475 Cottage Street NE, Suite 200, Salem, Oregon (503) December 14, 2015
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2 475 Cottage Street NE, Suite 200, Salem, Oregon (503) December 14, 2015 Board of Commissioners Marion County, Oregon Salem, Oregon We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of Marion County, Oregon (the County) for the year ended June 30, Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards and Government Auditing Standards, as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our letter to you dated May 4, Professional standards also require that we communicate to you the following information related to our audit. Significant Audit Findings Qualitative Aspects of Accounting Practices Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the County are described in note 1 to the financial statements. The County implemented two new pronouncements which had a significant impact on the County s financial statements including posting a prior period adjustment which is described in note 14 of the financial statements. Governmental Accounting and Standards Board (GASB) Statement No. 68 Accounting and Reporting for Pension Plans an amendment of GASB Statement No. 27. The statement establishes accounting and financial reporting requirements related to pensions provided by governments. GASB Statement No. 71 Pension Transition for Contributions Made Subsequent to the Measurement Date. The statement amends transition provisions of GASB Statement No. 68, establishes accounting and financial reporting standards for recognition of contributions made between the measurement date of the net pension liability and implementation of GASB Statement No. 68. We noted no transactions entered into by the County during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period. Accounting estimates are an integral part of the financial statements prepared by management and are based on management s knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimates affecting the County s financial statements were: Management's estimate of the self-insurance liability is based on calculations from an independent third party actuarial firm. Management s estimate of closure and post-closure costs for the North Marion and Brown s Island landfills is in accordance with Governmental Accounting Standards Board Statement No. 18.
3 Management's estimate of other post-employment benefits is based on calculations from an independent third party actuarial firm. Management s estimate of the net pension liability (assets) and related deferrals for the County s future payments for its active and retired PERS eligible employees. The estimate is based on a study performed by an independent third party actuarial firm and the requirements of GASB 68 and GASB 71. Management's estimate of the depreciable life of the capital assets is based on management's determination of the useful lives and future economic benefit of the assets. We evaluated the key factors and assumptions used to develop the estimates in determining that they are reasonable in relation to the financial statements taken as a whole. The financial statement disclosures are neutral, consistent, and clear. Difficulties Encountered in Performing the Audit We encountered no significant difficulties in dealing with management in performing and completing our audit. Corrected and Uncorrected Misstatements Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. The attached schedule describes the one uncorrected misstatement related to the Comprehensive Annual Financial Report. This misstatement was first reported in fiscal year Management has determined that the effect is immaterial to the financial statements taken as a whole. Disagreements with Management For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor s report. We are pleased to report that no such disagreements arose during the course of our audit. Management Representations We have requested certain representations from management that are included in the management representation letter dated December 14, Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a second opinion on certain situations. If a consultation involves application of an accounting principle to the County s financial statements or a determination of the type of auditor s opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants. Other Audit Findings or Issues We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the County s auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention. Other Matters We applied certain limited procedures to management s discussion and analysis, Oregon public employees retirement system schedule of the County s proportionate share of the net pension liability, Oregon public employees retirement system schedule of County contributions, and other post-employment benefits schedule of funding progress, which are required supplementary information (RSI) that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI. Page 2 of 4
4 We were engaged to report on the individual fund budgetary schedules, combining fund statements and other schedules, which accompany the financial statements which are required by the Governmental Accounting Standards Board or by Oregon law. With respect to this supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves. We were not engaged to report on introductory and statistical sections, which accompany the financial statements but are not RSI. We did not audit or perform other procedures on this other information and we do not express an opinion or provide any assurance on it. Restriction on Use This information is intended solely for the use of the Board of Commissioners and management of Marion County, Oregon and is not intended to be, and should not be, used by anyone other than these specified parties. Very truly yours, CERTIFIED PUBLIC ACCOUNTANTS Page 3 of 4
5 Client: Marion County, Oregon Engagement: Audit for Period Ending June 30, 2015 Workpaper: Passed Journal Entries Report Passed Journal Entry # 1 To write off receivable due from the Oregon Garden Foundation for work performed by the Public Works department between 2001 and Fund Fund Name Acct Acct Name Debit Credit 130 Public Works Other Reimbursements 76, Public Works Accounts Receivable 76, Total 76, , Page 4 of 4
6 FINANCE DEPARTMENT MEMORANDUM BOARD OF COMMISSIONERS Sam Brentano Kevin Cameron Janet Carlson CHIEF ADMINISTRATIVE OFFICER John Lattimer CHIEF FINANCIAL OFFICER Jeff White Telephone: (503) Fax: (503) Date: January 16, 2016 To: CC: Marion County Board of Commissioners Jeff White, Chief Financial Officer From: Cynthia Granatir, Chief Accountant RE: New Accounting and Reporting Standards for Pensions Marion County s Comprehensive Annual Financial Report for the fiscal year ended June 30, 2015 reflects the implementation of new accounting and reporting standards for pensions, as required by Statements No. 68 and 71 of the Governmental Accounting Standards Board. The purpose of this memo is to highlight the following key points related to the implementation of the new standards: County employees are provided pension benefits through the Oregon Public Employees Retirement System (PERS) a cost-sharing multipleemployer defined benefit pension plan. For fiscal 2015, the County reported a negative pension expense of $16,555,253, and a net pension asset of $17,881,113 our proportionate share of the collective net pension asset for PERS measured as of June 30, The County s proportion of the net pension asset was 0.79%, based on an actuarially-determined projection of the County s long-term share of PERS contributions relative to the projected contributions of all participating employers. On the government-wide statement of net position, the County also reported a deferred outflow of $6,284,807 for PERS contributions made subsequent to the measurement date, a deferred inflow of $34,503,304 for the difference between projected and actual earnings on pension plan investments, and a deferred inflow of $937,568 for the difference between the County s actual contributions and its proportionate share. These deferred outflows and inflows will be amortized and recognized as part of pension expense in future years. As noted above, the amounts reported for fiscal 2015 are based on a measurement date of June 30, As of that date, PERS had implemented legislative changes that limited annual cost-of-living Printed on Recycled Paper Reduce Reuse Recycle Recover 555 Court Street NE Salem, OR PO Box Salem, OR
7 adjustments to beneficiaries and eliminated tax remedy payments to beneficiaries not residing in Oregon. After the measurement date, the Oregon Supreme Court ruled that the changes to limit cost-of-living adjustments were unconstitutional for benefits accrued prior to the new legislation. This ruling was not reflected in the pension calculation used for fiscal 2015; if it had been, the estimated impact would have changed the County s net pension asset of $17,881,113 to a net pension liability of $20,930,598. Implementation of the new pension standards is considered a change in accounting principal which requires a restatement of beginning net position; thus, the County s net position as of July 1, 2014 was reduced from $260,896,457 to $187,994,043.
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