C.A.F.R. 2019

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C.A.F.R. 2019 Lucas County, Ohio 2019 Comprehensive Annual Financial Report Issued by Anita Lopez, Esq., Lucas County Auditor For the Year Ended December 31, 2019 This page intentionally left blank. Lucas County, Ohio Comprehensive Annual Financial Report for the Year Ended December 31, 2019 Anita Lopez, Esq. Lucas County Auditor This page intentionally left blank. CAFR and CEFS Team Finance Department Amy Petrus Chief Deputy Auditor Anthony Stechschulte Director of Accounting and Internal Control Ellen Lauderman, CPA Chief Accountant Public Information Department Ryan Reiter Executive Assistant John Navarre Research and Development Specialist This page intentionally left blank. LUCAS COUNTY, OHIO Comprehensive Annual Financial Report For the Year Ended December 31, 2019 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 ...................................................................................................................25 Statement of Activities .........................................................................................................................26 Fund Financial Statements: Balance Sheet - Governmental Funds ................................................................................................28 Reconciliation of Fund Balances Governmental Funds to Net Position of Governmental Activities .....................................................................................................................30 Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds ......................................................................................................32 Reconciliation of Net Changes in Fund Balances of Governmental Funds to Changes in Net Position of Governmental Activities .......................................................34 Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget (Non-GAAP Budgetary Basis) and Actual: General Fund ......................................................................................................................................35 Mental Health and Recovery .............................................................................................................36 Children Services Board ....................................................................................................................37 Board of Developmental Disabilities .................................................................................................38 Statement of Net Position - Proprietary Funds ..................................................................................40 Statement of Revenues, Expenses, and Changes in Net Position - Proprietary Funds ..............................................................................................................42 Statement of Cash Flows - Proprietary Funds ...................................................................................44 Statement of Fiduciary Net Position - Fiduciary Funds .....................................................................48 Statement of Changes in Fiduciary Net Position - Fiduciary Funds .................................................49 Combining Statement of Net Position - Discretely Presented Component Units ............................50 Combining Statement of Activities - Discretely Presented Component Units ..................................52 Notes to the Basic Financial Statements .............................................................................................55 - i - LUCAS COUNTY, OHIO Comprehensive Annual Financial Report For the Year Ended December 31, 2019 Table of Contents (Continued) Required Supplementary Information Schedule of the County’s Proportionate Share of the Net Pension Liability/Net Pension Asset: Ohio Public Employees Retirement System (OPERS) ................................................................ 128 Schedule of County Pension Contributions: Ohio Public Employees Retirement System (OPERS) ................................................................ 130 Schedule of the County’s Proportionate Share of the Net OPEB Liability: Ohio Public Employees Retirement System (OPERS) ................................................................ 133 Schedule of County OPEB Contributions: Ohio Public Employees Retirement System (OPERS) ................................................................ 134 Notes to the Required Supplementary Information ......................................................................... 136 Individual Fund Schedules of Revenues, Expenditures and Changes in Fund Balance - Budget (Non-GAAP Budgetary Basis) and Actual - (Major Governmental Funds) General Fund .........................................................................................................................................137 Mental Health and Recovery .................................................................................................................146 Children Services Board ........................................................................................................................147 Board of Developmental Disabilities .....................................................................................................148 Debt Service Fund .......................................................................................................................... 149 Individual Fund Schedules of Revenues, Expenses and Changes in Net Position - Budget (Non-GAAP Budgetary Basis) and Actual - (Major Enterprise Funds) Water Supply System ..................................................................................................................... 150 Wastewater Treatment .................................................................................................................... 151 Sewer System ................................................................................................................................. 152 Nonmajor Governmental Funds Fund Descriptions ........................................................................................................................... 153 Combining Balance Sheet - Nonmajor Governmental Funds ......................................................... 156 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Nonmajor Governmental Funds ..................................................................... 166 Individual Fund Schedules of Revenues, Expenditures, and Changes in Fund Balance - Budget (Non-GAAP Budgetary Basis) and Actual - Governmental Funds Special Elections ............................................................................................................................. 175 Job and Family Services ................................................................................................................. 176 Real Estate Assessment ................................................................................................................. 177 Motor Vehicle and Gas Tax ............................................................................................................ 178 Emergency Medical Services .......................................................................................................... 179 Emergency Telephone Service ....................................................................................................... 180 Child Support Enforcement ............................................................................................................. 181 Zoo Operating ................................................................................................................................. 182 Law Library Resources ................................................................................................................... 183 Senior Services ............................................................................................................................... 184 Workforce Development ................................................................................................................. 185 - ii - LUCAS COUNTY, OHIO Comprehensive Annual Financial Report For the Year Ended December 31, 2019 Table of Contents (Continued) Nonmajor Governmental Funds (Continued) Community Development Grant ...................................................................................................... 186 Stormwater Utility ...........................................................................................................................
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