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Lucas County, Ohio

2017 Comprehensive Annual Financial Report

Issued by Anita Lopez, Esq., Lucas County Auditor
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..................................................................................................................... 175

- ii -

LUCAS COUNTY, OHIO

Comprehensive Annual Financial Report For the Year Ended December 31, 2017
Table of Contents (Continued)

Nonmajor Governmental Funds (Continued)
Domestic Relations Court Special .................................................................................................. 176 Coroner Laboratory......................................................................................................................... 177 Toxicology Lab................................................................................................................................ 178 Motor Vehicle Enforcement and Education..................................................................................... 179 Indigent Drivers Alcohol Treatment................................................................................................. 180 Sheriff Policing................................................................................................................................ 181 Concealed Handgun ....................................................................................................................... 182 Countywide Communication System .............................................................................................. 183 DETAC............................................................................................................................................ 184 Tax Certificate Administration......................................................................................................... 185 T.I.P.P. ........................................................................................................................................... 186 Community MR/RES Services........................................................................................................ 187 Imagination Station ......................................................................................................................... 188 Building Regulation......................................................................................................................... 189 Certificate of Title Administration .................................................................................................... 190 Recorder Equipment....................................................................................................................... 191 Juvenile Treatment Center.............................................................................................................. 192 Juvenile Felony Delinquency Care ................................................................................................. 193 Juvenile Court Indigent Drivers Treatment ..................................................................................... 194 Felony Diversion Program .............................................................................................................. 195 Correction Treatment Facility.......................................................................................................... 196 Common Pleas Civil Mediation....................................................................................................... 197 Administration of Justice................................................................................................................. 198 Probation Service............................................................................................................................ 199 Foreclosure Magistrate Program .................................................................................................... 200 Other Special Revenue................................................................................................................... 201 Economic Development.................................................................................................................. 202 County Medicaid Sales Tax ............................................................................................................ 203 Zoo Capital Improvements.............................................................................................................. 204 Capital Improvements Fund............................................................................................................ 205

Nonmajor Enterprise Funds
Fund Descriptions........................................................................................................................... 206 Combining Statement of Net Position - Nonmajor Enterprise Funds.............................................. 207 Combining Statement of Revenues, Expenses, and Changes in Net Position - Nonmajor Enterprise Funds................................................................................ 208

Combining Statement of Cash Flows - Nonmajor Enterprise Funds .............................................. 209 Individual Fund Schedules of Revenues, Expenses and Changes in Net Position - Budget (Non-GAAP Budgetary Basis) and Actual - Nonmajor Enterprise Funds

Sanitary Engineer ........................................................................................................................... 210 Solid Waste..................................................................................................................................... 211 Parking Facilities............................................................................................................................. 212

Internal Service Funds
Fund Descriptions........................................................................................................................... 213 Combining Statement of Net Position - Internal Service Funds...................................................... 214

- iii -

LUCAS COUNTY, OHIO

Comprehensive Annual Financial Report For the Year Ended December 31, 2017
Table of Contents (Continued)

Internal Service Funds (Continued)
Combining Statement of Revenues, Expenses, and Changes in Net Position - Internal Service Funds........................................................................................ 216

Combining Statement of Cash Flows - Internal Service Funds ...................................................... 218 Individual Fund Schedules of Revenues, Expenses and Changes in Net Position - Budget (Non-GAAP Budgetary Basis) and Actual - Internal Service Funds

Imaging Lab ................................................................................................................................... 220 Central Supplies ............................................................................................................................. 221 Vehicle Maintenance....................................................................................................................... 222 Telecommunications....................................................................................................................... 223 Self-Funded Health Insurance ........................................................................................................ 224 Self-Funded Dental Insurance ........................................................................................................ 225 Risk Retention Insurance................................................................................................................ 226 Self-Funded Workers’ Compensation............................................................................................. 227 Self-Funded Prescription Drug........................................................................................................ 228 Centralized Drug Testing ................................................................................................................ 229

Agency Funds
Fund Descriptions........................................................................................................................... 230 Combining Statement of Changes in Assets and Liabilities - All Agency Funds ............................ 232

III. STATISTICAL SECTION
Financial Trends

Net Position by Component ............................................................................................................ 238 Changes in Net Position ................................................................................................................. 240 Fund Balances of Governmental Funds ......................................................................................... 244 Changes in Fund Balances, Governmental Funds ......................................................................... 246

Revenue Capacity

Governmental Revenues by Source............................................................................................... 248 Assessed and Actual Value of Real Property ................................................................................. 250 Property Tax Rates - Direct and Overlapping Governments .......................................................... 252 Top Ten Private Sector Principal Taxpayers .................................................................................. 256 Top Five Public Utility Taxpayers.................................................................................................... 257 Property Tax Levies and Collections - Real and Public Utility ........................................................ 258 Special Assessment Levies and Collections................................................................................... 260

- iv -

LUCAS COUNTY, OHIO

Comprehensive Annual Financial Report For the Year Ended December 31, 2017
Table of Contents (Continued)

Debt Capacity

Ratios of Outstanding Debt by Type............................................................................................... 262 Computation of Direct and Overlapping Debt ................................................................................. 264 Pledged Revenue ........................................................................................................................... 265 Legal Debt Margin Information........................................................................................................ 266 Ratio of Net General Bonded Debt to Assessed Value and Net Bonded Debt Per Capita ....................................................................................................... 268 Ratio of Annual Debt Service For General Bonded Debt to Total General Expenditures............... 270

Demographic and Economic Information

Demographic Statistics ................................................................................................................... 271 Principal Employers ........................................................................................................................ 272

Operating Information

County Government Employees by Function/Activity..................................................................... 273 Operating Indicators by Function/Program ..................................................................................... 274 Capital Asset Statistics by Function................................................................................................ 278

- v -

Toledo Museum of Art

The back entrance to the Toledo Museum of Art (TMA). Photo courtesy of TMA.

- vi -

Introductory Section

The Great Gallery at the Toledo Museum of Art (TMA). Photo courtesy of TMA.

2016 Ohio Auditor of State Award
With Distinction

May 17, 2018

LUCAS COUNTY BOARD OF COMMISSIONERS AND CITIZENS OF LUCAS COUNTY

As Auditor of Lucas County, I am pleased to present the Comprehensive Annual Financial Report (CAFR) for the fiscal year ended December 31, 2017.

This report contains basic financial statements, management’s discussion and analysis, supplemental financial statements, and other financial and statistical information which provide a complete and full disclosure of all financial aspects material to Lucas County. This CAFR conforms to Generally Accepted Accounting Principles (GAAP) generally accepted in the United States of America as set forth by the Governmental Accounting Standards Board (GASB).

Responsibility for both the accuracy of the data presented and the completeness and fairness of the presentation, including all disclosures, lies with the management of the County, and in particular, the Office of the Lucas County Auditor. In fulfilling this responsibility, the Lucas County Auditor’s Office has prepared the accompanying financial statements, schedules, and tables. We believe this data fairly reflects the financial position of the County and the results of its operations.

This transmittal letter should be read in conjunction with the Management’s Discussion and Analysis, which provides a narrative introduction, overview, and analysis of the basic financial statements.

THE COUNTY

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    COMPREHENSIVE ANNUAL FINANCIAL REPORT For Fiscal Year Ended December 31, 2012 Lucas County, Ohio Comprehensive Annual Financial Report for the Year Ended December 31, 2012 Anita Lopez Lucas County Auditor LUCAS COUNTY, OHIO Comprehensive Annual Financial Report For the Year Ended December 31, 2012 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 Accountants’ Report - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 11 Management’s Discussion and Analysis- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -13 Basic Financial Statements Government-wide Financial Statements Statement of Net Position- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 23 Statement of Activities - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 24 Fund Financial Statements: Balance Sheet - Governmental