Muskingum County, Ohio

Muskingum County, Ohio

MUSKINGUM COUNTY, OHIO Comprehensive Annual Financial Report For the Year Ended December 31, 2012 Muskingum County is a rural/suburban county in east-central Ohio. It has a population of about 86,000 with Zanesville being the largest city (about 28,000 residents). The county covers 673 square miles which includes about 1100 farms covering 195,000 acres. The most important county agricultural commodities are beef, dairy, pork, horticultural crops, corn, and soybeans. Hayland and pasture make up much of the agricultural ground. Muskingum County has more beef cows than any other county in the state. It also ranks high in the state in sheep and hay. About 40 percent of the county is forested. There is a diverse array of soil types scattered throughout the county. The most productive agricultural soils are located along the Muskingum River and Wakatomika Creek. Muskingum County serves as a regional center for agribusinesses including grain and feed suppliers, livestock marketing facilities, farm machinery dealers and retail horticultural sales. (Information provided by the Ohio State University Extension website) Muskingum County, Ohio Comprehensive Annual Financial Report For the Year Ended December 31, 2012 Debra J. Nye Muskingum County Auditor Prepared by the Muskingum County Auditor’s Office Debra J. Nye Muskingum County Auditor Office of the County Auditor Real Property Division Beth Iden, Chief Administrator Kate Fitzgerald Velma J. Martin Holly Kohler Ann Bonifant Tina Huebner Paula Huffman Mobile Home Division Regina K. Price Jodi Wilson Appraisal Division Todd Hixson Steve Neilley Brent Huffman Geographic Information System Brett Stottsberry Andrew Roberts Fiscal Service Division Michael P. Babcock, Chief Administrator Jan E. Bates Jennifer Wilson Sheila Mills Sharon Smart Brenda Ellis Mollye A. Beale Inspector of Weights and Measures Don Lang INTRODUCTORY SECTION Muskingum County, Ohio Comprehensive Annual Financial Report For the Year Ended December 31, 2012 Table of Contents Page I. Introductory Section Table of Contents ................................................................................................................................ i Transmittal Letter ................................................................................................................................ vi GFOA Certificate of Achievement ...................................................................................................... xiv Elected Officials .................................................................................................................................. xv Organizational Chart ........................................................................................................................... xvi II. Financial Section Independent Auditor’s Report ............................................................................................................ 1 Management’s Discussion and Analysis ............................................................................................ 4 Basic Financial Statements Government - Wide Financial Statements: Statement of Net Position ................................................................................................... 15 Statement of Activities ........................................................................................................ 16 Fund Financial Statements: Balance Sheet - Governmental Funds ................................................................................. 18 Reconciliation of Total Governmental Fund Balances to Net Position of Governmental Activities .......................................................................... 20 Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds .............................................................................. 22 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities ............................. 24 Statements of Revenues, Expenditures, and Changes in Fund Balances - Budget (Non-GAAP Basis) and Actual General Fund .................................................................................................................... 25 Public Assistance Fund .................................................................................................... 26 County Home Levy Fund ................................................................................................. 27 Starlight School Levy Fund ............................................................................................. 28 Children Services Levy Fund ........................................................................................... 29 Statement of Fund Net Position - Proprietary Funds ............................................................ 30 Statement of Revenues, Expenses, and Changes in Fund Net Position - Proprietary Funds ......................................................................................... 31 Statement of Cash Flows - Proprietary Funds ....................................................................... 32 Statement of Fiduciary Assets and Liabilities - Agency Funds............................................. 34 Notes to the Basic Financial Statements ..................................................................................... 35 (continued) i Muskingum County, Ohio Comprehensive Annual Financial Report For the Year Ended December 31, 2012 Table of Contents (Continued) Page Combining Statements and Individual Fund Schedules: General Fund: Fund Description ................................................................................................................. 103 Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget (Non-GAAP Basis) and Actual ......................................................................................... 104 Combining Statements - Nonmajor Governmental Funds: Fund Descriptions ............................................................................................................... 113 Combining Balance Sheet - Nonmajor Governmental Funds ............................................. 114 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Nonmajor Governmental Funds ............................................................. 115 Special Revenue Funds: Fund Descriptions ............................................................................................................... 116 Major Special Revenue Funds: Schedules of Revenues, Expenditures, and Changes in Fund Balances - Budget (Non-GAAP Basis) and Actual - Individual Major Special Revenue Funds: Public Assistance Fund ................................................................................................... 119 County Home Levy Fund ................................................................................................ 120 Starlight School Levy Fund ............................................................................................ 121 Children Services Levy Fund .......................................................................................... 122 Nonmajor Special Revenue Funds: Combining Balance Sheet - Nonmajor Special Revenue Funds ......................................... 123 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Nonmajor Special Revenue Funds ......................................................... 130 Schedules of Revenues, Expenditures, and Changes in Fund Balances - Budget (Non-GAAP Basis) and Actual - Individual Nonmajor Special Revenue Funds: Dog and Kennel Fund ....................................................................................................... 138 Child Support Enforcement Agency Fund ........................................................................ 139 Childrens’ Services Trust Fund ......................................................................................... 140 Real Estate Assessment Fund ............................................................................................ 141 Redevelopment Tax Equivalent Fund ............................................................................... 142 Miscellaneous Federal Grants Fund .................................................................................. 143 Access Visitation Grant Fund ........................................................................................... 144 Delinquent Real Estate Tax and Assessment Collection Fund.......................................... 145 Homeland Security Fund ................................................................................................... 146 Tuberculosis Clinic Fund .................................................................................................. 147 (continued) ii Muskingum County, Ohio Comprehensive Annual Financial Report For the Year Ended December 31, 2012 Table of Contents (Continued) Page Block Grants Fund ............................................................................................................ 148 County Courts Fund .......................................................................................................... 149 Community Correction Fund ............................................................................................ 150 Home Detention (Electronic Monitor) Fund ....................................................................

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