2006 Comprehensive Annual Financial Report
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COMPREHENSIVE ANNUAL FINANCIAL REPORT Growth and Development Year ended December 31, 2006 About the cover: Clockwise around the Greene County Court House starting at the upper left is The Greene, Xenia Crossing, Fariborn Fire Department, Lowes. To the Citizens, Department Heads, Elected Officials and the Community Residents of Greene County: It has been my pleasure and satisfaction to serve as your Greene County Auditor and to see Greene County grow from a million dollars in general fund operations to $45 million. All funds of the County have grown from a budget in 1963 of about $11 million to presently better than $600 million passing through the county coffers. I am charged with making sure the expenses and the revenues are property accounted for and are reported in a Comprehensive Financial Report in compliance with the federal and state requirements We have been able, through the past many years, to see the Afro American Culture in Greene County grow. The County has become a greater place with the National Afro American Museum and Culture Center, the Charles Young House, Wilberforce University, Central State University, and the National Museum of the US Air Force. The underground railroads were a part of Greene County in the early days of development. The tradition with Blue Jacket, the outdoor drama, and the Indian Mounds Reserve near Old Town located on Rt. 68 was the birthplace of Tecumseh and the site of the capital of the Shawnee Nation at the time of Daniel Boone and Simon Kenton. We have 421 square miles presently in Greene County. Ohio was admitted to the Union in 1803 and stretched from Greene County to Clinton County from the South to the North line of the new state. The oldest settlement in Greene County appears to have been old Chillicothe, now Old Town, a Village of the Shawnee Indians which in 1779 had a population of around 1,100. Settlement in Greene County and establishment of the 421 square miles has a labor force of about 500,000 people, more than 600,000 acres of parks, and more than 60 miles of bike paths which were converted from of railways. We are fortunate to have five colleges and universities, twelve townships, nine private schools, a vocational school and seven other school districts. The average climate in Greene County, Ohio runs between 70 - 90 degrees in the summer and about 25-50 degrees in the winter. The average rainfall runs around 39 inches and snowfall about 20 inches per year. We have sports attractions such as the Dayton Bombers Hockey, Kil Kare Speedway, Athletes in Action, Cedarville Yellow Jackets, Wilberforce Bulldogs, Central State Marauders and Wright State Raiders. Other attractions include the Clifton Mill which is open during the holiday season with thousands of lights lighting the falls and exemplifying a Christmas atmosphere; the Jamestown Bean Festival;, Fairborn’s famous 4th of July parade; Beavercreek’s Popcorn Festival, Spring Valley’s Potato Festival, Xenia’s Old Fashioned Days, Clifton Days and the Old Timers Days. We are fortunate that our community is a family oriented area and we have one of the oldest fairgrounds east of the Alleghenys and it is over 100 years. Our Greene County Historical Society makes sure Greene County residents and visitors have knowledge of the activities that go on in this wonderful county called Greene. We have several community theaters including: the Beavercreek Community Theatre, Fine Arts at Wright State University, the Xenia Area Community Theatre, the Yellow Springs Kids Playhouse and Blue Jacket. The EJ Nutter Center seats over 6,000 people and contributes to the Wright State University as well as to many other musical attractions We have the Cedarville Opera House, the Jamestown Opera House, the Chamber Music of Yellow Springs, the Fairborn Free on Friday Concert Series along with the Clifton Opera House and the Peach Girls Opera House on Xenia Avenue in Yellow Springs. We have many things we can share in Greene County such as camping sites at John Bryan State Park, the Greene County Fairgrounds, Frontier Camp Grounds, and the Greene County Park District. We have several golf courses, the Country Club of the North, Sebastian Hills, WGC, Beavercreek and Sugar Valley. We are looking forward to greater things happening in this area. Hiking in Greene County has been a lifelong activity at John Bryan Park as well as canoeing along the Little Miami river. We have the Mall at Fairfield Commons, the Greene Town Center, Fairborn’s Main Street and many other shopping activities within Greene County. Having served as your County Auditor since 1990, I have watched the development of thousands of houses and several large commercial development activities. However, we have not been fortunate enough to see new industry come to Greene County. This is one of the things we would love to see happen with development of industry in this County. We have primarily been financed by the residential and agricultural properties of this County along with the secondary portion which is the commercial activity. The Greene County sales tax with the shopping areas has been a substantial revenue source for the County. We continue to work to bring additional educational facilities such as the community college which just expanded and we now have Clark State’s new Greene Center in Beavercreek which is now open to students for higher education and learning. It is affordable, its worthwhile, its flexible and convenient. If the information contained in this Comprehensive Annual Financial Report in any way does not give you better knowledge of the the finances of this County and the development rights and the things that have continued to make Greene County one of the best places to work, play and live, then you need to become further involved with Greene County and with the activities that are within this community. We are looking forward to serving you for the next four years and continue to support and work giving the best of our ability to the people of this county and we hope this reflects the type of leaders and representatives that work along beside us to make this a wonderful area. Respectfully yours, LUWANNA A. DELANEY GREENE COUNTY AUDITOR INTRODUCTION Center picture above from right to left: Steve Haller, Teri Mazur, Luwanna Delaney, Ralph Harper, Rick Perales, Kevin DeWine, Alan Anderson, James Schmidt, Mary Morris, Robert Geyer, Chris Widener, Gene Fischer Missing from the photos are: Judge Robert Hutcheson, Coroner Kevin Sharrett, Judge Susan Goldie GREENE COUNTY, OHIO COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED DECEMBER 31, 2006 Prepared by The Greene County Auditor Luwanna A. Delaney Chief Deputy Auditor: David Graham Accounting Department: Charles Fryman, Charles Kieninger and Teresa Swaim Payroll and Accounts Receivable: Marcella Gifford and Linda Atley Accounts Payable: Barbara Ross, Pam Buckles and Carrol Barber 1 GREENE COUNTY, OHIO COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED DECEMBER 31, 2006 TABLE OF CONTENTS INTRODUCTORY SECTION PAGE Title Page........................................................................... 1 Table of Contents..................................................................... 2 Introductory Letter .................................................................... 4 Letter of Transmittal................................................................... 5 Elected Officials ..................................................................... 10 Greene County Organizational Chart .................................................... 11 Greene County Auditor’s Office Organizational Chart ........................................ 12 Certificate of Achievement............................................................. 13 FINANCIAL SECTION Independent Accountants’ Report ....................................................... 15 Management’s Discussion and Analysis .................................................. 17 Basic Financial Statements: Government-wide Statement of Net Assets ............................................. 26 Government-wide Statement of Activities............................................... 27 Fund Financial Statements: Balance Sheet - Governmental Funds .............................................. 28 Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds .......................................................... 29 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities ......................... 30 Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - General Fund ..................................................... 31 Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Department of Health and Human Services .............................. 32 Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Board of Mental Retardation and Developmental Disabilities ................ 33 Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Motor Vehicle, Road and Bridge ...................................... 34 Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Children Services Board ............................................. 35 Statement of Net Assets - Proprietary Funds ......................................... 36 Statement of Revenues, Expenses, and Changes in Fund Net Assets