1. 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

2. 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

3. County-WIDE Revenues in millions

4. County-WIDE Expenses in millions

5. County-wide CHANGE IN NET POSTION in millions

6. General Fund Fund Balance as % of Expenditures in millions

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

8. Cash & Investments County-WIDE in millions

9. Cash & Investments General Fund in millions

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

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

12. Working Capital County-WIDE in millions

13. Working Capital General Fund in millions

14. Capital EXPENSES County-WIDE in millions

15. Long-term Debt County-WIDE in millions

16. Net Position County-WIDE in millions

17. Industry Comparisons Statement of Activities

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

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

20. Industry Comparisons Statement of Net Position

21. Industry Comparisons General Fund