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Mahoning County, Ohio 2014 Comprehensive Annual Financial

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Mahoning County, Ohio 2014 Comprehensive Annual Financial Mahoning County, Ohio 2014 Comprehensive Annual Financial Report Hollywood Gaming Mahoning Valley Race Course For Fiscal Year Ended December 31, 2014 Ralph T. Meacham, CPA Mahoning County Auditor Mahoning County, Ohio Comprehensive Annual Financial Report For the Year Ended December 31, 2014 Ralph T. Meacham, CPA Mahoning County Auditor Stacy A. Marling Chief Deputy Auditor Prepared by the Mahoning County Auditor’s Office Introductory Section Millcreek Park Mahoning County, Ohio Comprehensive Annual Financial Report For the Year Ended December 31, 2014 Table of Contents Page I. Introductory Section Table of Contents .......................................................................................................................................... i Letter of Transmittal ...................................................................................................................................... v Principal Officials ........................................................................................................................................ xi Organizational Chart – Mahoning County ................................................................................................. xii GFOA Certificate of Achievement ............................................................................................................ xiii II. Financial Section Independent Auditor’s Report ....................................................................................................................... 1 Management’s Discussion and Analysis ....................................................................................................... 5 Basic Financial Statements Government-wide Financial Statements: Statement of Net Position ............................................................................................................ 15 Statement of Activities ................................................................................................................. 16 Fund Financial Statements: Balance Sheet – Governmental Funds ......................................................................................... 18 Statement of Revenues, Expenditures and Changes in Fund Balances – Governmental Funds ..................................................................................... 20 Statement of Revenues, Expenditures and Changes in Fund Balance Budget (Non-GAAP Basis) and Actual: General Fund ........................................................................................................................ 22 Department of Human Services Fund .................................................................................. 23 Children Services Board Fund ............................................................................................. 24 Developmental Disabilities Board Fund .............................................................................. 25 Statement of Fund Net Position – Proprietary Funds .................................................................. 27 Statement of Revenues, Expenses and Changes in Fund Net Position – Proprietary Funds ..................................................................................... 29 Statement of Cash Flows – Proprietary Funds ............................................................................. 30 Statement of Fiduciary Assets and Liabilities– Agency Funds ................................................... 32 Notes to the Basic Financial Statements .............................................................................................. 33 - i - Combining and Individual Fund Statements and Schedules Combining Statements – Nonmajor Governmental Funds: Fund Descriptions ........................................................................................................................ 77 Combining Balance Sheet – Nonmajor Governmental Funds ..................................................... 80 Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Nonmajor Governmental Funds .................................................................... 81 Combining Balance Sheet – Nonmajor Special Revenue Funds ................................................. 82 Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Nonmajor Special Revenue Funds ................................................................ 88 Combining Statements – Internal Service Funds: Fund Descriptions ........................................................................................................................ 96 Combining Statement of Fund Net Position – Internal Service Funds ........................................ 97 Combining Statement of Revenues, Expenses and Changes in Fund Net Position – Internal Service Funds ......................................................................... 98 Combining Statement of Cash Flows – Internal Service Funds .................................................. 99 Combining Statements – Fiduciary Funds: Fund Descriptions ...................................................................................................................... 100 Combining Statement of Changes in Assets and Liabilities – Agency Funds ........................... 101 Individual Fund Schedules of Revenues, Expenditures/Expenses and Changes in Fund Balances/Fund Equity – Budget (Non-GAAP Basis) and Actual: Major Funds: General Fund .............................................................................................................................. 107 Department of Human Services Fund ........................................................................................ 113 Children Services Board Fund ................................................................................................... 114 Developmental Disabilities Board Fund .................................................................................... 116 Debt Service Fund ..................................................................................................................... 118 Buildings and Equipment Fund .................................................................................................119 Water Fund ................................................................................................................................ 120 Sewer Fund ................................................................................................................................ 121 Nonmajor Funds: Motor Vehicle Gasoline Tax Fund ............................................................................................ 122 County Engineer Fund ............................................................................................................... 124 Child Support Enforcement Fund .............................................................................................. 125 Real Estate Assessment Fund .................................................................................................... 126 Dog and Kennel Fund ................................................................................................................ 127 Delinquent Tax and Assessment Collection Fund ..................................................................... 128 Solid Waste Management Fund ................................................................................................. 129 - ii - Board of Mental Health Fund .................................................................................................... 130 Alcohol and Drug Addiction Board Fund .................................................................................. 131 Drug Law Enforcement Fund .................................................................................................... 132 Indigent Drivers Alcohol Treatment Fund ................................................................................. 133 Clerk Fund ................................................................................................................................. 134 911 Operations Fund .................................................................................................................. 135 County Probation Services Fund ............................................................................................... 136 Coroner Lab Equipment Fund ................................................................................................... 137 County Courts Fund ................................................................................................................... 138 Grants Fund ................................................................................................................................ 139 Law Library Resources Fund ..................................................................................................... 142 Geographic Information System Fund ....................................................................................... 143 Convention and Visitors Bureau Fund ....................................................................................... 144 Concealed Handgun License Fund ............................................................................................ 145 Tax Administration Negotiated Lien Fund ................................................................................ 146 Sheriff’s Policing Revenue Fund ..............................................................................................
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