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FISCAL SERVICES Marion Count~ OREGON c~1~EF ~CCOUnR~nrr Ea-I Horton ADMINlSTRATION t503) 588-5087 PAYROLL csos) sea-s~~ A~COUNTING 15031588-SOQ6 w~rto oF RandaN f~ke Gary Heer Mary Pearmine ;_;~ December 8, 1993 Hono~able Chairman, Members of the Boa~d of Commissioners, Administ~ative Of~icer, and the Citizens of Marion CouMy, Oregon The comprehensive annual~financial report of Marion County, Orego~ ~or the fiscet year endsd June 30, 1993, js hereby submittad in ac~cotdance with stete statute, ORS 297.425. Responsibility for both the acxuracy of the data and the completeness and faimess of the presentation, induding ail disdosurea, ~ with the County. To the best of my knowledge and belief, the endobed data is accurate in ail materisl respects and is reported ln a menner to fairly show the ~inandsi posidon and results of the operetions of the County's various funda and account groups. All disdowres thst are neoessary for the reader to gsin an understanding of the Courrty's finandsi affsirs have been included. ADAAINISTRATIVE The comprehensive annual finsndal report is prepa~d in four sections: introductory, ~~~R ~ financial, statisticsl, and audit comments and disdosuros. The iM~oductory section Ken Roudybush ~ inciudes thls uansmittal letter, the County's organizst~onal chart and a Ilst of principal officiels. The financiai section includes the auditors' report, ths general purpose ~nanciai statements, and the combining and individual fund and accouM group finanasl statements and schedules, as weil as the schedule of Fedenl Fiaancisl A~sistance. The statistical section indudes a~elected finartdal and demoprephic infonnation, ge~ally presented on a multi-ysar basis. The eudit ccmments and disdosuro s~tions indude comments by our suditors required by the Mlnimum Stand+~rds for Audits of Oregon Municipal Corporations Sectio~ of Oregon Administrative Rules. THE REPORTiNG ENTITY AND ITS SERVICES Marioa County, Oregon was created on July S, 1843, as the Cl~ampoeg District by the Provisional Govetameat Legislative Coitunitta. It's neme wss cbaaged to Marion ia 1849 in honor of the RevoltrEionary War Hexo, General Fiancis M~ian. The pt+eaeat boundaries of Marion Crnmty wae aatablished in 1856. 'Ibe County is govaned by a Baard of County. ~Co~missioners consisting of thrx elxted members. The County provides the full range of muaicipal savices oo~sidered necessary .by statute for the health and well being of its citiaens. 'Ihese include providing public aafety, )usticx courts, property assessment, ta~c collection, . mning, sanitatiar~, ~wblic i~provement, and generai administrative aers-ixs. ' This report includes all of the funds and s~count groups of the Camty. It includes the financial statements of the County Savix Districts which provide sawa and lighting aavioes and are reported as eaterpriu activities. Tluir inclusion is based on the critaia set forth in the National Council on Governmental Accounting (NCGA) Statement No. 3, Definin¢ the Govemmental ~ Reoortin¢ Entiri.. 'Iliere are three districts: Brooks Community Sewer District East Salem Sexvice District Labish ViUage Sewage and Drainage District The Board of County Commissioners is the goveraing board of these entities. Senator Buiiding • 220 High Street NE • Salem, Oregon 97301-3670 - ix