Lucas County, Ohio Comprehensive Annual Financial Report for the Year Ended December 31, 2013
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Board of Commissioners Lucas County One Government Center Suite 600 Toledo, Ohio 43604-2255 We have reviewed the Independent Auditors’ Report of Lucas County, prepared by Rehmann Robson, for the audit period January 1, 2013 through December 31, 2013. 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. Lucas County is responsible for compliance with these laws and regulations. Dave Yost Auditor of State July 17, 2014 88 East Broad Street, Fifth Floor, Columbus, Ohio 43215‐3506 Phone: 614‐466‐4514 or 800‐282‐0370 Fax: 614‐466‐4490 www.ohioauditor.gov This page intentionally left blank. Lucas County, Ohio Comprehensive Annual Financial Report for the Year Ended December 31, 2013 ANITA LOPEZ Lucas County Auditor LUCAS COUNTY, OHIO Comprehensive Annual Financial Report For the Year Ended December 31, 2013 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- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 23 Statement of Activities - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 24 Fund Financial Statements: Balance Sheet - Governmental Funds- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 26 Reconciliation of Total Governmental Fund Balances to Net Position of Governmental Activities - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 28 Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 30 Reconciliation of Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to Statement of Activities - - - - - - - - - - - - - - - - - - - - - - - - - 32 Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget (Non-GAAP Budgetary Basis) and Actual: General Fund- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 33 Mental Health and Recovery- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 34 Children Services Board - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 35 Board of Developmental Disabilities- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 36 Statement of Net Position - Proprietary Funds - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 38 Statement of Revenues, Expenses, and Changes in Net Position - Proprietary Funds - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 40 Statement of Cash Flows - Proprietary Funds - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - . 42 Statement of Assets and Liabilities – Agency Funds - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 46 Combining Statement of Net Position – Discretely Presented Component Units - - - - - - - - - - - - . 48 Combining Statement of Activities – Discretely Presented Component Units - - - - - - - - - - - - - - - 50 Notes to the Basic Financial Statements - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 53 - i - LUCAS COUNTY, OHIO Comprehensive Annual Financial Report For the Year Ended December 31, 2013 Table of Contents (continued) Individual Fund Schedules of Revenues, Expenditures and Changes in Fund Balance - Budget (Non-GAAP Budgetary Basis) and Actual – (Major Governmental Funds) General Fund - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 103 Mental Health and Recovery- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 112 Children Services Board - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 113 Board of Developmental Disabilities- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 114 Debt Service Fund - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 115 Capital Improvements Fund - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 116 Individual Fund Schedules of Revenues, Expenses and Changes in Fund Equity - Budget (Non-GAAP Budgetary Basis) and Actual – (Major Enterprise Funds) Water Supply System - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 117 Wastewater Treatment - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 118 Sewer System - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 119 Nonmajor Governmental Funds Fund Descriptions - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 120 Combining Balance Sheet - Nonmajor Governmental Funds- - - - - - - - - - - - - - - - - - - - - - - - - - 124 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Nonmajor Governmental Funds- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 132 Individual Fund Schedules of Revenues, Expenditures, and Changes in Fund Balance - Budget (Non-GAAP Budgetary Basis) and Actual – Governmental Funds Job and Family Services- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 140 Real Estate Assessment- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 141 Motor Vehicle and Gas Tax - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 142 Emergency Medical Services - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 143 Emergency Telephone Service- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 144 Child Support Enforcement- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 145 Zoo Operating- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 146 Law Library Resources- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 147 Senior Services- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 148 Workforce Development - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 149 Community Development Grant - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 150 Stormwater Utility - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 152 Disaster Services EMA- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 153 Dog and Kennel- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 154 Hotel Lodging Tax - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 155 Domestic Violence Prevention- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 156 Indigent Guardianship- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 157 Domestic Relations Court Special- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -. 158 Coroner Laboratory - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 159 Toxicology Lab - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 160 Motor Vehicle Enforcement and Education- - - - - - - - - - - - - - - - - - - - - - -