COOS COUNTY ANNUAL FINANCIAL REPORT For the Fiscal Year Ended June 30, 2005 With Independent Auditors' Report

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1 COOS COUNTY ANNUAL FINANCIAL REPORT For the Fiscal Year Ended June 30, 2005 With Independent Auditors' Report

2 COOS COUNTY June 30, 2005 NAME AND ADDRESS POSITION TERM EXPIRES BOARD OF COMMISSIONERS 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 Coquille, Oregon (541) Ext. 225

3 CITIZENS OF COOS COUNTY ELECTED OFFICIALS ADMINISTRATORS BUDGET COMMITTEE * = Elected Officials *CLERK *SURVEYOR *ASSESSOR GOVERNING BODY *BOARD OF COMMISSIONERS *SHERIFF *TREASURER *DISTRICT ATTORNEY Recording/Land Records Official Records Elections Board of Property Tax Appeals Passport Applications Marriage Licenses Perform Marriages Dog Licenses GENERAL FUND DEPARTMENTS SUPERVISED BY BOARD OF COMMISSIONERS Departments Supervised by Board of Commissioners County Counsel Human Resources Emergency Management Jail So. Coast Inter. Narcotics Team 911/ Dispatch Ctr. Animal Control Tax Collector Budget Officer Child Support Crime Victim Assistance Medical Examiner RESTRICTED FUND DEPARTMENTS SUPERVISED BY BOARD OF COMMISSIONERS Planning Juvenile Maintenance Health Veterans' Parks Community Service Office Staff Board of Commissioners Information Technology Economic Development Commission on Children & Families Mental Health Road Dept. Parole/Probation County Fair Solid Waste Forestry/Land Agent Child Advocacy Ctr. Gas Pipeline Construction

4 COOS COUNTY, OREGON TABLE OF CONTENTS JUNE 30, 2005 FINANCIAL SECTION: Page Independent Auditors Report Management s Discussion and Analysis 1-9 Basic Financial Statements: Statement of Net Assets Government-wide 10 Statement of Activities Government-wide 11 Balance Sheet Governmental Funds Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Assets 14 Statement of Revenues, Expenditures and Changes in Fund Balances Governmental Funds Reconciliation of the Statement of Revenues, Expenditures and Changes In Fund Balances of Governmental Funds to the Statement of Activities 17 Statement of Net Assets All Proprietary Fund Types 18 Statement of Revenues, Expenditures and Changes in Fund Net Assets All Proprietary Fund Types 19 Statement of Cash Flows All Proprietary Fund Types 20 Statement of Assets and Liabilities All Agency Funds 21 Notes to the Financial Statements Supplementary Statements: Budget Comparison Statements Major Governmental Funds General Fund - Public Works Fund - Mental Health Fund - County Forest Fund - Transport Invest Act (OTIA) Fund Non-Major Governmental Funds Animal Control Fund - Law Library Fund - Community Corrections Fund - Crime Victim Assistance Fund - Child Advocacy Fund - South Coast Interagency Narcotics Team (SCINT) Fund - Water Resources Fund - Children and Families Fund - Economic Development Fund - Federal in Lieu Title III Fund - Liquor Enforcement Fund - Administrative Grant Fund - County School Fund - Foot Paths and Bicycle Trails Fund - Industrial Development Fund

5 COOS COUNTY, OREGON TABLE OF CONTENTS JUNE 30, 2005 Supplementary Statements: Budget Comparison Statements Continued - Family Planning Title XIX Fund - Public Health Title XIX Fund - Mental Health Title XIX Fund - County Family Mediation Fund South Fund - County Clerk Records Fund - Public Land Corner Preservation Fund - Environmental Service Fund - Waste Water Treatment Fund - Child Support Enforcement Fund Component Unit Governmental Funds Library Service District Fund - 4H & Extension Service District Fund Debt Service Funds 79 - Bonded Debt Fund Proprietary Enterprise Funds County Fair Fund - Waste Disposal Operations Fund - Waste Disposal Reserve Fund - Gas Pipeline Fund Fiduciary Funds/Agency Funds 84 Other Schedules: Schedule of Property Tax Transactions 85 Schedule of Accountability for Elected Officials 86 COMPLIANCE SECTION: Comments of the Independent Accountants Required by the State of Oregon Minimum Standards for Audits of Oregon Municipal Corporations Report on Compliance with Requirements Applicable to Each Major Program and On Internal Control over Compliance in Accordance with OMB Circular A 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 Reports of Single Audit Schedule of Expenditures of Federal Awards Notes to the Schedule of Expenditures of Federal Awards 97 Schedule of Findings and Questioned Costs 98

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