HARNEY COUNTY, OREGON INDEPENDENT AUDITOR'S ...

HARNEY COUNTY, OREGON

INDEPENDENT AUDITOR'S REPORT, BASIC FINANCIAL STATEMENTS,

SUPPLEMENTARY INFORMATION AND SINGLE AUDIT

For the Year Ended June 30, 2018

HARNEY COUNTY, OREGON June 30, 2018

TABLE OF CONTENTS

INTRODUCTORY SECTION Page

County Court and Elected Officials...............................................................................................................1

FINANCIAL SECTION

Independent Auditor's Report.................................................................................................................... 2-4 Management's Discussion and Analysis.................................................................................................... 5-8 Basic Financial Statements

Government-Wide Financial Statements Statement of Net Position .................................................................................................................9 Statement of Activities....................................................................................................................10

Governmental Fund Financial Statements Balance Sheet..................................................................................................................................11 Reconciliation of the Balance Sheet ? Governmental Funds to the Statement of Net Position ..........................................................................................................12 Statement of Revenues, Expenditures and Changes in Fund Balances ............................................................................................................................13 Reconciliation of the Statement of Revenues, Expenditures and Changes In Fund Balances ? Governmental Funds to the Statement of Activities ..................................14

Fiduciary Fund Statements Statement of Fiduciary Net Position ? Agency Funds....................................................................15

Notes to the Basic Financial Statements................................................................................................ 16-40

REQUIRED SUPPLEMENTARY INFORMATION

Schedule of Revenues, Expenditures and Changes in Fund Balance Budget and Actual (Cash Basis) General Fund............................................................................................................................. 41-42

Budgetary Combination Schedule - Budget to GAAP Basis Reconciliation General Fund...................................................................................................................................43

Schedules of Revenues, Expenditures and Changes in Fund Balance Budget and Actual (Cash Basis) Road Department Fund ............................................................................................................. 44-45 Road Operating Reserve Fund ........................................................................................................46 Road Equipment Reserve Fund ......................................................................................................47 Road Pavement Restoration Reserve Fund.....................................................................................48

Budget to GAAP Reconciliation..................................................................................................................49 Schedules of Required Supplementary Information .............................................................................. 50-52 Notes to the Required Supplementary Information ............................................................................... 53-54

OTHER SUPPLEMENTARY INFORMATION Modified Accrual Basis Nonmajor Special Revenue Funds

Combining Balance Sheet ....................................................................................................................55 Combining Schedule of Revenue, Expenditures and Changes in Fund Balances.................................56 Nonmajor Capital Project Funds Combining Balance Sheet .....................................................................................................................57 Combining Schedule of Revenue, Expenditures and Changes in Fund Balances.................................58

HARNEY COUNTY, OREGON June 30, 2018

Cash Basis Nonmajor Combining Balance Sheet ....................................................................................................59 Nonmajor Schedule of Revenue, Expenditures and Changes in Fund Balances ..................................60 Schedules of Revenues, Expenditures and Changes in Fund Balance Budget and Actual (Cash Basis) Law Library Fund ........................................................................................................................61 Liquor Control Fund....................................................................................................................62 Taylor Grazing Act Fund.............................................................................................................63 Corner Preservation Fund............................................................................................................64 Harney County Treatment Court .................................................................................................65 County Clerk Records Fund ........................................................................................................66 9-1-1 Emergency Assistance Fund ..............................................................................................67 Title III Reserve Fund..................................................................................................................68 Community Corrections Fund .....................................................................................................69 ELC Hub Fund.............................................................................................................................70 Park Reserve Fund.......................................................................................................................71 Commission on Children and Families Fund ..............................................................................72 Forfeitures Fund ..........................................................................................................................73 Economic Development Fund .....................................................................................................74 Oregon Opportunity Grant Fund .................................................................................................75 Victims of Crime Advocate Fund................................................................................................76 Child Abuse Multidisciplinary Intervention Fund ......................................................................77 Small Cities and Rural Areas Grant Fund ...................................................................................78 Victims/Witness Programs Fund .................................................................................................79 State Court Security Fund............................................................................................................80 County School Fund ....................................................................................................................81 State Court Mediation Fund ........................................................................................................82 Building Program Fund ...............................................................................................................83 Industrial Building/Economic Development Fund......................................................................84 Voting Equipment Reserve Fund.................................................................................................85 Landfill Financial Assurance Fund .............................................................................................86 Seniors Title III Fund...................................................................................................................87 Environmental Health Reserve Fund...........................................................................................88 DEQ Onsite Reserve Fund...........................................................................................................89 Wolf Compensation Fund............................................................................................................90 Lottery Economic Development Fund.........................................................................................91 General Fund Operating Reserve Fund .......................................................................................92 Fairgrounds Reserve Fund...........................................................................................................93 Information Systems Reserve Fund.............................................................................................94 Harney County Building Reserve Fund.......................................................................................95 Archive Building Fund ................................................................................................................96 Schedules of Revenues, Expenditures and Changes in Fund Balance Budget and Actual (Cash Basis) Funds Combined with the General Fund for Reporting Purposes PERS Reserve Fund.....................................................................................................................97 Nuisance Abatement Fund...........................................................................................................98 Diamond Disposal Site Fund.......................................................................................................99 Drewsey Disposal Site Fund......................................................................................................100 Fields Disposal Site Fund..........................................................................................................101 Frenchglen Disposal Site Fund..................................................................................................102

HARNEY COUNTY, OREGON June 30, 2018

Riley Disposal Site Fund ...........................................................................................................103 Harney Behavioral Health Reserve Fund ..................................................................................104 Library Reserve Fund ................................................................................................................105 Home Health and Hospice Fund................................................................................................106 Harney County Fair Fund ..........................................................................................................107 Fair Memorial Fund...................................................................................................................108 Hospice Memorial Fund ............................................................................................................109

OTHER FINANCIAL SCHEDULES

Summary Schedules of Cash, Cash Items and Investments - All Funds............................................ 110-111 Summary Schedule of Elected Official Accounts .....................................................................................112 General Fund Revenues (Cash Basis)................................................................................................ 113-115 General Fund Expenditures (Cash Basis) .......................................................................................... 116-125 Agency Fund Combining Schedule of Assets and Liabilities ........................................................... 126-131

REPORT REQUIRED BY OREGON STATE REGULATIONS

Report Required by Oregon State Regulations.................................................................................. 132-133

SINGLE AUDIT

Schedule of Expenditures of Federal Awards............................................................................................134 Notes to the Schedule of Expenditures of Federal Awards .......................................................................135 Schedule of Findings and Questioned Costs...................................................................................... 136-137 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...................... 138-139 Independent Auditor's Report on Compliance for Each Major Federal Programs and Report on Internal Control Over Compliance in Accordance with the Uniform Guidance .............................................................................. 140-141

INTRODUCTORY SECTION

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