BANNOCK COUNTY STATE OF IDAHO · 2017-04-11 · to that requirement, we hereby issue the...

BANNOCK COUNTY

STATE OF IDAHO

2014 ANNUAL COMPREHENSIVE

FINANCIAL REPORT

FOR THE FISCAL YEAR ENDED

SEPTEMBER 30, 2014

Robert Poleki, Auditor

Prepared by the Auditor’s Office

Kristi Klauser, Comptroller

BANNOCK COUNTY

STATE OF IDAHO

ROBERT POLEKI, AUDITOR

Prepared by the Auditing DepartmentKristi Klauser, Comptroller

SEPTEMBER 30, 2014

2014COMPREHENSIVE ANNUAL

FOR THE FISCAL YEAR ENDED

INTRODUCTORY SECTION

Letter of Transmittal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . 1GFOA Certificate of Achievement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . 4Organizational Chart . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . 5Elected Officials Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . 6County and State Officials Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . 7Classification of Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . 8

FINANCIAL SECTION

Independent Auditor's Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . 9Management’s Discussion and Analysis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . 11

Basic Financial Statements:Government-Wide Financial Statements: Statement of Net Position . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . 21 Statement of Activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . 22

Fund Financial Statements:Governmental Funds: Narrative . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . 23 Balance Sheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . 24 Statement of Revenues, Expenditures, and Changes in Fund Balances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . 26 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . 28

Proprietary Funds: Narrative . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . 29 Statement of Net Position . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . 30 Statement of Revenues, Expenses, and Changes in Fund Net Position . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . 31 Statement of Cash Flows . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . 32

Fiduciary Funds: Narrative . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . 33 Statement of Fiduciary Net Assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . 34

Notes to the Financial Statements: Note I. Summary of Significant Accounting Policies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . 35 Note II. Detailed Notes on All Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . 40 Note III. Other Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . 45

Required Supplementary Information Other Than MD&A:Schedules of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual Major Funds:

General Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . 49Justice Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . 53Road and Bridge . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . 55Ambulance District . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . 56

COMPREHENSIVE ANNUAL FINANCIAL REPORT

BANNOCK COUNTY, IDAHO

FOR THE YEAR ENDED SEPTEMBER 30, 2014

TABLE OF CONTENTS

i.

Notes to Required Supplementary Information:Budgetary Reporting, Stewardship, Compliance, and Accountability . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . 57

Combining and Individual Fund Statements and Schedules: Nonmajor Governmental Funds: Narrative . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . 59 Combining Balance Sheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . 61 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . 65

Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual:

District Court Special Revenue Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . 70

Fair District Special Revenue Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . 71

Fair Maintenance Special Revenue Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . 72

Fair Exhibit Special Revenue Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . 73

Health District Special Revenue Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . 74

Historical Society Special Revenue Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . 75

Indigent Special Revenue Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . 76

Junior College Special Revenue Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . 77

Appraisal Special Revenue Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . 78

Revenue Sharing Special Revenue Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . 79

Veterans Memorial Special Revenue Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . 80

Noxious Weed Special Revenue Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . 81

Mosquito Abatement Special Revenue Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . 82

PILT Special Revenue Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . 83

Snowmobile Special Revenue Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . 84

County Boat Special Revenue Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . 85

Juvenile Facility Special Revenue Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . 86

Grants Special Revenue Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . 87

Fiduciary Funds: Narrative . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . 88 Combining Statement of Changes in Assets and Liabilities - Agency Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . 89

Capital Assets Used in the Operation of Governmental Funds: Schedule by Source . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . 92 Schedule by Function and Activity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . 93 Schedule of Changes by Function and Activity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . 94


COMPREHENSIVE ANNUAL FINANCIAL REPORTFOR THE YEAR ENDED SEPTEMBER 30, 2014

TABLE OF CONTENTS (Continued)

ii.

STATISTICAL SECTION

Narrative - Index: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . 96 Financial Trends:

Government-Wide:Net Position by Component, Last Ten Fiscal Years . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . 97Changes in Net Position, Last Ten Fiscal Years . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . 98

All Governmental Funds:Fund Balances, Governmental Funds, Last Ten Fiscal Years . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . 100Changes in Fund Balances, Governmental Funds, Last Ten Fiscal Years . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . 101

Revenue Capacity:Assessed Value and Actual Value of Taxable Property, Last Ten Fiscal Years . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . 102Direct and Overlapping Property Tax Rates, Last Ten Fiscal Years . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . 103Principal Property Taxpayers, Current Year and Nine Years Ago . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . 105Property Tax Levies and Collections, Last Ten Fiscal Years . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . 106

Debt Capacity:Ratios of Outstanding Debt by Type, Last Ten Fiscal Years . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . 107Ratios of Net General Bonded Debt Outstanding, Last Ten Fiscal Years . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . 108Legal Debt Margin Information, Last Ten Fiscal Years . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . 109

Demographic and Economic Information:Demographic and Economic Statistics, Last Ten Calendar Years . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . 110Principal Employers, Current Calendar Year and Nine Years Ago . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . 111

Operating Information:Full-Time Equivalent County Government Employees by Function/Program, Last Ten Fiscal Years . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . 112Operation Indicators, Last Ten Fiscal Years . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . 113Capital Assets by Function/Program, Last Ten Fiscal Years . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . 115

SINGLE AUDIT SECTION

Schedule of Expenditures of Federal Awards. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . 116Report 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" . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . 117

Report on Compliance With Requirements That Could Have a Direct and MaterialEffect on Each Major Program and On Internal Control Over Compliancein Accordance with OMB Circular A-133. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . 118

Schedule of Findings and Questioned Costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . 120. . . . . . . . . . 121


COMPREHENSIVE ANNUAL FINANCIAL REPORTFOR THE YEAR ENDED SEPTEMBER 30, 2014

TABLE OF CONTENTS (Continued)

Summary Schedule of Prior Audit Findings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

iii.

Kristi Klauser, Comptroller Bannock County CourthouseAuditing/Accounting Office 624 E. Center, Room 104Phone (208) 236-7335 Pocatello, ID 83201-6274

To the Board of County CommissionersAnd the Citizens of Bannock County, Idaho:

Profile of the Government

A three member elected commission with overlapping terms governs the County. Responsibilities of the County Commissioners include passing ordinances and resolutions, adopting the budget, and appointing the heads of various departments. Other elected officials within the County are Clerk/Auditor/Recorder, Assessor, Coroner, Prosecutor, Sheriff, and Treasurer.

March 26, 2015

- ROBERT POLEKI - Clerk of the District Court – Auditor – Recorder

State law requires that all general-purpose local governments with an annual budget that exceeds two hundred fifty thousand dollars annually submit a complete set of financial statements to the legislative council. The financial statements must be presented in conformity with generally accepted accounting principles (GAAP) and audited in accordance with generally accepted auditing standards by a firm of licensed certified public accountants. Pursuant to that requirement, we hereby issue the Comprehensive Annual Financial Report (CAFR) of Bannock County, Idaho (“County”), for the fiscal year ended September 30, 2014. Management assumes full responsibility for the completeness and reliability of the information contained in this report, based upon a comprehensive framework of internal control that it has established for this purpose. Because the cost of internal control should not exceed anticipated benefits, the objective is to provide reasonable, rather than absolute, assurance that the financial statements are free of any material misstatements.

GAAP requires that management provide a narrative introduction, overview, and analysis to accompany the basic financial statements in the form of Management’s Discussion and Analysis (MD&A). The MD&A is designed to complement the letter of transmittal and should be read in conjunction with it. The County’s MD&A can be found immediately following the report of the independent auditors.

Deaton and Company, a firm of licensed certified public accountants, has audited the County's financial statements. The goal of the independent audit was to provide reasonable assurance that the financial statements of the County for the fiscal year ended September 30, 2014, are free of material misstatement. The independent auditor concluded, based upon the audit, that there was a reasonable basis for rendering an unmodified opinion that the County's financial statements for the fiscal year ended September 30, 2014, are fairly presented in conformity with GAAP. The independent auditor's report is presented as the first component of the financial section of this report.

Bannock County is located, geographically, in the southeast corner of Idaho, about midway between Salt Lake City, Utah and the west entrance of Yellowstone National Park. Bannock County was established on March 6, 1893, being formed out of what was then the southern portion of Bingham County. The most current population estimate of Bannock County is 83,249. The majority of the County’s population resides in the county seat of Pocatello, with a population numbering over 50,000.

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The County does not utilize encumbrance accounting.

The accompanying CAFR includes the financial activities of the County. The County has no component units.

Local Economy

The adopted budget is then integrated with the County’s accounting system to ensure reasonable and timely management control over spending throughout the year. The amount of budgetary control (level at which expenditures cannot legally exceed the appropriated amount) is established for personnel services and other charges and services (including capital outlay) at the department level for the General and Justice Funds. All other funds, except for emergency expenditures as defined by Idaho Code 31-1608, are managed and accounted for at the fund level. Final budget amounts are as originally adopted or as amended either by judicial order or through scheduled budget hearing procedures for receipt of unanticipated revenues as allowed by Idaho Statute.

Local unemployment dropped to 4.1 percent while the state average was 3.7 percent; both were lower than the national average rate of 5.6 percent. Major industries with headquarters or divisions located within the County or in proximity, include fertilizer and chemical manufacturers, computer microchip manufacturers, and producers of electrical utility services. The federal government also has a major economic presence in the area, with the Idaho National Laboratory (INL), the largest employer in southeastern Idaho.

The government sector provides many jobs to the Bannock County area with agencies such as Idaho State University, the Idaho Women's Correctional Facility, FBI, US Federal Court House, US Forest Service, BLM, Idaho Fish and Game, and local cities and school districts. Bannock County is benefiting from expanding research and energy programs at Idaho State University. Also, the retail sector has seen an employment boost with the opening of a new retail store and continued growth from an insurance customer information center.

special revenue, and enterprise funds are included in the annual appropriated budget.

Bannock County is diverse in an economic sense and has tended to remain more resilient during major economic shifts, in part, because of that diversity. Pocatello is the home of Idaho State University, one of Idaho’s three principal universities. This factor and other unique geographical features have served to allow the Bannock County area to be an economic, recreational, and cultural hub of Eastern Idaho.

During the fiscal year, the Board of County Commissioners may amend the annual appropriated budget by unanimous resolution in case of an emergency, through the courts, or by the budget hearing process. The appropriated budget can only be increased by an amount equal to unanticipated revenues. In no event can property taxes be increased. Management at the departmental level does not have authority to amend the budget.

The County provides a full range of services under its general governmental functions. These services include public safety and protection, sanitation services, health and social services, culture and recreation, road and bridge construction and maintenance, planning and zoning, and general administrative services. Also included are services related to property assessment, budget development and administration, financial management, tax collection and investment of County assets, judicial administration, public records management, elections administration, and jury management. In addition, sanitation and emergency communications services are provided under an enterprise fund concept, with user charges providing revenue to pay operating expenses.

The County Commission is required to annually adopt a final budget by no later than the second Monday in September. This annual budget serves as the foundation for Bannock County’s financial planning and control. The budget is prepared by fund, department, activity, and object. Each elected official and department manager submits, for approval, a budget request of operating and capital expenditure appropriations to the Bannock County Clerk. The Clerk submits to the Board of County Commissioners such department requests including an alternative recommendation, if needed, as the Clerk is obliged to provide possible funding sources to the Board with such recommendations. The Board then considers and contrasts or modifies such budget considerations for public hearing before approval. In addition, the County maintains ongoing budgetary controls throughout the operating year. The objective of these budgetary controls is to ensure compliance with legal provisions embodied in the annual adopted budget process, Idaho Budget Statutes, and Federal Regulation. Activities of the general,

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systems whose comprehensive annual financialreports (CAFRs) achieve the higheststandards in government accounting

and financial reporting.

A Certificate of Achievement for Excellence in FinancialReporting is presented by the Government Finance Officers

Association of the United States and Canada togovernment units and public employee retirement

September 30, 2013

ReportingPresented to

Bannock County

Idaho

Financial Report

Certificate ofAchievementfor Excellence

in Financial

For its Comprehensive Annual

for the Fiscal Year Ended

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CORONER SHERIFF TREASURER BOARD OF COMMISSIONERS PROSECUTOR ASSESSOR CLERK/AUDITOR/RECORDER DISTRICT JUDGE

LAW ENFORCEMENT AGRICULTURE EXTENSION APPRAISAL AUDITOR/RECORDER/

ELECTIONSTRIAL COURT

ADMINISTRATOR

JAIL AMBULANCE DISTRICT PROPERTY MANAGEMENT CLERK OF THE COURT

BUILDINGS & GROUNDS MOTOR VEHICLE INDIGENT DISTRICT COURT

DATA PROCESSING ADULT PROBATION

EMERGENCY COMMUNICATIONS

HEALTH DISTRICT

HISTORICAL SOCIETY

5 JUNIOR COLLEGE

INSURANCE

PUBLIC DEFENDER

ROAD & BRIDGE

VETERANS MEMORIAL

COUNTY BOAT

JUVENILE PROGRAMS

CONTINGENCY

PILT/REVENUE SHARING

SOLID WASTE

PLANNING & DEVELOPMENT

WEED CONTROL

MOSQUITO ABATEMENT

BANNOCK COUNTY, IDAHOORGANIZATIONAL CHART - BY DEPARTMENT

September 30, 2014

ELECTORATE

FAIRS

Mike Crapo . . . . . . . . . . . . . . . . . . . . . . .. (01/06/99) . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . United States SenatorJames E. Risch . . . . . . . . . . . . . . . . . . . . . . . . . . . .. (01/06/09) . . . . . . . . . . . . ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .United States SenatorRaul Labrador. . . . . . . . . . . . . . . . . . . . .. (01/10/11) . . . . . . . . . . . . . ... . . . . . . . . . . . . . . . . . . . . . . . . . Representative in 1st Congressional DistrictMike Simpson . . . . . . . . . . . . . . . . . . . . . .. (01/06/99) . . . . . . . . . . . . . ... . . . . . . . . . . . . . . . . . . . . . . . Representative in 2nd Congressional District

C. L. "Butch" Otter. . . . . . . . . . . . . . . . . . . .. (01/01/07) . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Interim GovernorBrad Little . . . . . . . . . . . . . . . . . . . . . .. (01/06/09) . . . . . . . ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Lieutenant GovernorBen Ysursa . . . . . . . . . . . . . . . . . . . . . .. (01/06/03) . . . . . . . . ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Secretary of StateLawrence G. Wasden . . . . . . . . . . . . . . . . . . . . . .. (01/06/03) . . . . . . . . ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Attorney GeneralBrandon D. Woolf . . . . . . . . . . . . . . . . . . . . . .. (10/15/12) . . . . . . . . ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ControllerRon Crane . . . . . . . . . . . . . . . . . . . . . .. (01/04/99) . . . . . . . . ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . State TreasurerTom Luna . . . . . . . . . . . . . . . . . . . . . .. (01/04/07) . . . . . . . . ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Superintendent of Public Instruction

Jim Guthrie . . . . . . . . . . . . . . . . . .. (2011) . . . . . . . . . ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . State SenatorKen Andrus . . . . . . . . . . . . . . . . . . .. (2005) . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . State Representative, Position AKelly Packer . . . . . . . . . . . . . . . . . . . . . .. (2013) . . . . . . . . . . ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . State Representative, Position B

Roy Lacey . . . . . . . . . . . . . . . . . . . . . .. (2011) . . . . . . . . . . ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . State SenatorCaroline Meline . . . . . . . . . . . . . . . . . . . . . .. (2013) . . . . . . . . . ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . State Representative, Position AElaine Smith . . . . . . . . . . . . . . . . . . . . . .. (2001) . . . . . . . . . . . . ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . State Representative, Position B

Karl Anderson . . . . . . . . . . . . . . . . . . . . . .. (01/12/09) . . . . . . . . . . . . . . . ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Commissioner District #1Steve Hadley . . . . . . . . . . . . . . . . . . . . . .. (01/13/03) . . . . . . . . . . . . . . . . . . . . ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Commissioner District #2Howard Manwaring, Chairman . . . . . . . . . . . . . . . . . . . . .. (01/10/11) . . . . . . . . . . . . . . . . . . ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Commissioner District #3Stephen Herzog . . . . . . . . . . . . . . . . . . . . . .. (01/07/13) . . . . . . . . . . . . . . . ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Prosecuting AttorneyRobert Poleki . . . . . . . . . . . . . . . . . . . . . .. (01/11/14) . . . . . . . . ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Clerk-Auditor-RecorderRadene Barker . . . . . . . . . . . . . . . . . . . . . .. (01/08/07) . . . . . . . . ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . TreasurerDave Packer . . . . . . . . . . . . . . . . . . . . . .. (01/10/11) . . . . . . . . ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . AssessorLorin W. Nielsen . . . . . . . . . . . . . . . . . . . . . .. (01/16/96) . . . . . . . . ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . SheriffKim Quick . . . . . . . . . . . . . . . . . . . . . .. (01/08/07) . . . . . . . . ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Coroner


ELECTED OFFICIALS INFORMATION

September 30, 2014

MEMBERS OF UNITED STATES CONGRESS

MEMBERS OF STATE LEGISLATURE

Executive

Legislative District No. 28

Legislative District No. 29

ELECTED COUNTY OFFICERS

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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Solid Waste. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Data Processing

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Fair. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Veterans Office

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ambulance District. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Indigent

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Personnel and Risk Management. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Extension Services

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Road and Bridge . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Juvenile Detention

Stephen S. Dunn . . . . . . . . . . . . . . . . . . . . . . .. (2008) . . . . . . . ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Administrative District JudgeRobert Naftz . . . . . . . . . . . . . . . . . . . . . . .. (2009) . . . . . ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . District Court JudgeMitchell W. Brown . . . . . . . . . . . . . . . . . . . . . . .. (2008) . . . . . ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . District Court JudgeDavid C. Nye . . . . . . . . . . . . . . . . . . . . . . .. (2007) . . . . . ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . District Court JudgeBryan Murray . . . . . . . . . . . . . . . . . . . . . . .. (1994) . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Juvenile Magistrate JudgeDavid R. Kress. . . . . . . . . . . . . . . . . . . . . . . . . .. (2009) . . . . . ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Magistrate Court JudgeRick Carnaroli . . . . . . . . . . . . . . . . . . . . . . .. (2005) . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Magistrate Court JudgeScott Axline . . . . . . . . . . . . . . . . . . . . . . .. (2013) . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Magistrate Court JudgePaul S. Laggis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. (2008) . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Magistrate Court JudgeDavid L. Evans . . . . . . . . . . . . . . . . . . . . . . .. (1998) . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Magistrate Court JudgeSteven A. Thomsen . . . . . . . . . . . . . . . . . . . .. (2007) . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Magistrate Court JudgeThomas W. Clark . . . . . . . . . . . . . . . . . . . . . . .. (2009) . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Magistrate Court JudgeEric S. Hunn . . . . . . . . . . . . . . . . . . . . . . .. (2002) . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Magistrate Court JudgeR. Todd Garbett . . . . . . . . . . . . . . . . . . . . . . .. (2012) . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Magistrate Court JudgeSuzanne Johnson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .(1994) . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Trial Court Administrator

DEPARTMENT HEADS

SIXTH JUDICIAL DISTRICT OFFICIALS(Bannock County is in the Sixth Judicial District)


COUNTY AND STATE OFFICIALS INFORMATION

September 30, 2014

Therese Marchetti . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Reed Findlay, U of I Educator . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Dan Copeland . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Seth Scott . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Gordon Howell . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Dan Copeland . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Melissa Hartman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .David Gates, Pocatello Fire Chief . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Devanee Morrison. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Bobette Wilson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Expenditure Category Type Name Classification

Governmental General Clerk-Auditor-Recorder General GovernmentAssessor General GovernmentTreasurer General GovernmentCommissioners General GovernmentCoroner HealthClerk of District Court Legal and JudicialCourthouse and Grounds General GovernmentContingency General GovernmentAgriculture Extension AgricultureData Processing General GovernmentJuvenile Probation Legal and JudicialPlanning and Development General GovernmentHealth Insurance General GovernmentAdult Probation Legal and JudicialLiability Insurance General GovernmentMailroom General GovernmentRevenue Sharing General Government

Governmental Special Revenue - Major Road and Bridge RoadsJustice Fund: Sheriff Public Safety Prosecuting Attorney Legal and Judicial Public Defender Legal and Judicial Jail Public SafetyAmbulance District Health

Governmental Special Revenue - Other District Court Legal and JudicialFair District Culture and RecreationFair Maintenance Culture and RecreationFair Exhibit Culture and RecreationHealth District HealthHistorical Society Culture and RecreationIndigent Welfare Junior College Culture and RecreationAppraisal General GovernmentVeterans Memorial Culture and RecreationNoxious Weed AgricultureMosquito Abatement HealthPILT General GovernmentSnowmobile Culture and RecreationCounty Boat Culture and RecreationJuvenile Facilities Public SafetyGrants General Government,

Public Safety, Health,Legal and Judicial, Roads,Culture and Recreation

Proprietary Enterprise - Major Solid Waste HealthEmergency Communications Public Safety

CLASSIFICATION OF FUNDS


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INDEPENDENT AUDITOR’S REPORT

To the Board of County CommissionersBannock County, Idaho

Members of the Idaho Society of Certified Public AccountantsMembers of the American Institute of Certified Public Accountants

Management's Responsibility for the Financial Statements

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.

Opinions

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

Report on the Financial StatementsWe have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of Bannock County as of and for the year ended September 30, 2014, and the related notes to the financial statements, which collectively comprise Bannock County’s basic financial statements as listed in the table of contents.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

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.

Deaton & Company, CharteredCertified Public Accountants

215 North 9th, Suite APocatello, ID 83201-5278

(208) 232-5825

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of Bannock County as of September 30, 2014, and the respective changes in financial position, and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Report on Summarized Comparative InformationWe have previously audited the County's 2013 financial statements, and our report dated March 26, 2014, expressed an unmodified opinion on those audited financial statements. In our opinion, the summarized comparative information presented herein as of and for the year ended September 30, 2013, is consistent, in all material respects, with the audited financial statements from which it has been derived.

Auditor's Responsibility

9

Pocatello, IdahoMarch 26, 2015

In accordance with Government Auditing Standards , we have also issued our report dated March 26, 2015, on our consideration of Bannock County’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering Bannock County’s internal control over financial reporting and compliance.

Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis and budgetary comparison information on pages 11–19 and 49-57 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 management’s 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 Reporting Required by Government Auditing Standards

The combining and individual nonmajor fund financial statements, budget and actual comparisons for governmental funds other than general and major special revenue funds, capital asset schedules, and the schedule of expenditures of federal awards 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 combining and individual nonmajor fund financial statements and the schedule of expenditures of federal awards are fairly stated in all material respects in relation to the basic financial statements as a whole.

The introductory and statistical sections 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.

Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise Bannock County's basic financial statements. The introductory section, combining and individual nonmajor fund financial statements, and statistical section, are presented for purposes of additional analysis and are not a required part of the basic financial statements. The schedule of expenditures of federal awards is presented for purposes of additional analysis as required by U.S. Office of Management and Budget Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations , and is also not a required part of the basic financial statements.

Other Matters

Required Supplementary Information

Other Information

10

Financial Highlights

•

••

•

•

Overview of the Financial Statements

Bannock County has no component units.

The government-wide financial statements can be found on pages 21-22 of this report.

Fund Financial Statements. A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. Bannock County, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All of the funds of Bannock County can be divided into three categories: governmental funds, proprietary funds, and fiduciary funds.

Bannock County

The assets of Bannock County exceeded its liabilities and deferred inflows at the close of the most recent fiscal year by $81,852,871 (net position). Of this amount, $31,655,544 (unrestricted net position) may be used to meet the government’s ongoing obligations to citizens and creditors.The government’s total net position increased by $1,899,107. At the end of the current fiscal year, total fund balance for the General Fund was $11,438,726 or 70 percent of total General Fund expenditures.

As management of Bannock County, we offer readers of Bannock County’s financial statements this narrative overview and analysis of the financial activities of Bannock County for the fiscal year ended September 30, 2014. We encourage readers to consider the information presented here in conjunction with additional information that we have furnished in our letter of transmittal, which can be found on page 1 of this report.

This discussion and analysis is intended to serve as an introduction to Bannock County’s basic financial statements. Bannock County’s basic financial statements comprise three components: 1) government-wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves.

Bannock County allowed 57 percent of the $2,273,916 State Revenue Sharing money to be allocated to the Justice Fund to help meet expenditures.Bannock County's salary scale was adjusted by 2 percent and target increases were given to employees that had one year qualifying service and were not at market on the Bannock County salary scale.

Management’s Discussion and Analysis

Employee health insurance expenditures came in $420,698 under budget.•

Government-Wide Financial Statements. The government-wide financial statements are designed to provide readers with a broad overview of Bannock County’s finances, in a manner similar to a private-sector business.

The statement of net position presents information on all of Bannock County’s assets and liabilities, with the differences between the two reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of Bannock County is improving or deteriorating.

The statement of activities presents information showing how the government’s net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods (e.g., uncollected taxes and earned but unused vacation leave).

Both of the government-wide financial statements distinguish functions of Bannock County that are principally supported by taxes and intergovernmental revenues (governmental activities ) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business-type activities ). The governmental activities of Bannock County include general government, public safety, road and bridge, health and welfare, culture and recreation, agriculture, and legal and judicial. The business-type activities of Bannock County include solid waste and emergency communications.

11

The basic governmental fund financial statements can be found on pages 23-28 of this report.

The basic proprietary fund financial statements can be found on pages 30-32 of this report.

Bannock County adopts annual budgets for most of its governmental funds. A budgetary comparison statement has been provided for these funds to demonstrate compliance with this budget.

Bannock County maintains twenty-two individual governmental funds. Information is presented separately in the governmental fund balance sheet and in the governmental fund statement of revenues, expenditures, and changes in fund balances for the General Fund, Road and Bridge Fund, Justice Fund, and Ambulance District Fund, all of which are considered to be major funds. Data from the other eighteen governmental funds are combined into a single, aggregated presentation. Individual fund data for each of these nonmajor governmental funds is provided in the form of combining statements elsewhere in this report.

The combining statements referred to earlier in connection with nonmajor governmental funds and additional fiduciary statements are presented immediately following the required supplementary information. Combining and individual fund statements and schedules can be found on pages 61-89 of this report.

Proprietary Funds. Bannock County maintains only one type of proprietary fund. Enterprise funds are used to report the same functions presented as business-type activities in the government-wide financial statements. Bannock County uses enterprise funds to account for its Solid Waste and for its Emergency Communications operation. Bannock County uses no internal service funds.

Proprietary funds provide the same type of information as the government-wide financial statements, only in more detail. The proprietary fund financial statements provide separate information for Solid Waste and for Emergency Communications, both of which are considered to be major funds of Bannock County.

Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the government’s near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.

Governmental Funds. Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a government’s near-term financing requirements.

Bannock County

Notes to the Financial Statements. The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements. The notes to the financial statements can be found on pages 35-48 of this report.

Fiduciary Funds. Fiduciary funds are used to account for resources held for the benefit of parties outside the government. Fiduciary funds are not reflected in the government-wide financial statement because the resources of those funds are not available to support Bannock County’s own programs. The accounting used for fiduciary funds is much like that used for proprietary funds. The basic fiduciary fund financial statement can be found on page 34 of this report.

Other information. In addition to the basic financial statements and accompanying notes, this report also presents certain required supplementary information concerning Bannock County’s budgetary reporting. Required Supplementary Information can be found on pages 49-57 of this report.

12

Government-Wide Financial Analysis

2014 2013 2014 2013 2014 2013

Current and Other Assets . . . . . . . .. 32,507,905$ 32,038,556$ 8,291,895$ 11,213,133$ 40,799,800$ 43,251,689$ Capital Assets . . . . . . . . . . . . . . . . . . . . 20,465,282 20,322,515 29,732,045 26,534,177 50,197,327 46,856,692

Total Assets . . . . . . . . . . . . . . . . . . 52,973,187 52,361,071 38,023,940 37,747,310 90,997,127 90,108,381

Long-term Liabilities Outstanding . . . . . . . . . . . . . . . . . 2,405,597 2,460,195 2,071,154 2,039,316 4,476,751 4,499,511 Other Liabilities . . . . . . . . . . . . . . . . . . . .. 3,935,330 3,985,524 551,831 1,506,403 4,487,161 5,491,927

Total Liabilities . . . . . . . . . . . . . . . . . . . .. 6,340,927 6,445,719 2,622,985 3,545,719 8,963,912 9,991,438

. 180,344 163,179 - - 180,344 163,179

. 180,344 163,179 - - 180,344 163,179

Net Position:Net Investment in Capital Assets . . . 20,465,282 20,232,599 29,732,045 26,534,177 50,197,327 46,766,776 Restricted . . . . . . . . . . . . . . . . . . . . . . . . . . - - - - - - Unrestricted . . . . . . . . . . . . . . . . . . . . . . . .. 25,986,634 25,519,574 5,668,910 7,667,414 31,655,544 33,186,988

Total Net Position . . . . . . . . . . . . . . . . . . . .. 46,451,916$ 45,752,173$ 35,400,955$ 34,201,591$ 81,852,871$ 79,953,764$

As noted earlier, net position may serve over time as a useful indicator of a government’s financial position. In the case of Bannock County, assets exceeded liabilities by $81,852,871 at the close of the most recent fiscal year.

Governmental Business-Type

One of the largest portions of Bannock County’s net position (61 percent) reflects its investment in capital assets (e.g., land buildings, machinery and equipment, infrastructure), less any related debt used to acquire those assets that is still outstanding. Bannock County uses these capital assets to provide services to citizens. These assets are not available for future spending. Although Bannock County’s investment in its capital assets is reported net of related debt, it should be noted that the resources to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities.

Bannock County’s Net Position

Bannock County

Total

Taxes Received in Advance . . . . . . .

Total Deferred Inflows . . . . . . . . . .

ActivitiesActivities

The majority of Bannock County’s net position (61 percent) are invested in capital assets, net of related debt. The remaining balance is unrestricted net position ($31,655,544) and may be used to meet the government’s ongoing obligations to citizens and creditors.

Unrestricted 38.7%

Government Net Position at 2014

Net Investment in

Capital Assets 61.3%

13

2014 2013 2014 2013 2014 2013Revenues: Program Revenues: Charges for Services . . . . . . . . . . . . . .. 13,420,136$ 13,875,906$ 4,908,933$ 4,605,436$ 18,329,069$ 18,481,342$ Operating Grants and Contributions . . . . . . . . . . . . . . . . . .. 3,833,899 4,344,905 - - 3,833,899 4,344,905 Capital Grants and Contributions . . . . . . . . . . . . . . . . . .. 242,135 35,705 - - 242,135 35,705 General Revenues: Property Taxes . . . . . . . . . . . . . . . . . .. 23,033,584 21,551,491 - - 23,033,584 21,551,491 Other Taxes . . . . . . . . . . . . . . . . . . . . 4,507,829 4,398,182 - - 4,507,829 4,398,182 Other . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,537,659 11,075 71,854 239,023 1,609,513 250,098

Total Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . .. 46,575,242 44,217,264 4,980,787 4,844,459 51,556,029 49,061,723

Expenses: General Government . . . . . . . . . . . . . . . . . . . . . . . . .. 14,469,964 12,473,770 - - 14,469,964 12,473,770 Public Safety . . . . . . . . . . . . . . . . . . . . . . . . . .. 11,360,015 11,818,408 - - 11,360,015 11,818,408 Road and Bridge . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4,793,800 5,708,686 - - 4,793,800 5,708,686 Health and Welfare . . . . . . . . . . . . . . . . . . . . . . . .. 5,421,996 5,999,074 - - 5,421,996 5,999,074 Culture and Recreation . . . . . . . . . . . . . . . . . . . . . .. 1,533,461 1,586,212 - - 1,533,461 1,586,212 Agriculture . . . . . . . . . . . . . . . . . . . . . . .. 616,736 748,004 - - 616,736 748,004 Legal and Judicial . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7,679,527 7,730,136 - - 7,679,527 7,730,136 Solid Waste . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - 2,604,727 2,312,481 2,604,727 2,312,481 Emergency Communications . . . . . . . . . . . . . . . . . . . .. - - 1,176,696 952,008 1,176,696 952,008

Total Expenses . . . . . . . . . . . . . . . . 45,875,499 46,064,290 3,781,423 3,264,489 49,656,922 49,328,779

Increases in Net Position . . . . . . . . . 699,743 (1,847,026) 1,199,364 1,579,970 1,899,107 (267,056) Net Position - Beginning, as Restated . . . . . . . . . . . . . . . . 45,752,173 47,599,199 34,201,591 32,621,621 79,953,764 80,220,820 Net Position - Ending . . . . . . . . . . . 46,451,916$ 45,752,173$ 35,400,955$ 34,201,591$ 81,852,871$ 79,953,764$

Bannock County

Bannock County’s Change in Net Position

Governmental

The government’s net position increased by $1,899,107 during the current fiscal year. The book value of capital assets, net of related debt, increased by $3,430,551. The increase in capital assets were attributable to new ambulance equipment ($170,983), new road and bridge equipment ($265,798), new sheriff vehicles ($428,248), finished construction on a methane gas system at our landfill ($2,986,845), and emergency communications equipment ($418,734) to list a few. Unrestricted net position decreased by $1,531,444; which comprised of an increase in unrestricted net position for governmental activities ($467,060) and a decrease for business type activities ($1,998,504).

At the end of the current fiscal year, Bannock County is able to report positive balances in both categories of net position, both for the government as a whole, as well as for its separate governmental and business-type activities. The same situation held true for the prior fiscal year.

ActivitiesBusiness-Type

TotalActivities

14

•••

Capital GrantsCharges for ServicesOtherOther TaxesOperating GrantsProperty Taxes

Governmental Activities. Governmental activities increased Bannock County’s net position by $699,743, as compared to adecrease of $1,847,026 in fiscal year 2013. Some key elements of this increase are as follows:

Bannock County

Investment income in the current fiscal year was $451,198. An increase over the prior year of $884,006.

Sales tax increased $132,152 when compared to fiscal year 2013.Property tax revenues increased by $1,482,093 when compared to fiscal year 2013.

$- $500

$1,000 $1,500 $2,000 $2,500 $3,000 $3,500 $4,000 $4,500 $5,000 $5,500 $6,000 $6,500 $7,000 $7,500 $8,000 $8,500 $9,000 $9,500

$10,000 $10,500 $11,000 $11,500 $12,000 $12,500 $13,000 $13,500 $14,000 $14,500 $15,000 $15,500

Thou

sand

s

Expenses and Program Revenues - Governmental Activities

Expenses Program Revenues

Capital Grants .5% Charges for Services

28.8%

Other 3.3%

Other Taxes 9.7%

Operating Grants 8.2%

Property Taxes 49.5%

Revenues by Source - Governmental Activities

15

Financial Analysis of the Government’s Funds

Bannock County

As of the end of the current fiscal year, Bannock County’s governmental funds reported combined ending fund balances of $27,410,809. Bannock County has non-spendable fund balances of $297,077 held for inventory. Restricted fund balance monies include grant programs totaling $623,992 and funding restricted programs of $349,967. Committed fund balance totals $7,623,826 to allow for cash flow for the first three months of the fiscal year before property tax dollars are collected. Assignments are the balance of Special Revenue Fund balance amounts held for spending by definition of the Special Revenue Fund.

Governmental Funds. The focus of Bannock County’s governmental funds is to provide information on near-term inflows, outflows, and balances of spendable resources. Such information is useful in assessing Bannock County’s financing requirements. In particular, unassigned fund balance may serve as a useful measure of a government’s net resources available for spending at the end of the fiscal year.

Even though property taxes (49 percent) provide the largest percentage of County revenue, charges for services (29 percent) and operating grants (8 percent) continue to provide a large percentage of County revenue sources. County management philosophy has been to provide property tax relief through increased charges for services when appropriate.

As noted earlier, Bannock County uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements.

Business-Type Activities. Business-type activities increased Bannock County’s net position by $1,199,364, accounting for the total growth in the government’s net assets. Investment in capital assets increased by $3,197,868 after depreciation mainly due to the new landfill methane gas system project ($2,986,845) and the purchase of new emergency communication equipment ($418,734). Unrestricted assets decreased by $1,998,504.

$- $500

$1,000 $1,500 $2,000 $2,500 $3,000 $3,500 $4,000

Solid Waste Emergency

Thou

sand

s

Expenses and Program Revenues - Business-Type Activities

Expenses Program Revenues

Charges For Services 98.5%

Other 1.5%

Revenues by Source - Business-Type Activities

16

•• Charges for services were $671,426 above budgeted projections. •

••

•

General Fund Budgetary Highlights

• $12,643 was reduced from the Commissioners' Contingency department. • $697 was absorbed by reserves.

• $367,000 was underspent in the Clerk department; these funds were unspent mainly in election operating expenditures.••

••

•

Other Major Fund changes to Fund Balance:

The Justice Fund: Total fund balance was $4,979,394 at the end of the current fiscal year, this was a slight increase of $4,659.The Road and Bridge Fund: Actual fund balance decreased by $272,049; that amount was less than the anticipated changes to fund balance.

Bannock County

The Emergency Communications net asset decrease for the fiscal year was $142,053. Both revenues and expenses saw increases when compared to the prior fiscal year.

$69,000 was underspent in the Commission department; these funds were unspent in operating expenditures.

The General Fund is the chief operating fund of Bannock County. At the end of the current fiscal year, unassigned fund balance of the General Fund was $5,400,805. As a measure of the General Fund’s liquidity, it may be useful to compare this unassigned fund balance to total fund expenditures. Unassigned fund balance represents 33 percent of total General Fund expenditures.

$95,000 was underspent in the Courthouse and Grounds department; these funds were unspent in operating expenditures and unused salary monies due to turnover.

The fund balance of Bannock County’s General Fund increased by $906,028 at the end of the current fiscal year. During the budget process, County administration anticipated the use of fund balance reserves to help balance the budget. Fewer reserves were used than anticipated due to revenue receipts exceeding budgeted amounts and expenditures spent under the budgeted amounts. Key factors were as follows:

Differences between the final amended budget and the actual results are summarized below:

The Ambulance Fund: Increase in fund balance in the amount of $98,829.

During the current fiscal year, the budget was decreased for an unanticipated loss in property tax revenues in the amount of $13,340. These increases are summarized below:

Unrestricted net position of the Solid Waste Fund at the end of the year were $4,994,507 and those for the Emergency Communications operation were $674,403. The total change in net assets for the Solid Waste Fund was an increase of $1,341,417 and a decrease in the Emergency Communications Fund of $142,053. The Solid Waste Fund has been building reserves to assist in the funding of the future landfill site that will be used when the current site is full; this will be in one to two years.

Liquor Apportionment was $161,489 above budgeted projections.

$37,000 was underspent in the Probation department; these funds were unspent due to unused salary monies due to turnover.

Proprietary Funds. Bannock County’s proprietary funds provide the same type of information found in the government-wide financial statements, but in more detail.

$278,000 was underspent in the Contingency department; these funds were not needed for any unforeseen expenditures.$91,000 was underspent in the Planning and Development department; these funds were unspent in unused salary monies due to turnover.

Other factors concerning the finances of these two funds have already been addressed in the discussion of Bannock County’s business-type activities.

Actual receipt of Revenue Sharing was $973,916 above budgeted projections.

17

Capital Asset and Debt Administration

Major capital asset events during the current fiscal year included the following:

Governmental-Type Activities:

• Parking garage for Noxious Weed/Mosquito Departments ($49,908).• Road and Bridge equipment ($265,798).• Ambulance equipment ($170,983) and sheriff vehicles ($428,248).• Fairgrounds buildings ($71,519).•

Business-Type Activities:

• Emergency communications equipment ($418,734) and buildings ($43,690).• Purchase of landfill equipment ($240,000). • A methane gas system for the landfill ($2,986,845) was completed.• The disposal of landfill equipment ($535,633).

2014 2013 2014 2013 2014 2013

Land . . . . . . . . . . . . . . . . . . . . . . . . 1,141,708$ 1,130,675$ 19,800,190$ 19,210,355$ 20,941,898$ 20,341,030$ Construction in Progress . . . . . . . . . - - - 2,890,654 - 2,890,654 Buildings and Improvements . . . . . . . . . . . . . . . 8,967,150 9,227,070 5,153,108 1,179,455 14,120,258 10,406,525 Machinery and Equipment . . . . . . . . . . . . . . . . . . 3,375,996 2,906,314 4,778,747 3,253,713 8,154,743 6,160,027 Infrastructure . . . . . . . . . . . . . . . . . . 6,980,428 7,058,456 - - 6,980,428 7,058,456

Total . . . . . . . . . . . . . . . . . . . . . . 20,465,282$ 20,322,515$ 29,732,045$ 26,534,177$ 50,197,327$ 46,856,692$

Additional information on Bannock County’s capital assets can be found in Note C on pages 42-43 of this report.

(net of depreciation)

Business-Type

Bannock County

Governmental

Bannock County’s Capital Assets

Capital Assets. Bannock County’s investment in capital assets for its governmental and business-type activities as of September 30, 2014, amounts to $50,197,327 (net of accumulated depreciation). This investment in capital assets includes land, construction in progress, buildings and improvements, machinery and equipment, and infrastructure (roads and bridges).

Activities Activities

The disposal of vehicles ($132,340) and heavy equipment ($286,823).

Total

18

2014 2013 2014 2013 2014 2013

Capital Leases . . . . . . . . . . . . -$ 89,916$ -$ -$ -$ 89,916$

Total . . . . . . . . . . . . . . . . . . -$ 89,916$ -$ -$ -$ 89,916$

Bannock County has an “A1” rating from Moody’s for general obligation debt.

Additional information on Bannock County’s long-term debt can be found in Note E on page 44 of this report.

Economic Factors and Next Year’s Budgets and Rates

•

•• The population in the County was estimated to have a slight decrease.

All of these factors were considered in preparing Bannock County’s budget for the 2015 fiscal year.

Requests for Information

State statutes limit the amount of general obligation debt a governmental entity may issue to 2 percent of its total assessed valuation. The current debt limitation for Bannock County is $105,082,775.

The County continues to seek opportunities for grant revenues. The anticipated budget for governmental fund grants was kept at $1,100,000, the same as the prior fiscal year. (The County anticipates grant funds to be used for court related activities, public safety, ambulance, and road and bridge functions).

One new elected official assumed office on January 12, 2015. Jared Paul Stein will take office as Bannock County Assessor.

Revenues were projected to increase for the fiscal year 2015 budget.

Long-Term Debt. At the end of the current fiscal year, Bannock County had no bonded debt and no capital lease debt outstanding.

Bannock County’s Outstanding Debt

Bannock County

Total

This financial report is designed to provide a general overview of Bannock County’s finances for all those with an interest in the government’s finances. Questions concerning any of the information provided in this report or requests for additional financial information should be addressed to the Auditing Department, 624 E. Center, Room 104, Bannock County, Pocatello, Idaho, 83201-6274.

Bannock County made its last capital lease payment during fiscal year 2014.

The labor force in Bannock County has decreased slightly while personal income increased slightly.

ActivitiesGovernmental

Activities

The unemployment rate for Bannock County is currently 4.1 percent, which is less than one year ago. The State’s average unemployment rate is 3.7 percent and the national average is 5.6 percent.

General Obligation Bonds and Capital Leases

Business-Type

19

This page contains no financial information.

20

2013Governmental Business-Type Actual Activities Activities Total Amount

ASSETSCash and Cash Equivalents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 11,259,775$ 3,067,508$ 14,327,283$ 16,822,182$ Investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 17,202,295 4,854,774 22,057,069 22,163,111 Receivables, Net of Allowance for Uncollectibles . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 634,872 351,122 985,994 946,152 Taxes Receivable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,095,662 - 1,095,662 1,063,382 Intergovernmental Receivable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,018,224 18,491 2,036,715 1,863,374 Leases Receivable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - 89,916 Inventory . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 297,077 - 297,077 303,572 Prepaids. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - Capital Assets, Net of Depreciation

Land . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,141,708 19,800,190 20,941,898 20,341,030 Construction in Progress . . . . . . . . . . . . . . . . . . . . . . - - - 2,890,654 Buildings and Improvements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8,967,150 5,153,108 14,120,258 10,406,525 Machinery and Equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3,375,996 4,778,747 8,154,743 6,160,027 Infrastructure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6,980,428 - 6,980,428 7,058,456

Total Assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 52,973,187$ 38,023,940$ 90,997,127$ 90,108,381$

LIABILITIESAccounts Payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,802,689 515,654 3,318,343 4,225,677 Direct Deposit Payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 807,641 36,177 843,818 806,284 Interest Payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - 3,966 Health Insurance Payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 325,000 - 325,000 325,000 Unearned Revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - 131,000 Long-term Debt

Due within one year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,185,944 174,117 1,360,061 1,386,088 Due in more than one year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,219,653 1,897,037 3,116,690 3,113,423

Total Liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6,340,927 2,622,985 8,963,912 9,991,438

DEFERRED INFLOWSTaxes Received in Advance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 180,344 - 180,344 163,179

NET POSITIONNet Investment in Capital Assets . . . . . . . . . . . . . . . . . .. 20,465,282 29,732,045 50,197,327 46,766,776 Unrestricted . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 25,986,634 5,668,910 31,655,544 33,186,988

Total Liabilities, Deferred Inflows, and Net Position . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 52,973,187$ 38,023,940$ 90,997,127$ 90,108,381$

The notes to the financial statements are an integral part of this statement.


STATEMENT OF NET POSITION

September 30, 2014With Comparative Actual Amounts on September 30, 2013

21

Operating CapitalCharges for Grants and Grants and Governmental Business-Type 2013

Expenses Services Contributions Contributions Activities Activities Total TotalsFUNCTIONS/PROGRAMSGovernmental Activities:

General Government . . . . . . . . . . . . . . . . . . . . . . . .. 14,469,964$ 6,781,959$ 562,813$ -$ (7,125,192)$ -$ (7,125,192)$ (5,609,414)$ Public Safety . . . . . . . . . . . . . . . . . . . . . . . .. 11,360,015 2,873,827 356,234 - (8,129,954) - (8,129,954) (8,596,360) Road and Bridge . . . . . . . . . . . . . . . . . . . . . . . .. 4,793,800 359,187 2,355,803 111,135 (1,967,675) - (1,967,675) (2,084,150) Health and Welfare . . . . . . . . . . . . . . . . . . . . . . . .. 5,421,996 1,805,052 117,813 131,000 (3,368,131) - (3,368,131) (3,510,633) Culture and Recreation . . . . . . . . . . . . . . . . . . . . . . .. 1,533,461 166,689 - - (1,366,772) - (1,366,772) (1,383,669) Agriculture . . . . . . . . . . . . . . . . . . . . . . .. 616,736 90,759 - - (525,977) - (525,977) (726,872) Legal and Judicial . . . . . . . . . . . . . . . . . . . . . . .. 7,679,527 1,342,663 441,236 - (5,895,628) - (5,895,628) (5,896,676) Total Governmental Activities . . . . . . . . . . . . . . . . . . . . . . .. 45,875,499 13,420,136 3,833,899 242,135 (28,379,329) - (28,379,329) (27,807,774)

Business-Type Activities:Solid Waste . . . . . . . . . . . . . . . . . . . . . . .. 2,604,727 3,875,520 - - - 1,270,793 1,270,793 1,383,524 Emergency Communications . . . . . . . . . . . . . . . . . . . . . . .. 1,176,696 1,033,413 - - - (143,283) (143,283) (42,577) Total Business-Type Activities . . . . . .. 3,781,423 4,908,933 - - - 1,127,510 1,127,510 1,340,947 Total Primary Government . . . . . . . . . . . .. 49,656,922$ 18,329,069$ 3,833,899$ 242,135$ (28,379,329)$ 1,127,510$ (27,251,819)$ (26,466,827)

General Revenues:Property Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . 23,033,584 - 23,033,584 21,551,491 Sales Taxes . . . . . . . . . . . . . . . . . . . . . . . . . .. 3,953,056 - 3,953,056 3,820,904 Liquor Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . 554,773 - 554,773 577,278 Investment Income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 451,198 13,854 465,052 (416,660)

Gain/Loss on Capital Asset Disposal . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 20,507 58,000 78,507 197,429 Other Miscellaneous . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,065,954 - 1,065,954 1,129,243 Total General Revenue . . . . . . . . . . . . . . . . . . . . . . . . . .. 29,079,072 71,854 29,150,926 26,859,685

Change in Net Position . . . . . . . . . . . . . . . . . . . . . . . . . .. 699,743 1,199,364 1,899,107 392,858 Net Position - Beginning . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 45,752,173 34,201,591 79,953,764 80,220,820

Reclassification of Fund Net Position. - - - (659,914)

Net Position - Ending . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 46,451,916$ 35,400,955$ 81,852,871$ 79,953,764$


to Fiduciary Fund . . . . . . . . . . . . . . . . . . . . . . . . . . .

And Changes in Net Assets Program RevenuesNet (Expense) Revenue


STATEMENT OF ACTIVITIES

For the Fiscal Year Ended September 30, 2014With Comparative Totals for the Fiscal Year Ended September 30, 2013

22

Bannock County reports the following major governmental funds:

Current ExpenseMaximum tax levy: 0.002000000Current tax levy: 0.001611413

Liability InsuranceMaximum tax levy: unlimitedCurrent tax levy: 0.000088794

Justice FundMaximum tax levy: 0.002000000Current tax levy: 0.001966407

Road and Bridge - This fund is used to account for the road and bridge functions of the County. Idaho Code 40-801a

Road and BridgeMaximum tax levy: 0.002000000Current tax levy: 0.000458427

Ambulance District - This fund accounts for the activities of the County-wide ambulance district. Idaho Code 31-3908

Ambulance DistrictMaximum tax levy: 0.000400000Current tax levy: 0.000397195

MAJOR GOVERNMENTAL FUNDS

General Fund - The General Fund is used to account for resources traditionally associated with government which are not required legally or by sound financial management to be accounted for in another fund.

Justice Fund - This fund was established to provide funding for the operation of the County Sheriff’s department and maintenance of County jails, operation of the Prosecuting Attorney’s office, and for public defender services. Idaho Code 63-805


23

General Justice Road and Fund Fund Bridge

ASSETSCash and Cash Equivalents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4,775,843$ 2,157,475$ 636,794$ Cash with Paying Agent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8,463 67,586 - Investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7,406,960 3,414,518 1,007,816 Intergovernmental Receivables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 807,405 194,280 716,105 Grant Revenue Receivables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - Fees Receivable, Net of Allowance for Uncollectibles . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - Taxes Receivable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 304,363 380,390 69,251 Inventory . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - 297,077 Prepaids . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - Total Assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 13,303,034$ 6,214,249$ 2,727,043$ LIABILITIES, DEFERRED INFLOWS, AND FUND BALANCESLiabilities: Accounts Payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 931,780$ 511,719$ 357,996$ Direct Deposit Payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 253,129 332,495 70,969 Health Insurance Payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 325,000 - - Unavailable Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - Total Liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,509,909 844,214 428,965 Deferred Inflows: Unavailable Property Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 292,998 330,939 60,248 Taxes Received in Advance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 61,401 59,702 8,598 Total Deferred Inflows . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 354,399 390,641 68,846 Fund Balance: Nonspendable: Inventories . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - - 297,077 Restricted for: Grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - Funding Source Restrictions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - - - Committed for: Funds Held for Minimum Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,859,755 1,493,818 557,308 Assigned for: General Government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3,178,166 - - Public Safety . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - 3,485,576 - Road and Bridge . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - 1,374,847 Health and Welfare . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - - - Culture and Recreation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - Agriculture . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - Legal and Judicial . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - Unassigned . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5,400,805 - - Total Fund Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11,438,726 4,979,394 2,229,232 Total Liabilities, Deferred Inflows, and Fund Balances . . . . . . . . . . . . . . . . . . . . 13,303,034$ 6,214,249$ 2,727,043$

reported in the governmental funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Long-term liabilities are not due and payable in the current period and, therefore are not reported

Interest payable used in the governmental activities is not payable from the current resources and, therefore, is not reported in the governmental funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Unavailable property taxes represent amounts that were not available to fund current expenditures and, therefore, are not reported in the governmental funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net Assets of Governmental Activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .


Capital assets used in governmental activities are not financial resources, and therefore, are not

in the governmental funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .


BALANCE SHEETGOVERNMENTAL FUNDS

September 30, 2014

Amounts reported for governmental activities in the statement of net assets are different because:

24

Nonmajor 2014 TotalAmbulance Governmental Governmental District Funds Funds

603,401$ 2,982,869$ 11,156,382$ - 27,344 103,393

954,971 4,418,030 17,202,295 16,891 128,826 1,863,507

- 154,717 154,717 634,872 - 634,872 73,120 268,538 1,095,662

- - 297,077 - - -

2,283,255$ 7,980,324$ 32,507,905$

266,042$ 735,152$ 2,802,689$ - 151,048 807,641 - - 325,000 - - -

266,042 886,200 3,935,330

63,613 233,624 981,422 12,023 38,620 180,344 75,636 272,244 1,161,766

- - 297,077

- 623,992 623,992 349,967 349,967

485,394 2,227,551 7,623,826

- 630,286 3,808,452 - - 3,485,576 - - 1,374,847

1,456,183 1,556,935 3,013,118 - 488,184 488,184 - 125,433 125,433 - 819,532 819,532 - - 5,400,805

1,941,577 6,821,880 27,410,809 2,283,255$ 7,980,324$

reported in the governmental funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20,465,282

. (2,405,597)

therefore, is not reported in the governmental funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -

therefore, are not reported in the governmental funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 981,422 Net Assets of Governmental Activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46,451,916$

Capital assets used in governmental activities are not financial resources, and therefore, are not

in the governmental funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Amounts reported for governmental activities in the statement of net assets are different because:

25

General Justice Road and AmbulanceREVENUES Fund Fund Bridge District Taxes: Property Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6,836,698$ 7,903,358$ 1,346,042$ 1,590,530$ Sales Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,493,230 1,836,377 160,981 59,857 Liquor Apportionment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 511,489 - - - Cigarette Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 220,082 - - - Ag Replacement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 66,253 - - 2,820 Other General Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 83,725 - - - Licenses and Permits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 225,022 119,433 - - Charges for Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6,852,823 1,179,407 359,187 1,485,076 Highway Users . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - 2,355,803 - Intergovernmental - Program Specific . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 231,566 400,413 62,839 22,676 Intergovernmental - General . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - Investment Income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 449,745 - - 1,453 Fines and Court Costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 270 385,205 - - Miscellaneous Revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 121,471 68,222 22,463 10,382

Total Revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 17,092,374 11,892,415 4,307,315 3,172,794

EXPENDITURESCurrent: General Government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 12,876,469 - - - Public Safety . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - 9,907,301 - - Roads . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - 4,387,235 - Health and Welfare . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 91,388 - - 3,073,965

Culture and Recreation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - Agriculture . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 166,040 - - - Legal and Judicial . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,937,306 1,970,423 - -

Capital Outlay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 314,776 10,032 192,129 -

Total Expenditures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 16,385,979 11,887,756 4,579,364 3,073,965

Excess Revenues (Expenditures) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 706,395 4,659 (272,049) 98,829

OTHER FINANCING SOURCES (USES)Sale of Assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - Transfers In (Out) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 199,633 - - -

Total Other Financing Sources (Uses) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 199,633 - - -

Net Change in Fund Balances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 906,028 4,659 (272,049) 98,829

FUND BALANCE, BEGINNING OF YEAR . . . . 10,532,698 4,974,735 2,501,281 1,842,748

Reclassification of Fund Balance . . . . . . . . . . . .. - - - -

FUND BALANCE, END OF YEAR . . . . . . . . . . . 11,438,726$ 4,979,394$ 2,229,232$ 1,941,577$



For the Fiscal Year Ended September 30, 2014With Comparative Totals for the Fiscal Year Ended September 30, 2013

GOVERNMENTAL FUNDSSTATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE

26

Nonmajor 2014 2013Governmental Governmental Governmental

Funds Funds Funds

5,244,476$ 22,921,104$ 21,658,351$ 402,611 3,953,056 3,820,904

43,284 554,773 577,278 - 220,082 225,095 - 69,073 69,073 - 83,725 146,086

20,691 365,146 455,409 2,072,905 11,949,398 12,022,764

- 2,355,803 2,335,480 1,172,050 1,889,544 2,528,751

493,821 493,821 454,684 - 451,198 (432,808)

445,278 830,753 864,138 74,199 296,737 364,938

9,969,315 46,434,213 45,090,143

1,203,704 14,080,173 12,145,981 1,188,612 11,095,913 11,485,111

- 4,387,235 4,501,187 2,687,003 5,852,356 6,369,153 1,047,019 1,047,019 1,103,103

425,040 591,080 1,462,670 2,760,298 7,668,027 7,662,428

739,532 1,256,469 1,249,953

10,051,208 45,978,272 45,979,586

(81,893) 455,941 (889,443)

- - - (199,633) - -

(199,633) - -

(281,526) 455,941 (1,549,357)

7,103,406 26,954,868 28,504,225

- - (659,914)

6,821,880$ 27,410,809$ 26,954,868$

27

Net Change in Fund Balance - Total Governmental Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 455,941$

Amounts reported for governmental activities in the Statement of Net Assets are different because:

Governmental funds report capital outlays as expenditures. However, in the Statement ofActivities, the cost of those assets is depreciated over their estimated useful lives. Thisis the amount by which capital outlays exceeded depreciation in the current period.

Capital Outlay, Net of Contributed Assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,256,469$ Depreciation Expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (1,211,827)

Excess of Capital Outlay over Depreciation Expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 44,642

Transactions involving capital assets such as sales and other disposals(gain/loss), as well as donations, are reported in the Statement of Activities but onlyproceeds from sales are reported in the governmental funds.

. 98,125

Some revenues in the governmental funds are deferred because they are not collectedwithin the prescribed time period after year-end. On the accrual basis, however, thoserevenues would be recognized, regardless of when they are collected. Because of the“availability” criterion under the modified accrual basis of accounting the following hasbeen deferred:

Property Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 42,471

Repayment of long-term debt is reported as an expenditure in governmental funds, butthe repayment reduces long-term liabilities in the Statement of Net Assets. In the currentyear, these amounts consisted of:

Capital Lease Payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 89,916

Some expenses reported in the Statement of Activities do not require the use of currentfinancial resources and, therefore, are not reported as expenditures in governmentalfunds.

Other Post-Employment Benefit Obligations . . . . . . . . . . . . . . . . . . . .. (70,042) Compensated Absences . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34,724 Accrued Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3,966

Total Additional Amounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. (31,352)

Change in Net Assets of Governmental Activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 699,743$



RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES,AND CHANGES IN FUND BALANCE OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES

For the Fiscal Year Ended September 30, 2014

Sales, disposals, and donations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

28

Enterprise Funds

Maximum tax levy: 0.000400000Current tax levy: 0.000000000

MAJOR PROPRIETARY FUNDS

Major proprietary funds account for the County operations that provide goods or services to the general public and finance their operations mainly through user charges. The following provides a brief description of the proprietary funds.

Solid Waste - This fund is used to account for the provision of sanitary landfill services throughout the County. Idaho Code 31-4404

Emergency Communications - This fund is used for initiation, maintenance, and enhancement of a consolidated emergency communications system (911) within the County. A telephone user fee, not to exceed one dollar, was authorized by the electorate of the County to provide for the funding. Idaho Code 31-48

No tax levy revenue is involved in this fund. Current user fee is one dollar per month.

Pebble Creek Mountain Range: Photo by Ralph Maughan

29

Solid Emergency Waste Communications Total

ASSETSCurrent Assets:

Cash and Cash Equivalents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,664,499$ 403,009$ 3,067,508$ Investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4,216,955 637,819 4,854,774 Fees Receivable, Net of Allowance for Uncollectibles . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 351,122 - 351,122 Intergovernmental Receivable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 18,491 - 18,491 Total Current Assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7,251,067 1,040,828 8,291,895

Noncurrent Assets:Capital Assets: Land . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 19,799,335 855 19,800,190 Buildings and Improvements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5,553,758 463,760 6,017,518 Machinery and Equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5,245,719 3,205,679 8,451,398 Less Accumulated Depreciation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. (2,893,822) (1,643,239) (4,537,061) Total Noncurrent Assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 27,704,990 2,027,055 29,732,045 Total Assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 34,956,057 3,067,883 38,023,940

LIABILITIESCurrent Liabilities:

Accounts Payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 176,404 339,250 515,654 Direct Deposit Payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 31,070 5,107 36,177 Interest Payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - Leases Payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - -

Compensated Absences Payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 38,179 13,241 51,420 Landfill Closure Payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 122,697 - 122,697 Total Current Liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 368,350 357,598 725,948

Noncurrent Liabilities:Leases Payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - Compensated Absences Payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 25,452 8,827 34,279 Landfill Closure Payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,862,758 - 1,862,758 Total Noncurrent Liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,888,210 8,827 1,897,037 Total Liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,256,560 366,425 2,622,985

NET POSITIONInvested in Capital Assets, Net Position . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 27,704,990 2,027,055 29,732,045 Unrestricted . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4,994,507 674,403 5,668,910

Total Net Position . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 32,699,497$ 2,701,458$ 35,400,955$


ENTERPRISE FUNDS


STATEMENT OF NET POSITIONPROPRIETARY FUNDS

September 30, 2014

BUSINESS-TYPE ACTIVITIES

30


Operating Revenues:Charges for Sales and Services: Fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . 1,258,131$ 975,941$ 2,234,072$ Landfill Permits/Gate Fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . 1,455,386 - 1,455,386 City Residential Fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . 1,014,929 - 1,014,929 Sale of Energy from Gas System . . . . . . . . . . . . . . . . . 116,501 - 116,501 Miscellaneous . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . 30,573 57,472 88,045 Total Operating Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . 3,875,520 1,033,413 4,908,933

Operating Expenses:Salaries and Wages . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . 694,682 107,299 801,981 Employee Benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . 286,052 58,498 344,550 Services and Supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . 1,359,613 743,933 2,103,546 Depreciation/Amortization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . 264,380 266,966 531,346 Total Operating Expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . 2,604,727 1,176,696 3,781,423 Operating Income (Loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . 1,270,793 (143,283) 1,127,510

Non-Operating Revenues (Expenses):Interest Revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . 12,624 1,230 13,854 Proceeds from Sales of Capital Assets . . . . . . . . .. . . 58,000 - 58,000 Total Non-Operating Revenue (Expenses) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . 70,624 1,230 71,854 Change in Net Assets . . . . . . . . . . . . . . . . . . 1,341,417 (142,053) 1,199,364

Total Net Assets - 10/01/2013. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . 31,358,080 2,843,511 34,201,591 Total Net Assets - 9/30/2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . 32,699,497$ 2,701,458$ 35,400,955$


ENTERPRISE FUNDS


STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITIONPROPRIETARY FUNDS


BUSINESS-TYPE ACTIVITIES

31


CASH FLOWS FROM OPERATIONSCash Received From Customers and Users . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3,863,428$ 975,941$ 4,839,369$ Cash Payments for Personnel Costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. (994,196) (163,031) (1,157,227) Cash Payments for Services and Supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. (1,302,614) (788,321) (2,090,935) Other Operating Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 30,573 57,472 88,045 Net Cash Provided (Used) by Operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,597,191 82,061 1,679,252

CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIESPrincipal Payments of Leases. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 89,916 - 89,916 Cash Received From Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - Net Cash Provided (Used) by Noncapital Financing Activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 89,916 - 89,916

CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES

Sale of Capital Assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 58,000 - 58,000 Acquisition of Capital Assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. (4,188,975) (464,888) (4,653,863) Net Cash Provided (Used) by Capital and Related Financing Activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. (4,130,975) (464,888) (4,595,863)

CASH FLOWS FROM INVESTING ACTIVITIESCash Received From Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 12,624 1,230 13,854 Net Cash Provided (Used) by Investing Activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 12,624 1,230 13,854

Net Increase in Cash and Cash Equivalents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. (2,431,244) (381,597) (2,812,841) Cash and Cash Equivalent - Beginning . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 9,312,698 1,422,425 10,735,123 Cash and Cash Equivalent - Ending . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6,881,454$ 1,040,828$ 7,922,282$

Reconciliation of Operating Income to Net Cash Flowsfrom Operating Activities

Operating Income (Loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,270,793$ (143,283)$ 1,127,510$ Add Depreciation Expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 264,380 266,966 531,346 (Increase)/Decrease in Assets Fees Receivable, Net of Allowances for Uncollectibles . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 36,972 - 36,972

. (18,491) - (18,491) Increase/(Decrease) in Liabilities Accounts Payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 12,382 (44,388) (32,006)

. - - - Direct Deposit Payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,403 680 2,083 Compensated Absences . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. (14,865) 2,086 (12,779) Landfill Closure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 44,617 - 44,617 Net Cash Flows from Operating Activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,597,191$ 82,061$ 1,679,252$

Accrued Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Non-Cash Transaction: Emergency Communications payments in the amount of $315,739 and Solid Waste equipment payments of $4,151.



PROPRIETARY FUNDSSTATEMENT OF CASH FLOWS

ENTERPRISE FUNDS BUSINESS-TYPE ACTIVITIES


Intergovernmental Receivables . . . . . . . . . . . . . . . . . . . . . .

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FIDUCIARY FUNDS

Fiduciary Funds are used to report assets held in a trustee or agency capacity for others and which therefore cannot be used to support the County’s own programs. In Bannock County, there are no trust funds - but there are several agency funds. The County’s Agency Funds are further described and presented beginning on page 88.

Fish Creek Mountain Range: Photo by Ralph Maughan

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AGENCY FUNDS

ASSETSCash and Cash Equivalents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . 981,738$ Cash with Paying Agent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . - Investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . 1,553,743 Intergovernmental Receivable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . 644,099 Fees Receivable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . - Taxes Receivable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . 2,455,572

Total Assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . 5,635,152$

LIABILITIESAccounts Payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . 937,879$ Due to Others . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . 4,697,273

Total Liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . 5,635,152$



STATEMENT OF FIDUCIARY NET POSITIONFIDUCIARY FUNDS

September 30, 2014

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I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

A. Reporting Entity

B. Government-Wide Statements and Fund Financial Statements

The County contributes to the multi-employer Public Employee Retirement System of Idaho (PERSI) and the Idaho Counties Risk Management Program (ICRMP). PERSI is administered by the State of Idaho and ICRMP is administered by the Idaho Association of Counties. Since the County does not administer or is not dominant in either plan, the financial statements of these plans are not included in this report. A copy of the PERSI report can be obtained from the Public Employee Retirement System of Idaho office in Boise, Idaho. A copy of the ICRMP report can be obtained from the Idaho Counties Risk Management Program also in Boise, Idaho.

For financial reporting purposes, management has considered all potential component units. The decision to include or not include a potential component unit in the reporting entity was made by applying the criteria set forth in the generally accepted accounting principles. The criterion for including a potential component unit within the reporting entity is the governing body's responsibility for financial accountability. Financial accountability is defined as the level of accountability that exists if a primary government appoints a voting majority of an organization's governing board and is either able to impose its will on that organization or there is a potential for the organization to provide specific financial benefits to, or impose specific financial burdens on, the primary government. The primary government may also be financially accountable for governmental organizations with a separately elected governing board, a governing board appointed by another government, or a jointly appointed board that is fiscally dependent on the primary government. Even though Bannock County is responsible for appointing members of boards to other organizations, it is not accountable for these organizations. Therefore, based upon the application of these criteria, Bannock County has no component units.

The Statement of Activities demonstrates the degree to which the direct expenses of a given function or segment are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include: 1) charges to customers or applicants who purchase, use or directly benefit from goods, services, or privileges provided by a given function or segment, and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Taxes and other items not properly included among program revenues are reported instead as general revenues.

Separate financial statements are provided for governmental funds, proprietary funds, and fiduciary funds, even though the latter are excluded from the government-wide financial statements. Major individual governmental funds and individual enterprise funds are reported as separate columns in the fund financial statements.


Notes to Financial StatementsSeptember 30, 2014

The financial statements of Bannock County have been prepared in conformity with generally accepted accounting principles (GAAP) as applied to governmental units. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles.

Bannock County was created by an act of the Idaho Legislature on March 6, 1893, and named for the Shoshone-Bannock Indians who inhabited the region. A three member Board of County Commissioners is the governing body of Bannock County and provides the following services as authorized by Idaho Code: general government, welfare, road and bridge, agriculture, health, culture and recreation, legal and judicial, sanitation, and public safety.

The government-wide financial statements (i.e., the Statement of Net Assets and the Statement of Activities) report information on all of the non-fiduciary activities of the primary government and any component units. For the most part, the effect of interfund activity has been removed from these statements. Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business-type activities, which rely to a significant extent on fees and charges for support.

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C. Measurement Focus, Basis of Accounting, and Financial Statement Presentation

The County reports the following major governmental funds:

The County reports the following major proprietary funds:

The Solid Waste Fund accounts for the provision of sanitary landfill services throughout the County.

Additionally, the County reports the following fund types:

September 30, 2014

The Agency Funds are used to account for the collection of monies to be paid to other taxing districts, cities, the State of Idaho, private individuals, or other governmental agencies from property taxes or other legal assessments.

The Justice Fund accounts for the operation of the County Sheriff’s department, construction, remodeling, operation, and maintenance of County jails, operation of the prosecuting attorney’s office, and provision of public defender service per Idaho Code 63-805. Property taxes are the major revenue source for the Justice Fund, while sales tax and revenue sharing provide the next largest source. Charges for services help reimburse costs of running each function.

Notes to Financial Statements - Continued

Property taxes, franchise taxes, licenses, and interest associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. All other revenue items are considered to be measurable and available only when cash is received by the County.

The Emergency Communications Fund is used for initiation, maintenance, and enhancement of a consolidated emergency communication system (911) within the County.

The government-wide and proprietary fund financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the fiduciary fund financial statements except for the agency funds which have no measurement focus. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of the related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met.

Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the County considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due.


The General Fund is the government’s primary operating fund. It accounts for all financial resources of the general government, except those required to be accounted for in another fund.

Proprietary funds distinguish operating revenues and expenses from non-operating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund’s principal ongoing operations. The principal operating revenues of the proprietary funds are charges to customers for sales and services. Operating expenses for enterprise funds include the cost of sales and services, administrative expenses, and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as non-operating revenues and expenses.

Amounts reported as program revenues include: 1) charges to customers or applicants for goods, services, or privileges provided, 2) operating grants and contributions, and 3) capital grants and contributions. Internally dedicated resources are reported as general revenue rather than as program revenues. Likewise, general revenues include all taxes. Taxes as identified within the fund statements are used exclusively to represent property taxes. Therefore, the intergovernmental classification may include other tax revenues. In the government-wide statements, the taxes have been categorized as necessary to identify program specific from general tax revenues.

The Road and Bridge Fund is used to account for the maintenance and operations of the County’s road and bridge functions. Highway User Funds provide the largest funding source for road and bridge, subsidized by property taxes.

The Ambulance Fund accounts for the activities of the County-wide ambulance district. Property taxes and charges for services support the Ambulance District.

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D. Assets, Liabilities, and Net Assets or Equity

1. Deposits and Investments

2. Receivables and Payables

3. Inventories and Prepaid Items

Bannock County Indigent services pay medical bills for those deemed eligible under Idaho Code 31-3510A. This financial assistance then obligates the applicant to reimburse the County through a reasonable termed payment plan. The County has a receivable account that tracks this activity. We do not recognize this Indigent accounts receivable due to the unmeasurable collectibility of the accounts involved.

A one percent (1%) property tax initiative was enacted in 1978 which limited ad valorem property taxes to 1% of actual market value for appraisal purposes. The initiative was modified several times and repealed by the 1991 Legislature. A Truth in Taxation legislation was passed and became effective January 1, 1993. This law required all taxing districts to advertise, in a newspaper, any proposed tax increase that would exceed either the prior year’s levy rate or 105% of the prior year’s property tax dollar amount. This newspaper publication allowed districts to levy up to the maximum rates available under their code section.

Inventories are valued at cost, which approximates market, using the weighted average method. The costs of governmental fund type inventories are recorded using the purchase method, that is as expenditures when purchased. Payments to vendors which reflect costs applicable to future accounting periods are recorded as prepaid items in both government-wide and fund financial statements.


Notes to Financial Statements - ContinuedSeptember 30, 2014

Property tax levies are computed by the County on or before the 3rd Monday of September. Final certification of these levies by the State of Idaho Tax Commission is not completed until after September 30. Property taxes are billed to the taxpayers in November and are due in two installments. Half of the real, personal, and mobile home property taxes are due on December 20 and the remainder is due the following June 20. Other property taxes are due December 20. Property taxes not paid constitute a lien on the property when entered on the real property assessment roll as delinquent on the first day of January of the succeeding year. The County bills and collects its own property taxes and also collects taxes for other taxing districts within its boundaries.

All trade receivables are shown net of an allowance for uncollectible amounts. The allowances are based on historical data.

The 1995 Legislature repealed Truth in Taxation and replaced it with a three percent (3%) property tax increase limitation. This 3% cap is based on the highest budget certified in any of the last three years. The limit does not apply to voter approved bonds, overrides, supplementals, school plant levies, or school emergency fund levies. Taxing districts were allowed additional property tax increases based upon new construction or annexation. Calculations for new construction include any new structures or installation of new or used manufactured houses which did not previously exist and additions or alterations to existing non-residential structures within the County as well as changes of land use classifications which require a change of category number. Taxing districts may override the budget increase limit by a simple majority vote. Statutory levy limits still apply. Since 1995, generally any non-school taxing district certifying less than the maximum allowed by the 3% legislation is eligible to recover such “foregone” amount in any future non-exempt property tax budget.

Investments are stated at fair value determined by quoted market prices. Interest income is recorded in the general fund of the County unless otherwise specified by law or by Commission agreement.

The County’s cash and cash equivalents are considered to be cash on hand, demand deposits, and short-term investments that are highly liquid. The County pools cash resources of its various funds in order to facilitate the management of cash. Cash applicable to a particular fund is readily identifiable. The balance in the pooled cash accounts is available to meet current operating requirements. Cash in excess of current requirements is invested as allowed by Idaho Code. State statutes authorize the County to invest in certain revenue bonds, general obligation bonds, local improvement district bonds, registered warrants of state and local governmental entities, time deposit accounts, tax anticipation and interest-bearing notes, bonds, treasury bills, debentures or other similar obligations of the United States Government and the Farm Credit System and repurchase agreements.

Activity between funds that are representative of lending/borrowing arrangements outstanding at the end of the fiscal year are referred to as either “due to/from other funds” (i.e., the current portion of interfund loans), or “advances to/from other funds” (i.e., the non-current portion of interfund loans). All other outstanding balances between funds are reported as “due to/from other funds.” Any residual balances outstanding between the governmental activities and business-type activities are reported in the government-wide financial statements as “internal balances.”

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4. Restricted Assets

5. Capital Assets

AssetsBuildingsBuilding improvementsMachinery and equipmentRoadsBridges

7. Compensated Absences

10. Long-term Obligations

Deferred inflows of resources consist of resources received that relate to a future period. Taxes received in advance qualify under this category.

9. Bonded Indebtedness

The County is obligated under certain leases accounted for as capital leases. These leases are subject to annual appropriation of resources by the County in the governmental or proprietary funds as appropriate. Government-wide and proprietary financial statements report leases as liabilities, with the portion payable within twelve months designated separately from the portion payable in more than twelve months.

Capital assets, which include property, plant, equipment, and infrastructure assets (e.g., roads, bridges, sidewalks, and similar items), are reported in the applicable governmental or business-type activities columns in the government-wide financial statements. Capital assets are defined by the government as assets with an initial, individual cost of more than $20,000 (amount not rounded) and an estimated useful life of over one year. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at estimated fair market value at the date of donation.

Years

The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized.

Major outlays for capital assets and improvements are capitalized as projects when constructed. Interest incurred during the construction phase of capital assets of business-type activities is included as part of the capitalized value of the assets constructed.

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Bond ordinances require a levy and collection of a tax without limitation on all property subject to taxation by the County sufficient in amount to pay the principal and interest on such bonds when they become due. The County currently has no bonded debt.

3-1540

6. Deferred Outflows/Inflows of Resources

8. Leases

40-60

Certain proceeds of the County’s bonds, as well as certain resources set aside for their repayment, are classified as restricted assets on the government-wide financial statements and the governmental type Balance Sheets because their use is limited by applicable bond covenants or laws/regulations imposed by other governmental agencies. The restricted assets are used to report resources set aside to provide a reserve for debt service.

It is the government’s policy to permit employees to accumulate earned but unused vacation, sick pay, and compensatory time benefits. All such benefit pay is accrued when incurred in the government-wide and proprietary fund financial statements. A liability for these amounts is reported in governmental funds only if they have matured, for example, as a result of employee resignations and retirements.

20-50

Property, plant, equipment, and infrastructure is depreciated using the straight line method over the following estimated useful lives:

In the government-wide financial statements and proprietary fund types in the fund financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities, business-type activities, or proprietary fund type Statement of Net Assets. 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.

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12. Fund Equity

E. Comparative Data/Reclassifications

F. Encumbrances

The County does not employ encumbrance accounting or record purchase orders.

G. Deferred Compensation Plan

H. Capitalization ThresholdManagement uses a capitalization threshold of $20,000.

Restricted - The portion of fund balance where limitations have been imposed by creditors, grantors, contributors or law and regulations of other governments or limitations have been imposed by law through constitutional provisions or enabling legislation.

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.

Committed - The portion of fund balance where a self-imposed limitation is set in place prior to the end of the period. The limitation is imposed at the highest level of decision-making and requires formal action at the same level to remove. This is done annually via resolution approved by the Board of County Commissioners.

Nonspendable - The portion of fund balance that cannot be spent because it is not in spendable form or is legally or contractually required to be maintained intact.

The County offers employees a deferred compensation plan under Internal Revenue Code Section 457. The State of Idaho Deferred Compensation Plan is being administered by third party administrators Nationwide Retirement Solutions. The Public Employee Retirement System of Idaho (PERSI) also offers a deferred compensation plan under IRS Code Section 401(b) to County employees. The County has implemented GASB Statement No. 32 for these deferred compensation plans.

In the governmental fund financial statements; fund balances are classified as nonspendable, restricted, or unrestricted (committed, assigned, or unassigned). When an expense is incurred that can be paid using either restricted or unrestricted resources (net position), the County's policy is to first apply the expenditure toward restricted resources and then toward unrestricted resources. In governmental funds, the County's policy is to first apply the expenditure toward restricted fund balance and then to other, less-restrictive classifications--committed and then assigned fund balances before using unassigned fund balances.

The inactive Revenue Sharing Fund was transferred to the General Fund ($199,633).

Comparative total data for the prior year have been presented for governmental funds in the fund financial statements in order to provide an understanding of the changes in the financial position and operations of these funds.

11. Transfers

Unassigned - The remaining portion of fund balance in excess of other classifications (surplus) or excess of other classifications over total fund balance (deficit).

Assigned - The portion of fund balance where a limitation results from intended uses either by: 1) highest level of decision-making, or 2) body designated for that purpose, or 3) official designated for that purpose and would occur in conjunction with the close of the fiscal year. These limitations are approved by the Board of County Commissioners through formal resolution. General government assigned fund balance represents amounts the government intends to use for health and liability insurance, appraisal functions, and one time anticipated expenditures. Special revenue assigned fund balance amounts are intended to be used for the purpose of Special Revenue Funds.

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II. DETAILED NOTES ON ALL FUNDS

A. Deposits and Investments

1. Deposits

Legal Provisions Governing Cash Deposits with Financial Institutions

2. Investments

General Investment Policies

Investment Type Fair Value Less than 1 1-5 6-10 11-15

Certificates of Deposits . . . . . . . . . . . . . . . . . . . . $ 4,329,176 1,300,086$ $ 2,793,307 $ 235,783 $ - Repurchase Account . . . . . . . . . . . . . . . . . . . . 1,006,833 1,006,833 - - - Money Market Mutual Fund . . . . . . . . . . . . . . . . . . . 827,304 827,304 - - - Municipal and Public Entity Obligations . . . . . . . . . . . . . . . . . . 1,582,200 1,324,951 257,249 - - Fannie Mae . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,175,219 - 2,634,440 228,168 1,312,611 Federal Farm Credit Bank . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,267,168 - 247,555 785,911 233,702 Federal Home Loan Bank . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,336,126 - 1,952,032 2,403,745 1,980,349 Freddie Mac. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,597,858 - 3,597,858 - - State of Idaho Investment Pool . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 609,352 609,352 - - -

Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 23,731,236 $ 5,068,526 $ 11,482,441 $ 3,653,607 $ 3,526,662

Investment Maturities (in Years)

The risk that in the event of a financial statement institution failure, the County will not be able to recover deposits or will not be able to recover collateral securities that are in the possession of an outside party. To address custodial credit risk the Treasurer requests a Capital and Surplus report from the institution. The Treasurer then judges the solidarity of the institution and decides whether or not to maintain the funds in the institution.

The County Treasurer had the following investments and maturities at year end:

Idaho Code Section 67-1210A, additionally authorizes investments in prime banker's acceptances and prime commercial paper, sale and repurchase of call options, securities lending agreements, and bonds, notes, and debentures of any U.S. corporation with at least an A rating by a nationally recognized statistical rating organization such as Standard & Poor's or Moody's.

Custodial Credit Risk for Deposits

For cash depositories with deposits in excess of federal insurance, State code requires the County obtain an annual affidavit showing the amount of the financial institution's capital stock and surplus. The County's deposit may not exceed the depository's capital and surplus. Legal provisions regarding deposits are found throughout Idaho Code Title 57.

3. Interest Rate RiskThe risk that changes in interest rates that will adversely affect the value of an investment. In accordance with investment policy, the County's investments shall have maturities that are consistent with the needs and use of the County. The County does not have a specific policy addressing interest rate risk and exposure to declines in fair values. The segmented time distribution method has been used to disclose interest rate risk.

As of September 30, 2014, the County's cash on hand was $5,100. As of September 30, 2014, the County had uninsured and uncollateralized deposits amounting to $3,502,509.

The County Treasurer invests idle moneys in accordance with Idaho Code Title 57-127 which refers to section 67-1210 and 67-1210A for allowable investments. Idaho Code Section 67-120 allows idle monies to be invested in certain revenue bonds, general obligation bonds, local improvement district bonds, registered warrants of state and local governmental entities, time deposit accounts, tax anticipation and interest-bearing notes, bonds, treasury bills, debentures or similar obligations of the United States Government and the Farm Credit System and repurchase agreements.

Investment transactions are subject to a variety of risks. The County seeks to promote the safety of principal, provide adequate liquidity for operational needs, earn market rates of return on investments consistent with liquidity need and investment quality, and conform with legal requirements.

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4. Credit Risk

Investment Type Fair Value Aaa Aa A UnratedCertificates of Deposit 4,329,176$ -$ -$ -$ 4,329,176$ Repurchase Account 1,006,833 - 1,006,833 - - Money Market Mutual Fund 827,304 763,084 - - 64,220 Municipal and Public Entity Obligations 1,582,200 344,537 775,147 462,516 - Fannie Mae 4,175,219 - 4,175,219 - - Federal Farm Credit Bank 1,267,168 - 1,267,168 - - Federal Home Loan Bank 6,336,126 99,962 6,236,164 - - Freddie Mac 3,597,858 401,204 3,196,654 - - Idaho Investment Pool 609,352 - - - 609,352

Total 23,731,236$ 1,608,787$ 16,657,185$ 462,516$ 5,002,748$

5. Custodial Credit Risk for Investments

FairValue

$ 4,175,219 1,267,168 6,336,126 3,597,858

B. Fees Receivable

9/30/2014 Ambulance District: Fees Receivable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .793,590$ Less 20% for Uncollectible Fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .(158,718) Net Fees Receivable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .634,872$

An allowance for uncollectible ambulance fees receivable has been made for September 30, 2014. Management has determined that 20 percent of the current fees receivable is a reasonable estimation for these uncollectible amounts. The Balance Sheet Fees Receivable reflects the net amount as shown:

5.3%17.6%

Net Fees Receivable . . . . . . . . . . . . . . . . . . . . . . . Less 20% for Uncollectible Fees . . . . . . . . . . . . . .

6. Concentration of Credit Risk

The risk that in the event of the failure of the counterparty to a transaction, the County will not be able to recover the value of investment or collateral securities that are in the possession of an outside party. To address custodial credit risk, the County's policy is to invest in investments which are allowable under Idaho Code Section 67-1210. For certificates of deposit, the County addresses the risk the same way it does for demand deposits which was stated previously.

State law requires investments in corporate bonds to have, at the time of purchase, an A rating or higher by a commonly known rating service. The County's policy follows the State's policy. Credit ratings associated with investments are as follows:

Issuer

The elected State Treasurer, following Idaho Code Section 67-2328, is authorized to sponsor an investment pool in which the County voluntarily participates. The Pool is not registered with the Securities and Exchange Commission or any other regulatory body. Oversight of the pool is with the State Treasurer, and Idaho Code defines allowable investments. The fair value of the County's position in the external investment pool is the same as the value of the pool shares. The external investment pool is unrated.

No uncollectible allowance is estimated for the Solid Waste Fees Receivable as all fees are expected to be collected.

Federal Home Loan Bank

Portfolio Investment

Freddie Mac

Percent of

Fees Receivable . . . . . . . . . . . . . . . . . . . . . . . . . .

Federal Farm Credit Bank26.7%15.2%



The risk of loss attributed to the magnitude of an investment in a single issuer. The County places no limit on the amount the County may invest in any one issuer. The underlying collateral for the repurchase account are FNMA bonds. Therefore, repurchase investments is classified with the other FNMA bonds for the concentration of credit risk disclosure. The following investments held at year end by the County represent five percent or more of the total investment portfolio:

September 30, 2014

Federal National Mortgage Association (FNMA)

41

C. Capital Assets

Capital asset activity for the year ended September 30, 2014 was as follows:

Beginning EndingBalance Increases Decreases Balance

Governmental Activities:Capital Assets, Not Depreciated: Land . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,130,675$ 11,033$ -$ 1,141,708$

Capital Assets, Depreciated: Buildings & Improvements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 16,850,026 142,683 6,878 16,985,831 Machine & Equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 11,639,743 1,151,002 448,147 12,342,598 Infrastructure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 18,220,795 140,791 - 18,361,586

Total Capital Assets, Depreciated . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 46,710,564 1,434,476 455,025 47,690,015

Less Accumulated Depreciation: Buildings & Improvements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7,622,956 395,725 - 8,018,681 Machine & Equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8,733,429 671,789 438,616 8,966,602 Infrastructure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 11,162,339 218,819 - 11,381,158

Total Accumulated Depreciation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 27,518,724 1,286,333 438,616 28,366,441

Total Capital Assets, Depreciated, Net . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 19,191,840 148,143 16,409 19,323,574

Governmental Activities Capital Assets, Net of Depreciation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 20,322,515$ 159,176$ 16,409$ 20,465,282$

Business-Type Activities:Capital Assets, Not Depreciated: Land . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 19,210,355$ 589,835$ -$ 19,800,190$ Construction in Progress . . . . . . . . . . . . . . . . . 2,890,654 - 2,890,654 -

Capital Assets, Depreciated: Buildings & Improvements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,946,222 4,071,297 - 6,017,519 Machine & Equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7,028,294 1,958,736 535,633 8,451,397

Total Capital Assets, Depreciated . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8,974,516 6,030,033 535,633 14,468,916

Less Accumulated Depreciation: Buildings & Improvements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 766,767 97,644 - 864,411 Machine & Equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3,774,581 433,702 535,633 3,672,650

Total Accumulated Depreciation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4,541,348 531,346 535,633 4,537,061

Total Capital Assets, Depreciated, Net . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4,433,168 5,498,687 - 9,931,855

Business-Type Activities Capital Assets, Net of Depreciation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 26,534,177$ 6,088,522$ 2,890,654$ 29,732,045$



In fiscal year 2014, Bannock County reacquired an ambulance that was donated in fiscal year 2013 to a local city ($74,950).

42

$ 304,563 154,375 420,188 22,814 73,719 304,129 6,545 $ 1,286,333

$ 264,380 266,966 $ 531,346

D. Compensated Absences

Compensatory Employee Due WithinGOVERNMENTAL-TYPE Vacation Sick (1) Time Benefits (2) Total One YearGeneral Fund:Clerk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 36,760$ 10,587$ 226$ 9,089$ 56,662$ Assessor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 28,565 9,394 33 7,258 45,250 Treasurer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 11,941 4,350 - 3,111 19,402 Commission . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 21,328 9,977 - 5,980 37,285 Clerk of the District Court . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 47,821 13,479 595 11,823 73,718 Courthouse and Grounds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 17,095 2,311 2,554 4,194 26,154 Agriculture Extension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4,310 684 487 1,046 6,527 Data Processing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 22,190 12,282 70 6,599 41,141 Juvenile Probation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 60,726 22,188 583 15,951 99,448 Planning and Development . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 20,550 9,159 2,123 6,082 37,914 Adult Probation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 16,647 5,619 220 4,294 26,780 Total General Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 287,933 100,030 6,891 75,427 470,281 282,169

Major Funds:Road and Bridge . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 153,646 59,825 5,705 41,870 261,046 Justice Fund: Sheriff . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 224,689 113,159 1,846 66,048 405,742

Jail . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 47,537 12,889 23 11,548 71,997 Prosecutor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 54,599 25,425 - 15,287 95,311 Public Defender . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 198,326 72,614 18,626 56,301 345,867

Total Major Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 678,797 283,912 26,200 191,054 1,179,963 707,980

The following schedule shows the estimated liability for vested vacation, contingent sick leave, compensatory hours, and the associated benefits at September 30, 2014:

Business-Type Activities:

Unused vacation leave may be accumulated up to a 240 hour maximum and is paid at the time of termination. Unused sick leave may be accumulated up to a maximum of 720 hours and is paid at termination - 20% of accumulated hours upon qualifying resignation and 100% of accumulated hours at retirement.

Legal & Judicial . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Total Depreciation Governmental Activities . . . . . . . . . . . . . . . . . . . . . .

Solid Waste . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Road & Bridge . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Agriculture . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Culture & Recreation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Public Safety . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Non-administrative employees may accumulate compensation for overtime worked over regular work week hours. Unused compensatory time is paid at termination. The entire unpaid liability for accumulated vested vacation, sick leave and compensatory hours is accrued when incurred in the government-wide or proprietary fund financial statements. A liability for these amounts is reported in the governmental funds only if they have matured, for example, as a result of employee resignations or retirements.

Emergency Communications . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total Depreciation Business-Type Activities . . . . . . . . . . . . . . . . . . . . . .

Health & Welfare . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .



Depreciation expenses was charged to functions/programs of the primary government as follows:

Governmental Activities:General Government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

43

Compensatory Employee Due WithinGOVERNMENTAL-TYPE Vacation Sick (1) Time Benefits (2) Total One Year

Other Governmental Funds:District Court . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 82,030 40,451 434 23,481 146,396 87,838 Fair Exhibit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10,819 1,378 6,447 3,562 22,206 13,324 Indigent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3,002 610 - 690 4,302 2,581 Appraisal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 26,681 11,192 - 7,235 45,108 27,065 Noxious Weed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 16,528 4,684 21 4,056 25,289 15,173 Mosquito Abatement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 9,672 3,473 3,329 3,146 19,620 11,772 Grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10,676 5,532 382 3,171 19,761 11,857 Juvenile Facility . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 24,618 7,424 4,600 7,000 43,642 26,185 Total Other Governmental Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 184,026 74,744 15,213 52,341 326,324 195,795

Total Governmental-Type Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,150,755 458,686 48,304 318,823 1,976,568 1,185,944

BUSINESS-TYPEEmergency Communications . . . . . . . . . . . . . . . . .. 42,037 11,388 - 10,206 63,631 38,179 Solid Waste . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 12,029 6,499 - 3,540 22,068 13,241 Total Business-Type Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 54,066 17,887 - 13,746 85,699 51,420 Total All Funds . . . . . . . . . . . . . . . . 1,204,821$ 476,573$ 48,304$ 332,569$ 2,062,267$ 1,237,364$

(1) Hours determined by using 20% of accumulated amounts.(2) Employee Benefits include FICA, Medicare, retirement, and life insurance.

Changes in Long-term Liabilities

Long-term liability activity for the year ended September 30, 2014, was as follows:

Beginning Ending Due WithinGovernmental Activities: Balance Additions Reductions Balance One Year

89,916$ -$ 89,916$ -$ -$ 2,011,292 1,395,447 1,430,171 1,976,568 1,185,944

358,986 70,042 - 429,028 - Governmental Activity Long-term

2,460,194$ 1,465,489$ 1,520,087$ 2,405,596$ 1,185,944$

Business-Type Activities:98,478$ 60,888$ 73,667$ 85,699$ 51,420$

1,940,838 44,617 - 1,985,455 122,697 Business-Type Activity Long-term

2,039,316$ 105,505$ 73,667$ 2,071,154$ 174,117$

Compensated Absences . . . . . . . . . . . . . . . . . . . .

Compensated Absences . . . . . . . . . . . . . . . . . . . .

Landfill Closure. . . . . . . . . . . . . . . . . . . . . . . . . . . .

Liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . .

All compensated absences are liquidated by the fund in which incurred; for example, the General Fund, Road and Bridge Fund, Justice Special Revenue Funds, nonmajor Special Revenue Funds, Solid Waste Fund, and Emergency Communications Proprietary Funds. The net OPEB obligation will be liquidated by the General Fund, Road and Bridge Fund, Justice Special Revenue Funds, Nonmajor Special Revenue Funds, Solid Waste Fund, and Emergency Communications Proprietary Funds.


September 30, 2014

Capital Leases . . . . . . . . . . . . . . . . . . . . . . . . . . .


Other Post-Employment Benefit Obligations . . . .

E. Long-Term Debt

44

F. Fund Equity

A. Risk Management

B. Health Benefits

A history of changes in the Fund’s claims liability amount from fiscal year 2005 to date are below:

Fiscal Ending Year Liability 2004-2005 218,012$ 2005-2006 325,000 2006-2007 325,000 2007-2008 325,000 2008-2009 325,000 2009-2010 325,000 2010-2011 325,000 2011-2012 600,000 2012-2013 325,000 2013-2014 325,000

3,892,917 325,000 325,000

325,000 600,000 4,386,003

Unassigned - For the General Fund, 'minimum fund balance' is classified as unassigned. The County utilizes the same policy for 'minimum fund balance' in the General Fund as it does for Special Revenue Funds. This amount also reflects the residual net resources or total fund balance in excess of the other classifications, also know as 'surplus' and is available for any purpose. The General Fund is the only fund that reflects a positive "unassigned" since any surplus within a special revenue fund is automatically "assigned" to that fund per the definition of a special revenue fund. Any negative "unassigned" amounts reflect 'deficits' where there is an excess of other classifications over total fund balance.

III. OTHER INFORMATION

The County is exposed to various risks of loss related to torts; theft of, damage to, or destruction of assets; errors and omissions; employee injuries, natural disaster, and employee health. Except for employee health, which is partially insured, risks of loss are insured by the purchase of commercial insurance through participation in the Idaho Counties Risk Management Program. Under the terms of the ICRMP policy, Bannock County's liability is limited to the amount of annual financial membership contributions plus deductible. The County is also protected for Weed Spraying Liability claims up to $500,000 with a $2,500 deductible for County property claims only. The Risk Management Department is funded by an annual property tax tort levy which has no maximum levy limit.

Beginning in January 1996, the County has partially self-funded individual employee health benefits and commercial insurance covered claims in excess of $125,000. Beginning January 1, 2005, Bannock County became a member of the Government Employees Medical Plan (GemPlan). This legal entity was created by State of Idaho political subdivisions under Idaho Code 67-2326 through 67-2333 to provide a partially self-funded employee health benefits pooling program. Bannock County pays actual costs for employee health claims. This health benefit plan is accounted for as part of the General Fund and is being administered by the GemPlan Board of Trustees.

4,713,247

325,000

218,012

Bannock County's financial policies outline the following classifications of fund balance that are reported on the governmental funds' balance sheet (page 24-25):

Committed - This portion of fund balance reflects the amount of fund balance that is considered the 'minimum fund balance' the County desires to keep on hand to mitigate current and future risks and ensures service levels. Minimum fund balance ranges from 25-75% of current year budgeted expenditures.

Assigned - If the County had any special revenue funds that did not meet the definition of a special revenue fund they would be combined with the General Fund and their total fund balance would be considered "assigned" for their fund. Currently, all special revenue funds meet the definition and stand alone.

Beginning

3,473,971 3,911,399

(3,473,971) 325,000


3,319,467

September 30, 2014

Current Year ClaimsAnd Changes in Estimates

Beginning

3,777,047 328,202$ 2,853,597$

(3,892,917)

(4,779,302)

(3,911,399)

(2,963,787)$

(3,319,467) (3,670,059)

(4,661,003) (4,438,247)

325,000 325,000

4,009,253

4,779,302


Claim Liability Payments Payments

(4,009,253)

45



C. Pension Plan

D. Landfill Closure

The total landfill area is 620 acres. Current cells cover 23 acres. The elements of estimated closure and post closure costs for erosion control, groundwater and gas monitoring, leachate treatment, well monitoring, well replacement, and maintenance and inspection of the final cover costs are projected over a 30-year monitoring requirement. The cost estimates are based on current costs and may change due to inflation, deflation, technology, or applicable laws and regulations.

Closure and post closure costs for current usage as of September 30, 2014, would be $1,985,455. Closure and post closure costs remaining to be recognized over the remaining estimated useful life would be $245,393. Financial assurance to cover these costs may possibly be met by registered warrants as provided by Idaho Code 39-7417. There is an estimated four years of remaining life.

Using the Auto CAD volume determination utility, the estimated capacity of the landfill is 2,754,230 tons for current cells. The current percentage used to date is estimated at 88% of capacity. Closure and post closure costs estimated at $2,230,848 will be recognized in annual financial reports based on actual capacity used each year.

In October 1993, Bannock County began receiving waste in a new solid waste landfill which is subject to the U.S. Resource Conservation and Recovery Act and the Idaho Solid Waste Facilities Act. The County does not have other facilities subject to these acts.

The contribution requirements of Bannock County and its employees are established and may be amended by the PERSI Board of Trustees. For the year ended June 30, 2014, the required contribution rate as a percentage of covered payroll for members was 6.23% for general members and 7.69% for police/firefighters. The employer rate as a percentage of covered payroll was 10.39% for general members and 10.73% for police/firefighter members. Bannock County contributions required and paid were $3,196,528, $2,802,080, and $2,720,666 for the three years ended June 30, 2014, 2013, and 2012 respectively.

After 5 years of credited service, members become fully vested in retirement benefits earned to date. Members are eligible for retirement benefits upon attainment of the ages specified for their employment classification. For each month of the credited service, the annual service retirement allowance is 2.0% (2.3% police/firefighter) of the average monthly salary for the highest consecutive 42 months.

The Public Employee Retirement System of Idaho (PERSI), a cost sharing multiple-employer public retirement system, was created by the Idaho State Legislature. It is a defined benefit plan requiring that both the member and the employer contribute. The plan provides benefits based on members’ years of service, age, and compensation. In addition, benefits are provided for disability, death, and survivors of eligible members or beneficiaries. The authority to establish and amend benefit provisions is established in Idaho Code. Designed as a mandatory system for eligible state and school district employees, the legislation provided for other political subdivisions to participate by contractual agreement with PERSI. Financial reports for the plan are available on the PERSI website or in print upon request.

All funds participate and make payments to the health benefit plan based on estimates of potential usage as per the requirements of Governmental Accounting Standards Board Statement No.10. This requires that a liability for claims be reported if information prior to the issuance of the financial statements indicate that it is probable that a liability has been incurred at the date of the financial statements and the amount of the loss can be reasonably estimated. Case reserves and incurred but not reported (IBNR) amounts of $325,000 includes any specific incremental adjustment expense.

46

E. Litigation

F. Jointly Governed Organization

G. Commitments

H. Post-Employment Benefits

Medical Dental Vision Total $ 340.39 $ 43.55 $ 11.87 $ 395.81

613.59 75.83 21.33 710.75 556.47 68.77 19.34 644.58 624.17 77.14 21.70 723.01 867.48 107.22 30.14 1,004.84

Bannock County has an agent multiple-employer post-employment benefit that includes the Public Employee Retirement Plan which is explained in the pension plan note. Also, early retiree benefits are available to eligible elected officials and employees.

Bannock County's Post Retirement Healthcare Plan is administered by the Government Employees Medical Plan (GemPlan). GemPlan provides medical, dental, and vision coverage for eligible retirees and eligible dependents. Eligible retirees include employees who are age 55 years or older and have completed 20 years of continuous service with Bannock County or is an elected official who has completed 5 years of continuous service with Bannock County. Early retirees are eligible for coverage until the early retiree is eligible for Medicare.

The County enters into numerous contracts as a part of normal business. Currently, we are involved in two contracts at the Bannock County Jail that exceed one year. The County is involved in a food service contract for jail inmates with CBM Food Service. This contract is set to end September 30, 2014, unless termed by either party with written 30 days notice. There is also an existing contract for inmate health care with Correctional Healthcare Management, Inc (CHM). This contract is an annual contract that automatically renews for additional one year periods unless there is 30-90 day advance written notice.

Bannock County, in conjunction with the cities of Pocatello and Chubbuck, created the Chubbuck Impact Area Wastewater Collection Authority. This Authority was formed to provide for the financing, design, acquisition, construction, management, and operation of a sewage collection facility along with transmission mains and lift stations to serve the users within the Chubbuck Area of Impact. It is the intent of the Authority to be solely financed by loans, grants, or revenues from the facility and services provided. Bannock County will serve as a collection entity and then forward those receipts to the Authority, which is located at the City of Chubbuck office. Financial statements can be obtained through the City of Chubbuck, 5160 Yellowstone, Chubbuck, Idaho 83202.



The County is a defendant in various lawsuits arising in the ordinary course of its operation. Currently, there are no material legal lawsuits against the County that would affect the financial condition or results of operations of the County on September 30, 2014.

The County is a recipient of federal funds and is subject to audits by governmental agencies. County officials are of the opinion that findings, if any, resulting from these audits, will not materially affect the financial condition of the County.

Bannock County also entered into a five year lease on October 1, 2014 with Motorola Solutions Credit Company LLC for new radio equipment. This lease is for $1,043,986 at 0.00% interest with annual payments of $208,797.

Bannock County has the authority to establish and amend employee benefit plans. The contribution requirement of plan members is established and approved by Bannock County Commission in conjunction with GemPlan. The required contribution is based on projected pay-as-you-go financing requirements. Fiscal year 2009, marked the implementation of GASB Statement 45. Retirees are required to pay COBRA premium rates; monthly contribution rates in effect as of the end of fiscal year 2014 were as follows:

RetireeRetiree and SpouseRetiree and 1 childRetiree and 2+ childrenFamily

1. Funding Policy

47



115,918$ Interest on net OPEB obligation 16,154 Adjustment to annual required contribution (22,284)

Annual OPEB cost 109,788 Estimated contributions made (39,746)

Increase in net OPEB obligation 70,042 Net OPEB obligation - beginning of year 358,986 Net OPEB obligation - end of year 429,028$

A separate report may be obtained through written request to the GemPlan, 1575 Baldy Ave, Pocatello, Idaho, 83201 or by calling (208) 237-9696.

Bannock County's annual other post-employment benefit (OPEB) cost is calculated based on the annual required contribution of the employer (ARC), an amount actuarially determined in accordance with the parameters of GASB Statement 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 30 years on a closed basis. The following table shows the components of Bannock County's annual OPEB cost for the year, the estimated amount actually contributed to the plan, and changes in the net OPEB obligation. All county funds contribute to liquidating the NOO.

Annual required contribution

The three year disclosure of Bannock County's annual OPEB cost, the percentage of annual OPEB cost contributed to the plan, and the net OPEB obligation is shown in the table below:

Actuarial valuations of an ongoing plan involve estimates of the value of reported amounts and assumptions about the probability of occurrence of events far into the future. Examples include assumptions about future employment, mortality, and the healthcare cost trend. Amounts determined regarding the funded status of the plan and the annual required contributions of the employer are subject to continual revision as actual results are compared with past expectations and new estimates are made about the future. The schedule of funding progress will be presented in the future when multi-year trend information about whether the actuarial value of plan assets is increasing or decreasing over time relative to the actuarial accrued liabilities for benefits is available.

As of October 1, 2012, the most recent actuarial valuation date, the actuarial accrued liability (AAL), and the unfunded actuarial accrued liability (UAAL) for benefits was $952,501. Bannock County's plan is considered to be unfunded since there are no assets and retiree benefits are paid annually on a cash basis. Because the plan is unfunded, the AAL and UAAL are equal. The covered payroll (annual payroll of active employees covered by the plan) was $14.2 million and the ratio of the UAAL to the covered payroll was 6.7 percent.

Fiscal Year Ending Annual OPEB Expense

Percentage of Annual OPEB Cost

Contributed*

Net OPEB Obligation at the End of the

Year**

September 30, 2012 $ 102,011 34.3% $ 277,459

* Equals estimated incurred claims plus administration less retiree contributions as a percentage of AOE.** Equals prior year Net OPEB obligations plus current year AOE less current year estimated contributions.

September 30, 2013 111,316 26.8% 358,986

2. Annual OPEB Cost and Net OPEB Obligation

3. Funded Status and Funding Progress

4. Actuarial Methods and AssumptionsProjections of benefits for financial reporting purposes are based on the substantive plan (the plan as understood by the employer and the plan members) and include the types of benefits provided at the time of each valuation and the historical pattern of sharing of benefit costs between the employer and plan members to that point. The actuarial methods and assumptions used include techniques that are designed to reduce the effects of short-term volatility in actuarial accrued liabilities and the actuarial value of assets, consistent with the long-term perspective of the calculations.

In the October 1, 2012, actuarial valuation, the Projected Unit Credit (PUC) actuarial cost method is used. The actuarial assumptions included a 4.5% investment return (net of investment expenses) assuming the County will fund the retirement benefit on a pay-as-you-go basis and an inflation rate of 2.5%. The valuation assumes that 50% of eligible retirees will actually participate in the retiree medical benefit, and 25% of their dependents will participate in the plan. The annual medical healthcare cost trend rate is 8.0% in year 1 grading to 5% over the next 6 years. No payroll or post-retirement benefit increases were assumed. The UAAL is being amortized as a level percentage of projected payrolls over a 30 year time period on a closed basis.

September 30, 2014 109,788 36.2% 429,028

48

Variance withFinal Budget - 2013

Actual Positive ActualOriginal Final Amounts (Negative) Amounts

REVENUESTaxes: Property Taxes . . . . . . . . . . . . . . . . . . . . . . . . 6,920,604$ 6,907,264$ 6,836,698$ (70,566)$ 5,312,284$ Sales Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 342,540 342,540 519,314 176,774 480,193 Revenue Sharing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - - 973,916 973,916 953,299 Liquor Apportionment . . . . . . . . . . . . . . . . . . . . . . 350,000 350,000 511,489 161,489 517,278 Cigarette Tax . . . . . . . . . . . . . . . . . . . . . . . . . . 190,244 190,244 220,082 29,838 225,095 Ag Replacement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - 66,253 66,253 66,253 Other General Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10,000 10,000 83,725 73,725 82,348 Licenses and Permits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 205,500 205,500 225,022 19,522 299,041 Charges for Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6,181,397 6,181,397 6,852,823 671,426 6,087,723 Interest on Delinquent Taxes . . . . . . . . . . . . . . . . .. 29,000 29,000 57,046 28,046 73,803 Intergovernmental - Program Specific . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 168,310 168,310 231,566 63,256 463,741 Investment Income . . . . . . . . . . . . . . . . . . . . . . . 66,000 66,000 449,745 383,745 (434,830) Fines and Costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - 270 270 150 Miscellaneous Revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 19,000 19,000 64,425 45,425 72,022

Total Revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14,482,595 14,469,255 17,092,374 2,623,119 14,198,400

EXPENDITURESGeneral Government: Commissioners Current: Personnel Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 561,750 561,750 537,681 24,069 505,154 Personnel Benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 225,183 225,183 211,604 13,579 184,385 Contractual and Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,137,293 1,137,293 1,080,927 56,366 1,132,706 Capital Outlay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - 24,999 (24,999) 141,577 Total Commissioners . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,924,226 1,924,226 1,855,211 69,015 1,963,822 Clerk-Auditor-Recorder Current: Personnel Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 730,050 730,050 711,765 18,285 704,929 Personnel Benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 376,497 376,497 356,911 19,586 320,158 Contractual and Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 591,450 591,450 262,256 329,194 278,476 Capital Outlay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - - Total Clerk-Auditor-Recorder . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,697,997 1,697,997 1,330,932 367,065 1,303,563

Assessor Current: Personnel Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 613,017 613,017 597,109 15,908 583,577 Personnel Benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 269,601 269,601 253,787 15,814 228,451 Contractual and Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 73,700 73,700 73,593 107 73,088 Capital Outlay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - - Total Assessor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 956,318 956,318 924,489 31,829 885,116

Treasurer Current: Personnel Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 292,868 292,868 289,275 3,593 291,146 Personnel Benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 117,920 117,920 110,785 7,135 102,371 Contractual and Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 77,000 77,000 53,163 23,837 43,947 Capital Outlay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - - Total Treasurer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 487,788 487,788 453,223 34,565 437,464

(Continued)

Budgeted Amounts


GENERAL FUNDSCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL

For the Fiscal Year Ended September 30, 2014With Comparative Actual Amounts for the Year Ended September 30, 2013

49



Budgeted Amounts




Courthouse and Grounds Current: Personnel Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 299,234 299,234 269,331 29,903 249,712 Personnel Benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 102,071 102,071 83,477 18,594 89,593 Contractual and Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 228,640 228,640 242,370 (13,730) 194,745 Capital Outlay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 60,000 60,000 - 60,000 - Total Courthouse and Grounds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 689,945 689,945 595,178 94,767 534,050

Contingency Current: Contractual and Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 400,000 387,357 87,424 299,933 65,634 Capital Outlay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - 21,791 (21,791) - Total Contingency . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 400,000 387,357 109,215 278,142 65,634

Data Processing Current: Personnel Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 312,919 314,719 314,594 125 326,182 Personnel Benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 114,411 114,911 110,340 4,571 111,578 Contractual and Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 118,250 115,950 115,051 899 112,292 Capital Outlay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - 31,539 Total Data Processing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 545,580 545,580 539,985 5,595 581,591

Planning and Development Current: Personnel Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 387,974 387,974 328,127 59,847 258,401 Personnel Benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 171,208 171,208 154,275 16,933 130,230 Contractual and Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 67,620 67,620 53,059 14,561 46,109 Capital Outlay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - - Total Planning and Development . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 626,802 626,802 535,461 91,341 434,740

Health Insurance Current: Contractual and Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6,390,000 6,390,000 5,969,302 420,698 4,386,003 Total Health Insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6,390,000 6,390,000 5,969,302 420,698 4,386,003

New Projects Current: Contractual and Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - - Capital Outlay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 270,000 270,000 267,986 2,014 - Total New Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 270,000 270,000 267,986 2,014 -

General Government Trusts Current: Contractual and Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - 107,140 (107,140) - Total General Government Trusts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - 107,140 (107,140) -

(Continued)

50



Budgeted Amounts




Liability Insurance Current: Contractual and Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 500,815 500,815 503,123 (2,308) 495,726 Capital Outlay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,500 2,500 - 2,500 - Total Liability Insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 503,315 503,315 503,123 192 495,726

Total General Government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 14,491,971 14,479,328 13,191,245 1,288,083 11,087,709

Health: Coroner Current: Personnel Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 41,797 41,797 40,649 1,148 39,839 Personnel Benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 17,632 17,632 16,899 733 15,237 Contractual and Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 39,100 39,100 33,840 5,260 39,798 Capital Outlay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - - Total Coroner . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 98,529 98,529 91,388 7,141 94,874

Total Health . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 98,529 98,529 91,388 7,141 94,874

Agriculture: Agriculture Extension Current: Personnel Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 89,871 89,871 88,840 1,031 87,213 Personnel Benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 45,796 45,796 42,106 3,690 38,080 Contractual and Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 55,635 55,635 35,094 20,541 47,339 Capital Outlay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - - Total Agriculture Extension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 191,302 191,302 166,040 25,262 172,632

Total Agriculture . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 191,302 191,302 166,040 25,262 172,632

Legal and Judicial: Clerk of District Court Current: Personnel Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 670,463 670,463 663,285 7,178 639,046 Personnel Benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 357,962 357,962 343,020 14,942 320,497 Contractual and Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,000 1,000 1,415 (415) 50 Capital Outlay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - - Total Clerk of District Court . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,029,425 1,029,425 1,007,720 21,705 959,593

(Continued)

51



Budgeted Amounts




Juvenile Probation Current: Personnel Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 618,139 618,139 617,252 887 621,055 Personnel Benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 411,102 411,102 398,872 12,230 341,604 Contractual and Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4,000 4,000 3,142 858 151,290 Capital Outlay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - - Total Juvenile Probation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,033,241 1,033,241 1,019,266 13,975 1,113,949

Juvenile Probation Trusts Current: Contractual and Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - 172,135 (172,135) - Total Juvenile Probation Trust . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - 172,135 (172,135) -

Adult Probation Current: Personnel Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 512,399 512,719 501,360 11,359 468,478 Personnel Benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 248,185 248,185 226,265 21,920 207,123 Contractual and Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 15,000 14,680 10,560 4,120 11,921 Capital Outlay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - - Total Adult Probation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 775,584 775,584 738,185 37,399 687,522

Total Legal and Judicial . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,838,250 2,838,250 2,937,306 (99,056) 2,761,064

Total Expenditures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 17,620,052 17,607,409 16,385,979 1,221,430 14,116,279

Excess Revenues (Expenditures) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. (3,137,457) (3,138,154) 706,395 3,844,549 82,121

OTHER FINANCING SOURCES (USES)Reclassification of Fund Balance . . . . . . . . . . - - - - 423,252 Transfers In (Out) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - 199,633 199,633 228,787

Total Other Financing Sources (Uses) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - 199,633 199,633 652,039

Net Change in Fund Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. (3,137,457) (3,138,154) 906,028 4,044,182 734,160

FUND BALANCE, BEGINNING OF YEAR . . 7,462,748 7,462,748 10,532,698 3,069,950 9,798,538

FUND BALANCE, END OF YEAR . . . . . . . . . 4,325,291$ 4,324,594$ 11,438,726$ 7,114,132$ 10,532,698$

52



REVENUESTaxes: Property Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7,868,800$ 7,853,371$ 7,903,358$ 49,987$ 7,678,356$ Sales Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 422,797 422,797 536,377 113,580 525,227 Revenue Sharing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,300,000 1,300,000 1,300,000 - 1,250,000 Interest on Delinquent Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 30,000 30,000 63,758 33,758 73,823 Licenses and Permits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 131,000 131,000 119,433 (11,567) 134,348 Intergovernmental - Program Specific . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 555,000 555,000 400,413 (154,587) 499,529 Charges for Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,143,449 1,143,449 1,179,407 35,958 1,275,101 Fines and Court Costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 362,000 362,000 385,205 23,205 420,712 Miscellaneous Revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - 4,464 4,464 3,341

Total Revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 11,813,046 11,797,617 11,892,415 94,798 11,860,437

EXPENDITURESPublic Safety:SheriffCurrent:

Personnel Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,644,795 2,631,989 2,590,209 41,780 2,578,728 Personnel Benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,059,962 1,059,962 943,121 116,841 1,276,485 Contractual and Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 708,565 708,565 631,712 76,853 665,502

Capital Outlay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - 10,032 (10,032) - Total Sheriff . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4,413,322 4,400,516 4,175,074 225,442 4,520,715

Justice Fund TrustsCurrent:

Contractual and Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - 23,213 (23,213) - Total Justice Fund Trusts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - 23,213 (23,213) -

JailCurrent:

Personnel Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,633,807 2,633,807 2,584,181 49,626 2,393,930 Personnel Benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,133,001 1,133,001 1,038,341 94,660 1,282,608 Contractual and Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,337,112 2,337,112 2,096,524 240,588 2,185,747

Capital Outlay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - - Total Jail . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6,103,920 6,103,920 5,719,046 384,874 5,862,285

Total Public Safety . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10,517,242 10,504,436 9,917,333 587,103 10,383,000

Legal & Judicial:County ProsecutorCurrent:

Personnel Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 772,775 768,275 754,739 13,536 780,658 Personnel Benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 236,338 236,338 219,910 16,428 329,067 Contractual and Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 54,700 57,812 43,685 14,127 56,377

Capital Outlay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - - Total Prosecutor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,063,813 1,062,425 1,018,334 44,091 1,166,102

(Continued)


Budgeted Amounts

With Comparative Actual Amounts for the Year Ended September 30, 2013For the Fiscal Year Ended September 30, 2014

JUSTICE FUNDSCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL

53




Budgeted Amounts


JUSTICE FUNDSCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL

Public DefenderCurrent:

Personnel Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 705,699 705,699 705,510 189 709,631 Personnel Benefits . . . . . . . . . . . . . . . . . . . 223,323 223,323 208,244 15,079 306,726 Contractual and Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 42,000 40,765 38,335 2,430 35,054

Capital Outlay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - - Total Public Defender . . . . . . . . . . . . . . . . . . . . . . . . . . 971,022 969,787 952,089 17,698 1,051,411

Total Legal and Judicial . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,034,835 2,032,212 1,970,423 61,789 2,217,513

Total Expenditures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 12,552,077 12,536,648 11,887,756 648,892 12,600,513

Excess Revenues (Expenditures) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. (739,031) (739,031) 4,659 743,690 (740,076)

OTHER FINANCING SOURCES (USES)Transfers In (Out) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - 33,084

Total Other Financing Sources (Uses) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - 33,084

Net Change in Fund Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. (739,031) (739,031) 4,659 743,690 (706,992)

FUND BALANCE, BEGINNING OF YEAR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3,901,115 3,901,115 4,974,735 1,073,620 5,681,727

FUND BALANCE, END OF YEAR . . . . . . . . 3,162,084$ 3,162,084$ 4,979,394$ 1,817,310$ 4,974,735$

54

2013Actual

Original Final (Negative) AmountsREVENUESTaxes: Property Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,277,268$ 1,273,671$ 1,346,042$ 72,371$ 1,667,667$ Sales Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 130,726 130,726 160,981 30,255 155,157 Interest on Delinquent Taxes . . . . . . . . . . . . . . . . . 7,000 7,000 14,954 7,954 20,357 Charges for Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 345,975 345,975 359,187 13,212 531,577 Highway Users . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,300,000 2,300,000 2,355,803 55,803 2,335,480 National Forest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7,000 7,000 62,839 55,839 63,738 Intergovernmental - Program Specific . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - - Miscellaneous Revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - 7,509 7,509 6,190

Total Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4,067,969 4,064,372 4,307,315 242,943 4,780,166

EXPENDITURESCurrent: Personnel Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,528,184 1,528,184 1,399,838 128,346 1,490,313 Personnel Benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 871,635 871,635 770,243 101,392 718,733 Contractual and Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,393,150 2,389,553 2,217,154 172,399 2,292,141 Capital Outlay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 175,000 175,000 192,129 (17,129) 489,130

Total Expenditures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4,967,969 4,964,372 4,579,364 385,008 4,990,317

Excess Revenues (Expenditures) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. (900,000) (900,000) (272,049) 627,951 (210,151)

FUND BALANCE, BEGINNING OF YEAR . . 2,317,426 2,317,426 2,501,281 183,855 2,711,432

FUND BALANCE, END OF YEAR . . . . . . . . 1,417,426$ 1,417,426$ 2,229,232$ 811,806$ 2,501,281$


Budgeted AmountsActual

Amounts

Variance with Final Budget -

Positive

For the Fiscal Year Ended September 30, 2014With Comparative Actual Amounts for the Fiscal Year Ended September 30, 2013

ROAD AND BRIDGE FUNDSCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL

55

2013Actual Positive Actual

Original Final Amounts (Negative) AmountsREVENUESTaxes: Property Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,590,943$ 1,587,827$ 1,590,530$ 2,703$ 1,572,637$ Sales Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 38,487 38,487 59,857 21,370 56,565 Ag Replacement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,820 2,820 2,820 - 2,820 Interest on Delinquent Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4,300 4,300 10,551 6,251 11,484 Intergovernmental - Program Specific . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 18,000 18,000 22,676 4,676 18,494 Investment Income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,000 2,000 1,453 (547) 2,022 Charges for Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,301,000 1,301,000 1,485,076 184,076 1,969,257 Miscellaneous . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - - (169) (169) 408

Total Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,957,550 2,954,434 3,172,794 218,360 3,633,687

EXPENDITURESCurrent: Personnel Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3,106,000 3,106,000 3,073,965 32,035 3,444,519 Capital Outlay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - -

Total Expenditures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3,106,000 3,106,000 3,073,965 32,035 3,444,519

Excess Revenues (Expenditures) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. (148,450) (151,566) 98,829 250,395 189,168

FUND BALANCE, BEGINNING OF YEAR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,218,763 1,218,763 1,842,748 623,985 1,653,580

FUND BALANCE, END OF YEAR . . . . . . . . . 1,070,313$ 1,067,197$ 1,941,577$ 874,380$ 1,842,748$

Budgeted AmountsVariance withFinal Budget -


AMBULANCE DISTRICT FUND SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL

For the Fiscal Year Ended September 30, 2014With Comparative Actual Amounts for the Fiscal Year Ended September 30, 2013

56

I. STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY

A. Basis of Budgetary Accounting

B. Budgetary Information

C. Excess of Expenditures over Appropriations

The County employs budgetary integration as a management control device during the year for all governmental funds. All appropriations lapse at the end of the fiscal year. Appropriation accounts may remain open until the first Monday in November for the payment of claims incurred against such appropriations prior to the close of the fiscal year. After the first Monday in November, the appropriations become null and void and any lawful claims presented thereafter against any subsequent appropriation will be provided for in the ensuing budget.

Expenditures may not exceed budgeted appropriations for personnel services or other expenditures at the department level in the General and Justice Funds and at the fund level in all other funds except for emergency expenditures as defined by Idaho Code 31-1608. Budget amounts are as originally adopted or as amended either by judicial order or through a scheduled budget hearing for receipt of unanticipated revenues. During the year, $90,232 of appropriations was amended within departments by Commission resolution and court order and $45,683 was reduced from the original budget through budget hearings all within the governmental funds.


Notes to Required Supplementary InformationBasis of Budgetary Reporting, Stewardship, Compliance, and Accountability

September 30, 2014

The following departments overspent their budgeted appropriations: Within the General Fund, the General Government Trust overspent by $107,140 and the Juvenile Probation Trust overspent by $172,135. These overages were covered by other department underspending. Within the Justice Fund, the Justice Fund Trust department overspent by $23,213. This overage was absorbed by other department underspending. Within the District Court Fund, the District Court Trust department overspent by $42,306; there were sufficient fund balances to cover this overage. Within the Fair Exhibit budget, the South Fair department overspent by $257 and the Fair Trust overspent by $3,986; both were absorbed by other departmental underspending.

The County is required by State Law to adopt annual budgets on all governmental funds that cover a period from October 1 through September 30. All adopted budgets are prepared in accordance with the modified accrual basis of accounting and are adopted on a basis consistent with generally accepted accounting principles.

All County department heads are required to submit their annual budget requests to the County Auditor by the third Monday in May. The County Auditor is the Budget Officer and, as such Budget Officer, it is his duty to compile and prepare a preliminary budget for consideration by the County Commissioners. The budget is prepared by fund, department, activity, and object, and includes appropriated budgets for the prior two years, year-to-date expenditures, and requested appropriations for the next fiscal year.

On or before the first Monday in August, the County Budget Officer submits the proposed budget to the County Commissioners for review and approval. When the tentative budget has been approved, it must be published in an area newspaper. On or before the Tuesday following the first Monday of September each year, the Board of Commissioners meet to hold a public budget hearing, at which time any taxpayer may appear and be heard upon any part or parts of said tentative budget. Such hearing may be continued from day to day until concluded, but not to exceed a total of five (5) days.

Upon conclusion of such hearing, the County Commissioners fix and determine the amount of the appropriated budget for each department of the County which, in no event, shall require more property tax funding than the amount of the published budget. The appropriated budget is adopted by resolution in the official minutes of the board.

During the fiscal year, the Board of County Commissioners may amend the annual appropriated budget by unanimous resolution in case of an emergency, through the courts, or by the budget hearing process. The appropriated budget can only be increased by an amount equal to unanticipated revenues. In no event can property taxes be increased. Management at the departmental level does not have authority to amend the budget.

57


58

Portneuf River near Lava Hot Springs: Photo by Ralph Maughan


Fair District - This fund is used to account for the County's apportionment of the joint district fair. Idaho Code 22-307Maximum tax levy: 0.000100000Current tax levy: 0.000002164

Fair Maintenance - This fund is used for maintenance of County fairgrounds. Idaho Code 31-822Maximum tax levy: 0.000100000Current tax levy: 0.000100000



Historical Society - This fund is used for the support of County historical societies. Idaho Code 31-864Maximum tax levy: 0.000120000Current tax levy: 0.000019901





Noxious Weed - This fund is used to account for operations of noxious weed control throughout the County.Idaho Code 22-2406



(Continued)

Appraisal - This fund was established to provide a continuing program of valuation of all properties and that all parcels of property under the assessor's jurisdiction in the County are appraised at current market value for assessment purposes. Idaho Code 63-314.3

Mosquito Abatement - This fund is used to account for operations of an abatement district to control mosquitoes throughout the County. Idaho Code 39-2805

Veterans Memorial - This fund is used to assist in the maintenance, upkeep, and repair of servicemen's memorials within the County. Idaho Code 65-103

NONMAJOR GOVERNMENTAL FUNDS

Special Revenue Funds

Special revenue funds are used to account for specific revenues that are legally restricted to expenditures for particular purposes or for sound financial management.

District Court - This fund was established to pay for all court expenditures other than courthouse construction and remodeling. Idaho Code 31-867

Fair Exhibit - This fund is for the purpose of collecting, preparing, and maintaining an exhibition of the products and industries of Bannock County at the County fair. Idaho Code 31-823

Indigent - This fund was established to safeguard the public health, safety, and welfare for the care and medical needs of indigent persons of the County. Idaho Code 31-3503

Health District - This fund is to account for the County's portion of services provided on a regional basis by the State of Idaho for preventive health services. Idaho Code 31-862

Junior College - This fund is used to pay tuition for county students attending out of district community colleges. Idaho Code 33-2110A

59

Juvenile Facilities - This fund is used to account for the operations of the Regional Juvenile Detention Center. This facility was formed through a Joint Powers Agreement. No tax levy revenue is involved in this fund.

Grants - This is a combination of several grant funds used to account for grant monies received by the County.No tax levy revenue is involved in this fund.

PILT - This fund was created to account for the receipt and disbursement of payment in lieu of taxes revenues received from the federal government. No tax levy revenue is involved in this fund.

Snowmobile - This fund is used to account for the monies received and expenditures incurred to provide snowmobile recreation within the County. Idaho Code 67-7106. No tax levy revenue is involved in this fund.

County Boat - This fund accounts for operations of the County boat patrol and other expenditures related to improvements of public waterways within the County. Idaho Code 57-1501. No tax levy revenue is involved in this fund.

Revenue Sharing - This fund has been used to account for revenue sharing money reserved by the Commissioners for capital asset purchases. No tax levy revenue is involved in this fund.

Special Revenue Funds (Continued)

NONMAJOR GOVERNMENTAL FUNDS

60

District Fair Fair Fair Court District Maintenance Exhibit

ASSETSCash and Cash Equivalents . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 514,124$ 1,169$ 66,745$ 131,782$ Cash with Paying Agent . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - 27,344 Investments . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 813,676 1,850 105,635 208,565 Intergovernmental Receivables . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 20,101 283 7,404 5,428 Grant Revenue Receivable . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - Taxes Receivable . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 51,290 429 17,077 19,368

Total Assets .. . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,399,191$ 3,731$ 196,861$ 392,487$

LIABILITIES, DEFERRED INFLOWS, AND FUND BALANCELiabilities:Accounts Payable . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 116,549$ -$ 60,920$ 22,419$ Direct Deposit Payable . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 56,996 - - 8,274 Interfund Payable . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - Unavailable Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - -

Total Liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 173,545 - 60,920 30,693

Deferred Inflows:Unavailable Property Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 44,622 373 14,856 16,850 Taxes Received in Advance . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10,264 66 2,857 3,623

Total Deferred Inflows . . . . . . . . . . . . . . . . . . . 54,886 439 17,713 20,473

Fund Balance: Restricted: Grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - Funding source restrictions . . . . . . . . . . . . . . . .. - - - - Committed for: Funds Held for Minimum Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 351,228 823 29,557 85,330 Assigned for: General Government . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - Public Safety . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - Road and Bridge . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - Health and Welfare . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - Culture and Recreation . . . . . . . . . . . . . . . .. - 2,469 88,671 255,991 Agriculture . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - Legal and Judicial . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 819,532 - - - Unassigned . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - Total Fund Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,170,760 3,292 118,228 341,321

Total Liabilities, Deferred Inflows and Fund Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . .. 1,399,191$ 3,731$ 196,861$ 392,487$



NONMAJOR GOVERNMENTAL FUNDSCOMBINING BALANCE SHEET

September 30, 2014

61

Health Historical Junior VeteransDistrict Society Indigent College Appraisal Memorial

61,849$ 8,973$ 637,831$ 25,758$ 191,792$ 9,939$ - - - - - -

97,885 14,201 1,009,460 40,766 303,537 15,729 12,281 1,822 49,953 572 17,214 1,835

- - - - - - 22,749 3,281 74,527 - 47,587 2,607

194,764$ 28,277$ 1,771,771$ 67,096$ 560,130$ 30,110$

-$ -$ 172,145$ 500$ 35,082$ 4,949$ - - 4,391 - 32,542 - - - - - - - - - - - - -

- - 176,536 500 67,624 4,949

19,791 2,855 64,838 - 41,400 2,268 3,505 576 5,311 - 7,542 384

23,296 3,431 70,149 - 48,942 2,652

- - - - - - - - - - - -

42,867 6,212 457,526 16,649 110,891 5,627

- - - - 332,673 - - - - - - - - - - - - -

128,601 - 1,067,560 - - - - 18,634 - 49,947 - 16,882 - - - - - - - - - - - - - - - - - -

171,468 24,846 1,525,086 66,596 443,564 22,509

194,764$ 28,277$ 1,771,771$ 67,096$ 560,130$ 30,110$

(Continued)


62

Noxious Mosquito Weed Abatement PILT Snowmobile

ASSETSCash and Cash Equivalents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 88,488$ 318,134$ 469,833$ 39,531$ Cash with Paying Agent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - Investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 140,046 201,014 743,577 62,564 Intergovernmental Receivables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7,933 4,000 - - Grant Revenue Receivables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - Taxes Receivable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 14,894 14,729 - -

Total Assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 251,361$ 537,877$ 1,213,410$ 102,095$

LIABILITIES, DEFERRED INFLOWS,AND FUND BALANCELiabilities:Accounts Payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 63,243$ 39,160$ 22,959$ 1,258$ Direct Deposit Payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4,782 3,514 - - Interfund Payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - Unavailable Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - -

Total Liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 68,025 42,674 22,959 1,258

Deferred Inflows:Unavailable Property Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 12,957 12,814 - - Taxes Received in Advance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3,135 1,357 - -

Total Deferred Inflows . . . . . . . . . . . . . . . . . . .. 16,092 14,171 - -

Fund Balance: Restricted: Grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . .. - - - - Funding Source Restrictions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - Committed for: Funds Held for Minimum Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 41,811 120,258 892,838 50,419 Assigned for: General Government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . - - 297,613 - Public Safety . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - Road and Bridge . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - Health and Welfare . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - 360,774 - - Culture and Recreation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - 50,418 Agriculture . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 125,433 - - - Legal and Judicial . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - Unassigned . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - Total Fund Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 167,244 481,032 1,190,451 100,837

Total Liabilities, Deferred Inflows and Fund Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . .. 251,361$ 537,877$ 1,213,410$ 102,095$


NONMAJOR GOVERNMENTAL FUNDSCOMBINING BALANCE SHEET - (CONTINUED)

September 30, 2014


63

County Juvenile 2014 Boat Facility Grants Total

10,297$ 158,961$ 247,663$ 2,982,869$ - - - 27,344

16,298 251,263 391,964 4,418,030 - - - 128,826 - - 154,717 154,717 - - - 268,538

26,595$ 410,224$ 794,344$ 7,980,324$

5,908$ 33,245$ 156,815$ 735,152$ - 27,012 13,537 151,048 - - - - - - - -

5,908 60,257 170,352 886,200

- - - 233,624 - - - 38,620

- - - 272,244

- - 623,992 623,992 - 349,967 - 349,967

15,515 - - 2,227,551

- 630,286 - - - - - - - - - - - 1,556,935

5,172 - - 488,184 - - - 125,433 - - - 819,532 - - - -

20,687 349,967 623,992 6,821,880

26,595$ 410,224$ 794,344$ 7,980,324$


64

District Fair Fair Fair Health Court District Maintenance Exhibit District

REVENUESTaxes: Property Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,105,977$ 8,714$ 399,279$ 349,601$ 474,031$ Sales Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 73,359 1,078 27,058 19,496 46,110 Liquor Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - - Interest on Delinquent Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 9,276 77 2,400 3,277 3,939 Interest on Investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - - Licenses and Permits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - - Charges for Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 557,980 - - 127,428 - Intergovernmental - Program Specific . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - - Intergovernmental - General . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - - Fines and Court Costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 445,278 - - - - Miscellaneous . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3,661 3 1,657 10,742 185

Total Revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,195,531 9,872 430,394 510,544 524,265

EXPENDITURESCurrent: General Government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - - Public Safety . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - - Roads . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - - Health . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - 505,695 Welfare . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - - Culture and Recreation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - 9,888 349,403 495,402 - Agriculture . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - - Legal and Judicial . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,336,460 - - - - Capital Outlay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - 56,917 - -

Total Expenditures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,336,460 9,888 406,320 495,402 505,695

Excess Revenues (Expenditures) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. (140,929) (16) 24,074 15,142 18,570

OTHER FINANCING SOURCES (USES)Reclassification of Fund Balance . . . . . . . . . .. - - - - - Issuance of Capital Leases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - - Transfers In (Out) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - -

Total Other Financing Sources . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - -

Net Changes in Fund Balances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. (140,929) (16) 24,074 15,142 18,570

FUND BALANCE, BEGINNING OF YEAR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,311,689 3,308 94,154 326,179 152,898

FUND BALANCE, END OF YEAR . . . . . . . . 1,170,760$ 3,292$ 118,228$ 341,321$ 171,468$

With Comparative Totals for the Fiscal Year Ended September 30, 2013



NONMAJOR GOVERNMENTAL FUNDSCOMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE


65

Historical Junior Revenue Veterans Society Indigent College Appraisal Sharing Memorial

79,494$ 1,264,338$ -$ 956,932$ -$ 53,253$ 6,778 128,079 2,288 62,775 - 7,000

- - 43,284 - - - 506 14,832 - 8,328 - 463

- - - - - - - - - - - - - 297,067 500 - - - - - - - - - - - - - - - - - - - -

31 3,001 - 373 - 21

86,809 1,707,317 45,572 1,028,908 - 60,737

- - - 1,037,363 - - - - - - - - - - - - - - - - - - - - - 1,880,246 - - - -

58,600 - 45,226 - - 58,605 - - - - - - - - - - - -

21,299 - - - - - -

79,899 1,880,246 45,226 1,037,363 - 58,605

6,910 (172,929) 346 (8,455) - 2,132

- - - - - - - - - - - - - - - - (199,633) -

- - - - (199,633) -

6,910 (172,929) 346 (8,455) (199,633) 2,132

17,936 1,698,015 66,250 452,019 199,633 20,377

24,846$ 1,525,086$ 66,596$ 443,564$ -$ 22,509$

(Continued)


66

Noxious Mosquito Weed Abatement PILT Snowmobile

REVENUESTaxes: Property Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 326,596$ 226,261$ -$ -$ Sales Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 28,590 - - - Liquor Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - Interest on Delinquent Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,300 3,698 - - Interest on Investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - Licenses and Permits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - Charges for Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 84,210 - - - Intergovernmental - Program Specific . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - 4,000 - 18,570 Intergovernmental - General . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - 493,821 - Fines and Court Costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - Miscellaneous . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,001 220 170 -

Total Revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 442,697 234,179 493,991 18,570

EXPENDITURESCurrent: General Government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - 166,341 - Public Safety . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - Roads . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - Health . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - 228,119 - - Welfare . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - Culture and Recreation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - 8,269 Agriculture . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 425,040 - - - Legal and Judicial . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - Capital Outlay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 35,761 25,180 231,707 -

Total Expenditures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 460,801 253,299 398,048 8,269

Excess Revenues (Expenditures) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. (18,104) (19,120) 95,943 10,301

OTHER FINANCING SOURCES (USES)Reclassification of Fund Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - Issuance of Capital Leases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - Transfers In (Out) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - -

Total Other Financing Sources . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - -

Net Changes in Fund Balances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. (18,104) (19,120) 95,943 10,301

FUND BALANCE, BEGINNING OF YEAR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 185,348 500,152 1,094,508 90,536

FUND BALANCE, END OF YEAR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 167,244$ 481,032$ 1,190,451$ 100,837$

With Comparative Actual Amounts for the Year Ended September 30, 2013



NONMAJOR GOVERNMENTAL FUNDSCOMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - (CONTINUED)


67

County Juvenile 2014 2013 Boat Facility Grants Total Total

-$ -$ -$ 5,244,476$ 5,427,407$ - - - 402,611 400,463 - - - 43,284 60,000 - - - 49,096 61,460 - - - - -

20,691 - - 20,691 22,020 - 931,838 73,882 2,072,905 2,159,106 - 22,626 1,126,854 1,172,050 1,546,987 - - - 493,821 454,684 - - - 445,278 443,276 - 4,038 - 25,103 42,050

20,691 958,502 1,200,736 9,969,315 10,617,453

- - - 1,203,704 1,231,388 - 945,269 243,343 1,188,612 1,102,111 - - - - - - - 72,943 806,757 723,919 - - - 1,880,246 2,105,841

21,626 - - 1,047,019 1,103,103 - - - 425,040 1,290,038 - - 423,838 2,760,298 2,683,851 - - 368,668 739,532 587,707

21,626 945,269 1,108,792 10,051,208 10,827,958

(935) 13,233 91,944 (81,893) (210,505)

- - - - - - - - - - - - - (199,633) (1,116,250)

- - - (199,633) (1,116,250)

(935) 13,233 91,944 (281,526) (1,326,755)

21,622 336,734 532,048 7,103,406 8,430,161

20,687$ 349,967$ 623,992$ 6,821,880$ 7,103,406$


68


69



REVENUESTaxes: Property Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,101,592$ 1,099,432$ 1,105,977$ 6,545$ 835,656$ Sales Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 56,563 56,563 73,359 16,796 66,507 Interest on Delinquent Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3,900 3,900 9,276 5,376 10,992 Charges for Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 497,121 497,121 557,980 60,859 535,176 Intergovernmental Program Specific . . . . . . . . . . . . . . . . .. - - - - 97,810 Fines and Court Costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 457,400 457,400 445,278 (12,122) 443,276 Miscellaneous . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - 3,661 3,661 4,076

Total Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,116,576 2,114,416 2,195,531 81,115 1,993,493

EXPENDITURESDistrict CourtCurrent: Personnel Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,129,690 1,129,690 1,143,903 (14,213) 1,113,274 Personnel Benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 675,886 675,886 654,360 21,526 586,557 Contractual and Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 512,950 510,790 495,891 14,899 500,355 Capital Outlay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3,050 3,050 - 3,050 - Total District Court . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,321,576 2,319,416 2,294,154 25,262 2,200,186

District Court TrustsCurrent: Contractual and Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - 42,306 (42,306) - Total District Court Trusts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - 42,306 (42,306) -

Total Expenditures . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,321,576 2,319,416 2,336,460 (17,044) 2,200,186

Excess Revenues (Expenditures) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. (205,000) (205,000) (140,929) 64,071 (206,693)



Net Change in Fund Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. (205,000) (205,000) (140,929) 64,071 130,203

FUND BALANCE, BEGINNING OF YEAR . . . . 793,434 793,434 1,311,689 518,255 1,181,486

FUND BALANCE, END OF YEAR . . . . . . . . 588,434$ 588,434$ 1,170,760$ 582,326$ 1,311,689$


Budgeted Amounts


DISTRICT COURT SPECIAL REVENUE FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL


70



REVENUESTaxes: Property Taxes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8,659$ 8,642$ 8,714$ 72$ 8,220$ Sales Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 937 937 1,078 141 1,060 Interest on Delinquent Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 42 42 77 35 96 Miscellaneous . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - 3 3 2

Total Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 9,638 9,621 9,872 251 9,378

EXPENDITURESCurrent: Contractual and Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 9,888 9,888 9,888 - 9,888 Capital Outlay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - -

Total Expenditures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 9,888 9,888 9,888 - 9,888

Excess Revenues (Expenditures) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. (250) (267) (16) 251 (510)

FUND BALANCE, BEGINNING OF YEAR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,757 2,757 3,308 551 3,818

FUND BALANCE, END OF YEAR . . . . . . . . 2,507$ 2,490$ 3,292$ 802$ 3,308$


Budgeted Amounts


FAIR DISTRICT SPECIAL REVENUE FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL


71



REVENUESTaxes: Property Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 397,756$ 396,971$ 399,279$ 2,308$ 281,916$ Sales Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 19,231 19,231 27,058 7,827 24,215 Interest on Delinquent Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 800 800 2,400 1,600 2,303 Intergovernmental Program Specific . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - 8,426 Miscellaneous . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - 1,657 1,657 82

Total Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 417,787 417,002 430,394 13,392 316,942

EXPENDITURESCurrent: Contractual and Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 295,000 294,215 349,403 (55,188) 294,392 Capital Outlay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 115,000 115,000 56,917 58,083 -

Total Expenditures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 410,000 409,215 406,320 2,895 294,392

Excess Revenues (Expenditures) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7,787 7,787 24,074 16,287 23,550

FUND BALANCE, BEGINNING OF YEAR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 81,172 81,172 94,154 12,982 70,604

FUND BALANCE, END OF YEAR . . . . . . . . 88,959$ 88,959$ 118,228$ 29,269$ 94,154$



FAIR MAINTENANCE SPECIAL REVENUE FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL


Budgeted Amounts

72



REVENUESTaxes: Property Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 346,294$ 345,615$ 349,601$ 3,986$ 461,068$ Sales Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 13,860 13,860 19,496 5,636 21,613 Interest on Delinquent Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,600 1,600 3,277 1,677 4,579 Charges for Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 118,000 118,000 127,428 9,428 144,434 Miscellaneous . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - 10,742 10,742 13,132

Total Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 479,754 479,075 510,544 31,469 644,826

EXPENDITURESFair Administration: Current: Personnel Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 215,210 218,210 218,739 (529) 204,062 Personnel Benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 111,750 112,350 99,399 12,951 91,727 Contractual and Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 35,400 31,121 30,149 972 117,246 Capital Outlay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - 40,843 Total Administration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 362,360 361,681 348,287 13,394 453,878 North Fair: Current: Personnel Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3,125 3,125 3,142 (17) 250 Personnel Benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 458 458 242 216 25 Contractual and Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 46,000 46,000 41,035 4,965 54,506 Total North Fair . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 49,583 49,583 44,419 5,164 54,781 South Fair: Current: Personnel Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,400 2,400 2,923 (523) 3,094 Personnel Benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 352 352 228 124 242 Contractual and Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 49,500 49,500 49,358 142 52,395 Total South Fair . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 52,252 52,252 52,509 (257) 55,731 4-H: Current: Personnel Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,650 2,650 2,200 450 4,007 Personnel Benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 389 389 168 221 307 Contractual and Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 72,520 72,520 43,833 28,687 61,852 Total 4-H . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 75,559 75,559 46,201 29,358 66,166 Fair Trusts Current: Contractual and Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - 3,986 (3,986) - Total Fair Trusts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - 3,986 (3,986) -

Total Expenditures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 539,754 539,075 495,402 43,673 630,556

Excess Revenues (Expenditures) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. (60,000) (60,000) 15,142 (12,204) 14,270



Net Change in Fund Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. (60,000) (60,000) 15,142 75,142 24,694

FUND BALANCE, BEGINNING OF YEAR . . 230,690 230,690 326,179 95,489 301,485


Budgeted Amounts


FAIR EXHIBIT SPECIAL REVENUE FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL


73



REVENUESTaxes: Property Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 471,736$ 470,811$ 474,031$ 3,220$ 457,121$ Sales Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 39,705 39,705 46,110 6,405 45,349 Interest on Delinquent Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,300 2,300 3,939 1,639 4,858 Intergovernmental . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - - Miscellaneous . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - 185 185 133

Total Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 513,741 512,816 524,265 11,449 507,461

EXPENDITURESCurrent: Contractual and Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 505,695 505,695 505,695 - 494,957

Total Expenditures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 505,695 505,695 505,695 - 494,957

Excess Revenues (Expenditures) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8,046 7,121 18,570 11,449 12,504

FUND BALANCE, BEGINNING OF YEAR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 118,378 118,378 152,898 34,520 140,394



Budgeted Amounts


HEALTH DISTRICT SPECIAL REVENUE FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL


74



REVENUESTaxes: Property Taxes . . . . . . . . . . . . . . . . . . . . . . . 79,632$ 79,476$ 79,494$ 18$ 52,365$ Sales Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,471 5,471 6,778 1,307 6,125 Interest on Delinquent Taxes . . . . . . . . . . . . . . 270 270 506 236 566 Intergovernmental . . . . . . . . . . . . . . . . . . . . . . - - - - - Miscellaneous . . . . . . . . . . . . . . . . . . . . . . . .. - - 31 31 15

Total Revenues . . . . . . . . . . . . . . . . . . . . . . . . 85,373 85,217 86,809 1,592 59,071

EXPENDITURESCurrent: Contractual and Other . . . . . . . . . . . . . . . . .. 58,600 58,600 58,600 - 58,600 Capital Outlay . . . . . . . . . . . . . . . . . . . . . . . . .. 21,299 21,299 21,299 - -

Total Expenditures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 79,899 79,899 79,899 - 58,600

Excess Revenues (Expenditures) . . . . . . . . . . 5,474 5,318 6,910 1,592 471

FUND BALANCE, BEGINNING OF YEAR . . . . . . . .. 14,526 14,526 17,936 3,410 17,465



Budgeted Amounts


HISTORICAL SOCIETY SPECIAL REVENUE FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL


75



REVENUESTaxes: Property Taxes . . . . . . . . . . . . . . . . . . . . . . . 1,244,276$ 1,241,837$ 1,264,338$ 22,501$ 1,710,573$ Sales Tax . . . . . . . . . . . . . . . . . . . . . . . . . . 112,637 112,637 128,079 15,442 136,641 Interest on Delinquent Taxes . . . . . . . . . . . . 5,400 5,400 14,832 9,432 18,570 Charges for Services . . . . . . . . . . . . . . . . . . . 265,000 265,000 297,067 32,067 399,122 Miscellaneous . . . . . . . . . . . . . . . . . . . . . . . . . . - - 3,001 3,001 985

Total Revenues . . . . . . . . . . . . . . . . . . . . . . . . . 1,627,313 1,624,874 1,707,317 82,443 2,265,891 EXPENDITURESAdministration: Current: Personnel Services . . . . . . . . . . . . . . . . . . 186,917 186,917 153,595 33,322 179,034 Personnel Benefits . . . . . . . . . . . . . . . . . . . 129,936 129,936 118,976 10,960 82,433 Contractual and Other . . . . . . . . . . . . . . . 50,700 50,700 45,296 5,404 45,016 Capital Outlay . . . . . . . . . . . . . . . . . . . . . . . - - - - - Total Administration . . . . . . . . . . . . . . . 367,553 367,553 317,867 49,686 306,483 Direct Assistance: Current: Contractual and Other . . . . . . . . . . . . . . . 1,839,760 1,837,321 1,562,379 274,942 1,799,358 Total Direct Assistance . . . . . . . . . . . . . 1,839,760 1,837,321 1,562,379 274,942 1,799,358 Total Expenditures . . . . . . . . . . . . . . . . . . . . 2,207,313 2,204,874 1,880,246 324,628 2,105,841 Excess Revenues (Expenditures) . . . . . . . . . (580,000) (580,000) (172,929) 407,071 160,050

FUND BALANCE, BEGINNING OF YEAR . . 1,263,289 1,263,289 1,698,015 434,726 1,537,965

FUND BALANCE, END OF YEAR . . . . . . . . 683,289$ 683,289$ 1,525,086$ 841,797$ 1,698,015$

Budgeted Amounts


INDIGENT SPECIAL REVENUE FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL


76

Variance withOriginal and Final Budgeted 2013

Final Budgeted Actual Positive Actual Amounts Amounts (Negative) Amounts

REVENUESTaxes: Property Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . -$ -$ -$ 24$ Sales Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . 1,716 2,288 572 2,289 Liquor Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . 43,284 43,284 - 60,000 Interest on Delinquent Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . - - - 14 Intergovernmental . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . - - - - Miscellaneous . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . - - - -

Total Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . 45,000 45,572 572 62,327

EXPENDITURESCurrent: Contractual and Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . 65,000 45,226 19,774 55,768

Total Expenditures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . 65,000 45,226 19,774 55,768

Excess Revenues (Expenditures) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . (20,000) 346 20,346 6,559

FUND BALANCE, BEGINNING OF YEAR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . 61,421 66,250 4,829 59,691

FUND BALANCE, END OF YEAR . . . . . . . . . . 41,421$ 66,596$ 25,175$ 66,250$


JUNIOR COLLEGE SPECIAL REVENUE FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL


77



REVENUESTaxes: Property Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . 951,070$ 949,205$ 956,932$ 7,727$ 954,749$ Sales Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . 49,796 49,796 62,775 12,979 61,906 Interest on Delinquent Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . 3,650 3,650 8,328 4,678 10,441 Charges for Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . - - 500 500 250 Miscellaneous . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . - - 373 373 292

Total Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . 1,004,516 1,002,651 1,028,908 26,257 1,027,638

EXPENDITURESCurrent: Personnel Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . 655,423 655,423 635,855 19,568 659,178 Personnel Benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . 354,593 354,593 337,021 17,572 293,950 Contractual and Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . 66,500 64,635 64,487 148 55,630 Capital Outlay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . - - - - -

Total Expenditures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . 1,076,516 1,074,651 1,037,363 37,288 1,008,758

Excess Revenues (Expenditures) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . (72,000) (72,000) (8,455) 63,545 18,880

FUND BALANCE, BEGINNING OF YEAR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . 340,270 340,270 452,019 111,749 433,139



Budgeted Amounts


APPRAISAL SPECIAL REVENUE FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL

78

Variance withOriginal and Final Budget - 2013


REVENUES

Total Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . -$ -$ -$ -$

EXPENDITURES

Total Expenditures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . - - - -

Excess Revenues (Expenditures) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . - - - -

OTHER FINANCING SOURCES (USES)Transfer In (Out) . . . . . . . . . . . . . . . . . . . . . . .. . - (199,633) (199,633) -

Total Other Financing Sources . . . . . . . . . . . . . . . . . . . - (199,633) (199,633) -

FUND BALANCE, BEGINNING OF YEAR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . 199,633 199,633 - 199,633

FUND BALANCE, END OF YEAR . . . . . . . . . . 199,633$ -$ (199,633)$ 199,633$



REVENUE SHARING SPECIAL REVENUE FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL


79



REVENUESTaxes: Property Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 52,937$ 52,833$ 53,253$ 420$ 52,617$ Sales Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6,313 6,313 7,000 687 6,940 Interest on Delinquent Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 350 350 463 113 592 Intergovernmental . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - - Miscellaneous . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - 21 21 15

Total Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 59,600 59,496 60,737 1,241 60,164

EXPENDITURESCurrent: Contractual and Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 60,000 60,000 58,605 1,395 58,277

Total Expenditures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 60,000 60,000 58,605 1,395 58,277

Excess Revenues (Expenditures) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. (400) (504) 2,132 (154) 1,887

FUND BALANCE, BEGINNING OF YEAR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 15,342 15,342 20,377 5,035 18,490



Budgeted Amounts


VETERANS MEMORIAL SPECIAL REVENUE FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL


80



REVENUESTaxes: Property Taxes . . . . . . . . . . . . . . . . . . . . . .. 326,149$ 325,509$ 326,596$ 1,087$ 303,140$ Sales Tax . . . . . . . . . . . . . . . . . . . . . . . . . .. 23,495 23,495 28,590 5,095 27,818 Interest on Delinquent Taxes . . . . . . . . . . . . . 1,700 1,700 2,300 600 2,944 Charges for Services . . . . . . . . . . . . . . . . . . . . 130,000 130,000 84,210 (45,790) 135,100 Miscellaneous . . . . . . . . . . . . . . . . . . . . . . . .. - - 1,001 1,001 88

Total Revenues . . . . . . . . . . . . . . . . . . . . . . . 481,344 480,704 442,697 (38,007) 469,090

EXPENDITURESCurrent: Personnel Services . . . . . . . . . . . . . . . . . .. 141,061 145,561 129,721 15,840 153,891 Personnel Benefits . . . . . . . . . . . . . . . . . .. 100,283 101,183 84,875 16,308 75,520 Contractual and Other . . . . . . . . . . . . . . . . . 265,000 258,960 210,444 48,516 310,484 Capital Outlay . . . . . . . . . . . . . . . . . . . . . . . .. - - 35,761 (35,761) 40,904

Total Expenditures . . . . . . . . . . . . . . . . . . . .. 506,344 505,704 460,801 44,903 580,799

Excess Revenues (Expenditures) . . . . . . . . . (25,000) (25,000) (18,104) 6,896 (111,709)

OTHER FINANCING SOURCES (USES)Transfers In (Out) . . . . . . . . . . . . . . . . . . . . - - - - 98,460

Total Other Financing Sources. . . . . . . . . . .. - - - - 98,460

Net Change in Fund Balances . . . . . . . . . . . (25,000) (25,000) (18,104) 6,896 (13,249)

FUND BALANCE, BEGINNING OF YEAR . 113,242 113,242 185,348 72,106 198,597

FUND BALANCE, END OF YEAR . . . . . . . 88,242$ 88,242$ 167,244$ 79,002$ 185,348$


NOXIOUS WEED SPECIAL REVENUE FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL


Budgeted Amounts

81



REVENUESTaxes: Property Taxes . . . . . . . . . . . . . . . . . . . . .. . 219,183$ 218,752$ 226,261$ 7,509$ 309,958$ Interest on Delinquent Taxes . . . . . . . . . . . .. . 1,500 1,500 3,698 2,198 5,519 Charges for Services . . . . . . . . . . . . . . . . . . . . - - - - - Intergovernmental . . . . . . . . . . . . . . . . . . . .. . - - 4,000 4,000 6,300 Miscellaneous . . . . . . . . . . . . . . . . . . . . . . .. . - - 220 220 88

Total Revenues . . . . . . . . . . . . . . . . . . . . . . . . 220,683 220,252 234,179 13,927 321,865

EXPENDITURESCurrent: Personnel Services . . . . . . . . . . . . . . . . . .. . 90,802 90,802 66,564 24,238 87,129 Personnel Benefits . . . . . . . . . . . . . . . . . .. . 69,071 69,071 49,654 19,417 50,833 Contractual and Other . . . . . . . . . . . . . . . .. . 142,210 141,779 111,901 29,878 87,388 Capital Outlay . . . . . . . . . . . . . . . . . . . . . . . .. . - - 25,180 (25,180) 41,575

Total Expenditures . . . . . . . . . . . . . . . . . . . .. . 302,083 301,652 253,299 48,353 266,925

Excess Revenues (Expenditures) . . . . . . . .. . (81,400) (81,400) (19,120) 62,280 54,940

FUND BALANCE, BEGINNING OF YEAR. .. . 405,053 405,053 500,152 95,099 445,212



Budgeted Amounts


MOSQUITO ABATEMENT SPECIAL REVENUE FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL

82



REVENUESIntergovernmental - General. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . 238,223$ 493,821$ 255,598$ 454,684$ Miscellaneous. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . - 170 170 -

Total Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . 238,223 493,991 255,768 454,684

EXPENDITURESCurrent: Contractual and Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . 278,059 166,341 111,718 222,630 Capital Outlay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . 150,000 231,707 (81,707) 297,680

Total Expenditures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . 428,059 398,048 30,011 520,310

Excess Revenues (Expenditures) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . (189,836) 95,943 285,779 (65,626)

FUND BALANCE, BEGINNING OF YEAR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . 787,449 1,094,508 307,059 1,160,134

FUND BALANCE, END OF YEAR . . . . . . . . 597,613$ 1,190,451$ 592,838$ 1,094,508$


PILT SPECIAL REVENUE FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL


83



REVENUESIntergovernmental - Program Specific . . . . . . 17,000$ 18,570$ 1,570$ 19,752$ Charges for Services . . . . . . . . . . . . . . . . . . . . - - - -

Total Revenues . . . . . . . . . . . . . . . . . . . . . . 17,000 18,570 1,570 19,752

EXPENDITURESCurrent: Personnel Services . . . . . . . . . . . . . . . . .. . 6,000 1,448 4,552 2,960 Personnel Benefits . . . . . . . . . . . . . . . . .. . 1,453 237 1,216 371 Contractual and Other . . . . . . . . . . . . . . .. . 17,475 6,584 10,891 7,534 Capital Outlay . . . . . . . . . . . . . . . . . . . . . . . . - - - -

Total Expenditures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . 24,928 8,269 16,659 10,865

Excess Revenues (Expenditures). . . . . . . . . (7,928) 10,301 18,229 8,887

FUND BALANCE, BEGINNING OF YEAR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . 72,822 90,536 17,714 81,649

FUND BALANCE, END OF YEAR . . . . . . .. . 64,894$ 100,837$ 35,943$ 90,536$



SNOWMOBILE SPECIAL REVENUE FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL


84



REVENUESLicenses and Permits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . 21,000$ 20,691$ (309)$ 22,020$ Intergovernmental - Program Specific . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . - - - -

Total Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . 21,000 20,691 (309) 22,020

EXPENDITURESCurrent: Contractual and Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . 27,000 21,626 5,374 26,600 Capital Outlay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . - - - -

Total Expenditures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . 27,000 21,626 5,374 26,600

Excess Revenues (Expenditures) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . (6,000) (935) (5,065) (4,580)

FUND BALANCE, BEGINNING OF YEAR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . 29,990 21,622 8,368 26,202

FUND BALANCE, END OF YEAR . . . . . . . . 23,990$ 20,687$ 3,303$ 21,622$



COUNTY BOAT SPECIAL REVENUE FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL


85



REVENUESIntergovernmental - Program Specific . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . 20,000$ 22,626$ 2,626$ 30,166$ Charges for Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . 944,153 931,838 (12,315) 867,677 Miscellaneous . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . - 4,038 4,038 628

Total Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . 964,153 958,502 (5,651) 898,471

EXPENDITURESCurrent: Personnel Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . 528,184 527,219 965 530,440 Personnel Benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . 301,936 267,605 34,331 237,449 Contractual and Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . 130,019 150,445 (20,426) 116,455 Capital Outlay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . 4,014 - 4,014 -

Total Expenditures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . 964,153 945,269 18,884 884,344

Excess Revenues (Expenditures) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . - 13,233 13,233 14,127

FUND BALANCE, BEGINNING OF YEAR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . 302,673 336,734 34,061 322,607



JUVENILE FACILITY SPECIAL REVENUE FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL


86

Variance withFinal Budget -

Actual PositiveOriginal Final Amounts (Negative)

REVENUESIntergovernmental - Program Specific . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,100,000$ 1,203,412$ 1,126,854$ (76,558)$ Charges for Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - 73,882 73,882 Miscellaneous . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - Total Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,100,000 1,203,412 1,200,736 (2,676)

EXPENDITURESHealth: Current: Contractual and Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - 1,488 72,943 (71,455) Capital Outlay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - 131,000 170,983 (39,983) Total Health . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - 132,488 243,926 (111,438) Public Safety: Current: Personnel Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 50,000 57,861 48,242 9,619 Personnel Benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 15,000 10,269 7,703 2,566 Contractual and Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 485,000 189,863 187,398 2,465 Capital Outlay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - 86,550 (86,550) Total Public Safety . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 550,000 257,993 329,893 (71,900) Legal and Judicial: Current: Personnel Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 150,000 230,821 181,466 49,355 Personnel Benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 35,000 94,174 77,631 16,543 Contractual and Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 90,000 380,599 164,741 215,858 Capital Outlay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - Total Legal and Judicial . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 275,000 705,594 423,838 281,756 Roads: Current: Contractual and Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - 7,337 - 7,337 Capital Outlay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 275,000 100,000 111,135 (11,135) Total Roads . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 275,000 107,337 111,135 (3,798)

Total All Expenditures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,100,000 1,203,412 1,108,792 94,620

Excess Revenues (Expenditures) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - 91,944 91,944

FUND BALANCE, BEGINNING OF YEAR . . 663,048 663,048 532,048 -



Budgeted Amounts


GRANTS SPECIAL REVENUE FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL

87

State Fund - This fund is used to account for the collection of monies to be paid to the State including sales tax.

Restitution - This fund is used to account for the collection of fines and fees to be distributed to other agencies and private persons.

Other Agencies - This fund is used to account for other funds the County holds in a trustee capacity.

Court and Civil Suspense - This fund is used to account for funds collected by the courts and civil departments to be distributed to other entities or private persons through the court processes.

Victims Juvenile - This fund is used to account for the collection of fines and fees paid by juveniles to be distributed to other agencies and private persons as per court order.

AGENCY FUNDS

Agency Funds account for the receipt and disbursement of various monies and property collected by the County, acting in the capacity of an agent, for distribution to other governmental units, organizations, or individuals.

Unapportioned Land Sale - This fund is used to account for the collection of revenue from sales of County tax deed property to be distributed to other agencies.

Taxing Districts - These funds are used to account for the collection of property taxes and other revenues billed and collected by the County on behalf of the County Taxing Districts.

88

Balance BalanceOct. 1, 2013 Additions Deductions Sept. 30, 2014

STATE FUND:Assets:Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 584,112$ 7,448,228$ 7,312,753$ 719,587$ Intergovernmental Receivable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 75 - 75 - Taxes Receivable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,446 28,619 28,295 1,770 Total Assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 585,633$ 7,476,847$ 7,341,123$ 721,357$

Liabilities:Accounts Payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 395,325$ 7,403,499$ 7,312,753$ 486,071$ Due to Others . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 190,308 7,357,731 7,312,753 235,286 Total Liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 585,633$ 14,761,230$ 14,625,506$ 721,357$

TAXING DISTRICTS:Assets:Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 188,878$ 56,850,034$ 56,858,418$ 180,494$ Intergovernmental Receivable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 629,018 644,100 629,019 644,099 Taxes Receivable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,335,077 52,177,227 52,058,502 2,453,802 Fees Receivable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 41 - 41 - Total Assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3,153,014$ 109,671,361$ 109,545,980$ 3,278,395$

Liabilities:Accounts Payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. -$ 112,797,383$ 112,794,238$ 3,145$ Due to Others . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3,153,014 56,532,236 56,410,000 3,275,250 Total Liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3,153,014$ 169,329,619$ 169,204,238$ 3,278,395$

UNAPPORTIONED LAND SALE:Assets:Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 22,853$ 25,423$ 26,884$ 21,392$ Total Assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 22,853$ 25,423$ 26,884$ 21,392$

Liabilities:Accounts Payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,461$ 101$ 1,461$ 101$ Due to Others . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 21,392 - 101 21,291 Total Liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 22,853$ 101$ 1,562$ 21,392$

RESTITUTION:Assets:Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 69,660$ 470,807$ 470,159$ 70,308$ Total Assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 69,660$ 470,807$ 470,159$ 70,308$

Liabilities:Accounts Payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 37,979$ 888,612$ 909,417$ 17,174$ Due to Others . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 31,681 460,874 439,421 53,134 Total Liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 69,660$ 1,349,486$ 1,348,838$ 70,308$


COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIESAGENCY FUNDS


89

Balance BalanceOct. 1, 2013 Additions Deductions Sept. 30, 2014

COURT & CIVIL SUSPENSE:Assets:Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3,447,428$ -$ 3,105,753$ 341,675$ Total Assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3,447,428$ -$ 3,105,753$ 341,675$

Liabilities:Accounts Payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3,447,428$ -$ 3,105,753$ 341,675$ Total Liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3,447,428$ -$ 3,105,753$ 341,675$

OTHER AGENCIES:Assets:Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,147,105$ 297,474$ 242,554$ 1,202,025$ Intergovernmental Receivable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 496 - 496 - Total Assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,147,601$ 297,474$ 243,050$ 1,202,025$

Liabilities:Accounts Payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 78,767$ 178,027$ 167,081$ 89,713$ Due to Others . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,068,834 305,757 262,279 1,112,312 Total Liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,147,601$ 483,784$ 429,360$ 1,202,025$

TOTAL ALL AGENCY FUNDS:Assets:Cash* . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5,460,036$ 65,091,966$ 68,016,521$ 2,535,481$ Intergovernmental Receivable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 629,589 644,100 629,590 644,099 Fees Receivable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 41 - 41 - Taxes Receivable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,336,523 52,205,846 52,086,797 2,455,572 Total Assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8,426,189$ 117,941,912$ 120,732,949$ 5,635,152$

Liabilities:Accounts Payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3,960,960$ 121,267,622$ 124,290,703$ 937,879$ Due to Others . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4,465,229 64,656,598 64,424,554 4,697,273 Total Liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8,426,189$ 185,924,220$ 188,715,257$ 5,635,152$

*The ending total agency cash balance is classified between cash and investments as follows:

Cash . . . . . . . . . . .. 981,738$ Investments . . . . . . . .. 1,553,743 Total . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,535,481$

COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES - (CONTINUED)


Note: Consolidated Agency Funds as follows: State and Sales Tax; Taxing Districts, Cities Special, Municipal Road & Bridge, City Magistrate, and Inkom Translator to Taxing Districts.

AGENCY FUNDS


90


91

GOVERNMENTAL FUNDS CAPITAL ASSETS:

Land . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . 1,141,708$ Buildings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . 16,985,831 Machinery and Equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . 12,342,598 Infrastructure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . 18,361,586

Total Governmental Funds Capital Assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . 48,831,723$

INVESTMENTS IN GOVERNMENTAL FUNDS CAPITAL ASSETS BY SOURCE:

General Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . 3,330,420$ Special Revenue Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . 30,925,808 Trust Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . 418,815 Capital Projects Funds: General Obligation Bonds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . 9,474,960 Certificates of Participation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . - Capital Leases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . 1,647,355 State and Federal Grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . 3,034,365

Total Governmental Funds Capital Assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . 48,831,723$

1This schedule presents only the capital asset balances related to governmental funds.

September 30, 2014


CAPITAL ASSETS USED IN THE OPERATION OF GOVERNMENTAL FUNDSSCHEDULE BY SOURCE1

92

Machineryand

FUNCTION AND ACTIVITY Land Buildings Equipment Infrastructure TotalGeneral Government:Commission . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 501,882$ 2,086,933$ 493,984$ -$ 3,082,799$ PILT/Special Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 45,829 826,676 1,560,091 - 2,432,596 Data Processing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - 74,262 - 74,262 Grounds/Building . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - 11,602 - - 11,602 Appraisal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - 5,000 - 5,000 Liability Insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - 24,778 - - 24,778 Total General Government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 547,711 2,949,989 2,133,337 - 5,631,037 Health and Welfare:Ambulance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - 922,233 - 922,233 Mosquito Abatement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - 79,022 44,898 - 123,920 Grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - 537,351 - 537,351 Total Health and Welfare . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - 79,022 1,504,482 - 1,583,504 Road and Bridge:Road and Bridge/Engineer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 295,885 461,952 6,507,955 17,908,300 25,174,092 Grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - 160,599 453,286 613,885 Total Road and Bridge . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 295,885 461,952 6,668,554 18,361,586 25,787,977 Agriculture:Noxious Weed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 11,033 77,900 256,973 - 345,906 Total Agriculture . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 11,033 77,900 256,973 - 345,906 Culture and Recreation:Fairs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7,468 2,070,050 93,042 - 2,170,560 Historical . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - 450,000 21,299 - 471,299 Snowmobile . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - 71,046 - - 71,046 Total Culture and Recreation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7,468 2,591,096 114,341 - 2,712,905 Public Safety:Jail Construction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 175,200 9,217,037 80,363 - 9,472,600 Juvenile Facilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 104,411 390,237 22,387 - 517,035 Grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - 923,076 772,119 - 1,695,195 Sheriff/Search and Rescue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - 19,840 624,454 - 644,294 Jail . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - 6,190 32,789 - 38,979 Total Public Safety . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 279,611 10,556,380 1,532,112 - 12,368,103 Legal and Judicial:Court Facilities Trust . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - 154,717 5,000 - 159,717 District Court/Clerk of District Court . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - 84,314 - 84,314 Juvenile Probation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - 114,775 21,357 - 136,132 Prosecuting Attorney . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - 14,250 - 14,250 Drug Seizure Trust . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - 7,878 - 7,878 Total Legal and Judicial . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - 269,492 132,799 - 402,291

Total Governmental Funds Capital Assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,141,708$ 16,985,831$ 12,342,598$ 18,361,586$ 48,831,723$



CAPITAL ASSETS USED IN THE OPERATION OF GOVERNMENTAL FUNDSSCHEDULE BY FUNCTION AND ACTIVITY1


93

Governmental GovernmentalFunds Capital Funds Capital

Assets AssetsFUNCTION AND ACTIVITY 10/1/2013 Additions Deductions 9/30/2014General Government:Commission . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3,074,022$ 53,217$ 44,440$ 3,082,799$ PILT/Special Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,939,782 499,693 6,879 2,432,596 Data Processing. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 74,262 - - 74,262 Grounds/Building . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 11,602 - - 11,602 Appraisal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5,000 - - 5,000 Liability Insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 24,778 - - 24,778 Total General Government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5,129,446 552,910 51,319 5,631,037 Health and Welfare:Ambulance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 935,180 74,953 87,900 922,233 Mosquito Abatement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 98,740 25,180 - 123,920 Grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 366,368 170,983 - 537,351 Total Health and Welfare . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,400,288 271,116 87,900 1,583,504 Road and Bridge:Road and Bridge/Engineer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 25,161,130 299,785 286,823 25,174,092 Grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 502,750 111,135 - 613,885 Total Road and Bridge . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 25,663,880 410,920 286,823 25,787,977 Agriculture:Noxious Weed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 310,145 35,761 - 345,906 Total Agriculture . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 310,145 35,761 - 345,906 Culture and Recreation:Fairs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,113,643 56,917 - 2,170,560 Historical . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 450,000 21,299 - 471,299 Snowmobile . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 71,046 - - 71,046 Total Culture and Recreation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,634,689 78,216 - 2,712,905 Public Safety:Jail Construction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 9,472,600 - - 9,472,600 Juvenile Facilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 517,035 - - 517,035 Grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,608,645 86,550 - 1,695,195 Sheriff/Search and Rescue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 655,268 10,032 21,006 644,294 Jail . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 46,952 - 7,973 38,979 Total Public Safety . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 12,300,500 96,582 28,979 12,368,103 Legal and Judicial:Court Facilities Trust . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 159,717 - - 159,717 District Court/Clerk of District Court . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 84,314 - - 84,314 Juvenile Probation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 136,132 - - 136,132 Prosecuting Attorney . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 14,250 - - 14,250 Drug Seizure Trust . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7,878 - - 7,878 Total Legal and Judicial . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 402,291 - - 402,291

Total Governmental Funds Capital Assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 47,841,239$ 1,445,505$ 455,021$ 48,831,723$



CAPITAL ASSETS USED IN THE OPERATION OF GOVERNMENTAL FUNDSSCHEDULE OF CHANGES BY FUNCTION AND ACTIVITY1


94


95

Contents Page

Financial TrendsSchedules 1-4 contain trend information to help the reader understand howthe County’s financial performance and well-being have changed over time. 97

Revenue CapacitySchedules 5-8 contain information to help the reader assess the County’smost significant local revenue source, the property tax. 102

Debt CapacitySchedules 9-11 present information to help the reader assess the affordabilityof the County’s current levels of outstanding debt and the County’s abilityto issue additional debt in the future. 107

Demographic and Economic InformationSchedules 12-13 offer demographic and economic indicators to help the readerunderstand the environment within which the County’s financial activities takeplace. 110

Operating InformationSchedules 14-16 contain service and infrastructure data to help the readerunderstand how the information in the County’s financial report relates to theservices the County provides and the activities it performs. 112

STATISTICAL SECTIONThis part of Bannock County’s comprehensive annual financial report presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information says about the County’s overall financial health.

Sources: Unless otherwise noted, the information in these schedules is derived from the comprehensive annual financial reports for the relevant year.

96

Schedule 1

2005 2006 2007 2008 2009 2010 2011 2012 2013 2014

Governmental Activities

Net Investment in Capital Assets . . . . . . . . 13,975,023$ 14,055,894$ 14,709,794$ 15,761,913$ 18,536,951$ 18,925,056$ 19,835,866$ 19,979,212$ 20,232,599$ 20,465,282$ Restricted . . . . . . . . . . . . . . . . . . . . . . . . . 767,021 668,657 622,969 559,564 592,296 764,894 869,013 - - -

Unrestricted . . . . . . . . . . . . . . . . . . . . . . . . 15,849,185 17,293,123 19,299,254 20,033,305 21,367,159 23,446,851 24,968,179 27,463,817 25,519,574 25,986,634

30,591,229$ 32,017,674$ 34,632,017$ 36,354,782$ 40,496,406$ 43,136,801$ 45,673,058$ 47,443,029$ 45,752,173$ 46,451,916$

Business-Type ActivitiesNet Investment in Capital Assets . . . . . . . . 11,134,436$ 12,237,884$ 12,638,094$ 17,290,746$ 20,996,957$ 21,781,025$ 22,344,139$ 24,370,523$ 26,534,177$ 29,732,045$ Unrestricted . . . . . . . . . . . . . . . . . . . . . . . . 8,315,106 9,213,160 11,129,619 8,087,025 6,834,217 7,522,945 8,956,991 8,251,098 7,667,414 5,668,910

19,449,542$ 21,451,044$ 23,767,713$ 25,377,771$ 27,831,174$ 29,303,970$ 31,301,130$ 32,621,621$ 34,201,591$ 35,400,955$

Primary GovernmentNet Investment in Capital Assets . . . . . . . 25,109,459$ 26,293,778$ 27,347,888$ 33,052,659$ 39,533,908$ 40,749,032$ 42,180,005$ 44,349,735$ 46,766,776$ 50,197,327$ Restricted . . . . . . . . . . . . . . . . . . . . . . . . . 767,021 668,657 622,969 559,564 592,296 764,894 869,013 - - -

Unrestricted . . . . . . . . . . . . . . . . . . . . . . 24,164,291 26,506,283 30,428,873 28,120,330 28,201,376 30,969,796 33,925,170 35,714,915 33,186,988 31,655,544 50,040,771$ 53,468,718$ 58,399,730$ 61,732,553$ 68,327,580$ 72,483,722$ 76,974,188$ 80,064,650$ 79,953,764$ 81,852,871$

Implemented GASB Statement No. 44, Fiscal Year 2013.

Total Business-Type Activities Net Position . .

Total Primary Government Net Position . . . .

(accrual basis of accounting)


NET POSITION BY COMPONENT

Last Ten Fiscal Years

Total Governmental Activities Net Position . . .

97

2005 2006 2007 2008 2009 2010 2011 2012 2013 2014Expenses

Governmental Activities:General Government . . . . . . . . . . . . . . . . . . . 6,661,138$ 7,509,969$ 8,135,912$ 9,708,206$ 8,346,346$ 8,577,366$ 7,248,575$ 7,929,813$ 12,473,770$ 14,469,964$ Public Safety . . . . . . . . . . . . . . . . . . . . . . . . . . 8,184,134 8,407,269 8,382,451 9,674,289 9,521,560 10,369,336 10,829,549 11,171,309 11,818,408 11,360,015 Road and Bridge . . . . . . . . . . . . . . . . . . . . . . . 3,660,707 4,257,392 4,105,676 4,437,430 3,604,215 4,618,816 4,450,906 5,120,509 5,708,686 4,793,800 Health and Welfare . . . . . . . . . . . . . . . . . . . . . .. 3,456,146 3,431,856 3,646,533 4,271,661 4,298,347 4,637,852 5,014,109 4,973,869 5,999,074 5,421,996 Culture and Recreation . . . . . . . . . . . . . . . . . . 1,111,932 730,518 887,475 817,727 808,552 1,379,729 1,436,929 1,523,598 1,586,212 1,533,461 Agriculture . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 431,036 580,753 609,025 685,477 618,419 557,732 611,106 578,484 748,004 616,736 Legal and Judicial . . . . . . . . . . . . . . . . . . . . . . 5,912,248 6,272,869 6,083,610 6,735,763 6,739,594 6,792,979 7,390,687 7,431,160 7,730,136 7,679,527 Interest on Debt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 240,082 216,718 191,265 165,534 137,387 107,194 78,144 19,270 - - Total Governmental Activities

Expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 29,657,423 31,407,344 32,041,947 36,496,087 34,074,420 37,041,004 37,060,005 38,748,012 46,064,290 45,875,499 Business-Type Activities:Solid Waste . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,752,331 1,731,867 1,776,507 2,052,269 1,162,538 1,966,336 2,046,099 2,523,204 2,312,481 2,604,727 Emergency Communications . . . . . . . . . . . . . 672,288 682,799 638,699 723,499 825,464 853,342 866,319 953,242 952,008 1,176,696 Total Business-Type

Activities Expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,424,619 2,414,666 2,415,206 2,775,768 1,988,002 2,819,678 2,912,418 3,476,446 3,264,489 3,781,423 Total Primary Government Expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 32,082,042$ 33,822,010$ 34,457,153$ 39,271,855$ 36,062,422$ 39,860,682$ 39,972,423$ 42,224,458$ 49,328,779$ 49,656,922$

Program RevenuesGovernmental Activities:Charges for Services:

General Government . . . . . . . . . . . . . . . . . .. 1,237,023$ 1,309,365$ 1,271,343$ 1,245,142$ 1,469,180$ 1,150,483$ 1,288,297$ 1,327,103$ 6,273,390$ 6,781,959$ Public Safety . . . . . . . . . . . . . . . . . . . . .. 1,416,027 1,488,374 2,177,537 2,587,724 2,791,980 3,236,528 3,327,286 3,714,955 2,999,621 2,873,827 Road and Bridge . . . . . . . . . . . . . . . . . . .. 125,870 333,390 296,239 377,792 546,838 456,871 624,141 706,063 531,577 359,187 Health and Welfare . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,298,604 1,402,596 1,420,801 1,556,664 2,070,178 1,629,167 1,752,692 1,726,494 2,386,874 1,805,052 Culture and Recreation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 106,433 102,426 88,586 90,193 122,925 172,329 174,932 183,989 186,206 166,689 Agriculture . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 135,094 175,355 198,813 196,410 302,974 221,064 154,149 145,529 21,132 90,759 Legal and Judicial . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,886,795 2,362,503 1,685,806 2,300,137 2,133,176 1,557,831 1,715,567 1,626,682 1,477,106 1,342,663

Operating Grants and Contributions . . . . . . . . .. 3,841,733 3,472,314 3,693,480 3,563,614 3,316,514 4,551,726 3,851,958 4,251,586 4,344,905 3,833,899 Capital Grants and Contributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 293,206 286,695 588,011 1,700,254 449,435 62,260 - - 35,705 242,135

Total Governmental ActivitiesProgram Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10,340,785 10,933,018 11,420,616 13,617,930 13,203,200 13,038,259 12,889,022 13,682,401 18,256,516 17,496,170

Business-Type Activities:Charges for Services:

Solid Waste . . . . . . . . . . . . . . . . . . . . . . . 3,447,504 3,395,012 3,562,498 3,431,118 3,431,885 3,347,621 3,842,661 3,759,341 3,696,005 3,875,520 Emergency Communications . . . . . . . . . 822,227 879,344 996,908 906,245 938,321 940,063 1,038,221 1,024,932 909,431 1,033,413

Capital Grants and Contributions . . . . . . . . . . . .. - 108,632 - - - - - - - - Total Business-Type Activities

Program Revenues . . . . . . . . . . . . . . . . . . 4,269,731 4,382,988 4,559,406 4,337,363 4,370,206 4,287,684 4,880,882 4,784,273 4,605,436 4,908,933

(continued)

BANNOCK COUNTY, IDAHOSchedule 2

CHANGES IN NET POSITION

Last Ten Fiscal Years(accrual basis of accounting)

98

2005 2006 2007 2008 2009 2010 2011 2012 2013 2014Total Primary Government

Program Revenues . . . . . . . . . . . . . . . . . . . . 14,610,516$ 15,316,006$ 15,980,022$ 17,955,293$ 17,573,406$ 17,325,943$ 17,769,904$ 18,466,674$ 22,861,952$ 22,405,103$

Governmental Activities . (19,316,638)$ (20,474,326)$ (20,621,331)$ (22,878,157)$ (20,871,220)$ (24,002,745)$ (24,170,983)$ (25,065,611)$ (27,807,774)$ (28,379,329)$ Business-Type Activities . . . . . . . . . . . . . .. 1,845,112 1,968,322 2,144,200 1,561,595 2,382,204 1,468,006 1,968,464 1,307,827 1,340,947 1,127,510 Total Primary Government

Net Expense . . . . . . . . . . . . . . . . . . . . . . . . . . .. (17,471,526)$ (18,506,004)$ (18,477,131)$ (21,316,562)$ (18,489,016)$ (22,534,739)$ (22,202,519)$ (23,757,784)$ (26,466,827)$ (27,251,819)$

General Revenues and Other Changes in Net AssetsGovernmental Activities:Taxes:

Property Taxes . . . . . . . . . . . . . . . . . . . . 14,788,701$ 15,875,043$ 16,243,184$ 18,276,501$ 19,457,501$ 21,645,628$ 21,678,352$ 21,385,999$ 21,551,491$ 23,033,584$ Sales Taxes . . . . . . . . . . . . . . . . . . . . . . . 3,442,836 3,800,388 3,962,967 3,822,936 3,353,027 3,277,720 3,375,332 3,587,886 3,820,904 3,953,056 Liquor Taxes . . . . . . . . . . . . . . . . . . . . . .. 371,385 363,845 448,965 467,103 534,297 512,352 523,345 557,304 577,278 554,773

Contributed Capital . . . . . . . . . . . . . . . . . . . . . 2,416,735 - - - - - - - - - Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 711,576 1,251,239 1,892,033 1,323,429 480,740 205,578 137,511 103,394 - 451,198 Sale of Property . . . . . . . . . . . . . . . . . . . . . . . 15,835 - 49,967 - - - - 51,534 (25,446) - Miscellaneous . . . . . . . . . . . . . . . . . . . . . . . . . 597,828 610,256 579,116 710,953 1,187,279 975,888 982,531 1,149,465 1,129,243 1,065,954 Investment Income . . . . . . . . . . . . . . . . . . . . . - - 59,442 - - - - - (432,808) - Gain or Loss on Sale of Capital Assets . . . . . - - - - - 25,974 10,169 - - 20,507 Reclassification of Fund Net Position to Fiduciary Fund . . . . . . . . . . . . . . . . . . . . . - - - - - - - - (659,914) - Total Governmental Activities . . . . . . . . . . . . . 22,344,896 21,900,771 23,235,674 24,600,922 25,012,844 26,643,140 26,707,240 26,835,582 25,960,748 29,079,072

Business-Type Activities:Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 20,870 33,180 50,869 48,463 71,199 4,790 28,696 12,664 16,148 13,854 Gain/Loss on Capital Asset Disposal . . . . . . . . . . . . . . . . . . . . . . .. (1,149) - 121,600 - - - - - 222,875 58,000 Reduction in Closure Costs . . . . . . . . . . . . . .. 756,172 - - - - - - - - - Total Business-Type Activities . . . . . . . . . . . .. 775,893 33,180 172,469 48,463 71,199 4,790 28,696 12,664 239,023 71,854

Total Primary Government . . . . . . . . . . . . . . . . . 23,120,789$ 21,933,951$ 23,408,143$ 24,649,385$ 25,084,043$ 26,647,930$ 26,735,936$ 26,848,246$ 26,199,771$ 29,150,926$

Change in Net Position Governmental Activities . . . . . . . . . . . . . . . . . 3,028,258$ 1,426,445$ 2,614,343$ 1,722,765$ 4,141,624$ 2,640,395$ 2,536,257$ 1,769,971$ (1,847,026)$ 699,743$ Business-Type Activities . . . . . . . . . . . . . . . . 2,621,005 2,001,502 2,316,669 1,610,058 2,453,403 1,472,796 1,997,160 1,320,491 1,579,970 1,199,364 Total Primary Government . . . . . . . . . . . . . . . . . 5,649,263$ 3,427,947$ 4,931,012$ 3,332,823$ 6,595,027$ 4,113,191$ 4,533,417$ 3,090,462$ (267,056)$ 1,899,107$

(accrual basis of accounting)


Net (Expense)/Revenue

CHANGES IN NET POSITION (Continued)


99

Schedule 3

2005 2006 2007 2008 2009 2010 2011 2012 2013 2014General Fund

Non-spendable . . . . . . . . . . . . . . . . .. -$ -$ -$ 90,000$ 75,000$ 75,000$ 75,000$ 25,000$ -$ -$ Committed . . . . . . . . . . . . . . . . . . . . 1,039,478 558,299 2,166,338 2,371,962 1,574,947 1,121,537 3,890,449 5,291,041 2,633,175 2,859,755 Assigned . . . . . . . . . . . . . . . . . . . . . . - - - - - - - - 3,148,166 3,178,166 Unassigned . . . . . . . . . . . . . . . . . . .. 5,234,029 6,970,339 6,167,544 5,952,290 5,647,881 6,556,616 5,045,545 4,482,497 4,751,357 5,400,805

Total General Fund . . . . . . . . . . . . . . . . . 6,273,507$ 7,528,638$ 8,333,882$ 8,414,252$ 7,297,828$ 7,753,153$ 9,010,994$ 9,798,538$ 10,532,698$ 11,438,726$

All Other Governmental FundsNon-spendable . . . . . . . . . . . . . . . . . 230,309$ 199,430$ 297,989$ 342,695$ 309,700$ 303,049$ 294,007$ 312,448$ 303,572$ 297,077$ Restricted . . . . . . . . . . . . . . . . . . . . .. 1,239,811 1,276,445 1,308,268 1,136,089 1,214,847 1,561,130 2,332,597 1,616,127 868,782 973,959 Committed . . . . . . . . . . . . . . . . . . . .. 1,965,210 2,175,244 877,546 1,637,653 1,171,775 2,049,056 6,737,732 8,606,465 4,818,360 4,764,071 Assigned . . . . . . . . . . . . . . . . . . . . . .. 7,887,098 7,705,737 10,058,013 10,054,861 13,004,018 13,390,101 8,395,787 8,170,647 10,431,456 9,936,976

Total All Other Governmental Funds . . . .. 11,322,428$ 11,356,856$ 12,541,816$ 13,171,298$ 15,700,340$ 17,303,336$ 17,760,123$ 18,705,687$ 16,422,170$ 15,972,083$


Last Ten Fiscal Years(modified accrual basis of accounting)

FUND BALANCES, GOVERNMENTAL FUNDS

100

Schedule 4

2005 2006 2007 2008 2009 2010 2011 2012 2013 2014

Property Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14,787,216$ 15,786,301$ 16,124,704$ 18,087,285$ 19,312,015$ 21,281,606$ 21,511,812$ 21,289,846$ 21,658,351$ 22,921,104$ Licenses and Permits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 440,755 482,414 490,926 497,551 406,215 386,692 397,003 404,759 455,409 365,146 Charges for Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6,706,622 8,331,779 8,839,236 9,054,986 9,238,458 9,663,252 10,784,004 11,979,767 12,022,764 11,949,398 Intergovernmental . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 9,025,608 9,314,531 10,053,041 9,976,462 10,302,343 10,613,617 10,193,808 10,075,404 10,157,351 9,619,877 Fines and Costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,123,770 547,340 626,841 1,163,236 1,054,098 1,024,607 978,827 1,014,866 864,138 830,753 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 711,577 1,251,238 1,914,756 1,323,429 479,226 204,414 136,110 101,251 (432,808) 451,198 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 248,487 184,731 208,897 295,220 309,982 382,333 361,191 500,038 364,938 296,737 Total Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 33,044,035 35,898,334 38,258,401 40,398,169 41,102,337 43,556,521 44,362,755 45,365,931 45,090,143 46,434,213

General Government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 9,370,755 10,617,010 11,597,981 13,374,917 12,810,911 12,785,666 11,858,030 12,720,651 12,145,981 14,080,173 Public Safety . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7,824,269 8,131,801 8,003,588 9,353,230 9,133,692 10,005,803 10,469,974 11,075,673 11,485,111 11,095,913 Health and Welfare . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3,782,160 3,346,828 3,584,436 4,223,622 4,225,727 4,811,214 5,614,276 5,050,518 6,369,153 5,852,356 Roads . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3,283,188 3,851,138 3,694,287 4,025,410 3,176,262 4,149,399 3,995,967 4,586,710 4,501,187 4,387,235 Culture and Recreation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 667,956 715,599 854,471 739,999 820,423 854,973 928,390 1,058,779 1,103,103 1,047,019 Agriculture . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 493,947 577,357 595,739 676,326 575,439 546,520 645,949 544,136 1,462,670 591,080 Legal and Judicial . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5,857,732 6,210,573 6,122,521 6,633,024 6,684,329 6,776,085 7,326,573 7,378,550 7,662,428 7,668,027 Capital Outlay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 876,195 542,496 1,220,816 1,280,019 1,419,904 858,530 1,047,856 536,459 1,249,953 1,256,469

Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 235,258 211,775 186,865 161,057 133,032 102,962 71,112 18,306 - Principal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 505,000 530,000 555,000 590,000 620,000 650,000 690,000 725,000 - - Total Expenditures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 32,896,460 34,734,577 36,415,704 41,057,604 39,599,719 41,541,152 42,648,127 43,694,782 45,979,586 45,978,272

Excess Revenues (Expenditures) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 147,575 1,163,757 1,842,697 (659,435) 1,502,618 2,015,369 1,714,628 1,671,149 (889,443) 455,941

Issuance of Capital Leases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 83,859 53,148 97,540 1,279,287 - 42,952 - - - - Sale of Assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 11,823 72,654 49,967 - - - - 61,959 - - Transfers In . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - - 407,800 - - 228,787 - Transfers Out . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - - (407,800) - - (228,787) - Reclassification of Fund Balance . . . . . . . . . . . . .. - - - - - - - - (659,914) - Total Other Financing Sources (Uses) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 95,682 125,802 147,507 1,279,287 - 42,952 - 61,959 (659,914) -

Net Change in Fund Balances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 243,257 1,289,559 1,990,204 619,852 1,502,618 2,058,321 1,714,628 1,733,108 (1,549,357) 455,941

Change in Accounting Method . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - - - - - - -

Net Change in Fund Balances, As Adjusted . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .243,257$ 1,289,559$ 1,990,204$ 619,852$ 1,502,618$ 2,058,321$ 1,714,628$ 1,733,108$ (1,549,357)$ 455,941$

Non-Capital Expenditures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2.3% 2.2% 2.1% 1.9% 2.0% 1.8% 1.8% 1.7% 0.0% 0.0%Debt Service as a Percentage of

EXPENDITURES

Debt Service

OTHER FINANCING SOURCES (USES)


CHANGES IN FUND BALANCES, GOVERNMENTAL FUNDSLast Ten Fiscal Years

(modified accrual basis of accounting)

REVENUES

101

Schedule 5

Fiscal Year Residential Commercial Industrial Less: Tax Total Taxable Total DirectEnded Sept. 30 Property Property Property Exempt Property Assessed Value Tax Rate

2005 2,150,747,664$ 924,195,270$ 43,957,511$ 685,974,692$ 2,432,925,753$ 0.0054535272006 2,341,225,487 931,498,021 42,197,379 725,826,122 2,589,094,765 0.0054861242007 2,594,645,142 1,015,334,788 41,608,828 991,276,463 2,660,312,295 0.0052782942008 2,974,923,737 1,124,424,692 50,390,072 1,165,732,997 2,984,005,504 0.0053544722009 3,307,014,876 1,207,916,268 50,919,010 1,294,723,399 3,271,126,755 0.0051285582010 3,467,191,850 1,383,414,772 51,525,626 1,355,207,288 3,546,924,960 0.0051680842011 3,445,350,516 1,424,080,953 51,054,267 1,319,411,521 3,601,074,215 0.0052774342012 3,514,105,309 1,543,432,609 78,806,550 1,310,500,195 3,825,844,273 0.0048210202013 3,496,553,515 1,652,838,689 67,825,040 1,263,932,224 3,953,285,020 0.0045470742014 3,494,051,425 1,690,868,259 69,219,092 1,290,068,614 3,964,070,162 0.004919962

Source: Bannock County Assessor

Note: Property in Bannock County is reassessed at least once every five years. Property is assessed at actual market value, therefore, the assessed values are equal to actual values.


ASSESSED VALUE AND ACTUAL VALUE OF TAXABLE PROPERTY


102

Schedule 6

2005 2006 2007 2008 2009 2010 2011 2012 2013 2014County Direct Rates

Current Expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1.762306 1.886468 1.493120 1.683584 1.648706 1.813212 1.617168 1.506027 1.242140 1.611413Justice Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1.999999 1.993206 1.994226 1.999392 1.821710 1.665948 1.902182 1.801016 1.934081 1.966407Indigent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. .423264 .305455 .260040 .350098 .301662 .419556 .514805 .490215 .428706 .310881District Court . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. .170706 .275800 .308562 .224966 .299399 .267018 .300738 .302567 .207703 .275239Noxious Weed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. .118785 .103119 .094333 .096002 .083801 .085556 .062282 .055706 .076476 .081505Appraisal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. .220759 .236088 .373067 .309527 .276562 .263944 .257141 .254317 .239453 .237651Health District . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. .146096 .147479 .148987 .135143 .133124 .124517 .123697 .108174 .114830 .117882Fair Exhibit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. .103571 .083350 .121943 .153892 .115910 .128327 .092350 .102332 .116133 .086513Fair Maintenance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. .063413 .060033 .091637 .056272 .072643 .039165 .052470 .072442 .071252 .100000Fair District . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. .002722 .002822 .002691 .002311 .002712 .002435 .002433 .002395 .002056 .002164Historical Society . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. .022198 .019822 .011868 .017402 .016883 .014580 .014172 .012767 .013146 .019901Veterans Memorial . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. .022060 .023744 .022653 .018355 .017552 .015751 .014807 .013189 .013191 .013228Utility Refund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - .004583 .043132 .002611 - - - - - .008384Junior College . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. .012396 .014102 .012344 .013614 .011538 - - - - -Tort . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. .179264 .136529 .095104 .104570 .117160 .091569 .109392 .099873 .087907 .088794Jail Bond . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. .205988 .193524 .204587 .186733 .209196 .236506 .213797 - - -

Total Direct Rates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5.453527 5.486124 5.278294 5.354472 5.128558 5.168084 5.277434 4.821020 4.547074 4.919962

City RatesPocatello . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10.278031 10.000107 10.385066 10.010882 9.757247 9.577781 9.736059 8.955293 9.729799 9.939337Chubbuck . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8.374413 8.266989 8.711197 8.442935 8.404576 8.466774 9.150122 9.324266 9.829518 9.969299Arimo . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3.347540 3.482980 4.119007 4.220882 4.078537 3.443941 3.480932 3.402692 3.386011 3.232442Downey . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10.162914 10.545328 10.801749 10.421309 8.247613 8.080400 7.599204 7.272606 7.283541 7.240415Lava . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6.498735 6.416869 5.670780 4.695661 4.051553 3.781333 3.713400 3.534866 3.496066 3.584321Inkom . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7.277693 7.341898 7.735794 6.602055 6.144907 6.599927 6.694208 6.869464 6.980727 7.234260McCammon . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8.554953 7.223330 7.996703 7.944984 6.534995 6.003941 6.251052 5.977485 6.016324 6.072100

School District RatesPocatello #25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8.062648 7.568991 4.556190 4.479307 4.249235 3.818912 3.861982 3.898239 4.010234 4.485625Marsh Valley #21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5.672472 5.786046 2.905348 2.892893 2.717242 2.547681 2.579076 2.216803 2.093950 2.047254Grace #148 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4.538986 4.277740 1.584593 1.650153 1.470180 1.423313 2.991550 2.879078 3.506863 3.556709Preston #201 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4.791456 4.804431 1.868080 2.473788 2.330842 2.173326 2.682728 2.048435 2.111330 2.156781Westside #202 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4.475752 4.937979 1.904260 1.626476 1.488676 1.448022 1.402574 1.337006 1.302821 1.289242

(Continued)


DIRECT AND OVERLAPPING PROPERTY TAX RATES

Last Ten Fiscal Years(amounts expressed in millionths)

103

2005 2006 2007 2008 2009 2010 2011 2012 2013 2014Library District Rates

South Bannock Free Library . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. .377350 .699307 .898146 .828587 .786528 .739162 .671497 .632218 .619774 .627281Portneuf Free Library . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. .668590 .642694 .659277 .645617 .616595 .612910 .574978 .611269 .617396 .613554

Fire District RatesNorth Bannock . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. .512971 .486413 .509260 .523667 .496645 .470959 .501551 .497217 .507365 .514030Pocatello Valley . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. .931215 .844894 .869396 .785707 .715572 .658739 .634803 .593330 .564401 .565845McCammon . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. .593807 .608231 .503443 .507025 .526411 .514233 .522010 .506820 .466313 .465253Downey . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1.599931 1.839677 2.399976 2.388990 1.660636 1.556477 1.565219 1.567390 1.582319 1.583292Jackson Creek . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. .928749 .905121 .753230 .849200 .917499 .930963 .956069 .909886 .881975 .907989Lava . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1.560781 1.552481 1.420260 1.197705 1.190343 1.103918 1.065921 1.074269 .996163 .953005Arimo . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1.123359 1.131473 1.082177 .902012 .873831 .737635 .747094 .753676 .697707 .763835

Cemetery District RatesMarsh Valley . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. .341462 .364222 .370523 .372703 .347658 .300850 .227821 .203898 .196814 .184095Arimo . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. .399977 .399985 .393629 .388345 .384240 .344073 .271172 .255226 .251345 .214351Lava . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. .114466 .114831 .123465 .106995 .115472 .099823 .097484 .094451 .100986 .104846McCammon . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. .279023 .278206 .280596 .272770 .270534 .257363 .249299 .240524 .235925 .234705Swan Lake . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. .146902 .182151 .201127 .209202 .199156 .177460 .131834 .117460 .109603 .104797Inkom . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. .156088 .158233 .153651 .148840 .144292 .143948 .148091 .143880 .143413 .146231

Highway District RatesBannock County Road and Bridge . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. .468520 .402417 .591630 .533485 .636964 .605016 .427022 .406404 .561848 .458427Downey-Swan Lake Highway . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. .568778 .602031 .584365 .565738 .521265 .449885 .346584 .252727 .291349 .475454

Other Special District RatesAmbulance District . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. .272807 .272165 .278340 .261878 .254911 .254018 .254338 .241361 .400000 .397195Mosquito Abatement District . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - - .174602 .154464 .130555 .076160 .054958

Source: Bannock County Clerk

(amounts expressed in millionths)


DIRECT AND OVERLAPPING PROPERTY TAX RATES - (CONTINUED)


104

Schedule 7

Taxpayer

Union Pacific Railroad % %Pocatello Hospital LLCPacificorpHeinz Frozen FoodsON Semiconductor *Idaho Power CompanyNorthwest Pipeline CorporationWinco Foods LLCIdaho Central Credit Union - Qwest CorporationPine Ridge Land CompanyGreat Western MaltingBallard Real Estate Holding 0.51Pacificorp

Total 13.38 % 13.27 %

Source: Bannock County Assessor

* In 2008, ON Semiconductor acquired AMI Semiconductor.

123,966,099$

0.40-

2.472 60,206,682$ 1

4

10 1.37

2005

Percentage of

2014

Taxable

40,040,374

Assessed Value

- 2

59,116,620 1.931.491.04

-


PRINCIPAL PROPERTY TAXPAYERS

Current Year and Nine Years Ago

Percentage ofTotal Taxable

Assessed ValueTaxable

3.07

Assessed Value RankRank

17,591,183 - 0.44-

- 3.13

19,379,164

12,302,400

Total TaxableAssessed Value

76,642,892 3

6 0.86

121,830,617 -

7

- 13,394,193

90,000,000

15,805,200 25,190,000

5 34,008,233 41,399,027

-

8

15,907,214 -

-

19,201,116

-

9 0.48

-

0.5421,247,564

-

1.04

0.558 10 -

12,945,678

-

1 1.653.70

9

-

0.80

-

0.65

0.53-

6

7

-

-

5

3

4

322,700,205$ 530,808,551$

33,334,500

- -

105

Schedule 8

Fiscal Year Amount Amount

2005 15,009,506$ 14,414,253$ 96.0 % 308,599$ 14,722,852$ 98.1 %

2006 15,894,603 15,480,296 97.4 320,842 15,801,138 99.4

2007 16,295,500 15,807,122 97.0 348,029 16,155,151 99.1

2008 18,237,169 17,761,537 97.4 423,570 18,185,107 99.7

2009 19,584,429 18,815,795 96.1 552,900 19,368,695 98.9

2010 21,538,260 20,864,839 * 96.9 692,195 21,557,034 100.0

2011 21,841,592 20,921,401 95.8 660,897 21,582,298 98.8

2012 22,165,316 20,693,305 93.4 429,563 21,052,868 95.0

2013 21,960,251 20,980,380 95.5 254,432 21,234,812 96.7

2014 23,272,429 22,057,535 94.8 - - -

Source: Bannock County Clerk

Taxes Levied forthe Fiscal Year

* Collections to date exceed amounts to be levied due to Homeowner's Exemption recaptured monies, i.e. taxpayers claimed invalid exemptions and had to pay the taxes.


PROPERTY TAX LEVIES AND COLLECTIONS


of LevyPercentage

Fiscal Year of the Levy Collected Within the

Total Collections to Date

of LevyPercentage Collection in

Subsequent

106

Schedule 9

General TotalFiscal Obligation Certificates of Capital Capital Primary Per Year Bonds Participation Leases Leases Government Capita 1

2005 3,592,979$ -$ 203,804$ -$ -$ 3,796,783$ 21% 50.25$

2006 3,161,343 - 147,182 - - 3,308,525 18% 43.78

2007 2,652,031 - 508,680 - - 3,160,711 16% 40.29

2008 2,125,436 - 1,705,923 - - 3,831,359 19% 47.94

2009 1,472,704 - 320,059 - - 1,792,763 8% 22.18

2010* 650,106 - 328,862 - - 978,968 4% 11.86

2011 - - 231,603 - 275,359 506,962 0% 6.12

2012 - - 162,286 - - 162,286 0% 1.94

2013 - - 89,916 - - 89,916 0% 1.07

2014 - - - - - - - -

Note: Details regarding the County's outstanding debt can be found in the notes to the financial statements.General Obligation Bonds are reported less amounts held in reserve.

1 See Schedule 12 for personal income and population data. These ratios are calculated using the most currentlyavailable personal income (two years ago) and population (one year ago).

Percentageof Personal Income 1

*Due to calculation error, capital leases for 2010 has been restated.

ParticipationCertificates of


RATIOS OF OUTSTANDING DEBT BY TYPE


Governmental Activities Business-Type Activities

107

Schedule 10

Less AmountGeneral Restricted

Fiscal Obligation for Payment Year Bonds of Principal

2005 4,360,000$ 767,021$ 3,592,979$ 15% 47.55$

2006 3,830,000 668,657 3,161,343 12% 41.84

2007 3,275,000 622,969 2,652,031 10% 33.81

2008 2,685,000 559,564 2,125,436 7% 26.59

2009 2,065,000 592,296 1,472,704 5% 18.22

2010 1,415,000 764,894 650,106 2% 7.88

2011 725,000 725,000 - - -

2012 - - - - -

2013 - - - - -

2014 - - - - -

Note: A cross-over refinancing was done in fiscal year 1998.1See Schedule 5 for property value data2Population data can be found in Schedule 12.

Per Capita2


RATIOS OF NET GENERAL BONDED DEBT OUTSTANDING


Percentage ofActual Taxable

Value1 of PropertyNet General

Obligation Bonds

108

Schedule 11

2005 2006 2007 2008 2009 2010 2011 2012 2013 2014

Debt Limit . . . . . . . . . . . . . . . . . . . . . . . . .62,378,009$ $ 66,298,418 73,031,775$ 82,994,770$ 91,317,003$ 98,042,645$ 98,409,715$ 102,726,889$ 104,344,345$ 105,082,775$

Total net debtapplicable to limit . . . . . . . . . . . . . . . . . . . . . . . . .3,592,979 3,161,343 2,652,031 2,125,436 1,472,704 650,106 - - - -

Legal debt margin . . . . . . . . . . . . . . . . . . . . . . . . .58,785,030$ $ 63,137,075 70,379,744$ 80,869,334$ 89,844,299$ 97,392,539$ 98,409,715$ 102,726,889$ 104,344,345$ 105,082,775$

Total net debtapplicable to the limitas a percentage ofdebt limit . . . . . . . . . . . . . . . . . . . . . . . . .5.76% 4.77% 3.63% 2.56% 1.61% 0.66% 0.00% 0.00% 0.00% 0.00%

Legal Debt Margin Calculation for Fiscal Year 2014

Assessed value (includes exemptions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . 5,254,138,776$ Debt limit (2% of assessed market value) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . 105,082,775 Debt applicable to limit:

General obligation bonds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . - Less: Amount set aside for repayment of obligation debt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . - Total net debt applicable to limit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . -

Legal debt margin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . 105,082,775$

Idaho Code: 31-1901; 50-1019 sets debt limitation to 2% of assessed market value.


LEGAL DEBT MARGIN INFORMATION


109

Personal PerIncome Capita

(thousands Personal UnemploymentYear Population of dollars) Income Rate

2005 75,565 1,791,008$ 23,702$ 3.4 %2006 75,565 1,868,350 24,725 3.62007 78,443 1,978,787 25,226 2.62008 79,925 2,055,903 25,723 4.62009 80,812 2,176,269 26,930 7.52010 82,539 2,348,782 28,457 8.12011 82,839 2,370,984 28,621 8.42012 83,691 2,411,839 28,818 6.42013 83,800 2,511,627 29,972 6.42014 83,249 2,574,578 30,926 4.1

Sources: Idaho Commerce & Labor; BEA Regional Economic Accounts

Schedule 12

Last Ten Calendar Years


DEMOGRAPHIC AND ECONOMIC STATISTICS

110

Schedule 13

2014 2005

Percentage of Percentage ofTotal County Total County

Employer Employees Rank Employment Employees Rank Employment

Idaho State University 3,450 1 8.70 % 3,450 1 8.58 %School District #25 1,400 2 3.50 1,700 2 4.23Portneuf Medical Center 1,200 3 3.00 1,200 3 2.98City of Pocatello 700 4 2.80 600 6 1.49Convergys Customer Support 650 5 1.60 800 5 1.99ON Semiconductor* 600 6 1.50 1,000 4 2.49Bannock County 400 7 1.00 420 9 1.04Varsity Contractors 350 8 0.80 - - - Safe Haven Health Care 350 8 0.80 - - - Wal-Mart 300 9 0.70 400 10 1.00Heinz Frozen Foods - - - 400 10 1.00Union Pacific Railroad** - - - 580 8 1.44Teleperformance - - - 600 6 1.49Total 9,400 24.40 % 11,150 27.73 %

Source: Idaho Commerce & Labor

* In 2008, ON Semiconductor acquired AMI Semiconductor.


PRINCIPAL EMPLOYERS

Current Year and Nine Years Ago

**Union Pacific Railroad's numbers were unverified; therefore, they were excluded from reporting. Employment documented in 2013 was 450 employees.

111

Schedule 14

2005 2006 2007 2008 2009 2010 2011 2012 2013 2014Function/Program

General Government:Management . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 19 17 17 18 18 18 18 19 21 22Administrative . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 33 37 35 37 35 35 36 33 36 35Maintenance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 2 2 2 3 3 3 3 3 4Planning . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 3 3 3 3 3 3 3 2 1Assessor/Appraisal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 16 15 16 17 17 17 17 16 16 16

Public Safety:Management . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10 11 11 10 11 11 11 11 11 10Officers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 73 71 67 67 71 70 68 70 70 70Civilians . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 49 43 43 42 39 36 39 34 39 38

Road & Bridge:Management . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7 7 7 7 7 6 7 8 8 7Administrative . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 1 1 1 2 2 2 2 2 2Road Workers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 27 29 28 28 28 27 26 23 23 25

Health and Welfare:Management . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 4 4 4 4 5 6 5 5 4Administrative . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 8 8 8 7 9 8 9 10 5Equipment Operator . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 8 6 7 7 7 6 7 7 8

Culture and Recreation:Management . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 1 1 1 1 1 1 1 1 1Administrative . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 1 1 1 1 2 2 2 2 2Maintenance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 2 1 2 2 2 2 2 2 2

Agriculture:Administrative . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 3 3 2 3 4 1 2 3 1Operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - 1 1 2 - 2 2 2 2

Legal and Judicial:Management . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7 6 6 7 7 7 6 6 6 6Administrative . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 50 52 53 51 52 52 47 50 50 49Probation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 20 20 21 19 18 19 20 20 21 21Attorneys . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 13 13 15 14 14 14 14 14 14 14Security . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10 10 10 10 10 9 10 10 10 10

Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 367 364 360 359 362 359 355 352 364 355

Source: Bannock County Auditor


FULL-TIME EQUIVALENT COUNTY GOVERNMENT EMPLOYEES BY FUNCTION/PROGRAM


112

Schedule 15

Function/Program 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014General Government

Registered Voters . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 41,622 41,972 38,089 40,110 39,709 40,495 41,526 37,751 40,155 36,188 Votes cast in last election . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 35,716 7,044 24,589 35,927 8,695 23,916 39,856 6,465 13,188 13,741 Marriage licenses issued* . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 659 727 672 684 654 725 639 672 600 667 Documents recorded* . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 27,686 28,437 30,534 27,463 27,249 22,034 19,867 22,482 21,633 16,894 Building Permits issued* . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 224 249 220 249 212 172 186 116 313 137

\Veteran's Services* . . . . . . . . . . . . . . . . . . . . . . . . Appointments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - 524 964 936 1,111 868 664 701 709 819 Claims Filed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - 348 423 578 475 410 350 386 433 420 Calls Received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - 1,222 1,953 2,083 1,683 1,236 938 2,916 2,171 1,865 Circuit Breaker Applicants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - - - - - 436 260 243 255 1,357

Public SafetyAverage beds utilized in County jail . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 254 264 258 238 218 214 222 236 224 212 Average cost of inmate per day in County jail . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 61.05$ 66.08$ 73.92$ 66.60$ 66.60$ 72.89$ 69.53$ 67.75$ 76.95$ 87.60$ Youths admitted to detention . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 777 794 907 725 701 623 706 664 602 570 Average length of stay in detention . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 6 7 7 9 7 7 8 8 8

RoadsMiles of dust control/road maintenance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 35 26 30 3 4 30 29 18 67 68 Miles of asphalt overlay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 21 5 23 14 1 3 4 11 7 9 Miles of road chipped & sealed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 42 12 31 32 - 23 15 19 15 13 Hours spent on snow removal & sanding . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4,672 6,954 3,088 7,257 5,022 4,573 5,421 1,969 4,470 2,981

Health & WelfareAmbulance calls responded to . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4,406 4,836 4,676 4,863 5,152 5,092 5,705 6,966 5,936 6,206 Ambulance out of town transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 128 145 124 102 100 111 117 137 73 107 Indigent claims reviewed (July-June FY) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 362 282 351 348 416 391 473 387 405 334 Indigent claims paid (July-June FY) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 148 143 168 157 222 268 237 185 157 209 Landfill refuse collected (tons) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 97,680 91,574 95,091 92,028 84,841 81,977 100,879 116,423 99,568 105,052 Customers on “Free Days” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,128 1,743 983 1,342 1,198 809 1,044 952 831 1,062 Tons received on “Free Days” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 748 634 413 654 469 327 473 512 551 581

(Continued)


OPERATION INDICATORS


113

Function/Program 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014Culture & Recreation

Events booked at fairgrounds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 50 47 40 37 47 43 83 101 113 353 Days fairgrounds used . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 365 365 365 365 365 365 365 365 365 365

AgricultureHours spent spraying weeds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,077 1,911 1,400 1,840 1,825 1,514 1,214 961 1,048 1,425 Curriculum Classes Taught by Agents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 165 213 93 264 261 255 265 184 143 44 Contacts from Outside Sources in Ag Ext. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 64,529 58,980 64,192 67,943 49,786 69,965 31,358 30,178 43,808 13,201 4-H/FCS/Ag Programs Held by Ag Extension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 91 37 90 42 47 100 88 65 53 51

Legal & JudicialParenting classes held . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 17 17 16 16 15 - 16 17 17 16 Attendance for Silver Linings class . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 72 77 78 82 206 190 167 204 182 160 Silver Linings classes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 17 16 16 17 15 15 17 17 17 16 Drug Court graduates/Felony & DUI . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 74 29 39 18 27 22 17 5 15 13 Citizens helped by Court Assistance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,993 3,250 5,218 5,595 5,760 6,956 4,082 6,804 4,783 4,466 Caseload for Misdemeanor Probation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,733 2,026 2,366 2,336 2,197 2,064 3,217 1,951 1,703 1,927 Caseload Court Service’s Pretrial Release . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 122 129 122 78 101 99 142 148 133 117 Magistrate Case Filings:* Civil Cases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4,628 4,213 4,580 4,520 4,361 4,491 5,390 5,692 4,979 5,205 Criminal Cases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 19,778 22,100 24,113 22,437 22,166 20,041 21,092 20,144 17,844 17,319 Special Cases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,734 2,689 2,978 3,005 2,753 1,679 1,241 1,098 990 930

*Prior year information was used for these indicators because calendar year information was unavailable as of September 30.



OPERATION INDICATORS - (CONTINUED)

114

Schedule 16

2005 2006 2007 2008 2009 2010 2011 2012 2013 2014Function/Program

General Government:Buildings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . 4 5 5 5 5 5 5 5 6 6Equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . - - 3 2 3 - - 1 2 2

Public Safety:Patrol Units . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . 40 43 47 50 52 53 57 58 51 57Buildings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . 3 3 3 3 3 3 7 7 7 8Equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . 9 11 11 14 16 17 19 21 20 22

Road & Bridge:Streets (in miles) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . 466 466 467 473 474 476 470 466 466 471Bridges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . 21 21 21 21 21 21 21 21 22 22Signs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . 451 451 451 451 451 451 451 451 451 451Buildings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . 3 3 3 3 3 3 4 4 4 5Vehicles and Equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . 75 77 78 81 84 86 88 88 90 90

Health and Welfare:Buildings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . 1 1 2 2 2 2 7 7 7 8Vehicles and Equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . 12 14 14 16 16 18 21 21 23 23Ambulances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . 11 11 11 11 10 10 11 10 10 10

Culture and Recreation:Buildings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . 13 13 13 14 14 14 14 14 14 15Vehicles and Equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . 2 3 4 4 4 4 4 5 5 5

Agriculture:Equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . 3 4 5 5 5 6 7 7 7 7Building . . . . . . . . . . . . . . . . . - - - - - - 1 1 1 1

Legal and Judicial:Buildings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 1 1 1 1 1 1 1 1 1Equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . - - 1 1 1 1 1 1 1 1

Source: Bannock County Auditor


CAPITAL ASSETS BY FUNCTION/PROGRAM


115

Federal CFDA Project Disbursements/Federal Grant/Program Title Number Number Expenditures

DEPARTMENT OF AGRICULTURE:Passed through theIdaho Department of Education:Breakfast Reimbursement (#1270-0000-349-01) 10.553 AG1305, AG1405 7,972$ Lunch Reimbursement (#1270-0000-349-01) 10.555 14,655

Passed through theIdaho Department of Lands:

Fuels Reduction SBP (#1284) 10.664 11 NFA4 02 28,868

DEPARTMENT OF HEALTH & HUMAN SERVICES: Passed through the Idaho Department of Health & Welfare: Abatement District (#1228-0000-391) 93.521 HC794000 4,000

DEPARTMENT OF HOMELAND SECURITY: Passed through the Idaho Bureau of Homeland Security: County Emergency Management Services Reimbursement (#1203-0000-375-10) 97.042 EMW-2012-EP-00065 26,751

Reimbursement (#1203-0000-375-10) 97.042 EMW-2013-EP-00061 53,540 Homeland Security (#1269) 97.067* EMW-2012-SS-00136 10,744 Homeland Security (#1269) 97.067* EMW-2013-SS-00149 10,702 Homeland Security (#1269) 97.067* EMW-2013-SS-00149 9,211

Administered by the Idaho Bureau of Homeland Security:

Homeland Security Grant Program Direct Payment 97.067* EMW-2011-SS-00018 71,498 Homeland Security Grant Program Direct Payment 97.067* EMW-2012-SS-00136 48,011 Homeland Security Grant Program Direct Payment 97.067* EMW-2013-SS-00149 32,605

DEPARTMENT OF HOUSING & URBAN DEVELOPMENT: Passed through the Idaho Department of Commerce: Charlotte Fire Mink Creek Road CDBG (#1280) 14.228* ICDBG-12-V-23-IM 100,000

DEPARTMENT OF JUSTICE: SCAAP (#1203-0000-352-04) 16.606 2014-AP-BX-0284 10,233 Bullet Proof Vest Program (#1251) 16.607 2013-BU-BX-13066037 16,145

JAG (#1254) 16.738 2011-DJ-BX-2493 27,704 JAG (#1254) 16.738 2012-DJ-BX-0646 4,340

Passed through the Idaho Department of Juvenile Corrections:

JABG Mini Grant (#3291-9155) 16.523 10-RE99-14 820 JABG Re-Entry (#3291-9155) 16.523 10-RE61-16, 10-RE61-25, 10-RE61-44 12,520 JABG (#1253) 16.523 12-JA61-01 3,200 JABG Restorative (3291-9155) 16.540 11-JJ9003-RJ, 13-JJ0706 373 EUDL (#1283) 16.727 11-LE61-01 4,640

DEPARTMENT OF TRANSPORTATION: Passed through the Idaho Department of Transportation:

Occupant Protection (#1258) 20.205 9,222 Occupant Protection (#1258) 20.600 PT-2014-01-00-00, OP-2014-01-00-00 5,000 Occupant Protection (#1258) 20.601 K8-2014-01-00-00 8,208 Occupant Protection (#1258) 20.616 M5HVE-2014-01-00-00,M2HVE-2014-01-00-00 7,116

Total Federal Financial Assistance 528,078$

Notes: This schedule is prepared on the same basis of accounting as the governmental funds financial statements.

*Indicates audited major fund.

BANNOCK COUNTY, IDAHOSCHEDULE OF EXPENDITURES OF FEDERAL AWARDS


AG1302, AG1402, AG1330, AG1430

A010 (660), A012(536), A012(537)

116


Internal Control Over Financial Reporting

Compliance and Other Matters

Pocatello, Idaho

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 entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Purpose of this Report

March 26, 2015

Members of the American Institute of Certified Public Accountants

INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING ANDON 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, the business-type activities, each major fund, and the aggregate remaining fund information of Bannock County, as of and for the year ended September 30, 2014, and the related notes to the financial statements, which collectively comprise Bannock County’s basic financial statements and have issued our report thereon dated March 26, 2015.

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 entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.

As part of obtaining reasonable assurance about whether Bannock County’s financial statements are free from material misstatement, we performed tests of its 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 .

In planning and performing our audit of the financial statements, we considered Bannock County’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of Bannock County's internal control. Accordingly, we do not express an opinion on the effectiveness of Bannock County's internal control.



(208) 232-5825Members of the Idaho Society of Certified Public Accountants

117


Opinion on Each Major Federal Program

Auditor's Responsibility

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 Bannock County's compliance.

Report of Internal Control Over Compliance

Management of Bannock County, is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered Bannock County's 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 Bannock County’s internal control over compliance.



(208) 232-5825Members of the Idaho Society of Certified Public Accountants

Members of the American Institute of Certified Public Accountants

We have audited Bannock County’s compliance with the types of compliance requirements described in the OMB Circular A-133 Compliance Supplement that could have direct and material effect on each of Bannock County’s major federal programs for the year ended September 30, 2014. Bannock County’s major federal programs are identified in the summary of auditor’s results section of the accompanying schedule of findings and questioned costs.

In our opinion, Bannock County, complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended September 30, 2014.

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 Bannock County’s major federal programs based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standard , 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 Bannock County’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances.

Report on Compliance for Each Major Federal Program

INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE FOR EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY OMB CIRCULAR A-133

Management's Responsibility

118

Pocatello, Idaho

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.

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.

March 26, 2015

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.

119

A. SUMMARY OF AUDIT RESULTS

1.

2.

3.

4.

7.

8.

9.

B. FINDINGS - FINANCIAL STATEMENT AUDIT

None

C. FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAMS AUDIT

None


6.

The threshold used for distinguishing between Type A and B programs was $300,000.

Bannock County was determined to be a high-risk auditee.

The programs tested as a major programs include: Homeland Security Grant Program, CFDA 97.067; Department of Housing & Urban Development, CFDA 14.228.

The auditor's report expresses an unmodified opinion on the financial statements of Bannock County.

No significant deficiencies were disclosed during the audit of the financial statements.

No instances of noncompliance material to the financial statements of Bannock County, which would be required to be reported in accordance with Government Auditing Standards , were disclosed in the audit.

No significant deficiency in internal control over major federal award programs disclosed during the audit.

The auditor's report on compliance for the major federal award programs for Bannock County expresses an unmodified opinion on all major federal programs.

Audit findings that are required to be reported in accordance with Section 510(a) of OMB Circular A-133 are reported in this Schedule.

SCHEDULE OF FINDINGS AND QUESTIONED COSTSFOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2014

5.

120

DEPARTMENT OF AGRICULTURE

B. FINDINGS - FINANCIAL STATEMENT AUDIT

[2013-1]

C. FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAMS AUDIT

[2013-1]

Condition : During our review of the Charlotte fire re-seeding project it came to our attention that countylabor was charged to the federal grant, but time sheets were not maintained in accordance with OMBCircular A-87. The Circular requires time charged to federal grants to be separated from other countytime. The Department's official time sheets submitted to the County's payroll department account for theentire time of the employee compensated but do not reflect the time charged to the grant.

Recommendation : We recommend for the County to comply with the requirements of OMB Circular A-87. More specifically, we recommend for the county to use separate time sheet codes in its payrollsystem for federal grants. Employees and supervisors should be trained to use applicable codes whentheir time is billable to any federal grants. The time sheets should account for all hours compensatedas well as separating hours the employee spends performing the federal work activity and any otherduties. The time sheets should then be signed by the employee and by a supervisor having first-handknowledge of the activities performed by the employee.

Current Status: The recommendation was adopted.


SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGSFOR THE YEAR ENDED SEPTEMBER 30, 2013

Condition : During our review of the Charlotte fire re-seeding project it came to our attention that countylabor was charged to the federal grant, but time sheets were not maintained in accordance with OMBCircular A-87. The Circular requires time charged to federal grants to be separated from other countytime. The Department's official time sheets submitted to the County's payroll department account for theentire time of the employee compensated but do not reflect the time charged to the grant.

Recommendation : We recommend for the County to comply with the requirements of OMB Circular A-87. More specifically, we recommend for the county to use separate time sheet codes in its payrollsystem for federal grants. Employees and supervisors should be trained to use applicable codes whentheir time is billable to any federal grants. The time sheets should account for all hours compensatedas well as separating hours the employee spends performing the federal work activity and any otherduties. The time sheets should then be signed by the employee and by a supervisor having first-handknowledge of the activities performed by the employee.

Current Status: The recommendation was adopted.

121

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