NEW ISSUE - Book Entry Only RATING: S&P “A”

Official Statement Dated May 15, 2012

In the opinion of Bond Counsel, interest on the Bonds is excluded from gross income for federal income tax purposes and is not an item of tax preference for purposes of the federal alternative minimum tax imposed on individuals and corporations; however, it should be noted that with respect to corporations (as defined for federal income tax purposes), such interest is taken into account in determining adjusted current earnings for the purpose of computing the alternative minimum tax imposed on such corporations. Interest on the Bonds is also exempt from State of Oklahoma income taxation under present law. See “TAX MATTERS” herein.

$13,845,000 DELAWARE COUNTY JUSTICE AUTHORITY

Sales Tax Revenue Bonds Series 2012 A&B

Dated: Date of Delivery Due: As shown on inside front cover

The Delaware County Justice Authority (the “Authority”), a public trust created in furtherance of the purposes and for the benefit of Delaware County, Oklahoma (the “County”), is issuing the above-captioned Sales Tax Revenue Bonds (together, the Series 2010A Bonds and the Series 2010B Bonds, the “Bonds”) pursuant to a Bond Indenture, dated as of May 1, 2012 (the “Indenture”), between the Authority and BancFirst, Oklahoma City, Oklahoma (the “Trustee”). The Bonds are being issued in book-entry-only form and registered in the name of Cede & Co., as nominee of the Depository Trust Company, in New York, New York (“DTC”), which is acting as the initial securities depository for the Bonds. Purchases of Bonds are being made in denominations of $5,000 or whole multiples thereof, through brokers and dealers who are, or who act through, DTC Participants. Beneficial Owners of the Bonds will not receive physical delivery of any Bond so long as DTC or a successor acts as securities depository with respect to the Bonds. See “BOOK-ENTRY-ONLY SYSTEM” herein.

The principal of the Bonds is payable by the Trustee at its corporate trust office in Oklahoma City, Oklahoma. Interest on the Bonds is payable by the Trustee on March 1 and September 1 of each year, commencing on September 1, 2012, until maturity or earlier redemption, by check mailed to the registered owner of the Bonds. So long as the Bonds are registered in the name of DTC or its nominee, the Trustee will pay all payments of principal and interest to DTC or its nominee. Disbursement of such payments to DTC participants is the responsibility of DTC or its nominee, and disbursement of such payments to the beneficial owners is the responsibility of DTC Participants. The Bonds mature on the dates and in the amounts, and bear interest at the rates, all as set forth on the inside front cover.

The Bonds are subject to optional redemption, mandatory redemption, mandatory sinking fund redemption and extraordinary optional redemption prior to maturity, all as set forth under the heading “THE BONDS – Redemption” herein.

The Bonds are being issued to provide the County with funds to pay the balance of a civil judgment levied against it and to pay certain costs of issuing the Bonds. The Bonds are limited and special obligations of the Authority payable from and secured by certain sales tax revenues levied by the County and pledged to the Authority, as more fully described under the heading “SECURITY AND SOURCES OF PAYMENT” herein.

THE BONDS DO NOT CONSTITUTE AN OBLIGATION OR DEBT OF THE COUNTY, THE STATE OF OKLAHOMA (THE “STATE”), OR ANY POLITICAL SUBDIVISION, GOVERNMENTAL UNIT OR AGENCY THEREOF, PERSONAL OBLIGATIONS OF THE TRUSTEES OF THE AUTHORITY, OR GENERAL OBLIGATIONS OF THE AUTHORITY. NEITHER THE FULL FAITH AND CREDIT NOR THE TAXING POWER OF THE COUNTY (OTHER THAN THE SALES TAX DESCRIBED HEREIN), THE STATE, OR ANY POLITICAL SUBDIVISION OR GOVERNMENTAL UNIT OR AGENCY THEREOF, IS BEING PLEDGED TO THE PAYMENT OF THE PRINCIPAL OF OR INTEREST ON THE BONDS. THE AUTHORITY HAS NO TAXING POWER.

The Bonds are offered when, as and if issued and received by the original purchaser thereof, subject to prior sale, to withdrawal or modifications of the offer without any notice, and to the approval of legality of the Bonds by the Floyd Law Firm, P.C., Norman, Oklahoma, Bond Counsel. Certain legal matters will be passed upon for the Authority by its Counsel, Logan & Lowry LLP, Grove, Oklahoma, and for the Underwriter by its Counsel, Kutak Rock LLP, Omaha, Nebraska. It is expected that the Bonds in definitive form will be available for delivery on or about May 22, 2012.

D.A. DAVIDSON & CO.

MATURITY SCHEDULE

Series 2012A

Maturity Principal Interest September 1 Amount Rate Yield CUSIP1 2013 $605,000 2.00% 0.76% 245899AA7 2014 620,000 2.00 0.92 245899AB5 2015 630,000 4.00 1.20 245899AC3 2016 660,000 4.00 1.50 245899AD1 2017 685,000 4.00 1.75 245899AE9 2018 715,000 4.00 1.98 245899AF6 2019 740,000 4.00 2.17 245899AG4 2020 775,000 4.00 2.40 245899AH2 2021 805,000 4.00 2.61 245899AJ8 2022 835,000 2.60 2.77 245899AK5

Series 2012B

$6,775,000 3.75% Term Bonds Due September 1, 2029 @ 3.90% CUSIP1 245899AL3

_________________ 1CUSIP numbers have been assigned to this issue by the CUSIP Service Bureau and are included solely for the convenience of the purchasers of the Bonds. None of the Authority, the County or the Underwriter shall be responsible for the selection or correctness of the CUSIP numbers shown herein.

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REGARDING THE USE OF THE OFFICIAL STATEMENT The Bonds are offered only by means of this Official Statement. This Official Statement does not constitute an offering of any security other than the Bonds specifically offered hereby. It does not constitute an offer to sell or a solicitation of an offer to buy the Bonds in any state or jurisdiction to any person to whom it is unlawful to make such offer, solicitation or sale, and no dealer, broker, salesman or other person has been authorized to give any information or to make any representation other than those contained in this Official Statement in connection with the offering of the Bonds and, if given or made, such other information or representations must not be relied upon. The Bonds will not be registered under the Securities Act of 1933, as amended, and the Authority does not intend to list the Bonds on any stock or other securities exchange. The U.S. Securities and Exchange Commission has not passed upon the accuracy or adequacy of this Official Statement or passed on or endorsed the merits of this offering of the Bonds. With respect to the various states in which the Bonds may be offered, no Attorney General, state official, state agency or bureau, or other state or local governmental entity has passed upon the accuracy or adequacy of this Official Statement or passed on or endorsed the merits of this offering of the Bonds. All references made herein to the Bonds are qualified in their entirety by reference to the Indenture. All references made herein to the Indenture are qualified in their entirety by reference to such complete document, originals of which are on file in the office of the Authority, and the corporate trust office of the Trustee. The information contained in this Official Statement including the cover page and Exhibits hereto has been obtained from the Authority, the County and other sources which are deemed to be reliable. No representation or warranty is made, however, by the Underwriter as to the accuracy or completeness of such information and nothing contained in this Official Statement is submitted in connection with the sale of securities as referred to herein and may not be reproduced or used in whole or in part for any other purpose. This Official Statement contains, in part, estimates, assumptions and matters of opinion which are not intended as statements of fact, and no representation is made as to the correctness of such estimates, assumptions or matters of opinion, or as to the likelihood that they will be realized. Any information and expressions of opinion herein contained are subject to change without notice and neither the delivery of this Official Statement nor any sale made hereunder shall, under any circumstances, create any implication that there has been no change in the affairs of the Authority, the County or other matters described herein subsequent to the date hereof. For purposes of compliance with Rule 15c2-12(b)(1) of the U.S. Securities and Exchange Commission, this Official Statement has been deemed final by the Authority and the County as of the date hereof. In connection with this offering, the Underwriter may over allot or effect transactions which stabilize or maintain the market price of the Bonds offered hereby at a level above that which might otherwise prevail in the open market. Stabilization, if commenced, may be discontinued at any time. IN MAKING AN INVESTMENT DECISION, INVESTORS MUST RELY ON THEIR OWN EXAMINATION OF THE TERMS OF THE OFFERING, INCLUDING THE MERITS AND RISKS INVOLVED. THESE SECURITIES HAVE NOT BEEN RECOMMENDED BY ANY FEDERAL OR STATE SECURITIES COMMISSION OR REGULATORY AUTHORITY. FURTHERMORE, THE FOREGOING AUTHORITIES HAVE NOT CONFIRMED THE ACCURACY OR DETERMINED THE ADEQUACY OF THIS DOCUMENT. ANY REPRESENTATION TO THE CONTRARY IS A CRIMINAL OFFENSE. This Official Statement contains forward-looking statements which may involve known and unknown risks, uncertainties and other facts which may cause the actual results, performance and achievements to be different from the future results, performance or achievements expressed or implied by such forward-looking statements. Investors are cautioned that the actual results could differ materially from those set forth in the forward-looking statements.

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TABLE OF CONTENTS

INTRODUCTION General .............................................................................................................................. 1 Purpose of the Bonds ........................................................................................................... 1 Security for the Bonds .......................................................................................................... 1 Continuing Disclosure ........................................................................................................... 2 Miscellaneous ...................................................................................................................... 2 THE BONDS Description of the Bonds ....................................................................................................... 2 Redemption Provisions ......................................................................................................... 3 Limitations on Additional Bonds ............................................................................................. 4 PROJECTED SERIES 2012B REDEMPTIONS FROM EXCESS SALES TAXES .................................................. 5 DEBT SERVICE REQUIREMENTS .......................................................................................................... 6 BOOK-ENTRY-ONLY SYSTEM ............................................................................................................... 6 SECURITY AND SOURCES OF PAYMENT General .............................................................................................................................. 8 Sales Tax Revenues ............................................................................................................. 9 No Additional Parity Bonds .................................................................................................... 9 RISK FACTORS ................................................................................................................................. 9 Limited Obligations of the Authority ....................................................................................... 9 Dependence on Future Events ............................................................................................. 10 Sales Tax Pledge ................................................................................................................ 10 Redemption Risk ................................................................................................................ 10 Remedies-Enforceability Risk ............................................................................................... 10 Forward-looking Information ............................................................................................... 11 THE PLAN OF FINANCING ................................................................................................................. 11 SOURCES AND USES OF FUNDS ........................................................................................................ 11 THE AUTHORITY .............................................................................................................................. 12 Governing Body ................................................................................................................. 12 Existing Indebtedness ........................................................................................................ 12 THE COUNTY .................................................................................................................................. 12 Board of County Commissioners .......................................................................................... 13 Population Trends .............................................................................................................. 13 Composition of Net Valuation .............................................................................................. 14 Net Assessed Valuation Trends ............................................................................................ 14 SALES TAX ANALYSIS Sales Tax Rates and Collections ........................................................................................... 14 Historical Sales Tax Revenue ............................................................................................... 15 PROJECTED SALES TAX COLLECTIONS, NET DEBT SERVICE AND DEBT SERVICE COVERAGE .................... 15 TAX MATTERS ................................................................................................................................. 16 Federal Tax Considerations ................................................................................................. 16 State Tax Considerations .................................................................................................... 17 Compliance With Tax Law Requirements ............................................................................... 17 Required Rebate to the United States ................................................................................... 18 OTHER INFORMATION Legal Matters .................................................................................................................... 18 No Litigation ...................................................................................................................... 18 The Trustee ....................................................................................................................... 19 Ratings ............................................................................................................................. 19 Underwriting ..................................................................................................................... 19 Continuing Disclosure ......................................................................................................... 20 Audited Financial Statements .............................................................................................. 21 Miscellaneous .................................................................................................................... 21 Approval of Official Statement ............................................................................................. 21

EXHIBITS:

Exhibit A: Form of Sales Tax Pledge and Financing Agreement Exhibit B: Form of Indenture Exhibit C: Form of Continuing Disclosure Agreement Exhibit D: Form of Bond Counsel Opinion

Exhibit E: Delaware County 2011-2012 Estimate of Needs and Financial Statement of the Fiscal Year 2010-2011*

*Attached hereto as Exhibit E are the Delaware County 2011-2012 Estimate of Needs and Financial Statement of the Fiscal Year 2010-2011. Pursuant to State law, the State Auditor is responsible for auditing the annual financial statements of the County. The last audited financial statements audit performed by the State Auditor and released to the County was the 2008 audit. The County does not know and has not been informed when subsequent annual financial statements are to be audited and released by the State Auditor.

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DELAWARE COUNTY JUSTICE AUTHORITY Delaware County Courthouse

P.O. Drawer 550 Jay, Oklahoma 74346

(918) 253-4432

BOARD OF TRUSTEES

Doug Smith Chairman Billy Cornell Member Danny Duncan Member Carol Fortner Secretary

AUTHORITY COUNSEL

Logan & Lowry LLP Grove, Oklahoma

BOND COUNSEL

Floyd Law Firm, P.C. Norman, Oklahoma

UNDERWRITER’S COUNSEL

Kutak Rock LLP Omaha, Nebraska

FINANCIAL ADVISOR

S.H. McDonald & Associates Norman, Oklahoma

TRUSTEE

BancFirst Oklahoma City, Oklahoma

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SUMMARY STATEMENT

This Summary Statement is subject in all respects to the more complete information and to the definitions contained or incorporated in this Official Statement. No person is authorized to detach this Summary Statement from this Official Statement or to otherwise use it without the entire Official Statement. The Issue: $13,845,000 Delaware County Justice Authority Sales Tax Revenue Bonds

(together, the Series 2012A Bonds and the Series 2012B Bonds, the “Bonds”).

The Issuer: Delaware County Justice Authority (the “Authority”) is a public trust created pursuant to a Trust Indenture, dated April 17, 2012, under the provisions of Section 176 et seq., Title 60, Oklahoma Statutes 2001, as amended (the “Public Trust Act”), with Delaware County, Oklahoma, as its beneficiary (the “County”).

Authority: The Bonds are being issued under the provision of Title 60, Oklahoma Statutes 2001, Sections 175 et seq., as amended (the “Oklahoma Trust Act”), and other applicable laws of the State of Oklahoma (the “State”).

Use of Proceeds: The Bonds are being issued to provide the County with funds to pay the $13,500,000 civil judgment levied against the County in 2011 (as more fully described herein, the “Judgment”), to fund Capitalized Interest through 9/1/2012, and to pay certain costs of issuing the Bonds. Under State law, the $13,500,000 Judgment must be paid in three equal annual installments. Instead of levying property taxes to pay the installments, 93% of the qualified voters of the County voting at an election held April 3, 2012 approved the levy of a half penny sales tax, the proceeds of which will be used to retire the Bonds, the proceeds of which, in turn, would be used to pay the Judgment. See “PLAN OF FINANCING” and “SOURCES AND USES OF FUNDS” herein.

The Bonds: The Bonds are dated their date of delivery. Interest on the Bonds is payable semi-annually on March 1 and September 1 of each year, commencing September 1, 2012, until maturity or earlier redemption. The Bonds are being issued and registered in the name of Cede & Co., as nominee of the Depository Trust Company, New York, New York (“DTC”), to which all payments of principal and interest will be made by the Trustee. The Bonds mature on September 1 of the years and in the amounts, and bear interest at the rates, set forth on the inside front cover page of the Official Statement. See “THE BONDS” and “BOOK-ENTRY-ONLY SYSTEM”, herein.

Call Features: The Bonds are subject to optional redemption, mandatory redemption, mandatory

sinking fund redemption and extraordinary optional redemption prior to maturity, all as set forth under the heading “THE BONDS – Redemption” herein.

Security: The Bonds are special, limited obligations of the Authority payable from and

secured by a pledge of the sales tax revenues (the “Sales Tax Revenues”) levied by the County and pledged to the Authority pursuant to a Sales Tax Pledge and Financing Agreement dated as of May 1, 2012 (the “Sales Tax Agreement”). Pursuant to the Sales Tax Agreement, in exchange for its receipt of the Bond proceeds, the County will annually appropriate and deliver to the Trustee for the benefit of the Authority the gross proceeds of a 0.5 of 1% (1/2 of 1%) sales tax received from a levy approved by 93% of the qualified voters of the County voting at an election held April 3, 2012 and commencing on July 1, 2012. The sales tax is scheduled to expire on July 1, 2029, with final collections received on or about September 1, 2029. See “SECURITY AND SOURCES OF PAYMENT” herein.

Pursuant to the Indenture, Additional Bonds or other indebtedness may NOT be

issued or incurred by the Authority on a parity with the Bonds or secured on a parity with the collateral securing the Bonds. However, as provided in the Indenture, the Authority may at any time and from time to time, without limitation

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as to amount, issue evidences of indebtedness secured by a lien junior and inferior to the lien securing the Bonds or issue refunding Bonds.

THE BONDS DO NOT CONSTITUTE AN OBLIGATION OR DEBT OF THE COUNTY, THE STATE OF OKLAHOMA, OR ANY OTHER MUNICIPALITY, POLITICAL SUBDIVISION, GOVERNMENTAL UNIT OR AGENCY OF THE STATE OF OKLAHOMA, NOR PERSONAL OBLIGATION OF THE TRUSTEES OF THE AUTHORITY, NOR GENERAL OBLIGATION OF THE AUTHORITY. NEITHER THE FULL FAITH AND CREDIT NOR THE TAXING POWER OF THE COUNTY, THE STATE OF OKLAHOMA, OR ANY OTHER MUNICIPALITY, COUNTY, POLITICAL SUBDIVISION, GOVERNMENTAL UNIT OR AGENCY THEREOF, IS OR SHALL BE PLEDGED TO THE PAYMENT OF THE PRINCIPAL OF OR INTEREST ON THE BONDS. THE AUTHORITY HAS NO TAXING POWER.

Tax Matters: In the opinion of Bond Counsel, interest on the Bonds is excluded from gross income for federal income tax purposes, and is not an item of tax preference for purposes of the federal alternative minimum tax imposed on individuals and corporations; however, it should be noted that with respect to corporations (as defined for federal income tax purposes), such interest is taken into account in determining adjusted current earnings for the purpose of computing the alternative minimum tax imposed on such corporations. Interest on the Bonds is also exempt from State of Oklahoma income taxation under present law. See “TAX MATTERS” herein.

Continuing Disclosure: Pursuant to a Continuing Disclosure Agreement, the County and the Authority

shall, or shall cause the Dissemination Agent to, provide (a) annually to the Municipal Securities Rulemaking Board (“MSRB”) in an electronic format accompanied by identifying information as prescribed by the MSRB, certain financial information and operating data relating to the County, and (b) notice to the MSRB of the occurrence of certain enumerated events pursuant to the requirements of Rule 15c2-12 promulgated by the Securities and Exchange Commission (the “Rule”). The proposed form of the Disclosure Agreement of the County is attached to this Official Statement as Appendix B. See “OTHER INFORMATION – Continuing Disclosure” herein.

Ratings: Standard & Poor’s Ratings Services, a Standard and Poor’s Financial Services LLC business, a division of The McGraw-Hill Companies, Inc. (“S&P”) has given the Bonds a rating of “A”. An explanation of the significance of such rating may be obtained from S&P. The rating reflects only the views of S&P at the time such rating is given, and no representation is made as to the appropriateness of the rating. There is no assurance that such rating will continue for any given period of time or that it will not be revised downward or withdrawn entirely by S&P, if in the judgment of S&P, circumstances so warrant. Any such downward revision or withdrawal of such rating may have an adverse effect on the market price of the Bonds.

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Audited Financial Statements: Attached hereto as Exhibit E are the Delaware County 2011-2012 Estimate of

Needs and Financial Statement of the Fiscal Year 2010-2011. Pursuant to State law, the State Auditor is responsible for auditing the annual financial statements of the County. The last audited financial statements audit performed by the State Auditor and released to the County was the 2008 audit. The County does not know and has not been informed when subsequent annual financial statements are to be audited and released by the State Auditor. Copies of the 2008 audit are available from the Underwriter upon request.

There are risks and or other considerations in connection with an investment in the Bonds. Prospective investors should carefully read the factors set forth in this Official Statement under the heading “Risk Factors” before making an investment decision with respect to the Bonds.

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$13,845,000 DELAWARE COUNTY JUSTICE AUTHORITY

Sales Tax Revenue Bonds Series 2012 A&B

INTRODUCTION

General This Official Statement, including the cover page and Exhibits attached hereto, is furnished to provide information with respect to the offering by the Delaware County Justice Authority (the “Authority”) of its Sales Tax Revenue Bonds (together, the Series 2012A Bonds and the Series 2012B Bonds, the “Bonds”), in the aggregate principal amount of $13,845,000 The Bonds are being issued and delivered pursuant to a Bond Indenture dated as of May 1, 2012 (the “Indenture”) by and between the Authority and BancFirst, Oklahoma City, Oklahoma (the “Trustee”). The Bonds are dated as of the date of delivery. Interest on the Bonds is payable semi-annually on March 1 and September 1 of each year, commencing on September 1, 2012 (each, an “Interest Payment Date”) until maturity or earlier redemption. The Bonds will be issued and registered in the name of Cede & Co., as nominee of the Depository Trust Company, New York, New York (“DTC”), to which all payments of principal and interest will be made from the Trustee. The Bonds mature on December 1 of the years and in the amounts, and bear interest at the rates, set forth on the inside front cover of this Official Statement. Purpose of the Bonds The Bonds are being issued to provide Delaware County, Oklahoma (the “County”) with sufficient funds to pay the $13,500,000 civil judgment and interest levied against the County in 2011 (the “Judgment”), to fund Capitalized Interest through 9/1/2012, and to pay certain costs of issuing the Bonds. Under the laws of the State of Oklahoma (the “State”), the Judgment must be paid in three equal annual installments. Instead of levying additional property taxes to pay the installments, 93% of the qualified voters of the County voting at an election held April 3, 2012 approved a half penny sales tax, the proceeds of which will be used to retire the Bonds. Security for the Bonds The Bonds are special, limited obligations of the Authority payable from and secured by a pledge of the sales tax revenues (the “Sales Tax Revenues”) levied by the County and pledged to the Authority pursuant to a Sales Tax Agreement dated as of May 1, 2012 (the “Sales Tax Agreement”). Pursuant to the Sales Tax Agreement, in exchange for its receipt of the Bond proceeds the County will annually appropriate and deliver to the Trustee for the benefit of the Authority the gross proceeds of a 0.5 of 1% (1/2 of 1%) sales tax received from a levy approved by 93% of the qualified voters of the County voting at an election held April 3, 2012 and commencing on July 1, 2012. The sales tax is scheduled to expire on July 1, 2029, with final collections received on or about September 1, 2029. See “SECURITY AND SOURCES OF PAYMENT” herein.

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Continuing Disclosure Pursuant to a Continuing Disclosure Agreement, the County will agree to provide to the Trustee the County’s annual audited financial statements and certain specified information no later than 15 Business Days prior to six months after the end of the County’s fiscal year, and the Trustee shall provide such annual information to the Municipal Securities Rulemaking Board (“MSRB”), as designated for the purposes of the Rule. The County and the Authority also will give notice to the MSRB of certain events as required by the Rule. See “OTHER INFORMATION – Continuing Disclosure” herein. The form of the Continuing Disclosure Agreement is attached hereto as Exhibit C. Miscellaneous Brief descriptions of the County, the Authority, the Trustee and the Bonds, and the forms of the Sales Tax Agreement and the Indenture are contained in this Official Statement and Exhibits A and B hereto, respectively. Such descriptions do not purport to be complete or definitive. All references made herein to the Bonds are qualified in their entirety by reference to the Indenture. All references made herein to the Indenture are qualified in their entirety by reference to such complete documents which are available in the offices of the Authority and the Trustee. All information contained herein in reference to or about the Authority and the County was provided by the Authority and the County, respectively, which are solely responsible for the accuracy and completeness thereof.

THE BONDS Description of the Bonds The Bonds are dated their date of delivery and mature on September 1 of the years indicated on the inside front cover hereof. The Bonds are being issued in the principal amounts and bear interest at the rates set forth on the inside front cover of this Official Statement. Interest on the Bonds is payable semi-annually on March 1 and September 1 of each year, commencing September 1, 2012 (each, an “Interest Payment Date”), until maturity or earlier redemption. Interest is calculated on the basis of a 360-day year consisting of twelve 30-day months. On each Interest Payment Date, the interest on each Bond will be paid by check or draft mailed, or at the option of the registered owner of at least $100,000 in principal amount of bonds by wire transfer, in the case of Book Entry Bonds, at the close of business on the Business Day next preceding an Interest Payment Date (the “Record Date”), irrespective of any transfer or exchange of such Bond subsequent to such Record Date and prior to such Interest Payment Date. The Bonds are being issued in book-entry-only form and registered initially in the name of Cede & Co., as nominee of the Depository Trust Company, New York, New York (“DTC”). Purchasers of the Bonds will acquire beneficial interests in the Bonds in denominations of $5,000 and whole multiples thereof (“Authorized Denominations”). Purchasers will not receive physical delivery of bond certificates. So long as the Bonds are registered in the name of DTC or its nominee, the Trustee will pay all payments of principal and interest to DTC or its nominee. Disbursement of such payments to DTC participants is the responsibility of DTC, and disbursement of such payments to the beneficial owners is the responsibility of DTC Participants. The Bonds will not be transferable or exchangeable, except for transfers to another nominee of DTC or otherwise as described herein.

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For information regarding DTC and the book-entry system, see “BOOK-ENTRY-ONLY SYSTEM” herein. Redemption Provisions The Bonds are subject to redemption prior to maturity solely as set forth below. Optional Redemption.

(a) Except as expressly set forth below, the Series 2012A Bonds are not subject to redemption prior to maturity at the option of the Authority. (b) The Series 2012B Bonds are subject to redemption at the option of the Authority in whole, or in part in such order of maturity as the Authority determines and by lot within a maturity on any date, on or after September 1, 2017, at 100% of the principal amount redeemed plus accrued interest through the date of redemption.

Mandatory Redemption. (a) Mandatory Redemption from Insurance Proceeds. The Bonds are subject to mandatory redemption in whole, or in part in such order of maturity as the Authority determines and by lot within a maturity in $5,000 denominations, from any insurance proceeds received by the Authority. Bonds shall be redeemed on the first scheduled Interest Payment Date following the receipt of the insurance proceeds.

(b) Mandatory Redemption from Unexpended Bond Proceeds. The Bonds are subject to mandatory redemption in whole, or in part in such order of maturity as the Authority determines and by lot within a maturity in $5,000 denominations, from unexpended Bond proceeds remaining on deposit as of the date the Judgment is paid in full. Bonds shall be redeemed on the first scheduled Interest Payment Date following the date the Judgment is paid in full at a redemption price equal to the principal amount of unexpended Bond proceeds, plus accrued interest thereon to the redemption date. (c) Mandatory Redemption of Series 2012B Bonds from Excess Sales Tax Revenues. The Series 2012B Bonds are subject to mandatory redemption from excess Sales Tax Revenues in whole, or in part in such order of maturity as the Authority determines and by lot within a maturity in $5,000 denominations, on the next scheduled Principal Payment Date at a redemption price equal to 100% of the aggregate principal amount of the Series 2012B Bonds to be redeemed plus accrued interest to the redemption date. Mandatory Sinking Fund Redemption. The Series 2012B Bonds are subject to mandatory sinking fund redemption and payment prior to maturity on September 1, 2023, and on each September 1 thereafter through September 1, 2029, at a redemption price equal to the principal amount thereof plus accrued interest thereon to the redemption date, as follows:

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Mandatory Redemption Dates Principal September 1, 2023 $860,000 September 1, 2024 895,000 September 1, 2025 930,000 September 1, 2026 965,000 September 1, 2027 1,000,000 September 1, 2028 1,040,000 September 1, 2029 (Scheduled Maturity) 1,085,000 Extraordinary Optional Redemption. At the option of and upon the giving of notice by the Authority of its intention to prepay amounts due under the Indenture, the Bonds are subject to redemption prior to maturity as a whole at any time at a redemption price equal to 100% of the principal amount thereof, if any one or more of the following events shall have occurred, as evidenced in each case by the filing of a certificate of an authorized representative of the Authority. As a result of changes in the Constitution of the United States of America or of the State of Oklahoma or as a result of legislative or executive action of the State or any political subdivision thereof or by final decree or judgment of any court of competent jurisdiction after the contest thereof by the County or the Authority in good faith, wherein, (i) the Indenture or Sales Tax Agreement becomes void or unenforceable or impossible of performance in accordance with the intent and purpose of the parties, or (ii) the interest on the Bonds shall become includable in the gross income of the holders thereof for federal income tax purposes. Redemption Upon Acceleration of the Bonds. Upon an Event of Default under the Indenture for which the Trustee has accelerated the repayment of the Bonds, the Bonds are subject to redemption and prepayment on any date selected by the Trustee at a redemption price equal to the principal amount thereof plus accrued interest thereon to the redemption date.

Notice of Redemption. If any of the Bonds or portions thereof are called for redemption as aforesaid, notice thereof identifying the Bonds or portions thereof to be redeemed will be given by the Trustee by mailing a copy of the redemption notice by first class mail (postage prepaid) not less than 30 days prior to the date fixed for redemption (or such shorter period acceptable to the then-registered owner of the Bonds) to the registered owner of each Bond to be redeemed in whole or in part at the address shown on the registration books. All Bonds so called for redemption will cease to bear interest after the specified redemption date provided funds for their redemption are on deposit at the place of payment at that time. Limitations on Additional Bonds Pursuant to the Indenture, Additional Bonds or other indebtedness may not be issued or incurred by the Authority on a parity with the Bonds. As provided in the Indenture, the Authority may at any time and from time to time, without limitation as to amount, issue evidences of indebtedness secured by a lien junior and inferior to the lien securing the Bonds or issue refunding Bonds.

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PROJECTED SERIES 2012B REDEMPTIONS FROM EXCESS SALES TAXES

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DEBT SERVICE REQUIREMENTS Total Date Principal Interest Debt Service

9/1/2012 $137,685 $137,685 9/1/2013 $605,000 500,673 1,105,673 9/1/2014 620,000 488,573 1,108,573 9/1/2015 630,000 476,173 1,106,173 9/1/2016 660,000 450,973 1,110,973 9/1/2017 685,000 424,573 1,109,573 9/1/2018 715,000 397,173 1,112,173 9/1/2019 740,000 368,573 1,108,573 9/1/2020 775,000 338,973 1,113,973 9/1/2021 805,000 307,973 1,112,973 9/1/2022 835,000 275,773 1,110,773 9/1/2023 860,000 254,063 1,114,063 9/1/2024 895,000 221,813 1,116,813 9/1/2025 930,000 188,250 1,118,250 9/1/2026 965,000 153,375 1,118,375 9/1/2027 1,000,000 117,188 1,117,188 9/1/2028 1,040,000 79,688 1,119,688 9/1/2029 1,085,000 40,688 1,125,688

Total $13,845,000 $5,222,172 $19,067,172

BOOK-ENTRY-ONLY-SYSTEM The Depository Trust Company, in New York, New York, is acting as securities depository for the Bonds. The Bonds are being issued in book-entry form only and registered in the name of Cede & Co. (DTC’s partnership nominee) or such other name as may be requested by an authorized representative of DTC. One fully-registered certificate will be issued for each maturity in the aggregate principal amount of such issue, and will be deposited with DTC. DTC, the world’s largest depository, is a limited-purpose trust company organized under the New York Banking Law, a “banking organization” within the meaning of the New York Banking Law, a member of the Federal Reserve System, a “clearing corporation” within the meaning of the New York Uniform Commercial Code, and a “clearing agency” registered pursuant to the provisions of Section 17A of the Securities Exchange Act of 1934. DTC holds and provides asset servicing for over 2 million issues of U.S. and non-U.S. equity issues, corporate and municipal debt issues, and money market instruments from over 85 countries that DTC’s participants (“Direct Participants”) deposit with DTC. DTC also facilitates the post-trade settlement among Direct Participants of sales and other securities transactions in deposited securities, through electronic computerized book-entry transfers and pledges between Direct Participants’ accounts. This eliminates the need for physical movement of securities certificates. Direct Participants include both U.S. and non-U.S. securities brokers and dealers, banks, trust companies, clearing corporations, and certain other organizations. DTC is a wholly-owned subsidiary of The Depository Trust & Clearing Corporation (“DTCC”). DTCC, in turn, is owned by a number of Direct Participants of DTC and Members of the National Securities Clearing Corporation, Government Securities Clearing Corporation, MBS Clearing Corporation, and Emerging Markets Clearing Corporation (NSCC, GSCC, MBSCC, and EMCC, also subsidiaries of DTCC), as well as by the New York

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Stock Exchange. Inc., the American Stock Exchange LLC, and the National Association of Securities Dealers, Inc. Access to the DTC system is also available to others such as both U.S. and non-U.S. securities brokers and dealers, banks, trust companies, and clearing corporations that clear through or maintain a custodial relationship with a Direct Participant, either directly or indirectly (“Indirect Participants”). DTC has a Standard & Poor’s rating of AA+. The DTC Rules applicable to its Participants are on file with the Securities and Exchange Commission. More information about DTC can be found at www.dtcc.com. Purchases of Bonds under the DTC book-entry system must be made by or through Direct Participants, which will receive a credit for the Bonds on DTC’s records. The ownership interest of each actual purchaser of each Bond (“Beneficial Owner”) is in turn to be recorded on the Direct Participants’ and Indirect Participants’ records. Beneficial Owners will not receive written confirmation from DTC of their purchase. Beneficial Owners are, however, expected to receive written confirmations providing details of the transaction, as well as periodic statements of their holdings, from the Direct Participant or Indirect Participant through which the Beneficial Owner entered into the transaction. Transfers of ownership interests in the Bonds are to be accomplished by entries made on the books of Direct Participants and Indirect Participants acting on behalf of Beneficial Owners. Beneficial Owners will not receive certificates representing their ownership interests in Bonds, except in the event that use of the book-entry system for the Bonds is discontinued. To facilitate subsequent transfers, all Bonds deposited by Direct Participants with DTC are registered in the name of DTC’s partnership nominee, Cede & Co., or such other name as may be requested by an authorized representative of DTC. The deposit of Bonds with DTC and their registration in the name of Cede & Co. or such other DTC nominee do not effect any change in beneficial ownership. DTC has no knowledge of the actual Beneficial Owners of the Bonds; DTC’s records reflect only the identity of the Direct Participants to whose accounts such Bonds are credited, which may or may not be the Beneficial Owners. The Direct Participants and Indirect Participants will remain responsible for keeping account of their holdings on behalf of their customers. Conveyance of notices and other communications by DTC to Direct Participants, by Direct Participants to Indirect Participants, and by Direct Participants and Indirect Participants to Beneficial Owners will be governed by arrangements among them, subject to any statutory or regulatory requirements as may be in effect from time to time. Beneficial Owners of Bonds may wish to take certain steps to augment the transmission to them of notices of significant events with respect to the Bonds, such as redemptions, tenders, defaults, and proposed amendments to the Security documents. For example, Beneficial Owners of Bonds may wish to ascertain that the nominee holding the Bonds for their benefit has agreed to obtain and transmit notices to Beneficial Owners. In the alternative, Beneficial Owners may wish to provide their names and addresses to the registrar and request that copies of notices be provided directly to them. Redemption notices shall be sent to DTC. If less than all of the Bonds within an issue are being redeemed, DTC’s practice is to determine by lot the amount of the interest of each Direct Participant in such issue to be redeemed. Neither DTC nor Cede & Co. (nor any other DTC nominee) will consent or vote with respect to Bonds unless authorized by a Direct Participant in accordance with DTC’s Procedures. Under its usual procedures, DTC mails an Omnibus Proxy to the Authority as soon as possible after the record date. The Omnibus Proxy assigns Cede & Co.’s consenting or voting rights to those Direct Participants to whose accounts Bonds are credited on the record date (identified in a listing attached to the Omnibus Proxy).

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Redemption proceeds, distributions, and dividend payments on the Bonds will be made to Cede & Co., or such other nominee as may be requested by an authorized representative of DTC. DTC’s practice is to credit Direct Participants’ accounts upon DTC’s receipt of funds and corresponding detail information from the Authority or Trustee, on payable date in accordance with their respective holdings shown on DTC’s records. Payments by Direct Participants to Beneficial Owners will be governed by standing instructions and customary practices, as is the case with securities held for the accounts of customers in bearer form or registered in “street name,” and will be the responsibility of such Direct Participant and not of DTC or its nominee, the Trustee, or the Authority, subject to any statutory or regulatory requirements as may be in effect from time to time. Payment of redemption proceeds, distributions, and dividend payments to Cede & Co. (or such other nominee as may be requested by an authorized representative of DTC) is the responsibility of the Authority or the Trustee, disbursement of such payments to Direct Participants will be the responsibility of DTC, and disbursement of such payments to the Beneficial Owners will be the responsibility of Direct Participants and Indirect Participants. A Beneficial Owner shall give notice to elect to have its Bonds purchased or tendered, through its Direct Participant, to the Trustee, and shall effect delivery of such Bonds by causing the Direct Participant to transfer the Direct Participant’s interest in the Bonds, on DTC’s records, to the Trustee. The requirement for physical delivery of Bonds in connection with an optional tender or a mandatory purchase will be deemed satisfied when the ownership rights in the Bonds are transferred by Direct Participants on DTC’s records and followed by a book-entry credit of tendered Bonds to the Trustee’s DTC account. DTC may discontinue providing its services as depository with respect to the Bonds at any time by giving reasonable notice to the Authority or Trustee. Under such circumstances, in the event that a successor depository is not obtained, Bond certificates are required to be printed and delivered. The Authority may decide to discontinue use of the system of book-entry transfers through DTC (or a successor securities depository). In that event, Bond certificates will be printed and delivered. The information in this section concerning DTC and DTC’s book-entry system has been obtained from sources that the Authority believes to be reliable, but the Authority takes no responsibility for the accuracy thereof.

SECURITY AND SOURCES OF PAYMENT General The Bonds are special, limited obligations of the Authority payable from and secured by a pledge of the Sales Tax Revenues levied by the County and pledged to the Authority pursuant to the Sales Tax Agreement. To secure its obligation to repay the Bonds, the Authority is assigning its interest in the Sales Tax Agreement to the Trustee pursuant to the Indenture. THE BONDS DO NOT CONSTITUTE AN OBLIGATION OR DEBT OF THE COUNTY, THE STATE OR ANY POLITICAL SUBDIVISION, GOVERNMENTAL UNIT OR AGENCY THEREOF, PERSONAL OBLIGATIONS OF THE TRUSTEES OF THE AUTHORITY, OR GENERAL OBLIGATIONS OF THE AUTHORITY. NEITHER THE FULL FAITH AND CREDIT NOR THE TAXING POWER OF THE COUNTY (OTHER THAN THE SALES TAX DESCRIBED HEREIN), THE STATE, OR ANY POLITICAL SUBDIVISION OR GOVERNMENTAL UNIT OR AGENCY THEREOF, IS BE PLEDGED TO THE PAYMENT OF THE PRINCIPAL OF OR INTEREST ON THE BONDS. THE AUTHORITY HAS NO TAXING POWER.

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Sales Tax Revenues Pursuant to the Sales Tax Agreement, the County has pledged to the Authority the Sales Tax Revenues, which constitute the revenues derived from the levy and collection of 0.5 of 1% (50/100ths of 1%) sales tax on all sales within the County for a period of 17 years (the “Sales Tax”). The Sales Tax generating the Sales Tax Revenues was approved by 93% of the qualified voters of the County voting at an election held April 3, 2012. The proposition approved by the voters provided that the Sales Tax Revenue is to be utilized for a period of 17 years to fund the annual installments relating to the Judgment. Such pledge is valid and binding on the County unless the voters of the County revoke the right to levy and collect such Sales Tax at an election held for such purpose. The effective date of the Sales Tax is July 1, 2012, with the first receipts being disbursed to the County during the month of September, 2012. The voter-approved sales tax levy expires on July 1, 2029, with final receipts being disbursed to the County during the month of September, 2029. The Oklahoma Tax Commission collects all sales taxes levied by governmental entities in the State directly from vendors on a monthly basis. Sales tax receipts attributable to municipalities are then disbursed by the Oklahoma Tax Commission to the respective counties, cities and towns on a monthly basis, generally by the tenth day of the second month after payment by vendors. No further or additional appropriation by the County is needed for such Sales Tax Revenues to be deposited with the Trustee on behalf of the Authority. For a description of the risks associated with the Sales Tax Revenues, see “RISK FACTORS” herein. A copy of the Sales Tax Pledge and Financing Agreement is attached hereto as Exhibit A. No Additional Parity Bonds Pursuant to the Indenture, no additional bonds or other indebtedness may be issued or incurred by the Authority on a parity with the Bonds. The Authority may at any time, without limitation as to amount, issue evidences of indebtedness secured by a lien junior and inferior to the lien securing the Bonds or issue refunding Bonds.

RISK FACTORS

BEFORE PURCHASING THE BONDS, PROSPECTIVE INVESTORS AND THEIR PROFESSIONAL ADVISORS SHOULD CAREFULLY CONSIDER ALL POSSIBLE FACTORS WHICH MAY AFFECT THE POSSIBILITY THAT THE INTEREST ON THE BONDS MAY NOT BE PAID WHEN DUE OR THAT THE BONDS MAY NOT BE PAID AT MATURITY. THE FOLLOWING RISK FACTORS – WHICH ARE NOT INTENDED TO BE AN EXHAUSTIVE LISTING OF ALL POSSIBLE RISKS ASSOCIATED WITH AN INVESTMENT IN THE BONDS – MUST BE CONSIDERED PRIOR TO PURCHASING THE BONDS, MOREOVER, THE ORDER OF PRESENTATION OF THE RISKS SUMMARIZED BELOW DOES NOT NECESSARILY REFLECT THE SIGNIFICANCE OF THE RISKS. Limited Obligations of the Authority The payment of the principal of and interest on the Bonds does not constitute an indebtedness or liability of the State or any political subdivision thereof, or the individual members of the Authority. The issuance of the Bonds does not directly or indirectly obligate the State or any political subdivision thereof to provide any funds for the payment of the Bonds. The Bonds do not currently and should not ever be considered a debt of the State or any political subdivision within the meaning of the Constitution of and the statutes of the

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State, and do not currently and should not ever be considered to constitute a charge against the credit or taxing power of the State or any political subdivision thereof. Neither the State nor any political subdivision thereof shall be liable for the payment of the principal of and interest on the Bonds or for the performance of any agreement or covenant of any kind which may be undertaken by the Authority. No breach by the Authority of any covenant or agreement shall create any obligation upon the State or any political subdivision thereof, including any charge against their credit or taxing power. THE AUTHORITY HAS NO TAXING POWER. Dependence on Future Events The principal of and the interest on the Bonds are secured by Sales Tax Revenues collected by the County and ultimately deposited with the Trustee. Future revenues of the County will be affected by future events and conditions relating severally to, among other things, economic developments in the State, the ability to control costs during inflationary periods and government regulation. All of the aforementioned could have negative effects on the amount of Sales Tax Revenues collected by the County thereby affecting the ability of the Authority to pay the Bonds. Sales Tax Pledge The right of the County to levy and collect Sales Tax Revenue is provided for in the statutes of the State. Pursuant to Section 1370, Title 68, Oklahoma Statutes 2001, if the proceeds of any sales tax levied by a county pursuant to Section 1370 are being used by the county for the purpose of retiring indebtedness incurred by the county or by a public trust of which the county is a beneficiary for the specific purpose for which the sales tax was imposed, the sales tax shall not be repealed until such time as the indebtedness is retired. However, on May 15, 1996, the Oklahoma Attorney General issued Opinion No. 95-86 in response to an inquiry regarding the constitutionality of Section 1370, as it related to the limitation of the voters and a governing body to repeal a municipal ordinance. The Opinion states that in mandating that a municipal sales tax levied to retire indebtedness may not be repealed, the Legislature violated the provisions of Article 18, Section 4(a) – 4(e) of the Oklahoma Constitution by denying to the citizens of a county, the right to repeal an ordinance. The opinion furthermore stated that the Legislature impermissibly denied to the governing body of the municipality its right to repeal legislation. To date, the offending Statute has not been repealed. If the sales tax resolution should be repealed or revoked while the Bonds are outstanding, the County would attempt to seek reinstatement of the Sales Tax at a subsequent election. However, there can be no certainty that such a reinstatement would be approved. Should the Sales Tax Revenue not be available, it is likely that the Authority would be unable to pay debt service payments on the Bonds. Redemption Risk The Bonds are subject to optional redemption, mandatory redemption, mandatory sinking fund redemption and extraordinary optional redemption prior to maturity, all as set forth under the heading “THE BONDS – Redemption” herein. Remedies-Enforceability Risk The payments of principal of and interest on the Bonds are secured by a pledge and assignment of, and by a grant of a first priority security interest in, all revenues and receipts derived from the Sales Tax Revenues. The practical realization of such pledge upon any

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default will depend upon the exercise of various remedies specified by the Indenture. These and other remedies may, in many respects, require judicial actions, which are often subject to discretion and delay. Under existing law (including particularly federal bankruptcy law), the remedies specified by the Bonds may not be readily available or may be limited. A court may decide not to order the specific performance of the covenants contained in the Indenture and the Sales Tax Agreement. The various legal opinions to be delivered concurrently with the delivery of the Bonds will be qualified as to the enforceability of the various legal instruments by limitations imposed by state and federal laws, rulings, and decisions affecting remedies and by bankruptcy, reorganization, or other laws affecting the enforcement of creditors' rights generally.

Forward-looking Information This Official Statement contains various forward-looking statements and information that are based on the Authority's beliefs and assumptions, as well as information currently available to the Authority. When used in this document, the words “anticipate,” “estimate,” “believe,” “expect” and similar expressions are intended to identify forward-looking statements. Although the Authority believes that the expectations reflected in such forward-looking statements are reasonable, it can give no assurance that such expectations will prove to be correct. Such statements are subject to certain risks, uncertainties and assumptions. Should one or more of these risks or uncertainties materialize, or should underlying assumptions prove incorrect, actual results may vary materially from those anticipated, estimated or expected.

THE PLAN OF FINANCING The Bonds are being issued to pay the $13,500,000 civil judgment levied against the County in 2011 and to pay certain costs of issuing the Bonds. Under State law, the Judgment must be paid in three equal annual installments. Instead of levying property taxes to pay the installments, the County opted and voters approved the Sales Tax described herein, which will be used to retire the Bonds issued to pay off the Judgment.

SOURCES AND USES OF FUNDS The sources and uses of funds are shown below: SOURCES OF FUNDS:

Bond Proceeds $13,845,000.00 Net Original Issue Premium 446,129.00

TOTAL SOURCES $14,291,129.00

USES OF FUNDS:

Transfer to the County’s Sinking Fund $13,659,965.75 Deposit to Bond Fund (Capitalized Interest thru 9/1/12) 137,684.94 Underwriter’s Discount 138,450.00 Cost of Issuance1 355,028.31

TOTAL USES $14,291,129.00 __________________ 1Includes fees for Bond Counsel, Authority Counsel, Underwriter’s Counsel, Rating Agency, Financial Advisor, Trustee, printing expense, and other miscellaneous approved expenses.

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THE AUTHORITY The Authority is a public trust created by a Trust Indenture dated April 17, 2012 (the “Trust Indenture”) for the furtherance of public purposes and the benefit of the County, pursuant to the provisions of Title 60, Oklahoma Statutes 2001, Section 176 et seq., as amended (the “Public Trust Act”), Title 60, Oklahoma Statutes 2001, Section 175.1 et seq., as amended (the “Oklahoma Trust Act”) and other applicable statutes and laws of the State of Oklahoma. The purposes of this trust are to furnish the County with services and facilities, promote local economic development, to promote the public safety of the citizens of the County, to promote and develop any and all public works projects or facilities of any type or description, all for the benefit of the County. The Authority is empowered to borrow money and to pledge assets, properties and revenue as security against its borrowings. THE AUTHORITY HAS NO TAXING POWER. Governing Body The Authority is governed by a Board of Trustees. The Trustees of the Authority are as follows:

Name Office Doug Smith Chairman Billy Cornell Member Danny Duncan Member Existing Indebtedness The Authority currently has no outstanding indebtedness.

THE COUNTY Delaware County, Oklahoma is located in Eastern Oklahoma, equal distance between Tulsa, Oklahoma; Joplin, Missouri; and Fayetteville, Arkansas. The County was created in 1907 and named after the Delaware Tribe of Indians that was relocated to Indian Country in the 1830s. Over the years the County has become a tourism and recreation destination in Eastern Oklahoma. Located on the eastern shores of Grand Lake (Lake of the Cherokees), the 46,000 square acre lake that features 1,300 miles of shoreline draws large numbers of water sports enthusiasts, as well as seasonal hunting and fishing aficionados. Although the principal industry in the County is tourism, agriculture is also a dominant force in the County, as evidenced by an abundant number of cattle ranches in the north, chicken breeding and processing facilities in the south, and farms that raise green beans and soybeans throughout. Grove is the major population and tourism center in the northern part of the County that features vibrant retails sales and services, Harbor Village (a restored turn of the century pioneer village) west of Grove and Honey Creek resort to the south. With an abundance of lake cabins, Grand Lake has become a weekend getaway. Grove has also become a retirement community. Jay is located in the southern half of the County and features the seat of County government and services.

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Board of County Commissioners The Board of County Commissioners is the chief administrative body for the County. County Commissioners are also responsible for maintaining and constructing the County roads and bridges. The Commissioners must act as a Board when entering into contracts or other agreements affecting the county’s welfare. Thus, actions taken by the Board are voted on and approved by a majority of the Commissioners. The Board of County Commissioners' business meetings are open to the public. As the county's chief administrative body, the three County Commissioners must make major financial decisions and transactions. The Board has the official duty to ensure the fiscal responsibility of the other county officers who handle county funds. The review and approval procedures empowered to the Board of County Commissioners are a means to provide the public with a fiscally efficient system of county government. Commissioner Office

Doug Smith Chairman Billy Cornell Member Danny Duncan Member The County has the full slate of elected and appointed officials as required by State law to include: Court Clerk, County Treasurer, County Sheriff, County Assessor, County Clerk, Election Board Secretary, District Attorney and District Judges. Population Trends The population trends for the County are listed below. Percent Year Population Change 2010 41,487 11.89% 2000 37,077 32.08 1990 28,070 The population trends for cities and towns located in the County are listed below. Year Grove Jay 2010 6,623 2,448 2000 5,131 2,482 1990 _____________________ Source: U.S. Census Bureau

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Composition of Net Valuation (FY 2011-2012) Delaware Property County Percentage

Real Property $280,273,462 88.36% Personal Property 22,888,166 7.22 Public Service Property 14,019,538 4.42

TOTAL $317,181,166 100.00% Net Assessed Valuation Trends Fiscal Net Assessed Percent Year Valuation Change

2011-2012 $317,181,166 2.22% 2010-2011 310,285,329 2.72 2009-2010 302,067,313 4.90 2008-2009 287,954,621 8.25 2007-2008 266,018,818 7.19 2006-2007 248,170,346 5.76 2006-2006 234,654,496 6.22 2004-2005 220,922,921 5.87 2003-2004 208,678,247 5.93 2002-2003 197,002,807 6.86 2001-2002 184,363,891

SALES TAX ANALYSIS Sales Tax Rates and Collections Outlined below are the sales tax rates for cities/towns in the County, as well as those of major surrounding communities. City County State Name Rate Rate Rate Total

Grove 3.40 1.40 4.50 9.30Jay 3.00 1.40 4.50 8.90Siloam Springs 3.75 1.40 4.50 9.65Bernice 3.50 1.40 4.50 9.40Ketchum 3.00 1.40 4.50 8.90 Miami 3.65 1.35 4.50 9.50Vinita 3.00 2.00 4.50 9.50

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Historical Sales Tax Revenue Outlined below are the historical sales tax collections for the County during the past five years. Year Percent Ending 9/10ths of 1 Cent Change

6/30/2007 $2,914,083.72 6/30/2008 2,750,979.41 -5.60% 6/30/2009 2,814,523.27 2.31 6/30/2010 2,622,621.04 -6.82 6/30/2011 2,674,253.58 1.97

__________________ Source: Oklahoma Tax Commission

PROJECTED SALES TAX COLLECTIONS, NET DEBT SERVICE AND

DEBT SERVICE COVERAGE

Projected 0.50% Annual Sales Tax Net Debt Year Ending Revenues Service1 Coverage 9/1/2013 $1,485,696 $1,123,518 1.32x 9/1/2014 1,485,696 1,125,813 1.32x 9/1/2015 1,485,696 1,122,793 1.32x 9/1/2016 1,485,696 1,126,963 1.32x 9/1/2017 1,485,696 1,124,903 1.32x 9/1/2018 1,485,696 1,126,818 1.32x 9/1/2019 1,485,696 1,122,503 1.32x 9/1/2020 1,485,696 1,127,163 1.32x 9/1/2021 1,485,696 1,125,388 1.32x 9/1/2022 1,485,696 1,122,383 1.32x 9/1/2023 1,485,696 1,124,838 1.32x 9/1/2024 1,485,696 1,126,728 1.32x 9/1/2025 1,485,696 1,127,270 1.32x 9/1/2026 1,485,696 1,126,465 1.32x 9/1/2027 1,485,696 1,124,313 1.32x 9/1/2028 1,485,696 1,125,813 1.32x 9/1/2029 1,485,696 1,126,773 1.32x

Total $25,256,839 $19,130,438

__________________ 1Shown net of capitalized interest through 9/1/12; includes annual Trustee and annual Authority fees.

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TAX MATTERS

Federal Tax Considerations In the opinion of Bond Counsel, under existing statutes, regulations, rulings, and court decisions, interest on the Bonds is excludable from the gross income of the owners of the Bonds for federal income tax purposes. General. In expressing its opinion that interest on the Bonds is excludable from the gross income of the owners of the Bonds, Bond Counsel will rely on and assume compliance by the Authority and the County with the terms of the Arbitrage Certificate, and continuing requirements by the Authority and the County with certain provisions of the Code after the issuance of the Bonds. The Arbitrage Certificate contains certain covenants with respect to the use and investment of the proceeds of the Bonds and the use of the Trust Estate. Failure by the Authority or the County to comply with these covenants and all requirements of the Code may cause the interest on the Bonds to become includable in federal gross income retroactively to the date of issuance of the Bonds. The laws upon which Bond Counsel have based its opinion are subject to change by the Congress and the Department of the Treasury and to subsequent judicial and administrative interpretation. There can be no assurance that such laws or the interpretation thereof will not be changed in a manner which would adversely affect the tax treatment of ownership of the Bonds. Interest on the Bonds is not an item of tax preference for purposes of determining the alternative minimum taxable income applicable to all taxpayers. However, such interest is includable in adjusted current earnings of certain corporations in determining the alternative minimum taxable income of such corporations for purposes of the federal alternative minimum tax. In addition, certain foreign corporations doing business in the United States may be subject to a “branch profits tax” on their effectively-connected earnings and profits including tax-exempt interest such as interest on the Bonds. Furthermore, in the case of a subchapter S corporation, interest on the Bonds is treated as passive investment income which is subject to the tax imposed by Section 1375 of the Code. Prospective purchasers of the Bonds should be aware that the ownership of tax-exempt obligations may result in collateral federal income tax consequences to financial institutions, property and casualty insurance companies, individual recipients of Social Security or Railroad Retirement benefits and taxpayers who may be deemed to have incurred or continued indebtedness to purchase or carry tax-exempt obligations. Prospective purchasers falling within any of these categories should consult their own tax advisers as to the applicability of these consequences. Under Section 6012 of the Code, owners of tax-exempt obligations such as the Bonds, may be required to disclose interest received or accrued during each taxable year on their returns with respect to federal income taxes. Information reporting requirements will apply to interest paid after March 31, 2007 on tax-exempt obligations, including the Bonds. In general, such requirements are satisfied if the interest recipient completes, and provides the payor with, a Form W-9 “Request for Taxpayer Identification Number and Certification”, or unless the recipient is one of a limited class of exempt recipients, including corporations. A recipient not otherwise exempt from information reporting who fails to satisfy the information reporting requirements will be subject to “backup withholding”, which means that the payor is required to deduct and withhold a tax from the interest payment, calculated in the manner set forth in the Code.

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For the foregoing purpose, a “payor” generally refers to the person or entity from whom a recipient receives its payments of interest or who collects such payments on behalf of the recipient. If an owner purchasing a Bond through a brokerage account has executed a Form W-9 in connection with the establishment of such account, as generally can be expected, no backup withholding should occur. In any event, backup withholding does not affect the excludability of the interest on the Bonds from gross income for Federal income tax purposes. Any amounts withheld pursuant to backup withholding would be allowed as a refund or a credit against the owner’s Federal income tax once the required information is furnished to the Internal Revenue Service. Original Issue Discount. The resulting discount on any Bonds which are sold at an initial offering price to the public (excluding bond houses, brokers, or similar persons or organizations acting in the capacity of underwriters or wholesalers) which is less than the principal amount of such Bonds constitute Original Issue Discount, which is excludable from the gross income for federal income tax purposes. Generally, such Original Issue Discount accretes actuarially on a constant interest rate basis over the term of the respective Bonds and the basis of such Bonds acquired at such initial offering price by an initial purchaser of the particular Bonds will be increased by the amount of such accreted interest. Any information concerning the terms of reoffering of the Bonds, if any, including Original Issue Discount, should be obtained from such Underwriter and not from the Authority. Original Issue Premium. Certain maturities of the Bonds may be initially offered to the public at prices greater than the amounts payable thereon at maturity. As a result of the tax cost reduction requirements of the Code relating to amortization of bond premium, under certain circumstances an initial owner of Premium Bonds may realize a taxable gain upon disposition of such Premium Bonds even though they are sold or redeemed for an amount equal to such owner’s original cost of acquiring such Premium Bonds. Owners of Premium Bonds are advised that they should consult with their own tax advisors with respect to the tax consequences of owning such Premium Bonds. State Tax Considerations Interest on the Bonds is exempt from State income taxation under present law. Depending upon the state of residence of the registered owners of the Bonds, interest income on the Bonds may be subject to state income tax liability in their respective state of residence. Each registered owner of the Bonds is encouraged to consult with a tax advisor in order to determine the applicability of state income taxation to this investment. Compliance With Tax Law Requirements In order to maintain the exclusion from federal gross income of interest on the Bonds, the Authority covenants in the Indenture to comply with the provisions of the Code. Until and unless, and except to the extent in the opinion of Bond Counsel, the following are not necessary to maintain the exclusion from federal gross income of interest on the Bonds, the Authority makes certain covenants, representations and warranties with respect to the Bonds. The Authority covenants to submit in a timely manner all reports, accountings and information to the Internal Revenue Service, take whatever action is necessary within its power to assure the continued tax exemption on the Bonds, and take whatever action is necessary within its power to comply with the applicable laws and regulations in order to maintain the exclusion from federal gross income of interest on the Bonds.

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Tax legislation, administrative actions taken by tax authorities, and court decisions, whether at the federal or state level, may adversely affect the tax-exempt status of interest on the Bonds under federal or state law and could affect the market price or marketability of the Bonds. Prospective purchasers of the Bonds should consult their own tax advisors regarding the foregoing matters. The Indenture authorizing the issuance of the Bonds may be amended without the consent of any owner of the Bonds for the purpose of taking action necessary to maintain the exclusion from federal gross income of interest on the Bonds under applicable federal law or regulations. Required Rebate to the United States The Authority in the Indenture has covenanted to comply and the Trustee is empowered to take any and all actions necessary to comply with all of the provisions of the Code relating to the exemption from federal income taxes of the interest paid upon the Bonds. The Code provides that bonds which are part of an issue, including the Bonds, will be treated as arbitrage bonds if certain hereinafter described requirements are not met with respect to such issue. Under the Code, an issuer, including the Authority, is required to make certain payments or rebates to the United States in an amount equal to the sum of the excess of the amount of money earned on all non-purpose investments, over the amount of money which would have been earned if such non-purpose investments were invested at a rate of interest equal to the yield on the issue, including the Bonds, plus any income derived from the aforesaid excess itself. The aforesaid payments or rebates are to be paid in installments which are required to be made at least once every five years and each such installment is required to be in an amount which ensures that 90 percent of the excess amount (referred to above) with respect to the issue, at the time payment of such installment is required, will have been paid to the United States. The final installment is required to be paid no later than 60 days after the final maturity of the Bonds on September 1, 2029, and shall be in an amount sufficient to pay the remaining balance of the excess amount (referred to above) with respect to such issue.

OTHER INFORMATION Legal Matters Legal matters incident to the issuance of the Bonds are subject to the unqualified approving opinions of the Floyd Law Firm, P.C, Norman, Oklahoma, Bond Counsel. Certain other legal matters will be addressed by Logan & Lowry LLP, Grove, Oklahoma, Counsel to the Authority, and by Kutak Rock LLP, Omaha, Nebraska, Counsel to the Underwriter. No Litigation There is not now pending or threatened any litigation restraining or enjoining the execution or delivery of the Sales Tax Agreement or the Indenture or the multiple supplements and amendments thereto, the levy and collection of the sales tax set forth in the Sales Tax Agreement, or the issuance or delivery of the Bonds or in any manner questioning the proceedings and authority under which the Sales Tax Agreement or the Indenture or the

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multiple supplements and amendments thereto, are to be executed or delivered or the Bonds are to be issued or affecting the validity thereof. The Trustee BancFirst, Oklahoma City, Oklahoma, is the Trustee, Registrar and Paying Agent for the Bonds. The Trustee has agreed to accept the trust created by the Indenture, and to perform the obligations imposed upon it by the Indenture on behalf of the Registered Owners of the Bonds. In accepting an appointment as Trustee and such obligations, the Trustee has made no judgment and makes no representations or warranties as to the investment character or quality of the Bonds. The Trustee has not participated in the preparation of this Official Statement and is not responsible for its accuracy or completeness. Ratings Standard & Poor’s Ratings Services, a Standard and Poor’s Financial Services LLC business, a division of The McGraw-Hill Companies, Inc. (“S&P”) has given the Bonds a rating of “A”. An explanation of the significance of such rating may be obtained from S&P. The rating reflects only the views of S&P at the time such rating is given, and no representation is made as to the appropriateness of the rating. There is no assurance that such rating will continue for any given period of time or that it will not be revised downward or withdrawn entirely by S&P, if in the judgment of S&P, circumstances so warrant. Any such downward revision or withdrawal of such rating may have an adverse effect on the market price of the Bonds. Underwriting The Authority is offering the Bonds through D.A. Davidson & Co., Norman, Oklahoma (the “Underwriter”), pursuant to a Bond Purchase Agreement. The obligation of the Underwriter to purchase and to sell the Bonds is subject to various conditions contained in the Bond Purchase Agreement. The Bond Purchase Agreement provides that the Underwriter will purchase all of the Bonds if any are purchased. The Underwriter is purchasing the Series 2012A Bonds and intends to offer the Series 2012A Bonds to the original purchasers thereof at the offering prices set forth on the inside cover page of this Official Statement, which offering prices may subsequently be changed without any requirement of prior notice. The Underwriter will purchase the Bonds at a price of $14,152,679.00 (which represents the par amount of the Bonds, plus net original issue premium of $446,129.00, less an underwriting discount of $138,450.00). The Underwriter has reserved the right to permit other securities dealers who are members of the Securities Industry & Financial Markets Association to assist in selling the Bonds. The Underwriter may offer and sell Bonds to certain dealers at prices lower than the public offering price or otherwise allow concessions to such dealers who may re-allow concessions to other dealers. Any discounts and/or commissions that may be received by such dealers in connection with the sale of the Bonds will be deducted from the underwriting discount. Subject to prevailing market conditions, the Underwriter intends, but is not obligated, to engage in secondary market trading in the Bonds, subject to applicable securities laws. However, none of the Authority, the Trustee, the County or the Underwriter is obligated to repurchase any of the Bonds at the request of the holders thereof. The Underwriter is not acting as a financial advisor to the Authority or the County in any way in connection with the Bonds.

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Continuing Disclosure In order to permit participating underwriters in the primary offering of the Bonds to comply with paragraph (b)(5) of Rule 15c2-12 promulgated by the Securities and Exchange Commission under the Securities Exchange Act of 1934, as amended (the “Rule”), the Authority and the County have agreed to provide, pursuant to the Continuing Disclosure Agreement, for the benefit of the registered holders or beneficial owners from time to time of the outstanding Bonds, the County’s annual audited financial statements and certain specified information to the Municipal Securities Rulemaking Board (“MSRB”) through its Electronic Municipal Market Access system website (“EMMA”), and to provide notice of the occurrence of certain events as set forth in the Rule (the “Disclosure Covenants”). The information to be provided on an annual basis, the events as to which notice is to be given and a summary of other provisions of the Disclosure Covenants, including termination, amendment and remedies, are set forth in the form of Continuing Disclosure Agreement attached hereto as Exhibit C. Breach of the Disclosure Covenants will not constitute a default or an “Event of Default” under the Bonds or the Indenture. A broker or dealer is to consider a known breach of the Disclosure Covenants, however, before recommending the purchase or sale of the Bonds in the secondary market. Thus, a failure on the part of the Authority or the County to observe the Disclosure Covenants may adversely affect the transferability and liquidity of the Bonds and their market price. If either the Authority or the County fails to comply with any of the Disclosure Covenants, any person aggrieved thereby, including the Beneficial Owners of any outstanding Bonds, may take whatever action at law or in equity may appear necessary or appropriate to enforce performance and observance of any such covenant contained herein, including an action for a writ of mandamus or specific performance. Direct, indirect, consequential and punitive damages shall not be recoverable for any default thereunder to the extent permitted by law. Notwithstanding anything to the contrary contained herein, in no event shall a default under the Disclosure Covenants constitute a default under the Bonds or under any other provision of the Indenture. As used herein, “Owner” or “Bondowner” means, in respect of a Bond, the registered owner or owners thereof appearing in the bond register maintained by the Trustee or any Beneficial Owner (as hereinafter defined) thereof, if such Beneficial Owner provides to the Registrar evidence of such beneficial ownership in form and substance reasonably satisfactory to the Trustee. As used herein, “Beneficial Owner” means, in respect of a Bond, any person or entity which (i) has the power, directly or indirectly, to vote or consent with respect to, or to dispose of ownership of, such Bond (including persons or entities holding Bonds through nominees, depositories or other intermediaries), or (b) is treated as the owner of the Bond for federal income tax purposes. Neither the County nor the Authority has failed to comply with the requirements of any previous undertaking specified in paragraph (b)(5)(i) of the Rule.

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Audited Financial Statements Attached hereto as Exhibit E are the Delaware County 2011-2012 Estimate of Needs and Financial Statement of the Fiscal Year 2010-2011. Pursuant to State law, the State Auditor is responsible for auditing the annual financial statements of the County. The last audited financial statements audit performed by the State Auditor and released to the County was the 2008 audit. The County does not know and has not been informed when subsequent annual financial statements are to be audited and released by the State Auditor. Copies of the 2008 audit are available from the Underwriter upon request. Miscellaneous The form of the Indenture and the form of the Sales Tax Pledge and Financing Agreement are reproduced in their entirety as Exhibit A and Exhibit B hereto, respectively. Any statements contained in this Official Statement, including the Exhibits attached hereto, involving matters of opinion, estimates or projections, whether or not expressly so stated, are intended as such and not as representations that such estimates or assumptions are correct or will be realized. So far as any statements are made in this Official Statement and Exhibits attached hereto involving matters of opinion, whether or not expressly so stated, they are intended as such and not as representations of fact. Neither this Official Statement nor any statement that may have been made orally, or in writing, is to be construed as a contract with the purchasers or holders of any of the Bonds. All information contained in this Official Statement and the Exhibits is subject to change and/or correction without notice, and neither the delivery of the Official Statement nor any sale made hereunder shall create any implication that the information contained herein is complete or accurate in its entirety as of any date after the date hereof. Reference is made to the Exhibits hereto which are an integral part of this Official Statement and must be read together with the rest of this Official Statement. Approval of Official Statement The Authority has certified that the Preliminary Official Statement was deemed final as of its date for the purposes of the Rule except for the information not required to be included thereunder. Concurrently with the delivery of the Bonds the Authority will furnish a certificate executed on behalf of the Authority by the undersigned to the effect that the Official Statement as of the date of the Official Statement and as of the date of the delivery of the Bonds, does not contain any untrue statement or matter of fact or omit to state any material fact necessary to make the statements therein, in light on the circumstances under which the made, were not misleading. DELAWARE COUNTY JUSTICE AUTHORITY By: /s/ ______________ Chairman, Board of Trustees

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EXHIBIT A

FORM OF SALES TAX PLEDGE AND FINANCING AGREEMENT

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SALES TAX PLEDGE AND FINANCING AGREEMENT THIS SALES TAX PLEDGE AND FINANCING AGREEMENT, dated as of the 1st day of May, 2012 (this “Sales Tax Agreement”), by and between the Delaware County Justice Authority (the “Authority”) and Delaware County, Oklahoma (the “County”).

W I T N E S S E T H: WHEREAS, the Trust has been created by that certain Trust Indenture dated as of April 17, 2012, for the use and benefit of the County under authority of and pursuant to the provisions of Title 60, Oklahoma Statutes 2001, Sections 176 to 180.4, inclusive, as amended and supplemented, the Oklahoma Trust Act and other applicable statutes of the State of Oklahoma; and WHEREAS, a judgment was entered against the County in Case #09-CV-407-JHP/TLW before the United States District Court for the Northern District of Oklahoma on December 1, 2011 (the “Judgment”), of which the County owes $13,500,000 plus interest accrued at 2.5% for December 1, 2011 in three equal annual installments; and WHEREAS, following the adoption by the County of a resolution dated April 17, 2012 (the “Sales Tax Resolution”), a majority of the qualified voters of the County voting at an election held on April 3, 2012, approved a seventeen-year one half of one percent sales tax (the “Sales Tax”), to provide revenues to be used to pay and satisfy the balance due and owing on the Judgment and for the payment of accrued interest and the cost of issuance; and WHEREAS, the collection of revenues from the imposition of such Sales Tax (the “Sales Tax Revenues”) is to begin on July 1, 2012, and continue for 17 years or until the debt issued for that purpose has been satisfied which ever occurs sooner; WHEREAS, the County has requested that the Authority issue revenue bonds and loan the proceeds to the County for the purposes of paying the Judgment; and WHEREAS, the Authority has determined to issue its Sales Tax Revenue Bonds, Series 2012A&B, in the original principal amount of not to exceed $14,500,000 (the “Bonds”) for the purpose of (i) providing the County with funds to satisfy the balance due and owing on the Judgment, (ii) paying capitalized interest in connection with the Bonds and (iii) financing costs associated with the issuance of the Bonds; and WHEREAS, in consideration for the Authority loaning the Bond proceeds to the County, the County has agreed to levy, pledge and appropriate the Sales Tax Revenues to the Authority pursuant to this Sales Tax Agreement for purposes of paying and securing the Bonds and to agree to certain other covenants contained herein; and WHEREAS, in order to secure the payment of the Bonds and define how the Sales Tax Revenues are to be received by the County and paid over to the Authority, it is necessary that the County and the Authority enter into this Sales Tax Agreement; and

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WHEREAS, all things to be done to make this Sales Tax Agreement a valid and binding agreement by and between the Authority and the County have been done, happened and performed. NOW, THEREFORE, IN CONSIDERATION of the mutual covenants expressed herein and the issuance of the Bonds by the Authority by and on behalf of the County and other good and valuable consideration, receipt of which is hereby acknowledged by and between the parties hereto, the Authority and the County agree as follows: Section 1. The Authority has authorized the issuance of the Bonds in the aggregate principal amount of not to exceed $14,500,000 and shall issue the Bonds as aforesaid. The Authority agrees to loan all the proceeds of the Bonds to the County from the proceeds of the Bonds. Upon the issuance and delivery of the Bonds, the Authority will deliver and apply the Bond proceeds as set forth in the Bond Indenture, dated as of May 1, 2012 (the “Bond Indenture”), between the Authority and BancFirst (the “Trustee”). The County accepts the Bond proceeds from the Authority upon the terms and conditions set forth in this Agreement and the Indenture. Section 2. The County acknowledges that it participated in the drafting and negotiation of the Indenture and approves and agrees to each of the provisions of the Indenture. The County agrees that it is bound by, shall adhere to, and shall have the rights set forth by, the Indenture. Section 3. The County’s obligation to repay the loan of the Bond proceeds and its obligations under this Sales Tax Agreement are special, limited obligations payable solely from the Sales Tax Revenues. Such obligations are not general obligations of the County, and neither the full faith and credit or the taxing power of the County is pledged to the payment of all amounts due and payable by the County under this Sales Tax Agreement. Section 4. The County shall levy the Sales Tax in the amount, for the period and in the manner set forth in the Sales Tax Resolution. Section 5. The monthly Sales Tax Revenues remitted from the Oklahoma Sales Tax Commission to the County shall be deposited in a special account established in the General Fund of the County. The County agrees to appropriate each year the full amount of such Sales Tax Revenues, said amount to be paid over as received for immediate deposit in a bank or banks as designated by the Trust, in an account to be established entitled “Delaware County Justice Authority Sales Tax Fund” (the “Sales Tax Fund”). The County hereby expressly and unconditionally grants to the Authority the power to pledge and assign the Sales Tax Revenues to the payment of the Bonds and other charges and expenses as described herein, which shall be assigned to the Trustee pursuant to the Bond Indenture and transferred to the Trustee for deposit to Revenue Fund as set in the Bond Indenture. The Sales Tax Revenues are to be utilized in the manner and for the purposes set out in the Bond Indenture, which purposes it is hereby acknowledged are consistent with the authorized uses of said Sales Tax Revenues as set out in the Sales Tax Resolution.

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The Sales Tax Fund shall be chargeable with the following payments in the following order of priority: First: to pay the scheduled principal of and interest on the Bonds and annual fee and any other expenses due to the Trustee; Second: to redeem Bonds in advance of maturity, as more fully set forth in the Bond Indenture; and Third: Upon payment in full of the principal of the Bonds and all accrued interest thereon, and upon discharge of the Bond Indenture, then any remaining Sales Tax Revenues in the Sales Tax Fund shall be transferred to the County and shall be available for the uses and purposes provided in the Sales Tax Resolution. Notwithstanding anything in this Sales Tax Agreement to the contrary, upon the occurrence of an Event of Default as defined in the Bond Indenture, and upon demand of the Trustee, the bank or banks holding said Sales Tax Fund shall transfer the entire balance of the Fund to the Trustee. Upon receipt of such moneys and anytime thereafter until such Event of Default is cured to the satisfaction of the Trustee, the Trust shall deposit or cause to be deposited the Sales Tax Revenues as received into the Revenue Fund held by the Trustee. This covenant is the essence of the transaction and may be specifically enforced. Section 6. In consideration of the issuance of the Bonds by the Authority on behalf of the County, the Trust has pledged the Sales Tax Revenues to the Trustee pursuant to the Bond Indenture and does hereby create a security interest in said revenues in favor of the Trustee for the benefit of the Bondholders. The parties hereto agree that the Sales Tax Fund shall be a special trust fund for the benefit of the Trustee and the holders of the Bonds. Section 7. Monies contained in the Sales Tax Fund shall be continuously invested and reinvested, as directed by the Authority, in Authorized Investments as defined in the Indenture, that shall mature not later than the respective dates, as estimated, when the monies in said fund shall be required for the purposes intended. Section 8. The Authority and the County agree to continually ensure that the Sales Tax Revenues are utilized for the authorized purposes as set out in the Sales Tax Resolution and in the manner set out in Section 5 hereof. Section 9. The County covenants that it will comply with the requirements and conditions of the Tax Certificate and. Without limiting the foregoing and notwithstanding anything to the contrary in this Sales Tax Agreement, the County will not take, or permit to be taken on its behalf, any action which would cause interest on the Bonds to be included in gross income for federal income tax purposes and will take such reasonable action as may be necessary to continue such exclusion from gross income, including:

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(a) the County will not use the proceeds of the Bonds, or any other funds which may be deemed to be proceeds of the Bonds pursuant to Section 148 of the Code, which will cause the Bonds to be “arbitrage bonds” within the meaning of such Section, and will comply with the requirements of such Section throughout the term of the Bonds; (b) the County will prepare and file any statements required to be filed by it in order to maintain such exclusion; and (c) the County will pay to the United States any amount required to be paid by the Authority or the County pursuant to Section 148(f) of the Code, at the times, in the amounts and at the places required in order to maintain the exclusion of interest on the Bonds from gross income for federal income tax purposes. If the County fails, following written demand therefore, to make such payment, the County irrevocably authorizes and directs the Authority, the Trustee and any other agent designated by the Authority to make payment of such amounts from funds of the County, if any, held by the Authority, the Trustee, or any agent of the Authority or the Trustee. Section 10. The County covenants to comply with the terms of the Continuing Disclosure Agreement, dated as of May 1, 2012, among the County, the Authority and the Trustee, and to assist the Underwriter in complying with Rule 15c2-12 adopted by the Securities and Exchange Commission. Section 11. This Sales Tax Agreement shall remain in full force and effect until the earlier of the date the Bonds are no longer outstanding or July 1, 2029, as approved by the voters of the County at the election held on April 3, 2012. The Bonds issued by the Authority shall in no way be or become an obligation of the County. Section 12. It is understood and agreed that this Sales Tax Agreement is a third party beneficiary contract for the benefit of the holder of the Bonds and may be pledged and assigned by the Authority as security for the Bonds.

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IN WITNESS WHEREOF, the Delaware County Justice Authority has caused this Sales Tax Agreement to be signed by its Chairman, attested by its Secretary, and has caused the seal of the Authority to be impressed hereon and Delaware County, Oklahoma, acting by and through its Board of County Commissioners, has caused this Sales Tax Agreement to be signed by its Chairman, attested by the County Clerk, and has caused the seal of the County to be impressed hereon, all as of the date above set out.

DELAWARE COUNTY JUSTICE AUTHORITY Chairman

ATTEST: Secretary DELAWARE COUNTY, OKLAHOMA Chairman, Board of County Commissioners Delaware County Clerk

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EXHIBIT B

FORM OF BOND INDENTURE

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BOND INDENTURE Between DELAWARE COUNTY JUSTICE AUTHORITY and BANCFIRST OKLAHOMA CITY, OKLAHOMA as Trustee Dated as of May 1, 2012 This Bond Indenture dated as of May 1, 2012, by and between the parties hereto, together with any bond indenture supplemental hereto authorizing the issuance of bonds constitutes a security agreement authorizing the issuance and securing the payment of Bonds of Delaware County Justice Authority entitled “Delaware County Justice Authority Sales Tax Revenue Bonds Series 2012A&B in the principal amount of $13,845,000.

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TABLE OF CONTENTS ARTICLE I DEFINITIONS Section 1.01. Definitions. ................................................................................................ 3 Section 1.02. Usage.......................................................................................................... 7 ARTICLE II THE BONDS Section 2.01. Bonds Authorized. ..................................................................................... 8 Section 2.02. Bonds and Amount Authorized. ................................................................ 8 Section 2.03. Execution; Limited Obligation. ................................................................. 8 Section 2.04. Form of Bonds. .......................................................................................... 8 Section 2.05. Maturity Schedule. ..................................................................................... 8 Section 2.06. Conditions on Issuance. ............................................................................. 9 Section 2.07. Terms of Bonds. ........................................................................................ 10 Section 2.08. Execution and Authentication of Bonds. .................................................. 11 Section 2.09 Registration of Transfer and Exchange of Bonds; Persons Treated as Bondholders ................................................................11 Section 2.10 Temporary Bonds .......................................................................................12 Section 2.11 Mutilated, Lost or Destroyed Bonds ..........................................................12 Section 2.12 Cancellation and Disposition of Bonds .....................................................12 Section 2.13. DTC Eligible ..............................................................................................13 Section 2.14. Book-Entry Only System; Termination .....................................................13 Section 2.15. Notices to DTC ..........................................................................................13 ARTICLE III REDEMPTION OF BONDS Section 3.01. Redemption of Bonds. .............................................................................. 14 Section 3.02 Mandatory Redemption of Bonds ..............................................................14 Section 3.03. Extraordinary Optional Redemption ..........................................................15 Section 3.04 Redemption Upon Acceleration of the Bonds ...........................................15 Section 3.05. Notice of Redemption ................................................................................15 Section 3.06. Selection of Bonds Being Redeemed. ....................................................... 15 Section 3.07. Effect of Redemption. ............................................................................... 16

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ARTICLE IV ESTABLISHMENT OF FUNDS AND APPLICATION THEREOF Section 4.01. Establishment of Funds. ............................................................................ 17 Section 4.02. Revenue Fund. .......................................................................................... 17 Section 4.03. Bond Fund. ................................................................................................ 18 Section 4.04. Purchase of Bonds on Open Market. ........................................................ 18 Section 4.05. Establishment of Bond Proceeds Fund. .................................................... 18 Section 4.06. Investment of Funds. ................................................................................. 18 Section 4.07. Rebate Fund. ............................................................................................. 19

Section 4.08. Repayment to the County from Amounts Remaining in Any Funds .........19 Section 4.09. Disposition of Unclaimed Funds ...............................................................19

ARTICLE V PROCEEDS OF SALE OF BONDS Section 5.01. Proceeds of Bonds..................................................................................... 20 ARTICLE VI PARTICULAR COVENANTS OF AUTHORITY Section 6.01. General. ..................................................................................................... 21 Section 6.02. Payment of Bonds. .................................................................................... 21 Section 6.03. Payment of Lawful Charges. ..................................................................... 21 Section 6.04. Accounts and Audit. ................................................................................. 21 Section 6.05. Further Assurances. .................................................................................. 21 Section 6.06. Tax Covenants. ......................................................................................... 22 ARTICLE VII CONCERNING THE TRUSTEE AND PAYING AGENTS Section 7.01. Appointment of Trustee. ........................................................................... 24 Section 7.02. Paying Agents; Appointment and Acceptance of Duties. ......................... 24 Section 7.03. Concerning the Trustee. ............................................................................ 24 Section 7.04. Compensation. .......................................................................................... 25 Section 7.05. Certain Permitted Acts. ............................................................................. 25 Section 7.06. Resignation of Trustee. ............................................................................. 25 Section 7.07. Removal of Trustee. .................................................................................. 26 Section 7.08. Appointment of Successor Trustee; Temporary Trustee. ......................... 26 Section 7.09. Transfer of Rights and Property to Successor Trustee. ............................ 27

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ARTICLE VIII SUPPLEMENTAL INDENTURES Section 8.01. Supplement or Amendment Without Bondholder Consent. ..................... 28 Section 8.02. Supplement or Amendment upon Approval of 51% of

Bondholders. ............................................................................................. 29 Section 8.03. Filing and Recording. ............................................................................... 29 Section 8.04. Reliance on Counsel. ................................................................................ 29 Section 8.05. Amendment or Supplement Binding. ....................................................... 29 ARTICLE IX EVENTS OF DEFAULT AND REMEDIES OF BONDHOLDERS Section 9.01. Events of Default; Acceleration of Maturities; Remedies. ....................... 30 Section 9.02. Appointment of Temporary Trustee; Receivers ........................................31 Section 9.03. Waiver of Appraisement, Etc. ................................................................... 32 Section 9.04. Insufficiency in Bond Fund and other Funds of the Authority;

Application of Monies .............................................................................. 32 Section 9.05. Discontinuance of Proceedings. ................................................................ 33 Section 9.06. Remedies not Exclusive. ........................................................................... 33 Section 9.07. Remedies Vested in Trustee. .................................................................... 33 Section 9.08. Individual Bondholder Action Restricted. ................................................ 33 Section 9.09. Waiver and Non-Waiver of Event of Default. .......................................... 34 ARTICLE X DEFEASANCE Section 10.01. Payment and Termination. ........................................................................ 35 Section 10.02 Provision for Payment............................................................................... 35 ARTICLE XI ADDITIONAL BONDS Additional Bonds. ............................................................................................................. 37 ARTICLE XII MISCELLANEOUS Section 12.01. Covenants Run With Estate. ..................................................................... 38 Section 12.02. Preservation and Inspection of Documents. ............................................. 38 Section 12.03. Parties Interested Herein. .......................................................................... 38

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Section 12.04. Severability of Invalid Provisions. ............................................................ 38 Section 12.05. Successors. ................................................................................................ 38 Section 12.06. Notices. ..................................................................................................... 38 Section 12.07. Counterparts. ............................................................................................. 39 Section 12.08. Consents of Owners of Bonds. .................................................................. 39 Section 12.09. Limitation of Rights as Third Party Beneficiary; Parties Interested

Herein. ....................................................................................................... 39 Section 12.10. Rules of Interpretation. ............................................................................. 39 Section 12.11. Payments due on Saturdays, Sundays and Holidays. ................................ 39 Section 12.12. Applicable Provisions of Law. .................................................................. 40 Section 12.13. No Personal Liability. ............................................................................... 40 Section 12.14. Table of Contents and Section Headings Not Controlling. ...................... 40 Section 12.15. Indenture to Constitute a Contract. ........................................................... 40 EXECUTION .................................................................................................................................41 ACKNOWLEDGEMENT .............................................................................................................42 FORM OF SERIES 2012A/B BONDS .............................................................................. Exhibit A

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DELAWARE COUNTY JUSTICE AUTHORITY

SALES TAX REVENUE BONDS SERIES 2012A&B

This Bond Indenture, (herein together with any amendments hereto called “Indenture”) dated as of the 1st day of May, 2012, by and between Delaware County Justice Authority (hereinafter called the “Authority”) and BancFirst, Oklahoma City, Oklahoma, as Trustee, a national banking association duly organized and existing under the laws of the United States of America, possessing corporate trust powers and having offices located in Oklahoma City, Oklahoma (hereinafter, together with any bank or trust company appointed as successor trustee under this Indenture, called “Trustee”). WITNESSETH: WHEREAS, Delaware County Justice Authority was created by a Trust Indenture dated April 17, 2012, (the “Trust Indenture”) for the furtherance of public purposes and the benefit of Delaware County, Oklahoma (the “County”), pursuant to the provisions of Title 60, Oklahoma Statutes 2011, Section 176 et seq., as amended (the “Public Trust Act”), Title 60, Oklahoma Statutes 2011, Section 175.1 et seq., as amended (the “Oklahoma Trust Act”) and other applicable statutes and laws of the State of Oklahoma; and WHEREAS, a judgment was entered against the County in Case #09-CV-407-JHP/TLW before the United States District Court for the Northern District of Oklahoma on December 1, 2011 (the “Judgment”), of which the County owes $13,500,000 plus interest at 2.50% through the final payment date; and WHEREAS, the County has requested that the Authority issue its Sales Tax Revenue Bonds, Series 2012A (the “Series 2012A Bonds”) and its Sales Tax Revenues Revenue Bonds, Series 2012B (the “Series 2012B Bonds”) (together, the “Bonds”) in the principal amount of $13,845,000 and loan the proceeds to the County for the purposes of satisfying the Judgment, and the Authority has agreed to such request; and WHEREAS, a majority of the qualified voters of the County voting at an election held on April 3, 2012 approved the levying of an additional one half of one percent sales tax (the “Sales Tax”) to provide revenues to be used to pay the principal and interest on the Bonds issued by the Authority the proceeds of which are used to pay and satisfy the balance due and owing on the Judgment and pay accrued interest; and WHEREAS, the Bonds are a special limited obligation of the Authority, payable solely from the revenues collected from the imposition of the Sales Tax (the “Sales Tax Revenues”), which Sales Tax Revenues have been pledged by the County to the Authority pursuant to the Sales Tax Pledge and Financing Agreement (the “Sales Tax Agreement”); and

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WHEREAS, all things necessary to make this Indenture a valid Bond Indenture to secure the payment of said Bonds, have been performed, and the execution of this Indenture has in all respects been authorized; NOW, THEREFORE, THIS INDENTURE WITNESSETH: The Authority, in consideration of the premises and the acceptance by the Trustee of the trusts hereby created and of the purchase and acceptance of the Bonds by the owners thereof, and for other good and valuable consideration, receipt of which is hereby acknowledged, in order to secure the payment of the principal of and interest on the Bonds according to their tenor and effect and to secure the performance and observance by the Authority of all the covenants expressed or implied herein and in the Bonds, does hereby irrevocably pledge and assign unto the Trustee, and its successors in trust and assigns forever, all and singular the property hereinafter described (the “Trust Estate”): GRANTING CLAUSE FIRST All right, title and interest of the Authority in and to: A. The Gross Revenues as defined herein; B. The Sales Tax Agreement and all revenues derived therefrom; C. All amounts in any fund or account established pursuant to this Indenture (except

any Rebate Fund); and D. All proceeds and products thereof. GRANTING CLAUSE SECOND All other property of the Authority of every kind and nature from time to time hereafter by delivery or by writing of any kind conveyed, pledged, assigned or transferred, as and for additional security hereunder, by the Authority or by anyone on its behalf or with its written consent, to the Trustee, which is hereby authorized to receive any and all such property at any and all times and to hold and apply the same subject to the terms hereof; TO HAVE AND TO HOLD all and singular the Trust Estate, including all additional property which by the terms hereof has or may become subject to the lien of this Bond Indenture, unto the Trustee, its successors in trust and assigns, forever; IN TRUST, NEVERTHELESS, upon the terms and trusts herein set forth for the equal and proportionate benefit and security of all present and future owners of the Bonds without preference of any Bond over any other, and for enforcement of the payment of the Bonds in accordance with their terms, and all other sums payable hereunder or on the Bonds and for the performance of and compliance with the obligations, covenants and conditions of this Indenture, as if all the Bonds at any time Outstanding had been authenticated, executed and delivered simultaneously with the execution and delivery of this Indenture, all as herein set forth;

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PROVIDED, HOWEVER, that if the Authority, its successors or assigns shall well and truly pay, or cause to be paid, the principal of and interest on the Bonds due or to become due thereon, at the times, and in the manner mentioned in such Bonds according to the true intent and meaning thereof, and shall cause the payments to be made under the provisions of this Indenture, or shall provide, as permitted hereby, for the payment thereof by depositing with the Trustee the entire amount due or to become due thereon, and shall well and truly keep, perform and observe all the covenants and conditions pursuant to the terms of this Indenture to be kept, performed and observed by it, and shall pay or cause to be paid to the Trustee and any paying agent all sums of money due or to become due in accordance with the terms and provisions hereof, then upon such final payments this Indenture and the rights hereby granted shall cease, determine and be void, otherwise this Indenture to be and remain in full force and effect. THIS INDENTURE FURTHER WITNESSETH, and it is expressly declared, that all the Bonds issued and secured hereunder are to be issued, authenticated and delivered, and all said property, rights and interest hereby given, granted, bargained, alienated, remised, released, conveyed, transferred, assigned, confirmed, set over and pledged are to be dealt with and disposed of under, upon and subject to the terms, conditions, stipulations, covenants, agreements, trusts, uses and purposes as hereinafter express, and the Authority has agreed and covenanted, and does hereby agree and covenant, with the Trustee and with the respective registered owners, from time to time, of the Bonds as follows: ARTICLE I DEFINITIONS Section 1.01. Definitions. The following shall have the meanings set forth hereinbelow, unless the context shall clearly require another or different meaning or intent: “Authority” or “Issuer” shall mean the DELAWARE COUNTY JUSTICE AUTHORITY, a public trust created and existing under the provisions of Title 60, Oklahoma Statutes, Section 176 et. seq. acting by and through its Trustees. “Authority Counsel” shall mean counsel to the Authority. “Authorized Investments” shall mean any of the following:

(1) Cash (insured at all times by the Federal Deposit Insurance Corporation),

(2) Obligations of, or obligations guaranteed as to principal and interest by, the U.S. or any agency or instrumentality thereof, when such obligations are backed by the full faith and credit of the U.S.

(3) Certificates of interest-bearing notes or obligations of the United States, or those for

which the full faith and credit of the United States are pledged for the payment of principal and interest.

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(4) Investments in any of the following obligations provided such obligations are backed by the full faith and credit of the United States (a) the Export-Import Bank of the United States, (b) the Federal Housing Administration, (c) the Government National Mortgage Association (“GNMA”), (d) the Rural Economic Community Development Administration (formerly known as the Farmers Home Administration), (e) the Federal Financing Bank, (f) the Department of Housing and Urban Development, (g) the General Services Administration, (h) the U.S. Maritime Administration or (i) the Small Business Administration. (5) Investments in (a) U.S. dollar denominated deposit accounts, federal funds, bankers acceptances, and certificates of deposit of any bank whose short term debt obligations are rated A-1 by S&P and P-1 by Moody’s and maturing no more than 360 calendar days after the date of purchase (holding company ratings are not considered as rating of the bank) or (b) Certificates of deposit of any bank, which certificates are fully insured by the Federal Deposit Insurance Corporation (“FDIC”). (6) Investments in money market funds rated “AAAm” or AAAm-G” by S&P. (7) Commercial paper which is rated at the time of purchase in the single highest classification, P-1 by Moody’s, Inc. and A-1 by S&P and which matures not more than 270 calendar days after the date of purchase. (8) Pre-refunded municipal obligations defined as follows: any bonds or other obligations rated “AAA”by “S&P” and “Aaa” by Moody’s (based on an irrevocable escrow account or fund) of any state of the United States of America or any agency, instrumentality or local government unit of any such state which are not callable at the option of the obligor prior to maturity or as to which irrevocable instructions have been given by the obligor to call on the date specified in the notice. (9) Municipal obligations rated “A/A” or general obligations of States with a rating of “A1/A+” or higher by both Moody’s and S&P. The value of the above investments (paragraphs 1-9) shall be determined as follows: “Value”, which shall be determined as of the end of each quarter, means that the value of any investments shall be calculated as follows:

(a) for securities:

(1) computed on the basis of the bid price last quoted by the Federal Reserve Bank of New York on the valuation date and printed in the Wall Street Journal or the New York Times; or

(2) a valuation performed by a nationally recognized and accepted pricing service whose valuation method consists of the composite average of various bid price quotes on the valuation date; or

(3) the lower of two dealer bids on the valuation date. The dealer or their parent holding companies must be rated at least investment grade by

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S&P and Moody’s and must be market makers in the securities being valued.

(b) as to certificates of deposit and banker’s acceptances: the face amount

thereof, plus accrued interest.

Any security used for defeasance must provide for the timely payment of principal and interest and cannot be callable or prepayable prior to maturity or earlier redemption of the rated debt (excluding securities that do not have a fixed par value and/or whose terms do not promise a fixed dollar amount at maturity or call date).

Any investments described herein shall include investments that are managed or operated

by an affiliate of the Trustee or for which an affiliate of the Trustee provides investment advisory services. “Bond Counsel” shall mean an attorney or firm of attorneys nationally recognized in municipal bond and public finance law. “Bond Fund” shall mean the Bond Fund created in Section 4.03 of this Indenture. “Bond Purchase Agreement” shall mean that certain Bond Purchase Agreement dated May 15, 2012 among the Authority, the County and the Underwriter. “Bondholders”, “Holder of Bonds”, “Holder” or “Owner” (when used with reference to Bonds) or any similar term, shall mean any person or party who shall at any time be the registered owner of any Outstanding Bond or Bonds.

“Bonds” shall mean the $13,845,000 Delaware County Justice Authority Sales Tax Revenue Bonds, Series 2012A&B, executed, authenticated and issued under this Indenture.

“Business Day” shall mean any day other than (i) a Saturday or Sunday or (ii) a day on which banking institutions in the State are authorized or obligated by law or executive order to be closed for business. “Code” or “Internal Revenue Code” shall mean the Internal Revenue Code of 1986, as amended and the regulations promulgated thereunder. “Continuing Disclosure Agreement” means that certain Continuing Disclosure Agreement, dated as of May 1, 2012, among the Authority, the Trustee and the County. “Costs of Issuance” shall mean the costs incurred with respect to the issuance of the Bonds, Authority’s and Trustee’s initial fees and expenses, costs and expenses of independent consultants, financial consultants, attorneys, printing expenses, or reimbursement to the Authority for any statement of cost, expense or advances rendered by or on behalf of the Authority.

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“Counsel’s Opinion” shall mean an opinion signed by an attorney or firm of attorneys selected by or satisfactory to the Authority, which attorney or attorneys may be counsel to the Authority, but may not be a full-time employee of the Authority, the County or the Trustee. “County” shall mean Delaware County, Oklahoma. “Depository Bank” shall mean Arvest Bank, Jay, Oklahoma. “Event of Default” shall have the meaning specified in Article IX hereof. “Fiscal Year” means the year July 1 to June 30. “Gross Revenues” or “Revenues” shall mean and include: (i) the revenues derived by the Authority from the collection of the Sales Tax within Delaware County pursuant to the Sales Tax Agreement; and (ii) earnings on and the income from the investment of monies held under this Indenture to the extent such earnings or income are deposited in the fund created hereby. “Indenture” shall mean this Indenture, as supplemented or amended by an indenture supplemental hereto or amendatory hereof. “Interest Payment Date” shall mean March 1 and September 1 of each year, beginning September 1, 2012. “Outstanding” or “Bonds Outstanding”, when used with reference to the Bonds shall mean the aggregate of all Bonds authorized and issued by the Authority and authenticated and delivered by the Trustee under the provisions of this Indenture, except: (a) Bonds which have been cancelled or surrendered to the Trustee for cancellation; (b) Bonds deemed to have been paid pursuant to Article X hereof; and (c) any Bonds in lieu of or in substitution for another Bond or Bonds that have been issued

by the Authority and authenticated and delivered by the Trustee pursuant to this Indenture. “Principal Payment Date” shall mean September 1 of each year, commencing September 1, 2013. “Record Date” shall mean in the case of “Book Entry Bonds” at the close of business on the Business Day next preceding the interest payment date, irrespective of any transfer or exchange of such Bond subsequent to such Record Date and prior to such interest payment date. “Sales Tax” means the levy and collection of .50 of 1% (50/100ths of 1%) sales tax on all sales within the County for a period of 17 years or until the Bonds secured hereby have been paid whichever occurs sooner. “Sales Tax Agreement” shall mean the Sales Tax Pledge and Financing Agreement dated as of May 1, 2012, by and between the Authority and the County.

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“Sales Tax Fund” has the meaning set forth in the Sales Tax Agreement. “Sales Tax Revenues” shall mean those revenues derived by the Authority from the Sales Tax. “Series 2012A Bonds” shall mean the Delaware County Justice Authority Sales Tax Revenue Bonds Series 2012A. “Series 2012B Bonds” shall mean the Delaware County Justice Authority Sales Tax Revenue Bonds Series 2012B. “State” shall mean the State of Oklahoma. “Trustee” shall mean the bank serving as Trustee under this Indenture, whether original or as successor. “Trust Estate” shall mean all the right, title and interest of the Authority in and to the Sales Tax Revenues and all other monies and assets which are or may be in the future granted, bargained, sold, alienated, demised, released, conveyed, transferred, assigned, confirmed, pledged with and set over unto the Trustee in trust by the Authority in the preambles, recitals and granting clauses to this Indenture and any additions thereto pursuant to any supplemental Indenture. “Underwriter” shall mean D.A. Davidson & Co. Section 1.02. Usage Words of the masculine gender shall be deemed and construed to include correlative words of the feminine and neuter genders. Unless the context shall otherwise indicate, words importing the singular number shall include the plural number and vice versa, including public bodies, as well as natural persons. [End of Article I]

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ARTICLE II THE BONDS Section 2.01. Bonds Authorized. The Bonds authorized by this Indenture are issued to provide funds to pay and satisfy the balance due and owing on the Judgment, to fund capitalized interest and to pay the costs and expenses of, and incidental to, the issuance and sale of such Bonds. Section 2.02. Bonds and Amount Authorized. There is hereby authorized the issuance, registration, authentication and delivery of “Delaware County Justice Authority Sales Tax Revenue Bonds Series 2012A&B in the aggregate principal amount of Thirteen Million Eight Hundred Forty Five Thousand and NO/100 Dollars ($13,845,000). The Bonds shall be dated their date of delivery, and shall be in the form, bear interest at the rates and shall mature as hereinafter in this Indenture provided. Section 2.03. Execution; Limited Obligation. The Bonds shall be limited and special obligations of the Authority, payable solely from the Trust Estate. The Bonds shall constitute a valid claim of the respective owners thereof against the Trust Estate, which is pledged to secure the payment of the principal of, redemption premium, if any, and interest on the Bonds, and which shall be utilized for no other purpose, except as expressly authorized in this Indenture. THE BONDS DO NOT CONSTITUTE AN OBLIGATION OR DEBT OF THE STATE OF OKLAHOMA, DELAWARE COUNTY, OKLAHOMA OR ANY MUNICIPALITY, COUNTY, POLITICAL SUBDIVISION, GOVERNMENTAL UNIT OR AGENCY OF THE STATE OF OKLAHOMA, OR PERSONAL OBLIGATIONS OF THE TRUSTEES OF THE AUTHORITY OR GENERAL OBLIGATIONS OF THE AUTHORITY, BUT IS A LIMITED OBLIGATION OF THE AUTHORITY PAYABLE SOLELY FROM THE GROSS REVENUES DERIVED BY THE AUTHORITY FROM THE COLLECTION OF THE SALES TAX. NEITHER THE FULL FAITH AND CREDIT NOR THE TAXING POWER OF THE STATE OF OKLAHOMA, DELAWARE COUNTY, OR ANY COUNTY, MUNICIPALITY, POLITICAL SUBDIVISION OR GOVERNMENTAL UNIT OR AGENCY THEREOF, IS OR SHALL BE PLEDGED TO THE PAYMENT OF THE PRINCIPAL OF OR INTEREST ON THE BONDS. THE AUTHORITY HAS NO TAXING POWER. Section 2.04. Form of Bonds. The Bonds issued under this Indenture shall be substantially in the applicable form set forth in Exhibit A attached hereto with such variations, omissions and insertions as are permitted or required by this Indenture. Section 2.05. Maturity Schedule. The interest on the Bonds shall be payable on each Interest Payment Date, commencing on September 1, 2012, until the principal amount of the Bonds is paid. Interest on such Bonds shall be computed on the basis of a 360-day year of twelve 30-day months. The Bonds shall bear interest and shall mature in the following amounts on the following Principal Payment Dates:

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SERIES 2012A SERIAL BONDS

Maturity Principal Interest (September 1) Amounts Rates 2013 $605,000 2.000% 2014 620,000 2.000% 2015 630,000 4.000% 2016 660,000 4.000% 2017 685,000 4.000% 2018 715,000 4.000% 2019 740,000 4.000% 2020 775,000 4.000% 2021 805,000 4.000% 2022 835,000 2.600%

SERIES 2012B TERM BOND

$6,775,000 3.750% Term Series 2012B Bond due September 1, 2029 – Yield 3.90%

Section 2.06. Conditions on Issuance. Notwithstanding any other provision of this Indenture appearing to be to the contrary, the Bonds authorized by this Article shall not be authenticated or registered by the Trustee, or be delivered to any person, until the following conditions have been received by or met to the satisfaction of the Trustee. (a) Certified Resolution. A copy certified by the Attesting Officer of the Authority of the resolution authorizing (1) the execution and delivery of the Sales Tax Agreement, the Indenture, the Disclosure Agreement, the Bond Purchase Agreement and the Tax Compliance Certificate and (2) the issuance, sale, execution and delivery of the Bonds; (b) Documents. Original executed counterparts of the Indenture, the Sales Tax Agreement, the Continuing Disclosure Agreement, the Bond Purchase Agreement and the Tax Compliance Certificate; (c) Counsel’s Opinion. A Counsel’s Opinion to the Authority to the effect the Authority has the right and power under the Act as amended to the date of such Opinion to adopt such Indenture, that such Indenture has been duly and lawfully adopted by the Authority, is in full force and effect and is valid and binding upon the Authority and enforceable in accordance with its terms, except as enforcement may be limited by bankruptcy, insolvency, reorganization, moratorium or other similar laws relating to the enforcement of creditors rights generally and except to the extent that the enforceability thereof may be limited by the application of general principles of equity and the terms of this Indenture, as supplemented, and the Act as amended to the date of such Opinion, and the Bonds have been duly and validly authorized, issued and authenticated in accordance with applicable law and this Indenture; (d) Request to Authenticate. A request and authorization of the Authority, signed by its Chair or Vice Chair, to the Trustee to authenticate and deliver the Bonds to such person or persons

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named therein upon payment for the account of the Authority of a specified sum plus accrued interest to the date of delivery; (e) Assurances. Assurances shall have been delivered to the Trustee certifying to the following: (i) The principal amount of the Bonds authorized to be issued and delivered, to

whom delivery is to be made, and the amount of money to be paid to the Trustee as the purchase price of the Bonds;

(ii) The authenticity and fact of proper execution by the Authority of the Bonds

as provided in this Indenture; (iii) The Authority is in full possession of the Trust Estate described in this

Indenture; (iv) The non-existence of litigation or controversy, pending or threatened,

affecting the existence of the Authority or the powers of its board of trustees, or affecting the validity or enforceability of the Bonds authorized by this Indenture or any proceedings whatsoever related to the issuance of the Bonds authorized by this Indenture or affecting the title to the Trust Estate described in this Indenture, or the funds provided for the payment of the principal of and interest on indebtedness authorized by this Indenture to be incurred;

(v) Payments of costs of issuance due and payable from the proceeds of the

Bonds, to whom each payment is to be made by the Trustee, the amount of each such payment and the purpose thereof; and

(vi) The authorization of the Chairman or Vice Chairman of the Authority to

execute such Certificate; (f) Bond Opinion. An opinion or opinions of Bond Counsel, addressed to the Authority,

the Underwriter and the Trustee, to the effect that this Indenture and the Bonds have each been validly authorized, are binding and enforceable against the Authority, subject to bankruptcy and equitable principles, that the issuance of the Bonds has been duly authorized and that interest on the Bonds is exempt from gross income for federal income tax purpose and income taxation by the State of Oklahoma;

(g) Receipt of Purchase Price. The Trustee shall have received the entire amount of

the purchase price of the Bonds as specified in the Certificate prescribed by Section 2.06(e) above; and

(h) Additional Documents. Such additional documents, certificates and opinions

as may be required by the Authority or the Underwriter to effect the issuance and sale of the Bonds.

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Section 2.07. Terms of Bonds. The Bonds shall be issued in the denomination of $5,000 or any multiple of $5,000. Bonds issued upon exchanges and transfers of other Bonds shall be dated so that no gain or loss of interest shall result from such exchange or transfer. Each Bond shall bear interest from the date thereof. The Bonds shall be numbered from R-1 upwards in chronological order as issued. Interest on Bonds shall be paid by the Trustee by check or draft mailed to the registered owner at his address as it appears on the books of registry kept pursuant to the provisions of Section 2.09 hereof, and Bonds shall be paid as to principal by the Trustee by presentation and surrender thereof to the Trustee at its corporate trust office by the registered owner. The principal of, premium, if any, and interest on the Bonds shall be payable in any coin or currency of the United States of America which at the time of payment is legal tender for public and private debts. Section 2.08. Execution and Authentication of Bonds. (a) The Bonds shall be signed on behalf of the Authority by the manual or facsimile signature of its Chairman or Vice Chairman and attested by the manual or facsimile signature of its Secretary or an Assistant Secretary, and its seal shall be thereunto affixed by its Secretary or an Assistant Secretary, which may be by a facsimile of the Authority’s seal which is imprinted upon the Bonds. The Bonds shall then be delivered to the Trustee for authentication by it. In case any officer who shall have signed or attested any of the Bonds shall cease to be such officer before the Bonds so signed or attested shall have been authenticated or delivered by the Trustee or issued by the Authority, such Bonds may nevertheless be authenticated, delivered and issued and, upon such authentication, delivery and issuance, shall be binding upon the Authority as though such person who signed or attested the same had continued to be such officer of the Authority. Also, any Bond may be signed or attested on behalf of the Authority by any person who on the actual date of the execution of such Bond shall be the proper officer of the Authority, although on the nominal date of such Bond any such person shall not have been such officer of the Authority. (b) Only such of the Bonds as shall bear thereon a certificate of authentication, executed by the Trustee shall be valid or obligatory for any purpose or entitled to the benefits of this Indenture, and such certificate shall be conclusive evidence that the Bonds so authenticated have been duly authenticated and delivered under, and are entitled to the benefits of, this Indenture and the Holder thereof is entitled to the benefits of the Indenture. Section 2.09. Registration of Transfer and Exchange of Bonds; Persons Treated as Bondholders. The Trustee shall act as initial bond registrar (the “Bond Registrar”) and in such capacity shall maintain a bond register (the “Bond Register”) for the registration and transfer of Bonds. Upon surrender of any Bonds at the Office of the Trustee, together with an assignment duly executed by the current Bondholder of such Bonds or such Bondholder’s duly authorized attorney or legal representative in such form as shall be satisfactory to the Trustee, such Bonds may, at the option of the Bondholder, be exchanged for an equal aggregate principal amount of Bonds of the same Series and maturity, of Authorized Denominations and bearing interest at the same rate and in the same form as the Bonds surrendered for exchange, registered in the name or names requested by the assignee of the then Bondholder; provided the Trustee is not required to exchange or register the transfer of Bonds after the giving of notice calling such Bond for redemption, in whole or in part. The Authority shall execute and the Trustee shall authenticate any Bonds whose execution and

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authentication is necessary to provide for exchange of Bonds pursuant to this Section and the Authority may rely on a representation from the Trustee that such execution is required. Any exchange or registration of transfer of Bonds shall be at the expense of the Authority except that the Trustee may make a charge to any Bondholder requesting such exchange or registration in the amount of any tax or other governmental charge required to be paid with respect thereto but will not impose any other charge. Prior to due presentment for registration of transfer of any Bond, the Trustee shall treat the Person shown on the Bond Register as owning a Bond as the Bondholder and the Person exclusively entitled to payment of principal thereof, redemption premium, if any, and interest thereon and, except as otherwise expressly provided herein, the exercise of all other rights and powers of the owner thereof, and neither the Authority, the County, the Trustee nor any agent of the Issuer, the County or the Trustee shall be affected by notice to the contrary. Section 2.10. Temporary Bonds. Prior to the preparation of definitive Bonds of a Series the Authority may issue temporary Bonds in registered form and in such denominations as the Authority may determine but otherwise in substantially the form provided for definitive Bonds of such Series with appropriate variations, omissions and insertions. The Authority shall promptly prepare, execute and deliver to the Trustee before the first Interest Payment Date for such Bonds, definitive Bonds and, upon presentation and surrender of Bonds in temporary form, the Trustee shall authenticate and deliver in exchange therefor definitive Bonds of the same maturity for the same aggregate principal amount. Until exchanged for definitive Bonds, Bonds in temporary form shall be entitled to the lien and benefit of this Indenture. Section 2.11. Mutilated, Lost or Destroyed Bonds. If any Bond has been mutilated, lost or destroyed, the Authority shall execute, and the Trustee shall authenticate and deliver to the Bondholder, a new Bond of like date and tenor in exchange and substitution for, and upon cancellation of, such mutilated Bond or in lieu of and in substitution for such lost or destroyed Bond but only if the Bondholder has paid the reasonable expenses and charges of the Authority and the Trustee in connection therewith and, in the case of a lost or destroyed Bond, (a) filed with the Trustee evidence satisfactory to the Trustee that such Bond was lost or destroyed and (b) furnished to the Trustee, the Authority and the County indemnity satisfactory to each. If any such Bond has matured or been called for redemption and is payable, instead of issuing a new Bond the Trustee may pay the same without issuing a replacement Bond. If, after the delivery of such replacement Bond, the original Bond in lieu of which such replacement Bond was issued is presented for payment or registration, the Trustee shall seek to recover such replacement Bond from the person to whom it was delivered or any person taking therefrom and shall be entitled to recover from the security or indemnity provided therefor to the extent of any loss, damage, cost or expense incurred by the Trustee, the County or the Authority in connection therewith. Section 2.12. Cancellation and Disposition of Bonds. The Authority or the County may deliver Bonds to the Trustee for cancellation at any time and for any reason and the Trustee is hereby authorized to cancel such Bonds. All Bonds that have been paid (whether at maturity or by acceleration, upon redemption or pursuant to Section 3.07) or delivered to the Trustee for

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cancellation shall not be reissued. Unless otherwise directed by the Authority or the County, the Trustee shall treat such Bonds in accordance with its document retention policies or as may be directed by State law. Section 2.13. DTC Eligible. The Bonds are “DTC” (Depository Trust Company) eligible. Section 2.14. Book-Entry System; Termination. The Bonds are initially issuable only to Cede & Co., the nominee of DTC pursuant to the Book Entry Only System described in the DTC Letter of Representations of the Authority (herein the “Representation Letter”). No physical delivery of the Bonds will be made to the purchasers. (a) The Trustee shall comply with the terms of the Authority’s Representation Letter. References herein to Bondholders or registered Owners of Bonds shall mean the registered Owner as set forth in the Representation Letter, and shall not mean the beneficial Owners of the Bonds. However, the book-entry system through DTC may be terminated upon the happening of any of the following: (i) DTC or the Authority advises the Trustee that DTC is no longer willing or

able to properly discharge its responsibilities under the Representation Letter and the Trustee or the Authority is unable to locate a qualified successor clearing agency satisfactory to the Trustee and the Authority;

(ii) The Authority, in its sole discretion, but with the consent of the Trustee,

elects to terminate the book-entry system by notice to DTC and the Trustee; or (iii) After the occurrence of an Event of Default (at which time the Trustee

promptly shall notify DTC of such Event of Default), the beneficial Owners of a majority in aggregate principal amount of the Bonds advise the Trustee in writing, through DTC, that the continuation of a book-entry system through DTC, to the exclusion of any definitive Bond certificates being issued to any person other than DTC or its nominee is no longer in the best interest of the beneficial Owners.

(b) Upon the occurrence of any event described in subsection (a) above, the Trustee shall notify DTC of the occurrence of such event and of the availability of definitive Bond certificates to beneficial Owners requesting the same, in an aggregate outstanding amount representing the interest of each Owner, making such adjustments and allowances as it may find necessary or appropriate as to accrued interest. Definitive Bond certificates shall be issued only upon surrender to the Trustee of the Bond by DTC, accompanied by registration instructions from DTC for the definitive Bond certificates. Neither the Authority nor the Trustee shall be liable for any delay in delivery of such instructions and conclusively may rely on, and shall be protected in relying on, such instructions. Upon issuance of definitive Bond certificates, the Representation Letter shall no longer be in force and effect, and the Trustee shall perform its obligations as required hereunder that were performed by DTC. Section 2.15. Notices to DTC. Whenever notice or other communication to the Bondholders is required by the Trustee under this Indenture, unless and until definitive Bond certificates shall have been issued with respect to the Bonds, the Trustee shall give all such notices

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and communications specified herein or required by this Indenture to be given to Owners of Bonds to DTC. [End of Article II]

ARTICLE III REDEMPTION OF BONDS Section 3.01. Redemption of Bonds. (a) Except as expressly set forth below, the Series 2012A Bonds are not subject to redemption prior to maturity at the option of the Authority. (b) The Series 2012B Bonds are subject to redemption at the option of the Authority, in whole or in part in such order of maturity as the Authority determines and by lot within a maturity on any date, on or after September 1, 2017, at 100% of the principal amount redeemed plus accrued interest through the date of redemption.

Section 3.02. Mandatory Redemption of Bonds. Except as expressly set forth below, the Bonds are not subject to redemption prior to maturity. (a) Mandatory Redemption from Insurance Proceeds. The Bonds are subject to mandatory redemption in whole, or in part in such order of maturity as the Authority determines and by lot within a maturity in $5,000 denominations, from any insurance proceeds received by the Authority. Bonds shall be redeemed on the first scheduled Interest Payment Date following the receipt of the insurance proceeds. (b) Mandatory Redemption from Excess Sales Tax Revenues. The Series 2012B Bonds are subject to mandatory redemption from excess Sales Tax Revenues in whole, or in part in such order of maturity as the Authority determines and by lot within a maturity in $5,000 denominations, on the next scheduled Principal Payment Date at a redemption price equal to 100% of the aggregate principal amount of the Series 2012 Bonds to be redeemed plus accrued interest to the redemption date.

(c) Mandatory Redemption from Unexpended Bond Proceeds. The Bonds are subject to mandatory redemption in whole, or in part in such order of maturity as the Authority determines and by lot within a maturity in $5,000 denominations, from unexpended Bond proceeds remaining on deposit as of the date the Judgment is paid in full. Bonds shall be redeemed on the first scheduled Interest Payment Date following the date the Judgment is paid in full at a redemption price equal to the principal amount of unexpended Bond proceeds, plus accrued interest thereon to the redemption date. (d) Mandatory Sinking Fund Redemption. The Series 2012B Bonds are subject to mandatory sinking fund redemption and payment prior to maturity on September 1, 2023, and on each September 1 thereafter through September 1, 2029, at a redemption price equal to the principal amount thereof plus accrued interest thereon to the redemption date, as follows:

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Mandatory Redemption Dates Principal September 1, 2023 $860,000 September 1, 2024 895,000 September 1, 2025 930,000 September 1, 2026 965,000 September 1, 2027 1,000,000 September 1, 2028 1,040,000 September 1, 2029 (Scheduled Maturity) 1,085,000 Section 3.03. Extraordinary Optional Redemption. At the option of and upon the giving of notice by the Authority of its intention to prepay amounts due under this Section, the Bonds are subject to redemption prior to maturity as a whole at any time at a redemption price equal to 100% of the principal amount thereof, if any one or more of the following events shall have occurred, as evidenced in each case by the filing of a certificate of an authorized representative of the Authority. As a result of changes in the Constitution of the United States of America or of the State of Oklahoma or as a result of legislative or executive action of the State or any political subdivision thereof or by final decree or judgment of any court of competent jurisdiction after the contest thereof by the County or the Authority in good faith, wherein, (i) the Indenture or Sales Tax Agreement becomes void or unenforceable or impossible of performance in accordance with the intent and purpose of the parties, or (ii) the interest on the Bonds shall become includable in the gross income of the holders thereof for federal income tax purposes.

Section 3.04 Redemption Upon Acceleration of the Bonds. Upon an Event of Default under the Indenture for which the Trustee has accelerated the repayment of the Bonds, the Bonds are subject to redemption and prepayment on any date selected by the Trustee at a redemption price equal to the principal amount thereof plus accrued interest thereon to the redemption date.

Section 3.05. Notice of Redemption. If any of the Bonds or portions thereof are called for

redemption as aforesaid, notice thereof identifying the Bonds or portions thereof to be redeemed will be given by the Trustee by mailing a copy of the redemption notice by first class mail (postage prepaid) not less than 30 days prior to the date fixed for redemption (or such shorter period acceptable to the then-registered owner of the Bonds) to the registered owner of each Bond to be redeemed in whole or in part at the address shown on the registration books. All Bonds so called for redemption will cease to bear interest after the specified redemption date provided funds for their redemption are on deposit at the place of payment at that time.

Section 3.06. Selection of Bonds Being Redeemed. If less than all of the Bonds of the same maturity are to be redeemed, the Trustee shall select the Bonds to be redeemed by lot in such manner as the Trustee may determine. In making such selection, the Trustee shall treat each Bond as representing that number of Bonds of the lowest authorized denomination as is obtained by dividing the principal amount of such Bonds by such denomination.

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Section 3.07. Effect of Redemption. When notice of redemption has been given as described above, and when the redemption price of the Bonds called for redemption is set aside for such purpose, the Bonds designated for redemption will become due and payable on the specified redemption date and interest will cease to accrue thereon or the value thereof accrete as of the redemption date. The Owners of such Bonds so called for redemption after such redemption date will look for the payment of such bonds and the redemption premium thereon, if any, only to the escrow fund, if any, established for such purpose. [End of Article III]

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ARTICLE IV ESTABLISHMENT OF FUNDS AND APPLICATION THEREOF Section 4.01. Establishment of Funds. The Authority hereby establishes and creates the following funds and accounts, which funds and accounts shall be special trust funds held by the Trustee: (1) Revenue Fund; (2) Bond Fund which shall consist of a Principal Account and an Interest Account; (3) Bond Proceeds Fund; and (4) Rebate Fund. Section 4.02. Revenue Fund. There is hereby established and created a Revenue Fund. All Sales Tax Revenues shall be collected by the County and deposited, on behalf of the Authority, in the Sales Tax Fund maintained by the Depository Bank pursuant to a depository agreement between the Authority and the Depository Bank. Subsequently, the Authority shall transfer or shall cause the Depository Bank to transfer the Sales Tax Revenues to the Trustee for deposit into the Revenue Fund. Under the terms of this Indenture, the Trustee is directed to apply the monies held in the Revenue Fund as follows:

FIRST: On or before: (a) the 20th day of each month, commencing on September 20, 2012, the Trustee shall transfer from the Revenue Fund to the Bond Fund an amount equal to 1/6th of the interest payable on the next ensuing Interest Payment Date (with adjustments made for any Bond proceeds or other funds of the Authority or the County deposited in the Bond Fund to pay interest on the Bonds); and (b) the 20th day of each month, commencing September 20, 2012, the Trustee shall transfer from the Revenue Fund to the Bond Fund an amount equal to 1/12th of the principal payable on the next ensuing Principal Payment Date;

SECOND: On or before the 20th day of each month, commencing on September 20,

2012, to the Trustee an amount necessary to pay 1/12th of the amount of the annual trustee fee and other expenses of the Trustee; and

THIRD: To make deposits, if needed, into the Rebate Fund such amount necessary to be

paid to the United States Treasury.

Moneys in the Revenue Fund may also be used to pay the redemption price of Bonds called for redemption pursuant to Section 3.02 hereof.

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Section 4.03. Bond Fund. There is hereby established and created a Bond Fund, and within such Fund two subaccounts shall be established: (1) A Principal Account; and (2) An Interest Account. On or before each Interest Payment Date, the Trustee shall withdraw from the Interest Account of the Bond Fund an amount equal to the interest due on the Bonds on such Interest Payment Date, and apply the same to the payment of said interest due. On or before each date on which any principal amount of the Bonds is to mature or, alternatively, is to be redeemed, the Trustee shall withdraw from the Principal Account of the Bond Fund an amount equal to the amount of Bonds so maturing or being redeemed, as applicable, and apply the same to the payment of such maturing principal or redemption price of Bonds being redeemed, as applicable. Section 4.04. Purchase of Bonds on Open Market. At any time, either before or after any Bonds may be called for prior redemption, the Authority may direct the Trustee to purchase one or more Bonds on the open market, out of any money in the Principal Account in excess of the aggregate amount then required to be on deposit in the Principal Account under the provisions of this Article IV, and, in that event, if the Trustee can so purchase any such Bond or Bonds at a price not exceeding the amount for which any Bond issued under this Indenture next shall be callable for prior redemption (but not including more interest than the next semi-annual interest thereon), it shall so purchase the same. If any Bond shall be redeemed prior to maturity, or purchased by the Authority prior to maturity thereof, upon cancellation thereof, the amount of interest expressed in such Bond which would have been payable on each Interest Payment Date following cancellation to the date of maturity expressed in such Bond shall be deemed to have been deposited in the Interest Account on the fifteenth (15th) day of the month prior to such Principal Payment Date and the amount of principal of such Bond shall be deemed to have been so deposited in the Principal Account and transferred on the fifteenth (15th) day of the month prior to the expressed maturity date thereof. Section 4.05. Establishment of Bond Proceeds Fund. There is hereby established and created a Bond Proceeds Fund, which shall receive a portion of the proceeds received from the sale of the Bonds, as provided in Article V of this Indenture. The costs and expenses of and incidental to the issuance and sale of the Bonds shall be paid to the persons entitled thereto, in the respective amounts as certified to the Trustee by the Authority in accordance with the provisions of Section 5.01 of this Indenture, and the balance shall be paid to the Delaware County Treasurer for deposit into the County’s Sinking Fund; provided, however, that to the extend that Bond proceeds paid to the County exceed the amount of the Judgment, the County shall return the amount of the excess, which the Trustee shall deposit in the Revenue Fund and use to pay the redemption price of Bonds called for redemption pursuant to Section 3.02(a) hereof. Section 4.06. Investment of Funds. (a) Monies held in the Interest Account and the Principal Account of the Bond Fund and the Project Fund shall be invested and reinvested by the Trustee to the fullest extent practicable only

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in Authorized Investments which mature not later than such times as shall be necessary to provide monies when needed for payments to be made from the Interest Account and Principal Account of the Bond Fund. Provided, however, that the Trustee shall make such investments only in accordance with written instructions received from the Authority; and in the event timely instructions as to investment are not received, then the Trustee shall proceed with investment of such Interest Account or Principal Account of the Bond Fund. Interest earned on investments in the Interest Account and the Principal Account shall be credited to the account wherein earned and utilized to reduce the next payment due. (b) Monies held in the Revenue Fund may be invested and reinvested in Authorized Investments at the written direction of the Authority which mature not later than such times as shall be necessary to provide sufficient monies when needed for payments to be made from such fund, and in any case, monies in the Revenue Fund sufficient to meet the periodic transfers to the Bond Fund shall be available for timely transfer, and, in the event that timely instructions are not received, then the Trustee shall proceed with investment of such Revenue Fund. Interest earned on investments in the Revenue Fund shall be transferred to the Interest Account of the Bond Fund as received. (c) Any monies held as a part of any fund established hereunder shall be invested or reinvested by the Trustee in accordance with the terms hereunder. All earnings on such investments will be applied in such a manner as to meet the terms hereunder and to meet the applicable arbitrage requirements of Section 148 of the Internal Revenue Code, as amended, and the applicable regulations and rulings thereunder. Section 4.07. Rebate Fund. There is hereby established and created a Rebate Fund, which fund is to be held in trust by the Trustee for the benefit of the United States and shall not be subject to the lien of the Bondholders. The Rebate Fund shall be used to receive monies and to distribute same in accordance with the No Arbitrage Certificate and its Accounting Memorandum. Section 4.08. Repayment to the County from Amounts Remaining in Any Funds. Any amounts remaining in any Funds (a) after all of the Outstanding Bonds shall be deemed paid and discharged under the provisions of this Indenture, and (b) after payment of all fees, charges and expenses of the Trustee, the Bond Registrar and any Paying Agents and of all other amounts required to be paid under this Indenture, shall be paid to the County to the extent that such amounts are in excess of those necessary by the Authority to effect the payment and discharge of the Outstanding Bonds and payment of the Rebate Amount, if any. Section 4.09. Disposition of Unclaimed Funds. Notwithstanding any provisions of this Indenture, and subject to applicable unclaimed property laws, any money deposited with the Trustee or any Paying Agent in trust for the payment of principal of, redemption premium of or interest on the Bonds remaining unclaimed for six (6) years after the payment thereof: (a) shall be reported and disposed of by the Trustee in accordance with applicable unclaimed property laws; or (b) to the extent permitted by applicable law, shall be paid to the Authority, whereupon all liability of the Authority and the Trustee with respect to such money shall cease. All moneys held by the Trustee or any Paying Agent and subject to this Section shall be held uninvested and without liability for interest thereon. [End of Article IV]

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ARTICLE V PROCEEDS OF SALE OF BONDS Section 5.01. Proceeds of Bonds. All of the proceeds received from the sale of the Bonds shall be paid to the Trustee and shall be deposited and/or disbursed as follows: FIRST: The sum of $137,684.94 representing capitalized interest on the Bonds shall

be deposited in the Interest Account of the Bond Fund; and SECOND: The sum of $355,028.31 shall be deposited at closing to the Bond

Proceeds Fund created by this Indenture, representing the costs and expenses of and incidental to the issuance and sale of the Bonds and Project costs. Such costs and expenses of and incidental to the issuance and sale of the Bonds shall be paid to the persons entitled thereto, (i) to pay the fees and expenses incidental and necessary to the issuance of the Bonds, including legal fees, financial consultant fees, costs of issuance expenses and Trustee fees and expenses, upon order of the Chairman or the Vice Chairman of the Authority in the respective amounts as certified to the Trustee by the Authority in accordance with the provisions of this Indenture; (ii) and the balance to the Delaware County Treasurer for deposit into the County’s Sinking Fund for payment to the holders of the Judgment.

[End of Article V]

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ARTICLE VI

PARTICULAR COVENANTS OF AUTHORITY Section 6.01. General. The Authority hereby covenants and agrees with the Trustee and with the holders of the Bonds and makes provisions which shall be a part of its contract with such holders, to the effect and with the purpose set forth in the following provisions and Sections of this Article. Section 6.02. Payment of Bonds. The Authority shall duly and punctually pay or cause to be paid the principal of every Bond and the interest thereon at the dates and places and in the manner mentioned in such Bonds according to the true intent and meaning thereof. The Trust Estate is hereby mortgaged and Gross Revenues are hereby pledged to the payment of the bonds in the manner and to the extent herein specified. Section 6.03. Payment of Lawful Charges. The Authority shall not create or suffer to be created a lien or charge on a parity with the Bonds on the Trust Estate or any part thereof or upon the revenues therefrom, except the pledge and lien created by this Indenture for the payment of the principal of and interest on the Bonds, or except in accordance with Section 11.01 hereof. The Authority shall not make any payments in lieu of any tax or assessment unless required by law, and shall make no payment to any person, by way of compensation or otherwise, in respect of any tax, assessment or other charge levied on or on account of real property or other assets which are part of the Trust Estate and are owned or leased by the Authority if, by virtue of such ownership or leasehold interest, such real property or other assets shall be exempt from such tax, assessment or other charge. Section 6.04. Accounts and Audit. The Authority shall keep or cause to be kept, proper books of record and account (separate from all other records and accounts) in which complete and correct entries shall be made of its transactions relating to the Trust Estate of any part thereof, and which, together with all other books and papers of the Authority, shall at all reasonable times be subject to the inspection of the Trustee, or the Holder or Holders of any of the Bonds then Outstanding or their representatives duly authorized in writing. The Authority shall cause its books and accounts to be audited each Fiscal Year by a Certified Public Accountant, and within six months after the end of each Fiscal Year copies of the reports of such audits so made shall be furnished to the Trustee, and shall send copies hereof to the Auditor and Inspector of the State of Oklahoma and to its Beneficiary, Delaware County. Section 6.05. Further Assurances. At any and all times the Authority shall, so far as it may be authorized by law, pass, make, do, execute, acknowledge and deliver all and every such further indentures, acts, deeds, conveyances, assignments, transfers and assurances as may be necessary or desirable for the better assuring, conveying, granting, assigning and confirming all and singular the rights, revenues and other funds hereby pledged or assigned, or intended so to be, or which the Authority may hereafter become bound to pledge or assign, or as may be reasonable and required to carry out the purposes of this Indenture. The Authority shall at all times, solely from the Trust Estate, to the extent permitted by law, defend, preserve and protect the Trust Estate and the

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pledge of the revenues and other funds pledged hereunder and all the rights of the Bondholders hereunder against all claims and demands of all persons whomsoever. Section 6.06. Tax Covenants. (a) The Authority covenants and agrees that (i) it will comply with all requirements of Section 148 of the Code, to the extent applicable to the Bonds, (ii) it will use the proceeds of the Bonds as soon as practicable and with all reasonable dispatch for the purposes for which the Bonds are issued, (iii) it will not invest or directly or indirectly use or permit the use of any proceeds of the Bonds or any other funds of the Authority in any manner, or take or omit to take any action, that would cause the Bonds to be “arbitrage bonds” within the meaning of Section 148(a) of the Code and (iv) it will not use any portion of the proceeds of the Bonds, including any investment income earned on such proceeds, directly or indirectly, in a manner that would cause any Bond to be a “private activity bond” within the meaning of Section 141(a) of the Code The Trustee covenants that in those instances where it exercises discretion over the investment of funds, it shall not knowingly make any investment inconsistent with the foregoing covenants. (b) The Authority covenants and agrees that it will pay or provide for the payment from time to time of all amounts required to be rebated to the United States Treasury pursuant to Section 148(f) of the Code and any Treasury Regulations applicable to the Bonds from time to time. This covenant shall survive payment in full or defeasance of the Bonds. The Authority specifically covenants to pay or cause to be paid to the United States Treasury, the required amounts of rebatable arbitrage at the times and in the amounts as determined by the Investment Instructions, if any, set forth in the Tax Compliance Certificate. Notwithstanding anything to the contrary contained herein, the Investment Instructions may be amended or replaced if, in the opinion of counsel nationally recognized on the subject of municipal bonds, such amendment or replacement will not adversely affect the tax-exempt status of the Bonds. (c) For purposes of ensuring that the interest on the Bonds remains exempt from federal income taxation, the Authority hereby covenants that:

(i) it will comply and will cause the County to comply with all applicable provisions of the Code, and will take and will cause the County to take any and all actions necessary to maintain, in each case, the tax-exempt status of the Bonds and to have the applicable sections of the Code apply thereto; and

(ii) it will refrain and will cause the County to refrain from any action which would adversely affect, or to take such action to assure, the tax-exempt status of the Bonds;

(iii) it will not use or permit the use of any proceeds of such Bonds, take or permit any action to be taken, or fail to take any action, if any such use, action or failure to take action would adversely affect the tax-exempt status of the Bonds.

In addition, the Authority will adopt such other resolutions, enter into such agreements and take such other actions as may be necessary to comply, or to cause the County to comply, with the Code and all other applicable future laws, regulations, published rulings and judicial decisions, in order to ensure the tax-exempt status of the Bonds.

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(d) The Authority covenants that it will comply, and will cause the County to comply, with the Tax Compliance Certificate. [End of Article VI]

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ARTICLE VII

CONCERNING THE TRUSTEE AND PAYING AGENTS Section 7.01. Appointment of Trustee. BancFirst, Oklahoma City, Oklahoma, is hereby appointed Trustee for the Holders of the Bonds. The Trustee shall also act as registrar, transfer agent and authenticating agent in accordance with this Indenture. The Trustee shall signify its acceptance of the duties and obligations imposed upon it by this Indenture, by executing this Indenture. Section 7.02. Paying Agents; Appointment and Acceptance of Duties. The Paying Agent with respect to the Bonds shall be the Trustee. The Paying Agent shall signify acceptance of the duties and obligations imposed upon it by executing this Indenture. Section 7.03. Concerning the Trustee. The Trustee shall in no event, capacity or manner be or become liable or responsible to anyone for any loss or damage which may result from its or their failure or neglect to act, excepting only such loss or damage as may result from its negligence or willful misconduct and: (A) The Trustee shall be entitled to rely upon the advice of attorneys, professional engineers, and accountants, and any act or omission to act done or omitted by the Trustee in reliance in good faith upon such advice and counsel shall not constitute negligence; (B) The Trustee shall not be required to take notice or be deemed to have notice of any Event of Default hereunder other than as provided in Section 9.01 (a)(4) and (a)(5) hereof unless such notice be given in writing by a Bondholder. (C) The Trustee may execute any trust or powers hereunder and perform any duties hereunder through employees, attorneys, agents or servants, and it shall be entitled to advice of counsel in regard thereto, and may receive or recover any reasonable costs or expenses in connection therewith; (D) The Trustee shall not be responsible for doing or performing any thing or act which the Authority shall have covenanted to do or perform, or for any compliance with any covenant by the Authority, or for the sufficiency of the security for the Bonds, or otherwise as to the maintenance of such security; nor shall the Trustee be bound to ascertain or inquire as to the performance of any covenant, condition, or agreement by the Authority, but it may require full information and advice in regard to any of the foregoing;

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(E) The Trustee shall not be accountable for the use of any Bonds authenticated or delivered, or for any of the proceeds of such Bonds after the same shall have been paid out by it; and the holders of the Bonds shall not be entitled to any interest from the Trustee on funds in its hands for payment of the same; (F) The Trustee shall not be accountable for any acts done by it upon any notice, requisition, request, consent, certificate, order, affidavit or other information believed by it to be genuine and correct and to have been signed or sent by the person proper to have done so; (G) The Trustee shall not be bound to recognize any person or persons as a Bondholder or Bondholders or to take action at his or their request, unless such Bond or Bonds shall be deposited with the Trustee or submitted to it for inspection; and any action taken by the Trustee pursuant to this Indenture upon request or authority of the Bondholders shall be conclusive and binding upon all future owners of the same Bond or any Bonds issued in exchange therefor or in place thereof; and (H) The Trustee shall, prior to an Event of Default, and after the curing of all Events of Default which may have occurred, perform such duties and only such duties as are specifically set forth in this Indenture. The Trustee shall, during the existence of any Event of Default (which has not been cured), exercise such of the rights and powers vested in it by this Indenture, and use the same degree of care and skill in their exercise, as a prudent man would exercise or use under similar circumstances. Section 7.04. Compensation. The Trustee shall be entitled to receive reasonable compensation for all services rendered under this Indenture, and also to receive reimbursement for all reasonable expenses, charges, counsel fees and other disbursements, including those of its attorneys, agents, and employees, incurred in and about the performance of its powers and duties under this Indenture. The Authority further agrees, solely from the Trust Estate, to indemnify and save the Trustee harmless against any liabilities which it may incur in the exercise and performance of its powers and duties hereunder and which are not due to its negligence, misconduct or default. Section 7.05. Certain Permitted Acts. The Trustee may become the owner of any Bonds with the same rights it would have if it were not the Trustee. To the extent permitted by law, the Trustee may act as a depository for, and permit any of its officers or directors to act as a member of, or in any other capacity with respect to, any committee formed to protect the rights of Bondholders or to effect or aid in any reorganization resulting from or pertaining to the enforcement of the Bonds or this Indenture, whether or not such committee shall represent the holders of a majority in principal amount of the Bonds then Outstanding. Section 7.06. Resignation of Trustee. The Trustee may at any time resign and be discharged of the duties and obligations created by this Indenture by giving not less than thirty (30) days written notice to the Authority, and giving written notice thereof to each Bondholder in the manner required to redeem Bonds, specifying the date when such resignation shall take effect, and such resignation shall take effect upon the day specified in such notice unless previously a successor shall have been appointed by the Authority or the Bondholders as provided in Section 7.08 hereof, in which event such resignation shall take effect immediately on the appointment of such successor. In no event, however, shall such a resignation take effect until a successor Trustee (or temporary Trustee) has been appointed pursuant to Section 7.08 hereof.

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Section 7.07. Removal of Trustee. The Trustee may be removed by an instrument in writing signed by the Authority, as long as the Authority is not in default under this Indenture, and filed with the Trustee or by an instrument or concurrent instruments in writing, filed with the Trustee and the Authority, and signed by the Bondholders representing a majority in principal amount of the Bonds then Outstanding or their attorneys-in-fact duly authorized, excluding any Bonds held by or for the account of the Trustee or the Authority; provided however, that such removal shall not become effective until such time as a successor Trustee has been appointed pursuant to Section 7.08 hereof and has duly accepted its appointment. Section 7.08. Appointment of Successor Trustee; Temporary Trustee. (A) In case at any time the Trustee shall resign or shall be removed or shall become incapable of acting, or shall be adjudged a bankrupt or insolvent, or if a receiver, liquidator or conservator of the Trustee, or of its property, shall be appointed, or if any public officer shall take charge or control of the Trustee, or of its property or affairs, a successor Trustee may be appointed at any time by the Bondholders representing a majority in principal amount of the Bonds then Outstanding, excluding any Bonds held by or for the account of the Trustee or the Authority, by an instrument or concurrent instruments in writing signed by such Bondholders, as applicable, or by their attorneys-in-fact duly authorized and delivered to such successor Trustee, notification thereof being given to the Authority and its predecessor; provided, nevertheless, that if a successor Trustee shall have not been appointed by the Bondholders as aforesaid, the Authority, by duly written instrument signed by its Chairman and Secretary shall forthwith appoint a temporary Trustee to fill such vacancy until a successor Trustee shall be appointed by the Bondholders as authorized in this Section 7.08. The Authority shall give written notice of any such appointment made by it in the manner required to redeem Bonds. Any temporary Trustee appointed by the Authority shall, immediately and without further act, be superseded by a Trustee appointed by the Bondholders. (B) If in a proper case no appointment of a successor Trustee shall be made by Bondholders pursuant to the foregoing provisions of this Section within 45 days after the Trustee shall have given to the Authority written notice as provided in Section 7.06 hereof or after a vacancy in the office of the Trustee shall have occurred by reason of its inability to act, the Trustee or the Bondholders may apply to any court of competent jurisdiction to appoint a successor Trustee. Said court may thereupon, after such notice, if any, as such court may deem proper, appoint a successor Trustee. (C) Any successor or temporary Trustee appointed under the provisions of this Section shall be a commercial bank with trust powers or trust company organized under the laws of any state of the United States, or a national banking association having capital, surplus and undivided profits aggregating at least $75,000,000, if there be such a Trustee or trust company or national banking association willing and able to accept the office on reasonable and customary terms and authorized by laws to perform all the duties imposed upon it by this Indenture. (D) The original and every successor Trustee/Paying Agent shall: (a) be a trust company or bank in good standing located in or incorporated under the laws of the State, (b) be duly authorized to exercise trust powers, (c) be subject to examination by a federal or state authority and

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(d) maintain a reported capital and surplus of not less than seventy-five million dollars ($75,000,000). Section 7.09. Transfer of Rights and Property to Successor Trustee Any successor or temporary Trustee appointed under this Indenture shall execute, acknowledge and deliver to its predecessor, and to the Authority an instrument accepting such appointment, and thereupon such successor or temporary Trustee, without any further act, deed or conveyance, shall become fully vested with all monies, estates, properties, rights, powers, duties and obligations of its predecessor, with like effect as if originally named as Trustee; but the Trustee ceasing to act shall nevertheless, take all steps necessary, execute and deliver all required documents to effectively transfer to the successor Trustee, execute, acknowledge and deliver such instrument of conveyance and further assurance and do such other things as may reasonably be required to more fully and certainly vest and confirm in such successor or temporary Trustee all the right, title and interest of the predecessor Trustee in and to any property held by it under this Indenture, and shall pay over, assign and deliver to the successor or temporary Trustee any money or other property subject to the trusts and conditions herein set forth. Should any deed, conveyance or instrument in writing from the Authority be required by such successor or temporary Trustee for more fully and certainly vesting in and confirming to such successor or temporary Trustee any such estates, rights, powers and duties, all such deeds, conveyances and instruments in writing shall, on request and so far as may be authorized by law, be executed, acknowledged and delivered by the Authority. [End of Article VII]

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ARTICLE VIII SUPPLEMENTAL INDENTURES Section 8.01. Supplement or Amendment Without Bondholder Consent. The Trustee and the Authority may, from time to time and at any time without the consent of the Holders of any of the Bonds, enter into indentures supplemental or amendatory hereto which, in the opinion of the Trustee (whose opinion shall be conclusive upon the Authority and the Holder of any Bond), shall not be inconsistent with the terms and provisions hereof for any of the purposes heretofore specifically authorized in this Indenture, and in addition thereto for the following purposes: (a) To cure any ambiguity or formal defect, inconsistency, or omission in this Indenture or to clarify matters or questions arising thereunder; (b) To add additional covenants and agreements of the Authority for the purpose of further securing the payment of the Bonds; (c) To confirm as further assurance any pledge of additional revenues, monies, securities or funds; (d) To effect any changes necessary in order that the rating or ratings, if any, assigned to the Bonds by Moody’s Investors Service or Standard & Poor’s Rating Group shall be the best ratings obtainable with respect to such Bonds from such rating agencies; or (e) To provide for the creation of any additional funds or accounts as the Authority and the Trustee shall deem desirable for the further securing and assurance of Bonds Outstanding, or provide for such additional funds or accounts as the Authority shall deem appropriate to enhance the management and efficiency of the Authority; and (f) To maintain the tax-exempt status of the Bonds. At least thirty (30) days prior to the execution of any supplement or amendment to the Indenture for any of the purposes of this Section 8.01, the Trustee shall cause a notice of the proposed execution of such supplement or amendment to be mailed, postage prepaid, to the Bondholders of record at their addresses as shown on the bond registration books. Such notice shall briefly set forth the nature of the proposed supplement or amendment and shall state that copies thereof are on file at the principal corporate trust office of the Trustee for inspection by the Bondholders. A failure on the part of the Trustee to mail the notice required by this Section 8.01 shall not affect the validity of such supplement or amendment.

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Section 8.02. Supplement or Amendment upon Approval of 51% of Bondholders The provisions of this Indenture may be supplemented or amended in any particular by the Authority and the Trustee and the Holders of not less than fifty-one percent (51%) of the aggregate principal amount of Bonds then Outstanding which would be adversely affected by the supplement or amendment; provided, however, that no such supplement or amendment may be adopted which decreases the percentage of Bonds required to approve a supplement or amendment, nor which permits a change in the date of payment of the principal of any Bonds or the rate or rates of interest thereon, or the creation of a lien upon the Authority’s interest in the Trust Estate or a pledge of revenues superior to the lien or pledge created by this Indenture or a priority of any Bond over any other Bond, without the consent of all the Bondholders. Section 8.03. Filing and Recording. Copies of any amendatory or supplemental indenture shall be filed with the Trustee before such amendment or supplement may become effective. The Trustee shall file all necessary UCC-1 continuation statements to preserve its liens hereunder. Section 8.04. Reliance on Counsel. The Trustee shall be entitled to receive, and shall be fully protected in relying upon an opinion of counsel, who may be counsel for the Authority, as conclusive evidence that any such proposed amendatory or supplemental Indenture complies with the provisions of this Indenture, and that it is proper for the Trustee, under the provisions of this Article, to join in the execution of such amendatory or supplemental Indenture. Section 8.05. Amendment or Supplement Binding. Upon the execution of any amendatory or supplemental Indenture pursuant to the provisions of this Article, this Indenture shall be and be deemed to be supplemented, modified and amended in accordance therewith, and the respective rights, duties and obligations under this Indenture of the Trustee, the Authority, and the Holders of the Bonds then Outstanding shall thereafter be determined, exercised and enforced hereunder, subject in all respects to such modification and amendments. [End of Article VIII]

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ARTICLE IX EVENTS OF DEFAULT AND REMEDIES OF BONDHOLDERS Section 9.01. Events of Default; Acceleration of Maturities; Remedies. If one or more of the following events (herein called and defined as “Events of Default”) shall happen:

(a) Failure to make when due the payment of principal or interest and/or applicable redemption premium on the Bonds;

(b) Failure to keep the Trust Estate free and clear of all adverse claims and

demands and all liens and encumbrances whatsoever on said Trust Estate; (c) Failure to observe any other covenant of this Indenture; (d) Any judicial or other proceedings is instituted against the Authority or the

Trustee, or either of them, or the Holder of any Bond, involving any part or portion of the Trust Estate or Gross Revenues and income therefrom, or involving the validity of this Bond Indenture; or

(e) The Trustee encounters any adverse claims or other difficulties or obstacles

in endeavoring to secure for itself or themselves or the beneficiaries hereunder, the benefit of all rights, powers, priorities and privileges vested in and conferred upon the Trustee by this Bond Indenture;

In the event of the occurrence of any one or more above described Events of Default, then, in those circumstances, at its sole option and discretion (after first giving the Authority one hundred twenty (120) days written notice to comply therewith and failure of the Authority to so comply within said one hundred twenty (120) day period), either in its own name or in the name of the Authority, the Trustee may exercise any legal remedy it may have in law or in equity, including, but not limited to any one or more of the following: acceleration of maturities; compromise or discharge any such liens, adverse claims and demands, claim or liability, and encumbrances; make any such repairs; eliminate any such waste; cause each such statute, rule or regulation to be complied with; procure and provide any such insurance; enter an appearance in and defend against any such judicial or other proceedings and file and prosecute therein such cross-petition or counterclaim as to the Trustee may deem proper; institute and prosecute all such suits and actions as may be deemed necessary, expedient or advisable to allay and remove any such adverse claim or other difficulty or obstacle, and (without limitation by virtue of the express enumeration of powers hereinabove) as it may deem proper for the protection of the Trust Estate and the Bonds, all at the Authority’s expense. Upon the occurrence of any Event of Default described in Section 9.01(a) hereof, the Trustee may, and upon the written request of the holders of not less than a majority in aggregate principal amount of the Bonds then outstanding shall, by notice in writing delivered to the Authority, declare the principal of all Bonds then outstanding and the interest accrued thereon including any other indebtedness, obligations and sums secured by this Indenture, including attorney’s fees, immediately

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due and payable, and such principal and interest shall thereupon become and be immediately due and payable. Section 9.02. Appointment of Temporary Trustee; Receivers. On the happening of an Event of Default as defined herein, or upon a default as specified herein, then, and in every such case, the Trustee or the Holders of at least a majority of the Bonds Outstanding hereunder may appoint a receiver or temporary trustee or trustees for the Trust Estate. Every appointment shall be in writing and shall specify the default or defaults existing under the terms of this Indenture whereby the power of appointment thereby granted is invoked, shall designate the name and person or persons to be such receiver or temporary trustee or trustees and, upon compliance with the provisions hereof, if such appointment is by the Trustee, and upon compliance with this Indenture, if such appointment is by the holders of at least a majority of the Bonds then Outstanding thereunder, the trustee so supplanted shall ipso facto cease to have any power or authority under this Indenture. Any receiver, temporary trustee or trustees, who shall have been appointed by the Trustee under the terms of this Indenture may be supplanted by a receiver, temporary trustee or trustees appointed by the holders of at least a majority of the Bonds then Outstanding under this Indenture. The receiver, temporary trustee or trustees shall receive a reasonable fee for his or their services in any amount fixed by the Trustee, which may be changed by holders of at least a majority of the Bonds then Outstanding, to be paid from the Gross Revenues of the Trust Estate. In the event of any vacancy in the office or position of any receiver, temporary trustee or trustees, the permanent trustee so supplanted shall not be entitled to act as trustee under this Indenture by reason whereof, but such vacancy shall continue to exist until some person be appointed as temporary trustee under the terms of this Indenture. The written appointment of any receiver, temporary trustee or trustees hereunder shall be sent by registered mail to the County Clerk of the Beneficiary, Delaware County. In the event of the appointment of a receiver, temporary trustee or trustees hereunder, either to supplant a permanent trustee or to supplant a temporary trustee appointment by the Trustee made by the holders of at least a majority of the Bonds then Outstanding hereunder, a copy of such appointment or appointments shall be sent by registered mail to the Trustee, as well as to the County Clerk. Upon the curing of the default or defaults pursuant to which any receiver, temporary trustee or trustees shall have been appointed under the terms of this Indenture, and if there shall not be then any default under the provisions of this Indenture, the permanent trustees of the Authority or the governing body of the County may give written notice to the Trustee of the curing of said default or defaults and of the non-existence of any other defaults hereunder; and upon the delivery of said notice to the Trustee hereunder, and its acquiescence therein, the receiver, temporary trustee or trustees appointed hereunder shall ipso facto cease to have any power or authority under this Bond Indenture and the permanent trustees of the Authority shall be reinstated as trustees under this Bond Indenture with all rights and powers to the same except as though a receiver or temporary trustee or trustees had not been appointed.

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Section 9.03. Waiver of Appraisement, Etc. Upon the occurrence of an Event of Default, to the extent that such rights may then lawfully be waived, neither the Authority, nor anyone claiming through or under the Authority, shall set up, claim, or seek to take advantage of any appraisement, valuation, stay, extension or redemption laws now or hereafter in force, in order to prevent or hinder the enforcement of this Indenture or the exercise by the Trustee of any of its rights under this Indenture with respect to the Trust Estate. Section 9.04. Insufficiency in Bond Fund and other Funds of the Authority; Application of Monies. Anything in this Indenture to the contrary notwithstanding, if at any time the monies in the Bond Fund and all other funds and assets of the Trust Estate received and held in regard to the Bonds (other than the Rebate Fund) shall not be sufficient to pay the interest on or principal of the Bonds as the same shall become due and payable (either by their terms or by acceleration), such monies, together with any monies when available or thereafter becoming available for such purpose, whether through the exercise of the remedies provided for in this Article or otherwise, shall be applied as follows: A. Unless the principal of all the Bonds shall have become or shall have been declared due and payable, all such monies shall be applied: (1) To the payment to the persons entitled thereto of all installments of interest then due

and payable in the order in which such installments became due and payable; (2) To the payment to the persons entitled thereto of the unpaid principal of any of the

Bonds which shall have become due and payable (other than the Bonds called for redemption for the payment of which monies are held pursuant to the provisions of this Indenture) in the order of their due dates (with interest on the principal amount of such Bonds due and payable);

(3) To the extent of any remaining funds following the payment in full of the amounts

required in 1 and 2 above, to the payments set forth in Section 4.03 in the same order of priority.

B. If the principal of all the Bonds shall have become or shall have been due and payable, all such monies shall be applied, after payment of all reasonable fees and expenses of the Trustee to the payment of the principal and interest then due and unpaid upon the Bonds, without preference or priority of principal over interest or of interest over principal, or of any installment of interest over any other installment of interest, or of any Bond over any other Bond, ratably, according to the amounts due respectively for principal and interest, to the persons entitled thereto without any discrimination or preference except as to any differences in the respective rates of interest specified in the Bonds; and C. If the principal of all the Bonds shall have been declared due and payable and if such declaration shall thereafter have been rescinded and annulled, then, subject to the provisions of paragraph (B) above, in the event that the principal of all the Bonds shall later become or be declared due and payable, the monies then remaining in and thereafter accruing to the Revenue Fund and all other funds held under the Indenture shall be applied in accordance with the provisions of paragraph (A) above.

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Whenever money is to be applied by the Trustee pursuant to the provisions of this Section, such money shall be applied by the Trustee at such times and from time to time as the Trustee in its sole discretion shall determine, having due regard to the amount of such money available for application and the likelihood of additional money becoming available for application in the future; the deposit of such money or setting aside such money in trust for the proper purpose shall incur no liability whatsoever to the Authority, to any Bondholder or to any other person for any delay in applying any such money, so long as the Trustee acts with reasonable diligence, having due regard to the circumstances, and ultimately applies the same in accordance with such provisions of this Indenture as may be applicable at the time of application by the Trustee. Whenever the Trustee shall apply such funds, it shall fix the date (which shall be an Interest Payment Date unless it shall deem another date more suitable) upon which such application is to be made and upon such date interest on the amounts of principal to be paid on such dates shall cease to accrue. Whenever all principal of, redemption premium (if any) and interest on all Bonds have been paid under the provisions of this Section and all expenses and charges of the Trustee, the Authority, then any balance remaining in such funds after payment in full of such obligations shall be paid to the Authority. Section 9.05. Discontinuance of Proceedings. In case any proceeding taken by the Trustee on account of any default shall have been discontinued or abandoned for any reason, then and in every such case the Authority, the Trustee and the Bondholders shall be restored to their former positions and rights hereunder, respectively, and all rights, remedies, powers and duties of the Trustee shall continue as though no proceeding had taken place. Section 9.06. Remedies not Exclusive. Upon the occurrence of an Event of Default, the Trustee may also pursue any other remedy available to it as it shall deem best, including any action or suit at law or equity to enforce the payment of the principal of, redemption premium (if any) and interest on the Bonds then outstanding, or for the specific performance of any covenant or agreement contained herein or for enforcement of the rights of the Authority, the Trustee or the Bondholders with respect to the Trust Estate or any part thereof or for the enforcement of any proper legal or equitable remedy as the Trustee shall deem most effectual to protect the rights aforesaid, insofar as the same may be authorized by law. No remedy by the terms of this Indenture conferred upon or reserved to the Trustee or the Bondholders is intended to be exclusive of any other remedy, but each and every remedy shall be cumulative and shall be in addition to every other remedy given under this Indenture or existing at law or in equity on or after the date of adoption of this Indenture. Section 9.07. Remedies Vested in Trustee. Subject to Section 9.02 and 9.03 hereof, all rights of action (including the right to file proof of claims) under this Indenture or under any of the Bonds may be enforced by the Trustee without possession of the Bonds and without their production in any trial or other proceedings relating thereto. Any suit or proceeding instituted by the Trustee may be brought in its name as Trustee without the necessity of joining as plaintiffs or defendants any holders of the Bonds. Section 9.08. Individual Bondholder Action Restricted. No holder of any Bond shall have any right to institute any suit, action or proceeding for the enforcement of this Indenture or for the execution of any trust hereunder or for any remedy under this Indenture, unless (i) at least fifty-

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one percent (51%) of the aggregate principal amount of Bonds Outstanding shall have made written request to the Trustee to proceed to exercise the powers granted in this Indenture or to institute an action, suit or proceeding in its own name; and such Bondholders shall have offered the Trustee such indemnity as may be satisfactory to the Trustee, and the Trustee shall have failed or refused to exercise the powers granted in this Indenture or to institute an action, suit or proceeding in its own name for a period of fifteen (15) days after receipt of the request and offer of indemnity or (ii) no one or more Holders of Bonds shall have any right in any manner whatsoever to disturb or prejudice the security of this Indenture or to enforce any right hereunder except in the manner herein provided and then only for the equal benefit of the Holders of all Outstanding Bonds. Section 9.09. Waiver and Non-Waiver of Event of Default. A. No delay or omission of the Trustee or of any Holder of Bonds to exercise any right or power accruing upon any Event of Default shall impair the right or power or shall be construed to be a waiver of an Event of Default or an acquiescence therein. Every power and remedy given by this Article to the Trustee and to the Holders of the Bonds, respectively, may be exercised from time to time and as often as may be deemed expedient; B. The Trustee may waive any Event of Default which in its opinion shall have been remedied before the entry of final judgment or decree in any suit, action or proceeding instituted by it under the provisions of this Indenture, or before the completion of the enforcement of any other remedy under this Indenture. C. Notwithstanding anything contained in this Indenture to the contrary, the Trustee shall waive any Event of Default and its consequences, subject to Section 9.05. D. In case of a waiver by the Trustee of any Event of Default the Authority, the Trustee, and the Bondholders shall be restored to their former positions and rights under this Indenture but no waiver shall extend to any subsequent or other Event of Default or impair any right consequent thereon. The Trustee shall not be responsible to anyone for waiving or refraining from waiving any Event of Default in accordance with this Section.

[End of Article IX]

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ARTICLE X DEFEASANCE Section 10.01. Payment and Termination. When the Bonds secured by this Indenture shall have become due and payable in accordance with their terms, or shall have been duly called for redemption, or irrevocable instructions to call the Bonds for redemption shall have been given by the Authority to the Trustee and the whole amount of the principal, the interest and the premium, if any, so due and payable upon all of the Bonds then Outstanding shall be paid to, or sufficient monies after consideration of investment income to be earned on such monies, shall be held by the Trustee and provisions shall also be made for paying all other sums payable under this Indenture by the Authority, then, and in that case, the right, title and interest of the Trustee shall thereupon cease, determine and become void, and the Trustee shall execute such documents to evidence such release as may be reasonably required by the Authority, and shall turn over to the Authority any surplus monies in any account other than monies needed for redemption or payment of Bonds. The release of the obligations of the Authority under this Section shall be without prejudice to the right of the Trustee to be paid reasonable compensation for all services rendered by it hereunder and all its reasonable expenses, charges and other disbursements incurred on or about the administration of the trust hereby created and the performance of its powers and duties hereunder. Notwithstanding anything to the contrary herein, the following requirements with regard to defeasance shall be met as follows: (1) Defeasance shall be accomplished only with an irrevocable deposit in escrow of certain investments referred to in this section. Further substitutions of securities in the escrow are not permitted. The deposit in the escrow must be sufficient, without reinvestment, to pay all principal and interest as scheduled on the Bonds to and including the date of redemption. (2) A copy of the escrow agreement and Certified Public Accountant’s certificate stating that the escrow is sufficient to meet standards of this section, together with the final Official Statement for the refunding issue (if applicable), Bond Counsel opinion, Trustee’s receipt, and Trustee’s certification as to the application of funds shall be furnished to the Trustee and the Authority no later than ten (10) business days subsequent to the defeasance. (3) The investments for a defeasance must consist solely of one or more of the following: (a) cash; (b) State and Local Government Series issued by the United States Treasury (“SLGS”); (c) United State Treasury bills, notes and bonds, as traded on the open market; and (d) Zero Coupon United States Treasury Bonds. Section 10.02 Provision for Payment. Bonds or interest installments for the payment or redemption of which non-callable direct obligations of, or non-prepayable obligations the payment of the principal of and interest on which are unconditionally guaranteed, by the United States of America shall have been set aside and shall be held in trust by the Trustee at maturity or a date set for redemption by the Authority shall be deemed to have been paid within the meaning and with the effect expressed in Section 10.01 hereof. All outstanding Bonds and all interest on such Bonds shall,

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prior to the maturity or redemption thereof, be deemed to have been paid within the meaning and with the effect expressed in Section 10.01 in case of any of said Bonds which are to be redeemed on any date prior to their maturity, (a) the Authority shall have given to the Trustee in form satisfactory to it irrevocable instructions to give notice of redemption of such bonds on said date; (b) there shall be government obligations the principal of and interest on which when due will provide monies which shall be sufficient to pay when due the principal of and interest due at the maturity or on the redemption date thereof, as the case may be; and (c) in the event such Bonds are not by their terms subject to redemption within the next succeeding sixty (60) days, the Authority shall have given the Trustee in form satisfactory to it irrevocable instructions to give, as soon as practicable, notice of redemption that the deposit required by (b) above has been made with the Trustee and that such Bonds and interest thereon are deemed to have been paid in accordance with this Section and stating such maturity or redemption date upon which monies are to be available for the payment of the principal of and interest on such Bonds. [End of ARTICLE X]

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ARTICLE XI ADDITIONAL BONDS So long as any of the Bonds herein authorized remain outstanding, the Authority agrees that it shall not issue additional bonds or obligations payable from the Trust Estate. Nothing shall be construed as preventing the Authority from issuing refunding bonds payable from the Trust Estate, nor as preventing the Authority from issuing additional bonds payable from and constituting a lien, pledge or charge on the Trust Estate junior and inferior to the Bonds.

[End of ARTICLE XI]

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ARTICLE XII

MISCELLANEOUS Section 12.01. Covenants Run With Estate. All terms, provisions, conditions, covenants, warranties and agreements contained herein shall be binding upon the successors and assigns of the Authority and shall be deemed and considered to be covenants running with the interests affected; and all such terms, provisions, conditions, covenants, warranties and agreements shall likewise inure to the benefit of everyone who may at any time be a beneficiary hereunder. Section 12.02. Preservation and Inspection of Documents. All documents received by the Trustee under the provisions of this Indenture shall be retained in its possession and shall be subject at all reasonable times to the inspection of the Authority and any Bondholders and their agents and their representatives, any of whom may make copies thereof. Section 12.03. Parties Interested Herein. Nothing in this Indenture expressed or implied is intended or shall be construed to confer upon, or to give to, any person or corporation, other than the Authority, the Trustee and the Bondholders any right, remedy or claim under or by reason of this Indenture or any covenant, condition or stipulation thereon; and all the covenants, stipulations, promises and agreements in this Indenture contained by and on behalf of the Authority shall be for the sole and exclusive benefit of the Authority, the Trustee, and the Bondholders. Section 12.04. Severability of Invalid Provisions. If any one or more of the covenants or agreements provided in this Indenture on the part of the Authority or the Trustee to be performed should be contrary to law, then such covenant or covenants or agreement or agreements shall be deemed severable from the remaining covenants and agreements, and shall in no way affect the validity of the other provisions of this Indenture. Section 12.05. Successors. Whenever in this Indenture the Authority is named or referred to, it shall be deemed to include any public trust or other entity organized and existing for the benefit of and on behalf of the State, which may succeed to the principal functions and powers of the Authority, and all the covenants and agreements contained in the Authority by or in behalf of the Authority shall bind and inure to the benefit of said successor whether so expressed or not. Section 12.06. Notices. Any notice, request, complaint, demand, communication or other paper shall be sufficiently given and shall be deemed given when delivered or mailed by registered or certified mail, postage prepaid to: Authority: Delaware County Justice Authority Delaware County Courthouse 327 South 5th Street PO Box 550 Jay, Oklahoma 74346 Attention: Authority Counsel

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Trustee : BancFirst 101 North Broadway Oklahoma City, Oklahoma 73102 Section 12.07. Counterparts. This Indenture may be executed in several counterparts, each of which shall be an original and all of which shall constitute but one and the same instrument. Section 12.08. Consents of Owners of Bonds. Any consent, request, directions, approval, objection or other instrument required by this Indenture to be signed and executed by the Owners of Bonds may be in any number of concurrent documents and may be executed by such Owners of Bonds in person or by an agent appointed in writing. Proof of the execution of any such consent, request, direction, approval, objection or other instrument or of the written appointment of any such agent or of the ownership of Bonds, if made in the same manner as that of this Indenture, shall be sufficient for any of the purposes of this Indenture, and shall be conclusive in favor of Trustee with regard to any action taken by it under such request or other instrument. The fact of ownership of Bonds and the amount or amounts, numbers and other identification of such Bonds, and the date of owning the same shall be proved by the registration books of the Authority maintained pursuant to Section 2.11 hereof. Section 12.09. Limitation of Rights as Third Party Beneficiary; Parties Interested Herein. With the exception of any rights herein expressly conferred, nothing expressed or mentioned in or to be implied from this Indenture or the Bonds is intended or shall be construed to give to any person or company other than the parties hereto and the Owners of the Bonds, any legal or equitable right, remedy or claim under or with respect to this Indenture and all of the covenants, conditions and provisions hereof being intended to be and being for the sole and exclusive benefit of the parties hereto and the Owners of the Bonds as herein provided. Nothing in this Indenture expressed or implied is intended or shall be construed to confer upon, or to give or grant to, any person or entity, other than the Authority, the Trustee, the Paying Agent, if any, and the registered owners of the Bonds, any right, remedy or claim under or by reason of this Indenture or any covenant, condition or stipulation hereof, and all covenants, stipulations, promises and agreements in this Indenture contained by and on behalf of the Authority shall be for the sole and exclusive benefit of the Authority, the Trustee, the Paying Agent, if any, and the registered owners of the Bonds. Section 12.10. Rules of Interpretation. Unless expressly indicated otherwise, references to Sections or Articles are to be construed as references to Sections or Articles of this instrument as originally executed. Use of the words “herein”, “hereby”, “hereunder”, “hereof”, “hereinabove”, “hereinafter” and other equivalent words refer to this Indenture and not solely to the particular portion in which such word is used. Section 12.11. Payments due on Saturdays, Sundays and Holidays. In any case where the date of maturity of interest on or principal of the Bonds or the date fixed for purchase or redemption of any Bonds shall not be a Business Day, then payment of principal, purchase price or interest need not be made on such date but may be made on the next succeeding Business Day and with the same force and effect as if made on the date of maturity or the date fixed for purchase or redemption, and no interest shall accrue for the period after such date.

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Section 12.12. Applicable Provisions of Law. This Indenture and the rights and obligations of the parties hereunder shall be governed by and construed in accordance with the laws of the State. Section 12.13. No Personal Liability. Notwithstanding anything to the contrary contained herein or in any of the Bonds, or in any other instrument or document executed by or on behalf of the Authority in connection herewith, no stipulation, covenant, agreement or obligation contained herein or therein shall be deemed or construed to be a stipulation, covenant, agreement or obligation of any present or future director, officer, employee or agent of the Authority, or of any trust or, member, director, trustee, officer, employee or agent or any successor to the Authority, in any such person’s individual capacity, and no such person, in his individual capacity, shall be liable personally for any breach of non-observance of or for any failure to perform, fulfill or comply with any such stipulations, covenants, agreements or obligations, nor shall any recourse be had for the payment of the principal or interest on any of the Bonds or for any claim based thereon or on any such stipulation, covenant, agreement or obligation, against any such person, in his individual capacity, either directly or through the Authority or any successor to the Authority, under any rule of law or equity, statute or constitution or by the enforcement of any assessment or penalty or otherwise, and all such liability of any such person, in his individual capacity, is hereby expressly waived and released. Section 12.14. Table of Contents and Section Headings Not Controlling. The Table of Contents and headings of the several Sections of this Indenture have been prepared for convenience of reference only and shall not control, affect the meaning of, or be taken as an interpretation of any provision of this Indenture. Section 12.15. Indenture to Constitute a Contract. This Indenture, upon execution by the Authority and the Trustee shall constitute a third party beneficiary contract by and between the Authority, the Trustee and the Holders of all the Bonds. [End of Article XII]

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IN WITNESS WHEREOF, the Authority has caused this Indenture to be executed by its Chairman and attested by its Secretary and has caused the seal of the Authority to be affixed hereto, and the Trustee for itself, its successors or assigns, as Trustee, has caused this Indenture to be executed by its Authorized Officer all as of the day and year first above written. (SEAL) DELAWARE COUNTY JUSTICE

AUTHORITY ATTEST: By: Doug Smith, Chairman Secretary BANCFIRST OKLAHOMA CITY, OKLAHOMA, as Paying Agent and Trustee By: Authorized Officer

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STATE OF OKLAHOMA ) ) COUNTY OF DELAWARE ) The foregoing instrument was acknowledged before me this day of May, 2012, by Doug Smith and Carol Fortner, the Chairman and the Secretary, respectively, of Delaware County Justice Authority, a public trust, on behalf of the trust. IN WITNESS WHEREOF, I have hereunto set my hand and affixed my notarial seal the day and year first above written.

Notary Public (SEAL) My Commission Expires:____________ STATE OF OKLAHOMA ) ) COUNTY OF DELAWARE ) The foregoing instrument was acknowledged before me this day of May, 2012, by _______________________________________, Authorized Officer, BancFirst, a national banking association, on behalf of such association. IN WITNESS WHEREOF, I have hereunto set my hand and affixed my notarial seal the day and year first above written. (SEAL) Notary Public My Commission Expires:_____________

EXHIBIT A [FORM OF SERIES 2012A/B BONDS]

EXHIBIT C

FORM OF CONTINUING DISCLOSURE AGREEMENT

[THIS PAGE INTENTIONALLY LEFT BLANK]

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CONTINUING DISCLOSURE AGREEMENT

This Continuing Disclosure Agreement (the “Agreement”) dated as of May 1, 2012 by and among the Delaware County Justice Authority (the “Authority”), Delaware County, Oklahoma (the “County”) and BancFirst, Oklahoma City, Oklahoma, as Trustee (the Trustee”) under a Bond Indenture dated as of May 1, 2012 (the “Indenture”) between the Authority and the Trustee, is hereby executed and agreed upon in accordance with the provisions of Rule 15c2-12 (the “Rule”), promulgated by the Securities and Exchange Commission pursuant to the Securities Exchange Act of 1934, to a secondary market disclosure undertaking (the “Undertaking”), for the purpose of obligating the Obligated Persons to make secondary market disclosure as contemplated by the Rule as published in the Federal Register on November 17, 1994. Defined terms used in the Undertaking shall have the definitions set forth in the Rule unless the context of the Undertaking clearly indicates otherwise. Section 1. The bonds with respect to which the Undertaking applies are described as follows (the “Bonds”):

$13,845,000 DELAWARE COUNTY JUSTICE AUTHORITY

SALES TAX REVENUE BONDS SERIES 2012A&B

The Bonds are being issued pursuant to a Resolution dated April 17, 2012 (the “Resolution”) and the Indenture. Section 2. The term of the Undertaking is from the date of delivery of the Bonds by the Issuer to the date of the last payment of principal or redemption price, if any, of, and interest to accrue on, the Bonds. Section 3. The County and the Authority (each, an “Obligated Person”) are the only Obligated Persons with respect to the Bonds and hereby undertake to perform the continuing disclosure obligations and to fulfill all obligations as may exist for secondary market disclosure for the benefit of the Bondholders, and in order to assist the participating underwriters in complying with the Rule 15c2-12(b)(5).

ARTICLE I The Undertaking

Section 1.1. Annual Financial Information. (a) The County shall provide Annual Financial Information with respect to each fiscal year of the County, commencing with the fiscal year ending June 30, 2012, by no later than 15 business days prior to 6 months after the end of the respective fiscal year, to the Trustee. The Trustee shall provide notice in writing to the County that such Annual Financial Information is required to be provided by such date, at least 10 business days but not more than 30 days in advance of such date. The Trustee shall provide such Annual Financial Information to (i) the MSRB in Prescribed Form and (ii) the Authority, in each case within 5 business days after receipt by the Trustee.

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(b) The Trustee shall provide notice of any failure of the County or the Trustee to provide the Annual Financial Information by the date specified in subsection (a) above, in each case to (i) the MSRB and (ii) the County by a date not in excess of 10 business days after the occurrence of such failure.

Section 1.2. Audited Financial Statements. If not provided as part of Annual Financial Information by the date required by Section 1.1 hereof because not available, the County shall provide Audited Financial Statements, when and if available, to the Trustee. The Trustee shall provide any such Audited Financial Statements to (i) the MSRB and (ii) the Authority, in each case within 10 business days after receipt by the Trustee.

Section 1.3. Listed Event Notices. (a) If a Listed Event occurs, the Trustee shall promptly provide notice of such Listed Event (i) to the MSRB, and (ii) the Obligated Persons in accordance with Section 2.3 hereunder.

(b) Any such notice of a defeasance of Bonds shall state whether the Bonds have been escrowed to maturity or to an earlier redemption date and the timing of such maturity or redemption.

(c) The Trustee shall promptly advise the Authority and the County whenever, in the course of performing its duties as Trustee under the Indenture, the Trustee has actual notice of an occurrence which, if material, would require the Authority or the County to provide notice of a Listed Event hereunder; provided, however, that the failure of the Trustee so to advise the Authority or the County shall not constitute a breach by the Trustee of any of its duties and responsibilities under this Agreement or the Indenture.

Section 1.4. Additional Disclosure Obligations. The Obligated Persons acknowledge and understand that other state and federal laws, including but not limited to the Securities Act of 1933 and Rule 10b-5 promulgated under the Securities Exchange Act of 1934, may apply to each of them and that, under some circumstances, compliance with this Agreement without additional disclosures or other action may not fully discharge all duties and obligations of the Obligated Persons under such laws.

Section 1.5 Additional Information. (a) The Authority and the County shall each provide such additional information to the Trustee as may be specified by amendment to this Agreement pursuant to Section 3.2(c) hereof. The Trustee shall provide such additional information to (i) the MSRB and (ii) the Obligated Persons, in each case within 5 Business Days after receipt by the Trustee.

(b) In addition, nothing in this Agreement shall be deemed to prevent the Obligated Persons from disseminating any other information, using the means of dissemination set forth in this Agreement or any other means of communication, or including any other information in any Annual Financial Information or notice of Listed Event hereunder, in addition to that which is required by this Agreement. If the Authority chooses to do so, the Authority shall have no obligation under this Agreement to update such additional information or include it in any future Annual Financial Information or notice of a Listed Event hereunder.

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Section 1.5. No Previous Non-Compliance. The Obligated Persons each represents that in the previous five years, it has not failed to comply in any material respect with any previous undertaking in a written contract or agreement specified in paragraph (b)(5)(i) of the Rule.

ARTICLE II Operating Rules

Section 2.1. Reference to Other Filed Documents. It shall be sufficient for purposes of Section 1.1 hereof if the County provides Annual Financial Information (but not Listed Event notices) by specific reference to documents either (i) available to the public on the MSRB Internet Web site or (ii) filed with the SEC, or (ii) if such document is a “final official statement” as defined in paragraph f(3) of the Rule, available from the MSRB.

Section 2.2. Submission of Information. Annual Financial Information may be provided in one document or multiple documents, and at one time or in part from time to time in Prescribed Form.

Section 2.3. Disclosure of Listed Events. The Obligated Persons hereby covenant that they will disseminate in a timely manner, not in excess of 10 business days after the occurrence of the event, a Listed Event Notice to the MSRB in Prescribed Form. Notwithstanding the foregoing, notice of optional or unscheduled redemption of any Bonds or defeasance of any Bonds need not be given under this Agreement any earlier than the notice (if any) of such redemption or defeasance is given to the owners of the Bonds pursuant to the Indenture. The Obligated Parties are required to deliver such Listed Event Notice in the same manner as provided by Section 1.2 of this Agreement.

Section 2.4. Dissemination Agents. The Obligated Persons may from time to time designate an agent to act on its behalf in providing or filing notices, documents and information as required of the Issuer under this Agreement, and revoke or modify any such designation.

Section 2.5 Transmission of Information and Notices. Unless otherwise required by law and subject to the approval of the Trustee and to technical and economic feasibility, the Obligated Person shall employ such methods of information and notice transmission as shall be requested or recommended by the herein-designated recipients of such person’s information and notices.

Section 2.6 Fiscal Year. Annual Financial Information shall be provided at least annually notwithstanding any fiscal year longer than 12 calendar months. The County’s current fiscal year is July 1-June 30, and the County shall promptly notify the (i) the MSRB, (ii) the Authority, and (iii) the Trustee in writing of each change in its fiscal year.

ARTICLE III Effective Date, Termination Amendment and Enforcement

Section 3.1. Effective Date and Termination. (a) This Agreement shall be effective upon the issuance of the Bonds.

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(b) The obligations of the Obligated Persons under this Agreement shall terminate upon a legal defeasance, prior redemption or payment in full of all of the Bonds.

(c) This Agreement, or any provision hereof, shall be null and void in the event that (1) the Obligated Persons receive an opinion of a nationally recognized bond counsel or counsel expert in federal securities laws, addressed to the Obligated Persons and the Trustee, to the effect that those portions of the Rule which require the provisions of this Agreement, or any of such provisions, do not or no longer apply to the Bonds, whether because such portions of the Rule are invalid, have been repealed, or otherwise as shall be specified in such opinion, and (2) delivers copies of such opinion within one business day after receipt by the Obligated Persons to the MSRB.

Section 3.2. Amendment. (a) This Agreement may be amended, by written agreement of the parties, without the consent of the holders of the Bonds (except to the extent required under clause (4)(ii) below), if all of the following conditions are satisfied: (1) such amendment is made in connection with a change in circumstances that arises from a change in legal (including regulatory) requirements, a change in law (including rules or regulations) or in interpretations thereof, or a change in the identity, nature or status of the Obligated Persons or the type of business conducted thereby, (2) this Agreement as so amended would have complied with the requirements of the Rule as of the date of this Agreement, after taking into account any amendments or interpretations of the Rule, as well as any change in circumstances, (3) the Obligated Persons shall have delivered to the Trustee an opinion of Counsel, addressed to the Obligated Persons and the Trustee, to the same effect as set forth in clause (2) above, (4) either (i) the Obligated Persons shall have delivered to the Trustee an opinion of Counsel or a determination by a person, in each case unaffiliated with the Obligated Persons (such as bond counsel or the Trustee) and acceptable to the Obligated Persons, addressed to the Obligated Persons and the Trustee, to the effect that the amendment does not materially impair the interests of the holders of the Bonds or (ii) the holders of the Bonds consent to the amendment to this Agreement pursuant to the same procedures as are required for amendments to the Indenture with consent of holders of Bonds pursuant to the Indenture as in effect on the date of this Agreement, and (5) the Trustee shall have delivered copies of such opinion(s) and amendment to the MSRB. The Trustee shall so deliver such opinion(s) and amendment within one Business Day after receipt by the Trustee.

(b) In addition to subsection (a) above, this Agreement may be amended by written agreement of the parties, without the consent of the holders of the Bonds, if all of the following conditions are satisfied: (1) an amendment to the Rule is adopted, or a new or modified official interpretation of the Rule is issued, after the effective date of this Agreement which is applicable to this Agreement, (2) the Obligated Persons shall have delivered to the Trustee an opinion of Counsel, addressed to the Obligated Persons and the Trustee, to the effect that performance by the Obligated Persons and the Trustee under this Agreement as so amended will not result in a violation of the Rule and (3) the Trustee shall have delivered copies of such opinion and amendment to the MSRB. The Trustee shall so deliver such opinion and amendment within one Business Day after receipt by the Trustee.

(c) This Agreement may be amended without the consent of the holders of the Bonds, to amend the information and dates specified in Section 1.5(a) hereof.

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(d) This Agreement may be amended without the consent of the holders of the Bonds, if all of the following conditions are satisfied; (1) the Obligated Persons shall have obtained an opinion of counsel, addressed to the Obligated Persons and the Trustee, to effect that the amendment is permitted by rule, order or other official pronouncement, or is consistent with any interpretive advice or no-action positions of staff of the SEC, and (2) the Obligated Persons shall have delivered copies of such opinion and amendment to the MSRB within one business day after receipt by the Obligated Persons.

(e) To the extent any amendment to this Agreement results in a change in the type of financial information or operating data provided pursuant to this Agreement, the first Annual Financial Information provided thereafter shall include a narrative explanation of the reasons for the amendment and the impact of the change in the type of operating data or financial information being provided.

(f) If an amendment is made pursuant to Section 3.2 (a) hereof to the accounting principles to be followed by the County in preparing its financial statements, the Annual Financial Information for the fiscal year in which the change is made shall present a comparison between the financial statements or information prepared on the basis of the new accounting principles and those prepared on the basis of the former accounting principles. Such comparison shall include a qualitative and, to the extent reasonably feasible, quantitative discussion of the differences in the accounting principles and the impact of the change in the accounting principles on the presentation of the financial information.

Section 3.3. Benefit; Third-Party Beneficiaries; Enforcement. (a) The provisions of this Agreement shall constitute a contract with and inure solely to the benefit of the holders from time to time of the Bonds, except that beneficial owners of Bonds shall be third-party beneficiaries of this Agreement. The provisions of this Agreement shall create no rights in any person or entity except as provided in this subsection (a) and subsection (b) of this Section.

(b) The obligations of the Obligated Persons to comply with the provisions of this Agreement shall be enforceable by any holder of Outstanding Bonds. The holders’ rights to enforce the provisions of this Agreement shall be limited solely to a right, by action in mandamus or for specific performance, to compel performance of the obligations of the Obligated Persons under this Agreement. In consideration of the third-party beneficiary status of beneficial owners of Bonds pursuant to subsection (a) of this Section, beneficial owners shall be deemed to be holders of Bonds for purposes of this subsection (b).

(c) Any failure by the Obligated Persons or the Trustee to perform in accordance with this Agreement shall not constitute a default under the Bonds.

(d) This Agreement shall be construed and interpreted in accordance with the laws of the State, and any suits and actions arising out of this Agreement shall be instituted in a court of competent jurisdiction in the State; provided, however, that to the extent this Agreement addresses matters of federal securities laws, including the Rule, this Agreement shall be construed in accordance with such federal securities laws and official interpretations thereof.

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ARTICLE IV Definitions

Section 4.1. Definitions. The following terms used in this Agreement shall have the following respective meanings:

(1) “Annual Financial Information” means collectively, (i) the Audited Financial Statements; (ii) updated versions of the financial information and operating data contained under the following captions of the Official Statement for each fiscal year of the County, as follows: “HISTORICAL SALES TAX REVENUE” and “THE COUNTY—Composition of Net Valuation; Net Assessed Valuation Trends; Tax Levy Collection History; and Major Property Taxpayers”; and (iii) the information regarding amendments to this Agreement required pursuant to Sections 3.2(e) and (f) of this Agreement.

The descriptions contained in Section 4.1(1)(ii) hereof of financial information and operating data constituting Annual Financial Information are of general categories of financial information and operating data. When such descriptions include information that no longer can be generated because the operations to which it related have been materially changed or discontinued, a statement to that effect shall be provided in lieu of such information. Any Annual Financial Information containing modified financial information or operating data shall explain, in narrative form, the reasons for the modification and the impact of the modification on the type of financial information or operating data being provided.

(2) “Audited Financial Statements” means the annual financial statements, if any, of the County, audited by such auditor as shall then be required or permitted by State law. Audited Financial Statements shall be prepared in accordance with GAAP; provided, however, that pursuant to Section 3.2(a) and (f) hereof, the County may from time to time, if required by Federal or State legal requirements, modify the accounting principles to be followed in preparing its financial statements. The notice of any such modification required by Section 3.2(a) hereof shall include a reference to the specific Federal or State law or regulation describing such accounting principles, or other description thereof.

(3) “Counsel” means any nationally recognized bond counsel or counsel expert in federal securities laws.

(4) “GAAP” means generally accepted accounting principles as prescribed from time to time by the Financial Accounting Standards Board or any successor to the duties or responsibilities thereof.

(5) “Internet Web Site” means the MSRB’s Electronic Municipal Market Access (EMMA) system, presently at http://emma.msrb.org, or at such other place as may be designated from time to time by the MSRB.

(6) “Listed Event” means any of the following events with respect to the Bonds, whether relating to the Borrower or otherwise:

(i) principal and interest payment delinquencies;

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(ii) non-payment related defaults, if material; (iii) unscheduled draws on debt service reserves reflecting financial difficulties; (iv) unscheduled draws on credit enhancements reflecting financial difficulties; (v) substitution of credit or liquidity providers, or their failure to perform; (vi) adverse tax opinions or events affecting the tax-exempt status of the security; (vii) modifications to rights of security holders, if material; (viii) bond calls, if material; (ix) defeasances; (x) release, substitution, or sale of property securing repayment of the securities; (xi) rating changes; (xii) tender offers; (xiii) bankruptcy, insolvency, receivership or similar event of the obligated person; (xiv) consummation of a merger, consolidation, or acquisition involving an obligated

person, or the sale of all or substantially all the assets of the obligated person other than in the ordinary course of business, the entry into a definitive agreement to undertake such an action or the termination of a definitive agreement relating to any such actions, other than pursuant to its terms, if material; and

(xv) appointment of a successor or additional trustee, or the change of name of a trustee, if material.

(7) “Listed Event Notice” means notice of a Listed Event in Prescribed Form.

(8) “MSRB” means the Municipal Securities Rulemaking Board established pursuant to Section 15B(b)(1) of the Securities Exchange Act of 1934, or any successor thereto or to the functions of the MSRB contemplated by this Agreement.

(9) “Official Statement” means the Official Statement dated May 15, 2012 of the Authority relating to the Bonds.

(10) “Prescribed Form” means, with regard to the filing of Annual Financial Information, Audited Financial Statements and notice of Listed Events with the MSRB at www.emma.msrb.org (or such other address or addresses as the MSRB may from time to time specify), such electronic format, accompanied by such identifying information, as shall have been prescribed by the MSRB and which shall be in effect on the date of filing of such information.

(11) “Rule” means Rule 15c2-12 promulgated by the SEC under the Securities Exchange Act of 1934 (17 CFR Part 240, §240.15c2-12), as in effect on the date of this Agreement, including any official interpretations thereof issued either before or after the effective date of this Agreement which are applicable to this Agreement.

(12) “SEC” means the United States Securities and Exchange Commission.

(13) “State” means the State of Oklahoma.

(14) “Unaudited Financial Statements” means the same as Audited Financial Statements, except that they shall not have been audited.

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(15) “Underwriter” means D.A. Davidson & Co.

ARTICLE V Miscellaneous

Section 5.1. Counterparts. This Agreement may be executed in several counterparts, each of which shall be an original and all of which shall constitute but one and the same instrument.

[Execution Page Follows]

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IN WITNESS WHEREOF, the parties have each caused this Agreement to be executed by their duly authorized representatives, all as of the date first above written.

DELAWARE COUNTY JUSTICE AUTHORITY, JAY, OKLAHOMA By: Chairman

DELAWARE COUNTY, OKLAHOMA By: Chairman

ACCEPTED: BANCFIRST Oklahoma City, Oklahoma

By:

[THIS PAGE INTENTIONALLY LEFT BLANK]

EXHIBIT D

FORM OF BOND COUNSEL OPINION

[THIS PAGE INTENTIONALLY LEFT BLANK]

D-1

FLOYD LAW FIRM, P.C. ATTORNEYS AT LAW

GLENN E. FLOYD * 118 East Main Street Admitted in:

BETTY LYNNE DRIVER** Post Office Box 396 * Oklahoma

JEFF F. RALEY * Norman, Oklahoma 73070-0396 ** Oklahoma, Texas

CHARLES P. RAINBOLT* Tel: 405-364-6660

PHILIP R. RUSS** Fax: 405-360-5076

Email: floydpc@swbell.net

May 22, 2012 Delaware County Justice Authority Jay, Oklahoma Delaware County, Oklahoma Jay, Oklahoma D.A. Davidson & Co. Norman, Oklahoma

Re: $13,845,000 Delaware County Justice Authority Sales Tax Revenue Bonds, Series 2012A&B

Ladies and Gentlemen: We have acted as Bond Counsel in connection with the issuance and sale by the Delaware County Justice Authority (herein referred to as "Authority") of the above-captioned Bonds. As such counsel, we have participated in the preparation or review of certain documents, including the Official Statement with respect to the Bonds (the "Official Statement"), the Bond Indenture dated as of May 1, 2012, by and between the Authority and BancFirst, Oklahoma City, Oklahoma, (herein referred to as "Trustee") (the "Indenture"), and the Sales Tax Pledge and Financing Agreement dated as of May 1, 2012, by and between the Authority and Delaware County, Oklahoma (herein referred to as the “County”) (the "Sales Tax Agreement"). The Bonds are issued in registered form and shall mature and bear interest as provided for therein. Interest on the Bonds will be payable on the first day of March and September of each year beginning September 1, 2012, and principal of the Bonds shall be payable on the 1st day of September of the years, and in the amounts, as set forth in the Indenture. Principal of and interest on the Bonds shall be payable at the principal corporate trust office of the Trustee in Oklahoma City, Oklahoma. The Bonds are subject to prepayment prior to maturity as set forth therein. The Internal Revenue Code of 1986, as amended (the "Code"), establishes certain requirements that must be met subsequent to the issuance and delivery of the Bonds in order that the interest, as it accrues on the Bonds be and remain treated as interest which is not includable in gross income under Section 103 of the Code. These requirements include provisions which prescribe yield and other limits relative to the investment and expenditure of the proceeds of the Bonds and other amounts and require that certain earnings be rebated to the federal government.

D-2

The Authority and the County have agreed to comply with certain provisions and procedures, pursuant to which such requirements can be satisfied. Noncompliance with such requirements may cause interest on the Bonds to become includable in gross income for federal income tax purposes retroactive to the date of issuance thereof, irrespective of the date on which such noncompliance is ascertained. We have also examined Bond No. 1 aforedescribed, as executed. We are of the opinion that (i) the Indenture creates the valid pledge which it purports to create of the Trust Estate (as such term is defined in the Indenture) held or set aside under the Indenture, subject to the application thereof to the purposes and on the conditions permitted by the Indenture and (ii) the Bonds are valid, binding, special limited obligations of the Authority as provided in the Indenture enforceable in accordance with their terms and such Bonds have been duly and validly authorized and issued in accordance with law and in accordance with the Indenture. Furthermore, with respect to the Bonds, we are of the opinion that, assuming compliance with certain requirements of the Code, interest on such Bonds will be excludable from gross income of the payees thereof in the computation of federal income taxes under present law and interpretations thereof and such interest will not be an item of tax preference for tax purposes of the federal alternative minimum tax applicable to all taxpayers. It is our further opinion, based upon present law, and depending upon the state of residence of the registered owners of the Bonds, that interest on the Bonds is exempt from income taxation by the State of Oklahoma. We express no opinion regarding other state tax consequences arising with respect to the Bonds. The foregoing opinions are qualified only to the extent that the rights of the holders of the Bonds and the enforceability of the Bonds may be subject to bankruptcy, insolvency, moratorium, reorganization or other similar laws affecting creditors' rights generally heretofore or hereafter enacted and that their enforcement may also be subject to the exercise of judicial discretion in appropriate cases. As Bond Counsel, we express no opinion as to other tax consequences regarding the Bonds. The Bonds shall not be registered under the Securities Act of 1933, as amended. We express no opinion herein as to compliance with state or federal securities laws and regulations applicable to disposition of rights under the Indenture and the payments to any investor. We are furnishing this letter to you solely for the benefit of the addressee hereof in connection with the issuance and sale of the Bonds of even date herewith and we undertake no responsibility for updating such opinions in the event that any change in the law or facts upon which the opinions are based occurs after the date hereof. This letter shall not be used, circulated, quoted, distributed or otherwise referred to for any other purpose. The opinions contained herein are expressions of professional judgment regarding the legal matters addressed herein and not a guarantee of result. Very truly yours, FLOYD LAW FIRM, P.C.

EXHIBIT E

DELAWARE COUNTY, OKLAHOMA 2011-2012 ESTIMATE OF NEEDS

AND FINANCIAL STATEMENT OF THE FISCAL YEAR 2010-2011

(See also “OTHER INFORMATION – Audited Financial Statements”)

[THIS PAGE INTENTIONALLY LEFT BLANK]

2011-2012

ESTIMATE OF NEEDS AND FINANCIAL STATEMENT OF THE

FISCAL YEAR 2010-20 11

BOARD OF COUNTY COMM ISSIONERS OF THE COUNTY OF DELA \V ARE

STATE OF OKLAIIOMA

--(.1--,

Two copies of this Financial Statement and Estimate ofNceds should. be filed with the County Clerk not later than August 17 for all Counties. After approval by the Excise Board and the levies are made, both statements should be signed by the appropriate Board Members. One complete signed copy must be sent to the State Auditor and Inspector, Suite I 06,4200 N. Lincoln Blvd., Oklahoma City, OK 73105-345. If publication may not be had by date required for filing, affidavit and proof of publication are required to be nttached within five days after date of fi ling.

TI-lE 2011-20 12 ESTIMATE Of NEEDS AND FINANCIAL STATEMENT OF THE FISCAL YEAR 2010-201 1

PREPARED OY Turner & Associates, PLC SUBMITTED TO TilE DELA \V A~E !=OUNTY

EXCISE BOARD THIS DAY OF 0 ~ !v 2011

S.A.&l. Fom1 263 1 R97 Enti ty: Delaware County, 2 1 Thursday, September 29, 20 II

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Letters and Certifications:

DELAWARE COUNTY 2011-2012

ESTIMATE OF NEEDS AND FINANCIAL STATEMENT OF THE

FISCAL YEAR 20 I 0-20 II

INDEX

Page

Letter To Excise Board""·······················"···-···-·---···--··-·--····-·-········-·················-····-·--·"""'""-···--·--·-·"·-... ··················"·-·"···-·""""""

Affidavit of Publicatiol} ................... " ..................... """'"'""""""""""""""""""""··-···········-··············-···············-·-···"···-···························································- 2

Accountant's Letter .................................................... """""""''"'"""""""""""'"'''"'"'"''""''"""'""""""""""'""""''"'""'"'"'""""'""'""""'"""""""" 3

Certificate of Excise Board ............................................... " ........................................... " .............................................................. !?.~hibit "Y'' - Page I

Exhibits: Filed

Exhibit "B" Building F!!,~~ ....................... " ............................................................................ """"""""" ____ "_ ............ ""'""""""""""""""""""""""" No

Exhibit "C" Co-op Fun~ ........................................................ """"""'"""""""""""""""""""""""""""""""""""""""""""""" ........................................ "."" No

Exhibit "D" Highway Fund Yes

Exhibit "E" Health Fun~..................................................................................................................................................................................................... Yes

Exhibit "F" Emergency Medical Service ~!-!!1"~'" ...................................................... """""""""'--................................................................ ".... Yes

Exhibit "G" Sinking Fu_'l<! .. " ........................... """""'""""'""" .... " ..................... " ..... " ....................... " ... " ...................... " ..................... " .............. " ........ ".. No

Exhi~it "H" Industrial Development Bond ... f.!!.!!~---""""""""""""""""""""""""""'""""'"""'"·"'"'"""'""""""""""""""""""""""""""··......................... No

Exhibit "I" Special Revenue Fu~~~ ................................. " .............................................................. "............................................................................ Yes

Exhibit "J'' Capital Project Fund~ ................................................................... " ................ " .................. """"'""'"""""''"'"""""'"""""""""'"""'""""""" No

Exhibit ''K" Enterprise Funds .................. ""'"""""""""""""""'""""""""""""""""""""""""""""""""""""""""""'""""""""""""""""'"""""""""""'" No

Exhibit "L" Internal Service Fun~.~ ............ """""""'"-"'"'""'"""""'""""""""""'"''""""''""'""""""'""""'"--""""" ......... " .... " .............. ""'"'"""""''"" No

Exhibit "Y" Certificate of Excise Board Estimate of Needs

Exhibit "Z" Publication Sheet

S.A.&I. Form 263JR97 Entity: Delaware County, 21

Yes

Yes

Thursday, September 29,2011

E-2

DELAWARE COUNTY 2011-2012

ESTIMATE OF NEEDS AND FINANCIAL STATEMENT OF THE

FISCAL YEAR 20 I 0-20 II

DELAWARE COUNTY, STATE OF OKLAHOMA STATE OF OKLAHOMA, COUNTY OF DELAWARE, ss:

To the County Excise Board of said County and State, Greeting:-Pursuant to the requirements of 68 O.S. 1991 Section 3002, we submit herewith for your consideration, the within statement of the fiscal condition ofthe County of Delaware , State of Oklahoma, for the fiscal year beginning July 1, 2010 and ending June 30,2011, together with an itemized statement of the estimated needs thereof for the fiscal year beginning July l, 2011 and ending June 30,2012. The same have been prepared in conformity to Statute, in relation to which be it further noted that:

1. We, the members ofthe Board of County Commissioners of said County and State, do hereby certify that the statements herein submitted show the true and correct conditions of the fiscal affairs of said County for the fiscal year ending June 30, 2011, that said statements comprise a "full and accurate statement ofthe assessments, receipts and expenditures ofthe preceding year, made out in detail under separate heads" as required by 19 O.S. 1991 Section 345; that said preparation was had at an official session of said Board, begun on the first Monday in July, 2011 pursuant to the provisions of68 O.S. 1991 Section 3002.

2. And we further certify that the estimates of the several amounts necessary for current expenses for the fiscal year beginning July 1, 20 11 and ending June 30, 20 12 as shown under "Schedule 8"were prepared and filed with the Board of County Commissioners as of the first Monday in July 2011, that the same have been correctly entered, and that all estimates made are entered as certified by Department Heads for the respective purposes herein set out. We further certify that the sums requested for salaries of county officers and the deputies are calculated and based upon authority of salary statutes currently effective and applicable in this county.

Court Clerk

Filed this iJ!_ day of Q rL0q 12?\. , 2011 Secretary and Clerk or Excise Board, Delaware County, Oklahoma.

Pa e 1

S.A.&I. Form 2631R97 Entity: Delaware County, 21 Thursday, September 29, 20 II

E-3

Honorable Board of County Commissioners Delaware County

We have compiled the 2010-2011 financial statements and 2011-2012 Estimate ofNeeds (S.A.&I. Fonn 2631R97) and 2011-2012 Publication Sheet (S.A.&I. Fonn 2631R97, Exhibit "Z") included in the accompanying prescribed fonn in accordance with Statements on Standards for Accounting and Review Services issued by the American Institute of Certified Public Accountants. The financial statements and schedules have been prepared on a prescribed basis of accounting that demonstrates compliance with the cash basis and the budget laws of the State of Oklahoma which is a basis of accounting other than generally accepted accounting principles.

Our compilation was limited to presenting, in the fonn prescribed by the State Auditor and Inspector of Oklahoma, infonnation that is the representation of management. We have not audited or reviewed the accompanying financial statements and schedules referred to above and, accordingly, do not express an opinion or any other fonn of assurance on them.

These financial statements and schedules are presented in accordance with the requirements of the State of Oklahoma are. ~ot intended to be ·'li.. presentation in conformity with generally accepted accounting principles. This report is intended soley for the infonnation and use of Delaware County and for filing with the State Auditor and Inspector, of Oklahoma and should not be used for any other purpose. Management has elected to omit substantially all ofth~ dis~losures required by generally accepted accounting principles. If the omitted disclosures were inciuded in the.fimincial statements and schedules, they might influence the user's conclusions about the financial positioh and the r~sulis of operations. Accordingly, these financial statements and schedules are not designed for those who are not infonned about such differences.

Turner & Associates, PLC

##############

Pa e 2

S.A.&I. Form 263 I R97 Entity: Delaware County, 21 Thursday, September 29,201 I

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Pa e 3

AFFIDAVIT OF PUBLICATION

STATE OF OKLAHOMA, COUNTY OF DELAWARE

Pe=nally appeared before me, tho undersigned Notary Publio, ~ ~ ~ Q}.., County Clerk of the County and State aforesaid, who being first duy sworn according to law, deposes and says: That he/she complied with the law by having the financial statement for the fiscal year ending June 30, 20 II, and the estimated needs and the estimated income from sources other than ad valorem taxes, for the fiscal year beginning July I, 20 II and ending June 30, 2012 published in one issue of the Jay American a legally-qualified newspaper published • of general circulation, in said county (strike inapplicable phrase)

a copy of which together with proof of publication is herewith attached marked Exhibit "Z" and made a part

'''"''' ofhereof. '''ouNTI' ,,,, .... ' ~ •••••• fi<: •. .',,

~ ~ ~ ····-·.1'-r', ~ .......... · ... · ~·. ·. ~ = • tl I ': . .• • ... _. •. ":, M* - :·~~.; _ ·: = - ..... ~~~. -County Clerk -; o •• • .. ;~~-· ·1 • _.• • • ::

-~ ... t-Z• ~-~· ..... , '- . .... . .. . . ... '_."1'J.t..•. * ....... ··~- ,' ,.., ~b······· o:...,,

',;;~ couN1'\''' ''''""' Subscribed and sworn to before me this _J_ day of 0 ~A.. ,2011.

4-.: ........ ,.,. ..... () q-, _,..,-I~ . ./-/'~'·. , r;····· .. ·

tf"lw' .. •· ~ . 1f' ... __ M_C ___ .;....._ -E---~~·~.~"' oH ~ 1- •• \

y ommiSSion xp1res f 'T ~l. 1-+ .) ·: • .- 4 40 llYU 0 . ~ ~ ,: t;.>:~•;:~,,.,;,o:

' : ... ~ ' 1 o n d : :• ~ ~ . '((' ~ :. • ., _ . ._::3 ~: '•S,

\ \ '~ 6-b-10 ...-~·~,· ·. ..· ~ ~"" . . .. .... "' .... ' · .. , '( i \" •••••• ................. ,,,,'

S.A.&I. Form 2631R97 Entity: Delaware County, 21 Thursday, September 29,2011

E-5

~ .· .. · \\. ~: '('

r

THIS PAGE fNTENTIONALL Y LEFT BLANK

E-6

I

I

GENERAL FUND ACCOUNTS COVERING THE PERIOD JULY I, 2010, to JUNE 30, 20 II ESTIMATE OF NEEDS FOR 2011·2012

EXHIBIT"A"

Schedule I. Current Balance Sheet. June 30, 20 II

ASSETS: Cash Balance June 30, 20 II

Investments TOTAL ASSETS

LIABILITIES AND RESERVES: Warrants Outstanding Reserve for Interest on Warrants Reserves From Schedule 8

TOTAL LIABILITIES AND RESERVES

CASH FUND BALANCE JUNE 30, 2011 TOTAL LIABIUTJES. RESERVES AND CASH FUND BALANCE

Schedule 2. Revenue and Requirements • 20 11·20 12 Detail

REVENUE: Cash Balance June 30,2010 $ 232,412.58 Cash Fund Balance Transferred From Prior Years $ I 898.95 Current Ad Valorem Tax Apportioned s 3,094 273.33 Miscellaneous Revenue Apportioned $ 1,199,118.34

TOTAL REVENUE

REQUIREMENTS: Claims Paid by Warrants Issued s 4,201,218.00 Reserves From Schedule 8 s 267.36 Interest Paid on Warrants $ . Reserve for lntCfest on Warrants s .

TOTAL REQUIREMENTS

ADD: CASH FUND BALANCE AS PER BALANCE SHEET 6-30-2011 TOTAL REQUIREMENTS AND CASH FUND BALANCE

Schedule 3, Cash Fund Balance Anal~sis ·June 30, 20 II ADDITIONS:

Miscellaneous Revenue Collected in Excess of Estimates-Net Warrants Estopped, Cancelled or Converted Fiseal Year2010-2011 Lapsed Appropriations Fiscal Year 2009-2010 Lapsed Appropriations

Ad Valorem Tax Collections in Excess of Estimate Prior Years Ad Valorem Tax

TOTAL ADDITIONS

DEDUCTIONS: Supplemental Appropriations Current Tax in Process of Collection

TOTAL DEDUCTIONS

Cash Fund Balance as per Balance Sheet 6-30-2011 Composition of Cash Fund Balance:

Cash ash Fund Balance as per Balance Sheet 6-30-20 II

PAGEl

Amount

$ 472.628.06 $ . $ 472,628.06

$ 146,142.86 $ . s 267.36 s 146,410.22

s 326,217.84 $ 472,628.06

Total

$ 4,527,703.20

$ 4,201,485.36

$ 326,217.84 s 4,527,703.20

I Amount

s 103,873.17 s . s 276.851.06 $ 1,898.95

s . $ .

I s 382.623.18

$ 49.511.76 $ 4,914.38 $ 54,426.14

s 326,217.84

s 326,217.84

Is 326,217.841

S.A.&I. Form 2631 R97 Enuty: Delaware County, 21 Thursday, September 29,2011

E-7

GENERAL FUND ACCOUNTS COVERING THE PERIOD JULY I, 2010, to JUNE 30, 2011

ESTIMATE OF NEEDS FOR 2011-2012 EXHIBIT" A" 2a Schedule 4, Miscellaneous Revenue

2010.201 I ACCOUNT SOURCE AMOUNT ACTUALLY

ESTIMATED COLLECTED 1000 CHARGES FOR SERVICES II II County Clerk Fees $ 210,180.40 s 226,194.37 1112 Sheriff Fees $ . $ . 1113 County Treasurer Fees $ $ 221.00 I I I 4 Court Clerk Costs and Fees $ . s . I II 5 District Attorney Fees $ . s . 1116 County Engineer Fees (Ref. Plannning Commission) $ . $ . I I 17 County Health Fees s . $ . I 118 Election Board Overtime & Reimbursements s 1,067.10 s 949.08 1119 Prior Y car Ad Valorem s 113,722.96 s 128,264.23 1120 Retirement Reimbursements s . s .

Total Charges For Services $ 324,970.46 s 355,628.68 ~RGOVERNMENTALREVENUES

2000 INTERGOVERNMENTAL REVENUES· LOCAL SOURCES: 2111 Court Fund Fees $ 28,000.00 s 28,000.00 21121iousing Authority Payments in Lieu orTax Revenue s 83.34 $ 72.00 2113 Revaluation of Real Property Reimbursements s 351,973.63 $ 351,973.63 2114 Visual Inspection s . s . 2115 M & M Lien Fees $ . s . 2116 Assignment Fees s . s . 2117 School Deputy Reimbursement $ . $ . 2118 O.S. U Extension Reimbursement s . $ . 2119 County Library Fines s . s . 2120 Public Health Contributions s . $ . 2121 Highway Budget Account Miscellaneous $ . $ . 2122 Other· $ . s . 2123 Other- $ . s . 2124 Other· $ . $ .

Totai-LocaiSourccs $ 380,056.97 $ 380,045.63

3000 INTERGOVERNMENTAL REVENUES ·STATE SOURCES: 3111 County Sales Tax • OTC s . $ . 3112 Motor Vehicle Collections for Counties • OTC Code OBI 5 $ 173,730.76 s 174,162.73 3113 Boat & Motor License· OTC Code 6415 s . $ . 3114 Vehicle Registration (Title Fees)· OTC Code 6815 $ . s . 311 5 Aircraft License and Registration • OTC Code 6615 $ . $ . 3116 Motor Vehicle Stamps· OTC $ 2,689.70 s 2,799.61

3117 Othcr-OTC ·Tobacco Tax $ 32 774.96 s 38,177.40 3118 Other-OTC s . s . 3119 Other· OTC s . . s .

Sub-Total- OTC s 209,195.42 s 215,139.74

3211 Fish and Game Fines s 806.20 s 798.72 3212 State Election Reimbursement s 45,193.33 $ 45,193.33 3213 State Payments in Lieu ofTax Revenue s . s . 3214 Homestead Exemption Reimbursement s . s . 3215 Additional Homestead Exemption Reimbursement s . $ . 3216 Transportation of Juveniles $ . $ . 3217 Documentary Stamps s . $ . 3218 Farm Implement Tax Stamps $ 328.55 $ 497.35 3219 State Grants s s . Contmued on page 2b Thursday, September 29, 2011 S.A.&I. Form 2631 R97 Entity: Delaware County, 21

.•

E-8

$

$

$

$

$ $

$

$

$

$

$

$

s s $

$

$

$

$

s $

s $

$

s s

s $

$

$ $

s s s $ $

s s s s $

s s s $

2010-201 I ACCOUNT

OVER (UNDER)

16,013.97

-221.00

--. .

{ll8.02 14,541.27

-30,658.22

. (11.34

. -. . -. -. . . . .

(11.34

. 431.97

.

.

. 109.91

5,402.44

--

5,944.32

(7.48

--. . . -

168.80 .

GENERAL FUND ACCOUNTS COVERING THE PERIOD JULY I, 2010, to JUNE 30, 2011 ESTIMATE OF NEEDS FOR 2011-2012

BASIS AND 2011-2012 ACCOUNT

LIMIT OF ENSUING CHARGEABLE ESTIMATED BY ESTIMATE INCOME GOVERNING BOARD

90.00o/c $ - $ 203,574.93

90.00o/c $ - $ -90.05o/c $ - $ 199.00 90.000A $ - $ -90.000A $ - s -90.000A $ - s . 90.000A $ - s . 90.00o/c s - $ 854.17

111.72o/c $ - s 143,293.98 90.000A $ . $ .

$ . $ 347,922.08

IOO.OOo/c $ - $ 28,000.00 90.00o/c s - $ 64.80 88.8lo/c s . $ 312,574.78 90.00"/c s - $ . 90.00"1. s - $ . 90.00"1. $ - $ . 90.00o/c $ . $ -90.00"1. $ . $ . 90.00"A $ . s . 90.00o/c $ . s . 90.00% s . $ -90.0001. $ . $ . 90.00% $ - s . 90.00o/c $ . $ -

s . $ 340,639.58

90.000/c $ - s . I 00.000/c $ - $ 174,162.73

90.00"1. $ - s . 90.000/c $ - $ . 90.000/c $ - $ . 90.00"1. $ . s 2,519.65

90.00o/c s . $ 34,359.66

90.00o/c s . s -90.00o/c $ - s .

$ - s 211,042.04

90.00o/c s . s 718.85

IOO.OOo/c s - $ 45,193.33 90.000A s . s -90.000/c $ - s . 90.000/c s . s . 90.00"A s - s . 90.000/c $ - s . 90.000A s - s 447.62 90.000A $ - $ .

S.A.&l. Form 2631 R97 Ent1ty: Deh1warc County, 21

Page 2a

APPROVED BY EXCISE BOARD

$ 203,574.93 $ -$ 199.00 $ -s -s -$ -$ 8S4.17 s 143,293.98 s -$ 347,922.08

$ 28,000.00 $ 64.80 $ 312,574.78 s -$ -s -$ . $ -$

s -$ -$ -$ -$ -s 340,639.58

s -$ 174,162.73 $ -$ -$ -s 2,519.65

$ 34,359.66

s $ -s 211,042.04

s 718.85 s 45,193.33 $ -s -$ . s -$ -s 447.62 $ . Thursday, September 29, 2011

E-9

I

I

GENERAL FUND ACCOUNTS COVERING THE PERIOD JULY I, 2010, to JUNE 30,2011 ESTIMATE OF NEEDS FOR2011·2012

EXHIBIT"A" 2b Schedule 4, Miscellaneous Revenue

2010.2011 ACCOUNT SOURCE AMOUNT ACTUALLY

Continued from page 2a ESTIMATED COLLECTED 3220 District Attorney Reimbursement • State $ . $ . 3221 Civil Defense Reimbursement $ . $ . 3222 Emergency Management Reimbursement $ . $ 3223 Food Stamp Reimbursement $ . $ . 3224 Tick Eradication Reimbursement $ . s . 3225 Welfare Agencies Miscellaneous $ . s . 3226 Other- $ . s . 3227 Other· $ . $ . 3228 Other- $ . $ .

Total State Sources s 255,523.50 s 261,629.14 4000 INTERGOVERNMENTAL REVENUES· FEDERAL SOURCES: 4111 Flood Control s . s . 4112 Federal Grants s . s . 4113 Federal Payments in Lieu ofTax Revenues $ . s . 4114 Bureau ofLand Management s . s . 4115 District Attorney Reimbursement· Federal $ . s . 4116 J .T.P.A. Salary Reimbursement $ . $ . 41170ther- s . s . 41180ther- s . s . 4119 Other- s . $ .

Total Federal Sources s . s . Grand Totallnter&overnmental Revenues lis 635,580.471 s 641,674.77

5000 MISCELLANEOUS REVENUE: 5 Ill Interest on Investments s 134,311.28 s 92,129.98

5 112 Rental or Lease of County Property $ . s . 5 113 Sale of Countv Property s . s . 5 114 Royalty s . s . 5 II 5 Individual Redemption s . s 956.15 5 116 Insurance Recoveries s . s 42,504.99 5117 Insurance Reimbursements s . $ 62,195.20

5118 Public Finance Authority Reimbursement s . s . 5119 Rural Fire Runs s . s . 5120Copies s 91.58 $ . 5 121 Return Check Charges $ . $ . 5122 Mowing & Trash Reimbursement $ . $ . 5 123 Utility Reimbursements $ . s . 5124 Resale Property Fund Distribution $ . $ . 5125 Estry ·Sales $ . $ . 5126 Vending Machine Commissions $ 291.38 $ 258.48 5127 Other Reimbursements $ . $ 1.326.02 51281ndian Delllltv Salary Reimbursement s . S 129 Retirement Reimbursement s . s 2,444.07 5130 Other- $ . $ . 5131 Other- $ . s .

Total Miscellaneous Revenue s 134,694.24 $ 201,814.89

6000 NON-REVENUE RECEIPTS: 6111 Contributions from Other Funds s . $ .

Grand Total General Fund I s 1,095,245.17 s 1,199,118.34

S.A.&I. Fonn 2631 R97 Ent1ty: Delaware County, 21 Thursd11y, September 29, 20 II

E-10

$

$

$

$

$

$

$

s s $

$

$

$

$

$

$ $

s s s s

$

$

s s s s $

s s s s s s $

$

s $

s s s $

$

I:

GENERAL FUND ACCOUNTS COVERING THE PERIOD JULY I, 2010, to JUNE 30,2011 ESTIMATE OF NEEDS FOR 2011-2012

2010-2011 ACCOUNT BASIS AND 2011-2012 ACCOUNT

OVER LIMIT OF ENSUING CHARGEABLE ESTIMATED BY (UNDER) ESTIMATE INCOME GOVERNING BOARD

- 90.00% $ - $ -- 90.00o/c $ - $

- 90.00% $ - $

- 90.00o/c $ - $ -- 90.00o/c $ - $ -- 90.00o/c s - $ -- 90.00o/c $ - $ -- 90.00% $ - s -- 90.00"/c $ - $ -

6,105.64 $ - s 257,401.84

- 90.00o/c $ - s -- 90.00o/c $ - $ -- 90.00"1. $ - $ -- 90.00o/c $ - $ -- 90.00% $ - $ -- 90.00"/c $ - $ -- 90.00o/c $ - $ -- 90.00"/c $ - s -- 90.00"/c $ - s -- s - s -

6,094.30 Is - ns 598,041.421

(42,181.30 90.00o/c s - s 82,916.73

- 90.00"1. $ - $ -- 90.00"/c s - s -- 90.00% $ - s -

956.15 90.00% s - s 860.54 42,504.99 0.00% s - $ -62,195.20 100.00"/c $ - s 62,195.20

- 90.00"1. s - s -- 90.00% s - s -

(91.58 90.00"1. $ - $ -- 90.00o/c s - $ -- 90.00"1. s - s -- 90.0001. s - s -- 90.00o/c s - $ -- 90.00% s - s -

(32.90 90.00o/c $ - $ 232.63

1,326.02 O.OOo/c $ - $ -- 0.0001. $ - $ -

2,444.07 100.00% s - s 2,444.07

- 90.000/c $ - $ -- 90.000/c s - s -

67,120.65 s - s 148,649.17

..... ,-,! 90.0001. s - s -s - s 1.094,612.67

S.A.&I. Fonn 2631 R97 Ent1ty: Delaware County, 21

Page2b

APPROVED BY EXCISE BOARD

$ -$ -$ -$ -$ -$ -$ -s -$ -s 257,401.84

s -$ -$ -$ -$ -$ -s -$ -s -s -$ 598,041.42

s 82,916.73

$ -s -s -s 860.54 s -s 62,195.20

$ -s -$ -s -s -s -$ -s -$ 232.63 $ -s -s 2,444.07 s -s -s 148,649.17

s -s 1,094,612.67

Thursday, September 29,2011

E-11

GENERAL FUND ACCOUNTS COVERING THE PERIOD JULY I, 2010,to JUNE 30,2011

ESTIMATE OF NEEDS FOR 2011·2012 EXHIBIT "A"

I Schedule 51 Ex~ditures General Fund Cash Accounts of Current and All Prior Years

~T AND ALL PRIOR YEARS

Cash Balance Reported to Excise Board 6-30-2010 Cash Fund Balance Transferred Out

Cash Fund Balance Transferred In Adjusted Cash Balance Ad Valorem Tax Apportioned To Year In Caption Miscellaneous Revenue (Schedule 4) Cash Fund Balance Forward From Preceding Year

Prior Expenditures Recovered TOTAL RECEIPTS TOTAL RECEIPTS AND BALANCE Warrants of Year in Caption Interest Paid Thereon

TOTAL DISBURSEMENTS CASH BALANCE JUNE 30, 2011

Reserve for Warrants Outstanding Reserve for Interest on Warrants

Reserves From Schedule 8

TOTAL LIABILITES AND RESERVE DEFICIT: (Red Figure)

CASH BALANCE FORWARD TO SUCCEEDING YEAR

hedule 6, General Fund Warrant Account of Current and All Prior Yean

CURRENT AND ALL PRIOR YEARS

Warrants Outstanding 6-30-20 I 0 of Year in Caption

Warrants Registered DurinR Year TOTAL

Warrants Paid During Year Warrants Converted to Bonds or Judgements

Warrants Cancelled Warrants Estopped by Statute

TOTAL WARRANTS RETIRED

I BALANCE WARRANTS OUTSTANDING JUNE 30,2011

~~le 7, 2010 Ad Valorem Tax Account et Valuation Certified To County Excise Board 310,285,329.00 10.450 Mills

Total Proceeds of Levy as Certified Additions:

Deductions: Gross Balance Tax Less Reserve for Delinqent Tax Reserve for Protest Pending Balance Available Tax Deduct 2010 Tax Appartioned

Net Balance 2010 Tax in Process of Collection or Excess Collections

S.A.&I. Form 2631R97 Entity. Delaware County, 21

3

I 2010-2011

$ . $ . $ 232,412.58 $ 232,412.58

s 3,094,273.33

s 1,199,118.34

s 1,898.95

s . $ 4,295,290.62

s 4,527,701.20

s 4,055,075.14 s . s 4,055,075.14 s 472,628.06

s 146,142.86 $ . s 267.36

s 146,410.22

s . s 326,217.84

TOTAL

s 130,482.48

$ 4,217,257.50 s 4,347,739.98

s 4,201,597.12

s . s . s . s 4,201,597.12

ns 146,142.861

Amount

s 3,242,481.69 s . s . s 3,242,481.69

s 143,293.98

s . s 3,099,187.71

s 3,094,273.33 $ 4,914.38 s .

Thursday, September 29,2011

E-12

Schedule 5, (Continued} 2009-2010

s 380,833.51 s s 232,412.58 s s - $

$ 148,420.93 s s - $

$ - s $ - $

$ - s $ - $

s 148,420.93 $

s 146,521.98 s $ - s s 146,521.98 s $ 1,898.95 $

s - $

$ - $

$ - $

$ - $

$ - $ $ 1,898.95 s

I Schedule 6, !Continued)

I 2010-2011 $ - s s 4,201,218.00 s s 4,201,218.00 $

$ 4,055,015.14 $

$ - $

$ - $

$ - $

s 4,05S,o7S.I4 s $ 146,142 $

GENERAL FUND ACCOUNTS COVERING TilE PERIOD JULY I, 2010, to JUNE 30, 2011 ESTIMATE OF NEEDS FOR 2011-2012

2008-2009 2007-2008 2006-2007 2005-2006 2004-2005

- s - s - s - s - s - $ - $ - $

- s - s - s - s - $ - $ - $ - s - s - $ - $ - s - $ - $ - s - $

- $ - $ - $ - $

- s - s $ - $

- $ - s - $ - $

- s - s - s - $

- s - s - s - s - s - s s - s - s - s - s - s - s - $ - $ - s - $ - $ - $ - s - $ - $ - s - $

- $ - $ - $ . $

- $ - s - $ - s - $ - $ - $ - $

- $ - $ - $ - $

2009-2010 2008-2009 2007-2008 2006-2007 2005-2006 130,482.48

I: -

I : - $ -

I: 16,039.50 - - s . 146,521.98 - - s -146,521.98 $ - s - s - $

- $ - s - $ - $

- $ - $ - $ - $

- $ - $ - $ - s 146,521.98 $ - s - s - s

- s - $ - $ - $

--

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

-

------

I Schedule 9, General Fund Investments

I I Investments lJQUJDA TIONS Barred

INVESTED IN on Hand Since By Collections Amortized by June 30,2010 Purchased of Cost Premium Court Order

s - $ - s - $ - $

$ - $ - s - s - $

s . $ . s . s . $

s . s . $ - s - s s . s . $ . s - s $ - s - s - s - s s - s - $ - s s s - $ - $ - s - $

s - s - s - s - s $ - s - s . s - s

TOTAL INVES'TMENTS Is . II s . II s - lis - I s

Pagel

s Todl

380,833.51 $ 232,412.58

s 232,412.58 s 380,833.51 $ 3,094,273.33 $ 1,199,118.34 $ 1,898.95

s -$ 4,295,290.62

s 4,676,124.13

s 4,201,59712 s -s 4,201,597.12 $ 474,527.01

$ 146,142.86 $ -$ 267.36 s 146,410.22

s -$ 328,116.79

I 2004-2005 I

II: -

I --

$ -$ -$ -s -$ -s -

I Investments

on Hand June 30, 20 II

- $ -- s -- $ . . $ -- s -- $ -- $ -- s -. s -- s -- $ -

S.A.&I. Form 2631 R97 Entaty: Delaware County, 21 Thursday, Septentber 29,2011

E-13

GENERAL FUND ACCOUNTS COVERING THE PERIOD JULY I, 2010, to JUNE 30,2011 ESTIMATE OF NEEDS FOR 2011-2012

EXHIBIT"A"

Schedule 8(a}, Report Of Prior Year's Expenditures

FISCAL YEAR ENDING JUNE 30,2010 DEPARTMENTS OF GOVERNMENT RESERVES WARRANTS BALANCE

APPROPRIATED ACCOUNTS 6-30-2010 SINCE LAPSED ISSUED APPROPRIAnONS

OJ DISTRICT ATIOURNEY ·STATE: 0 I a Personal Services s . s . $ . Olb Part Time He!il_ $ . $ . $ . Ole Travel $ . $ . $ . Old Maintenance and Operation $ . s . $ . Ole Caoital Outlay $ . s . $ . 0 I flntergovemmental $ . s . s . Olg Other· $ . $ . $ . 01 Total $ . $ . $ . 02 DISTRICT A TIORNEY ·COUNTY; 02a Personal Services s . s . s . 02b Part Time Help s . $ . $ . 02cTravel s . $ . s . 02d Maintenance and Operation $ . s . s . 02e Capital Outlay $ . s . $ . 02f Intergovernmental $ . $ . $ . 02g Law Library $ . $ . s . 02h Other· $ . $ . $ . 02Total $ . $ . $ . 04 COUNTY SHERIFF: 04a Personal Services $ . $ . $ . 04b Part Time Help s . $ . $ . 04cTravel $ . s . $ . 04d Maintenance and Operation $ 13,400.00 $ 12,016.32 $ 1,383.68

04e Capital Outlay $ . $ . $ . 04f Intergovernmental $ . $ . s . 04g Sheriffs Fees $ . s . $ . 04h Board ofPrisoners $ . $ . s . 04i Other- $ . $ . $ . 04 Total $ 13,400.00 $ 12,016.32 $ 1,383.68

06 COUNTY TREASURER: 06a Personal Services $ . $ . $ . 06b Part Time Help s . $ . $ . 06cTravel $ . $ . s . 06d Maintenance and Operation $ . $ . s . 06e Capital Outlay s . $ . $ . 06f Intergovernmental s . s . s . 06g0ther- $ . s . s . 06 Total $ . $ . $ . 08 COUNTY COMMISSIONERS: OBa Personal Services $ . $ . $ . 08b Part Time Help $ . $ . $ . 08cTravel s 144.00 $ 144.00 $ . 08d Maintenance and O__ll!ration $ . $ . $ . 08e Capital Outlay $ 892.10 $ 892.10 $ . 08flntergovernmental $ . $ . $ . 08~t0thcr- s . $ . $ . 08 Total s I 036.10 s 1,036.10 s .

4a

ORIGINAL API'ROPRIAnONS

s . s . s . s . s . $ . $ . $ .

$ . s . $ . s . $ . $ . $ 4,000.00 $ . $ 4,000.00

$ 777,500.00 $ . $ 7,750.00

s 45,000.00 $ 10,000.00 $ . $ . $ . $ . $ 840,250.00

$ 172,708.99 $ . $ 5,170.00 $ 13,500.00 $ 2,500.00 s . $ . $ 193,878.99

s 152,270.69 $ . s 27,000.00 $ 1,500.00 $ . s . s . s 180,770.69

S.A.&I. Form 2631 R97 Entity: Delaware County, 21 Thursday, September 29, 20 II

E-14

$

$

$

$

$

$

s $

$

$

$

s $

$

$

s s

$

s $

s $

$

s s s $

s $

s s s s s s

s $

s $

$

s $ s

SUPPLEMENTAL ADJUSTMENTS

ADDED CANCELLED

. $ .

. $ .

. s .

. s .

. s -

. $ .

. s .

. s .

. $ .

. s .

. s .

. s .

. s .

. $ -

. $ .

. s .

. $ .

7.70 s . . $ .

0.80 $ . . $ 0.80 . s . . $ -. $ -. $ . - s .

8.50 $ 0.80

- s -. s . - s .

1,212.00 $ . - s 1,212.00 . $ . - $ .

1,212.00 $ 1,212.00

8,098.56 s . . $ . . s 1,398.37 . $ 120.19

53.12 s . . s . . $ .

8,151.68 s 1,518.56

GENERAL FUND ACCOUNTS COVERING THE PERIOD JULY I, 2010, to JUNE 30, 20 II ESTIMATE OF NEEDS FOR2011-2012

Page4a

Governmental Budget Accounts FISCAL YEAR ENDING JUNE 30, 2011 FISCAL YEAR 2011-2012

NET AMOUNT WARRANTS RESERVEs LAPSED NEEDS AS APPROVED BY OF ISSUED BALANCE ESTIMATED BY COUNTY

API'ROPRJAnONS KNOWN TO BE GOVERNING EXCISE BOARD UNENCUMBERED BOARD

$ . $ $ . $ $ . $ . $ . $ . $ . $ . s . $ . s . $ . s s . s . s . s . $ . $ $ . s . s . $ . s . $ . s . s . s . $ . s . $ . s . $ . s . s . $ . s . $ . s . s . $ . $ . $ . $ . s . $ .

$ . $ . s . $ . s . $ -$ . $ . $ . s . $ . $ . s . $ . s - $ . s . $ . $ . $ . $ . $ . $ . $ . $ . s . s . $ . $ . $ . $ - $ . $ . $ . $ . s . s 4,000.00 $ 3,824.00 s . $ 176.00 s 4,000.00 $ 4,000.00 s . $ - s - $ . s . s . $ 4 000.00 $ 3,824.00 $ . s 176.00 s 4,000.00 $ 4,000.00

s 777,507.70 s 771,453.47 s . s 6,05423 s 195,S50.00 s 795,550.00

s . s . $ - s - s . $ . $ 7750.80 $ 7,750.80 s . $ . $ 7,752.00 s 7,752.00 $ 44,999.20 $ 44,983.57 s . $ 15.63 s 45,000.00 $ 45,000.00 $ 10,000.00 $ 10000.00 s - s - $ 10,000.00 $ 10,000.00 $ - s . $ . $ . $ . $ . $ . s . $ . $ - $ . $ . s - $ . $ . $ . $ - $ . $ . s . $ - $ . $ . $ -$ 840,257.70 $ 834,187.84 $ . $ 6,069.86 s 858,302.00 s 858,302.00

s 172,708.99 s 171,802.95 $ . s 906.04 s 172,708.99 s 172,708.99

s . s . s . s . s . s . $ 5,170.00 s 5,167.20 $ . $ 2.80 $ 5,170.00 $ 5,170.00

s 14,712.00 s 14,684.74 $ . s 27.26 s 16,000.00 s 16,000.00

s 1,288.00 s 1,288.00 s . s . $ 2,500.00 s 2,500.00

$ . s . $ . $ . $ . $ . s . $ . $ . s . $ - $ . $ 193,878.99 s 192,942.89 $ . $ 936.10 s 196,378.99 $ 196,378.99

s 160,369.25 $ 160,369.25 s . $ . $ 183,573.69 $ 183,573.69

$ . $ . s . $ . s . $ . s 25,601.63 s 25,601.63 s . s . $ 27,000.00 s 27,000.00

s 1,379.81 s 1.379.81 $ . s . s 3,000.00 s 3,000.00

s 53.12 s 53.12 s . $ 0.00 s 1,000.00 $ 1,000.00

$ . $ . $ . s . $ . $ . s . $ . $ . $ . $ . $ . $ 187,403.81 $ 187,403.81 $ . s 0.00 $ 214,573.69 $ 214,573.69

S.A.&I. Fonn 2631 R97 Ent1ty: Dclaw11rc County, 21 Thursday, September 29, 2011

E-15

GENERAL FUND ACCOUNTS COVERING mE PERIOD JULY I, 2010, to JUNE 30,2011 ESTIMATE OF NEEDS FOR 2011-2012

EXHIBIT"A"

Schedule 8(b), Report Of Prior Year's Expenditures FISCAL YEAR ENDING JUNE 30, 2010

DEPARTMENTS OF GOVERNMENT RESERVES WARRANTS BALANCE APPROPRIATED ACCOUNTS 6-30-2010 SINCE LAPSED

ISSUED APPROPRIA 110NS

09 COUNTY COMMISSIONERS O.S.U. EXTENSION: 09a Personal Services $ - $ - $ -09b Part Time Help $ 225.00 $ 212.31 $ 12.69 09cTravel $ - $ - $ . 09d Maintenance and Operation s 1,211.00 $ 1,201.87 $ 9.13 09e Capital Outlay s . s . $ . 09flntergovemmental s - s - $ -09g0ther· $ - $ . $ . 09 Total $ 1,436.00 $ 1,414.18 $ 21.82

10 COUNTY CLERK: lOa Personal Services $ - $ - $ . lOb Pan Time Help $ . $ . $ -JOe Travel $ . $ . $ . I Od Maintenance and Operation $ - $ . s . JOe Capital Outlay $ . $ - s -I Oflntergovemmental $ - $ - $ -I Og Lien Fees $ . $ - $ -OIOh Other- $ - $ . $ . IOTotal s . $ . $ . 14 COURT CLERK: 14a Personal Services $ - $ . $ -14b Part Time Help $ - $ - $ -14cTravcl $ - $ - $ -14d Maintenance and Operation s - $ - $ . 14e Capital Outlay $ - $ - $ . 14flntergovemmental s - $ . s -14g0ther- s - $ - $ . 14 Total s - $ - $ -16 COUNTY ASSESSOR: 16a Personal Services $ - $ - s -16b Part Time Help $ - $ - $ -16cTravel $ - s - $ -16d Maintenance and Operation $ - $ . $ -16e Capital Outlay $ - s - $ -16f Intergovernmental $ - s - $ -16g0ther- $ - $ . s -16h Other- s - s - $ . 16 Total s . s - $ . 17 REVALUATION OF REAL PROPERTY:

17a Personal Services s - $ - s -17b Pan Time Help s - s - s -17cTravel s . s - s . 17d Maintenance and Operation s - s . $ -17e Capital Outlay $ - s . s -17flntentovemmental s . $ - $ . 17g0ther- $ - $ - $ -17h0ther- s . s - s -17Total s . $ - $ .

4b

ORIGINAL APPROPIUA110NS

$ 28,368.00 $ 1,494.00 $ 15,300.00 $ 10,443.00 $ 76.00 $ -$ . $ 55,681.00

$ 240,241.20 $ -$ 7,300.00 $ 17,450.00 $ 500.00 $ . $ -s -s 265,491.20

$ 140,050.68 $ -s 6,500.00

s . $ . s -s . $ 146,550.68

$ 146,882.41

$ 25.00 $ 8,299.05 $ 8,000.00 $ 2,200.00

s -s -s -$ 165 406.46

$ 411,094.54 s 25.00 $ 20,000.00

s 41,000.00

s 6,800.00 $ -s -s 10,000.00 $ 488,919.54

S.A.&I. Form 2631 R97 Ent1ty: Delaware County, 21 Thursday, Seplember 29, 20 II

E-16

$

s $

s $

s s s

$

s s $

s s s s s

s $

$

$

$

s s s

s s $

s $

s $

$

s

s $

s s $

$

$

s $

SUPPLEMENTAL

ADJUSTMENTS ADDED CANCELU!O

. $ 6,364.00

. s .

. s 2,000.00 6,364.00 s -2,000.00 s -

. s -- $ -

8,364.00 s 8,364.00

. s .

. $ .

. s 555.00 555.00 s .

. $ . - s -- s . - s -

555.00 s 555.00

540.00 s -- $ -- s 540.00

- s -. s -- s -. s -

540.00 s 540.00

10,000.00 s -- s -

500.00 s -- $ -- $ 500.00

- s -- s . - $ .

10,500.00 s 500.00

- s 10,000.00

- $ -- s . - s . - $ -- $ -- s -- s . - s 10,000.00

GENERAL FUND ACCOUNTS COVERING THE PERIOD JULY I, 2010, to JUNE 30, 2011 ESTIMATE OF NEEDS FOR 2011-2012

Pa~te4b

Governmental Budget Accounts FISCAL YEAR ENDING JUNE 30, 2011 FISCAL YF.AR 2011-2012

NET AMOUNT WARRANTS RESERVES l-APSED NEEDS AS APPROVED BY OF ISSUED BAI.ANCE ESTIMATED BY COUNTY

APP!lOPRIATIOHS KNOWN TO BE GOVERNING EXCISE BOARD UNENCUMBERED BOARD

s 22,004.00 $ 21,663.03 s . s 340.97 s 29,880.00 s 29,880.00 $ 1,494.00 s . $ . $ 1,494.00 $ 1,494.00 s 1,494.00 s 13,300.00 s 13,159.99 $ . $ 140.QI s 12,300.00 $ 12,300.00 $ 16,807.00 s 14.502.14 $ 171.90 $ 2,132.96 $ 8,500.00 s 8.500.00 s 2.076.00 s 2,076.00 s . s . s 2076.00 s 2,076.00 s . $ $ . $ . $ $ $ . s . s . s . s . $ . s 55,681.00 $ 51,401.16 s 171.90 $ 4,107.94 s 54,250.00 s 54,250.00

s 240,241.20 s 240,177.96 $ . $ 63.24 s 234,127.20 s 234,127.20 s . s . s . $ . s . s . s 6,745.00 s 6,736.51 s . s 8.49 s 7,500.00 s 7,500.00 s 18,005.00 s 17,934.79 s 70.21 s . $ 20,354.00 s 20,354.00 $ 500.00 $ 474.75 s 25.25 $ . s 3,500.00 s 3,500.00 s . $ - s - s . s . s . $ - s . $ . $ . s . s . s . s - s . s . s . s -s 265,491.20 s 265,324.01 $ 95.46 s 71.73 s 265,481.20 s 265,481.20

$ 140,590.68 s 140,590.33 s - s 0.35 s 143,050.68 s 143,050.68 s . s - s - $ . $ . $ . s 5,960.00 $ 5,624.66 s - s 335.34 $ 6,500.00 $ 6,500.00 s . $ - s - s . $ . s . s . s - s - $ - s . s -s . s . s . s . s . s -s . s - s - $ . s . s -$ 146,550.68 s 146,214.99 s - s 335.69 s 149,550.68 s 149,550.68

s 156,882.41 s 153,609.08 s - s 3,273.33 s 143,882.41 s 143,882.41

s 25.00 s - s . $ 25.00 s 25.00 $ 25.00 $ 8,799.05 s 8,313.03 s . $ 486.02 s 11,299.05 s 11,299.05

s 8,000.00 s 7,703.77 s - $ 296.23 $ 8.000.00 $ 8,000.00

s 1,700.00 $ . $ . $ 1,700.00 $ 2,200.00 $ 2,200.00 $ - $ . $ - $ . $ . s . $ - $ . s . $ . $ - s -$ - $ . $ - $ . $ - s . s 175,406.46 s 169,625.88 s - s 5,780.58 $ 165,406.46 s 165,406.46

s 401,094.54 $ 308,915.62 s - s 92,178.92 $ 411,094.54 $ 411,094.54

$ 25.00 $ . s - s 25.00 s 25.00 s 25.00 $ 20,000.00 s 10,278.88 s - s 9,72112 s 20,000.00 s 20,000.00

s 41,000.00 s 32,112.95 $ . s 8,887.05 s 41,000.00 s 41,000.00

$ 6,800.00 s . $ . $ 6,800.00 $ 6,800.00 $ 6,800.00

$ - s - s . s - s . s s - s $ . s . s . $ . s 10,000.00 $ 4 780.56 s - $ 5,219.44 $ 10,000.00 s 10,000.00 s 478,919.54 s 356,088.01 s - $ 122,831.53 $ 488 919.54 $ 488,919.54

S.A.&I. Form 2631R97 Entity: Delaware County, 21 Thursday, September 29, 20 II

E-17

GENERAL FUND ACCOUNTS COVERING THE PERIOD JULY I, 2010, to JUNE 30,2011 ESTIMATE OF NEEDS FOR 2011-2012

EXHIBIT "A"

Schedule B(c), Report Of Prior Year's Expenditures FISCAL YEAR ENDING JUNE 30,2010

DEPARTMENTS OF GOVERNMENT RESERVES WARRANTS BALANCE APPROPRIATED ACCOUNTS 6-30-2010 SINCE LAPSED

ISSUED • APPROPIUA110NS

18 JUVENILE SHELTER BUREAU: -18a Personal Services $ - $ - $ -18b Part Time Help $ - $ - $ -I Be Travel $ - s - s -18d Maintenance and Operation $ - $ - $ . 18e Caoital Outlav s . s . s . !Sf Intergovernmental $ . $ . $ -18g0ther- $ . $ - $ . 18 Total $ - $ . $ . 19 DISTRICT COURT: 19a Personal Services $ . s . $ . 19b Part Time Help $ . $ . s . 19c Travel s . $ - $ . 19d Maintenance and Operation s . $ . $ . 19e Capital Outlay s . $ . $ . 19flntergovernmental $ . $ . $ . 19g Other- s . $ . $ . 19Total $ . $ . $ . 20GENERALGOVERNMENT 20a Personal Services $ . $ . s -20b Pan Time Help $ - $ - s . 20cTravel $ . $ . $ . 20d Maintenance and Operation $ 2,066.35 $ 1,572.90 $ 493.45

20e Capital Outlay s . s . $ . 20f Budget Preparation s . $ . $ . 20g Workmans Compensation $ . $ - s . 20h Retirement $ . $ - $ -20i Community Center $ - $ . s -20j Health Insurance $ . $ . s -20Total $ 2,066.35 $ 1,572.90 $ 493.45

21 EXCISE· EQUALIZATION BOARD: 2la Personal Services $ . s . s . 2lb Part Time Help $ - $ . $ -21c Travel s . $ - s -21d Maintenance and Operation $ . $ - s -21 e Capital Outlay $ - $ . s . 21 r Intergovernmental $ - $ . s -21g Other· $ . $ - s -21 Total $ . $ - s . 22 COUNTY ELECTION EXPENSE: 22a Personal Services s - $ - s -22b Part Time Help $ - $ . $ -22cTravel s . $ . $ -22d Maintenance and Operation $ - $ . s . 22e Capital Outlay s . s . $ . 22f Intergovernmental s - s - $ -22g Precinct Workers $ - s . $ . 22Total $ - s . $ .

4c

ORIGINAL APPROPIUA110NS

s -$ -$ . $ . $ . $ . s . s .

$ . $ . s . $ . s . $ . s . $ -

$ . $ -s . $ 325,000.00 $ 4,496.48

s s.ooo.oo $ 200,000.00

s 426,309.51 $ 15,000.00 $ 676,496.75 $ 1,652,302.74

$ 2,400.00

s . $ 1,200.00 $ 100.00 $ 100.00 $ -$ . $ 3,800.00

$ 86 887.42 s 1,200.00 $ 1,532.25 $ 9,148.00

s 250.00 $ . $ 250.00 $ 99,267.67

S.A.&l. Form 2631R97 Enury: Delaware County, 21 Thursday, September 29,2011

E-18

s s s $

s $

$ $

s s $

s s s s s

s s $

s s s s s $

s s

s $

$

s s $

s s

s s s s s s s $

SUPPLEMENTAL ADJUSTMENTS

ADDED CANCELLED

- s -- $ -- s . . $ . - s -. s -. $ . . $ .

- $ -- s -. s -. $ -. $ . . s -. $ . . s .

. s -- s -. s .

39,605.89 s -- s -- $ . - s . . s 297.09

2,500.00 s . - $ .

42,105.89 s 297.09

399.10 $ . - $ . . s -- s . - s . . $ -. s .

399.10 $ .

. s 1,391.43

. s .

. $ .

. $ . 2.000.00 s .

. $ -- s .

2,000.00 s 1,391.43

GENERAL FUND ACCOUNTS COVERING THE PERIOD JULY I, 2010, to JUNE 30,2011 ESTIMATE OF NEEDS FOR2011-2012

Page4c

Governmental Budget Accounts FISCAL YEAR ENDING JUNE 30, 2011 FISCAL YEAR 2011-2012

NET AMOUNT WARRANTS RESERVES LAPSED NEEDS AS APPROVED BY OF ISSUED BALANCE ESTIMATED BY COUNTY

APPROPRIATIONS KNOWN TO BE GOVERNING EXCISE BOARD UNENCUMBERED BOARD

$ - s - $ . $ . $ . s . $ - $ . $ . $ . $ $ . s - $ s . s . s - s . $ - $ . s . s . $ . s . s - s . $ - $ . $ . s $ - $ . s . $ . $ . $ . $ - $ . $ - s . $ . $ $ . s . $ . s - s . $ .

s . $ . $ - $ . s . $ . s . s . s . s - s - $

s - s . $ - s - s - $ $ - $ . $ . s . s . s s - $ . s s . s . s s - s . s . s - $ - s . s . s . s . s . s . s . s . s . s - s - s - $

$ - $ - s . $ . $ . $ . s . $ . s . s . s - s . s . s - $ . s - $ . s s 364,605.89 $ 361,662.87 $ . s 2,943.02 s 400.000.00 s 400,000.00

s 4,496.48 s - s . s 4,496.48 s 5,000.00 s 55,564.21

s 5,000.00 s 5,000.00 s . s . s 5,000.00 s 5,000.00

s 200,000.00 s 190,114.56 s . s 9,885.44 s 155,000.00 s 155,000.00 $ 426,012.42 s 394,408.06 s . $ 31,604.36 $ 406,000.00 $ 406,000.00 $ 17,500.00 s 16,443.21 s . s 1,056.79 s 20.000.00 s 20,000.00 $ 676,496.75 s 669,760.14 $ . s 6,736.61 s 670,000.00 s 670,000.00 s 1,694,111.54 s 1,637,388.84 $ - s 56,722.70 $ 1,661,000.00 s 1,711,564.21

$ 2,799.10 $ 2,637.61 $ . $ 161.49 s 2,400.00 $ 2,400.00

$ . $ . $ . $ . $ . s . $ 1,200.00 s 1,102.79 $ . s 97.21 s 1,200.00 $ 1,200.00

s 100.00 s 40.00 s . s 60.00 $ 100.00 s 100.00

$ 100.00 $ . s . $ 100.00 s 100.00 s 100.00

s - $ . $ . $ - s - $ . s . $ . s - s . s - s . s 4,199.10 $ 3,780.40 $ . $ 418.70 $ 3,800.00 $ 3,800.00

s 85,495.99 $ 85,206.39 $ - s 289.60 s 86,887.42 s 86,887.42

$ 1,200.00 s 198.00 $ . $ 1,002.00 $ 1,200.00 s 1,200.00

s 1,532.25 $ 477.46 $ . $ 1,054.79 s 3,500.00 $ 3,500.00

$ 9,148.00 $ 8,405.20 s . s 742.80 s 14,242.00 $ 14,242.00

s 2 250.00 s - $ . $ 2,250.00 $ 2,000.00 $ 2,000.00

s . s . s . $ . $ - s $ 250.00 s - $ . s 250.00 s 250.00 s 250.00 s 99.876.24 s 94,287.05 s . $ s.S89.19 s 108.079.42 s 108,079.42

S.A.&:I. Form 2631R97 Entity: Delaware County, 21 Thursday, September 29, 2011

E-19

EXHIBIT"A"

GENERAL FUND ACCOUNTS COVERING THE PERJOD JULY I, 2010, to JUNE 30, 2011 ESTIMATE OF NEEDS FOR2011-2012

Schedule 8(d), Report Of Prior Veal's Expenditures

FISCAL YEAR ENDING JUNE 30,2010 DEPARTMENTS OF GOVERNMENT RESERVES WARRANTS BALANCE

APPROPRIATED ACCOUNTS 6-30-2010 SINCE LAPSED ISSUED APPitOPRIAnOI'IS

23 INSURANCE· BENEFITS: 23a Hosoital s - s - $ . 23b Accident $ - $ - $ -23c Life s - s - s . 23d Property s - s . s -23e Workmans Compensation s - $ - s . 23f Unemployment s . s - $ -23R Retirement $ . s - $ -23h Sclflnsured $ . s . s . 23iFICA s . $ - s . 23j Other· $ - $ . $ -23 Total s - s - $ . 24 COUNTY PURCHASING AGENT: 24a Personal Services $ - $ - $ -24b Part Time Help s - s - s -24cTravcl $ - $ - $ -24d Maintenance and ODeration s - s - $ -24c Capital Outlay $ . s . s -24flntcrgovcmmental s - s - s -24a0ther- $ - $ - s . 24 Total $ - s - $ . 25 DATA PROCESSING: 25a Personal Services s - $ - $ . 25b Part Time Help s - $ . s -25c Travel $ - s . s . 2Sd Maintenance and Operation $ - $ . s . 2Se Capital Outlay s . s . s . 25flnteraovemmental s . $ . $ . 25ROthcr· $ . $ . $ -25Total $ . $ - s . 26 COUNTY SUPT. OF HEALTH 26a Personal Services s . $ . s . 26b Part Time Help $ . s . s . 26cTravel $ . s . $ . 26d Maintenance and Operation $ . $ . $ . 26c Capital Outlay $ . $ . $ . 26f lnter~tovemmcntal $ . $ . $ . 26R01her- $ - s . $ . 26Total $ . $ - $ . 27 WELFARE AGENCIES: 27a Personal Services $ . $ - $ . 27b Part Time Help $ . s . s . 27cTravel $ . s . s . 27d Maintenance and Operation $ . s . s . 27e Capital Outlay s . $ . s . 27f Jntergovemmenlal s . s . s -27a Omnd Gateway $ . s . $ -27 Total $ . s . $ .

4d

ORIGINAL APPROPRIA noNS

$ . s . s . s s . $ . s . $ -$ -$ . s .

$ . s . $ -s . $ -$ -s -$ .

s . s . $ . s . $ . $ . $ . s .

s . s $ . $ . $ . $ . $ . s .

s . s -s -s . $ -s -s -$ .

S.A.&I. Form 2631 R97 Entity: Delaware County, 21 Thursday, September 29,2011

E-20

s s s $

s $

s s s s $

$

$

s s $

$

$ $

s s $

s $

$

$ $

$

$

s s s s s $

s s s s s s s s

SUPPLEMENTAL ADJUSTMENTS

ADDED CANCELLED

. s .

. s .

. $ . - $ -- s -- $ -- $ -- $ -- s -- s -- $ -- s -- s -- s -- s -- s -- $ -- $ -- s -

- $ -- $ -- $ -- $ -- s -- s -- $ -- s -

- $ -- $ -- $ -- s -- s -- $ -- $ -- $ -- s -- s -- s -- $ -- s -- $ -- $ -- $ -

GENERAL FUND ACCOUNTS COVERING THE PERIOD JULY I, 2010, to JUNE 30, 2011 ESTIMATE OF NEEDS FOR 2011-2012

p age4d

Governmental Budget Accounts FISCAL YEAR ENDING JUNE 30, 2011 FISCAL YEAR 2011-2012

NET AMOUNT WARRANTS RESERVES LAPSED NEEDS AS APPROVED BY

OF ISSUED BALANCE ESTIMATED BY COUNTY APPROPRIATIONS KNOWN TO BE GOVERNING EXCISE BOARD

UNENCUMBERED BOARD

s . s . $ . s . $ . s . $ . s . $ . s . $ s $ . $ . s . s . s . $ . $ - s - $ - s - s - s s - s - s - s - s - s -$ - s - s . $ - $ - s s - $ - $ $ - s - $ -$ - s - $ - s - s - s -s . s - $ - s - s - s -$ - s - s - s - $ - s -$ - $ - $ - $ - s - s -

s - $ - $ - s - $ - s -$ - $ - s - s - s - $ -s - s - s - s - s - $ -$ - s - s - s - $ - $ . s - $ - $ - $ - $ - $ -$ - $ - $ - $ - $ - s -s - $ - $ - $ - $ - s -s - $ - $ . $ - s - $ -

s - $ - s - s - s - s -$ - $ - $ - $ - $ - $ -$ - $ - $ - s - s $ -$ - s - $ - $ - $ - $ -$ - $ - $ - s - $ - $ -$ - $ - $ . s - $ - $ -s - s - $ - $ - $ - $ -$ - s - s - s - $ - s .

s - $ - $ . $ - $ - s -$ - s - s - $ - s - s -s - s - $ - s - s - s -$ - s - s . s - $ - s -$ - $ - $ . $ - s - s -s - $ - s - $ - $ - $ -$ - $ - $ - $ - $ - s -$ - $ - $ - $ - $ - s -

$ - $ - $ - $ - $ - s -s - s - s - s - s - s s - s - s - s - $ - s -$ - s - $ . s - $ s -s - s - s - s - $ - $ -s - s - s - s - $ - s -s - s - s - s - s - s . s - s - s - s - s - s -

S.A.&I. Form 2631 R97 Entity: Delaware County, 21 Thursday, Se11tember 29,2011

E-21

EXHIBIT"A"

GENERAL FUND ACCOUNTS COVERING THE PERIOD 1UL Y I, 2010, to JUNE 30, 2011 ESTIMATE OF NEEDS FOR 2011-2012

Schedule S(c), ReDOrt OfPrior Yeats Exoenditures

FISCAL YEAR ENDING JUNE 30, 2010 DEPARTMENTS OF GOVERNMENT RESERVES WARRANTS BALANCE

APPROPRJA TED ACCOUNTS 6-30-2010 SINCE LAPSED ISSUED APPROPRIATIONS

28CHARJTY: 28a Personal Services $ - $ - $ -28b Part Time Help $ - s - $ -28cTravel $ - $ - $ -28d Maintenance and Operation $ - $ - $ -28e Capital Outlay $ - s - $ -28flntentovemmental $ - s - s -28~~:0ther- $ - s - s -28 Total $ - $ - $ -29 FIRE FIGHTING SERVICES:

29a Personal Services $ - $ - $ -29b Part Time Help $ - $ - $ -29cTravc1 $ - $ - $ -29d Maintenance and Operation $ - $ - $ -29e Capital Outlay $ - $ - s -29f Intergovernmental s - $ - $ -29a EQuipment Lease Rentals $ - $ - $ -29h Other- $ - $ - $ -29i Other- $ - $ - $ -29Total $ - $ - $ -30 RECORDING ACCOUNT: 30a Personal Services $ - $ - $ -JOb Part Time Help $ - s - s -JOe Travel $ - $ - s -30d Maintenance and Operation $ - s - s -JOe Capital Outlay s - $ - $ -JOflnter~tovemmental $ - $ - $ -JOE Other- $ - $ - $ -JO Total s - $ - s -Jl COUNTY ENGINEER: Jl a Personal Services $ - s - s -Jib Part Time Help $ - $ - s -JlcTravel s . $ . $ . Jl d Maintenance and Operation $ . s . $ . Jle Capital Outlay $ . $ . $ . 31 flntergovemmental s . $ . $ . Jl2 Other- $ . $ . $ . Jlh Other- $ - $ - $ -31 Total $ - $ - $ -32LIBRARY: 32a Personal Services s . $ - $ -32b Part Time Help $ - $ - s -32cTravel $ - $ - $ -J2d Maintenance and Operation $ - $ - $ -32e Caoita1 Outlay $ - $ - $ -32f lnter~tovemmental $ - $ - $ -J2g Other- $ - $ - $ -32 Total $ - $ - $ -

4e

ORIGINAL APPROPRIATIONS

$ -$ -$ -$ 1,000.00 $ -$ -$ -$ 1,000.00

s -$ -$ -$ -s -$ -$ -$ -$ -s -

$ -s -$ -$ -s . s -s -$ -

s . s . s . $ . $ . $ . $ . $ . $ -$ -$ -$ -$ . $ -$ -$ -$ -

S.A.&I. Form 2631 R97 Enbty: Delaware County, 21 Thursday, September 29,2011

E-22

$

$

$

$

$

s s s

s s $

s s $

$

s s s

s s s s s $

s s

$

s s $

s $

s s s

$

s s $

$

s $

s

SUPPLEMENTAL ADJUSTMENTS

ADDP.D CANCELLED

. $ .

. $ .

. $ .

. $ .

. $ .

. s .

. s .

. s -

. $ .

. $ .

. $ .

. $ . - $ . . s . . s . . s . . s -. s .

. s -. s .

. s -. s -. s -

. s -

. s -. s .

. s .

. s .

. s .

. s -

. s .

. $ .

. $ -

. s .

. s .

. $ .

. s .

. s .

. $ .

. s .

. $ .

. s .

. s .

GENERAL FUND ACCOUNTS COVERING THE PERIOD JUI.Y I, 2010, to JUNE 30, 2011 ESTIMATE OF NEEDS FOR2011·2012

Page 4e

Governmental Budget Accounts FISCAL YEAR ENDING JUNE 30, 2011 FISCAl. YEAR 2011-2012

NET AMOUNT WARRANTS RF.SERVES LAPSED NEEDS AS APPROVED BY OF ISSUED BALANCE ESTIMATED BY COUNTY

APPROPRIATIONS KNOWN TO BE GOVERNING EXCISE BOARD UNENCUMBERED BOARD

$ . $ . $ . $ . $ . $

s . $ . $ . $ . $ . $

s . s . $ . $ . $ . $ . $ I 000.00 $ 200.00 $ . $ 800.00 $ 1,000.00 $ 1,000.00 s . $ . s . $ . s . s $ - s . s - s . s . $ . s - $ . s - s . s . $

s 1,000.00 s 200.00 $ . s 800.00 s 1,000.00 $ 1,000.00

$ . s . $ . s . $ . $ . s . s . s . s . s . s . s . s . s . s . s . $ . s . s . $ . s . $ . s s . s . s . s . $ . s . s - s . $ . s . s . $

s . s - s . s . $ . s . s . s - s . s . $ . s s . $ . s - s . s . s $ . $ . $ - s . s . $ .

s . s . $ . s . $ . s . s . s - $ . s . s . $

$ . $ . s . $ . s . $ . $ . $ . s . $ . s . $ . $ . $ . s - $ . s . s s . s . $ . s . s . s . $ . s . s . s . s . $ . $ - s . $ - $ . $ . s

$ - $ . s - s . s . s . s . s . s . $ . s . s . s - s . s . $ . $ . $ . $ . s . s . s . s . s . s - s . s . $ . $ . s s - s . s . s . s . $ . s . s . s . s - $ . s s . $ . $ . s . $ . s . s - s . s . s . s . s .

s . $ . s - s . s . s s . s . s . $ . $ . s . s - s . $ . s . s . s . s . s . s - s . s . $ . $ . $ . s . s . s . $ . $ . s . $ . $ . s - $

$ . s . $ . $ . $ . $

s . s . $ . s . s - s . S.A.&I. Form 2631 R97 Entuy: Delaware County, 21 Thursday, September 29,2011

E-23

EXHIBIT"A"

GENERAL FUND ACCOUNTS COVERING THE PERIOD JULY I, 2010, to JUNE 30, 2011 ESTIMATEOFNEEDSFOR2011-2012

Schedule 8(1), Repon Of Prior Year's Expenditures

FISCAL YEAR ENDING JUNE 30,2010 DEPARTMENTS OF GOVERNMENT RESERVES WARRANTS BALANCE

APPROPRIATED ACCOUNTS 6-30-2010 SINCE LAPSED ISSUED APPROPRIAnONS

33 PUBLIC DEFENDER: 33a Personal Services s - s - s -33b Pan Time Help s - s - s -33cTravel s - s - s -33d Maintenance and Operation s - s - s -33e Capital Outlay s - s - s -33f Intergovernmental s - s - s -33g01her- s - $ - $ -33h Other- s - $ - s -33 Total s - $ - s -34 EMERGENCY MANAGEMENT 34a Personal Services $ - $ - s -34b P1ut Time Help s - s - $ -34c Travel s - s - $ -34d Maintenance and Operation s - s - s -34e Capital Outlay s - s - s -34flntcrRovemmental s - $ - $ -34g0ther- s - $ - s -34 Total s - s - s -36 SOLID WASTE:

36a Personal Services s - $ - s -36b Pan Time Help s - $ - $ -36cTravel $ - s - s -36d Maintenance and Operation $ - s - s -36c Caoital Outlav s - $ - $ -36flnteraovemmental $ - $ - s -36g0ther- $ - $ - s -36h Other- $ - s - $ -36Total $ - s - $ -38 SOIL CONSERVATION DISTRICT: 3 Sa Personal Services $ . s - s -38b Part Time Help $ - $ - $ -38c Travel $ - $ - $ -38d Maintenance and Operation s - $ - $ . 38e Caoital Outlav $ - s - $ -3Bf Intergovernmental $ - $ - s -38R0ther- $ . $ - $ -38h Other- $ - $ - s -38 Total s - $ - $ -40 REWARD FUND: 4011 Personal Services $ - $ - $ -40b Pan Time Help s - $ - $ -40cTravel s - s - s -40d Maintenance and Ooeration s - $ . s -40e C11oital Outlay $ - $ - $ . 40f lnteraovemmental s . $ - $ . 4011.0ther- s - s . s -40Total s - s - s .

4f

ORIGINAL APPROPIUAnONS

s -s -s -s -s s -s -s $ -

$ 25,190.10 s -s -s -s -$ -s -s 25,190.10

$ -$ -s -s -$ -s . $ -$ $ -

$ . $

$ -$ -$ -s -$ -s -s -

$ -$ . $ -$ . s -s . s . s -

S.A.&I. Form 2631 R97 Entity: Delaware County, 21 Thursday, September 29,2011

E-24

s s s $

$

$

s $

$

$

$

s $

$

s s s

$

$

$

$

$

s s s s

s s $

$

s s s $

$

s $

s s s s s s

SUPPLEMENTAL ADJUSTMENTS

ADDED CANCELLED

. s .

. $ .

. s .

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. s .

. $

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. s 1,500.52

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. $ . 1,500.52 $ .

. s .

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. s . 1,500.52 s 1,500.52

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GENERAL FUND ACCOUNTS COVERING THE PERIOD JULY I, 2010, to JUNE 30, 2011 ESTIMATE OF NEEDS FOR20ll-2012

Page4f

Governmental Budget Accounts FISCAL YEAR ENDING JUNE 30,2011 FISCAL YEAR 2011-2012

NET AMOUNT WARRANTS RESERVES LAPSED NEEDS AS APPROVED BY OF ISSUED BALANCE ESTIMATED BY COUNTY

APPROPRIATIONS KNOWN TO BE GOVERNING EXCISE BOARD UNENCUMBERED BOARD

s . $ . s . s . s . s s . s . s . $ . s . $ $ . s . s . s . s . s s . s . s . $ . s . s s . s . s . s . s . s . s . s . s . s . s . $ . s . $ . s . $ . $ . s . $ . $ . $ . s . $ . s s . $ . s . $ . s . s .

$ 23,689.58 $ 23,476.86 s . s 212.n s 25,190.10 $ 25,190.10 s . $ . s . $ . s . s . $ . s . s . s . s 1,000.00 s 1,000.00 s 1,500.52 $ 1,500.52 s . $ 1,979.20 s 2,000.00 s 2,000.00 $ . $ . s . s . $ 1,000.00 s 1,000.00 $ . $ . $ . $ . $ . s . s . $ . $ . $ . $ . s s 25,190.10 s 24,977.38 s . s 2 191.92 s 29,190.10 s 29,190.10

$ . $ . $ . $ . $ . $

s . $ . $ . $ . $ . $

$ . $ . $ . $ . $ . $

$ . $ . $ . s . $ . $

$ . $ . $ . $ . $ . s s . s . $ . $ . s . s s . s . $ . s . s . s $ . $ . s . s . s . $ . $ . $ . s . s . $ . $ .

$ . $ . $ . $ . $ $ . $ . $ . s . $ . $ . $

$ . $ . $ . $ . $ . $ . $ . s . $ . $ . $ . $ . $ . $ . s . $ . s . $ . s . $ . $ . $ . s . $ . s . $ . s . s . s . s . $ . s . $ . s . $ . $ . $ . $ . $ . $ . $ . $

s . $ . $ . $ . s . $

$ . s . s . s . s $ . $ . s . s . s . $ . $ . $ . $ . $ . $ . $ . $ . $ . $ . s . $ . $ . $ . $ . $ . s . $ . $ $ . $ . s . s . s . $ . $ $ . $ . s . $ . s . s

S.A.&I. Fonn 2631R97 Entity: Delaware County, 21 Thursday, September 29, 2011

E-25

EXHIBIT" A"

GENERAL FUND ACCOUNTS COVERING 1liE PERlOD JULY I, 2010, to JUNE 30,2011 ESTIMATE OF NEEDS FOR 2011-2012

Schedule 8(11.), Report Of Prior Year's Expenditures

FISCAL YEAR ENDING JUNE 30,2010 DEPARTMENTS OF GOVERNMENT RESERVES WARRANTS BALANCE

APPROPRIATED ACCOUNTS 6-30.2010 SINCE LAPSED ISSUED APPROPRIAllONS

60 l6oa Personal Services $ . $ . $ . 16ob Part Time Help s . $ . $ . ~Travel s . s . s . ~ Maintenance and Operation $ - $ . s . ~Capital Outlay $ - s - s . ~or lnterRovemmental $ . s . s . 6o110ther • s - s . s . 60h0ther· s - s - s . 60Total s . s - s . 61 61 a Personal Services $ - s . s . olb Part Time Help $ . s . s . 6lcTravel $ . $ - $ . old Maintenance and Operation s . s - $ . ole Capital Outlay s - $ . $ -61 f lntemovcmmental s . s . $ . liJJg Other· $ - $ . s . olh Other- $ - $ . s . 61 Total $ . $ . s -162 162a Personal Services s . $ - s . 62b Part Time Help $ . s - s . 162c Travel $ - $ . $ . 162d Maintenance and Operation s . s . $ -l62c Capital Outlay $ . $ . $ . l62flnterRovemmental $ . s . $ . 62l!Other- s . s . $ . 62h Other- s . s - s -62 Total s . s . $ -63 63a Personal Services $ . s . s -63b Pan Time Help s . s . s . 63cTravel s - s . s -63d Maintenance and Operation s . s . s . 63e Capital Outlay s . s . s -63f Intergovernmental s . s - $ . 6311 Other- $ . $ . $ -63 Total $ . s - $ -~ ~a Personal Services $ - s - s -~b Part Time Help s - s - s . 64cTravel s . $ . $ . 64d Maintenance and Operation s - $ . $ -64e Capital Outlay s . $ . s . 64flnterRovemmental s - s . s -64~t Other- s . s - s . 64Toml s - s . s -

41!

ORIGINAL APPROPIUAllONS

$ . s s . $ . s . s . s . $ . s .

s . s . $ . $ . s . s . s . s -$ .

$ . s . $ . s . s . s . s . s . s -

s . s . s s . s . $ . $ . $ .

s . $ . $ . s . $ . s . s . s -

S.A.&J. Form 2631 R97 Ent1ty: Delaware County, 21 Thursday, September29, 201 I

E-26

s s s s $

s s $ s

$

$

s s s $

$

s s

$

$

$

$

s s $

s $

s $

s s s $

$

s

$

$

$

s $

$

s $

SUPPLEMENTAL ADJUSTMENTS

ADDED CANCEU.ED

- s -. $ . . $ -- s -- $ -- s -- s -- s -. $ .

. $ -- s -- s -- s -- $ -- s -- $ -- $ -- s -

- s -- s -- $ -- $ . - $ -- s -- $ -- s -- $ -- s -- s -- s -- s -- s -- s -- s -- s -. s . - $ -- s -- $ -- s -- s -- s -- $ -

GENERAL FUND ACCOUNTS COVERING THE PERIOD JULY I, 2010, to JUNE 30, 2011 ESTIMATE OF NEEDS FOR 2011-2012

Page4g

Governmental Budget Accounts FISCAL YEAR ENDING JUNE 30, 2011 FISCAL YEAR 2011-2012

NET AMOUNT WARRANTS RESERVES LAPSED NEEDS AS APPROVED BY OF ISSUED BALANCE ESTIMATED BY COUNTY

APPROPRIATIONS KNOWN TO BE GOVERNING EXCISE BOARD UNENCUMBERI!D BOARD

s - $ - s . s . s . s . s - $ - s - s - s . $

s - $ . s - s . s - s . s - s - $ - $ - $ - s -$ - $ - $ - s - s - s -s - $ - s - s - s - s -s - s - s - s - $ - $ -s - s . $ . $ . $ - $ . $ . s - $ . $ - s . s .

$ - $ - $ - s - s - s . s - s - s - $ - s - s -s - s - s - s - $ . s -$ - s . s - s - $ - s . s· - s - s - $ - s - $ -$ - $ - s - $ - $ . $ -s - $ - $ - s - $ . s -s - s - s - s - s - s -s - s - s - s - $ - s -

$ - s - s - $ - $ - $ -$ - $ - s - $ - $ - s -$ - $ - $ - s - $ - $ . s - s - s - s - $ - $

$ - s . $ - s - s - $ -$ - $ - $ - s - s - $ -s - $ - $ - s - $ - $ -$ - $ - $ - s - $ - $ . s - $ - s - s - $ $ .

s - s - s - s - $ - s -$ - s - $ . $ - $ - $ -$ - s - s - $ - $ - s -$ - s - s - $ - s - s -$ - $ - $ - s - $ - $ -$ - $ - s - s - s . s -$ - s - s - $ - s - s -s - $ . $ - $ . $ . s .

s - s - $ - s - s - $

$ - s - $ - $ - s . s . $ - s - s - $ - s - $ -$ - s - $ - $ - $ - $ -s - s - s - $ - s - $ -s - s - s - s - $ - $ .

s - $ - $ . $ - s s -s - $ - s - s - s - s

S.A.&I. Fonn 2631R97 Entity: Delaware County, 21 Thursday, September 29,2011

E-27

EXHlBlT"A"

GENERAL FUND ACCOUNTS COVERING THE PERIOD JULY I, 2010, to JUNE 30, 2011 ESTIMATE OF NEEDS FOR 20 11·20 12

Schedule S(h), RepOrt Of Prior Yeats Expenditures FISCAL YEAR ENDING JUNE 30, 20 I 0

DEPARTMENTS OF GOVERNMENT RESERVES WARRANTS BALANCE APPROPRIATED ACCOUNTS 6-3()..2010 SINCE LAPSED

ISSUED APPROPIUAnoNS

165 ~Sa Personal Services s . s . s . ~Sb Part Time Help s . s . $ . ~ScTravel $ . $ . $ . ~Sd Maintenance and Operation $ . $ - $ . liSe Capital Outlay s . s . s . 6Sf Intergovernmental $ . $ . $ . 6Sg Olber • s . $ . $ . 6Sh Olher • $ . $ . $ . 65 Total $ . $ - $ . 66 66a Personal Services $ . $ . $ . 66b Part Time Help $ . $ . $ . 66cTravel $ . $ . $ . 66d Maintenance and Operation s . s . s . 66e Capital Outlay $ . $ . $ . 66f Intergovernmental $ . $ . $ . 66g01ber· $ . $ . $ . 6h Olber- $ . $ . $ . 6Total s . s . $ . 7 7a Personal Services $ . s . s .

67b Part Time Help $ . s . s . 67cTravel s . $ . s . 67d Maintenance and Operation s . s . $ . 67e Capital Outlay $ . $ . s . 6 7f Intergovernmental s . $ . s . 67a01ber· $ . $ . s . 57h Olber • s . s . s . b7Total s . s . s . 68 b8a Personal Services $ . $ . s . 68b Part Time Help s . s . s . 68c Travel $ . $ . $ . 68d Maintenance and Operation s . s . s . 68c Capital Outlay s . $ . s -68f Intergovernmental s . s . s -68g Olber· $ . $ . s . 68 Total s . s . $ . 69 69a Personal Services $ - s . $ . 69b Part Time Help s . s - s . 69c:Travcl s . $ - s . 69d Maintenance 1111d Operation s . s . $ . 69e Capital Outlay s . $ . $ . 9f Intergovernmental $ - s . $ -9g01bcr- s - s . s . 9 Total s . s . s .

4h

ORIGINAL AP?IlOPRIATIONS

s . $ . s . $ . s . $ . $ . $ . $ .

$ . $ . $ . $ . $ . $ . $ . $ -$ .

$ . s . $ -s . $ . $ . $ . s . $ .

s . s . $ . s . $ -$ . s . s .

s . $ . $ . s . s . s . s . s .

S.A.&l. Form 2631 R97 Enuty: Delaware County, 21 Thursday, September 29, 20 I I

E-28

$

s s $

~

s s s s

s s s s s s $

s s

s $

s $

s s $

s s

s s s s s s s s

s s s $

s s $

s

SUPPLEMENTAL ADJUSTMENTS

ADDED CANCELLED

. s . - s -- s -- s -- ~ -- s . - s -- s . - s -

- s -- $ -- s -- s -- s . - s -- s -- s -- $ -

- $ -- $ -- s -- $ -- s -- s -- s -. s -. s -. s -- s -. s -- s -- s . . $ . . s -- s -

. $ -- $ -- s -. $ -- $ . . s -. $ -. s -

GENERAL FUND ACCOUNTS COVERING THE PERIOD JULY I, 2010, to JUNE 30, 2011 ESTIMATE OF NEEDS FOR 2011·2012

Page4h

Governmental Bud~~:et Accounts FISCAL YEAR ENDING JUNE 30, 2011 FISCAL YEAR 2011-2012

NET AMOUNT WARRANTS RESERVES LAPSED NEEDS AS APPROVED BY OF ISSUED BALANCE ESTIMATED BY COUNTY

APPROPRIATIONS KNOWN TO BE GOVERNING EXCISE BOARD UNENCUMBERED BOARD

s - s . $ - $ . $ . $ . $ - s - $ - s . s - $ . $ . s - $ - $ - s - s $ - s - s - s - s - s -~ - s - s . s - s - $ -s - s - s - $ - $ - $ . s - s . s - s - s - s s - s - $ - $ - $ - $ . s - $ - $ - s . $ - s -

s - s - $ - $ - $ - $ -s - s - s - s - s - s $ - s - $ - s - s . $ -s - s - s - s - $ . $ . $ - s - s - s - s - $ -s - s - s - s - s - s s - s - s - s - s - s -s - $ - s - $ - s - s . $ - s - s - $ - s - s -

$ - s - s - s - $ - s . s . s - s - s - s - s -s - $ - s - s - s - s -s - $ - $ - s - s - s -$ - s - s - $ - s - $ -$ - $ - s - s . s - s . s - s - s - s . s . s . s . s . s . s . s . s . s . s - s - s - $ - s -

s - s - $ - s - s . s s - s - s . s - s - s -s - s - s - s - s . s s . s - s - s . s . $

$ - s . s . s - $ - s $ . s - s - $ - $ - s s - s - s - s - s - s . s - s - $ - $ - $ . $ .

$ . $ - s - s . s - s s . s - $ - s . s . s -$ . $ - s - $ . s . $ -s . s - s - s - s . s -s . s - s - s - s - s s - s . s - s - s . s $ - $ - s - $ - s . $

s - s - s - s - s - $ . S.A.&I. Fonn 2631 R97 Entity: Dclnwnrc County, 21 Thursday, September 29,2011

E-29

EXHIBIT"A"

GENERAL FUND ACCOUNTS COVERING TilE PERIOD JULY I, 2010, to JUNE 30, 2011 ESTIMATE OF NEEDS FOR 2011-2012

Schedule 8(i), Report Of Prior Year's Expenditures

FISCAL YEAR ENDING JUNE 30 20 I 0 DEPARTMENTS OF GOVERNMENT RESERVES WARRANTS BALANCE

APPROPRJA TED ACCOUNTS 6-30.2010 SINCE LAPSED ISSUED APPROPIUAnONS

80 HIGHWAY BUDGET ACCOUNT: BOa Personal Services s - s - s -SOb Part Time Help s - s - s -SOc Travel s - s - s -SOd Maintenance and Operation s - $ - $ -80e CaDital Outlav s - s - s -BOf lntcnzovemmental s - s - s -BOa Other- s - $ - $ -SOh Other- s - $ - s -80i Other- s - s - s -SO Total s - $ - s -82 COUNTY AUDIT BUDGET ACCOUNT: 82a Salaries and Expense of Audit and Report s - s - s -82b Intergovernmental s - s - s -82c0ther- s - $ - s -82 Total s - $ - s -83 COUNTY CEMETARY ACCOUNT: 83a Personal Services s - $ - $ -Blb Part Time Help s - s - s -83cTravel $ - s - s -83d Maintenance and Operation s - s - s -83e Capital Outlay s - s - s -83f lntcrRovemmcntal s - $ . s -BJaOther· s - $ - s -83h Other- $ . s - s -83 Total s - $ - s -84 FREE FAIR BUDGET ACCOUNT: 84a Personal Services s - $ - s -84b Part Time Help s - $ - s . 84cTravel s - s - s -84d Maintenance and Operation s - $ - s -84e CaPital Outlay s - s - s -84f Intergovernmental s - s - s -84g Premiums and Awards s - s - s -84h0ther- s - $ - s -84i Other· s - s - s -84 Total s - s - s -86 FREE FAIR IMPROVEMENT ACCOUNT:

86a Personal Services s - $ - s . 86b Part Time Help $ . s - s -86cTravel s - s - s -86d Maintenance and ODcration s - $ - $ -86c Capital Outlay $ - $ . s -86f lnteraovemmental $ - $ - $ -86~t0ther- $ - $ - $ -86h Other- $ - $ - $ -86Total $ . s - $ -

4i

ORIGINAL API'IlOPIUA noNS

s -s -s -s -s -s -s -$ -s -$ -

$ 63,479.39 $ -s -s 63,479.39

s -$ -s -s -s -s $ -s -s -

s -s -s -$ 12,000.00

s -s -s -s -s -$ 12,000.00

$ -s -s . s -s -$ -s s -s -.. S.A.&I. Form 2631R97 Entity. Delaware County, 21 Thursday, September 29, 20 II

E-30

s s $

$

s $

s s s s

$

s s s

s s s $

s s s $ $

$ $

$

$

$

$

s $

$

$

s $

$

$ $ $

$

$ $

SUPPLEMENTAL ADJUSTMENTS

ADDED CANCELLED

- s -- $ . . $ . . s . . s . . s -- s . . $ -. s -- $ -. $ . . s -. s -- s -. s . . s . - $ . . $ -- s -- s -. s . - $ . . $ -. $ -. $ . - $ -- $ -- $ . . $ . . $ -- s . - $ -. s -

- s . . s . - $ . . $ . . $ -. $ . - $ -. $ . - $ -

GENERAL FUND ACCOUNTS COVERING THE PERIOD JULY I, 2010, to JUNE 30, 2011 ESTIMATE OF NEEDS FOR 2011-2012

Page 4i

Governmental Budget Accounts FISCAL YEAR ENDING JUNE 30, 20 II FISCAL YEAR 2011-2012

NET AMOUNT WARRANTS RESERVES LAPSED NEEDS AS APPROVED BY OF ISSUED BALANCE ESTIMATED BY COUNTY

APPROPRIAnONS KNOWN TO BE GOVERNING EXCISE BOARD UNENCUMBERED BOARD

s - s - $ - s - s - s -$ - $ - $ - $ . $ . $ . s . $ . $ . $ . $ . $ . $ - s . $ . $ . $ . $ . $ - $ . $ . $ . s . $ . s . s . $ - s . $ - s s . s - $ . $ . s - s . $ . $ . $ - $ . s - s . $ - s . $ . s - s - $ . $ . s - s - $ - $ . $ -

s 63,479.39 s 2,72S.S7 s - $ 60,753.82 s 93.306.84 s 93,306.84 $ - s . s - $ - $ - s . $ - $ - s - s . $ . s -$ 63,479.39 $ 2,725.57 s . $ 60,753.82 $ 93,306.84 s 93,306.84

s - s - s . s - $ . s . $ . $ . $ . $ . $ . $ -s . $ . $ - $ . s . $ -$ - $ - $ - $ . s - s . $ - $ - $ - s - s - s . s . s . s . $ - s . s . s - $ . $ - $ . s . $ . $ - s . $ . s - $ - $ -$ - s - $ - $ - s . $ -

$ . $ . s . $ - $ - s . $ . $ . $ . $ . $ . $ . $ . $ - $ - $ . s - $ . $ 12,000.00 $ 11,849.81 $ - $ 150.19 $ 12,000.00 $ 12,000.00 $ - $ - $ - $ - $ . $ -$ - s . s - s - s . s . s - s . $ - s - s - $ -$ - s . s . $ - s - $ -s . s - s - s - s - s . s 12,000.00 $ 11,849.81 s - s 150.19 s 12,000.00 s 12,000.00

s - s - $ - $ - s - $

s . $ . $ . s - $ - $ -$ . s . $ . $ - s . $ . $ - $ . $ . $ . $ - $ -$ . $ - $ . $ - $ - $ -$ - $ - $ . $ - $ - s -$ - $ . $ . $ . $ - s -$ - $ - $ - $ - $ - s -$ - s . $ - $ - $ . $ -

S.A.&I. Form 2631 R97 Entity: Delaware County, 21 Thursday, September 29,2011

/

v

E-31

EXHIBIT"A"

GENERAL FUND ACCOUNTS COVERING THE PERIOD JULY I, 2010, to JUNE 30,2011 ESTIMATE OF NEEDS FOR2011-2012

Schedule S(j), Report Of Prior Yeat's Expenditures FISCAL YEAR ENDING JUNE 30, 2010

DEPARTMENTS OF GOVERNMENT RESERVES WARRANTS BALANCE APPROPRIATED ACCOUNTS 6-30-2010 SINCE LAPSED

ISSUED APPROPRJAnONS

87 LIBRARY BUDGET ACCOUNT: 87a Personal Services s . s - $ -87b Part Time Help $ - s - $ -87cTravel $ - $ - $ . 87d Maintenance and Operation $ - $ - s . 87e Capital Outlay $ . $ . s . 87flntergovcmmental $ - s - s . 87g Other- $ - s - $ -87 Total $ - $ . $ -88 PUBLIC HEALTH BUDGET ACCOUNT: 88a Personal Services s - $ . $ -88b Part Time Help $ . $ . $ -88eTravel s . $ . $ . 88d Maintenance and Operation s . s - s -SSe Capital Outlay s - $ . $ -88f Intergovernmental s . $ - s -88~t0ther· $ - $ - s . 88h0ther- $ . s - $ -88Total $ - $ - s . 89 COUNTY HOSPITAL BUDGET ACCOUNT: 89a Personal Services $ - $ . $ . 89b Part Time Help $ . $ - $ -89cTravel $ . $ - s -89d Maintenance and Operation $ - $ - $ . 89e Capital Outlay $ - $ . s -89flntergovemmental s . s - s -89g0thcr- $ - $ - s -89h Other- s . s - s . 89 Total $ - $ - $ -90 CHILD GUIDANCE CLINIC 90a Personal Services s . s . s . 90b Part Time Help s . s - $ -90cTravel $ - s - $ -90d Maintenance and Operation $ - $ - s -90e Capital Outlay $ - $ - $ -90flntergovemmental $ - $ . $ -90g0ther- s . $ . s -90Total $ - $ - s . 91 TICKERADICATIONACCOUNT: 91 a Personal Services $ . s . s -91 b Part Time Help s . $ - s -91cTravel $ . $ - $ . 9 I d Maintenance and Operation s . $ - $ . 9 I e C~jtal Outlay $ - s - $ . 9 I flntergovcmmental $ ·- $ . s . 91~t0ther· $ . s . $ -9lh0ther- $ . $ - $ -91 Total $ . s - $ -

4i

ORIGINAL APPROPIUATIONS

$ -$ . $ . $ . s . s -s $ -

s -$ -s -s . $ . $ -s . $ . $ -

$ -$ . s -$ -s . $ . $ -$ -$ -

s -$ -s -$ . $ . $ -s -s -$ -s -$ . $ . s . $ -$ -$ -$ -

S.A.&l. Form 263 I R97 Enllty: Delaware County, 2 I Thursday, September 29,2011

..

E-32

$

s $

s s s $ s

s $

s $

$

s $

$

$

s s s $

s s s s s

$

$

s s s $ $

$

s $

s s $

$

s $

s

SUPPLEMENTAL ADJUSTMENTS

ADDED CANCELLED

- s -- s -- $ -- s -- s -- s -- $ -- $ -

- s -- s -- s -- s -- $ -- s -- $ -- $ -- s -- s -- s -- s -- s -- s -- s -- s -- s -- $ -

- s -- $ -- s -- s -- s -- s -- $ -- $ -

- s -- s -- s -- $ -- $ -- $ -- $ -- $ -- $ -

GENERAL FUND ACCOUNTS COVERING THE PERIOD JULY I, 2010, to JUNE 30, 2011 ESTIMATE OF NEEDS FOR 2011-2012

p 4' rage qJ

Governmental Budget Accounts FISCAL YEAR ENDING JUNE 30, 2011 FISCAL YEAR 2011-2012

NET AMOUNT WARRANTS RESERVES LAPSED NEEDS AS APPROVED BY OF ISSUED BALANCE ESTIMATED BY COUNTY

APPROPRIATIONS KNOWN TO BE GOVERNING EXCISE BOARD UNENCUMBERED BOARD

s - $ - s - $ - s - $ $ - $ - s - $ - s - $ s - s - s - s - s - s -$ - $ - s - $ - s - s -s - s - s - s - s - s -s - s - s - s - s - s -s - s - $ - s - s - s -$ - s - s - s - s - $ -s - $ - $ - s - s - $ -$ - $ - s - s - s - s -s - s - s - s - s - $ -s - s - $ - $ - $ - s -s - s - s - s - s - s -s - s - s - $ - s - s -$ - s $ - s - s - s -s - $ - $ - s - $ - $ -s - s - $ - s - s - s -s - $ - $ - s - s - s -s - s - $ - s - s - s -s - s - $ - s - $ - s -$ - $ - $ - $ - $ - $ -s - s - s - s - s - s -s - s - $ - s - $ - s -s - s - s - s - s - s -s - s - s - $ - s - $ -s - $ - s - $ - $ - $ -

s - s - $ - $ - s - $ -$ - $ - s - $ - s - s -$ - $ - s - s - s - s s - s - s - s - s - $ -$ - $ - s - $ - $ - $ -$ - $ - $ - $ - $ - $ -$ - $ - $ - s - $ - s -$ - $ - $ - $ - $ - s -

s - $ - $ - s - $ - s -s - s - s - s - s - s -s - s - s - s - $ - s s - s - $ - s - s - s -s - s - s - $ - s - s -$ - $ - $ - $ - $ - $ -s - s - s - s - $ - $ -s - $ - $ - $ - s - $ -s - $ - s - $ - s - $

S.A.&I. Fonn 2631 R97 Entity: Delaware County, 2 I Thursday, September 29,201 I

E-33

J:JI.IIIDI ~·

~. ott.\. Report OfPrior

GENERAL FUND ACCOUNTS COVERING THE PERIOD JULY I, 2010, to JUNE 30, 2011 ESTIMATE OF NEEDS FOR 2011-2012

FISCAL VJ:AR J:Nni'Nr: 1111\n:: 1n ?mn

:oF D. AMI"C

6-30-2010 SINCE LAPSED ISSUED

92 m m nrNr: O?A D. c;:, $ - s - s -92b nm 11mc nelj)_ $_ . $ . $ . 92cTravel $ . $ - $ . ~'" $ . $ . $ . ~e s . s . s . r,tJ:I $ . s . $ .

~- .. s . $ . _$_ . ~Other- $ . s . $ .

n. $ . $ . $ . :Total _$_ . $ . $ . ; E-911

Personal Services $ . $ . $ . 93b ra11 11me neJp s . $ - s . 'JI; HiiYel s . s . s -.

93d . Operation s . $ . s . IOutlav s . s . s .

s . s . s . s . s . : s .

..... . . _! . s . :s - . -Total s . s . Is .

~4

1.4~ s . s . . $ . l94b ?llrt 1irnc Hel~ s . s . . s .

~- $ . $ . j_ . [7'"' lilY-"'-

194d s . s . is . .Outlay s . s . IS .

s . s . Is . . s . IS ...:-__

IAI.ntl. ~· . $ . Is . 94 Total . s . IS . 98 OTHER USE:

s . s . .S . 1)8 Total s . s . s .

ITI'\T .FUND s 17.938.45 s 16.039.50 s 1.898.95

1 o:n .. 111: '"~~; . 99 D~ ;ftR

~ s . I$ ~s

. ORAND TO~ s 17.938.45 IS ,, s 1.m.9s

I ESTIMATE Of NEEDS FOR TilE FISCAL YEAR

PURPOSE:

Current Expense Pro rata share of County Asscssol's Budget as determined by County Excise Board

I (This amount is included in the approoriated account "17 Revaluation of Real Property".)

GRANDTOTAL·General Fund

4k

s -$ -$ . s . . s -$ .

_S . $ . $ . $ .

$ 227'\'i7M

s . s . s . s . s . s . s . s

s -s . s . s . s . s .

.

.

.

s . s .

:S 4 "'" 't4'i ""

s l,SOO.OO IS .4.4?1'0 Rd." .41>

S.A.&I. Fonn 2631 R97 Entity: Delaware County, 21 Thursday, September 29,2011

I

E-34

SUPPLEMENTAL ADJUSTMENTS

ADDED CANCELUD

s - $ . s - $ . s . s . s - $ -s . s -s . $ -$ . s -$ . $ . $ . s . $ - $ .

$ 54.47 $ . $ . s . s . s -$ . $ . s . s -s . $ . $ . s -s - s -s 54.47 s -s . s -s . s . s . s -s . s . s . s . s . s . s . s . s . s . s . s .

GENERAL FUND ACCOUNTS COVERING THE PERIOD JUl. Y I, 2010, to JUNE 30, 2011 ESTIMA Tl3 OF NEEDS FOR 2011-2012

Page 4k

Governmental Budget Accounts FISCAL YEAR ENDING JUNE 30, 2011 FISCAL YEAR 2011-2012

NET AMOUNT WARRANTS RESERVES LAPSED NEEDS AS APPROVED BY OF ISSUED BALANCE ESTIMATED BY COUNTY

APPROPRIATIONS KNOWN TO BE GOVERNING EXCISE BOARD UNENCUMBEIU!D BOARD

s - s - $ - s - $ . s -$ . $ . $ - s . $ - s s - s - s . s - s . s s - s - $ - s - s . s s - s . s . $ . $ . s -s - s . $ - s . s . s s - $ - s - s . s . $ s - $ . s . s . $ - $

$ - $ . $ . s . $ - $ $ - s . $ . $ . $ - $ .

$ 227,411.47 s 218,996.36 s - s 8,415.11 $ 227,357.00 s 227,357.00 $ . $ . $ - s . $ - s s . s . s . $ . s . s s . $ - s - $ . s - $ $ - s . $ - s . $ . $

$ - $ . $ . s . s - $ s . $ . $ - s . $ - s -s . $ - $ - s . $ . s . s 227,411.47 s 218,996.36 $ - s 8,415.11 $ 227,357.00 $ 227,357.00

s - $ . s - s - s - s . s . s . s - s . s . s . s - s . s . s - s - s . s - $ . s . s . $ . s . s - s . s - s . s . s . s . s . s . s - s . s . s - s . s . s . $ . s . $ - s . s - $ . s - s -$ - s . s - s - s - s

BBI· I : - . s . $ . s . s . s . $ . . s . $ - s - s -

Is 75,391.1611 $ 25.879.40 I Is 4.201.218.00 II s 267.3611 s 275:351.0611 $ 4,532,595.9211 $ 4,583,160.131 s 4 474,857.22

I$ I $ Is II s II s 1,500.00 II s I $ . - s 1,500.00 . . . . Is 75,391.161 s 25,879.40 s 4 476,357.22 s 4.201.218.00 II s 267.3611 s 276185 1.0611 s 4,532,595.921 s 4,583,160

Estimate of Approved by

Needs by County Governing Board Excise Bo:ml

$ 4,489,082.69 s 4,539,646.90

s 43,513.23 s 43,513.23

$ 4,532,595.92 s 4,583,160.13

S.A.&I. Fonn 2631R97 Entity: Delaware County, 21 Thursday, September 29,2011

E-35

EXHIBIT "D"

IIIGHWAY FUND ACCOUNTS COVERING TilE PERJOD JULY I, 2010, to JUNE 30, 2011 ESTIMATE OF NEEDS FOR 2011-2012

I SCiiCilule I, Cwmll Biilance Sliccl- June JD, :ZDII

ASSETS: Cash Balance June 30, 201 I

Investments TOTAL ASSETS

UABIUTIES AND RESERVES:

Warrants Outstanding

Reserve for Interest on Warrants

Reserves From Sclledulc 8

TOTAL UABilmES AND RESERVES

CASH FUND BALANCE JUNE 30,2011

TOTAL LIABilmES, RESERVES AND CASH FUND BALANCE

~hcdule S, Ex~diturcs Hi&!!wa:t Fund cash Acccunts of Current and All Prior Years

!CURRENT AND All PRIOR YEARS

leash Balance RepOrted to Excise Board 6-30-2010

leash Fund Balance Transferred Out

leash Fund Balan<:c Transferred In

!Adiuslcd Cash Balance

IMisullancous Revenue (Schedule 4)

leash Fund Balance Forward From Preceding Year

Prior Expenditures Recovered

tror AL RECEIPTS

troT AL RECEIPTS AND BALANCE

~arrants of Year in Caption

ntcrest Paid Thereon

rror AL DISBURSEMENTS OOH BALANCE JUNE 30,2011

Reserve for Warrants Outstanding

l:tescrve for Interest on Warrants

Rcscrvcs From S<:hcdule 8

iroT AL LIABILITES AND RESERVE

DEFICIT: (Red Figure)

b\sH BALANCE FORWARD TO SUCCEEDING YEAR

S<:hcdulc 6, General Fund W11rrant Account of Current and All Prior Years

CURRENT AND All PRIOR YEARS

Warrants Outstanding 6-30-2010 of Year in Caption

Warrants Rcl!istcncd Durin!! Year TOTAL

Warrants Paid Durins Year

Warrants Converted to Bonds or Judgements

Warrants Cancelled

Warrants Estopped by Statute

TOTALWARRANTSREnRED

BALANCE WARRANTS OUTSTANDING JUNE 30,201 I

S.A.&I. Fonn 2631R97 Entity: Delaw:uc County, 21

I Amount

s 897,S97.38 s -s 897,S97.38

s 86,332.48

s -s 27,18'-ll'J

s I ll,S17.S7

s 784,349.68

s 897,867.2S

I 2010-201 I I

s -s -s 916,267.85

s 916,267.85

s 3,868,209.20

s 2,141.62

s -s 3,870,350.82

s 4,786,618.67

s 3,889,021.29

s -s 3,889,021.29 s 897,597.38

s 86,062.61

s -s 27,185.09

s ll3,247.70

s -s 784,349.68

TOTAL

s 99,737.73

s 3,976,S4S. 73

s 4 076 283.46

s 3,989,950.98

s -s -s -s 3,989,950.98

Is 86,332.481

Thursday, September 29,2011

E-36

HIGHWAY FUND ACCOUNTS COVERING THE PERIOD JULY I, 2010,to JUNE 30,2011 ESTIMATE OF NEEDS FOR 2011·2012

I SCiieclule 2, KeVenue iiiiil R~uuements -711JI.7UI2

I Dc14il

REVENUE: CIISh Balllllcc June 30, 2010 s 916,267.85

Cash Fund Balllllcc Transfcmd From Prior Years s 2,141.62

Miscellaneous Revenue Apportioned s 3,868,209.20

TOTAL REVENUE

REQUIREMENTS:

Claims Paid by Warrants Issued & Transfer Fees Apportioned s 3,975,083.90

Reserves From Schedule 8 s 27,183.09

Interest Paid on Warrants s -Reserve for Interest on Warrants s .

TOTAL REQUIREMENTS

ADD: CASH FUND BALANCE AS PER BALANCE SHEET 6-30-2011

TOTAL REQUIREMENTS AND CASH FUND BALANCE

~hedulc S,{Continucd)

I 2009-2010 2008-2009 2007-2008 2006-2007 2005·2006 2004-200S

s 1,019,339.16 s . s . s s . s s 916,267.8S s . s . s . s . s s . s - s . s . s . s s 103,071.31 s - s s - s . s s . s - s s . s . s s . s . s . s . s . s s . s - s . s . s . s s . s - s s - s . s s 103,071.31 s - s . s . s . s s 100,929.69 s - s . s - s . s s . s . s - s . s - s s 100,929.69 s . s . s . s . s s 2,141.62 s . s . s - s . s s . s . s . s . s . s s $ . s s . s . s $ . $ . $ - s . s - s s . s . s . s . s . s s - s . s . s - s . s s 2,141.62 s . s s - s . s

I Schedule 6,{Continued~ 2010-2011 2009.2010 2008-2009 2007-2008 2006-2007 2005-2006

s . s 99,737.73 §' - s . s s 3,975,083.90 s 1,461.83 s . s . s s 3,975,083.90 s 101,199.56 s . s . s

II

$

s s s

. s

. s

. $

. s

. s

. s

. s - s - s . s . s . s . s . s . s . s - s . s . s

. s

. s

. s s 3,889,021.29 s 100,929.69 s . s .

~ s

s . $ . s . s . s . $

s . s - s . $ s . s s . s - s . s - s . s s 3,889,021.29 s 100,929.69 s . s . s . s s 86.062.61 1 s 269.87 I s . s . Is . II s lis

Pace

I To141 I

4,786.618.67

4,002,;1 784,3

4,786,618.67

I TOTAL I

1,019,339.16

916,267.85

916.267.85

1,019,339.16

3,868,209.20

2,141.62 .

3,870,350.82

4,889,689.98

3 989,950.98 .

3,989,950.98 899,739.00

86,062.61 .

27,185.09

113,247.70 .

786,491.30

I 2004-2005

.

. -.

.

. I S.A.&I. Form 2631R97 Enuty: Delaware County, 21 Thursday, September 29,2011

E-37

EXHm!T"D" j:jcnellule 4. Mlstellaneous Revenue

HIGHWAY FUND ACCOUNTS COVERING THE PERIOD JULY I. 2010, to JUNE 30, 2011 ESTIMATE OF NEEDS FOR 2011·2012

2a

2010..2011 ACCOUNT SOURCE AMOUNT ACTUAU.Y

ESTIMATED COLLECTED 1000 CHARGES FOR SERVICES 1116 County Engineer Fees s . s . 1118 Other· s . s . 1119 Other· s . s . 11200ther· s . s .

Total Ch2rges For Services $ . s INTERGOVERNMENTAL REVENUES:

000 INTERGOVERNMENTAL REVENUES. LOCAL SOURCES: ~118 O.S.U. Extension Reimbursement s . s . 12121 Highway Budget Account Miscclhmcous s . s . ~122l.oc41 Participation (Projcc:t) s . s . ~123 Other· s . s ~124 Other· s . s

Total· Local Sowccs s . s . ~000 INTERGOVERNMENTAL REVENUES- STATE SOURCES:

~120 County Sales Tllx • OTC s . s . ~ 121 OTC· (0912) Gross Production Tax For Roads· Unrestricted s s ~ 122 QTC. ( 1212) Diesel Fuel T68 Sec: 500,7 48 For Roads· Unrestricted s . s 366,30S.OS bl23 OTC· (2012) Diesel Fuel T68 Sec S00.7 40 For Roads- Unrestricted s . s . 13124 OTC· (1612) Diesel Fuel- Restricted Road Maintenance· Primary s . s . bi2S OTC· (1112) Diesel Fuel T68 Sec S00.7 4C For Roads· Restricted s . s . b 126 OTC- (1012) Diesel Fuel T68 Sc:c: SOO. 7 4A For Roads. Unrestricted s . s . b 127 OTC· (0312) Ou Excise T68 Sec S00.6 4D For Roads. Unrestricted s . s 1.060.601.92 b128 OTC· (1412)01ls Excise T68 Sec S00.6 48 For Roads· Unrestricted s . s . b 129 OTC· (2112) GIIS Excise T68 Sc:c: 500.6 4E For R011ds ·Unrestricted s . s .

130 QTC. (1712) Ou Excise· Restricted ROild Maintenance. Primii.IY s . s . 3131 OTC- (0212) Oas Excise T68 Sec S00.6 4C For Roads. Restricted s . s . 3132 OTC- (0112) Oas Excise T68 Sec 500.6 4A For Roads. Unrestricted s . s . 3133 QTC. (0612) Special Fuel Use Tu 112~ For Roads· Unrestricted s s 87.SI

3134 OTC- (0712) Speci;d Fuei.06~ HBI061 For Roads ·Unrestricted s . s . 313S OTC- COS 12) SDCCilll Fuel Tu I¢ HBS49 For R011ds • Unrestricted s . s . 3136 QTC. (COR ) SIICcial Fuel 112¢ HB 14SO For R011ds • Unrestricted s . s . 3137 OTC- (1912) Spcciotl Fuel-Restricted Road Maintenance· Primal)' s . s . 3138 OTC-_(_0412) Special Fuel Use Tax .06S¢ For Roads· Unrestricted s . s . 3139 OTC- (0812) Motor Vehicle Collections For Roads· Unrestricted s . s 724,885.37

3140 OTC- (1812) Motor Vehicle Collections I County Roads· Restricted s . s . 3141 OTC- (I 312) Motor Vehicle Collcc:tions I Roads CRlF • Unrestricted s . s 243,159.70

3142 QTC.( )Other- s . s . 3143 OTC·C )Other· s s . 314JOTC·( )Other· s . s

Sub-Tollll • OTC s . s 2,39S,039.SS

219 State Grants s . s . 3221 Civil Defense Reimbursement s . s . 222 Emergency Maml~tcment Rcimbul3cmcnt s s .

i1224 Tick E1 Tollll Miscellaneous Revenue s . s l226 Slllte Participation (Project) s . s 1,461,685.19

3227 Other· s . s . 3228 Other· s . s

Tollll State Soun:cs s . s 3 856,724.74

Continued on page 2b Thursday, September 29,2011 S.A.&I. Form 263JR97 Entity: DelaWDrc County. 21

E-38

s s s s s

s s s s s s

s $

$

s s s s s $

s s s s s s s s s s s s s s s s s s s s s s s s $

HIGHWAY FUND ACCOUNTS COVERING THE PERIOD JULY I, 2010, to JUNE 30,2011 ESTIMATE OF NEEDS FOR 2011-2012

2010.2011 ACCOUNT BASIS AND 2011-2012 ACCOUNT

OVER LIMIT OF ENSUING CHARGEABLE ESTIMATED BY (UNDER) ESTIMATE INCOME GOVERNING BOARD

. 90.00"A s . s .

. 90.00"1. s . s .

. 90.00% s . s -

. 90.00% s . s .

. s . s .

. 90.00~ s - s .

. 90.~ s . s .

. 90.~ s . s .

. 90.00% s . s .

. 90.00"1. $ . $ .

. $ - $ .

. 90.00% s . s .

. 90.00o/o s . $ -366,30S.OS O.OOo/o $ . $ .

. 90.00o/o s . s .

. 90.00"1. s . s . - 90.00% s . s . . 90.~ s . s .

1,060,601.92 0.00% s . s . - 90.00o/o s - s . . 90.00"A s - s . 90.00"A s . s . . 90.00% s . s . . 90.00% s . $ .

87.51 O.OOo/o s . s . - 90.00o/o s . s - 90.00% s . s . . 90.00o/c s - s -. 90.00% s - s -. 90.00% s - s -

724,8SS.37 0.00"/ s . s -- 90.00o/o s - s

243,159.70 0.~ s - s . - 90.00% s - s -. 90.00o/c s . s -. 90.00o/c s s -

2,39S,039.SS s - s . - 90.~ s - s -. 90.00% s - s -- 90.00o/c $ - $ -- 90.00% s s .

1,461,68S.I9 0.00% s . s . . 90.00% s . s . - 90.00% s . s .

3,856,724. 74 s . s . S.A.8d. Fonn 2631R97 Entity: Delaware County, 21

p a~:c2a

APPROVED BY EXCISE BOARD

s . s -s s s .

s . s . s . s . s . s

s . s . $

s . s . $

s . $ . $ . s . s . s . $ . s -s -s s . s s s s . s -s s s -s s s -s . s . s . s -s s -Thursday, September 29, 2011

E-39

HIGHWAY FUND ACCOUNTS COVERJNG TilE PERIOD JUl. Y I, 2010, to JUNE 30, 2011 ESTIMATE OF NEEDS FOR 2011-~012

EXHIBIT"D" 2b ~hcdule 4, Miscellaneous Revenue

2010-2011 ACCOUNT SOURCE AMOUNT ACTUAllY

P,ntinued from ~ge 2a ESTIMATED COLLECTED

fwoo JNTEROOVERNMENT AL REVENUES· FEDERAL SOURCES: ~112 Federal Gnants $ . $

rU 13 J.T.P.A. Salary Reimbursement s . s 4114 Feder.tl Emergency Manai!Cment AllCRcv CFEMA} $ . s . 411.5 Federal Particioation (Project) s . s . 41160ther· $ . s . 1170ther· s . s .

Total Fedcnal Soum:s $ . s . I Grand Totallntcr~vcmmental Revenues I s . $ 3,8S6.724. 74

iSOOO MISCELLANEOUS REVENUE: ~Ill Interest on Investments s . s 11,484.46

~ 112 Rental or Leue of County Property s . s Sll3 Sale of County Propcny s . s ~114R~ty s . s . ~116IIISIIlllncc Recoveries s . s . SII7111SU1llncc Reimbursement s . s S 126 Vending Machine Commissions s . s . ~127 Other Concessions s s . ~129 Refuruis and Reimbursements s s . ~1300ther· s . s . ~131 Other- s . s

Total MiscciiiUieoUS Revenue s . s 11,484.46

~NON-REVENUE RECEIPTS:

~ m Contributions from Other Funds s .

Grand Total Highway Fund s . s 3,868,209.20

[!schedule 9, Hinbway Fund Investments

I I Investments LIQUIDATIONS Barred Investments

INVESTED IN on Hand Since By Collections Amonizcd by on Hand June 30,2010 Pun:bascd of Cost Premium CounOrdcr June 30, 2011

s . s . s . s . s . s . s . s . s . s . s . s . s . s . s . s . s . s . s . s . s . s . s . s . s . s . $ . s . s . s . s . s . s . s . s . s . s . s . s . s . $ . s . s . $ . $ . s . $ . $ . s . s . s . $ . s . s . s . s . s . $ . s . s .

I TOTAL INVESTMENTS II s . II s . lis . I s . s . Is . I S.A.&I. Form 2631R97 Entity: Delaware County, 21 Thursday, September 29,2011

E-40

s s s s s s s

Is

s s s s s s s s s s s s

I:

HIGHWAY RJND ACCOUNTS COVERING THE PERIOD JUI.Y I, 2010, to JUNE 30, 20 I I ESTIMATE OF NEEDS FOR 2011-2012

2010-2011 ACCOUNT BASIS AND 2011-2012 ACCOUNT

OVER LIMIT OF ENSUING CHARGEABLE ESTIMATED BY (UNDER) ESTIMATE INCOME GOVERNING BOARD

- 90.~ s - s . 90.~ s - s . - 90.00~ s - s . 90.00¥< s - s -- 90.00% $ . s

90.~ $ - s . . s - s .

3,856,724.741 Is II s -

11,484.46 0.0001. s . $

. 90.00~ s $ .

. 90.00o/. s . $

. 90.~ s . s

. 90.0001. s - s . - 90.00~ s . s . - 90.00~ s - s . - 90.~ s - s -. 90.00~ s - s . . 90.00o/c s . s -- 90.~ s - s .

11,484.46 s . s -

l,W>®J 90.00~ s - s .

s . s . S.A.&:J. Fonn 2631R97 Entity: Delaware County, 21

Page2b

APPROVED BY EXCISE BOARD

s -s s s -s s -s -

II s - I

s -s s s -s s $

s . s -s -s -s .

s -

s -Thursday, September 29, 20 II

E-41

EXHIBIT"D"

HIGHWAY FUND ACCOUNTS COVERING THE PERIOD JULY I, 2010, to JUNE 30, 20 II ESTIMATE OF NEEDS FOR 2011·2012

!Schedule 8(11), Reoon Of Prior Year's Expenditures

FlSCAL YEAR ENDING JUNE 30, 2010 DEPARTMENTSOFGO~NT RESERVES WARRANTS BALANCE

APPROPRJA TED ACCOUNTS 6-30-2010 SINCE LAPSED

ISSUED APPROPRIATIONS

1&7 GENERALGO~NT ACCOUNT:

87a Person11l Services s . s . s . 87b Pan Time Help s . s . s . 87cTravel s . s . s . 87d M~:~intenancc and Operation $ . $ . $ . 87e Capital Outlay $ s . s . 87f Intergovernmental $ . s . $ . i&7g0thet- s $ . s . IB7Total $ . $ . s . 88 PURCHASING ACCOUNT:

88a Personal Services $ $ . $ . 88b Part Time Help $ . $ . s . 88c: Travel $ . s . s . 88d M~:~intenancc and Operation $ . s . s . 88e Capital Outlay $ . s . $ . 88flnteraovemmental $ . s . s . ~II! Other· s . s . s 88h Other- s . s . s . 88Total s . s . s . 89 LOCAL PROJECTS HIGHWAY BUDGET ACCOUNT:

89a Personal Services s . s . s . ~9b Part Time llelp s . s . s . 89c:Travel s . s . s . 89d Maintenance and Operation s . s . $ . 89e Capital Outlay $ . s . s . 89f lnteraovemmental $ . s . s . 89g0thet- $ s . s . 89h0thet· s . $ . $ . 89Total $ . $ . $ . 90 FEMA HIGHWAY BUDGET ACCOUNT: 90a Personal Services $ s . s . ~b Part Time Help s . s . $ . OOcTravel s . s . s . &Od Maintenance 11nd Operation $ . s . s . ~Capital Outlav s . s s . ~rlntergovernmental s . s . s . ~gOiher· s . s . s . ~0 Total $ s . s . !II OTHER HIGHWAY BUDGET ACCOUNT:

~Ia Personal Services s . s . s . 19Jb Part Time Help s . $ . s . 19Jc: Travel s . $ . s . 19t d Maintenance 11nd Operation s . s . s . 19te CaPital Outlay s s . s 191 r lntm~overnmental s . s . $ . 191Jt Other • $ . s . s . 19Jh0ther· s . s . s . 191 Total $ . s . s .

3m

ORIGINAL

APPROPRJA TIONS

s . $ . s $ . $

s . s . s .

s . s . $ . $ . s . s . s . $ . $ .

s . s . s . $ . s . s s . s . $ .

s . s . s . s . s . s . s . s .

s . s . $ . $ . s . s . s . s . s .

S.A.&I. Form 2631R97 Entity: Delaware County, 21 Thursday, September 29,2011

E-42

SUPPLEMENTAL

ADJUSTMENTS ADDED CANCELLED

$ . s . s . s . s . s . s . $ . $ . s . s . s . s . $ . $ .

s . $ . s . $ . s . s . $ . s . s . s . $ - $ . s . s s . s . $ . $ .

s . s . s . $ . s . s . s . s . s . s . s . s . s . s . s . s . s . s .

s . s . s . s . s . s . s . s . s . s . s . s . s . s . s . $ .

$ . $ . s . $ . s . s . s . s . s . s . $ . s . $ . s . s . $ . $ . $ .

HIGHWAY FUND ACCOUNTS COVERING THE PERIOD JULY I, 2010, to JUNE 30, 20 II ESTIMATE OF NEEDS FOR 2011·2012

Paee 3a Govemmcnlal Budi!Ct Accounts

FISCAL YEAR ENDING JUNE 30, 2011 FISCAL YEAR 2011·2012

NET AMOUNT WARRANTS RESERVES LAPSED NEEDS AS APPROVED BY OF ISSUED BALANCE ESTIMATED BY COUNTY

APPROPRIATIONS KNOWN TO BE GOVERNING EXCISE BOARD UNENCUMBERED BOARD

$ $ . s . s . s . s . s . s . s s . s . s . s . $ . s - $ - s . s . $ . s $ . $ - s . s -s . s s . s . $ . s . $ . s . s s . $ . s . s . s s . s . $ - s . $ . $ . s . s . $ . s .

s . s . s . $ . $ . s . s . $ . s . s . s . s . s . s . s . s . $ . s . s . s . s - s . s . $

s . s . s . s . s . s . s . s . s . $ . s . s . s . s . s . s . s . s . s . s - s . s . s - s $ . s . $ . s . s . s .

s . s . s . s . $ . s . $ . $ . $ . s . s . $ . s . $ . s . s . s . s . s . $ s . s - s . s . s . s . s . s . s . s . s . s . s s . s . s s . s . s . s . s - s . s . $ . $ . s . $ . s . s $ . s s . s . s .

s . s . s s . s . s . s . s . s s . $ s . s . s s . s . $ . s . s . $ . $ . $ . s . $

s . $ . $ . s . s . s . s . $ . s . s . s . s . $ . s . s . s . $ . s . s . $ . $ . s . $ . s

s . $ . s . $ . s . s . s . $ . s . s . $ . s . s . $ . s . s . s . s . s s s . s . s . s . s . s . $ . s . s . s . s . s . s . s - $ . s s . s . s . s . $ . $ . s . $ . $ . s . s . s . s . $ . s . s . s . s -

S.A..t.l. Form 2631R97 Entily. Delaware County, 21 Thunday, Septcmber29, 2011

E-43

HIGHWAY FUND ACCOUNTS COVERING TilE PERIOD JULY I, 2010, to JUNE 30,2011 ESTIMATE OF NEEDS FOR 2011-2012

EXHIBIT"D" !Schedule 8(b), Report Of Prior Year's Expenditures

FISCAL YEAR ENDING JUNE 30,2010

DEPARTMENTS OF GOVERNMENT RESERVES WARRANTS BALANCE

APPROPRIATED ACCOUNTS 6·30.2010 SINCE LAPSED

ISSUED APPROPRIATIONS

192 UNRESTRICTED HIGHWAY BUDGET ACCOUNT:

~2a Personal Services s - s - s . ~2b Pan Time Help s - s . s . ~cTnavel s . s - s . 92d Maintenance and Openation s 3,333.S8 s 1,461.83 s 1,871.75

92e Capital Outlay s - s - s -~ lnlergovemmenllll s - s . s -92g Machinery and Equipment Lease Renllll s - s . s . 192h Phone &; Postage s - s . s . 92j lnsunance s . s - s . 92Total $ 3,333.58 s 1,461.83 $ 1,871.75

93 RESTRICTED HIOHWA Y BUDGET ACCOUNT:

93a Personal Semces s . s . s . 93b Pan Time Help s - s . s . 93cTnavel s . s . s . 93d Maintenance and Openation $ . s . $ . ~e Co_!Jital Outlay s - s . $ . ~Jf Intergovernmental s . s . $ . ~]gOiher· s - s . $ . ~3h0ther· s . s - s . ~JTollll s - s . $ . ~4 PRIMARY ROADS HIOHWA Y BUDGET ACCOUNT:

~a Personal Services s s . $ . ~b Pan Time Help s - s . s ~cTnavel s . s . $ . ~d Maintenance and Operation $ - s . s . ~e Copillll Outlay s . s - s . ~flntcrgovcmmental s . s - s . ~4g0ther- s . $ . s . ~4h0ther- s . s s . 4 Total s - $ . s .

Jb

ORIGINAL

APPROPRIATIONS

s l,SI3,293.86

s 15,975.34

s 8,144.56

s 1,643,775.26

s . s . s 404,444.30

s 19,981.98

$ 6S,S28.00

s 3,671,143.30

s -s s . s . s s s . s . s .

s . s . s . s 1,113,333.75

s . s . s . s . s l,IIJ,333.7S

80THERUSE:

Sa Other Dcd~tions s - s . §§ 8Total s . s . s .

TOTAL HIGHWAY FUND ACCOUNT s 3,333.58 $ 1,461.83 $ 1,871.75 $ 4,784,4n.o5

SUBJECT TO WARRANT ISSUE:

Is I s 99 Provision for Interest on Warrants s - - . s . GRAND TOTAL HIOHWA Y FUND s 3,333.58 1 s 1,461.83 I s 1,871.75 ,784,477.05

rTE OF NI!I!DS FOR Tim ~SCAL YEAR

URPOSE: I Current Ex~nse

HighWliY Funds an: appropriated monthly. Funds cannot be encumbered until appropriations are made.

The "Govemmenllll Budget Accounts• for Fisul Year 2011-2012, are 11resented for financial foiCISiinlllllllJ)OSCS only!

ORAND TOTAL· CO-OP FUND

S.A.&:I. Form 2631 R97 Ent1ty: Comanche County, 0 Thursday, September 29,2011

E-44

I

SUPPLEMENTAL

ADJUSTMENTS

ADDED CANCELLED

s - s s - s -s - $

s - s -s - $ -s - s s - s -s - $ -s - $ -s . $ -

s - s -s - $ -s - s -s - s -s - s . s - s -s - s -s - s . s - s -

$ - $ -s - s -s - $ -s - s -s - $ . s . s -s - s s . s -s - s -

s - s . s - $ -$ - IS .

$ - $ -s - $ -

HIGHWAY FUND ACCOUNTS COVERING TilE PERIOD JULY I, 2010, to JUNE 30,2011 ESTIMATE OF NEEDS FOR 2011-2012

p lb age

Govemmen1al Budget Acwunts FISCAL YEAR ENDING JUNE 30 2011 FISCAL YEAR 2011-2012

NET AMOUNT WARRANTS RESERVES LAPSED NEEDS AS APPROVED BY

OF ISSUED BALANCE ESTIMATED BY COUNTY

APPROPRIATIONS KNOWN TO BE GOVERNING EXCISE BOARD

UNENCUMBERED BOARD

s 1,513,293.86 s 1,399,087.60 s - s 114,206.26 s 114,206.26 s 114.206.26

s 15,975.34 $ 10,841.89 s - s 5.133.45 s 5,133.45 s 5,133.45 $ 8,144.56 $ 6,343.42 $ 226.69 $ 1,574.45 $ 1,574.45 s 1,574.45

s I ,643, 775.26 s 1,085,448.32 s 26,958.40 s 531,368.54 s SJJ,368.54 s S31,368.S4

s - s - s - s - s . s -s . s - s . s - s - s s 404,444.30 s 358,125.67 s - s 46,318.63 s 46,318.63 s 46,318.63

s 19,981.98 s 15,460.69 $ - s 4,521.29 s 4,521.29 s 4,521.29

s 6S,S28.00 s 27,750.00 s - s 37,778.00 s 37,778.00 $ 37,778.00

$ 3,671,143.30 $ 2,903,0S7.S9 s 27,185.09 s 740,900.62 s 740,900.62 $ 740,900.62

$ - s - $ - s - $ - s -$ - s - s - s - s - $

s - s s - s - $ - s $ - s . s - $ - s - s . $ . $ . s . s - s . s -$ - $ - s - $ - s - s -$ . $ - $ - $ - s - s -s - $ - s - $ . s - s $ - s - $ - s - $ - s -

s - s s s - $ - s -$ - s - s - s - s - s -$ . s - s . $ - s - $ -s 1,113,333.75 $ J,On,026.3 I s - $ 41,307.44 s 43,449.06 s 43,449.06

$ - s - s - $ - s - s -s - $ - s - $ - s s -$ - s - s - $ - s - $ -$ - s - s - $ - $ - s -s 1,113,333.75 s t,on,026.31 s - $ 41,307.44 s 43,449.06 s 43,449.06

$ - s - $ - s - s - s s - s s - $ - s - $ -

4,477.05 s

s - s s - $ - $ s -s 4,784,477.0 3,975,083~- $ 27185.09 IS 782,208.06 s 784,349.68 s 784,349.68

F..stimaleof Approved by

Needs by Counry

Governing Board Excise Board

I: , ... , ..... I. 784,349.61 : s

, .. ~ ... 1

784,349.68

S.A.&:I. Form 2631R97 Enllty: Delawan: County, 21 Thursday, Sep1cmber 29,2011

E-45

TIDS PAGE INTENTIONALLY LEFT BLANK

E-46

HEALTH FUND ACCOUNTS COVERING THE PERIOD JULY 1, 2010, to JUNE 30, 2011

ESTIMATE OF NEEDS FOR 2011-2012 EXHIBIT"E"

Schedule I. Current Balance Sheet - June 30, 20 II

~SSETS:

~ash Balance June 30, 2010

Investments TOTAL ASSETS

LIABILITIES AND RESERVES:

Warrants Outstanding

Reserve for Interest on Warrants

!Reserves From Schedule 8 TOTAL LIABILITIES AND RESERVES

CASH FUND BALANCE JUNE 30, 2011 TOTAL LIABILITIES, RESERVES AND CASH FUND BALANCE

!Schedule 2, Revenue and Requirements- 2011-2012

I Detail

REVENUE:

~ash Balance June 30, 20 I 0 $ 451,317.70

[£ash Fund Balance Transferred From Prior YeaJS s 27,086.34 ~urrcnt Ad Valorem Tax Apportioned s 618,854.66

Miscellaneous Revenue Apportioned $ 5,500.34 TOTAL REVENUE

REQUIREMENTS:

i"-Jaims Paid by_ Warrants Issued $ 289,477.76

Reserves From Schedule 8 s 35,748.55

Interest Paid on Warrants $ . Reserve for Interest on Warrants $ .

TOTAL REQUIREMENTS

iADD: CASH FUND BALANCE AS PER BALANCE SHEET 6-30-2011

I TOTAL REQUIREMENTS AND CASH FUND BALANCE

30,2011

!ADDITIONS: Miscellaneous Revenue Collected in Excess of Estimates-Net

Warrants Estopped, Cancelled or Converted

Fiscal Year 2010-2011 Lapsed Appropriations

Fiscal Year 2009-2010 Lapsed Appropriations

!Ad Valorem Tax Collections in Excess of Estimate Prior Years Ad Valorem Tax

TOTAL ADDITIONS

DEDUCTIONS:

Supplemental Appropriations Current Tax in Process of Collection

TOTAL DEDUCTIONS

leash Fund Balance as per Balance Sheet6-30-2011

Composition of Cash Fund Balance: Cash

~ash Fund Balance as per Balance Sheet 6-30-2011

S.A.&I. Form 2631 R97 Entity: Delaware County, 21

PAGE I

Amount

s 851,918.92

s -s 851,918.92

s 38,679.56

s s 35,748.55 s 74.4211.11

$ 777,490.81 $ 851,918.92

I Total

s 1,102,759.04

$ 325,226.31

I : 777,490.81 1,102,717.12

I Amount I $ 5,500.34

s . $ 722,123.86

$ 443.55

s 28,952.53 $ 26,642.79

Is 783,663.071

$ 6,490.34

s -s 6,490.34

$ 777,490.81

$ 777,490.81

IS 777,490.81

Thursday, September 29, 2011

E-47

EXHffilT"E"

Schedule 4, Miscellaneous Revenue

HEALTH FUND ACCOUNTS COVERING THE PERIOD JULY I, 2010,to JUNE 30, 2011

ESTIMATE OF NEEDS FOR 2011·2012

2a

2010-2011 ACCOUNT SOURCE AMOUNT ACTUALLY

ESTIMATED COu.ECTED 1000 CHARGES FOR SERVICES II II Clinical Services $ . $ 5,485.94 1112 Laboratory Services $ . $ . 1113 Immunizations s . $ . 1114 Dental Service Fees s . s . Ill 5 Child Guidance Services s . s . 1116 Early Test-Early Care $ . $ . 1117 Food Service Test and Certification $ . $ . 1118 Pool/Spa Certification $ - $ . 1119 Sewage and Perk Test s - $ . 1120 Public Bathing Licenses s - s . 1121 Other Licenses $ - $ -1122 Miscellaneous Health Fees $ . $ -1123 Other- $ - $ -1124 Other- $ . s . 1125 Other· s - $ .

Total Charges For Services s - s 5,485.94

INTERGOVERNMENTAL REVENUE 2000 INTERGOVERNMENTAL REVENUE· LOCAL SOURCES:

2111 Mobile Home Tax $ . s . 2112 Housing Authority Payments in Lieu ofTax Revenue s . s 14.40

2113 Revaluation of Real Property Reimbursements $ . s . 2114 Mllllufacturing Exempt Reimbursement s . s . 2115 Public Health Contributions $ . $ . 2116 Perinatal Health Program $ . s . 2117 Community Care • HMO s . s -211801hcr· s . s . 2124 Other· s . s .

Total ·Local Sources s . s 14.40

3000 INTERGOVERNMENTAL REVENUES· STATE SOURCES:

3211 State Land Payments $ . $ . 3212 State Payments in Lieu ofTax Revenue s - $ . 3213 Homestead Exemption Reimbursement s - s . 3214 Additional Homestead Exemption Reimbursement s . s . 3215 State Grants s . s . 3216 Oklahoma Dept of Environmental Quality $ . s . 3217 STD Program (State) s . s . 3218 Water Resources Board s . s . 3219 Oklahoma Conservation Commission s . s . 3220 Welfare Agencit Sub-Total • OTC s - $ . 3221 Early Intervention (State) s - s . 3222 Eldercarc s . s . 3223 Child Abuse Prevention $ . $ . 3224 Adolescent Health • State $ . s . 3225 TB • State s . s . 3226 Other State Reimbursements $ . s . 3227 Other- $ . s . 3228 Other· $ . s .

Total • State Sources s . s . Continued on page 2b Thursday, September 29, 2011

S.A.&I. Form 2631 R97 Entity: Delaware County, 21

E-48

2010-2011 ACCOUNT

OVER (UNDER)

$ 5,485.94

s -s -s -s -s -s -s -s -s . $ -$ . $ -$ -$ -$ 5,485.94

$ . s 14.40

s . $ -$ -$ -$ -$ . $ -$ 5,500.34

$ . s . $ . $ . $ . $ . s . $ . s . s . s . $ -s . s -s . $ -$ . $ . s .

HEAL Til FUND ACCOUNTS COVERING THE PEIUOD JULY 1, 2010, to JUNE 30, 2011

ESTIMATE OF NEEDS FOR 2011-2012

BASIS AND 2011·2012 ACCOUNT

LIMIT OF ENSUING CHARGEABLE ESTIMATED BY ESTIMATE INCOME GOVERNING BOARD

0.00'* $ - $ -90.00'* s - s -90.00o/c s - s -90.00o/c s - s -90.00o/c $ - s -90.00o/c $ - $ -90.00o/c $ - s -90.00'* $ - $ . 90.00o/c $ - s -90.00o/c $ . $ -90.00'* $ . $ . 90.00o/c $ . $ -90.00'* $ . $ -90.00'* $ . $ -90.00o/c $ . $ .

$ . $ .

90.00o/c $ . s . 0.000/o s . $ -

90.00o/c $ - $ -90.00o/c s - s -90.00'* $ - $ -90.00o/c $ . $ . 90.00o/c $ . $ . 90.00'* $ . $ . 90.00o/c $ - $ -

$ . s .

90.00o/c $ . $ . 90.00'* s . $ . 90.00o/c $ . $ . 90.000/c s . $ . 90.00o/c $ . s . 90.00'* $ . $ . 90.00o/c s . $ . 90.00'* $ . s . 90.00'* s . s . 90.00o/c s . $ . 90.00o/c $ . s . 90.00o/c $ . s -90.000/c $ . s -90.00o/c $ - s . 90.00o/c s . s . 90.00'* $ . $ . 90.00'* $ . $ . 90.00'* $ . s .

s . s -S.A&I. Fonn 2631R97 Entity: Delaware County, 21

Page 2a

APPROVED BY EXCISE BOARD

$ -s -s -s -s -$ -s -s -s -s -s -s -$ -s . $ -$ -

s -s -$ -s . $ -$ . $ . $ . s . s .

s . s . s . $ . s . s -s . s . s . s . $ . $ . $ . s . s -s . $ . s . $ . Thursday, September 29, 2011

E-49

I

EXHIBIT"E"

Schedule 4, Miscellaneous Revenue

HEALTH FUND ACCOUNTS COVERING THE PERIOD JULY I, 2010, to JUNE 30, 2011

ESTIMATE OF NEEDS FOR 2011·2012

2b

2010-2011 ACCOUNT SOURCE AMOUNT ACTUALLY

Continued from page 2a ESTIMATED COLLECTED 4000 INTERGOVERNMENTAL REVENUES· FEDERAL SOURCES: 4111 Fedenll Grants $ - $ -4112 Federal Payments in Lieu ofTax Revenues $ . s -4113 Bureau of Land Mana~tement $ . s -4114 Adolescent Health· Fedenll s - s . 4115 Women Infants and Children $ . s -4116 Maternity Care (Medicaid) $ . $ -4117 EPSDT (Medicaid) $ . $ -4118 Family Planning (Medicaid) s . s -4119 Early Intervention (Fedenll) s . s . 4120 Oklahoma Dept of Environmental Quality (Federal) s . s -4121 sm Program (Federal) $ - s -4122 Ryan-White Program s . $ . 4123 Immunization Action Plan $ - s -4124 Direct Observed Therapy s . s . 4125 Summer Food Service s . s -4126 Other· s . s -41270ther- $ . s . 41280ther· $ . s -

Total Federal Sources s . ~

. Grand Total Intergovernmental Revenues s . 14.40

5000 MISCELLANEOUS REVENUE: 5 111 Interest on Investments s . s -5112 Insurance Recoveries s . $ . 5113 Insurance Reimbursements $ . $ . 5114 Copies $ . s -S 11 S Return Check Charges s . s . S 116 Utilitv Reimbursements s . s . S 117 Other Refunds and Reimbursements $ - $ -5 118 Resale Propery Fund Distribution $ . $ -S 119 Sale of Property s . $ . 5120 Sale of Equipment $ . $ -5121 Vending Machine Commissions $ . s -5 122 Other Concessions $ . s . 5123 Public Records Fee $ . $ . S 124 Record Search Fee $ . $ -S 125 Car Seat Sales s - s -S 126 Health Fairs s - $ -5127 Salvage Sales s - s . 5128 Proiect Women s - $ . 5 129 Community Care· HMO $ - s . S1300ther- $ . $ -5131 Other- $ - s -5132 Other- s . s .

Total Miscellaneous Revenue s - s -6000 NON-REVENUE RECEIPTS: 6111 Contributions from Other Funds $ . s -

Grand Total Health Fund I s - s 5,500.34

S.A.&I. Form 2631R97 Ent1ty: Delaware County, 21 Thursday, September 29,2011

E-50

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

s $

$

$

Is

s $

s $

$

$ $

$

s s s s $

$

$

s $

$

s s s $

s

s

s

HEALTH FUND ACCOUNTS COVERING THE PERJOD JULY 1, 2010, to JUNE 30, 2011

ESTIMATE OF NEEDS FOR 2011·2012

2010-2011 ACCOUNT BASIS AND 2011·2012 ACCOUNT

OVER LIMIT OF ENSUING CHARGEABLE ESTIMATED BY (UNDER) ESTIMATE INCOME GOVERNING BOARD

. 90.00"A $ . $ .

. 90.00"A $ . $ .

. 90.00"A $ . $ .

. 90.00"A $ . $ . - 90.00o/c $ . $ . - 90.00o/c $ . $ -. 90.00o/c $ - $ -- 90.00o/c $ - $ . - 90.00o/c $ - $ -- 90.00"A $ - $ -- 90.00"A $ - $ -. 90.00"A s - s . . 90.00"A s - $ . . 90.00"A $ - $ . - 90.00o/c $ - $ . - 90.00o/c $ - $ . - 90.00o/c $ - $ . - 90.00"A s - s . - $ - s -

5,500.341 $ - s -

- 90.00o/c $ - s . . 90.00o/c $ - s -- 90.00o/c $ - $ -- 90.00o/c $ - $ . - 90.00o/c $ - s .

- 90.000A $ - $ -- 90.000/c s - $ . - 90.00"/c $ - $ -- 90.00o/c $ - s . - 90.000/c s - $ -- 90.00o/c $ - $ .

- 90.00o/c $ - $ -- 90.00"A s - s -. 90.00"A $ - $ -. 90.00"A $ . $ . . 90.00o/c $ . $ . . 90.00o/c $ - $ . - 90.00o/c $ - $ . . 90.000/c $ - $ . . 90.000/c s . $ . . 90.00"A $ . $ . . 90.00o/c $ . s -. s - $ .

. 90.00o/c $ . s .

5,500.34 $ . $ . S.A.&I. Fonn 2631 R97 Ent1ty: Delaware: County, 21

Page2b

APPROVED BY EXCISE BOARD

$ . $ . $ . $ . $ . s . $ . $ . $ -$ . $ . $ . $ -$ . $ . s . $ . s . s .

Is . I s . $ . $ . $ . $ . $ . $ . $ . s . s . s s . $ -$ -s -s . $ . $ . s -s . s . s . $ .

I: I .

. Thursday, September 29, 2011

E-51

HEALTH FUND ACCOUNTS COVERING rnE PERIOD JULY I, 2010, to JUNE 30, 2011 ESTIMATE OF NEEDS FOR 2011-2012

EXHIBIT"E"

Schedule S, Expenditures Health Fund Cash Accounts of Current and All Prior Years CURRENT AND ALL PRIOR YEARS

Cash Balance Reponed to Excise Board 6-30-2010 Cash Fund Balance Transferred Out

Cash Fund Balance Transferred In Adjusted Cash Balance

Ad Valorem Tax Apportioned To Year In Caption

Miscellaneous Revenue (Schedule 4) Cash Fund Balance Forward From Preceding Year

Prior Expenditures Recovered

TOTAL RECEIPTS

TOTAL RECEIPTS AND BALANCE

Wammts of Year in Caption

Interest Paid Thereon TOTAL DISBURSEMENTS CASH BALANCE JUNE 30, 2011

Reserve for Warrants Outstanding

Reserve for Interest on Warrants

Reserves From Schedule 8 TOTAL UABIUfES AND RESERVE

DEFICIT: (Red Figure) CASH BALANCE FORWARD TO SUCCEEDING YEAR

Schedule 6 Health Fund Warrant Account of Current and All Prior Years

CURRENT AND ALL PRIOR YEARS

Warrants Outstanding 6-30-2010 of Y car in Caotion Warrants Registered During Year

TOTAL

Warrants Paid During Year

Wammts Convened to Bonds or Judgements

Warrants Cancelled Warrants Estopped by Statute

TOTAL WARRANTS RETIRED

I BALANCE WARRANTS OUTSTANDING JUNE 30, 2011

I Schedule 7, 2010 Ad Valorem Tax Account 12010 Net Valuation Certified To County Excise Board $ 310,285,329.00 2.090 Mills

Total Proceeds of Levy as Certified Additions:

Deductions: Gross Balance Tax Less Reserve for Dclinqcnt Tax Reserve for Protest Pending

Balance Available Tax Dcduct2010 Tax Apportioned

Net Balance 20 I 0 Tax in Process of Collection or Excess Collections

S.A&I. Form 2631R97 Entity: Delaware County, 21

3

2010-2011

$ -$ 41.92

$ 451,317.70 $ 451,275.78 $ 618,854.66 $ S,S00.34 $ 27,086.34 $ -$ 651,441.34 $ 1,102,717.12 $ 250,798.20 $ -$ 250,798.20 $ 851,918.92

$ 38,679.56

s -$ 35,748.SS $ 74,428.11 $ . $ 777,490.81

TOTAL

$ IIS,SS3.00 $ 346,740.90 $ 462,293.90

$ 423,614.34 $ . $ -$ . $ 423,614.34

Us 38,679.561

I Amount I

s 648,496.34 $ . s . s 648,496.34

$ 58,594.21 $ . s 589,902.13

s 618,854.66 $ . s 28,9S2.S3

Thursday, September 29, 20 II

E-52

Schedule 5, (Continued)

2009-2010

s 624,577.39 s s 451,317.70 s s . s $ 173,259.69 s s 26,642.79 s $ . $

s . $

s . $

s 26,642.79 s $ 199,902.48 $

$ 172,816.14 $

s - s s 172,816.14 s $ 27,086.34 $

$ . $

$ . $

$ - $

s . $

s - s s 27,086.34 s

Schedule 6. (Continued) 2010-2011

$ . s $ 289,477.76 $

s 289,477.76 $

$ 250,798.20 $

$ - s $ - $

s . s $ 250,798.20 s

Is 38,679.56 I s

HEALTH FUND ACCOUNTS COVERING THE PERIOD JULY I, 2010, to JUNE 30, 2011

ESTIMATE OF NEEDS FOR 2011-2012

7.008-2009 2007-2008 2006-2007 2005-2006 2004-2005 . s . s . s . s . $ . $ . s . s . $ . s . s . s - s . $ . $ . s - $ . $ . $ . $ . s . $ . $ - $ . s - $ . $ . $ . $ . s - $ . $ . $ . $ . s - s - s - s - s - $ . $ - $ . s - $ . $ . s . s . $ . $ . s . s . $ . $ . s . $ . $ . $ - s - $ - $ . $ . $ - s - $

- $ - $ - s - $ . s - $ . $ - $

- $ - $ - $ - $ . s . $ . s . s

2009-2010 2008-2009 2007-2008 2006-2007 2005-2006

115,553.00

I: .

II: .

~: -

I: 57,263.14 . . -172,816.14 - . -172,816.14 $ - $ - $ . $

. $ . $ . $ - $

. $ . $ - $ - $

. $ . s . s - $ 172,816.14 s - $ - $ . s

. Is - I s . s - Is

Schedule 9, Health Fund Investments Investments LIQUIDATIONS Barred

INVESTED IN on Hand Since By Collections Amortized by

Page 3

TOTAL . s 624,577.39 - $ 451,359.62 . s 451,317.70

- s 624,535.47 . s 645,497.45 . $ 5,500.34 . s 27,086.34 . $ . . $ 678,084.13

- $ 1,302,619.60 . $ 423,614.34 . s . $ 423,614.34 - $ 879,005.26 . $ 38 679.56

- $ . . $ 3S,748.SS

- s 74,428.11

- s . $ 804,577.15

2004-2005 ~I . s . s . - $

- $

- $

- $ . $ . . $ . . lis I

Investments

on Hand June 30,2010 Purchased of Cost Premium Court Order June 30, 20 II

$ . s . $ . $ - $ . $

s - s . s - s . $ - $ . s . $ - $ . $ - s - $ . $ . s - $ . $ - s - $

s . s . s . s - s - $

s . $ - s . $ . s - s s . s . $ - s - $ - s $ . $ . $ . $ - $ - $ . s . s . s . s - s . $ . $ . s . $ - $ - s . $ .

TOTAL INVESTMENTS Is . I s - s . $ . s - Is I S.A.&I. Form 2631R97 Entity: Delaware County, 21 Thursday, September 29,2011

E-53

EXHIBIT"E"

HEALTH FUND ACCOUNTS COVERING THE PERIOD JULY I, 2010, to JUNE 30, 2011

ESTIMATE OF NEEDS FOR 2011·2012

Schedule 8(a}, Reoort Of Prior Year's EXPenditures FISCAL YEAR ENDING JUNE 30, 2010

DEPARTMENTS OF GOVERNMENT RESERVES WARRANTS BALANCE

4

ORIGINAL APPROPRIATED ACCOUNTS 6-30-2010 SINCE LAPSED APPROPRIATIONS

ISSUED APPROPRIATIONS

92 COUNTY HEALTH BUDGET ACCOUNT:

92a Personal Services s 48,906.69 s 48,906.69 s . s 600,000.00 92b Part Time Help s . $ . $ . s . 92cTravel $ . $ . $ . $ 30,000.00

92d Maintenance and Operation s 300.00 $ 82.97 s 217.o3 $ 175,000.00

~2e Capital Outlay $ 8,500.00 $ 8,273.48 $ 226.52 $ 225,630.71

~f Intergovernmental $ . $ . $ . s . ~2g Revaluation $ . $ . $ . $ 10,229.12

~2h Other- $ . $ . $ - s -~2j Other- s - $ - $ - s . 92 Total $ 57,706.69 $ 57,263.14 $ 443.55 $ 1,040,859.83

93 93a Personal Services $ - $ - $ - $ -93b Part Time Help $ - $ . $ - $ -93cTravel $ . $ . $ . $ -93d Maintenance and Operation $ . s . $ . s -93e Capital Outlay $ - s - s . $ -93f Intergovernmental $ . $ - $ - s . 93g0ther- $ . $ - s - $ . 93h0ther• $ - $ - $ - $ -~3 Total $ - $ . $ . $ . ~4 ~4a Personal Services $ - $ - $ . $ . ~4b Part Time Help $ . $ - $ - $ . ~4cTravel $ - $ - $ - $ -&4d Maintenance and Operation $ - $ . s . $ -~4e Capital Outlay $ - $ . $ - $ -94flntergovernmental $ - $ - $ . $ -~4g0ther- $ - $ - $ . $ -94h0ther- $ - $ - $ - $ -94 Total $ . $ - $ - $ -~8 OTHER USES:

I: I : &sa Other Deductions - . $ - $ -&8 Total - - s - $ -

I~OENERALFUNDACCOUNT $ 57,706.69 $ 57,263.14 $ 443.55 II s 1,040,859.83

JECT TO WARRANT ISSUE: II rovision for Interest on Warrants $ . $ - $ - Us .

RAND TOTAL GENERAL FUND Is 57,706.6911 s 57,263.1411 $ 443.5511 s 1,040,859.831

Thursday, September29, 2011

I ESl1MA TE OF NEEDS FOR TilE FISCAL YEAR

PURPOSE: I Current Expense Pro rata share of County Assessor's Budget as determined by County Excise Board

GRAND TOTAL- General Fund

S.A.&l. Fonn 2631R97 Ent1ty: Delaware County, 21

E-54

SUPPLEMENTAL

ADJUSTMENTS ADDED CANCELLED

s . $ . $ - $ . s . s . s 6,420.34 $ . $ - s -s - s . s 70.00 s . $ . $ -$ - $ . s 6,490.34 $ -

$ - s . $ . s -$ - s -s - s -$ - s -s - s -$ - s -s - s . s . $ .

s - s -s . $ -s - s -s - s -s - s -s - s -s - s . s . s -s - s .

$ . $ -$ - s -$ 6,490.34 $ -s - s -s 6,490.34 $ .

HEALTH FUNDACCOUNTSCOVERINGTHEPERIODJULY 1,2010, to JUNE 30,2011

ESTIMATE OF NEEDS FOR 2011-2012

Pagc4

Governmental Budget Accounts FISCAL YEAR ENDING JUNE 30, 20 II FISCAL YEAR 2011·2012

NET AMOUNT WARRANTS RESERVES LAPSED NEEDS AS APPROVED BY OF ISSUED BALANCE ESTIMATED BY COUNTY

APPROPRIA TlONS KNOWN TO BE GOVERNING EXCISE BOARD UNENCUMBERED BOARD

$ 600,000.00 $ 207,075.47 $ 23,045.00 $ 369,879.53 s 700,000.00 s 600,000.00 $ . $ . $ . $ - $ . $ . $ 30,000.00 $ 8,499.53 $ . s 21,500.47 s 50,000.00 s 50,000.00 $ 181,420.34 s 60,878.12 s 717.85 s 119,824.37 $ 200,000.00 $ 200,000.00

s 225,630.71 $ 2,725.52 $ 11,985.70 $ 210,919.49 s 450,000.00 s 521,432.38

s - $ - s - s - $ -$ 10,299.12 $ 10,299.12 s - s - s 20,000.00 s 8,702.65 s . $ - s - s . s . s -s - $ . $ - $ - $ . s -s 1,04 7,350.17 $ 289,477.76 $ 35,748.55 $ 722,123.86 $ 1,420,000.00 $ 1,380,135.03

$ - s - $ . s . s - $ -$ - s . s . s . s - s -s . s . $ . $ - s - s . s . s . s . s . s . s -s . s . s . s . s . s . s . s . s . s . s . s . s . s . s . s . $ . $ -$ . s . $ - $ - s - s -s - s - s - s - $ . s .

$ - $ - $ - s - s - s -$ . $ - s - s - $ - s -s - s - s - $ - s - s -s - $ - s - $ - s - $ -s - s - s . s . $ . s . $ - s - s - $ - $ - s . s - s - s - s - s - s -s - s - s - s - s . s . $ - s - $ . s - s . s .

§ $ - $ -§§§ s - $ - $ - s . .

I$ 1,047,350.17 Is 289,477.76 $ 35,748.55 s 722,123.86 $ 1,420,000.00 I$ 1,380, 135.031

Is - I $ - s . s - s . Is . I Is 1,047,350.1711 $ 289,477.7611 $ 35,748.55 Is 722,123.86 Is 1.42o.ooo.oo 11 s 1,380,135.031

Fnday, September 30, 2011

Estimate of Approved by

Needs by County Govemine. Board Excise Board

$ 1,400,000.00 s 1,369,835.91

s 20,000.00 $ 10,299.12

s 1,420,000.00 s 1,380,135.03

E-55

TI-llS PAGE INTENTIONALLY LEFT BLANK

E-56

I

I

EMERGENCY MEDICAL SERVICE FUND ACCOUNTS COVERING THE PERIOD JULY I, 2010, to JUNE 30, 2011

ESTIMATE OF NEEDS FOR 2011·2012 EXHIBIT "F"

Schedule I, Current Balance Sheet· June 30, 20 II

ASSETS: Cash Balance June 30, 2011 s

Investments $

TOTAL ASSETS $

LIABILITIES AND RESERVES:

Warrants Outstanding $

Reserve: for Interest on Warrants s Reserves From Schedule II s

TOTAL LIABILI11ES AND RESERVES s CASH FUND BALANCE JUNE 30. 2011 s TOTAL LIABILITIES RESERVES AND CASH FUND BALANCE s

Schedule 2, Revenue and R~uirements • 2011·2012

I Detail II REVENUE:

Cash Balance June 30, 20 I 0 $ 5,900.81

Cash Fund Balance Transferred From Prior Years $ 20,105.95

Current Ad Valorem Tax Apponioncd s 539,294.70

Miscellaneous Revenue Apponioned s . TOTAL REVENUE $

REQUIREMENTS:

Claims Paid by Warrants Issued s 5511,417.27

Reserves From Schedule 8 $ . Interest Paid on Warrants s . Reserve for Interest on Warrants s .

TOTAL REQUIREMENTS $

ADD: CASH FUND BALANCE AS PER BALANCE SHEET 6-30-2011 s TOTAL REQUIREMENTS AND CASH FUND BALANCE s

Schedule 3, Cash Fund Balance Anal~sis ·June 30, 2011 II ADDI110NS: Miscellaneous Revenue Collected in Excess of Estimates-Net $

Warrants Estopped, Cancelled or Convened $

Fiscal Year 2010.2011 Lapsed Appropriations s Fiscal Year 2009·2010 Lapsed Appropriations s Ad Valorem Tax Collections in Excess of Estimate $

Prior Years Ad Vlllorem Tax $

TOTAL ADDI110NS Is DEDUCTIONS:

Supplemental Appropriations s Current Tax in Process of Collection s

TOTAL DEDUCTIONS s Cash Fund Blllance as per Blllance Sheet 6-30·2011 s

Composition of Cash Fund Balance: Cash s

Cash Fund Balance as per Balance Sheet 6-30-2011 $

PAGE I

Amount

7,620.40 .

7,620.40

736.21 . .

736.21

6,884.19 7,620.40

I Total I

565,301.46

558,417.27

6,884.19 565,301.46

Amount I . . . . .

20,10S.9S

20,10S.9S I

5S2,SI6.46 .

SS2,Sl6.46

6,884.19

6,884.19

6,884.19

S.A.&I. Form 2631R97 Entity: Delaware County, 21 Thursday, September 29,2011

E-57

EXHIBIT"f"

EMERGENCY MEDICAL SERVICE FUND ACCOUNTS COVERING TilE PERIOD JULY I, 2010, to JUNE 30, 2011

ESTIMATE OF NEEDS FOR 2011-2012

Schedule 4, Miscellaneous Revenue

2010·2011 ACCOUNT SOURCE AMOUNT ACI1JALLY

ESTIMATED COlLECTED

1000 CHARGES FOR SERVICES 1111 Service Fees $ . $

1112 Service Fees $ - $

1113 Training Fees $ - $

1114 Other- $ - $

Total Charges For Services s . s INTERGOVERNMENTAL REVENUES

2000 INTERGOVERNMENT AI.. REVENUES- LOCAL SOURCES: 2111 Local Contributions s - s 2112 Local Governmental Reimbursements s - $

2113 Local Payments in Lieu of Tax Revenue $ - $

2114 Other· s - s Total • Local Sources $ - $

3000 INTERGOVERNMENTAL REVENUES-STATE SOURCES:

3111 County Sales Tax • OTC $ - $

3112 Other· OTC s - $

Sub-Total - OTC $ - $

3211 State Grants s - s 3212 State Payments in Lieu ofTax Revenue $ - s 3213 Homestead Exemption Reimbursement s - s 3214 Additional Homestead Exemption Reimbursement $ - s 3215 Other- s . s 3216 Other- s - s

Total State Sources s - $

4000 INTERGOVERNMENTAL REVENUES FEDERAL SOURCES: 4111 Federal Grants $ - s 4112 Reimbursement • Federal $ - $

4113 Federal Payments in Lieu ofTax Revenues $ - $

4114 Other· s - s Total Federal Sources s - s Grand Total1ntergovemmcntal Revenues $ - Is

5000 MISCELLANEOUS REVENUE:

5 Ill Interest on Investments s - $

5112 Rental or Lease of Property s . $

5 113 Sale of Property s . $

5114 Subscription Sales (Memberships) $ . s 511 5 Insurance Recoveries s . $

5116Insurance Reimbursements s - $

S 117 Return Check Charges $ - $

5 II 8 Utility Reimbursements s - $

S 119 Vending Machine Commissions $ - $

S 120 Other Concessions $ - s 5121 Other· $ . $

S122 Other· $ . $

Total Miscellaneous Revenue $ - $

11 Contributions from Other Funds ~0 NON-REVENUE RECEIPTS'

$ - s

II Grand Total Emergency Medical Service Fund s - $

2

.

.

.

. -

. -. . .

. --. .

-. . . . '

.

.

. -. . I

-. . . -. . . . . . . .

.

. S.A.&I. form 2631 R97 Entity: Delaware County, 21 TIIursday, September 29, 2011 •

E-58

$

$

$

s s

$

$

$

$

$

I: s $

$

$

s s $

s $

s $

s Is

s s s $

s s $

s $

s $

$

s

$

s

EMERGENCY MEDICAL SERVICE fUND ACCOUNTS COVERING THE PERIOD JULY I, 2010, to JUNE 30, 2011

ESTIMATE Of NEEDS fOR 2011-2012

2010-2011 ACCOUNT BASIS AND 21t11-2012 ACCOUNT

OVER UMIT OF ENSUING CHARGEABLE ESTIMATED BY APPROVED BY

Page2

(UNDER) ESTIMATE INCOME GOVERNING BOARD EXCISE BOARD

. 90.00'* $ . s . s -- 90.00'* s - $ - $ -- 90.00'* $ - $ - $ -- 90.00o/c s - $ - s -- s - s - s -

- 90.00".1. $ - $ - $ . . 90.00o/c s - $ - $ -. 90.00o/c $ - $ - $ -. 90.00".1. $ - $ - s -- $ - $ . s -

I 1: ~: ~: - 90.00o/c . - -- 90.00".1. . - . - - - -- 90.00"!. $ . $ - $ -- 90.00".1. s - $ - $ -- 90.00"A $ . $ - $ -- 90.00".1. $ . $ . s -- 90.00o/c $ - s . s . - 90.00o/c $ - $ - s -- $ - $ - s -

- 90.00o/c s - s . s -. 90.00o/c s - s - s . . 90.00"!. $ . $ - s -- 90.00"!. $ - $ . s . . s - s . $ . - I $ . $ . Is .

. 90.00o/c s . s . $ .

. 90.00o/c s . $ . $ .

. 90.00o/c s . $ . s .

. 90.00o/c s - s . $ .

. 90.00o/c $ - $ . $ .

. 90.00o/c $ - $ . $ .

. 90.00o/c $ . $ . $ .

. 90.00".4 s - $ - s .

. 90.00o/c $ . $ - $ .

. 90.00o/c s . $ - $ .

. 90.00o/c $ . $ - $ -- 90.00o/c $ . $ . $ . - $ - s . s .

- 90.00o/c $ - Is - I$ -

. s . ~ . Is -

I

I

I I

SA.&I. Fonn2631R97 Entity: Delaware County, 21 Thursday. September 29, 20 II

E-59

EMERGENCY MEDICAL SERVICE FUND ACCOUNTS COVERING mE PERIOD JULY I, 2010, to JUNE 30, 2011

ESTIMATE OF NEEDS FOR 2011-2012 EXH181T"F"

Schedule 5, Expenditures Emergency Medical Service Fund Cash Accounts of Current and All Prior Years

CURRENT AND ALL PRIOR YEARS

Cash Balance Reported to Excise Board 6-30-2010 s Cash Fund Balance Transferred Out s Cash Fund Balance Transferred In $ Adjusted Cash Balance $

Ad Valorem Tax Apportioned To Year In Caption $

Miscellaneous Revenue (Schedule 4) $

Cash Fund Balance Forward From Preceding Year $

Prior Expenditures Recovered s TOTAL RECEIPTS s TOTAL RECEIPTS AND BALANCE s Warrants of Year in Caption s Interest Paid Thereon s TOTAL DISBURSEMENTS s CASH BALANCE JUNE 30, 2011 s Reserve for Warrants Outstanding s Reserve for Interest on Warrants s Reserves From Schedule 8 s TOTAL LIABIUTES AND RESERVE s

DEFICIT: (Red Figure) s CASH BALANCE FORWARD TO SUCCEEDING YEAR s

I Schedule 6, General Fund Warrant Account of Current and All Prior Years

CURRENT AND ALL PRIOR YEARS

Warrants Outstanding 6-30-2010 of Year in Capjion $

Warrants Registered During Year $

TOTAL s Warrants Paid During Year s Warrants Convened to Bonds or Judgements s Warrants Cancelled $

Warrants Estopped by Statute s TOTAL WARRANTS RETIRED $

I BALANCE WARRANTS OUTSTANDING JUNE 30, 2011 I s

Schedule 7, 2010 Ad Valorem Tax Account

2010 Net Valuation Certified To County Excise Board $ - 0.000 Mills

Total Proceeds of Levy as Certified $

Additions: s Deductions: $

Gross Balance Tax s Less Reserve for Delinqent Tax s Reserve for Protest Pending $

Balance Available Tax $

Deduct 20 I 0 Tax Apportioned $

Net Balance 2010 Tax in Process of Collection or $

Excess Collections $

3

2010-2011

--

5,900.81 5,900.81

539,294.70

-20,105.95

-SS9.400.6S

S6S,301.46

557,681.06

-557,681.06

7,620.40

736.21

--

736.21

-6,884.19

I TOTAL

895.88

558,417.27 559,313.15

558,576.94

---

558,576.94

736.21

Amount

----------

S.A.&I. Form 2631 R97 Ent1ty: Delaware County, 21 Thursday, September 29, 2011

..

E-60

EMERGENCY MEDICAL SERVICE FUND ACCOUNTS COVERING THE PERIOD JULY I, 2010,to JUNE 30,2011

ESTIMATE OF NEEDS FOR 2011-2012

I Schedule 5, (Continued)

2009-2010 2008-2009 2007-2008 2006-2007 2005-2006 2004-2005

$ 6,796.69 $ - s - s - s - s - $

s 5,900.81 s - $ - s - s - $ - s $ - s - s - s - $ - s - $

s 895.88 s - $ - $ - $ - s - s s 20,105.95 s - s - $ - s - s - s s - s - s - $ - s - $ - $

$ - $ - $ - $ - s - s - s s - $ - s - s - s - s - s $ 20,105.95 $ - $ - $ - s - s - s s 21,001.83 s - $ - s . s . s - s $ 895.88 s - $ . s . $ - s - $

$ - s - $ . $ - $ . $ - s s 895.88 s - s - s - $ - $ - s s 20,105.95 s - s - s - $ - s - s $ - s - s - s - s - s - s s . s - $ - s - s - s - s s - s - s - s - s - s - s s - s - s - s - s - s - s s - s - $ - s - s - s - s s 20,105.95 s - $ - $ - $ - s - s

I Schedule 6, (Continued!

I 2010-2011 2009-2010 ·2008-2009 2007-2008 2006-2007 2005-2006

s - s 895.88 §§§' - s s 558,417.27 s s - s - $ - s s 558,417.27 s 895.88 s - s - s - s s 557,681.06 s 895.88 $ - $ - s - s - s s - s - s - s - s - s - s s - s - $ - $ - $ - s - $

$ - s - $ - s - s - s . $

$ 557,681.06 $ 895.88 s - s - $ . s - $

$ 736.21 [j_ - s . s . Is - I s . s

Schedule 9, Emergency Medical Service Fund Investments

Investments LIQUIDATIONS Barred

INVESTED1N on Hand Since By Collections Amortized by June 30,2010 Purchased of Cost Premium Court Order

s - s - s . s . s . s . s . s . $ . $ . $ . $ . $ . $ - $ . s . $ . $ . s . s . $ - s - s . s . s -$ . s . $ . $ . s . $ . $ . $ . s . s . $ . s . $ . $ . s . $ . $ . $ . $ . s . $ . s . s . $ . $ .

ITOTALINVESTMENTSII $ . lis . lis . lis . lis .

p 3 age

I TOTAL

6,796.69

5,900.81

5,900.81 6,796.69

559,400.65

-20,105.95

-519,506.60

586,303.29

558,576.94

-558,576.94

27,726.35

736.21

-736.21

-26,990.14

I 2004-2005 I

----. -. . .

Investments

on Hand June 30, 2011

s . s . $ . $ . s . $ . s . $ . $

s -II s .

S.A.&I. Form 2631 R97 Entity: Dclaw111c County, 21 Thursday, September 29, 2011 I

E-61

EMERGENCY MEDICAL SERVICE FUND ACCOUNTS COVERING THE PERIOD JULY I, 2010, to JUNE 30, 2011

ESTIMATE OF NEEDS FOR 2011-2012 EXHIBIT"F" 4 Schedule 8(a), Report Of Prior Y car's Expenditures

FISCAL YEAR ENDING JUNE 30, 2010 DEPARTMENTS OF GOVERNMENT RESERVES WARRANTS BALANCE ORIGINAL

APPROPRIATED ACCOUNTS 6-30-2010 SINCE LAPSED APPROPRIATIONS ISSUED APPROPRIATIONS

192 EMERGENCY MEDICAL SERVICE BUDGET ACCOUNT:

192a Personal Services s . s . s . s . l92b Part Time Help s . s . s . $ . ~2cTravel s . s . s . s . 192d Maintenance and Operation s . s . s . s 5,900.81 92e Capital Outlay s . s . s . s . ~flntctgovernmental s . s . $ . s . ~2g Other. s . s . s . $ . ~2 Total s . s . s . s 5,900.81 ~3

193a Person:~! Services s . s . $ . s . 19Jb Part Time Help s . s . s . $ . ~3cTravel $ . s . s . s . l93d Maintenance and Operation $ . s . $ . s . ~4e Capital Outlay s . $ . s . $ . ~Jflntergovemmental $ . $ . s . $ . 19Jg0ther • s . s . $ . s . 193 Total $ . s . $ . s . 194

' 94a Personal Services $ . s . s . s . l94b Part Time Help s . s . s . s . l94cTravel s . s . s . s . 194d Maintenance and Operation s . s . s . $ . l94e Capital Outlay s . s . $ . s . l94flntel'l!ovcmmental s . s . s . s . 94g Other· s . $ . $ . $ . 94 Total s . s . s . s . 95 EMERGENCY MEDICAL SERVICE AUDIT BUDGET ACCOUNT:

~ 95a Salaries and ExPCIISe of Audit and Report s . s . s . [9sb Intergovernmental s . s . $ . &s Total s . s . $ . [98 OTHER USE:

l98a Other Deductions s . s . s . s . 98 Total s . s . s . s .

TOTAL GENERAL FUND ACCOUNT s . s . Is . I $ 5,900.81

SUBJECT TO WARRANT ISSUE:

Is lis II s II s I 99 Provision for Interest on Warrants . . . . I GRAND TOTAL GENERAL FUND lis . lis . II s . II s S,900.Btl

I ESilMATE OF NEEDS FOR THE ASCAL YEAR

PURPOSE: I Current Expense

Pro rata sllarc of County Assessor's Budget as determined by County Excise Board

GRAND TOTAL· General Fund

S.A.&I. Form 2631R97 Entity: Delaware County, 21 Thursd11y, September 29, 2011 ~

E-62

s s $

s $

$

$

$

$

$

s $

$

$

$

$

$

s s s $

$

$

$

s s $

$

$

$

$

$

EMERGENCY MEDICAL SERVICE FUND ACCOUNfS COVERING THE PEIUOD JULY I, 2010, to JUNE 30, 2011

ESTIMATE OF NEEDS FOR 2011-2012

Page4

Governmental Budget Accounts

FISCAL YEAR ENDING JUNE 30, 2011 FISCAL YEAR 2010-2011

NET AMOUNT WARRANTS RESERVES LAPSED NEEDS AS APPROVED BY SUPPLEMENTAL OF ISSUED BALANCE ESTIMATED BY COUNTY ADJUSTMENTS APPROPRJATIONS KNOWN TO BE GOVERNING EXCISE BOARD

ADDED CANCELLED UNENCUMBERED BOARD

- s - s - s . s - s - s . s -- s - s . s . s - s - $ . s . . s . s - s . s . s . s . s -

552,516.46 $ . s 558,417.27 558,417.27 $ . s . s 6,884.19 s 6,884.19 . $ - $ . s - $ - $ - s - $ . . s . $ . $ - $ - $ - $ - $ . . s - s . $ - $ . $ . $ - $ -

552,516.46 s - $ 558,417.27 $ 558,417.27 $ . $ . $ 6,884.19 $ 6,884.19

- $ - $ - $ . $ . $ - $ - $ . - $ - s - $ . $ . $ - s . $ . - $ . $ . $ . $ - $ - $ - $ -- $ . $ . $ - $ - $ - s - $ . - $ . $ . $ - s . $ . $ - $ -- $ . $ . $ - $ - s . $ - $ -. $ - $ . $ . s - $ . s . $ -. s . s - $ . s . s . s - $ -

- $ . s . $ . $ . $ - $ . $ -- $ . $ - $ . $ - s - s - s -- $ . s - $ . s . s - s . $ -- $ . s - $ . s - s . s - s . . $ - s . $ - $ . s - $ - s -- $ . s . $ - $ - s . s - s -. $ - s - $ - s - $ - $ - s -- $ . $ - $ - $ - s - $ - $ -

- $ . s - $ . $ - $ - s - s -. $ . s - $ . s - $ - $ - s -- $ - s - $ . s . s - s - $ -

§ - $ - s - $ - $ . s - s -- $ . $ - s - $ . - s - s -

552,516~ I$ 6,884.1911 $ 6,884.191 $ . $ 558,417.27 s . IS .

I$ II s I . $ . Is - $ - $ - $ - - -552,516.46 s - $ 558,417.27 $ 558,417.27 Is - I s - Is 6,884.1911 s 6,884.191

Estimate of Approved by

Needs by County

Governing Board Excise Board

$ 6,884.19 $ 6,884.19

s . $ -

$ 6,884.19 s 6,884.19

S.A&I. Fonn 2631 R97 Entity: Delaware County, 21 Thursday, September 29, 2011

E-63

SPECIAL REVENUE FUND ACCOUNTS COVERING THE PERIOD JULY I, 20 I 0, to JUNE 30, 20 II ESTIMATE OF NEEDS FOR 2011-2012

EXHIBIT"!" p age Special Revenue Fund Accounts: l/2 ct Courthouse Sheriff Service Fee Mtg Tax Cert Fee

Fund Fund Fund II Schedule 1, Detail of Bond and Coupon Indebtedness as ofJune 30,2011 2010-2011 2010-2011 2010-2011 CURRENT YEAR Amount Amount Amount ASSETS: Cash Balance June 30, 20 11 $ 118,527.07 $ 88,867.80 $ 56,278.46

Investments $ 440,000.00 $ - $ -TOTAL ASSETS $ 558,527.07 $ 88,867.80 $ 56,278.46

LIABILITIES AND RESERVES: Warrants Outstanding $ - $ 14,843.92 $ -Reserve for Interest on Warrants $ - $ - $ -Reserves From Schedule 8 $ - $ 20,334.83 $ -

TOTAL LIABILITIES AND RESERVES $ - $ 35 178.75 $ -CASH FUND BALANCE JUNE 30, 2011 $ 558,527.07 $ $ 56,278.46 TOTAL LIABILITIES, RESERVES AND CASH FUND BALANC $ 558,527.07 $ $ 5

Schedule 5, Expenditures Special Revenue Fund Accounts of Current Yea 2010-2011 2010-2011 2010-2011 !CURRENT YEAR Amount Amount Amount I Cash Balance Reported to Excise Board 6-30-2010 $ 111,139.21 $ 75,230.27 $ 53,587.52 Cash Fund Balance Transferred Out $ - $ - $ -Cash Fund Balance Transferred In $ - $ - $ -Adjusted Cash Balance $ 111,139.21 $ 75,230.27 $ 53,587.52 Ad Valorem Tax Apportioned To Year In Caption $ - $ - $ -Miscellaneous Revenue (Schedule 4) $ 7,387.86 $ 455,030.03 $ 9,960.00 Cash Fund Balance Forward From Preceding Year $ - $ - $ -Prior Expenditures Recovered $ - $ - $ -TOTAL RECEIPTS $ 7,387.86 $ 455,030.03 $ 9,960.00 TOTALRECEWTSANDBALANCE $ 118,527.07 $ 530,260.30 $ 63,547.52 Warrants of Year in Caption $ - $ 441,392.50 $ 7,269.06 Interest Paid Thereon $ - $ - $ -rroTAL DISBURSEMENTS $ - $ 441,392.50 $ 7,269.06 CASH BALANCE JUNE 30, 2011 $ 118 527.07 $ 88,867.80 $ 56,278.46 Reserve for Warrants Outstanding $ - $ 14,843.92 $ -Reserve for Interest on Warrants $ - $ - $ -Reserves From Schedule 8 $ - $ 20,334.83 $ -TOTAL LIABILITIES AND RESERVE $ - $ 35,178.75 $ -

DEFICIT: (Red Figure) $ - $ - $ -CASH FUND BALANCE FORWARD TO SUCCEEDING YEAR $ 118,527.07 $ 53,689.05 $ 56,278.46

IE 6. Special Revenue Fund Warrant Accounts of Current Year 2010-2011 2010-2011 2010-2011 NT YEAR Amount Amount Amount

Warrants Outstanding 6-30-2010 ofYear in Caption $ - $ 22,290.37 $ 505.26 Warrants Registered During Year $ - $ 434,052.99 $ 6,763.80 TOTAL $ - $ 456,343.36 $ 7,269.06 Warrants Paid During Year $ - $ 441,392.50 $ 7,269.06 Warrants Coverted to Bonds or Judgements $ - $ - $ -Warrants Cancelled $ - $ - $ -Warrants Estopped by Statute $ - $ 106.94 $ -TOTAL WARRANTS RETIRED $ - $ 441,499.44 $ 7,269.06 !BALANCE WARRANTS OUTSTANDING JUNE 30, 2011 II s - I s $ -S.A.&I. Form 2631R97 Enttty: Delaware County, 21 Thursday, September 29,2011

' .

E-64

SPECIAL REVENUE FUND ACCOUNTS COVERING THE PERIOD JULY 1, 201 0, to JUNE 30, 20 II ESTIMATE OF NEEDS FOR 2011-2012

EXHIBIT "I" ~o Clerk Lien Fee E-911 Co Clerk RM & PCourthouse RenoV.:irc Dept Sales TaShcriffs Spec Forf<

Fund Fund Fund Fund Fund Fund I 2010-2011 2010-2011 2010-2011 2010-2011 2010-2011 2010-2011

Amount Amount Amount Amount Amount Amount Total

$ 8,044.20 ~ $ 54,321.48 $ 63,229.19 $ 2,328,199.03 $ 7,945.57 $ 2,725,412.80 $ $ - $ - $ - $ - $ 440,000.00 $ 8,044.20 $ 54,321.48 $ 63,229.19 $ 2,328,199.03 $ 7,945.57 $ 3,165,412.80

$ - $ - $ 9 605.87 $ - $ 29,145.65 $ 90.94 $ 53,686.38 $ - $ - $ - $ - $ - $ - $ -$ - $ - $ - $ - $ 30,163.95 $ - $ 50,498.78 $ - $ - $ 9,605.87 $ - $ 59,309.60 $ 90.94 $ 104,185.16 $ 8,044.2 - $ 44,715.61 $ 63,2 ,889.4! $ 7,854.63 $ 3,061,227.64 $ 8,044.20 - $ 54 321.48 $ 63 2 199.(!! $ 7,945.57 $ 3,165 412.80

I 2010-2011 2010-2011 2010-2011 2010-2011 2010-2011 2010-2011 I Amount Amount Amount Amount Amount Amount TOTAL

$ 10,322.42 $ 276,612.72 $ 35,058.13 $ 63,229.19 $ 2,059,831.80 $ 8,387.95 $ 2,693,399.21 $ - $ (304,194.99 $ - $ - $ - $ - $ (304,194.99 $ - $ - $ - $ - $ - $ - $ -$ 10 322.42 $ (27,582.27 $ 35 058.13 $ 63,229.19 $ 2,059,831.80 $ 8,387.95 $ 2,389,204.22 $ - $ - $ - $ - $ - $ - $ -$ 10,005.66 $ 139,970.86 $ 73,373.00 $ - $ 1,212,823.49 $ 1,091.77 $ 1,909,642.67 $ - $ - $ - $ - $ - $ - $ -$ - $ - $ - $ - $ - $ - $ -$ 10,005.66 $ 139 970.86 $ 73,373.00 $ - $ 1,212,823 .49 $ 1,091. 77 $ 1,909,642.67 $ 20,328.08 $ 112,388.59 $ 108,431.13 $ 63,229.19 $ 3,272,655.29 $ 9,479.72 $ 4,298,846.89 $ 12,283.88 $ 112,388.59 $ 54,109.65 $ - $ 944,456.26 $ 1,534.15 $ 441,392.50 $ - $ - $ - $ - $ - $ - $ -$ 12,283.88 $ ll2,388.59 $ 54,109.65 $ - $ 944,456.26 $ 1,534.15 $ 1,573,434.09 $ 8,044.20 $ - $ 54,321.48 $ 63,229.19 $ 2 328,199.03 $ 7,945.57 $ 2,725,412.80 $ - $ - $ 9,605.87 $ - $ 29,145.65 $ 90.94 $ 53,686.38 $ - $ - $ - $ - $ - $ - $ -$ - $ - $ - $ - $ 30,163.95 $ - $ 50,498.78 $ - $ - $ 9,605.87 $ - $ 59,309.60 $ 90.94 $ 104,185.16 $ - $ - $ - $ - $ - $ - $ -$ 8 044.20 $ - $ 44.715.61 $ 63,229.19 $ 2,268 889.43 $ 7 854.63 $ 2,621,227.64

II 2010-201 I 2010-2011 2010-2011 2010-2011 2010-2011 2010-2011 Amount Amount Amount Amount Amount Amount TOTAL

$ 5.77 $ 8,197.23 $ 4,735.97

I~ -I i

15,699.30 $ - $ 51,433.90 $ 12,278.11 $ 104,191.36 $ 58,979.55 - 957,984.35 $ 1,625.09 $ 1,575,875.25 $ 12,283.88 $ I 12,388.59 $ 63,715.52 - 973,683.65 $ 1,625.09 $ 1,627,309.15 $ 12,283.88 $ 112,388.59 $ 54 109.65 $ - $ 944,456.26 $ 1,534.15 $ 1,573,434.09 $ - $ - $ - $ - $ - $ - $ -$ - $ - $ - $ - $ - $ - $ -$ - $ - $ - $ - $ 81.74 $ - $ 188.68

J $ 12,283.88 $ 112,388.59 $ 54,109.65 $ - $ 944,538.00 $ 1,534.15 $ 1,573,622. 77

.Is - II s - II s 9,605.87 I s - $ 29,145.65 IS 90.94 I s 53,686.38 S.A.&I. Form 2631R97 Enttty: Delaware County, 21 Thursday, September 29, 2011

E-65

SPECIAL REVENUE FUND ACCOUNTS COVERING THE PERIOD JULY 1, 2010, to JUNE 30, 2011 ESTIMATE OF NEEDS FOR 2011-2012

EXHIBIT "I" p 2 age Special Revenue Fund Accounts: Use Tax Monkey Island FPD Drug Ct User Fee

Fund Fund Fund II Schedule 1, Detail of Bond and Coupon Indebtedness as of June 30, 2011 2010-2011 2010-2011 2010-2011 CURRENT YEAR Amount Amount Amoun ASSETS: Cash Balance June 30, 2011 $ 483,523.40 $ 2,012.11 $ 14,233.91

Investments $ - $ - $ -TOTAL ASSETS $ 483,523.40 $ 2,012.1 I $ 14,233.91

LIABILITIES AND RESERVES: Warrants Outstanding $ 5,585.19 $ - $ -Reserve for Interest on Warrants $ - $ - $ -Reserves From Schedule 8 $ 1,310.00 $ - $ 335.00

TOTAL LIABILITIES AND RESERVES $ 6,895.19 $ - $ 335.00 CASH FUND BALANCE JUNE 30 2011 $ 476,628.21 $ 2,012.11 $ 13,898.91 TOTAL LIABILITIES RESERVES AND CASH FUND BALAN_~ $ 483 523.40 $ 2 012.11 $ 14 233.91

Schedule 5, Expenditures Special Revenue Fund Accounts of Current Yea 2010-201 I 2010-2011 2010-2011 !CURRENT YEAR Amount Amount Amount I Cash Balance Reported to Excise Board 6-30-2010 $ 346,350.77 $ 2,338.21 $ 9,302.53 Cash Fund Balance Transferred Out $ - $ - $ -Cash Fund Balance Transferred In $ - $ - $ -Adjusted Cash Balance $ 346,350.77 $ 2,338.21 $ 9,302.53 A_d Valorem Tax Apportioned To Year In Caption $ - $ - $ -Miscellaneous Revenue (Schedule 4) $ 189,427.91 $ 233,520.54 $ 11,569.50 , Cash Fund Balance Forward From Preceding Year $ - $ - $ -Prior Expenditures Recovered $ - $ - $ -lfOTAL RECEIPTS $ 189,427.91 $ 233,520.54 $ 11,569.50

" ' TOTAL RECEIPTS AND BALANCE $ 535,778.68 $ 235,858.75 $ 20,872.03 Warrants ofYear in Caption $ 52,255.28 $ 233 846.64 $ 6,638.12 Interest Paid Thereon $ - $ - $ -ITPTAL DISBURSEMENTS $ 52,255.28 $ 233,846.64 $ 6,638.12 CASH BALANCE JUNE 30, 20 II $ 483,523.40 $ 2,012.11 $ 14,233.91 Reserve for Warrants Outstanding $ 5,585.19 $ - $ -Reserve for Interest on Warrants $ - $ - $ -Reserves From Schedule 8 $ 1,310.00 $ - $ 335.00 lfOTAL LIABILITIES AND RESERVE $ 6,895.19 $ - $ 335.00

DEFICIT: (Red Figure) $ - $ - $ -CASH FUND BALANCE FORWARD TO SUCCEEDING YEAR $ 476,628.21 $ 2,012.11 $ 13 898.91

Schedule 6, ~ecial Revenue Fund Warrant Accounts of Current Year 2010-2011 2010-2011 2010-2011 ll,;URRENT YEAR Amount Amount Amount Warrants Outstanding 6-30-2010 of Year in Caption $ - $ 650.00 $ 35.17 Warrants Registered During Year $ 57,840.47 $ 233,196.64 $ 6,602.95 TOTAL $ 57,840.47 $ 233,846.64 $ 6,638.12 Warrants Paid During Year $ 52,255.28 $ 233,846.64 $ 6,638.12 Warrants Coverted to Bonds or Judgements $ - $ - $ -Warrants Cancelled $ - $ - $ -Warrants EstOJ>]led by Statute $ - $ - $ -ITOTAL WARRANTS RETIRED $ 52,255.28 $ 233,846.64 $ 6,638.12 jBALANCE WARRANTS OUTSTANDING JUNE 30, 2011 liS 5,585.191 $ - $ -Interest Eammgs 2010-2011 Thursday, September 29,2011

E-66

SPECIAL REVENUE FUND ACCOUNTS COVERING THE PERIOD JULY 1, 2010, to JUNE 30, 2011 ESTIMATE OF NEEDS FOR 2011-2012

EXHIBIT"I" 2 Civil Emer Mngt :ommunity Ctr Caslefund Current Ta: 1/2 ct Solid Waste Sheriff DOC \ltemit to Detentio

Fund Fund Fund Fund Fund Fund I 2010-2011 2010-2011 2010-2011 2010-2011 2010-2011 2010-2011 I

Amount Amount Amount Amount Amount Amount I Total I $ 9,437.57 $ 54.88 $ 1,509.22 ~~ 10,443.20 $ 6,577.38 $ 527,791.67 $ . $ - $ . $ . $ . $ 9,437.57 $ 54.88 $ 1,509.22 $ 10,443.20 $ 6,577.38 $ 527,791.67

$ 633.66 $ - $ 40.85 $ - $ 1,614.26 $ 606.42 $ 8,480.38 $ - $ - $ . $ . $ - $ - $ -$ - $ - $ - $ . $ 536.00 $ . $ 2,181.00

~ 633m - $ 40.85 $ - $

~~ 606.42 $ 10,661.38

8,803. 54.88 $ 1 468.37 $ - 5,970.96 $ 517,130.29 9,437.5 54.88 $ 1,509.22 $ - 1n .d..d.'l ?n 6,577.38 $ 527,791.67

I 2010-2011 2010-2011 2010-2011 2010-2011 2010-2011 2010-2011 I Amount Amount Amount Amount Amount Amount I TOTAL I

$ 5,007.26 $ 369.77 $ 2,265.89 $ 701,954.12 $ 18,985.31 $ 6,746.38 $ 1,093,320.24 $ - $ - $ - $ (628,134.91 $ - $ - $ (628,134.91 $ - $ - $ - $ . $ - $ - $ -$ 5 007.26 $ 369.77 $ 2,265.89 $ 73,819.21 $ 18,985.31 $ 6,746.38 $ 465,185.33 $ - $ - $ - $ - $ - $ . $ -$ 97 800.00 $ 12,350.00 $ 7,979.67 $ 1' 171,197.15 $ 69,579.00 $ 8,939.53 $ 1,802,363.30 $ - $ - $ - $ - $ - $ - $ -$ - $ - $ - $ - $ - $ - $ . $ 97,800.00 $ 12,350.00 $ 7,979.67 $ 1,171 197.15 $ 69,579.00 $ 8,939.53 $ 1,802,363.30 $ 102,807.26 $ 12,719.77 $ 10,245.56 $ 1,245 016.36 $ 88,564.31 $ 15,685.91 $ 2,267,548.63 $ 93,369.69 $ 12,664.89 $ 8,736.34 $ 1,245,016.36 $ 78 121.11 $ 9,108.53 $ 1,739,756.96 $ - $ - $ - $ - $ - $ - $ -$ 93,369.69 $ 12,664.89 $ 8,736.34 $ 1,245,016.36 $ 78,121.11 s 9,108.53 $ 1,739,756.96 s 9,437.57 $ 54.88 $ 1,509.22 $ - $ 10,443.20 $ 6,577.38 $ 527,791.67 $ 633.66 $ - $ 40.85 $ - $ 1,614.26 $ 606.42 $ 8,480.38 $ - $ - $ - $ - $ - $ - $ . $ - $ - $ - $ - $ 536.00 $ - $ 2,181.00 $ 633.66 $ - $ 40.85 $ - $ 2,150.26 $ 606.42 $ 10,661.38 $ - $ - $ - $ - $ - $ - $ . $ 8,803.91 $ 54.88 $ 1,468.37 $ - $ 8,292.94 $ 5,970.96 $ 517,130.29

II 2010-2011 2010-2011 2010-2011 2010-2011 2010-2011 2010-2011 Amount Amount Amount Amount Amount Amount TOTAL

$ 1,114.05 $ - $ 803.27 $ 79,057.04 $ 5,199.69 $ 169.00 $ 87,028.22 $ 92 889.30 $ 12,664.89 $ 7,973.92 $ 1,165,959.32 $ 74,535.68 $ 9 545.95 $ 1,661,209.12 $ 94,003.35 $ 12,664.89 $ 8 777.19 $ 1,245,016.36 $ 79,735.37 $ 9 714.95 $ l '748,237 .34 $ 93,369.69 $ 12 664.89 $ 8,736.34 $ 1,245 016.36 $ 78,121.11 $ 9,108.53 $ 1,739,756.96 $ - $ - $ - $ - $ - $ - $ -$ . $ - $ - $ - $ - $ . $ . $ - $ - $ - $ - $ - $ . $ -$ 93,369.69 $ 12,664.89 $ 8,736.34 $ 1,245,016.36 $ 78,121.11 $ 9 108.53 $ 1,739,756.96

IS 633.6611 $ - II s 40.8511 $ - I s 1,614.26 $ 606.42 $ 8 480.38 Interest Earmngs 2010-2011 Thursday, September 29,2011

E-67

SPECIAL REVENUE FUND ACCOUNTS COVERING THE PERIOD JULY 1, 2010, to JUNE 30,2011 ESTIMATE OF NEEDS FOR 2011-2012

EXHIBIT"1" p 3 age Special Revenue Fund Accounts: Sheriff Grant Law Library Sheriff Jail

Fund Fund Fund II Schedule 1, Detail of Bond and Coupon Indebtedness as of June 30 20 II 2010-2011 2010-2011 2010-2011 CURRENT YEAR Amount Amount Amount ASSETS: Cash Balance June 30, 2011 $ 3,637.95 $ 8 318.05 $ 81.33

Investments $ - $ - $ -TOTAL ASSETS $ 3,637.95 $ 8,318.05 $ 81.33

LIABILITIES AND RESERVES: Warrants Outstanding $ - $ - $ -Reserve for Interest on Warrants $ - $ - $ -Reserves From Schedule 8 $ - $ - $ -

TOTAL LIABILITIES AND RESERVES $ - $ - $ -CASH FUND BALANCE JUNE 30, 2011 $ 3,637.95 $ 8 318.05 $ 81.33 TOTAL LIABILITIES, RESERVES AND CASH FUND BALAN< $ 3 637.95 $ 8 318.05 $ 81.33

Schedule 5 Expenditures Special Revenue Fund Accounts of Current Yea 2010-2011 2010-2011 2010-2011 CURRENT YEAR Amount Amount Amount Cash Balance Reported to Excise Board 6-30-2010 $ 3,876.95 $ 15,937.26 $ 81.33 Cash Fund Balance Transferred Out $ - $ - $ -Cash Fund Balance Transferred In $ - $ - $ -Adjusted Cash Balance $ 3,876.95 $ 15,937.26 $ 81.33 Ad Valorem Tax Apportioned To Year In Caption $ - $ - $ -Miscellaneous Revenue (Schedule 4) $ - $ 34,511.79 $ -Cash Fund Balance Forward From Preceding Year $ - $ - $ -Prior Expenditures Recovered $ - $ - $ -TOTAL RECEIPTS $ - $ 34,511.79 $ -riOTAL RECEIPTS AND BALANCE $ 3,876.95 $ 50,449.05 $ 81.33 Warrants ofYear in Caption $ 239.00 $ 42,131.00 $ -Interest Paid Thereon $ - $ - $ -rroTAL DISBURSEMENTS $ 239.00 $ 42,131.00 $ -CASH BALANCE JUNE 30, 20 II $ 3,637.95 $ 8,318.05 $ 81.33 Reserve for Warrants Outstanding $ - $ - $ -Reserve for Interest on Warrants $ - $ - $ -Reserves From Schedule 8 $ - $ - $ -rroTAL LIABILITIES AND RESERVE $ - $ - $ -

DEFICIT: (Red Figure) $ - $ - $ -CASH FUND BALANCE FORWARD TO SUCCEEDING YEAR $ 3 637.95 $ 8 318.05 $ 81.33

Schedule 6 Sp_ecial Revenue Fund Warrant Accounts of Current Year 2010-2011 2010-2011 2010-2011 !CURRENT YEAR Amount Amount Amount I Warrants Outstanding 6-30-2010 ofYear in Caption $ - $ - I: - I Warrants Registered During Year $ 239.00 $ 42,131.00 -riOTAL $ 239.00 $ 42,131.00 -Warrants Paid During Year $ 239.00 $ 42,131.00 $ -Warrants Coverted to Bonds or Judgements $ - $ - $ -Warrants Cancelled $ - $ - $ -Warrants Estopped by Statute $ - $ - $ -!TOTAL WARRANTS RETIRED $ 239.00 $ 42,131.00 $ -!BALANCE WARRANTS OUTSTANDING JUNE 30,2011 I s - $ - IS - I S.A.&I. Fonn 2631R97 Entity: Delaware County, 21 Thursday, September 29, 2011

- '

E-68

SPECIAL REVENUE FUND ACCOUNTS COVERING THE PERIOD JULY I, 20 I 0, to JUNE 30, 20 II ESTIMATE OF NEEDS FOR 2011-2012

EXHIBIT "I" 3 lgmer Mngt Progre: Cities & Towns Court Clerk Invest Resale Protest Tax :::ounty Clerk Invcs

Fund Fund Fund Fund Fund Fund I 2010-2011 2010-2011 2010-2011 2010-2011 2010-2011 2010-2011

Amount Amount Amount Amount Amount Amount I Total

$ 13,810.33 $ 17,101.16 $ 35,788.18 $ 323 774.30 $ 76,483.25 $ 1,851.24 $ 480,845.79 $ - $ - $ - $ 80,000.00 $ - $ - $ 80,000.00 $ 13,810.33 $ 17,101.16 $ 35,788.18 $ 403,174.30 $ 76,483.25 $ 1,851.24 $ 560,845.79

$ 927.10 $ 1,197.95 $ - $ 4,856.22 $ - $ - $ 6,981.27 $ - $ - $ - $ - $ - $ - $ -$ 500.00 $ - $ - $ - $ - $ - $ 500.00 $ 1 427.10 $ 1 197.95 $ - $ 4 856.22 $ - $ - $ 7,481.27 $ 12,383.23 II s 15,903.21 $ 35,788.10918.08 $ 76,483.25 $ 1,851.24 $ 553,364.52 $ 13.810.33 II $ 17,101.16 $ 35,788.18 7~483.25 $ I 851.24 $ 560.845.79

II 2010-2011 2010-2011 2010-2011 2010-2011 2010-20ll 2010-201 I Amount Amount Amount Amount Amount Amount I TOTAL

$ 15,121.04 $ 16,720.82 $ 35,753.37 $ 270,670.46 $ 59,637.29 $ - $ 417,798.52 $ - $ - $ - $ - $ _(28,297 .61 $ - $ (28,297.61 $ - $ - $ - $ - $ - $ - $ -$ 15,121.04 $ 16,720.82 $ 35,753.37 $ 270,670.46 $ 31,339.68 $ - $ 389,500.91 $ - $ - $ - $ - $ - $ - $ -$ 35,000.00 $ 198,836.38 $ 34.81 $ 312,645.52 $ 76,790.99 $ 16,792.37 $ 674,611.86 $ - $ - $ - $ - $ - $ - $ -$ - $ - $ - $ - $ - $ - $ -$ 35,000.00 $ 198,836.38 $ 34.81 $ 312,645.52 $ 76,790.99 $ 16,792.37 $ 674,611.86 $ 50,121.04 $ 215,557.20 $ 35,788.18 $ 583,315.98 $ 108,130.67 $ 16,792.37 $ 1,064,112.77 $ 36,310.71 $ 198,456.04 $ - $ 259 541.68 $ 31,647.42 $ 14,941.13 $ 583,266.98 $ - $ - $ - $ - $ - $ - $ -$ 36,310.71 $ 198,456.04 $ - $ 259,541.68 $ 31,647.42 $ 14,94l.l3 $ 583,266.98 $ .13 810.33 $ 17,101.16 $ 35,788.18 $ 323 774.30 $ 76 483.25 $ 1,851.24 $ 480,845.79 $ 927.10 $ 1,197.95 $ - $ 4,856.22 $ - $ - $ 6,981.27 $ - $ - $ - $ - $ - $ - $ -$ 500.00 $ - $ - $ - $ - $ - $ 500.00 $ 1,427.10 $ 1,197.95 $ - $ 4,856.22 $ - $ - $ 7 481.27 $ - $ - $ - $ - $ - $ - $ -$ 12,383.23 $ 15,903.21 $ 35 788.18 $ 318 918.08 $ 76483.25 $ 1 851.24 $ 473,364.52

1 2o10-2o11 2010-2011 2010-2011 2010-2011 2010-2011 2010-2011 Amount Amount Amount Amount Amount Amount TOTAL

$ 1,747.82 $ 1,822.94 $ - $ 1,257.54 $ - $ - $ 4,828.30 $ 35,489.99 $ 197,831.05 $ - $ 263,140.36 $ 31,647.42 $ 14,941.13 $ 585,419.95 $ 37.237.81 $ 199,653.99 $ - $ 264,397.90 $ 31,647.42 $ 14,941.13 $ 590,248.25

583,266.98

I I

I I

$ - $ - .~$~------~~$~-------41~$~------~1~$~----------~1 $ 36,310.71 $ 198,456.04 ~ $ 259,541.68 $ 31,647.42 $ 14,941.13 $

,~s-------~~~s------~ - ~~s~----~-~~~s ______ -~~~s------~--11~s~-----------_,, ·~$--~~-~·~$~~~~~ - !~$~~~~-~~~$--~~-~~~$--~~~-~~~$~----~~~-~~

$ 36,310.71 $ 198,456.04 - $ 259,541.68 $ 3t._647.42 $ 14,941.13 $ 583 266.98 , I s 927.to II s 1,197.95 II s - II s 4,856.2211 s - I s - $ 6.9st.27

S.A.&I. Form 2631 R97 Ent1ty: Delaware County, 21 Friday, September 30,2011

E-69

SPECIAL REVENUE FUND ACCOUNTS COVERING THE PERIOD JULY 1, 2010, to JUNE 30,2011 ESTIMATE OF NEEDS FOR 2011-2012

EXHIBIT"I" Pa~e4

Special Revenue Fund Accounts: Sheriff Reward/Trash Fair Bam Grant Child Abuse Fund Fund Fund II

Schedule 1 Detail of Bond and Coupon Indebtedness as of June 30, 2011 2010-2011 2010-2011 2010-2011 CURRENT YEAR Amount Amount Amount

TOTAL ASSETS ~ $ 0.10 $ 4,877.35 $ - $ . $ 0.10 $ 4,877.35

ASSETS: Cash Balance June 30 2011

Investments

LIABILITIES AND RESERVES: Warrants Outstanding $ - $ - $ -Reserve for Interest on Warrants $ - $ - $ -Reserves From Schedule 8 $ - $ - $ -

$ - f - $ -$ - tlm 4,877.35 $ - 4 877.35

TOTAL LIABILITIES AND RESERVES CASH FUND BALANCE JUNE 30, 2011 TOTAL LIABILITIES, RESERVES AND CASH FUND BALAN(

liB. 5 Expenditures Special Revenue Fund Accounts of Current Yea 2010-2011 2010-2011 2010-2011 NT YEAR Amount Amount Amount

Cash Balance Reported to Excise Board 6-30-2010 $ 2 817.77 $ 39,582.65 $ 3,904.09 Cash Fund Balance Transferred Out $ (3,416.52 $ - $ -Cash Fund Balance Transferred In $ - $ - $ -Adjusted Cash Balance $ (598.75 $ 39,582.65 $ 3,904.09 ~d Valorem Tax Apportioned To Year In Caption $ - $ . $ -Miscellaneous Revenue _(Schedule 4) $ 598.75 $ - $ 973.26 Cash Fund Balance Forward From Preceding Year $ - $ - $ -Prior Expenditures Recovered $ - $ - $ -TOTAL RECEIPTS $ 598.75 $ - $ 973.26 rroTAL RECEIPTS AND BALANCE $ - $ 39,582.65 $ 4,877.35 Warrants of Year in Caption $ - $ 39,582.55 $ -Interest Paid Thereon $ - $ . $ -TOTAL DISBURSEMENTS $ - $ 39,582.55 $ -CASH BALANCE JUNE 30 2011 $ - $ 0.10 $ 4,877.35 Reserve for Warrants Outstanding $ - $ - $ -Reserve for Interest on Warrants $ - $ - $ -Reserves From Schedule 8 $ - $ - $ -TOTAL LIABILITIES AND RESERVE $ - $ - $ -

DEFICIT: (Red Figure) $ - $ - $ -CASH FUND BALANCE FORWARD TO SUCCEEDING YEAR $ - $ 0.10 $ 4,877.35

~ 6, Soeciol Revenue Fund Warnnt Accounts of Current Ye" 2010-2011 2010-2011 2010-2011 NT YEAR Amount Amount Amount

ts Outstandin~ 6-30-2010 of Year in Caption $ - $ -I~

-I Warrants Re~istered Durin~ Year $ - $ 39,582.55 -

OTAL $ - $ 39,582.55 -Warrants Paid Durin~ Year $ - $ 39,582.55 $ -Warrants Coverted to Bonds or Judgements $ - $ - $ -Warrants Cancelled $ . $ - $ -Warrants Estopped by Statute $ - $ - $ -ITOTAL WARRANTS RETIRED $ - $ 39,582.55 $ -!BALANCE WARRANTS OUTSTANDING JUNE 30, 2011 I s - ~ - $ -S.A.&I. Form 2631 R97 Entity: Delaware County, 21 Thursday, September 29,2011

E-70

l

SPECIAL REVENUE FUND ACCOUNTS COVERING THE PERIOD JULY I, 2010, to JUNE 30, 2011 ESTIMATE OF NEEDS FOR 2011-2012

EXHIBIT "I" 4 bistrict Libnu) Flood Planning 'ourt Clk Revolvin Flint Ridge Courthouse M&O~ounty Comm Casl

Fund Fund Fund Fund Fund Fund 010-2011 2010-2011 2010-2011 2010-2011 2010-2011 2010-2011 Amount Amount Amount Amount Amount Amount Total

$ 13 285.19 $ 97.63 $ 307,815.36 $ 622.62 $ 258.93 $ 4,141.60 $ 331,098.78 $ - $ - $ - $ - $ - $ - $ -$ 13 285.19 $ 97.63 $ 307,815.36 $ 622.62 $ 258.93 $ 4,141.60 $ 331,09&.78

$ 6,045.37 $ - $ 737.15 $ - $ - $ 1,000.00 $ 7,782.52 $ - $ - $ - $ - $ - $ - $ -$ - $ - $ 696.80 $ - $ - $ - $ 696.80 $ 6,045.37 $ - $ 1,433.95 $ m - $ 1,000.00 $ 8,479.32 $ 7,239.82 $ 97.63 $ 306,381.41 $ 258.93 3,141.60 $ 322,619.46 $ 13 285.19 $ 97.63 $ 307,815.36 $ 258.93 4~141.60 $ 331 098.78

II 2010-2011 2010-2011 2010-2011 2010-2011 2010-2011 2010-2011 Amount Amount Amount Amount Amount Amount TOTAL

$ 9,579.68 $ 62.63 $ 292,457.71 $ 622.62 $ 258.93 $ 3,066.60 $ 352,352.68 $ - $ - $ - $ - $ - $ - $ (3,416.52 $ - $ - $ - $ - $ - $ - $ -$ 9,579.68 $ 62.63 $ 292,457.71 $ 622.62 $ 258.93 $ 3,066.60 $ 348,936.16 $ 644,521.90 $ - $ - $ - $ - $ - $ 644,521.90 $ - $ 35.00 $ 83,580.11 $ - $ - $ 5,125.00 $ 90,312.12 $ - $ - $ - $ - $ - $ - $ ·-$ - $ - $ - $ - $ - $ - $ -$ 644,521.90 $ 35.00 $ 83,580.11 $ - $ - $ 5,125.00 $ 734,834.02 $ 654,101.58 $ 97.63 $ 376,037.82 $ 622.62 $ 258.93 $ 8,191.60 $ 1,083,170.18 $ 640,816.39 $ - $ 68,222.46 $ - $ - $ 4,050.00 $ 752,671.40 $ - $ - $ - $ - $ - $ - $ -$ 640,816.39 $ - $ 68,222.46 $ - $ - $ 4,050.00 $ 752,671.40 $ 13,285.19 $ 97.63 $ 307,815.36 $ 622.62 $ 258.93 $ 4,141.60 $ 331,098.78 $ 6,045.37 $ - $ 737.15 $ - $ - $ 1,000.00 $ 7,782.52 $ - $ - $ - $ - $ - $ - $ -$ - $ - $ 696.80 $ - $ - $ - $ 696.80 $ 6,045.37 $ - $ 1,433.95 $ - $ - $ 1,000.00 $ 8,479.32 $ - $ - $ - $ - $ - $ - $ -$ 7,239.82 $ 97.63 $ 306,381.41 $ 622.62 $ 258.93 $ 3,141.60 $ 322,619.46

II 2010-2011 2010-2011 2010-2011 2010-2011 2010-2011 2010-201 I Amount Amount Amount Amount Amount Amount TOTAL

$ 3,438.34

I~ - I i - I i -

II: -

I~ - $ 3,438.34

$ 643,423.42 - 68,959.61 - - 5,050.00 $ 757,015.58 $ 646,861.76 - 68,959.61 - - 5,050.00 $ 760,453.92 $ 640,816.39

~ $ 68,222.46

~ $ - $ 4,050.00 $ 752,671.40

$ $ $ - $ - $ -$ $ $ - $ - $ -$ $ $ - $ - $ -$ 640,816.39 $ 68,222.46 $ - $ 4,050.00 $ 752,671.40

IS 61045.37 II s - II s 737.1511 $ - I s - I,UUU.OO $ 7,782.52 S.A.&I. Fonn 2631 R97 Entity: Delaware County, 21 Thursday, September 29, 2011

E-71

SPECIAL REVENUE FUND ACCOUNTS COVERING THE PERIOD JULY 1, 2010, to JUNE 30, 20 II ESTIMATE OF NEEDS FOR 2011-2012

EXHIBIT"!" Page 5 Special Revenue Fund Accounts: Law Enf Agreement Co Assessors Re SSF EOCA Enviro

Fund Fund Fund II Schedule 1, Detail of Bond and Coupon Indebtedness as of June 30, 2011 2010-2011 2010-2011 2010-2011 !CURRENT YEAR Amount Amount Amount I

Cash Balance June 30, 2011 $ 4.37 $ Investments $ - $

TOTAL ASSETS $ 4.37 $

ASSETS: ~ ~~~~~~~~~~----------------------~1~------~~~--~2~5~,2~63~·~17

25,263.17 -LIABILITIES AND RESERVES: Warrants Outstanding $ - $ 1,348.60 $ -Reserve for Interest on Warrants $ - $ - $ -Reserves From Schedule 8 $ - $ - $ -

TOTAL LIABILITIES AND RESERVES

f - $

CASH FUND BALANCE JUNE 30, 2011 4.37 $ TOTAL LIABILITIES, RESERVES AND CASH FUN 4.37 $

1,348.60 $ -23,914.57 $ -25_,263 .17 $ -

ScheduleS, Expenditures Special Revenue Fund Accounts of Current Yea 2010-2011 2010-2011 2010-2011 CURRENT YEAR Amount Amount Amount Cash Balance Reported to Excise Board 6-30-2010 $ 4.37 $ 39,140.18 $ 8,513.87 Cash Fund Balance Transferred Out $ - $ - $ (9,112.62 Cash Fund Balance Transferred In $ - $ - $ -Adjusted Cash Balance $ 4.37 $ 39,140.18 $ (598.75) Ad Valorem Tax Apportioned To Year In Caption $ - $ - $ -Miscellaneous Revenue (Schedule 4) $ - $ 1,066.00 $ 598.75 Cash Fund Balance Forward From Preceding Year $ - $ - $ -Prior Expenditures Recovered $ - $ - $ -TOTAL RECEIPTS $ - $ 1,066.00 $ 598.75 ITOTAL RECEIPTS AND BALANCE $ 4.37 $ 40,206.18 $ -Warrants ofYear in Caption $ - $ 14,943.01 $ -Interest Paid Thereon $ - $ - $ -(rOT AL DISBURSEMENTS $ - $ 14,943.01 $ -CASH BALANCE JUNE 30, 2011 $ 4.37 $ 25,263.17 $ -Reserve for Warrants Outstanding $ - $ 1,348.60 $ -!Reserve for Interest on Warrants $ - $ - $ -Reserves From Schedule 8 $ - $ - $ -!TOTAL LIABILITIES AND RESERVE $ - $ 1,348.60 $ -

DEFICIT: (Red Figure) $ - $ - $ -CASH FUND BALANCE FORWARD TO SUCCEEDING YEAR $ 4.37 $ 23 914.57 $ -Schedule 6, Special Revenue Fund Warrant Accounts of Current Year 2010-2011 2010-2011 2010-2011 CURRENT YEAR Amount Amount Amount Warrants Outstanding 6-30-2010 ofYear in Caption $ - $ 425.00 $ -Warrants Registered During Year $ - $ 15,866.61 $ -!TOTAL $ - $ 16,291.61 $ -Warrants Paid During Year $ - $ 14,943.01 $ -Warrants Coverted to Bonds or Judgements $ - $ - $ -Warrants Cancelled $ - $ - $ -Warrants Esto_pped by Statute $ - $ - $ -TOTAL WARRANTS RETIRED $ -

~ 14,943.01 $ -

!BALANCE WARRANTS OUTSTANDING JUNE 30, 2011 I s - 1,348.60 $ -S.A.&I. Form 2631 R97 Enttty: Delaware County, 21 Thursday, September 29, 2011

~

E-72

SPECIAL REVENUE FUND ACCOUNTS COVERING THE PERIOD JULY 1, 2010, to JUNE 30, 20 II ESTIMATE OF NEEDS FOR 2011-2012

EXHIBIT "J" 5 ~hcritTStop GranCourthouse Securit>hcritTCommiss~ SherifTTraining Court Clk TourismSolid Waste Grant

Fund Fund Fund Fund Fund Fund 2010-2011 2010-2011 2010-2011 2010-2011 2010-2011 2010-2011

Amount Amount Amount Amount Amount Amount Total

$ 3,839.63 $ 16,130.88 $ 12,458.58 $ 210.39 $ 175.00 s 1,114.96 $ 59,196.98 $ - $ - $ - $ . $ . $ - $ . $ 3,839.63 $ 16,130.88 $ 12,458.58 $ 210.39 $ 175.00 s 1,114.96 $ 59,196.98

$ . $ 847.40 $ 2,424.88 $ 175.00 $ . $ . $ 4,795.88 $ - $ - $ - $ - $ - $ - $ . $ - $ . $ 3 000.00 $ - $ . $ - $ 3,000.00 $ - $ 847.40 $ 5,424.88 $ 175.00 $ • $ - $ 7,795.88 $ 3,839.6 $ 15,283.48 $ 7,033.70 $ 35.3911 $ ffiiP 1,114.96 $ 51,401.10 $ 3,839.6 $ 16,130.88 $ 12 458.58 $ 210.3911 $ 1 . $ 1 114.96 $ 59,196.98

I 2010-2011 2010-2011 2010-2011 2010-2011 2010-2011 2010-2011 Amount Amount Amount Amount Amount Amount I TOTAL

$ 1,200.13 $ 25,124.52 $ 3,696.08 $ 210.39 $ 150.00 $ 3 989.96 $ 82,029.50 $ - $ . $ - $ . $ . $ - $ (9,112.62 $ - $ - $ . $ - $ . $ . $ -$ 1,200.13 $ 25,124.52 $ 3,696.08 $ 210.39 $ 150.00 $ 3,989.96 $ 72,916.88 $ - $ - $ . $ . $ . $ . $ . $ 14,726.00 $ 17,482.20 $ 50,868.22 $ . $ 25.00 $ . $ 84,766.17 $ . $ - $ . $ . $ . $ . $ . $ . $ - $ . $ . $ . $ . $ . $ 14,726.00 $ 17,482.20 $ 50,868.22 $ - $ 25.00 $ . $ 84,766.17 $ 15,926.13 $ 42,606.72 $ 54,564.30 $ 210.39 $ 175.00 $ 3,989.96 $ 157,683.05 $ 12,086.50 $ 26,475.84 $ 42,105.72 $ - $ . $ 2,875.00 $ 98,486.07 $ . $ - $ - $ - $ . $ . $ -$ 12,086.50 $ 26,475.84 $ 42,105.72 $ - $ - $ 2,875.00 $ 98,486.07 $ 3,839.63 $ 16,130.88 $ 12,458.58 $ 210.39 $ 175.00 $ 1,114.96 $ 59,196.98 $ . $ 847.40 $ 2,424.88 $ 175.00 $ - $ - $ 4,795.88

$ - $ - $ - $ . $ - $ . $ - $ - $ 3,000.00 $ - $ - $ . $ 3,000.00 $ - $ 847.40 $ 5,424.88 $ 175.00 $ - $ - $ 7,795.88 $ - $ - $ - $ . $ - $ . $ -$ 3,839.63 $ 15,283.48 $ 7 033.70 $ 35.39 $ 175.00 $ 1 114.96 $ 51,401.10

II 2010-2011 2010-2011 2010-2011 2010-2011 2010-2011 2010-2011 Amount Amount Amount Amount Amount Amount TOTAL

$ 386.50 $ 745.36 $ 921.66 $ - $ - $ - $ 2,478.52 $ 11,700.00 $ 26,577.88 $ 43,608.94 $ 175.00 $ . $ 2 875.00 $ 100,803.43 $ 12 086.50 $ 27,323.24 $ 44,530.60 $ 175.00 $ - $ 2,875.00 $ 103,281.95

s 12,086.50 $ 26,475.84 $ 42,105.72

~ $ - $ 2,875.00 $ 98,486.07

$ - $ - $ $ - $ - $ -$ - $ . $ $ - $ - $ -$ . $ - $ $ . s . $ -$ 12,086.50 $ 26,475.84 $ 42,105.72 $ . s 2 875.00 $ 98,486.07

IS - II s 847.4o 11 s 2,424.88 11 s 175.oo 1 $ - IS . I s 4,795.

I I

S.A.&I. Form 2631R97 Ent1ty: Delaware County, 21 Thursday, September 29,2011

E-73

SPECIAL REVENUE FUND ACCOUNTS COVERING THE PERIOD JULY 1, 2010, to JUNE 30, 2011 ESTIMATE OF NEEDS FOR 2011-2012

EXHIBIT"!" Page6 Special Revenue Fund Accounts: Court Clk Special CEO 1-3-08 CEO-Colcord Rd

Fund Fund Fund II Schedule 1 Detail of Bond and Coupon Indebtedness as of June 30, 20 11 2010-2011 2010-2011 2010-2011 CURRENT YEAR Amount Amount ASSETS: Cash Balance June 30, 2011 $ 4,413.26 $ 4 029.38 $ 86.14

Investments $ - $ - $ -TOTAL ASSETS $ 4,413.26 $ 4,029.38 $ 86.14

LIABILITIES AND RESERVES: Warrants Outstanding $ 4,413.26 $ - $ -Reserve for Interest on Warrants $ - $ - $ -Reserves From Schedule 8 $ - $ - $ -

TOTAL LIABILffiES AND RESERVES $ 4 413.26 $ - $ -CASH FUND BALANCE JUNE 30 2011 1: 4,413~261 $ 4 029.38 I~ 86.141 TOTAL LIABILITIES, RESERVES AND CASH FUND BALAN( $ 4 029.38 86.14 = 5 Expenditures Special Revenue Fund Accounts of Current Yea 2010-2011 2010-2011 2010-2011

1'-'URRENT YEAR Amount Amount Amount Cash Balance Reported to Excise Board 6-30-2010 $ 2,535.45 $ 8,932.75 $ 50,000.00 Cash Fund Balance Transferred Out $ - $ - $ -Cash Fund Balance Transferred In $ - $ - $ -Adjusted Cash Balance $ 2,535.45 $ 8 932.75 $ 50,000.00 lAd Valorem Tax Apportioned To Year In Caption $ - $ - $ -Miscellaneous Revenue (Schedule 4) $ 203,819.72 $ - $ -Cash Fund Balance Forward From Preceding Year $ - $ - $ -Prior Expenditures Recovered $ - $ - $ -TOTAL RECEIPTS $ 203,819.72 $ - $ -rroTAL RECEIPTS AND BALANCE $ 206,355.17 $ 8,932.75 $ 50,000.00 Warrants ofYear in Caption $ 201,941.91 $ 4,903.37 $ 49,913.86 Interest Paid Thereon $ - $ - $ -rr9TAL DISBURSEMENTS $ 201,941.91 $ 4,903.37 $ 49,913.86 CASH BALANCE JUNE 30, 2011 $ 4,413.26 $ 4,029.38 $ 86.14 Reserve for Warrants Outstanding $ 4,413.26 $ - $ -Reserve for Interest on Warrants $ - $ - $ -Reserves From Schedule 8 $ - $ - $ -TOTAL LIABILITIES AND RESERVE $ 4t_413.26 $ - $ -

DEFICIT: (Red Fjgurel $ - $ - $ -CASH FUND BALANCE FORWARD TO SUCCEEDING YEAR $ - $ 4,029.38 $ 86.14

Schedule Q,S~ecia1 Revenue Fund Warrant Accounts of Current Year 2010-2011 2010-2011 2010-2011 CURRENT YEAR Amount Amount Amount Warrants Outstanding 6-30-2010 of Year in Caption $ 2,535.45 $ 1,381.26 $ -Warrants Registered During Year $ 203,819.72 $ 3,522.11 $ 49,913.86 TOTAL $ 206,355.17 $ 4,903.37 $ 49,913.86 Warrants Paid During Year $ 201,941.91 $ 4,903.37 $ 49,913.86 Warrants Coverted to Bonds or Judgements $ - $ - $ -Warrants Cancelled $ - $ - $ -Warrants Estopped by Statute $ - $ - $ -TOTAL WARRANTS RETIRED $ 201 941.91 $ 4,903.37 $ 49,913.86 BALANCE WARRANTS OUTSTANDING JUNE 30_._ 2011 L!_ 4._413.26 IS - I s -S.A.&I. Form 263IR97 Ent1ty: Delaware County, 21 Thursday, September 29, 2011

,

E-74

SPECIAL REVENUE FUND ACCOUNTS COVERING THE PERIOD JULY 1, 2010, to JUNE 30, 2011 ESTIMATE OF NEEDS FOR 2011-2012

EXHIBIT "I" 6 o Ed Fac Tr Autb K9Donation Ok Hwy Safety CBRI-105 CBRI-103 Tomahawk Rd

Fund Fund Fund Fund Fund Fund 2010-2011 2010-2011 2010-2011 2010-2011 2010-2011 2010-2011

Amount Amount Amount Amount Amount Amount Total

$ 4,562.50 $ 10,669.35 $ 2,629.69 $ 353,186.73 $ 74,948.35 $ 393.33 $ 454,918.73 $ - $ - $ - $ - $ - $ - $ -$ 4,562.50 $ 10,669.35 $ 2,629.69 $ 353,186.73 $ 7-b948.35 $ 393.33 s 454,918.73

$ - $ 536.76 $ - $ - $ -~ s 4,950.02

$ - $ - $ - $ - $ - $ -$ - $ - $ - $ - $ - $ -$ - $

53 it - $ - $ - $ 4,950.02 $ 4,562.50 $ 10,13 $ 2,629.69 $ 353,186.73 $ 74,948.35 I~ 393.33 I ~ 449,968.71 $ 4,562.50 $ 10,66 $ 2 629.69 $ 353,186.73 $ 74,948.35 393.33 454 918.73

I 2010-2011 2010-2011 2010-2011 2010-2011 2010-2011 2010-2011 I Amount Amount Amount Amount Amount Amount I TOTAL I

$ 2,281.25 $ - $ 10,664.38 $ - $ - $ 393.33 $ 74,807.16 $ - $ - $ - $ (349,712.82 $ (157,499.89 $ - $ (507,212.71 $ - $ - $ - $ - $ - $ - $ -$ 2,281.25 $ - $ 10,664.38 $ (349,712.82 $ (157,499.89 $ 393.33 $ (432 405.55 $ - $ - $ - $ - $ - $ - $ -$ 2,281.25 $ 12,452.26 $ 17,542.41 $ 702,899.55 $ 232,448.24 $ - $ 1,171,443.43 $ - $ - $ - $ - $ - $ - $ -$ - $ - $ - $ - $ - $ - $ -$ 2,281.25 $ 12,452.26 $ 17,542.41 $ 702,899.55 $ 232,448.24 $ - $ I ,171,443.43 $ 4,562.50 $ 12,452.26 $ 28,206.79 $ 353,186.73 $ 74,948.35 $ 393.33 $ 739,037.88 $ - $ 1,782.91 $ 25,577.10 $ - $ - $ - $ 284,119.15 $ - $ - $ - $ - $ - $ - $ -$ - $ 1,782.91 $ 25 577.10 $ - $ - $ - $ 284,119.15 $ 4,562.50 $ 10,669.35 $ 2,629.69 $ 353,186.73 $ 74,948.35 s 393.33 $ 454,918.73 $ - $ 536.76 $ - $ - $ - $ - $ 4,950.02 $ - $ - $ - $ - $ - $ - $ -$ - $ - $ - $ - $ - $ - $ -$ - $ 536.76 $ - $ - $ - $ - $ 4,950.02 $ - $ - $ - $ - $ - $ - $ -$ 4,562.50 $ 10 132.59 $ 2,629.69 $ 353 186.73 $ 74,948.35 $ 393.33 $ 449 968.71

I 2010-2011 2010-2011 2010-2011 2010-2011 2010-2011 2010-2011 I Amount Amount Amount Amount Amount Amount II TOTAL I

$ - $ - $ - $ - $ -

I~ - I ~ 3,916.71

$ - $ 2,319.67 $ 25,577.10 $ - $ - - 285,152.46 $ - $ 2,319.67 $ 25,577.10 $ - $ - - 289,069.17 $ - $ 1,782.91 $

25,577.10 ~~~ $ 284,119.15

$ - $ - $ -$ -$ -$ -$ -$ - $ - $ -$ -$ -$ -$ -$ - $ - $ -$ -$ -$ -$ -$ - $ 1,782.91 $ 25,577.10 $ - $ - $ - $ 284,119.15

IS - II s 536.7611 $ - II s - II s - II s - II s 4,950.021 S.A.&l. Form 2631R97 Entity: Delaware County, 21 Thursday, September 29, 2011

E-75

THIS PAGE INTENTIONALLY LEFT BLANK

E-76

II

II

II

Exhibit "Y"

CERTIFICATE OF EXCISE BOARD ESTIMATE OF NEEDS FOR 2011-2012

liST ATE OF OKLAHOMA, COUNTY OF DELAWARE

We, the members of the Excise Board of said County and State, do hereby certify that we have examined the foregoing estimates of

Page I

llproposed current expenses for the ensuing fiscal year as filed with the Board of County Commissioners, and those directly under, or in contractual relationship with, the Board of County Commissioners; we have ascertained from the Financial Statements submitted therewith the amount of Surplus Balances of Cash on Hand; we have considered the uncollected ad valorem taxes of the previous year or years; and we

llhave ascertained that the probable Income estimated to be collected from all sources other than ad valorem taxation may reasonably be expected as a revenue for the ensuing fiscal year, and that the same does not exceed 90% of the actual collection from such sources for the previous fiscal year.

II'" so uomg, wt: navt: umgt:nuy pt:nonnt:u Ult: uuut:s 1mposeu upon me r.xc1se JjOaru oy oo U.;). 1 ~':11 ;)t:cuon ..,w '• \1 J asceruumng mat me financial statements, as to statistics therein contained reflect the true fiscal condition at the close of the fiscal year, or caused the same to be corrected so to show; (2) struck from the estimate of needs so submitted any items not authorized by law and reduced to the sum authorized

llby law any items restricted by statute as to the amount lawfully expendable therefore; (3) supplemented such estimate, after proper !publication, by an estimate of needs prepared by this Excise Board to make provision for mandatory governmental functions where the estimate submitted wholly failed or was deemed inadequate to fulfill the mandate of the Constitutions or of the Legislature; (4) computed the

wotal means available to each fund in the manner provided; and (5) then and only thereafter. -

Accordingly, we have and do hereby appropriate the Surplus Balances of Cash on Hand, and the Revenues and Levies hereinafter set forth llfor each Fund to the several and specific purposes named in such estimates, by each, to the intent and purpose that CONSTITUTIONAL GOVERNMENTAL FUNCTIONS shall be first assured and provided for, and subsequently to provide for Legislative Governmental Functions insofar as to the available Surpluses, Revenues and Levies will pennit; and we have provided also that the Levies are in excess of

lithe amount appropriated to needs after deducting the surplus cash balance on hand, and Estimated Revenues other than tax, by the percentage and amount or reserve for delinquent tax as hereinafter set forth, which we have detennined in the manner provided by law.

II We further certify that we have examined the within statements of account and estimated needs or requirements of the Governing Board of 2010 County, in relation to the Sinking Fund or Funds thereof, and after finding the same correct or having caused the same to be corrected pursuant to 61:! 0. S. 1991 Section 3009, have approved the requirements thcretbr to ti.Jitill the conditions of

IIScction 26 and 28 of Article 10, Oklahoma Constitution, and have made and certified a tax levy therefor to the extent of the excess of said total requirements over the total of items 2, 3, 6, and 12 of Exhibit "Y" (Page 2) and any other legal deduction, including a reserve of __ % for delinquent taxes.

II

II

II

S.A.&I. Fonn 2631 R97 Entity: Delaware County, 21 Thursday, September 29,2011

E-77

. '1

'"'ounty .t:.xc•se Hoara·s Appropnatlon ofincomc and Revenue Appropriation Approved & Provision Made Appropriation of Revenues Excess of Assets Over Liabilities Unclaimed Protest Tax Refunds Miscellaneous Estimated Revenues Est. Value ofSurplus Tax in Process Sinking Fund Contributions Surplus Builin~ Fund Cash Total Other Than 2010 Tax Balance Required

dd 10% for Delinquency ota1l<.equ1rea tor :wlO Iax uue or Levy Kequ1reo ana l.-emnea lin MUISJ

CERTIFICATE OF EXCISE BOARD ESTIMATE OF NEEDS FOR 2011-2012

uenera1 HUIIOmg Lo-op Fund Fund Fund

$ 4,583,160.13 $ - $ $ - $ - $ $ 326,217.84 $ - $ $ - $ - $ $ 1,094,612.67 $ - $ $ 4,914.38 $ - $ $ - $ - $ $ - $ - $ $ 1,425, 744.89 $ - $ $ 3,157,415.24 $ - $ $ 157,127.94 $ - $ $ 3,ill,543._18 $ - $

IU ... J I 0.00 II 0.00

p 2 age

1naustna1 :Sml<lng l"un<t Bonds Exc. Homesteads

- $ - $ -- $ - $ -- $ - $ -- $ - $ -- $ - $ -- $ - $ -- $ - $ -- $ - $ -- $ - $ -- $ - $ -- $ - $ -- Ji - _l -

II 0.00 II (J,(J(J

We further certify that the net assessed valuation of the Property, subject to ad valorem taxes, after the amount of all Homestead Exemptions deducted in the said County as finally equalized and certified by the State Board of Equalization for the current year 2011-2012 is as follows:

IY:AI.II6IION AND I EY:IES EXCI IlDINQ HOMESIEADS I ConDO! II Keal II Personal II Pu6hc Serv1ce II lOtal

I

I I

II ofiil 'V aluahon! II s 280,2 73ll52 11 s 22,888!15511 $ 12110191538 II $ 3 I 7118I,Ilili I ana mat me assesseo valUations nerem cenmeo nave oeen useo m compuung me rates oi mu1 revres ana me proceeas mereoi appropnatea as aforesaid; and that having ascertained as aforesaid, the aggregate amount to be raised by ad valorem taxation, we thereupon made the levies therefor as provided by law as follows:

General Fu 10.45 Mills; Building Fund 0.00 Mills; Sinking Fund

Free Fair Budget Account (Levy Per Applicable Statute} Free Fair Improvement Budget Account (Net Proceeds of 1.00 Mill) Free Fair Additional Improvement Budget Account (Net Proceeds of 1.00 Mill} Library Budget Account (Net Proceeds of 1/2 of 1.00 Mill) Cooperative County/City-County Library Budget Account (1.00 to 4.00 Mills}

0.00 Mills; Sub-Total

County Cemetery (Prior To Aug. 15, 1933) Budget Account (Net Proceeds of l/5 of 1.00 Mill) Public Buildings Budget Account (Not To Exceed 5.00 Mills) County Health Fund (Not To Exceed 2.50 Mills) Emergency Medical Service (Not To Exceed 3.00 Mills} Total County Levies County Wide Levy For Schools (4.00 Mills) Total County Wide Levy

10.45 Mills;

0.00 Mills; 0.00 Mills; 0.00 Mills; 2.09 Mills; 0.00 Mills; 0.00 Mills; 0.00 Mills; 2.09 Mills; 0.00 Mills;

14.63 Mills; 4.18 Mills;

18.81 Mills;

September 29,2011 "

E-78

Total Valuation

Total Gross Valuation Real Property Total Homestead Exemption

Total Real Property

Total Personal Property Total Public Service Property

Total Valuation of Property

DELAWARE COUNTY, 21 STATISTICAL DATA

FISCAL YEAR 2010-2011

$ 290,044,183.00 $ 9,770,721.00

$ 280,273,462.00

$ 22,888,166.00 $ 14,019,538.00

$ 317,181,166.00

E-79

PUBLICATION SHEET- DELAWARE COUNTY, OKLAHOMA INANCIAL STATEMENT OF THE V ARIUS FUNDS FOR THE FISCAL YEAR ENDING JUNE 30, 20 II, AND ESTIMATE OF NEEr

FOR THE FISCAL YEAR ENDING JUNE 30, 2012, OF THE GOVERNING BOARD OF DELAWARE COUNTY, OKLAHOMA

jGEl'lERAI: FOND I l'UNL ·I-UNU ~Ht.t.l !SINKING FDNDI 1'-'urrent Expense ~ .d ... ,u 1..4(,,90 II. Cash Balance on Hand June 30, :l.U 11 § Reserve for Int. on Warrants & Revaluation $ 43.513.23 2. Leial Investments ProoerlV Maturing

Total Required $ 4,583,160.13 3. Judi!ements Paid to Recover bv-Tax Levy )'NAN 'toll 14. Total Liquid Assets

-'-'ash l'und Halance $ 326,217.H4 !Ueauct Maturea lnaebteaness: Estimated Miscellaneous Revenue $ 1,094,612.67 5. a. Past-Due Coupons $ -

Total ueauct1ons -s 1 ;420,830.5 r :6.·b.lilterestAccrueaTilereon $ -Balance to Ra1se ttom Ad Valorem Tax $ 3,162,329.62 17. c. Past-Due Bonds $ -

lA l.t.U MISI .u: c..!'IUE: 8. d. Interest Thereon After Last CouiJOn $ -wuu Charges tor :serv1ces -s- 347,922.08 i9. e. FlscaiAgency-CommiSSions on Above $ -2000 Local Sources of Revenue $ 340,639.58 10. f. Judgements and Int. Levied for/Unpaid $ -3000 State Sources of Revenue $ 257,401.84 11. Total Items a. Through f. $ -4UUU t-eaerat :sources of Revenue ~ - 112. Balance of Assets Subiect to Accruals $ -5000 Miscellaneous Revenue $ 148,649.17 !Deduct Accrual Reserve If Assets Sutt1c1ent: 6111 Contributions from Other Funds $ - 13. g. Earned Unmatured Interest $ -

Tota eStimated! evenue

~~ 114. h. Accrual on Fmal Coupons _$_ -

u .u.t.' 11 . 1. Accrued on Unmatured Bonds :ti -11. casn atance on iand June 30, 2011 16. Total Items 2. Through i. $ -IZ. Legal nvestments Properly Matunng -$ - ~=s OIJ\Ssets Over ccrual Reserves • $ -

1 otal LIQUid Assets $ -; :.~~~mgs on Hon

I~ I"UKZUlhlU

Jeguct Matured Indebtedness tls $ -. a. Past-Due Coupons $ - 2. Accrual on Unmatured Bonds $ -

5. b. Interest Accrued Thereon $ - 3. Annual Accrual on "Prepa1d" Judgements $ -6. c. Past-Due Bonds $ - 4. Annual Accrual on "Unpa1d" Judgements $ -7. d. Interest Thereon After Last Coupon $ - 5. Interest on UnPaid Judgements $ -8. e. Fiscal Agency Commissions on Above $ - 6. Annual Accrual From Exh1b1t KK $ -19. Halance ol Assets :SUbJect to Accruals $ -11 u. ueauct: g . .t.amea unmaturea Interest :ti -Ill. h. Accrual on Fmal Coupons IS - I 12. i. Accrued on Unmatured Bonds $ -113. Excess ot Assets over Accrual Reserves• $ -llliJODSIRii'\C BO!iJO REQDIREI\iiE!iJIS FOR :Z!JII-201~ 11. Interest t.ammgs on Bonds $ -2. Accrual on Unmatured Bonds $ -rrotal ~IOKJn~ rund ReQUirements $ - Total Sinking Fund ReQuirements s -

Deduct: Ueduct: 1. Excess of Assets Over Liabilites $ - 1. Exces of Assets Over Liabilities $ -2. Su~lus Building Fund Cash 2. Surplus Building Fund Cash

Balance J{eqUJred $ - Balance to Raise Bv Tax Levv _$ -~.A.&l . .1' orm :lf>J 1 R~/ Ent1 ty : Delaware Coun ty • .1. Thursday, September 29, 2011

~

E-80

PUBLICATION SHEET- DELAWARE COUNTY, OKLAHOMA INANCIAL STATEMENT OF THE VARIUS FUNDS FOR THE FISCAL YEAR ENDING JUNE 30, 20 II, AND ESTIMATE OF NEEr

FOR THE FISCAL YEAR ENDING JUNE 30, 2012, OF THE GOVERNING BOARD OF DELAWARE COUNTY, OKLAHOMA

EXHIBIT "Z" uune IL. IS tcss man nne lb aner omuung ·u- oeouc1 me Iouowmg I SINKING I each in tum from line 4, "Total Liquid Assets". FUND

II . ._ Unmatur~oupons vue 4-1-lU 1 z I; - I 1 t . Unmatured Bonds So Due l .. Whatever Remams IS tor cxh101t KK. Ltne _1:;. -J( . LJencn as ::mown on ;:,mKmg runa natance ;:,neet. ~ -17d. Less Cash Requirements for Current Fiscal Year in Excess of Cash on Hand (From Line 15d Above). II!Sd. Remammg uetictt IS tor cXhiOtt KK. Ltnc t. II :!> .

~OlCDING FON!Jl CO-OP FOND IIREACIR FONDI 1'-'urrent expense ~ - ~

IK~serve ror Int. on ~arrants i£ Kevatuatton :!i - :!i Total Required $ - $

lliiNANf • : Cash Fund Balance $ - $ Estimated Miscellaneous Revenue $ . $

Total Deductions $ - $ 1Jja1ance to R~use trom Aa Valorem Tax and L.o-op l'un<l Halance ) - )

t• u nne 14 IS less man the sum or unes g. h. 1. aner omitting "h" aeauct me touowmg 1 each in tum from line 4, "Total Liquid Assets". [IJO.J. unmaturea l;Oupons uue nerore 4·1-.L.Ul.t

14d. k. Unmatured Bonds So Due 11:1a. 1. Whatever Kemams ts tor .CXhiDtt KK.l Lme E. llba. uenc1t as ::mown on Inaustnat Honas Halance :Sheet. J7d. Less Cash Requirements for Current Fiscal Year in Excess of Cash on Hand {From Line ISd Above). I liSa. Kemammg uelic1t IS tor .cxhtDlt KK.I Lme f.

CERTIFICATE - GOVERNING BOARD

STATE OF OKLAHOMA, COUNTY OF DELAWARE, ss:

#NIA

Cha1rman of Board Comm1ss1oner Comm1sstoner

- ~ l,JO,,!Ij;),,l

- ) IU,l!I!I.IZ

- $ 1,380,135.03

- $ 777,490.81 - $ -- $ 777,490.81 - $ 602,644.22

lliiSi.WIAI JjUI'! FUND

I; - I -

I; - I -

Attest ~c~o-u~ncy~Cwle~rTk--------------------~s~e~al

Subscribed and sworn to before me this 20 day of June, 2011.

Notary Public

Required to be published in a legally-qualified newspaper printed in the Councy, or one issue published in a legally-qualiticd newspaper of general circulation in the County.

S.A.&I. Form 2631 R97 Enticy: Delaware Councy, 21 Thursday, September 29,2011

E-81

PUBLICATION SHEET-DELAWARE COUNTY, OKLAHOMA ESTIMATE OF NEEDS BY APPROPRIATED ACCOUNT FOR 2011-2012

EXHIBIT"Z" Ia Governmental Budget Accounts

FISCAL YEAR 2011-2012 DEPARTMENTS OF GOVERNMENT NEEDS AS APPROVED BY

APPROPRIATED ACCOUNTS REQUESTED B'Y COUNTY GOVERNING EXCISE BOARD

BOARD U l IS. "Kll :T ATf1 I~N..-,y • ~TATt;;

0 I a Personal Services $ - $ -0 I b Part Time Help $ - $ -Ole Travel $ - $ -0 1 d Maintenance and Qperation $ - $ -0 1 e Capital Outlay $ - $ -Olflnkrrgovenunental $ - $ -Ol~.t Other- $ - $ -OJ Total $ - $ -uz :'\ KrctAIIUKNJ:a -COUNTY: 02a Personal Services $ - $ -02b Part Time Help $ - $ -02c Travel $ - $ -02d Maintenance and Operation $ - $ -02e Capital Outlay $ - $ -02f lnter~.tovemmental $ - $ -02g Law Library_ $ 4 000.00 $ 4,000.00 02h Other- $ - $ -UZ TOtal li 4,UUU.UU li 4,UUU.UU 04 COUNTY : 04a Personal Services $ 795,550.00 $ 795,550.00 04b Part Time Help $ - $ -04c Travel $ 7,752.00 $ 7,752.00 04d Maintenance and Operation $ 45,000.00 $ 45,000.00 04e Capital Outlay $ 10,900.00 $ 10,000.00 04 f Inter~.tovernmcntal $ - $ -04g Sheriff's Fees $ - $ -U4h tloard ot Pnsoners $ - $ -04i Other- $ - $ -04 Total li ts!)ts,JUl.UU ) H)H,JUl.UU Ub COUNTY TREA~ Ill ll;

06a Personal Services $ 172,708.99 $ 172,708.99 06b Part Time Help $ - $ -06c Travel $ 5,170.00 $ 5,170.00 06d Maintenance and Operation $ 16,000.00 $ 16,000.00 06e Capital Outlay $ 2,500.00 $ 2,500.00 06f Inter~.tovernmental $ - $ -

g Other- ) - $ -TOtal li l !lb,J /H.!I!I ) 1Yb,J1H.!I!I COUNTY• :

08a Personal Services $ 183,573.69 $ 183,573.69 08b Part Time Help $ - $ -08c Travel $ 27,000.00 $ 27,000.00 08d Maintenance and Operation $ 3,000.00 $ 3,000.00 08e Capital Outlay $ 1,000.00 $ 1,000.00 08f Intergovernmental $ - $ -08g0ther- $ - $ -ms Total $ 214,573.b9 $ 214,573.69

S.A.&I. Form 2631R97 Entity: Delaware County, 21 Thursday, September 29, 20 II

.

E-82

PUBLICATION SHEET- DELAWARE COUNTY, OKLAHOMA ESTIMATE OF NEEDS BY APPROPRIATED ACCOUNT FOR 2011-2012

EXHIBIT"Z" lb Governmental Budget Accounts

FISCAL YEAR 2011-2012 DEPARTMENTS OF GOVERNMENT NEEDS AS APPROVED BY

APPROPRIATED ACCOUNTS REQUESTED BY COUNTY GOVERNING EXCISE BOAJUl

BOARD 09 IN ·y u.s.u. 1:.}'._1 : 09a Personal Services $ 29,880.00 $ 29,880.00 09b Part Time Help $ 1,494.00 $ 1,494.00 09c Travel $ 12,300.00 $ 12,300.00 09d Maintenance and Operation $ 8,500.00 $ 8,500.00 09e Capital Outlay $ 2,076.00 $ 2,076.00 09f Intergovernmental $ - $ -

1 09g Other- $ - $ -I~Jotal ~ 54,250.00 $ 54,L:>U.UU ' IU l.:UUNl Y ;LJ:!KK:

1 Oa Personal Services $ 234,127.20 $ 234,127.20 1 Ob Part Time HelP $ - s -

1

10c Travel $ 7,500.00 $ 7,500.00 1 Od Mamtenance and Operation $ 20,354.00 $ 20,354.00 I Oe Capital Outlay $ 3,500.00 $ 3,500.00 I Of Intergovernmental $ - $ -I lOg Lien Fees $ - $ -OlOh Other- $ - $ -lU Total ) Z()!l,4~ 1.:.w ) :lM,4~ I.LU 14l.:UU1<.1 .to.KK:

114a Personal Services $ 143,050.68 $ 143,050.68 14b Part Time Help $ - $ -14c Travel $ 6,500.00 $ 6,500.00

114d Maintenance and Operation $ - $ -14e Capital Outlay $ - $ -

· 14flntcrgovernmental $ - $ -l4g Other- $ - $ -14 Total _$ 149,550.61:1 $ 14!1,550.61:1

JCl l.:UUNlY IK:

lOa Personal :servtces ) 14j,~~l.41 ) 143,882.41

1

16b Part Time Help $ 25.00 $ 25.00 16c Travel $ 11,299.05 $ 11,299.05 16d Maintenance and Operation $ 8,000.00 $ 8,000.00 16e Capital Outlay $ 2,200.00 $ 2,200.00 16f Intergovernmental $ - $ -16g Other- $ - $ -16h Other- $ - $ -

_U)_TOtal $ 165,406.46 $ 1()5,406.46 1 '' KJ:. v P.. lA 1uN UJ' KJ:./\L r ... "' .... Kl r:

17a Personal Services $ 411,094.54 $ 411,094.54 17b Part Time Help $ 25.00 $ 25.00 17c Travel $ 20,000.00 $ 20,000.00

117d Maintenance and Operation $ 41,000.00 $ 41,000.00 17e Capital Outlay $ 6,800.00 $ 6,800.00 17flntergovernmental $ - $ -

117g Other- $ - $ -17h Other- $ 10,000.00 $ 10,000.00 17 Total :!i 4~1S,"Jl"J.!l1_ :!i 4lS!S,919.54

S.A.&I. Form 2631R97 Entity: Delaware County, 21 Thursday, September 29, 2011

E-83

EXHIBIT"Z"

PUBLICATION SHEET-DELAWARE COUNTY, OKLAHOMA

ESTIMATE OF NEEDS BY APPROPRIATED ACCOUNT FOR 2011-2012

lc

Governmental Budget Accounts

FISCAL YEAR 2011-2012 DEPARTMENTS OF GOVERNMENT NEEDS AS APPROVED BY

APPROPRIATED ACCOUNTS REQUESTED BY COUNTY

GOVERNING EXCISE BOARD BOARD

1~ JUVhNILh ~HhLThK Hllll .. A :

18a Personal Services $ $ 18b Part Time Help $ $ 18c Travel $ $ 18d Maintenance and Operation $ $ 18e Capital Outlay_ $ $ 18f Intergovernmental $ $ 18g Other- $ $ us Total

19a Personal Services $ - $ l9b Part Ttme Help :!i - :!i 19c Travel $ _ $ 19d Maintenance and Operation $ - $ 19e Capital Outlay $ - $ 19f Intergovernmental $ - $ 19g Other - $ - $

ZUb t'art Ttme Help :!i - :!i -20c Travel $ - $ -20d Maintenance and Operation $ 400,000.00 $ 400,000.00 20e Capital Outlay $ 5,000.00 $ 55 564.21 20flntergovemmental $ 5,000.00 $ 5,000.00 20g Other- $ 155,000.00 ~ 155,000.00 20h Other - $ 406,000.00 $ 406,000.00 20i Other - $ 20,000.00 $ 20,000.00 20i Other- $ 670,000.00 $ 670,000.00 lU TOtal :!i l,661,UUU.UU :!i 1.,711,564.21 :ll • .. _, Jl lA .1/.A II IN HI IAK J: 2la Personal Services $ 2,400.00 $ 2,400.00 21 b Part Time Help $ - $ 21c Travel $ 1,200.00 $ 1,2o_O.OO 2ld Mamtenance and Operation $ 100.00 $ 100.00 21 e Capital Outlay $ 100.00 $ 100.00 21 f Intergovernmental $ - $ 2lg Other- $ - $ :ll TOtal 3,1:SUU.UU :!i 3,1:!00.00

22 COUNTY EI...hCTIUN EXPENSE: 22a Personal Services $ 86,887.42 $ 86,887.42 22b Part Time Help $ 1,200.00 $ 1,200.00 22c Travel $ 3,500.00 $ 3,500.00 22d Maintenance and Operation $ 14,242.00 $ 14,242.00 22e Capital Outlay $ 2,000.00 $ 2,000.00 22f Intergovernmental $ $ 22g Other- $ 250.00 $ 250.00 22 Total $ 108,079.42 108,079.42 S.A.&l. Form 2631R97 Entity: Delaware County, 21 Thursday, September 29, 2011

E-84

PUBLICATION SHEET-DELAWARE COUNTY, OKLAHOMA ESTIMATE OF NEEDS BY APPROPRIATED ACCOUNT FOR 2011-2012

EXHIBIT"Z" ld Governmental Budget Accounts

FISCAL YEAR 2011-2012 DEPARTMENTS OF GOVERNMENT NEEDS AS APPROVED BY

APPROPRIATED ACCOUNTS REQUESTED B'r' COUNTY GOVERNING EXCISE BQMill

BOARD J.j INS Ill AN ;l'. • I;):

23aHo~ital $ - $ -23b Accident $ - $ -23c Life $ - $ -23d Property $ - $ -23e Workmans Com~ensation $ - $ -23 f Unem_j)l()Yment $ - $ -23g Retirement $ - $ -l.J ll :sen Insured ~ - :!i -23i FICA $ - $ -23j Other- $ - $ -l.j TOtal li - li -1.4 CUUN lY I'IIKl :HAsffiG AUt.N 1: 24a Personal Services $ - $ -24b Part Time Help $ - $ -24c Travel $ - $ -24d Maintenance and O_Qeration $ - $ -24e Capt~u!!_ay li - li -24f Intergovernmental $ - $ -24g Other- $ - $ -241otal li - $ -1.:> UAJ~I'K : 2Sa Personal Services b $ - $ -2Sb Part Time Help $ - $ -25c Travel $ - $ -25d Maintenance and Operation ~ - $ -25e Capital Outlay $ - $ -25flntergovernmcntal $ - $ -25g Other- $ - $ -

· 1.:> Total ;J> - $ -I'" CUUNTY >UY I. UHIEALTH 26a Personal Services $ - $ -26b Part Time Help $ - $ -

126<: Travel _! - $ -26d Maintenance and O_lleration $ - $ -26e Capital Outlay $ - $ -

1 26f Intergovernmental $ - $ -26g Other- $ - $ -~b lola! ~ - li -27 WELFARE AGENCIES:

1

27a Pe.sonal Services $ - $ -27b Part Time Hem_ $ - $ -27c Travel $ - $ -27d Maintenance and Operation $ - $ -

127e Capital Outlay $ - $ -2 7f Intergovernmental $ - $ -27g0ther- $ - $ -

, 27 Total $ - $ -S.A.&I. Form 2631 R97 Entity: Delaware County, 21 Thursday, Seplcmber 29, 20 II

E-85

PUBLICATION SHEET-DELAWARE COUNTY, OKLAHOMA ESTIMATE OF NEEDS BY APPROPRIATED ACCOUNT FOR 2011-2012

cXHlHll"Z" le Governmental Budget Accounts

FISCAL YEAR2011-2012 DEPARTMENTS OF GOVERNMENT NEEDS AS APPROVED BY

APPROPRIATED ACCOUNTS REQUESTED BY COUNTY GOVERNING EXCISE BOARD

BOARD 28 CHARITY: 28a Personal Services $ - $ -28b Part Time Help $ - $ -28c Travel $ - $ -28d Maintenance and Operation $ 1,000.00 $ 1,000.00 28e Capital Outlay $ - $ -28f Intergovernmental $ - $ -28g0ther- $ - $ -28 Total $ 1,000.00 $ 1,000.00 291''IRE£ I ;:)~KVI\,;~;:):

29a Personal Services $ - $ -29b Part Time Help $ - $ -29c Travel $ - $ -29d Maintenance and Operation $ - $ -29e Capital Outlay $ - $ -29fintergovemmental $ - $ -29g Equipment Lease Rentals $ - $ -29h Other- $ - $ -291 Other- $ - $ -29 Total $ - $ -30 RECORDING ACCOUNT: 30a Personal Services $ - $ -30b Part Time Help .. $ - $ -JOe Travel $ - $ -JOd Maintenance and Operation $ - $ -JOe Capital Outlay $ - $ -30flntergovemmcntal $ - $ -JOa Other- $ - $ -30 Total $ - $ --ll COUNTY ENGINEER: J1 a Personal Services $ - $ -31 b Part Time Help $ - $ -Jlc Travel $ - $ -Jld Maintenance and Operation $ - $ -31 e Capital Outlay $ - $ -31 flntergovemmenta1 $ - $ -J1g Other- $ - $ . J1h Other- $ - $ . 31 Total $ - $ -32LIBRARY: 32a Personal Services $ . $ -32b Part Time Help $ - $ -32c Travel $ - $ -32d Maintenance and Operation $ - $ . 32e Capital Outlay $ - $ . 32f lnteraovemmental $ - $ -32g0ther- $ - $ -32 Total $ - $ -

!'

S.A.&I. Fonn 2631 R97 Ent1ty: Delaware County, 21 Thursday, September 29, 2011 ...

E-86

hXHIHII "Z"

PUBLICATION SHEET-DELAWARE COUNTY, OKLAHOMA ESTIMATE OF NEEDS BY APPROPRIATED ACCOUNT FOR 2011-2012

11

Governmental Budget Accounts FISCAL YEAR 2011-2012

DEPARTMENTS OF GOVERNMENT NEEDS AS APPROVED BY APPROPRIATED ACCOUNTS REQUESTED BY COUNTY

GOVERNING EXCISE HOARE BOARD

33 PUBLIC DEFENDER: 33a Personal Services $ - $ -33b Part Time Help $ - $ -33c Travel $ - $ -33d Maintenance and Operation $ - $ -33e Caoital Outlay $ - $ -3 3 f Intergovernmental $ - $ -33g Other- $ - $ -33h Other- $ - $ -33 Total $ - $ -i 34 CIVIL DEFENSE: 34a Personal Services $ 25,190.10 $ 25,190.10

1 34b Part Time Help $ - $ -: 34c Travel $ 1,000.00 $ 1,000.00 I 34d Maintenance and Operation $ 2,000.00 $ 2,000.00

34e Capital Outlay $ 1,000.00 $ 1,000.00 34f Inter~ovemmental $ - $ -

134~ Other- $ - $ -34 Total $ 29,190.10 $ 29,190.10

I 36 SOLID WASTE: 36a Personal Services $ - $ -I 36b Part Time Help $ - $ -36c Travel $ - $ -36d Maintenance and Operation $ - $ -I 36e Capital Outlay $ - $ -36f Intergovernmental $ - $ -36g Other- $ - $ -36h Other- $ - $ -

136 Total $ - $ -38 SOIL CONSERVATION DISTRICT: 38a Personal Services $ - $ -

138b Part Time Help $ - $ -38c Travel $ - $ -38d Maintenance and Operation $ - $ -38e Capital Outlay $ - $ -I 38flntergovemmental $ - $ -38g Other- $ - $ -

1 38h Other- $ - $ -j38 Total $ - $ -'140 REWARD FUND:

40a Personal Services $ - $ -I 40b Part Time Helo $ - $ -40c Travel $ - $ -

· 40d Maintenance and Operation $ - $ -40e Capital Outlay $ - $ -

11 40f Intergovernmental $ - $ -401! Other- $ - $ -40 Total $ - $ -S.A.&I. Form 263IR97 Enhty: Delaware County, 21 Thursday, September 29, 2011

E-87

PUBLICATION SHEET- DELAWARE COUNTY, OKLAHOMA ESTIMATE OF NEEDS BY APPROPRIATED ACCOUNT FOR 2011-2012

EXHIBIT"Z" lg

Governmental Budget Accounts FISCAL YEAR 2011-2012

DEPARTMENTS OF GOVERNMENT NEEDS AS APPROVED BY APPROPRIATED ACCOUNTS REQUESTED BY COUNTY

GOVERNING EXCISE BOARD BOARD

60 60a Personal Services $ - $ -60b Part Time Help $ - $ -60c Travel $ - $ -60d Maintenance and Operation $ - $ -60e Capital Outlay $ - $ -60f Inte~overnmental $ - $ -60g Other- $ - $ -60h Other- $ - $ -60Total $ - $ -61 61a Personal Services $ - $ -61b Part Time Help $ - $ -6lc Travel $ - $ -61 d Maintenance and Operation $ - $ -61 e Capital Outlay $ - $ -61 f Intergovernmental $ - $ -61g Other- $ - $ -61h Other- $ - $ -61 Total $ - $ -62 62a Personal Services $ - $ -62b Part Time Help $ - $ -62c Travel $ - $ -62d Maintenance and Operation $ - $ -62e Capital Outlay $ - $ -62f Intergovernmental $ - $ -62g Other- $ - $ -62h Other- $ - $ -62 Total $ - $ -163 63a Personal Services $ - $ -63b Part Time Help $ - $ -63c Travel $ - $ -163d Maintenance and Operatton $ - $ -63e Capital Outlay $ - $ -63f Intergovernmental $ - $ -63g Other- $ - $ -163 Total ~ - :!i -64 64a Personal Services $ - $ -64b Part Time Helll $ - $ -64c Travel $ - $ -64d Maintenance and Operation $ - $ -64e Capital Outlay $ - $ -64f Intergovernmental $ - $ -64g Other- $ - $ -64 Total $ - $ -S.A.&I. Form 2631 R97 Entity: Delaware County, 21 Thursday, September 29, 20 II "!

...

E-88

PUBLICATION SHEET-DELAWARE COUNTY, OKLAHOMA ESTIMATE OF NEEDS BY APPROPRIATED ACCOUNT FOR 2011-2012

EXHffiiT "Z" lh Governmental Budget Accounts

FISCAL YEAR 2011-2012 DEPARTMENTS OF GOVERNMENT NEEDS AS APPROVED BY

APPROPRIATED ACCOUNTS RE_QUESTED BY COUNTY GOVERNING EXCISE BOAJW

BOARD 165 65a Personal Services $ - $ -65b Part Time He!.~! $ - $ -65c Travel $ - $ -65d Maintenance and Operation $ - $ -65e Capital Outlay $ - $ -65 f Intergovernmental $ - $ -65g Other- $ - $ -65h Other- $ - $ -[65 Total $ - $ -166 66a Personal Services $ - $ -66b Part Time Help $ - $ -66c Travel $ - $ -66d Maintenance and O_j')_eration $ - $ -66e Cll}!ital Outl!ly_ $ - $ -66f Intergovernmental $ - $ -66g Other- $ - $ -66h Other- $ - $ -66 Total $ - $ -67_ 67a Personal Services $ - $ -67b Part Time He!Q_ $ - $ -67c Travel $ - $ -67d Maintenance and O_]')_eration $ - $ -67e C!lQital Outlq $ - $ -67f Intergovernmental $ - $ -67g Other- $ - $ -67h Other- $ - $ -67 Total ~ - $ -IbiS 68a Personal Services $ - $ -68b Part Time HelP_ $ - $ -68c Travel $ - $ -68d Maintenance and O_j')_eration __! - $ -68e Capital Outlay $ - $ -68f Intergovernmental $ - $ -68g Other- $ - $ -IbiS Total ~ - s -69 69a Personal Services $ - $ -69b Part Time Help $ - $ -69cTravel $ - $ -69d Maintenance and O_peration $ - $ -69e Ctl}lital Outl!iy_ $ - $ -69f Intergovernmental $ - $ -69g0ther- $ - $ -169 Total $ - $ -

S.A.&I. Form 2631 R97 Entity: Delaware County, 21 9 2011 Thursday, September 2 • E-89

PUBLICATION SHEET- DELAWARE COUNTY, OKLAHOMA ESTIMATE OF NEEDS BY APPROPRIATED ACCOUNT FOR 2011-2012

EXHIBIT"Z" li Governmental Budget Accounts

FISCAL YEAR 2011-2012 DEPARTMENTS OF GOVERNMENT NEEDS AS APPROVED BY

APPROPRIATED ACCOUNTS REQUESTED BY COUNTY GOVERNING EXCISE BOARD

BOARD ISU U\. I WAY A 1: 80a Personal Services $ - $ -SOb Part Time Help $ - $ -SOc Travel $ - $ -SOd Maintenance and Op_eration $ - $ -80e Capital Outlay $ - $ -80f Intergovernmental $ - $ -80g Other- $ - $ -HUh Uther- :b - :li -80j Other- $ - $ -80 Total :b - ) -IS:l JIIN l' AUUll ,u;...-· Ar ·~T:

82a Salaries and Expense of Audit and Report $ 93,306.84 $ 93,306.84 82b Intergovernmental $ - $ -82c Other- $ - $ -82 Total :ti ~J,JUbJS4 :ti -~J,3QQ.IS4

ISJ L:UUNll' AKY AI II IN 1: 83a Personal Services $ - $ -83b Part TJme Help :ti - :ti -83c Travel $ - $ -83d Maintenance and Operation $ - $ -83e Capital Outlay $ - $ -83f Intergovernmental $ - $ -83g Other- $ - $ -83h Other- $ - $ -83 Total :6 - :6 -84 FREE FAIR BUDGET ACCOUNT: 84a Personal Services $ - $ -84b Part Time Help $ - $ -84c Travel $ - $ -84d Maintenance and Operation $ 12,000.00 $ 12,000.00 84e Capital Outl~y $ - $ -84 f Intergovernmental $ - $ -84g Premiums and Awards $ - $ -84h Other- $ - $ -84i Other- $ - $ -84 Total $ 12 000.00 $ 12,000.00 lSb 1:' Kb~ J:<"AIR 1Ml"KU ¥ : 86a Personal Services $ - $ -86b Part Time Help $ - $ -86c Travel $ - $ -86d Maintenance and Operation $ - $ -86e Capital Outlay $ - $ -86f Intergovernmental $ - $ -86g0ther- $ - $ -86h Other- $ - $ -86 Total $ - $ -:S.A.&l. l'orm :loJ 1K!n l!ntl ty : ue1aware L:oun , 1.1 ty Thursday, September 29, 2011

•

E-90

PUBLICATION SHEET- DELAWARE COUNTY, OKLAHOMA ESTIMATE OF NEEDS BY APPROPRIATED ACCOUNT FOR 2011-2012

EXHIBIT"Z" r lJ Governmental Budget Accounts

FISCAL YEAR 2011-2012 DEPARTMENTS OF GOVERNMENT NEEDS AS APPROVED BY

APPROPRIATED ACCOUNTS REQUESTED BY COUNTY GOVERNING EXCISE BOAR!:

BOARD -s71 IJ:U1 A ~'\' ~I ,lfH< AI I II I 1\11;

87a Personal Services $ - $ -87b Part Time Help $ - $ -87c Travel $ - $ -87d Maintenance and Operation $ - $ -87e Capital Outlay $ - $ -87 f Intergovernmental $ - $ -87g Other- $ - $ -87 Total $ - $ -88 PIIR HEAI.TH ~ Ui..-· A 1: 88a l'ersonaiServJces ~ - -$ -88b Part Time Help $ - $ -88c Travel $ - $ -

' 88d Maintenance and Operation $ - $ -88e Capital Outlay $ - $ -88f Intergovernmental :ti - - $ -88g Other- $ - $ -

\ 88h Other- $ - $ -lJ8 Total $ - -s -

I 89 COUNTY 11U:S.t'1TAL A :t JNT: I 89a Personal Services $ - $ -I 89b Part Time Help $ - $ -

89c Travel $ - $ -; 89d Maintenance and Operation $ - $ -j 89e Capital Outlay $ - $ -

89f Intergovernmental $ - --s- -89g Other- $ - $ -89h Other- $ - $ -

189 Total $ - $ -. 9-(}CHILD GUIDANCE CLINIC : 90a Personal Services $ - $ -I 90b Part Time Help $ - $ -

90c Travel $ - $ -90d Maintenance and Operation $ - $ -90e Capital Outlay $ - $ -I 90flntergovemmental $ - $ -90g Other- $ - $ -90 Total $ - -$ -91 TICK ERADICATION ACCOUNT: 91 a Personal Services $ - $ -91 b Part Time Help $ - $ -9lc Travel $ - $ -91 d Maintenance and Operation $ - $ -91 e Caoital Outlay $ - $ -91 f Intergovernmental $ - $ -9lg Other- $ - $ -9th Other- _!_ - $ -91 Total $ - $ -

· S.A.&I. Fonn 2631R97 Entity. Delaware County, 21 Thursday, September 29, 2011

E-91

PUBLICATION SHEET-DELAWARE COUNTY, OKLAHOMA ESTIMATE OF NEEDS BY APPROPRIATED ACCOUNT FOR 2011-2012

EXHIBIT"Z" lk Governmental Budget Accounts

FISCAL YEAR 2011-2012 DEPARTMENTS OF GOVERNMENT NEEDS AS APPROVED BY

APPROPRIATED ACCOUNTS REQUESTED BY COUNTY GOVERNING EXCISE BOAR.L

BOARD 92 BUILDING MAINTENANCE ACCOUNT: 92a Personal Services $ - $ -92b Part Time Help $ - $ -92c Travel $ - $ -92d Maintenance and Operation $ - $ -92e Capital Outlay $ - $ -92flntergovemmental $ - $ -92g Other- $ - $ -92h Other- $ - $ -i92j Other- $ - $ -192 Total $ - $ -93 E-911 93a Personal Services $ 227,357.00 $ 227,357.00 93b Part Time Help $ - $ -93c Travel $ - $ -93d Maintenance and Operation $ - $ -93e Capital Outlay $ - $ -93flnterJ!;ovemmental $ - $ -93g Other- $ - $ -3h Other- $ - $ -3 Total $ 227,357.00 $ 227,357.00 4

94a Personal Services $ - $ -94b Part Time Help $ - $• -94c Travel $ - $ -94d Maintenance and Operation $ - $ -94e Capital Outlay $ - $ -94flntcrgovemmental $ - $ -94g Other- $ - $ -94h Other- $ - $ -94 Total $ - $ -~8 OTHER USE:

~ ~ I ~ - -98a Other Deductions - -98 Total

TOTAL GENERAL FUND ACCOUNT I s 415321595.921 $

I SUBJECT TO WARRANT ISSUE: lrtiovision for Interest on Warrants $ - $ -

NDTOTALGENERALFUND $ 4,532,595.92 $ 4,583,160.13 S.A.&I. Form 2631 R97 Ent1ty: Delaware County, 21 Thursday, September 29,2011

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