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2019 Comprehensive Annual Financial Report

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2019 Comprehensive Annual Financial Report City of Alliance, Ohio “The Carnation City” Comprehensive Annual Financial Report For the Year Ended December 31, 2019 Members of Council City of Alliance 504 East Main Street Alliance, Ohio 44601 We have reviewed the Independent Auditor’s Report of the City of Alliance, Stark County, prepared by Julian & Grube, Inc., for the audit period January 1, 2019 through December 31, 2019. Based upon this review, we have accepted these reports in lieu of the audit required by Section 117.11, Revised Code. The Auditor of State did not audit the accompanying financial statements and, accordingly, we are unable to express, and do not express an opinion on them. Our review was made in reference to the applicable sections of legislative criteria, as reflected by the Ohio Constitution, and the Revised Code, policies, procedures and guidelines of the Auditor of State, regulations and grant requirements. The City of Alliance is responsible for compliance with these laws and regulations. Keith Faber Auditor of State Columbus, Ohio September 18, 2020 Efficient Effective Transparent This page intentionally left blank. CITY OF ALLIANCE, OHIO COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED DECEMBER 31, 2019 KEVIN KNOWLES CITY AUDITOR PREPARED BY THE CITY AUDITOR’S OFFICE THIS PAGE IS INTENTIONALLY LEFT BLANK INTRODUCTORY SECTION THIS PAGE IS INTENTIONALLY LEFT BLANK CITY OF ALLIANCE, OHIO COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED DECEMBER 31, 2019 TABLE OF CONTENTS I. INTRODUCTORY SECTION Title Page Table of Contents .............................................................................................................................. 1-4 Letter of Transmittal .......................................................................................................................... 5-12 City Officials ..................................................................................................................................... 13 Organizational Chart ......................................................................................................................... 14 Certificate of Achievement for Excellence in Financial Reporting ................................................... 15 II. FINANCIAL SECTION Independent Auditor’s Report ........................................................................................................... 17-19 Management’s Discussion and Analysis ............................................................................................ 21-38 Basic Financial Statements: Government-Wide Financial Statements: Statement of Net Position .................................................................................................... 39 Statement of Activities ......................................................................................................... 40-41 Fund Financial Statements: Balance Sheet - Governmental Funds .................................................................................. 42 Reconciliation of Total Governmental Fund Balances to Net Position of Governmental Activities ............................................................................................... 43 Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds........................................................................................ 44 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities ......................... 45 Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual (Non-GAAP Budgetary Basis): General Fund .................................................................................................................... 46-50 Revolving Loan Fund ....................................................................................................... 51 Statement of Net Position - Proprietary Funds ..................................................................... 52-53 Statement of Revenues, Expenses and Changes in Net Position - Proprietary Funds ....................................................................................... 54 Statement of Cash Flows - Proprietary Funds ...................................................................... 55-56 Statement of Fiduciary Assets and Liabilities - Fiduciary Funds ......................................... 57 Notes to the Basic Financial Statements...................................................................................... 59-129 1 Required Supplementary Information: Schedule of the City’s Proportionate Share of the Net Pension Liability/Asset - OPERS - Last Six Years ......................................................................... 132-133 Schedule of the City’s Proportionate Share of the Net Pension Liability – OP&F - Last Six Years .................................................................................... 134-135 Schedule of City Pension Contributions - OPERS - Last Ten Years ................................... 136-137 Schedule of City Pension Contributions – OP&F - Last Ten Years ..................................... 138-139 Schedule of the City’s Proportionate Share of the Net OPEB Liability - OPERS - Last Three Years ............................................................................... 140 Schedule of the City’s Proportionate Share of the Net OPEB Liability – OP&F - Last Three Years ................................................................................ 141 Schedule of City OPEB Contributions - OPERS - Last Ten Years ...................................... 142-143 Schedule of City OPEB Contributions – OP&F - Last Ten Years ....................................... 144-145 Notes to the Required Supplementary Information .............................................................. 146 Combining Statements and Individual Fund Schedules: Combining Statements - Nonmajor Governmental Funds: Combining Balance Sheet - Nonmajor Governmental Funds ..................................................... 148 Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Nonmajor Governmental Funds .................................................................... 149 Special Revenue Funds: Fund Descriptions - Nonmajor Governmental Funds ........................................................... 150-151 Combining Balance Sheet - Nonmajor Special Revenue Funds .......................................... 152-155 Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Nonmajor Special Revenue Funds ......................................................... 156-159 Individual Fund Schedules of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual (Non-GAAP Budgetary Basis) - Nonmajor Special Revenue Funds: Street Repair and Maintenance Fund ......................................................................... 160 State Highway Fund ................................................................................................... 161 Law Enforcement Block Grant Fund ......................................................................... 162 Motor Vehicle License Fund ...................................................................................... 163 Municipal Court Computerization Fund .................................................................... 164 Health Fund ................................................................................................................ 165 Litter Control Fund..................................................................................................... 166 State Misdemeanant Grant Fund ................................................................................ 167 Cemetery Fund ........................................................................................................... 168 HUD Grant Fund ........................................................................................................ 169 Community Development Block Grant Fund ............................................................. 170 Fire Pension Fund ...................................................................................................... 171 Police Pension Fund ................................................................................................... 172 Park Levy Fund .......................................................................................................... 173 Special Project Fund................................................................................................... 174 FEMA Fund ............................................................................................................... 175 L.E. Professional Training Fund ................................................................................ 176 Byrne Justice Assistance Grant Fund ......................................................................... 177 Federal Equitable Sharing Fund ................................................................................. 178 Indigent Driver Alcohol Treatment Fund ................................................................... 179 Enforcement and Education Fund .............................................................................. 180 Municipal Court Legal Research Fund....................................................................... 181 E-Cite Fund ...............................................................................................................
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