Page 119 - 2019-20 CAFR

Rogue Community College

Statistical Section Information
Year ended June 30, 2020

FINANCIAL TRENDS: ................................................................................................................................................ 107

These schedules contain trend information to help the reader understand how the government’s financial

performance and well-being have changed over time.

REVENUE CAPACITY: ............................................................................................................................................... 112

These schedules contain information to help the reader assess the government’s most significant local

revenue source, property taxes.

DEBT CAPACITY: ...................................................................................................................................................... 123

These schedules present information to help the reader assess the affordability of the government’s

current levels of outstanding debt and the government’s ability to issue additional debt in the future.

DEMOGRAPHIC AND ECONOMIC INFORMATION:.................................................................................................. 128

These schedules offer demographic and economic indicators to help the reader understand the
environment within which the government’s financial activities take place.

OPERATING INFORMATION: ................................................................................................................................... 130

These schedules contain service and infrastructure data to help the reader understand how the
information in the government’s financial report relates to the services the government provides and the
activities it performs.

Sources: Unless otherwise noted, the information in these schedules is derived from the published comprehensive annual
financial reports for the relevant year. The College implemented GASB Statement No. 65 in fiscal 2014; schedules containing
information for years prior to fiscal year 2014 have not been restated in accordance with GASB No. 65, unless otherwise
stated. The College implemented GASB Statement No. 68 and No. 71 in fiscal 2015; schedules containing information for

years prior to fiscal year 2015 have not been restated in accordance with GASB No. 68 and No 71, unless otherwise stated.
The College implemented GASB Statement No. 75 in fiscal 2018; schedules containing information for years prior to fiscal
year 2018 have not been restated in accordance with GASB No. 75, unless otherwise stated.

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