Required Supplementary Information
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JOSEPHINE COUNTY, OREGON REQUIRED SUPPLEMENTARY INFORMATION 51 JOSEPHINE COUNTY, OREGON MAJOR GOVERNMENTAL FUNDS FUND DESCRIPTIONS General Fund – The General Fund is the County’s primary operating fund. It accounts for all financial resources of the general government, except for those requiring separate accounting in another fund. The County departments that are in the general fund are Assessor, Clerk, Treasurer, Court Facilities and Security, Planning, Surveyor and Forestry. The primary source of revenue for the General Fund is property taxes. Significant operating transfers are made to other funds. Public Works Fund – Functions performed by the County relative to publicly used facilities, principally roads and bridges are accounted for in this fund. Major sources of revenue include motor fuel taxes and forest service receipts. Expenditures are primarily for road construction and maintenance. Public Safety Fund – This fund was formed effective July 1, 2006. It currently comprises three departments which were formerly in the General Fund. These departments are the District Attorney, Juvenile Justice and Sheriff. The largest source of revenue is O&C replacement money from the Federal Government and transfers from the General Fund. Other sources of revenue are charges for services and various federal and state grants. Adult Corrections Fund – This fund was formed effective July 1, 2007 to separately account for the operations of the Adult Corrections Department, which had previously been in the Public Safety Fund. Adult Corrections supervises adult felony cases and administers the work crew programs. It is funded primarily by grants from the Oregon Department of Corrections. Public Health Fund – This fund was formed effective July 1, 2007 and includes the Public Health Department and Animal Control Program. Public Health serves the public by operating many health programs, environmental health and enforcement programs, and the inmate clinic at the Adult Jail. The primary sources of funding are charges for services and grants from the Oregon Department of Human Services. Mental Health Fund – This fund accounts for the activities of the Mental Health Authority which has oversight responsibility for mental health programs which are outsourced to non-profit organizations and other governmental agencies effective July 1, 2006. On July 1, 2007, the County resumed operating the Alcohol and Drug programs. Resources of this fund are primarily from federal and state grants and from alcohol tax. Expenditures are for mental health care activities. Grant Projects Fund – This f und was es tablished t o ac count f or ex penditure of s everal gr ant funds r eceived f rom f ederal, s tate an d l ocal age ncies. This f und ac counts f or t he us e of O &C Title III funds, which are restricted for uses tied to federal land. Among such uses authorized are search, rescue and emergency services, community service work camps, conservation easement purchases, forest related educational opportunities and fire prevention. This fund receives Oregon Lo ttery f unds f rom t he s tate w hich ar e r estricted f or us e i n ec onomic dev elopment activities. In addition this fund accounts for Community Development Block Grants (CDBG) from the f ederal g overnment w hich is used f or c ommunity d evelopment pr ojects. T he V eterans Service Office is also operated through this fund. Budgetary Basis of Accounting – The County’s major funds are budgeted on the modified accrual basis of accounting. 52 JOSEPHINE COUNTY, OREGON General Fund Schedule of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual For the Year Ended June 30, 2013 Variance with Final Budget Original Final Positive Budget Budget Actual (Negative) Revenues: Taxes $ 3,674,800 $ 3,674,800 $ 3,738,649 $ 63,849 Fees and Charges for Services 2,022,200 2,087,200 2,175,360 88,160 Intergovernmental Revenues 1,304,600 1,537,900 1,753,515 215,615 Other Revenues 92,600 92,600 128,522 35,922 Total Revenues 7,094,200 7,392,500 7,796,046 403,546 Expenditures: General Government Assessor Personal Services 958,400 958,400 905,775 52,625 Materials & Services 193,300 193,300 170,777 22,523 Total 1,151,700 1,151,700 1,076,552 75,148 Clerk Personal Services 349,300 349,300 328,675 20,625 Materials & Services 217,900 239,900 216,069 23,831 Total 567,200 589,200 544,744 44,456 Treasurer Personal Services 328,800 328,800 326,566 2,234 Materials & Services 138,800 138,800 121,816 16,984 Total 467,600 467,600 448,382 19,218 General Government Materials & Services 247,000 247,000 245,891 1,109 Total 247,000 247,000 245, 891 1,109 Emergency Management Personal Services - 35,000 30,811 4,189 Materials & Services - 138,300 32,604 105,696 Total - 173,300 63,415 109,885 Total General Government 2,433,500 2,628,800 2,378,984 249,816 Public Safety Court Facilities and Security Materials & Services 287,000 287,000 283,543 3,457 Total 287,000 287,000 283,543 3,457 Community Development Planning Personal Services 426,300 426,300 398,708 27,592 Materials & Services 95,600 205,600 58,672 146,928 Total 521,900 631,900 457,380 174,520 53 JOSEPHINE COUNTY, OREGON General Fund Schedule of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual (Continued) For the Year Ended June 30, 2013 Variance with Final Budget Original Final Positive Budget Budget Actual (Negative) Surveyor Personal Services 49,600 49,600 46,994 2,606 Materials & Services 8,900 8,900 7,277 1,623 Total 58,500 58,500 54,271 4,229 Forestry Personal Services 595,300 595,300 552,036 43,264 Materials & Services 222,100 222,100 221,588 512 Total 817,400 817,400 773,624 43,776 Total Community Development 1,397,800 1,507,800 1,285,275 222,525 Nondepartmental Contingency 2,664,900 2,366,300 - 2,366,300 Total Nondepartmental 2,664,900 2,366,300 - 2,366,300 Grand Total Expenditures 6,783,200 6,789,900 3,947,802 2,842,098 Excess of Revenues Over (Under) Expenditures 311,000 602,600 3,848,244 3,245,644 Other Financing Sources (Uses): Transfers In 130,500 240,500 130,173 (110,327) Transfers Out (2,650,500) (3,242,800) (3,217,800) 25,000 Total Other Financing Sources (Uses) (2,520,000) (3,002,300) (3,087,627) (85,327) Net change in Fund Balances (2,209,000) (2,399,700) 760,617 3,160,317 Fund Balances - July 1, 2012 2,209,000 2,399,700 2,406,543 6,843 Fund Balances - June 30, 2013 $ - $ - $ 3,167,160 $ 3,167,160 54 JOSEPHINE COUNTY, OREGON Public Works Fund Schedule of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual For the Year Ended June 30, 2013 Variance with Final Budget Original Final Positive Budget Budget Actual (Negative) Revenues: Fees and Charges for Services $ 64,900 $ 64,900 $ 114,996 $ 50,096 Intergovernmental Revenues 6,310,800 6,310,800 6,885,082 574,282 Interfund Charges for Services - - - - Other Revenues 66,000 66,000 51,105 (14,895) Total Revenues 6,441,700 6,441,700 7,051,183 609,483 Expenditures: Public Works Personal Services 3,875,500 3,875,500 3,739,234 136,266 Materials & Services 1,664,300 1,664,300 1,608,644 55,656 Contingency 2,538,800 2,538,800 - 2,538,800 Total 8,078,600 8,078,600 5,347,878 2,730,722 Grand Total Expenditures 8,078,600 8,078,600 5,347,878 2,730,722 Excess of Revenues Over (Under) Expenditures (1,636,900) (1,636,900) 1,703,305 3,340,205 Other Financing Sources (Uses): Transfers In 72,400 72,400 72,400 - Transfers Out (2,135,500) (2,135,500) (1,729,000) 406,500 Total Other Financing Sources (Uses) (2,063,100) (2,063,100) (1,656,600) 406,500 Net change in Fund Balances (3,700,000) (3,700,000) 46,705 3,746,705 Fund Balances - July 1, 2012 3,700,000 3,700,000 4,416,825 716,825 Fund Balances - June 30, 2013 $ - $ - $ 4,463,530 $ 4,463,530 55 JOSEPHINE COUNTY, OREGON Public Safety Fund Schedule of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual For the Year Ended June 30, 2013 Variance with Final Budget Original Final Positive Budget Budget Actual (Negative) Revenues: Fees and Charges for Services $ 1,276,200 $ 1,276,200 $ 1,066,662 $ (209,538) Intergovernmental Revenues 1,158,400 5,560,500 5,875,331 314,831 Interfund Charges for Services - - 1,315 1,315 Other Revenues 46,400 46,400 197,338 150,938 Total Revenues 2,481,000 6,883,100 7,140,646 257,546 Expenditures: Public Safety District Attorney Personal Services 1,262,800 1,391,300 1,361,200 30,100 Materials & Services 150,800 150,800 136,250 14,550 Total 1,413,600 1,542,100 1,497,450 44,650 Juvenile Justice Personal Services 656,100 660,000 653,709 6,291 Materials & Services 265,800 280,300 274,937 5,363 Total 921,900 940,300 928,646 11,654 Sheriff Personal Services 3,565,500 3,979,200 3,979,826 (626) Materials & Services 1,578,000 1,622,700 1,622,046 654 Total 5,143,500 5,601,900 5,601,872 28 Total Public Safety 7,479,000 8,084,300 8,027,968 56,332 Nondepartmental Contingency 241,100 4,085,000 - 4,085,000 Total Nondepartmental 241,100 4,085,000 - 4,085,000 Grand Total Expenditures 7,720,100 12,169,300 8,027,968 4,141,332 Excess of Revenues Over (Under) Expenditures (5,239,100) (5,286,200) (887,322) 4,398,878 Other Financing Sources (Uses): Transfers In 3,066,600 3,016,600 2,942,800 (73,800) Transfers Out (747,900) (803,800) (800,175) 3,625 Total Other Financing Sources (Uses) 2,318,700 2,212,800 2,142,625 (70,175) Net change in Fund Balances (2,920,400) (3,073,400) 1,255,303 4,328,703 Fund Balances - July 1, 2012 2,920,400 3,073,400 3,497,082 423,682 Fund Balances - June 30, 2013 $ - $ - $ 4,752,385 $ 4,752,385 56 JOSEPHINE COUNTY, OREGON Adult Corrections Fund Schedule of Revenues, Expenditures, and Changes