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C.A.F.R. 2009

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C.A.F.R. 2009 COMPREHENSIVE ANNUAL FINANCIAL REPORT LUCAS COUNTY, OHIO For Fiscal Year Ended December 31, 2009 26 Years of Excellence in Financial Reporting Lucas County, Ohio Comprehensive Annual Financial Report for the Year Ended December 31, 2009 Anita Lopez, Lucas County Auditor Prepared by the Lucas County Auditor’s Offi ce Peter M. Rancatore, Jr. Chief Deputy Auditor JoAnne Melamed Director of Payroll Samuel Olaniran Chief Accountant Shimeako Caprice Cole Staff Accountant Karla Hayes Accounting Specialist Rick Moledor and Julian & Grube, Inc., CPA’s Consultants LUCAS COUNTY, OHIO Comprehensive Annual Financial Report For the Year Ended December 31, 2009 Table of Contents I. INTRODUCTORY SECTION Letter of Transmittal - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1 Elected Officials- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 7 Organizational Chart- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 8 GFOA Certificate of Achievement- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 9 II. FINANCIAL SECTION Independent Accountants’ Report - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -10 Management’s Discussion and Analysis- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -12 Basic Financial Statements Government-Wide Financial Statements Statement of Net Assets- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 21 Statement of Activities - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 22 Fund Financial Statements: Balance Sheet - Governmental Funds- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 24 Reconciliation of Total Governmental Fund Balances to Net Assets of Governmental Activities - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 26 Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 28 Reconciliation of Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to Statement of Activities - - - - - - - - - - - - - - - - - - - - - - - - - 30 Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget (Non-GAAP Basis) and Actual: General Fund- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -31 Children Services Board - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -32 Board of Developmental Disabilities- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -...... 33 Job and Family Services- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 34 Mental Health and Recovery- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 35 Statement of Net Assets - Proprietary Funds - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 36 Statement of Revenues, Expenses, and Changes in Net Assets - Proprietary Funds- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 38 Statement of Cash Flows - Proprietary Funds - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 40 Statement of Assets and Liabilities – Agency Funds - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 42 Combining Statement of Net Assets – Discretely Presented Component Units - - - - - - - - - - - - - 43 i LUCAS COUNTY, OHIO Comprehensive Annual Financial Report For the Year Ended December 31, 2009 Table of Contents (continued) Combining Statement of Activities – Discretely Presented Component Units - - - - - - - - - - - - - - - 44 Notes to the Basic Financial Statements - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 47 Individual Fund Statement of Revenues, Expenditures and Changes in Fund Balance - Budget (Non-GAAP Basis) and Actual – (Major Governmental Fund) General Fund - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 87 Nonmajor Governmental Funds Fund Descriptions - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 96 Combining Balance Sheet - Nonmajor Governmental Funds- - - - - - - - - - - - - - - - - - - - - - - - - - 98 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Nonmajor Governmental Funds- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 106 Individual Fund Schedules of Revenues, Expenditures, and Changes in Fund Balance - Budget (Non-GAAP Budgetary Basis) and Actual – Governmental Funds Real Estate Assessment- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 115 Motor Vehicle and Gas Tax - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 116 Emergency Medical Services - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 117 Emergency Telephone- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 118 Child Support Enforcement - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 119 Zoo Operating- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 120 Senior Services- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 121 Workforce Development - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 122 Community Development Grant - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 123 Economic Development- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 125 Local Development - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 126 Emergency Management Association - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 127 Dog and Kennel- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 128 Hotel Lodging Tax - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 129 Domestic Violence Prevention- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 130 Indigent Guardianship- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 131 Domestic Relations Court Specials- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -132 Coroner Laboratory - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 133 Toxicology Lab - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 134 Imagination Station - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 135 MV Enforcement and Education - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 136 Indigent Driver Treatment - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 137 Sheriff Policing - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 138 Concealed Handgun - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 139 Countywide Communication System - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 140 DETAC – Treasurer/Prosecutor - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 141 Tax Certificate Admin. – Treasurer/Prosecutor - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 142 T.I.P.P - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 143 Community BDD Residential Services- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 144 Building Regulation - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 145 Certificate Title Administration - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -146 Recorder Equipment - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 147 Juvenile Treatment Center - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 148 Juvenile Felony Delinquency Care- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 149 ii LUCAS COUNTY, OHIO Comprehensive Annual Financial Report For the Year Ended December 31, 2009 Table of Contents (continued) Nonmajor Governmental Funds: (continued) Juvenile Indigent Driver Treatment - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 150 Felony Diversion Program - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 151 Correctional Treatment Facility - - - - - - - - - - - - -.
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