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Marion County, Indiana (A Component Unit of the Consolidated City of Indianapolis—Marion County)

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Marion County, Indiana (A Component Unit of the Consolidated City of Indianapolis—Marion County) Marion County, Indiana (A Component Unit of the Consolidated City of Indianapolis—Marion County) Year Ended December 31, 2019 Comprehensive Annual Financial Report Comprehensive Annual Financial Report Marion County, Indiana (A Component Unit of the Consolidated City of Indianapolis - Marion County) For the Year Ended December 31, 2019 Office of Finance and Management Marion County, Indiana (A Component Unit of the Consolidated City of Indianapolis - Marion County) For the Year Ended December 31, 2019 Contents Page INTRODUCTORY SECTION (UNAUDITED) Letter of Transmittal ............................................................................................................................ 1 Organization of Local Government and Taxing Districts Introduction ...................................................................................................................................... 9 Form of Government........................................................................................................................ 9 Other Governmental Units ................................................................................................................... 9 Unigov Organizational Chart - Consolidated Government for Indianapolis - Marion County...... 11 Marion County Organization Chart ............................................................................................... 12 Schedule of Elected Officials, Department Heads, City-County Council Members, and Judiciary .. 14 CERTIFICATE OF ACHIEVEMENT FOR EXCELLENCE IN FINANCIAL REPORTING ........... 17 INDEPENDENT AUDITOR’S REPORT ............................................................................................. 18 MANAGEMENT’S DISCUSSION AND ANALYSIS - REQUIRED SUPPLEMENTARY INFORMATION (UNAUDITED) .................................................................................................... 21 BASIC FINANCIAL STATEMENTS Government-Wide Financial Statements Statement of Net Position .............................................................................................................. 37 Statement of Activities ................................................................................................................... 38 Fund Financial Statements Balance Sheet - Governmental Funds ............................................................................................ 39 Reconciliation of the Balance Sheet for Governmental Funds to the Statement of Net Position ................................................................................................................................ 40 Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds .................................................................................................................. 41 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities .............................................................. 42 Statement of Net Position - Proprietary Fund ................................................................................ 43 Statement of Revenues, Expenses and Changes in Fund Net Position - Proprietary Fund ............ 44 Statement of Cash Flows - Proprietary Fund ................................................................................. 45 Statement of Fiduciary Net Position - Fiduciary Funds ................................................................. 46 Statement of Changes in Fiduciary Net Position - Fiduciary Funds .............................................. 47 Notes to Basic Financial Statements .................................................................................................. 48 Marion County, Indiana (A Component Unit of the Consolidated City of Indianapolis - Marion County) For the Year Ended December 31, 2019 Contents (Continued) Page REQUIRED SUPPLEMENTARY INFORMATION (UNAUDITED) Budgetary Comparison Information Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual - General Fund ............................................................................................ 98 Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual - Public Safety Income Tax Fund ................................................................ 99 Notes to Required Supplementary Information - Budgetary Comparison ................................... 100 Pension Information Schedule of Changes in the County’s Net Pension Liability - Sheriff’s Retirement Plan - Last 10 Fiscal Years ................................................................................................................. 102 Schedule of Changes in the County’s Net Pension Liability - Sheriff’s Disability Plan - Last 10 Fiscal Years ................................................................................................................. 103 Schedule of Net Pension Liabilities and Related Ratios - Last 10 Fiscal Years .......................... 104 Schedule of Investment Returns - Last 10 Fiscal Years .............................................................. 105 Schedule of County’s Proportionate Share of Net Pension Liability PERF Plan - Last 10 Fiscal Years ........................................................................................................................................ 106 Schedule of County’s Pension Contributions - Last 10 Fiscal Years .......................................... 107 Other Postemployment Benefit Information Schedule of Changes in the County’s Total OPEB Liability and Related Ratios ........................ 108 COMBINING AND INDIVIDUAL FUND FINANCIAL STATEMENTS AND SCHEDULES - OTHER SUPPLEMENTARY INFORMATION Balance Sheet - General Fund ......................................................................................................... 109 Statement of Revenues, Expenditures and Changes in Fund Balance - General Fund ................................................................................................................................ 110 Schedule of Expenditures by Character - General Fund - Budget and Actual ................................. 111 Combining Balance Sheet - Nonmajor Governmental Funds by Fund Type .................................. 114 Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Nonmajor Governmental Funds by Type ..................................................................................... 115 Combining Balance Sheet - Nonmajor Special Revenue Funds ...................................................... 116 Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Nonmajor Special Revenue Funds ............................................................................................... 120 Marion County, Indiana (A Component Unit of the Consolidated City of Indianapolis - Marion County) For the Year Ended December 31, 2019 Contents (Continued) Page COMBINING AND INDIVIDUAL FUND FINANCIAL STATEMENTS AND SCHEDULES - OTHER SUPPLEMENTARY INFORMATION (CONTINUED) Schedule of Revenues, Expenditures and Changes in Fund Balances - Nonmajor Special Revenue Funds - Budget and Actual .............................................................. 124 Schedule of Expenditures by Character - Nonmajor Special Revenue Funds - Budget and Actual .............................................................. 131 Combining Balance Sheet - Nonmajor Debt Service Funds ............................................................ 138 Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Nonmajor Debt Service Funds ..................................................................................................... 139 Combining Balance Sheet - Nonmajor Capital Projects Funds ....................................................... 140 Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Nonmajor Capital Projects Funds ................................................................................................ 141 Schedule of Revenues, Expenditures and Changes in Fund Balances - Nonmajor Capital Projects Funds - Budget and Actual ............................................................... 142 Schedule of Expenditures by Character - Nonmajor Capital Projects Funds - Budget and Actual ............................................................... 143 Combining Statement of Fiduciary Net Position - Pension Trust Funds ......................................... 144 Combining Statement of Changes in Fiduciary Net Position - Pension Trust Funds ...................... 145 Combining Statement of Assets and Liabilities - Agency Funds .................................................... 146 Combining Statement of Changes in Assets and Liabilities - Agency Funds.................................. 148 STATISTICAL SECTION (UNAUDITED) Net Position by Component ............................................................................................................. 152 Changes in Net Position ................................................................................................................... 153 Program Revenues by Function/Program ........................................................................................ 154 Fund Balances - Governmental Funds ............................................................................................. 155 Changes in Fund Balances - Governmental Funds
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