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