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City of Lancaster, Ohio CITY OF LANCASTER, OHIO Fairfield County, Ohio COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED DECEMBER 31, 2012 DRAFT 6/24/2013 CITY OF LANCASTER, OHIO COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED DECEMBER 31, 2012 Prepared by the City Auditor’s Office Patricia Nettles City Auditor DRAFT 6/24/2013 CITY OF LANCASTER, OHIO TABLE OF CONTENTS CITY OF LANCASTER FAIRFIELD COUNTY, OHIO I INTRODUCTORY SECTION A Letter of Transmittal ............................................................................................. v B List of Principal Officials ................................................................................... xiii C City Organizational Chart .................................................................................. xiv D Certificate of Achievement for Excellence in Financial Reporting.......................... xv II FINANCIAL SECTION A Independent Auditor’s Report ................................................................................ 1 B Management’s Discussion and Analysis .................................................................5 C Basic Financial Statements: Government-wide Financial Statements: Statement of Net Position ................................................................................... 16 Statement of Activities ....................................................................................... 18 Fund Financial Statements: Governmental Funds: Balance Sheet ..................................................................................................... 20 Reconciliation of Total Governmental Fund Balances to Net Position of Governmental Activities ..................................................................................... 21 Statement of Revenues, Expenditures and Changes in Fund Balances .............. 22 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances to the Statement of Activities ................................................. 24 Statement of Revenues, Expenditures and Changes in Fund Balance (Budget and Actual): General Fund ................................................................................................. 27 Proprietary Funds: Statement of Net Position ................................................................................... 28 Statement of Revenues, Expenses and Changes in Net Position ........................ 32 Statement of Cash Flows .................................................................................... 34 Fiduciary Funds: Statement of Assets and Liabilities ..................................................................... 38 Notes to the Basic Financial Statements .................................................................. 39 DRAFT - i - 6/24/2013 CITY OF LANCASTER, OHIO D Combining and Individual Fund Statements and Schedules: Nonmajor Governmental Financial Statements: Combining Balance Sheet ................................................................................... 92 Combining Statement of Revenues, Expenditures and Changes in Fund Balances .............................................................................................................. 93 Combining Balance Sheet – Nonmajor Special Revenue Funds ........................ 94 Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Nonmajor Special Revenue Funds ................................................. 100 Combining Balance Sheet – Nonmajor Debt Service Funds ............................ 106 Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Nonmajor Debt Service Funds ....................................................... 107 Combining Balance Sheet – Nonmajor Capital Projects Funds ....................... 108 Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Nonmajor Capital Projects Funds ................................................... 109 Individual Schedules of Revenues, Expenditures and Changes in Fund Balance (Budget and Actual): Major Governmental Funds: General Fund ............................................................................................... 110 Capital Projects Fund Capital Improvement Fund ....................................................................... 115 Nonmajor Governmental Funds: Special Revenue Funds: Cemetery Fund ......................................................................................... 116 Street Construction, Maintenance and Repair Fund ................................. 117 Parks and Recreation Fund ....................................................................... 118 Special Improvement District Fund .......................................................... 119 Lancaster Public Transit Program Fund ................................................... 120 911 Tariff Fund ........................................................................................ 121 Edward Byrne Grant Fund........................................................................ 122 Law Director Victim Assistance Fund ..................................................... 123 Lancaster Community Development Fund ............................................... 124 Law Enforcement Block Grant Fund ....................................................... 125 Police and Fire Pension Fund ................................................................... 126 Community Oriented Policing Services (COPS) Hiring Program Fund .. 127 Fairfield County Court Surveillance Fund ............................................... 128 Indigent Drivers Alcohol Treatment Fund ............................................... 129 Law Enforcement and Education Fund .................................................... 130 DRAFT - ii - 6/24/2013 CITY OF LANCASTER, OHIO Nonmajor Governmental Funds: (Continued) Special Revenue Funds: Municipal Court Judicial Computer Fund ................................................ 131 Municipal Court Probation Fund .............................................................. 132 Municipal Court Computerization Fund .................................................. 133 Municipal Court Special Projects Fund .................................................... 134 Municipal Court Family Violence Fund ................................................... 135 Municipal Drug Court Fund ..................................................................... 136 Ohio Peace Officers Training Fund .......................................................... 137 American Recovery and Reinvestment Act (ARRA) Stimulus Fund ...... 138 DARE Officer Retention Grant Fund ....................................................... 139 Safe Routes to School Fund ..................................................................... 140 Community Development Block Grant Fund ........................................... 141 State Highway Fund ................................................................................. 142 Cemetery Interment Fund ......................................................................... 143 Debt Service Funds: General Bond Retirement Fund ................................................................ 144 Special Assessment Debt Retirement Fund .............................................. 145 Capital Projects Funds: Fire Capital Improvement Fund ............................................................... 146 Fire-Impact District One Fund ................................................................. 147 Ety Road TIF Project Fund....................................................................... 148 Permanent Fund: Cemetery Trust Fund ................................................................................ 149 Internal Service Funds: Combining Statement of Net Position .............................................................. 151 Combining Statement of Revenues, Expenses and Changes in Fund Net Position ......................................................................................... 152 Combining Statement of Cash Flows ............................................................... 153 Fiduciary Funds – Agency Funds: Combining Statement of Changes in Assets and Liabilities ............................. 155 DRAFT - iii - 6/24/2013 CITY OF LANCASTER, OHIO III STATISTICAL SECTION Net Position by Component - Last Ten Years .............................................................................. S 2 Changes in Net Position - Last Ten Years .................................................................................... S 4 Fund Balances, Governmental Funds - Last Ten Years ............................................................... S 8 Changes in Fund Balances, Governmental Funds - Last Ten Years .......................................... S 10 Income Tax Revenues by Source, Governmental Funds - Last Ten Years ................................ S 14 Income Tax Collections - Current Year and Nine Years Ago .................................................... S 17 Ratio of Outstanding Debt By Type - Last Ten Years ............................................................... S 18 Ratios of General Bonded Debt Outstanding - Last Eight Years ............................................... S 20 Computation of Direct and Overlapping - Debt Attributable to Governmental Activities - Current Year .................................................................................... S 23 Debt Limitations - Last Ten Years ............................................................................................
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