981 Taxes/assessments receivable 66,708 593,185 621,825 38,068 Total assets $ 130,601 $ 1,479,667 $ 1,487,995 $ 122,273

Liabilities Due to other governments 130,601 719,310 727,638 122,273 Total liabilities $ 130,601 $ 719,310 $ 727,638 $ 122,273

7830 - High School Retirement Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 7,340 $ 9,816,230 $ 9,807,795 $ 15,775 Holdings in external investment pool 25,343 90,761 5,005 111,099 Taxes/assessments receivable 231,937 2,301,976 2,393,863 140,050 Total assets $ 264,620 $ 12,208,967 $ 12,206,663 $ 266,924

Liabilities Due to other governments 264,620 9,929,570 9,972,266 221,924 Total liabilities $ 264,620 $ 9,929,570 $ 9,972,266 $ 221,924

263 CASCADE COUNTY

Combining Statement of Changes in Assets and Liabilities Agency Funds

June 30, 2015

7840 - Elementary Retirement Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 13,675 $ 9,549,875 $ 9,535,580 $ 27,970 Holdings in external investment pool 47,221 163,150 93,172 117,199 Taxes/assessments receivable 423,487 4,064,491 4,238,602 249,376 Total assets $ 484,383 $ 13,777,516 $ 13,867,354 $ 394,545

Liabilities Due to other governments 484,383 9,747,642 9,837,480 394,545 Total liabilities $ 484,383 $ 9,747,642 $ 9,837,480 $ 394,545

7846 - AIRPORT TID CITY OF GF Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Taxes/assessments receivable (61) 14,379 8,125 6,193 Total assets $ (61) $ 14,379 $ 8,125 $ 6,193

Liabilities Due to other funds 14 14 Due to other governments (75) 14,381 8,113 6,193 Total liabilities $ (61) $ 14,381 $ 8,127 $ 6,193

7847 - Swimming Pool Debt Svc Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 8,130 $ 292,102 $ 290,649 $ 9,583 Taxes/assessments receivable 38,995 297,942 323,491 13,446 Total assets $ 47,125 $ 590,044 $ 614,140 $ 23,029

Liabilities Due to other governments 47,125 318,012 342,108 23,029 Total liabilities $ 47,125 $ 318,012 $ 342,108 $ 23,029

264 CASCADE COUNTY

Combining Statement of Changes in Assets and Liabilities Agency Funds

June 30, 2015

7848 - Soccer Mill levy Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 5,330 $ 184,240 $ 183,532 $ 6,038 Taxes/assessments receivable 25,088 187,500 203,769 8,819 Total assets $ 30,418 $ 371,740 $ 387,301 $ 14,857

Liabilities Due to other governments 30,418 200,293 215,854 14,857 Total liabilities $ 30,418 $ 200,293 $ 215,854 $ 14,857

7849 - Per Med Levy Gr Falls Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 41,594 $ 1,793,055 $ 1,774,193 $ 60,456 Taxes/assessments receivable 170,636 1,832,901 1,924,468 79,069 Total assets $ 212,230 $ 3,625,956 $ 3,698,661 $ 139,525

Liabilities Due to other governments 212,230 1,926,440 1,999,145 139,525 Total liabilities $ 212,230 $ 1,926,440 $ 1,999,145 $ 139,525

7850 - City of Great Falls Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 585,787 $ 22,021,485 $ 21,964,678 $ 642,594 Taxes/assessments receivable 1,932,523 21,168,975 22,106,722 994,776 Total assets $ 2,518,310 $ 43,190,460 $ 44,071,400 $ 1,637,370

Liabilities Due to other governments 2,518,310 23,738,447 24,619,387 1,637,370 Total liabilities $ 2,518,310 $ 23,738,447 $ 24,619,387 $ 1,637,370

265 CASCADE COUNTY

Combining Statement of Changes in Assets and Liabilities Agency Funds

June 30, 2015

7851 - G.F.City Fire Balances Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 5,757 $ 201,962 $ 204,011 $ 3,708 Taxes/assessments receivable 15,699 205,771 208,356 13,114 Total assets $ 21,456 $ 407,733 $ 412,367 $ 16,822

Liabilities Due to other governments 21,456 220,845 225,479 16,822 Total liabilities $ 21,456 $ 220,845 $ 225,479 $ 16,822

7859 - Per Med Levy Belt Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 72 $ 3,332 $ 3,404 $ Taxes/assessments receivable 164 3,215 3,173 206 Total assets $ 236 $ 6,547 $ 6,577 $ 206

Liabilities Due to other governments 236 3,611 3,641 206 Total liabilities $ 236 $ 3,611 $ 3,641 $ 206

7860 - Town Of Belt Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 2,931 $ 113,876 $ 113,085 $ 3,722 Taxes/assessments receivable 11,893 101,209 100,239 12,863 Total assets $ 14,824 $ 215,085 $ 213,324 $ 16,585

Liabilities Due to other governments 14,824 129,669 127,908 16,585 Total liabilities $ 14,824 $ 129,669 $ 127,908 $ 16,585

266 CASCADE COUNTY

Combining Statement of Changes in Assets and Liabilities Agency Funds

June 30, 2015

7869 - Per Med Levy Cascade Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 369 $ 7,403 $ 7,772 $ Taxes/assessments receivable 986 7,930 7,957 959 Total assets $ 1,355 $ 15,333 $ 15,729 $ 959

Liabilities Due to other governments 1,355 8,731 9,127 959 Total liabilities $ 1,355 $ 8,731 $ 9,127 $ 959

7870 - Town Of Cascade Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 9,619 $ 91,604 $ 97,697 $ 3,526 Taxes/assessments receivable 12,404 78,709 80,110 11,003 Total assets $ 22,023 $ 170,313 $ 177,807 $ 14,529

Liabilities Due to other governments 22,023 112,226 119,720 14,529 Total liabilities $ 22,023 $ 112,226 $ 119,720 $ 14,529

7880 - Town of Neihart Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 478 $ 29,718 $ 28,919 $ 1,277 Taxes/assessments receivable 2,921 27,864 27,688 3,097 Total assets $ 3,399 $ 57,582 $ 56,607 $ 4,374

Liabilities Due to other governments 3,399 33,294 32,319 4,374 Total liabilities $ 3,399 $ 33,294 $ 32,319 $ 4,374

267 CASCADE COUNTY

Combining Statement of Changes in Assets and Liabilities Agency Funds

June 30, 2015

7900 - MANCHESTER TID Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 26,151 $ 194,719 $ 195,245 $ 25,625 Holdings in external investment pool 90,299 195,245 178,168 107,376 Taxes/assessments receivable 24,075 14,886 9,189 Total assets $ 116,450 $ 414,039 $ 388,299 $ 142,190

Liabilities Due to other governments 116,450 25,740 142,190 Total liabilities $ 116,450 $ 25,740 $ 0 $ 142,190

7901 - MT Milling TID Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 23,753 $ 117,325 $ 93,044 $ 48,034 Total assets $ 23,753 $ 117,325 $ 93,044 $ 48,034

Liabilities Due to other governments 23,753 24,281 48,034 Total liabilities $ 23,753 $ 24,281 $ 0 $ 48,034

7920 - Refunds Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Total assets $ 0 $ 0 $ 0 $ 0

Liabilities Total liabilities $ 0 $ 0 $ 0 $ 0

7940 - Interest Investment Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 1,598 $ 24,292 $ 25,890 $ Total assets $ 1,598 $ 24,292 $ 25,890 $ 0

Liabilities Accounts payable $ 1,598 $ 25,530 $ 27,128 $ Total liabilities $ 1,598 $ 25,530 $ 27,128 $ 0

268 CASCADE COUNTY

Combining Statement of Changes in Assets and Liabilities Agency Funds

June 30, 2015

7950 - Entitlement Levy Clearing Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and cash equivalents $ 137 $ 1,893,655 $ 1,879,177 $ 14,615 Taxes/assessments receivable 204,347 1,926,390 2,011,733 119,004 Total assets $ 204,484 $ 3,820,045 $ 3,890,910 $ 133,619

Liabilities Due to other governments 204,484 2,033,456 2,104,321 133,619 Total liabilities $ 204,484 $ 2,033,456 $ 2,104,321 $ 133,619

7980 - Reinvested Interest - Piper Jaff Balance Balance 6/30/2014 Additions Deletions 6/30/2015 Assets Cash and investments $ 3,450 $ $ 3,450 $ Total assets $ 3,450 $ 0 $ 3,450 $ 0

Liabilities Accounts payable $ 3,450 $ $ 3,450 $ Total liabilities $ 3,450 $ 0 $ 3,450 $ 0

269 CASCADE COUNTY

Combining Balance Sheets -- Nonmajor Proprietary Funds

June 30, 2015

Total 5410 - Solid Nonmajor 5210 - Water Waste Proprietary Operating Disposal Funds Assets Current assets Cash and investments $ 50,196 $ 262,807 $ 313,003 Accounts receivable, net 1,071 1,071 Taxes/assessments receivable, net 168,992 168,992 Total current assets 50,196 432,870 483,066 Noncurrent assets Land and improvements 47,379 47,379 Buildings and improvements 7,769 139,996 147,765 Machinery and equipment 6,725 24,723 31,448 Accumulated depreciation (13,373) (102,545) (115,918) Total capital assets 1,121 109,553 110,674 Total assets $ 51,317 $ 542,423 $ 593,740

Liabilities and fund balances Current liabilities Accounts payable 8,016 98,771 106,787 Total liabilities 8,016 98,771 106,787

Net position Investment in capital assets 1,121 109,553 110,674 Unrestricted 42,180 334,099 376,279 Total net position 43,301 443,652 486,953 Total liabilities and net position $ 51,317 $ 542,423 $ 593,740

270 CASCADE COUNTY

Combining Statement of Revenue, Expenses and Changes in Fund Net Position -- Nonmajor Proprietary Funds

Year Ended June 30, 2015

5410 - Solid 5210 - Water Waste Total Non- Operating Disposal Major Funds Operating revenue Charges for goods and services 51,623 2,798 54,421 Other revenue 981,522 981,522 Total operating revenues 51,623 984,320 1,035,943

Operating expenses Assessments $ $ 75 $ 75 Operating expenses 66 670,109 670,175 Repairs and maintenance 20,028 20,028 Office supplies 1,615 1,615 Utilities and telephone 49,305 262,017 311,322 Insurance 185 185 Rent 13,558 13,558 Professional fees 29,116 29,116 Postage 5,235 5,235 Depreciation 1,345 8,281 9,626 Total operating expenses 50,901 1,010,034 1,060,935

Operating income (loss) 722 (25,714) (24,992)

Non-operating revenues (expenses) Interest revenue 47 183 230 Total Non-operating revenues (expenses) 47 183 230

Income (loss) before capital contributions 769 (25,531) (24,762) Change in net position 769 (25,531) (24,762)

Net position, beginning of year 42,532 469,183 511,715

Net position, end of year $ 43,301 $ 443,652 $ 486,953

271 CASCADE COUNTY

Combining Statement of Cash Flows- Non-Major Proprietary Funds

Year Ended June 30, 2015

5410 - Solid 5210 - Water Waste Operating Disposal Totals Cash flows from operating activities Cash received from services provided $ 52,550 $ 2,314 $ 54,864 Cash received from assessments 1,056,365 1,056,365 Cash paid to suppliers (46,100) (997,959) (1,044,059) Net cash provided by operating activities 6,450 60,720 67,170 Cash flows from investing activities Interest received 47 183 230 Net cash provided by investing activities 47 183 230

Net increase (decrease) in cash and cash equivalents 6,497 60,903 67,400 Cash and cash equivalents, beginning of year 43,699 201,904 245,603 Cash and cash equivalents, end of year $ 50,196 $ 262,807 $ 313,003

Reconciliation of operating income (loss) to net cash provided (used) by operating activities Operating income (loss) $ 722 $ (25,714) $ (24,992) Adjustments to reconcile operating income (loss) to net cash provided by operating activities Depreciation 1,345 8,281 9,626 Changes in working capital components (Increase) in accounts receivable 928 (484) 444 (Increase) in assessment receivable 74,843 74,843 (Decrease) in accounts payable 3,455 3,794 7,249 Net cash provided by operating activities $ 6,450 $ 60,720 $ 67,170

272 STATISTICAL SECTION

This part of the Cascade County's comprehensive annual financial report presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplemental information says about the County's overall financial health.

Contents Page Financial Trends These schedules contain trend information to help the reader understand how the County's financial performance and well-being have changed over time. 274

Revenue Capacity These schedules contain information to help the reader assess the County's most significant local revenue source, the property tax. 279

Debt Capacity These schedules present information to help the reader assess the affordability of the County's current levels of outstanding debt and the County's ability to issue additional debt in the future. 282

Demographic and Economic Information These schedules offer demographic and economic indicators to help the reader understand the environment within which the County's financial activities take place. 285

Operating Information These schedules contain service and infrastructure data to help the reader understand how the information in the County's financial report relates to the services the County provides and the activities it performs. 287

273 CASCADE COUNTY, MONTANA NET ASSETS BY COMPONENT LAST TEN YEARS (accrual basis of accounting)

2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 Governmental activities Invested in capital assets, net of related debt $ 13,905,127 $ 20,699,771 $ 26,607,715 $ 26,655,827 $ 31,053,688 $ 31,326,472 $ 32,907,686 $ 37,178,713 $ 38,721,829 $ 43,550,631 Restricted 8,885,414 6,159,168 5,507,900 5,505,505 2,285,312 207,637 417,045 3,063,801 3,969,722 3,129,199 Unrestricted 7,137,660 3,339,476 5,499,513 5,563,011 6,591,465 9,149,792 9,814,495 6,461,723 5,426,346 (12,171,389) Total governmental activities net assets $ 29,928,201 $ 30,198,415 $ 37,615,128 $ 37,724,343 $ 39,930,465 $ 40,683,901 $ 43,139,226 $ 46,704,237 $ 48,117,897 $ 34,508,441

Business-type activities Invested in capital assets, net of related debt $ 8,738,006 $ 8,527,192 $ 8,282,185 $ 7,745,831 $ 7,645,326 $ 8,813,094 $ 8,277,206 $ 7,530,848 $ 7,032,122 $ 7,256,797 Restricted - - - - - 15,288 7,259 - - Unrestricted (133,054) (16,599) (58,066) (332,279) (527,164) (2,366,616) (2,615,001) (2,263,610) (2,423,165) (4,843,589) Total business-type activities net assets $8,604,952 $ 8,510,593 $ 8,224,119 $ 7,413,552 $ 7,118,162 $ 6,461,766 $ 5,669,464 $ 5,267,238 $ 4,608,957 $ 2,413,208

Primary government Invested in capital assets, net of related debt $ 22,643,133 $ 29,226,963 $ 32,184,900 $ 32,184,900 $ 32,184,900 $ 38,994,566 $ 40,670,317 $ 44,709,561 $ 45,753,951 $ 50,807,428 Restricted 8,885,414 6,159,168 5,507,900 5,507,900 5,507,900 222,925 424,304 3,063,801 3,969,722 3,129,199 Unrestricted 7,004,606 3,322,877 8,146,447 8,146,447 8,146,447 7,928,176 7,714,069 4,198,113 3,003,181 (17,014,978) Total primary government net assets $38,533,153 $ 38,709,008 $ 45,839,247 $ 45,839,247 $ 45,839,247 $ 47,145,667 $ 48,808,690 $ 51,971,475 $ 52,726,854 $ 36,921,649

274 CASCADE COUNTY, MONTANA CHANGE IN NET POSITION LAST TEN YEARS (accrual basis of accounting)

2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 Expenses Governmental activities: General government $ 6,206,856 $ 5,667,538 $ 6,366,097 $ 7,217,468 $ 6,959,882 $ 6,956,149 $ 7,331,563 $ 10,321,237 $ 10,913,505 $ 12,109,713 Public safety 11,049,302 11,407,903 11,247,654 12,601,097 12,705,127 12,945,329 13,348,006 12,992,226 13,851,915 13,665,297 Public works 4,300,928 3,725,730 4,885,763 6,651,090 4,794,147 5,381,196 5,652,788 3,967,408 4,060,271 3,877,898 Public health 4,393,730 4,653,314 5,032,677 5,050,766 5,376,247 5,663,473 5,410,249 8,430,925 4,755,615 5,160,206 Social and economic services 2,029,118 2,114,271 2,338,732 2,557,053 2,648,682 2,689,933 2,379,830 309,974 72,135 41,068 Culture and recreation 449,212 471,825 586,395 649,725 617,687 603,265 522,055 523,232 539,373 494,632 Housing and community development 169,507 211,696 288,721 323,017 293,170 445,624 259,613 24,080 Environmental management 40,334 41,137 29,786 26,898 21,908 73,856 64,920 - 68,443 12,107 Miscellaneous 308,008 296,969 366,172 395,637 - - - 12,778 4,716 6,096 Interest on long-term debt 559,394 452,952 401,301 361,945 360,557 280,175 278,355 71,450 42,022 28,340 Total governmental activities expenses 29,506,389 29,043,335 31,543,298 35,834,696 33,777,407 35,039,000 35,247,379 36,653,310 34,307,995 35,395,357 Business-type activities: Public Health n/a n/a n/a n/a n/a n/a n/a n/a 2,879,179 2,909,892 Montana ExpoPark 4,241,001 4,169,841 4,128,383 4,391,617 3,862,529 3,859,427 3,905,948 4,646,487 4,162,377 3,855,572 Solid Waste 602,413 621,729 645,919 817,370 832,258 1,010,212 982,260 949,596 983,782 1,010,034 Water Operating 41,057 47,150 47,944 46,120 37,154 46,250 50,531 62,563 47,509 50,901 Total business-type activities expenses 4,884,471 4,838,720 4,822,246 5,255,107 4,731,941 4,915,889 4,938,739 5,658,646 8,072,847 7,826,399 Total primary government expenses $ 34,390,860 $ 33,882,055 $ 36,365,544 $ 41,089,803 $ 38,509,348 $ 39,954,889 $ 40,186,118 $ 42,311,956 $ 42,380,842 $ 43,221,756 Program Revenues Governmental activities: Charges for services: General government $ 2,205,400 $ 1,364,391 $ 1,280,061 $ 1,206,610 $ 1,127,404 $ 1,163,908 $ 1,183,393 1,108,789 $ 888,932 $ 1,060,929 Public safety 5,386,434 5,379,239 5,710,207 6,052,720 5,756,806 6,489,065 6,283,566 6,343,750 7,028,087 9,407,089 Other activities 1,548,826 1,651,321 1,748,238 2,529,943 2,749,370 2,744,401 2,396,987 1,764,779 763,155 854,640 Operating grants and contributions 5,238,763 4,646,567 4,843,635 6,493,189 5,869,803 5,924,425 5,816,036 7,861,755 5,428,859 6,574,730 Capital grants and contributions 187,776 - 480,752 8,087 943,010 497,530 1,289,168 308,109 6,564 80,957 Total governmental activities program revenue 14,567,199 13,041,518 14,062,893 16,290,549 16,446,393 16,819,329 16,969,150 17,387,182 14,115,597 17,978,345 Business-type activities: Charges for services: Montana ExpoPark 2,565,013 2,800,188 2,574,699 2,806,384 2,442,666 2,401,676 1,933,012 2,780,364 2,664,757 2,597,386 Solid Waste 479,519 532,013 572,766 695,344 976,484 847,347 847,481 26,386 1,141,839 984,320 Water Operating 50,974 51,839 53,371 48,127 47,957 47,160 49,304 53,253 54,688 51,623 Community Health 2,551,838 2,771,078 Capital grants and contributions - - - - 224,448 14,306 - - Total business-type activities program revenues 3,095,506 3,384,040 3,200,836 3,549,855 3,691,555 3,310,489 2,829,797 2,860,003 6,413,122 6,404,407 Total primary government program revenues $ 17,662,705 $ 16,425,558 17,263,729 $19,840,404 $20,137,948 $ 20,129,818 19,798,947 20,247,185 20,528,719 24,382,752 Net (expense)/revenue Governmental activities $ (14,939,190) $ (16,001,817) $ (17,480,405) $ (19,544,147) $ (17,331,014) $ (18,219,671) $ (18,198,728) $ (19,266,128) $ (20,192,398) $ (17,417,012) Business-type activities (1,788,965) (1,454,680) (1,621,410) (1,705,252) (1,040,386) (1,605,400) (2,108,943) (2,798,643) (1,659,725) (1,421,992) Total primary government net expense $ (16,728,155) $ (17,456,497) $ (19,101,815) $ (21,249,399) $ (18,371,400) $ (19,825,071) $ (20,307,671) $ (22,064,771) $ (21,852,123) $ (18,839,004)

275 CASCADE COUNTY, MONTANA CHANGE IN NET POSITION LAST TEN YEARS (accrual basis of accounting)

2006 2007 2008 2009 2010 2011 2012 2013 2014 2015

General Revenues and other Changes in Net Position Governmental actitities: Property taxes $ 14,639,702 $ 15,475,146 $ 20,290,722 $ 18,621,672 $ 18,561,647 $ 18,908,483 $ 19,904,643 22,116,490 21,787,859 21,720,078 Licenses and permits - - - - 1,058,262 6,586 28,325 0 - Intergovernmental 600,416 513,486 552,159 1,256,786 59,225 1,148,397 1,211,621 0 - Investment Income 617,448 826,626 606,848 198,436 238,794 73,708 45,698 26,482 17,220 25,084 Donated capital assets 38,500 Miscellaneous revenues 826,409 814,500 875,645 397,273 363,924 473,789 392,371 925,272 689,250 986,782 Gain on trade in of capital assets 439,500 553,277 Gain (loss) on disposal of capital assets ------(136,496) 30,094 (211,214) 1,621,378 Transfer of capital assets (89,708) (275,573) Transfers in/(out) (1,330,970) (1,357,289) (1,318,052) (776,369) (744,715) (948,982) (792,109) (949,792) (870,461) (951,028) Total governmental activities 15,353,005 16,272,469 21,007,322 19,697,798 19,537,137 $ 19,661,981 20,654,053 22,148,546 21,800,946 23,679,998 Business-type activities: Property taxes ------442 $ - - Investment earnings 8,523 9,505 8,850 5,430 281 189 116 90 74 230 Gain on sale of assets 18 556 - - - (167) - (177,257) Miscellaneous - - 1,004 112,887 - - - 1,501,580 Gain (loss) on disposal of capital assets ------(211,214) (170) 8,514 Trasfers of capital assets ------89,708 275,573 Transfers 1,330,970 1,357,289 1,318,052 776,369 744,715 948,982 792,109 949,792 870,461 944,499 Total business-type activities 1,339,511 1,367,350 1,327,906 894,686 744,996 949,004 792,667 2,062,991 960,073 1,228,816 Total primary government $ 16,692,516 $17,639,819 $22,335,228 $20,592,484 $ 20,282,133 $ 20,610,985 21,446,720 24,211,537 22,761,019 24,908,814 Change in Net Position Governmental activities $ 413,815 $ 270,652 $ 3,526,917 $ 153,651 $ 2,206,123 $ 1,442,310 $ 2,455,325 2,882,418 1,608,548 6,262,986 Business-type activities (449,454) (87,330) (293,504) (810,566) (295,390) (656,396) 792,300 (524,438) (699,652) (193,176) Total primary government $ (35,639) $ 183,322 $ 3,233,413 $ (656,915) $ 1,910,733 $ 785,914 $ 3,247,625 $ 2,357,980 $ 908,896 $ 6,069,810

Source Documents in CAFR Reports Statement of Revenues, Expenses & Chngs in Fund Net Assets Proprietary Funds Statement of Revenues, Expenses & Chngs in Fund Balances Governmental Funds Change in Net Assets Statement and Reconciliation of the Statement of Revenues, Expenditures, & Changes Proofs figures Information derived from Statement of Activities

276 CASCADE COUNTY, MONTANA FUND BALANCES OF GOVERNMENTAL FUNDS LAST TEN FISCAL YEARS (modified accrual basis of accounting)

2006 2007 2008 2009 2010 2011 2012 2013 2014 2015

General Fund Nonspendable ------Restricted ------Committed - - - - 990,389 872,743 916,458 1,382,258 1,618,323 666,368 Assigned - - - - 430,638 336,905 541,521 - - - Unassigned 3,413,087 3,313,091 2,518,066 3,313,091 288,885 435,636 458,198 1,266,339 2,108,208 2,960,272 Total General Fund 3,413,087 3,313,091 2,518,066 3,313,091 1,709,912 1,645,284 1,916,177 2,648,597 3,726,531 3,626,640

All other governmental funds Nonspendable reported in: Special revenue funds - - - - 239,036 220,430 193,224 - - 9,378 Debt service funds ------Capital projects funds ------Restricted reported in: Special revenue funds - - - - 672,751 190,082 207,611 386,197 1,275,712 1,264,345 Debt service funds - - - - 19,707 17,555 209,436 422,325 411,542 411,973 Capital projects funds ------Committed reported in: Special revenue funds - - - - 1,840,745 2,059,342 2,486,855 2,941,884 2,987,965 1,013,091 Debt service funds - - - - - 137,147 77,456 104,375 138,100 185,887 Capital projects funds ------Assigned reported in: Special revenue funds 6,240,891 3,964,440 3,648,527 3,964,440 1,926,819 2,136,736 3,214,160 1,461,651 624,373 6,717,392 Debt service funds 614,746 277,742 831,068 277,742 561,869 395,865 168,939 104,375 127,882 161,059 Capital projects funds 2,029,777 1,212,484 1,028,305 1,212,484 821,404 1,076,755 1,063,357 920,723 909,101 787,324 Unassigned reported in: Special revenue funds - - - - (2,660,825) (932,639) (878,672) (6,324) (730,972) (215,508) Debt service funds - - - - - (5,039) - (16,423) (3) - Capital projects funds - - - - (88,564) - - (17,579) (4,584) - Total all other governmental funds 8,885,414 5,454,666 5,507,900 5,454,666 3,332,942 5,296,234 6,742,366 6,301,204 5,739,116 10,334,941

Total Governmental Funds 12,298,501 8,767,757 8,025,966 8,767,757 5,042,854 6,941,518 8,658,543 8,949,801 9,465,647 13,961,581

In fiscal year 2010 the County implemented GASB 54. Prior years reserved fund balances are reported under assigned fund balance.

277 CASCADE COUNTY, MONTANA CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS LAST TEN YEARS (modified accrual basis of accounting)

Revenues 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 Taxes and Special Assessments $ 15,028,040 $ 16,326,990 $ 22,572,544 $ 18,727,480 $ 18,457,603 20,430,255 12,612,422 21,684,790 21,732,090 22,558,457 Licenses and permits 112,355 105,429 102,560 93,651 125,950 125,307 18,573 175,320 183,476 224,673 Intergovernmental 7,279,444 5,669,855 6,396,316 8,070,051 8,373,907 8,145,074 1,816,933 7,286,406 5,404,898 6,325,113 Charges for services 6,917,106 7,029,477 9,465,077 7,979,028 7,907,645 8,477,477 5,934,746 8,970,698 8,162,785 10,662,283 Fines 519,944 503,103 1,411,362 476,136 399,344 406,848 375,460 369,959 342,536 435,702 Investment earnings 516,215 679,334 615,777 140,863 22,919 38,987 7,451 13,573 7,941 17,804 Miscellaneous 826,409 815,700 1,556,709 1,052,588 696,109 1,005,942 108,838 1,026,490 667,038 986,782 Internal Services 36,872 40,648 34,288 48,557 48,129 67,591 40,709 383,638 33,470 - Total revenues 31,236,385 31,170,536 42,154,633 36,588,354 36,031,606 38,697,481 20,915,132 39,910,874 36,534,234 41,210,814 Expenditures General government 6,178,150 5,467,946 6,014,958 6,731,950 7,969,884 6,473,281 6,139,993 8,295,367 9,868,047 11,055,399 Public Safety 10,649,169 10,820,526 10,339,202 11,419,347 11,723,973 11,741,167 10,298,712 12,917,679 13,393,695 13,515,250 Public Works 3,923,900 3,705,482 4,730,726 6,299,406 4,564,183 4,693,466 2,151,633 3,396,076 3,057,112 2,447,398 Public Health 4,366,466 4,548,407 4,641,757 4,730,488 5,160,289 5,315,606 - 7,598,573 4,718,623 5,116,881 Social and Economic Services 2,006,018 2,059,111 2,229,225 2,387,004 2,522,574 2,475,315 82,074 273,332 35,493 8,452 Culture and Recreation 448,690 470,388 3,719,144 637,605 506,637 581,268 - 523,232 539,372 494,632 Housing and Community Development 170,999 209,640 272,992 294,663 270,972 413,355 - - - - Conservation of Natural Resources 40,745 40,829 28,853 25,194 21,215 71,109 - 24,080 68,443 12,107 Micellaneous 307,231 296,270 1,688,191 389,373 408,918 540,529 104,220 - - - Capital Outlay 643,296 1,771,017 923,758 3,637,986 1,328,394 1,132,104 16,117 4,281,145 2,296,295 4,180,893 Debt Service Principal 1,264,889 2,712,577 2,796,625 2,918,644 1,994,940 1,452,580 252,141 1,540,729 937,633 957,874 Interest 472,174 436,828 385,199 327,470 349,699 267,185 36,172 87,948 55,621 39,336 Total expenditures 30,471,727 32,539,021 37,770,630 39,799,130 36,821,678 35,156,965 19,081,062 38,938,161 34,970,334 37,828,222 Excess of revenues over (under) expenditures 764,658 (1,368,485) 4,384,003 (3,210,776) (790,072) 3,540,516 1,834,070 972,713 1,563,900 3,382,592 Other financing sources (uses) Transfers in 5,314,889 4,570,169 10,303,625 5,132,404 3,854,660 4,944,994 1,338,092 - 4,025,485 5,262,812 Transfers out (6,691,511) (6,028,767) (10,303,625) (6,101,316) (4,622,039) (6,218,209) (1,954,794) (949,792) (4,898,439) (6,216,333) Proceeds from refunding bonds 6,410,000 ------Payments to refunded bond escrow agent (6,489,473) ------Proceeds from Loans / Capital leases 318,332 - - 1,731,557 1,127,337 211,127 3,357,434 - - Sale of capital assets 9,341 1,279 - - - 203,854 - 59,279 19,792 2,066,859 Total other financing sources (uses) (1,128,422) (1,457,319) - 762,645 359,958 (858,234) 2,740,732 (890,513) (853,162) 1,113,338 Net change in fund balances $ (363,764) $ (2,825,804) $ 4,384,003 $ (2,448,131) $ (430,114) 2,682,282 4,574,802 82,200 710,738 4,495,930 Debt service as a percentage of noncapital expenditures 5.82% 10.24% 8.64% 8.98% 6.61% 5.05% 1.51% 4.70% 3.04% 2.96%

278 CASCADE COUNTY, MONTANA ASSESSED VALUE AND ESTIMATED MARKET VALUE OF TAXABLE PROPERTY LAST TEN FISCAL YEARS

Real Property Personal Property Mobile Homes Total Property

Fiscal Year Taxable Taxable Taxable Ratio of Taxable Ended June Assessed Assessed Assessed Taxable Assessed Value Direct Mills 30 Market Value Value Market Value Value Market Value Value Market Value Assessed Value to Total Market Applied 2006 3,211,413,428 112,610,122 109,248,937 3,329,276 38,048,693 947,938 3,358,711,058 116,887,336 3.48% 143.41 2007 3,395,087,146 117,119,709 103,248,065 3,105,074 31,248,065 930,574 3,529,583,276 121,155,357 3.43% 158.70 2008 4,156,784,880 118,992,022 114,628,642 2,049,601 31,113,428 902,357 4,302,526,950 121,943,980 2.83% 160.29 2009 4,125,831,019 118,074,316 114,740,943 3,413,829 31,076,535 901,246 4,271,648,497 122,389,391 2.87% 161.92 2010 4,300,866,895 121,808,515 113,222,515 3,328,737 28,693,476 754,738 4,442,782,886 125,891,990 2.83% 154.36 2011 4,389,117,392 124,887,603 115,839,904 3,406,891 28,671,104 754,128 4,533,628,400 129,048,622 2.85% 164.97 2012 4,037,449,514 127,967,723 118,426,375 4,210,702 26,462,613 729,025 4,182,338,502 132,907,450 3.18% 169.12 2013 4,603,244,418 93,824,077 118,713,687 2,595,721 27,669,058 650,509 4,749,627,163 97,070,307 2.04% 173.95 2014 5,371,097,429 131,028,321 101,137,092 1,584,954 27,404,665 625,662 5,499,639,186 133,238,937 2.42% 176.89 2015 8,734,076,383 145,037,615 115,551,937 1,920,869 48,198,319 598,685 8,897,826,639 147,557,169 1.66% 179.57

Source: CSA Tax Program Treasurer Office

279 CASCADE COUNTY, MONTANA PRINCIPAL PROPERTY TAXPAYERS JUNE 30, 2015 and TEN YEARS AGO

2015 2005 Percentage Percentage of of Total Total Taxable Taxable Assessed Taxable Assessed Taxable Value Assessed Value Rank Value Assessed Value Rank Taxpayer PP&L Montana LLC 15,629,628 1 16.10% 9,259,499 1 8.44% Northwestern Energy LLC 10,944,965 2 11.28% 5,178,510 2 4.72% Burlington Northern Santa Fe Railroad 2,610,111 3 2.69% 1,436,272 5 1.31% Montana Refining Co. 2,427,399 4 2.50% - Qwest Corporation 2,052,293 5 2.11% - Bresnan Communications 849,349 6 0.87% - Great Falls Gas Co. 835,493 7 0.86% - Front Range Pipe Line LLC 791,616 8 0.82% 924,929 6 0.84% GK Development 701,176 9 0.72% - Southern Montana Electric & Coope 694,521 10 0.72% Verizon Wireless 630,019 11 0.65% 1,141,887 4 1.04% Pasta Montana LLC 602,529 12 0.62% - United Materials of Great Falls INC 588,153 13 0.61% - Benefis Health System INC 544,470 14 0.56% - Federal Express 514,508 15 0.53% 548,231 7 0.50% Totals $ 40,416,230 41.64% $ 18,489,328 16.85%

Total Taxable Value $ 97,070,307 $ 109,708,384

Source CSA Tax Program Treasurer Office

Source Documents CSA Program Top 10 Taxpayer Report & Total Taxable Value taken from TA Reports - Assessment

280 CASCADE COUNTY, MONTANA PROPERTY TAX LEVIES AND COLLECTIONS LAST TEN FISCAL YEARS

Collected within the Fiscal Year Total Tax Levy Fiscal Year of the Levy Total Collections to Date Ended June 30 for Fiscal Year Amount Percentage of Levy Amount Percentage of Levy 2006 13,434,799 12,382,065 92.16% 13,424,051 99.92% 2007 15,876,505 15,475,146 97.47% 15,855,866 99.87% 2008 16,568,282 15,060,180 90.90% 16,553,371 99.91% 2009 16,425,501 15,351,477 93.46% 16,410,718 99.91% 2010 15,429,272 14,639,429 94.88% 15,410,757 99.88% 2011 15,667,461 15,213,861 97.10% 15,643,960 99.85% 2012 17,393,242 16,696,938 96.00% 17,361,934 99.82% 2013 18,012,528 17,688,302 98.20% 17,967,497 99.75% 2014 18,584,396 18,103,060 97.41% 18,212,708 98.00% 2015 20,930,048 20,023,607 95.67% 20,023,607 95.67%

281 CASCADE COUNTY, MONTANA RATIOS OF OUTSTANDING DEBT BY TYPE LAST TEN FISCAL YEARS

Business-Type Governmental Activities Activities Special General Assessment Total Primary Percentage of Fiscal Year Obligation Bonds Bonds Loans Capital Leases Loans Government Personal Income Per Capita 2006 10,005,000 761,266 971,148 13,463 - 11,750,877 0.43% $ 147 2007 8,420,000 852,121 388,870 16,446 - 9,677,437 0.34% $ 121 2008 7,940,000 689,267 309,559 13,823 8,952,649 0.30% $ 111 2009 6,850,000 284,403 1,938,298 29,782 - 9,102,483 0.30% $ 113 2010 5,740,000 92,997 2,115,955 17,807 - 7,966,759 0.26% $ 98 2011 4,580,000 86,153 1,870,210 9,501 - 6,545,864 0.21% $ 80 2012 3,300,000 - 1,615,078 - - 4,915,078 0.15% $ 60 2013 2,050,000 - 1,327,221 - - 3,377,221 0.10% $ 41 2014 1,380,000 - 1,059,588 - 1,000,000 3,439,588 0.10% $ 42 2015 700,000 - 781,714 - 752,744 2,234,458 0.06% $ 27

282 CASCADE COUNTY, MONTANA RATIOS OF GENERAL BONDED DEBT OUTSTANDING LAST TEN FISCAL YEARS

General Less: Amounts Percentage of Estimated Obligation Available in Debt Actual Taxable Value of Fiscal Year Bonds Service Fund Total Property Per Capita 2006 10,005,000 261,359 9,743,641 8.34% $ 122 2007 8,420,000 106,705 8,313,295 6.86% $ 104 2008 7,940,000 596,705 7,343,295 6.02% $ 91 2009 6,850,000 190,244 6,659,756 5.44% $ 83 2010 5,740,000 299,931 5,440,069 4.32% $ 67 2011 4,580,000 159,599 4,420,401 3.43% $ 67 2012 3,300,000 150,737 3,149,263 2.37% $ 54 2013 2,050,000 - 2,050,000 2.11% $ 38 2014 1,380,000 - 1,380,000 1.04% $ 25 2015 700,000 - 700,000 0.47% $ 17

283 CASCADE COUNTY, MONTANA LEGAL DEBT MARGIN INFORMATION LAST TEN FISCAL YEARS

2006 2007 2008 2009 2010 2011 2012 2013 2014 2015

Debt Limit $ 44,640,249 $ 49,414,166 $ 60,235,377 $ 51,205,364 $ 53,331,329 $ 99,812,390 $ 104,558,463 $ 118,740,679 $ 137,490,980 $ 222,445,666 Total debt applicable to limit 11,750,877 10,445,039 8,952,649 9,102,483 7,982,095 7,966,759 7,546,632 3,377,221 3,439,588 2,234,458

Legal debt margin $ 32,889,372 $ 38,969,127 $ 51,282,728 $ 42,102,881 $ 45,349,234 $ 91,845,631 $ 97,011,831 $ 115,363,458 $ 134,051,392 $ 220,211,208 Total debt applicable to the limit as a percentage of debt limit 26.32% 21.14% 14.86% 17.78% 14.97% 7.98% 7.22% 2.84% 2.50% 1.00%

Total assessed value 8,897,826,639

Debt limit (2.5% of total assessed value)* 222,445,666

Debt applicable to limit: General obligation bonds 700,000 Other Indebtness 1,534,458 Total net debt applicable to limit 2,234,458 Legal debt margin $ 220,211,208

* The State of Montana increased the debt limit starting in FY2011

284 CASCADE COUNTY, MONTANA DEMOGRAPHIC STATISTICS FOR THE LAST TEN FISCAL YEARS

Personal Income (amounts Per Capita expressed in Personal School Unemployment Fiscal Year Population thousands) Income Median Age Enrollment Rate 2006 79,984.00 2,751,625 34,402 39.4 12,354 3.7% 2007 80,099.00 2,875,132 35,895 39.6 12,003 4.0% 2008 80,529.00 3,000,120 37,255 39.3 11,879 4.0% 2009 80,680.00 3,002,633 37,217 39 11,787 5.1% 2010 81,540.00 3,113,785 38,187 38.9 11,679 6.1% 2011 81,769.00 3,224,542 39,435 39 11,564 7.1% 2012 81,723.00 3,336,106 40,882 38.7 11,512 * 5.7% 2013 82,834.00 3,357,888 40,759 39 11,517 5.1% 2014 82,344.00 3,712,973 45,091 38.1 11,588 4.3% 2015 82,278.00 3,709,997 45,091 38.1 12,946 4.1%

* State of Montana Research & Analysis Bureau **U.S. Census Bureau 2011 Estimate ***State of Montana CEIC Website ****Superintendent of Schools Cascade County ***** Information Not Available to Date

285 CASCADE COUNTY, MONTANA PRINCIPAL EMPLOYERS FISCAL YEAR 2015 COMPARED TO FISCAL YEAR 2005

Employer 2015 Percentage of Total 2005 Percentage of Total Employees Rank County Employment Employees Rank County Employment

**Malmstrom Air Force Base 3,590 1 27.24% 4,572 1 39.98% *Benefis Health Care Center 3,107 2 23.57% 2,044 2 17.87% *Great Falls Public School System 2,048 3 15.54% 1,417 3 12.39% *Montana Air National Guard 1,030 4 7.81% 979 4 8.56% *N.E.W. 575 5 4.36% 480 6 4.20% *Wal-Mart 541 6 4.10% 663 7 5.80% *City of Great Falls 500 7 3.79% 500 7 4.37% *Cascade County 413 8 3.13% 480 9 4.20% Easter Seals/Goodwill 319 9 2.42% n/a *Great Falls Clinic 285 10 2.16% 300 5 2.62% Centene Corporation 280 11 2.12% n/a *Albertson's 267 12 2.03% n/a 10 *Missouri River Manor 225 13 1.71% n/a -

Total County Employment-Principal Employers 13,180 11,435

*Sources: Great Falls Tribune, Geat Falls Chamber of Commerce

286 CASCADE COUNTY, MONTANA FULL-TIME EQUIVALENT COUNTY EMPLOYEES BY FUNCTION LAST TEN FISCAL YEARS

Function 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 General government 103 100 110 109 107 98 86 86 89 79 Public Safety 185 181 170 183 158 173 163 164 162 155 Public Works 85 80 76 71 77 61 107 93 103 93 Public Health 82 82 85 83 85 81 86 66 82 77 Social and economic services 42 45 49 48 44 38 52 44 40 50 Housing and community development 12 11 11 5 5 5 5 5 5 5 Conservation of natural resources 4 4 6 7 3 2 2 2 4 7 Miscellaneous/Expo Park 2 2 - 15 22 45 21 45 45 24 Total 515 505 507 521 501 503 522 505 530 490

*County Payroll June 30, 2014

287 Cascade County, Montana Capital Asset Statistics by Function Last Ten Fiscal Years

Function Function 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 Public Safety Station/Detention Center Bldg 1 1 1 1 1 1 1 1 1 1 Mobile Command Center N/A N/A N/A N/A 1 2 2 2 2 2 Patrol Units N/A N/A N/A N/A 39 35 35 35 35 47 Prisoner Transports N/A N/A N/A N/A 3 5 12 12 12 10

Public works Administration Building 1 1 1 1 1 1 1 1 1 1 Roads (miles) 1,300 1,300 1,300 1,300 1,300 1,522 1,522 1,522 1,522 1,522

Public health Clinic / Admin Building 1 1 1 1 1 1 1 1 1 1

Social and economic services Administration Building - - - - 1 1 1 1 1 1 Senior Center 1 1 1 1 1 1 1 1 1 1 Admin Bldg. Bus Barn 1 1 1 1 1

N/A - information is not available

288 CASCADE COUNTY, MONTANA PROPERTY TAX RATES DIRECT AND OVERLAPPING GOVERNMENTS LAST TEN FISCAL YEARS

Cascade County Overlapping Governments Sun Great River Debt Total City of Falls Cascade Stockett Belt Valley Vaughn Ulm Operating Service County City of Town of Town of Great Transit School School School School School School School Fiscal Year Mills Mills Mills Belt Cascade Neihart Falls District District District District District District District District 2006 130.46 12.95 143.41 185.00 105.90 77.89 138.27 15.06 199.47 216.99 372.40 201.63 314.61 349.23 248.78 2007 148.45 10.25 158.70 189.00 106.33 81.01 140.94 15.80 184.34 212.29 344.03 222.39 311.59 336.80 244.09 2008 149.42 10.87 160.29 190.00 123.79 82.37 158.21 16.40 178.89 213.98 406.44 230.12 331.04 337.01 252.31 2009 155.72 6.20 161.92 189.14 121.02 83.10 162.76 16.35 178.89 213.98 406.44 230.12 331.04 337.01 252.31 2010 143.16 11.20 154.36 192.50 122.71 85.33 169.04 17.22 174.68 211.64 360.01 223.98 336.79 313.71 250.65 2011 155.77 9.20 164.97 196.55 126.45 88.30 173.10 17.84 179.93 215.75 339.56 207.11 330.66 312.21 261.12 2012 158.99 10.13 169.12 200.10 112.01 88.61 183.24 19.09 180.11 213.56 366.43 217.09 330.59 300.59 250.70 2013 166.79 9.19 175.98 200.50 117.82 89.96 193.57 20.00 186.38 226.64 365.92 200.32 334.04 304.20 245.83 2014 171.54 5.35 176.89 210.43 120.64 90.57 198.74 20.24 186.59 230.79 404.48 227.41 352.76 340.00 270.96 2015 174.08 5.49 179.57 220.01 130.07 90.91 204.54 21.17 200.28 245.37 401.32 247.90 375.14 340.43 293.10

Overlapping Governments

Rural Black Black West Deep Fire Eagle Eagle Soil and Great Creek Control Belt Fire Sewer Water Falls School 16 Rural District District Sun River Conser- Flood Total Fiscal Year District Districts Fire #1 #24 Cemetery vation Control State Mills 2006 140.38 71.19 8.82 13.27 40.03 2.40 1.92 26.79 148.03 3,021.47 2007 138.29 72.52 9.40 13.54 39.42 3.16 2.06 26.21 148.18 3,000.09 2008 139.86 71.59 9.66 13.13 39.64 3.05 1.95 26.13 149.87 3,135.73 2009 147.78 87.73 20.00 13.75 39.11 3.51 1.97 25.81 140.32 3,164.06 2010 168.99 84.59 20.00 15.68 38.11 3.01 2.00 26.05 146.82 3,117.87 2011 165.08 94.90 20.00 16.00 36.87 3.18 2.11 27.76 147.31 3,126.76 2012 173.90 100.00 20.00 16.48 36.87 3.30 2.17 37.30 141.72 3,162.98 2013 95.72 105.27 20.00 17.04 31.10 3.44 2.24 43.00 148.63 3,127.60 2014 104.59 104.06 20.00 18.19 30.17 3.53 2.31 48.51 149.48 3,311.34 2015 119.55 110.21 20.00 17.54 11.69 3.77 2.59 49.27 152.45 3,436.88

289 CASCADE COUNTY Schedule of Expenditures of Federal Awards Year Ended June 30, 2015

Federal Grantor/Pass-Through Grantor Federal CFDA Pass-Through / Federal Program Title Number Contract Number Expenditures

U.S. DEPARTMENT OF AGRICULTURE Pass Through Montana Department of Natural Resources and Conservation: Cooperative Forestry Assistance 10.664 VFA-13-070 $ 8,070

Pass Through Montana Department of Public Health and Human Services: Special Supplemental Nutrition Program for Women, Infants, and Children Woman/Infants/Children 13-14 10.557 14-07-5-21-003-0 85,124 Woman/Infants/Children 12-13 10.557 15-07-5-21-003-0 232,334 Subtotal CFDA 10.557 317,458

WIC Farmers' Market Nutrition Program (FMNP) 10.572 15-07-5-21-080-0 1,320

Commodity Supplemental Food Program - 2014 10.565 15-027-21005-0 31,482

TOTAL DEPARTMENT OF AGRICULTURE 358,330

U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Pass through City of Great Falls CBDG: Community Development Block Grants/Entitlement Grants 14.218 25,000

Pass through Montana Department of Commerce: Community Development Block Grants/State's program and Non-Entitlement Grants 14.228 MT-CDBG-11PF-01 43,192

TOTAL DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 68,192

See Notes to the Schedule of Expenditures of Federal Awards 290 CASCADE COUNTY Schedule of Expenditures of Federal Awards Year Ended June 30, 2015

Federal Grantor/Pass-Through Grantor Federal CFDA Pass-Through / Federal Program Title Number Contract Number Expenditures

U.S. DEPARTMENT OF JUSTICE Pass through National Council on Crime and Delinquency: PREA Program 16.735 2010-RP-BX-K001 11,265

Pass through Montana Board of Crime Control: Edward Byrne Memorial Justice Assistance Grant Program 16.738 14-GP01-91863 5,743

TOTAL DEPARTMENT OF JUSTICE 17,008

U.S. DEPARTMENT OF TRANSPORTATION Pass though Montana Department of Transportation: Highway Planning and Construction Mt Railroad History Museum 20.205 STPE 7(55) UPN 7270 79,309 Courthouse Roof Rehab 20.205 STPE 5299(109) 112,944 Subtotal CFDA 20.205 192,253

Occupant Protection Incentive Grants 20.602 CTS #107884 32,341

TOTAL DEPARTMENT OF TRANSPORTATION 224,594

U.S. ENVIRONMENTAL PROTECTION AGENCY Pass through Montana Department of Environmental Quality: Performance Partnership Grants 66.605 515001 11,856 Superfund State, Political Subdivision, and Indian Tribe Site-Specific Cooperative Agreements 66.802 V-97858401-1 5,240

TOTAL ENVIRONMENTAL PROTECTION AGENCY 17,096

See Notes to the Schedule of Expenditures of Federal Awards 291 CASCADE COUNTY Schedule of Expenditures of Federal Awards Year Ended June 30, 2015

Federal Grantor/Pass-Through Grantor Federal CFDA Pass-Through / Federal Program Title Number Contract Number Expenditures

U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES Pass through Montana Department of Public Health and Human Services: Ombudsman/Title VII 93.042 12-22A-A008 13,145

Senior Center Support/Title IIID 93.043 12-22A-A008 7,418

Ombudsman/Title IIIB 93.044 12-22A-A008 30,542 Senior Center Support/ Title IIIB 93.044 12-22A-A008 60,804 SHIP/Title IIIB 93.044 12-22A-A008 346 Aging Administration/Title IIIB 93.044 12-22A-A008 5,575 Aging Administration/Title IIIC 93.044 12-22A-A008 5,000 Aging Administration/Title IIIC 93.045 12-22A-A008 16,462 Congregate Meals/Title IIIC 93.045 12-22A-A008 105,278 Home Delivered Meals/Title IIIC 93.045 12-22A-A008 57,968 Nutrition Services Incentive Program 93.053 12-22A-A008 51,865 Subtotal Aging Cluster 333,840

Aging Administration/Title IIIE 93.052 12-22A-A008 4,526 Respite/Title IIIE 93.052 12-22A-A008 41,040 Subtotal CFDA 93.052 45,566

SHIP/SHIP 93.324 12-22A-A008 30,761

ADRC 93.048 14-221-020-008-00 1,261 SMP - Expansion 93.048 90MP0103-03-00 3,529 SMP - Counties 93.048 1,352 Subtotal CFDA 93.048 6,142

Medicare Enrollment Assistance Program 93.071 15-22-1-030-008 1,138 Public Health Emergency Preparedness 93.069 15-07-6-11-008-0 91,338

Immunization Cooperative Agreements Immunization Project 13-14 93.268 14-07-4-31-106-0 13,674 Immunization Project 14-15 93.268 15-07-4-31-106-0 16,917 Subtotal CFDA 93.268 30,591

See Notes to the Schedule of Expenditures of Federal Awards 292 CASCADE COUNTY Schedule of Expenditures of Federal Awards Year Ended June 30, 2015

Federal Grantor/Pass-Through Grantor Federal CFDA Pass-Through / Federal Program Title Number Contract Number Expenditures

Pass through University of New Mexico: Alcohol Research Programs 93.273 56,213

Pass through Montana Department of Public Health and Human Services: Montana Cancer Control 93.283 15-07-3-01-002-0 139,945

HIV Prevention Activities_Health Department Based Aids/HIV 13-14 93.940 14-07-4-51-004-0 5,961 Aids/HIV 14-15 93.940 15-07-4-51-004-0 12,408 Subtotal CFDA 93.940 18,369

Maternal and Child Health Services Block Grant 93.994 15-07-5-01-007-0 84,811 Affordable Care Act (ACA) Maternal, Infant, and Early Childhood Home Visiting Program MIECHV ID 93.505 13-07-5-31-023-0 82,600 MIECHV Expansion 93.505 14-07-5-01-085-0 160,219 MIECHV Safe Care 93.505 14-07-5-01-101-0 101,567 Subtotal CFDA 93.505 344,386

PPHF Capacity Building Assistance to Strengthen Public Health Immunization Infrastructure 93.539 14-07-4-31-155-0 2,137

Pass through Yellowstone County/Riverstone Health: Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease 93.918 30,000

Consolidated Health Centers (Direct) HRSA Grant 93.224 14-3981160 583,772 HRSA Grant 93.527 14-398160D 532,721 Subtotal Health Centers Cluster 1,116,493

TOTAL DEPARTMENT OF HEALTH AND HUMAN SERVICES 2,352,293

See Notes to the Schedule of Expenditures of Federal Awards 293 CASCADE COUNTY Schedule of Expenditures of Federal Awards Year Ended June 30, 2015

Federal Grantor/Pass-Through Grantor Federal CFDA Pass-Through / Federal Program Title Number Contract Number Expenditures

CORPORATION FOR NATIONAL AND COMMUNITY SERVICE Retired and Senior Volunteer Program 94.002 12SRPMT012 73,085 Foster Grandparent Program 94.011 12SFPMT0005 191,822

TOTAL CORPORATION FOR NATIONAL AND COMMUNITY SERVICE 264,907

U.S. DEPARTMENT OF HOMELAND SECURITY Pass through Montana Department of Military Affairs, Montana Disaster and Emergency Services Division: State Fire Training Systems Grants 97.042 116,857

TOTAL DEPARTMENT OF HOMELAND SECURITY 116,857

TOTAL EXPENDITURES OF FEDERAL AWARDS $ 3,419,277

See Notes to the Schedule of Expenditures of Federal Awards 294 CASCADE COUNTY

Notes to Schedule of Expenditures of Federal Awards

Year Ended June 30, 2015

Note 1 - Basis of Presentation The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal grant activity of the Cascade County under programs of the federal government for the year ended June 30, 2015. The information in this schedule is presented in accordance with the requirements of OMB Circular A-133, Audits of States, Local Governments and Non-Profit Organizations. Because the Schedule presents only a selected portion of the operations of the Cascade County, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Cascade County. Note 2 - Summary of Significant Accounting Policies Certain expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Others are reported at the total grant revenue received as the related expenditures are not separately identifiable. All expenditures are recognized following the cost principles contained in OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. Note 3 - Subrecipients Of the federal expenditures presented in the schedule, the County provided no awards to subrecipients. Note 4 - Outstanding Federal Loans The County has no federal loan obligations as of June 30, 2015. Note 5 - Reconciliation of Expenditures The following is a reconciliation of the expenditures reported on the County's schedule of expenditures of federal awards to expenditures reported in the County's statement of revenues, expenditures and changes in fund balance - Governmental Funds.

Expenditures on schedule of expenditures of federal awards $ 3,419,277 Expenditures funded by state and other funding sources 34,408,945 Expenditures per financial statements $ 37,828,222

295 REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

INDEPENDENT AUDITORS' REPORT

Board of County Commissioners Cascade County Great Falls, Montana

We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business-type activities, each major fund and the aggregate remaining fund information of Cascade County (the "County"), as of and for the year ended June 30, 2015, and the related notes to the financial statements, which collectively comprise Cascade County's basic financial statements, and have issued our report thereon dated December 12, 2016. The reports on the governmental activities, General Fund, and the aggregate remaining fund information were modified because of a unsupported amounts recorded for protested taxes and cash; and the accounting for significant quantities of materials and supplies inventory. Internal Control Over Financial Reporting In planning and performing our audit of the financial statements, we considered Cascade County's internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the County's internal control. Accordingly, we do not express an opinion on the effectiveness of the County's internal control. Our consideration of internal control over financial reporting was for the limited purpose described in the preceding paragraph and was not designed to identify all deficiencies in internal control over financial reporting that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that were not identified. However, as discussed below, we identified certain deficiencies in internal control that we consider to be material weaknesses and other deficiencies that we consider to be significant deficiencies. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies in internal control, such that there is reasonable possibility that a material misstatement of the County’s financial statements will not be prevented, or detected and corrected on a timely basis. We consider the deficiencies described in the accompanying schedule of findings and questioned costs as items 2015-001 to 20015-005 to be material weaknesses.

296 Cascade County Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance With Government Auditing Standards

A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. We consider the deficiencies described in the accompanying schedule of findings and questioned costs as items 2015-006 and 2015-007 to be significant deficiencies. Compliance and Other Matters As part of obtaining reasonable assurance about whether the County's financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed an instance of noncompliance or other matter that is required to be reported under Government Auditing Standards and which is described in the accompanying schedule of findings and questioned costs as item 2014-008. County's Response to Finding Cascade County's responses to the findings identified in our audit are described in the accompanying corrective action plan. We did not audit Cascade County's responses and, accordingly, we express no opinion on them. Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the County's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the County's internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

JOSEPH EVE Certified Public Accountants

Great Falls, Montana December 12, 2016

297 REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM AND REPORT ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY OMB CIRCULAR A-133

INDEPENDENT AUDITORS' REPORT

Board of County Commissioners Cascade County Great Falls, Montana

Report on Compliance for Each Major Federal Program We have audited Cascade County's (the "County") compliance with the types of compliance requirements described in the OMB Compliance Supplement that could have a direct and material effect on its major federal programs for the year ended June 30, 2015. The County's major federal programs are identified in the summary of auditors' results section of the accompanying schedule of findings and questioned costs. Management's Responsibility Management is responsible for compliance with the requirements of laws, regulations, contracts and grants applicable to each of its federal programs. Auditors' Responsibility Our responsibility is to express an opinion on compliance for each of the County's major federal programs based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. Those standards and OMB Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the County's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program. However, our audit does not provide a legal determination of the County's compliance. Opinion on Each Major Federal Program In our opinion, the County complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2015.

298 Cascade County Report on Compliance for Each Major Federal Program and Report on Internal Control over Compliance Required by OMB Circular A-133

Other Matters The results of our auditing procedures disclosed instances of noncompliance, which are required to be reported in accordance with OMB Circular A-133 and which are described in the accompanying schedule of findings and questioned costs as items 2015-009 and 2015-010. Our opinion on each major federal program is not modified with respect to these matters. Cascade County's response to the noncompliance findings identified in our audit are described in the accompanying corrective action plan. Cascade County response was not subjected to the auditing procedures applied in the audit of compliance and, accordingly, we express no opinion on the response. Report on Internal Control over Compliance Management of the County is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered the County's internal control over compliance with the requirements that could have a direct and material effect on each major federal program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and to test and report on internal control over compliance in accordance with OMB Circular A-133, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the County's internal control over compliance. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that were not identified. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. However, we identified certain deficiencies in internal control over compliance that we consider to be significant deficiencies as described in the accompanying schedule of findings and questioned costs as items 2015-009 and 2015-010. Cascade County's response to the internal control over compliance finding identified in our audit is described in the accompanying corrective action plan. Cascade County response was not subjected to the auditing procedures applied in the audit of compliance and, accordingly, we express no opinion on it.

299 Cascade County Report on Compliance for Each Major Federal Program and Report on Internal Control over Compliance Required by OMB Circular A-133

The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of OMB Circular A-133. Accordingly, this report is not suitable for any other purpose. JOSEPH EVE Certified Public Accountants Great Falls, Montana December 12, 2016

300 CASCADE COUNTY

Schedule of Findings and Questioned Costs

June 30, 2015

1. Summary of Auditors' Results Financial Statements Type of auditors' report issued: Qualified Governmental Activities, General, Aggregate Remaining Fund Information

Unmodified Business-Type Activities, Health Clinic, ExpoPark, Public Safety, Capital Building

Internal control over financial reporting:

 Material weakness(es) identified? X Yes No

 Significant deficiency(ies) identified? X Yes None Reported

 Noncompliance material to financial statements noted? Yes X No

Federal Awards Internal control over major programs:

 Material weakness(es) identified? Yes X No

 Significant deficiency(ies) identified? X Yes None Reported

Type of auditors' report issued on compliance for major programs: Unmodified All Major programs

Any audit findings disclosed that are required to be reported in accordance with section 510(a) of Circular A-133? X Yes No

Identification of major programs CFDA Number(s) Federal Program or Cluster 10.557 Special Supplemental Nutrition Program for Women, Infants and Children 93.044 / 93.045 / Aging Cluster 93.053 93.224 / 93.527 Health Centers Cluster 93.505 Maternal, Infant, and Early Childhood Home Visiting Program

Dollar threshold used to distinguish between Type A and Type B programs: $300,000

Auditee qualified as low-risk auditee? Yes X No

301 CASCADE COUNTY

Schedule of Findings and Questioned Costs

Year Ended June 30, 2015

2. Audit Findings in Relation to Financial Statements

2015-001 Protested Taxes Criteria or Specific Requirement: A system of internal controls should be established and functioning in order to ensure protested taxes and related accounts are properly recorded. Condition: Internal controls related to the record keeping and reconciling of protested taxes are not properly designed evidenced by the following:  There are minor discrepancies in the amounts recorded for protested taxes between the following: protested taxes receivable recorded in the accounting records (recorded at $1,297,190); cash recorded in the protested tax fund (recorded at $1,293,041); and the manually prepared listing of protested taxes by taxpayer (totaling $1,276,151).  The County's tax software shows a larger balance of protested taxes of $1,607,915. This is $310,726 more than the protested taxes receivable recorded in the account records. The County has indicated the difference results from cash in this amount being paid to the state. We were only able to verify $20,658 as paid to the state in relation to protested taxes.  Additionally, early in fiscal year 2016, the County refunded a taxpayer $295,902 in protested taxes after a resolution occurred in 2015. This particular taxpayer did not appear on the listing of protested taxes by taxpayer. The County is unsure of the transaction flow related to this resolution. Context: We requested and reviewed records related to protested taxes. We made inquiries as to how the County's tax software reports reconciled to the accounting records and manually prepared listing of protested taxes by taxpayer. Effect: Protested taxes and the related cash accounts could be materially misstated. The actual amount of protested taxes and related cash could not be supported in total. Cause: The implementation of a regular reconciliation process has not been prioritized by the Treasurer's office. Also, the Treasurer's office is unsure how the tax software affects the general ledger when protested taxes are resolved in the tax software. Repeat: Yes Years as Repeat Finding - One Auditor's Recommendation: The County is currently attempting to recreate some of the processes involved in protested tax resolutions and following their affects to the general ledger. We recommend to continue these type of procedures in order to develop and implement internal controls that ensure protested taxes balances are reconciled timely and are accurate. Views of Responsible Officials: See page 311 for corrective action planned.

302 CASCADE COUNTY

Schedule of Findings and Questioned Costs

Year Ended June 30, 2015

2. Audit Findings in Relation to Financial Statements - Continued

2015-002 Valuation of Inventory Criteria or Specific Requirement: Internal controls should be in place to ensure the complete and accurate tracking, reconciling, and reporting of Public Works Department inventory. Condition: Internal controls were not properly designed to ensure inventory was reported, valued, tracked, and reconciled in a timely and accurate manner. More specifically, we noted the following:  Annual inventory counts were performed in March, and not at June 30 to coincide with the County's end of fiscal year.  Per inquiry with Public Works staff, a full, official inventory count of road materials was not conducted and has not been conducted prior to the current fiscal year.  Road materials inventory is, in the case of bulk materials, valued in one unit denomination (e.g. yards, tons, gallons, etc.) and counted using another on the same tracking report.  Weed and Mosquito chemicals inventory was tracked by units (e.g. gallons, boxes, pounds) but not by cost value.  Material variances noted between inventory types and between balances at fiscal year-ends could not be explained by staff on inquiry.  Account adjustments are made by one member of staff and require no authorization from management prior to recording these adjustments in PubWorks. Context: We inquired of staff their inventory processes, as well as their procedures for taking annual inventory counts and periodic spot checks. We also tested variances between line item inventory balances at 6/30/14 and 6/30/15. Effect: Without timely inventory counts and without consistent, accurate inventory valuation and reporting, the probability that fraud or material errors could occur, and go undetected, greatly increases. Cause: The County has not assigned priority to the implementation of internal controls over timely and accurate inventory reporting, valuation, tracking, and reconciling. Repeat: Yes Years as Repeat Finding - One Auditor's Recommendation: The County should develop internal controls to ensure the following:  Complete full inventory counts of the Public Works Department occur at County fiscal year-end.  Reporting be comparable and accurate, showing cost value based on a consistent and easily quantifiable unit denomination.

303 CASCADE COUNTY

Schedule of Findings and Questioned Costs

Year Ended June 30, 2015

2. Audit Findings in Relation to Financial Statements - Continued

2015-002 Valuation of Inventory - Continued  Recording be consistent across non-integrated accounting and inventory systems.  Material variances in account balances be investigated and a valid explanation sought before booking inventory adjustments.  Inventory adjustments have prior review and authorization by a departmental head prior to recording. Views of Responsible Officials: See page 311 for corrective action planned. 2015-003 Prior Period Adjustments Criteria or Specific Requirement: United States audit standards AU-C Section 265.A11 identify the restatement of previously issued financial statements to reflect the correction of a material misstatement due to error as an indicator of a material weakness in internal control. Condition: Internal controls were not effective over account reconciliations for capital assets necessitating the County to restate beginning fund balance / net position to correct prior year misstatements. Context: Corrections to beginning net position resulted from capital assets not being properly capitalized in previous years. The net affect on beginning net position is an increase of $1,967,062 for governmental activities and an increase of $465,209 for business type activities. Effect: The prior year financial statements were misstated. Cause: The County did not assign priority to ensuring effective internal controls were in place for capitalization of assets in prior years. Repeat: Yes Years as Repeat Finding - Two Auditor's Recommendation: We recommend the County implement internal controls to ensure account reconciliations are performed timely and are accurate. Views of Responsible Officials: See page 311 for corrective action planned.

304 CASCADE COUNTY

Schedule of Findings and Questioned Costs

Year Ended June 30, 2015

2. Audit Findings in Relation to Financial Statements - Continued

2015-004 Cash Accounts Criteria or Specific Requirement: Internal controls should be in place to ensure all cash transactions are properly recorded and the cash accounts are reconciled in timely manner. Condition: We noted that internal controls are not in place to ensure all cash transactions are properly recorded and the cash accounts are reconciled in timely manner. More specifically we noted the following:  Before fieldwork commenced we were informed that the main cash account needed a large unsupported decrease to be fully reconciled. This amounted to a decrease of $129,710 in cash and an unsupported increase in expenditures.  We noted inconsistent treatment of cash transactions between funds. This resulted in cash being understated as a whole by $231,957 before correcting adjustments were made.  No documentation was provided for several petty cash accounts and others had documentation that did not agree to the accounting records. Context: We requested bank reconciliations and supporting documentation along with cash counts for all cash accounts. Effect: The County has potentially misstated expenditure amounts in order to reconcile cash balances. Cause: Cash accounts are not reconciled regularly. The Treasurer's office has not prioritized the implementation of internal controls for regular cash reconciliations. Repeat: Yes Years as Repeat Finding - Two Auditor's Recommendation: We recommend all cash accounts be reconciled monthly. Reconciliations should be reviewed and approved by person knowledgeable in governmental accounting. We recommend all petty cash accounts are counted monthly by more than one person and documentation of such counts be maintained. Views of Responsible Officials: See page 311 for corrective action planned.

305 CASCADE COUNTY

Schedule of Findings and Questioned Costs

Year Ended June 30, 2015

2. Audit Findings in Relation to Financial Statements - Continued

2015-005 Capital Assets Criteria or Specific Requirement: A system of internal controls should be in place to provide for proper accounting of capital assets. Condition: Internal controls are not always functioning correctly to ensure adequate records are maintained to provide evidence for capital asset disclosures and accounting. More specifically there was land and equipment that was not properly capitalized in prior years. Context: We reviewed capital asset records and agreed additions, deletions and adjustments/transfers information to the underlying accounting records. $465,209 and $1,633,426 of land was not capitalized in the business type activities and governmental activities, respectively. $771,734 of equipment was not capitalized in the governmental activities. Effect: Capital assets and expenses were misstated in previous years in the governmental and business type activities. Cause: The County had not assigned priority to the implementation of internal controls over maintenance of capital asset records in prior years. Repeat: Yes Years as Repeat Finding - One Auditor's Recommendation: The County has made progress in the reconciling of capital asset additions, deletions, and adjustments/transfers to the underlying accounting records. We recommend a continued emphasis on these procedures. Views of Responsible Officials: See page 311 for corrective action planned.

306 CASCADE COUNTY

Schedule of Findings and Questioned Costs

Year Ended June 30, 2015

2. Audit Findings in Relation to Financial Statements - Continued

2015-006 Additional Unreconciled Accounts Criteria or Specific Requirement: Internal controls should be in place to ensure reconciliations of all account balances are performed within a reasonable amount of time and are accurate. Condition: Internal controls were not properly designed to ensure all account balances were reconciled in a timely manner or were accurate. More specifically we noted the following:  Due to / from other funds were not balanced.  The beginning fund balance did not agree to the prior year ending fund balance for several funds.  Benefits payable was incorrectly recorded as a revenue.  We noted one fund with a debit balance in deferred tax revenue. Context: We performed substantive audit procedures for various balance sheet accounts. Effect: Without performing timely and accurate account reconciliations, information provided to management may not be accurate. Also, the probability that fraud or material errors could occur and go undetected, greatly increases. Cause: The County has made much progress in reconciling all accounts, however, additional priority should be given to the implementation of internal controls over timely and accurate reconciliations for the accounts mentioned above. Repeat: Yes Years as Repeat Finding - Two Auditor's Recommendation: The County continue its efforts to develop internal controls to ensure all accounts are properly reconciled. Views of Responsible Officials: See page 311 for corrective action planned.

307 CASCADE COUNTY

Schedule of Findings and Questioned Costs

Year Ended June 30, 2015

2. Audit Findings in Relation to Financial Statements - Continued

2015-007 Procurement and Authorization Criteria or Specific Requirement: Internal controls should be in place to ensure that all procurements are appropriately authorized prior to acquiring the good(s) or service(s). Condition: Internal controls are not in place to prevent unauthorized acquisition of goods or services. Context: We tested 85 expenditure transactions for the presence of certain internal controls, including proper, prior authorization from a department head or internal auditor. None of the expenditures sampled showed adequate prior authorization for acquisition of goods or services. On inquiry with staff, it was determined that authorization is only required to disburse funds for payment of the subsequent invoice. Effect: The County may have material, unauthorized liabilities. Cause: The County has not assigned priority to the implementation of internal controls that would ensure procurements are authorized prior to acquisition. Repeat: Yes Years as Repeat Finding - One Auditor's Recommendation: The County should incorporate a step into their existing procurement process that allows for recorded authorization of the good(s) or service(s) prior to ordering and acquisition. Views of Responsible Officials: See page 311 for corrective action planned. 2015-008 Annual Financial Report Criteria or Specific Requirement: The Montana Code Annotated (MCA) 2-7-503 & 7- 6-611(2) require an annual financial report to be completed within six months of the end of the reporting period. Condition: The County did not complete, within six months after June 30, 2015, its annual financial report. Context: We tested compliance with certain requirements as stated in the MCA. Effect: The County is not in compliance with MCA 2-7-503 & 7-6-611(2). Cause: The County did not have their accounting records reconciled and ready for reporting by the specified deadline. Repeat: Yes Years as Repeat Finding - Two Auditor's Recommendation: We recommend the County obtain the necessary resources to allow for completion of the annual financial report on a timely basis. Views of Responsible Officials: See page 311 for corrective action planned.

308 CASCADE COUNTY

Schedule of Findings and Questioned Costs

Year Ended June 30, 2015

3. Audit Findings and Questioned Costs in Relation to Federal Awards

2015-009 Eligibility of WIC Recipients Federal program information: Funding agency: USDA Title: WIC CFDA number: 10.557 Award year and number: 2015; 15-07-5-21-003-0

Criteria or Specific Requirement: Per the 2015 USDA Compliance Supplement, "Except in limited circumstances, WIC applicants must be physically present for eligibility screenings and provide proof of identity and residency." Condition: There is a lack of internal controls over eligibility. This is evidenced by a failure to obtain and document adequate residency information, but nonetheless being able to circumvent this requirement in the WIC eligibility software so the recipient is approved for assistance through the WIC program. Context: We randomly sampled and tested 40 WIC recipients active during the fiscal year. Three recipients approved for WIC services did not have adequate or any residency documentation on file. Questioned Costs: None. Effect: The County is not in compliance with eligibility requirements for their WIC program. Cause: The County has not assigned priority to the implementation of internal controls to ensure all necessary information is gathered from applicants, and that controls in place to prevent approval without necessary information are not circumvented. Repeat: No Auditor's Recommendation: We recommend that the County develop, implement, and document more stringent internal controls to prevent participant approval until all necessary documentation is obtained. Views of Responsible Officials: See page 311 for corrective action planned.

309 CASCADE COUNTY

Schedule of Findings and Questioned Costs

Year Ended June 30, 2015

3. Audit Findings and Questioned Costs in Relation to Federal Awards - Continued

2015-010 Allowable cost principles over payroll Federal program information: Funding agency: Department of Health and Human Services Title: MIECHV, Aging Cluster CFDA number: 93.505; 93.044, 93.045, 93.053 Award year and number: 2015, D89MC2635; 2015, 12-22A-A008

Criteria or Specific Requirement: As required by 2 CRF 200 Section 200.430(i)(1)(i), "[records must] be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated." Furthermore, 2 CRF 200 Section 200.430(i)(1)(vii) states that "[records must] support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award." Condition: There is a lack of internal control over allowable cost principles. This is evidenced by the County's lack of appropriate payroll update/change form authorization and, additionally, the lack of payroll certifications. Context: We performed walk-throughs of the payroll process and tested 60 individual major program transactions as part of our audit procedures. The payroll update/change forms of three employees were missing commissioner signatures and three were missing payroll certifications. Questioned Costs: None Effect: The County is not in compliance with allowable cost principles pertaining to payroll. Cause: The County has not assigned priority to the implementation of internal controls for payroll costs across multiple federal programs. Repeat: Yes Years as Repeat Finding - Two Auditor's Recommendation: We recommend that the County develop, implement, and document consistent County-wide internal controls for payroll certifications. Views of Responsible Officials: See page 311 for corrective action planned.

310 CLERK AND RECORDERYAUDITOR .,,'i(ffi; 12 I 4'h Strect Norlh Suite I B- | P O Box 2E67 s'-.X- Y)z^ Great Falls, MT 59403 Phone (406) 454'6800 -c Fax (406) 454-6703 CescADE CouNTY

2015 Audit Findings Corrective Action Plans

2015-O01 PROTESTED TAXES The County is currently reviewing all processes of Protested Taxes. There has been extensive review ofthe protested tax software and how it integrates with the General Ledger software. The county will be implementing new internal controls effective with FY 2OL7. Due to the delay in the 2015 audit and the findings with Protested Taxes the County will correct any issues from FY2016 to ensure ending balances are accurate.

2015-002 VATUATION OF INVENTORY The County agrees with the Auditor's recommendation and for FY2016 did implement a full inventory count of their Public Works Department. We are confident that the county has taken steps to implement more internal controls. Management will ensure account reconciliations are performed timely and accurately. This was implemented with FY2016.

2015-003 PRIOR PERIOD ADJUSTMENTS The Cou nty has done a complete review of all capital assets. Any assets that had been missed in the past of been added to the fixed asset system. The county has established internal controls for end of year verification of all capital assets.

2015-004 CASH The County has established monthly reconciliation practices. The Treasurer's Office and the Accounting Department our working closely together to ensure all processes dealing with cash are being verified monthly and all third party software is being verified as down loads occur to ensure accuracy of the cash balances to the bank balances.

311 2015-005 CAPITAL ASSETS Additional processes have been added to provide more detail on our capital assets. Along with this we will be supervising and reviewing capital asset records with each department to make sure all assets are accounted for and have not been overlooked. All departments have been made aware of the importance of tracking all capital assets in a timely manner.

ADDITIONAL UNRECONCILED ACCOUNTS 2015-006 The County in the past year has made considerable progress in improving and implementing new internal controls since the major loss of key accounting personnel the prior couple years. The County has also taken a more thorough role in preparing end of year reconciliations and processes.

2015-007 PROCUREMENT AND AUTHORIZATION The county agrees with auditors' recommendation. We are currently reviewing are procurement system and will be implementing a true PO system in FY2017 that will provide authorization for purchases prior to ordering and acquisition.

2015-008 ANNUAL FINANCIAL REPORT Due to extenuating circumstances this report is being issued past the six-month time period. FY2016 annual report is scheduled to be done by March 31, 2017 and FY2017 to be completed by the December 31, 2017 deadline.

2015-009 ELIGIBILITY OF WIC RECIPIENTS The County will ensure internal controls are being followed. Each Nutrition Educator and Registered Dietitian will self-monitor client files weekly and document completion by tracking client ID number. Each new participant will be asked for his/her ID at the first visit. We have addressed the importance of following policy with staff and any further violations will be handled through the progressive discipline policies in place.

2015-010 ALLOWABLE COST PRINCIPLES OVER PAYROLL The County in FY2017 will assign priority to making sure the processes that have been established are followed. It was made clear to the Aging and CCHD staff that any further violations will be handled through the progressive discipline policies in place.

Date

312 CASCADE COUNTY

Summary Schedule of Prior Year Audit Findings

June 30, 2015

Finding 2014-001 Protested taxes - Not Implemented See page 311 for corrective action planned Finding 2014-002 Valuation of Inventory - Not Implemented See page 311 for corrective action planned Finding 2014-003 Prior period adjustments - Not Implemented See page 311 for corrective action planned Finding 2014-004 Cash - Not Implemented See page 311 for corrective action planned Finding 2014-005 Capital Asset records - Not Implemented See page 312 for corrective action planned Finding 2014-006 Additional unreconciled accounts - Not Implemented See page 312 for corrective action planned Finding 2014-007 Unsupported fiduciary fund - Implemented Finding 2014-008 Procurement and authorization - Not Implemented See page 312 for corrective action planned Finding 2014-009 Annual financial report - Not Implemented See page 312 for corrective action planned Finding 2014-010 Allowable cost principles over payroll - Not Implemented See page 312 for corrective action planned

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