LUCASLUCAS CCOUNTYOUNTY Popular Annual Financial Report As of December 31, 2008

IssuedIssued bbyy AAnitanita LopezLopez ANITA LOPEZ LucasLucas CountyCounty AuditorAuditor Th e Government Finance Offi cers Association of the United States and Canada (GFOA) has given an Award for Outstanding Achievement in Popular An- nual Financial Reporting to Lucas County, Ohio for its Popular Annual Financial Report for the fi scal year ended December 31, 2007. Th e Award for Out- standing Achievement in Popular Annual Financial Reporting is a prestigious national award recognizing conformance with the highest standards for prepara- tion of state and local government popular reports.

In order to receive an Award for Outstanding Achievement in Popular Annual Financial Report- ing, a government unit must publish a Popular An- nual Financial Report, whose contents conform to program standards of creativity, presentation, under- standability, and reader appeal.

An Award for Outstanding Achievement in Popular Annual Financial Reporting is valid for a period of one year only. We believe our current report con- tinues to conform to the Popular Annual Financial Reporting requirements, and we are submitting it to GFOA.

LLucasucas CCountyounty AAuditor’suditor’s OfOffi ccee CCAFR/PAFRAFR/PAFR SSquadquad ((bottombottom rrowow llefteft ttoo rright):ight): TTomom NNichter,ichter, JJoanneoanne MMelamed,elamed, SSamuelamuel OOlaniran.laniran. TopTop rowrow leftleft ttoo right:right: MelyMely AArribas,rribas, LLoriori LLamb,amb, PPetereter RRancatore,ancatore, SShimeakohimeako Cole,Cole, andand KarlaKarla Hayes.Hayes. PPhotographyhotography aandnd ggraphicsraphics byby MelyMely AArribasrribas aandnd MMatthewatthew RRogacki.ogacki. DDearear LLucasucas CCountyounty RResidents,esidents, As we move through 2009, there is much anxiety and trepidation regarding our challenging local and national economy. With so many levies passing last year, we saw taxpayers scrutinizing their property tax bills as taxes rose throughout the County. Th is scrutiny brought volumes of calls to our offi ce, and we met this demand for information by educating you on the levies, both via phone and through the use of online tools such as the Levy Estimator and Tax Distributor. One major factor determining your property tax is the value that the County Auditor assigns to your home. As we found when I took offi ce in March of 2007, properties in the County were overvalued. Over the last two years, our Department of Education and Outreach has assisted thousands of taxpayers through the process of having the taxable value on their homes revalued. Th is year, my offi ce will conduct a more global approach through a “Triennial Update”, which is a detailed sales analysis of neighborhood property values county- wide. We are continually involved in this process, and you are a part of it. We’re sending out notices on the progress of this update, and you should feel welcome to comment on the value assigned to your home. When all is said and done, I hope you feel that I’ve kept my promise: that you have a fair property value. Please feel free to call myself or my offi ce if you have any concerns regarding your property value. With these tasks set, I present you with the Popular Annual Financial Report (PAFR) for Lucas Coun- ty for the fi scal year ending December 31, 2008. Th is report not only provides an overview of Lucas County’s fi nances, but also provides insight into the strategic direction of your Lucas County govern- ment. Information in this report was derived from the 2008 Lucas County Comprehensive Annual Financial Report (CAFR), a 234-page book detailing Lucas County’s fi nances. Our CAFR received an unquali- fi ed opinion from our independent auditors Ernst & Young, LLP. An unqualifi ed opinion is the most favorable opinion that can be rendered and means that Ernst & Young, LLP examined the County’s books and records and determined that the fi nancial statements present fairly, in all material respects, the fi nancial position, operating results, and cash fl ows of the County in conformity with Generally Accepted Accounting Principles (GAAP). Th is PAFR is not presented in conformity with GAAP, but was created to provide you with a summary of the fi nancial activity of Lucas County’s primary govern- ment in an easily understandable format. Please feel free to address any questions or concerns to our Department of Education and Outreach at (419) 213-4406. We will get an answer for you, or refer you to the most appropriate channel to resolve your issue or question. I hope you enjoy the PAFR. Sincerely,

Anita Lopez Lucas County Auditor

1 TThehe LucasLucas CountyCounty AuditorAuditor

Stewards of Public Funds Th e Lucas County Auditor is the watchdog of County In 2008, the Auditor’s offi ce inspected 5,353 devices at funds. As the County’s Chief Financial Offi cer, it is over 600 locations throughout the County. Recently, the Auditor’s responsibility to: the Auditor’s offi ce added a Consumer Hotline phone • Account for the millions of dollars received by the number to the approval seals located on all the de- County each year; vices the department inspects. Consumer concerns on any weights and measures issue can be taken over • Issue payments for all County obligations, includ- the Hotline or fi led online. All complaints are quickly ing the distribution of tax dollars to the townships, investigated, and the complainant is notifi ed of the villages, cities, school districts, libraries, and other results of the inspection usually within 24 hours. In County agencies; 2008, 160 complaints were investigated and resolved. • Administer and distribute tax and license revenues Licensing including real estate taxes, personal property taxes, motor vehicle license fees, gasoline taxes, estate Licensing for dogs, kennels, vendors, and cigarettes taxes, manufactured home taxes, and local govern- are issued by the Auditor’s offi ce. Vendor licenses ment funds; authorize businesses to sell tangible property to the • Administer the County payroll; and public and collect sales tax, a part of which is returned for use at the local level. Lucas County issued 63,153 • Produce the County’s annual fi nancial report. dog licenses in 2008. To promote responsible pet care Weights and Measures and ownership throughout Lucas County, the Audi- tor’s offi ce sponsored an essay contest in which ap- Th e Lucas County Auditor’s offi ce helps protect Coun- plicants described why their pet is the No. 1 dog in ty residents and businesses by ensuring that all com- Lucas County. Sophie, a 2 ½ year old Pomeranian mercial weighing and measuring devices are accurate. Poodle-Terrier mix, won the contest and received the Th e department annually performs inspections on gas No. 1 dog tag for 2008, and her picture on the 2009 pumps, UPC scanners, packages and labeling, LPG dog license renewal forms. Auditor Anita Lopez also and fuel oil meters, meat and produce scales, etc. personally purchased the 2008 dog tags for the winner and four fi nalists.

2 Real Estate Taxes and Rates Mobile Home Assessment

Th e Lucas County Auditor cannot raise or lower prop- Th e Auditor’s offi ce is also charged with assessing erty taxes. Tax rates are determined by the budgetary taxes on manufactured housing (mobile homes). Un- requests of each government unit, as authorized by a der Ohio law, mobile home owners must register their vote of the people. Tax rates are computed in strict homes with the Auditor’s offi ce for tax purposes. Th e accordance with procedures required by the Ohio De- Auditor assesses each manufactured home annually partment of Taxation, Division of Tax Equalization. and prepares a tax list. Th e manufactured home tax is Each year, the Auditor prepares the General Tax List. distributed back to the local taxing districts (munici- Your property tax bill is based on the tax rate multi- palities, townships, and schools) in the same manner plied by your valuation on the General Tax List. Th is as real estate taxes. is your proportional share of the cost of operating your local government, including schools, townships, New Initiatives villages, and the County. Th e Levy Estimator and Tax Distributor are tools in- Under Ohio law, the amount of taxation without a vote troduced in 2007 that continue to serve the citizens of of the people is limited to 10 mills ($10 per $1,000 of Lucas County as part of our AREIS Online applica- assessed valuation). County residents must vote on tion. Th e Tax Distributor assists Lucas County resi- any additional real estate taxes for any purpose. Your dents in gaining a better perspective on the allocation “tax rate” is the total of all levy and bond issues in your of their property tax dollars. Th e tool breaks down the tax district. current taxes by the various levies in both percentages Real Estate Appraisal and Assessment and dollar amounts, and also provides the amount of special assessments paid. Th e Levy Estimator displays Lucas County has 208,657 separate parcels of prop- all the currently proposed levies by district, and the erty. It is the job of the Auditor’s offi ce to ensure that estimated amount of taxes due if the levies had been in every parcel of land and the buildings on it are fairly eff ect for the current tax year. and uniformly assessed for tax purposes. A general appraisal is conducted every six years and is Th e Auditor’s Sales Report, introduced in 2009, lists all updated every three years. Th e last general appraisal sales since January 1, 2006 within the neighborhood was done in 2006. In 2009, the County will conduct of the selected parcel. Information in the Sales Report a Triennial Update to determine if there has been a is provided to assist the public not only in locating change in the market since the last revaluation. Th e sales in a given area, but also in determining values Auditor maintains a detailed appraisal record of each in today’s volatile real estate market. Th e report can parcel in the County on AREIS Online (Auditor’s Real be sorted by total living area (TLA) or sales date and Estate Information System), and these records are provides the parcel number, address, TLA, bedroom open to the public. For taxation purposes, property count, land use, conveyance number, sales date, sales owners are assessed at 35 percent of fair market value. amount, and the type of deed for each sale. 3 CCountyounty OOutlookutlook aandnd IInitiativesnitiatives

Th e County is in the center of a trade area comprised of 14 counties in Northwestern Ohio and Southeast- ern Michigan with a total population of approximately 1.25 million people. Th e County lies in the central portion of a triangle formed by the cities of Chicago, Detroit, and Cleveland. Th e County is in the Toledo Metropolitan Statistical Area (MSA), and approxi- mately one-third of the population of the United States resides within 500 miles of the County.

Xunlight Corporation staff photo. Photo courtesy of Xunlight Corporation.

for a $1.1 million solar cell testing and incubator laboratory as part of the University’s Science and Technology Corridor. Meanwhile, Lucas County’s infrastructure has recently been upgraded. Located on Interstate 280 near down- town Toledo, the Maumee River crossing, a six-lane, cable-stayed structure with a signature design, was Shane Oberdier puts fi nished solar panels on racks recently completed. With total construction costs at the new First Solar plant. Photo courtesy of Th e approximating $220 million, the bridge is the largest Toledo Blade. capital project in the history of the Ohio Department of Transportation. Th e City of Toledo also fi nished Attracting national coverage from Newsweek to the with $40 million of improvements to its Martin Luther Wall Street Journal, the County is a center for alterna- King Bridge in 2007. tive energy innovation. Publicly-traded First Solar has its only North American manufacturing facility locat- ed in Perrysburg Township, just south of the County. As a part of the University of Toledo’s Science and Technology innovation corridor in 2008, Xunlight Corporation continued its development, marketing, and production of revolutionary thin-fi lm solar cell technologies in Toledo. At the end of 2008, Xunlight employed close to 75 employees and plans to increase employment within the next two years to support its manufacturing facility. In cooperation with Congresswoman Marcy Kaptur, TThehe SSandpiperandpiper sailingsailing byby tthehe GGlasslass CCityity SSkywaykyway BBridge.ridge. the County worked with the University of Toledo to PPhotohoto courtesycourtesy ooff tthehe CConventiononvention aandnd VVisitor’sisitor’s BBureau,ureau, ccreditsredits ttoo SS.. HHudson.udson. apply to NASA and the NASA Glenn Research Center 4 In May of 2008, the Port Authority acquired 181 acres of former industrial land on the east side of the Maumee River from the Chevron Corporation. Th e purpose of this acquisition was to provide additional inventory to site selection professionals. Th e land has several interesting transportation assets including class I rail, access to a deep water port, and the ability to move heavy loads via truck to the interstate system. In the fall, the State of Ohio awarded the County $5 million to enhance the transportation assets described above. Th ere has already been one company to commit to the site. Th is new development is expected to bring $40 million in improvements and create 50 full time positions. Th e Port Authority also worked very closely with its operator, Midwest Terminals of Toledo, at the General Cargo Facility in terms of development enhancement. In diversifying the Th e Port of Toledo, the largest land mass seaport on development of this area, Midwest Terminals sited the great lakes, off ers the advantages of a full service several alternative energy companies to this location. seaport and an inland distribution center all in one Th ese developments are estimated to create more than location. Photos on this page courtesy of Th e Toledo- 60 new full time positions. Lucas County Port Authority.

5 Lucas County continues to provide a variety of ser- vices required to meet the needs of its citizens in the most cost-eff ective and effi cient manner possible. We look forward to the following signifi cant activities made possible by the citizens of Lucas County and its government: • Construction on Lucas County’s signature project, a multi-purpose arena in downtown Toledo, made substantial progress in 2008. Th e Lucas County Arena will be located within one block of Fift h Th ird Field, the highly successful minor league ballpark for which the arena project is modeled af- ter. E. L. Bowsher High School welcomed students for • Th e County held a ground breaking event on Octo- the 2008/2009 school year. Th e new high school, ber 1, 2007, and a number of construction contracts located at the corner of Detroit and Arlington, is have been executed, including demolition, excava- approximately one mile from the original high tion, deep foundations, concrete, and structural school, built in 1961. Th e construction of the new steel. Th e arena is projected to cost $105 million, school is part of Toledo Public Schools’ “Building without reliance on Lucas County’s general fund, for Success” program, which aims to renovate the similar to the Fift h Th ird Field project. Th e new majority of Toledo Public’s schools by 2010. arena will host hockey and arena football games, along with concerts and other family entertain- Th e Toledo Public School District and the Ohio School ment. It is expected to open in the fall of 2009. Facilities Commission have engaged in new construc- • Lucas County has partnered with Toledo Arena tion and improvement projects totaling $800 million Sports Inc. (TASI), a subsidiary of the Toledo Mud over 10 years. Th e Toledo Public Schools are comple- Hens organization, to secure sports tenants for the menting this project by constructing, renovating, re- new multi-purpose arena. TASI has announced modeling, expanding, and furnishing equipment for the name of the arena’s new ECHL hockey tenant, auditoriums, stadiums, and other facilities not covered the Toledo Walleye, and its new football tenant, the under their agreement with the State. Toledo Bullfrogs. Th e County also contracted with SMG to assume day-to-day operations at both the AArtist’srtist’s renderingrendering ofof tthehe ffrontront eentrancentrance ooff tthehe LLucasucas CCountyounty AArena.rena. Seagate Convention Centre and the new arena.

6 Th e OldOld WWestest EEndnd iiss oneone ofof thethe llargestargest VictorianVictorian nneighborhoodseighborhoods iinn thethe UnitedUnited States.States. InIn 1973,1973, partpart ooff thethe OldOld WWestest EEndnd wwasas pplacedlaced oonn tthehe NationalNational RegisterRegister ofof HistoricHistoric PPlaceslaces asas a HistoricHistoric District.District. Th iiss ddistrictistrict waswas thenthen expandedexpanded inin 11984.984. Today,Today, residentsresidents celebratecelebrate ttheirheir neighborhoodneighborhood wwithith a SSpringpring FFestivalestival tthehe fi rrstst wweekeek ooff JJune.une.

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• Recognizing how strongly the national foreclosure position to help homeowners work-out mortgage crisis has impacted our local economy, the diffi culties with their servicers before litigation. Commissioners continue their Foreclosure • Th e Source, the County’s “one stop” job training and Prevention eff orts, bringing social service agencies, business services, continued to lead metro counties government offi cials, non-profi t providers, and in job placement successes even as the economy commercial bankers together to coordinate a worsened, with more than 17,000 individuals foreclosure response. Th e Task Force has not utilizing its resource room, and with an average wage only created a resource portfolio for homeowners for full-time placements of more than $11/hour. facing foreclosure, but has worked with Lucas County Job and Family Services to target Th ese projects, coupled with continued development foreclosure prevention dollars toward struggling in the County’s major initiatives, provide a basis families. Th e Judges of the Common Pleas from which to build a union of cooperation in Court, in cooperation with the Commissioners, regional development that is moving Lucas County’s created a full-time foreclosure Magistrate economy aggressively into the 21st century.

7 FFinancialinancial ActivityActivity StatementStatement

Th e Financial Activity Statement, known in account- LUCAS COUNTY ing terms as the “Income Statement,” provides a re- FINANCIAL ACTIVITY STATEMENT cord of the money received and spent during the year. Specifi c Resources and Services are explained below. Services Rendered 2008 2007 Services Rendered Legislative & Executive $31,148,000 $56,377,000 Judicial 82,097,000 71,276,000 Services Rendered are the funds spent to provide ser- Public Safety 83,361,000 76,505,000 vices to citizens. Public Works 17,837,000 21,206,000 Legislative and Executive expenditures are the ex- Health 150,952,000 139,540,000 penses incurred for administrative offi ces including Human Services 151,938,000 158,935,000 the Auditor, Commissioners, Prosecutor, Recorder, Conservation & Recreation 9,293,000 10,026,000 and Treasurer. Interest & Fiscal Charges 5,805,000 4,584,000 Judicial expenditures are the costs of administering Business-Type Activities 19,053,000 18,838,000 justice through the Lucas County Courts, which in- Total Services Rendered $551,484,000 $557,287,000 clude the Courts of Common Pleas, Juvenile, and Do- mestic Relations. Resources Received Taxes $169,853,000 $179,632,000 Public Safety expenditures are the costs of the Coro- ner, Probation, and Sheriff Departments. Charges & Services 49,548,000 46,477,000 Intergovernmental Revenue 273,801,000 244,662,000 Public Works expenditures are the costs incurred to Investment Income 15,050,000 14,158,000 maintain County roads and bridges. Other/Miscellaneous 19,422,000 72,273,000 Health expenditures include services provided by the Total Resources Received $527,674,000 $557,202,000 Board of Mental Retardation/Developmental Disabili- ties and Lucas County Mental Health and Recovery Services Board to maintain public health. Human Services expenditures are the costs of the Job and Family Services Department and the Children Services Board. Conservation and Recreation expenditures are the costs to maintain the County parks and for preserving County lands, including litter prevention.

TThehe TToledo-Lucasoledo-Lucas CCountyounty MMainain LLibraryibrary hhasas sstoodtood aass a 8 ddowntownowntown landmarklandmark ssinceince iitt oopenedpened oonn SSeptembereptember 55,, 11940.940. Business-type activities are services that are self-sup- the public, such as court costs and fees for recording porting through user charges. Th ese include the Wa- deeds and transferring property. ter Supply System, Wastewater Treatment System, and Intergovernmental Revenue is comprised of grants Sewer System. and reimbursements to the County from other gov- Th e County’s 2008 conversion of private purpose trust ernmental agencies. funds to special revenue accounts created the increase Investment Income is interest earned, realized gains, in expenses for the judicial category. Meanwhile, the and unrealized gains on County investments. legislative and executive expenses appear to have dropped in this table due to accounting procedures in- Miscellaneous Resources Received are non-revenue volved in converting the arena’s construction expenses receipts that cannot be classifi ed in any other into capital assets in the County’s government-wide category. fi nancial statements. During 2008, taxes declined due to the continued Resources Received statutory phase out of the tangible personal property tax. However, this was off set in Intergovernmental Resources Received are funds Lucas County receives Revenue by personal property tax replacement from a variety of sources in order to pay for the ser- subsidies provided by the State of Ohio. Without vices it provides. legislative action, these subsidies are scheduled to Taxes are resources that include sales tax, real es- increase through 2010, before being gradually reduced tate tax, personal property tax, and a variety of other and completely phased out by 2018. Additionally, the smaller taxes. County continually seeks to categorize revenues from Charges for Services are resources from various Coun- the other/miscellaneous category and into the most ty departments and agencies for fees paid to them by appropriate revenue category.

SERVICES RENDERED 1 Human Services: 28%, $151,938,000

2 Health: 27%, $150,952,000

3 Public Safety: 15%, $83,361,000

4 Judicial: 15%, $82,097,000

5 Legislative & Executive: 6%, $31,148,000 9 6 8 Business-Type Activities: 3%, $19,053,000 7 7 Public Works: 3%, $17,837,000 6 8 Conservation & Recreation: 2%, $9,293,000 1 2 3 4 5 9 Interest & Fiscal Charges: 1%, $5,805,000

RESOURCES RECEIVED

1 Intergovernmental Revenue: 52%, $273,801,000

2 Taxes: 32%, $169,853,000

3 Charges & Services: 9%, $49,548,000

4 Other: 4%, $19,422,000

5 Investment Income: 3%, $15,050,000 1 2 3 4 5

9 FFinancialinancial PositionPosition StatementStatement

LUCAS COUNTY Th e Financial Position Statement, known in account- FINANCIAL POSITION STATEMENT ing terms as the “Balance Sheet,” provides a picture of Lucas County’s Financial Position at the end of the Financial Benefi ts 2008 2007 year. Explanations of specifi c accounts are illustrated in the table to the left . Cash & Investments $263,223,000 $219,617,000 Receivables 224,832,000 195,448,000 Benefi ts Property & Equipment 374,133,000 359,413,000 Cash is the amount of physical cash held by the Coun- Other Assets 1,218,000 1,057,000 ty both on-hand and in checking accounts. Total Financial Benefi ts $863,406,000 $775,535,000 Investments are funds not needed to pay current ex- penses that the Treasurer invests in a variety of secu- Financial Burdens rities such as U.S. Treasury Notes and U.S. Treasury Amounts Owed to Employees & $38,713,000 $29,505,000 Bills. Th is allows the County to earn interest on its Vendors & Other Governments surplus cash. Short-Term Debt 105,935,000 8,265,000 Receivables are amounts owed to Lucas County. Th is Long-Term Debt 89,782,000 94,481,000 includes real estate taxes, special assessments, and in- Other Financial Burdens 45,083,000 46,071,000 tergovernmental revenue. Unearned Revenue 139,635,000 129,145,000 Property and Equipment includes water and sewer Total Financial Burdens $419,148,000 $307,467,000 plants, infrastructure, land, buildings, vehicles, furni- Total Financial Benefi ts $444,258,000 $468,068,000 ture, and equipment that provide an economic benefi t Over Financial Burdens greater than one year.

Th e County’sCounty’s rriseise iinn ccashash aandnd iinvestmentsnvestments wwasas ddueue toto thethe rreceipteceipt ooff ffundsunds rraisedaised fforor aarenarena fi nnancingancing tthathat hhadad nnotot bbeeneen sspentpent bbyy yyearear eend.nd. Th e County’sCounty’s rriseise iinn rreceivableseceivables wwasas llargelyargely ddueue toto anan additionaladditional pprojectionrojection forfor certaincertain ggovernmentalovernmental ggrants.rants.

FFourthourth ooff JJulyuly ccelebrationelebration fi rreworkseworks wwithith bboatsoats oonn tthehe MMaumeeaumee rriver.iver. PPhotohoto ccourtesyourtesy ooff tthehe CConventiononvention aandnd VVisitor’sisitor’s BBureau,ureau, ccreditsredits ttoo AArtonartona PPhotography.hotography. 1100 DEBT STRUCTURE

1 Short-Term Notes: 54%

2 Ohio Water Development Authority (OWDA) Loans: 14%

3 General Obligation Bonds: 13%

4 Special Assessment: 9%

5 Non-Tax Revenue Bonds: 8%

6 1 2 3 4 5 6 Ohio Public Works Commission (OPWC) Loans: 2%

Burdens County has issued and still owes. Bonds do not have Amounts Owed to Employees and Vendors are funds to be paid off in one year. Th e County makes yearly Lucas County owes individuals and companies who debt payments on these amounts. supply goods and services, and the expected payment Benefi ts Over Burdens is made within 12 months. Th is amount represents the diff erence between the fi - Short-Term Debt is the amount borrowed by the nancial benefi ts of the County and the burdens that it County that must be repaid within one year. must pay. Th e amount provides the net worth of the Long-Term Debt is the amount of bonds and loans the County.

LUCAS COUNTY 2008 SUMMARY OF DEBT OBLIGATIONS

Balance at Balance at Lucas County’s debt increased substan- 12/31/07 Additions Deductions 12/31/08 tially in 2008 as a result of the arena project fi nancing ($90 million) and the General Obligations $27,925,000 $2,865,000 $5,560,000 $25,230,000 assumption of debt for the Convention Special Assessment 17,254,000 1,035,000 1,236,000 17,053,000 Center ($9.1 million). Th ese amounts are indicated in the Short-Term Notes Ohio Water Develop- 27,970,000 1,082,000 2,092,000 26,960,000 category because the County is taking ment Authority Loans advantage of very attractive short-term Ohio Public Works 4,056,000 469,000 529,000 3,996,000 interest rates. If the County refi nances Commission Loans this debt as a short-term note again in Non-Tax Revenue Bonds 2009, accounting procedures require the County to record this amount as a long- Baseball Stadium $16,550,000 $0 $725,000 $15,825,000 term debt next year. Also, the County’s Revenue Bonds debt structure may continue to undergo Other Non-Tax 726,000 0 7,000 719,000 substantive changes not only as dedicated Revenue Bonds revenue becomes available to pay down Short-Term Notes 8,265,000 105,935,000 8,265,000 105,935,000 the debt for the arena project, but also as the County continues to seek the most fa- Totals $102,746,000 $111,386,000 $18,414,000 $195,718,000 vorable fi nancing instruments available.

Note: Th e fi nancial data in the tables and graphs visit the Lucas County Auditor’s online CAFR index, provided are presented in a non-GAAP basis, which is available on our website at www.co.lucas. representing combinations of data that summarize oh.us/CAFR, or at the offi ce of the Lucas County the fi nancial activity of Lucas County’s primary Auditor. For the public’s viewing purpose, CAFRs government without inclusion of component units. are also distributed to all public operated libraries Th ose desiring to review GAAP basis reports should throughout Lucas County.

1111 YYourour LucasLucas CCountyounty GGovernmentovernment CITIZENS

CLERK OF COURT OF COMMON PLEAS BOARD OF COUNTY GENERAL PROBATE JUVENILE DOMESTIC RECORDER COURTS DIVISION RELATIONS COMMISSIONERS

Court Juvenile Auto Title Detention ADMINISTRATOR Administrator Center Risk Offi ce of Centralized Jury Youth Management & County Management Records Commission Treatment Budget Personnel Center Department Support Child Support Court Services Enforcement Services Work Release, Agency Sanitary Wastewater Pretrial, Adult Engineer Treatment Probation Vehicle Workforce Correctional Development Maintenance Treatment Agency Clerk of the Recreation Facility, Board Center Centralized Drug Employee Testing Unit Building Benefi ts/ Regulation Solid Waste Wellness Dog Warden Management District Facilities Job and Family Services

Emergency Emergency Telephone System Services (E-9-1-1)

CCOUNTYOUNTY COMMISSIONSCOMMISSIONS Emergency Veteran Medical Investment County Budget Board of Automatic Data County Record Services Services Advisory Board Commission Revision Processing Board Commission Commission Includes: Includes: Includes: Includes: Includes: Appointed by: Emergency Board of Comm. Auditor Auditor Auditor Auditor The Judges of Management the Common Agency Clerk of Courts Treasurer Treasurer Treasurer Recorder Pleas Court, Treasurer Prosecutor Pres. of Board Recorder Prosecutor General Trial of Comm. Division Clerk of Courts Clerk of Courts Rep. of Board of Pres. of Board Commissioners of Comm. Rep. of Common Pleas Court (2) Rep. of Bd. of Elections Rep. of Domestic Relations Court

CCOUNTYOUNTY BOARDSBOARDS

Lucas County Board of Mental Health and Mental Retardation and Children Services Board of Elections Recovery Services Board Developmental Disabilities Board

1122 TREASURER AUDITOR ENGINEER CORONER SHERIFF PROSECUTOR

Delinquent Tax Real Estate Tax-Map Administration Delinquent Tax Collections Tax Division Collections Law Enforcement

Corrections

AAFFILIATEDFFILIATED CCOUNTYOUNTY AAGENCIESGENCIES

Metropolitan Lucas Metro- Toledo Area Workforce Park District of politan Housing Sanitary Investment Family Council the Toledo Area Authority (LMHA) District Board

Lucas County Toledo Mud The Olander Toledo Arena Agricultural Park System Improvement Hens Baseball Sports, Inc. Corporation Club, Inc. Society

Toledo Toledo Lucas Toledo-Lucas Toledo Science County Public Center Zoological County Port Law Library Library Society Authority

Soil and Water Lucas County Regional Conservation OSU Cooperative Planning Combined Health District Extension Commission District

KKEYEY Administrative Voted levy provides some Jurisdiction or all of the funding Elected County provides some Offi cials or all of the funding

1133 Lucas County Elected Officials LUCAS COUNTY

JUDGES ADMINISTRATORS James D. Bates (419) 213-4578 Anita Lopez (419) 213-4406 Common Pleas Court Auditor Gary G. Cook (419) 213-4369 Bernie Quilter (419) 213-4484 Common Pleas Court Clerk of Courts Stacy L. Cook (419) 213-4566 Tina Skeldon Wozniak (419) 213-4817 Common Pleas Court Commissioner Denise Dartt (419) 213-4575 Pete Gerken (419) 213-4084 Common Pleas Court Commissioner Charles J. Doneghy (419) 213-4570 Ben Konop (419) 213-2155 Common Pleas Court Commissioner Ruth Ann Franks (419) 213-4572 James R. Patrick, M.D. (419) 213-3900 Common Pleas Court Coroner Linda J. Jennings (419) 213-4581 Keith G. Earley (419) 213-4540 Common Pleas Court Engineer James D. Jensen (419) 213-4538 Julia R. Bates (419) 213-4700 Common Pleas Court Prosecutor Frederick H. McDonald (419) 213-4560 Jeanine Perry (419) 213-4400 Common Pleas Court Recorder Gene A. Zmuda (419) 213-4564 James A. Telb (419) 213-4900 Common Pleas Court Sheriff David E. Lewandowski (419) 213-6824 Wade Kapszukiewicz (419) 213-4303 Domestic Relations Court Treasurer Norman G. Zemmelman (419) 213-6827 Domestic Relations Court Connie Zemmelman (419) 213-6717 Juvenile Court Denise Cubbon (419) 213-6778 QUESTIONS Juvenile Court Please contact the Department of Jack R. Puffenberger (419) 213-4775 Probate Court Education and Outreach at (419) 213-4406 Peter M. Handwork (419) 213-4755 or by email: [email protected] Sixth District Court of Appeals Thomas J. Osowik (419) 213-4755 Sixth District Court of Appeals Mark L. Pietrykowski (419) 213-4755 Sixth District Court of Appeals E-PAFR DIGITAL EDITION Arlene Singer (419) 213-4755 Sixth District Court of Appeals To view the electronic edition of the William J. Skow (419) 213-4755 Popular Annual Financial Report Online Sixth District Court of Appeals go to www.co.lucas.oh.us/PAFR

Issued by Anita Lopez ANITAANITA LOPEZLOPEZ One Government Center, Suite 600 Lucas County Auditor Lucas County Auditor Toledo, OH 43604-2255