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Batavia Park District 2016 Comprehensive Annual Financial Report

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Batavia Park District 2016 Comprehensive Annual Financial Report Batavia Park District 2016 Comprehensive Annual Financial Report For the fiscal year ending on December 31, 2016 BATAVIA PARK DISTRICT BATAVIA, ILLINOIS COMPREHENSIVE ANNUAL FINANCIAL REPORT For the Year Ended December 31, 2016 Prepared by: Aaron Gold Director of Finance BATAVIA PARK DISTRICT BATAVIA, ILLINOIS TABLE OF CONTENTS Page(s) INTRODUCTORY SECTION Principal Officials ......................................................................................................... i Organizational Chart ..................................................................................................... ii Certificate of Achievement for Excellence in Financial Reporting .............................. iii Transmittal Letter .......................................................................................................... iv-ix FINANCIAL SECTION INDEPENDENT AUDITOR’S REPORT .................................................................... 1-3 GENERAL PURPOSE EXTERNAL FINANCIAL STATEMENTS Management’s Discussion and Analysis .................................................................. MD&A 1-10 Basic Financial Statements Government-Wide Financial Statements Statement of Net Position ............................................................................... 4 Statement of Activities ................................................................................... 5 Fund Financial Statements Governmental Funds Balance Sheet ............................................................................................. 6-7 Reconciliation of Fund Balances of Governmental Funds to the Governmental Activities in the Statement of Net Position ................ 8 Statement of Revenues, Expenditures and Changes in Fund Balances ..... 9-10 Reconciliation of the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balances to the Governmental Activities in the Statement of Activities .................................................. 11 BATAVIA PARK DISTRICT BATAVIA, ILLINOIS TABLE OF CONTENTS (Continued) Page(s) FINANCIAL SECTION (Continued) GENERAL PURPOSE EXTERNAL FINANCIAL STATEMENTS (Continued) Fund Financial Statements (Continued) Notes of Financial Statements ............................................................................. 12-35 Required Supplementary Information Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual General Fund .................................................................................................. 36 Recreation Fund .............................................................................................. 37 Illinois Municipal Retirement Fund Schedule of Employer Contributions ............................................................. 38 Schedule of Changes in the Employer’s Net Pension Liability and Related Ratios ........................................................................................ 39 Notes to Required Supplementary Information ................................................... 40 COMBINING AND INDIVIDUAL FUND FINANCIAL STATEMENTS AND SCHEDULES MAJOR GOVERNMENTAL FUNDS Schedule of Expenditures - Budget and Actual General Fund .................................................................................................. 41-43 Recreation Fund .............................................................................................. 44-45 Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Debt Service Fund .......................................................................................... 46 Capital Projects Fund ..................................................................................... 47 Schedule of Expenditures - Budget and Actual Capital Projects Fund ..................................................................................... 48 NONMAJOR GOVERNMENTAL FUNDS Combining Balance Sheet ................................................................................... 49 Combining Statement of Revenues, Expenditures and Changes in Fund Balances .......................................................................... 50 BATAVIA PARK DISTRICT BATAVIA, ILLINOIS TABLE OF CONTENTS (Continued) Page(s) FINANCIAL SECTION (Continued) COMBINING AND INDIVIDUAL FUND FINANCIAL STATEMENTS AND SCHEDULES (Continued) NONMAJOR GOVERNMENTAL FUNDS (Continued) Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Museum Fund ................................................................................................. 51 Schedule of Expenditures - Budget and Actual Museum Fund ................................................................................................. 52-53 Schedule of Revenues, Expenditures and Change in Fund Balance - Budget and Actual Special Recreation Fund ................................................................................. 54 Liability Insurance Fund ................................................................................. 55 SUPPLEMENTAL DATA Long Term Debt Requirements General Obligation Alternate Revenue Refunding Bonds, Series 2009 ......... 56 STATISTICAL SECTION Financial Trends Net Position by Component ..................................................................................... 57-58 Change in Net Position............................................................................................. 59-60 Fund Balances of Governmental Funds ................................................................... 61-62 Changes in Fund Balances of Governmental Funds ................................................ 63-64 Revenue Capacity Assessed Value and Actual Value of Taxable Property ........................................... 65 Principal Property Taxpayers by Equalized Assessed Valuation ............................. 66 Property Tax Rates - Direct and Overlapping Governments ................................... 67 Property Tax Levies and Collections ....................................................................... 68 Debt Capacity Ratios of Outstanding Debt by Type ........................................................................ 69 Ratios of General Bonded Debt Outstanding ........................................................... 70 Direct and Overlapping Governmental Activities Debt ........................................... 71 Legal Debt Margin Information ............................................................................... 72-73 Demographic and Economic Information Demographic and Economic Information ................................................................ 74 Principal Employers ................................................................................................. 75 BATAVIA PARK DISTRICT BATAVIA, ILLINOIS TABLE OF CONTENTS (Continued) Page(s) STATISTICAL SECTION (Continued) Operating Information Park District Employees by Function ....................................................................... 76 Operating Indicators ................................................................................................. 77 Capital Asset Statistics ............................................................................................. 78 INTRODUCTORY SECTION BATAVIA PARK DISTRICT BATAVIA, ILLIONIS PRINCIPAL OFFICIALS DECEMBER 31, 2016 BOARD OF PARK COMMISSIONERS Patrick Callahan, President John Tilmon, Vice President Gary Foiles, Treasurer Kevin Riley, Commissioner Tara Gray, Commissioner ADMINISTRATIVE STAFF Allison Niemela, CPRP, Executive Director Christina Webb, Human Resources & Risk Manager Jim Eby, CPRP, Director of Capital Projects & Contractual Services Kari Felkamp, CPRP, Director of Marketing and Public Relations Carla Hill, Depot Museum Director Dean Hoskin, Director of Community Recreation Aaron Gold, Director of Finance Eric Lacher, CPRP, Director of Parks & Properties - i - Organizational Chart - ii - - iii - May 8, 2017 To: The Honorable Board of Park Commissioners and Citizens of the Batavia Park District State law requires that all general-purpose governments publish within six months of the close of each fiscal year a complete set of financial statements presented in conformity with generally accepted accounting principles (GAAP) and audited in accordance with generally accepted auditing standards by a firm of licensed certified public accountants. Pursuant to that requirement, we issue the Comprehensive Annual Financial Statements (CAFR) of the Batavia Park District for the fiscal year ended December 31, 2016. This report consists of management’s representations concerning the finances of the Batavia Park District. Consequently, management assumes full responsibility for the completeness and reliability of all information presented. To provide reasonable basis for making these representations, management for the Batavia Park District has established a comprehensive internal control framework that is designed to both protect the government’s assets from loss, theft, or misuse, and to compile sufficient reliable information for the predation of the Batavia Park District’s financial statements in conformity with GAAP. As management, I assert that, to the best of my knowledge and belief, this financial report is complete and reliable in all material respects. The Batavia Park District’s financial statements have been audited by Sikich LLP. The independent auditor’s report is presented as the first component of the financial section of this report. Generally accepted accounting
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