2013-2014 Audit Report - Helping Every Child · PDF file2013-2014 . Audit Report . 905 4th Avenue SE ... LBL ESD . 905 4th Avenue Southeast ... internal control over financial reporting

LINN BENTON LINCOLN EDUCATION SERVICE DISTRICT

2013-2014 Audit Report

905 4th Avenue SE Albany OR 97321 541-812-2600

T A B L E O F C O N T E N T S

NUMBER

FINANCIAL SECTION

INDEPENDENT AUDITORS REPORT 1

MANAGEMENTrsquoS DISCUSSION AND ANALYSIS (Required Supplementary Information) 3

FINANCIAL STATEMENTS AND SCHEDULES

Basic Financial Statements

GovernmentndashWide Financial Statements Statement of Net Position 7 Statement of Activities 8

Fund Financial Statements Balance Sheet ndash Governmental Funds 9 Statement of Revenues Expenditures and Changes in Fund Balances - Governmental Funds 10

Reconciliation of the Governmental Funds Balance Sheet To the Statement of Net Position 11

Reconciliation of the Governmental Funds Statement of Revenues Expenditures and Changes in Fund Balance to the Statement of Activities 12

Notes to Basic Financial Statements 13

REQUIRED SUPPLEMENTARY INFORMATION

Schedule of Funding Progress of the Other Post-Employment Benefits Plan 28

Schedules of Revenues Expenditures and Changes in Fund Balances ndash Budget and Actual General Fund 29 Special Revenue Fund 31 Special Service Fund 33

SUPPLEMENTARY INFORMATION

Schedules of Revenues Expenditures and Changes in Fund Balances ndash Budget and Actual Capital Projects Fund 35

Other Financial Schedules Schedule of Property Tax Transactions and Balances Of Taxes Uncollected ndash General Fund 36

T A B L E O F C O N T E N T S (CONTINUED)

NUMBER

AUDITORrsquoS REPORT REQUIRED BY OREGON STATE REGULATIONS 37

GRANT COMPLIANCE REVIEW 39

Schedule of Expenditures of Federal Awards (Supplementary Information) Independent Auditorsrsquo Report on Compliance and on Internal Control Over Financial Reporting Based on an Audit Performed in Accordance with Government Auditing Standards

Report on Compliance with Requirements Applicable to Each Major Program and Internal Control Over Compliance with OMB Circular A-133

Schedule of Prior and Current Year Audit Findings and Questioned Costs Relative to Federal Awards and Notes to Schedule of Federal Awards

OTHER INFORMATION 46

Information Required by Oregon Department of Education

LINN BENTON LINCOLN EDUCATION SERVICE DISTRICT Albany Oregon

PRINCIPAL OFFICIALS

BOARD OF DIRECTORS TERM EXPIRES

Zone 1 Heather Search June 30 2017

Zone 2 Mylrea Estell June 30 2017

Zone 3 Frank Bricker June 30 2017

Zone 4 David Dowrie June 30 2017

Zone 5 Terry Deacon June 30 2015

Zone 6 Jan Doerfler June 30 2015

Zone 7 David Dunsdon Chair June 30 2015

ADMINISTRATION

Susan Waddell Superintendent Mary McKay Deputy Superintendent Angela Peterman Chief Financial Officer

The Board members receive mail at the following address LBL ESD

905 4th Avenue Southeast Albany Oregon 97321

This Page Intentionally Left Blank

AULY R OGERSAND Co PC 12700 SW 72nd Ave + Tigard OR 97223 (503) 620-263 2 + (503) 684-7523 FAX wwwpaulyrogersandcocpascom

December 2 2014

To the Board of Directors Linn Benton Lincoln Educational Service District

INDEPENDENT AUDITORS REPORT

Report on the Financial Statements

We have audited the accompanying financial statements of the governmental activities and each major fund of Linn Benton Lincoln Educational Service District as of and for the year ended June 30 2014 and the related notes to the financial statements which collectively comprise the basic financial statements as listed in the table of contents

Managements Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America this includes 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

Auditorsrsquo Responsibility

Our responsibility is to express opinions 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 auditorsrsquo 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 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 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 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

Opinions

In our opinion the financial statements referred to above present fairly in all material respects the respective financial position of the governmental activities and each major fund of Linn Benton Lincoln Educational Service District as of June 30 2014 and the respective changes in financial position and budgetary comparisons for the general fund and grants and contracts fund thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America

Other Matters

Required Supplementary Information

Accounting principles generally accepted in the United States of America require that the managements discussion and analysis and the required supplementary information as listed in the table of contents be presented to supplement the basic financial statements Such information although not a part of the basic financial statements is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational economic or historical context We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with managements responses to our inquiries the basic financial statements and other knowledge we obtained during our audit of the basic financial statements We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance

Other Information

Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the basic financial statements The supplementary and other information as listed in the table of contents is presented for purposes of additional analysis and is not a required part of the basic financial statements The schedule of expenditures of federal expenditures is presented for purposes of additional analysis as required by US Office of Management and Budget Circular A-133 Audits of States Local Governments and Non-Profit Organizations and is also not a required part of the basic financial statements

The supplementary information as listed in the table of contents and the schedule of expenditures of federal expenditures are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves and other additional procedures in accordance with auditing standards generally accepted in the United States of America In our opinion the supplementary information as listed in the table of contents and the schedule of federal expenditures is fairly stated in all material respects in relation to the basic financial statements as a whole

The other information as listed in the table of contents have not been subjected to the auditing procedures applied in the audit of the basic financial statements and accordingly we do not express an opinion or provide any assurance on them

Reports on Other Legal and Regulatory Requirements In accordance with Government Auditing Standards we have also issued our report dated December 11 2014 on our consideration of the internal control over financial reporting and on our tests of 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 internal control over financial reporting and compliance

In accordance with Minimum Standards for Audits of Oregon Municipal Corporations we have issued our report dated December 2 2014 on our consideration of compliance with certain provisions of laws and regulations including the provisions of Oregon Revised Statutes as specified in Oregon Administrative Rules The purpose of that report is to describe the scope of our testing of compliance and the results of that testing and not to provide an opinion on compliance

Kenneth Allen CPA PAULY ROGERS AND CO PC

LINN BENTON LINCOLN EDUCATION SERVICE DISTRICT ALBANY OREGON

MANAGEMENT DISCUSSION AND ANALYSIS (MDampA)

LINN BENTON LINCOLN EDUCATION SERVICE DISTRICT MANAGEMENTrsquoS DISCUSSION AND ANALYSIS (MDampA)

Our discussion and analysis of Linn Benton Lincoln Education Service Districtrsquos financial performance provides an overview of the Districtrsquos financial activities for the fiscal year ended June 30 2014 Please read it in conjunction with the transmittal letter included in the introductory section of this report and the Districtrsquos Financial Statements which follows this MDampA

FINANCIAL HIGHLIGHTS

bull At June 30 2014 the District assets exceeded its liabilities by $21202970 bull The District has $8505652 invested in capital assets net of depreciation

OVERVIEW OF THE FINANCIAL STATEMENTS

The Districtrsquos annual report consists of a series of financial statements that show information for the District as a whole and its funds The Statement of Net Position and the Statement of Activities provides information about the activities of the District as a whole and presents a longer-term view of the Districtrsquos finances Our fund financial statements are included later in the financial report For our governmental activities these statements tell how we financed our services in the short-term as well as what remains for future spending Fund statements may also give you some insights into the Districtrsquos overall financial health Fund financial statements report the Districtrsquos operations in more detail than the government-wide financial statements by providing information about the Districtrsquos most significant fund the general fund

GOVERNMENT-WIDE FINANCIAL STATEMENTS

The government-wide financial statements present information on the Districtrsquos finances in a manner similar to private sector businesses One of the most important questions asked about the District is ldquoIs the District as a whole better off or worse off financially as a result of the yearrsquos activitiesrdquo The Statement of Net Position and Statement of Activities report information on the District as a whole and its activities in a way that helps answer this question We prepare these statements to include all assets and liabilities using the accrual basis of accounting All of the current yearrsquos revenues and expenses are taken into account regardless of when cash is received or paid

The Statement of Net Position shows the Districtrsquos assets deferred outflows liabilities and deferred inflows with the difference between them reported as net position All capital assets long-term liabilities and general government functions are shown in the Statement of Net Position

The Statement of Activities shows revenues expenses and the change in net assets for the District as a whole Revenues and expenses attributable to specific functions are segregated from general revenues to display the extent to which general revenues support each function

Governmental funds account for the same functions reported as governmental activities in the government-wide financial statements The governmental fund reporting focuses on how money flows in and out of funds and the balances left at year end that are available for spending They are reported using the accounting method called ldquomodified accrualrdquo accounting which measures cash and all other financial assets that can readily be converted to cash This information is essential for preparation of and compliance with annual budgets We describe the relationship (or differences) between governmental activities (reported in the Statement of Net Position and the Statement of Activities) and governmental funds in reconciliations following the government statements The notes to the financial statements provide additional information that is essential to a complete understanding of the data provided in the financial statements

FUND FINANCIAL STATEMENTS

GOVERNMENT-WIDE FINANCIAL ANALYSIS

Condensed Statement of Net Position

2014 2013 Difference Assets and Deferred Outflows

Current assets

Deferred outflows

Capital assets (net)

Total Assets and Deferred Outflows

$ 15502529

8505652

24084812

$ 15697629

8988075

24760483

$ (195100)

(482423)

(675671)

Liabilities and Deferred Inflows

Current Liabilities

Deferred Inflows

Total liabilities amp Deferred Inflows

2477567

404275

2881842

2747334

2840923

(269767)

310686

Net Position

Net investment in capital assets

Restricted for various purposes

Unrestricted

8505652

1459557

11237761

8988075

1809910

11121575

(482423)

(350353)

116186

Total Net Position $ 21202970 $ 21919560 $ (716590)

The Districtrsquos net position decreased by $716590 during the current fiscal year as reflected above The statement of activities information shown on the following page explains change in net position

The Districtrsquos revenues and expenses for fiscal year 2013-2014 compared to the prior fiscal year were as follows

2014 2013 Difference

Revenues Charges for Services $ 1758374 $ 1434641 $ 323733 Operating Grants 14006523 13581288 425235

General Revenues Property Taxes 6167665 6136524 31141 State Revenue Sharing 6161563 5427631 733932

Miscellaneous 798697 2782345 (1983648)

Total Revenues 28892822 29362429 (469607)

Expenses Instruction 6373797 6295015 78782 Support Services 16630751 16710465 (79714)

Other Uses 6604863 6883272 (278409)

Total Expenses 29609410 29888752 (279342)

Change in Net Position (716590) (526323) (190267)

Beginning Net Position 21919560 22445883 (526323)

Ending Net Position $ 21202970 $ 21919560 $ (716590)

FUND FINANCIAL ANALYSIS

The focus of the governmental funds is to provide information on near-term inflows outflows and balances of spendable resources Unreserved fund balance measures the Districtrsquos net resources available for appropriation in the next fiscal year As of June 30 2014 total fund balance of the governmental funds was $12337679 These amounts are available to use in accordance with applicable restrictions on the nature of the expenditures

The total fund balance is allocated among five separate funds and in all but the general fund the balances are further divided within the fund to provide for specific programs and functions The general fund is established primarily to receive State School Fund distributions and provide ldquoResolution Servicesrdquo for component school districts and general operations

Summary of ending fund balances for the major governmental funds for 2014 and 2013 are as follows

Ending Fund Balance

2014 2013 Change General Fund $ 3707267 $ 4271671 $ (564 404) Capital Projects Fund 461533 308945 152587 Special Revenue Fund 3697643 4041296 (343653) Special Service Fund 4471236 4030452 440784

$ 12337679 $ 12652365 $ (314686)

The general fund balance decreased by $564404 due to the Districtrsquos decisions to utilize reserves to reduce costs of programs and services to component districts as well as invest in organizational infrastructure and future services Of the general fund ending fund balance $762035 is reserved for future resolution expenditures up from $753019 in 2012-13 The capital projects fund provides for capital improvements and expansion The special revenue fund primarily receives grant revenues for specific programs The special service fund primarily receives contracted revenues to provide for services contracted by component and non-component school districts

CAPITAL ASSETS

At June 30 2014 the District had $8505652 invested in broad range of capital assets including land building equipment and intangible assets including the Districtrsquos investment in the Student Information System software and website Additions to fixed assets in 13-14 were to replace and upgrade various network and equipment items

ECONOMIC FACTORS AND THE 2014-2015 BUDGET

The budget for 2014-2015 has total appropriations of $49705861 Operating resources and uses are expected to be similar to the current year The Districtrsquos finances are significantly impacted by the economic conditions in the State of Oregon and the Statersquos General Fund Budget The current economic forecast in Oregon indicates resources have stabilized and modest growth may occur over the next biennium The District will continue to identify efficiencies and cost saving measures while monitoring the ever changing economic climate to insure continued support to our component school districts and the students we collectively serve

REQUESTS FOR INFORMATION

Our financial report is designed to provide our taxpayers parents teachers students investors and creditors with an overview of the Districtrsquos finances If you have any questions about this report or need any clarification of information please contact the Business Services Department at the Linn Benton Lincoln Education Service District our address is 905 4th Avenue Southeast Albany Oregon 97321

BASIC FINANCIAL STATEMENTS

STATEMENT OF NET POSITION June 30 2014

ASSETS Current Assets Cash and Cash Equivalents Property Taxes and other Receivables Prepaid Expense Net Pension Obligation Asset Capital Assets Net of Depreciation

$ 13117286 2385243 15713 60918

8505651

Total Assets $ 24084811

LIABILITIES Current Liabilities Accounts Payable Accrued Payroll Taxes and Employee Withholdings Accrued Vacation Unearned Revenue

Total Current Liabilities

$ 1214791 1078874 183903 4042752881842

NET POSITION Invested in Capital Assets Restricted Unrestricted

$ 8505651 1459557 11237761

Total Net Position $ 21202969

The accompanying notes are an integral part of this statement

STATEMENT OF ACTIVITIES For the Year Ended June 30 2014

PROGRAM REVENUES

FUNCTIONS EXPENSES CHARGES FOR SERVICES

OPERATING GRANTS AND CONTRIBUTIONS

NET (EXPENSE) REVENUE AND CHANGES IN NET

ASSETS

Instruction

Support Services

Other uses

Total Governmental Activities

$ 6373797

16630752

6604863

$ 29609411

$ 476782

1281591

$ 1758374

$ 3797863

10208659

$ 14006523

(2099151)

(5140501)

(6604863)

(13844515)

General Revenues Taxes Property Taxes Levied for General Purposes State Revenue Sharing

Revenues Not Restricted to Specific Programs Intermediate

Interest and Investment Earnings Miscellaneous Medicaid

Total General Revenues

Changes in Net Position

Net Position - Beginning

Net Position - Ending

6167665 6161563

132971 71930 251821 341975

13127924

(716591)

21919560

$ 21202969

BALANCE SHEET - GOVERNMENTAL FUNDS June 30 2014

GENERAL FUND

CAPITAL PROJECTS FUND

ASSETS AND DEFERRED OUTFLOWS Current Assets Cash and Cash Equivalents Property Taxes and other Receivables Prepaid

$ 4716530 574415 15713

$ 466751--

Total Assets and deferred outflows $ 5306658 $ 466751

LIABILITIES DEFERRED INFLOWS AND FUND BALANCES Liabilities Accounts Payable Accrued Payroll Taxes and Employee Withholdings Unearned Revenue

$ 37915 1078853

$ 5218--

Total Liabilities 1116767 5218

Deferred Inflows Unavailable Property Tax Revenue 482624 -

Total Deferred Inflows 482624 -

Fund Balances (Deficit) Nonspendable Restricted Committed Assigned Unassigned

15713 517981

-762035 2411538

461533-

Total Fund Balances (Deficit) 3707267 461533

Total Liabilities deferred inflows and fund balances $ 5306658 $ 466751

SPECIAL SPECIALREVENUE SERVICE FUND FUND TOTALS

3366152 1683043

5049195

4567852 127785

4695638

13117286 2385243 15713

15518242

$ 1033842 21

317688

1351551

$ 137815 -

224402

$ 1214791 1078874 404275

2697939

- - 482624

- - 15713 941576 - 1459557 1883020 1854111 3737131 873047 2617126 4713741

- - 2411538

3697643 4471236 12337679

$ 5049195 $ 4695638 $ 15518242

STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCES (DEFICIT) GOVERNMENTAL FUNDS

For the Year Ended June 30 2014

REVENUES GENERAL FUND

Taxes Federal Sources State and Local Sources State Revenue Sharing Charges for Services Earnings from Investments Intermediate Sources Medicaid Miscellaneous

$ 6118464 -

121590 6161563 1176776 71930 ---

19396 ------

Total Revenues 13650323 19396

EXPENDITURES Current Instruction Support Services Building Acquisition Construction amp Improvement Capital Outlay

195150 8135557

-168099

77651 39158

Total Expenditures 8498806 116808

Revenues over (under) Expenditures 5151517 (97413)

Other Financing Sources (uses) Transfers In Transfers Out Transits

-(4615919) (1100002)

250000 --

Total other Financing Sources (uses) (5715921) 250000

Net Change in Fund Balance (564404) 152587

Beginning Fund Balance 4271671 308945

Ending Fund Balance $ 3707267 $ 461533

SPECIAL SPECIAL REVENUE SERVICE FUND FUND TOTALS

$ - $ - $ 6118464 5249019 - 5249019 7039390 1577128 8757504

- - 6161563 39020 542579 1758374 - - 71930

132971 - 132971 218584 123391 341975 1224 250597 251821

12680207 2493694 28843619

5811522 21013 6027685 1984560 6082307 16202423

77651 108768 7309 323334

7904850 6110629 22631093

4775357 (3616935) 6212526

308200 4132719 4690919 - (75000) (4690919)

(5427210) - (6527212)

(5119010) 4057719 (6527212)

(343653) 440784 (314686)

4041296 4030452 12652365

$ 3697643 $ 4471236 $ 12337679

Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Position

June 30 2014

Total Fund Balances - Governmental Funds $ 12337679

The cost of capital assets (land buildings furniture and equipment) purchased or constructed is reported as an expenditure in governmental funds The Statement of Net Assets includes those capital assets among the assets of the District as a whole

Net Capital Assets 8505651

Deferred Revenue Related to Property Taxes 482624

Long-term liabilities applicable to the Districts governmental activities are not due and payable in the current period and accordingly are not reported as fund liabilities All liabilities both current and long term are reported in the Statement of Net Position

Long-Term Liabilities Vested Compensated Absences Early Retirement Total Adjustment for Long-Term Liabilities

$ (183903) 60918

(122985)

Reconciliation of the Governmental Funds Statement of Revenues Expenditures and Changes in Fund Balances

to the Statement of Activities For the Year Ended June 30 2014

Total Net Changes in Fund Balances - Governmental Funds $ (314686)

Repayment of bond principal capital leases and post retirement obligations is an expenditure in the governmental funds but the repayment reduces long-term liabilities in the Statement of Net Position Additions to bond principal capital leases and post retirement obligations an an expense for the Statement of Net Position but not the governmental funds

Accrued Vacation Accrued Retirement

31830 (512) 31318

Capital Outlays are reported in governmental funds as expenditures However in the Statement of Activities the cost of those assets is capitalized and allocated over their estimated useful lives as depreciation expense This is the amount by which depreciation exceeds capital outlay

Other Capitalized Expenses Depreciation Expense Total Adjustment for Fixed Assets

864816 (1347240)

(482424)

Deferred property tax adjustment for the current year created a revenue in the Statement of Activities 49201

Change in Net Assets of Governmental Activities $ (716591)

NOTES TO BASIC FINANCIAL STATEMENTS

1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

A REPORTING ENTITY

Linn Benton Lincoln Education Service District (the District) is a municipal corporation governed by an elected seven-member Board of Directors The Board approves administration officials The daily functioning of the District is under the supervision of the Superintendent-Clerk As required by generally accepted accounting principles all activities of the District have been included in these basic financial statements

The District qualifies as a primary government since it has a separately elected governing body is a legally separate entity and is fiscally independent There are various governmental agencies and special service districts which provide services within the Districtrsquos boundaries However the District is not financially accountable for any of these entities and therefore none of them are considered component units or included in these basic financial statements

B MEASUREMENT FOCUS BASIS OF ACCOUNTING AND BASIS OF PRESENTATION

GOVERNMENT-WIDE FINANCIAL STATEMENTS (GWFS)

The Statement of Net Assets and Statements of Activities displays information about the reporting government as a whole Fiduciary funds are not included in the GWFS

The Statement of Net Assets and the Statement of Activities was prepared using the economic resources measurement focus and the accrual basis of accounting Revenues expenses gains losses assets and liabilities resulting from exchange and exchange-like transactions are recognized when the exchange takes place Revenues expenses gains losses assets and liabilities resulting from nonexchange transactions are recognized in accordance with the requirements of GASB Statement No 33 ldquoAccounting and Financial Reporting for Nonexchange Transactionsrdquo

Program Revenues included in the Statement of Activities derive directly from the program itself or from parties outside the Districtrsquos taxpayers or citizenry as a whole program revenues reduce the cost of the function to be financed from the Districtrsquos general revenues

The District reports all direct expenses by function in the Statement of Activities Direct expenses are those that are clearly identifiable with a function Interest of general long-term debt is considered an indirect expense and is reported separately on the Statement of Activities

In the process of aggregating data for the Statement of Net Assets and the Statement of Activities some amounts reported as interfold activity and balances in the funds were eliminated or reclassified Interfund receivables and payables were eliminated to minimize the ldquogrossing uprdquo effect on assets and liabilities

LINN BENTON LINCOLN EDUCATIION SERVICE DISTRICT ALBANY OREGON

1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

The accounts of the District are organized and operated on the basis of funds A fund is an independent fiscal and accounting entity with a self-balancing set of accounts Fund accounting segregates funds according to their intended purpose and is used to aid management in demonstrating compliance with finance-related legal and contractual provisions The minimum numbers of funds are maintained consistent with legal and managerial requirements

GOVERNMENTAL FUND TYPES

Governmental funds are used to account for the Districtrsquos general government activities Governmental fund types use the flow of current financial resources measurement focus and the modified accrual basis of accounting Under the modified accrual basis of accounting revenues are recognized when susceptible to accrual (ie when they are ldquomeasurable and available) ldquoMeasurablerdquo means the amount of the transaction can be determined and ldquoavailablerdquo means collectible within the current period or soon enough thereafter to pay liabilities of the current period Property tax revenue and proceeds from sale of property are not considered available and therefore are not recognized until received Expenditures are recorded when the liability is incurred except for unmatured interest on general long-term debt which is recognized when due interfund transactions and certain compensated absences and claims and judgments which are recognized as expenditures because they will be liquidated with expendable financial resources

Revenues susceptible to accrual are interest state county and local shared revenue and federal and state grants Expenditure-driven grants are recognized as revenue when the qualifying expenditures have been incurred and all other grant requirements have been met

The District reports the following major governmental funds

GENERAL FUND

This fund accounts for the financial operations of the District not accounted for in any other fund Principal sources of revenue are property taxes and distributions for the State of Oregon Expenditures in the fund are made for instructional purposes and related support services

This fund is used to account for resources set aside for the purpose of capital improvements and major equipment replacement The principal revenue source is operating transfers from the General Fund

Additionally the government reports the following fund types

SPECIAL REVENUE FUND

The Special Revenue Fund accounts for revenue and expenditures restricted for specific educational projects or programs Principal revenue sources are federal grants and fees from districts for services provided to them These funds include Unemployment Compensation Fund State and Federal Grants Fund and Other Grants and Projects Fund

SPECIAL SERVICE FUND

The Special Service Fund accounts for revenue and expenditures for specific services rendered The principal resource is fees from districts for services provided to them Internal services have been deleted to avoid double reporting of revenues and expenditures consistent with the provisions of GASB 34

ASSETS LIABILITIES AND NET POSITION OR EQUITY

CASH AND CASH EQUIVALENTS

For financial reporting purposes the District considers all highly liquid investments with maturity of three months or less when purchased to be cash equivalents The State Treasurerrsquos Local Government Investment Poolrsquos fair value per share factor was 1008 as of June 30 2014

PROPERTY TAXES

Uncollected real and personal property taxes are reflected on the statement of net assets and the balance sheet as receivables Uncollected taxes are deemed to be substantially collectible or recoverable through liens therefore no allowance for uncollectible taxes has been established All property taxes receivable are due from property owners within the District

Under state law county governments are responsible for extending authorized property tax levies computing tax rates billing and collecting all property taxes and making periodic distributions of collections to entities levying taxes Property taxes become a lien against the property when levied on July 1 of each year and are payable in three installments due on November 15 February 15 and May 15 Property tax collections are distributed monthly except for November when such distributions are made weekly

GRANTS

Unreimbursed expenditures due from grantor agencies are reflected in the basic financial statements as receivables and revenues Grant revenues are recorded at the time eligible expenditures are incurred Cash received from grantor agencies in excess of related grant expenditures is recorded as a liability in the balance sheet and statement of net assets

INVENTORIES

The District does not consider supply inventories to be material and does not record them as an asset on the balance sheet Supplies are expensed immediately when they are purchased

CAPITAL ASSETS

Capital assets which include land buildings equipment and construction in progress are reported in the government wide financial statements The government defines capital assets as assets with an initial individual cost of more than $5000 and an estimated useful life in excess of two years Capital assets are recorded at historical cost or estimated historical cost Donated Capital assets are recorded at their estimated fair market value on the date donated The costs of normal maintenance and repairs that do not add to the value of the assets or materially extend assets lives are not capitalized Depreciation is recorded on Capital assets using the straight-line method over the following useful lives

Buildings and Improvements 15-150 years Improvements Other Than Building 5-15 years Equipment 3-15 years Vehicles 8 years Intangible Assets 9 years

COMPENSATED ABSENCES

It is the Districtrsquos policy to permit employees to accumulate earned unused vacation and sick pay benefits There is no liability for unpaid accumulated sick leave since the government does not have a policy to pay any amounts when employees separate from service with the government All vacation pay is accrued in the government wide statements A liability is accrued in the governmental funds because the District expects that vacation pay will be liquidated with expendable available resources

LONG-TERM OBLIGATIONS

In the government-wide financial statements long-term debt and other long-term obligations are reported as liabilities in the governmental activities Bond premiums and discounts as well as issuance costs are deferred and amortized over the life of the bonds using the effective interest method Bonds payable are reported net of the applicable bond premium or discount Bond issuance costs are reported as deferred charges and amortized over the term of the related debt As permitted by GASB Statement No 34 the cost of bond issuance will be amortized prospectively from the date of adoption of GASB Statement No 34

In the fund financial statements governmental fund types recognize bond premiums and discounts as well as bond issuance costs during the current period The face amount of debt issued is reported as other financing sources Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses Issuance costs whether or not withheld from the actual debt proceeds received are reported as debt service expenditures

FUND EQUITY

In March 2009 the GASB issued Statement No 54 Fund Balance Reporting and Governmental Fund-type Definitions The objective of this statement is to enhance the usefulness of fund balance information by providing clearer fund balance classifications that can be more consistently applied and by clarifying the existing governmental fund-type definitions This statement establishes fund balance classifications that comprise a hierarchy based primarily on the extent to which a government is bound to observe constraints imposed on the use of the resources reported in governmental funds Under this standard the fund balance classifications of reserved designated and unreservedundesignated were replaced with five new classifications ndash nonspendable restricted committed assigned and unassigned

bull Nonspendable fund balance represents amounts that are not in a spendable form The nonspendable fund balance represents prepaid items

bull Restricted fund balance represents amounts that are legally restricted by outside parties for a specific purpose (such as debt covenants grant requirements donor requirements or other governments) or are restricted by law (constitutionally or by enabling legislation)

bull Committed fund balance represents funds formally set aside by the governing body for a particular purpose The use of committed funds would be approved by resolution

bull Assigned fund balance represents amounts that are constrained by the expressed intent to use resources for specific purposes that do not meet the criteria to be classified as restricted or committed Intent can be stipulated by the governing body or by an official to whom that authority has been given by the governing body The board has granted the Superintendent andor Chief Financial Officer the authority to assign fund balances

bull Unassigned fund balance is the residual classification of the General Fund Only the General Fund may report a positive unassigned fund balance Other governmental funds would report any negative residual fund balance as unassigned

The governing body has approved the following order of spending regarding fund balance categories Restricted resources are spent first when both restricted and unrestricted (committed assigned or unassigned) resources are available for expenditures When unrestricted resources are spent the order of spending is committed (if applicable) assigned (if applicable) and unassigned

NET POSITION

Net position comprises the various net earnings from operations non-operating revenues expenses and contributions of capital Net position is classified in the following three categories

Invested in capital assets ndash consists of all capital assets net of accumulated depreciation

NET POSITION (continued)

Restricted ndash consists of external constraints placed on net asset use by creditors grantors contributors or laws or regulations of other governments or constraints imposed by law through constitutional provisions or enabling legislation

Unrestricted ndash consists of all other net position items that are not included in the other categories previously mentioned

NET POSITION FLOW ASSUMPTION

Sometimes the District will fund outlays for a particular purpose from both restricted and unrestricted resources In order to calculate the amounts to report as restricted-net position and unrestricted-net position in the government-wide financial statements a flow assumption must be made about the order in which resources are considered applied It is the Districtrsquos policy to consider restricted-net position to have been depleted before unrestricted-net position is applied

ESTIMATES

The preparation of financial statements in conformity with accounting principals generally accepted in the United States requires the management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and reported amounts of revenues expenditures and expenses during the reporting period Actual results could differ from those estimates

DEFERRED OUTFLOWSINFLOW OF RESOURCES

In addition to assets the statement of financial position will sometimes report a separate section for deferred outflow of resources This separate financial statement element represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expenseexpenditure) until then The ESD does not have an item that qualifies for reporting in this category In addition to liabilities the statement of financial position will sometimes report a separate section for deferred inflows of resources This separate financial statement element represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time The ESD has only one type of item which arises only under the modified accrual basis of accounting which qualifies for reporting in this category Accordingly the item unavailable revenue is reported only in the governmental funds balance sheet The governmental funds report unavailable revenues for property taxes These amounts are deferred and recognized as an inflow of resources in the period that the amounts become available

2 STEWARDSHIP COMPLIANCE AND ACCOUNTABILITY

BUDGETARY INFORMATION

A budget is prepared and legally adopted for each governmental fund type on the modified accrual basis of accounting in the main program categories required by the Oregon Local Budget Law The budgets for all budgeted funds are adopted on a basis consistent with generally accepted accounting principles except that capital outlay expenditures including items below the Districtrsquos capitalization level are budgeted by function in the governmental fund types

The District begins its budgeting process by appointing Budget Committee members in early fall Budget recommendations are developed by management through spring with the Budget Committee meeting and approving the budget document in late spring Public notices of the budget hearing are generally published in May or June and the hearing is held in June The budget is adopted appropriations are made and the tax levy is declared no later than June 30 Expenditure budgets are appropriated at the major function level (instruction support services community services debt service contingency and transfers) for each fund Expenditure appropriations may not legally be over expended except in the case of grant receipts which could not be reasonably estimated at the time the budget was adopted

Unexpected additional resources may be added to the budget through the use of a supplemental budget and appropriation resolution Supplemental budgets less than 10 of the funds original budget may be adopted by the Board of Directors at a regular meeting A supplemental budget greater than 10 of the funds original budget requires hearings before the public publication in newspapers and approval by the Board Original and supplemental budgets may be modified by the use of appropriation transfers between the levels of control (major function levels) Such transfers require approval by the Board

During the year ended June 30 2014 one appropriation transfer occurred and was adopted by the Board Budget amounts shown in the basic financial statements include the original budget amounts and the final budget appropriations approved by the Board Appropriations lapse at the end of each fiscal year

Expenditures of the various funds were within authorized appropriations

3 BUDGETGAAP REPORTING DIFFERENCES

While the District reports financial position results of operations and changes in fund balancenet assets on the basis of accounting principles generally accepted in the United States of America (GAAP) the Districtrsquos budgetary basis of accounting differs from generally accepted accounting principles The budgetary statements provided as part of supplementary information elsewhere in this report are presented on the budgetary basis to provide a meaningful comparison of actual results with the budget The primary difference between the Districtrsquos budgetary basis and GAAP basis is the classification of capital outlay which for budgetary purposes is reported within the functional categories at the level of appropriation control On a GAAP basis capital outlay is separately reported after current expenditures

4 CASH AND INVESTMENTS

Statutes authorize the District to invest in bankerrsquos acceptances time certificates of deposit repurchase agreements obligations of the United States and its agencies and instrumentalities and the Oregon State Treasurers Local Government Investment Pool According to District Procedures State statutes govern the Districtrsquos cash management policies

Investments

The State Treasurerrsquos Local Government Investment Pool is not registered with the US Securities and Exchange District as an investment company The Oregon Revised Statutes and the Oregon Investment Council govern the Statersquos investment policies The State Treasurer is the investment officer for the Council and is responsible for all funds in the State Treasury These funds must be invested and the investments managed as a prudent investor would exercising reasonable care skill and caution Investments in the Fund are further governed by portfolio guidelines issued by the Oregon Short-Term Fund Board which establish diversification percentages and specify the types and maturities of investments The portfolio guidelines permit securities lending transactions as well as investments in repurchase agreements and reverse repurchase agreements The fund was in compliance with all portfolio guidelines at June 30 2014

Amounts in the State Treasurerrsquos Local Government Investment Pool and US Treasury Securities are not required to be collateralized As of June 30 2014 the fair value of the position in the LGIP is 10065 of the value of the pool shares as reported in the Oregon Short Term Fund audited financial statements Cash and Investments at June 30 2014 (recorded at fair value) consisted of

Petty Cash $ 417 Deposits with Financial Institutions Demand Deposits 932097 Investments 12184772

Total $ 13117286

The District had the following investments and maturities

Investment Type Fair Value Less Than 3 More Than 3

Sweep Investment Account $ 986022 $ 986022 State Treasurers Investment Pool $ 12184772 $ 12184772 $

Total $ 13170794 $ 13170794 $ -

Interest Rate Risk

Oregon Revised Statutes require investments to not exceed a maturity of 18 months except when the local government has adopted a written investment policy that was submitted to and reviewed by the OSTFB The District does not have any investments that exceed an 18 month maturity

4 CASH AND INVESTMENTS (Continued)

Credit Risk

Oregon Revised Statutes does not limit investments as to credit rating for securities purchased from US Government Agencies or USGSE The State Investment Pool is not rated

Deposits with financial institutions include bank demand deposits Oregon Revised Statutes require deposits to be adequately covered by federal depository insurance or deposited at an approved depository as identified by the Treasury

Concentration of Credit Risk

In the case of deposits this is the risk that in the event of a bank failure the Districtrsquos deposits may not be returned to it The District does not have a deposit policy for custodial credit risk As of June 30 2014 the District had $787376 of deposits in accounts insured by the FDIC $250000 of the balance is covered by FDIC insurance and the remainder is collateralized by the Oregon Public Funds Collateralization Program

5 GRANTS RECEIVABLE

Special revenue fund grants receivable are comprised of claims for reimbursement of costs under various federal and state grant programs

6 CAPITAL ASSETS

Depreciation expense for the year ended June 30 2014 was allocated to the functions as follows

Instruction $ 365304 Support Services $ 981936

$ 1347240

The changes in capital assets for the fiscal year ended June 30 2014 are as follows

Capital Assets Capital Assets July 1 2013 Additions Deletions June 30 2014

Fixed Assets Land (non-depreciable) 177840 - - 177840 Buildings amp Improvements 2211455 38380 - 2249835 Improvements Other Than Building 285833 - - 285833 Equipment 1630841 324418 - 1955259 Vehicles 53796 - - 53796 Intangible Assets 10092953 502019 - 10594972

14452718 864817 - 15317535

6 CAPITAL ASSETS (Continued)

Accumulated Depreciation Buildings amp Improvements 230490 19607 250097 Improvements Other Than Building 74443 13162 87605 Equipment amp Vehicles 926505 228614 1155119 Intangible Assets 4233205 1085857 5319062 Total 5464643 1347240 - 6811883

Total Net Capital Assets 8988075 8505652

7 RISK MANAGEMENT

The District is exposed to various risks of loss related to torts theft or damage to and destruction of assets errors and omissions injuries to employees and natural disasters for which the District carries commercial insurance Settled claims have not exceeded this commercial coverage for any of the past three years

8 STATEWIDE LOCAL GOVERNMENT RETIREMENT SYSTEM

Plan Description The District contributes to two pension plans administered by the Oregon Public Employees Retirement System (PERS) The Oregon Public Employees Retirement Fund (OPERF) applies to the Districtrsquos contribution for qualifying employees who were hired before August 29 2003 and is a cost-sharing multiple-employer defined benefit pension plan The Oregon Public Service Retirement Plan (OPSRP) is a hybrid successor plan to the OPERF and consists of two programs the pension program and the defined benefit portion of the plan OPSRP applies to qualifying District employees hired after August 23 2003 Generally employees who retire at or after age 55 or with 30 years of credited service are entitled to a retirement benefit payable monthly for life equal to 167 of their final average salary for each year of credited service Final average monthly salary is based upon either the three calendar years out of the last ten calendar years of employment during which the highest salaries were earned or the last 36 calendar months of membership whichever is larger Employees become members of PERS after six months of service in a qualified position and benefits fully vest on reaching 5 years of service Vested employees with fewer than 30 years of service will receive reduced benefits if retirement occurs prior to age 58 PERS also provides death and disability benefits Benefits are established by State statute The Oregon Public Employees Retirement System issues a publicly available financial report that includes financial statements and required supplementary information That report may be obtained by writing to Oregon Public Employees Retirement System PO Box 23700 Tigard Oregon 97281-3700

Description of Funding Policy Covered employees are required by State statute to contribute 6 of their salary to the plan The District has elected to pay the required employee contribution of 6 of covered payroll The District is required to contribute at actuarially determined rates for the qualifying employees under the OPSRP plan and a general service rate for qualifying OPSRP employees The OPERF and OPSRP rates in effect through June 30 2014 were 2229 and 2029 respectively The Districts contribution to the plan for the years ending June 30 2014 2013 and 2012 were $2723056 $2503370 and $2429603 respectively and were equal to the required contributions for each year The District pays the employee portion in accordance with bargaining agreements

9 OTHER POSTEMPLOYMENT BENEFIT PLAN

Program Eligibility

Current Program Employees hired on and after July 1 2007 will not be eligible

Transition Year An employee meeting the following eligibility criteria between July 1 2006 and June 30 2007 may elect to retire under the prior program by June 30 2007 Alternatively such an employee may elect to retire under either the prior or current program no later than June 30 2008 Eligibility for the transition benefit is the earlier of

(a) Age 58 and completion of 10 consecutive years of service or (b) Age 55 and completion of 15 consecutive years of service

Retirement Eligibility Retirement must occur by the end of the fiscal year (June 30) in which the employee meets the eligibility criteria Special transition rules apply to the 2006-2007 and 2007-2008 fiscal years

Stipend Benefit Eligible Class of Employees - Administrators Classified and Licensed employees are eligible for this benefit

Benefit Start Date The first stipend payment is made on the first District payday following the employeersquos retirement

Benefit End Date If monthly payments are elected the last stipend payment is made in the month preceding the earlier of the participantrsquos 62nd birthday or death Remaining payments if any are paid in a single lump sum

Benefit Amount

Administrators $50000 lump sum or monthly payments equal to the retireersquos medical insurance premium until the sum of payments reaches $50000 or until the retiree becomes eligible for Medicare coverage Any amount remaining at Medicare eligibility will be paid in a single payment

Classified and $25000 lump sum or monthly payments equal to the retireersquos medical insurance premium Licensed until the sum of payments reaches $25000 or until the retiree becomes eligible for Employees Medicare coverage Any amount remaining at Medicare eligibility will be paid in a single

payment

The District did not establish an irrevocable trust (or equivalent arrangement) to account for the plan

Funding Policy ndash The benefits from this program are paid by the retired employees on a self-pay basis and the required contribution is based on projected pay-as-you go financing requirements There is no obligation on the part of the District to fund these benefits in advance

9 OTHER POSTEMPLOYMENT BENEFIT PLAN (Continued)

Annual Pension Cost and Net Pension Obligation - The Districts annual other postemployment benefit cost is calculated based on the annual required contribution of the employer (ARC) and amount actuarially determined in accordance within the parameter of GASB Statement 27 amp 45 The ARC represents a level of funding that if paid on an ongoing basis is projected to cover normal cost each year and amortize any unfunded actuarial liabilities (or funding excess) over a period not to exceed thirty years The following table shows the components of the OPEB obligation at the end of the year

2014 2013 2012

Annual required contribution $ 63601 $ 63601 $ 69797 Interest on net pension obligation (1843) (2309) (1130) Adjustment to annual required contribution 5993 7507 3675

Contributions made (67239) (53269) (111620)

Increase(Decrease) in net pension obligation 512 15530 (39728)

NPO (Asset) at beginning of year (61430) (76960) (37682)

NPO (Asset) at end of year $ (60918) $ (61430) $ (76960)

Actuarial Methods and Assumptions ndash The annual required contribution (ARC) for the current year was determined as part of the June 30 2013 actuarial valuation using the entry age normal (level dollar) method Under this method the ARC is equal to the Normal Cost and a payment to amortize the Unfunded Actuarial Accrued Liability over a period not to exceed 30 years Actual contributions may or may not be equal to the ARC in any given year The actuarial assumptions included (a) a rate of return on investment of present and future assets of 3 compounded annually and a payroll growth rate of 300 (b) 80 of future retirees electing coverage are assumed to cover a spouse as well males are assumed to be three years older than their female spouses (c) medical costs would increase at 10 percent inflation for the current year grading down to annual rate of 5 percent after ten years The demographic assumptions such as mortality rates disability incidence rates retirement rates and withdrawal rates are the same as those used by Oregon PERS Calculations are based on the OPEB benefits provided under the terms of the substantive plan in effect at the time of each valuation and on the pattern of sharing of costs between the employer and plan members to that point Actuarial valuations for OPEB plans involve estimates of the value of reported amounts and assumptions about the probability of events far into the future and (2) actuarially determined amounts are subject to continual revisions as results are compared to past expectations and new estimates are made about the future Actuarial calculations of the OPEB plan reflect a long-term perspective

Funding Status and Funding Progress ndash

EAM Actuarial Actuarial Actuarial Value Accrued Liability Unfunded Funded Covered

Valuation Date of Plan Assets (AAL) AAL Ratio Payroll

6302014 $ - $ 480403 $480403 000 NA 6302013 $ - $ 480403 $480403 000 NA 6302012 $ - $ 517275 $517275 000 NA 6302011 $ - $ 517275 $517275 000 NA 6302010 $ - $ 652725 $652725 000 NA 6302009 $ - $ 697308 $697308 000 NA

10 INTERFUND TRANSFERS

Transfers are used to fund operations between the funds Amounts are comprised of the following at June 30 2014

Fund Transfers In Transfers Out

General $ - $ 4615919 Capital Projects 250000 -Special Revenue 308200 -Special Services 4132719 75000

$ 4690919 $ 4690919

11 PROPERTY TAX LIMITATIONS

The State of Oregon imposes a constitutional limit on property taxes for schools and nonschool government operations School operations include community colleges local school districts and education service districts The limitation provides that property taxes for school operations are limited to $500 for each $1000 of property market value This limitation does not apply to taxes levied for principal and interest on general obligation bonded debt The result of this requirement has been that school districts have become more dependent upon state funding and less dependent upon property tax revenues as their major source of operating revenue

The State further reduced property taxes by replacing the previous constitutional limits on tax bases with a rate and value limit in 1997 This reduction is accomplished by rolling property values back to their 1995-96 values less 10 and limiting future tax value growth of each property to no more than 3 per year subject to certain exceptions Taxes levied to support bonded debt are exempted from the reductions The State Constitution sets restrictive voter approval requirements for most tax and many fee increases and new bond issues and requires the State to minimize the impact to school districts from the impact of the tax cuts

12 FUND BALANCE CONSTRAINTS

The specific purposes for each of the categories of fund balance as of June 30 2014 are as follows

Fund Balances Fund Fund Fund Fund Total

Nonspendable Prepaid Expense $ 15713 $ - $ - $ - $ 15713

Restricted Grants and Contracts - - 941576 - 941576 Future Health Insurance Premiums 517981 - - - 517981

517981 - 941576 - 1459557

Committed Employee Pension - - 998285 - 998285 Technology Equipment - - 817034 - 817034 Vehicle Replacements - - 67702 - 67702 Component District Investment - - - 1854111 1854111

- - 1883020 1854111 3737131 Assigned Component District Collaboration 762035 - 873047 2094012 3729094 Capital Projects and Improvements - 461533 - - 461533 Future Unemployment Costs - - - 523113 523113

762035 461533 873047 2617125 4713740

Unassigned 2411538 2411538

Total Fund Balances $ 3707267 $ 461533 $ 3697643 $ 4471236 $ 12337679

13 COMMITMENTS AND CONTINGENCIES

The District is involved in various claims and legal matters relating to its operations which have all been tendered to and are either being adjusted by the Districtrsquos liability carrier or are being defended by attorneys retained by the Districtrsquos liability carrier The District does not believe that any of these matters will have a material impact on its June 30 2014 financial statements

A substantial portion of operating funding is received from the State of Oregon State funding is determined through state wide revenue projections that are paid to individual school districts based on pupil counts and other factors in the state school fund revenue formula Since these projections and pupil counts fluctuate they can cause the District to either have increases or decreases in revenue Due to these future uncertainties at the state level the future effect on operations can not be determined

14 COMPENSATED ABSENCES

Changes in governmental compensated absences are as follows

Vacation Payable

June 30 2013

$ 215733

Additions

$ 183903

Deletions

$ 215733

June 30 2014

$ 183903

Amount Due within one year

$ 183903

Schedule of Funding Progress of the Other Post-Employment Benefits Plan

2014 2013 2012

Annual required contribution

Interest on net pension obligation Adjustment to annual required contribution

Annual pension cost

$ 63601

(1843)

$ 63601

(2309)

$ 69797

(1130)

Increase in net pension obligation 512 15530 (39278)

NPO (Asset) at beginning of year

NPO (Asset) at end of year $

(61430)

(60918) $

(76960)

(61430) $

(37682)

(76960)

EAM Actuarial Acuarial Accrued

Actuarial Value Liability Unfunded Funded Covered Valuation of Plan Date Assets (AAL) AAL Ratio Payroll

6302014 $ - $ 480403 $ 480403 000 NA 6302013 $ - $ 480403 $ 480403 000 NA 6302012 $ - $ 533305 $ 533305 000 NA 6302011 $ - $ 533305 $ 533305 000 NA 6302010 $ - $ 652725 $ 652725 000 NA 6302009 $ - $ 697308 $ 697308 000 NA

SCHEDULE OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL

REVENUES Revenue from Local Sources

Taxes Earnings from Investments Charges for Services Other Local Sources

GENERAL FUND

ORIGINAL FINAL BUDGET BUDGET

6100000 6100000 60000 60000

1050294 1050294 25000 25000

ACTUAL

6118464 71930

1176776 27285

VARIANCE TO FINAL BUDGET POSITIVE (NEGATIVE)

7870 12248 126482 2285

Total Local Revenue $ 7235294 $ 7235294 $ 7394455 $ 148885

Revenue from State Sources School Support Fund Other State Sources

$ 6900211 50000

$ 6161563 94305

$ (738648) 42190

Total State Revenue $ 6950211 $ 6950211 $ 6255868 $ (696459)

Total Revenue $ 14185505 $ 14185505 $ 13650323 $ (547574)

Continued on pages 30 and 30A -29-

SCHEDULE OF EXPENDITURES AND TRANSFERS BUDGETARY BASIS

GENERAL FUND

INSTRUCTION Special Programs 1250 Less Restricted - Stds w Disabilities $

ORIGINAL BUDGET

204091 $

FINAL BUDGET

204091 $

SALARIES

108058 $

EMPLOYEE BENEFITS

Total Instruction $ 204091 $ 204091 (1) $ 108058 $ 57175

SUPPORT SERVICES Instructional Staff Support 2110 Attendance and Social Work 2140 Psychological Services 2210 Improvement of Instructional Services 2220 Educational Media Services

$ 160648 2502651 281039 231390

$ 82778 1419919 90140 116095

$ 48070 732336 47335 59794

Central Activities Support Services 2310 Board of Education Services 2320 Executive Administration Services 2640 Human Resources 2660 Technology Services

121100 902516 375821 3111595

-533460 197515 1195851

-257095 109910 599930

Business Support Services 2510 Direction of Business Support Services 2520 Fiscal Services 2540 Operation amp Maintenance of Plant Services 2570 Internal Services

221596 573110 462586 50654

114703 182330 116203 22912

76523 109940 64712 13206

Total Support Services $ 8994706 $ 8994706 (1) $ 4071905 $ 2118851

6110 Contingency $ 1200000 $ 1200000 (1) $ - $ -

Total Expenditures 10398797 10398797 4179963 2176026

Excess of Revenues over (under) Expenditures 3786708 3786708

Other Financing Sources (uses) 5200 Transfers Out 5300 Apportionment of Funds by ESD

(5519442) (1100000)

(5519440)(1100002)

Total other Financing Sources (uses) (6619442) (6619442)

Net Change in Fund Balance (2832734) (2832734)

(1) Appropriation Level

PURCHASED SERVICES

SUPPLIES amp MATERIALS

CAPITAL OUTLAY

OTHER OBJECTS TOTAL

$ 17104 $ 2465 $ - $ 10349 $ 195150 $ 8941

$ 6050 171915 10012 9160

$ 1687 52885 91079 2318

$ ----

$ 7761 134150 13360 10493

$ 146347 2511205 251925 197860

$ 14301 (8554) 29115 33530

28208 34283 42136 252994

7011 14795 9702

468133

168099

4270 9046 1460

150783

39488 848678 360723 2835790

81612 53838 15098 275805

20513 13918 215746 1135

806071 $

2420 14260 23875

688165 $

168099 $

184 89933 27040 2086

450564 $

214341 410381 447577 39340

8303656 $

7255 162729 15009 11314

691050

823175

690630

168099

460913

8498806

$ 1200000

1899991

5151517 1364809

(4615919) (1100002)

903521 -

(5715921) 903521

(564404) 2268330

4271671 (561063)

$ 3707267 $ 1694875

ORIGINAL BUDGET

FINAL BUDGET ACTUAL

REVENUES

From Local Sources Provided by other Local Education Agencies Medicaid Provided by other Funds within District Other Miscellaneous

$ -3233206

$ 39020 218584 5789 1224

$ 39020 (3014622)

5789 1224

Total from Local Sources 3233206 3233206 264616 (2968590)

From Intermediate Sources Restricted Revenue 159718 159718 132971 (26747)

From State Sources Restricted Revenue 6774457 6774457 7033601 259144

From Federal Sources Restricted Revenue Paid through State 3464851 3464851 5249019 1784168

Total Revenues $ 13632232 $ 13632232 $ 12680207 $ (952025)

Continued on pages 32 and 32A

SCHEDULE OF EXPENDITURES BY OBJECT BUDGETARY BASIS

ORIGINAL BUDGET

FINAL BUDGET SALARIES

EMPLOYEE BENEFITS

INSTRUCTION 1220 Special Program for Disabled Students 1260 Early Intervention 1280 Alternate Education 1294 Youth Corrections Education

$ 1093451 3460937 1065983 600000

$ 638908 1881635 516413

3378721058332282887

Total Instruction 6220371 6220371 (1) 3036956 1679091

SUPPORT SERVICES 2110 Attendance and Social Work Services 2120 Guidance Services 2130 Health Services 2150 Speech Pathology amp Audiology Services 2160 Other Student Treatment Services 2190 Student Support Services 2210 Instructional Services 2310 Legal Services 2410 Office of the Principal 2540 Operation and Maintenance 2570 Purchasing 2640 Staff Services 2660 Technology Services 2670 Records Management Services 2700 Supplemental Retirement Program

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

78680 85108 126300

297 341957

-986 -

163541 43413

298825510067924103

188568-

9088229491

Total Support Services 3896441 3896441 (1) 882233 493321

Total Expenditures 10116812 10116812 $ 3919189 $ 2172412

Other Financing Sources (uses) 5200 Transfers In 5200 Transfers Out 5300 Apportionment of Funds by ESD

308200 (507190) (6889796)

308200(507190) (1)(6889796) (1)

Total Other Funding Sources (uses) (7088786) (7088786)

- - - - - -

VARIANCE TO FINAL BUDGET

PURCHASED SUPPLIES amp CAPITAL POSITIVE SERVICES MATERIALS OUTLAY OTHER TOTAL (NEGATIVE)

49601 8968 - $ 78192 $ 1113540 $ (20089) 422532 38152 - 255415 3656066 (195129) 139946 30186 - 72484 1041916 24067

- - - - - 600000

612078 77306 - 406091 5811522 408849

21046 561 - 9384 139553 11359 26635 771 - 45379 212993 (123689) 45650 2264 - 18182 260319 137762

- - - - 400 (400) 82533 8370 - 46920 668348 (6458) 16528 175 - 1249 17951 901 677 - - 142 2033 (2033) - - - - - 350700

12659 3484 - 21875 292441 24112 169017 1966 18827 18368 281082 18112

- - - - - 67700

- 55172 89941 - 145113 825887

- - - - 73094 499161

374744 72763 108768 161499 209332773 1803113

$ 986822 $ 150069 $ 108768 $ $ 567590 7904850 2211962

4775357 1259937

308200 -- 507190

(5427210) 1462586

(5119010) 1969776

(343653) 3229713

4041296 (660015)

$ 3697643 $ 2569698

REVENUES

From Local Sources Provided by other Funds within District Provided by other Local Education Agencies Medicaid Revenue Other Miscellaneous

Total from Local Sources

From Intermediate Sources Restricted Revenue

1933411 $ 1933411 521863 521863

- -37458 37458

2492732 2492732

25000 $ 25000

ACTUAL

1577128 542579 123391 250597

2493694

(356283) 20716 123391 213139

Total Revenues $ 2517732 $ 2517732 $ 2493694 $ 962

For the Year Ended June 30 2014 SPECIAL SERVICE FUND

ORIGINAL BUDGET

EMPLOYEE BENEFITS

INSTRUCTION 1260 Early Intervention 1290 Youth Corrections Education

Total Instruction Services

90000 234808 324808

90000 $ 234808

$ 324808 (1) $

SUPPORT SERVICES 2110 Attendance and Social Work Services 2130 Nurse Services 2140 Psychological

2150 Speech Pathology Services 2160 Other Student Treatment Services 2190 Student Support Services 2210 Instructional Services 2220 Multimedia Services 2230 Assessment and Testing 2240 Instructional Staff Development 2320 Executive Administration 2410 Principal Services

2520 Business Services 2570 Purchasing 2610 Central Support Services

2640 Staff Services 2660 Technology Services

$ 1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

$ 681180 -

305321 109341 676494

-119450 17185

86127 ---

706184

365312-

11787417718331817

-447089865

68477---

370986

6110 Contingency $ 1227160 $ 1227160 $ - $ -

Total Expenditures $ 9988429 $ 9988429 $ 2710737 $ 1328954

Excess of Revenues over (under) Expenditures (7470697) (7470697)

Other Financing Sources (uses) 5200 Transfers Out 5200 Transfers In 5300 Transits

(75000) 5543432 (325944)

(75000) (1)5543432(325944) (1)

Total Other Funding Sources (uses) 5142488 5142488

- - - - - -

VARIANCE BUDGET

5111 14788 - 1114 $ 21013 $ 68987 - - - - - 234808

$ 5111 $ 14788 $ - $ 1114 $ 21013 $ 303795

77026 4799 - 63340 $ 1191657 $ 208574 110764 - - - 110764 20241 4828 - 25103 473367 14797 141588 1208 - 15112 284967 141364 52142 16250 - 60295 1136999 83013

- 610 - - 610 53879 1608 239 - 8489 174494 32923 800 309505 - 9296 346651 (164859)

13205 8658 - 1339 34854 25731 212138 6797 - 3485 222420 567809

2175 55 - 8172 165005 1310274 23249 4840 - 1573 29661 28339

- 7413 - - 7413 3587 - 671 - - 671 5829

299064 425987 7309 100553 1910083 103591

$ 954000 $ 791861 $ 7309 $ 296756 $ 6089616 $ 2346845

$ - $ - $ - $ - $ - $ 1227160

$ 959111 $ 806649 $ 7309 $ 297870 $ 6110629 $ 3877800

(3616935) 3853762

(75000) -4132719 (1410713)

- 325944

4057719 (1084769)

440784 2768993

4030452 (1512980)

$ 4471236 $ 1256013

REVENUES

CAPITAL PROJECTS

ORIGINAL FINAL BUDGET BUDGET ACTUAL

Local Source Revenues $ 50000 $ 50000 $ 19396 $ (30604)

Total Revenues 50000 50000 19396 (30604)

EXPENDITURES Building Acquisition and Construction Purchased Services Supplies and Materials Capital Outlay

50000 10000 545000

12211 65440 39158

37789 (55440) 505842

Total Building Acquisition and Construction 605000 605000 (1) 116808 488192

Contingency 150000 150000 (1) - 150000

Other Financing Sources (uses) 5200 Transfers In 250000 250000 250000 -

Total other Financing Sources 250000 250000 250000 -

Net Change in Fund Balance (455000) (455000) 152587 607587

Beginning Fund Balance 455000 455000 308945 (146055)

Ending Fund Balance $ - $ - $ 461533 $ 461533

SCHEDULE OF PROPERTY TAX TRANSACTIONS AND BALANCES OF TAXES UNCOLLECTED For the Year Ended June 30 2014

TAX YEAR

ORIGINAL LEVY OR BALANCE

UNCOLLECTED 7113

DEDUCT DISCOUNTS

ADJUSTMENTS TO

ROLLS INTEREST

CASH COLLECTIONS BY COUNTY TREASURER

BALANCE UNCOLLECTED

OR UNSEGREGATED

AT 63014

Current 2013-14 $ 6275496 $ 161343 $ 17152 $ 5132 $ 5893074 $ 238231

Prior Years 2012-13 2011-12 2010-11 2009-10 2008-09 2007-08 Prior Years

216616 115654 74536 28015 4288 2364 8469

(4) (1) -----

22104 20049 8886 8318 (379) (289) (112)

12964 14062 20238 10793 1160 762 1195

103934 45298 41423 18205 1429 833 773

134791 90406 41999 18128 2480 1243 7584

Total Prior 449943 $ (6) 58577 61173 211895 296631

Total $ 6725439 161337 $ 75728 $ 66305 $ 610496809 $ 534862

RECONCILIATION TO REVENUE GENERAL FUND

Cash Collections by County Treasurer Above Accrual of Receivables

June 30 2013 June 30 2014

Less Property Tax Appeal Repayments HP Tax Appeal Payment - Linn County

Other Counties and Foreclosures

$ 6104968

(39239) 52258

(124819)

125296

Total Revenue $ 6118464

2013-2014 AUDITORS REPORT REQUIRED BY OREGON STATE REGULATIONS

AULY ROGERSAD Co P C

12700SW72d Ave + Tigard OR 97223 (503) 620-2632 + (503) 684-7523 FAX

wwwpaulyrogersandcocpascom

Independent Auditorsrsquo Report Required by Oregon State Regulations

We have audited the basic financial statements of the Linn Benton Lincoln Educational Service District as of and for the year ended June 30 2014 and have issued our report thereon dated December 2 2014 We conducted our audit in accordance with auditing standards generally accepted in the United States of America and Government Auditing Standards

Compliance

As part of obtaining reasonable assurance about whether the Linn Benton Lincoln Educational Service Districtrsquos financial statements are free of material misstatement we performed tests of its compliance with certain provisions of laws regulations contracts and grants including the provisions of Oregon Revised Statues as specified in Oregon Administrative Rules 162-10-000 through 162-10-320 of the Minimum Standards for Audits of Oregon Municipal Corporations noncompliance with which could have a direct and material effect on the determination of financial statements 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

We performed procedures to the extent we considered necessary to address the required comments and disclosures which included but were not limited to the following

bull Deposit of public funds with financial institutions (ORS Chapter 295) bull Indebtedness limitations restrictions and repayment bull Budgets legally required (ORS Chapter 294) bull Insurance and fidelity bonds in force or required by law bull Programs funded from outside sources bull Authorized investment of surplus funds (ORS Chapter 294) bull Public contracts and purchasing (ORS Chapters 279A 279B 279C) bull State school fund factors and calculation

In connection with our testing nothing came to our attention that caused us to believe the Linn Benton Lincoln Educational Service District was not in substantial compliance with certain provisions of laws regulations contracts and grants including the provisions of Oregon Revised Statutes as specified in Oregon Administrative Rules 162-10-000 through 162-10-320 of the Minimum Standards for Audits of Oregon Municipal Corporations except the district had two over-appropriations as discussed in the notes to the financial statements

OAR 162-10-0230 Internal Control

In planning and performing our audit we considered the internal controls over financial reporting as a basis for designing our auditing procedures 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 internal control over financial reporting Accordingly we do not express an opinion on the effectiveness of the internal controls over financial reporting

This report is intended solely for the information and use of the Board of Directors management and the Oregon Secretary of State and is not intended to be and should not be used by anyone other than these parties

GRANT COMPLIANCE REVIEW

LINN-BENTON-LINCOLN EDUCATION SERVICE DISTRICT ALBANY OREGON

SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS For the Year Ended June 30 2014

FEDERAL FEDERAL GRANTORPASS-THROUGH GRANTOR GRANT CFDA

PROGRAM TITLE PERIOD NUMBER EXPENDITURES

US DEPARTMENT OF EDUCATION Passed through State Department of Education

Title 1 Neglected ampDelinquent - Farm Home 070113 - 063014 84013 $ 82210

Special Education Cluster (IDEA)

IDEA Consortium Part B Section 611 071413 - 093015 84027 860898 IDEA Enhancement 100113- 093014 84027 2652 Extended Assessment 070113 - 063014 84027 15299

EIECSE IDEA Part B Section 611 070113 - 063015 84027 612801 SPRampI Formula EIECCSE 080113 - 063014 84027 7876 SPRampI Childrens Farm Home 080113- 063014 84027 1185 LTCT Childrens Farm Home IDEA Part B Section 611 070113 - 063014 84027 42871 Regional Program IDEA Part B Section 611 070113 - 063015 84027 1336456 Traumatic Brain Injury 070113 - 063014 84027 9811 IDEA Consortium Part B Section 619 070113 - 093015 84173 5255 EIECSE - Special Ed Preschool Grant Part B Sec619 070113 - 063015 84173 123318 LICC Grant 070113 - 063014 84173 749 Total Special Education Cluster (IDEA) 3019171

McKinney Homeless 070112 - 093014 84196 3683 SPDG EBISS Breadth - Discretionary 080113 - 063015 84323 370 LICC Grant 070113 - 063014 84181 750

EIECSE-Infants amp Toddlers with Disabilities Part C 070113 - 063015 84181 288031

TOTAL US DEPARTMENT OF EDUCATION 3394215

Passed through State of Oregon Vocational Rehabilitation

Youth Transition Program 070113 - 63015 81126a 76730

Passed through Oregon Health Sciences UniversityCDRC Community Connections Network 10113 - 93014 93994 11000

TOTAL FEDERAL EXPENDITURES $ 3481944

RECONCILIATION TO REVENUE

Federal Grant Expenditures Above $ 3481944 Medicaid Payments (District is vendor) 1767075

TOTAL FEDERAL REVENUE $ 5249019

(1) Major Program

P AULY ROGERSAND CO PC 12700 SW 72nd Ave + Tigard OR 97223 (503) 620-2632 + (503) 684-7523 FAX wwwpaulyrogersandcocpascom December 2 2014

Independent Auditorsrsquo 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

We have audited in accordance with the 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 the governmental activities each major fund and the aggregate remaining fund information of Linn Benton Lincoln Educational Service District as of and for the year ended June 30 2014 and the related notes to the financial statements which collectively comprise the basic financial statements and have issued our report thereon dated December 2 2014

Internal Control Over Financial Reporting

In planning and performing our audit of the financial statements we considered the internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements but not for the purpose of expressing an opinion on the effectiveness of internal control Accordingly we do not express an opinion on the effectiveness of 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 possibility that a material misstatement of the 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 financial statements are free from material misstatement we performed tests of 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 internal control or on compliance This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the internal control and compliance Accordingly this communication is not suitable for any other purpose

AULY ROGERSAND Co P C 12700 SW 72nd Ave + Tigard OR 97223 (503) 620-2632 + (503) 684-7523 FAX wvwpaulyrogersandcocpascom

December 2 2014

Independent Auditorsrsquo Report on Compliance with Requirements Applicable to Each Major Program and on Internal Control over Compliance in Accordance with OMB Circular A-133

Report on Compliance for Each Major Federal Program

We have audited Linn Benton Lincoln Educational Service Districtrsquos compliance with the types of compliance requirements described in the OMB Circular A-133 Compliance Supplement that could have a direct and material effect on each of the major federal programs for the year ended June 30 2014 The major federal programs are identified in the summary of auditorrsquos results section of the accompanying schedule of findings and questioned costs

Managementrsquos Responsibility

Management is responsible for compliance with the requirements of laws regulations contracts and grants applicable to its federal programs

Our responsibility is to express an opinion on compliance for each of the 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 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 However our audit does not provide a legal determination of compliance

Opinion on Each Major Federal Program

In our opinion Linn Benton Lincoln Educational Service District 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 June 30 2014

Report on Internal Control Over Compliance

Management 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 internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program 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 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 over compliance 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

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

SECTION I ndash SUMMARY OF AUDITORSrsquo RESULTS

FINANCIAL STATEMENTS

Type of auditorsrsquo report issued Unmodified

Internal control over financial reporting

Material weakness(es) identified yes no

Significant deficiency(s) identified that are not considered to be material weaknesses yes none reported

Noncompliance material to financial statements noted yes no

Any GAGAS audit findings disclosed that are required to be reported in accordance with section 505(d)(2) of OMB Circular A-133 yes no

FEDERAL AWARDS

Internal control over major programs

Type of auditorsrsquo report issued on compliance for major programs Unmodified

Any audit findings disclosed that are required to be reported in accordance with OMB Circular A-133 section 510(a) yes no

IDENTIFICATION OF MAJOR PROGRAMS

CFDA NUMBER NAME OF FEDERAL PROGRAM CLUSTER 84027 84013 Special Education Cluster (IDEA)

Dollar threshold used to distinguish between type A and type B programs $300000

Auditee qualified as low-risk auditee Yes

SECTION II ndash FINANCIAL STATEMENT FINDINGS

SECTION III ndash FEDERAL AWARD FINDINGS AND QUESTIONS COSTS

NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS

1 Basis of Presentation The accompanying schedule of expenditures of federal awards includes the federal grant activity of Linn Benton Lincoln Educational Service District and is presented on the modified accrual basis of accounting The information in this schedule is presented in accordance with the requirements of OMB Circular A-133 Audits of States Local Governments and Non-Profit Organization Therefore some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements

LINN-BENTON-LINCOLN EDUCATION SERVICE DISTRICT

SUPPLEMENTAL INFORMATION As Required by The Oregon Deptment of Education

For The Year Ended June 30 2014

A Energy bills for heating - all funds Objects 325 and 326

Function 2540 $ 119559 Function 2550 $ -

B Replacement of equipment - General Fund Include all General Fund expenditures in Object 542 except for the following exclusions Amount Exclude these functions 1113 1122 amp 1132 Co-curricular activities 4150 Construction $ 114619 1140 Pre-kindergarten 2550 Pupil transportation 1300 Continuing education 3100 Food service 1400 Summer school 3300 Community services

OREGON AUDITS DIVISION SUMMARY OF REVENUES AND EXPENDITURES

Name of Municipal Corporation Linn Benton Lincoln Education Service District

Address 905 4th Avenue SE Albany OR 97321-3199

Period Covered by Audit Report From July 12013 To June302014

Total Revenues andor Receipts - All Funds $ 28892820

Less lnterfund Loans and Transfers $ 0

Receipts from Short-Term Loans 0

Taxes Assessments and other Collections to

be distributed to other governmental units 0 0 Net Revenues andor Receipts $ 28892820

Total Expenditures andor Disbursements - All Funds $ 29609410

Principal Payments - Short-Term Loans 0

Principal Payments - Bonded or other Long-Term Debt 0

Principal Payments - Warrants issued during prior years

Turnovers to other Municipal Corporations

Taxes and Assessments 0

Other Distributions 0

Other Trust Monies 0 0

Net Expenditures andor Disbursements $ 29609410

The above information is based upon the revenues and expendituresexpenses for all funds of the municipal corporation on the basis of accounting used in the audited or reviewed financial statements

Audtoc fnn sgnature ~ ~ ~ 7

PLEASE ENCLOSE PAYMENT WITH SUMMARY

Over Not Over Fee ORS 297482 (I)

$ 0 $ 50000 $ 20 The filing fee shall be determined by the total expenditures made

50000 150000 40 by the municipal corporation for any and all purposes during the

150000 500000 150 calendar or fisca l year audited except that expenditures for

500000 1000000 200 principal of bonded debt principal of short-term loans principal of

1000000 5000000 250 warrants redeemed which were issued during prior audit periods

5000000 10000000 300 transfers or loans between funds and turnovers of taxes or other

10000000 50000000 350 trust moneys to other municipal corporations shall not be included

50000000 400 in the total expenditures upon which the amount of the fee is based

(Net Expenditures andor Disbursements)

Within 30 days after delivering the audit report to the municipal corporation one copy of this summary must be tiled with the Secretary ofState Division of Audits Salem Oregon 97310 and one copy must be delivered to the municipal corporation

For Use by Division of Audits

Account Code Finn Code Filing Fee

Final 2013-14 Auditpdf




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised 2013-14 Financial Statementspdf

balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV

RESTRICTED REV-OBJECT

SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

T A B L E O F C O N T E N T S

NUMBER

FINANCIAL SECTION

INDEPENDENT AUDITORS REPORT 1

MANAGEMENTrsquoS DISCUSSION AND ANALYSIS (Required Supplementary Information) 3

FINANCIAL STATEMENTS AND SCHEDULES

Basic Financial Statements

GovernmentndashWide Financial Statements Statement of Net Position 7 Statement of Activities 8

Fund Financial Statements Balance Sheet ndash Governmental Funds 9 Statement of Revenues Expenditures and Changes in Fund Balances - Governmental Funds 10

Reconciliation of the Governmental Funds Balance Sheet To the Statement of Net Position 11

Reconciliation of the Governmental Funds Statement of Revenues Expenditures and Changes in Fund Balance to the Statement of Activities 12

Notes to Basic Financial Statements 13

Schedule of Funding Progress of the Other Post-Employment Benefits Plan 28

Schedules of Revenues Expenditures and Changes in Fund Balances ndash Budget and Actual General Fund 29 Special Revenue Fund 31 Special Service Fund 33

Schedules of Revenues Expenditures and Changes in Fund Balances ndash Budget and Actual Capital Projects Fund 35

Other Financial Schedules Schedule of Property Tax Transactions and Balances Of Taxes Uncollected ndash General Fund 36

NUMBER

PRINCIPAL OFFICIALS

ADMINISTRATION

December 2 2014

Opinions

Other Matters

Other Information

Current assets

Deferred outflows

$ 15502529

8505652

24084812

$ 15697629

8988075

24760483

$ (195100)

(482423)

(675671)

Current Liabilities

Deferred Inflows

2477567

404275

2881842

2747334

2840923

(269767)

310686

Net Position

Unrestricted

8505652

1459557

11237761

8988075

1809910

11121575

(482423)

(350353)

116186

Miscellaneous 798697 2782345 (1983648)

Total Revenues 28892822 29362429 (469607)

Other Uses 6604863 6883272 (278409)

Total Expenses 29609410 29888752 (279342)

Ending Fund Balance

$ 12337679 $ 12652365 $ (314686)

CAPITAL ASSETS

$ 13117286 2385243 15713 60918

8505651

$ 1214791 1078874 183903 4042752881842

$ 8505651 1459557 11237761

PROGRAM REVENUES

ASSETS

Instruction

Support Services

Other uses

$ 6373797

16630752

6604863

$ 29609411

$ 476782

1281591

$ 1758374

$ 3797863

10208659

$ 14006523

(2099151)

(5140501)

(6604863)

(13844515)

6167665 6161563

132971 71930 251821 341975

13127924

(716591)

21919560

$ 21202969

GENERAL FUND

$ 4716530 574415 15713

$ 466751--

$ 37915 1078853

$ 5218--

15713 517981

-762035 2411538

461533-

3366152 1683043

5049195

4567852 127785

4695638

13117286 2385243 15713

15518242

$ 1033842 21

317688

1351551

$ 137815 -

224402

$ 1214791 1078874 404275

2697939

- - 482624

- - 15713 941576 - 1459557 1883020 1854111 3737131 873047 2617126 4713741

- - 2411538

3697643 4471236 12337679

$ 5049195 $ 4695638 $ 15518242

$ 6118464 -

121590 6161563 1176776 71930 ---

19396 ------

195150 8135557

-168099

77651 39158

-(4615919) (1100002)

250000 --

$ - $ - $ 6118464 5249019 - 5249019 7039390 1577128 8757504

- - 6161563 39020 542579 1758374 - - 71930

132971 - 132971 218584 123391 341975 1224 250597 251821

12680207 2493694 28843619

5811522 21013 6027685 1984560 6082307 16202423

77651 108768 7309 323334

7904850 6110629 22631093

4775357 (3616935) 6212526

308200 4132719 4690919 - (75000) (4690919)

(5427210) - (6527212)

(5119010) 4057719 (6527212)

(343653) 440784 (314686)

4041296 4030452 12652365

$ 3697643 $ 4471236 $ 12337679

June 30 2014

$ (183903) 60918

(122985)

31830 (512) 31318

864816 (1347240)

(482424)

A REPORTING ENTITY

GENERAL FUND

PROPERTY TAXES

GRANTS

INVENTORIES

CAPITAL ASSETS

FUND EQUITY

NET POSITION

ESTIMATES

Investments

Total $ 13117286

Total $ 13170794 $ 13170794 $ -

Interest Rate Risk

Credit Risk

5 GRANTS RECEIVABLE

6 CAPITAL ASSETS

$ 1347240

14452718 864817 - 15317535

7 RISK MANAGEMENT

Program Eligibility

Benefit Amount

payment

2014 2013 2012

6302014 $ - $ 480403 $480403 000 NA 6302013 $ - $ 480403 $480403 000 NA 6302012 $ - $ 517275 $517275 000 NA 6302011 $ - $ 517275 $517275 000 NA 6302010 $ - $ 652725 $652725 000 NA 6302009 $ - $ 697308 $697308 000 NA

$ 4690919 $ 4690919

517981 - 941576 - 1459557

762035 461533 873047 2617125 4713740

Unassigned 2411538 2411538

Vacation Payable

June 30 2013

$ 215733

Additions

$ 183903

Deletions

$ 215733

June 30 2014

$ 183903

2014 2013 2012

Annual pension cost

$ 63601

(1843)

$ 63601

(2309)

$ 69797

(1130)

(61430)

(60918) $

(76960)

(61430) $

(37682)

(76960)

6302014 $ - $ 480403 $ 480403 000 NA 6302013 $ - $ 480403 $ 480403 000 NA 6302012 $ - $ 533305 $ 533305 000 NA 6302011 $ - $ 533305 $ 533305 000 NA 6302010 $ - $ 652725 $ 652725 000 NA 6302009 $ - $ 697308 $ 697308 000 NA

GENERAL FUND

6100000 6100000 60000 60000

1050294 1050294 25000 25000

ACTUAL

6118464 71930

1176776 27285

7870 12248 126482 2285

$ 6900211 50000

$ 6161563 94305

$ (738648) 42190

Total Revenue $ 14185505 $ 14185505 $ 13650323 $ (547574)

GENERAL FUND

ORIGINAL BUDGET

204091 $

FINAL BUDGET

204091 $

SALARIES

108058 $

EMPLOYEE BENEFITS

$ 160648 2502651 281039 231390

$ 82778 1419919 90140 116095

$ 48070 732336 47335 59794

121100 902516 375821 3111595

-533460 197515 1195851

-257095 109910 599930

221596 573110 462586 50654

114703 182330 116203 22912

76523 109940 64712 13206

6110 Contingency $ 1200000 $ 1200000 (1) $ - $ -

(5519442) (1100000)

(5519440)(1100002)

PURCHASED SERVICES

CAPITAL OUTLAY

OTHER OBJECTS TOTAL

$ 17104 $ 2465 $ - $ 10349 $ 195150 $ 8941

$ 6050 171915 10012 9160

$ 1687 52885 91079 2318

$ ----

$ 7761 134150 13360 10493

$ 146347 2511205 251925 197860

$ 14301 (8554) 29115 33530

28208 34283 42136 252994

7011 14795 9702

468133

168099

4270 9046 1460

150783

39488 848678 360723 2835790

81612 53838 15098 275805

20513 13918 215746 1135

806071 $

2420 14260 23875

688165 $

168099 $

184 89933 27040 2086

450564 $

214341 410381 447577 39340

8303656 $

7255 162729 15009 11314

691050

823175

690630

168099

460913

8498806

$ 1200000

1899991

5151517 1364809

(4615919) (1100002)

903521 -

(5715921) 903521

(564404) 2268330

4271671 (561063)

$ 3707267 $ 1694875

ORIGINAL BUDGET

FINAL BUDGET ACTUAL

REVENUES

$ -3233206

$ 39020 218584 5789 1224

$ 39020 (3014622)

5789 1224

Total Revenues $ 13632232 $ 13632232 $ 12680207 $ (952025)

ORIGINAL BUDGET

EMPLOYEE BENEFITS

$ 1093451 3460937 1065983 600000

$ 638908 1881635 516413

3378721058332282887

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

78680 85108 126300

297 341957

-986 -

163541 43413

298825510067924103

188568-

9088229491

308200 (507190) (6889796)

308200(507190) (1)(6889796) (1)

- - - - - -

49601 8968 - $ 78192 $ 1113540 $ (20089) 422532 38152 - 255415 3656066 (195129) 139946 30186 - 72484 1041916 24067

- - - - - 600000

612078 77306 - 406091 5811522 408849

21046 561 - 9384 139553 11359 26635 771 - 45379 212993 (123689) 45650 2264 - 18182 260319 137762

- - - - 400 (400) 82533 8370 - 46920 668348 (6458) 16528 175 - 1249 17951 901 677 - - 142 2033 (2033) - - - - - 350700

12659 3484 - 21875 292441 24112 169017 1966 18827 18368 281082 18112

- - - - - 67700

- 55172 89941 - 145113 825887

- - - - 73094 499161

374744 72763 108768 161499 209332773 1803113

$ 986822 $ 150069 $ 108768 $ $ 567590 7904850 2211962

4775357 1259937

308200 -- 507190

(5427210) 1462586

(5119010) 1969776

(343653) 3229713

4041296 (660015)

$ 3697643 $ 2569698

REVENUES

1933411 $ 1933411 521863 521863

- -37458 37458

2492732 2492732

25000 $ 25000

ACTUAL

1577128 542579 123391 250597

2493694

(356283) 20716 123391 213139

Total Revenues $ 2517732 $ 2517732 $ 2493694 $ 962

ORIGINAL BUDGET

EMPLOYEE BENEFITS

90000 234808 324808

90000 $ 234808

$ 324808 (1) $

$ 1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

$ 681180 -

305321 109341 676494

-119450 17185

86127 ---

706184

365312-

11787417718331817

-447089865

68477---

370986

6110 Contingency $ 1227160 $ 1227160 $ - $ -

(75000) 5543432 (325944)

(75000) (1)5543432(325944) (1)

- - - - - -

VARIANCE BUDGET

5111 14788 - 1114 $ 21013 $ 68987 - - - - - 234808

$ 5111 $ 14788 $ - $ 1114 $ 21013 $ 303795

77026 4799 - 63340 $ 1191657 $ 208574 110764 - - - 110764 20241 4828 - 25103 473367 14797 141588 1208 - 15112 284967 141364 52142 16250 - 60295 1136999 83013

- 610 - - 610 53879 1608 239 - 8489 174494 32923 800 309505 - 9296 346651 (164859)

13205 8658 - 1339 34854 25731 212138 6797 - 3485 222420 567809

2175 55 - 8172 165005 1310274 23249 4840 - 1573 29661 28339

- 7413 - - 7413 3587 - 671 - - 671 5829

299064 425987 7309 100553 1910083 103591

$ 954000 $ 791861 $ 7309 $ 296756 $ 6089616 $ 2346845

$ - $ - $ - $ - $ - $ 1227160

$ 959111 $ 806649 $ 7309 $ 297870 $ 6110629 $ 3877800

(3616935) 3853762

(75000) -4132719 (1410713)

- 325944

4057719 (1084769)

440784 2768993

4030452 (1512980)

$ 4471236 $ 1256013

REVENUES

CAPITAL PROJECTS

Total Revenues 50000 50000 19396 (30604)

50000 10000 545000

12211 65440 39158

37789 (55440) 505842

Contingency 150000 150000 (1) - 150000

TAX YEAR

UNCOLLECTED 7113

DEDUCT DISCOUNTS

ADJUSTMENTS TO

ROLLS INTEREST

BALANCE UNCOLLECTED

OR UNSEGREGATED

AT 63014

Current 2013-14 $ 6275496 $ 161343 $ 17152 $ 5132 $ 5893074 $ 238231

216616 115654 74536 28015 4288 2364 8469

(4) (1) -----

22104 20049 8886 8318 (379) (289) (112)

12964 14062 20238 10793 1160 762 1195

103934 45298 41423 18205 1429 833 773

134791 90406 41999 18128 2480 1243 7584

Total Prior 449943 $ (6) 58577 61173 211895 296631

Total $ 6725439 161337 $ 75728 $ 66305 $ 610496809 $ 534862

June 30 2013 June 30 2014

$ 6104968

(39239) 52258

(124819)

125296

Compliance

(1) Major Program

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

NUMBER

PRINCIPAL OFFICIALS

ADMINISTRATION

December 2 2014

Opinions

Other Matters

Other Information

Current assets

Deferred outflows

$ 15502529

8505652

24084812

$ 15697629

8988075

24760483

$ (195100)

(482423)

(675671)

Current Liabilities

Deferred Inflows

2477567

404275

2881842

2747334

2840923

(269767)

310686

Net Position

Unrestricted

8505652

1459557

11237761

8988075

1809910

11121575

(482423)

(350353)

116186

Miscellaneous 798697 2782345 (1983648)

Total Revenues 28892822 29362429 (469607)

Other Uses 6604863 6883272 (278409)

Total Expenses 29609410 29888752 (279342)

Ending Fund Balance

$ 12337679 $ 12652365 $ (314686)

CAPITAL ASSETS

$ 13117286 2385243 15713 60918

8505651

$ 1214791 1078874 183903 4042752881842

$ 8505651 1459557 11237761

PROGRAM REVENUES

ASSETS

Instruction

Support Services

Other uses

$ 6373797

16630752

6604863

$ 29609411

$ 476782

1281591

$ 1758374

$ 3797863

10208659

$ 14006523

(2099151)

(5140501)

(6604863)

(13844515)

6167665 6161563

132971 71930 251821 341975

13127924

(716591)

21919560

$ 21202969

GENERAL FUND

$ 4716530 574415 15713

$ 466751--

$ 37915 1078853

$ 5218--

15713 517981

-762035 2411538

461533-

3366152 1683043

5049195

4567852 127785

4695638

13117286 2385243 15713

15518242

$ 1033842 21

317688

1351551

$ 137815 -

224402

$ 1214791 1078874 404275

2697939

- - 482624

- - 15713 941576 - 1459557 1883020 1854111 3737131 873047 2617126 4713741

- - 2411538

3697643 4471236 12337679

$ 5049195 $ 4695638 $ 15518242

$ 6118464 -

121590 6161563 1176776 71930 ---

19396 ------

195150 8135557

-168099

77651 39158

-(4615919) (1100002)

250000 --

$ - $ - $ 6118464 5249019 - 5249019 7039390 1577128 8757504

- - 6161563 39020 542579 1758374 - - 71930

132971 - 132971 218584 123391 341975 1224 250597 251821

12680207 2493694 28843619

5811522 21013 6027685 1984560 6082307 16202423

77651 108768 7309 323334

7904850 6110629 22631093

4775357 (3616935) 6212526

308200 4132719 4690919 - (75000) (4690919)

(5427210) - (6527212)

(5119010) 4057719 (6527212)

(343653) 440784 (314686)

4041296 4030452 12652365

$ 3697643 $ 4471236 $ 12337679

June 30 2014

$ (183903) 60918

(122985)

31830 (512) 31318

864816 (1347240)

(482424)

A REPORTING ENTITY

GENERAL FUND

PROPERTY TAXES

GRANTS

INVENTORIES

CAPITAL ASSETS

FUND EQUITY

NET POSITION

ESTIMATES

Investments

Total $ 13117286

Total $ 13170794 $ 13170794 $ -

Interest Rate Risk

Credit Risk

5 GRANTS RECEIVABLE

6 CAPITAL ASSETS

$ 1347240

14452718 864817 - 15317535

7 RISK MANAGEMENT

Program Eligibility

Benefit Amount

payment

2014 2013 2012

6302014 $ - $ 480403 $480403 000 NA 6302013 $ - $ 480403 $480403 000 NA 6302012 $ - $ 517275 $517275 000 NA 6302011 $ - $ 517275 $517275 000 NA 6302010 $ - $ 652725 $652725 000 NA 6302009 $ - $ 697308 $697308 000 NA

$ 4690919 $ 4690919

517981 - 941576 - 1459557

762035 461533 873047 2617125 4713740

Unassigned 2411538 2411538

Vacation Payable

June 30 2013

$ 215733

Additions

$ 183903

Deletions

$ 215733

June 30 2014

$ 183903

2014 2013 2012

Annual pension cost

$ 63601

(1843)

$ 63601

(2309)

$ 69797

(1130)

(61430)

(60918) $

(76960)

(61430) $

(37682)

(76960)

6302014 $ - $ 480403 $ 480403 000 NA 6302013 $ - $ 480403 $ 480403 000 NA 6302012 $ - $ 533305 $ 533305 000 NA 6302011 $ - $ 533305 $ 533305 000 NA 6302010 $ - $ 652725 $ 652725 000 NA 6302009 $ - $ 697308 $ 697308 000 NA

GENERAL FUND

6100000 6100000 60000 60000

1050294 1050294 25000 25000

ACTUAL

6118464 71930

1176776 27285

7870 12248 126482 2285

$ 6900211 50000

$ 6161563 94305

$ (738648) 42190

Total Revenue $ 14185505 $ 14185505 $ 13650323 $ (547574)

GENERAL FUND

ORIGINAL BUDGET

204091 $

FINAL BUDGET

204091 $

SALARIES

108058 $

EMPLOYEE BENEFITS

$ 160648 2502651 281039 231390

$ 82778 1419919 90140 116095

$ 48070 732336 47335 59794

121100 902516 375821 3111595

-533460 197515 1195851

-257095 109910 599930

221596 573110 462586 50654

114703 182330 116203 22912

76523 109940 64712 13206

6110 Contingency $ 1200000 $ 1200000 (1) $ - $ -

(5519442) (1100000)

(5519440)(1100002)

PURCHASED SERVICES

CAPITAL OUTLAY

OTHER OBJECTS TOTAL

$ 17104 $ 2465 $ - $ 10349 $ 195150 $ 8941

$ 6050 171915 10012 9160

$ 1687 52885 91079 2318

$ ----

$ 7761 134150 13360 10493

$ 146347 2511205 251925 197860

$ 14301 (8554) 29115 33530

28208 34283 42136 252994

7011 14795 9702

468133

168099

4270 9046 1460

150783

39488 848678 360723 2835790

81612 53838 15098 275805

20513 13918 215746 1135

806071 $

2420 14260 23875

688165 $

168099 $

184 89933 27040 2086

450564 $

214341 410381 447577 39340

8303656 $

7255 162729 15009 11314

691050

823175

690630

168099

460913

8498806

$ 1200000

1899991

5151517 1364809

(4615919) (1100002)

903521 -

(5715921) 903521

(564404) 2268330

4271671 (561063)

$ 3707267 $ 1694875

ORIGINAL BUDGET

FINAL BUDGET ACTUAL

REVENUES

$ -3233206

$ 39020 218584 5789 1224

$ 39020 (3014622)

5789 1224

Total Revenues $ 13632232 $ 13632232 $ 12680207 $ (952025)

ORIGINAL BUDGET

EMPLOYEE BENEFITS

$ 1093451 3460937 1065983 600000

$ 638908 1881635 516413

3378721058332282887

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

78680 85108 126300

297 341957

-986 -

163541 43413

298825510067924103

188568-

9088229491

308200 (507190) (6889796)

308200(507190) (1)(6889796) (1)

- - - - - -

49601 8968 - $ 78192 $ 1113540 $ (20089) 422532 38152 - 255415 3656066 (195129) 139946 30186 - 72484 1041916 24067

- - - - - 600000

612078 77306 - 406091 5811522 408849

21046 561 - 9384 139553 11359 26635 771 - 45379 212993 (123689) 45650 2264 - 18182 260319 137762

- - - - 400 (400) 82533 8370 - 46920 668348 (6458) 16528 175 - 1249 17951 901 677 - - 142 2033 (2033) - - - - - 350700

12659 3484 - 21875 292441 24112 169017 1966 18827 18368 281082 18112

- - - - - 67700

- 55172 89941 - 145113 825887

- - - - 73094 499161

374744 72763 108768 161499 209332773 1803113

$ 986822 $ 150069 $ 108768 $ $ 567590 7904850 2211962

4775357 1259937

308200 -- 507190

(5427210) 1462586

(5119010) 1969776

(343653) 3229713

4041296 (660015)

$ 3697643 $ 2569698

REVENUES

1933411 $ 1933411 521863 521863

- -37458 37458

2492732 2492732

25000 $ 25000

ACTUAL

1577128 542579 123391 250597

2493694

(356283) 20716 123391 213139

Total Revenues $ 2517732 $ 2517732 $ 2493694 $ 962

ORIGINAL BUDGET

EMPLOYEE BENEFITS

90000 234808 324808

90000 $ 234808

$ 324808 (1) $

$ 1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

$ 681180 -

305321 109341 676494

-119450 17185

86127 ---

706184

365312-

11787417718331817

-447089865

68477---

370986

6110 Contingency $ 1227160 $ 1227160 $ - $ -

(75000) 5543432 (325944)

(75000) (1)5543432(325944) (1)

- - - - - -

VARIANCE BUDGET

5111 14788 - 1114 $ 21013 $ 68987 - - - - - 234808

$ 5111 $ 14788 $ - $ 1114 $ 21013 $ 303795

77026 4799 - 63340 $ 1191657 $ 208574 110764 - - - 110764 20241 4828 - 25103 473367 14797 141588 1208 - 15112 284967 141364 52142 16250 - 60295 1136999 83013

- 610 - - 610 53879 1608 239 - 8489 174494 32923 800 309505 - 9296 346651 (164859)

13205 8658 - 1339 34854 25731 212138 6797 - 3485 222420 567809

2175 55 - 8172 165005 1310274 23249 4840 - 1573 29661 28339

- 7413 - - 7413 3587 - 671 - - 671 5829

299064 425987 7309 100553 1910083 103591

$ 954000 $ 791861 $ 7309 $ 296756 $ 6089616 $ 2346845

$ - $ - $ - $ - $ - $ 1227160

$ 959111 $ 806649 $ 7309 $ 297870 $ 6110629 $ 3877800

(3616935) 3853762

(75000) -4132719 (1410713)

- 325944

4057719 (1084769)

440784 2768993

4030452 (1512980)

$ 4471236 $ 1256013

REVENUES

CAPITAL PROJECTS

Total Revenues 50000 50000 19396 (30604)

50000 10000 545000

12211 65440 39158

37789 (55440) 505842

Contingency 150000 150000 (1) - 150000

TAX YEAR

UNCOLLECTED 7113

DEDUCT DISCOUNTS

ADJUSTMENTS TO

ROLLS INTEREST

BALANCE UNCOLLECTED

OR UNSEGREGATED

AT 63014

Current 2013-14 $ 6275496 $ 161343 $ 17152 $ 5132 $ 5893074 $ 238231

216616 115654 74536 28015 4288 2364 8469

(4) (1) -----

22104 20049 8886 8318 (379) (289) (112)

12964 14062 20238 10793 1160 762 1195

103934 45298 41423 18205 1429 833 773

134791 90406 41999 18128 2480 1243 7584

Total Prior 449943 $ (6) 58577 61173 211895 296631

Total $ 6725439 161337 $ 75728 $ 66305 $ 610496809 $ 534862

June 30 2013 June 30 2014

$ 6104968

(39239) 52258

(124819)

125296

Compliance

(1) Major Program

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

PRINCIPAL OFFICIALS

ADMINISTRATION

December 2 2014

Opinions

Other Matters

Other Information

Current assets

Deferred outflows

$ 15502529

8505652

24084812

$ 15697629

8988075

24760483

$ (195100)

(482423)

(675671)

Current Liabilities

Deferred Inflows

2477567

404275

2881842

2747334

2840923

(269767)

310686

Net Position

Unrestricted

8505652

1459557

11237761

8988075

1809910

11121575

(482423)

(350353)

116186

Miscellaneous 798697 2782345 (1983648)

Total Revenues 28892822 29362429 (469607)

Other Uses 6604863 6883272 (278409)

Total Expenses 29609410 29888752 (279342)

Ending Fund Balance

$ 12337679 $ 12652365 $ (314686)

CAPITAL ASSETS

$ 13117286 2385243 15713 60918

8505651

$ 1214791 1078874 183903 4042752881842

$ 8505651 1459557 11237761

PROGRAM REVENUES

ASSETS

Instruction

Support Services

Other uses

$ 6373797

16630752

6604863

$ 29609411

$ 476782

1281591

$ 1758374

$ 3797863

10208659

$ 14006523

(2099151)

(5140501)

(6604863)

(13844515)

6167665 6161563

132971 71930 251821 341975

13127924

(716591)

21919560

$ 21202969

GENERAL FUND

$ 4716530 574415 15713

$ 466751--

$ 37915 1078853

$ 5218--

15713 517981

-762035 2411538

461533-

3366152 1683043

5049195

4567852 127785

4695638

13117286 2385243 15713

15518242

$ 1033842 21

317688

1351551

$ 137815 -

224402

$ 1214791 1078874 404275

2697939

- - 482624

- - 15713 941576 - 1459557 1883020 1854111 3737131 873047 2617126 4713741

- - 2411538

3697643 4471236 12337679

$ 5049195 $ 4695638 $ 15518242

$ 6118464 -

121590 6161563 1176776 71930 ---

19396 ------

195150 8135557

-168099

77651 39158

-(4615919) (1100002)

250000 --

$ - $ - $ 6118464 5249019 - 5249019 7039390 1577128 8757504

- - 6161563 39020 542579 1758374 - - 71930

132971 - 132971 218584 123391 341975 1224 250597 251821

12680207 2493694 28843619

5811522 21013 6027685 1984560 6082307 16202423

77651 108768 7309 323334

7904850 6110629 22631093

4775357 (3616935) 6212526

308200 4132719 4690919 - (75000) (4690919)

(5427210) - (6527212)

(5119010) 4057719 (6527212)

(343653) 440784 (314686)

4041296 4030452 12652365

$ 3697643 $ 4471236 $ 12337679

June 30 2014

$ (183903) 60918

(122985)

31830 (512) 31318

864816 (1347240)

(482424)

A REPORTING ENTITY

GENERAL FUND

PROPERTY TAXES

GRANTS

INVENTORIES

CAPITAL ASSETS

FUND EQUITY

NET POSITION

ESTIMATES

Investments

Total $ 13117286

Total $ 13170794 $ 13170794 $ -

Interest Rate Risk

Credit Risk

5 GRANTS RECEIVABLE

6 CAPITAL ASSETS

$ 1347240

14452718 864817 - 15317535

7 RISK MANAGEMENT

Program Eligibility

Benefit Amount

payment

2014 2013 2012

6302014 $ - $ 480403 $480403 000 NA 6302013 $ - $ 480403 $480403 000 NA 6302012 $ - $ 517275 $517275 000 NA 6302011 $ - $ 517275 $517275 000 NA 6302010 $ - $ 652725 $652725 000 NA 6302009 $ - $ 697308 $697308 000 NA

$ 4690919 $ 4690919

517981 - 941576 - 1459557

762035 461533 873047 2617125 4713740

Unassigned 2411538 2411538

Vacation Payable

June 30 2013

$ 215733

Additions

$ 183903

Deletions

$ 215733

June 30 2014

$ 183903

2014 2013 2012

Annual pension cost

$ 63601

(1843)

$ 63601

(2309)

$ 69797

(1130)

(61430)

(60918) $

(76960)

(61430) $

(37682)

(76960)

6302014 $ - $ 480403 $ 480403 000 NA 6302013 $ - $ 480403 $ 480403 000 NA 6302012 $ - $ 533305 $ 533305 000 NA 6302011 $ - $ 533305 $ 533305 000 NA 6302010 $ - $ 652725 $ 652725 000 NA 6302009 $ - $ 697308 $ 697308 000 NA

GENERAL FUND

6100000 6100000 60000 60000

1050294 1050294 25000 25000

ACTUAL

6118464 71930

1176776 27285

7870 12248 126482 2285

$ 6900211 50000

$ 6161563 94305

$ (738648) 42190

Total Revenue $ 14185505 $ 14185505 $ 13650323 $ (547574)

GENERAL FUND

ORIGINAL BUDGET

204091 $

FINAL BUDGET

204091 $

SALARIES

108058 $

EMPLOYEE BENEFITS

$ 160648 2502651 281039 231390

$ 82778 1419919 90140 116095

$ 48070 732336 47335 59794

121100 902516 375821 3111595

-533460 197515 1195851

-257095 109910 599930

221596 573110 462586 50654

114703 182330 116203 22912

76523 109940 64712 13206

6110 Contingency $ 1200000 $ 1200000 (1) $ - $ -

(5519442) (1100000)

(5519440)(1100002)

PURCHASED SERVICES

CAPITAL OUTLAY

OTHER OBJECTS TOTAL

$ 17104 $ 2465 $ - $ 10349 $ 195150 $ 8941

$ 6050 171915 10012 9160

$ 1687 52885 91079 2318

$ ----

$ 7761 134150 13360 10493

$ 146347 2511205 251925 197860

$ 14301 (8554) 29115 33530

28208 34283 42136 252994

7011 14795 9702

468133

168099

4270 9046 1460

150783

39488 848678 360723 2835790

81612 53838 15098 275805

20513 13918 215746 1135

806071 $

2420 14260 23875

688165 $

168099 $

184 89933 27040 2086

450564 $

214341 410381 447577 39340

8303656 $

7255 162729 15009 11314

691050

823175

690630

168099

460913

8498806

$ 1200000

1899991

5151517 1364809

(4615919) (1100002)

903521 -

(5715921) 903521

(564404) 2268330

4271671 (561063)

$ 3707267 $ 1694875

ORIGINAL BUDGET

FINAL BUDGET ACTUAL

REVENUES

$ -3233206

$ 39020 218584 5789 1224

$ 39020 (3014622)

5789 1224

Total Revenues $ 13632232 $ 13632232 $ 12680207 $ (952025)

ORIGINAL BUDGET

EMPLOYEE BENEFITS

$ 1093451 3460937 1065983 600000

$ 638908 1881635 516413

3378721058332282887

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

78680 85108 126300

297 341957

-986 -

163541 43413

298825510067924103

188568-

9088229491

308200 (507190) (6889796)

308200(507190) (1)(6889796) (1)

- - - - - -

49601 8968 - $ 78192 $ 1113540 $ (20089) 422532 38152 - 255415 3656066 (195129) 139946 30186 - 72484 1041916 24067

- - - - - 600000

612078 77306 - 406091 5811522 408849

21046 561 - 9384 139553 11359 26635 771 - 45379 212993 (123689) 45650 2264 - 18182 260319 137762

- - - - 400 (400) 82533 8370 - 46920 668348 (6458) 16528 175 - 1249 17951 901 677 - - 142 2033 (2033) - - - - - 350700

12659 3484 - 21875 292441 24112 169017 1966 18827 18368 281082 18112

- - - - - 67700

- 55172 89941 - 145113 825887

- - - - 73094 499161

374744 72763 108768 161499 209332773 1803113

$ 986822 $ 150069 $ 108768 $ $ 567590 7904850 2211962

4775357 1259937

308200 -- 507190

(5427210) 1462586

(5119010) 1969776

(343653) 3229713

4041296 (660015)

$ 3697643 $ 2569698

REVENUES

1933411 $ 1933411 521863 521863

- -37458 37458

2492732 2492732

25000 $ 25000

ACTUAL

1577128 542579 123391 250597

2493694

(356283) 20716 123391 213139

Total Revenues $ 2517732 $ 2517732 $ 2493694 $ 962

ORIGINAL BUDGET

EMPLOYEE BENEFITS

90000 234808 324808

90000 $ 234808

$ 324808 (1) $

$ 1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

$ 681180 -

305321 109341 676494

-119450 17185

86127 ---

706184

365312-

11787417718331817

-447089865

68477---

370986

6110 Contingency $ 1227160 $ 1227160 $ - $ -

(75000) 5543432 (325944)

(75000) (1)5543432(325944) (1)

- - - - - -

VARIANCE BUDGET

5111 14788 - 1114 $ 21013 $ 68987 - - - - - 234808

$ 5111 $ 14788 $ - $ 1114 $ 21013 $ 303795

77026 4799 - 63340 $ 1191657 $ 208574 110764 - - - 110764 20241 4828 - 25103 473367 14797 141588 1208 - 15112 284967 141364 52142 16250 - 60295 1136999 83013

- 610 - - 610 53879 1608 239 - 8489 174494 32923 800 309505 - 9296 346651 (164859)

13205 8658 - 1339 34854 25731 212138 6797 - 3485 222420 567809

2175 55 - 8172 165005 1310274 23249 4840 - 1573 29661 28339

- 7413 - - 7413 3587 - 671 - - 671 5829

299064 425987 7309 100553 1910083 103591

$ 954000 $ 791861 $ 7309 $ 296756 $ 6089616 $ 2346845

$ - $ - $ - $ - $ - $ 1227160

$ 959111 $ 806649 $ 7309 $ 297870 $ 6110629 $ 3877800

(3616935) 3853762

(75000) -4132719 (1410713)

- 325944

4057719 (1084769)

440784 2768993

4030452 (1512980)

$ 4471236 $ 1256013

REVENUES

CAPITAL PROJECTS

Total Revenues 50000 50000 19396 (30604)

50000 10000 545000

12211 65440 39158

37789 (55440) 505842

Contingency 150000 150000 (1) - 150000

TAX YEAR

UNCOLLECTED 7113

DEDUCT DISCOUNTS

ADJUSTMENTS TO

ROLLS INTEREST

BALANCE UNCOLLECTED

OR UNSEGREGATED

AT 63014

Current 2013-14 $ 6275496 $ 161343 $ 17152 $ 5132 $ 5893074 $ 238231

216616 115654 74536 28015 4288 2364 8469

(4) (1) -----

22104 20049 8886 8318 (379) (289) (112)

12964 14062 20238 10793 1160 762 1195

103934 45298 41423 18205 1429 833 773

134791 90406 41999 18128 2480 1243 7584

Total Prior 449943 $ (6) 58577 61173 211895 296631

Total $ 6725439 161337 $ 75728 $ 66305 $ 610496809 $ 534862

June 30 2013 June 30 2014

$ 6104968

(39239) 52258

(124819)

125296

Compliance

(1) Major Program

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

December 2 2014

Opinions

Other Matters

Other Information

Current assets

Deferred outflows

$ 15502529

8505652

24084812

$ 15697629

8988075

24760483

$ (195100)

(482423)

(675671)

Current Liabilities

Deferred Inflows

2477567

404275

2881842

2747334

2840923

(269767)

310686

Net Position

Unrestricted

8505652

1459557

11237761

8988075

1809910

11121575

(482423)

(350353)

116186

Miscellaneous 798697 2782345 (1983648)

Total Revenues 28892822 29362429 (469607)

Other Uses 6604863 6883272 (278409)

Total Expenses 29609410 29888752 (279342)

Ending Fund Balance

$ 12337679 $ 12652365 $ (314686)

CAPITAL ASSETS

$ 13117286 2385243 15713 60918

8505651

$ 1214791 1078874 183903 4042752881842

$ 8505651 1459557 11237761

PROGRAM REVENUES

ASSETS

Instruction

Support Services

Other uses

$ 6373797

16630752

6604863

$ 29609411

$ 476782

1281591

$ 1758374

$ 3797863

10208659

$ 14006523

(2099151)

(5140501)

(6604863)

(13844515)

6167665 6161563

132971 71930 251821 341975

13127924

(716591)

21919560

$ 21202969

GENERAL FUND

$ 4716530 574415 15713

$ 466751--

$ 37915 1078853

$ 5218--

15713 517981

-762035 2411538

461533-

3366152 1683043

5049195

4567852 127785

4695638

13117286 2385243 15713

15518242

$ 1033842 21

317688

1351551

$ 137815 -

224402

$ 1214791 1078874 404275

2697939

- - 482624

- - 15713 941576 - 1459557 1883020 1854111 3737131 873047 2617126 4713741

- - 2411538

3697643 4471236 12337679

$ 5049195 $ 4695638 $ 15518242

$ 6118464 -

121590 6161563 1176776 71930 ---

19396 ------

195150 8135557

-168099

77651 39158

-(4615919) (1100002)

250000 --

$ - $ - $ 6118464 5249019 - 5249019 7039390 1577128 8757504

- - 6161563 39020 542579 1758374 - - 71930

132971 - 132971 218584 123391 341975 1224 250597 251821

12680207 2493694 28843619

5811522 21013 6027685 1984560 6082307 16202423

77651 108768 7309 323334

7904850 6110629 22631093

4775357 (3616935) 6212526

308200 4132719 4690919 - (75000) (4690919)

(5427210) - (6527212)

(5119010) 4057719 (6527212)

(343653) 440784 (314686)

4041296 4030452 12652365

$ 3697643 $ 4471236 $ 12337679

June 30 2014

$ (183903) 60918

(122985)

31830 (512) 31318

864816 (1347240)

(482424)

A REPORTING ENTITY

GENERAL FUND

PROPERTY TAXES

GRANTS

INVENTORIES

CAPITAL ASSETS

FUND EQUITY

NET POSITION

ESTIMATES

Investments

Total $ 13117286

Total $ 13170794 $ 13170794 $ -

Interest Rate Risk

Credit Risk

5 GRANTS RECEIVABLE

6 CAPITAL ASSETS

$ 1347240

14452718 864817 - 15317535

7 RISK MANAGEMENT

Program Eligibility

Benefit Amount

payment

2014 2013 2012

6302014 $ - $ 480403 $480403 000 NA 6302013 $ - $ 480403 $480403 000 NA 6302012 $ - $ 517275 $517275 000 NA 6302011 $ - $ 517275 $517275 000 NA 6302010 $ - $ 652725 $652725 000 NA 6302009 $ - $ 697308 $697308 000 NA

$ 4690919 $ 4690919

517981 - 941576 - 1459557

762035 461533 873047 2617125 4713740

Unassigned 2411538 2411538

Vacation Payable

June 30 2013

$ 215733

Additions

$ 183903

Deletions

$ 215733

June 30 2014

$ 183903

2014 2013 2012

Annual pension cost

$ 63601

(1843)

$ 63601

(2309)

$ 69797

(1130)

(61430)

(60918) $

(76960)

(61430) $

(37682)

(76960)

6302014 $ - $ 480403 $ 480403 000 NA 6302013 $ - $ 480403 $ 480403 000 NA 6302012 $ - $ 533305 $ 533305 000 NA 6302011 $ - $ 533305 $ 533305 000 NA 6302010 $ - $ 652725 $ 652725 000 NA 6302009 $ - $ 697308 $ 697308 000 NA

GENERAL FUND

6100000 6100000 60000 60000

1050294 1050294 25000 25000

ACTUAL

6118464 71930

1176776 27285

7870 12248 126482 2285

$ 6900211 50000

$ 6161563 94305

$ (738648) 42190

Total Revenue $ 14185505 $ 14185505 $ 13650323 $ (547574)

GENERAL FUND

ORIGINAL BUDGET

204091 $

FINAL BUDGET

204091 $

SALARIES

108058 $

EMPLOYEE BENEFITS

$ 160648 2502651 281039 231390

$ 82778 1419919 90140 116095

$ 48070 732336 47335 59794

121100 902516 375821 3111595

-533460 197515 1195851

-257095 109910 599930

221596 573110 462586 50654

114703 182330 116203 22912

76523 109940 64712 13206

6110 Contingency $ 1200000 $ 1200000 (1) $ - $ -

(5519442) (1100000)

(5519440)(1100002)

PURCHASED SERVICES

CAPITAL OUTLAY

OTHER OBJECTS TOTAL

$ 17104 $ 2465 $ - $ 10349 $ 195150 $ 8941

$ 6050 171915 10012 9160

$ 1687 52885 91079 2318

$ ----

$ 7761 134150 13360 10493

$ 146347 2511205 251925 197860

$ 14301 (8554) 29115 33530

28208 34283 42136 252994

7011 14795 9702

468133

168099

4270 9046 1460

150783

39488 848678 360723 2835790

81612 53838 15098 275805

20513 13918 215746 1135

806071 $

2420 14260 23875

688165 $

168099 $

184 89933 27040 2086

450564 $

214341 410381 447577 39340

8303656 $

7255 162729 15009 11314

691050

823175

690630

168099

460913

8498806

$ 1200000

1899991

5151517 1364809

(4615919) (1100002)

903521 -

(5715921) 903521

(564404) 2268330

4271671 (561063)

$ 3707267 $ 1694875

ORIGINAL BUDGET

FINAL BUDGET ACTUAL

REVENUES

$ -3233206

$ 39020 218584 5789 1224

$ 39020 (3014622)

5789 1224

Total Revenues $ 13632232 $ 13632232 $ 12680207 $ (952025)

ORIGINAL BUDGET

EMPLOYEE BENEFITS

$ 1093451 3460937 1065983 600000

$ 638908 1881635 516413

3378721058332282887

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

78680 85108 126300

297 341957

-986 -

163541 43413

298825510067924103

188568-

9088229491

308200 (507190) (6889796)

308200(507190) (1)(6889796) (1)

- - - - - -

49601 8968 - $ 78192 $ 1113540 $ (20089) 422532 38152 - 255415 3656066 (195129) 139946 30186 - 72484 1041916 24067

- - - - - 600000

612078 77306 - 406091 5811522 408849

21046 561 - 9384 139553 11359 26635 771 - 45379 212993 (123689) 45650 2264 - 18182 260319 137762

- - - - 400 (400) 82533 8370 - 46920 668348 (6458) 16528 175 - 1249 17951 901 677 - - 142 2033 (2033) - - - - - 350700

12659 3484 - 21875 292441 24112 169017 1966 18827 18368 281082 18112

- - - - - 67700

- 55172 89941 - 145113 825887

- - - - 73094 499161

374744 72763 108768 161499 209332773 1803113

$ 986822 $ 150069 $ 108768 $ $ 567590 7904850 2211962

4775357 1259937

308200 -- 507190

(5427210) 1462586

(5119010) 1969776

(343653) 3229713

4041296 (660015)

$ 3697643 $ 2569698

REVENUES

1933411 $ 1933411 521863 521863

- -37458 37458

2492732 2492732

25000 $ 25000

ACTUAL

1577128 542579 123391 250597

2493694

(356283) 20716 123391 213139

Total Revenues $ 2517732 $ 2517732 $ 2493694 $ 962

ORIGINAL BUDGET

EMPLOYEE BENEFITS

90000 234808 324808

90000 $ 234808

$ 324808 (1) $

$ 1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

$ 681180 -

305321 109341 676494

-119450 17185

86127 ---

706184

365312-

11787417718331817

-447089865

68477---

370986

6110 Contingency $ 1227160 $ 1227160 $ - $ -

(75000) 5543432 (325944)

(75000) (1)5543432(325944) (1)

- - - - - -

VARIANCE BUDGET

5111 14788 - 1114 $ 21013 $ 68987 - - - - - 234808

$ 5111 $ 14788 $ - $ 1114 $ 21013 $ 303795

77026 4799 - 63340 $ 1191657 $ 208574 110764 - - - 110764 20241 4828 - 25103 473367 14797 141588 1208 - 15112 284967 141364 52142 16250 - 60295 1136999 83013

- 610 - - 610 53879 1608 239 - 8489 174494 32923 800 309505 - 9296 346651 (164859)

13205 8658 - 1339 34854 25731 212138 6797 - 3485 222420 567809

2175 55 - 8172 165005 1310274 23249 4840 - 1573 29661 28339

- 7413 - - 7413 3587 - 671 - - 671 5829

299064 425987 7309 100553 1910083 103591

$ 954000 $ 791861 $ 7309 $ 296756 $ 6089616 $ 2346845

$ - $ - $ - $ - $ - $ 1227160

$ 959111 $ 806649 $ 7309 $ 297870 $ 6110629 $ 3877800

(3616935) 3853762

(75000) -4132719 (1410713)

- 325944

4057719 (1084769)

440784 2768993

4030452 (1512980)

$ 4471236 $ 1256013

REVENUES

CAPITAL PROJECTS

Total Revenues 50000 50000 19396 (30604)

50000 10000 545000

12211 65440 39158

37789 (55440) 505842

Contingency 150000 150000 (1) - 150000

TAX YEAR

UNCOLLECTED 7113

DEDUCT DISCOUNTS

ADJUSTMENTS TO

ROLLS INTEREST

BALANCE UNCOLLECTED

OR UNSEGREGATED

AT 63014

Current 2013-14 $ 6275496 $ 161343 $ 17152 $ 5132 $ 5893074 $ 238231

216616 115654 74536 28015 4288 2364 8469

(4) (1) -----

22104 20049 8886 8318 (379) (289) (112)

12964 14062 20238 10793 1160 762 1195

103934 45298 41423 18205 1429 833 773

134791 90406 41999 18128 2480 1243 7584

Total Prior 449943 $ (6) 58577 61173 211895 296631

Total $ 6725439 161337 $ 75728 $ 66305 $ 610496809 $ 534862

June 30 2013 June 30 2014

$ 6104968

(39239) 52258

(124819)

125296

Compliance

(1) Major Program

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

December 2 2014

Opinions

Other Matters

Other Information

Current assets

Deferred outflows

$ 15502529

8505652

24084812

$ 15697629

8988075

24760483

$ (195100)

(482423)

(675671)

Current Liabilities

Deferred Inflows

2477567

404275

2881842

2747334

2840923

(269767)

310686

Net Position

Unrestricted

8505652

1459557

11237761

8988075

1809910

11121575

(482423)

(350353)

116186

Miscellaneous 798697 2782345 (1983648)

Total Revenues 28892822 29362429 (469607)

Other Uses 6604863 6883272 (278409)

Total Expenses 29609410 29888752 (279342)

Ending Fund Balance

$ 12337679 $ 12652365 $ (314686)

CAPITAL ASSETS

$ 13117286 2385243 15713 60918

8505651

$ 1214791 1078874 183903 4042752881842

$ 8505651 1459557 11237761

PROGRAM REVENUES

ASSETS

Instruction

Support Services

Other uses

$ 6373797

16630752

6604863

$ 29609411

$ 476782

1281591

$ 1758374

$ 3797863

10208659

$ 14006523

(2099151)

(5140501)

(6604863)

(13844515)

6167665 6161563

132971 71930 251821 341975

13127924

(716591)

21919560

$ 21202969

GENERAL FUND

$ 4716530 574415 15713

$ 466751--

$ 37915 1078853

$ 5218--

15713 517981

-762035 2411538

461533-

3366152 1683043

5049195

4567852 127785

4695638

13117286 2385243 15713

15518242

$ 1033842 21

317688

1351551

$ 137815 -

224402

$ 1214791 1078874 404275

2697939

- - 482624

- - 15713 941576 - 1459557 1883020 1854111 3737131 873047 2617126 4713741

- - 2411538

3697643 4471236 12337679

$ 5049195 $ 4695638 $ 15518242

$ 6118464 -

121590 6161563 1176776 71930 ---

19396 ------

195150 8135557

-168099

77651 39158

-(4615919) (1100002)

250000 --

$ - $ - $ 6118464 5249019 - 5249019 7039390 1577128 8757504

- - 6161563 39020 542579 1758374 - - 71930

132971 - 132971 218584 123391 341975 1224 250597 251821

12680207 2493694 28843619

5811522 21013 6027685 1984560 6082307 16202423

77651 108768 7309 323334

7904850 6110629 22631093

4775357 (3616935) 6212526

308200 4132719 4690919 - (75000) (4690919)

(5427210) - (6527212)

(5119010) 4057719 (6527212)

(343653) 440784 (314686)

4041296 4030452 12652365

$ 3697643 $ 4471236 $ 12337679

June 30 2014

$ (183903) 60918

(122985)

31830 (512) 31318

864816 (1347240)

(482424)

A REPORTING ENTITY

GENERAL FUND

PROPERTY TAXES

GRANTS

INVENTORIES

CAPITAL ASSETS

FUND EQUITY

NET POSITION

ESTIMATES

Investments

Total $ 13117286

Total $ 13170794 $ 13170794 $ -

Interest Rate Risk

Credit Risk

5 GRANTS RECEIVABLE

6 CAPITAL ASSETS

$ 1347240

14452718 864817 - 15317535

7 RISK MANAGEMENT

Program Eligibility

Benefit Amount

payment

2014 2013 2012

6302014 $ - $ 480403 $480403 000 NA 6302013 $ - $ 480403 $480403 000 NA 6302012 $ - $ 517275 $517275 000 NA 6302011 $ - $ 517275 $517275 000 NA 6302010 $ - $ 652725 $652725 000 NA 6302009 $ - $ 697308 $697308 000 NA

$ 4690919 $ 4690919

517981 - 941576 - 1459557

762035 461533 873047 2617125 4713740

Unassigned 2411538 2411538

Vacation Payable

June 30 2013

$ 215733

Additions

$ 183903

Deletions

$ 215733

June 30 2014

$ 183903

2014 2013 2012

Annual pension cost

$ 63601

(1843)

$ 63601

(2309)

$ 69797

(1130)

(61430)

(60918) $

(76960)

(61430) $

(37682)

(76960)

6302014 $ - $ 480403 $ 480403 000 NA 6302013 $ - $ 480403 $ 480403 000 NA 6302012 $ - $ 533305 $ 533305 000 NA 6302011 $ - $ 533305 $ 533305 000 NA 6302010 $ - $ 652725 $ 652725 000 NA 6302009 $ - $ 697308 $ 697308 000 NA

GENERAL FUND

6100000 6100000 60000 60000

1050294 1050294 25000 25000

ACTUAL

6118464 71930

1176776 27285

7870 12248 126482 2285

$ 6900211 50000

$ 6161563 94305

$ (738648) 42190

Total Revenue $ 14185505 $ 14185505 $ 13650323 $ (547574)

GENERAL FUND

ORIGINAL BUDGET

204091 $

FINAL BUDGET

204091 $

SALARIES

108058 $

EMPLOYEE BENEFITS

$ 160648 2502651 281039 231390

$ 82778 1419919 90140 116095

$ 48070 732336 47335 59794

121100 902516 375821 3111595

-533460 197515 1195851

-257095 109910 599930

221596 573110 462586 50654

114703 182330 116203 22912

76523 109940 64712 13206

6110 Contingency $ 1200000 $ 1200000 (1) $ - $ -

(5519442) (1100000)

(5519440)(1100002)

PURCHASED SERVICES

CAPITAL OUTLAY

OTHER OBJECTS TOTAL

$ 17104 $ 2465 $ - $ 10349 $ 195150 $ 8941

$ 6050 171915 10012 9160

$ 1687 52885 91079 2318

$ ----

$ 7761 134150 13360 10493

$ 146347 2511205 251925 197860

$ 14301 (8554) 29115 33530

28208 34283 42136 252994

7011 14795 9702

468133

168099

4270 9046 1460

150783

39488 848678 360723 2835790

81612 53838 15098 275805

20513 13918 215746 1135

806071 $

2420 14260 23875

688165 $

168099 $

184 89933 27040 2086

450564 $

214341 410381 447577 39340

8303656 $

7255 162729 15009 11314

691050

823175

690630

168099

460913

8498806

$ 1200000

1899991

5151517 1364809

(4615919) (1100002)

903521 -

(5715921) 903521

(564404) 2268330

4271671 (561063)

$ 3707267 $ 1694875

ORIGINAL BUDGET

FINAL BUDGET ACTUAL

REVENUES

$ -3233206

$ 39020 218584 5789 1224

$ 39020 (3014622)

5789 1224

Total Revenues $ 13632232 $ 13632232 $ 12680207 $ (952025)

ORIGINAL BUDGET

EMPLOYEE BENEFITS

$ 1093451 3460937 1065983 600000

$ 638908 1881635 516413

3378721058332282887

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

78680 85108 126300

297 341957

-986 -

163541 43413

298825510067924103

188568-

9088229491

308200 (507190) (6889796)

308200(507190) (1)(6889796) (1)

- - - - - -

49601 8968 - $ 78192 $ 1113540 $ (20089) 422532 38152 - 255415 3656066 (195129) 139946 30186 - 72484 1041916 24067

- - - - - 600000

612078 77306 - 406091 5811522 408849

21046 561 - 9384 139553 11359 26635 771 - 45379 212993 (123689) 45650 2264 - 18182 260319 137762

- - - - 400 (400) 82533 8370 - 46920 668348 (6458) 16528 175 - 1249 17951 901 677 - - 142 2033 (2033) - - - - - 350700

12659 3484 - 21875 292441 24112 169017 1966 18827 18368 281082 18112

- - - - - 67700

- 55172 89941 - 145113 825887

- - - - 73094 499161

374744 72763 108768 161499 209332773 1803113

$ 986822 $ 150069 $ 108768 $ $ 567590 7904850 2211962

4775357 1259937

308200 -- 507190

(5427210) 1462586

(5119010) 1969776

(343653) 3229713

4041296 (660015)

$ 3697643 $ 2569698

REVENUES

1933411 $ 1933411 521863 521863

- -37458 37458

2492732 2492732

25000 $ 25000

ACTUAL

1577128 542579 123391 250597

2493694

(356283) 20716 123391 213139

Total Revenues $ 2517732 $ 2517732 $ 2493694 $ 962

ORIGINAL BUDGET

EMPLOYEE BENEFITS

90000 234808 324808

90000 $ 234808

$ 324808 (1) $

$ 1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

$ 681180 -

305321 109341 676494

-119450 17185

86127 ---

706184

365312-

11787417718331817

-447089865

68477---

370986

6110 Contingency $ 1227160 $ 1227160 $ - $ -

(75000) 5543432 (325944)

(75000) (1)5543432(325944) (1)

- - - - - -

VARIANCE BUDGET

5111 14788 - 1114 $ 21013 $ 68987 - - - - - 234808

$ 5111 $ 14788 $ - $ 1114 $ 21013 $ 303795

77026 4799 - 63340 $ 1191657 $ 208574 110764 - - - 110764 20241 4828 - 25103 473367 14797 141588 1208 - 15112 284967 141364 52142 16250 - 60295 1136999 83013

- 610 - - 610 53879 1608 239 - 8489 174494 32923 800 309505 - 9296 346651 (164859)

13205 8658 - 1339 34854 25731 212138 6797 - 3485 222420 567809

2175 55 - 8172 165005 1310274 23249 4840 - 1573 29661 28339

- 7413 - - 7413 3587 - 671 - - 671 5829

299064 425987 7309 100553 1910083 103591

$ 954000 $ 791861 $ 7309 $ 296756 $ 6089616 $ 2346845

$ - $ - $ - $ - $ - $ 1227160

$ 959111 $ 806649 $ 7309 $ 297870 $ 6110629 $ 3877800

(3616935) 3853762

(75000) -4132719 (1410713)

- 325944

4057719 (1084769)

440784 2768993

4030452 (1512980)

$ 4471236 $ 1256013

REVENUES

CAPITAL PROJECTS

Total Revenues 50000 50000 19396 (30604)

50000 10000 545000

12211 65440 39158

37789 (55440) 505842

Contingency 150000 150000 (1) - 150000

TAX YEAR

UNCOLLECTED 7113

DEDUCT DISCOUNTS

ADJUSTMENTS TO

ROLLS INTEREST

BALANCE UNCOLLECTED

OR UNSEGREGATED

AT 63014

Current 2013-14 $ 6275496 $ 161343 $ 17152 $ 5132 $ 5893074 $ 238231

216616 115654 74536 28015 4288 2364 8469

(4) (1) -----

22104 20049 8886 8318 (379) (289) (112)

12964 14062 20238 10793 1160 762 1195

103934 45298 41423 18205 1429 833 773

134791 90406 41999 18128 2480 1243 7584

Total Prior 449943 $ (6) 58577 61173 211895 296631

Total $ 6725439 161337 $ 75728 $ 66305 $ 610496809 $ 534862

June 30 2013 June 30 2014

$ 6104968

(39239) 52258

(124819)

125296

Compliance

(1) Major Program

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

Other Matters

Other Information

Current assets

Deferred outflows

$ 15502529

8505652

24084812

$ 15697629

8988075

24760483

$ (195100)

(482423)

(675671)

Current Liabilities

Deferred Inflows

2477567

404275

2881842

2747334

2840923

(269767)

310686

Net Position

Unrestricted

8505652

1459557

11237761

8988075

1809910

11121575

(482423)

(350353)

116186

Miscellaneous 798697 2782345 (1983648)

Total Revenues 28892822 29362429 (469607)

Other Uses 6604863 6883272 (278409)

Total Expenses 29609410 29888752 (279342)

Ending Fund Balance

$ 12337679 $ 12652365 $ (314686)

CAPITAL ASSETS

$ 13117286 2385243 15713 60918

8505651

$ 1214791 1078874 183903 4042752881842

$ 8505651 1459557 11237761

PROGRAM REVENUES

ASSETS

Instruction

Support Services

Other uses

$ 6373797

16630752

6604863

$ 29609411

$ 476782

1281591

$ 1758374

$ 3797863

10208659

$ 14006523

(2099151)

(5140501)

(6604863)

(13844515)

6167665 6161563

132971 71930 251821 341975

13127924

(716591)

21919560

$ 21202969

GENERAL FUND

$ 4716530 574415 15713

$ 466751--

$ 37915 1078853

$ 5218--

15713 517981

-762035 2411538

461533-

3366152 1683043

5049195

4567852 127785

4695638

13117286 2385243 15713

15518242

$ 1033842 21

317688

1351551

$ 137815 -

224402

$ 1214791 1078874 404275

2697939

- - 482624

- - 15713 941576 - 1459557 1883020 1854111 3737131 873047 2617126 4713741

- - 2411538

3697643 4471236 12337679

$ 5049195 $ 4695638 $ 15518242

$ 6118464 -

121590 6161563 1176776 71930 ---

19396 ------

195150 8135557

-168099

77651 39158

-(4615919) (1100002)

250000 --

$ - $ - $ 6118464 5249019 - 5249019 7039390 1577128 8757504

- - 6161563 39020 542579 1758374 - - 71930

132971 - 132971 218584 123391 341975 1224 250597 251821

12680207 2493694 28843619

5811522 21013 6027685 1984560 6082307 16202423

77651 108768 7309 323334

7904850 6110629 22631093

4775357 (3616935) 6212526

308200 4132719 4690919 - (75000) (4690919)

(5427210) - (6527212)

(5119010) 4057719 (6527212)

(343653) 440784 (314686)

4041296 4030452 12652365

$ 3697643 $ 4471236 $ 12337679

June 30 2014

$ (183903) 60918

(122985)

31830 (512) 31318

864816 (1347240)

(482424)

A REPORTING ENTITY

GENERAL FUND

PROPERTY TAXES

GRANTS

INVENTORIES

CAPITAL ASSETS

FUND EQUITY

NET POSITION

ESTIMATES

Investments

Total $ 13117286

Total $ 13170794 $ 13170794 $ -

Interest Rate Risk

Credit Risk

5 GRANTS RECEIVABLE

6 CAPITAL ASSETS

$ 1347240

14452718 864817 - 15317535

7 RISK MANAGEMENT

Program Eligibility

Benefit Amount

payment

2014 2013 2012

6302014 $ - $ 480403 $480403 000 NA 6302013 $ - $ 480403 $480403 000 NA 6302012 $ - $ 517275 $517275 000 NA 6302011 $ - $ 517275 $517275 000 NA 6302010 $ - $ 652725 $652725 000 NA 6302009 $ - $ 697308 $697308 000 NA

$ 4690919 $ 4690919

517981 - 941576 - 1459557

762035 461533 873047 2617125 4713740

Unassigned 2411538 2411538

Vacation Payable

June 30 2013

$ 215733

Additions

$ 183903

Deletions

$ 215733

June 30 2014

$ 183903

2014 2013 2012

Annual pension cost

$ 63601

(1843)

$ 63601

(2309)

$ 69797

(1130)

(61430)

(60918) $

(76960)

(61430) $

(37682)

(76960)

6302014 $ - $ 480403 $ 480403 000 NA 6302013 $ - $ 480403 $ 480403 000 NA 6302012 $ - $ 533305 $ 533305 000 NA 6302011 $ - $ 533305 $ 533305 000 NA 6302010 $ - $ 652725 $ 652725 000 NA 6302009 $ - $ 697308 $ 697308 000 NA

GENERAL FUND

6100000 6100000 60000 60000

1050294 1050294 25000 25000

ACTUAL

6118464 71930

1176776 27285

7870 12248 126482 2285

$ 6900211 50000

$ 6161563 94305

$ (738648) 42190

Total Revenue $ 14185505 $ 14185505 $ 13650323 $ (547574)

GENERAL FUND

ORIGINAL BUDGET

204091 $

FINAL BUDGET

204091 $

SALARIES

108058 $

EMPLOYEE BENEFITS

$ 160648 2502651 281039 231390

$ 82778 1419919 90140 116095

$ 48070 732336 47335 59794

121100 902516 375821 3111595

-533460 197515 1195851

-257095 109910 599930

221596 573110 462586 50654

114703 182330 116203 22912

76523 109940 64712 13206

6110 Contingency $ 1200000 $ 1200000 (1) $ - $ -

(5519442) (1100000)

(5519440)(1100002)

PURCHASED SERVICES

CAPITAL OUTLAY

OTHER OBJECTS TOTAL

$ 17104 $ 2465 $ - $ 10349 $ 195150 $ 8941

$ 6050 171915 10012 9160

$ 1687 52885 91079 2318

$ ----

$ 7761 134150 13360 10493

$ 146347 2511205 251925 197860

$ 14301 (8554) 29115 33530

28208 34283 42136 252994

7011 14795 9702

468133

168099

4270 9046 1460

150783

39488 848678 360723 2835790

81612 53838 15098 275805

20513 13918 215746 1135

806071 $

2420 14260 23875

688165 $

168099 $

184 89933 27040 2086

450564 $

214341 410381 447577 39340

8303656 $

7255 162729 15009 11314

691050

823175

690630

168099

460913

8498806

$ 1200000

1899991

5151517 1364809

(4615919) (1100002)

903521 -

(5715921) 903521

(564404) 2268330

4271671 (561063)

$ 3707267 $ 1694875

ORIGINAL BUDGET

FINAL BUDGET ACTUAL

REVENUES

$ -3233206

$ 39020 218584 5789 1224

$ 39020 (3014622)

5789 1224

Total Revenues $ 13632232 $ 13632232 $ 12680207 $ (952025)

ORIGINAL BUDGET

EMPLOYEE BENEFITS

$ 1093451 3460937 1065983 600000

$ 638908 1881635 516413

3378721058332282887

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

78680 85108 126300

297 341957

-986 -

163541 43413

298825510067924103

188568-

9088229491

308200 (507190) (6889796)

308200(507190) (1)(6889796) (1)

- - - - - -

49601 8968 - $ 78192 $ 1113540 $ (20089) 422532 38152 - 255415 3656066 (195129) 139946 30186 - 72484 1041916 24067

- - - - - 600000

612078 77306 - 406091 5811522 408849

21046 561 - 9384 139553 11359 26635 771 - 45379 212993 (123689) 45650 2264 - 18182 260319 137762

- - - - 400 (400) 82533 8370 - 46920 668348 (6458) 16528 175 - 1249 17951 901 677 - - 142 2033 (2033) - - - - - 350700

12659 3484 - 21875 292441 24112 169017 1966 18827 18368 281082 18112

- - - - - 67700

- 55172 89941 - 145113 825887

- - - - 73094 499161

374744 72763 108768 161499 209332773 1803113

$ 986822 $ 150069 $ 108768 $ $ 567590 7904850 2211962

4775357 1259937

308200 -- 507190

(5427210) 1462586

(5119010) 1969776

(343653) 3229713

4041296 (660015)

$ 3697643 $ 2569698

REVENUES

1933411 $ 1933411 521863 521863

- -37458 37458

2492732 2492732

25000 $ 25000

ACTUAL

1577128 542579 123391 250597

2493694

(356283) 20716 123391 213139

Total Revenues $ 2517732 $ 2517732 $ 2493694 $ 962

ORIGINAL BUDGET

EMPLOYEE BENEFITS

90000 234808 324808

90000 $ 234808

$ 324808 (1) $

$ 1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

$ 681180 -

305321 109341 676494

-119450 17185

86127 ---

706184

365312-

11787417718331817

-447089865

68477---

370986

6110 Contingency $ 1227160 $ 1227160 $ - $ -

(75000) 5543432 (325944)

(75000) (1)5543432(325944) (1)

- - - - - -

VARIANCE BUDGET

5111 14788 - 1114 $ 21013 $ 68987 - - - - - 234808

$ 5111 $ 14788 $ - $ 1114 $ 21013 $ 303795

77026 4799 - 63340 $ 1191657 $ 208574 110764 - - - 110764 20241 4828 - 25103 473367 14797 141588 1208 - 15112 284967 141364 52142 16250 - 60295 1136999 83013

- 610 - - 610 53879 1608 239 - 8489 174494 32923 800 309505 - 9296 346651 (164859)

13205 8658 - 1339 34854 25731 212138 6797 - 3485 222420 567809

2175 55 - 8172 165005 1310274 23249 4840 - 1573 29661 28339

- 7413 - - 7413 3587 - 671 - - 671 5829

299064 425987 7309 100553 1910083 103591

$ 954000 $ 791861 $ 7309 $ 296756 $ 6089616 $ 2346845

$ - $ - $ - $ - $ - $ 1227160

$ 959111 $ 806649 $ 7309 $ 297870 $ 6110629 $ 3877800

(3616935) 3853762

(75000) -4132719 (1410713)

- 325944

4057719 (1084769)

440784 2768993

4030452 (1512980)

$ 4471236 $ 1256013

REVENUES

CAPITAL PROJECTS

Total Revenues 50000 50000 19396 (30604)

50000 10000 545000

12211 65440 39158

37789 (55440) 505842

Contingency 150000 150000 (1) - 150000

TAX YEAR

UNCOLLECTED 7113

DEDUCT DISCOUNTS

ADJUSTMENTS TO

ROLLS INTEREST

BALANCE UNCOLLECTED

OR UNSEGREGATED

AT 63014

Current 2013-14 $ 6275496 $ 161343 $ 17152 $ 5132 $ 5893074 $ 238231

216616 115654 74536 28015 4288 2364 8469

(4) (1) -----

22104 20049 8886 8318 (379) (289) (112)

12964 14062 20238 10793 1160 762 1195

103934 45298 41423 18205 1429 833 773

134791 90406 41999 18128 2480 1243 7584

Total Prior 449943 $ (6) 58577 61173 211895 296631

Total $ 6725439 161337 $ 75728 $ 66305 $ 610496809 $ 534862

June 30 2013 June 30 2014

$ 6104968

(39239) 52258

(124819)

125296

Compliance

(1) Major Program

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

Current assets

Deferred outflows

$ 15502529

8505652

24084812

$ 15697629

8988075

24760483

$ (195100)

(482423)

(675671)

Current Liabilities

Deferred Inflows

2477567

404275

2881842

2747334

2840923

(269767)

310686

Net Position

Unrestricted

8505652

1459557

11237761

8988075

1809910

11121575

(482423)

(350353)

116186

Miscellaneous 798697 2782345 (1983648)

Total Revenues 28892822 29362429 (469607)

Other Uses 6604863 6883272 (278409)

Total Expenses 29609410 29888752 (279342)

Ending Fund Balance

$ 12337679 $ 12652365 $ (314686)

CAPITAL ASSETS

$ 13117286 2385243 15713 60918

8505651

$ 1214791 1078874 183903 4042752881842

$ 8505651 1459557 11237761

PROGRAM REVENUES

ASSETS

Instruction

Support Services

Other uses

$ 6373797

16630752

6604863

$ 29609411

$ 476782

1281591

$ 1758374

$ 3797863

10208659

$ 14006523

(2099151)

(5140501)

(6604863)

(13844515)

6167665 6161563

132971 71930 251821 341975

13127924

(716591)

21919560

$ 21202969

GENERAL FUND

$ 4716530 574415 15713

$ 466751--

$ 37915 1078853

$ 5218--

15713 517981

-762035 2411538

461533-

3366152 1683043

5049195

4567852 127785

4695638

13117286 2385243 15713

15518242

$ 1033842 21

317688

1351551

$ 137815 -

224402

$ 1214791 1078874 404275

2697939

- - 482624

- - 15713 941576 - 1459557 1883020 1854111 3737131 873047 2617126 4713741

- - 2411538

3697643 4471236 12337679

$ 5049195 $ 4695638 $ 15518242

$ 6118464 -

121590 6161563 1176776 71930 ---

19396 ------

195150 8135557

-168099

77651 39158

-(4615919) (1100002)

250000 --

$ - $ - $ 6118464 5249019 - 5249019 7039390 1577128 8757504

- - 6161563 39020 542579 1758374 - - 71930

132971 - 132971 218584 123391 341975 1224 250597 251821

12680207 2493694 28843619

5811522 21013 6027685 1984560 6082307 16202423

77651 108768 7309 323334

7904850 6110629 22631093

4775357 (3616935) 6212526

308200 4132719 4690919 - (75000) (4690919)

(5427210) - (6527212)

(5119010) 4057719 (6527212)

(343653) 440784 (314686)

4041296 4030452 12652365

$ 3697643 $ 4471236 $ 12337679

June 30 2014

$ (183903) 60918

(122985)

31830 (512) 31318

864816 (1347240)

(482424)

A REPORTING ENTITY

GENERAL FUND

PROPERTY TAXES

GRANTS

INVENTORIES

CAPITAL ASSETS

FUND EQUITY

NET POSITION

ESTIMATES

Investments

Total $ 13117286

Total $ 13170794 $ 13170794 $ -

Interest Rate Risk

Credit Risk

5 GRANTS RECEIVABLE

6 CAPITAL ASSETS

$ 1347240

14452718 864817 - 15317535

7 RISK MANAGEMENT

Program Eligibility

Benefit Amount

payment

2014 2013 2012

6302014 $ - $ 480403 $480403 000 NA 6302013 $ - $ 480403 $480403 000 NA 6302012 $ - $ 517275 $517275 000 NA 6302011 $ - $ 517275 $517275 000 NA 6302010 $ - $ 652725 $652725 000 NA 6302009 $ - $ 697308 $697308 000 NA

$ 4690919 $ 4690919

517981 - 941576 - 1459557

762035 461533 873047 2617125 4713740

Unassigned 2411538 2411538

Vacation Payable

June 30 2013

$ 215733

Additions

$ 183903

Deletions

$ 215733

June 30 2014

$ 183903

2014 2013 2012

Annual pension cost

$ 63601

(1843)

$ 63601

(2309)

$ 69797

(1130)

(61430)

(60918) $

(76960)

(61430) $

(37682)

(76960)

6302014 $ - $ 480403 $ 480403 000 NA 6302013 $ - $ 480403 $ 480403 000 NA 6302012 $ - $ 533305 $ 533305 000 NA 6302011 $ - $ 533305 $ 533305 000 NA 6302010 $ - $ 652725 $ 652725 000 NA 6302009 $ - $ 697308 $ 697308 000 NA

GENERAL FUND

6100000 6100000 60000 60000

1050294 1050294 25000 25000

ACTUAL

6118464 71930

1176776 27285

7870 12248 126482 2285

$ 6900211 50000

$ 6161563 94305

$ (738648) 42190

Total Revenue $ 14185505 $ 14185505 $ 13650323 $ (547574)

GENERAL FUND

ORIGINAL BUDGET

204091 $

FINAL BUDGET

204091 $

SALARIES

108058 $

EMPLOYEE BENEFITS

$ 160648 2502651 281039 231390

$ 82778 1419919 90140 116095

$ 48070 732336 47335 59794

121100 902516 375821 3111595

-533460 197515 1195851

-257095 109910 599930

221596 573110 462586 50654

114703 182330 116203 22912

76523 109940 64712 13206

6110 Contingency $ 1200000 $ 1200000 (1) $ - $ -

(5519442) (1100000)

(5519440)(1100002)

PURCHASED SERVICES

CAPITAL OUTLAY

OTHER OBJECTS TOTAL

$ 17104 $ 2465 $ - $ 10349 $ 195150 $ 8941

$ 6050 171915 10012 9160

$ 1687 52885 91079 2318

$ ----

$ 7761 134150 13360 10493

$ 146347 2511205 251925 197860

$ 14301 (8554) 29115 33530

28208 34283 42136 252994

7011 14795 9702

468133

168099

4270 9046 1460

150783

39488 848678 360723 2835790

81612 53838 15098 275805

20513 13918 215746 1135

806071 $

2420 14260 23875

688165 $

168099 $

184 89933 27040 2086

450564 $

214341 410381 447577 39340

8303656 $

7255 162729 15009 11314

691050

823175

690630

168099

460913

8498806

$ 1200000

1899991

5151517 1364809

(4615919) (1100002)

903521 -

(5715921) 903521

(564404) 2268330

4271671 (561063)

$ 3707267 $ 1694875

ORIGINAL BUDGET

FINAL BUDGET ACTUAL

REVENUES

$ -3233206

$ 39020 218584 5789 1224

$ 39020 (3014622)

5789 1224

Total Revenues $ 13632232 $ 13632232 $ 12680207 $ (952025)

ORIGINAL BUDGET

EMPLOYEE BENEFITS

$ 1093451 3460937 1065983 600000

$ 638908 1881635 516413

3378721058332282887

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

78680 85108 126300

297 341957

-986 -

163541 43413

298825510067924103

188568-

9088229491

308200 (507190) (6889796)

308200(507190) (1)(6889796) (1)

- - - - - -

49601 8968 - $ 78192 $ 1113540 $ (20089) 422532 38152 - 255415 3656066 (195129) 139946 30186 - 72484 1041916 24067

- - - - - 600000

612078 77306 - 406091 5811522 408849

21046 561 - 9384 139553 11359 26635 771 - 45379 212993 (123689) 45650 2264 - 18182 260319 137762

- - - - 400 (400) 82533 8370 - 46920 668348 (6458) 16528 175 - 1249 17951 901 677 - - 142 2033 (2033) - - - - - 350700

12659 3484 - 21875 292441 24112 169017 1966 18827 18368 281082 18112

- - - - - 67700

- 55172 89941 - 145113 825887

- - - - 73094 499161

374744 72763 108768 161499 209332773 1803113

$ 986822 $ 150069 $ 108768 $ $ 567590 7904850 2211962

4775357 1259937

308200 -- 507190

(5427210) 1462586

(5119010) 1969776

(343653) 3229713

4041296 (660015)

$ 3697643 $ 2569698

REVENUES

1933411 $ 1933411 521863 521863

- -37458 37458

2492732 2492732

25000 $ 25000

ACTUAL

1577128 542579 123391 250597

2493694

(356283) 20716 123391 213139

Total Revenues $ 2517732 $ 2517732 $ 2493694 $ 962

ORIGINAL BUDGET

EMPLOYEE BENEFITS

90000 234808 324808

90000 $ 234808

$ 324808 (1) $

$ 1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

$ 681180 -

305321 109341 676494

-119450 17185

86127 ---

706184

365312-

11787417718331817

-447089865

68477---

370986

6110 Contingency $ 1227160 $ 1227160 $ - $ -

(75000) 5543432 (325944)

(75000) (1)5543432(325944) (1)

- - - - - -

VARIANCE BUDGET

5111 14788 - 1114 $ 21013 $ 68987 - - - - - 234808

$ 5111 $ 14788 $ - $ 1114 $ 21013 $ 303795

77026 4799 - 63340 $ 1191657 $ 208574 110764 - - - 110764 20241 4828 - 25103 473367 14797 141588 1208 - 15112 284967 141364 52142 16250 - 60295 1136999 83013

- 610 - - 610 53879 1608 239 - 8489 174494 32923 800 309505 - 9296 346651 (164859)

13205 8658 - 1339 34854 25731 212138 6797 - 3485 222420 567809

2175 55 - 8172 165005 1310274 23249 4840 - 1573 29661 28339

- 7413 - - 7413 3587 - 671 - - 671 5829

299064 425987 7309 100553 1910083 103591

$ 954000 $ 791861 $ 7309 $ 296756 $ 6089616 $ 2346845

$ - $ - $ - $ - $ - $ 1227160

$ 959111 $ 806649 $ 7309 $ 297870 $ 6110629 $ 3877800

(3616935) 3853762

(75000) -4132719 (1410713)

- 325944

4057719 (1084769)

440784 2768993

4030452 (1512980)

$ 4471236 $ 1256013

REVENUES

CAPITAL PROJECTS

Total Revenues 50000 50000 19396 (30604)

50000 10000 545000

12211 65440 39158

37789 (55440) 505842

Contingency 150000 150000 (1) - 150000

TAX YEAR

UNCOLLECTED 7113

DEDUCT DISCOUNTS

ADJUSTMENTS TO

ROLLS INTEREST

BALANCE UNCOLLECTED

OR UNSEGREGATED

AT 63014

Current 2013-14 $ 6275496 $ 161343 $ 17152 $ 5132 $ 5893074 $ 238231

216616 115654 74536 28015 4288 2364 8469

(4) (1) -----

22104 20049 8886 8318 (379) (289) (112)

12964 14062 20238 10793 1160 762 1195

103934 45298 41423 18205 1429 833 773

134791 90406 41999 18128 2480 1243 7584

Total Prior 449943 $ (6) 58577 61173 211895 296631

Total $ 6725439 161337 $ 75728 $ 66305 $ 610496809 $ 534862

June 30 2013 June 30 2014

$ 6104968

(39239) 52258

(124819)

125296

Compliance

(1) Major Program

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

Current assets

Deferred outflows

$ 15502529

8505652

24084812

$ 15697629

8988075

24760483

$ (195100)

(482423)

(675671)

Current Liabilities

Deferred Inflows

2477567

404275

2881842

2747334

2840923

(269767)

310686

Net Position

Unrestricted

8505652

1459557

11237761

8988075

1809910

11121575

(482423)

(350353)

116186

Miscellaneous 798697 2782345 (1983648)

Total Revenues 28892822 29362429 (469607)

Other Uses 6604863 6883272 (278409)

Total Expenses 29609410 29888752 (279342)

Ending Fund Balance

$ 12337679 $ 12652365 $ (314686)

CAPITAL ASSETS

$ 13117286 2385243 15713 60918

8505651

$ 1214791 1078874 183903 4042752881842

$ 8505651 1459557 11237761

PROGRAM REVENUES

ASSETS

Instruction

Support Services

Other uses

$ 6373797

16630752

6604863

$ 29609411

$ 476782

1281591

$ 1758374

$ 3797863

10208659

$ 14006523

(2099151)

(5140501)

(6604863)

(13844515)

6167665 6161563

132971 71930 251821 341975

13127924

(716591)

21919560

$ 21202969

GENERAL FUND

$ 4716530 574415 15713

$ 466751--

$ 37915 1078853

$ 5218--

15713 517981

-762035 2411538

461533-

3366152 1683043

5049195

4567852 127785

4695638

13117286 2385243 15713

15518242

$ 1033842 21

317688

1351551

$ 137815 -

224402

$ 1214791 1078874 404275

2697939

- - 482624

- - 15713 941576 - 1459557 1883020 1854111 3737131 873047 2617126 4713741

- - 2411538

3697643 4471236 12337679

$ 5049195 $ 4695638 $ 15518242

$ 6118464 -

121590 6161563 1176776 71930 ---

19396 ------

195150 8135557

-168099

77651 39158

-(4615919) (1100002)

250000 --

$ - $ - $ 6118464 5249019 - 5249019 7039390 1577128 8757504

- - 6161563 39020 542579 1758374 - - 71930

132971 - 132971 218584 123391 341975 1224 250597 251821

12680207 2493694 28843619

5811522 21013 6027685 1984560 6082307 16202423

77651 108768 7309 323334

7904850 6110629 22631093

4775357 (3616935) 6212526

308200 4132719 4690919 - (75000) (4690919)

(5427210) - (6527212)

(5119010) 4057719 (6527212)

(343653) 440784 (314686)

4041296 4030452 12652365

$ 3697643 $ 4471236 $ 12337679

June 30 2014

$ (183903) 60918

(122985)

31830 (512) 31318

864816 (1347240)

(482424)

A REPORTING ENTITY

GENERAL FUND

PROPERTY TAXES

GRANTS

INVENTORIES

CAPITAL ASSETS

FUND EQUITY

NET POSITION

ESTIMATES

Investments

Total $ 13117286

Total $ 13170794 $ 13170794 $ -

Interest Rate Risk

Credit Risk

5 GRANTS RECEIVABLE

6 CAPITAL ASSETS

$ 1347240

14452718 864817 - 15317535

7 RISK MANAGEMENT

Program Eligibility

Benefit Amount

payment

2014 2013 2012

6302014 $ - $ 480403 $480403 000 NA 6302013 $ - $ 480403 $480403 000 NA 6302012 $ - $ 517275 $517275 000 NA 6302011 $ - $ 517275 $517275 000 NA 6302010 $ - $ 652725 $652725 000 NA 6302009 $ - $ 697308 $697308 000 NA

$ 4690919 $ 4690919

517981 - 941576 - 1459557

762035 461533 873047 2617125 4713740

Unassigned 2411538 2411538

Vacation Payable

June 30 2013

$ 215733

Additions

$ 183903

Deletions

$ 215733

June 30 2014

$ 183903

2014 2013 2012

Annual pension cost

$ 63601

(1843)

$ 63601

(2309)

$ 69797

(1130)

(61430)

(60918) $

(76960)

(61430) $

(37682)

(76960)

6302014 $ - $ 480403 $ 480403 000 NA 6302013 $ - $ 480403 $ 480403 000 NA 6302012 $ - $ 533305 $ 533305 000 NA 6302011 $ - $ 533305 $ 533305 000 NA 6302010 $ - $ 652725 $ 652725 000 NA 6302009 $ - $ 697308 $ 697308 000 NA

GENERAL FUND

6100000 6100000 60000 60000

1050294 1050294 25000 25000

ACTUAL

6118464 71930

1176776 27285

7870 12248 126482 2285

$ 6900211 50000

$ 6161563 94305

$ (738648) 42190

Total Revenue $ 14185505 $ 14185505 $ 13650323 $ (547574)

GENERAL FUND

ORIGINAL BUDGET

204091 $

FINAL BUDGET

204091 $

SALARIES

108058 $

EMPLOYEE BENEFITS

$ 160648 2502651 281039 231390

$ 82778 1419919 90140 116095

$ 48070 732336 47335 59794

121100 902516 375821 3111595

-533460 197515 1195851

-257095 109910 599930

221596 573110 462586 50654

114703 182330 116203 22912

76523 109940 64712 13206

6110 Contingency $ 1200000 $ 1200000 (1) $ - $ -

(5519442) (1100000)

(5519440)(1100002)

PURCHASED SERVICES

CAPITAL OUTLAY

OTHER OBJECTS TOTAL

$ 17104 $ 2465 $ - $ 10349 $ 195150 $ 8941

$ 6050 171915 10012 9160

$ 1687 52885 91079 2318

$ ----

$ 7761 134150 13360 10493

$ 146347 2511205 251925 197860

$ 14301 (8554) 29115 33530

28208 34283 42136 252994

7011 14795 9702

468133

168099

4270 9046 1460

150783

39488 848678 360723 2835790

81612 53838 15098 275805

20513 13918 215746 1135

806071 $

2420 14260 23875

688165 $

168099 $

184 89933 27040 2086

450564 $

214341 410381 447577 39340

8303656 $

7255 162729 15009 11314

691050

823175

690630

168099

460913

8498806

$ 1200000

1899991

5151517 1364809

(4615919) (1100002)

903521 -

(5715921) 903521

(564404) 2268330

4271671 (561063)

$ 3707267 $ 1694875

ORIGINAL BUDGET

FINAL BUDGET ACTUAL

REVENUES

$ -3233206

$ 39020 218584 5789 1224

$ 39020 (3014622)

5789 1224

Total Revenues $ 13632232 $ 13632232 $ 12680207 $ (952025)

ORIGINAL BUDGET

EMPLOYEE BENEFITS

$ 1093451 3460937 1065983 600000

$ 638908 1881635 516413

3378721058332282887

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

78680 85108 126300

297 341957

-986 -

163541 43413

298825510067924103

188568-

9088229491

308200 (507190) (6889796)

308200(507190) (1)(6889796) (1)

- - - - - -

49601 8968 - $ 78192 $ 1113540 $ (20089) 422532 38152 - 255415 3656066 (195129) 139946 30186 - 72484 1041916 24067

- - - - - 600000

612078 77306 - 406091 5811522 408849

21046 561 - 9384 139553 11359 26635 771 - 45379 212993 (123689) 45650 2264 - 18182 260319 137762

- - - - 400 (400) 82533 8370 - 46920 668348 (6458) 16528 175 - 1249 17951 901 677 - - 142 2033 (2033) - - - - - 350700

12659 3484 - 21875 292441 24112 169017 1966 18827 18368 281082 18112

- - - - - 67700

- 55172 89941 - 145113 825887

- - - - 73094 499161

374744 72763 108768 161499 209332773 1803113

$ 986822 $ 150069 $ 108768 $ $ 567590 7904850 2211962

4775357 1259937

308200 -- 507190

(5427210) 1462586

(5119010) 1969776

(343653) 3229713

4041296 (660015)

$ 3697643 $ 2569698

REVENUES

1933411 $ 1933411 521863 521863

- -37458 37458

2492732 2492732

25000 $ 25000

ACTUAL

1577128 542579 123391 250597

2493694

(356283) 20716 123391 213139

Total Revenues $ 2517732 $ 2517732 $ 2493694 $ 962

ORIGINAL BUDGET

EMPLOYEE BENEFITS

90000 234808 324808

90000 $ 234808

$ 324808 (1) $

$ 1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

$ 681180 -

305321 109341 676494

-119450 17185

86127 ---

706184

365312-

11787417718331817

-447089865

68477---

370986

6110 Contingency $ 1227160 $ 1227160 $ - $ -

(75000) 5543432 (325944)

(75000) (1)5543432(325944) (1)

- - - - - -

VARIANCE BUDGET

5111 14788 - 1114 $ 21013 $ 68987 - - - - - 234808

$ 5111 $ 14788 $ - $ 1114 $ 21013 $ 303795

77026 4799 - 63340 $ 1191657 $ 208574 110764 - - - 110764 20241 4828 - 25103 473367 14797 141588 1208 - 15112 284967 141364 52142 16250 - 60295 1136999 83013

- 610 - - 610 53879 1608 239 - 8489 174494 32923 800 309505 - 9296 346651 (164859)

13205 8658 - 1339 34854 25731 212138 6797 - 3485 222420 567809

2175 55 - 8172 165005 1310274 23249 4840 - 1573 29661 28339

- 7413 - - 7413 3587 - 671 - - 671 5829

299064 425987 7309 100553 1910083 103591

$ 954000 $ 791861 $ 7309 $ 296756 $ 6089616 $ 2346845

$ - $ - $ - $ - $ - $ 1227160

$ 959111 $ 806649 $ 7309 $ 297870 $ 6110629 $ 3877800

(3616935) 3853762

(75000) -4132719 (1410713)

- 325944

4057719 (1084769)

440784 2768993

4030452 (1512980)

$ 4471236 $ 1256013

REVENUES

CAPITAL PROJECTS

Total Revenues 50000 50000 19396 (30604)

50000 10000 545000

12211 65440 39158

37789 (55440) 505842

Contingency 150000 150000 (1) - 150000

TAX YEAR

UNCOLLECTED 7113

DEDUCT DISCOUNTS

ADJUSTMENTS TO

ROLLS INTEREST

BALANCE UNCOLLECTED

OR UNSEGREGATED

AT 63014

Current 2013-14 $ 6275496 $ 161343 $ 17152 $ 5132 $ 5893074 $ 238231

216616 115654 74536 28015 4288 2364 8469

(4) (1) -----

22104 20049 8886 8318 (379) (289) (112)

12964 14062 20238 10793 1160 762 1195

103934 45298 41423 18205 1429 833 773

134791 90406 41999 18128 2480 1243 7584

Total Prior 449943 $ (6) 58577 61173 211895 296631

Total $ 6725439 161337 $ 75728 $ 66305 $ 610496809 $ 534862

June 30 2013 June 30 2014

$ 6104968

(39239) 52258

(124819)

125296

Compliance

(1) Major Program

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

Current assets

Deferred outflows

$ 15502529

8505652

24084812

$ 15697629

8988075

24760483

$ (195100)

(482423)

(675671)

Current Liabilities

Deferred Inflows

2477567

404275

2881842

2747334

2840923

(269767)

310686

Net Position

Unrestricted

8505652

1459557

11237761

8988075

1809910

11121575

(482423)

(350353)

116186

Miscellaneous 798697 2782345 (1983648)

Total Revenues 28892822 29362429 (469607)

Other Uses 6604863 6883272 (278409)

Total Expenses 29609410 29888752 (279342)

Ending Fund Balance

$ 12337679 $ 12652365 $ (314686)

CAPITAL ASSETS

$ 13117286 2385243 15713 60918

8505651

$ 1214791 1078874 183903 4042752881842

$ 8505651 1459557 11237761

PROGRAM REVENUES

ASSETS

Instruction

Support Services

Other uses

$ 6373797

16630752

6604863

$ 29609411

$ 476782

1281591

$ 1758374

$ 3797863

10208659

$ 14006523

(2099151)

(5140501)

(6604863)

(13844515)

6167665 6161563

132971 71930 251821 341975

13127924

(716591)

21919560

$ 21202969

GENERAL FUND

$ 4716530 574415 15713

$ 466751--

$ 37915 1078853

$ 5218--

15713 517981

-762035 2411538

461533-

3366152 1683043

5049195

4567852 127785

4695638

13117286 2385243 15713

15518242

$ 1033842 21

317688

1351551

$ 137815 -

224402

$ 1214791 1078874 404275

2697939

- - 482624

- - 15713 941576 - 1459557 1883020 1854111 3737131 873047 2617126 4713741

- - 2411538

3697643 4471236 12337679

$ 5049195 $ 4695638 $ 15518242

$ 6118464 -

121590 6161563 1176776 71930 ---

19396 ------

195150 8135557

-168099

77651 39158

-(4615919) (1100002)

250000 --

$ - $ - $ 6118464 5249019 - 5249019 7039390 1577128 8757504

- - 6161563 39020 542579 1758374 - - 71930

132971 - 132971 218584 123391 341975 1224 250597 251821

12680207 2493694 28843619

5811522 21013 6027685 1984560 6082307 16202423

77651 108768 7309 323334

7904850 6110629 22631093

4775357 (3616935) 6212526

308200 4132719 4690919 - (75000) (4690919)

(5427210) - (6527212)

(5119010) 4057719 (6527212)

(343653) 440784 (314686)

4041296 4030452 12652365

$ 3697643 $ 4471236 $ 12337679

June 30 2014

$ (183903) 60918

(122985)

31830 (512) 31318

864816 (1347240)

(482424)

A REPORTING ENTITY

GENERAL FUND

PROPERTY TAXES

GRANTS

INVENTORIES

CAPITAL ASSETS

FUND EQUITY

NET POSITION

ESTIMATES

Investments

Total $ 13117286

Total $ 13170794 $ 13170794 $ -

Interest Rate Risk

Credit Risk

5 GRANTS RECEIVABLE

6 CAPITAL ASSETS

$ 1347240

14452718 864817 - 15317535

7 RISK MANAGEMENT

Program Eligibility

Benefit Amount

payment

2014 2013 2012

6302014 $ - $ 480403 $480403 000 NA 6302013 $ - $ 480403 $480403 000 NA 6302012 $ - $ 517275 $517275 000 NA 6302011 $ - $ 517275 $517275 000 NA 6302010 $ - $ 652725 $652725 000 NA 6302009 $ - $ 697308 $697308 000 NA

$ 4690919 $ 4690919

517981 - 941576 - 1459557

762035 461533 873047 2617125 4713740

Unassigned 2411538 2411538

Vacation Payable

June 30 2013

$ 215733

Additions

$ 183903

Deletions

$ 215733

June 30 2014

$ 183903

2014 2013 2012

Annual pension cost

$ 63601

(1843)

$ 63601

(2309)

$ 69797

(1130)

(61430)

(60918) $

(76960)

(61430) $

(37682)

(76960)

6302014 $ - $ 480403 $ 480403 000 NA 6302013 $ - $ 480403 $ 480403 000 NA 6302012 $ - $ 533305 $ 533305 000 NA 6302011 $ - $ 533305 $ 533305 000 NA 6302010 $ - $ 652725 $ 652725 000 NA 6302009 $ - $ 697308 $ 697308 000 NA

GENERAL FUND

6100000 6100000 60000 60000

1050294 1050294 25000 25000

ACTUAL

6118464 71930

1176776 27285

7870 12248 126482 2285

$ 6900211 50000

$ 6161563 94305

$ (738648) 42190

Total Revenue $ 14185505 $ 14185505 $ 13650323 $ (547574)

GENERAL FUND

ORIGINAL BUDGET

204091 $

FINAL BUDGET

204091 $

SALARIES

108058 $

EMPLOYEE BENEFITS

$ 160648 2502651 281039 231390

$ 82778 1419919 90140 116095

$ 48070 732336 47335 59794

121100 902516 375821 3111595

-533460 197515 1195851

-257095 109910 599930

221596 573110 462586 50654

114703 182330 116203 22912

76523 109940 64712 13206

6110 Contingency $ 1200000 $ 1200000 (1) $ - $ -

(5519442) (1100000)

(5519440)(1100002)

PURCHASED SERVICES

CAPITAL OUTLAY

OTHER OBJECTS TOTAL

$ 17104 $ 2465 $ - $ 10349 $ 195150 $ 8941

$ 6050 171915 10012 9160

$ 1687 52885 91079 2318

$ ----

$ 7761 134150 13360 10493

$ 146347 2511205 251925 197860

$ 14301 (8554) 29115 33530

28208 34283 42136 252994

7011 14795 9702

468133

168099

4270 9046 1460

150783

39488 848678 360723 2835790

81612 53838 15098 275805

20513 13918 215746 1135

806071 $

2420 14260 23875

688165 $

168099 $

184 89933 27040 2086

450564 $

214341 410381 447577 39340

8303656 $

7255 162729 15009 11314

691050

823175

690630

168099

460913

8498806

$ 1200000

1899991

5151517 1364809

(4615919) (1100002)

903521 -

(5715921) 903521

(564404) 2268330

4271671 (561063)

$ 3707267 $ 1694875

ORIGINAL BUDGET

FINAL BUDGET ACTUAL

REVENUES

$ -3233206

$ 39020 218584 5789 1224

$ 39020 (3014622)

5789 1224

Total Revenues $ 13632232 $ 13632232 $ 12680207 $ (952025)

ORIGINAL BUDGET

EMPLOYEE BENEFITS

$ 1093451 3460937 1065983 600000

$ 638908 1881635 516413

3378721058332282887

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

78680 85108 126300

297 341957

-986 -

163541 43413

298825510067924103

188568-

9088229491

308200 (507190) (6889796)

308200(507190) (1)(6889796) (1)

- - - - - -

49601 8968 - $ 78192 $ 1113540 $ (20089) 422532 38152 - 255415 3656066 (195129) 139946 30186 - 72484 1041916 24067

- - - - - 600000

612078 77306 - 406091 5811522 408849

21046 561 - 9384 139553 11359 26635 771 - 45379 212993 (123689) 45650 2264 - 18182 260319 137762

- - - - 400 (400) 82533 8370 - 46920 668348 (6458) 16528 175 - 1249 17951 901 677 - - 142 2033 (2033) - - - - - 350700

12659 3484 - 21875 292441 24112 169017 1966 18827 18368 281082 18112

- - - - - 67700

- 55172 89941 - 145113 825887

- - - - 73094 499161

374744 72763 108768 161499 209332773 1803113

$ 986822 $ 150069 $ 108768 $ $ 567590 7904850 2211962

4775357 1259937

308200 -- 507190

(5427210) 1462586

(5119010) 1969776

(343653) 3229713

4041296 (660015)

$ 3697643 $ 2569698

REVENUES

1933411 $ 1933411 521863 521863

- -37458 37458

2492732 2492732

25000 $ 25000

ACTUAL

1577128 542579 123391 250597

2493694

(356283) 20716 123391 213139

Total Revenues $ 2517732 $ 2517732 $ 2493694 $ 962

ORIGINAL BUDGET

EMPLOYEE BENEFITS

90000 234808 324808

90000 $ 234808

$ 324808 (1) $

$ 1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

$ 681180 -

305321 109341 676494

-119450 17185

86127 ---

706184

365312-

11787417718331817

-447089865

68477---

370986

6110 Contingency $ 1227160 $ 1227160 $ - $ -

(75000) 5543432 (325944)

(75000) (1)5543432(325944) (1)

- - - - - -

VARIANCE BUDGET

5111 14788 - 1114 $ 21013 $ 68987 - - - - - 234808

$ 5111 $ 14788 $ - $ 1114 $ 21013 $ 303795

77026 4799 - 63340 $ 1191657 $ 208574 110764 - - - 110764 20241 4828 - 25103 473367 14797 141588 1208 - 15112 284967 141364 52142 16250 - 60295 1136999 83013

- 610 - - 610 53879 1608 239 - 8489 174494 32923 800 309505 - 9296 346651 (164859)

13205 8658 - 1339 34854 25731 212138 6797 - 3485 222420 567809

2175 55 - 8172 165005 1310274 23249 4840 - 1573 29661 28339

- 7413 - - 7413 3587 - 671 - - 671 5829

299064 425987 7309 100553 1910083 103591

$ 954000 $ 791861 $ 7309 $ 296756 $ 6089616 $ 2346845

$ - $ - $ - $ - $ - $ 1227160

$ 959111 $ 806649 $ 7309 $ 297870 $ 6110629 $ 3877800

(3616935) 3853762

(75000) -4132719 (1410713)

- 325944

4057719 (1084769)

440784 2768993

4030452 (1512980)

$ 4471236 $ 1256013

REVENUES

CAPITAL PROJECTS

Total Revenues 50000 50000 19396 (30604)

50000 10000 545000

12211 65440 39158

37789 (55440) 505842

Contingency 150000 150000 (1) - 150000

TAX YEAR

UNCOLLECTED 7113

DEDUCT DISCOUNTS

ADJUSTMENTS TO

ROLLS INTEREST

BALANCE UNCOLLECTED

OR UNSEGREGATED

AT 63014

Current 2013-14 $ 6275496 $ 161343 $ 17152 $ 5132 $ 5893074 $ 238231

216616 115654 74536 28015 4288 2364 8469

(4) (1) -----

22104 20049 8886 8318 (379) (289) (112)

12964 14062 20238 10793 1160 762 1195

103934 45298 41423 18205 1429 833 773

134791 90406 41999 18128 2480 1243 7584

Total Prior 449943 $ (6) 58577 61173 211895 296631

Total $ 6725439 161337 $ 75728 $ 66305 $ 610496809 $ 534862

June 30 2013 June 30 2014

$ 6104968

(39239) 52258

(124819)

125296

Compliance

(1) Major Program

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

Current assets

Deferred outflows

$ 15502529

8505652

24084812

$ 15697629

8988075

24760483

$ (195100)

(482423)

(675671)

Current Liabilities

Deferred Inflows

2477567

404275

2881842

2747334

2840923

(269767)

310686

Net Position

Unrestricted

8505652

1459557

11237761

8988075

1809910

11121575

(482423)

(350353)

116186

Miscellaneous 798697 2782345 (1983648)

Total Revenues 28892822 29362429 (469607)

Other Uses 6604863 6883272 (278409)

Total Expenses 29609410 29888752 (279342)

Ending Fund Balance

$ 12337679 $ 12652365 $ (314686)

CAPITAL ASSETS

$ 13117286 2385243 15713 60918

8505651

$ 1214791 1078874 183903 4042752881842

$ 8505651 1459557 11237761

PROGRAM REVENUES

ASSETS

Instruction

Support Services

Other uses

$ 6373797

16630752

6604863

$ 29609411

$ 476782

1281591

$ 1758374

$ 3797863

10208659

$ 14006523

(2099151)

(5140501)

(6604863)

(13844515)

6167665 6161563

132971 71930 251821 341975

13127924

(716591)

21919560

$ 21202969

GENERAL FUND

$ 4716530 574415 15713

$ 466751--

$ 37915 1078853

$ 5218--

15713 517981

-762035 2411538

461533-

3366152 1683043

5049195

4567852 127785

4695638

13117286 2385243 15713

15518242

$ 1033842 21

317688

1351551

$ 137815 -

224402

$ 1214791 1078874 404275

2697939

- - 482624

- - 15713 941576 - 1459557 1883020 1854111 3737131 873047 2617126 4713741

- - 2411538

3697643 4471236 12337679

$ 5049195 $ 4695638 $ 15518242

$ 6118464 -

121590 6161563 1176776 71930 ---

19396 ------

195150 8135557

-168099

77651 39158

-(4615919) (1100002)

250000 --

$ - $ - $ 6118464 5249019 - 5249019 7039390 1577128 8757504

- - 6161563 39020 542579 1758374 - - 71930

132971 - 132971 218584 123391 341975 1224 250597 251821

12680207 2493694 28843619

5811522 21013 6027685 1984560 6082307 16202423

77651 108768 7309 323334

7904850 6110629 22631093

4775357 (3616935) 6212526

308200 4132719 4690919 - (75000) (4690919)

(5427210) - (6527212)

(5119010) 4057719 (6527212)

(343653) 440784 (314686)

4041296 4030452 12652365

$ 3697643 $ 4471236 $ 12337679

June 30 2014

$ (183903) 60918

(122985)

31830 (512) 31318

864816 (1347240)

(482424)

A REPORTING ENTITY

GENERAL FUND

PROPERTY TAXES

GRANTS

INVENTORIES

CAPITAL ASSETS

FUND EQUITY

NET POSITION

ESTIMATES

Investments

Total $ 13117286

Total $ 13170794 $ 13170794 $ -

Interest Rate Risk

Credit Risk

5 GRANTS RECEIVABLE

6 CAPITAL ASSETS

$ 1347240

14452718 864817 - 15317535

7 RISK MANAGEMENT

Program Eligibility

Benefit Amount

payment

2014 2013 2012

6302014 $ - $ 480403 $480403 000 NA 6302013 $ - $ 480403 $480403 000 NA 6302012 $ - $ 517275 $517275 000 NA 6302011 $ - $ 517275 $517275 000 NA 6302010 $ - $ 652725 $652725 000 NA 6302009 $ - $ 697308 $697308 000 NA

$ 4690919 $ 4690919

517981 - 941576 - 1459557

762035 461533 873047 2617125 4713740

Unassigned 2411538 2411538

Vacation Payable

June 30 2013

$ 215733

Additions

$ 183903

Deletions

$ 215733

June 30 2014

$ 183903

2014 2013 2012

Annual pension cost

$ 63601

(1843)

$ 63601

(2309)

$ 69797

(1130)

(61430)

(60918) $

(76960)

(61430) $

(37682)

(76960)

6302014 $ - $ 480403 $ 480403 000 NA 6302013 $ - $ 480403 $ 480403 000 NA 6302012 $ - $ 533305 $ 533305 000 NA 6302011 $ - $ 533305 $ 533305 000 NA 6302010 $ - $ 652725 $ 652725 000 NA 6302009 $ - $ 697308 $ 697308 000 NA

GENERAL FUND

6100000 6100000 60000 60000

1050294 1050294 25000 25000

ACTUAL

6118464 71930

1176776 27285

7870 12248 126482 2285

$ 6900211 50000

$ 6161563 94305

$ (738648) 42190

Total Revenue $ 14185505 $ 14185505 $ 13650323 $ (547574)

GENERAL FUND

ORIGINAL BUDGET

204091 $

FINAL BUDGET

204091 $

SALARIES

108058 $

EMPLOYEE BENEFITS

$ 160648 2502651 281039 231390

$ 82778 1419919 90140 116095

$ 48070 732336 47335 59794

121100 902516 375821 3111595

-533460 197515 1195851

-257095 109910 599930

221596 573110 462586 50654

114703 182330 116203 22912

76523 109940 64712 13206

6110 Contingency $ 1200000 $ 1200000 (1) $ - $ -

(5519442) (1100000)

(5519440)(1100002)

PURCHASED SERVICES

CAPITAL OUTLAY

OTHER OBJECTS TOTAL

$ 17104 $ 2465 $ - $ 10349 $ 195150 $ 8941

$ 6050 171915 10012 9160

$ 1687 52885 91079 2318

$ ----

$ 7761 134150 13360 10493

$ 146347 2511205 251925 197860

$ 14301 (8554) 29115 33530

28208 34283 42136 252994

7011 14795 9702

468133

168099

4270 9046 1460

150783

39488 848678 360723 2835790

81612 53838 15098 275805

20513 13918 215746 1135

806071 $

2420 14260 23875

688165 $

168099 $

184 89933 27040 2086

450564 $

214341 410381 447577 39340

8303656 $

7255 162729 15009 11314

691050

823175

690630

168099

460913

8498806

$ 1200000

1899991

5151517 1364809

(4615919) (1100002)

903521 -

(5715921) 903521

(564404) 2268330

4271671 (561063)

$ 3707267 $ 1694875

ORIGINAL BUDGET

FINAL BUDGET ACTUAL

REVENUES

$ -3233206

$ 39020 218584 5789 1224

$ 39020 (3014622)

5789 1224

Total Revenues $ 13632232 $ 13632232 $ 12680207 $ (952025)

ORIGINAL BUDGET

EMPLOYEE BENEFITS

$ 1093451 3460937 1065983 600000

$ 638908 1881635 516413

3378721058332282887

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

78680 85108 126300

297 341957

-986 -

163541 43413

298825510067924103

188568-

9088229491

308200 (507190) (6889796)

308200(507190) (1)(6889796) (1)

- - - - - -

49601 8968 - $ 78192 $ 1113540 $ (20089) 422532 38152 - 255415 3656066 (195129) 139946 30186 - 72484 1041916 24067

- - - - - 600000

612078 77306 - 406091 5811522 408849

21046 561 - 9384 139553 11359 26635 771 - 45379 212993 (123689) 45650 2264 - 18182 260319 137762

- - - - 400 (400) 82533 8370 - 46920 668348 (6458) 16528 175 - 1249 17951 901 677 - - 142 2033 (2033) - - - - - 350700

12659 3484 - 21875 292441 24112 169017 1966 18827 18368 281082 18112

- - - - - 67700

- 55172 89941 - 145113 825887

- - - - 73094 499161

374744 72763 108768 161499 209332773 1803113

$ 986822 $ 150069 $ 108768 $ $ 567590 7904850 2211962

4775357 1259937

308200 -- 507190

(5427210) 1462586

(5119010) 1969776

(343653) 3229713

4041296 (660015)

$ 3697643 $ 2569698

REVENUES

1933411 $ 1933411 521863 521863

- -37458 37458

2492732 2492732

25000 $ 25000

ACTUAL

1577128 542579 123391 250597

2493694

(356283) 20716 123391 213139

Total Revenues $ 2517732 $ 2517732 $ 2493694 $ 962

ORIGINAL BUDGET

EMPLOYEE BENEFITS

90000 234808 324808

90000 $ 234808

$ 324808 (1) $

$ 1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

$ 681180 -

305321 109341 676494

-119450 17185

86127 ---

706184

365312-

11787417718331817

-447089865

68477---

370986

6110 Contingency $ 1227160 $ 1227160 $ - $ -

(75000) 5543432 (325944)

(75000) (1)5543432(325944) (1)

- - - - - -

VARIANCE BUDGET

5111 14788 - 1114 $ 21013 $ 68987 - - - - - 234808

$ 5111 $ 14788 $ - $ 1114 $ 21013 $ 303795

77026 4799 - 63340 $ 1191657 $ 208574 110764 - - - 110764 20241 4828 - 25103 473367 14797 141588 1208 - 15112 284967 141364 52142 16250 - 60295 1136999 83013

- 610 - - 610 53879 1608 239 - 8489 174494 32923 800 309505 - 9296 346651 (164859)

13205 8658 - 1339 34854 25731 212138 6797 - 3485 222420 567809

2175 55 - 8172 165005 1310274 23249 4840 - 1573 29661 28339

- 7413 - - 7413 3587 - 671 - - 671 5829

299064 425987 7309 100553 1910083 103591

$ 954000 $ 791861 $ 7309 $ 296756 $ 6089616 $ 2346845

$ - $ - $ - $ - $ - $ 1227160

$ 959111 $ 806649 $ 7309 $ 297870 $ 6110629 $ 3877800

(3616935) 3853762

(75000) -4132719 (1410713)

- 325944

4057719 (1084769)

440784 2768993

4030452 (1512980)

$ 4471236 $ 1256013

REVENUES

CAPITAL PROJECTS

Total Revenues 50000 50000 19396 (30604)

50000 10000 545000

12211 65440 39158

37789 (55440) 505842

Contingency 150000 150000 (1) - 150000

TAX YEAR

UNCOLLECTED 7113

DEDUCT DISCOUNTS

ADJUSTMENTS TO

ROLLS INTEREST

BALANCE UNCOLLECTED

OR UNSEGREGATED

AT 63014

Current 2013-14 $ 6275496 $ 161343 $ 17152 $ 5132 $ 5893074 $ 238231

216616 115654 74536 28015 4288 2364 8469

(4) (1) -----

22104 20049 8886 8318 (379) (289) (112)

12964 14062 20238 10793 1160 762 1195

103934 45298 41423 18205 1429 833 773

134791 90406 41999 18128 2480 1243 7584

Total Prior 449943 $ (6) 58577 61173 211895 296631

Total $ 6725439 161337 $ 75728 $ 66305 $ 610496809 $ 534862

June 30 2013 June 30 2014

$ 6104968

(39239) 52258

(124819)

125296

Compliance

(1) Major Program

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

Miscellaneous 798697 2782345 (1983648)

Total Revenues 28892822 29362429 (469607)

Other Uses 6604863 6883272 (278409)

Total Expenses 29609410 29888752 (279342)

Ending Fund Balance

$ 12337679 $ 12652365 $ (314686)

CAPITAL ASSETS

$ 13117286 2385243 15713 60918

8505651

$ 1214791 1078874 183903 4042752881842

$ 8505651 1459557 11237761

PROGRAM REVENUES

ASSETS

Instruction

Support Services

Other uses

$ 6373797

16630752

6604863

$ 29609411

$ 476782

1281591

$ 1758374

$ 3797863

10208659

$ 14006523

(2099151)

(5140501)

(6604863)

(13844515)

6167665 6161563

132971 71930 251821 341975

13127924

(716591)

21919560

$ 21202969

GENERAL FUND

$ 4716530 574415 15713

$ 466751--

$ 37915 1078853

$ 5218--

15713 517981

-762035 2411538

461533-

3366152 1683043

5049195

4567852 127785

4695638

13117286 2385243 15713

15518242

$ 1033842 21

317688

1351551

$ 137815 -

224402

$ 1214791 1078874 404275

2697939

- - 482624

- - 15713 941576 - 1459557 1883020 1854111 3737131 873047 2617126 4713741

- - 2411538

3697643 4471236 12337679

$ 5049195 $ 4695638 $ 15518242

$ 6118464 -

121590 6161563 1176776 71930 ---

19396 ------

195150 8135557

-168099

77651 39158

-(4615919) (1100002)

250000 --

$ - $ - $ 6118464 5249019 - 5249019 7039390 1577128 8757504

- - 6161563 39020 542579 1758374 - - 71930

132971 - 132971 218584 123391 341975 1224 250597 251821

12680207 2493694 28843619

5811522 21013 6027685 1984560 6082307 16202423

77651 108768 7309 323334

7904850 6110629 22631093

4775357 (3616935) 6212526

308200 4132719 4690919 - (75000) (4690919)

(5427210) - (6527212)

(5119010) 4057719 (6527212)

(343653) 440784 (314686)

4041296 4030452 12652365

$ 3697643 $ 4471236 $ 12337679

June 30 2014

$ (183903) 60918

(122985)

31830 (512) 31318

864816 (1347240)

(482424)

A REPORTING ENTITY

GENERAL FUND

PROPERTY TAXES

GRANTS

INVENTORIES

CAPITAL ASSETS

FUND EQUITY

NET POSITION

ESTIMATES

Investments

Total $ 13117286

Total $ 13170794 $ 13170794 $ -

Interest Rate Risk

Credit Risk

5 GRANTS RECEIVABLE

6 CAPITAL ASSETS

$ 1347240

14452718 864817 - 15317535

7 RISK MANAGEMENT

Program Eligibility

Benefit Amount

payment

2014 2013 2012

6302014 $ - $ 480403 $480403 000 NA 6302013 $ - $ 480403 $480403 000 NA 6302012 $ - $ 517275 $517275 000 NA 6302011 $ - $ 517275 $517275 000 NA 6302010 $ - $ 652725 $652725 000 NA 6302009 $ - $ 697308 $697308 000 NA

$ 4690919 $ 4690919

517981 - 941576 - 1459557

762035 461533 873047 2617125 4713740

Unassigned 2411538 2411538

Vacation Payable

June 30 2013

$ 215733

Additions

$ 183903

Deletions

$ 215733

June 30 2014

$ 183903

2014 2013 2012

Annual pension cost

$ 63601

(1843)

$ 63601

(2309)

$ 69797

(1130)

(61430)

(60918) $

(76960)

(61430) $

(37682)

(76960)

6302014 $ - $ 480403 $ 480403 000 NA 6302013 $ - $ 480403 $ 480403 000 NA 6302012 $ - $ 533305 $ 533305 000 NA 6302011 $ - $ 533305 $ 533305 000 NA 6302010 $ - $ 652725 $ 652725 000 NA 6302009 $ - $ 697308 $ 697308 000 NA

GENERAL FUND

6100000 6100000 60000 60000

1050294 1050294 25000 25000

ACTUAL

6118464 71930

1176776 27285

7870 12248 126482 2285

$ 6900211 50000

$ 6161563 94305

$ (738648) 42190

Total Revenue $ 14185505 $ 14185505 $ 13650323 $ (547574)

GENERAL FUND

ORIGINAL BUDGET

204091 $

FINAL BUDGET

204091 $

SALARIES

108058 $

EMPLOYEE BENEFITS

$ 160648 2502651 281039 231390

$ 82778 1419919 90140 116095

$ 48070 732336 47335 59794

121100 902516 375821 3111595

-533460 197515 1195851

-257095 109910 599930

221596 573110 462586 50654

114703 182330 116203 22912

76523 109940 64712 13206

6110 Contingency $ 1200000 $ 1200000 (1) $ - $ -

(5519442) (1100000)

(5519440)(1100002)

PURCHASED SERVICES

CAPITAL OUTLAY

OTHER OBJECTS TOTAL

$ 17104 $ 2465 $ - $ 10349 $ 195150 $ 8941

$ 6050 171915 10012 9160

$ 1687 52885 91079 2318

$ ----

$ 7761 134150 13360 10493

$ 146347 2511205 251925 197860

$ 14301 (8554) 29115 33530

28208 34283 42136 252994

7011 14795 9702

468133

168099

4270 9046 1460

150783

39488 848678 360723 2835790

81612 53838 15098 275805

20513 13918 215746 1135

806071 $

2420 14260 23875

688165 $

168099 $

184 89933 27040 2086

450564 $

214341 410381 447577 39340

8303656 $

7255 162729 15009 11314

691050

823175

690630

168099

460913

8498806

$ 1200000

1899991

5151517 1364809

(4615919) (1100002)

903521 -

(5715921) 903521

(564404) 2268330

4271671 (561063)

$ 3707267 $ 1694875

ORIGINAL BUDGET

FINAL BUDGET ACTUAL

REVENUES

$ -3233206

$ 39020 218584 5789 1224

$ 39020 (3014622)

5789 1224

Total Revenues $ 13632232 $ 13632232 $ 12680207 $ (952025)

ORIGINAL BUDGET

EMPLOYEE BENEFITS

$ 1093451 3460937 1065983 600000

$ 638908 1881635 516413

3378721058332282887

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

78680 85108 126300

297 341957

-986 -

163541 43413

298825510067924103

188568-

9088229491

308200 (507190) (6889796)

308200(507190) (1)(6889796) (1)

- - - - - -

49601 8968 - $ 78192 $ 1113540 $ (20089) 422532 38152 - 255415 3656066 (195129) 139946 30186 - 72484 1041916 24067

- - - - - 600000

612078 77306 - 406091 5811522 408849

21046 561 - 9384 139553 11359 26635 771 - 45379 212993 (123689) 45650 2264 - 18182 260319 137762

- - - - 400 (400) 82533 8370 - 46920 668348 (6458) 16528 175 - 1249 17951 901 677 - - 142 2033 (2033) - - - - - 350700

12659 3484 - 21875 292441 24112 169017 1966 18827 18368 281082 18112

- - - - - 67700

- 55172 89941 - 145113 825887

- - - - 73094 499161

374744 72763 108768 161499 209332773 1803113

$ 986822 $ 150069 $ 108768 $ $ 567590 7904850 2211962

4775357 1259937

308200 -- 507190

(5427210) 1462586

(5119010) 1969776

(343653) 3229713

4041296 (660015)

$ 3697643 $ 2569698

REVENUES

1933411 $ 1933411 521863 521863

- -37458 37458

2492732 2492732

25000 $ 25000

ACTUAL

1577128 542579 123391 250597

2493694

(356283) 20716 123391 213139

Total Revenues $ 2517732 $ 2517732 $ 2493694 $ 962

ORIGINAL BUDGET

EMPLOYEE BENEFITS

90000 234808 324808

90000 $ 234808

$ 324808 (1) $

$ 1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

$ 681180 -

305321 109341 676494

-119450 17185

86127 ---

706184

365312-

11787417718331817

-447089865

68477---

370986

6110 Contingency $ 1227160 $ 1227160 $ - $ -

(75000) 5543432 (325944)

(75000) (1)5543432(325944) (1)

- - - - - -

VARIANCE BUDGET

5111 14788 - 1114 $ 21013 $ 68987 - - - - - 234808

$ 5111 $ 14788 $ - $ 1114 $ 21013 $ 303795

77026 4799 - 63340 $ 1191657 $ 208574 110764 - - - 110764 20241 4828 - 25103 473367 14797 141588 1208 - 15112 284967 141364 52142 16250 - 60295 1136999 83013

- 610 - - 610 53879 1608 239 - 8489 174494 32923 800 309505 - 9296 346651 (164859)

13205 8658 - 1339 34854 25731 212138 6797 - 3485 222420 567809

2175 55 - 8172 165005 1310274 23249 4840 - 1573 29661 28339

- 7413 - - 7413 3587 - 671 - - 671 5829

299064 425987 7309 100553 1910083 103591

$ 954000 $ 791861 $ 7309 $ 296756 $ 6089616 $ 2346845

$ - $ - $ - $ - $ - $ 1227160

$ 959111 $ 806649 $ 7309 $ 297870 $ 6110629 $ 3877800

(3616935) 3853762

(75000) -4132719 (1410713)

- 325944

4057719 (1084769)

440784 2768993

4030452 (1512980)

$ 4471236 $ 1256013

REVENUES

CAPITAL PROJECTS

Total Revenues 50000 50000 19396 (30604)

50000 10000 545000

12211 65440 39158

37789 (55440) 505842

Contingency 150000 150000 (1) - 150000

TAX YEAR

UNCOLLECTED 7113

DEDUCT DISCOUNTS

ADJUSTMENTS TO

ROLLS INTEREST

BALANCE UNCOLLECTED

OR UNSEGREGATED

AT 63014

Current 2013-14 $ 6275496 $ 161343 $ 17152 $ 5132 $ 5893074 $ 238231

216616 115654 74536 28015 4288 2364 8469

(4) (1) -----

22104 20049 8886 8318 (379) (289) (112)

12964 14062 20238 10793 1160 762 1195

103934 45298 41423 18205 1429 833 773

134791 90406 41999 18128 2480 1243 7584

Total Prior 449943 $ (6) 58577 61173 211895 296631

Total $ 6725439 161337 $ 75728 $ 66305 $ 610496809 $ 534862

June 30 2013 June 30 2014

$ 6104968

(39239) 52258

(124819)

125296

Compliance

(1) Major Program

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

CAPITAL ASSETS

$ 13117286 2385243 15713 60918

8505651

$ 1214791 1078874 183903 4042752881842

$ 8505651 1459557 11237761

PROGRAM REVENUES

ASSETS

Instruction

Support Services

Other uses

$ 6373797

16630752

6604863

$ 29609411

$ 476782

1281591

$ 1758374

$ 3797863

10208659

$ 14006523

(2099151)

(5140501)

(6604863)

(13844515)

6167665 6161563

132971 71930 251821 341975

13127924

(716591)

21919560

$ 21202969

GENERAL FUND

$ 4716530 574415 15713

$ 466751--

$ 37915 1078853

$ 5218--

15713 517981

-762035 2411538

461533-

3366152 1683043

5049195

4567852 127785

4695638

13117286 2385243 15713

15518242

$ 1033842 21

317688

1351551

$ 137815 -

224402

$ 1214791 1078874 404275

2697939

- - 482624

- - 15713 941576 - 1459557 1883020 1854111 3737131 873047 2617126 4713741

- - 2411538

3697643 4471236 12337679

$ 5049195 $ 4695638 $ 15518242

$ 6118464 -

121590 6161563 1176776 71930 ---

19396 ------

195150 8135557

-168099

77651 39158

-(4615919) (1100002)

250000 --

$ - $ - $ 6118464 5249019 - 5249019 7039390 1577128 8757504

- - 6161563 39020 542579 1758374 - - 71930

132971 - 132971 218584 123391 341975 1224 250597 251821

12680207 2493694 28843619

5811522 21013 6027685 1984560 6082307 16202423

77651 108768 7309 323334

7904850 6110629 22631093

4775357 (3616935) 6212526

308200 4132719 4690919 - (75000) (4690919)

(5427210) - (6527212)

(5119010) 4057719 (6527212)

(343653) 440784 (314686)

4041296 4030452 12652365

$ 3697643 $ 4471236 $ 12337679

June 30 2014

$ (183903) 60918

(122985)

31830 (512) 31318

864816 (1347240)

(482424)

A REPORTING ENTITY

GENERAL FUND

PROPERTY TAXES

GRANTS

INVENTORIES

CAPITAL ASSETS

FUND EQUITY

NET POSITION

ESTIMATES

Investments

Total $ 13117286

Total $ 13170794 $ 13170794 $ -

Interest Rate Risk

Credit Risk

5 GRANTS RECEIVABLE

6 CAPITAL ASSETS

$ 1347240

14452718 864817 - 15317535

7 RISK MANAGEMENT

Program Eligibility

Benefit Amount

payment

2014 2013 2012

6302014 $ - $ 480403 $480403 000 NA 6302013 $ - $ 480403 $480403 000 NA 6302012 $ - $ 517275 $517275 000 NA 6302011 $ - $ 517275 $517275 000 NA 6302010 $ - $ 652725 $652725 000 NA 6302009 $ - $ 697308 $697308 000 NA

$ 4690919 $ 4690919

517981 - 941576 - 1459557

762035 461533 873047 2617125 4713740

Unassigned 2411538 2411538

Vacation Payable

June 30 2013

$ 215733

Additions

$ 183903

Deletions

$ 215733

June 30 2014

$ 183903

2014 2013 2012

Annual pension cost

$ 63601

(1843)

$ 63601

(2309)

$ 69797

(1130)

(61430)

(60918) $

(76960)

(61430) $

(37682)

(76960)

6302014 $ - $ 480403 $ 480403 000 NA 6302013 $ - $ 480403 $ 480403 000 NA 6302012 $ - $ 533305 $ 533305 000 NA 6302011 $ - $ 533305 $ 533305 000 NA 6302010 $ - $ 652725 $ 652725 000 NA 6302009 $ - $ 697308 $ 697308 000 NA

GENERAL FUND

6100000 6100000 60000 60000

1050294 1050294 25000 25000

ACTUAL

6118464 71930

1176776 27285

7870 12248 126482 2285

$ 6900211 50000

$ 6161563 94305

$ (738648) 42190

Total Revenue $ 14185505 $ 14185505 $ 13650323 $ (547574)

GENERAL FUND

ORIGINAL BUDGET

204091 $

FINAL BUDGET

204091 $

SALARIES

108058 $

EMPLOYEE BENEFITS

$ 160648 2502651 281039 231390

$ 82778 1419919 90140 116095

$ 48070 732336 47335 59794

121100 902516 375821 3111595

-533460 197515 1195851

-257095 109910 599930

221596 573110 462586 50654

114703 182330 116203 22912

76523 109940 64712 13206

6110 Contingency $ 1200000 $ 1200000 (1) $ - $ -

(5519442) (1100000)

(5519440)(1100002)

PURCHASED SERVICES

CAPITAL OUTLAY

OTHER OBJECTS TOTAL

$ 17104 $ 2465 $ - $ 10349 $ 195150 $ 8941

$ 6050 171915 10012 9160

$ 1687 52885 91079 2318

$ ----

$ 7761 134150 13360 10493

$ 146347 2511205 251925 197860

$ 14301 (8554) 29115 33530

28208 34283 42136 252994

7011 14795 9702

468133

168099

4270 9046 1460

150783

39488 848678 360723 2835790

81612 53838 15098 275805

20513 13918 215746 1135

806071 $

2420 14260 23875

688165 $

168099 $

184 89933 27040 2086

450564 $

214341 410381 447577 39340

8303656 $

7255 162729 15009 11314

691050

823175

690630

168099

460913

8498806

$ 1200000

1899991

5151517 1364809

(4615919) (1100002)

903521 -

(5715921) 903521

(564404) 2268330

4271671 (561063)

$ 3707267 $ 1694875

ORIGINAL BUDGET

FINAL BUDGET ACTUAL

REVENUES

$ -3233206

$ 39020 218584 5789 1224

$ 39020 (3014622)

5789 1224

Total Revenues $ 13632232 $ 13632232 $ 12680207 $ (952025)

ORIGINAL BUDGET

EMPLOYEE BENEFITS

$ 1093451 3460937 1065983 600000

$ 638908 1881635 516413

3378721058332282887

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

78680 85108 126300

297 341957

-986 -

163541 43413

298825510067924103

188568-

9088229491

308200 (507190) (6889796)

308200(507190) (1)(6889796) (1)

- - - - - -

49601 8968 - $ 78192 $ 1113540 $ (20089) 422532 38152 - 255415 3656066 (195129) 139946 30186 - 72484 1041916 24067

- - - - - 600000

612078 77306 - 406091 5811522 408849

21046 561 - 9384 139553 11359 26635 771 - 45379 212993 (123689) 45650 2264 - 18182 260319 137762

- - - - 400 (400) 82533 8370 - 46920 668348 (6458) 16528 175 - 1249 17951 901 677 - - 142 2033 (2033) - - - - - 350700

12659 3484 - 21875 292441 24112 169017 1966 18827 18368 281082 18112

- - - - - 67700

- 55172 89941 - 145113 825887

- - - - 73094 499161

374744 72763 108768 161499 209332773 1803113

$ 986822 $ 150069 $ 108768 $ $ 567590 7904850 2211962

4775357 1259937

308200 -- 507190

(5427210) 1462586

(5119010) 1969776

(343653) 3229713

4041296 (660015)

$ 3697643 $ 2569698

REVENUES

1933411 $ 1933411 521863 521863

- -37458 37458

2492732 2492732

25000 $ 25000

ACTUAL

1577128 542579 123391 250597

2493694

(356283) 20716 123391 213139

Total Revenues $ 2517732 $ 2517732 $ 2493694 $ 962

ORIGINAL BUDGET

EMPLOYEE BENEFITS

90000 234808 324808

90000 $ 234808

$ 324808 (1) $

$ 1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

$ 681180 -

305321 109341 676494

-119450 17185

86127 ---

706184

365312-

11787417718331817

-447089865

68477---

370986

6110 Contingency $ 1227160 $ 1227160 $ - $ -

(75000) 5543432 (325944)

(75000) (1)5543432(325944) (1)

- - - - - -

VARIANCE BUDGET

5111 14788 - 1114 $ 21013 $ 68987 - - - - - 234808

$ 5111 $ 14788 $ - $ 1114 $ 21013 $ 303795

77026 4799 - 63340 $ 1191657 $ 208574 110764 - - - 110764 20241 4828 - 25103 473367 14797 141588 1208 - 15112 284967 141364 52142 16250 - 60295 1136999 83013

- 610 - - 610 53879 1608 239 - 8489 174494 32923 800 309505 - 9296 346651 (164859)

13205 8658 - 1339 34854 25731 212138 6797 - 3485 222420 567809

2175 55 - 8172 165005 1310274 23249 4840 - 1573 29661 28339

- 7413 - - 7413 3587 - 671 - - 671 5829

299064 425987 7309 100553 1910083 103591

$ 954000 $ 791861 $ 7309 $ 296756 $ 6089616 $ 2346845

$ - $ - $ - $ - $ - $ 1227160

$ 959111 $ 806649 $ 7309 $ 297870 $ 6110629 $ 3877800

(3616935) 3853762

(75000) -4132719 (1410713)

- 325944

4057719 (1084769)

440784 2768993

4030452 (1512980)

$ 4471236 $ 1256013

REVENUES

CAPITAL PROJECTS

Total Revenues 50000 50000 19396 (30604)

50000 10000 545000

12211 65440 39158

37789 (55440) 505842

Contingency 150000 150000 (1) - 150000

TAX YEAR

UNCOLLECTED 7113

DEDUCT DISCOUNTS

ADJUSTMENTS TO

ROLLS INTEREST

BALANCE UNCOLLECTED

OR UNSEGREGATED

AT 63014

Current 2013-14 $ 6275496 $ 161343 $ 17152 $ 5132 $ 5893074 $ 238231

216616 115654 74536 28015 4288 2364 8469

(4) (1) -----

22104 20049 8886 8318 (379) (289) (112)

12964 14062 20238 10793 1160 762 1195

103934 45298 41423 18205 1429 833 773

134791 90406 41999 18128 2480 1243 7584

Total Prior 449943 $ (6) 58577 61173 211895 296631

Total $ 6725439 161337 $ 75728 $ 66305 $ 610496809 $ 534862

June 30 2013 June 30 2014

$ 6104968

(39239) 52258

(124819)

125296

Compliance

(1) Major Program

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

$ 13117286 2385243 15713 60918

8505651

$ 1214791 1078874 183903 4042752881842

$ 8505651 1459557 11237761

PROGRAM REVENUES

ASSETS

Instruction

Support Services

Other uses

$ 6373797

16630752

6604863

$ 29609411

$ 476782

1281591

$ 1758374

$ 3797863

10208659

$ 14006523

(2099151)

(5140501)

(6604863)

(13844515)

6167665 6161563

132971 71930 251821 341975

13127924

(716591)

21919560

$ 21202969

GENERAL FUND

$ 4716530 574415 15713

$ 466751--

$ 37915 1078853

$ 5218--

15713 517981

-762035 2411538

461533-

3366152 1683043

5049195

4567852 127785

4695638

13117286 2385243 15713

15518242

$ 1033842 21

317688

1351551

$ 137815 -

224402

$ 1214791 1078874 404275

2697939

- - 482624

- - 15713 941576 - 1459557 1883020 1854111 3737131 873047 2617126 4713741

- - 2411538

3697643 4471236 12337679

$ 5049195 $ 4695638 $ 15518242

$ 6118464 -

121590 6161563 1176776 71930 ---

19396 ------

195150 8135557

-168099

77651 39158

-(4615919) (1100002)

250000 --

$ - $ - $ 6118464 5249019 - 5249019 7039390 1577128 8757504

- - 6161563 39020 542579 1758374 - - 71930

132971 - 132971 218584 123391 341975 1224 250597 251821

12680207 2493694 28843619

5811522 21013 6027685 1984560 6082307 16202423

77651 108768 7309 323334

7904850 6110629 22631093

4775357 (3616935) 6212526

308200 4132719 4690919 - (75000) (4690919)

(5427210) - (6527212)

(5119010) 4057719 (6527212)

(343653) 440784 (314686)

4041296 4030452 12652365

$ 3697643 $ 4471236 $ 12337679

June 30 2014

$ (183903) 60918

(122985)

31830 (512) 31318

864816 (1347240)

(482424)

A REPORTING ENTITY

GENERAL FUND

PROPERTY TAXES

GRANTS

INVENTORIES

CAPITAL ASSETS

FUND EQUITY

NET POSITION

ESTIMATES

Investments

Total $ 13117286

Total $ 13170794 $ 13170794 $ -

Interest Rate Risk

Credit Risk

5 GRANTS RECEIVABLE

6 CAPITAL ASSETS

$ 1347240

14452718 864817 - 15317535

7 RISK MANAGEMENT

Program Eligibility

Benefit Amount

payment

2014 2013 2012

6302014 $ - $ 480403 $480403 000 NA 6302013 $ - $ 480403 $480403 000 NA 6302012 $ - $ 517275 $517275 000 NA 6302011 $ - $ 517275 $517275 000 NA 6302010 $ - $ 652725 $652725 000 NA 6302009 $ - $ 697308 $697308 000 NA

$ 4690919 $ 4690919

517981 - 941576 - 1459557

762035 461533 873047 2617125 4713740

Unassigned 2411538 2411538

Vacation Payable

June 30 2013

$ 215733

Additions

$ 183903

Deletions

$ 215733

June 30 2014

$ 183903

2014 2013 2012

Annual pension cost

$ 63601

(1843)

$ 63601

(2309)

$ 69797

(1130)

(61430)

(60918) $

(76960)

(61430) $

(37682)

(76960)

6302014 $ - $ 480403 $ 480403 000 NA 6302013 $ - $ 480403 $ 480403 000 NA 6302012 $ - $ 533305 $ 533305 000 NA 6302011 $ - $ 533305 $ 533305 000 NA 6302010 $ - $ 652725 $ 652725 000 NA 6302009 $ - $ 697308 $ 697308 000 NA

GENERAL FUND

6100000 6100000 60000 60000

1050294 1050294 25000 25000

ACTUAL

6118464 71930

1176776 27285

7870 12248 126482 2285

$ 6900211 50000

$ 6161563 94305

$ (738648) 42190

Total Revenue $ 14185505 $ 14185505 $ 13650323 $ (547574)

GENERAL FUND

ORIGINAL BUDGET

204091 $

FINAL BUDGET

204091 $

SALARIES

108058 $

EMPLOYEE BENEFITS

$ 160648 2502651 281039 231390

$ 82778 1419919 90140 116095

$ 48070 732336 47335 59794

121100 902516 375821 3111595

-533460 197515 1195851

-257095 109910 599930

221596 573110 462586 50654

114703 182330 116203 22912

76523 109940 64712 13206

6110 Contingency $ 1200000 $ 1200000 (1) $ - $ -

(5519442) (1100000)

(5519440)(1100002)

PURCHASED SERVICES

CAPITAL OUTLAY

OTHER OBJECTS TOTAL

$ 17104 $ 2465 $ - $ 10349 $ 195150 $ 8941

$ 6050 171915 10012 9160

$ 1687 52885 91079 2318

$ ----

$ 7761 134150 13360 10493

$ 146347 2511205 251925 197860

$ 14301 (8554) 29115 33530

28208 34283 42136 252994

7011 14795 9702

468133

168099

4270 9046 1460

150783

39488 848678 360723 2835790

81612 53838 15098 275805

20513 13918 215746 1135

806071 $

2420 14260 23875

688165 $

168099 $

184 89933 27040 2086

450564 $

214341 410381 447577 39340

8303656 $

7255 162729 15009 11314

691050

823175

690630

168099

460913

8498806

$ 1200000

1899991

5151517 1364809

(4615919) (1100002)

903521 -

(5715921) 903521

(564404) 2268330

4271671 (561063)

$ 3707267 $ 1694875

ORIGINAL BUDGET

FINAL BUDGET ACTUAL

REVENUES

$ -3233206

$ 39020 218584 5789 1224

$ 39020 (3014622)

5789 1224

Total Revenues $ 13632232 $ 13632232 $ 12680207 $ (952025)

ORIGINAL BUDGET

EMPLOYEE BENEFITS

$ 1093451 3460937 1065983 600000

$ 638908 1881635 516413

3378721058332282887

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

78680 85108 126300

297 341957

-986 -

163541 43413

298825510067924103

188568-

9088229491

308200 (507190) (6889796)

308200(507190) (1)(6889796) (1)

- - - - - -

49601 8968 - $ 78192 $ 1113540 $ (20089) 422532 38152 - 255415 3656066 (195129) 139946 30186 - 72484 1041916 24067

- - - - - 600000

612078 77306 - 406091 5811522 408849

21046 561 - 9384 139553 11359 26635 771 - 45379 212993 (123689) 45650 2264 - 18182 260319 137762

- - - - 400 (400) 82533 8370 - 46920 668348 (6458) 16528 175 - 1249 17951 901 677 - - 142 2033 (2033) - - - - - 350700

12659 3484 - 21875 292441 24112 169017 1966 18827 18368 281082 18112

- - - - - 67700

- 55172 89941 - 145113 825887

- - - - 73094 499161

374744 72763 108768 161499 209332773 1803113

$ 986822 $ 150069 $ 108768 $ $ 567590 7904850 2211962

4775357 1259937

308200 -- 507190

(5427210) 1462586

(5119010) 1969776

(343653) 3229713

4041296 (660015)

$ 3697643 $ 2569698

REVENUES

1933411 $ 1933411 521863 521863

- -37458 37458

2492732 2492732

25000 $ 25000

ACTUAL

1577128 542579 123391 250597

2493694

(356283) 20716 123391 213139

Total Revenues $ 2517732 $ 2517732 $ 2493694 $ 962

ORIGINAL BUDGET

EMPLOYEE BENEFITS

90000 234808 324808

90000 $ 234808

$ 324808 (1) $

$ 1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

$ 681180 -

305321 109341 676494

-119450 17185

86127 ---

706184

365312-

11787417718331817

-447089865

68477---

370986

6110 Contingency $ 1227160 $ 1227160 $ - $ -

(75000) 5543432 (325944)

(75000) (1)5543432(325944) (1)

- - - - - -

VARIANCE BUDGET

5111 14788 - 1114 $ 21013 $ 68987 - - - - - 234808

$ 5111 $ 14788 $ - $ 1114 $ 21013 $ 303795

77026 4799 - 63340 $ 1191657 $ 208574 110764 - - - 110764 20241 4828 - 25103 473367 14797 141588 1208 - 15112 284967 141364 52142 16250 - 60295 1136999 83013

- 610 - - 610 53879 1608 239 - 8489 174494 32923 800 309505 - 9296 346651 (164859)

13205 8658 - 1339 34854 25731 212138 6797 - 3485 222420 567809

2175 55 - 8172 165005 1310274 23249 4840 - 1573 29661 28339

- 7413 - - 7413 3587 - 671 - - 671 5829

299064 425987 7309 100553 1910083 103591

$ 954000 $ 791861 $ 7309 $ 296756 $ 6089616 $ 2346845

$ - $ - $ - $ - $ - $ 1227160

$ 959111 $ 806649 $ 7309 $ 297870 $ 6110629 $ 3877800

(3616935) 3853762

(75000) -4132719 (1410713)

- 325944

4057719 (1084769)

440784 2768993

4030452 (1512980)

$ 4471236 $ 1256013

REVENUES

CAPITAL PROJECTS

Total Revenues 50000 50000 19396 (30604)

50000 10000 545000

12211 65440 39158

37789 (55440) 505842

Contingency 150000 150000 (1) - 150000

TAX YEAR

UNCOLLECTED 7113

DEDUCT DISCOUNTS

ADJUSTMENTS TO

ROLLS INTEREST

BALANCE UNCOLLECTED

OR UNSEGREGATED

AT 63014

Current 2013-14 $ 6275496 $ 161343 $ 17152 $ 5132 $ 5893074 $ 238231

216616 115654 74536 28015 4288 2364 8469

(4) (1) -----

22104 20049 8886 8318 (379) (289) (112)

12964 14062 20238 10793 1160 762 1195

103934 45298 41423 18205 1429 833 773

134791 90406 41999 18128 2480 1243 7584

Total Prior 449943 $ (6) 58577 61173 211895 296631

Total $ 6725439 161337 $ 75728 $ 66305 $ 610496809 $ 534862

June 30 2013 June 30 2014

$ 6104968

(39239) 52258

(124819)

125296

Compliance

(1) Major Program

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

$ 13117286 2385243 15713 60918

8505651

$ 1214791 1078874 183903 4042752881842

$ 8505651 1459557 11237761

PROGRAM REVENUES

ASSETS

Instruction

Support Services

Other uses

$ 6373797

16630752

6604863

$ 29609411

$ 476782

1281591

$ 1758374

$ 3797863

10208659

$ 14006523

(2099151)

(5140501)

(6604863)

(13844515)

6167665 6161563

132971 71930 251821 341975

13127924

(716591)

21919560

$ 21202969

GENERAL FUND

$ 4716530 574415 15713

$ 466751--

$ 37915 1078853

$ 5218--

15713 517981

-762035 2411538

461533-

3366152 1683043

5049195

4567852 127785

4695638

13117286 2385243 15713

15518242

$ 1033842 21

317688

1351551

$ 137815 -

224402

$ 1214791 1078874 404275

2697939

- - 482624

- - 15713 941576 - 1459557 1883020 1854111 3737131 873047 2617126 4713741

- - 2411538

3697643 4471236 12337679

$ 5049195 $ 4695638 $ 15518242

$ 6118464 -

121590 6161563 1176776 71930 ---

19396 ------

195150 8135557

-168099

77651 39158

-(4615919) (1100002)

250000 --

$ - $ - $ 6118464 5249019 - 5249019 7039390 1577128 8757504

- - 6161563 39020 542579 1758374 - - 71930

132971 - 132971 218584 123391 341975 1224 250597 251821

12680207 2493694 28843619

5811522 21013 6027685 1984560 6082307 16202423

77651 108768 7309 323334

7904850 6110629 22631093

4775357 (3616935) 6212526

308200 4132719 4690919 - (75000) (4690919)

(5427210) - (6527212)

(5119010) 4057719 (6527212)

(343653) 440784 (314686)

4041296 4030452 12652365

$ 3697643 $ 4471236 $ 12337679

June 30 2014

$ (183903) 60918

(122985)

31830 (512) 31318

864816 (1347240)

(482424)

A REPORTING ENTITY

GENERAL FUND

PROPERTY TAXES

GRANTS

INVENTORIES

CAPITAL ASSETS

FUND EQUITY

NET POSITION

ESTIMATES

Investments

Total $ 13117286

Total $ 13170794 $ 13170794 $ -

Interest Rate Risk

Credit Risk

5 GRANTS RECEIVABLE

6 CAPITAL ASSETS

$ 1347240

14452718 864817 - 15317535

7 RISK MANAGEMENT

Program Eligibility

Benefit Amount

payment

2014 2013 2012

6302014 $ - $ 480403 $480403 000 NA 6302013 $ - $ 480403 $480403 000 NA 6302012 $ - $ 517275 $517275 000 NA 6302011 $ - $ 517275 $517275 000 NA 6302010 $ - $ 652725 $652725 000 NA 6302009 $ - $ 697308 $697308 000 NA

$ 4690919 $ 4690919

517981 - 941576 - 1459557

762035 461533 873047 2617125 4713740

Unassigned 2411538 2411538

Vacation Payable

June 30 2013

$ 215733

Additions

$ 183903

Deletions

$ 215733

June 30 2014

$ 183903

2014 2013 2012

Annual pension cost

$ 63601

(1843)

$ 63601

(2309)

$ 69797

(1130)

(61430)

(60918) $

(76960)

(61430) $

(37682)

(76960)

6302014 $ - $ 480403 $ 480403 000 NA 6302013 $ - $ 480403 $ 480403 000 NA 6302012 $ - $ 533305 $ 533305 000 NA 6302011 $ - $ 533305 $ 533305 000 NA 6302010 $ - $ 652725 $ 652725 000 NA 6302009 $ - $ 697308 $ 697308 000 NA

GENERAL FUND

6100000 6100000 60000 60000

1050294 1050294 25000 25000

ACTUAL

6118464 71930

1176776 27285

7870 12248 126482 2285

$ 6900211 50000

$ 6161563 94305

$ (738648) 42190

Total Revenue $ 14185505 $ 14185505 $ 13650323 $ (547574)

GENERAL FUND

ORIGINAL BUDGET

204091 $

FINAL BUDGET

204091 $

SALARIES

108058 $

EMPLOYEE BENEFITS

$ 160648 2502651 281039 231390

$ 82778 1419919 90140 116095

$ 48070 732336 47335 59794

121100 902516 375821 3111595

-533460 197515 1195851

-257095 109910 599930

221596 573110 462586 50654

114703 182330 116203 22912

76523 109940 64712 13206

6110 Contingency $ 1200000 $ 1200000 (1) $ - $ -

(5519442) (1100000)

(5519440)(1100002)

PURCHASED SERVICES

CAPITAL OUTLAY

OTHER OBJECTS TOTAL

$ 17104 $ 2465 $ - $ 10349 $ 195150 $ 8941

$ 6050 171915 10012 9160

$ 1687 52885 91079 2318

$ ----

$ 7761 134150 13360 10493

$ 146347 2511205 251925 197860

$ 14301 (8554) 29115 33530

28208 34283 42136 252994

7011 14795 9702

468133

168099

4270 9046 1460

150783

39488 848678 360723 2835790

81612 53838 15098 275805

20513 13918 215746 1135

806071 $

2420 14260 23875

688165 $

168099 $

184 89933 27040 2086

450564 $

214341 410381 447577 39340

8303656 $

7255 162729 15009 11314

691050

823175

690630

168099

460913

8498806

$ 1200000

1899991

5151517 1364809

(4615919) (1100002)

903521 -

(5715921) 903521

(564404) 2268330

4271671 (561063)

$ 3707267 $ 1694875

ORIGINAL BUDGET

FINAL BUDGET ACTUAL

REVENUES

$ -3233206

$ 39020 218584 5789 1224

$ 39020 (3014622)

5789 1224

Total Revenues $ 13632232 $ 13632232 $ 12680207 $ (952025)

ORIGINAL BUDGET

EMPLOYEE BENEFITS

$ 1093451 3460937 1065983 600000

$ 638908 1881635 516413

3378721058332282887

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

78680 85108 126300

297 341957

-986 -

163541 43413

298825510067924103

188568-

9088229491

308200 (507190) (6889796)

308200(507190) (1)(6889796) (1)

- - - - - -

49601 8968 - $ 78192 $ 1113540 $ (20089) 422532 38152 - 255415 3656066 (195129) 139946 30186 - 72484 1041916 24067

- - - - - 600000

612078 77306 - 406091 5811522 408849

21046 561 - 9384 139553 11359 26635 771 - 45379 212993 (123689) 45650 2264 - 18182 260319 137762

- - - - 400 (400) 82533 8370 - 46920 668348 (6458) 16528 175 - 1249 17951 901 677 - - 142 2033 (2033) - - - - - 350700

12659 3484 - 21875 292441 24112 169017 1966 18827 18368 281082 18112

- - - - - 67700

- 55172 89941 - 145113 825887

- - - - 73094 499161

374744 72763 108768 161499 209332773 1803113

$ 986822 $ 150069 $ 108768 $ $ 567590 7904850 2211962

4775357 1259937

308200 -- 507190

(5427210) 1462586

(5119010) 1969776

(343653) 3229713

4041296 (660015)

$ 3697643 $ 2569698

REVENUES

1933411 $ 1933411 521863 521863

- -37458 37458

2492732 2492732

25000 $ 25000

ACTUAL

1577128 542579 123391 250597

2493694

(356283) 20716 123391 213139

Total Revenues $ 2517732 $ 2517732 $ 2493694 $ 962

ORIGINAL BUDGET

EMPLOYEE BENEFITS

90000 234808 324808

90000 $ 234808

$ 324808 (1) $

$ 1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

$ 681180 -

305321 109341 676494

-119450 17185

86127 ---

706184

365312-

11787417718331817

-447089865

68477---

370986

6110 Contingency $ 1227160 $ 1227160 $ - $ -

(75000) 5543432 (325944)

(75000) (1)5543432(325944) (1)

- - - - - -

VARIANCE BUDGET

5111 14788 - 1114 $ 21013 $ 68987 - - - - - 234808

$ 5111 $ 14788 $ - $ 1114 $ 21013 $ 303795

77026 4799 - 63340 $ 1191657 $ 208574 110764 - - - 110764 20241 4828 - 25103 473367 14797 141588 1208 - 15112 284967 141364 52142 16250 - 60295 1136999 83013

- 610 - - 610 53879 1608 239 - 8489 174494 32923 800 309505 - 9296 346651 (164859)

13205 8658 - 1339 34854 25731 212138 6797 - 3485 222420 567809

2175 55 - 8172 165005 1310274 23249 4840 - 1573 29661 28339

- 7413 - - 7413 3587 - 671 - - 671 5829

299064 425987 7309 100553 1910083 103591

$ 954000 $ 791861 $ 7309 $ 296756 $ 6089616 $ 2346845

$ - $ - $ - $ - $ - $ 1227160

$ 959111 $ 806649 $ 7309 $ 297870 $ 6110629 $ 3877800

(3616935) 3853762

(75000) -4132719 (1410713)

- 325944

4057719 (1084769)

440784 2768993

4030452 (1512980)

$ 4471236 $ 1256013

REVENUES

CAPITAL PROJECTS

Total Revenues 50000 50000 19396 (30604)

50000 10000 545000

12211 65440 39158

37789 (55440) 505842

Contingency 150000 150000 (1) - 150000

TAX YEAR

UNCOLLECTED 7113

DEDUCT DISCOUNTS

ADJUSTMENTS TO

ROLLS INTEREST

BALANCE UNCOLLECTED

OR UNSEGREGATED

AT 63014

Current 2013-14 $ 6275496 $ 161343 $ 17152 $ 5132 $ 5893074 $ 238231

216616 115654 74536 28015 4288 2364 8469

(4) (1) -----

22104 20049 8886 8318 (379) (289) (112)

12964 14062 20238 10793 1160 762 1195

103934 45298 41423 18205 1429 833 773

134791 90406 41999 18128 2480 1243 7584

Total Prior 449943 $ (6) 58577 61173 211895 296631

Total $ 6725439 161337 $ 75728 $ 66305 $ 610496809 $ 534862

June 30 2013 June 30 2014

$ 6104968

(39239) 52258

(124819)

125296

Compliance

(1) Major Program

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

$ 13117286 2385243 15713 60918

8505651

$ 1214791 1078874 183903 4042752881842

$ 8505651 1459557 11237761

PROGRAM REVENUES

ASSETS

Instruction

Support Services

Other uses

$ 6373797

16630752

6604863

$ 29609411

$ 476782

1281591

$ 1758374

$ 3797863

10208659

$ 14006523

(2099151)

(5140501)

(6604863)

(13844515)

6167665 6161563

132971 71930 251821 341975

13127924

(716591)

21919560

$ 21202969

GENERAL FUND

$ 4716530 574415 15713

$ 466751--

$ 37915 1078853

$ 5218--

15713 517981

-762035 2411538

461533-

3366152 1683043

5049195

4567852 127785

4695638

13117286 2385243 15713

15518242

$ 1033842 21

317688

1351551

$ 137815 -

224402

$ 1214791 1078874 404275

2697939

- - 482624

- - 15713 941576 - 1459557 1883020 1854111 3737131 873047 2617126 4713741

- - 2411538

3697643 4471236 12337679

$ 5049195 $ 4695638 $ 15518242

$ 6118464 -

121590 6161563 1176776 71930 ---

19396 ------

195150 8135557

-168099

77651 39158

-(4615919) (1100002)

250000 --

$ - $ - $ 6118464 5249019 - 5249019 7039390 1577128 8757504

- - 6161563 39020 542579 1758374 - - 71930

132971 - 132971 218584 123391 341975 1224 250597 251821

12680207 2493694 28843619

5811522 21013 6027685 1984560 6082307 16202423

77651 108768 7309 323334

7904850 6110629 22631093

4775357 (3616935) 6212526

308200 4132719 4690919 - (75000) (4690919)

(5427210) - (6527212)

(5119010) 4057719 (6527212)

(343653) 440784 (314686)

4041296 4030452 12652365

$ 3697643 $ 4471236 $ 12337679

June 30 2014

$ (183903) 60918

(122985)

31830 (512) 31318

864816 (1347240)

(482424)

A REPORTING ENTITY

GENERAL FUND

PROPERTY TAXES

GRANTS

INVENTORIES

CAPITAL ASSETS

FUND EQUITY

NET POSITION

ESTIMATES

Investments

Total $ 13117286

Total $ 13170794 $ 13170794 $ -

Interest Rate Risk

Credit Risk

5 GRANTS RECEIVABLE

6 CAPITAL ASSETS

$ 1347240

14452718 864817 - 15317535

7 RISK MANAGEMENT

Program Eligibility

Benefit Amount

payment

2014 2013 2012

6302014 $ - $ 480403 $480403 000 NA 6302013 $ - $ 480403 $480403 000 NA 6302012 $ - $ 517275 $517275 000 NA 6302011 $ - $ 517275 $517275 000 NA 6302010 $ - $ 652725 $652725 000 NA 6302009 $ - $ 697308 $697308 000 NA

$ 4690919 $ 4690919

517981 - 941576 - 1459557

762035 461533 873047 2617125 4713740

Unassigned 2411538 2411538

Vacation Payable

June 30 2013

$ 215733

Additions

$ 183903

Deletions

$ 215733

June 30 2014

$ 183903

2014 2013 2012

Annual pension cost

$ 63601

(1843)

$ 63601

(2309)

$ 69797

(1130)

(61430)

(60918) $

(76960)

(61430) $

(37682)

(76960)

6302014 $ - $ 480403 $ 480403 000 NA 6302013 $ - $ 480403 $ 480403 000 NA 6302012 $ - $ 533305 $ 533305 000 NA 6302011 $ - $ 533305 $ 533305 000 NA 6302010 $ - $ 652725 $ 652725 000 NA 6302009 $ - $ 697308 $ 697308 000 NA

GENERAL FUND

6100000 6100000 60000 60000

1050294 1050294 25000 25000

ACTUAL

6118464 71930

1176776 27285

7870 12248 126482 2285

$ 6900211 50000

$ 6161563 94305

$ (738648) 42190

Total Revenue $ 14185505 $ 14185505 $ 13650323 $ (547574)

GENERAL FUND

ORIGINAL BUDGET

204091 $

FINAL BUDGET

204091 $

SALARIES

108058 $

EMPLOYEE BENEFITS

$ 160648 2502651 281039 231390

$ 82778 1419919 90140 116095

$ 48070 732336 47335 59794

121100 902516 375821 3111595

-533460 197515 1195851

-257095 109910 599930

221596 573110 462586 50654

114703 182330 116203 22912

76523 109940 64712 13206

6110 Contingency $ 1200000 $ 1200000 (1) $ - $ -

(5519442) (1100000)

(5519440)(1100002)

PURCHASED SERVICES

CAPITAL OUTLAY

OTHER OBJECTS TOTAL

$ 17104 $ 2465 $ - $ 10349 $ 195150 $ 8941

$ 6050 171915 10012 9160

$ 1687 52885 91079 2318

$ ----

$ 7761 134150 13360 10493

$ 146347 2511205 251925 197860

$ 14301 (8554) 29115 33530

28208 34283 42136 252994

7011 14795 9702

468133

168099

4270 9046 1460

150783

39488 848678 360723 2835790

81612 53838 15098 275805

20513 13918 215746 1135

806071 $

2420 14260 23875

688165 $

168099 $

184 89933 27040 2086

450564 $

214341 410381 447577 39340

8303656 $

7255 162729 15009 11314

691050

823175

690630

168099

460913

8498806

$ 1200000

1899991

5151517 1364809

(4615919) (1100002)

903521 -

(5715921) 903521

(564404) 2268330

4271671 (561063)

$ 3707267 $ 1694875

ORIGINAL BUDGET

FINAL BUDGET ACTUAL

REVENUES

$ -3233206

$ 39020 218584 5789 1224

$ 39020 (3014622)

5789 1224

Total Revenues $ 13632232 $ 13632232 $ 12680207 $ (952025)

ORIGINAL BUDGET

EMPLOYEE BENEFITS

$ 1093451 3460937 1065983 600000

$ 638908 1881635 516413

3378721058332282887

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

78680 85108 126300

297 341957

-986 -

163541 43413

298825510067924103

188568-

9088229491

308200 (507190) (6889796)

308200(507190) (1)(6889796) (1)

- - - - - -

49601 8968 - $ 78192 $ 1113540 $ (20089) 422532 38152 - 255415 3656066 (195129) 139946 30186 - 72484 1041916 24067

- - - - - 600000

612078 77306 - 406091 5811522 408849

21046 561 - 9384 139553 11359 26635 771 - 45379 212993 (123689) 45650 2264 - 18182 260319 137762

- - - - 400 (400) 82533 8370 - 46920 668348 (6458) 16528 175 - 1249 17951 901 677 - - 142 2033 (2033) - - - - - 350700

12659 3484 - 21875 292441 24112 169017 1966 18827 18368 281082 18112

- - - - - 67700

- 55172 89941 - 145113 825887

- - - - 73094 499161

374744 72763 108768 161499 209332773 1803113

$ 986822 $ 150069 $ 108768 $ $ 567590 7904850 2211962

4775357 1259937

308200 -- 507190

(5427210) 1462586

(5119010) 1969776

(343653) 3229713

4041296 (660015)

$ 3697643 $ 2569698

REVENUES

1933411 $ 1933411 521863 521863

- -37458 37458

2492732 2492732

25000 $ 25000

ACTUAL

1577128 542579 123391 250597

2493694

(356283) 20716 123391 213139

Total Revenues $ 2517732 $ 2517732 $ 2493694 $ 962

ORIGINAL BUDGET

EMPLOYEE BENEFITS

90000 234808 324808

90000 $ 234808

$ 324808 (1) $

$ 1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

$ 681180 -

305321 109341 676494

-119450 17185

86127 ---

706184

365312-

11787417718331817

-447089865

68477---

370986

6110 Contingency $ 1227160 $ 1227160 $ - $ -

(75000) 5543432 (325944)

(75000) (1)5543432(325944) (1)

- - - - - -

VARIANCE BUDGET

5111 14788 - 1114 $ 21013 $ 68987 - - - - - 234808

$ 5111 $ 14788 $ - $ 1114 $ 21013 $ 303795

77026 4799 - 63340 $ 1191657 $ 208574 110764 - - - 110764 20241 4828 - 25103 473367 14797 141588 1208 - 15112 284967 141364 52142 16250 - 60295 1136999 83013

- 610 - - 610 53879 1608 239 - 8489 174494 32923 800 309505 - 9296 346651 (164859)

13205 8658 - 1339 34854 25731 212138 6797 - 3485 222420 567809

2175 55 - 8172 165005 1310274 23249 4840 - 1573 29661 28339

- 7413 - - 7413 3587 - 671 - - 671 5829

299064 425987 7309 100553 1910083 103591

$ 954000 $ 791861 $ 7309 $ 296756 $ 6089616 $ 2346845

$ - $ - $ - $ - $ - $ 1227160

$ 959111 $ 806649 $ 7309 $ 297870 $ 6110629 $ 3877800

(3616935) 3853762

(75000) -4132719 (1410713)

- 325944

4057719 (1084769)

440784 2768993

4030452 (1512980)

$ 4471236 $ 1256013

REVENUES

CAPITAL PROJECTS

Total Revenues 50000 50000 19396 (30604)

50000 10000 545000

12211 65440 39158

37789 (55440) 505842

Contingency 150000 150000 (1) - 150000

TAX YEAR

UNCOLLECTED 7113

DEDUCT DISCOUNTS

ADJUSTMENTS TO

ROLLS INTEREST

BALANCE UNCOLLECTED

OR UNSEGREGATED

AT 63014

Current 2013-14 $ 6275496 $ 161343 $ 17152 $ 5132 $ 5893074 $ 238231

216616 115654 74536 28015 4288 2364 8469

(4) (1) -----

22104 20049 8886 8318 (379) (289) (112)

12964 14062 20238 10793 1160 762 1195

103934 45298 41423 18205 1429 833 773

134791 90406 41999 18128 2480 1243 7584

Total Prior 449943 $ (6) 58577 61173 211895 296631

Total $ 6725439 161337 $ 75728 $ 66305 $ 610496809 $ 534862

June 30 2013 June 30 2014

$ 6104968

(39239) 52258

(124819)

125296

Compliance

(1) Major Program

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

PROGRAM REVENUES

ASSETS

Instruction

Support Services

Other uses

$ 6373797

16630752

6604863

$ 29609411

$ 476782

1281591

$ 1758374

$ 3797863

10208659

$ 14006523

(2099151)

(5140501)

(6604863)

(13844515)

6167665 6161563

132971 71930 251821 341975

13127924

(716591)

21919560

$ 21202969

GENERAL FUND

$ 4716530 574415 15713

$ 466751--

$ 37915 1078853

$ 5218--

15713 517981

-762035 2411538

461533-

3366152 1683043

5049195

4567852 127785

4695638

13117286 2385243 15713

15518242

$ 1033842 21

317688

1351551

$ 137815 -

224402

$ 1214791 1078874 404275

2697939

- - 482624

- - 15713 941576 - 1459557 1883020 1854111 3737131 873047 2617126 4713741

- - 2411538

3697643 4471236 12337679

$ 5049195 $ 4695638 $ 15518242

$ 6118464 -

121590 6161563 1176776 71930 ---

19396 ------

195150 8135557

-168099

77651 39158

-(4615919) (1100002)

250000 --

$ - $ - $ 6118464 5249019 - 5249019 7039390 1577128 8757504

- - 6161563 39020 542579 1758374 - - 71930

132971 - 132971 218584 123391 341975 1224 250597 251821

12680207 2493694 28843619

5811522 21013 6027685 1984560 6082307 16202423

77651 108768 7309 323334

7904850 6110629 22631093

4775357 (3616935) 6212526

308200 4132719 4690919 - (75000) (4690919)

(5427210) - (6527212)

(5119010) 4057719 (6527212)

(343653) 440784 (314686)

4041296 4030452 12652365

$ 3697643 $ 4471236 $ 12337679

June 30 2014

$ (183903) 60918

(122985)

31830 (512) 31318

864816 (1347240)

(482424)

A REPORTING ENTITY

GENERAL FUND

PROPERTY TAXES

GRANTS

INVENTORIES

CAPITAL ASSETS

FUND EQUITY

NET POSITION

ESTIMATES

Investments

Total $ 13117286

Total $ 13170794 $ 13170794 $ -

Interest Rate Risk

Credit Risk

5 GRANTS RECEIVABLE

6 CAPITAL ASSETS

$ 1347240

14452718 864817 - 15317535

7 RISK MANAGEMENT

Program Eligibility

Benefit Amount

payment

2014 2013 2012

6302014 $ - $ 480403 $480403 000 NA 6302013 $ - $ 480403 $480403 000 NA 6302012 $ - $ 517275 $517275 000 NA 6302011 $ - $ 517275 $517275 000 NA 6302010 $ - $ 652725 $652725 000 NA 6302009 $ - $ 697308 $697308 000 NA

$ 4690919 $ 4690919

517981 - 941576 - 1459557

762035 461533 873047 2617125 4713740

Unassigned 2411538 2411538

Vacation Payable

June 30 2013

$ 215733

Additions

$ 183903

Deletions

$ 215733

June 30 2014

$ 183903

2014 2013 2012

Annual pension cost

$ 63601

(1843)

$ 63601

(2309)

$ 69797

(1130)

(61430)

(60918) $

(76960)

(61430) $

(37682)

(76960)

6302014 $ - $ 480403 $ 480403 000 NA 6302013 $ - $ 480403 $ 480403 000 NA 6302012 $ - $ 533305 $ 533305 000 NA 6302011 $ - $ 533305 $ 533305 000 NA 6302010 $ - $ 652725 $ 652725 000 NA 6302009 $ - $ 697308 $ 697308 000 NA

GENERAL FUND

6100000 6100000 60000 60000

1050294 1050294 25000 25000

ACTUAL

6118464 71930

1176776 27285

7870 12248 126482 2285

$ 6900211 50000

$ 6161563 94305

$ (738648) 42190

Total Revenue $ 14185505 $ 14185505 $ 13650323 $ (547574)

GENERAL FUND

ORIGINAL BUDGET

204091 $

FINAL BUDGET

204091 $

SALARIES

108058 $

EMPLOYEE BENEFITS

$ 160648 2502651 281039 231390

$ 82778 1419919 90140 116095

$ 48070 732336 47335 59794

121100 902516 375821 3111595

-533460 197515 1195851

-257095 109910 599930

221596 573110 462586 50654

114703 182330 116203 22912

76523 109940 64712 13206

6110 Contingency $ 1200000 $ 1200000 (1) $ - $ -

(5519442) (1100000)

(5519440)(1100002)

PURCHASED SERVICES

CAPITAL OUTLAY

OTHER OBJECTS TOTAL

$ 17104 $ 2465 $ - $ 10349 $ 195150 $ 8941

$ 6050 171915 10012 9160

$ 1687 52885 91079 2318

$ ----

$ 7761 134150 13360 10493

$ 146347 2511205 251925 197860

$ 14301 (8554) 29115 33530

28208 34283 42136 252994

7011 14795 9702

468133

168099

4270 9046 1460

150783

39488 848678 360723 2835790

81612 53838 15098 275805

20513 13918 215746 1135

806071 $

2420 14260 23875

688165 $

168099 $

184 89933 27040 2086

450564 $

214341 410381 447577 39340

8303656 $

7255 162729 15009 11314

691050

823175

690630

168099

460913

8498806

$ 1200000

1899991

5151517 1364809

(4615919) (1100002)

903521 -

(5715921) 903521

(564404) 2268330

4271671 (561063)

$ 3707267 $ 1694875

ORIGINAL BUDGET

FINAL BUDGET ACTUAL

REVENUES

$ -3233206

$ 39020 218584 5789 1224

$ 39020 (3014622)

5789 1224

Total Revenues $ 13632232 $ 13632232 $ 12680207 $ (952025)

ORIGINAL BUDGET

EMPLOYEE BENEFITS

$ 1093451 3460937 1065983 600000

$ 638908 1881635 516413

3378721058332282887

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

78680 85108 126300

297 341957

-986 -

163541 43413

298825510067924103

188568-

9088229491

308200 (507190) (6889796)

308200(507190) (1)(6889796) (1)

- - - - - -

49601 8968 - $ 78192 $ 1113540 $ (20089) 422532 38152 - 255415 3656066 (195129) 139946 30186 - 72484 1041916 24067

- - - - - 600000

612078 77306 - 406091 5811522 408849

21046 561 - 9384 139553 11359 26635 771 - 45379 212993 (123689) 45650 2264 - 18182 260319 137762

- - - - 400 (400) 82533 8370 - 46920 668348 (6458) 16528 175 - 1249 17951 901 677 - - 142 2033 (2033) - - - - - 350700

12659 3484 - 21875 292441 24112 169017 1966 18827 18368 281082 18112

- - - - - 67700

- 55172 89941 - 145113 825887

- - - - 73094 499161

374744 72763 108768 161499 209332773 1803113

$ 986822 $ 150069 $ 108768 $ $ 567590 7904850 2211962

4775357 1259937

308200 -- 507190

(5427210) 1462586

(5119010) 1969776

(343653) 3229713

4041296 (660015)

$ 3697643 $ 2569698

REVENUES

1933411 $ 1933411 521863 521863

- -37458 37458

2492732 2492732

25000 $ 25000

ACTUAL

1577128 542579 123391 250597

2493694

(356283) 20716 123391 213139

Total Revenues $ 2517732 $ 2517732 $ 2493694 $ 962

ORIGINAL BUDGET

EMPLOYEE BENEFITS

90000 234808 324808

90000 $ 234808

$ 324808 (1) $

$ 1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

$ 681180 -

305321 109341 676494

-119450 17185

86127 ---

706184

365312-

11787417718331817

-447089865

68477---

370986

6110 Contingency $ 1227160 $ 1227160 $ - $ -

(75000) 5543432 (325944)

(75000) (1)5543432(325944) (1)

- - - - - -

VARIANCE BUDGET

5111 14788 - 1114 $ 21013 $ 68987 - - - - - 234808

$ 5111 $ 14788 $ - $ 1114 $ 21013 $ 303795

77026 4799 - 63340 $ 1191657 $ 208574 110764 - - - 110764 20241 4828 - 25103 473367 14797 141588 1208 - 15112 284967 141364 52142 16250 - 60295 1136999 83013

- 610 - - 610 53879 1608 239 - 8489 174494 32923 800 309505 - 9296 346651 (164859)

13205 8658 - 1339 34854 25731 212138 6797 - 3485 222420 567809

2175 55 - 8172 165005 1310274 23249 4840 - 1573 29661 28339

- 7413 - - 7413 3587 - 671 - - 671 5829

299064 425987 7309 100553 1910083 103591

$ 954000 $ 791861 $ 7309 $ 296756 $ 6089616 $ 2346845

$ - $ - $ - $ - $ - $ 1227160

$ 959111 $ 806649 $ 7309 $ 297870 $ 6110629 $ 3877800

(3616935) 3853762

(75000) -4132719 (1410713)

- 325944

4057719 (1084769)

440784 2768993

4030452 (1512980)

$ 4471236 $ 1256013

REVENUES

CAPITAL PROJECTS

Total Revenues 50000 50000 19396 (30604)

50000 10000 545000

12211 65440 39158

37789 (55440) 505842

Contingency 150000 150000 (1) - 150000

TAX YEAR

UNCOLLECTED 7113

DEDUCT DISCOUNTS

ADJUSTMENTS TO

ROLLS INTEREST

BALANCE UNCOLLECTED

OR UNSEGREGATED

AT 63014

Current 2013-14 $ 6275496 $ 161343 $ 17152 $ 5132 $ 5893074 $ 238231

216616 115654 74536 28015 4288 2364 8469

(4) (1) -----

22104 20049 8886 8318 (379) (289) (112)

12964 14062 20238 10793 1160 762 1195

103934 45298 41423 18205 1429 833 773

134791 90406 41999 18128 2480 1243 7584

Total Prior 449943 $ (6) 58577 61173 211895 296631

Total $ 6725439 161337 $ 75728 $ 66305 $ 610496809 $ 534862

June 30 2013 June 30 2014

$ 6104968

(39239) 52258

(124819)

125296

Compliance

(1) Major Program

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

PROGRAM REVENUES

ASSETS

Instruction

Support Services

Other uses

$ 6373797

16630752

6604863

$ 29609411

$ 476782

1281591

$ 1758374

$ 3797863

10208659

$ 14006523

(2099151)

(5140501)

(6604863)

(13844515)

6167665 6161563

132971 71930 251821 341975

13127924

(716591)

21919560

$ 21202969

GENERAL FUND

$ 4716530 574415 15713

$ 466751--

$ 37915 1078853

$ 5218--

15713 517981

-762035 2411538

461533-

3366152 1683043

5049195

4567852 127785

4695638

13117286 2385243 15713

15518242

$ 1033842 21

317688

1351551

$ 137815 -

224402

$ 1214791 1078874 404275

2697939

- - 482624

- - 15713 941576 - 1459557 1883020 1854111 3737131 873047 2617126 4713741

- - 2411538

3697643 4471236 12337679

$ 5049195 $ 4695638 $ 15518242

$ 6118464 -

121590 6161563 1176776 71930 ---

19396 ------

195150 8135557

-168099

77651 39158

-(4615919) (1100002)

250000 --

$ - $ - $ 6118464 5249019 - 5249019 7039390 1577128 8757504

- - 6161563 39020 542579 1758374 - - 71930

132971 - 132971 218584 123391 341975 1224 250597 251821

12680207 2493694 28843619

5811522 21013 6027685 1984560 6082307 16202423

77651 108768 7309 323334

7904850 6110629 22631093

4775357 (3616935) 6212526

308200 4132719 4690919 - (75000) (4690919)

(5427210) - (6527212)

(5119010) 4057719 (6527212)

(343653) 440784 (314686)

4041296 4030452 12652365

$ 3697643 $ 4471236 $ 12337679

June 30 2014

$ (183903) 60918

(122985)

31830 (512) 31318

864816 (1347240)

(482424)

A REPORTING ENTITY

GENERAL FUND

PROPERTY TAXES

GRANTS

INVENTORIES

CAPITAL ASSETS

FUND EQUITY

NET POSITION

ESTIMATES

Investments

Total $ 13117286

Total $ 13170794 $ 13170794 $ -

Interest Rate Risk

Credit Risk

5 GRANTS RECEIVABLE

6 CAPITAL ASSETS

$ 1347240

14452718 864817 - 15317535

7 RISK MANAGEMENT

Program Eligibility

Benefit Amount

payment

2014 2013 2012

6302014 $ - $ 480403 $480403 000 NA 6302013 $ - $ 480403 $480403 000 NA 6302012 $ - $ 517275 $517275 000 NA 6302011 $ - $ 517275 $517275 000 NA 6302010 $ - $ 652725 $652725 000 NA 6302009 $ - $ 697308 $697308 000 NA

$ 4690919 $ 4690919

517981 - 941576 - 1459557

762035 461533 873047 2617125 4713740

Unassigned 2411538 2411538

Vacation Payable

June 30 2013

$ 215733

Additions

$ 183903

Deletions

$ 215733

June 30 2014

$ 183903

2014 2013 2012

Annual pension cost

$ 63601

(1843)

$ 63601

(2309)

$ 69797

(1130)

(61430)

(60918) $

(76960)

(61430) $

(37682)

(76960)

6302014 $ - $ 480403 $ 480403 000 NA 6302013 $ - $ 480403 $ 480403 000 NA 6302012 $ - $ 533305 $ 533305 000 NA 6302011 $ - $ 533305 $ 533305 000 NA 6302010 $ - $ 652725 $ 652725 000 NA 6302009 $ - $ 697308 $ 697308 000 NA

GENERAL FUND

6100000 6100000 60000 60000

1050294 1050294 25000 25000

ACTUAL

6118464 71930

1176776 27285

7870 12248 126482 2285

$ 6900211 50000

$ 6161563 94305

$ (738648) 42190

Total Revenue $ 14185505 $ 14185505 $ 13650323 $ (547574)

GENERAL FUND

ORIGINAL BUDGET

204091 $

FINAL BUDGET

204091 $

SALARIES

108058 $

EMPLOYEE BENEFITS

$ 160648 2502651 281039 231390

$ 82778 1419919 90140 116095

$ 48070 732336 47335 59794

121100 902516 375821 3111595

-533460 197515 1195851

-257095 109910 599930

221596 573110 462586 50654

114703 182330 116203 22912

76523 109940 64712 13206

6110 Contingency $ 1200000 $ 1200000 (1) $ - $ -

(5519442) (1100000)

(5519440)(1100002)

PURCHASED SERVICES

CAPITAL OUTLAY

OTHER OBJECTS TOTAL

$ 17104 $ 2465 $ - $ 10349 $ 195150 $ 8941

$ 6050 171915 10012 9160

$ 1687 52885 91079 2318

$ ----

$ 7761 134150 13360 10493

$ 146347 2511205 251925 197860

$ 14301 (8554) 29115 33530

28208 34283 42136 252994

7011 14795 9702

468133

168099

4270 9046 1460

150783

39488 848678 360723 2835790

81612 53838 15098 275805

20513 13918 215746 1135

806071 $

2420 14260 23875

688165 $

168099 $

184 89933 27040 2086

450564 $

214341 410381 447577 39340

8303656 $

7255 162729 15009 11314

691050

823175

690630

168099

460913

8498806

$ 1200000

1899991

5151517 1364809

(4615919) (1100002)

903521 -

(5715921) 903521

(564404) 2268330

4271671 (561063)

$ 3707267 $ 1694875

ORIGINAL BUDGET

FINAL BUDGET ACTUAL

REVENUES

$ -3233206

$ 39020 218584 5789 1224

$ 39020 (3014622)

5789 1224

Total Revenues $ 13632232 $ 13632232 $ 12680207 $ (952025)

ORIGINAL BUDGET

EMPLOYEE BENEFITS

$ 1093451 3460937 1065983 600000

$ 638908 1881635 516413

3378721058332282887

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

78680 85108 126300

297 341957

-986 -

163541 43413

298825510067924103

188568-

9088229491

308200 (507190) (6889796)

308200(507190) (1)(6889796) (1)

- - - - - -

49601 8968 - $ 78192 $ 1113540 $ (20089) 422532 38152 - 255415 3656066 (195129) 139946 30186 - 72484 1041916 24067

- - - - - 600000

612078 77306 - 406091 5811522 408849

21046 561 - 9384 139553 11359 26635 771 - 45379 212993 (123689) 45650 2264 - 18182 260319 137762

- - - - 400 (400) 82533 8370 - 46920 668348 (6458) 16528 175 - 1249 17951 901 677 - - 142 2033 (2033) - - - - - 350700

12659 3484 - 21875 292441 24112 169017 1966 18827 18368 281082 18112

- - - - - 67700

- 55172 89941 - 145113 825887

- - - - 73094 499161

374744 72763 108768 161499 209332773 1803113

$ 986822 $ 150069 $ 108768 $ $ 567590 7904850 2211962

4775357 1259937

308200 -- 507190

(5427210) 1462586

(5119010) 1969776

(343653) 3229713

4041296 (660015)

$ 3697643 $ 2569698

REVENUES

1933411 $ 1933411 521863 521863

- -37458 37458

2492732 2492732

25000 $ 25000

ACTUAL

1577128 542579 123391 250597

2493694

(356283) 20716 123391 213139

Total Revenues $ 2517732 $ 2517732 $ 2493694 $ 962

ORIGINAL BUDGET

EMPLOYEE BENEFITS

90000 234808 324808

90000 $ 234808

$ 324808 (1) $

$ 1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

$ 681180 -

305321 109341 676494

-119450 17185

86127 ---

706184

365312-

11787417718331817

-447089865

68477---

370986

6110 Contingency $ 1227160 $ 1227160 $ - $ -

(75000) 5543432 (325944)

(75000) (1)5543432(325944) (1)

- - - - - -

VARIANCE BUDGET

5111 14788 - 1114 $ 21013 $ 68987 - - - - - 234808

$ 5111 $ 14788 $ - $ 1114 $ 21013 $ 303795

77026 4799 - 63340 $ 1191657 $ 208574 110764 - - - 110764 20241 4828 - 25103 473367 14797 141588 1208 - 15112 284967 141364 52142 16250 - 60295 1136999 83013

- 610 - - 610 53879 1608 239 - 8489 174494 32923 800 309505 - 9296 346651 (164859)

13205 8658 - 1339 34854 25731 212138 6797 - 3485 222420 567809

2175 55 - 8172 165005 1310274 23249 4840 - 1573 29661 28339

- 7413 - - 7413 3587 - 671 - - 671 5829

299064 425987 7309 100553 1910083 103591

$ 954000 $ 791861 $ 7309 $ 296756 $ 6089616 $ 2346845

$ - $ - $ - $ - $ - $ 1227160

$ 959111 $ 806649 $ 7309 $ 297870 $ 6110629 $ 3877800

(3616935) 3853762

(75000) -4132719 (1410713)

- 325944

4057719 (1084769)

440784 2768993

4030452 (1512980)

$ 4471236 $ 1256013

REVENUES

CAPITAL PROJECTS

Total Revenues 50000 50000 19396 (30604)

50000 10000 545000

12211 65440 39158

37789 (55440) 505842

Contingency 150000 150000 (1) - 150000

TAX YEAR

UNCOLLECTED 7113

DEDUCT DISCOUNTS

ADJUSTMENTS TO

ROLLS INTEREST

BALANCE UNCOLLECTED

OR UNSEGREGATED

AT 63014

Current 2013-14 $ 6275496 $ 161343 $ 17152 $ 5132 $ 5893074 $ 238231

216616 115654 74536 28015 4288 2364 8469

(4) (1) -----

22104 20049 8886 8318 (379) (289) (112)

12964 14062 20238 10793 1160 762 1195

103934 45298 41423 18205 1429 833 773

134791 90406 41999 18128 2480 1243 7584

Total Prior 449943 $ (6) 58577 61173 211895 296631

Total $ 6725439 161337 $ 75728 $ 66305 $ 610496809 $ 534862

June 30 2013 June 30 2014

$ 6104968

(39239) 52258

(124819)

125296

Compliance

(1) Major Program

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

GENERAL FUND

$ 4716530 574415 15713

$ 466751--

$ 37915 1078853

$ 5218--

15713 517981

-762035 2411538

461533-

3366152 1683043

5049195

4567852 127785

4695638

13117286 2385243 15713

15518242

$ 1033842 21

317688

1351551

$ 137815 -

224402

$ 1214791 1078874 404275

2697939

- - 482624

- - 15713 941576 - 1459557 1883020 1854111 3737131 873047 2617126 4713741

- - 2411538

3697643 4471236 12337679

$ 5049195 $ 4695638 $ 15518242

$ 6118464 -

121590 6161563 1176776 71930 ---

19396 ------

195150 8135557

-168099

77651 39158

-(4615919) (1100002)

250000 --

$ - $ - $ 6118464 5249019 - 5249019 7039390 1577128 8757504

- - 6161563 39020 542579 1758374 - - 71930

132971 - 132971 218584 123391 341975 1224 250597 251821

12680207 2493694 28843619

5811522 21013 6027685 1984560 6082307 16202423

77651 108768 7309 323334

7904850 6110629 22631093

4775357 (3616935) 6212526

308200 4132719 4690919 - (75000) (4690919)

(5427210) - (6527212)

(5119010) 4057719 (6527212)

(343653) 440784 (314686)

4041296 4030452 12652365

$ 3697643 $ 4471236 $ 12337679

June 30 2014

$ (183903) 60918

(122985)

31830 (512) 31318

864816 (1347240)

(482424)

A REPORTING ENTITY

GENERAL FUND

PROPERTY TAXES

GRANTS

INVENTORIES

CAPITAL ASSETS

FUND EQUITY

NET POSITION

ESTIMATES

Investments

Total $ 13117286

Total $ 13170794 $ 13170794 $ -

Interest Rate Risk

Credit Risk

5 GRANTS RECEIVABLE

6 CAPITAL ASSETS

$ 1347240

14452718 864817 - 15317535

7 RISK MANAGEMENT

Program Eligibility

Benefit Amount

payment

2014 2013 2012

6302014 $ - $ 480403 $480403 000 NA 6302013 $ - $ 480403 $480403 000 NA 6302012 $ - $ 517275 $517275 000 NA 6302011 $ - $ 517275 $517275 000 NA 6302010 $ - $ 652725 $652725 000 NA 6302009 $ - $ 697308 $697308 000 NA

$ 4690919 $ 4690919

517981 - 941576 - 1459557

762035 461533 873047 2617125 4713740

Unassigned 2411538 2411538

Vacation Payable

June 30 2013

$ 215733

Additions

$ 183903

Deletions

$ 215733

June 30 2014

$ 183903

2014 2013 2012

Annual pension cost

$ 63601

(1843)

$ 63601

(2309)

$ 69797

(1130)

(61430)

(60918) $

(76960)

(61430) $

(37682)

(76960)

6302014 $ - $ 480403 $ 480403 000 NA 6302013 $ - $ 480403 $ 480403 000 NA 6302012 $ - $ 533305 $ 533305 000 NA 6302011 $ - $ 533305 $ 533305 000 NA 6302010 $ - $ 652725 $ 652725 000 NA 6302009 $ - $ 697308 $ 697308 000 NA

GENERAL FUND

6100000 6100000 60000 60000

1050294 1050294 25000 25000

ACTUAL

6118464 71930

1176776 27285

7870 12248 126482 2285

$ 6900211 50000

$ 6161563 94305

$ (738648) 42190

Total Revenue $ 14185505 $ 14185505 $ 13650323 $ (547574)

GENERAL FUND

ORIGINAL BUDGET

204091 $

FINAL BUDGET

204091 $

SALARIES

108058 $

EMPLOYEE BENEFITS

$ 160648 2502651 281039 231390

$ 82778 1419919 90140 116095

$ 48070 732336 47335 59794

121100 902516 375821 3111595

-533460 197515 1195851

-257095 109910 599930

221596 573110 462586 50654

114703 182330 116203 22912

76523 109940 64712 13206

6110 Contingency $ 1200000 $ 1200000 (1) $ - $ -

(5519442) (1100000)

(5519440)(1100002)

PURCHASED SERVICES

CAPITAL OUTLAY

OTHER OBJECTS TOTAL

$ 17104 $ 2465 $ - $ 10349 $ 195150 $ 8941

$ 6050 171915 10012 9160

$ 1687 52885 91079 2318

$ ----

$ 7761 134150 13360 10493

$ 146347 2511205 251925 197860

$ 14301 (8554) 29115 33530

28208 34283 42136 252994

7011 14795 9702

468133

168099

4270 9046 1460

150783

39488 848678 360723 2835790

81612 53838 15098 275805

20513 13918 215746 1135

806071 $

2420 14260 23875

688165 $

168099 $

184 89933 27040 2086

450564 $

214341 410381 447577 39340

8303656 $

7255 162729 15009 11314

691050

823175

690630

168099

460913

8498806

$ 1200000

1899991

5151517 1364809

(4615919) (1100002)

903521 -

(5715921) 903521

(564404) 2268330

4271671 (561063)

$ 3707267 $ 1694875

ORIGINAL BUDGET

FINAL BUDGET ACTUAL

REVENUES

$ -3233206

$ 39020 218584 5789 1224

$ 39020 (3014622)

5789 1224

Total Revenues $ 13632232 $ 13632232 $ 12680207 $ (952025)

ORIGINAL BUDGET

EMPLOYEE BENEFITS

$ 1093451 3460937 1065983 600000

$ 638908 1881635 516413

3378721058332282887

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

78680 85108 126300

297 341957

-986 -

163541 43413

298825510067924103

188568-

9088229491

308200 (507190) (6889796)

308200(507190) (1)(6889796) (1)

- - - - - -

49601 8968 - $ 78192 $ 1113540 $ (20089) 422532 38152 - 255415 3656066 (195129) 139946 30186 - 72484 1041916 24067

- - - - - 600000

612078 77306 - 406091 5811522 408849

21046 561 - 9384 139553 11359 26635 771 - 45379 212993 (123689) 45650 2264 - 18182 260319 137762

- - - - 400 (400) 82533 8370 - 46920 668348 (6458) 16528 175 - 1249 17951 901 677 - - 142 2033 (2033) - - - - - 350700

12659 3484 - 21875 292441 24112 169017 1966 18827 18368 281082 18112

- - - - - 67700

- 55172 89941 - 145113 825887

- - - - 73094 499161

374744 72763 108768 161499 209332773 1803113

$ 986822 $ 150069 $ 108768 $ $ 567590 7904850 2211962

4775357 1259937

308200 -- 507190

(5427210) 1462586

(5119010) 1969776

(343653) 3229713

4041296 (660015)

$ 3697643 $ 2569698

REVENUES

1933411 $ 1933411 521863 521863

- -37458 37458

2492732 2492732

25000 $ 25000

ACTUAL

1577128 542579 123391 250597

2493694

(356283) 20716 123391 213139

Total Revenues $ 2517732 $ 2517732 $ 2493694 $ 962

ORIGINAL BUDGET

EMPLOYEE BENEFITS

90000 234808 324808

90000 $ 234808

$ 324808 (1) $

$ 1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

$ 681180 -

305321 109341 676494

-119450 17185

86127 ---

706184

365312-

11787417718331817

-447089865

68477---

370986

6110 Contingency $ 1227160 $ 1227160 $ - $ -

(75000) 5543432 (325944)

(75000) (1)5543432(325944) (1)

- - - - - -

VARIANCE BUDGET

5111 14788 - 1114 $ 21013 $ 68987 - - - - - 234808

$ 5111 $ 14788 $ - $ 1114 $ 21013 $ 303795

77026 4799 - 63340 $ 1191657 $ 208574 110764 - - - 110764 20241 4828 - 25103 473367 14797 141588 1208 - 15112 284967 141364 52142 16250 - 60295 1136999 83013

- 610 - - 610 53879 1608 239 - 8489 174494 32923 800 309505 - 9296 346651 (164859)

13205 8658 - 1339 34854 25731 212138 6797 - 3485 222420 567809

2175 55 - 8172 165005 1310274 23249 4840 - 1573 29661 28339

- 7413 - - 7413 3587 - 671 - - 671 5829

299064 425987 7309 100553 1910083 103591

$ 954000 $ 791861 $ 7309 $ 296756 $ 6089616 $ 2346845

$ - $ - $ - $ - $ - $ 1227160

$ 959111 $ 806649 $ 7309 $ 297870 $ 6110629 $ 3877800

(3616935) 3853762

(75000) -4132719 (1410713)

- 325944

4057719 (1084769)

440784 2768993

4030452 (1512980)

$ 4471236 $ 1256013

REVENUES

CAPITAL PROJECTS

Total Revenues 50000 50000 19396 (30604)

50000 10000 545000

12211 65440 39158

37789 (55440) 505842

Contingency 150000 150000 (1) - 150000

TAX YEAR

UNCOLLECTED 7113

DEDUCT DISCOUNTS

ADJUSTMENTS TO

ROLLS INTEREST

BALANCE UNCOLLECTED

OR UNSEGREGATED

AT 63014

Current 2013-14 $ 6275496 $ 161343 $ 17152 $ 5132 $ 5893074 $ 238231

216616 115654 74536 28015 4288 2364 8469

(4) (1) -----

22104 20049 8886 8318 (379) (289) (112)

12964 14062 20238 10793 1160 762 1195

103934 45298 41423 18205 1429 833 773

134791 90406 41999 18128 2480 1243 7584

Total Prior 449943 $ (6) 58577 61173 211895 296631

Total $ 6725439 161337 $ 75728 $ 66305 $ 610496809 $ 534862

June 30 2013 June 30 2014

$ 6104968

(39239) 52258

(124819)

125296

Compliance

(1) Major Program

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

3366152 1683043

5049195

4567852 127785

4695638

13117286 2385243 15713

15518242

$ 1033842 21

317688

1351551

$ 137815 -

224402

$ 1214791 1078874 404275

2697939

- - 482624

- - 15713 941576 - 1459557 1883020 1854111 3737131 873047 2617126 4713741

- - 2411538

3697643 4471236 12337679

$ 5049195 $ 4695638 $ 15518242

$ 6118464 -

121590 6161563 1176776 71930 ---

19396 ------

195150 8135557

-168099

77651 39158

-(4615919) (1100002)

250000 --

$ - $ - $ 6118464 5249019 - 5249019 7039390 1577128 8757504

- - 6161563 39020 542579 1758374 - - 71930

132971 - 132971 218584 123391 341975 1224 250597 251821

12680207 2493694 28843619

5811522 21013 6027685 1984560 6082307 16202423

77651 108768 7309 323334

7904850 6110629 22631093

4775357 (3616935) 6212526

308200 4132719 4690919 - (75000) (4690919)

(5427210) - (6527212)

(5119010) 4057719 (6527212)

(343653) 440784 (314686)

4041296 4030452 12652365

$ 3697643 $ 4471236 $ 12337679

June 30 2014

$ (183903) 60918

(122985)

31830 (512) 31318

864816 (1347240)

(482424)

A REPORTING ENTITY

GENERAL FUND

PROPERTY TAXES

GRANTS

INVENTORIES

CAPITAL ASSETS

FUND EQUITY

NET POSITION

ESTIMATES

Investments

Total $ 13117286

Total $ 13170794 $ 13170794 $ -

Interest Rate Risk

Credit Risk

5 GRANTS RECEIVABLE

6 CAPITAL ASSETS

$ 1347240

14452718 864817 - 15317535

7 RISK MANAGEMENT

Program Eligibility

Benefit Amount

payment

2014 2013 2012

6302014 $ - $ 480403 $480403 000 NA 6302013 $ - $ 480403 $480403 000 NA 6302012 $ - $ 517275 $517275 000 NA 6302011 $ - $ 517275 $517275 000 NA 6302010 $ - $ 652725 $652725 000 NA 6302009 $ - $ 697308 $697308 000 NA

$ 4690919 $ 4690919

517981 - 941576 - 1459557

762035 461533 873047 2617125 4713740

Unassigned 2411538 2411538

Vacation Payable

June 30 2013

$ 215733

Additions

$ 183903

Deletions

$ 215733

June 30 2014

$ 183903

2014 2013 2012

Annual pension cost

$ 63601

(1843)

$ 63601

(2309)

$ 69797

(1130)

(61430)

(60918) $

(76960)

(61430) $

(37682)

(76960)

6302014 $ - $ 480403 $ 480403 000 NA 6302013 $ - $ 480403 $ 480403 000 NA 6302012 $ - $ 533305 $ 533305 000 NA 6302011 $ - $ 533305 $ 533305 000 NA 6302010 $ - $ 652725 $ 652725 000 NA 6302009 $ - $ 697308 $ 697308 000 NA

GENERAL FUND

6100000 6100000 60000 60000

1050294 1050294 25000 25000

ACTUAL

6118464 71930

1176776 27285

7870 12248 126482 2285

$ 6900211 50000

$ 6161563 94305

$ (738648) 42190

Total Revenue $ 14185505 $ 14185505 $ 13650323 $ (547574)

GENERAL FUND

ORIGINAL BUDGET

204091 $

FINAL BUDGET

204091 $

SALARIES

108058 $

EMPLOYEE BENEFITS

$ 160648 2502651 281039 231390

$ 82778 1419919 90140 116095

$ 48070 732336 47335 59794

121100 902516 375821 3111595

-533460 197515 1195851

-257095 109910 599930

221596 573110 462586 50654

114703 182330 116203 22912

76523 109940 64712 13206

6110 Contingency $ 1200000 $ 1200000 (1) $ - $ -

(5519442) (1100000)

(5519440)(1100002)

PURCHASED SERVICES

CAPITAL OUTLAY

OTHER OBJECTS TOTAL

$ 17104 $ 2465 $ - $ 10349 $ 195150 $ 8941

$ 6050 171915 10012 9160

$ 1687 52885 91079 2318

$ ----

$ 7761 134150 13360 10493

$ 146347 2511205 251925 197860

$ 14301 (8554) 29115 33530

28208 34283 42136 252994

7011 14795 9702

468133

168099

4270 9046 1460

150783

39488 848678 360723 2835790

81612 53838 15098 275805

20513 13918 215746 1135

806071 $

2420 14260 23875

688165 $

168099 $

184 89933 27040 2086

450564 $

214341 410381 447577 39340

8303656 $

7255 162729 15009 11314

691050

823175

690630

168099

460913

8498806

$ 1200000

1899991

5151517 1364809

(4615919) (1100002)

903521 -

(5715921) 903521

(564404) 2268330

4271671 (561063)

$ 3707267 $ 1694875

ORIGINAL BUDGET

FINAL BUDGET ACTUAL

REVENUES

$ -3233206

$ 39020 218584 5789 1224

$ 39020 (3014622)

5789 1224

Total Revenues $ 13632232 $ 13632232 $ 12680207 $ (952025)

ORIGINAL BUDGET

EMPLOYEE BENEFITS

$ 1093451 3460937 1065983 600000

$ 638908 1881635 516413

3378721058332282887

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

78680 85108 126300

297 341957

-986 -

163541 43413

298825510067924103

188568-

9088229491

308200 (507190) (6889796)

308200(507190) (1)(6889796) (1)

- - - - - -

49601 8968 - $ 78192 $ 1113540 $ (20089) 422532 38152 - 255415 3656066 (195129) 139946 30186 - 72484 1041916 24067

- - - - - 600000

612078 77306 - 406091 5811522 408849

21046 561 - 9384 139553 11359 26635 771 - 45379 212993 (123689) 45650 2264 - 18182 260319 137762

- - - - 400 (400) 82533 8370 - 46920 668348 (6458) 16528 175 - 1249 17951 901 677 - - 142 2033 (2033) - - - - - 350700

12659 3484 - 21875 292441 24112 169017 1966 18827 18368 281082 18112

- - - - - 67700

- 55172 89941 - 145113 825887

- - - - 73094 499161

374744 72763 108768 161499 209332773 1803113

$ 986822 $ 150069 $ 108768 $ $ 567590 7904850 2211962

4775357 1259937

308200 -- 507190

(5427210) 1462586

(5119010) 1969776

(343653) 3229713

4041296 (660015)

$ 3697643 $ 2569698

REVENUES

1933411 $ 1933411 521863 521863

- -37458 37458

2492732 2492732

25000 $ 25000

ACTUAL

1577128 542579 123391 250597

2493694

(356283) 20716 123391 213139

Total Revenues $ 2517732 $ 2517732 $ 2493694 $ 962

ORIGINAL BUDGET

EMPLOYEE BENEFITS

90000 234808 324808

90000 $ 234808

$ 324808 (1) $

$ 1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

$ 681180 -

305321 109341 676494

-119450 17185

86127 ---

706184

365312-

11787417718331817

-447089865

68477---

370986

6110 Contingency $ 1227160 $ 1227160 $ - $ -

(75000) 5543432 (325944)

(75000) (1)5543432(325944) (1)

- - - - - -

VARIANCE BUDGET

5111 14788 - 1114 $ 21013 $ 68987 - - - - - 234808

$ 5111 $ 14788 $ - $ 1114 $ 21013 $ 303795

77026 4799 - 63340 $ 1191657 $ 208574 110764 - - - 110764 20241 4828 - 25103 473367 14797 141588 1208 - 15112 284967 141364 52142 16250 - 60295 1136999 83013

- 610 - - 610 53879 1608 239 - 8489 174494 32923 800 309505 - 9296 346651 (164859)

13205 8658 - 1339 34854 25731 212138 6797 - 3485 222420 567809

2175 55 - 8172 165005 1310274 23249 4840 - 1573 29661 28339

- 7413 - - 7413 3587 - 671 - - 671 5829

299064 425987 7309 100553 1910083 103591

$ 954000 $ 791861 $ 7309 $ 296756 $ 6089616 $ 2346845

$ - $ - $ - $ - $ - $ 1227160

$ 959111 $ 806649 $ 7309 $ 297870 $ 6110629 $ 3877800

(3616935) 3853762

(75000) -4132719 (1410713)

- 325944

4057719 (1084769)

440784 2768993

4030452 (1512980)

$ 4471236 $ 1256013

REVENUES

CAPITAL PROJECTS

Total Revenues 50000 50000 19396 (30604)

50000 10000 545000

12211 65440 39158

37789 (55440) 505842

Contingency 150000 150000 (1) - 150000

TAX YEAR

UNCOLLECTED 7113

DEDUCT DISCOUNTS

ADJUSTMENTS TO

ROLLS INTEREST

BALANCE UNCOLLECTED

OR UNSEGREGATED

AT 63014

Current 2013-14 $ 6275496 $ 161343 $ 17152 $ 5132 $ 5893074 $ 238231

216616 115654 74536 28015 4288 2364 8469

(4) (1) -----

22104 20049 8886 8318 (379) (289) (112)

12964 14062 20238 10793 1160 762 1195

103934 45298 41423 18205 1429 833 773

134791 90406 41999 18128 2480 1243 7584

Total Prior 449943 $ (6) 58577 61173 211895 296631

Total $ 6725439 161337 $ 75728 $ 66305 $ 610496809 $ 534862

June 30 2013 June 30 2014

$ 6104968

(39239) 52258

(124819)

125296

Compliance

(1) Major Program

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

$ 6118464 -

121590 6161563 1176776 71930 ---

19396 ------

195150 8135557

-168099

77651 39158

-(4615919) (1100002)

250000 --

$ - $ - $ 6118464 5249019 - 5249019 7039390 1577128 8757504

- - 6161563 39020 542579 1758374 - - 71930

132971 - 132971 218584 123391 341975 1224 250597 251821

12680207 2493694 28843619

5811522 21013 6027685 1984560 6082307 16202423

77651 108768 7309 323334

7904850 6110629 22631093

4775357 (3616935) 6212526

308200 4132719 4690919 - (75000) (4690919)

(5427210) - (6527212)

(5119010) 4057719 (6527212)

(343653) 440784 (314686)

4041296 4030452 12652365

$ 3697643 $ 4471236 $ 12337679

June 30 2014

$ (183903) 60918

(122985)

31830 (512) 31318

864816 (1347240)

(482424)

A REPORTING ENTITY

GENERAL FUND

PROPERTY TAXES

GRANTS

INVENTORIES

CAPITAL ASSETS

FUND EQUITY

NET POSITION

ESTIMATES

Investments

Total $ 13117286

Total $ 13170794 $ 13170794 $ -

Interest Rate Risk

Credit Risk

5 GRANTS RECEIVABLE

6 CAPITAL ASSETS

$ 1347240

14452718 864817 - 15317535

7 RISK MANAGEMENT

Program Eligibility

Benefit Amount

payment

2014 2013 2012

6302014 $ - $ 480403 $480403 000 NA 6302013 $ - $ 480403 $480403 000 NA 6302012 $ - $ 517275 $517275 000 NA 6302011 $ - $ 517275 $517275 000 NA 6302010 $ - $ 652725 $652725 000 NA 6302009 $ - $ 697308 $697308 000 NA

$ 4690919 $ 4690919

517981 - 941576 - 1459557

762035 461533 873047 2617125 4713740

Unassigned 2411538 2411538

Vacation Payable

June 30 2013

$ 215733

Additions

$ 183903

Deletions

$ 215733

June 30 2014

$ 183903

2014 2013 2012

Annual pension cost

$ 63601

(1843)

$ 63601

(2309)

$ 69797

(1130)

(61430)

(60918) $

(76960)

(61430) $

(37682)

(76960)

6302014 $ - $ 480403 $ 480403 000 NA 6302013 $ - $ 480403 $ 480403 000 NA 6302012 $ - $ 533305 $ 533305 000 NA 6302011 $ - $ 533305 $ 533305 000 NA 6302010 $ - $ 652725 $ 652725 000 NA 6302009 $ - $ 697308 $ 697308 000 NA

GENERAL FUND

6100000 6100000 60000 60000

1050294 1050294 25000 25000

ACTUAL

6118464 71930

1176776 27285

7870 12248 126482 2285

$ 6900211 50000

$ 6161563 94305

$ (738648) 42190

Total Revenue $ 14185505 $ 14185505 $ 13650323 $ (547574)

GENERAL FUND

ORIGINAL BUDGET

204091 $

FINAL BUDGET

204091 $

SALARIES

108058 $

EMPLOYEE BENEFITS

$ 160648 2502651 281039 231390

$ 82778 1419919 90140 116095

$ 48070 732336 47335 59794

121100 902516 375821 3111595

-533460 197515 1195851

-257095 109910 599930

221596 573110 462586 50654

114703 182330 116203 22912

76523 109940 64712 13206

6110 Contingency $ 1200000 $ 1200000 (1) $ - $ -

(5519442) (1100000)

(5519440)(1100002)

PURCHASED SERVICES

CAPITAL OUTLAY

OTHER OBJECTS TOTAL

$ 17104 $ 2465 $ - $ 10349 $ 195150 $ 8941

$ 6050 171915 10012 9160

$ 1687 52885 91079 2318

$ ----

$ 7761 134150 13360 10493

$ 146347 2511205 251925 197860

$ 14301 (8554) 29115 33530

28208 34283 42136 252994

7011 14795 9702

468133

168099

4270 9046 1460

150783

39488 848678 360723 2835790

81612 53838 15098 275805

20513 13918 215746 1135

806071 $

2420 14260 23875

688165 $

168099 $

184 89933 27040 2086

450564 $

214341 410381 447577 39340

8303656 $

7255 162729 15009 11314

691050

823175

690630

168099

460913

8498806

$ 1200000

1899991

5151517 1364809

(4615919) (1100002)

903521 -

(5715921) 903521

(564404) 2268330

4271671 (561063)

$ 3707267 $ 1694875

ORIGINAL BUDGET

FINAL BUDGET ACTUAL

REVENUES

$ -3233206

$ 39020 218584 5789 1224

$ 39020 (3014622)

5789 1224

Total Revenues $ 13632232 $ 13632232 $ 12680207 $ (952025)

ORIGINAL BUDGET

EMPLOYEE BENEFITS

$ 1093451 3460937 1065983 600000

$ 638908 1881635 516413

3378721058332282887

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

78680 85108 126300

297 341957

-986 -

163541 43413

298825510067924103

188568-

9088229491

308200 (507190) (6889796)

308200(507190) (1)(6889796) (1)

- - - - - -

49601 8968 - $ 78192 $ 1113540 $ (20089) 422532 38152 - 255415 3656066 (195129) 139946 30186 - 72484 1041916 24067

- - - - - 600000

612078 77306 - 406091 5811522 408849

21046 561 - 9384 139553 11359 26635 771 - 45379 212993 (123689) 45650 2264 - 18182 260319 137762

- - - - 400 (400) 82533 8370 - 46920 668348 (6458) 16528 175 - 1249 17951 901 677 - - 142 2033 (2033) - - - - - 350700

12659 3484 - 21875 292441 24112 169017 1966 18827 18368 281082 18112

- - - - - 67700

- 55172 89941 - 145113 825887

- - - - 73094 499161

374744 72763 108768 161499 209332773 1803113

$ 986822 $ 150069 $ 108768 $ $ 567590 7904850 2211962

4775357 1259937

308200 -- 507190

(5427210) 1462586

(5119010) 1969776

(343653) 3229713

4041296 (660015)

$ 3697643 $ 2569698

REVENUES

1933411 $ 1933411 521863 521863

- -37458 37458

2492732 2492732

25000 $ 25000

ACTUAL

1577128 542579 123391 250597

2493694

(356283) 20716 123391 213139

Total Revenues $ 2517732 $ 2517732 $ 2493694 $ 962

ORIGINAL BUDGET

EMPLOYEE BENEFITS

90000 234808 324808

90000 $ 234808

$ 324808 (1) $

$ 1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

$ 681180 -

305321 109341 676494

-119450 17185

86127 ---

706184

365312-

11787417718331817

-447089865

68477---

370986

6110 Contingency $ 1227160 $ 1227160 $ - $ -

(75000) 5543432 (325944)

(75000) (1)5543432(325944) (1)

- - - - - -

VARIANCE BUDGET

5111 14788 - 1114 $ 21013 $ 68987 - - - - - 234808

$ 5111 $ 14788 $ - $ 1114 $ 21013 $ 303795

77026 4799 - 63340 $ 1191657 $ 208574 110764 - - - 110764 20241 4828 - 25103 473367 14797 141588 1208 - 15112 284967 141364 52142 16250 - 60295 1136999 83013

- 610 - - 610 53879 1608 239 - 8489 174494 32923 800 309505 - 9296 346651 (164859)

13205 8658 - 1339 34854 25731 212138 6797 - 3485 222420 567809

2175 55 - 8172 165005 1310274 23249 4840 - 1573 29661 28339

- 7413 - - 7413 3587 - 671 - - 671 5829

299064 425987 7309 100553 1910083 103591

$ 954000 $ 791861 $ 7309 $ 296756 $ 6089616 $ 2346845

$ - $ - $ - $ - $ - $ 1227160

$ 959111 $ 806649 $ 7309 $ 297870 $ 6110629 $ 3877800

(3616935) 3853762

(75000) -4132719 (1410713)

- 325944

4057719 (1084769)

440784 2768993

4030452 (1512980)

$ 4471236 $ 1256013

REVENUES

CAPITAL PROJECTS

Total Revenues 50000 50000 19396 (30604)

50000 10000 545000

12211 65440 39158

37789 (55440) 505842

Contingency 150000 150000 (1) - 150000

TAX YEAR

UNCOLLECTED 7113

DEDUCT DISCOUNTS

ADJUSTMENTS TO

ROLLS INTEREST

BALANCE UNCOLLECTED

OR UNSEGREGATED

AT 63014

Current 2013-14 $ 6275496 $ 161343 $ 17152 $ 5132 $ 5893074 $ 238231

216616 115654 74536 28015 4288 2364 8469

(4) (1) -----

22104 20049 8886 8318 (379) (289) (112)

12964 14062 20238 10793 1160 762 1195

103934 45298 41423 18205 1429 833 773

134791 90406 41999 18128 2480 1243 7584

Total Prior 449943 $ (6) 58577 61173 211895 296631

Total $ 6725439 161337 $ 75728 $ 66305 $ 610496809 $ 534862

June 30 2013 June 30 2014

$ 6104968

(39239) 52258

(124819)

125296

Compliance

(1) Major Program

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

$ - $ - $ 6118464 5249019 - 5249019 7039390 1577128 8757504

- - 6161563 39020 542579 1758374 - - 71930

132971 - 132971 218584 123391 341975 1224 250597 251821

12680207 2493694 28843619

5811522 21013 6027685 1984560 6082307 16202423

77651 108768 7309 323334

7904850 6110629 22631093

4775357 (3616935) 6212526

308200 4132719 4690919 - (75000) (4690919)

(5427210) - (6527212)

(5119010) 4057719 (6527212)

(343653) 440784 (314686)

4041296 4030452 12652365

$ 3697643 $ 4471236 $ 12337679

June 30 2014

$ (183903) 60918

(122985)

31830 (512) 31318

864816 (1347240)

(482424)

A REPORTING ENTITY

GENERAL FUND

PROPERTY TAXES

GRANTS

INVENTORIES

CAPITAL ASSETS

FUND EQUITY

NET POSITION

ESTIMATES

Investments

Total $ 13117286

Total $ 13170794 $ 13170794 $ -

Interest Rate Risk

Credit Risk

5 GRANTS RECEIVABLE

6 CAPITAL ASSETS

$ 1347240

14452718 864817 - 15317535

7 RISK MANAGEMENT

Program Eligibility

Benefit Amount

payment

2014 2013 2012

6302014 $ - $ 480403 $480403 000 NA 6302013 $ - $ 480403 $480403 000 NA 6302012 $ - $ 517275 $517275 000 NA 6302011 $ - $ 517275 $517275 000 NA 6302010 $ - $ 652725 $652725 000 NA 6302009 $ - $ 697308 $697308 000 NA

$ 4690919 $ 4690919

517981 - 941576 - 1459557

762035 461533 873047 2617125 4713740

Unassigned 2411538 2411538

Vacation Payable

June 30 2013

$ 215733

Additions

$ 183903

Deletions

$ 215733

June 30 2014

$ 183903

2014 2013 2012

Annual pension cost

$ 63601

(1843)

$ 63601

(2309)

$ 69797

(1130)

(61430)

(60918) $

(76960)

(61430) $

(37682)

(76960)

6302014 $ - $ 480403 $ 480403 000 NA 6302013 $ - $ 480403 $ 480403 000 NA 6302012 $ - $ 533305 $ 533305 000 NA 6302011 $ - $ 533305 $ 533305 000 NA 6302010 $ - $ 652725 $ 652725 000 NA 6302009 $ - $ 697308 $ 697308 000 NA

GENERAL FUND

6100000 6100000 60000 60000

1050294 1050294 25000 25000

ACTUAL

6118464 71930

1176776 27285

7870 12248 126482 2285

$ 6900211 50000

$ 6161563 94305

$ (738648) 42190

Total Revenue $ 14185505 $ 14185505 $ 13650323 $ (547574)

GENERAL FUND

ORIGINAL BUDGET

204091 $

FINAL BUDGET

204091 $

SALARIES

108058 $

EMPLOYEE BENEFITS

$ 160648 2502651 281039 231390

$ 82778 1419919 90140 116095

$ 48070 732336 47335 59794

121100 902516 375821 3111595

-533460 197515 1195851

-257095 109910 599930

221596 573110 462586 50654

114703 182330 116203 22912

76523 109940 64712 13206

6110 Contingency $ 1200000 $ 1200000 (1) $ - $ -

(5519442) (1100000)

(5519440)(1100002)

PURCHASED SERVICES

CAPITAL OUTLAY

OTHER OBJECTS TOTAL

$ 17104 $ 2465 $ - $ 10349 $ 195150 $ 8941

$ 6050 171915 10012 9160

$ 1687 52885 91079 2318

$ ----

$ 7761 134150 13360 10493

$ 146347 2511205 251925 197860

$ 14301 (8554) 29115 33530

28208 34283 42136 252994

7011 14795 9702

468133

168099

4270 9046 1460

150783

39488 848678 360723 2835790

81612 53838 15098 275805

20513 13918 215746 1135

806071 $

2420 14260 23875

688165 $

168099 $

184 89933 27040 2086

450564 $

214341 410381 447577 39340

8303656 $

7255 162729 15009 11314

691050

823175

690630

168099

460913

8498806

$ 1200000

1899991

5151517 1364809

(4615919) (1100002)

903521 -

(5715921) 903521

(564404) 2268330

4271671 (561063)

$ 3707267 $ 1694875

ORIGINAL BUDGET

FINAL BUDGET ACTUAL

REVENUES

$ -3233206

$ 39020 218584 5789 1224

$ 39020 (3014622)

5789 1224

Total Revenues $ 13632232 $ 13632232 $ 12680207 $ (952025)

ORIGINAL BUDGET

EMPLOYEE BENEFITS

$ 1093451 3460937 1065983 600000

$ 638908 1881635 516413

3378721058332282887

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

78680 85108 126300

297 341957

-986 -

163541 43413

298825510067924103

188568-

9088229491

308200 (507190) (6889796)

308200(507190) (1)(6889796) (1)

- - - - - -

49601 8968 - $ 78192 $ 1113540 $ (20089) 422532 38152 - 255415 3656066 (195129) 139946 30186 - 72484 1041916 24067

- - - - - 600000

612078 77306 - 406091 5811522 408849

21046 561 - 9384 139553 11359 26635 771 - 45379 212993 (123689) 45650 2264 - 18182 260319 137762

- - - - 400 (400) 82533 8370 - 46920 668348 (6458) 16528 175 - 1249 17951 901 677 - - 142 2033 (2033) - - - - - 350700

12659 3484 - 21875 292441 24112 169017 1966 18827 18368 281082 18112

- - - - - 67700

- 55172 89941 - 145113 825887

- - - - 73094 499161

374744 72763 108768 161499 209332773 1803113

$ 986822 $ 150069 $ 108768 $ $ 567590 7904850 2211962

4775357 1259937

308200 -- 507190

(5427210) 1462586

(5119010) 1969776

(343653) 3229713

4041296 (660015)

$ 3697643 $ 2569698

REVENUES

1933411 $ 1933411 521863 521863

- -37458 37458

2492732 2492732

25000 $ 25000

ACTUAL

1577128 542579 123391 250597

2493694

(356283) 20716 123391 213139

Total Revenues $ 2517732 $ 2517732 $ 2493694 $ 962

ORIGINAL BUDGET

EMPLOYEE BENEFITS

90000 234808 324808

90000 $ 234808

$ 324808 (1) $

$ 1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

$ 681180 -

305321 109341 676494

-119450 17185

86127 ---

706184

365312-

11787417718331817

-447089865

68477---

370986

6110 Contingency $ 1227160 $ 1227160 $ - $ -

(75000) 5543432 (325944)

(75000) (1)5543432(325944) (1)

- - - - - -

VARIANCE BUDGET

5111 14788 - 1114 $ 21013 $ 68987 - - - - - 234808

$ 5111 $ 14788 $ - $ 1114 $ 21013 $ 303795

77026 4799 - 63340 $ 1191657 $ 208574 110764 - - - 110764 20241 4828 - 25103 473367 14797 141588 1208 - 15112 284967 141364 52142 16250 - 60295 1136999 83013

- 610 - - 610 53879 1608 239 - 8489 174494 32923 800 309505 - 9296 346651 (164859)

13205 8658 - 1339 34854 25731 212138 6797 - 3485 222420 567809

2175 55 - 8172 165005 1310274 23249 4840 - 1573 29661 28339

- 7413 - - 7413 3587 - 671 - - 671 5829

299064 425987 7309 100553 1910083 103591

$ 954000 $ 791861 $ 7309 $ 296756 $ 6089616 $ 2346845

$ - $ - $ - $ - $ - $ 1227160

$ 959111 $ 806649 $ 7309 $ 297870 $ 6110629 $ 3877800

(3616935) 3853762

(75000) -4132719 (1410713)

- 325944

4057719 (1084769)

440784 2768993

4030452 (1512980)

$ 4471236 $ 1256013

REVENUES

CAPITAL PROJECTS

Total Revenues 50000 50000 19396 (30604)

50000 10000 545000

12211 65440 39158

37789 (55440) 505842

Contingency 150000 150000 (1) - 150000

TAX YEAR

UNCOLLECTED 7113

DEDUCT DISCOUNTS

ADJUSTMENTS TO

ROLLS INTEREST

BALANCE UNCOLLECTED

OR UNSEGREGATED

AT 63014

Current 2013-14 $ 6275496 $ 161343 $ 17152 $ 5132 $ 5893074 $ 238231

216616 115654 74536 28015 4288 2364 8469

(4) (1) -----

22104 20049 8886 8318 (379) (289) (112)

12964 14062 20238 10793 1160 762 1195

103934 45298 41423 18205 1429 833 773

134791 90406 41999 18128 2480 1243 7584

Total Prior 449943 $ (6) 58577 61173 211895 296631

Total $ 6725439 161337 $ 75728 $ 66305 $ 610496809 $ 534862

June 30 2013 June 30 2014

$ 6104968

(39239) 52258

(124819)

125296

Compliance

(1) Major Program

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

June 30 2014

$ (183903) 60918

(122985)

31830 (512) 31318

864816 (1347240)

(482424)

A REPORTING ENTITY

GENERAL FUND

PROPERTY TAXES

GRANTS

INVENTORIES

CAPITAL ASSETS

FUND EQUITY

NET POSITION

ESTIMATES

Investments

Total $ 13117286

Total $ 13170794 $ 13170794 $ -

Interest Rate Risk

Credit Risk

5 GRANTS RECEIVABLE

6 CAPITAL ASSETS

$ 1347240

14452718 864817 - 15317535

7 RISK MANAGEMENT

Program Eligibility

Benefit Amount

payment

2014 2013 2012

6302014 $ - $ 480403 $480403 000 NA 6302013 $ - $ 480403 $480403 000 NA 6302012 $ - $ 517275 $517275 000 NA 6302011 $ - $ 517275 $517275 000 NA 6302010 $ - $ 652725 $652725 000 NA 6302009 $ - $ 697308 $697308 000 NA

$ 4690919 $ 4690919

517981 - 941576 - 1459557

762035 461533 873047 2617125 4713740

Unassigned 2411538 2411538

Vacation Payable

June 30 2013

$ 215733

Additions

$ 183903

Deletions

$ 215733

June 30 2014

$ 183903

2014 2013 2012

Annual pension cost

$ 63601

(1843)

$ 63601

(2309)

$ 69797

(1130)

(61430)

(60918) $

(76960)

(61430) $

(37682)

(76960)

6302014 $ - $ 480403 $ 480403 000 NA 6302013 $ - $ 480403 $ 480403 000 NA 6302012 $ - $ 533305 $ 533305 000 NA 6302011 $ - $ 533305 $ 533305 000 NA 6302010 $ - $ 652725 $ 652725 000 NA 6302009 $ - $ 697308 $ 697308 000 NA

GENERAL FUND

6100000 6100000 60000 60000

1050294 1050294 25000 25000

ACTUAL

6118464 71930

1176776 27285

7870 12248 126482 2285

$ 6900211 50000

$ 6161563 94305

$ (738648) 42190

Total Revenue $ 14185505 $ 14185505 $ 13650323 $ (547574)

GENERAL FUND

ORIGINAL BUDGET

204091 $

FINAL BUDGET

204091 $

SALARIES

108058 $

EMPLOYEE BENEFITS

$ 160648 2502651 281039 231390

$ 82778 1419919 90140 116095

$ 48070 732336 47335 59794

121100 902516 375821 3111595

-533460 197515 1195851

-257095 109910 599930

221596 573110 462586 50654

114703 182330 116203 22912

76523 109940 64712 13206

6110 Contingency $ 1200000 $ 1200000 (1) $ - $ -

(5519442) (1100000)

(5519440)(1100002)

PURCHASED SERVICES

CAPITAL OUTLAY

OTHER OBJECTS TOTAL

$ 17104 $ 2465 $ - $ 10349 $ 195150 $ 8941

$ 6050 171915 10012 9160

$ 1687 52885 91079 2318

$ ----

$ 7761 134150 13360 10493

$ 146347 2511205 251925 197860

$ 14301 (8554) 29115 33530

28208 34283 42136 252994

7011 14795 9702

468133

168099

4270 9046 1460

150783

39488 848678 360723 2835790

81612 53838 15098 275805

20513 13918 215746 1135

806071 $

2420 14260 23875

688165 $

168099 $

184 89933 27040 2086

450564 $

214341 410381 447577 39340

8303656 $

7255 162729 15009 11314

691050

823175

690630

168099

460913

8498806

$ 1200000

1899991

5151517 1364809

(4615919) (1100002)

903521 -

(5715921) 903521

(564404) 2268330

4271671 (561063)

$ 3707267 $ 1694875

ORIGINAL BUDGET

FINAL BUDGET ACTUAL

REVENUES

$ -3233206

$ 39020 218584 5789 1224

$ 39020 (3014622)

5789 1224

Total Revenues $ 13632232 $ 13632232 $ 12680207 $ (952025)

ORIGINAL BUDGET

EMPLOYEE BENEFITS

$ 1093451 3460937 1065983 600000

$ 638908 1881635 516413

3378721058332282887

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

78680 85108 126300

297 341957

-986 -

163541 43413

298825510067924103

188568-

9088229491

308200 (507190) (6889796)

308200(507190) (1)(6889796) (1)

- - - - - -

49601 8968 - $ 78192 $ 1113540 $ (20089) 422532 38152 - 255415 3656066 (195129) 139946 30186 - 72484 1041916 24067

- - - - - 600000

612078 77306 - 406091 5811522 408849

21046 561 - 9384 139553 11359 26635 771 - 45379 212993 (123689) 45650 2264 - 18182 260319 137762

- - - - 400 (400) 82533 8370 - 46920 668348 (6458) 16528 175 - 1249 17951 901 677 - - 142 2033 (2033) - - - - - 350700

12659 3484 - 21875 292441 24112 169017 1966 18827 18368 281082 18112

- - - - - 67700

- 55172 89941 - 145113 825887

- - - - 73094 499161

374744 72763 108768 161499 209332773 1803113

$ 986822 $ 150069 $ 108768 $ $ 567590 7904850 2211962

4775357 1259937

308200 -- 507190

(5427210) 1462586

(5119010) 1969776

(343653) 3229713

4041296 (660015)

$ 3697643 $ 2569698

REVENUES

1933411 $ 1933411 521863 521863

- -37458 37458

2492732 2492732

25000 $ 25000

ACTUAL

1577128 542579 123391 250597

2493694

(356283) 20716 123391 213139

Total Revenues $ 2517732 $ 2517732 $ 2493694 $ 962

ORIGINAL BUDGET

EMPLOYEE BENEFITS

90000 234808 324808

90000 $ 234808

$ 324808 (1) $

$ 1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

$ 681180 -

305321 109341 676494

-119450 17185

86127 ---

706184

365312-

11787417718331817

-447089865

68477---

370986

6110 Contingency $ 1227160 $ 1227160 $ - $ -

(75000) 5543432 (325944)

(75000) (1)5543432(325944) (1)

- - - - - -

VARIANCE BUDGET

5111 14788 - 1114 $ 21013 $ 68987 - - - - - 234808

$ 5111 $ 14788 $ - $ 1114 $ 21013 $ 303795

77026 4799 - 63340 $ 1191657 $ 208574 110764 - - - 110764 20241 4828 - 25103 473367 14797 141588 1208 - 15112 284967 141364 52142 16250 - 60295 1136999 83013

- 610 - - 610 53879 1608 239 - 8489 174494 32923 800 309505 - 9296 346651 (164859)

13205 8658 - 1339 34854 25731 212138 6797 - 3485 222420 567809

2175 55 - 8172 165005 1310274 23249 4840 - 1573 29661 28339

- 7413 - - 7413 3587 - 671 - - 671 5829

299064 425987 7309 100553 1910083 103591

$ 954000 $ 791861 $ 7309 $ 296756 $ 6089616 $ 2346845

$ - $ - $ - $ - $ - $ 1227160

$ 959111 $ 806649 $ 7309 $ 297870 $ 6110629 $ 3877800

(3616935) 3853762

(75000) -4132719 (1410713)

- 325944

4057719 (1084769)

440784 2768993

4030452 (1512980)

$ 4471236 $ 1256013

REVENUES

CAPITAL PROJECTS

Total Revenues 50000 50000 19396 (30604)

50000 10000 545000

12211 65440 39158

37789 (55440) 505842

Contingency 150000 150000 (1) - 150000

TAX YEAR

UNCOLLECTED 7113

DEDUCT DISCOUNTS

ADJUSTMENTS TO

ROLLS INTEREST

BALANCE UNCOLLECTED

OR UNSEGREGATED

AT 63014

Current 2013-14 $ 6275496 $ 161343 $ 17152 $ 5132 $ 5893074 $ 238231

216616 115654 74536 28015 4288 2364 8469

(4) (1) -----

22104 20049 8886 8318 (379) (289) (112)

12964 14062 20238 10793 1160 762 1195

103934 45298 41423 18205 1429 833 773

134791 90406 41999 18128 2480 1243 7584

Total Prior 449943 $ (6) 58577 61173 211895 296631

Total $ 6725439 161337 $ 75728 $ 66305 $ 610496809 $ 534862

June 30 2013 June 30 2014

$ 6104968

(39239) 52258

(124819)

125296

Compliance

(1) Major Program

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

June 30 2014

$ (183903) 60918

(122985)

31830 (512) 31318

864816 (1347240)

(482424)

A REPORTING ENTITY

GENERAL FUND

PROPERTY TAXES

GRANTS

INVENTORIES

CAPITAL ASSETS

FUND EQUITY

NET POSITION

ESTIMATES

Investments

Total $ 13117286

Total $ 13170794 $ 13170794 $ -

Interest Rate Risk

Credit Risk

5 GRANTS RECEIVABLE

6 CAPITAL ASSETS

$ 1347240

14452718 864817 - 15317535

7 RISK MANAGEMENT

Program Eligibility

Benefit Amount

payment

2014 2013 2012

6302014 $ - $ 480403 $480403 000 NA 6302013 $ - $ 480403 $480403 000 NA 6302012 $ - $ 517275 $517275 000 NA 6302011 $ - $ 517275 $517275 000 NA 6302010 $ - $ 652725 $652725 000 NA 6302009 $ - $ 697308 $697308 000 NA

$ 4690919 $ 4690919

517981 - 941576 - 1459557

762035 461533 873047 2617125 4713740

Unassigned 2411538 2411538

Vacation Payable

June 30 2013

$ 215733

Additions

$ 183903

Deletions

$ 215733

June 30 2014

$ 183903

2014 2013 2012

Annual pension cost

$ 63601

(1843)

$ 63601

(2309)

$ 69797

(1130)

(61430)

(60918) $

(76960)

(61430) $

(37682)

(76960)

6302014 $ - $ 480403 $ 480403 000 NA 6302013 $ - $ 480403 $ 480403 000 NA 6302012 $ - $ 533305 $ 533305 000 NA 6302011 $ - $ 533305 $ 533305 000 NA 6302010 $ - $ 652725 $ 652725 000 NA 6302009 $ - $ 697308 $ 697308 000 NA

GENERAL FUND

6100000 6100000 60000 60000

1050294 1050294 25000 25000

ACTUAL

6118464 71930

1176776 27285

7870 12248 126482 2285

$ 6900211 50000

$ 6161563 94305

$ (738648) 42190

Total Revenue $ 14185505 $ 14185505 $ 13650323 $ (547574)

GENERAL FUND

ORIGINAL BUDGET

204091 $

FINAL BUDGET

204091 $

SALARIES

108058 $

EMPLOYEE BENEFITS

$ 160648 2502651 281039 231390

$ 82778 1419919 90140 116095

$ 48070 732336 47335 59794

121100 902516 375821 3111595

-533460 197515 1195851

-257095 109910 599930

221596 573110 462586 50654

114703 182330 116203 22912

76523 109940 64712 13206

6110 Contingency $ 1200000 $ 1200000 (1) $ - $ -

(5519442) (1100000)

(5519440)(1100002)

PURCHASED SERVICES

CAPITAL OUTLAY

OTHER OBJECTS TOTAL

$ 17104 $ 2465 $ - $ 10349 $ 195150 $ 8941

$ 6050 171915 10012 9160

$ 1687 52885 91079 2318

$ ----

$ 7761 134150 13360 10493

$ 146347 2511205 251925 197860

$ 14301 (8554) 29115 33530

28208 34283 42136 252994

7011 14795 9702

468133

168099

4270 9046 1460

150783

39488 848678 360723 2835790

81612 53838 15098 275805

20513 13918 215746 1135

806071 $

2420 14260 23875

688165 $

168099 $

184 89933 27040 2086

450564 $

214341 410381 447577 39340

8303656 $

7255 162729 15009 11314

691050

823175

690630

168099

460913

8498806

$ 1200000

1899991

5151517 1364809

(4615919) (1100002)

903521 -

(5715921) 903521

(564404) 2268330

4271671 (561063)

$ 3707267 $ 1694875

ORIGINAL BUDGET

FINAL BUDGET ACTUAL

REVENUES

$ -3233206

$ 39020 218584 5789 1224

$ 39020 (3014622)

5789 1224

Total Revenues $ 13632232 $ 13632232 $ 12680207 $ (952025)

ORIGINAL BUDGET

EMPLOYEE BENEFITS

$ 1093451 3460937 1065983 600000

$ 638908 1881635 516413

3378721058332282887

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

78680 85108 126300

297 341957

-986 -

163541 43413

298825510067924103

188568-

9088229491

308200 (507190) (6889796)

308200(507190) (1)(6889796) (1)

- - - - - -

49601 8968 - $ 78192 $ 1113540 $ (20089) 422532 38152 - 255415 3656066 (195129) 139946 30186 - 72484 1041916 24067

- - - - - 600000

612078 77306 - 406091 5811522 408849

21046 561 - 9384 139553 11359 26635 771 - 45379 212993 (123689) 45650 2264 - 18182 260319 137762

- - - - 400 (400) 82533 8370 - 46920 668348 (6458) 16528 175 - 1249 17951 901 677 - - 142 2033 (2033) - - - - - 350700

12659 3484 - 21875 292441 24112 169017 1966 18827 18368 281082 18112

- - - - - 67700

- 55172 89941 - 145113 825887

- - - - 73094 499161

374744 72763 108768 161499 209332773 1803113

$ 986822 $ 150069 $ 108768 $ $ 567590 7904850 2211962

4775357 1259937

308200 -- 507190

(5427210) 1462586

(5119010) 1969776

(343653) 3229713

4041296 (660015)

$ 3697643 $ 2569698

REVENUES

1933411 $ 1933411 521863 521863

- -37458 37458

2492732 2492732

25000 $ 25000

ACTUAL

1577128 542579 123391 250597

2493694

(356283) 20716 123391 213139

Total Revenues $ 2517732 $ 2517732 $ 2493694 $ 962

ORIGINAL BUDGET

EMPLOYEE BENEFITS

90000 234808 324808

90000 $ 234808

$ 324808 (1) $

$ 1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

$ 681180 -

305321 109341 676494

-119450 17185

86127 ---

706184

365312-

11787417718331817

-447089865

68477---

370986

6110 Contingency $ 1227160 $ 1227160 $ - $ -

(75000) 5543432 (325944)

(75000) (1)5543432(325944) (1)

- - - - - -

VARIANCE BUDGET

5111 14788 - 1114 $ 21013 $ 68987 - - - - - 234808

$ 5111 $ 14788 $ - $ 1114 $ 21013 $ 303795

77026 4799 - 63340 $ 1191657 $ 208574 110764 - - - 110764 20241 4828 - 25103 473367 14797 141588 1208 - 15112 284967 141364 52142 16250 - 60295 1136999 83013

- 610 - - 610 53879 1608 239 - 8489 174494 32923 800 309505 - 9296 346651 (164859)

13205 8658 - 1339 34854 25731 212138 6797 - 3485 222420 567809

2175 55 - 8172 165005 1310274 23249 4840 - 1573 29661 28339

- 7413 - - 7413 3587 - 671 - - 671 5829

299064 425987 7309 100553 1910083 103591

$ 954000 $ 791861 $ 7309 $ 296756 $ 6089616 $ 2346845

$ - $ - $ - $ - $ - $ 1227160

$ 959111 $ 806649 $ 7309 $ 297870 $ 6110629 $ 3877800

(3616935) 3853762

(75000) -4132719 (1410713)

- 325944

4057719 (1084769)

440784 2768993

4030452 (1512980)

$ 4471236 $ 1256013

REVENUES

CAPITAL PROJECTS

Total Revenues 50000 50000 19396 (30604)

50000 10000 545000

12211 65440 39158

37789 (55440) 505842

Contingency 150000 150000 (1) - 150000

TAX YEAR

UNCOLLECTED 7113

DEDUCT DISCOUNTS

ADJUSTMENTS TO

ROLLS INTEREST

BALANCE UNCOLLECTED

OR UNSEGREGATED

AT 63014

Current 2013-14 $ 6275496 $ 161343 $ 17152 $ 5132 $ 5893074 $ 238231

216616 115654 74536 28015 4288 2364 8469

(4) (1) -----

22104 20049 8886 8318 (379) (289) (112)

12964 14062 20238 10793 1160 762 1195

103934 45298 41423 18205 1429 833 773

134791 90406 41999 18128 2480 1243 7584

Total Prior 449943 $ (6) 58577 61173 211895 296631

Total $ 6725439 161337 $ 75728 $ 66305 $ 610496809 $ 534862

June 30 2013 June 30 2014

$ 6104968

(39239) 52258

(124819)

125296

Compliance

(1) Major Program

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

31830 (512) 31318

864816 (1347240)

(482424)

A REPORTING ENTITY

GENERAL FUND

PROPERTY TAXES

GRANTS

INVENTORIES

CAPITAL ASSETS

FUND EQUITY

NET POSITION

ESTIMATES

Investments

Total $ 13117286

Total $ 13170794 $ 13170794 $ -

Interest Rate Risk

Credit Risk

5 GRANTS RECEIVABLE

6 CAPITAL ASSETS

$ 1347240

14452718 864817 - 15317535

7 RISK MANAGEMENT

Program Eligibility

Benefit Amount

payment

2014 2013 2012

6302014 $ - $ 480403 $480403 000 NA 6302013 $ - $ 480403 $480403 000 NA 6302012 $ - $ 517275 $517275 000 NA 6302011 $ - $ 517275 $517275 000 NA 6302010 $ - $ 652725 $652725 000 NA 6302009 $ - $ 697308 $697308 000 NA

$ 4690919 $ 4690919

517981 - 941576 - 1459557

762035 461533 873047 2617125 4713740

Unassigned 2411538 2411538

Vacation Payable

June 30 2013

$ 215733

Additions

$ 183903

Deletions

$ 215733

June 30 2014

$ 183903

2014 2013 2012

Annual pension cost

$ 63601

(1843)

$ 63601

(2309)

$ 69797

(1130)

(61430)

(60918) $

(76960)

(61430) $

(37682)

(76960)

6302014 $ - $ 480403 $ 480403 000 NA 6302013 $ - $ 480403 $ 480403 000 NA 6302012 $ - $ 533305 $ 533305 000 NA 6302011 $ - $ 533305 $ 533305 000 NA 6302010 $ - $ 652725 $ 652725 000 NA 6302009 $ - $ 697308 $ 697308 000 NA

GENERAL FUND

6100000 6100000 60000 60000

1050294 1050294 25000 25000

ACTUAL

6118464 71930

1176776 27285

7870 12248 126482 2285

$ 6900211 50000

$ 6161563 94305

$ (738648) 42190

Total Revenue $ 14185505 $ 14185505 $ 13650323 $ (547574)

GENERAL FUND

ORIGINAL BUDGET

204091 $

FINAL BUDGET

204091 $

SALARIES

108058 $

EMPLOYEE BENEFITS

$ 160648 2502651 281039 231390

$ 82778 1419919 90140 116095

$ 48070 732336 47335 59794

121100 902516 375821 3111595

-533460 197515 1195851

-257095 109910 599930

221596 573110 462586 50654

114703 182330 116203 22912

76523 109940 64712 13206

6110 Contingency $ 1200000 $ 1200000 (1) $ - $ -

(5519442) (1100000)

(5519440)(1100002)

PURCHASED SERVICES

CAPITAL OUTLAY

OTHER OBJECTS TOTAL

$ 17104 $ 2465 $ - $ 10349 $ 195150 $ 8941

$ 6050 171915 10012 9160

$ 1687 52885 91079 2318

$ ----

$ 7761 134150 13360 10493

$ 146347 2511205 251925 197860

$ 14301 (8554) 29115 33530

28208 34283 42136 252994

7011 14795 9702

468133

168099

4270 9046 1460

150783

39488 848678 360723 2835790

81612 53838 15098 275805

20513 13918 215746 1135

806071 $

2420 14260 23875

688165 $

168099 $

184 89933 27040 2086

450564 $

214341 410381 447577 39340

8303656 $

7255 162729 15009 11314

691050

823175

690630

168099

460913

8498806

$ 1200000

1899991

5151517 1364809

(4615919) (1100002)

903521 -

(5715921) 903521

(564404) 2268330

4271671 (561063)

$ 3707267 $ 1694875

ORIGINAL BUDGET

FINAL BUDGET ACTUAL

REVENUES

$ -3233206

$ 39020 218584 5789 1224

$ 39020 (3014622)

5789 1224

Total Revenues $ 13632232 $ 13632232 $ 12680207 $ (952025)

ORIGINAL BUDGET

EMPLOYEE BENEFITS

$ 1093451 3460937 1065983 600000

$ 638908 1881635 516413

3378721058332282887

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

78680 85108 126300

297 341957

-986 -

163541 43413

298825510067924103

188568-

9088229491

308200 (507190) (6889796)

308200(507190) (1)(6889796) (1)

- - - - - -

49601 8968 - $ 78192 $ 1113540 $ (20089) 422532 38152 - 255415 3656066 (195129) 139946 30186 - 72484 1041916 24067

- - - - - 600000

612078 77306 - 406091 5811522 408849

21046 561 - 9384 139553 11359 26635 771 - 45379 212993 (123689) 45650 2264 - 18182 260319 137762

- - - - 400 (400) 82533 8370 - 46920 668348 (6458) 16528 175 - 1249 17951 901 677 - - 142 2033 (2033) - - - - - 350700

12659 3484 - 21875 292441 24112 169017 1966 18827 18368 281082 18112

- - - - - 67700

- 55172 89941 - 145113 825887

- - - - 73094 499161

374744 72763 108768 161499 209332773 1803113

$ 986822 $ 150069 $ 108768 $ $ 567590 7904850 2211962

4775357 1259937

308200 -- 507190

(5427210) 1462586

(5119010) 1969776

(343653) 3229713

4041296 (660015)

$ 3697643 $ 2569698

REVENUES

1933411 $ 1933411 521863 521863

- -37458 37458

2492732 2492732

25000 $ 25000

ACTUAL

1577128 542579 123391 250597

2493694

(356283) 20716 123391 213139

Total Revenues $ 2517732 $ 2517732 $ 2493694 $ 962

ORIGINAL BUDGET

EMPLOYEE BENEFITS

90000 234808 324808

90000 $ 234808

$ 324808 (1) $

$ 1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

$ 681180 -

305321 109341 676494

-119450 17185

86127 ---

706184

365312-

11787417718331817

-447089865

68477---

370986

6110 Contingency $ 1227160 $ 1227160 $ - $ -

(75000) 5543432 (325944)

(75000) (1)5543432(325944) (1)

- - - - - -

VARIANCE BUDGET

5111 14788 - 1114 $ 21013 $ 68987 - - - - - 234808

$ 5111 $ 14788 $ - $ 1114 $ 21013 $ 303795

77026 4799 - 63340 $ 1191657 $ 208574 110764 - - - 110764 20241 4828 - 25103 473367 14797 141588 1208 - 15112 284967 141364 52142 16250 - 60295 1136999 83013

- 610 - - 610 53879 1608 239 - 8489 174494 32923 800 309505 - 9296 346651 (164859)

13205 8658 - 1339 34854 25731 212138 6797 - 3485 222420 567809

2175 55 - 8172 165005 1310274 23249 4840 - 1573 29661 28339

- 7413 - - 7413 3587 - 671 - - 671 5829

299064 425987 7309 100553 1910083 103591

$ 954000 $ 791861 $ 7309 $ 296756 $ 6089616 $ 2346845

$ - $ - $ - $ - $ - $ 1227160

$ 959111 $ 806649 $ 7309 $ 297870 $ 6110629 $ 3877800

(3616935) 3853762

(75000) -4132719 (1410713)

- 325944

4057719 (1084769)

440784 2768993

4030452 (1512980)

$ 4471236 $ 1256013

REVENUES

CAPITAL PROJECTS

Total Revenues 50000 50000 19396 (30604)

50000 10000 545000

12211 65440 39158

37789 (55440) 505842

Contingency 150000 150000 (1) - 150000

TAX YEAR

UNCOLLECTED 7113

DEDUCT DISCOUNTS

ADJUSTMENTS TO

ROLLS INTEREST

BALANCE UNCOLLECTED

OR UNSEGREGATED

AT 63014

Current 2013-14 $ 6275496 $ 161343 $ 17152 $ 5132 $ 5893074 $ 238231

216616 115654 74536 28015 4288 2364 8469

(4) (1) -----

22104 20049 8886 8318 (379) (289) (112)

12964 14062 20238 10793 1160 762 1195

103934 45298 41423 18205 1429 833 773

134791 90406 41999 18128 2480 1243 7584

Total Prior 449943 $ (6) 58577 61173 211895 296631

Total $ 6725439 161337 $ 75728 $ 66305 $ 610496809 $ 534862

June 30 2013 June 30 2014

$ 6104968

(39239) 52258

(124819)

125296

Compliance

(1) Major Program

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

A REPORTING ENTITY

GENERAL FUND

PROPERTY TAXES

GRANTS

INVENTORIES

CAPITAL ASSETS

FUND EQUITY

NET POSITION

ESTIMATES

Investments

Total $ 13117286

Total $ 13170794 $ 13170794 $ -

Interest Rate Risk

Credit Risk

5 GRANTS RECEIVABLE

6 CAPITAL ASSETS

$ 1347240

14452718 864817 - 15317535

7 RISK MANAGEMENT

Program Eligibility

Benefit Amount

payment

2014 2013 2012

6302014 $ - $ 480403 $480403 000 NA 6302013 $ - $ 480403 $480403 000 NA 6302012 $ - $ 517275 $517275 000 NA 6302011 $ - $ 517275 $517275 000 NA 6302010 $ - $ 652725 $652725 000 NA 6302009 $ - $ 697308 $697308 000 NA

$ 4690919 $ 4690919

517981 - 941576 - 1459557

762035 461533 873047 2617125 4713740

Unassigned 2411538 2411538

Vacation Payable

June 30 2013

$ 215733

Additions

$ 183903

Deletions

$ 215733

June 30 2014

$ 183903

2014 2013 2012

Annual pension cost

$ 63601

(1843)

$ 63601

(2309)

$ 69797

(1130)

(61430)

(60918) $

(76960)

(61430) $

(37682)

(76960)

6302014 $ - $ 480403 $ 480403 000 NA 6302013 $ - $ 480403 $ 480403 000 NA 6302012 $ - $ 533305 $ 533305 000 NA 6302011 $ - $ 533305 $ 533305 000 NA 6302010 $ - $ 652725 $ 652725 000 NA 6302009 $ - $ 697308 $ 697308 000 NA

GENERAL FUND

6100000 6100000 60000 60000

1050294 1050294 25000 25000

ACTUAL

6118464 71930

1176776 27285

7870 12248 126482 2285

$ 6900211 50000

$ 6161563 94305

$ (738648) 42190

Total Revenue $ 14185505 $ 14185505 $ 13650323 $ (547574)

GENERAL FUND

ORIGINAL BUDGET

204091 $

FINAL BUDGET

204091 $

SALARIES

108058 $

EMPLOYEE BENEFITS

$ 160648 2502651 281039 231390

$ 82778 1419919 90140 116095

$ 48070 732336 47335 59794

121100 902516 375821 3111595

-533460 197515 1195851

-257095 109910 599930

221596 573110 462586 50654

114703 182330 116203 22912

76523 109940 64712 13206

6110 Contingency $ 1200000 $ 1200000 (1) $ - $ -

(5519442) (1100000)

(5519440)(1100002)

PURCHASED SERVICES

CAPITAL OUTLAY

OTHER OBJECTS TOTAL

$ 17104 $ 2465 $ - $ 10349 $ 195150 $ 8941

$ 6050 171915 10012 9160

$ 1687 52885 91079 2318

$ ----

$ 7761 134150 13360 10493

$ 146347 2511205 251925 197860

$ 14301 (8554) 29115 33530

28208 34283 42136 252994

7011 14795 9702

468133

168099

4270 9046 1460

150783

39488 848678 360723 2835790

81612 53838 15098 275805

20513 13918 215746 1135

806071 $

2420 14260 23875

688165 $

168099 $

184 89933 27040 2086

450564 $

214341 410381 447577 39340

8303656 $

7255 162729 15009 11314

691050

823175

690630

168099

460913

8498806

$ 1200000

1899991

5151517 1364809

(4615919) (1100002)

903521 -

(5715921) 903521

(564404) 2268330

4271671 (561063)

$ 3707267 $ 1694875

ORIGINAL BUDGET

FINAL BUDGET ACTUAL

REVENUES

$ -3233206

$ 39020 218584 5789 1224

$ 39020 (3014622)

5789 1224

Total Revenues $ 13632232 $ 13632232 $ 12680207 $ (952025)

ORIGINAL BUDGET

EMPLOYEE BENEFITS

$ 1093451 3460937 1065983 600000

$ 638908 1881635 516413

3378721058332282887

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

78680 85108 126300

297 341957

-986 -

163541 43413

298825510067924103

188568-

9088229491

308200 (507190) (6889796)

308200(507190) (1)(6889796) (1)

- - - - - -

49601 8968 - $ 78192 $ 1113540 $ (20089) 422532 38152 - 255415 3656066 (195129) 139946 30186 - 72484 1041916 24067

- - - - - 600000

612078 77306 - 406091 5811522 408849

21046 561 - 9384 139553 11359 26635 771 - 45379 212993 (123689) 45650 2264 - 18182 260319 137762

- - - - 400 (400) 82533 8370 - 46920 668348 (6458) 16528 175 - 1249 17951 901 677 - - 142 2033 (2033) - - - - - 350700

12659 3484 - 21875 292441 24112 169017 1966 18827 18368 281082 18112

- - - - - 67700

- 55172 89941 - 145113 825887

- - - - 73094 499161

374744 72763 108768 161499 209332773 1803113

$ 986822 $ 150069 $ 108768 $ $ 567590 7904850 2211962

4775357 1259937

308200 -- 507190

(5427210) 1462586

(5119010) 1969776

(343653) 3229713

4041296 (660015)

$ 3697643 $ 2569698

REVENUES

1933411 $ 1933411 521863 521863

- -37458 37458

2492732 2492732

25000 $ 25000

ACTUAL

1577128 542579 123391 250597

2493694

(356283) 20716 123391 213139

Total Revenues $ 2517732 $ 2517732 $ 2493694 $ 962

ORIGINAL BUDGET

EMPLOYEE BENEFITS

90000 234808 324808

90000 $ 234808

$ 324808 (1) $

$ 1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

$ 681180 -

305321 109341 676494

-119450 17185

86127 ---

706184

365312-

11787417718331817

-447089865

68477---

370986

6110 Contingency $ 1227160 $ 1227160 $ - $ -

(75000) 5543432 (325944)

(75000) (1)5543432(325944) (1)

- - - - - -

VARIANCE BUDGET

5111 14788 - 1114 $ 21013 $ 68987 - - - - - 234808

$ 5111 $ 14788 $ - $ 1114 $ 21013 $ 303795

77026 4799 - 63340 $ 1191657 $ 208574 110764 - - - 110764 20241 4828 - 25103 473367 14797 141588 1208 - 15112 284967 141364 52142 16250 - 60295 1136999 83013

- 610 - - 610 53879 1608 239 - 8489 174494 32923 800 309505 - 9296 346651 (164859)

13205 8658 - 1339 34854 25731 212138 6797 - 3485 222420 567809

2175 55 - 8172 165005 1310274 23249 4840 - 1573 29661 28339

- 7413 - - 7413 3587 - 671 - - 671 5829

299064 425987 7309 100553 1910083 103591

$ 954000 $ 791861 $ 7309 $ 296756 $ 6089616 $ 2346845

$ - $ - $ - $ - $ - $ 1227160

$ 959111 $ 806649 $ 7309 $ 297870 $ 6110629 $ 3877800

(3616935) 3853762

(75000) -4132719 (1410713)

- 325944

4057719 (1084769)

440784 2768993

4030452 (1512980)

$ 4471236 $ 1256013

REVENUES

CAPITAL PROJECTS

Total Revenues 50000 50000 19396 (30604)

50000 10000 545000

12211 65440 39158

37789 (55440) 505842

Contingency 150000 150000 (1) - 150000

TAX YEAR

UNCOLLECTED 7113

DEDUCT DISCOUNTS

ADJUSTMENTS TO

ROLLS INTEREST

BALANCE UNCOLLECTED

OR UNSEGREGATED

AT 63014

Current 2013-14 $ 6275496 $ 161343 $ 17152 $ 5132 $ 5893074 $ 238231

216616 115654 74536 28015 4288 2364 8469

(4) (1) -----

22104 20049 8886 8318 (379) (289) (112)

12964 14062 20238 10793 1160 762 1195

103934 45298 41423 18205 1429 833 773

134791 90406 41999 18128 2480 1243 7584

Total Prior 449943 $ (6) 58577 61173 211895 296631

Total $ 6725439 161337 $ 75728 $ 66305 $ 610496809 $ 534862

June 30 2013 June 30 2014

$ 6104968

(39239) 52258

(124819)

125296

Compliance

(1) Major Program

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

GENERAL FUND

PROPERTY TAXES

GRANTS

INVENTORIES

CAPITAL ASSETS

FUND EQUITY

NET POSITION

ESTIMATES

Investments

Total $ 13117286

Total $ 13170794 $ 13170794 $ -

Interest Rate Risk

Credit Risk

5 GRANTS RECEIVABLE

6 CAPITAL ASSETS

$ 1347240

14452718 864817 - 15317535

7 RISK MANAGEMENT

Program Eligibility

Benefit Amount

payment

2014 2013 2012

6302014 $ - $ 480403 $480403 000 NA 6302013 $ - $ 480403 $480403 000 NA 6302012 $ - $ 517275 $517275 000 NA 6302011 $ - $ 517275 $517275 000 NA 6302010 $ - $ 652725 $652725 000 NA 6302009 $ - $ 697308 $697308 000 NA

$ 4690919 $ 4690919

517981 - 941576 - 1459557

762035 461533 873047 2617125 4713740

Unassigned 2411538 2411538

Vacation Payable

June 30 2013

$ 215733

Additions

$ 183903

Deletions

$ 215733

June 30 2014

$ 183903

2014 2013 2012

Annual pension cost

$ 63601

(1843)

$ 63601

(2309)

$ 69797

(1130)

(61430)

(60918) $

(76960)

(61430) $

(37682)

(76960)

6302014 $ - $ 480403 $ 480403 000 NA 6302013 $ - $ 480403 $ 480403 000 NA 6302012 $ - $ 533305 $ 533305 000 NA 6302011 $ - $ 533305 $ 533305 000 NA 6302010 $ - $ 652725 $ 652725 000 NA 6302009 $ - $ 697308 $ 697308 000 NA

GENERAL FUND

6100000 6100000 60000 60000

1050294 1050294 25000 25000

ACTUAL

6118464 71930

1176776 27285

7870 12248 126482 2285

$ 6900211 50000

$ 6161563 94305

$ (738648) 42190

Total Revenue $ 14185505 $ 14185505 $ 13650323 $ (547574)

GENERAL FUND

ORIGINAL BUDGET

204091 $

FINAL BUDGET

204091 $

SALARIES

108058 $

EMPLOYEE BENEFITS

$ 160648 2502651 281039 231390

$ 82778 1419919 90140 116095

$ 48070 732336 47335 59794

121100 902516 375821 3111595

-533460 197515 1195851

-257095 109910 599930

221596 573110 462586 50654

114703 182330 116203 22912

76523 109940 64712 13206

6110 Contingency $ 1200000 $ 1200000 (1) $ - $ -

(5519442) (1100000)

(5519440)(1100002)

PURCHASED SERVICES

CAPITAL OUTLAY

OTHER OBJECTS TOTAL

$ 17104 $ 2465 $ - $ 10349 $ 195150 $ 8941

$ 6050 171915 10012 9160

$ 1687 52885 91079 2318

$ ----

$ 7761 134150 13360 10493

$ 146347 2511205 251925 197860

$ 14301 (8554) 29115 33530

28208 34283 42136 252994

7011 14795 9702

468133

168099

4270 9046 1460

150783

39488 848678 360723 2835790

81612 53838 15098 275805

20513 13918 215746 1135

806071 $

2420 14260 23875

688165 $

168099 $

184 89933 27040 2086

450564 $

214341 410381 447577 39340

8303656 $

7255 162729 15009 11314

691050

823175

690630

168099

460913

8498806

$ 1200000

1899991

5151517 1364809

(4615919) (1100002)

903521 -

(5715921) 903521

(564404) 2268330

4271671 (561063)

$ 3707267 $ 1694875

ORIGINAL BUDGET

FINAL BUDGET ACTUAL

REVENUES

$ -3233206

$ 39020 218584 5789 1224

$ 39020 (3014622)

5789 1224

Total Revenues $ 13632232 $ 13632232 $ 12680207 $ (952025)

ORIGINAL BUDGET

EMPLOYEE BENEFITS

$ 1093451 3460937 1065983 600000

$ 638908 1881635 516413

3378721058332282887

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

78680 85108 126300

297 341957

-986 -

163541 43413

298825510067924103

188568-

9088229491

308200 (507190) (6889796)

308200(507190) (1)(6889796) (1)

- - - - - -

49601 8968 - $ 78192 $ 1113540 $ (20089) 422532 38152 - 255415 3656066 (195129) 139946 30186 - 72484 1041916 24067

- - - - - 600000

612078 77306 - 406091 5811522 408849

21046 561 - 9384 139553 11359 26635 771 - 45379 212993 (123689) 45650 2264 - 18182 260319 137762

- - - - 400 (400) 82533 8370 - 46920 668348 (6458) 16528 175 - 1249 17951 901 677 - - 142 2033 (2033) - - - - - 350700

12659 3484 - 21875 292441 24112 169017 1966 18827 18368 281082 18112

- - - - - 67700

- 55172 89941 - 145113 825887

- - - - 73094 499161

374744 72763 108768 161499 209332773 1803113

$ 986822 $ 150069 $ 108768 $ $ 567590 7904850 2211962

4775357 1259937

308200 -- 507190

(5427210) 1462586

(5119010) 1969776

(343653) 3229713

4041296 (660015)

$ 3697643 $ 2569698

REVENUES

1933411 $ 1933411 521863 521863

- -37458 37458

2492732 2492732

25000 $ 25000

ACTUAL

1577128 542579 123391 250597

2493694

(356283) 20716 123391 213139

Total Revenues $ 2517732 $ 2517732 $ 2493694 $ 962

ORIGINAL BUDGET

EMPLOYEE BENEFITS

90000 234808 324808

90000 $ 234808

$ 324808 (1) $

$ 1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

$ 681180 -

305321 109341 676494

-119450 17185

86127 ---

706184

365312-

11787417718331817

-447089865

68477---

370986

6110 Contingency $ 1227160 $ 1227160 $ - $ -

(75000) 5543432 (325944)

(75000) (1)5543432(325944) (1)

- - - - - -

VARIANCE BUDGET

5111 14788 - 1114 $ 21013 $ 68987 - - - - - 234808

$ 5111 $ 14788 $ - $ 1114 $ 21013 $ 303795

77026 4799 - 63340 $ 1191657 $ 208574 110764 - - - 110764 20241 4828 - 25103 473367 14797 141588 1208 - 15112 284967 141364 52142 16250 - 60295 1136999 83013

- 610 - - 610 53879 1608 239 - 8489 174494 32923 800 309505 - 9296 346651 (164859)

13205 8658 - 1339 34854 25731 212138 6797 - 3485 222420 567809

2175 55 - 8172 165005 1310274 23249 4840 - 1573 29661 28339

- 7413 - - 7413 3587 - 671 - - 671 5829

299064 425987 7309 100553 1910083 103591

$ 954000 $ 791861 $ 7309 $ 296756 $ 6089616 $ 2346845

$ - $ - $ - $ - $ - $ 1227160

$ 959111 $ 806649 $ 7309 $ 297870 $ 6110629 $ 3877800

(3616935) 3853762

(75000) -4132719 (1410713)

- 325944

4057719 (1084769)

440784 2768993

4030452 (1512980)

$ 4471236 $ 1256013

REVENUES

CAPITAL PROJECTS

Total Revenues 50000 50000 19396 (30604)

50000 10000 545000

12211 65440 39158

37789 (55440) 505842

Contingency 150000 150000 (1) - 150000

TAX YEAR

UNCOLLECTED 7113

DEDUCT DISCOUNTS

ADJUSTMENTS TO

ROLLS INTEREST

BALANCE UNCOLLECTED

OR UNSEGREGATED

AT 63014

Current 2013-14 $ 6275496 $ 161343 $ 17152 $ 5132 $ 5893074 $ 238231

216616 115654 74536 28015 4288 2364 8469

(4) (1) -----

22104 20049 8886 8318 (379) (289) (112)

12964 14062 20238 10793 1160 762 1195

103934 45298 41423 18205 1429 833 773

134791 90406 41999 18128 2480 1243 7584

Total Prior 449943 $ (6) 58577 61173 211895 296631

Total $ 6725439 161337 $ 75728 $ 66305 $ 610496809 $ 534862

June 30 2013 June 30 2014

$ 6104968

(39239) 52258

(124819)

125296

Compliance

(1) Major Program

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

PROPERTY TAXES

GRANTS

INVENTORIES

CAPITAL ASSETS

FUND EQUITY

NET POSITION

ESTIMATES

Investments

Total $ 13117286

Total $ 13170794 $ 13170794 $ -

Interest Rate Risk

Credit Risk

5 GRANTS RECEIVABLE

6 CAPITAL ASSETS

$ 1347240

14452718 864817 - 15317535

7 RISK MANAGEMENT

Program Eligibility

Benefit Amount

payment

2014 2013 2012

6302014 $ - $ 480403 $480403 000 NA 6302013 $ - $ 480403 $480403 000 NA 6302012 $ - $ 517275 $517275 000 NA 6302011 $ - $ 517275 $517275 000 NA 6302010 $ - $ 652725 $652725 000 NA 6302009 $ - $ 697308 $697308 000 NA

$ 4690919 $ 4690919

517981 - 941576 - 1459557

762035 461533 873047 2617125 4713740

Unassigned 2411538 2411538

Vacation Payable

June 30 2013

$ 215733

Additions

$ 183903

Deletions

$ 215733

June 30 2014

$ 183903

2014 2013 2012

Annual pension cost

$ 63601

(1843)

$ 63601

(2309)

$ 69797

(1130)

(61430)

(60918) $

(76960)

(61430) $

(37682)

(76960)

6302014 $ - $ 480403 $ 480403 000 NA 6302013 $ - $ 480403 $ 480403 000 NA 6302012 $ - $ 533305 $ 533305 000 NA 6302011 $ - $ 533305 $ 533305 000 NA 6302010 $ - $ 652725 $ 652725 000 NA 6302009 $ - $ 697308 $ 697308 000 NA

GENERAL FUND

6100000 6100000 60000 60000

1050294 1050294 25000 25000

ACTUAL

6118464 71930

1176776 27285

7870 12248 126482 2285

$ 6900211 50000

$ 6161563 94305

$ (738648) 42190

Total Revenue $ 14185505 $ 14185505 $ 13650323 $ (547574)

GENERAL FUND

ORIGINAL BUDGET

204091 $

FINAL BUDGET

204091 $

SALARIES

108058 $

EMPLOYEE BENEFITS

$ 160648 2502651 281039 231390

$ 82778 1419919 90140 116095

$ 48070 732336 47335 59794

121100 902516 375821 3111595

-533460 197515 1195851

-257095 109910 599930

221596 573110 462586 50654

114703 182330 116203 22912

76523 109940 64712 13206

6110 Contingency $ 1200000 $ 1200000 (1) $ - $ -

(5519442) (1100000)

(5519440)(1100002)

PURCHASED SERVICES

CAPITAL OUTLAY

OTHER OBJECTS TOTAL

$ 17104 $ 2465 $ - $ 10349 $ 195150 $ 8941

$ 6050 171915 10012 9160

$ 1687 52885 91079 2318

$ ----

$ 7761 134150 13360 10493

$ 146347 2511205 251925 197860

$ 14301 (8554) 29115 33530

28208 34283 42136 252994

7011 14795 9702

468133

168099

4270 9046 1460

150783

39488 848678 360723 2835790

81612 53838 15098 275805

20513 13918 215746 1135

806071 $

2420 14260 23875

688165 $

168099 $

184 89933 27040 2086

450564 $

214341 410381 447577 39340

8303656 $

7255 162729 15009 11314

691050

823175

690630

168099

460913

8498806

$ 1200000

1899991

5151517 1364809

(4615919) (1100002)

903521 -

(5715921) 903521

(564404) 2268330

4271671 (561063)

$ 3707267 $ 1694875

ORIGINAL BUDGET

FINAL BUDGET ACTUAL

REVENUES

$ -3233206

$ 39020 218584 5789 1224

$ 39020 (3014622)

5789 1224

Total Revenues $ 13632232 $ 13632232 $ 12680207 $ (952025)

ORIGINAL BUDGET

EMPLOYEE BENEFITS

$ 1093451 3460937 1065983 600000

$ 638908 1881635 516413

3378721058332282887

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

78680 85108 126300

297 341957

-986 -

163541 43413

298825510067924103

188568-

9088229491

308200 (507190) (6889796)

308200(507190) (1)(6889796) (1)

- - - - - -

49601 8968 - $ 78192 $ 1113540 $ (20089) 422532 38152 - 255415 3656066 (195129) 139946 30186 - 72484 1041916 24067

- - - - - 600000

612078 77306 - 406091 5811522 408849

21046 561 - 9384 139553 11359 26635 771 - 45379 212993 (123689) 45650 2264 - 18182 260319 137762

- - - - 400 (400) 82533 8370 - 46920 668348 (6458) 16528 175 - 1249 17951 901 677 - - 142 2033 (2033) - - - - - 350700

12659 3484 - 21875 292441 24112 169017 1966 18827 18368 281082 18112

- - - - - 67700

- 55172 89941 - 145113 825887

- - - - 73094 499161

374744 72763 108768 161499 209332773 1803113

$ 986822 $ 150069 $ 108768 $ $ 567590 7904850 2211962

4775357 1259937

308200 -- 507190

(5427210) 1462586

(5119010) 1969776

(343653) 3229713

4041296 (660015)

$ 3697643 $ 2569698

REVENUES

1933411 $ 1933411 521863 521863

- -37458 37458

2492732 2492732

25000 $ 25000

ACTUAL

1577128 542579 123391 250597

2493694

(356283) 20716 123391 213139

Total Revenues $ 2517732 $ 2517732 $ 2493694 $ 962

ORIGINAL BUDGET

EMPLOYEE BENEFITS

90000 234808 324808

90000 $ 234808

$ 324808 (1) $

$ 1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

$ 681180 -

305321 109341 676494

-119450 17185

86127 ---

706184

365312-

11787417718331817

-447089865

68477---

370986

6110 Contingency $ 1227160 $ 1227160 $ - $ -

(75000) 5543432 (325944)

(75000) (1)5543432(325944) (1)

- - - - - -

VARIANCE BUDGET

5111 14788 - 1114 $ 21013 $ 68987 - - - - - 234808

$ 5111 $ 14788 $ - $ 1114 $ 21013 $ 303795

77026 4799 - 63340 $ 1191657 $ 208574 110764 - - - 110764 20241 4828 - 25103 473367 14797 141588 1208 - 15112 284967 141364 52142 16250 - 60295 1136999 83013

- 610 - - 610 53879 1608 239 - 8489 174494 32923 800 309505 - 9296 346651 (164859)

13205 8658 - 1339 34854 25731 212138 6797 - 3485 222420 567809

2175 55 - 8172 165005 1310274 23249 4840 - 1573 29661 28339

- 7413 - - 7413 3587 - 671 - - 671 5829

299064 425987 7309 100553 1910083 103591

$ 954000 $ 791861 $ 7309 $ 296756 $ 6089616 $ 2346845

$ - $ - $ - $ - $ - $ 1227160

$ 959111 $ 806649 $ 7309 $ 297870 $ 6110629 $ 3877800

(3616935) 3853762

(75000) -4132719 (1410713)

- 325944

4057719 (1084769)

440784 2768993

4030452 (1512980)

$ 4471236 $ 1256013

REVENUES

CAPITAL PROJECTS

Total Revenues 50000 50000 19396 (30604)

50000 10000 545000

12211 65440 39158

37789 (55440) 505842

Contingency 150000 150000 (1) - 150000

TAX YEAR

UNCOLLECTED 7113

DEDUCT DISCOUNTS

ADJUSTMENTS TO

ROLLS INTEREST

BALANCE UNCOLLECTED

OR UNSEGREGATED

AT 63014

Current 2013-14 $ 6275496 $ 161343 $ 17152 $ 5132 $ 5893074 $ 238231

216616 115654 74536 28015 4288 2364 8469

(4) (1) -----

22104 20049 8886 8318 (379) (289) (112)

12964 14062 20238 10793 1160 762 1195

103934 45298 41423 18205 1429 833 773

134791 90406 41999 18128 2480 1243 7584

Total Prior 449943 $ (6) 58577 61173 211895 296631

Total $ 6725439 161337 $ 75728 $ 66305 $ 610496809 $ 534862

June 30 2013 June 30 2014

$ 6104968

(39239) 52258

(124819)

125296

Compliance

(1) Major Program

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

CAPITAL ASSETS

FUND EQUITY

NET POSITION

ESTIMATES

Investments

Total $ 13117286

Total $ 13170794 $ 13170794 $ -

Interest Rate Risk

Credit Risk

5 GRANTS RECEIVABLE

6 CAPITAL ASSETS

$ 1347240

14452718 864817 - 15317535

7 RISK MANAGEMENT

Program Eligibility

Benefit Amount

payment

2014 2013 2012

6302014 $ - $ 480403 $480403 000 NA 6302013 $ - $ 480403 $480403 000 NA 6302012 $ - $ 517275 $517275 000 NA 6302011 $ - $ 517275 $517275 000 NA 6302010 $ - $ 652725 $652725 000 NA 6302009 $ - $ 697308 $697308 000 NA

$ 4690919 $ 4690919

517981 - 941576 - 1459557

762035 461533 873047 2617125 4713740

Unassigned 2411538 2411538

Vacation Payable

June 30 2013

$ 215733

Additions

$ 183903

Deletions

$ 215733

June 30 2014

$ 183903

2014 2013 2012

Annual pension cost

$ 63601

(1843)

$ 63601

(2309)

$ 69797

(1130)

(61430)

(60918) $

(76960)

(61430) $

(37682)

(76960)

6302014 $ - $ 480403 $ 480403 000 NA 6302013 $ - $ 480403 $ 480403 000 NA 6302012 $ - $ 533305 $ 533305 000 NA 6302011 $ - $ 533305 $ 533305 000 NA 6302010 $ - $ 652725 $ 652725 000 NA 6302009 $ - $ 697308 $ 697308 000 NA

GENERAL FUND

6100000 6100000 60000 60000

1050294 1050294 25000 25000

ACTUAL

6118464 71930

1176776 27285

7870 12248 126482 2285

$ 6900211 50000

$ 6161563 94305

$ (738648) 42190

Total Revenue $ 14185505 $ 14185505 $ 13650323 $ (547574)

GENERAL FUND

ORIGINAL BUDGET

204091 $

FINAL BUDGET

204091 $

SALARIES

108058 $

EMPLOYEE BENEFITS

$ 160648 2502651 281039 231390

$ 82778 1419919 90140 116095

$ 48070 732336 47335 59794

121100 902516 375821 3111595

-533460 197515 1195851

-257095 109910 599930

221596 573110 462586 50654

114703 182330 116203 22912

76523 109940 64712 13206

6110 Contingency $ 1200000 $ 1200000 (1) $ - $ -

(5519442) (1100000)

(5519440)(1100002)

PURCHASED SERVICES

CAPITAL OUTLAY

OTHER OBJECTS TOTAL

$ 17104 $ 2465 $ - $ 10349 $ 195150 $ 8941

$ 6050 171915 10012 9160

$ 1687 52885 91079 2318

$ ----

$ 7761 134150 13360 10493

$ 146347 2511205 251925 197860

$ 14301 (8554) 29115 33530

28208 34283 42136 252994

7011 14795 9702

468133

168099

4270 9046 1460

150783

39488 848678 360723 2835790

81612 53838 15098 275805

20513 13918 215746 1135

806071 $

2420 14260 23875

688165 $

168099 $

184 89933 27040 2086

450564 $

214341 410381 447577 39340

8303656 $

7255 162729 15009 11314

691050

823175

690630

168099

460913

8498806

$ 1200000

1899991

5151517 1364809

(4615919) (1100002)

903521 -

(5715921) 903521

(564404) 2268330

4271671 (561063)

$ 3707267 $ 1694875

ORIGINAL BUDGET

FINAL BUDGET ACTUAL

REVENUES

$ -3233206

$ 39020 218584 5789 1224

$ 39020 (3014622)

5789 1224

Total Revenues $ 13632232 $ 13632232 $ 12680207 $ (952025)

ORIGINAL BUDGET

EMPLOYEE BENEFITS

$ 1093451 3460937 1065983 600000

$ 638908 1881635 516413

3378721058332282887

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

78680 85108 126300

297 341957

-986 -

163541 43413

298825510067924103

188568-

9088229491

308200 (507190) (6889796)

308200(507190) (1)(6889796) (1)

- - - - - -

49601 8968 - $ 78192 $ 1113540 $ (20089) 422532 38152 - 255415 3656066 (195129) 139946 30186 - 72484 1041916 24067

- - - - - 600000

612078 77306 - 406091 5811522 408849

21046 561 - 9384 139553 11359 26635 771 - 45379 212993 (123689) 45650 2264 - 18182 260319 137762

- - - - 400 (400) 82533 8370 - 46920 668348 (6458) 16528 175 - 1249 17951 901 677 - - 142 2033 (2033) - - - - - 350700

12659 3484 - 21875 292441 24112 169017 1966 18827 18368 281082 18112

- - - - - 67700

- 55172 89941 - 145113 825887

- - - - 73094 499161

374744 72763 108768 161499 209332773 1803113

$ 986822 $ 150069 $ 108768 $ $ 567590 7904850 2211962

4775357 1259937

308200 -- 507190

(5427210) 1462586

(5119010) 1969776

(343653) 3229713

4041296 (660015)

$ 3697643 $ 2569698

REVENUES

1933411 $ 1933411 521863 521863

- -37458 37458

2492732 2492732

25000 $ 25000

ACTUAL

1577128 542579 123391 250597

2493694

(356283) 20716 123391 213139

Total Revenues $ 2517732 $ 2517732 $ 2493694 $ 962

ORIGINAL BUDGET

EMPLOYEE BENEFITS

90000 234808 324808

90000 $ 234808

$ 324808 (1) $

$ 1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

$ 681180 -

305321 109341 676494

-119450 17185

86127 ---

706184

365312-

11787417718331817

-447089865

68477---

370986

6110 Contingency $ 1227160 $ 1227160 $ - $ -

(75000) 5543432 (325944)

(75000) (1)5543432(325944) (1)

- - - - - -

VARIANCE BUDGET

5111 14788 - 1114 $ 21013 $ 68987 - - - - - 234808

$ 5111 $ 14788 $ - $ 1114 $ 21013 $ 303795

77026 4799 - 63340 $ 1191657 $ 208574 110764 - - - 110764 20241 4828 - 25103 473367 14797 141588 1208 - 15112 284967 141364 52142 16250 - 60295 1136999 83013

- 610 - - 610 53879 1608 239 - 8489 174494 32923 800 309505 - 9296 346651 (164859)

13205 8658 - 1339 34854 25731 212138 6797 - 3485 222420 567809

2175 55 - 8172 165005 1310274 23249 4840 - 1573 29661 28339

- 7413 - - 7413 3587 - 671 - - 671 5829

299064 425987 7309 100553 1910083 103591

$ 954000 $ 791861 $ 7309 $ 296756 $ 6089616 $ 2346845

$ - $ - $ - $ - $ - $ 1227160

$ 959111 $ 806649 $ 7309 $ 297870 $ 6110629 $ 3877800

(3616935) 3853762

(75000) -4132719 (1410713)

- 325944

4057719 (1084769)

440784 2768993

4030452 (1512980)

$ 4471236 $ 1256013

REVENUES

CAPITAL PROJECTS

Total Revenues 50000 50000 19396 (30604)

50000 10000 545000

12211 65440 39158

37789 (55440) 505842

Contingency 150000 150000 (1) - 150000

TAX YEAR

UNCOLLECTED 7113

DEDUCT DISCOUNTS

ADJUSTMENTS TO

ROLLS INTEREST

BALANCE UNCOLLECTED

OR UNSEGREGATED

AT 63014

Current 2013-14 $ 6275496 $ 161343 $ 17152 $ 5132 $ 5893074 $ 238231

216616 115654 74536 28015 4288 2364 8469

(4) (1) -----

22104 20049 8886 8318 (379) (289) (112)

12964 14062 20238 10793 1160 762 1195

103934 45298 41423 18205 1429 833 773

134791 90406 41999 18128 2480 1243 7584

Total Prior 449943 $ (6) 58577 61173 211895 296631

Total $ 6725439 161337 $ 75728 $ 66305 $ 610496809 $ 534862

June 30 2013 June 30 2014

$ 6104968

(39239) 52258

(124819)

125296

Compliance

(1) Major Program

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

FUND EQUITY

NET POSITION

ESTIMATES

Investments

Total $ 13117286

Total $ 13170794 $ 13170794 $ -

Interest Rate Risk

Credit Risk

5 GRANTS RECEIVABLE

6 CAPITAL ASSETS

$ 1347240

14452718 864817 - 15317535

7 RISK MANAGEMENT

Program Eligibility

Benefit Amount

payment

2014 2013 2012

6302014 $ - $ 480403 $480403 000 NA 6302013 $ - $ 480403 $480403 000 NA 6302012 $ - $ 517275 $517275 000 NA 6302011 $ - $ 517275 $517275 000 NA 6302010 $ - $ 652725 $652725 000 NA 6302009 $ - $ 697308 $697308 000 NA

$ 4690919 $ 4690919

517981 - 941576 - 1459557

762035 461533 873047 2617125 4713740

Unassigned 2411538 2411538

Vacation Payable

June 30 2013

$ 215733

Additions

$ 183903

Deletions

$ 215733

June 30 2014

$ 183903

2014 2013 2012

Annual pension cost

$ 63601

(1843)

$ 63601

(2309)

$ 69797

(1130)

(61430)

(60918) $

(76960)

(61430) $

(37682)

(76960)

6302014 $ - $ 480403 $ 480403 000 NA 6302013 $ - $ 480403 $ 480403 000 NA 6302012 $ - $ 533305 $ 533305 000 NA 6302011 $ - $ 533305 $ 533305 000 NA 6302010 $ - $ 652725 $ 652725 000 NA 6302009 $ - $ 697308 $ 697308 000 NA

GENERAL FUND

6100000 6100000 60000 60000

1050294 1050294 25000 25000

ACTUAL

6118464 71930

1176776 27285

7870 12248 126482 2285

$ 6900211 50000

$ 6161563 94305

$ (738648) 42190

Total Revenue $ 14185505 $ 14185505 $ 13650323 $ (547574)

GENERAL FUND

ORIGINAL BUDGET

204091 $

FINAL BUDGET

204091 $

SALARIES

108058 $

EMPLOYEE BENEFITS

$ 160648 2502651 281039 231390

$ 82778 1419919 90140 116095

$ 48070 732336 47335 59794

121100 902516 375821 3111595

-533460 197515 1195851

-257095 109910 599930

221596 573110 462586 50654

114703 182330 116203 22912

76523 109940 64712 13206

6110 Contingency $ 1200000 $ 1200000 (1) $ - $ -

(5519442) (1100000)

(5519440)(1100002)

PURCHASED SERVICES

CAPITAL OUTLAY

OTHER OBJECTS TOTAL

$ 17104 $ 2465 $ - $ 10349 $ 195150 $ 8941

$ 6050 171915 10012 9160

$ 1687 52885 91079 2318

$ ----

$ 7761 134150 13360 10493

$ 146347 2511205 251925 197860

$ 14301 (8554) 29115 33530

28208 34283 42136 252994

7011 14795 9702

468133

168099

4270 9046 1460

150783

39488 848678 360723 2835790

81612 53838 15098 275805

20513 13918 215746 1135

806071 $

2420 14260 23875

688165 $

168099 $

184 89933 27040 2086

450564 $

214341 410381 447577 39340

8303656 $

7255 162729 15009 11314

691050

823175

690630

168099

460913

8498806

$ 1200000

1899991

5151517 1364809

(4615919) (1100002)

903521 -

(5715921) 903521

(564404) 2268330

4271671 (561063)

$ 3707267 $ 1694875

ORIGINAL BUDGET

FINAL BUDGET ACTUAL

REVENUES

$ -3233206

$ 39020 218584 5789 1224

$ 39020 (3014622)

5789 1224

Total Revenues $ 13632232 $ 13632232 $ 12680207 $ (952025)

ORIGINAL BUDGET

EMPLOYEE BENEFITS

$ 1093451 3460937 1065983 600000

$ 638908 1881635 516413

3378721058332282887

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

78680 85108 126300

297 341957

-986 -

163541 43413

298825510067924103

188568-

9088229491

308200 (507190) (6889796)

308200(507190) (1)(6889796) (1)

- - - - - -

49601 8968 - $ 78192 $ 1113540 $ (20089) 422532 38152 - 255415 3656066 (195129) 139946 30186 - 72484 1041916 24067

- - - - - 600000

612078 77306 - 406091 5811522 408849

21046 561 - 9384 139553 11359 26635 771 - 45379 212993 (123689) 45650 2264 - 18182 260319 137762

- - - - 400 (400) 82533 8370 - 46920 668348 (6458) 16528 175 - 1249 17951 901 677 - - 142 2033 (2033) - - - - - 350700

12659 3484 - 21875 292441 24112 169017 1966 18827 18368 281082 18112

- - - - - 67700

- 55172 89941 - 145113 825887

- - - - 73094 499161

374744 72763 108768 161499 209332773 1803113

$ 986822 $ 150069 $ 108768 $ $ 567590 7904850 2211962

4775357 1259937

308200 -- 507190

(5427210) 1462586

(5119010) 1969776

(343653) 3229713

4041296 (660015)

$ 3697643 $ 2569698

REVENUES

1933411 $ 1933411 521863 521863

- -37458 37458

2492732 2492732

25000 $ 25000

ACTUAL

1577128 542579 123391 250597

2493694

(356283) 20716 123391 213139

Total Revenues $ 2517732 $ 2517732 $ 2493694 $ 962

ORIGINAL BUDGET

EMPLOYEE BENEFITS

90000 234808 324808

90000 $ 234808

$ 324808 (1) $

$ 1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

$ 681180 -

305321 109341 676494

-119450 17185

86127 ---

706184

365312-

11787417718331817

-447089865

68477---

370986

6110 Contingency $ 1227160 $ 1227160 $ - $ -

(75000) 5543432 (325944)

(75000) (1)5543432(325944) (1)

- - - - - -

VARIANCE BUDGET

5111 14788 - 1114 $ 21013 $ 68987 - - - - - 234808

$ 5111 $ 14788 $ - $ 1114 $ 21013 $ 303795

77026 4799 - 63340 $ 1191657 $ 208574 110764 - - - 110764 20241 4828 - 25103 473367 14797 141588 1208 - 15112 284967 141364 52142 16250 - 60295 1136999 83013

- 610 - - 610 53879 1608 239 - 8489 174494 32923 800 309505 - 9296 346651 (164859)

13205 8658 - 1339 34854 25731 212138 6797 - 3485 222420 567809

2175 55 - 8172 165005 1310274 23249 4840 - 1573 29661 28339

- 7413 - - 7413 3587 - 671 - - 671 5829

299064 425987 7309 100553 1910083 103591

$ 954000 $ 791861 $ 7309 $ 296756 $ 6089616 $ 2346845

$ - $ - $ - $ - $ - $ 1227160

$ 959111 $ 806649 $ 7309 $ 297870 $ 6110629 $ 3877800

(3616935) 3853762

(75000) -4132719 (1410713)

- 325944

4057719 (1084769)

440784 2768993

4030452 (1512980)

$ 4471236 $ 1256013

REVENUES

CAPITAL PROJECTS

Total Revenues 50000 50000 19396 (30604)

50000 10000 545000

12211 65440 39158

37789 (55440) 505842

Contingency 150000 150000 (1) - 150000

TAX YEAR

UNCOLLECTED 7113

DEDUCT DISCOUNTS

ADJUSTMENTS TO

ROLLS INTEREST

BALANCE UNCOLLECTED

OR UNSEGREGATED

AT 63014

Current 2013-14 $ 6275496 $ 161343 $ 17152 $ 5132 $ 5893074 $ 238231

216616 115654 74536 28015 4288 2364 8469

(4) (1) -----

22104 20049 8886 8318 (379) (289) (112)

12964 14062 20238 10793 1160 762 1195

103934 45298 41423 18205 1429 833 773

134791 90406 41999 18128 2480 1243 7584

Total Prior 449943 $ (6) 58577 61173 211895 296631

Total $ 6725439 161337 $ 75728 $ 66305 $ 610496809 $ 534862

June 30 2013 June 30 2014

$ 6104968

(39239) 52258

(124819)

125296

Compliance

(1) Major Program

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

ESTIMATES

Investments

Total $ 13117286

Total $ 13170794 $ 13170794 $ -

Interest Rate Risk

Credit Risk

5 GRANTS RECEIVABLE

6 CAPITAL ASSETS

$ 1347240

14452718 864817 - 15317535

7 RISK MANAGEMENT

Program Eligibility

Benefit Amount

payment

2014 2013 2012

6302014 $ - $ 480403 $480403 000 NA 6302013 $ - $ 480403 $480403 000 NA 6302012 $ - $ 517275 $517275 000 NA 6302011 $ - $ 517275 $517275 000 NA 6302010 $ - $ 652725 $652725 000 NA 6302009 $ - $ 697308 $697308 000 NA

$ 4690919 $ 4690919

517981 - 941576 - 1459557

762035 461533 873047 2617125 4713740

Unassigned 2411538 2411538

Vacation Payable

June 30 2013

$ 215733

Additions

$ 183903

Deletions

$ 215733

June 30 2014

$ 183903

2014 2013 2012

Annual pension cost

$ 63601

(1843)

$ 63601

(2309)

$ 69797

(1130)

(61430)

(60918) $

(76960)

(61430) $

(37682)

(76960)

6302014 $ - $ 480403 $ 480403 000 NA 6302013 $ - $ 480403 $ 480403 000 NA 6302012 $ - $ 533305 $ 533305 000 NA 6302011 $ - $ 533305 $ 533305 000 NA 6302010 $ - $ 652725 $ 652725 000 NA 6302009 $ - $ 697308 $ 697308 000 NA

GENERAL FUND

6100000 6100000 60000 60000

1050294 1050294 25000 25000

ACTUAL

6118464 71930

1176776 27285

7870 12248 126482 2285

$ 6900211 50000

$ 6161563 94305

$ (738648) 42190

Total Revenue $ 14185505 $ 14185505 $ 13650323 $ (547574)

GENERAL FUND

ORIGINAL BUDGET

204091 $

FINAL BUDGET

204091 $

SALARIES

108058 $

EMPLOYEE BENEFITS

$ 160648 2502651 281039 231390

$ 82778 1419919 90140 116095

$ 48070 732336 47335 59794

121100 902516 375821 3111595

-533460 197515 1195851

-257095 109910 599930

221596 573110 462586 50654

114703 182330 116203 22912

76523 109940 64712 13206

6110 Contingency $ 1200000 $ 1200000 (1) $ - $ -

(5519442) (1100000)

(5519440)(1100002)

PURCHASED SERVICES

CAPITAL OUTLAY

OTHER OBJECTS TOTAL

$ 17104 $ 2465 $ - $ 10349 $ 195150 $ 8941

$ 6050 171915 10012 9160

$ 1687 52885 91079 2318

$ ----

$ 7761 134150 13360 10493

$ 146347 2511205 251925 197860

$ 14301 (8554) 29115 33530

28208 34283 42136 252994

7011 14795 9702

468133

168099

4270 9046 1460

150783

39488 848678 360723 2835790

81612 53838 15098 275805

20513 13918 215746 1135

806071 $

2420 14260 23875

688165 $

168099 $

184 89933 27040 2086

450564 $

214341 410381 447577 39340

8303656 $

7255 162729 15009 11314

691050

823175

690630

168099

460913

8498806

$ 1200000

1899991

5151517 1364809

(4615919) (1100002)

903521 -

(5715921) 903521

(564404) 2268330

4271671 (561063)

$ 3707267 $ 1694875

ORIGINAL BUDGET

FINAL BUDGET ACTUAL

REVENUES

$ -3233206

$ 39020 218584 5789 1224

$ 39020 (3014622)

5789 1224

Total Revenues $ 13632232 $ 13632232 $ 12680207 $ (952025)

ORIGINAL BUDGET

EMPLOYEE BENEFITS

$ 1093451 3460937 1065983 600000

$ 638908 1881635 516413

3378721058332282887

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

78680 85108 126300

297 341957

-986 -

163541 43413

298825510067924103

188568-

9088229491

308200 (507190) (6889796)

308200(507190) (1)(6889796) (1)

- - - - - -

49601 8968 - $ 78192 $ 1113540 $ (20089) 422532 38152 - 255415 3656066 (195129) 139946 30186 - 72484 1041916 24067

- - - - - 600000

612078 77306 - 406091 5811522 408849

21046 561 - 9384 139553 11359 26635 771 - 45379 212993 (123689) 45650 2264 - 18182 260319 137762

- - - - 400 (400) 82533 8370 - 46920 668348 (6458) 16528 175 - 1249 17951 901 677 - - 142 2033 (2033) - - - - - 350700

12659 3484 - 21875 292441 24112 169017 1966 18827 18368 281082 18112

- - - - - 67700

- 55172 89941 - 145113 825887

- - - - 73094 499161

374744 72763 108768 161499 209332773 1803113

$ 986822 $ 150069 $ 108768 $ $ 567590 7904850 2211962

4775357 1259937

308200 -- 507190

(5427210) 1462586

(5119010) 1969776

(343653) 3229713

4041296 (660015)

$ 3697643 $ 2569698

REVENUES

1933411 $ 1933411 521863 521863

- -37458 37458

2492732 2492732

25000 $ 25000

ACTUAL

1577128 542579 123391 250597

2493694

(356283) 20716 123391 213139

Total Revenues $ 2517732 $ 2517732 $ 2493694 $ 962

ORIGINAL BUDGET

EMPLOYEE BENEFITS

90000 234808 324808

90000 $ 234808

$ 324808 (1) $

$ 1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

$ 681180 -

305321 109341 676494

-119450 17185

86127 ---

706184

365312-

11787417718331817

-447089865

68477---

370986

6110 Contingency $ 1227160 $ 1227160 $ - $ -

(75000) 5543432 (325944)

(75000) (1)5543432(325944) (1)

- - - - - -

VARIANCE BUDGET

5111 14788 - 1114 $ 21013 $ 68987 - - - - - 234808

$ 5111 $ 14788 $ - $ 1114 $ 21013 $ 303795

77026 4799 - 63340 $ 1191657 $ 208574 110764 - - - 110764 20241 4828 - 25103 473367 14797 141588 1208 - 15112 284967 141364 52142 16250 - 60295 1136999 83013

- 610 - - 610 53879 1608 239 - 8489 174494 32923 800 309505 - 9296 346651 (164859)

13205 8658 - 1339 34854 25731 212138 6797 - 3485 222420 567809

2175 55 - 8172 165005 1310274 23249 4840 - 1573 29661 28339

- 7413 - - 7413 3587 - 671 - - 671 5829

299064 425987 7309 100553 1910083 103591

$ 954000 $ 791861 $ 7309 $ 296756 $ 6089616 $ 2346845

$ - $ - $ - $ - $ - $ 1227160

$ 959111 $ 806649 $ 7309 $ 297870 $ 6110629 $ 3877800

(3616935) 3853762

(75000) -4132719 (1410713)

- 325944

4057719 (1084769)

440784 2768993

4030452 (1512980)

$ 4471236 $ 1256013

REVENUES

CAPITAL PROJECTS

Total Revenues 50000 50000 19396 (30604)

50000 10000 545000

12211 65440 39158

37789 (55440) 505842

Contingency 150000 150000 (1) - 150000

TAX YEAR

UNCOLLECTED 7113

DEDUCT DISCOUNTS

ADJUSTMENTS TO

ROLLS INTEREST

BALANCE UNCOLLECTED

OR UNSEGREGATED

AT 63014

Current 2013-14 $ 6275496 $ 161343 $ 17152 $ 5132 $ 5893074 $ 238231

216616 115654 74536 28015 4288 2364 8469

(4) (1) -----

22104 20049 8886 8318 (379) (289) (112)

12964 14062 20238 10793 1160 762 1195

103934 45298 41423 18205 1429 833 773

134791 90406 41999 18128 2480 1243 7584

Total Prior 449943 $ (6) 58577 61173 211895 296631

Total $ 6725439 161337 $ 75728 $ 66305 $ 610496809 $ 534862

June 30 2013 June 30 2014

$ 6104968

(39239) 52258

(124819)

125296

Compliance

(1) Major Program

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

Investments

Total $ 13117286

Total $ 13170794 $ 13170794 $ -

Interest Rate Risk

Credit Risk

5 GRANTS RECEIVABLE

6 CAPITAL ASSETS

$ 1347240

14452718 864817 - 15317535

7 RISK MANAGEMENT

Program Eligibility

Benefit Amount

payment

2014 2013 2012

6302014 $ - $ 480403 $480403 000 NA 6302013 $ - $ 480403 $480403 000 NA 6302012 $ - $ 517275 $517275 000 NA 6302011 $ - $ 517275 $517275 000 NA 6302010 $ - $ 652725 $652725 000 NA 6302009 $ - $ 697308 $697308 000 NA

$ 4690919 $ 4690919

517981 - 941576 - 1459557

762035 461533 873047 2617125 4713740

Unassigned 2411538 2411538

Vacation Payable

June 30 2013

$ 215733

Additions

$ 183903

Deletions

$ 215733

June 30 2014

$ 183903

2014 2013 2012

Annual pension cost

$ 63601

(1843)

$ 63601

(2309)

$ 69797

(1130)

(61430)

(60918) $

(76960)

(61430) $

(37682)

(76960)

6302014 $ - $ 480403 $ 480403 000 NA 6302013 $ - $ 480403 $ 480403 000 NA 6302012 $ - $ 533305 $ 533305 000 NA 6302011 $ - $ 533305 $ 533305 000 NA 6302010 $ - $ 652725 $ 652725 000 NA 6302009 $ - $ 697308 $ 697308 000 NA

GENERAL FUND

6100000 6100000 60000 60000

1050294 1050294 25000 25000

ACTUAL

6118464 71930

1176776 27285

7870 12248 126482 2285

$ 6900211 50000

$ 6161563 94305

$ (738648) 42190

Total Revenue $ 14185505 $ 14185505 $ 13650323 $ (547574)

GENERAL FUND

ORIGINAL BUDGET

204091 $

FINAL BUDGET

204091 $

SALARIES

108058 $

EMPLOYEE BENEFITS

$ 160648 2502651 281039 231390

$ 82778 1419919 90140 116095

$ 48070 732336 47335 59794

121100 902516 375821 3111595

-533460 197515 1195851

-257095 109910 599930

221596 573110 462586 50654

114703 182330 116203 22912

76523 109940 64712 13206

6110 Contingency $ 1200000 $ 1200000 (1) $ - $ -

(5519442) (1100000)

(5519440)(1100002)

PURCHASED SERVICES

CAPITAL OUTLAY

OTHER OBJECTS TOTAL

$ 17104 $ 2465 $ - $ 10349 $ 195150 $ 8941

$ 6050 171915 10012 9160

$ 1687 52885 91079 2318

$ ----

$ 7761 134150 13360 10493

$ 146347 2511205 251925 197860

$ 14301 (8554) 29115 33530

28208 34283 42136 252994

7011 14795 9702

468133

168099

4270 9046 1460

150783

39488 848678 360723 2835790

81612 53838 15098 275805

20513 13918 215746 1135

806071 $

2420 14260 23875

688165 $

168099 $

184 89933 27040 2086

450564 $

214341 410381 447577 39340

8303656 $

7255 162729 15009 11314

691050

823175

690630

168099

460913

8498806

$ 1200000

1899991

5151517 1364809

(4615919) (1100002)

903521 -

(5715921) 903521

(564404) 2268330

4271671 (561063)

$ 3707267 $ 1694875

ORIGINAL BUDGET

FINAL BUDGET ACTUAL

REVENUES

$ -3233206

$ 39020 218584 5789 1224

$ 39020 (3014622)

5789 1224

Total Revenues $ 13632232 $ 13632232 $ 12680207 $ (952025)

ORIGINAL BUDGET

EMPLOYEE BENEFITS

$ 1093451 3460937 1065983 600000

$ 638908 1881635 516413

3378721058332282887

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

78680 85108 126300

297 341957

-986 -

163541 43413

298825510067924103

188568-

9088229491

308200 (507190) (6889796)

308200(507190) (1)(6889796) (1)

- - - - - -

49601 8968 - $ 78192 $ 1113540 $ (20089) 422532 38152 - 255415 3656066 (195129) 139946 30186 - 72484 1041916 24067

- - - - - 600000

612078 77306 - 406091 5811522 408849

21046 561 - 9384 139553 11359 26635 771 - 45379 212993 (123689) 45650 2264 - 18182 260319 137762

- - - - 400 (400) 82533 8370 - 46920 668348 (6458) 16528 175 - 1249 17951 901 677 - - 142 2033 (2033) - - - - - 350700

12659 3484 - 21875 292441 24112 169017 1966 18827 18368 281082 18112

- - - - - 67700

- 55172 89941 - 145113 825887

- - - - 73094 499161

374744 72763 108768 161499 209332773 1803113

$ 986822 $ 150069 $ 108768 $ $ 567590 7904850 2211962

4775357 1259937

308200 -- 507190

(5427210) 1462586

(5119010) 1969776

(343653) 3229713

4041296 (660015)

$ 3697643 $ 2569698

REVENUES

1933411 $ 1933411 521863 521863

- -37458 37458

2492732 2492732

25000 $ 25000

ACTUAL

1577128 542579 123391 250597

2493694

(356283) 20716 123391 213139

Total Revenues $ 2517732 $ 2517732 $ 2493694 $ 962

ORIGINAL BUDGET

EMPLOYEE BENEFITS

90000 234808 324808

90000 $ 234808

$ 324808 (1) $

$ 1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

$ 681180 -

305321 109341 676494

-119450 17185

86127 ---

706184

365312-

11787417718331817

-447089865

68477---

370986

6110 Contingency $ 1227160 $ 1227160 $ - $ -

(75000) 5543432 (325944)

(75000) (1)5543432(325944) (1)

- - - - - -

VARIANCE BUDGET

5111 14788 - 1114 $ 21013 $ 68987 - - - - - 234808

$ 5111 $ 14788 $ - $ 1114 $ 21013 $ 303795

77026 4799 - 63340 $ 1191657 $ 208574 110764 - - - 110764 20241 4828 - 25103 473367 14797 141588 1208 - 15112 284967 141364 52142 16250 - 60295 1136999 83013

- 610 - - 610 53879 1608 239 - 8489 174494 32923 800 309505 - 9296 346651 (164859)

13205 8658 - 1339 34854 25731 212138 6797 - 3485 222420 567809

2175 55 - 8172 165005 1310274 23249 4840 - 1573 29661 28339

- 7413 - - 7413 3587 - 671 - - 671 5829

299064 425987 7309 100553 1910083 103591

$ 954000 $ 791861 $ 7309 $ 296756 $ 6089616 $ 2346845

$ - $ - $ - $ - $ - $ 1227160

$ 959111 $ 806649 $ 7309 $ 297870 $ 6110629 $ 3877800

(3616935) 3853762

(75000) -4132719 (1410713)

- 325944

4057719 (1084769)

440784 2768993

4030452 (1512980)

$ 4471236 $ 1256013

REVENUES

CAPITAL PROJECTS

Total Revenues 50000 50000 19396 (30604)

50000 10000 545000

12211 65440 39158

37789 (55440) 505842

Contingency 150000 150000 (1) - 150000

TAX YEAR

UNCOLLECTED 7113

DEDUCT DISCOUNTS

ADJUSTMENTS TO

ROLLS INTEREST

BALANCE UNCOLLECTED

OR UNSEGREGATED

AT 63014

Current 2013-14 $ 6275496 $ 161343 $ 17152 $ 5132 $ 5893074 $ 238231

216616 115654 74536 28015 4288 2364 8469

(4) (1) -----

22104 20049 8886 8318 (379) (289) (112)

12964 14062 20238 10793 1160 762 1195

103934 45298 41423 18205 1429 833 773

134791 90406 41999 18128 2480 1243 7584

Total Prior 449943 $ (6) 58577 61173 211895 296631

Total $ 6725439 161337 $ 75728 $ 66305 $ 610496809 $ 534862

June 30 2013 June 30 2014

$ 6104968

(39239) 52258

(124819)

125296

Compliance

(1) Major Program

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

Investments

Total $ 13117286

Total $ 13170794 $ 13170794 $ -

Interest Rate Risk

Credit Risk

5 GRANTS RECEIVABLE

6 CAPITAL ASSETS

$ 1347240

14452718 864817 - 15317535

7 RISK MANAGEMENT

Program Eligibility

Benefit Amount

payment

2014 2013 2012

6302014 $ - $ 480403 $480403 000 NA 6302013 $ - $ 480403 $480403 000 NA 6302012 $ - $ 517275 $517275 000 NA 6302011 $ - $ 517275 $517275 000 NA 6302010 $ - $ 652725 $652725 000 NA 6302009 $ - $ 697308 $697308 000 NA

$ 4690919 $ 4690919

517981 - 941576 - 1459557

762035 461533 873047 2617125 4713740

Unassigned 2411538 2411538

Vacation Payable

June 30 2013

$ 215733

Additions

$ 183903

Deletions

$ 215733

June 30 2014

$ 183903

2014 2013 2012

Annual pension cost

$ 63601

(1843)

$ 63601

(2309)

$ 69797

(1130)

(61430)

(60918) $

(76960)

(61430) $

(37682)

(76960)

6302014 $ - $ 480403 $ 480403 000 NA 6302013 $ - $ 480403 $ 480403 000 NA 6302012 $ - $ 533305 $ 533305 000 NA 6302011 $ - $ 533305 $ 533305 000 NA 6302010 $ - $ 652725 $ 652725 000 NA 6302009 $ - $ 697308 $ 697308 000 NA

GENERAL FUND

6100000 6100000 60000 60000

1050294 1050294 25000 25000

ACTUAL

6118464 71930

1176776 27285

7870 12248 126482 2285

$ 6900211 50000

$ 6161563 94305

$ (738648) 42190

Total Revenue $ 14185505 $ 14185505 $ 13650323 $ (547574)

GENERAL FUND

ORIGINAL BUDGET

204091 $

FINAL BUDGET

204091 $

SALARIES

108058 $

EMPLOYEE BENEFITS

$ 160648 2502651 281039 231390

$ 82778 1419919 90140 116095

$ 48070 732336 47335 59794

121100 902516 375821 3111595

-533460 197515 1195851

-257095 109910 599930

221596 573110 462586 50654

114703 182330 116203 22912

76523 109940 64712 13206

6110 Contingency $ 1200000 $ 1200000 (1) $ - $ -

(5519442) (1100000)

(5519440)(1100002)

PURCHASED SERVICES

CAPITAL OUTLAY

OTHER OBJECTS TOTAL

$ 17104 $ 2465 $ - $ 10349 $ 195150 $ 8941

$ 6050 171915 10012 9160

$ 1687 52885 91079 2318

$ ----

$ 7761 134150 13360 10493

$ 146347 2511205 251925 197860

$ 14301 (8554) 29115 33530

28208 34283 42136 252994

7011 14795 9702

468133

168099

4270 9046 1460

150783

39488 848678 360723 2835790

81612 53838 15098 275805

20513 13918 215746 1135

806071 $

2420 14260 23875

688165 $

168099 $

184 89933 27040 2086

450564 $

214341 410381 447577 39340

8303656 $

7255 162729 15009 11314

691050

823175

690630

168099

460913

8498806

$ 1200000

1899991

5151517 1364809

(4615919) (1100002)

903521 -

(5715921) 903521

(564404) 2268330

4271671 (561063)

$ 3707267 $ 1694875

ORIGINAL BUDGET

FINAL BUDGET ACTUAL

REVENUES

$ -3233206

$ 39020 218584 5789 1224

$ 39020 (3014622)

5789 1224

Total Revenues $ 13632232 $ 13632232 $ 12680207 $ (952025)

ORIGINAL BUDGET

EMPLOYEE BENEFITS

$ 1093451 3460937 1065983 600000

$ 638908 1881635 516413

3378721058332282887

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

78680 85108 126300

297 341957

-986 -

163541 43413

298825510067924103

188568-

9088229491

308200 (507190) (6889796)

308200(507190) (1)(6889796) (1)

- - - - - -

49601 8968 - $ 78192 $ 1113540 $ (20089) 422532 38152 - 255415 3656066 (195129) 139946 30186 - 72484 1041916 24067

- - - - - 600000

612078 77306 - 406091 5811522 408849

21046 561 - 9384 139553 11359 26635 771 - 45379 212993 (123689) 45650 2264 - 18182 260319 137762

- - - - 400 (400) 82533 8370 - 46920 668348 (6458) 16528 175 - 1249 17951 901 677 - - 142 2033 (2033) - - - - - 350700

12659 3484 - 21875 292441 24112 169017 1966 18827 18368 281082 18112

- - - - - 67700

- 55172 89941 - 145113 825887

- - - - 73094 499161

374744 72763 108768 161499 209332773 1803113

$ 986822 $ 150069 $ 108768 $ $ 567590 7904850 2211962

4775357 1259937

308200 -- 507190

(5427210) 1462586

(5119010) 1969776

(343653) 3229713

4041296 (660015)

$ 3697643 $ 2569698

REVENUES

1933411 $ 1933411 521863 521863

- -37458 37458

2492732 2492732

25000 $ 25000

ACTUAL

1577128 542579 123391 250597

2493694

(356283) 20716 123391 213139

Total Revenues $ 2517732 $ 2517732 $ 2493694 $ 962

ORIGINAL BUDGET

EMPLOYEE BENEFITS

90000 234808 324808

90000 $ 234808

$ 324808 (1) $

$ 1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

$ 681180 -

305321 109341 676494

-119450 17185

86127 ---

706184

365312-

11787417718331817

-447089865

68477---

370986

6110 Contingency $ 1227160 $ 1227160 $ - $ -

(75000) 5543432 (325944)

(75000) (1)5543432(325944) (1)

- - - - - -

VARIANCE BUDGET

5111 14788 - 1114 $ 21013 $ 68987 - - - - - 234808

$ 5111 $ 14788 $ - $ 1114 $ 21013 $ 303795

77026 4799 - 63340 $ 1191657 $ 208574 110764 - - - 110764 20241 4828 - 25103 473367 14797 141588 1208 - 15112 284967 141364 52142 16250 - 60295 1136999 83013

- 610 - - 610 53879 1608 239 - 8489 174494 32923 800 309505 - 9296 346651 (164859)

13205 8658 - 1339 34854 25731 212138 6797 - 3485 222420 567809

2175 55 - 8172 165005 1310274 23249 4840 - 1573 29661 28339

- 7413 - - 7413 3587 - 671 - - 671 5829

299064 425987 7309 100553 1910083 103591

$ 954000 $ 791861 $ 7309 $ 296756 $ 6089616 $ 2346845

$ - $ - $ - $ - $ - $ 1227160

$ 959111 $ 806649 $ 7309 $ 297870 $ 6110629 $ 3877800

(3616935) 3853762

(75000) -4132719 (1410713)

- 325944

4057719 (1084769)

440784 2768993

4030452 (1512980)

$ 4471236 $ 1256013

REVENUES

CAPITAL PROJECTS

Total Revenues 50000 50000 19396 (30604)

50000 10000 545000

12211 65440 39158

37789 (55440) 505842

Contingency 150000 150000 (1) - 150000

TAX YEAR

UNCOLLECTED 7113

DEDUCT DISCOUNTS

ADJUSTMENTS TO

ROLLS INTEREST

BALANCE UNCOLLECTED

OR UNSEGREGATED

AT 63014

Current 2013-14 $ 6275496 $ 161343 $ 17152 $ 5132 $ 5893074 $ 238231

216616 115654 74536 28015 4288 2364 8469

(4) (1) -----

22104 20049 8886 8318 (379) (289) (112)

12964 14062 20238 10793 1160 762 1195

103934 45298 41423 18205 1429 833 773

134791 90406 41999 18128 2480 1243 7584

Total Prior 449943 $ (6) 58577 61173 211895 296631

Total $ 6725439 161337 $ 75728 $ 66305 $ 610496809 $ 534862

June 30 2013 June 30 2014

$ 6104968

(39239) 52258

(124819)

125296

Compliance

(1) Major Program

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

Credit Risk

5 GRANTS RECEIVABLE

6 CAPITAL ASSETS

$ 1347240

14452718 864817 - 15317535

7 RISK MANAGEMENT

Program Eligibility

Benefit Amount

payment

2014 2013 2012

6302014 $ - $ 480403 $480403 000 NA 6302013 $ - $ 480403 $480403 000 NA 6302012 $ - $ 517275 $517275 000 NA 6302011 $ - $ 517275 $517275 000 NA 6302010 $ - $ 652725 $652725 000 NA 6302009 $ - $ 697308 $697308 000 NA

$ 4690919 $ 4690919

517981 - 941576 - 1459557

762035 461533 873047 2617125 4713740

Unassigned 2411538 2411538

Vacation Payable

June 30 2013

$ 215733

Additions

$ 183903

Deletions

$ 215733

June 30 2014

$ 183903

2014 2013 2012

Annual pension cost

$ 63601

(1843)

$ 63601

(2309)

$ 69797

(1130)

(61430)

(60918) $

(76960)

(61430) $

(37682)

(76960)

6302014 $ - $ 480403 $ 480403 000 NA 6302013 $ - $ 480403 $ 480403 000 NA 6302012 $ - $ 533305 $ 533305 000 NA 6302011 $ - $ 533305 $ 533305 000 NA 6302010 $ - $ 652725 $ 652725 000 NA 6302009 $ - $ 697308 $ 697308 000 NA

GENERAL FUND

6100000 6100000 60000 60000

1050294 1050294 25000 25000

ACTUAL

6118464 71930

1176776 27285

7870 12248 126482 2285

$ 6900211 50000

$ 6161563 94305

$ (738648) 42190

Total Revenue $ 14185505 $ 14185505 $ 13650323 $ (547574)

GENERAL FUND

ORIGINAL BUDGET

204091 $

FINAL BUDGET

204091 $

SALARIES

108058 $

EMPLOYEE BENEFITS

$ 160648 2502651 281039 231390

$ 82778 1419919 90140 116095

$ 48070 732336 47335 59794

121100 902516 375821 3111595

-533460 197515 1195851

-257095 109910 599930

221596 573110 462586 50654

114703 182330 116203 22912

76523 109940 64712 13206

6110 Contingency $ 1200000 $ 1200000 (1) $ - $ -

(5519442) (1100000)

(5519440)(1100002)

PURCHASED SERVICES

CAPITAL OUTLAY

OTHER OBJECTS TOTAL

$ 17104 $ 2465 $ - $ 10349 $ 195150 $ 8941

$ 6050 171915 10012 9160

$ 1687 52885 91079 2318

$ ----

$ 7761 134150 13360 10493

$ 146347 2511205 251925 197860

$ 14301 (8554) 29115 33530

28208 34283 42136 252994

7011 14795 9702

468133

168099

4270 9046 1460

150783

39488 848678 360723 2835790

81612 53838 15098 275805

20513 13918 215746 1135

806071 $

2420 14260 23875

688165 $

168099 $

184 89933 27040 2086

450564 $

214341 410381 447577 39340

8303656 $

7255 162729 15009 11314

691050

823175

690630

168099

460913

8498806

$ 1200000

1899991

5151517 1364809

(4615919) (1100002)

903521 -

(5715921) 903521

(564404) 2268330

4271671 (561063)

$ 3707267 $ 1694875

ORIGINAL BUDGET

FINAL BUDGET ACTUAL

REVENUES

$ -3233206

$ 39020 218584 5789 1224

$ 39020 (3014622)

5789 1224

Total Revenues $ 13632232 $ 13632232 $ 12680207 $ (952025)

ORIGINAL BUDGET

EMPLOYEE BENEFITS

$ 1093451 3460937 1065983 600000

$ 638908 1881635 516413

3378721058332282887

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

78680 85108 126300

297 341957

-986 -

163541 43413

298825510067924103

188568-

9088229491

308200 (507190) (6889796)

308200(507190) (1)(6889796) (1)

- - - - - -

49601 8968 - $ 78192 $ 1113540 $ (20089) 422532 38152 - 255415 3656066 (195129) 139946 30186 - 72484 1041916 24067

- - - - - 600000

612078 77306 - 406091 5811522 408849

21046 561 - 9384 139553 11359 26635 771 - 45379 212993 (123689) 45650 2264 - 18182 260319 137762

- - - - 400 (400) 82533 8370 - 46920 668348 (6458) 16528 175 - 1249 17951 901 677 - - 142 2033 (2033) - - - - - 350700

12659 3484 - 21875 292441 24112 169017 1966 18827 18368 281082 18112

- - - - - 67700

- 55172 89941 - 145113 825887

- - - - 73094 499161

374744 72763 108768 161499 209332773 1803113

$ 986822 $ 150069 $ 108768 $ $ 567590 7904850 2211962

4775357 1259937

308200 -- 507190

(5427210) 1462586

(5119010) 1969776

(343653) 3229713

4041296 (660015)

$ 3697643 $ 2569698

REVENUES

1933411 $ 1933411 521863 521863

- -37458 37458

2492732 2492732

25000 $ 25000

ACTUAL

1577128 542579 123391 250597

2493694

(356283) 20716 123391 213139

Total Revenues $ 2517732 $ 2517732 $ 2493694 $ 962

ORIGINAL BUDGET

EMPLOYEE BENEFITS

90000 234808 324808

90000 $ 234808

$ 324808 (1) $

$ 1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

$ 681180 -

305321 109341 676494

-119450 17185

86127 ---

706184

365312-

11787417718331817

-447089865

68477---

370986

6110 Contingency $ 1227160 $ 1227160 $ - $ -

(75000) 5543432 (325944)

(75000) (1)5543432(325944) (1)

- - - - - -

VARIANCE BUDGET

5111 14788 - 1114 $ 21013 $ 68987 - - - - - 234808

$ 5111 $ 14788 $ - $ 1114 $ 21013 $ 303795

77026 4799 - 63340 $ 1191657 $ 208574 110764 - - - 110764 20241 4828 - 25103 473367 14797 141588 1208 - 15112 284967 141364 52142 16250 - 60295 1136999 83013

- 610 - - 610 53879 1608 239 - 8489 174494 32923 800 309505 - 9296 346651 (164859)

13205 8658 - 1339 34854 25731 212138 6797 - 3485 222420 567809

2175 55 - 8172 165005 1310274 23249 4840 - 1573 29661 28339

- 7413 - - 7413 3587 - 671 - - 671 5829

299064 425987 7309 100553 1910083 103591

$ 954000 $ 791861 $ 7309 $ 296756 $ 6089616 $ 2346845

$ - $ - $ - $ - $ - $ 1227160

$ 959111 $ 806649 $ 7309 $ 297870 $ 6110629 $ 3877800

(3616935) 3853762

(75000) -4132719 (1410713)

- 325944

4057719 (1084769)

440784 2768993

4030452 (1512980)

$ 4471236 $ 1256013

REVENUES

CAPITAL PROJECTS

Total Revenues 50000 50000 19396 (30604)

50000 10000 545000

12211 65440 39158

37789 (55440) 505842

Contingency 150000 150000 (1) - 150000

TAX YEAR

UNCOLLECTED 7113

DEDUCT DISCOUNTS

ADJUSTMENTS TO

ROLLS INTEREST

BALANCE UNCOLLECTED

OR UNSEGREGATED

AT 63014

Current 2013-14 $ 6275496 $ 161343 $ 17152 $ 5132 $ 5893074 $ 238231

216616 115654 74536 28015 4288 2364 8469

(4) (1) -----

22104 20049 8886 8318 (379) (289) (112)

12964 14062 20238 10793 1160 762 1195

103934 45298 41423 18205 1429 833 773

134791 90406 41999 18128 2480 1243 7584

Total Prior 449943 $ (6) 58577 61173 211895 296631

Total $ 6725439 161337 $ 75728 $ 66305 $ 610496809 $ 534862

June 30 2013 June 30 2014

$ 6104968

(39239) 52258

(124819)

125296

Compliance

(1) Major Program

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

7 RISK MANAGEMENT

Program Eligibility

Benefit Amount

payment

2014 2013 2012

6302014 $ - $ 480403 $480403 000 NA 6302013 $ - $ 480403 $480403 000 NA 6302012 $ - $ 517275 $517275 000 NA 6302011 $ - $ 517275 $517275 000 NA 6302010 $ - $ 652725 $652725 000 NA 6302009 $ - $ 697308 $697308 000 NA

$ 4690919 $ 4690919

517981 - 941576 - 1459557

762035 461533 873047 2617125 4713740

Unassigned 2411538 2411538

Vacation Payable

June 30 2013

$ 215733

Additions

$ 183903

Deletions

$ 215733

June 30 2014

$ 183903

2014 2013 2012

Annual pension cost

$ 63601

(1843)

$ 63601

(2309)

$ 69797

(1130)

(61430)

(60918) $

(76960)

(61430) $

(37682)

(76960)

6302014 $ - $ 480403 $ 480403 000 NA 6302013 $ - $ 480403 $ 480403 000 NA 6302012 $ - $ 533305 $ 533305 000 NA 6302011 $ - $ 533305 $ 533305 000 NA 6302010 $ - $ 652725 $ 652725 000 NA 6302009 $ - $ 697308 $ 697308 000 NA

GENERAL FUND

6100000 6100000 60000 60000

1050294 1050294 25000 25000

ACTUAL

6118464 71930

1176776 27285

7870 12248 126482 2285

$ 6900211 50000

$ 6161563 94305

$ (738648) 42190

Total Revenue $ 14185505 $ 14185505 $ 13650323 $ (547574)

GENERAL FUND

ORIGINAL BUDGET

204091 $

FINAL BUDGET

204091 $

SALARIES

108058 $

EMPLOYEE BENEFITS

$ 160648 2502651 281039 231390

$ 82778 1419919 90140 116095

$ 48070 732336 47335 59794

121100 902516 375821 3111595

-533460 197515 1195851

-257095 109910 599930

221596 573110 462586 50654

114703 182330 116203 22912

76523 109940 64712 13206

6110 Contingency $ 1200000 $ 1200000 (1) $ - $ -

(5519442) (1100000)

(5519440)(1100002)

PURCHASED SERVICES

CAPITAL OUTLAY

OTHER OBJECTS TOTAL

$ 17104 $ 2465 $ - $ 10349 $ 195150 $ 8941

$ 6050 171915 10012 9160

$ 1687 52885 91079 2318

$ ----

$ 7761 134150 13360 10493

$ 146347 2511205 251925 197860

$ 14301 (8554) 29115 33530

28208 34283 42136 252994

7011 14795 9702

468133

168099

4270 9046 1460

150783

39488 848678 360723 2835790

81612 53838 15098 275805

20513 13918 215746 1135

806071 $

2420 14260 23875

688165 $

168099 $

184 89933 27040 2086

450564 $

214341 410381 447577 39340

8303656 $

7255 162729 15009 11314

691050

823175

690630

168099

460913

8498806

$ 1200000

1899991

5151517 1364809

(4615919) (1100002)

903521 -

(5715921) 903521

(564404) 2268330

4271671 (561063)

$ 3707267 $ 1694875

ORIGINAL BUDGET

FINAL BUDGET ACTUAL

REVENUES

$ -3233206

$ 39020 218584 5789 1224

$ 39020 (3014622)

5789 1224

Total Revenues $ 13632232 $ 13632232 $ 12680207 $ (952025)

ORIGINAL BUDGET

EMPLOYEE BENEFITS

$ 1093451 3460937 1065983 600000

$ 638908 1881635 516413

3378721058332282887

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

78680 85108 126300

297 341957

-986 -

163541 43413

298825510067924103

188568-

9088229491

308200 (507190) (6889796)

308200(507190) (1)(6889796) (1)

- - - - - -

49601 8968 - $ 78192 $ 1113540 $ (20089) 422532 38152 - 255415 3656066 (195129) 139946 30186 - 72484 1041916 24067

- - - - - 600000

612078 77306 - 406091 5811522 408849

21046 561 - 9384 139553 11359 26635 771 - 45379 212993 (123689) 45650 2264 - 18182 260319 137762

- - - - 400 (400) 82533 8370 - 46920 668348 (6458) 16528 175 - 1249 17951 901 677 - - 142 2033 (2033) - - - - - 350700

12659 3484 - 21875 292441 24112 169017 1966 18827 18368 281082 18112

- - - - - 67700

- 55172 89941 - 145113 825887

- - - - 73094 499161

374744 72763 108768 161499 209332773 1803113

$ 986822 $ 150069 $ 108768 $ $ 567590 7904850 2211962

4775357 1259937

308200 -- 507190

(5427210) 1462586

(5119010) 1969776

(343653) 3229713

4041296 (660015)

$ 3697643 $ 2569698

REVENUES

1933411 $ 1933411 521863 521863

- -37458 37458

2492732 2492732

25000 $ 25000

ACTUAL

1577128 542579 123391 250597

2493694

(356283) 20716 123391 213139

Total Revenues $ 2517732 $ 2517732 $ 2493694 $ 962

ORIGINAL BUDGET

EMPLOYEE BENEFITS

90000 234808 324808

90000 $ 234808

$ 324808 (1) $

$ 1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

$ 681180 -

305321 109341 676494

-119450 17185

86127 ---

706184

365312-

11787417718331817

-447089865

68477---

370986

6110 Contingency $ 1227160 $ 1227160 $ - $ -

(75000) 5543432 (325944)

(75000) (1)5543432(325944) (1)

- - - - - -

VARIANCE BUDGET

5111 14788 - 1114 $ 21013 $ 68987 - - - - - 234808

$ 5111 $ 14788 $ - $ 1114 $ 21013 $ 303795

77026 4799 - 63340 $ 1191657 $ 208574 110764 - - - 110764 20241 4828 - 25103 473367 14797 141588 1208 - 15112 284967 141364 52142 16250 - 60295 1136999 83013

- 610 - - 610 53879 1608 239 - 8489 174494 32923 800 309505 - 9296 346651 (164859)

13205 8658 - 1339 34854 25731 212138 6797 - 3485 222420 567809

2175 55 - 8172 165005 1310274 23249 4840 - 1573 29661 28339

- 7413 - - 7413 3587 - 671 - - 671 5829

299064 425987 7309 100553 1910083 103591

$ 954000 $ 791861 $ 7309 $ 296756 $ 6089616 $ 2346845

$ - $ - $ - $ - $ - $ 1227160

$ 959111 $ 806649 $ 7309 $ 297870 $ 6110629 $ 3877800

(3616935) 3853762

(75000) -4132719 (1410713)

- 325944

4057719 (1084769)

440784 2768993

4030452 (1512980)

$ 4471236 $ 1256013

REVENUES

CAPITAL PROJECTS

Total Revenues 50000 50000 19396 (30604)

50000 10000 545000

12211 65440 39158

37789 (55440) 505842

Contingency 150000 150000 (1) - 150000

TAX YEAR

UNCOLLECTED 7113

DEDUCT DISCOUNTS

ADJUSTMENTS TO

ROLLS INTEREST

BALANCE UNCOLLECTED

OR UNSEGREGATED

AT 63014

Current 2013-14 $ 6275496 $ 161343 $ 17152 $ 5132 $ 5893074 $ 238231

216616 115654 74536 28015 4288 2364 8469

(4) (1) -----

22104 20049 8886 8318 (379) (289) (112)

12964 14062 20238 10793 1160 762 1195

103934 45298 41423 18205 1429 833 773

134791 90406 41999 18128 2480 1243 7584

Total Prior 449943 $ (6) 58577 61173 211895 296631

Total $ 6725439 161337 $ 75728 $ 66305 $ 610496809 $ 534862

June 30 2013 June 30 2014

$ 6104968

(39239) 52258

(124819)

125296

Compliance

(1) Major Program

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

Program Eligibility

Benefit Amount

payment

2014 2013 2012

6302014 $ - $ 480403 $480403 000 NA 6302013 $ - $ 480403 $480403 000 NA 6302012 $ - $ 517275 $517275 000 NA 6302011 $ - $ 517275 $517275 000 NA 6302010 $ - $ 652725 $652725 000 NA 6302009 $ - $ 697308 $697308 000 NA

$ 4690919 $ 4690919

517981 - 941576 - 1459557

762035 461533 873047 2617125 4713740

Unassigned 2411538 2411538

Vacation Payable

June 30 2013

$ 215733

Additions

$ 183903

Deletions

$ 215733

June 30 2014

$ 183903

2014 2013 2012

Annual pension cost

$ 63601

(1843)

$ 63601

(2309)

$ 69797

(1130)

(61430)

(60918) $

(76960)

(61430) $

(37682)

(76960)

6302014 $ - $ 480403 $ 480403 000 NA 6302013 $ - $ 480403 $ 480403 000 NA 6302012 $ - $ 533305 $ 533305 000 NA 6302011 $ - $ 533305 $ 533305 000 NA 6302010 $ - $ 652725 $ 652725 000 NA 6302009 $ - $ 697308 $ 697308 000 NA

GENERAL FUND

6100000 6100000 60000 60000

1050294 1050294 25000 25000

ACTUAL

6118464 71930

1176776 27285

7870 12248 126482 2285

$ 6900211 50000

$ 6161563 94305

$ (738648) 42190

Total Revenue $ 14185505 $ 14185505 $ 13650323 $ (547574)

GENERAL FUND

ORIGINAL BUDGET

204091 $

FINAL BUDGET

204091 $

SALARIES

108058 $

EMPLOYEE BENEFITS

$ 160648 2502651 281039 231390

$ 82778 1419919 90140 116095

$ 48070 732336 47335 59794

121100 902516 375821 3111595

-533460 197515 1195851

-257095 109910 599930

221596 573110 462586 50654

114703 182330 116203 22912

76523 109940 64712 13206

6110 Contingency $ 1200000 $ 1200000 (1) $ - $ -

(5519442) (1100000)

(5519440)(1100002)

PURCHASED SERVICES

CAPITAL OUTLAY

OTHER OBJECTS TOTAL

$ 17104 $ 2465 $ - $ 10349 $ 195150 $ 8941

$ 6050 171915 10012 9160

$ 1687 52885 91079 2318

$ ----

$ 7761 134150 13360 10493

$ 146347 2511205 251925 197860

$ 14301 (8554) 29115 33530

28208 34283 42136 252994

7011 14795 9702

468133

168099

4270 9046 1460

150783

39488 848678 360723 2835790

81612 53838 15098 275805

20513 13918 215746 1135

806071 $

2420 14260 23875

688165 $

168099 $

184 89933 27040 2086

450564 $

214341 410381 447577 39340

8303656 $

7255 162729 15009 11314

691050

823175

690630

168099

460913

8498806

$ 1200000

1899991

5151517 1364809

(4615919) (1100002)

903521 -

(5715921) 903521

(564404) 2268330

4271671 (561063)

$ 3707267 $ 1694875

ORIGINAL BUDGET

FINAL BUDGET ACTUAL

REVENUES

$ -3233206

$ 39020 218584 5789 1224

$ 39020 (3014622)

5789 1224

Total Revenues $ 13632232 $ 13632232 $ 12680207 $ (952025)

ORIGINAL BUDGET

EMPLOYEE BENEFITS

$ 1093451 3460937 1065983 600000

$ 638908 1881635 516413

3378721058332282887

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

78680 85108 126300

297 341957

-986 -

163541 43413

298825510067924103

188568-

9088229491

308200 (507190) (6889796)

308200(507190) (1)(6889796) (1)

- - - - - -

49601 8968 - $ 78192 $ 1113540 $ (20089) 422532 38152 - 255415 3656066 (195129) 139946 30186 - 72484 1041916 24067

- - - - - 600000

612078 77306 - 406091 5811522 408849

21046 561 - 9384 139553 11359 26635 771 - 45379 212993 (123689) 45650 2264 - 18182 260319 137762

- - - - 400 (400) 82533 8370 - 46920 668348 (6458) 16528 175 - 1249 17951 901 677 - - 142 2033 (2033) - - - - - 350700

12659 3484 - 21875 292441 24112 169017 1966 18827 18368 281082 18112

- - - - - 67700

- 55172 89941 - 145113 825887

- - - - 73094 499161

374744 72763 108768 161499 209332773 1803113

$ 986822 $ 150069 $ 108768 $ $ 567590 7904850 2211962

4775357 1259937

308200 -- 507190

(5427210) 1462586

(5119010) 1969776

(343653) 3229713

4041296 (660015)

$ 3697643 $ 2569698

REVENUES

1933411 $ 1933411 521863 521863

- -37458 37458

2492732 2492732

25000 $ 25000

ACTUAL

1577128 542579 123391 250597

2493694

(356283) 20716 123391 213139

Total Revenues $ 2517732 $ 2517732 $ 2493694 $ 962

ORIGINAL BUDGET

EMPLOYEE BENEFITS

90000 234808 324808

90000 $ 234808

$ 324808 (1) $

$ 1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

$ 681180 -

305321 109341 676494

-119450 17185

86127 ---

706184

365312-

11787417718331817

-447089865

68477---

370986

6110 Contingency $ 1227160 $ 1227160 $ - $ -

(75000) 5543432 (325944)

(75000) (1)5543432(325944) (1)

- - - - - -

VARIANCE BUDGET

5111 14788 - 1114 $ 21013 $ 68987 - - - - - 234808

$ 5111 $ 14788 $ - $ 1114 $ 21013 $ 303795

77026 4799 - 63340 $ 1191657 $ 208574 110764 - - - 110764 20241 4828 - 25103 473367 14797 141588 1208 - 15112 284967 141364 52142 16250 - 60295 1136999 83013

- 610 - - 610 53879 1608 239 - 8489 174494 32923 800 309505 - 9296 346651 (164859)

13205 8658 - 1339 34854 25731 212138 6797 - 3485 222420 567809

2175 55 - 8172 165005 1310274 23249 4840 - 1573 29661 28339

- 7413 - - 7413 3587 - 671 - - 671 5829

299064 425987 7309 100553 1910083 103591

$ 954000 $ 791861 $ 7309 $ 296756 $ 6089616 $ 2346845

$ - $ - $ - $ - $ - $ 1227160

$ 959111 $ 806649 $ 7309 $ 297870 $ 6110629 $ 3877800

(3616935) 3853762

(75000) -4132719 (1410713)

- 325944

4057719 (1084769)

440784 2768993

4030452 (1512980)

$ 4471236 $ 1256013

REVENUES

CAPITAL PROJECTS

Total Revenues 50000 50000 19396 (30604)

50000 10000 545000

12211 65440 39158

37789 (55440) 505842

Contingency 150000 150000 (1) - 150000

TAX YEAR

UNCOLLECTED 7113

DEDUCT DISCOUNTS

ADJUSTMENTS TO

ROLLS INTEREST

BALANCE UNCOLLECTED

OR UNSEGREGATED

AT 63014

Current 2013-14 $ 6275496 $ 161343 $ 17152 $ 5132 $ 5893074 $ 238231

216616 115654 74536 28015 4288 2364 8469

(4) (1) -----

22104 20049 8886 8318 (379) (289) (112)

12964 14062 20238 10793 1160 762 1195

103934 45298 41423 18205 1429 833 773

134791 90406 41999 18128 2480 1243 7584

Total Prior 449943 $ (6) 58577 61173 211895 296631

Total $ 6725439 161337 $ 75728 $ 66305 $ 610496809 $ 534862

June 30 2013 June 30 2014

$ 6104968

(39239) 52258

(124819)

125296

Compliance

(1) Major Program

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

2014 2013 2012

6302014 $ - $ 480403 $480403 000 NA 6302013 $ - $ 480403 $480403 000 NA 6302012 $ - $ 517275 $517275 000 NA 6302011 $ - $ 517275 $517275 000 NA 6302010 $ - $ 652725 $652725 000 NA 6302009 $ - $ 697308 $697308 000 NA

$ 4690919 $ 4690919

517981 - 941576 - 1459557

762035 461533 873047 2617125 4713740

Unassigned 2411538 2411538

Vacation Payable

June 30 2013

$ 215733

Additions

$ 183903

Deletions

$ 215733

June 30 2014

$ 183903

2014 2013 2012

Annual pension cost

$ 63601

(1843)

$ 63601

(2309)

$ 69797

(1130)

(61430)

(60918) $

(76960)

(61430) $

(37682)

(76960)

6302014 $ - $ 480403 $ 480403 000 NA 6302013 $ - $ 480403 $ 480403 000 NA 6302012 $ - $ 533305 $ 533305 000 NA 6302011 $ - $ 533305 $ 533305 000 NA 6302010 $ - $ 652725 $ 652725 000 NA 6302009 $ - $ 697308 $ 697308 000 NA

GENERAL FUND

6100000 6100000 60000 60000

1050294 1050294 25000 25000

ACTUAL

6118464 71930

1176776 27285

7870 12248 126482 2285

$ 6900211 50000

$ 6161563 94305

$ (738648) 42190

Total Revenue $ 14185505 $ 14185505 $ 13650323 $ (547574)

GENERAL FUND

ORIGINAL BUDGET

204091 $

FINAL BUDGET

204091 $

SALARIES

108058 $

EMPLOYEE BENEFITS

$ 160648 2502651 281039 231390

$ 82778 1419919 90140 116095

$ 48070 732336 47335 59794

121100 902516 375821 3111595

-533460 197515 1195851

-257095 109910 599930

221596 573110 462586 50654

114703 182330 116203 22912

76523 109940 64712 13206

6110 Contingency $ 1200000 $ 1200000 (1) $ - $ -

(5519442) (1100000)

(5519440)(1100002)

PURCHASED SERVICES

CAPITAL OUTLAY

OTHER OBJECTS TOTAL

$ 17104 $ 2465 $ - $ 10349 $ 195150 $ 8941

$ 6050 171915 10012 9160

$ 1687 52885 91079 2318

$ ----

$ 7761 134150 13360 10493

$ 146347 2511205 251925 197860

$ 14301 (8554) 29115 33530

28208 34283 42136 252994

7011 14795 9702

468133

168099

4270 9046 1460

150783

39488 848678 360723 2835790

81612 53838 15098 275805

20513 13918 215746 1135

806071 $

2420 14260 23875

688165 $

168099 $

184 89933 27040 2086

450564 $

214341 410381 447577 39340

8303656 $

7255 162729 15009 11314

691050

823175

690630

168099

460913

8498806

$ 1200000

1899991

5151517 1364809

(4615919) (1100002)

903521 -

(5715921) 903521

(564404) 2268330

4271671 (561063)

$ 3707267 $ 1694875

ORIGINAL BUDGET

FINAL BUDGET ACTUAL

REVENUES

$ -3233206

$ 39020 218584 5789 1224

$ 39020 (3014622)

5789 1224

Total Revenues $ 13632232 $ 13632232 $ 12680207 $ (952025)

ORIGINAL BUDGET

EMPLOYEE BENEFITS

$ 1093451 3460937 1065983 600000

$ 638908 1881635 516413

3378721058332282887

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

78680 85108 126300

297 341957

-986 -

163541 43413

298825510067924103

188568-

9088229491

308200 (507190) (6889796)

308200(507190) (1)(6889796) (1)

- - - - - -

49601 8968 - $ 78192 $ 1113540 $ (20089) 422532 38152 - 255415 3656066 (195129) 139946 30186 - 72484 1041916 24067

- - - - - 600000

612078 77306 - 406091 5811522 408849

21046 561 - 9384 139553 11359 26635 771 - 45379 212993 (123689) 45650 2264 - 18182 260319 137762

- - - - 400 (400) 82533 8370 - 46920 668348 (6458) 16528 175 - 1249 17951 901 677 - - 142 2033 (2033) - - - - - 350700

12659 3484 - 21875 292441 24112 169017 1966 18827 18368 281082 18112

- - - - - 67700

- 55172 89941 - 145113 825887

- - - - 73094 499161

374744 72763 108768 161499 209332773 1803113

$ 986822 $ 150069 $ 108768 $ $ 567590 7904850 2211962

4775357 1259937

308200 -- 507190

(5427210) 1462586

(5119010) 1969776

(343653) 3229713

4041296 (660015)

$ 3697643 $ 2569698

REVENUES

1933411 $ 1933411 521863 521863

- -37458 37458

2492732 2492732

25000 $ 25000

ACTUAL

1577128 542579 123391 250597

2493694

(356283) 20716 123391 213139

Total Revenues $ 2517732 $ 2517732 $ 2493694 $ 962

ORIGINAL BUDGET

EMPLOYEE BENEFITS

90000 234808 324808

90000 $ 234808

$ 324808 (1) $

$ 1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

$ 681180 -

305321 109341 676494

-119450 17185

86127 ---

706184

365312-

11787417718331817

-447089865

68477---

370986

6110 Contingency $ 1227160 $ 1227160 $ - $ -

(75000) 5543432 (325944)

(75000) (1)5543432(325944) (1)

- - - - - -

VARIANCE BUDGET

5111 14788 - 1114 $ 21013 $ 68987 - - - - - 234808

$ 5111 $ 14788 $ - $ 1114 $ 21013 $ 303795

77026 4799 - 63340 $ 1191657 $ 208574 110764 - - - 110764 20241 4828 - 25103 473367 14797 141588 1208 - 15112 284967 141364 52142 16250 - 60295 1136999 83013

- 610 - - 610 53879 1608 239 - 8489 174494 32923 800 309505 - 9296 346651 (164859)

13205 8658 - 1339 34854 25731 212138 6797 - 3485 222420 567809

2175 55 - 8172 165005 1310274 23249 4840 - 1573 29661 28339

- 7413 - - 7413 3587 - 671 - - 671 5829

299064 425987 7309 100553 1910083 103591

$ 954000 $ 791861 $ 7309 $ 296756 $ 6089616 $ 2346845

$ - $ - $ - $ - $ - $ 1227160

$ 959111 $ 806649 $ 7309 $ 297870 $ 6110629 $ 3877800

(3616935) 3853762

(75000) -4132719 (1410713)

- 325944

4057719 (1084769)

440784 2768993

4030452 (1512980)

$ 4471236 $ 1256013

REVENUES

CAPITAL PROJECTS

Total Revenues 50000 50000 19396 (30604)

50000 10000 545000

12211 65440 39158

37789 (55440) 505842

Contingency 150000 150000 (1) - 150000

TAX YEAR

UNCOLLECTED 7113

DEDUCT DISCOUNTS

ADJUSTMENTS TO

ROLLS INTEREST

BALANCE UNCOLLECTED

OR UNSEGREGATED

AT 63014

Current 2013-14 $ 6275496 $ 161343 $ 17152 $ 5132 $ 5893074 $ 238231

216616 115654 74536 28015 4288 2364 8469

(4) (1) -----

22104 20049 8886 8318 (379) (289) (112)

12964 14062 20238 10793 1160 762 1195

103934 45298 41423 18205 1429 833 773

134791 90406 41999 18128 2480 1243 7584

Total Prior 449943 $ (6) 58577 61173 211895 296631

Total $ 6725439 161337 $ 75728 $ 66305 $ 610496809 $ 534862

June 30 2013 June 30 2014

$ 6104968

(39239) 52258

(124819)

125296

Compliance

(1) Major Program

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

6302014 $ - $ 480403 $480403 000 NA 6302013 $ - $ 480403 $480403 000 NA 6302012 $ - $ 517275 $517275 000 NA 6302011 $ - $ 517275 $517275 000 NA 6302010 $ - $ 652725 $652725 000 NA 6302009 $ - $ 697308 $697308 000 NA

$ 4690919 $ 4690919

517981 - 941576 - 1459557

762035 461533 873047 2617125 4713740

Unassigned 2411538 2411538

Vacation Payable

June 30 2013

$ 215733

Additions

$ 183903

Deletions

$ 215733

June 30 2014

$ 183903

2014 2013 2012

Annual pension cost

$ 63601

(1843)

$ 63601

(2309)

$ 69797

(1130)

(61430)

(60918) $

(76960)

(61430) $

(37682)

(76960)

6302014 $ - $ 480403 $ 480403 000 NA 6302013 $ - $ 480403 $ 480403 000 NA 6302012 $ - $ 533305 $ 533305 000 NA 6302011 $ - $ 533305 $ 533305 000 NA 6302010 $ - $ 652725 $ 652725 000 NA 6302009 $ - $ 697308 $ 697308 000 NA

GENERAL FUND

6100000 6100000 60000 60000

1050294 1050294 25000 25000

ACTUAL

6118464 71930

1176776 27285

7870 12248 126482 2285

$ 6900211 50000

$ 6161563 94305

$ (738648) 42190

Total Revenue $ 14185505 $ 14185505 $ 13650323 $ (547574)

GENERAL FUND

ORIGINAL BUDGET

204091 $

FINAL BUDGET

204091 $

SALARIES

108058 $

EMPLOYEE BENEFITS

$ 160648 2502651 281039 231390

$ 82778 1419919 90140 116095

$ 48070 732336 47335 59794

121100 902516 375821 3111595

-533460 197515 1195851

-257095 109910 599930

221596 573110 462586 50654

114703 182330 116203 22912

76523 109940 64712 13206

6110 Contingency $ 1200000 $ 1200000 (1) $ - $ -

(5519442) (1100000)

(5519440)(1100002)

PURCHASED SERVICES

CAPITAL OUTLAY

OTHER OBJECTS TOTAL

$ 17104 $ 2465 $ - $ 10349 $ 195150 $ 8941

$ 6050 171915 10012 9160

$ 1687 52885 91079 2318

$ ----

$ 7761 134150 13360 10493

$ 146347 2511205 251925 197860

$ 14301 (8554) 29115 33530

28208 34283 42136 252994

7011 14795 9702

468133

168099

4270 9046 1460

150783

39488 848678 360723 2835790

81612 53838 15098 275805

20513 13918 215746 1135

806071 $

2420 14260 23875

688165 $

168099 $

184 89933 27040 2086

450564 $

214341 410381 447577 39340

8303656 $

7255 162729 15009 11314

691050

823175

690630

168099

460913

8498806

$ 1200000

1899991

5151517 1364809

(4615919) (1100002)

903521 -

(5715921) 903521

(564404) 2268330

4271671 (561063)

$ 3707267 $ 1694875

ORIGINAL BUDGET

FINAL BUDGET ACTUAL

REVENUES

$ -3233206

$ 39020 218584 5789 1224

$ 39020 (3014622)

5789 1224

Total Revenues $ 13632232 $ 13632232 $ 12680207 $ (952025)

ORIGINAL BUDGET

EMPLOYEE BENEFITS

$ 1093451 3460937 1065983 600000

$ 638908 1881635 516413

3378721058332282887

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

78680 85108 126300

297 341957

-986 -

163541 43413

298825510067924103

188568-

9088229491

308200 (507190) (6889796)

308200(507190) (1)(6889796) (1)

- - - - - -

49601 8968 - $ 78192 $ 1113540 $ (20089) 422532 38152 - 255415 3656066 (195129) 139946 30186 - 72484 1041916 24067

- - - - - 600000

612078 77306 - 406091 5811522 408849

21046 561 - 9384 139553 11359 26635 771 - 45379 212993 (123689) 45650 2264 - 18182 260319 137762

- - - - 400 (400) 82533 8370 - 46920 668348 (6458) 16528 175 - 1249 17951 901 677 - - 142 2033 (2033) - - - - - 350700

12659 3484 - 21875 292441 24112 169017 1966 18827 18368 281082 18112

- - - - - 67700

- 55172 89941 - 145113 825887

- - - - 73094 499161

374744 72763 108768 161499 209332773 1803113

$ 986822 $ 150069 $ 108768 $ $ 567590 7904850 2211962

4775357 1259937

308200 -- 507190

(5427210) 1462586

(5119010) 1969776

(343653) 3229713

4041296 (660015)

$ 3697643 $ 2569698

REVENUES

1933411 $ 1933411 521863 521863

- -37458 37458

2492732 2492732

25000 $ 25000

ACTUAL

1577128 542579 123391 250597

2493694

(356283) 20716 123391 213139

Total Revenues $ 2517732 $ 2517732 $ 2493694 $ 962

ORIGINAL BUDGET

EMPLOYEE BENEFITS

90000 234808 324808

90000 $ 234808

$ 324808 (1) $

$ 1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

$ 681180 -

305321 109341 676494

-119450 17185

86127 ---

706184

365312-

11787417718331817

-447089865

68477---

370986

6110 Contingency $ 1227160 $ 1227160 $ - $ -

(75000) 5543432 (325944)

(75000) (1)5543432(325944) (1)

- - - - - -

VARIANCE BUDGET

5111 14788 - 1114 $ 21013 $ 68987 - - - - - 234808

$ 5111 $ 14788 $ - $ 1114 $ 21013 $ 303795

77026 4799 - 63340 $ 1191657 $ 208574 110764 - - - 110764 20241 4828 - 25103 473367 14797 141588 1208 - 15112 284967 141364 52142 16250 - 60295 1136999 83013

- 610 - - 610 53879 1608 239 - 8489 174494 32923 800 309505 - 9296 346651 (164859)

13205 8658 - 1339 34854 25731 212138 6797 - 3485 222420 567809

2175 55 - 8172 165005 1310274 23249 4840 - 1573 29661 28339

- 7413 - - 7413 3587 - 671 - - 671 5829

299064 425987 7309 100553 1910083 103591

$ 954000 $ 791861 $ 7309 $ 296756 $ 6089616 $ 2346845

$ - $ - $ - $ - $ - $ 1227160

$ 959111 $ 806649 $ 7309 $ 297870 $ 6110629 $ 3877800

(3616935) 3853762

(75000) -4132719 (1410713)

- 325944

4057719 (1084769)

440784 2768993

4030452 (1512980)

$ 4471236 $ 1256013

REVENUES

CAPITAL PROJECTS

Total Revenues 50000 50000 19396 (30604)

50000 10000 545000

12211 65440 39158

37789 (55440) 505842

Contingency 150000 150000 (1) - 150000

TAX YEAR

UNCOLLECTED 7113

DEDUCT DISCOUNTS

ADJUSTMENTS TO

ROLLS INTEREST

BALANCE UNCOLLECTED

OR UNSEGREGATED

AT 63014

Current 2013-14 $ 6275496 $ 161343 $ 17152 $ 5132 $ 5893074 $ 238231

216616 115654 74536 28015 4288 2364 8469

(4) (1) -----

22104 20049 8886 8318 (379) (289) (112)

12964 14062 20238 10793 1160 762 1195

103934 45298 41423 18205 1429 833 773

134791 90406 41999 18128 2480 1243 7584

Total Prior 449943 $ (6) 58577 61173 211895 296631

Total $ 6725439 161337 $ 75728 $ 66305 $ 610496809 $ 534862

June 30 2013 June 30 2014

$ 6104968

(39239) 52258

(124819)

125296

Compliance

(1) Major Program

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

517981 - 941576 - 1459557

762035 461533 873047 2617125 4713740

Unassigned 2411538 2411538

Vacation Payable

June 30 2013

$ 215733

Additions

$ 183903

Deletions

$ 215733

June 30 2014

$ 183903

2014 2013 2012

Annual pension cost

$ 63601

(1843)

$ 63601

(2309)

$ 69797

(1130)

(61430)

(60918) $

(76960)

(61430) $

(37682)

(76960)

6302014 $ - $ 480403 $ 480403 000 NA 6302013 $ - $ 480403 $ 480403 000 NA 6302012 $ - $ 533305 $ 533305 000 NA 6302011 $ - $ 533305 $ 533305 000 NA 6302010 $ - $ 652725 $ 652725 000 NA 6302009 $ - $ 697308 $ 697308 000 NA

GENERAL FUND

6100000 6100000 60000 60000

1050294 1050294 25000 25000

ACTUAL

6118464 71930

1176776 27285

7870 12248 126482 2285

$ 6900211 50000

$ 6161563 94305

$ (738648) 42190

Total Revenue $ 14185505 $ 14185505 $ 13650323 $ (547574)

GENERAL FUND

ORIGINAL BUDGET

204091 $

FINAL BUDGET

204091 $

SALARIES

108058 $

EMPLOYEE BENEFITS

$ 160648 2502651 281039 231390

$ 82778 1419919 90140 116095

$ 48070 732336 47335 59794

121100 902516 375821 3111595

-533460 197515 1195851

-257095 109910 599930

221596 573110 462586 50654

114703 182330 116203 22912

76523 109940 64712 13206

6110 Contingency $ 1200000 $ 1200000 (1) $ - $ -

(5519442) (1100000)

(5519440)(1100002)

PURCHASED SERVICES

CAPITAL OUTLAY

OTHER OBJECTS TOTAL

$ 17104 $ 2465 $ - $ 10349 $ 195150 $ 8941

$ 6050 171915 10012 9160

$ 1687 52885 91079 2318

$ ----

$ 7761 134150 13360 10493

$ 146347 2511205 251925 197860

$ 14301 (8554) 29115 33530

28208 34283 42136 252994

7011 14795 9702

468133

168099

4270 9046 1460

150783

39488 848678 360723 2835790

81612 53838 15098 275805

20513 13918 215746 1135

806071 $

2420 14260 23875

688165 $

168099 $

184 89933 27040 2086

450564 $

214341 410381 447577 39340

8303656 $

7255 162729 15009 11314

691050

823175

690630

168099

460913

8498806

$ 1200000

1899991

5151517 1364809

(4615919) (1100002)

903521 -

(5715921) 903521

(564404) 2268330

4271671 (561063)

$ 3707267 $ 1694875

ORIGINAL BUDGET

FINAL BUDGET ACTUAL

REVENUES

$ -3233206

$ 39020 218584 5789 1224

$ 39020 (3014622)

5789 1224

Total Revenues $ 13632232 $ 13632232 $ 12680207 $ (952025)

ORIGINAL BUDGET

EMPLOYEE BENEFITS

$ 1093451 3460937 1065983 600000

$ 638908 1881635 516413

3378721058332282887

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

78680 85108 126300

297 341957

-986 -

163541 43413

298825510067924103

188568-

9088229491

308200 (507190) (6889796)

308200(507190) (1)(6889796) (1)

- - - - - -

49601 8968 - $ 78192 $ 1113540 $ (20089) 422532 38152 - 255415 3656066 (195129) 139946 30186 - 72484 1041916 24067

- - - - - 600000

612078 77306 - 406091 5811522 408849

21046 561 - 9384 139553 11359 26635 771 - 45379 212993 (123689) 45650 2264 - 18182 260319 137762

- - - - 400 (400) 82533 8370 - 46920 668348 (6458) 16528 175 - 1249 17951 901 677 - - 142 2033 (2033) - - - - - 350700

12659 3484 - 21875 292441 24112 169017 1966 18827 18368 281082 18112

- - - - - 67700

- 55172 89941 - 145113 825887

- - - - 73094 499161

374744 72763 108768 161499 209332773 1803113

$ 986822 $ 150069 $ 108768 $ $ 567590 7904850 2211962

4775357 1259937

308200 -- 507190

(5427210) 1462586

(5119010) 1969776

(343653) 3229713

4041296 (660015)

$ 3697643 $ 2569698

REVENUES

1933411 $ 1933411 521863 521863

- -37458 37458

2492732 2492732

25000 $ 25000

ACTUAL

1577128 542579 123391 250597

2493694

(356283) 20716 123391 213139

Total Revenues $ 2517732 $ 2517732 $ 2493694 $ 962

ORIGINAL BUDGET

EMPLOYEE BENEFITS

90000 234808 324808

90000 $ 234808

$ 324808 (1) $

$ 1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

$ 681180 -

305321 109341 676494

-119450 17185

86127 ---

706184

365312-

11787417718331817

-447089865

68477---

370986

6110 Contingency $ 1227160 $ 1227160 $ - $ -

(75000) 5543432 (325944)

(75000) (1)5543432(325944) (1)

- - - - - -

VARIANCE BUDGET

5111 14788 - 1114 $ 21013 $ 68987 - - - - - 234808

$ 5111 $ 14788 $ - $ 1114 $ 21013 $ 303795

77026 4799 - 63340 $ 1191657 $ 208574 110764 - - - 110764 20241 4828 - 25103 473367 14797 141588 1208 - 15112 284967 141364 52142 16250 - 60295 1136999 83013

- 610 - - 610 53879 1608 239 - 8489 174494 32923 800 309505 - 9296 346651 (164859)

13205 8658 - 1339 34854 25731 212138 6797 - 3485 222420 567809

2175 55 - 8172 165005 1310274 23249 4840 - 1573 29661 28339

- 7413 - - 7413 3587 - 671 - - 671 5829

299064 425987 7309 100553 1910083 103591

$ 954000 $ 791861 $ 7309 $ 296756 $ 6089616 $ 2346845

$ - $ - $ - $ - $ - $ 1227160

$ 959111 $ 806649 $ 7309 $ 297870 $ 6110629 $ 3877800

(3616935) 3853762

(75000) -4132719 (1410713)

- 325944

4057719 (1084769)

440784 2768993

4030452 (1512980)

$ 4471236 $ 1256013

REVENUES

CAPITAL PROJECTS

Total Revenues 50000 50000 19396 (30604)

50000 10000 545000

12211 65440 39158

37789 (55440) 505842

Contingency 150000 150000 (1) - 150000

TAX YEAR

UNCOLLECTED 7113

DEDUCT DISCOUNTS

ADJUSTMENTS TO

ROLLS INTEREST

BALANCE UNCOLLECTED

OR UNSEGREGATED

AT 63014

Current 2013-14 $ 6275496 $ 161343 $ 17152 $ 5132 $ 5893074 $ 238231

216616 115654 74536 28015 4288 2364 8469

(4) (1) -----

22104 20049 8886 8318 (379) (289) (112)

12964 14062 20238 10793 1160 762 1195

103934 45298 41423 18205 1429 833 773

134791 90406 41999 18128 2480 1243 7584

Total Prior 449943 $ (6) 58577 61173 211895 296631

Total $ 6725439 161337 $ 75728 $ 66305 $ 610496809 $ 534862

June 30 2013 June 30 2014

$ 6104968

(39239) 52258

(124819)

125296

Compliance

(1) Major Program

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

Vacation Payable

June 30 2013

$ 215733

Additions

$ 183903

Deletions

$ 215733

June 30 2014

$ 183903

2014 2013 2012

Annual pension cost

$ 63601

(1843)

$ 63601

(2309)

$ 69797

(1130)

(61430)

(60918) $

(76960)

(61430) $

(37682)

(76960)

6302014 $ - $ 480403 $ 480403 000 NA 6302013 $ - $ 480403 $ 480403 000 NA 6302012 $ - $ 533305 $ 533305 000 NA 6302011 $ - $ 533305 $ 533305 000 NA 6302010 $ - $ 652725 $ 652725 000 NA 6302009 $ - $ 697308 $ 697308 000 NA

GENERAL FUND

6100000 6100000 60000 60000

1050294 1050294 25000 25000

ACTUAL

6118464 71930

1176776 27285

7870 12248 126482 2285

$ 6900211 50000

$ 6161563 94305

$ (738648) 42190

Total Revenue $ 14185505 $ 14185505 $ 13650323 $ (547574)

GENERAL FUND

ORIGINAL BUDGET

204091 $

FINAL BUDGET

204091 $

SALARIES

108058 $

EMPLOYEE BENEFITS

$ 160648 2502651 281039 231390

$ 82778 1419919 90140 116095

$ 48070 732336 47335 59794

121100 902516 375821 3111595

-533460 197515 1195851

-257095 109910 599930

221596 573110 462586 50654

114703 182330 116203 22912

76523 109940 64712 13206

6110 Contingency $ 1200000 $ 1200000 (1) $ - $ -

(5519442) (1100000)

(5519440)(1100002)

PURCHASED SERVICES

CAPITAL OUTLAY

OTHER OBJECTS TOTAL

$ 17104 $ 2465 $ - $ 10349 $ 195150 $ 8941

$ 6050 171915 10012 9160

$ 1687 52885 91079 2318

$ ----

$ 7761 134150 13360 10493

$ 146347 2511205 251925 197860

$ 14301 (8554) 29115 33530

28208 34283 42136 252994

7011 14795 9702

468133

168099

4270 9046 1460

150783

39488 848678 360723 2835790

81612 53838 15098 275805

20513 13918 215746 1135

806071 $

2420 14260 23875

688165 $

168099 $

184 89933 27040 2086

450564 $

214341 410381 447577 39340

8303656 $

7255 162729 15009 11314

691050

823175

690630

168099

460913

8498806

$ 1200000

1899991

5151517 1364809

(4615919) (1100002)

903521 -

(5715921) 903521

(564404) 2268330

4271671 (561063)

$ 3707267 $ 1694875

ORIGINAL BUDGET

FINAL BUDGET ACTUAL

REVENUES

$ -3233206

$ 39020 218584 5789 1224

$ 39020 (3014622)

5789 1224

Total Revenues $ 13632232 $ 13632232 $ 12680207 $ (952025)

ORIGINAL BUDGET

EMPLOYEE BENEFITS

$ 1093451 3460937 1065983 600000

$ 638908 1881635 516413

3378721058332282887

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

78680 85108 126300

297 341957

-986 -

163541 43413

298825510067924103

188568-

9088229491

308200 (507190) (6889796)

308200(507190) (1)(6889796) (1)

- - - - - -

49601 8968 - $ 78192 $ 1113540 $ (20089) 422532 38152 - 255415 3656066 (195129) 139946 30186 - 72484 1041916 24067

- - - - - 600000

612078 77306 - 406091 5811522 408849

21046 561 - 9384 139553 11359 26635 771 - 45379 212993 (123689) 45650 2264 - 18182 260319 137762

- - - - 400 (400) 82533 8370 - 46920 668348 (6458) 16528 175 - 1249 17951 901 677 - - 142 2033 (2033) - - - - - 350700

12659 3484 - 21875 292441 24112 169017 1966 18827 18368 281082 18112

- - - - - 67700

- 55172 89941 - 145113 825887

- - - - 73094 499161

374744 72763 108768 161499 209332773 1803113

$ 986822 $ 150069 $ 108768 $ $ 567590 7904850 2211962

4775357 1259937

308200 -- 507190

(5427210) 1462586

(5119010) 1969776

(343653) 3229713

4041296 (660015)

$ 3697643 $ 2569698

REVENUES

1933411 $ 1933411 521863 521863

- -37458 37458

2492732 2492732

25000 $ 25000

ACTUAL

1577128 542579 123391 250597

2493694

(356283) 20716 123391 213139

Total Revenues $ 2517732 $ 2517732 $ 2493694 $ 962

ORIGINAL BUDGET

EMPLOYEE BENEFITS

90000 234808 324808

90000 $ 234808

$ 324808 (1) $

$ 1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

$ 681180 -

305321 109341 676494

-119450 17185

86127 ---

706184

365312-

11787417718331817

-447089865

68477---

370986

6110 Contingency $ 1227160 $ 1227160 $ - $ -

(75000) 5543432 (325944)

(75000) (1)5543432(325944) (1)

- - - - - -

VARIANCE BUDGET

5111 14788 - 1114 $ 21013 $ 68987 - - - - - 234808

$ 5111 $ 14788 $ - $ 1114 $ 21013 $ 303795

77026 4799 - 63340 $ 1191657 $ 208574 110764 - - - 110764 20241 4828 - 25103 473367 14797 141588 1208 - 15112 284967 141364 52142 16250 - 60295 1136999 83013

- 610 - - 610 53879 1608 239 - 8489 174494 32923 800 309505 - 9296 346651 (164859)

13205 8658 - 1339 34854 25731 212138 6797 - 3485 222420 567809

2175 55 - 8172 165005 1310274 23249 4840 - 1573 29661 28339

- 7413 - - 7413 3587 - 671 - - 671 5829

299064 425987 7309 100553 1910083 103591

$ 954000 $ 791861 $ 7309 $ 296756 $ 6089616 $ 2346845

$ - $ - $ - $ - $ - $ 1227160

$ 959111 $ 806649 $ 7309 $ 297870 $ 6110629 $ 3877800

(3616935) 3853762

(75000) -4132719 (1410713)

- 325944

4057719 (1084769)

440784 2768993

4030452 (1512980)

$ 4471236 $ 1256013

REVENUES

CAPITAL PROJECTS

Total Revenues 50000 50000 19396 (30604)

50000 10000 545000

12211 65440 39158

37789 (55440) 505842

Contingency 150000 150000 (1) - 150000

TAX YEAR

UNCOLLECTED 7113

DEDUCT DISCOUNTS

ADJUSTMENTS TO

ROLLS INTEREST

BALANCE UNCOLLECTED

OR UNSEGREGATED

AT 63014

Current 2013-14 $ 6275496 $ 161343 $ 17152 $ 5132 $ 5893074 $ 238231

216616 115654 74536 28015 4288 2364 8469

(4) (1) -----

22104 20049 8886 8318 (379) (289) (112)

12964 14062 20238 10793 1160 762 1195

103934 45298 41423 18205 1429 833 773

134791 90406 41999 18128 2480 1243 7584

Total Prior 449943 $ (6) 58577 61173 211895 296631

Total $ 6725439 161337 $ 75728 $ 66305 $ 610496809 $ 534862

June 30 2013 June 30 2014

$ 6104968

(39239) 52258

(124819)

125296

Compliance

(1) Major Program

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

2014 2013 2012

Annual pension cost

$ 63601

(1843)

$ 63601

(2309)

$ 69797

(1130)

(61430)

(60918) $

(76960)

(61430) $

(37682)

(76960)

6302014 $ - $ 480403 $ 480403 000 NA 6302013 $ - $ 480403 $ 480403 000 NA 6302012 $ - $ 533305 $ 533305 000 NA 6302011 $ - $ 533305 $ 533305 000 NA 6302010 $ - $ 652725 $ 652725 000 NA 6302009 $ - $ 697308 $ 697308 000 NA

GENERAL FUND

6100000 6100000 60000 60000

1050294 1050294 25000 25000

ACTUAL

6118464 71930

1176776 27285

7870 12248 126482 2285

$ 6900211 50000

$ 6161563 94305

$ (738648) 42190

Total Revenue $ 14185505 $ 14185505 $ 13650323 $ (547574)

GENERAL FUND

ORIGINAL BUDGET

204091 $

FINAL BUDGET

204091 $

SALARIES

108058 $

EMPLOYEE BENEFITS

$ 160648 2502651 281039 231390

$ 82778 1419919 90140 116095

$ 48070 732336 47335 59794

121100 902516 375821 3111595

-533460 197515 1195851

-257095 109910 599930

221596 573110 462586 50654

114703 182330 116203 22912

76523 109940 64712 13206

6110 Contingency $ 1200000 $ 1200000 (1) $ - $ -

(5519442) (1100000)

(5519440)(1100002)

PURCHASED SERVICES

CAPITAL OUTLAY

OTHER OBJECTS TOTAL

$ 17104 $ 2465 $ - $ 10349 $ 195150 $ 8941

$ 6050 171915 10012 9160

$ 1687 52885 91079 2318

$ ----

$ 7761 134150 13360 10493

$ 146347 2511205 251925 197860

$ 14301 (8554) 29115 33530

28208 34283 42136 252994

7011 14795 9702

468133

168099

4270 9046 1460

150783

39488 848678 360723 2835790

81612 53838 15098 275805

20513 13918 215746 1135

806071 $

2420 14260 23875

688165 $

168099 $

184 89933 27040 2086

450564 $

214341 410381 447577 39340

8303656 $

7255 162729 15009 11314

691050

823175

690630

168099

460913

8498806

$ 1200000

1899991

5151517 1364809

(4615919) (1100002)

903521 -

(5715921) 903521

(564404) 2268330

4271671 (561063)

$ 3707267 $ 1694875

ORIGINAL BUDGET

FINAL BUDGET ACTUAL

REVENUES

$ -3233206

$ 39020 218584 5789 1224

$ 39020 (3014622)

5789 1224

Total Revenues $ 13632232 $ 13632232 $ 12680207 $ (952025)

ORIGINAL BUDGET

EMPLOYEE BENEFITS

$ 1093451 3460937 1065983 600000

$ 638908 1881635 516413

3378721058332282887

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

78680 85108 126300

297 341957

-986 -

163541 43413

298825510067924103

188568-

9088229491

308200 (507190) (6889796)

308200(507190) (1)(6889796) (1)

- - - - - -

49601 8968 - $ 78192 $ 1113540 $ (20089) 422532 38152 - 255415 3656066 (195129) 139946 30186 - 72484 1041916 24067

- - - - - 600000

612078 77306 - 406091 5811522 408849

21046 561 - 9384 139553 11359 26635 771 - 45379 212993 (123689) 45650 2264 - 18182 260319 137762

- - - - 400 (400) 82533 8370 - 46920 668348 (6458) 16528 175 - 1249 17951 901 677 - - 142 2033 (2033) - - - - - 350700

12659 3484 - 21875 292441 24112 169017 1966 18827 18368 281082 18112

- - - - - 67700

- 55172 89941 - 145113 825887

- - - - 73094 499161

374744 72763 108768 161499 209332773 1803113

$ 986822 $ 150069 $ 108768 $ $ 567590 7904850 2211962

4775357 1259937

308200 -- 507190

(5427210) 1462586

(5119010) 1969776

(343653) 3229713

4041296 (660015)

$ 3697643 $ 2569698

REVENUES

1933411 $ 1933411 521863 521863

- -37458 37458

2492732 2492732

25000 $ 25000

ACTUAL

1577128 542579 123391 250597

2493694

(356283) 20716 123391 213139

Total Revenues $ 2517732 $ 2517732 $ 2493694 $ 962

ORIGINAL BUDGET

EMPLOYEE BENEFITS

90000 234808 324808

90000 $ 234808

$ 324808 (1) $

$ 1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

$ 681180 -

305321 109341 676494

-119450 17185

86127 ---

706184

365312-

11787417718331817

-447089865

68477---

370986

6110 Contingency $ 1227160 $ 1227160 $ - $ -

(75000) 5543432 (325944)

(75000) (1)5543432(325944) (1)

- - - - - -

VARIANCE BUDGET

5111 14788 - 1114 $ 21013 $ 68987 - - - - - 234808

$ 5111 $ 14788 $ - $ 1114 $ 21013 $ 303795

77026 4799 - 63340 $ 1191657 $ 208574 110764 - - - 110764 20241 4828 - 25103 473367 14797 141588 1208 - 15112 284967 141364 52142 16250 - 60295 1136999 83013

- 610 - - 610 53879 1608 239 - 8489 174494 32923 800 309505 - 9296 346651 (164859)

13205 8658 - 1339 34854 25731 212138 6797 - 3485 222420 567809

2175 55 - 8172 165005 1310274 23249 4840 - 1573 29661 28339

- 7413 - - 7413 3587 - 671 - - 671 5829

299064 425987 7309 100553 1910083 103591

$ 954000 $ 791861 $ 7309 $ 296756 $ 6089616 $ 2346845

$ - $ - $ - $ - $ - $ 1227160

$ 959111 $ 806649 $ 7309 $ 297870 $ 6110629 $ 3877800

(3616935) 3853762

(75000) -4132719 (1410713)

- 325944

4057719 (1084769)

440784 2768993

4030452 (1512980)

$ 4471236 $ 1256013

REVENUES

CAPITAL PROJECTS

Total Revenues 50000 50000 19396 (30604)

50000 10000 545000

12211 65440 39158

37789 (55440) 505842

Contingency 150000 150000 (1) - 150000

TAX YEAR

UNCOLLECTED 7113

DEDUCT DISCOUNTS

ADJUSTMENTS TO

ROLLS INTEREST

BALANCE UNCOLLECTED

OR UNSEGREGATED

AT 63014

Current 2013-14 $ 6275496 $ 161343 $ 17152 $ 5132 $ 5893074 $ 238231

216616 115654 74536 28015 4288 2364 8469

(4) (1) -----

22104 20049 8886 8318 (379) (289) (112)

12964 14062 20238 10793 1160 762 1195

103934 45298 41423 18205 1429 833 773

134791 90406 41999 18128 2480 1243 7584

Total Prior 449943 $ (6) 58577 61173 211895 296631

Total $ 6725439 161337 $ 75728 $ 66305 $ 610496809 $ 534862

June 30 2013 June 30 2014

$ 6104968

(39239) 52258

(124819)

125296

Compliance

(1) Major Program

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

2014 2013 2012

Annual pension cost

$ 63601

(1843)

$ 63601

(2309)

$ 69797

(1130)

(61430)

(60918) $

(76960)

(61430) $

(37682)

(76960)

6302014 $ - $ 480403 $ 480403 000 NA 6302013 $ - $ 480403 $ 480403 000 NA 6302012 $ - $ 533305 $ 533305 000 NA 6302011 $ - $ 533305 $ 533305 000 NA 6302010 $ - $ 652725 $ 652725 000 NA 6302009 $ - $ 697308 $ 697308 000 NA

GENERAL FUND

6100000 6100000 60000 60000

1050294 1050294 25000 25000

ACTUAL

6118464 71930

1176776 27285

7870 12248 126482 2285

$ 6900211 50000

$ 6161563 94305

$ (738648) 42190

Total Revenue $ 14185505 $ 14185505 $ 13650323 $ (547574)

GENERAL FUND

ORIGINAL BUDGET

204091 $

FINAL BUDGET

204091 $

SALARIES

108058 $

EMPLOYEE BENEFITS

$ 160648 2502651 281039 231390

$ 82778 1419919 90140 116095

$ 48070 732336 47335 59794

121100 902516 375821 3111595

-533460 197515 1195851

-257095 109910 599930

221596 573110 462586 50654

114703 182330 116203 22912

76523 109940 64712 13206

6110 Contingency $ 1200000 $ 1200000 (1) $ - $ -

(5519442) (1100000)

(5519440)(1100002)

PURCHASED SERVICES

CAPITAL OUTLAY

OTHER OBJECTS TOTAL

$ 17104 $ 2465 $ - $ 10349 $ 195150 $ 8941

$ 6050 171915 10012 9160

$ 1687 52885 91079 2318

$ ----

$ 7761 134150 13360 10493

$ 146347 2511205 251925 197860

$ 14301 (8554) 29115 33530

28208 34283 42136 252994

7011 14795 9702

468133

168099

4270 9046 1460

150783

39488 848678 360723 2835790

81612 53838 15098 275805

20513 13918 215746 1135

806071 $

2420 14260 23875

688165 $

168099 $

184 89933 27040 2086

450564 $

214341 410381 447577 39340

8303656 $

7255 162729 15009 11314

691050

823175

690630

168099

460913

8498806

$ 1200000

1899991

5151517 1364809

(4615919) (1100002)

903521 -

(5715921) 903521

(564404) 2268330

4271671 (561063)

$ 3707267 $ 1694875

ORIGINAL BUDGET

FINAL BUDGET ACTUAL

REVENUES

$ -3233206

$ 39020 218584 5789 1224

$ 39020 (3014622)

5789 1224

Total Revenues $ 13632232 $ 13632232 $ 12680207 $ (952025)

ORIGINAL BUDGET

EMPLOYEE BENEFITS

$ 1093451 3460937 1065983 600000

$ 638908 1881635 516413

3378721058332282887

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

78680 85108 126300

297 341957

-986 -

163541 43413

298825510067924103

188568-

9088229491

308200 (507190) (6889796)

308200(507190) (1)(6889796) (1)

- - - - - -

49601 8968 - $ 78192 $ 1113540 $ (20089) 422532 38152 - 255415 3656066 (195129) 139946 30186 - 72484 1041916 24067

- - - - - 600000

612078 77306 - 406091 5811522 408849

21046 561 - 9384 139553 11359 26635 771 - 45379 212993 (123689) 45650 2264 - 18182 260319 137762

- - - - 400 (400) 82533 8370 - 46920 668348 (6458) 16528 175 - 1249 17951 901 677 - - 142 2033 (2033) - - - - - 350700

12659 3484 - 21875 292441 24112 169017 1966 18827 18368 281082 18112

- - - - - 67700

- 55172 89941 - 145113 825887

- - - - 73094 499161

374744 72763 108768 161499 209332773 1803113

$ 986822 $ 150069 $ 108768 $ $ 567590 7904850 2211962

4775357 1259937

308200 -- 507190

(5427210) 1462586

(5119010) 1969776

(343653) 3229713

4041296 (660015)

$ 3697643 $ 2569698

REVENUES

1933411 $ 1933411 521863 521863

- -37458 37458

2492732 2492732

25000 $ 25000

ACTUAL

1577128 542579 123391 250597

2493694

(356283) 20716 123391 213139

Total Revenues $ 2517732 $ 2517732 $ 2493694 $ 962

ORIGINAL BUDGET

EMPLOYEE BENEFITS

90000 234808 324808

90000 $ 234808

$ 324808 (1) $

$ 1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

$ 681180 -

305321 109341 676494

-119450 17185

86127 ---

706184

365312-

11787417718331817

-447089865

68477---

370986

6110 Contingency $ 1227160 $ 1227160 $ - $ -

(75000) 5543432 (325944)

(75000) (1)5543432(325944) (1)

- - - - - -

VARIANCE BUDGET

5111 14788 - 1114 $ 21013 $ 68987 - - - - - 234808

$ 5111 $ 14788 $ - $ 1114 $ 21013 $ 303795

77026 4799 - 63340 $ 1191657 $ 208574 110764 - - - 110764 20241 4828 - 25103 473367 14797 141588 1208 - 15112 284967 141364 52142 16250 - 60295 1136999 83013

- 610 - - 610 53879 1608 239 - 8489 174494 32923 800 309505 - 9296 346651 (164859)

13205 8658 - 1339 34854 25731 212138 6797 - 3485 222420 567809

2175 55 - 8172 165005 1310274 23249 4840 - 1573 29661 28339

- 7413 - - 7413 3587 - 671 - - 671 5829

299064 425987 7309 100553 1910083 103591

$ 954000 $ 791861 $ 7309 $ 296756 $ 6089616 $ 2346845

$ - $ - $ - $ - $ - $ 1227160

$ 959111 $ 806649 $ 7309 $ 297870 $ 6110629 $ 3877800

(3616935) 3853762

(75000) -4132719 (1410713)

- 325944

4057719 (1084769)

440784 2768993

4030452 (1512980)

$ 4471236 $ 1256013

REVENUES

CAPITAL PROJECTS

Total Revenues 50000 50000 19396 (30604)

50000 10000 545000

12211 65440 39158

37789 (55440) 505842

Contingency 150000 150000 (1) - 150000

TAX YEAR

UNCOLLECTED 7113

DEDUCT DISCOUNTS

ADJUSTMENTS TO

ROLLS INTEREST

BALANCE UNCOLLECTED

OR UNSEGREGATED

AT 63014

Current 2013-14 $ 6275496 $ 161343 $ 17152 $ 5132 $ 5893074 $ 238231

216616 115654 74536 28015 4288 2364 8469

(4) (1) -----

22104 20049 8886 8318 (379) (289) (112)

12964 14062 20238 10793 1160 762 1195

103934 45298 41423 18205 1429 833 773

134791 90406 41999 18128 2480 1243 7584

Total Prior 449943 $ (6) 58577 61173 211895 296631

Total $ 6725439 161337 $ 75728 $ 66305 $ 610496809 $ 534862

June 30 2013 June 30 2014

$ 6104968

(39239) 52258

(124819)

125296

Compliance

(1) Major Program

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

2014 2013 2012

Annual pension cost

$ 63601

(1843)

$ 63601

(2309)

$ 69797

(1130)

(61430)

(60918) $

(76960)

(61430) $

(37682)

(76960)

6302014 $ - $ 480403 $ 480403 000 NA 6302013 $ - $ 480403 $ 480403 000 NA 6302012 $ - $ 533305 $ 533305 000 NA 6302011 $ - $ 533305 $ 533305 000 NA 6302010 $ - $ 652725 $ 652725 000 NA 6302009 $ - $ 697308 $ 697308 000 NA

GENERAL FUND

6100000 6100000 60000 60000

1050294 1050294 25000 25000

ACTUAL

6118464 71930

1176776 27285

7870 12248 126482 2285

$ 6900211 50000

$ 6161563 94305

$ (738648) 42190

Total Revenue $ 14185505 $ 14185505 $ 13650323 $ (547574)

GENERAL FUND

ORIGINAL BUDGET

204091 $

FINAL BUDGET

204091 $

SALARIES

108058 $

EMPLOYEE BENEFITS

$ 160648 2502651 281039 231390

$ 82778 1419919 90140 116095

$ 48070 732336 47335 59794

121100 902516 375821 3111595

-533460 197515 1195851

-257095 109910 599930

221596 573110 462586 50654

114703 182330 116203 22912

76523 109940 64712 13206

6110 Contingency $ 1200000 $ 1200000 (1) $ - $ -

(5519442) (1100000)

(5519440)(1100002)

PURCHASED SERVICES

CAPITAL OUTLAY

OTHER OBJECTS TOTAL

$ 17104 $ 2465 $ - $ 10349 $ 195150 $ 8941

$ 6050 171915 10012 9160

$ 1687 52885 91079 2318

$ ----

$ 7761 134150 13360 10493

$ 146347 2511205 251925 197860

$ 14301 (8554) 29115 33530

28208 34283 42136 252994

7011 14795 9702

468133

168099

4270 9046 1460

150783

39488 848678 360723 2835790

81612 53838 15098 275805

20513 13918 215746 1135

806071 $

2420 14260 23875

688165 $

168099 $

184 89933 27040 2086

450564 $

214341 410381 447577 39340

8303656 $

7255 162729 15009 11314

691050

823175

690630

168099

460913

8498806

$ 1200000

1899991

5151517 1364809

(4615919) (1100002)

903521 -

(5715921) 903521

(564404) 2268330

4271671 (561063)

$ 3707267 $ 1694875

ORIGINAL BUDGET

FINAL BUDGET ACTUAL

REVENUES

$ -3233206

$ 39020 218584 5789 1224

$ 39020 (3014622)

5789 1224

Total Revenues $ 13632232 $ 13632232 $ 12680207 $ (952025)

ORIGINAL BUDGET

EMPLOYEE BENEFITS

$ 1093451 3460937 1065983 600000

$ 638908 1881635 516413

3378721058332282887

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

78680 85108 126300

297 341957

-986 -

163541 43413

298825510067924103

188568-

9088229491

308200 (507190) (6889796)

308200(507190) (1)(6889796) (1)

- - - - - -

49601 8968 - $ 78192 $ 1113540 $ (20089) 422532 38152 - 255415 3656066 (195129) 139946 30186 - 72484 1041916 24067

- - - - - 600000

612078 77306 - 406091 5811522 408849

21046 561 - 9384 139553 11359 26635 771 - 45379 212993 (123689) 45650 2264 - 18182 260319 137762

- - - - 400 (400) 82533 8370 - 46920 668348 (6458) 16528 175 - 1249 17951 901 677 - - 142 2033 (2033) - - - - - 350700

12659 3484 - 21875 292441 24112 169017 1966 18827 18368 281082 18112

- - - - - 67700

- 55172 89941 - 145113 825887

- - - - 73094 499161

374744 72763 108768 161499 209332773 1803113

$ 986822 $ 150069 $ 108768 $ $ 567590 7904850 2211962

4775357 1259937

308200 -- 507190

(5427210) 1462586

(5119010) 1969776

(343653) 3229713

4041296 (660015)

$ 3697643 $ 2569698

REVENUES

1933411 $ 1933411 521863 521863

- -37458 37458

2492732 2492732

25000 $ 25000

ACTUAL

1577128 542579 123391 250597

2493694

(356283) 20716 123391 213139

Total Revenues $ 2517732 $ 2517732 $ 2493694 $ 962

ORIGINAL BUDGET

EMPLOYEE BENEFITS

90000 234808 324808

90000 $ 234808

$ 324808 (1) $

$ 1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

$ 681180 -

305321 109341 676494

-119450 17185

86127 ---

706184

365312-

11787417718331817

-447089865

68477---

370986

6110 Contingency $ 1227160 $ 1227160 $ - $ -

(75000) 5543432 (325944)

(75000) (1)5543432(325944) (1)

- - - - - -

VARIANCE BUDGET

5111 14788 - 1114 $ 21013 $ 68987 - - - - - 234808

$ 5111 $ 14788 $ - $ 1114 $ 21013 $ 303795

77026 4799 - 63340 $ 1191657 $ 208574 110764 - - - 110764 20241 4828 - 25103 473367 14797 141588 1208 - 15112 284967 141364 52142 16250 - 60295 1136999 83013

- 610 - - 610 53879 1608 239 - 8489 174494 32923 800 309505 - 9296 346651 (164859)

13205 8658 - 1339 34854 25731 212138 6797 - 3485 222420 567809

2175 55 - 8172 165005 1310274 23249 4840 - 1573 29661 28339

- 7413 - - 7413 3587 - 671 - - 671 5829

299064 425987 7309 100553 1910083 103591

$ 954000 $ 791861 $ 7309 $ 296756 $ 6089616 $ 2346845

$ - $ - $ - $ - $ - $ 1227160

$ 959111 $ 806649 $ 7309 $ 297870 $ 6110629 $ 3877800

(3616935) 3853762

(75000) -4132719 (1410713)

- 325944

4057719 (1084769)

440784 2768993

4030452 (1512980)

$ 4471236 $ 1256013

REVENUES

CAPITAL PROJECTS

Total Revenues 50000 50000 19396 (30604)

50000 10000 545000

12211 65440 39158

37789 (55440) 505842

Contingency 150000 150000 (1) - 150000

TAX YEAR

UNCOLLECTED 7113

DEDUCT DISCOUNTS

ADJUSTMENTS TO

ROLLS INTEREST

BALANCE UNCOLLECTED

OR UNSEGREGATED

AT 63014

Current 2013-14 $ 6275496 $ 161343 $ 17152 $ 5132 $ 5893074 $ 238231

216616 115654 74536 28015 4288 2364 8469

(4) (1) -----

22104 20049 8886 8318 (379) (289) (112)

12964 14062 20238 10793 1160 762 1195

103934 45298 41423 18205 1429 833 773

134791 90406 41999 18128 2480 1243 7584

Total Prior 449943 $ (6) 58577 61173 211895 296631

Total $ 6725439 161337 $ 75728 $ 66305 $ 610496809 $ 534862

June 30 2013 June 30 2014

$ 6104968

(39239) 52258

(124819)

125296

Compliance

(1) Major Program

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

2014 2013 2012

Annual pension cost

$ 63601

(1843)

$ 63601

(2309)

$ 69797

(1130)

(61430)

(60918) $

(76960)

(61430) $

(37682)

(76960)

6302014 $ - $ 480403 $ 480403 000 NA 6302013 $ - $ 480403 $ 480403 000 NA 6302012 $ - $ 533305 $ 533305 000 NA 6302011 $ - $ 533305 $ 533305 000 NA 6302010 $ - $ 652725 $ 652725 000 NA 6302009 $ - $ 697308 $ 697308 000 NA

GENERAL FUND

6100000 6100000 60000 60000

1050294 1050294 25000 25000

ACTUAL

6118464 71930

1176776 27285

7870 12248 126482 2285

$ 6900211 50000

$ 6161563 94305

$ (738648) 42190

Total Revenue $ 14185505 $ 14185505 $ 13650323 $ (547574)

GENERAL FUND

ORIGINAL BUDGET

204091 $

FINAL BUDGET

204091 $

SALARIES

108058 $

EMPLOYEE BENEFITS

$ 160648 2502651 281039 231390

$ 82778 1419919 90140 116095

$ 48070 732336 47335 59794

121100 902516 375821 3111595

-533460 197515 1195851

-257095 109910 599930

221596 573110 462586 50654

114703 182330 116203 22912

76523 109940 64712 13206

6110 Contingency $ 1200000 $ 1200000 (1) $ - $ -

(5519442) (1100000)

(5519440)(1100002)

PURCHASED SERVICES

CAPITAL OUTLAY

OTHER OBJECTS TOTAL

$ 17104 $ 2465 $ - $ 10349 $ 195150 $ 8941

$ 6050 171915 10012 9160

$ 1687 52885 91079 2318

$ ----

$ 7761 134150 13360 10493

$ 146347 2511205 251925 197860

$ 14301 (8554) 29115 33530

28208 34283 42136 252994

7011 14795 9702

468133

168099

4270 9046 1460

150783

39488 848678 360723 2835790

81612 53838 15098 275805

20513 13918 215746 1135

806071 $

2420 14260 23875

688165 $

168099 $

184 89933 27040 2086

450564 $

214341 410381 447577 39340

8303656 $

7255 162729 15009 11314

691050

823175

690630

168099

460913

8498806

$ 1200000

1899991

5151517 1364809

(4615919) (1100002)

903521 -

(5715921) 903521

(564404) 2268330

4271671 (561063)

$ 3707267 $ 1694875

ORIGINAL BUDGET

FINAL BUDGET ACTUAL

REVENUES

$ -3233206

$ 39020 218584 5789 1224

$ 39020 (3014622)

5789 1224

Total Revenues $ 13632232 $ 13632232 $ 12680207 $ (952025)

ORIGINAL BUDGET

EMPLOYEE BENEFITS

$ 1093451 3460937 1065983 600000

$ 638908 1881635 516413

3378721058332282887

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

78680 85108 126300

297 341957

-986 -

163541 43413

298825510067924103

188568-

9088229491

308200 (507190) (6889796)

308200(507190) (1)(6889796) (1)

- - - - - -

49601 8968 - $ 78192 $ 1113540 $ (20089) 422532 38152 - 255415 3656066 (195129) 139946 30186 - 72484 1041916 24067

- - - - - 600000

612078 77306 - 406091 5811522 408849

21046 561 - 9384 139553 11359 26635 771 - 45379 212993 (123689) 45650 2264 - 18182 260319 137762

- - - - 400 (400) 82533 8370 - 46920 668348 (6458) 16528 175 - 1249 17951 901 677 - - 142 2033 (2033) - - - - - 350700

12659 3484 - 21875 292441 24112 169017 1966 18827 18368 281082 18112

- - - - - 67700

- 55172 89941 - 145113 825887

- - - - 73094 499161

374744 72763 108768 161499 209332773 1803113

$ 986822 $ 150069 $ 108768 $ $ 567590 7904850 2211962

4775357 1259937

308200 -- 507190

(5427210) 1462586

(5119010) 1969776

(343653) 3229713

4041296 (660015)

$ 3697643 $ 2569698

REVENUES

1933411 $ 1933411 521863 521863

- -37458 37458

2492732 2492732

25000 $ 25000

ACTUAL

1577128 542579 123391 250597

2493694

(356283) 20716 123391 213139

Total Revenues $ 2517732 $ 2517732 $ 2493694 $ 962

ORIGINAL BUDGET

EMPLOYEE BENEFITS

90000 234808 324808

90000 $ 234808

$ 324808 (1) $

$ 1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

$ 681180 -

305321 109341 676494

-119450 17185

86127 ---

706184

365312-

11787417718331817

-447089865

68477---

370986

6110 Contingency $ 1227160 $ 1227160 $ - $ -

(75000) 5543432 (325944)

(75000) (1)5543432(325944) (1)

- - - - - -

VARIANCE BUDGET

5111 14788 - 1114 $ 21013 $ 68987 - - - - - 234808

$ 5111 $ 14788 $ - $ 1114 $ 21013 $ 303795

77026 4799 - 63340 $ 1191657 $ 208574 110764 - - - 110764 20241 4828 - 25103 473367 14797 141588 1208 - 15112 284967 141364 52142 16250 - 60295 1136999 83013

- 610 - - 610 53879 1608 239 - 8489 174494 32923 800 309505 - 9296 346651 (164859)

13205 8658 - 1339 34854 25731 212138 6797 - 3485 222420 567809

2175 55 - 8172 165005 1310274 23249 4840 - 1573 29661 28339

- 7413 - - 7413 3587 - 671 - - 671 5829

299064 425987 7309 100553 1910083 103591

$ 954000 $ 791861 $ 7309 $ 296756 $ 6089616 $ 2346845

$ - $ - $ - $ - $ - $ 1227160

$ 959111 $ 806649 $ 7309 $ 297870 $ 6110629 $ 3877800

(3616935) 3853762

(75000) -4132719 (1410713)

- 325944

4057719 (1084769)

440784 2768993

4030452 (1512980)

$ 4471236 $ 1256013

REVENUES

CAPITAL PROJECTS

Total Revenues 50000 50000 19396 (30604)

50000 10000 545000

12211 65440 39158

37789 (55440) 505842

Contingency 150000 150000 (1) - 150000

TAX YEAR

UNCOLLECTED 7113

DEDUCT DISCOUNTS

ADJUSTMENTS TO

ROLLS INTEREST

BALANCE UNCOLLECTED

OR UNSEGREGATED

AT 63014

Current 2013-14 $ 6275496 $ 161343 $ 17152 $ 5132 $ 5893074 $ 238231

216616 115654 74536 28015 4288 2364 8469

(4) (1) -----

22104 20049 8886 8318 (379) (289) (112)

12964 14062 20238 10793 1160 762 1195

103934 45298 41423 18205 1429 833 773

134791 90406 41999 18128 2480 1243 7584

Total Prior 449943 $ (6) 58577 61173 211895 296631

Total $ 6725439 161337 $ 75728 $ 66305 $ 610496809 $ 534862

June 30 2013 June 30 2014

$ 6104968

(39239) 52258

(124819)

125296

Compliance

(1) Major Program

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

GENERAL FUND

6100000 6100000 60000 60000

1050294 1050294 25000 25000

ACTUAL

6118464 71930

1176776 27285

7870 12248 126482 2285

$ 6900211 50000

$ 6161563 94305

$ (738648) 42190

Total Revenue $ 14185505 $ 14185505 $ 13650323 $ (547574)

GENERAL FUND

ORIGINAL BUDGET

204091 $

FINAL BUDGET

204091 $

SALARIES

108058 $

EMPLOYEE BENEFITS

$ 160648 2502651 281039 231390

$ 82778 1419919 90140 116095

$ 48070 732336 47335 59794

121100 902516 375821 3111595

-533460 197515 1195851

-257095 109910 599930

221596 573110 462586 50654

114703 182330 116203 22912

76523 109940 64712 13206

6110 Contingency $ 1200000 $ 1200000 (1) $ - $ -

(5519442) (1100000)

(5519440)(1100002)

PURCHASED SERVICES

CAPITAL OUTLAY

OTHER OBJECTS TOTAL

$ 17104 $ 2465 $ - $ 10349 $ 195150 $ 8941

$ 6050 171915 10012 9160

$ 1687 52885 91079 2318

$ ----

$ 7761 134150 13360 10493

$ 146347 2511205 251925 197860

$ 14301 (8554) 29115 33530

28208 34283 42136 252994

7011 14795 9702

468133

168099

4270 9046 1460

150783

39488 848678 360723 2835790

81612 53838 15098 275805

20513 13918 215746 1135

806071 $

2420 14260 23875

688165 $

168099 $

184 89933 27040 2086

450564 $

214341 410381 447577 39340

8303656 $

7255 162729 15009 11314

691050

823175

690630

168099

460913

8498806

$ 1200000

1899991

5151517 1364809

(4615919) (1100002)

903521 -

(5715921) 903521

(564404) 2268330

4271671 (561063)

$ 3707267 $ 1694875

ORIGINAL BUDGET

FINAL BUDGET ACTUAL

REVENUES

$ -3233206

$ 39020 218584 5789 1224

$ 39020 (3014622)

5789 1224

Total Revenues $ 13632232 $ 13632232 $ 12680207 $ (952025)

ORIGINAL BUDGET

EMPLOYEE BENEFITS

$ 1093451 3460937 1065983 600000

$ 638908 1881635 516413

3378721058332282887

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

78680 85108 126300

297 341957

-986 -

163541 43413

298825510067924103

188568-

9088229491

308200 (507190) (6889796)

308200(507190) (1)(6889796) (1)

- - - - - -

49601 8968 - $ 78192 $ 1113540 $ (20089) 422532 38152 - 255415 3656066 (195129) 139946 30186 - 72484 1041916 24067

- - - - - 600000

612078 77306 - 406091 5811522 408849

21046 561 - 9384 139553 11359 26635 771 - 45379 212993 (123689) 45650 2264 - 18182 260319 137762

- - - - 400 (400) 82533 8370 - 46920 668348 (6458) 16528 175 - 1249 17951 901 677 - - 142 2033 (2033) - - - - - 350700

12659 3484 - 21875 292441 24112 169017 1966 18827 18368 281082 18112

- - - - - 67700

- 55172 89941 - 145113 825887

- - - - 73094 499161

374744 72763 108768 161499 209332773 1803113

$ 986822 $ 150069 $ 108768 $ $ 567590 7904850 2211962

4775357 1259937

308200 -- 507190

(5427210) 1462586

(5119010) 1969776

(343653) 3229713

4041296 (660015)

$ 3697643 $ 2569698

REVENUES

1933411 $ 1933411 521863 521863

- -37458 37458

2492732 2492732

25000 $ 25000

ACTUAL

1577128 542579 123391 250597

2493694

(356283) 20716 123391 213139

Total Revenues $ 2517732 $ 2517732 $ 2493694 $ 962

ORIGINAL BUDGET

EMPLOYEE BENEFITS

90000 234808 324808

90000 $ 234808

$ 324808 (1) $

$ 1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

$ 681180 -

305321 109341 676494

-119450 17185

86127 ---

706184

365312-

11787417718331817

-447089865

68477---

370986

6110 Contingency $ 1227160 $ 1227160 $ - $ -

(75000) 5543432 (325944)

(75000) (1)5543432(325944) (1)

- - - - - -

VARIANCE BUDGET

5111 14788 - 1114 $ 21013 $ 68987 - - - - - 234808

$ 5111 $ 14788 $ - $ 1114 $ 21013 $ 303795

77026 4799 - 63340 $ 1191657 $ 208574 110764 - - - 110764 20241 4828 - 25103 473367 14797 141588 1208 - 15112 284967 141364 52142 16250 - 60295 1136999 83013

- 610 - - 610 53879 1608 239 - 8489 174494 32923 800 309505 - 9296 346651 (164859)

13205 8658 - 1339 34854 25731 212138 6797 - 3485 222420 567809

2175 55 - 8172 165005 1310274 23249 4840 - 1573 29661 28339

- 7413 - - 7413 3587 - 671 - - 671 5829

299064 425987 7309 100553 1910083 103591

$ 954000 $ 791861 $ 7309 $ 296756 $ 6089616 $ 2346845

$ - $ - $ - $ - $ - $ 1227160

$ 959111 $ 806649 $ 7309 $ 297870 $ 6110629 $ 3877800

(3616935) 3853762

(75000) -4132719 (1410713)

- 325944

4057719 (1084769)

440784 2768993

4030452 (1512980)

$ 4471236 $ 1256013

REVENUES

CAPITAL PROJECTS

Total Revenues 50000 50000 19396 (30604)

50000 10000 545000

12211 65440 39158

37789 (55440) 505842

Contingency 150000 150000 (1) - 150000

TAX YEAR

UNCOLLECTED 7113

DEDUCT DISCOUNTS

ADJUSTMENTS TO

ROLLS INTEREST

BALANCE UNCOLLECTED

OR UNSEGREGATED

AT 63014

Current 2013-14 $ 6275496 $ 161343 $ 17152 $ 5132 $ 5893074 $ 238231

216616 115654 74536 28015 4288 2364 8469

(4) (1) -----

22104 20049 8886 8318 (379) (289) (112)

12964 14062 20238 10793 1160 762 1195

103934 45298 41423 18205 1429 833 773

134791 90406 41999 18128 2480 1243 7584

Total Prior 449943 $ (6) 58577 61173 211895 296631

Total $ 6725439 161337 $ 75728 $ 66305 $ 610496809 $ 534862

June 30 2013 June 30 2014

$ 6104968

(39239) 52258

(124819)

125296

Compliance

(1) Major Program

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

GENERAL FUND

6100000 6100000 60000 60000

1050294 1050294 25000 25000

ACTUAL

6118464 71930

1176776 27285

7870 12248 126482 2285

$ 6900211 50000

$ 6161563 94305

$ (738648) 42190

Total Revenue $ 14185505 $ 14185505 $ 13650323 $ (547574)

GENERAL FUND

ORIGINAL BUDGET

204091 $

FINAL BUDGET

204091 $

SALARIES

108058 $

EMPLOYEE BENEFITS

$ 160648 2502651 281039 231390

$ 82778 1419919 90140 116095

$ 48070 732336 47335 59794

121100 902516 375821 3111595

-533460 197515 1195851

-257095 109910 599930

221596 573110 462586 50654

114703 182330 116203 22912

76523 109940 64712 13206

6110 Contingency $ 1200000 $ 1200000 (1) $ - $ -

(5519442) (1100000)

(5519440)(1100002)

PURCHASED SERVICES

CAPITAL OUTLAY

OTHER OBJECTS TOTAL

$ 17104 $ 2465 $ - $ 10349 $ 195150 $ 8941

$ 6050 171915 10012 9160

$ 1687 52885 91079 2318

$ ----

$ 7761 134150 13360 10493

$ 146347 2511205 251925 197860

$ 14301 (8554) 29115 33530

28208 34283 42136 252994

7011 14795 9702

468133

168099

4270 9046 1460

150783

39488 848678 360723 2835790

81612 53838 15098 275805

20513 13918 215746 1135

806071 $

2420 14260 23875

688165 $

168099 $

184 89933 27040 2086

450564 $

214341 410381 447577 39340

8303656 $

7255 162729 15009 11314

691050

823175

690630

168099

460913

8498806

$ 1200000

1899991

5151517 1364809

(4615919) (1100002)

903521 -

(5715921) 903521

(564404) 2268330

4271671 (561063)

$ 3707267 $ 1694875

ORIGINAL BUDGET

FINAL BUDGET ACTUAL

REVENUES

$ -3233206

$ 39020 218584 5789 1224

$ 39020 (3014622)

5789 1224

Total Revenues $ 13632232 $ 13632232 $ 12680207 $ (952025)

ORIGINAL BUDGET

EMPLOYEE BENEFITS

$ 1093451 3460937 1065983 600000

$ 638908 1881635 516413

3378721058332282887

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

78680 85108 126300

297 341957

-986 -

163541 43413

298825510067924103

188568-

9088229491

308200 (507190) (6889796)

308200(507190) (1)(6889796) (1)

- - - - - -

49601 8968 - $ 78192 $ 1113540 $ (20089) 422532 38152 - 255415 3656066 (195129) 139946 30186 - 72484 1041916 24067

- - - - - 600000

612078 77306 - 406091 5811522 408849

21046 561 - 9384 139553 11359 26635 771 - 45379 212993 (123689) 45650 2264 - 18182 260319 137762

- - - - 400 (400) 82533 8370 - 46920 668348 (6458) 16528 175 - 1249 17951 901 677 - - 142 2033 (2033) - - - - - 350700

12659 3484 - 21875 292441 24112 169017 1966 18827 18368 281082 18112

- - - - - 67700

- 55172 89941 - 145113 825887

- - - - 73094 499161

374744 72763 108768 161499 209332773 1803113

$ 986822 $ 150069 $ 108768 $ $ 567590 7904850 2211962

4775357 1259937

308200 -- 507190

(5427210) 1462586

(5119010) 1969776

(343653) 3229713

4041296 (660015)

$ 3697643 $ 2569698

REVENUES

1933411 $ 1933411 521863 521863

- -37458 37458

2492732 2492732

25000 $ 25000

ACTUAL

1577128 542579 123391 250597

2493694

(356283) 20716 123391 213139

Total Revenues $ 2517732 $ 2517732 $ 2493694 $ 962

ORIGINAL BUDGET

EMPLOYEE BENEFITS

90000 234808 324808

90000 $ 234808

$ 324808 (1) $

$ 1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

$ 681180 -

305321 109341 676494

-119450 17185

86127 ---

706184

365312-

11787417718331817

-447089865

68477---

370986

6110 Contingency $ 1227160 $ 1227160 $ - $ -

(75000) 5543432 (325944)

(75000) (1)5543432(325944) (1)

- - - - - -

VARIANCE BUDGET

5111 14788 - 1114 $ 21013 $ 68987 - - - - - 234808

$ 5111 $ 14788 $ - $ 1114 $ 21013 $ 303795

77026 4799 - 63340 $ 1191657 $ 208574 110764 - - - 110764 20241 4828 - 25103 473367 14797 141588 1208 - 15112 284967 141364 52142 16250 - 60295 1136999 83013

- 610 - - 610 53879 1608 239 - 8489 174494 32923 800 309505 - 9296 346651 (164859)

13205 8658 - 1339 34854 25731 212138 6797 - 3485 222420 567809

2175 55 - 8172 165005 1310274 23249 4840 - 1573 29661 28339

- 7413 - - 7413 3587 - 671 - - 671 5829

299064 425987 7309 100553 1910083 103591

$ 954000 $ 791861 $ 7309 $ 296756 $ 6089616 $ 2346845

$ - $ - $ - $ - $ - $ 1227160

$ 959111 $ 806649 $ 7309 $ 297870 $ 6110629 $ 3877800

(3616935) 3853762

(75000) -4132719 (1410713)

- 325944

4057719 (1084769)

440784 2768993

4030452 (1512980)

$ 4471236 $ 1256013

REVENUES

CAPITAL PROJECTS

Total Revenues 50000 50000 19396 (30604)

50000 10000 545000

12211 65440 39158

37789 (55440) 505842

Contingency 150000 150000 (1) - 150000

TAX YEAR

UNCOLLECTED 7113

DEDUCT DISCOUNTS

ADJUSTMENTS TO

ROLLS INTEREST

BALANCE UNCOLLECTED

OR UNSEGREGATED

AT 63014

Current 2013-14 $ 6275496 $ 161343 $ 17152 $ 5132 $ 5893074 $ 238231

216616 115654 74536 28015 4288 2364 8469

(4) (1) -----

22104 20049 8886 8318 (379) (289) (112)

12964 14062 20238 10793 1160 762 1195

103934 45298 41423 18205 1429 833 773

134791 90406 41999 18128 2480 1243 7584

Total Prior 449943 $ (6) 58577 61173 211895 296631

Total $ 6725439 161337 $ 75728 $ 66305 $ 610496809 $ 534862

June 30 2013 June 30 2014

$ 6104968

(39239) 52258

(124819)

125296

Compliance

(1) Major Program

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

GENERAL FUND

ORIGINAL BUDGET

204091 $

FINAL BUDGET

204091 $

SALARIES

108058 $

EMPLOYEE BENEFITS

$ 160648 2502651 281039 231390

$ 82778 1419919 90140 116095

$ 48070 732336 47335 59794

121100 902516 375821 3111595

-533460 197515 1195851

-257095 109910 599930

221596 573110 462586 50654

114703 182330 116203 22912

76523 109940 64712 13206

6110 Contingency $ 1200000 $ 1200000 (1) $ - $ -

(5519442) (1100000)

(5519440)(1100002)

PURCHASED SERVICES

CAPITAL OUTLAY

OTHER OBJECTS TOTAL

$ 17104 $ 2465 $ - $ 10349 $ 195150 $ 8941

$ 6050 171915 10012 9160

$ 1687 52885 91079 2318

$ ----

$ 7761 134150 13360 10493

$ 146347 2511205 251925 197860

$ 14301 (8554) 29115 33530

28208 34283 42136 252994

7011 14795 9702

468133

168099

4270 9046 1460

150783

39488 848678 360723 2835790

81612 53838 15098 275805

20513 13918 215746 1135

806071 $

2420 14260 23875

688165 $

168099 $

184 89933 27040 2086

450564 $

214341 410381 447577 39340

8303656 $

7255 162729 15009 11314

691050

823175

690630

168099

460913

8498806

$ 1200000

1899991

5151517 1364809

(4615919) (1100002)

903521 -

(5715921) 903521

(564404) 2268330

4271671 (561063)

$ 3707267 $ 1694875

ORIGINAL BUDGET

FINAL BUDGET ACTUAL

REVENUES

$ -3233206

$ 39020 218584 5789 1224

$ 39020 (3014622)

5789 1224

Total Revenues $ 13632232 $ 13632232 $ 12680207 $ (952025)

ORIGINAL BUDGET

EMPLOYEE BENEFITS

$ 1093451 3460937 1065983 600000

$ 638908 1881635 516413

3378721058332282887

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

78680 85108 126300

297 341957

-986 -

163541 43413

298825510067924103

188568-

9088229491

308200 (507190) (6889796)

308200(507190) (1)(6889796) (1)

- - - - - -

49601 8968 - $ 78192 $ 1113540 $ (20089) 422532 38152 - 255415 3656066 (195129) 139946 30186 - 72484 1041916 24067

- - - - - 600000

612078 77306 - 406091 5811522 408849

21046 561 - 9384 139553 11359 26635 771 - 45379 212993 (123689) 45650 2264 - 18182 260319 137762

- - - - 400 (400) 82533 8370 - 46920 668348 (6458) 16528 175 - 1249 17951 901 677 - - 142 2033 (2033) - - - - - 350700

12659 3484 - 21875 292441 24112 169017 1966 18827 18368 281082 18112

- - - - - 67700

- 55172 89941 - 145113 825887

- - - - 73094 499161

374744 72763 108768 161499 209332773 1803113

$ 986822 $ 150069 $ 108768 $ $ 567590 7904850 2211962

4775357 1259937

308200 -- 507190

(5427210) 1462586

(5119010) 1969776

(343653) 3229713

4041296 (660015)

$ 3697643 $ 2569698

REVENUES

1933411 $ 1933411 521863 521863

- -37458 37458

2492732 2492732

25000 $ 25000

ACTUAL

1577128 542579 123391 250597

2493694

(356283) 20716 123391 213139

Total Revenues $ 2517732 $ 2517732 $ 2493694 $ 962

ORIGINAL BUDGET

EMPLOYEE BENEFITS

90000 234808 324808

90000 $ 234808

$ 324808 (1) $

$ 1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

$ 681180 -

305321 109341 676494

-119450 17185

86127 ---

706184

365312-

11787417718331817

-447089865

68477---

370986

6110 Contingency $ 1227160 $ 1227160 $ - $ -

(75000) 5543432 (325944)

(75000) (1)5543432(325944) (1)

- - - - - -

VARIANCE BUDGET

5111 14788 - 1114 $ 21013 $ 68987 - - - - - 234808

$ 5111 $ 14788 $ - $ 1114 $ 21013 $ 303795

77026 4799 - 63340 $ 1191657 $ 208574 110764 - - - 110764 20241 4828 - 25103 473367 14797 141588 1208 - 15112 284967 141364 52142 16250 - 60295 1136999 83013

- 610 - - 610 53879 1608 239 - 8489 174494 32923 800 309505 - 9296 346651 (164859)

13205 8658 - 1339 34854 25731 212138 6797 - 3485 222420 567809

2175 55 - 8172 165005 1310274 23249 4840 - 1573 29661 28339

- 7413 - - 7413 3587 - 671 - - 671 5829

299064 425987 7309 100553 1910083 103591

$ 954000 $ 791861 $ 7309 $ 296756 $ 6089616 $ 2346845

$ - $ - $ - $ - $ - $ 1227160

$ 959111 $ 806649 $ 7309 $ 297870 $ 6110629 $ 3877800

(3616935) 3853762

(75000) -4132719 (1410713)

- 325944

4057719 (1084769)

440784 2768993

4030452 (1512980)

$ 4471236 $ 1256013

REVENUES

CAPITAL PROJECTS

Total Revenues 50000 50000 19396 (30604)

50000 10000 545000

12211 65440 39158

37789 (55440) 505842

Contingency 150000 150000 (1) - 150000

TAX YEAR

UNCOLLECTED 7113

DEDUCT DISCOUNTS

ADJUSTMENTS TO

ROLLS INTEREST

BALANCE UNCOLLECTED

OR UNSEGREGATED

AT 63014

Current 2013-14 $ 6275496 $ 161343 $ 17152 $ 5132 $ 5893074 $ 238231

216616 115654 74536 28015 4288 2364 8469

(4) (1) -----

22104 20049 8886 8318 (379) (289) (112)

12964 14062 20238 10793 1160 762 1195

103934 45298 41423 18205 1429 833 773

134791 90406 41999 18128 2480 1243 7584

Total Prior 449943 $ (6) 58577 61173 211895 296631

Total $ 6725439 161337 $ 75728 $ 66305 $ 610496809 $ 534862

June 30 2013 June 30 2014

$ 6104968

(39239) 52258

(124819)

125296

Compliance

(1) Major Program

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

PURCHASED SERVICES

CAPITAL OUTLAY

OTHER OBJECTS TOTAL

$ 17104 $ 2465 $ - $ 10349 $ 195150 $ 8941

$ 6050 171915 10012 9160

$ 1687 52885 91079 2318

$ ----

$ 7761 134150 13360 10493

$ 146347 2511205 251925 197860

$ 14301 (8554) 29115 33530

28208 34283 42136 252994

7011 14795 9702

468133

168099

4270 9046 1460

150783

39488 848678 360723 2835790

81612 53838 15098 275805

20513 13918 215746 1135

806071 $

2420 14260 23875

688165 $

168099 $

184 89933 27040 2086

450564 $

214341 410381 447577 39340

8303656 $

7255 162729 15009 11314

691050

823175

690630

168099

460913

8498806

$ 1200000

1899991

5151517 1364809

(4615919) (1100002)

903521 -

(5715921) 903521

(564404) 2268330

4271671 (561063)

$ 3707267 $ 1694875

ORIGINAL BUDGET

FINAL BUDGET ACTUAL

REVENUES

$ -3233206

$ 39020 218584 5789 1224

$ 39020 (3014622)

5789 1224

Total Revenues $ 13632232 $ 13632232 $ 12680207 $ (952025)

ORIGINAL BUDGET

EMPLOYEE BENEFITS

$ 1093451 3460937 1065983 600000

$ 638908 1881635 516413

3378721058332282887

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

78680 85108 126300

297 341957

-986 -

163541 43413

298825510067924103

188568-

9088229491

308200 (507190) (6889796)

308200(507190) (1)(6889796) (1)

- - - - - -

49601 8968 - $ 78192 $ 1113540 $ (20089) 422532 38152 - 255415 3656066 (195129) 139946 30186 - 72484 1041916 24067

- - - - - 600000

612078 77306 - 406091 5811522 408849

21046 561 - 9384 139553 11359 26635 771 - 45379 212993 (123689) 45650 2264 - 18182 260319 137762

- - - - 400 (400) 82533 8370 - 46920 668348 (6458) 16528 175 - 1249 17951 901 677 - - 142 2033 (2033) - - - - - 350700

12659 3484 - 21875 292441 24112 169017 1966 18827 18368 281082 18112

- - - - - 67700

- 55172 89941 - 145113 825887

- - - - 73094 499161

374744 72763 108768 161499 209332773 1803113

$ 986822 $ 150069 $ 108768 $ $ 567590 7904850 2211962

4775357 1259937

308200 -- 507190

(5427210) 1462586

(5119010) 1969776

(343653) 3229713

4041296 (660015)

$ 3697643 $ 2569698

REVENUES

1933411 $ 1933411 521863 521863

- -37458 37458

2492732 2492732

25000 $ 25000

ACTUAL

1577128 542579 123391 250597

2493694

(356283) 20716 123391 213139

Total Revenues $ 2517732 $ 2517732 $ 2493694 $ 962

ORIGINAL BUDGET

EMPLOYEE BENEFITS

90000 234808 324808

90000 $ 234808

$ 324808 (1) $

$ 1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

$ 681180 -

305321 109341 676494

-119450 17185

86127 ---

706184

365312-

11787417718331817

-447089865

68477---

370986

6110 Contingency $ 1227160 $ 1227160 $ - $ -

(75000) 5543432 (325944)

(75000) (1)5543432(325944) (1)

- - - - - -

VARIANCE BUDGET

5111 14788 - 1114 $ 21013 $ 68987 - - - - - 234808

$ 5111 $ 14788 $ - $ 1114 $ 21013 $ 303795

77026 4799 - 63340 $ 1191657 $ 208574 110764 - - - 110764 20241 4828 - 25103 473367 14797 141588 1208 - 15112 284967 141364 52142 16250 - 60295 1136999 83013

- 610 - - 610 53879 1608 239 - 8489 174494 32923 800 309505 - 9296 346651 (164859)

13205 8658 - 1339 34854 25731 212138 6797 - 3485 222420 567809

2175 55 - 8172 165005 1310274 23249 4840 - 1573 29661 28339

- 7413 - - 7413 3587 - 671 - - 671 5829

299064 425987 7309 100553 1910083 103591

$ 954000 $ 791861 $ 7309 $ 296756 $ 6089616 $ 2346845

$ - $ - $ - $ - $ - $ 1227160

$ 959111 $ 806649 $ 7309 $ 297870 $ 6110629 $ 3877800

(3616935) 3853762

(75000) -4132719 (1410713)

- 325944

4057719 (1084769)

440784 2768993

4030452 (1512980)

$ 4471236 $ 1256013

REVENUES

CAPITAL PROJECTS

Total Revenues 50000 50000 19396 (30604)

50000 10000 545000

12211 65440 39158

37789 (55440) 505842

Contingency 150000 150000 (1) - 150000

TAX YEAR

UNCOLLECTED 7113

DEDUCT DISCOUNTS

ADJUSTMENTS TO

ROLLS INTEREST

BALANCE UNCOLLECTED

OR UNSEGREGATED

AT 63014

Current 2013-14 $ 6275496 $ 161343 $ 17152 $ 5132 $ 5893074 $ 238231

216616 115654 74536 28015 4288 2364 8469

(4) (1) -----

22104 20049 8886 8318 (379) (289) (112)

12964 14062 20238 10793 1160 762 1195

103934 45298 41423 18205 1429 833 773

134791 90406 41999 18128 2480 1243 7584

Total Prior 449943 $ (6) 58577 61173 211895 296631

Total $ 6725439 161337 $ 75728 $ 66305 $ 610496809 $ 534862

June 30 2013 June 30 2014

$ 6104968

(39239) 52258

(124819)

125296

Compliance

(1) Major Program

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

ORIGINAL BUDGET

FINAL BUDGET ACTUAL

REVENUES

$ -3233206

$ 39020 218584 5789 1224

$ 39020 (3014622)

5789 1224

Total Revenues $ 13632232 $ 13632232 $ 12680207 $ (952025)

ORIGINAL BUDGET

EMPLOYEE BENEFITS

$ 1093451 3460937 1065983 600000

$ 638908 1881635 516413

3378721058332282887

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

78680 85108 126300

297 341957

-986 -

163541 43413

298825510067924103

188568-

9088229491

308200 (507190) (6889796)

308200(507190) (1)(6889796) (1)

- - - - - -

49601 8968 - $ 78192 $ 1113540 $ (20089) 422532 38152 - 255415 3656066 (195129) 139946 30186 - 72484 1041916 24067

- - - - - 600000

612078 77306 - 406091 5811522 408849

21046 561 - 9384 139553 11359 26635 771 - 45379 212993 (123689) 45650 2264 - 18182 260319 137762

- - - - 400 (400) 82533 8370 - 46920 668348 (6458) 16528 175 - 1249 17951 901 677 - - 142 2033 (2033) - - - - - 350700

12659 3484 - 21875 292441 24112 169017 1966 18827 18368 281082 18112

- - - - - 67700

- 55172 89941 - 145113 825887

- - - - 73094 499161

374744 72763 108768 161499 209332773 1803113

$ 986822 $ 150069 $ 108768 $ $ 567590 7904850 2211962

4775357 1259937

308200 -- 507190

(5427210) 1462586

(5119010) 1969776

(343653) 3229713

4041296 (660015)

$ 3697643 $ 2569698

REVENUES

1933411 $ 1933411 521863 521863

- -37458 37458

2492732 2492732

25000 $ 25000

ACTUAL

1577128 542579 123391 250597

2493694

(356283) 20716 123391 213139

Total Revenues $ 2517732 $ 2517732 $ 2493694 $ 962

ORIGINAL BUDGET

EMPLOYEE BENEFITS

90000 234808 324808

90000 $ 234808

$ 324808 (1) $

$ 1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

$ 681180 -

305321 109341 676494

-119450 17185

86127 ---

706184

365312-

11787417718331817

-447089865

68477---

370986

6110 Contingency $ 1227160 $ 1227160 $ - $ -

(75000) 5543432 (325944)

(75000) (1)5543432(325944) (1)

- - - - - -

VARIANCE BUDGET

5111 14788 - 1114 $ 21013 $ 68987 - - - - - 234808

$ 5111 $ 14788 $ - $ 1114 $ 21013 $ 303795

77026 4799 - 63340 $ 1191657 $ 208574 110764 - - - 110764 20241 4828 - 25103 473367 14797 141588 1208 - 15112 284967 141364 52142 16250 - 60295 1136999 83013

- 610 - - 610 53879 1608 239 - 8489 174494 32923 800 309505 - 9296 346651 (164859)

13205 8658 - 1339 34854 25731 212138 6797 - 3485 222420 567809

2175 55 - 8172 165005 1310274 23249 4840 - 1573 29661 28339

- 7413 - - 7413 3587 - 671 - - 671 5829

299064 425987 7309 100553 1910083 103591

$ 954000 $ 791861 $ 7309 $ 296756 $ 6089616 $ 2346845

$ - $ - $ - $ - $ - $ 1227160

$ 959111 $ 806649 $ 7309 $ 297870 $ 6110629 $ 3877800

(3616935) 3853762

(75000) -4132719 (1410713)

- 325944

4057719 (1084769)

440784 2768993

4030452 (1512980)

$ 4471236 $ 1256013

REVENUES

CAPITAL PROJECTS

Total Revenues 50000 50000 19396 (30604)

50000 10000 545000

12211 65440 39158

37789 (55440) 505842

Contingency 150000 150000 (1) - 150000

TAX YEAR

UNCOLLECTED 7113

DEDUCT DISCOUNTS

ADJUSTMENTS TO

ROLLS INTEREST

BALANCE UNCOLLECTED

OR UNSEGREGATED

AT 63014

Current 2013-14 $ 6275496 $ 161343 $ 17152 $ 5132 $ 5893074 $ 238231

216616 115654 74536 28015 4288 2364 8469

(4) (1) -----

22104 20049 8886 8318 (379) (289) (112)

12964 14062 20238 10793 1160 762 1195

103934 45298 41423 18205 1429 833 773

134791 90406 41999 18128 2480 1243 7584

Total Prior 449943 $ (6) 58577 61173 211895 296631

Total $ 6725439 161337 $ 75728 $ 66305 $ 610496809 $ 534862

June 30 2013 June 30 2014

$ 6104968

(39239) 52258

(124819)

125296

Compliance

(1) Major Program

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

ORIGINAL BUDGET

FINAL BUDGET ACTUAL

REVENUES

$ -3233206

$ 39020 218584 5789 1224

$ 39020 (3014622)

5789 1224

Total Revenues $ 13632232 $ 13632232 $ 12680207 $ (952025)

ORIGINAL BUDGET

EMPLOYEE BENEFITS

$ 1093451 3460937 1065983 600000

$ 638908 1881635 516413

3378721058332282887

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

78680 85108 126300

297 341957

-986 -

163541 43413

298825510067924103

188568-

9088229491

308200 (507190) (6889796)

308200(507190) (1)(6889796) (1)

- - - - - -

49601 8968 - $ 78192 $ 1113540 $ (20089) 422532 38152 - 255415 3656066 (195129) 139946 30186 - 72484 1041916 24067

- - - - - 600000

612078 77306 - 406091 5811522 408849

21046 561 - 9384 139553 11359 26635 771 - 45379 212993 (123689) 45650 2264 - 18182 260319 137762

- - - - 400 (400) 82533 8370 - 46920 668348 (6458) 16528 175 - 1249 17951 901 677 - - 142 2033 (2033) - - - - - 350700

12659 3484 - 21875 292441 24112 169017 1966 18827 18368 281082 18112

- - - - - 67700

- 55172 89941 - 145113 825887

- - - - 73094 499161

374744 72763 108768 161499 209332773 1803113

$ 986822 $ 150069 $ 108768 $ $ 567590 7904850 2211962

4775357 1259937

308200 -- 507190

(5427210) 1462586

(5119010) 1969776

(343653) 3229713

4041296 (660015)

$ 3697643 $ 2569698

REVENUES

1933411 $ 1933411 521863 521863

- -37458 37458

2492732 2492732

25000 $ 25000

ACTUAL

1577128 542579 123391 250597

2493694

(356283) 20716 123391 213139

Total Revenues $ 2517732 $ 2517732 $ 2493694 $ 962

ORIGINAL BUDGET

EMPLOYEE BENEFITS

90000 234808 324808

90000 $ 234808

$ 324808 (1) $

$ 1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

$ 681180 -

305321 109341 676494

-119450 17185

86127 ---

706184

365312-

11787417718331817

-447089865

68477---

370986

6110 Contingency $ 1227160 $ 1227160 $ - $ -

(75000) 5543432 (325944)

(75000) (1)5543432(325944) (1)

- - - - - -

VARIANCE BUDGET

5111 14788 - 1114 $ 21013 $ 68987 - - - - - 234808

$ 5111 $ 14788 $ - $ 1114 $ 21013 $ 303795

77026 4799 - 63340 $ 1191657 $ 208574 110764 - - - 110764 20241 4828 - 25103 473367 14797 141588 1208 - 15112 284967 141364 52142 16250 - 60295 1136999 83013

- 610 - - 610 53879 1608 239 - 8489 174494 32923 800 309505 - 9296 346651 (164859)

13205 8658 - 1339 34854 25731 212138 6797 - 3485 222420 567809

2175 55 - 8172 165005 1310274 23249 4840 - 1573 29661 28339

- 7413 - - 7413 3587 - 671 - - 671 5829

299064 425987 7309 100553 1910083 103591

$ 954000 $ 791861 $ 7309 $ 296756 $ 6089616 $ 2346845

$ - $ - $ - $ - $ - $ 1227160

$ 959111 $ 806649 $ 7309 $ 297870 $ 6110629 $ 3877800

(3616935) 3853762

(75000) -4132719 (1410713)

- 325944

4057719 (1084769)

440784 2768993

4030452 (1512980)

$ 4471236 $ 1256013

REVENUES

CAPITAL PROJECTS

Total Revenues 50000 50000 19396 (30604)

50000 10000 545000

12211 65440 39158

37789 (55440) 505842

Contingency 150000 150000 (1) - 150000

TAX YEAR

UNCOLLECTED 7113

DEDUCT DISCOUNTS

ADJUSTMENTS TO

ROLLS INTEREST

BALANCE UNCOLLECTED

OR UNSEGREGATED

AT 63014

Current 2013-14 $ 6275496 $ 161343 $ 17152 $ 5132 $ 5893074 $ 238231

216616 115654 74536 28015 4288 2364 8469

(4) (1) -----

22104 20049 8886 8318 (379) (289) (112)

12964 14062 20238 10793 1160 762 1195

103934 45298 41423 18205 1429 833 773

134791 90406 41999 18128 2480 1243 7584

Total Prior 449943 $ (6) 58577 61173 211895 296631

Total $ 6725439 161337 $ 75728 $ 66305 $ 610496809 $ 534862

June 30 2013 June 30 2014

$ 6104968

(39239) 52258

(124819)

125296

Compliance

(1) Major Program

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

ORIGINAL BUDGET

EMPLOYEE BENEFITS

$ 1093451 3460937 1065983 600000

$ 638908 1881635 516413

3378721058332282887

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

150912 89304 398081

-661890 18852

-350700 316553 299194 67700

-971000

-572255

78680 85108 126300

297 341957

-986 -

163541 43413

298825510067924103

188568-

9088229491

308200 (507190) (6889796)

308200(507190) (1)(6889796) (1)

- - - - - -

49601 8968 - $ 78192 $ 1113540 $ (20089) 422532 38152 - 255415 3656066 (195129) 139946 30186 - 72484 1041916 24067

- - - - - 600000

612078 77306 - 406091 5811522 408849

21046 561 - 9384 139553 11359 26635 771 - 45379 212993 (123689) 45650 2264 - 18182 260319 137762

- - - - 400 (400) 82533 8370 - 46920 668348 (6458) 16528 175 - 1249 17951 901 677 - - 142 2033 (2033) - - - - - 350700

12659 3484 - 21875 292441 24112 169017 1966 18827 18368 281082 18112

- - - - - 67700

- 55172 89941 - 145113 825887

- - - - 73094 499161

374744 72763 108768 161499 209332773 1803113

$ 986822 $ 150069 $ 108768 $ $ 567590 7904850 2211962

4775357 1259937

308200 -- 507190

(5427210) 1462586

(5119010) 1969776

(343653) 3229713

4041296 (660015)

$ 3697643 $ 2569698

REVENUES

1933411 $ 1933411 521863 521863

- -37458 37458

2492732 2492732

25000 $ 25000

ACTUAL

1577128 542579 123391 250597

2493694

(356283) 20716 123391 213139

Total Revenues $ 2517732 $ 2517732 $ 2493694 $ 962

ORIGINAL BUDGET

EMPLOYEE BENEFITS

90000 234808 324808

90000 $ 234808

$ 324808 (1) $

$ 1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

$ 681180 -

305321 109341 676494

-119450 17185

86127 ---

706184

365312-

11787417718331817

-447089865

68477---

370986

6110 Contingency $ 1227160 $ 1227160 $ - $ -

(75000) 5543432 (325944)

(75000) (1)5543432(325944) (1)

- - - - - -

VARIANCE BUDGET

5111 14788 - 1114 $ 21013 $ 68987 - - - - - 234808

$ 5111 $ 14788 $ - $ 1114 $ 21013 $ 303795

77026 4799 - 63340 $ 1191657 $ 208574 110764 - - - 110764 20241 4828 - 25103 473367 14797 141588 1208 - 15112 284967 141364 52142 16250 - 60295 1136999 83013

- 610 - - 610 53879 1608 239 - 8489 174494 32923 800 309505 - 9296 346651 (164859)

13205 8658 - 1339 34854 25731 212138 6797 - 3485 222420 567809

2175 55 - 8172 165005 1310274 23249 4840 - 1573 29661 28339

- 7413 - - 7413 3587 - 671 - - 671 5829

299064 425987 7309 100553 1910083 103591

$ 954000 $ 791861 $ 7309 $ 296756 $ 6089616 $ 2346845

$ - $ - $ - $ - $ - $ 1227160

$ 959111 $ 806649 $ 7309 $ 297870 $ 6110629 $ 3877800

(3616935) 3853762

(75000) -4132719 (1410713)

- 325944

4057719 (1084769)

440784 2768993

4030452 (1512980)

$ 4471236 $ 1256013

REVENUES

CAPITAL PROJECTS

Total Revenues 50000 50000 19396 (30604)

50000 10000 545000

12211 65440 39158

37789 (55440) 505842

Contingency 150000 150000 (1) - 150000

TAX YEAR

UNCOLLECTED 7113

DEDUCT DISCOUNTS

ADJUSTMENTS TO

ROLLS INTEREST

BALANCE UNCOLLECTED

OR UNSEGREGATED

AT 63014

Current 2013-14 $ 6275496 $ 161343 $ 17152 $ 5132 $ 5893074 $ 238231

216616 115654 74536 28015 4288 2364 8469

(4) (1) -----

22104 20049 8886 8318 (379) (289) (112)

12964 14062 20238 10793 1160 762 1195

103934 45298 41423 18205 1429 833 773

134791 90406 41999 18128 2480 1243 7584

Total Prior 449943 $ (6) 58577 61173 211895 296631

Total $ 6725439 161337 $ 75728 $ 66305 $ 610496809 $ 534862

June 30 2013 June 30 2014

$ 6104968

(39239) 52258

(124819)

125296

Compliance

(1) Major Program

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

- - - - - -

49601 8968 - $ 78192 $ 1113540 $ (20089) 422532 38152 - 255415 3656066 (195129) 139946 30186 - 72484 1041916 24067

- - - - - 600000

612078 77306 - 406091 5811522 408849

21046 561 - 9384 139553 11359 26635 771 - 45379 212993 (123689) 45650 2264 - 18182 260319 137762

- - - - 400 (400) 82533 8370 - 46920 668348 (6458) 16528 175 - 1249 17951 901 677 - - 142 2033 (2033) - - - - - 350700

12659 3484 - 21875 292441 24112 169017 1966 18827 18368 281082 18112

- - - - - 67700

- 55172 89941 - 145113 825887

- - - - 73094 499161

374744 72763 108768 161499 209332773 1803113

$ 986822 $ 150069 $ 108768 $ $ 567590 7904850 2211962

4775357 1259937

308200 -- 507190

(5427210) 1462586

(5119010) 1969776

(343653) 3229713

4041296 (660015)

$ 3697643 $ 2569698

REVENUES

1933411 $ 1933411 521863 521863

- -37458 37458

2492732 2492732

25000 $ 25000

ACTUAL

1577128 542579 123391 250597

2493694

(356283) 20716 123391 213139

Total Revenues $ 2517732 $ 2517732 $ 2493694 $ 962

ORIGINAL BUDGET

EMPLOYEE BENEFITS

90000 234808 324808

90000 $ 234808

$ 324808 (1) $

$ 1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

$ 681180 -

305321 109341 676494

-119450 17185

86127 ---

706184

365312-

11787417718331817

-447089865

68477---

370986

6110 Contingency $ 1227160 $ 1227160 $ - $ -

(75000) 5543432 (325944)

(75000) (1)5543432(325944) (1)

- - - - - -

VARIANCE BUDGET

5111 14788 - 1114 $ 21013 $ 68987 - - - - - 234808

$ 5111 $ 14788 $ - $ 1114 $ 21013 $ 303795

77026 4799 - 63340 $ 1191657 $ 208574 110764 - - - 110764 20241 4828 - 25103 473367 14797 141588 1208 - 15112 284967 141364 52142 16250 - 60295 1136999 83013

- 610 - - 610 53879 1608 239 - 8489 174494 32923 800 309505 - 9296 346651 (164859)

13205 8658 - 1339 34854 25731 212138 6797 - 3485 222420 567809

2175 55 - 8172 165005 1310274 23249 4840 - 1573 29661 28339

- 7413 - - 7413 3587 - 671 - - 671 5829

299064 425987 7309 100553 1910083 103591

$ 954000 $ 791861 $ 7309 $ 296756 $ 6089616 $ 2346845

$ - $ - $ - $ - $ - $ 1227160

$ 959111 $ 806649 $ 7309 $ 297870 $ 6110629 $ 3877800

(3616935) 3853762

(75000) -4132719 (1410713)

- 325944

4057719 (1084769)

440784 2768993

4030452 (1512980)

$ 4471236 $ 1256013

REVENUES

CAPITAL PROJECTS

Total Revenues 50000 50000 19396 (30604)

50000 10000 545000

12211 65440 39158

37789 (55440) 505842

Contingency 150000 150000 (1) - 150000

TAX YEAR

UNCOLLECTED 7113

DEDUCT DISCOUNTS

ADJUSTMENTS TO

ROLLS INTEREST

BALANCE UNCOLLECTED

OR UNSEGREGATED

AT 63014

Current 2013-14 $ 6275496 $ 161343 $ 17152 $ 5132 $ 5893074 $ 238231

216616 115654 74536 28015 4288 2364 8469

(4) (1) -----

22104 20049 8886 8318 (379) (289) (112)

12964 14062 20238 10793 1160 762 1195

103934 45298 41423 18205 1429 833 773

134791 90406 41999 18128 2480 1243 7584

Total Prior 449943 $ (6) 58577 61173 211895 296631

Total $ 6725439 161337 $ 75728 $ 66305 $ 610496809 $ 534862

June 30 2013 June 30 2014

$ 6104968

(39239) 52258

(124819)

125296

Compliance

(1) Major Program

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

REVENUES

1933411 $ 1933411 521863 521863

- -37458 37458

2492732 2492732

25000 $ 25000

ACTUAL

1577128 542579 123391 250597

2493694

(356283) 20716 123391 213139

Total Revenues $ 2517732 $ 2517732 $ 2493694 $ 962

ORIGINAL BUDGET

EMPLOYEE BENEFITS

90000 234808 324808

90000 $ 234808

$ 324808 (1) $

$ 1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

$ 681180 -

305321 109341 676494

-119450 17185

86127 ---

706184

365312-

11787417718331817

-447089865

68477---

370986

6110 Contingency $ 1227160 $ 1227160 $ - $ -

(75000) 5543432 (325944)

(75000) (1)5543432(325944) (1)

- - - - - -

VARIANCE BUDGET

5111 14788 - 1114 $ 21013 $ 68987 - - - - - 234808

$ 5111 $ 14788 $ - $ 1114 $ 21013 $ 303795

77026 4799 - 63340 $ 1191657 $ 208574 110764 - - - 110764 20241 4828 - 25103 473367 14797 141588 1208 - 15112 284967 141364 52142 16250 - 60295 1136999 83013

- 610 - - 610 53879 1608 239 - 8489 174494 32923 800 309505 - 9296 346651 (164859)

13205 8658 - 1339 34854 25731 212138 6797 - 3485 222420 567809

2175 55 - 8172 165005 1310274 23249 4840 - 1573 29661 28339

- 7413 - - 7413 3587 - 671 - - 671 5829

299064 425987 7309 100553 1910083 103591

$ 954000 $ 791861 $ 7309 $ 296756 $ 6089616 $ 2346845

$ - $ - $ - $ - $ - $ 1227160

$ 959111 $ 806649 $ 7309 $ 297870 $ 6110629 $ 3877800

(3616935) 3853762

(75000) -4132719 (1410713)

- 325944

4057719 (1084769)

440784 2768993

4030452 (1512980)

$ 4471236 $ 1256013

REVENUES

CAPITAL PROJECTS

Total Revenues 50000 50000 19396 (30604)

50000 10000 545000

12211 65440 39158

37789 (55440) 505842

Contingency 150000 150000 (1) - 150000

TAX YEAR

UNCOLLECTED 7113

DEDUCT DISCOUNTS

ADJUSTMENTS TO

ROLLS INTEREST

BALANCE UNCOLLECTED

OR UNSEGREGATED

AT 63014

Current 2013-14 $ 6275496 $ 161343 $ 17152 $ 5132 $ 5893074 $ 238231

216616 115654 74536 28015 4288 2364 8469

(4) (1) -----

22104 20049 8886 8318 (379) (289) (112)

12964 14062 20238 10793 1160 762 1195

103934 45298 41423 18205 1429 833 773

134791 90406 41999 18128 2480 1243 7584

Total Prior 449943 $ (6) 58577 61173 211895 296631

Total $ 6725439 161337 $ 75728 $ 66305 $ 610496809 $ 534862

June 30 2013 June 30 2014

$ 6104968

(39239) 52258

(124819)

125296

Compliance

(1) Major Program

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

REVENUES

1933411 $ 1933411 521863 521863

- -37458 37458

2492732 2492732

25000 $ 25000

ACTUAL

1577128 542579 123391 250597

2493694

(356283) 20716 123391 213139

Total Revenues $ 2517732 $ 2517732 $ 2493694 $ 962

ORIGINAL BUDGET

EMPLOYEE BENEFITS

90000 234808 324808

90000 $ 234808

$ 324808 (1) $

$ 1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

$ 681180 -

305321 109341 676494

-119450 17185

86127 ---

706184

365312-

11787417718331817

-447089865

68477---

370986

6110 Contingency $ 1227160 $ 1227160 $ - $ -

(75000) 5543432 (325944)

(75000) (1)5543432(325944) (1)

- - - - - -

VARIANCE BUDGET

5111 14788 - 1114 $ 21013 $ 68987 - - - - - 234808

$ 5111 $ 14788 $ - $ 1114 $ 21013 $ 303795

77026 4799 - 63340 $ 1191657 $ 208574 110764 - - - 110764 20241 4828 - 25103 473367 14797 141588 1208 - 15112 284967 141364 52142 16250 - 60295 1136999 83013

- 610 - - 610 53879 1608 239 - 8489 174494 32923 800 309505 - 9296 346651 (164859)

13205 8658 - 1339 34854 25731 212138 6797 - 3485 222420 567809

2175 55 - 8172 165005 1310274 23249 4840 - 1573 29661 28339

- 7413 - - 7413 3587 - 671 - - 671 5829

299064 425987 7309 100553 1910083 103591

$ 954000 $ 791861 $ 7309 $ 296756 $ 6089616 $ 2346845

$ - $ - $ - $ - $ - $ 1227160

$ 959111 $ 806649 $ 7309 $ 297870 $ 6110629 $ 3877800

(3616935) 3853762

(75000) -4132719 (1410713)

- 325944

4057719 (1084769)

440784 2768993

4030452 (1512980)

$ 4471236 $ 1256013

REVENUES

CAPITAL PROJECTS

Total Revenues 50000 50000 19396 (30604)

50000 10000 545000

12211 65440 39158

37789 (55440) 505842

Contingency 150000 150000 (1) - 150000

TAX YEAR

UNCOLLECTED 7113

DEDUCT DISCOUNTS

ADJUSTMENTS TO

ROLLS INTEREST

BALANCE UNCOLLECTED

OR UNSEGREGATED

AT 63014

Current 2013-14 $ 6275496 $ 161343 $ 17152 $ 5132 $ 5893074 $ 238231

216616 115654 74536 28015 4288 2364 8469

(4) (1) -----

22104 20049 8886 8318 (379) (289) (112)

12964 14062 20238 10793 1160 762 1195

103934 45298 41423 18205 1429 833 773

134791 90406 41999 18128 2480 1243 7584

Total Prior 449943 $ (6) 58577 61173 211895 296631

Total $ 6725439 161337 $ 75728 $ 66305 $ 610496809 $ 534862

June 30 2013 June 30 2014

$ 6104968

(39239) 52258

(124819)

125296

Compliance

(1) Major Program

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

ORIGINAL BUDGET

EMPLOYEE BENEFITS

90000 234808 324808

90000 $ 234808

$ 324808 (1) $

$ 1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

1400231 42758 488164 426331 1220012 54489 207417 181792

-60585 790229

-1475279 58000 11000 6500

2013674

$ 681180 -

305321 109341 676494

-119450 17185

86127 ---

706184

365312-

11787417718331817

-447089865

68477---

370986

6110 Contingency $ 1227160 $ 1227160 $ - $ -

(75000) 5543432 (325944)

(75000) (1)5543432(325944) (1)

- - - - - -

VARIANCE BUDGET

5111 14788 - 1114 $ 21013 $ 68987 - - - - - 234808

$ 5111 $ 14788 $ - $ 1114 $ 21013 $ 303795

77026 4799 - 63340 $ 1191657 $ 208574 110764 - - - 110764 20241 4828 - 25103 473367 14797 141588 1208 - 15112 284967 141364 52142 16250 - 60295 1136999 83013

- 610 - - 610 53879 1608 239 - 8489 174494 32923 800 309505 - 9296 346651 (164859)

13205 8658 - 1339 34854 25731 212138 6797 - 3485 222420 567809

2175 55 - 8172 165005 1310274 23249 4840 - 1573 29661 28339

- 7413 - - 7413 3587 - 671 - - 671 5829

299064 425987 7309 100553 1910083 103591

$ 954000 $ 791861 $ 7309 $ 296756 $ 6089616 $ 2346845

$ - $ - $ - $ - $ - $ 1227160

$ 959111 $ 806649 $ 7309 $ 297870 $ 6110629 $ 3877800

(3616935) 3853762

(75000) -4132719 (1410713)

- 325944

4057719 (1084769)

440784 2768993

4030452 (1512980)

$ 4471236 $ 1256013

REVENUES

CAPITAL PROJECTS

Total Revenues 50000 50000 19396 (30604)

50000 10000 545000

12211 65440 39158

37789 (55440) 505842

Contingency 150000 150000 (1) - 150000

TAX YEAR

UNCOLLECTED 7113

DEDUCT DISCOUNTS

ADJUSTMENTS TO

ROLLS INTEREST

BALANCE UNCOLLECTED

OR UNSEGREGATED

AT 63014

Current 2013-14 $ 6275496 $ 161343 $ 17152 $ 5132 $ 5893074 $ 238231

216616 115654 74536 28015 4288 2364 8469

(4) (1) -----

22104 20049 8886 8318 (379) (289) (112)

12964 14062 20238 10793 1160 762 1195

103934 45298 41423 18205 1429 833 773

134791 90406 41999 18128 2480 1243 7584

Total Prior 449943 $ (6) 58577 61173 211895 296631

Total $ 6725439 161337 $ 75728 $ 66305 $ 610496809 $ 534862

June 30 2013 June 30 2014

$ 6104968

(39239) 52258

(124819)

125296

Compliance

(1) Major Program

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

- - - - - -

VARIANCE BUDGET

5111 14788 - 1114 $ 21013 $ 68987 - - - - - 234808

$ 5111 $ 14788 $ - $ 1114 $ 21013 $ 303795

77026 4799 - 63340 $ 1191657 $ 208574 110764 - - - 110764 20241 4828 - 25103 473367 14797 141588 1208 - 15112 284967 141364 52142 16250 - 60295 1136999 83013

- 610 - - 610 53879 1608 239 - 8489 174494 32923 800 309505 - 9296 346651 (164859)

13205 8658 - 1339 34854 25731 212138 6797 - 3485 222420 567809

2175 55 - 8172 165005 1310274 23249 4840 - 1573 29661 28339

- 7413 - - 7413 3587 - 671 - - 671 5829

299064 425987 7309 100553 1910083 103591

$ 954000 $ 791861 $ 7309 $ 296756 $ 6089616 $ 2346845

$ - $ - $ - $ - $ - $ 1227160

$ 959111 $ 806649 $ 7309 $ 297870 $ 6110629 $ 3877800

(3616935) 3853762

(75000) -4132719 (1410713)

- 325944

4057719 (1084769)

440784 2768993

4030452 (1512980)

$ 4471236 $ 1256013

REVENUES

CAPITAL PROJECTS

Total Revenues 50000 50000 19396 (30604)

50000 10000 545000

12211 65440 39158

37789 (55440) 505842

Contingency 150000 150000 (1) - 150000

TAX YEAR

UNCOLLECTED 7113

DEDUCT DISCOUNTS

ADJUSTMENTS TO

ROLLS INTEREST

BALANCE UNCOLLECTED

OR UNSEGREGATED

AT 63014

Current 2013-14 $ 6275496 $ 161343 $ 17152 $ 5132 $ 5893074 $ 238231

216616 115654 74536 28015 4288 2364 8469

(4) (1) -----

22104 20049 8886 8318 (379) (289) (112)

12964 14062 20238 10793 1160 762 1195

103934 45298 41423 18205 1429 833 773

134791 90406 41999 18128 2480 1243 7584

Total Prior 449943 $ (6) 58577 61173 211895 296631

Total $ 6725439 161337 $ 75728 $ 66305 $ 610496809 $ 534862

June 30 2013 June 30 2014

$ 6104968

(39239) 52258

(124819)

125296

Compliance

(1) Major Program

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

REVENUES

CAPITAL PROJECTS

Total Revenues 50000 50000 19396 (30604)

50000 10000 545000

12211 65440 39158

37789 (55440) 505842

Contingency 150000 150000 (1) - 150000

TAX YEAR

UNCOLLECTED 7113

DEDUCT DISCOUNTS

ADJUSTMENTS TO

ROLLS INTEREST

BALANCE UNCOLLECTED

OR UNSEGREGATED

AT 63014

Current 2013-14 $ 6275496 $ 161343 $ 17152 $ 5132 $ 5893074 $ 238231

216616 115654 74536 28015 4288 2364 8469

(4) (1) -----

22104 20049 8886 8318 (379) (289) (112)

12964 14062 20238 10793 1160 762 1195

103934 45298 41423 18205 1429 833 773

134791 90406 41999 18128 2480 1243 7584

Total Prior 449943 $ (6) 58577 61173 211895 296631

Total $ 6725439 161337 $ 75728 $ 66305 $ 610496809 $ 534862

June 30 2013 June 30 2014

$ 6104968

(39239) 52258

(124819)

125296

Compliance

(1) Major Program

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

REVENUES

CAPITAL PROJECTS

Total Revenues 50000 50000 19396 (30604)

50000 10000 545000

12211 65440 39158

37789 (55440) 505842

Contingency 150000 150000 (1) - 150000

TAX YEAR

UNCOLLECTED 7113

DEDUCT DISCOUNTS

ADJUSTMENTS TO

ROLLS INTEREST

BALANCE UNCOLLECTED

OR UNSEGREGATED

AT 63014

Current 2013-14 $ 6275496 $ 161343 $ 17152 $ 5132 $ 5893074 $ 238231

216616 115654 74536 28015 4288 2364 8469

(4) (1) -----

22104 20049 8886 8318 (379) (289) (112)

12964 14062 20238 10793 1160 762 1195

103934 45298 41423 18205 1429 833 773

134791 90406 41999 18128 2480 1243 7584

Total Prior 449943 $ (6) 58577 61173 211895 296631

Total $ 6725439 161337 $ 75728 $ 66305 $ 610496809 $ 534862

June 30 2013 June 30 2014

$ 6104968

(39239) 52258

(124819)

125296

Compliance

(1) Major Program

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

REVENUES

CAPITAL PROJECTS

Total Revenues 50000 50000 19396 (30604)

50000 10000 545000

12211 65440 39158

37789 (55440) 505842

Contingency 150000 150000 (1) - 150000

TAX YEAR

UNCOLLECTED 7113

DEDUCT DISCOUNTS

ADJUSTMENTS TO

ROLLS INTEREST

BALANCE UNCOLLECTED

OR UNSEGREGATED

AT 63014

Current 2013-14 $ 6275496 $ 161343 $ 17152 $ 5132 $ 5893074 $ 238231

216616 115654 74536 28015 4288 2364 8469

(4) (1) -----

22104 20049 8886 8318 (379) (289) (112)

12964 14062 20238 10793 1160 762 1195

103934 45298 41423 18205 1429 833 773

134791 90406 41999 18128 2480 1243 7584

Total Prior 449943 $ (6) 58577 61173 211895 296631

Total $ 6725439 161337 $ 75728 $ 66305 $ 610496809 $ 534862

June 30 2013 June 30 2014

$ 6104968

(39239) 52258

(124819)

125296

Compliance

(1) Major Program

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

REVENUES

CAPITAL PROJECTS

Total Revenues 50000 50000 19396 (30604)

50000 10000 545000

12211 65440 39158

37789 (55440) 505842

Contingency 150000 150000 (1) - 150000

TAX YEAR

UNCOLLECTED 7113

DEDUCT DISCOUNTS

ADJUSTMENTS TO

ROLLS INTEREST

BALANCE UNCOLLECTED

OR UNSEGREGATED

AT 63014

Current 2013-14 $ 6275496 $ 161343 $ 17152 $ 5132 $ 5893074 $ 238231

216616 115654 74536 28015 4288 2364 8469

(4) (1) -----

22104 20049 8886 8318 (379) (289) (112)

12964 14062 20238 10793 1160 762 1195

103934 45298 41423 18205 1429 833 773

134791 90406 41999 18128 2480 1243 7584

Total Prior 449943 $ (6) 58577 61173 211895 296631

Total $ 6725439 161337 $ 75728 $ 66305 $ 610496809 $ 534862

June 30 2013 June 30 2014

$ 6104968

(39239) 52258

(124819)

125296

Compliance

(1) Major Program

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

TAX YEAR

UNCOLLECTED 7113

DEDUCT DISCOUNTS

ADJUSTMENTS TO

ROLLS INTEREST

BALANCE UNCOLLECTED

OR UNSEGREGATED

AT 63014

Current 2013-14 $ 6275496 $ 161343 $ 17152 $ 5132 $ 5893074 $ 238231

216616 115654 74536 28015 4288 2364 8469

(4) (1) -----

22104 20049 8886 8318 (379) (289) (112)

12964 14062 20238 10793 1160 762 1195

103934 45298 41423 18205 1429 833 773

134791 90406 41999 18128 2480 1243 7584

Total Prior 449943 $ (6) 58577 61173 211895 296631

Total $ 6725439 161337 $ 75728 $ 66305 $ 610496809 $ 534862

June 30 2013 June 30 2014

$ 6104968

(39239) 52258

(124819)

125296

Compliance

(1) Major Program

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

Compliance

(1) Major Program

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

Compliance

(1) Major Program

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

Compliance

(1) Major Program

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

(1) Major Program

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

(1) Major Program

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

(1) Major Program

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

(1) Major Program

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

Standards

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

December 2 2014

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

FEDERAL AWARDS




Program Eligibility




ALBANY OREGON

LBL Opinionspdf


Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON

Revised MDApdf







CAPITAL ASSETS


ALBANY OREGON


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE


balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

LBL Opinionspdf



balshet

activities

GAAP1

GAAP2

rec-bal

rec-act

100rev

100EXP

RESTRICTED REV


SPECIAL SERVICE REV

SPECIAL SVC-OBJECT

capproj2

Taxes

Schedfed

Supp Info ODE

Documents

2013-2014 Audit Report - Helping Every Child · PDF file2013-2014 . Audit Report . 905 4th Avenue SE ... LBL ESD . 905 4th Avenue Southeast ... internal control over financial reporting