Lane County, Oregon Presentation to the Finance and audit Committee

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Presentation transcript:

Lane County, Oregon Presentation to the Finance and audit Committee Policy Discussion: Substantive Analytical Procedures (AS 221) January 2008 Lane County, Oregon Presentation to the Finance and audit Committee Presented by: James C. Lanzarotta, Partner Kevin Mullerleile, Sr. Manager January 15, 2015

Financial TREND Information Revenues Expenses Change in Net Position Fund Balance Cash and Investments Working Capital Capital Expenses Long-Term Debt Net Position Industry Comparisons

County-WIDE Revenues in millions

County-WIDE Expenses in millions

County-wide CHANGE IN NET POSTION in millions

General Fund Fund Balance as % of Expenditures in millions

General Fund Fund Balance as % of Expenditures * Counties included: Clackamas, Deschutes, Jackson, Washington.

Cash & Investments County-WIDE in millions

Cash & Investments General Fund in millions

Days of Cash County-WIDE in millions *Counties included: Clackamas, Deschutes, Jackson, Washington.

Days of Cash General Fund in millions *Counties included: Clackamas, Deschutes, Jackson, Washington.

Working Capital County-WIDE in millions

Working Capital General Fund in millions

Capital EXPENSES County-WIDE in millions

Long-term Debt County-WIDE in millions

Net Position County-WIDE in millions

Industry Comparisons Statement of Activities

Property Taxes assessed value per capita *Counties included: Clackamas, Deschutes, Jackson, Washington.

Property Taxes Total direct tax rate per $1,000 of VALUE *Counties included: Clackamas, Deschutes, Jackson, Washington.

Industry Comparisons Statement of Net Position

Industry Comparisons General Fund