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Comprehensive Annual Financial Report 2020 COMPREHENSIVE ANNUAL FINANCIAL REPORT A Component Unit of Washington County, Oregon for the fiscal year ended June 30, 2020 CLEAN WATER SERVICES A Component Unit of Washington County, Oregon Comprehensive Annual Financial Report For the fiscal year ended June 30, 2020 Prepared by CWS’s Business Services Department CLEAN WATER SERVICES Table of Contents Page(s) INTRODUCTORY SECTION: Letter of Transmittal I Board of Directors and Principal Officer XIV GFOA Certificate of Achievement for Excellence in Financial Reporting XV Organizational Chart XVI FINANCIAL SECTION: REPORT OF INDEPENDENT AUDITOR 1 - 3 MANAGEMENT’S DISCUSSION & ANALYSIS 4 - 15 BASIC FINANCIAL STATEMENTS: Statement of Net Position 16 Statement of Revenues, Expenses and Changes in Net Position 17 Statement of Cash Flows 18 Notes to Basic Financial Statements 19-58 REQUIRED SUPPLEMENTARY INFORMATION: Schedule of the Changes in the Total OPEB Liability and Related Ratios 59 Schedule of Contributions RHIA OPEB Plan 60 Schedule of Proportionate Share of the Net RHIA OPEB Liability (Asset) 61 Schedule of Statutorily Required Employer Contributions Pension Plan 62 Schedule of Proportionate Share of the Collective Net Pension Liability (Asset) 63 SUPPLEMENTARY INFORMATION: COMBINING SCHEDULES: Combining Schedule of Net Position 64 Combining Schedule of Revenues, Expenses and Changes in Net Position 65 Combining Schedule of Cash Flows 66 BUDGETARY SCHEDULES: Description of Budgetary Funds 67-68 Schedules of Revenues and Expenditures - Budget and Actual: Sanitary Sewer Operating Fund 69 Surface Water Management (SWM) Operating Fund 70 Master Plan Update Debt Service Fund 71 Revenue Pension Bond Debt Service Fund 72 Liability Reserve Fund 73 Capital Expenditure Reserve Sanitary Sewer Fund 74 Sanitary Capital Replacement Fund 75 Sanitary Sewer LID Construction Fund 76 Surface Water Management LID Construction Fund 77 Sanitary Sewer Construction Fund 78 Surface Water Management Capital Replacement Fund 79 BUDGETARY SCHEDULES (continued): Page(s) Capital Expenditure Reserve Storm and Surface Water Management Fund 80 Surface Water Management Construction Fund 81 Reconciliation of Revenues and Expenditures (Budgetary Basis) to Increase in Net Position (GAAP Basis) 82 STATISTICAL SECTION: Description of Statistical Section 83 FINANCIAL TRENDS Net Position by Component 84 Changes in Net Position 85 Operating Revenues by Source 86 Operating Expenses 87 Nonoperating Revenues and Expenses 88 REVENUE CAPACITY Monthly Sewer and Storm/Surface Water Rates 89 System Development Charges and Revenues 90 Ten Largest Individual Ratepayers 91 DEBT CAPACITY Ratios of Outstanding Debt by Type 92 Pledged Revenue Coverage 93 DEMOGRAPHICS & ECONOMICS Demographic Statistics 94 Major Employment Industries in Washington County 95 OPERATING Administrative, Support and Operational Staff FTE 96 Summary of Treatment Plant Capacities 97 Operating and Capital Indicators 98 COMPLIANCE REPORT Independent Auditor’s Report Required by Oregon State Regulations 99-100 INTRODUCTORY SECTION December 30, 2020 To Board of Directors, Ratepayers and Interested Parties: We are pleased to submit the Comprehensive Annual Financial Report of Clean Water Services (the District), a component unit of Washington County, Oregon, for the year ended June 30, 2020, together with the report thereon of the District’s independent auditors. This report was prepared by Clean Water Services’ Business Services Department in accordance with the provisions of Oregon Revised Statutes Chapter 297. District management assumes full responsibility for the accuracy of the data and the reliability of the presentations and all disclosures contained in this report. To provide a reasonable basis for making these representations, management of the District has established a comprehensive internal control framework that is designed both to protect the District’s assets from loss, theft, or misuse and to compile sufficient reliable information for the preparation of the District’s financial statements in conformity with the accounting principles generally accepted in the United States of America. Because the cost of internal control should not exceed anticipated benefits, the objective is to provide reasonable, rather than absolute, assurance that the financial statements are free of any material misstatements. We believe the data is accurate and complete in all material respects and that it presents fairly the financial position, results of operations and cash flows of the District for the year ended June 30, 2020. This report should be read in conjunction with Management’s Discussion and Analysis which begins on page 4. Independent Audit The provisions of Oregon Revised Statutes Chapter 297, known as the “Municipal Audit Law”, require that an independent audit of the District’s records be made within six months following the close of the fiscal year, with approved extensions. The auditors are appointed by the Board of Directors following a public competitive request for proposal process. The firm of Moss Adams LLP has completed its seventh audit of the District’s financial statements which is incorporated into the financial section of this report. The firm of Moss Adams LLP has issued an unmodified opinion on the District’s financial statements for the year ended June 30, 2020. The independent auditor’s report is located at the front of the financial section of this report. DISTRICT PROFILE Clean Water Services is a county service district, which, in close cooperation with cities within its service area, provides sanitary sewer and surface water management utility services for the urbanized portion of Washington County (County) and small portions of the City of Portland, the City of Lake Oswego, and Multnomah and Clackamas counties. Clean Water Services’ service area encompasses most of the developed part of the Tualatin River watershed, an area of approximately 123 square miles and more than 95 percent of Washington County’s population. Cities located within and served by the District are as follows: Banks, Beaverton, Cornelius, Durham, I Forest Grove, Gaston, Hillsboro, King City, North Plains, Sherwood, Tigard, Tualatin, and small portions of Lake Oswego and Portland. The District began operation as Unified Sewerage Agency of Washington County on February 4, 1970 after its formation was authorized by popular vote. On July 1, 1990 it assumed responsibility for surface water management. Effective June 5, 2001, Unified Sewerage Agency of Washington County changed its name to “Clean Water Services.” The name change was made to better reflect the roles and responsibilities for providing cost- effective, environmentally sensitive management of water resources in the Tualatin River Basin. The Clean Water Services’ Board of Directors is comprised of the same individuals who are elected to the Board of County Commissioners of Washington County. Although Clean Water Services maintains a close working relationship with Washington County, the District is a separately managed and financed municipal corporation under Oregon Revised Statutes Chapter 451. Administration and management of the District is the responsibility of the Chief Executive Officer, who is appointed by the Board of Directors. Under the criteria of the Governmental Accounting Standards Board (GASB), the District is considered a component unit of Washington County for financial reporting purposes. Operational and technical input to the Board is provided by Clean Water Services’ Advisory Commission (CWAC), a Board-appointed commission of 15 members. Accounting Systems & Budgetary Control Clean Water Services’ accounting records are maintained by fund on a modified accrual accounting basis for budgetary reporting purposes. For financial reporting purposes, the financial statements are presented on a full accrual basis. The Board of Commissioners is required to adopt a final budget prior to the beginning of the fiscal year. This annual budget serves as the foundation of the District’s financial planning and control. The legal level of budgetary control is by fund and organizational unit or other specified category, in accordance with Oregon Revised Statutes Local Budget Law. For budgetary and legal purposes, the activities are accounted for in the funds described below: • Sanitary Sewer Fund - accounts for normal recurring sewerage operations. • Storm and Surface Water Management Fund - accounts for normal storm and surface water management operations. • Master Plan Update Debt Service Fund - accounts for the redemption of bond principal and interest. • Liability Reserve Fund - accounts for the District’s self-insurance programs. • Capital Replacement Reserve Funds – (one each for Sanitary and Surface Water Management) – account for the replacement and renewal of existing District assets. • Capital Expenditure Reserve Funds - (one each for Sanitary and Surface Water Management) - account for the collection and tracking of revenues for System Development Charges expended in construction of capital projects and related debt service. II • Sanitary Sewer (LID) Construction Fund, Surface Water Management (LID) Construction Fund, and Sanitary Sewer and Surface Water Management Construction Funds - account for capital construction expenditures by the District or for capital construction expenditures made for the benefit of property owners in the case of the Sanitary Sewer and Surface Water Management LID Construction Funds. • Revenue Pension Bond Debt Service Fund - accounts for the payment of the
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