Washington State Auditor s Office. Financial Statements and Federal Single Audit Report. Clallam County

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1 Washington State Auditor s Office Financial Statements and Federal Single Audit Report Clallam County Audit Period January 1, 2013 through December 31, 2013 Report No Issue Date July 28, 2014

2 Washington State Auditor Troy Kelley July 28, 2014 Board of Commissioners Clallam County Port Angeles, Washington Report on Financial Statements and Federal Single Audit Please find attached our report on Clallam County s financial statements and compliance with federal laws and regulations. We are issuing this report in order to provide information on the County s financial condition. Sincerely, TROY KELLEY STATE AUDITOR Insurance Building, P.O. Box Olympia, Washington (360) TDD Relay (800)

3 Table of Contents Clallam County January 1, 2013 through December 31, 2013 Federal Summary... 1 Independent Auditor s 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... 3 Independent Auditor s Report on Compliance for Each Major Federal Program and on Internal Control over Compliance in Accordance with OMB Circular A Independent Auditor s Report on Financial Statements... 8 Financial Section... 11

4 Federal Summary Clallam County January 1, 2013 through December 31, 2013 The results of our audit of Clallam County are summarized below in accordance with U.S. Office of Management and Budget Circular A-133. FINANCIAL STATEMENTS An unmodified opinion was issued on the financial statements. Internal Control Over Financial Reporting: Significant Deficiencies: We reported no deficiencies in the design or operation of internal control over financial reporting that we consider to be significant deficiencies. Material Weaknesses: We identified no deficiencies that we consider to be material weaknesses. We noted no instances of noncompliance that were material to the financial statements of the County. FEDERAL AWARDS Internal Control Over Major Programs: Significant Deficiencies: We reported no deficiencies in the design or operation of internal control over major federal programs that we consider to be significant deficiencies. Material Weaknesses: We identified no deficiencies that we consider to be material weaknesses. We issued an unmodified opinion on the County s compliance with requirements applicable to each of its major federal programs. We reported no findings that are required to be disclosed under section 510(a) of OMB Circular A

5 Identification of Major Programs: The following were major programs during the period under audit: CFDA No. Program Title Highway Planning and Construction Cluster - Highway Planning and Construction Homeland Security Grant Program - Cluster The dollar threshold used to distinguish between Type A and Type B programs, as prescribed by OMB Circular A-133, was $300,000. The County qualified as a low-risk auditee under OMB Circular A

6 Independent Auditor s 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 Clallam County January 1, 2013 through December 31, 2013 Board of Commissioners Clallam County Port Angeles, Washington We have audited, 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, the financial statements of Clallam County, Washington, as of and for the year ended December 31, 2013, and the related notes to the financial statements, which collectively comprise the County s financial statements, and have issued our report thereon dated July 24, We issued an unmodified opinion on the fair presentation of the County s financial statements in accordance with its regulatory basis of accounting. We issued an adverse opinion on the fair presentation with regard to accounting principles generally accepted in the United States of America (GAAP) because the financial statements are prepared by the County using accounting practices prescribed or permitted by Washington State statutes and the State Auditor s Budgeting, Accounting and Reporting System (BARS) manual described in Note 1, which is a basis of accounting other than GAAP. The effects on the financial statements of the variances between the basis of accounting described in Note 1 and accounting principles generally accepted in the United States of America, although not reasonably determinable, are presumed to be material. INTERNAL CONTROL OVER FINANCIAL REPORTING In planning and performing our audit of the financial statements, we considered the 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. 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 a reasonable 3

7 possibility that a material misstatement of the County's financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a 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. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. COMPLIANCE AND OTHER MATTERS As part of obtaining reasonable assurance about whether the County s financial statements are free from material misstatement, we performed tests of the County s 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 no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. 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. However, this report is a matter of public record and its distribution is not limited. It also serves to disseminate information to the public as a reporting tool to help citizens assess government operations. TROY KELLEY STATE AUDITOR July 24,

8 Independent Auditor s Report on Compliance for Each Major Federal Program and on Internal Control over Compliance in Accordance with OMB Circular A-133 Clallam County January 1, 2013 through December 31, 2013 Board of Commissioners Clallam County Port Angeles, Washington REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM We have audited the compliance of Clallam County, Washington, with the types of compliance requirements described in the U.S. Office of Management and Budget (OMB) Circular A-133 Compliance Supplement that could have a direct and material effect on each of its major federal programs for the year ended December 31, The County s major federal programs are identified in the accompanying Federal Summary. Management s Responsibility Management is responsible for compliance with the requirements of laws, regulations, contracts and grants applicable to its federal programs. Auditor s 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. Our audit does not provide a legal determination on the County s compliance. 5

9 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 December 31, 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 types of requirements that could have a direct and material effect on each major federal program in order 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 that might be material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. PURPOSE OF THIS REPORT 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. However, this report is a matter of public record and its distribution is not limited. 6

10 It also serves to disseminate information to the public as a reporting tool to help citizens assess government operations. TROY KELLEY STATE AUDITOR July 24,

11 Independent Auditor s Report on Financial Statements Clallam County January 1, 2013 through December 31, 2013 Board of Commissioners Clallam County Port Angeles, Washington REPORT ON THE FINANCIAL STATEMENTS We have audited the accompanying financial statements of Clallam County, Washington, for the year ended December 31, 2013, and the related notes to the financial statements, which collectively comprise the County s financial statements, as listed on page 11. Management s Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with the financial reporting provisions of Washington State statutes and the Budgeting, Accounting and Reporting System (BARS) manual prescribed by the State Auditor described in Note 1. This includes determining that the basis of accounting is acceptable for the presentation of the financial statements in the circumstances. Management is also responsible for 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 an opinion 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 from 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 County 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 County 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 8

12 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 audit opinions. Unmodified Opinion on Regulatory Basis of Accounting (BARS Manual) As described in Note 1, Clallam County has prepared these financial statements using accounting practices prescribed or permitted by Washington State statutes and the Budgeting, Accounting and Reporting System (BARS) manual. Those accounting practices differ from accounting principles generally accepted in the United States of America (GAAP). The differences in these accounting practices are also described in Note 1. In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position and results of operations of Clallam County, for the year ended December 31, 2013, on the basis of accounting described in Note 1. Basis for Adverse Opinion on U.S. GAAP Auditing standards issued by the American Institute of Certified Public Accountants (AICPA) require auditors to formally acknowledge when governments do not prepare their financial statements, intended for general use, in accordance with GAAP. The effects on the financial statements of the variances between GAAP and the accounting practices the County used, as described in Note 1, although not reasonably determinable, are presumed to be material. As a result, we are required to issue an adverse opinion on whether the financial statements are presented fairly, in all material respects, in accordance with GAAP. Adverse Opinion on U.S. GAAP The financial statements referred to above were not intended to, and in our opinion they do not, present fairly, in accordance with accounting principles generally accepted in the United States of America, the financial position of Clallam County, as of December 31, 2013, or the changes in financial position or cash flows for the year then ended, due to the significance of the matter discussed in the above Basis for Adverse Opinion on U.S. GAAP paragraph. Other Matters Supplementary and Other Information Our audit was performed for the purpose of forming an opinion on the financial statements taken as a whole. The accompanying Schedule of Expenditures of Federal Awards is presented for purposes of additional analysis as required by U.S. Office of Management and Budget Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. The accompanying Schedule of Liabilities is also presented for purposes of additional analysis as required by the prescribed BARS manual. These schedules are not a required part of the 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 financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such 9

13 information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated, in all material respects, in relation to the financial statements taken as a whole. OTHER REPORTING REQUIRED BY GOVERNMENT AUDITING STANDARDS In accordance with Government Auditing Standards, we have also issued our report dated July 24, 2014 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 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. TROY KELLEY STATE AUDITOR July 24,

14 Financial Section Clallam County January 1, 2013 through December 31, 2013 FINANCIAL STATEMENTS Fund Resources and Uses Arising from Cash Transactions 2013 Fiduciary Fund Resources and Uses Arising from Cash Transactions 2013 Notes to Financial Statements 2013 SUPPLEMENTARY AND OTHER INFORMATION Schedule of Liabilities 2013 Schedule of Expenditures of Federal Awards 2013 Notes to the Schedule of Expenditures of Federal Awards

15 MCAG NO Clallam County Fund Resources and Uses Arising from Cash Transactions For the Year Ended December 31, 2013 Statement C-4 BARS Total for All Fund Number Fund Number Fund Number CODE Funds and Title and Title and Title 001 General 101 Roads 110 Sheriff Honor Guard Total Amount Actual Amount Actual Amount Actual Amount Beginning Net Cash and Investments Reserved $ 7,713,689 $ 7,500,000 $ - $ Unreserved $ 41,509,259 $ 2,982,746 $ 14,714,387 $ 4,395 Prior Period Adjustments ( and ) Revenues and Other Sources 310 Taxes 27,594,167 14,583,385 7,207, Licenses and Permits 710, ,979 38, Intergovernmental 14,397,524 4,710,432 5,081, Charges for Goods and Services 12,896,509 6,871, , Fines and Penalties 921, , Miscellaneous 1,703,175 1,430,941 84,964 - Total Operating Revenues 58,222,778 29,164,918 12,518,209 - Operating Expenditures 510 General Government 14,570,282 12,477,519 85, Public Safety 14,978,772 12,239, , Physical Environment 451, Transportation 9,362,761-7,389, Economic Environment 2,806,855 2,126,594 88, Mental and Physical Health 6,079,222 1,247, Culture and Recreation 2,146,470 2,119, Total Operating Expenditures 50,396,017 30,209,888 8,063,696 - Net Operating Increase (Decrease) 7,826,761 (1,044,970) 4,454,513 - Nonoperating Revenues Debt Proceeds 33, , 380, 395, 398 Other Financing Sources 1,458, , , Transfers In 3,538,370 1,165,000 1,000,000 - Total Nonoperating Revenues 5,029,886 1,850,584 1,683,915 - Nonoperating Expenditures Debt Service 53, Capital Expenditures 8,230, ,496 5,370, , 596, 599 Other Financing Uses 19, Transfers Out 3,588,369 10,591 53,813 - Total Nonoperating Expenditures 11,892, ,087 5,424,666 - Increase (Decrease in Cash and Investments 964, , ,762 - Ending Cash and Investments Reserved 8,118,514 7,924, Unreserved 42,068,833 3,169,024 15,428,149 4,395 The accompanying notes are an integral part of these financial statements 12

16 MCAG NO Clallam County Fund Resources and Uses Arising from Cash Transactions For the Year Ended December 31, 2013 Statement C-4 BARS CODE Beginning Net Cash and Investments Reserved Unreserved Prior Period Adjustments ( and ) Fund Number Fund Number Fund Number Fund Number and Title and Title and Title and Title 110 Recreation and Boating 110 Sheriff's Office Drug 110 Sheriff's OPNET Drug 110 Sheriff's Equipment Reserve Actual Amount Actual Amount Actual Amount Actual Amount $ - $ - $ - $ - $ 96,619 $ 102,466 $ 104,050 $ 106,341 Revenues and Other Sources 310 Taxes 320 Licenses and Permits 330 Intergovernmental 340 Charges for Goods and Services 350 Fines and Penalties 360 Miscellaneous Total Operating Revenues 73, ,220-54, ,075-3, , , ,635 - Operating Expenditures 510 General Government 520 Public Safety 530 Physical Environment 540 Transportation 550 Economic Environment 560 Mental and Physical Health 570 Culture and Recreation Total Operating Expenditures Net Operating Increase (Decrease) Nonoperating Revenues Debt Proceeds 370, 380, 395, 398 Other Financing Sources 397 Transfers In Total Nonoperating Revenues Nonoperating Expenditures Debt Service Capital Expenditures 580, 596, 599 Other Financing Uses 597 Transfers Out Total Nonoperating Expenditures Increase (Decrease in Cash and Investments Ending Cash and Investments Reserved Unreserved 119,035 15, , ,035 15, ,657-13,027 (15,139) 2, , ,341-13, ,341 13,027 (28,147) 2,978 (106,341) 109,646 74, ,028 - The accompanying notes are an integral part of these financial statements 13

17 MCAG NO Clallam County Fund Resources and Uses Arising from Cash Transactions For the Year Ended December 31, 2013 Statement C-4 BARS CODE Fund Number Fund Number Fund Number Fund Number and Title and Title and Title and Title 110 Nine-One- One Enhanced 110 OPSCAN Operations 110 Operation Stonegarden 110 Port Security Actual Amount Actual Amount Actual Amount Actual Amount Beginning Net Cash and Investments Reserved Unreserved Prior Period Adjustments ( and ) $ - $ - $ - $ - 114,119 57, ,994 Revenues and Other Sources 310 Taxes 320 Licenses and Permits 330 Intergovernmental 340 Charges for Goods and Services 350 Fines and Penalties 360 Miscellaneous Total Operating Revenues 653, , ,302 34, , , , ,302 34,299 Operating Expenditures 510 General Government 520 Public Safety 530 Physical Environment 540 Transportation 550 Economic Environment 560 Mental and Physical Health 570 Culture and Recreation Total Operating Expenditures Net Operating Increase (Decrease) Nonoperating Revenues Debt Proceeds 370, 380, 395, 398 Other Financing Sources 397 Transfers In Total Nonoperating Revenues Nonoperating Expenditures Debt Service Capital Expenditures 580, 596, 599 Other Financing Uses 597 Transfers Out Total Nonoperating Expenditures Increase (Decrease in Cash and Investments Ending Cash and Investments Reserved Unreserved 792, ,981 97,938 29, , ,981 97,938 29,843 (64,251) 38, ,364 4,456-86, , , ,329 27,452-43, ,329 27,452 (64,251) 81,612 1,035 (22,996) 49, ,446 1,075 3,998 The accompanying notes are an integral part of these financial statements 14

18 MCAG NO Clallam County Fund Resources and Uses Arising from Cash Transactions For the Year Ended December 31, 2013 Statement C-4 BARS CODE Beginning Net Cash and Investments Reserved Unreserved Prior Period Adjustments ( and ) Fund Number Fund Number Fund Number Fund Number and Title and Title and Title and Title 113 Health and Human Services 113 Alcohol and Drug Abuse 113 Homeless Task Force 113 Chemical Dependency Mental Health Actual Amount Actual Amount Actual Amount Actual Amount $ - $ 100,294 $ - $ - 924,925 40, ,842 1,302,445 Revenues and Other Sources 310 Taxes 320 Licenses and Permits 330 Intergovernmental 340 Charges for Goods and Services 350 Fines and Penalties 360 Miscellaneous Total Operating Revenues 1, , , , ,639 24, , ,107-1,586 1,054, , , ,444 Operating Expenditures 510 General Government 520 Public Safety 530 Physical Environment 540 Transportation 550 Economic Environment 560 Mental and Physical Health 570 Culture and Recreation Total Operating Expenditures Net Operating Increase (Decrease) Nonoperating Revenues Debt Proceeds 370, 380, 395, 398 Other Financing Sources 397 Transfers In Total Nonoperating Revenues Nonoperating Expenditures Debt Service Capital Expenditures 580, 596, 599 Other Financing Uses 597 Transfers Out Total Nonoperating Expenditures Increase (Decrease in Cash and Investments Ending Cash and Investments Reserved Unreserved 1,470, , ,726 1,090,355 1,470, , ,726 1,090,355 (416,465) (77,539) 50,670 (103,911) - 5, , , , , (416,465) (74,210) 50,670 (103,911) - 95, ,460 (28,733) 257,512 1,198,534 The accompanying notes are an integral part of these financial statements 15

19 MCAG NO Clallam County Fund Resources and Uses Arising from Cash Transactions For the Year Ended December 31, 2013 Statement C-4 BARS CODE Beginning Net Cash and Investments Reserved Unreserved Prior Period Adjustments ( and ) Fund Number Fund Number Fund Number Fund Number and Title and Title and Title and Title 113 Affordable Housing 113 Developmental Disabilities 114 Law Library 117 Crime Victim Compensation Actual Amount Actual Amount Actual Amount Actual Amount $ - $ 113,395 $ - $ - 112, ,024 18, ,895 Revenues and Other Sources 310 Taxes 320 Licenses and Permits 330 Intergovernmental 340 Charges for Goods and Services 350 Fines and Penalties 360 Miscellaneous Total Operating Revenues - 179, ,484-62,481 68,788 15,893 26,619 37,863-1, , ,985 26, ,344 Operating Expenditures 510 General Government 520 Public Safety 530 Physical Environment 540 Transportation 550 Economic Environment 560 Mental and Physical Health 570 Culture and Recreation Total Operating Expenditures Net Operating Increase (Decrease) Nonoperating Revenues Debt Proceeds 370, 380, 395, 398 Other Financing Sources 397 Transfers In Total Nonoperating Revenues Nonoperating Expenditures Debt Service Capital Expenditures 580, 596, 599 Other Financing Uses 597 Transfers Out Total Nonoperating Expenditures Increase (Decrease in Cash and Investments Ending Cash and Investments Reserved Unreserved ,829 91, , ,139-91, ,991 27, ,829 (22,706) 21,994 (311) (13,485) - 6, , , , (22,706) 14,337 (311) (13,485) - 98, , ,914 18, ,410 The accompanying notes are an integral part of these financial statements 16

20 MCAG NO Clallam County Fund Resources and Uses Arising from Cash Transactions For the Year Ended December 31, 2013 Statement C-4 BARS CODE Beginning Net Cash and Investments Reserved Unreserved Prior Period Adjustments ( and ) Fund Number Fund Number Fund Number Fund Number and Title and Title and Title and Title 119 Racketeering 121 Shoreline Block Grant 122 Treasurer Operation and Maintenance 122 REET Electronic Technology Actual Amount Actual Amount Actual Amount Actual Amount $ - $ - $ - $ - 1,690 27, , ,107 Revenues and Other Sources 310 Taxes 320 Licenses and Permits 330 Intergovernmental 340 Charges for Goods and Services 350 Fines and Penalties 360 Miscellaneous Total Operating Revenues , , Operating Expenditures 510 General Government 520 Public Safety 530 Physical Environment 540 Transportation 550 Economic Environment 560 Mental and Physical Health 570 Culture and Recreation Total Operating Expenditures Net Operating Increase (Decrease) Nonoperating Revenues Debt Proceeds 370, 380, 395, 398 Other Financing Sources 397 Transfers In Total Nonoperating Revenues Nonoperating Expenditures Debt Service Capital Expenditures 580, 596, 599 Other Financing Uses 597 Transfers Out Total Nonoperating Expenditures Increase (Decrease in Cash and Investments Ending Cash and Investments Reserved Unreserved 23-73,120 6,323-6, ,050 73,120 6,323 (20) (6,050) (18,097) (6,311) (20) (6,050) (18,097) (6,311) 1,670 21, , ,796 The accompanying notes are an integral part of these financial statements 17

21 MCAG NO Clallam County Fund Resources and Uses Arising from Cash Transactions For the Year Ended December 31, 2013 Statement C-4 BARS CODE Beginning Net Cash and Investments Reserved Unreserved Prior Period Adjustments ( and ) Fund Number Fund Number Fund Number Fund Number and Title and Title and Title and Title 122 Land Assessment 124 Document Preservation 129 Dispute Resolution Center 129 Courthouse Facilitator Actual Amount Actual Amount Actual Amount Actual Amount $ - $ - $ - $ - 23, ,680 1,415 1,565 Revenues and Other Sources 310 Taxes 320 Licenses and Permits 330 Intergovernmental 340 Charges for Goods and Services 350 Fines and Penalties 360 Miscellaneous Total Operating Revenues 8, , ,604 11,415 9, , ,097 11,415 9,667 Operating Expenditures 510 General Government 520 Public Safety 530 Physical Environment 540 Transportation 550 Economic Environment 560 Mental and Physical Health 570 Culture and Recreation Total Operating Expenditures Net Operating Increase (Decrease) Nonoperating Revenues Debt Proceeds 370, 380, 395, 398 Other Financing Sources 397 Transfers In Total Nonoperating Revenues Nonoperating Expenditures Debt Service Capital Expenditures 580, 596, 599 Other Financing Uses 597 Transfers Out Total Nonoperating Expenditures Increase (Decrease in Cash and Investments Ending Cash and Investments Reserved Unreserved 9,031 59,263 12,050 10,792 9,031 59,263 12,050 10,792 (339) 50,834 (635) (1,125) , , ,536 (635) (1,125) 23, , The accompanying notes are an integral part of these financial statements 18

22 MCAG NO Clallam County Fund Resources and Uses Arising from Cash Transactions For the Year Ended December 31, 2013 Statement C-4 BARS CODE Fund Number Fund Number Fund Number Fund Number and Title and Title and Title and Title 130 Noxious Weed Control 130 LMD #2 Lake Sutherland 135 Probation District Court I 135 Probation District Court II Actual Amount Actual Amount Actual Amount Actual Amount Beginning Net Cash and Investments Reserved Unreserved Prior Period Adjustments ( and ) $ - $ - $ - $ - 166,116 37,718 60,996 12,057 Revenues and Other Sources 310 Taxes 320 Licenses and Permits 330 Intergovernmental 340 Charges for Goods and Services 350 Fines and Penalties 360 Miscellaneous Total Operating Revenues 144, , ,543-93,184 18, ,611 18, ,648 - Operating Expenditures 510 General Government 520 Public Safety 530 Physical Environment 540 Transportation 550 Economic Environment 560 Mental and Physical Health 570 Culture and Recreation Total Operating Expenditures Net Operating Increase (Decrease) Nonoperating Revenues Debt Proceeds 370, 380, 395, 398 Other Financing Sources 397 Transfers In Total Nonoperating Revenues Nonoperating Expenditures Debt Service Capital Expenditures 580, 596, 599 Other Financing Uses 597 Transfers Out Total Nonoperating Expenditures Increase (Decrease in Cash and Investments Ending Cash and Investments Reserved Unreserved ,115 12, ,532 11, ,532 11, ,115 12,057 71,079 7,374 36,533 (12,057) 71,079 7,374 36,533 (12,057) 237,195 45,092 97,529 - The accompanying notes are an integral part of these financial statements 19

23 MCAG NO Clallam County Fund Resources and Uses Arising from Cash Transactions For the Year Ended December 31, 2013 Statement C-4 BARS CODE Fund Number Fund Number Fund Number Fund Number and Title and Title and Title and Title 199 Criminal Justice 199 Local Criminal Justice 199 Trial Court Improvements 199 Veteran's Relief Actual Amount Actual Amount Actual Amount Actual Amount Beginning Net Cash and Investments Reserved Unreserved Prior Period Adjustments ( and ) $ - $ - $ - $ - 162, ,145 22, ,029 Revenues and Other Sources 310 Taxes 320 Licenses and Permits 330 Intergovernmental 340 Charges for Goods and Services 350 Fines and Penalties 360 Miscellaneous Total Operating Revenues - 655,810-81, ,539 24,964 38, , , ,774 38,392 83,286 Operating Expenditures 510 General Government 520 Public Safety 530 Physical Environment 540 Transportation 550 Economic Environment 560 Mental and Physical Health 570 Culture and Recreation Total Operating Expenditures Net Operating Increase (Decrease) Nonoperating Revenues Debt Proceeds 370, 380, 395, 398 Other Financing Sources 397 Transfers In Total Nonoperating Revenues Nonoperating Expenditures Debt Service Capital Expenditures 580, 596, 599 Other Financing Uses 597 Transfers Out Total Nonoperating Expenditures Increase (Decrease in Cash and Investments Ending Cash and Investments Reserved Unreserved , , , ,774 38,392 (38,868) , , , ,000 30, , ,000 30, ,539 80,774 8,392 (33,515) 264, ,919 30, ,514 The accompanying notes are an integral part of these financial statements 20

24 MCAG NO Clallam County Fund Resources and Uses Arising from Cash Transactions For the Year Ended December 31, 2013 Statement C-4 BARS CODE Beginning Net Cash and Investments Reserved Unreserved Prior Period Adjustments ( and ) Fund Number Fund Number Fund Number Fund Number and Title and Title and Title and Title 199 Federal Forest Replacement 199 Hotel/Motel Tax 199 Opportunity 199 Emergency Communication Tax Actual Amount Actual Amount Actual Amount Actual Amount $ - $ - $ - $ - 10, ,874 1,207, ,021 Revenues and Other Sources 310 Taxes 320 Licenses and Permits 330 Intergovernmental 340 Charges for Goods and Services 350 Fines and Penalties 360 Miscellaneous Total Operating Revenues - 418, , ,870 10, , , , , , ,692 Operating Expenditures 510 General Government 520 Public Safety 530 Physical Environment 540 Transportation 550 Economic Environment 560 Mental and Physical Health 570 Culture and Recreation Total Operating Expenditures Net Operating Increase (Decrease) Nonoperating Revenues Debt Proceeds 370, 380, 395, 398 Other Financing Sources 397 Transfers In Total Nonoperating Revenues Nonoperating Expenditures Debt Service Capital Expenditures 580, 596, 599 Other Financing Uses 597 Transfers Out Total Nonoperating Expenditures Increase (Decrease in Cash and Investments Ending Cash and Investments Reserved Unreserved ,079 1, ,146 10,000-1, ,146 10, ,079 9,017 30, , , , , , ,194-10, ,045-10,300-96,239 - (1,283) 30, , ,613 9, ,846 2,070, ,634 The accompanying notes are an integral part of these financial statements 21

25 MCAG NO Clallam County Fund Resources and Uses Arising from Cash Transactions For the Year Ended December 31, 2013 Statement C-4 BARS CODE Fund Number Fund Number Fund Number Fund Number and Title and Title and Title and Title 254 RID # RID # LMD #1 261 RID#138 Actual Amount Actual Amount Actual Amount Actual Amount Beginning Net Cash and Investments Reserved Unreserved Prior Period Adjustments ( and ) $ - $ - $ - $ , Revenues and Other Sources 310 Taxes 320 Licenses and Permits 330 Intergovernmental 340 Charges for Goods and Services 350 Fines and Penalties 360 Miscellaneous Total Operating Revenues 1,576 1, ,576 1, Operating Expenditures 510 General Government 520 Public Safety 530 Physical Environment 540 Transportation 550 Economic Environment 560 Mental and Physical Health 570 Culture and Recreation Total Operating Expenditures Net Operating Increase (Decrease) Nonoperating Revenues Debt Proceeds 370, 380, 395, 398 Other Financing Sources 397 Transfers In Total Nonoperating Revenues Nonoperating Expenditures Debt Service Capital Expenditures 580, 596, 599 Other Financing Uses 597 Transfers Out Total Nonoperating Expenditures Increase (Decrease in Cash and Investments Ending Cash and Investments Reserved Unreserved 1,576 1, , , ,197 (2,011) (134) (5) 1,575 1, The accompanying notes are an integral part of these financial statements 22

26 MCAG NO Clallam County Fund Resources and Uses Arising from Cash Transactions For the Year Ended December 31, 2013 Statement C-4 BARS CODE Beginning Net Cash and Investments Reserved Unreserved Prior Period Adjustments ( and ) Fund Number Fund Number Fund Number Fund Number and Title and Title and Title and Title 274 RID # LID # Real Estate Excise Tax Projects 302 Real Estate Excise Tax 2 Actual Amount Actual Amount Actual Amount Actual Amount $ - $ - $ - $ - 1,666 20, ,907 2,734,345 Revenues and Other Sources 310 Taxes 320 Licenses and Permits 330 Intergovernmental 340 Charges for Goods and Services 350 Fines and Penalties 360 Miscellaneous Total Operating Revenues , , , ,755-1,585 7,463 1, ,585 7, , ,824 Operating Expenditures 510 General Government 520 Public Safety 530 Physical Environment 540 Transportation 550 Economic Environment 560 Mental and Physical Health 570 Culture and Recreation Total Operating Expenditures Net Operating Increase (Decrease) Nonoperating Revenues Debt Proceeds 370, 380, 395, 398 Other Financing Sources 397 Transfers In Total Nonoperating Revenues Nonoperating Expenditures Debt Service Capital Expenditures 580, 596, 599 Other Financing Uses 597 Transfers Out Total Nonoperating Expenditures Increase (Decrease in Cash and Investments Ending Cash and Investments Reserved Unreserved 1,585 7, , ,824 1, , ,553-1,250,000 1,666 19, ,166 1,250,000 (81) (12,090) 233,077 (778,176) 1,585 7, ,984 1,956,169 The accompanying notes are an integral part of these financial statements 23

27 MCAG NO Clallam County Fund Resources and Uses Arising from Cash Transactions For the Year Ended December 31, 2013 Statement C-4 BARS CODE Beginning Net Cash and Investments Reserved Unreserved Prior Period Adjustments ( and ) Fund Number Fund Number Fund Number Fund Number and Title and Title and Title and Title 305 Capital Projects 307 Capital Projects Info Tech 308 Carlsborg Sewer Project 402 Solid Waste Actual Amount Actual Amount Actual Amount Actual Amount $ - $ - $ - $ - 2,312, ,263 4,805,559 39,948 Revenues and Other Sources 310 Taxes 320 Licenses and Permits 330 Intergovernmental 340 Charges for Goods and Services 350 Fines and Penalties 360 Miscellaneous Total Operating Revenues - 28, ,044-39, ,376-39,111 Operating Expenditures 510 General Government 520 Public Safety 530 Physical Environment 540 Transportation 550 Economic Environment 560 Mental and Physical Health 570 Culture and Recreation Total Operating Expenditures Net Operating Increase (Decrease) Nonoperating Revenues Debt Proceeds 370, 380, 395, 398 Other Financing Sources 397 Transfers In Total Nonoperating Revenues Nonoperating Expenditures Debt Service Capital Expenditures 580, 596, 599 Other Financing Uses 597 Transfers Out Total Nonoperating Expenditures Increase (Decrease in Cash and Investments Ending Cash and Investments Reserved Unreserved ,151 52, ,151 52,302-61,376 (61,151) (13,191) 700, , , , , ,045-49, , , , , , , , ,876 (173,679) (680,254) (13,191) 2,743, ,584 4,125,305 26,757 The accompanying notes are an integral part of these financial statements 24

28 MCAG NO Clallam County Fund Resources and Uses Arising from Cash Transactions For the Year Ended December 31, 2013 Statement C-4 BARS CODE Beginning Net Cash and Investments Reserved Unreserved Prior Period Adjustments ( and ) Fund Number Fund Number Fund Number Fund Number and Title and Title and Title and Title 414 Clallam Bay - Sekiu Sewer 503 Equipment Rental and Revolving 504 Risk Management 505 Workers' Compensation Claims Actual Amount Actual Amount Actual Amount Actual Amount $ - $ - $ - $ - 353,741 2,766,996 1,144, ,230 Revenues and Other Sources 310 Taxes 320 Licenses and Permits 330 Intergovernmental 340 Charges for Goods and Services 350 Fines and Penalties 360 Miscellaneous Total Operating Revenues 280,842 2,459,306 1,074, ,908 4,089 12, ,931 2,471,844 1,074, ,908 Operating Expenditures 510 General Government 520 Public Safety 530 Physical Environment 540 Transportation 550 Economic Environment 560 Mental and Physical Health 570 Culture and Recreation Total Operating Expenditures Net Operating Increase (Decrease) Nonoperating Revenues Debt Proceeds 370, 380, 395, 398 Other Financing Sources 397 Transfers In Total Nonoperating Revenues Nonoperating Expenditures Debt Service Capital Expenditures 580, 596, 599 Other Financing Uses 597 Transfers Out Total Nonoperating Expenditures Increase (Decrease in Cash and Investments Ending Cash and Investments Reserved Unreserved - - 1,039, , , ,972, ,202 1,972,920 1,039, ,834 (53,271) 498,924 35,054 31,074 1,000 70, ,000 60, , , , , ,000-47, ,991 50,000 - (149) (147,200) (14,946) 31, ,592 2,619,796 1,129, ,304 The accompanying notes are an integral part of these financial statements 25

29 MCAG NO Clallam County Fund Resources and Uses Arising from Cash Transactions For the Year Ended December 31, 2013 Statement C-4 BARS CODE Fund Number and Title 506 Employee Health Care Benefit Actual Amount Fund Number and Title 507 Unemployment Compensation Actual Amount Beginning Net Cash and Investments Reserved Unreserved Prior Period Adjustments ( and ) $ - $ - 49, Revenues and Other Sources 310 Taxes 320 Licenses and Permits 330 Intergovernmental 340 Charges for Goods and Services 350 Fines and Penalties 360 Miscellaneous Total Operating Revenues , ,975 Operating Expenditures 510 General Government 520 Public Safety 530 Physical Environment 540 Transportation 550 Economic Environment 560 Mental and Physical Health 570 Culture and Recreation Total Operating Expenditures Net Operating Increase (Decrease) Nonoperating Revenues Debt Proceeds 370, 380, 395, 398 Other Financing Sources 397 Transfers In Total Nonoperating Revenues Nonoperating Expenditures Debt Service Capital Expenditures 580, 596, 599 Other Financing Uses 597 Transfers Out Total Nonoperating Expenditures Increase (Decrease in Cash and Investments Ending Cash and Investments Reserved Unreserved 20,376 35, ,376 35,803 (20,376) 168, (19,860) 168, , ,172 The accompanying notes are an integral part of these financial statements 26

30 Statement C-5 MCAG NO Clallam County Fiduciary Fund Resources and Uses Arising from Cash Transactions For the Year Ended December 31, 2013 BARS Total for All Fund Number Fund Number Fund Number Fund Number CODE Funds and Title and Title and Title and Title 629 RID Guaranty Trust 625 Risk Management Reserve 625 Workers Compensation Reserve 624 Unclaimed Warrants Total Amount Actual Amount Actual Amount Actual Amount Actual Amount 308 Beginning Cash and Investments 4,228,113 62,883 1,434,303 1,393,000 29, /588 Prior Period Adjustments Revenues 28,151,082 1,856 14, Other Increases and Financing Sources 50, , Expenditures 27,144,368 2, Other Decreases and Financing Uses - 27 Increase (Decrease) in Cash and Investments 1,056,713 (1,093) 14,619 50, Ending Cash and Investments 5,284,826 61,790 1,448,921 1,443,000 29,353 The accompanying notes are an integral part of these financial statements.

31 Statement C-5 MCAG NO Clallam County Fiduciary Fund Resources and Uses Arising from Cash Transactions For the Year Ended December 31, 2013 Fund Number Fund Number Fund Number Fund Number Fund Number Fund Number and Title and Title and Title and Title and Title and Title 690 Tax Refund 690 Surplus Tax Sale 690 School Real Estate Excise Tax 690 Private Timber Harvest Tax 633 Drug Task Force Suspense 633 Inmate Commissary Actual Amount Actual Amount Actual Amount Actual Amount Actual Amount Actual Amount 125,088 6, ,191 12, ,492 57,650 Beginning Cash and Investments - - Prior Period Adjustments 37, ,261,039 3,604,337 26, Revenues - - Other Increases and Financing Sources 40,113-2,160,718 3,614, Expenditures - - Other Decreases and Financing Uses 28 (2,978) ,322 (9,934) 26, Increase (Decrease) in Cash and Investments 122,110 6, ,513 2, ,201 58,001 Ending Cash and Investments The accompanying notes are an integral part of these financial statements

32 Statement C-5 MCAG NO Clallam County Fiduciary Fund Resources and Uses Arising from Cash Transactions For the Year Ended December 31, 2013 Fund Number Fund Number Fund Number Fund Number Fund Number Fund Number and Title and Title and Title and Title and Title and Title 691 State Community Development 691 State Mortgage Lending Fraud 691 State Auditor Surcharge 691 State Document Preservation 690 Real Estate Tax Suspense 690 Advanced Tax Actual Amount Actual Amount Actual Amount Actual Amount Actual Amount Actual Amount 3,502 36,640 2,628 5, Beginning Cash and Investments - - Prior Period Adjustments 7,087 1,038,083 31,799 63,956 2,786 4,311 Revenues - - Other Increases and Financing Sources ,299 64,956 2,904 4,329 Expenditures - - Other Decreases and Financing Uses 29 7,087 1,038,083 (500) (1,000) (118) (18) Increase (Decrease) in Cash and Investments 10,589 1,074,723 2,128 4, Ending Cash and Investments The accompanying notes are an integral part of these financial statements.