COOS COUNTY, OREGON. ANNUAL FINANCIAL REPORT For the Fiscal Year Ended June 30, 2006

Transcription

1 COOS COUNTY, OREGON ANNUAL FINANCIAL REPORT For the Fiscal Year Ended June 30, 2006

2 COOS COUNTY, OREGON ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2006 TABLE OF CONTENTS BOARD OF COMMISSIONERS 1 FINANCIAL SECTION: Independent Auditors Report 2-3 Management s Discussion and Analysis 4-12 BASIC FINANCIAL STATEMENTS: Government-wide Financial Statements: Page Statement of Net Assets 13 Statement of Activities 14 Fund Financial Statements: Balance Sheet Governmental Funds 15 Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Assets 16 Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds 17 Reconciliation of Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances to the Statement of Activities 18 Statement of Net Assets Enterprise Funds 19 Statement of Revenues, Expenses, and Changes in Net Assets - Enterprise Funds 20 Statement of Cash Flows Enterprise Funds 21 Statement of Assets and Liabilities All Agency Funds 22 Notes to the Basic Financial Statements 23-47

3 REQUIRED SUPPLEMENTARY INFORMATION: Major Funds: 48 Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual: General Fund Public Works Fund 51 Mental Health Fund 52 County Forest Fund 53 SUPPLEMENTARY INFORMATION: Transport Invest Act (OTIA) Fund 54 Nonmajor Governmental Funds: Combining Balance Sheet - Non-Major Governmental Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balance - Non-Major Governmental Funds Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual: Animal Control Fund 61 Law Library Fund 62 Community Corrections Fund 63 Crime Victim Assistance Fund 64 Child Advocacy Fund 65 South Coast Interagency Narcotics Team (SCINT) Fund 66 Water Resources Fund 67 Children and Families Fund 68 Economic Development Fund 69 Federal HR2389 in Lieu Title III Fund 70 Liquor Enforcement Fund 71 Administrative Grants Fund 72 County School Fund 73

4 Foot Paths and Bicycle Trails Fund 74 Industrial Development Fund 75 Family Planning Title XIX Fund 76 Public Health Title XIX Fund 77 Mental Health Title XIX Fund 78 County Family Mediation Fund South Fund 80 County Clerk Records Fund 81 Public Land Corner Preservation Fund 82 Environmental Service Fund 83 Child Support Enforcement Fund 84 Library Service District Fund 85 4H & Extension Service District Fund 86 Bonded Debt Fund 87 Proprietary Funds/Enterprise Funds: 88 Sub-Combining Statement of Revenues, Expenses, and Changes in Net Assets Waste Disposal 89 Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual (Non-GAAP Budgetary Basis) Major Funds: Waste Disposal Operations Fund 90 Waste Disposal Reserve Fund 91 Gas Pipeline Fund 92 Combining Statement of Revenues, Expenses, and Changes in Net Assets Non-Major Funds 93 Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual (Non-GAAP Budgetary Basis) Major Funds: County Fair Fund 94 Coos County Area Transit Service District 95 Fiduciary Funds/Agency Funds: 96 Statement of Changes in Assets and Liabilities Agency Funds 97

5 ACCOMPANYING INFORMATION Auditor s Comments and Reports: Report on Internal Control and on Compliance and Other Matters 98 Independent Auditor s Comments Federal Financial Assistance Program Compliance: Report on Compliance and Internal Control in Accordance with OMB Circular A Schedule of Findings and Questioned Costs 103 Schedule of Expenditures of Federal Awards Notes to the Schedule of Expenditures of Federal Awards 106

6 COOS COUNTY, OREGON BOARD OF COMMISSIONERS June 30, 2006 John Griffith, Chairperson - December 31, 2008 P.O. Box 701 Coos Bay, Oregon Nikki Whitty, Commissioner - December 31, Lee Valley Road Coquille, Oregon Gordon Ross, Commissioner - December 31, Stock Slough Ln Coos Bay, Oregon ELECTED OFFICIALS Mary Barton, County Treasurer - December 31, 2008 Robert Bob Main, Assessor - December 31, 2008 Terri Turi, County Clerk - December 31, 2006 Karlas Seidel, County Surveyor - December 31, 2008 Andrew Jackson, County Sheriff - December 31, 2006 Paul R. Burgett, County District Attorney - December 31, 2008 MAILING ADDRESS Coos County Courthouse 250 N. Baxter Coquille, Oregon (541) Ext