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2006 Annual Report: “The Idea Holds Water” MWCD — I Mission Statement

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2006 Annual Report: “The Idea Holds Water” MWCD — I Mission Statement MWCD MISSION STATEMENT The Muskingum Watershed Conservancy District is dedicated to conservation and recreation conducted in harmony with flood control in the area of Ohio drained by the Muskingum River and its tributaries. Funded from income generated by the stewardship of its lands and waters, the District strives to enhance the quality of life in the Muskingum Lakes Region and beyond. 2006 Annual Report: “The Idea Holds Water” MWCD — i Mission Statement ............................................................................................. i Section 1: Narrative History .............................................................................................................2 Introduction: The Idea Holds Water ................................................................4 Conservancy Court ..........................................................................................7 Board of Directors ...........................................................................................7 David E. Brightbill .....................................................................................8 Harry C. Horstman ...................................................................................9 Steve Kokovich .........................................................................................9 David L. Parham ..................................................................................... 10 Thomas L. Tribbie ................................................................................... 10 Board of Appraisers ....................................................................................... 10 Four Lead General Course for MWCD ........................................................ 11 John M. Hoopingarner............................................................................. 11 Richard A. Bible ...................................................................................... 12 James B. Cugliari .................................................................................... 13 Mark A. Jukich ........................................................................................ 14 Personnel ....................................................................................................... 14 The MWCD system of dams and Development Advisory Committee ................................................................ 15 reservoirs works as a coordinated MWCD Continues Development Of Maintenance Plan ............................... 17 network to protect the hills and Recreational Opportunities Continue To Grow At Reservoirs ....................... 21 valleys of 18 Ohio counties. Once Forecast Promising At Atwood Lake Resort ................................................. 24 ravaged by uncontrolled floodwa- Staff Projects Fill Busy Year.......................................................................... 25 ter, the region now benefits from Engineering .............................................................................................. 25 MWCD programs to help con- Public Information ................................................................................... 26 serve priceless land, timber and Human Resources ................................................................................... 26 minerals and protect precious wa- Safety ...................................................................................................... 26 ter quality. Natural Resources................................................................................... 27 Cooperating Agencies Enhance MWCD Offerings ...................................... 27 U.S. Army Corps of Engineers ............................................................... 27 Ohio Department of Natural Resources ................................................. 28 Ohio Department of Transportation ........................................................ 28 Summary of MWCD Owned Land by County .............................................. 30 Summary of MWCD Owned Land by Reservoir .......................................... 31 Section 2: Financial Management Discussion and Analysis........................................................... 35 Financial Highlights ................................................................................. 35 Overview of the Financial Statements .................................................... 35 Financial Analysis of the District as a Whole .......................................... 36 Changes in Net Assets ............................................................................ 36 Capital Assets and Debt Administration .................................................. 37 Statement of Net Assets ................................................................................ 38 Statement of Cash Receipts and Disbursements ........................................... 39 Cash Flow ...................................................................................................... 41 Analysis of Fund Balances ............................................................................ 42 Summary of Funds ......................................................................................... 43 Analysis of Funds: Improvement Fund .......................................................... 44 General Maintenance Fund ............................................................................ 45 2006 Annual Report: “The Idea Holds Water” MWCD — ii Itemized Supplement: Analysis of Miscellaneous Sales and Services ........... 46 Forestry Maintenance Fund ........................................................................... 47 Recreation Maintenance Fund ....................................................................... 48 The Muskingum Watershed Con- Maintenance Fund (Contingent) .................................................................... 49 servancy District is absolutely Recreation Improvement Fund (Regular) ...................................................... 49 committed to safeguarding our Recreation Improvement Fund (Construction) .............................................. 50 area by maintaining our dams and Recreation Improvement Fund (Contingent) ................................................. 50 reservoirs for future generations. Bond Fund No. 2............................................................................................ 50 Adequately meeting this need will Notes to the Financial Statement require a small investment from all Summary of Significant Accounting Policies ................................................. 51 property owners within the 18- Type of Reporting Entity ......................................................................... 51 county area in the form of a main- Basis of Accounting ................................................................................ 52 tenance assessment levied by the Cash and Investments ............................................................................. 52 MWCD. Fund Accounting...................................................................................... 53 Budgetary Process .................................................................................. 53 The MWCD has functioned suc- Property Assets/Depreciation ................................................................. 53 cessfully for many years, relying Accumulated Unpaid Vacation, Sick Leave, almost solely on fees and revenues Compensatory and Personal Items ......................................................... 54 generated from parks and recre- Pooled Cash and Cash Equivalents ............................................................... 54 ational facilities, land leases and Classification ........................................................................................... 54 various properties. Through pru- Legal Requirements ................................................................................ 54 dent fiscal management, MWCD GASB 3 Classification of Pooled Cash and is the only active Conservancy Cash Equivalents by Risk Category ........................................................ 54 District in the state that has not Capital Assets ................................................................................................ 55 required an assessment to main- Risk Management .......................................................................................... 56 tain flood protection and water Comprehensive Liability Insurance ......................................................... 56 quality benefits. Self-Insurance ......................................................................................... 56 Retirement System......................................................................................... 56 However, the aging system, com- Pension Benefit Obligation ...................................................................... 56 pleted in 1938, now has serious Other Post-Employment Benefits ........................................................... 56 ongoing maintenance challenges, Ohio Public Employees, Deferred Compensation Program ........................... 57 including a basic deterioration of Legal Proceedings ......................................................................................... 57 the dam system’s infrastructure. Bonds Payable ............................................................................................... 57 Every year, there are enormous Long-Term Debt ...........................................................................................
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