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Lucas County, Ohio 2017 Comprehensive Annual Financial Report

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Lucas County, Ohio 2017 Comprehensive Annual Financial Report Lucas County, Ohio 2017 Comprehensive Annual Financial Report Issued by Anita Lopez, Esq., Lucas County Auditor For the Year Ended December 31, 2017 CAFR Lucas County, Ohio For the Year Ended December 31, 2017 Lucas County, Ohio Comprehensive Annual Financial Report for the Year Ended December 31, 2017 Anita Lopez, Esq. Lucas County Auditor The CAFR and CEFS Team Finance Department Amy Petrus Chief Deputy Auditor Anthony Stechschulte Director of Accounting and Internal Control Ellen Lauderman, CPA Chief Accountant Public Information Department Vincent Wiggins Assistant Chief of Staff Mely Arribas-Douglas Research and Development Specialist LUCAS COUNTY, OHIO Comprehensive Annual Financial Report For the Year Ended December 31, 2017 Table of Contents I. INTRODUCTORY SECTION Letter of Transmittal ......................................................................................................................................... 1 Elected Officials ................................................................................................................................................ 8 Organizational Chart ........................................................................................................................................ 9 GFOA Certificate of Achievement ...................................................................................................................10 II. FINANCIAL SECTION Independent Auditors’ Report ..........................................................................................................................11 Management’s Discussion and Analysis.........................................................................................................13 Basic Financial Statements Government-wide Financial Statements Statement of Net Position ...................................................................................................................25 Statement of Activities .........................................................................................................................26 Fund Financial Statements: Balance Sheet - Governmental Funds ................................................................................................28 Reconciliation of Fund Balances Governmental Funds to Net Position of Governmental Activities .....................................................................................................................30 Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds ......................................................................................................32 Reconciliation of Net Changes in Fund Balances of Governmental Funds to Changes in Net Position of Governmental Activities .......................................................34 Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget (Non-GAAP Budgetary Basis) and Actual: General Fund ......................................................................................................................................35 Mental Health and Recovery .............................................................................................................36 Children Services Board ....................................................................................................................37 Board of Developmental Disabilities .................................................................................................38 Statement of Net Position - Proprietary Funds ..................................................................................40 Statement of Revenues, Expenses, and Changes in Net Position - Proprietary Funds ..............................................................................................................42 Statement of Cash Flows - Proprietary Funds ...................................................................................44 Statement of Assets and Liabilities - Agency Funds .........................................................................48 Combining Statement of Net Position - Discretely Presented Component Units ............................50 Combining Statement of Activities - Discretely Presented Component Units ..................................52 Notes to the Basic Financial Statements .............................................................................................55 - i - LUCAS COUNTY, OHIO Comprehensive Annual Financial Report For the Year Ended December 31, 2017 Table of Contents (Continued) Required Supplementary Information Schedule of the County’s Proportionate Share of the Net Pension Liability/Net Pension Asset: Ohio Public Employees Retirement System (OPERS) ................................................................ 117 Schedule of County Contributions: Ohio Public Employees Retirement System (OPERS) ................................................................ 118 Notes to the Required Supplementary Information ......................................................................... 120 Individual Fund Schedules of Revenues, Expenditures and Changes in Fund Balance - Budget (Non-GAAP Budgetary Basis) and Actual - (Major Governmental Funds) General Fund .........................................................................................................................................121 Mental Health and Recovery .................................................................................................................130 Children Services Board ........................................................................................................................131 Board of Developmental Disabilities .....................................................................................................132 Debt Service Fund .......................................................................................................................... 133 Individual Fund Schedules of Revenues, Expenses and Changes in Net Position - Budget (Non-GAAP Budgetary Basis) and Actual - (Major Enterprise Funds) Water Supply System ..................................................................................................................... 134 Wastewater Treatment .................................................................................................................... 135 Sewer System ................................................................................................................................. 136 Nonmajor Governmental Funds Fund Descriptions ........................................................................................................................... 137 Combining Balance Sheet - Nonmajor Governmental Funds ......................................................... 140 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Nonmajor Governmental Funds ..................................................................... 150 Individual Fund Schedules of Revenues, Expenditures, and Changes in Fund Balance - Budget (Non-GAAP Budgetary Basis) and Actual - Governmental Funds Job and Family Services ................................................................................................................. 158 Real Estate Assessment ................................................................................................................. 159 Motor Vehicle and Gas Tax ............................................................................................................ 160 Emergency Medical Services .......................................................................................................... 161 Emergency Telephone Service ....................................................................................................... 162 Child Support Enforcement ............................................................................................................. 163 Zoo Operating ................................................................................................................................. 164 Law Library Resources ................................................................................................................... 165 Senior Services ............................................................................................................................... 166 Workforce Development ................................................................................................................. 167 Community Development Grant ...................................................................................................... 168 Stormwater Utility ............................................................................................................................ 170 Disaster Services EMA ................................................................................................................... 171 Dog and Kennel .............................................................................................................................. 172 Hotel Lodging Tax ........................................................................................................................... 173 Domestic Violence Prevention ........................................................................................................ 174 Indigent Guardianship ....................................................................................................................
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