88 East Broad Street P.O. Box 1140 Columbus, Ohio 43216-1140 Telephone 614-466-4514 800-282-0370 Facsimile 614-466-4490 www.auditor.state.oh.us The Honorable Mayor and Members of the City Council City of Cincinnati, Ohio We have reviewed the independent auditor’s report of the City of Cincinnati, Hamilton County, prepared by Deloitte & Touche LLP, for the audit period January 1, 2000 through December 31, 2000. Based upon this review, we have accepted these reports in lieu of the audit required by Section 117.11, Revised Code. The Auditor of State did not audit the accompanying financial statements and, accordingly, we are unable to express, and do not express an opinion on them. Our review was made in reference to the applicable sections of legislative criteria, as reflected by the Ohio Constitution, and the Revised Code, policies, procedures and guidelines of the Auditor of State, regulations and grant requirements. The City of Cincinnati is responsible for compliance with these laws and regulations. JIM PETRO Auditor of State August 20, 2001 This Page is Intentionally Left Blank. This Page is Intentionally Left Blank. CITY OF CINCINNATI, OHIO COMPREHENSIVE ANNUAL FINANCIAL REPORT For the year ended December 31, 2000 TABLE OF CONTENTS INTRODUCTORY SECTION Page Letter of Transmittal ........................................................................................................................................ v Certificate of Achievement .............................................................................................................................. xviii Organization Chart .......................................................................................................................................... xix Principal City Officials ................................................................................................................................... xx FINANCIAL SECTION Report of Independent Auditors ....................................................................................................................... 1 Combined Statements - Overview (General Purpose Financial Statements): Combined Balance Sheet - All Fund Types and Account Groups ............................................................... 4 Combined Statement of Revenue, Expenditures and Changes in Fund Balances - All Governmental Fund Types and Expendable Trust Funds .......................................... 6 Combined Statement of Revenue, Expenditures and Changes in Fund Balances - Budget (Non-GAAP Budgetary Basis) and Actual - General and Appropriated Special Revenue Funds ...................................................................... 7 Combined Statement of Revenue, Expenses and Changes in Retained Earnings/Fund Balances - All Proprietary Fund Types and Similar Trust Funds .................................................................................................................. 8 Combined Statement of Cash Flows - All Proprietary Fund Types and Similar Trust Funds .................................................................................................................. 10 Comparative Statement of Plan Net Assets - Pension Trust Fund ............................................................... 12 Combining Statement of Changes in Plan Net Assets - Pension Trust Fund ................................................ 13 Statement of Net Assets - External Investment Pool .................................................................................... 14 Statement of Changes in Net Assets - External Investment Pool . ....... 14 Notes to Financial Statements ...................................................................................................................... 17 Financial Statements of Individual Funds and Account Groups: General Fund: Comparative Statement of Revenue, Expenditures and Changes in Fund Balance - General Fund .................................................................................................................. 48 Schedule of Revenue, Expenditures and Changes in Fund Balance - Budget (Non-GAAP Budgetary Basis) and Actual - General Fund .......................................... 54 i TABLE OF CONTENTS (Continued) FINANCIAL SECTION (Continued) Page Special Revenue Funds: Combining Balance Sheet - All Special Revenue Funds ............................................................................. 66 Combining Statement of Revenue, Expenditures and Changes in Fund Balances - All Special Revenue Funds ....................................................................................... 67 Combining Balance Sheet - Appropriated Special Revenue Funds ............................................................. 68 Combining Statement of Revenue, Expenditures and Changes in Fund Balances - Appropriated Special Revenue Funds ........................................................................ 69 Combining Balance Sheet - Nonappropriated Special Revenue Funds ......................................................................................................................................................... 70 Combining Statement of Revenue, Expenditures and Changes in Fund Balances - Nonappropriated Special Revenue Funds ................................................................... 71 Schedule of Revenue, Expenditures and Changes in Fund Balance - Budget (Non-GAAP Budgetary Basis) and Actual - Health Services Fund .............................................................................................................................. 72 Schedule of Revenue, Expenditures and Changes in Fund Balance - Budget (Non-GAAP Budgetary Basis) and Actual - Street Construction, Maintenance and Repair Fund ................................................................................ 73 Schedule of Revenue, Expenditures and Changes in Fund Balance - Budget (Non-GAAP Budgetary Basis) and Actual - Parking Meter Fund ................................................................................................................................ 74 Schedule of Revenue, Expenditures and Changes in Fund Balance - Budget (Non-GAAP Budgetary Basis) and Actual - Cable T.V. Fund ..................................................................................................................................... 75 Schedule of Revenue, Expenditures and Changes in Fund Balance - Budget (Non-GAAP Budgetary Basis) and Actual - Income Tax Infrastructure Fund ............................................................................................................ 77 Schedule of Revenue, Expenditures and Changes in Fund Balance - Budget (Non-GAAP Budgetary Basis) and Actual - Income Tax Transit Fund ........................................................................................................................ 80 Schedule of Revenue, Expenditures and Changes in Fund Balance - Budget (Non-GAAP Budgetary Basis) and Actual - Motor Vehicle License Fund .................................................................................................................. 82 Schedule of Revenue, Expenditures and Changes in Fund Balance - Budget (Non-GAAP Budgetary Basis) and Actual - Special Recreation Fund ......................................................................................................................... 83 Capital Project Funds: Combining Balance Sheet - Capital Project Funds ..................................................................................... 86 Combining Statement of Revenue, Expenditures and Changes in Fund Balances - Capital Project Funds ................................................................................................. 87 ii TABLE OF CONTENTS (Continued) FINANCIAL SECTION (Continued) Page Enterprise Funds: Combining Balance Sheet - Enterprise Funds ................................................................................................. 90 Combining Statement of Revenue, Expenses and Changes in Retained Earnings - Enterprise Funds .................................................................................................... 92 Combining Statement of Cash Flows - Enterprise Funds ......................................................................................................................................... 94 Internal Service Funds: Combining Balance Sheet - Internal Service Funds ........................................................................................ 98 Combining Statement of Revenue, Expenses and Changes in Retained Earnings - Internal Service Funds ............................................................................................100 Combining Statement of Cash Flows - Internal Service Funds .................................................................................................................................102 Trust and Agency Funds: Combining Balance Sheet - Fiduciary Funds - Trust and Agency ...................................................................106 Combining Balance Sheet - Nonexpendable Trust Funds ...............................................................................107 Combining Statement of Revenue, Expenses and Changes in Fund Balances - Nonexpendable Trust Funds ...........................................................................................108 Combining Statement of Cash Flows - Nonexpendable Trust Funds ....................................................................................................................109