FAIRFIELD COUNTY, OHIO
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1 FAIRFIELD COUNTY, OHIO Popular Annual Financial Report For the Year Ended December 31, 2013 Issued by Jon A. Slater, Jr. Fairfield County Auditor
2 About the Cover Flight of the Hawk Park What started as a simple Welcome sign for visitors entering the Sugar Grove area has grown into a sixacre sculpture park. The Flight of the Hawk Park is situated just off State Route 33 and features life-size metal sculptures of Ohio s native wildlife. Visitors to Flight of the Hawk are met by a turkey vulture, wild turkeys, female and male white-tailed deer, and the expansive 2,500-pound red-tailed hawk perched on its nest 42 feet above the ground. The hawk features a fourteen feet wingspan and is composed of 3,000 torch-cut pieces that were carefully shaped and welded into place by local artist Ric Leichliter, who has constructed all the sculptures in the park to date. The Historical Parks Commission continues to develop this unique combination of public art and environmental education. Other sculptures will be added, representing a variety of Ohio wildlife such as raccoons, deer, geese and many others. Appropriate landscaping and plantings will accompany each sculpture along with an explanation of the role played by this particular animal in a healthy ecosystem. Individuals, groups, and corporations interested in commissioning additional life-sized wildlife sculptures of other woodland animals can make a donation by contacting the Historical Parks office at (740) You can leave a legacy or memorialize a family member or friend and at the same time show your support for the preservation of Ohio s wildlife. To see photos of Fairfield County's covered bridges, historical buildings, nature preserves, and to learn more about the Fairfield County Historical Parks Commission, please call (740) or visit the website Additional copies of this report may be obtained from: Fairfield County Auditor s Office 210 E. Main Street Lancaster, Ohio Phone requests can be made at (740) or (740) (fax). A PDF version of this report is available online at:
3 TABLE OF CONTENTS Contents / Awards... 1 Letter to Citizens of Fairfield County... 2 Fairfield County Government... 3 Financial Overview... 4 Financial Activity Statement... 5 Where the Money Came From and Where the Money Was Spent... 6 County Program Activities... 7 Financial Position Statement... 8 Summary of Capital Assets... 9 The County s Debt Instruments and Summary of Debt Obligations Tax Revenues Ten Largest Taxpayers in A Brief History of Fairfield County Principal Employers Major Goals and Accomplishments How to Contact Us AWARDS Fairfield County participates in various awards programs sponsored by the Government Finance Officer s Association (GFOA). Each individual program has certain requirements that must be met in order to qualify. During fiscal year 2013, the County received the following financial awards: Certificate of Achievement for Excellence in Financial Reporting Given for outstanding preparation of the Comprehensive Annual Financial Report The County received this award in 2013 for the 24 th consecutive year. Award for Outstanding Achievement in Popular Annual Financial Reporting Given for outstanding preparation of the Popular Annual Financial Report The County received this award in 2013 for the 12th consecutive year. Charts Revenues and Expenses for Revenues and Expenses Trend Analysis... 7 Direct Expenses and Program Revenues... 7 Total Net Position Trend Analysis... 9 Debt Outstanding Trend Analysis The County s Long-Term Debt Breakdown of Tax Collections in Property Values and Tax Collections County Population County Employee Workforce Unemployment Rate Trend Unemployment Rates for Comparable Counties
4 Citizens of Fairfield County I am pleased to present the Fairfield County, Ohio Popular Annual Financial Report (PAFR), for the year ended December 31, This report provides a brief analysis of the sources of County revenues and where those dollars are spent, the County s financial position, an overview of local economic trends, and major goals and accomplishments. Above all, it is designed to present a more readable and understandable financial report. The information in this report was drawn from the financial information appearing in the 2013 Fairfield County Comprehensive Annual Financial Report (CAFR). The CAFR was prepared in conformance with generally accepted accounting principles (GAAP) 20and was audited by the Ohio Auditor of State, receiving an unmodified opinion. An unmodified opinion means that the general purpose financial statements of the County are fairly presented in all material respects. The CAFR consists of 275 pages of detailed financial statements, notes, schedules, and reports. The PAFR is a condensed, more user-friendly financial report intended to provide highlights of the primary government from the County s CAFR. The CAFR contains information from all Fairfield County funds and is designed to bring greater awareness of the financial condition of our County to its citizens and other interested parties. This report is unaudited and is presented on a non-gaap basis. The major differences between GAAP and non-gaap reporting deals with not including component units and in the presentation of segregated funds, as well as full disclosure of all material financial and non-financial events in notes to the financial statements. Individuals who desire to review GAAP basis, full disclosure financial statements should refer to the County s CAFR, which is available from the County Auditor s office and online at: The Fairfield County Popular Annual Financial Report is presented as a means of enhancing the public s confidence in County government and the stewardship of its elected officials through easier, more reader-friendly financial reporting. As you review the following pages, I invite you to share any questions, concerns, or recommendations you may have. Please call the Fairfield County Auditor s Office with questions, comments, or suggestions regarding this report at (740) Sincerely, Jon A. Slater, Jr. Fairfield County Auditor - 2 -
5 Your Fairfield County Government The County provides citizens with a wide range of services including the following: human and social services, health and community assistance services; civil and criminal justice system services; road, bridge, and building maintenance; water and sewer utility services; and general and administrative support services provided by the offices of the Commissioners, Auditor, Treasurer, Prosecutor, and Recorder
6 FINANCIAL OVERVIEW The County s financial activities are accounted for primarily in governmental activities where the focus is not profit or loss, but rather on services rendered and the cost to provide those services. The County s business-type activities, similar to those found in the private sector, are accounted for in the Sewer, Water, and Airport Fuel Operations enterprise funds. Revenues are monies the County receives from a variety of sources to pay for the services it provides. Program revenues include: Charges for services licenses, permits, and other fees, fines, forfeitures, and charges paid by the recipients of goods or services offered by County programs. Operating (and Capital) grants, contributions and interest grants and contributions received from other governments, organizations and individuals that are restricted in some manner; investment earnings that are restricted to meeting the operational or capital requirements of a particular program. General revenues are those revenues that are not classified as program revenues. All taxes, even those that are levied for a specific purpose, are considered general revenues. Unrestricted grants and entitlements- Revenue from grants and passthrough monies administered by the State of Ohio that are not restricted on their use. Unrestricted interest- Monies earned through the County Treasurer s investments of cash on hand not needed for current period services. Expenses are the amounts spent to provide services to citizens. Legislative and executive expenses are the costs incurred for the County s administrative offices, including the Auditor, Commissioners, Treasurer, Prosecutor, and Recorder. Legislative and executiveintergovernmental expenses are Commissioner allocations made to local governments. Judicial expenses are the costs of administrating justice through the Fairfield County Courts system. Public safety expenses are the costs of the Coroner, Probation, and Sheriff s departments. Public safetyintergovernmental expenses are the costs to assist in operating the Fairfield-Hocking Major Crimes Investigation Unit. Public works expenses are the costs incurred by the Engineer to maintain county roads and bridges. Health expenses include services provided by the Developmental Disabilities Board, Dog and Kennel, and the Alcohol, Drug Addiction and Mental Health Board. Human services expenses are the costs of operating the Job and Family Services and Veteran Services Commission departments. Urban redevelopment and housing expenses are the costs of the urban improvement program Urban redevelopment and housing-intergovernmental expenses are costs to operate the Community Development Block Grant program on behalf of other local governments. Transportation expenses are costs related to the Fairfield County Airport. Interest and fiscal charges expenses are interest and principal payments made for County debt. Sewer, water, and airport fuel operations expenses are the costs to operate the County s business-type activity, providing sewer and water services to ever growing portions of the county and upkeep and operation of airport fuel tanks.
7 FINANCIAL ACTIVITY STATEMENT The Changes in Net Position Statement, traditionally known by many as the income statement, is designed to provide a record of the money received and spent by the County during the past year. Changes in Net Position For the Year Ended December 31, 2013 Govern- Business- Total mental type Primary Activities Activities Government REVENUES Program Revenues Charges for services... $ 17,551,713 $ 6,656,987 $ 24,208,700 Operating grants, contributions, and interest... 31,297,106-31,297,106 Capital grants, contributions, and interest... 1,820, ,920 2,386,616 General Revenues Taxes: Property and other taxes... 23,228,219-23,228,219 Real property transfer taxes... 1,298,789-1,298,789 Lodging tax , ,927 Sales taxes... 18,626,082-18,626,082 Unrestricted grants and entitlements... 4,041,008-4,041,008 Unrestricted interest ,788 13, ,114 Gain on sale of capital assets Other... 1,455,540 29,549 1,485,089 Total Revenues... 99,908,868 7,266, ,175,588 EXPENSES General government: Legislative and executive... 11,995,690-11,995,690 Intergovernmental... 1,574,482-1,574,482 Judicial... 8,161,601-8,161,601 Public safety... 17,294,959-17,294,959 Intergovernmental , ,248 Public works... 12,142,546-12,142,546 Health... 20,795,110-20,795,110 Human services... 22,065,507-22,065,507 Urban redevelopment and housing... 1,124,125-1,124,125 Intergovernmental , ,227 Transportation , ,912 Interest and fiscal charges , ,684 Business-type activities: Sewer ,310,519 3,310,519 Water ,707,090 2,707,090 Airport fuel operations , ,829 Total Expenses... 96,829,091 6,399, ,228,529 Increase (decrease) in net position... 3,079, ,282 3,947,059 Net position - beginning of year ,635,190 43,279, ,914,566 Net position - end of year... $ 231,714,967 $ 44,146,658 $ 275,861,625 Net position for governmental activities increased by $3,079,777 in 2013 compared to a $996,027 increase in This is attributed mainly to increases in sales taxes and unrestricted grants and entitlements and decreases in health and human services expenses that were due to decreases in state and federal grants providing services and providing human services to the citizens of the County, respectively. These items were offset by a decrease in charges for services and judicial and public safety expenses in Net position for business-type activities increased $867,282 in 2013 compared to a decrease of $57,624 in 2012 due to increases in charges for services, capital contributions, and tap-in fees and decrease in expenses
8 WHERE THE MONEY CAME FROM Fairfield County Revenues for 2013 $107,175,588 Fairfield County revenue increased by $2,207,632 from This is mainly due to increases in taxes, grants and contributions, and other revenues that are offset by a decrease in charges for services. WHERE THE MONEY WAS SPENT Fairfield County Expenses for 2013 $103,228,529 Fairfield County expenses decreased by $801,024 from 2012 mainly due to decreases in human services, health, water and sewer, that are offset by increases in public safety and judicial expenses
9 REVENUES AND EXPENSES TREND ANALYSIS Past Five Years COUNTY PROGRAM ACTIVITIES This chart compares direct expenses and program revenues for each major function of the County. Direct expenses are specifically associated with a service, program, or department and therefore clearly identifiable to a particular function. Program revenues include (1) charges paid by the recipient of the goods or services and (2) grants, contributions, and interest that are restricted to meeting the operational or capital requirements of a particular program. The comparison of direct expenses with program revenues identifies the extent to which each governmental function is self-financing or else draws from the general revenues of the County. The County s human services, health, public safety, and legislative and executive, expenses accounted for the majority of costs not covered by program revenues. The health excess costs were funded with the County s tax revenues and the human services, public safety, and legislative and executive excess costs were funded with the County s general revenues. Direct Expenses and Program Revenues (amounts in millions) - 7 -
10 FINANCIAL POSITION STATEMENT The Statement of Net Position, traditionally known by many as the balance sheet, is designed to provide a picture of the major components of the primary government s financial position at the end of the year. Statement of Net Position December 31, 2013 Governmental Business-type Activities Activities Total Assets Cash... $ 57,811,447 $ 8,721,010 $ 66,532,457 Receivables... 47,201,666 1,230,548 48,432,214 Capital assets ,045,091 54,146, ,191,587 Other assets... 2,574,767 79,253 2,654,020 Total Assets ,632,971 64,177, ,810,278 Deferred Outflows of Resources Deferred Charge on Refunding ,032 1,275,921 2,227,953 Liabilities Accrued wages and benefits... 1,510,438 44,484 1,554,922 Payables... 4,186, ,188 4,629,044 Due to other governments... 1,437,118 65,616 1,502,734 Bonds, loans, leases payable, and compensated absences... 20,610,385 20,511,081 41,121,466 Other liabilities , , ,141 Total Liabilities... 28,078,737 21,306,570 49,385,307 Deferred Inflows of Resources Property Taxes... 23,791,299-23,791,299 Net Position - excess of Assets and Deferred Outflows of Resources over Liabilities and Deferred Inflows of Resources... $ 231,714,967 $ 44,146,658 $ 275,861,625 Assets are those items owned by the County that will provide a benefit in the future. Cash is the amount of physical cash held by the County in checking accounts and on hand for purposes of paying expenses. Receivables represent the amounts that are owed to the County and are expected to be paid over the course of the next twelve months. Capital assets represents furniture, equipment, vehicles, land, buildings, water and sewer lines, and the County s roads and bridges infrastructure that provide for an economic benefit to the County of more than one year. Deferred Outflows of Resources represent a consumption of net position that applies to a future period and will not be recognized as an outflow of resources until then. Deferred Charge on Refunding results from the difference in the carrying value of refunded debt and its acquisition price. This amount is deferred and amortized over the shorter of the life of the refunded or refunding debt. Liabilities are those items that the County owes to individuals, companies, other governments, and lenders. Accrued wages and benefits are those payments that the County owes to employees for salaries, the associated benefits, and accrued leave. Payables are those payments that the County owes to companies or individuals who supply services or goods to the County. Due to other governments are primarily the amounts owed to other governments outside the County for goods or services provided by them to the County. Bonds, loans, leases payable, and compensated absences are the amounts owed for the issuance of debt and compensation of absences on which the County still owes. Deferred Inflows of Resources represent an acquisition of net position that applies to a future period and will not be recognized as an inflow of resources until that time. Property Taxes represent the amounts for which there is an enforceable legal claim as of December 31, 2013 but which were levied to finance fiscal year 2014 operations
11 TOTAL NET POSITION TREND ANALYSIS Past Five Years Total net position represents the difference between the financial assets and deferred outflows of resources of the County and the liabilities which it must pay and deferred inflows of resources. The amount provides the net worth of the County. SUMMARY OF CAPITAL ASSETS Capital assets are defined as property and equipment owned by the County and purchased by each department as needed. This summary is the total dollar amount of governmental activity assets, net of depreciation, held by the County. Governmental activity capital assets decreased from $176.0 million to $175.0 million, a net decrease of $1.0 million in calendar year The decrease is primarily due to an increase in the current year accumulated depreciation which is offset by increases in buildings and improvements and infrastructure lines with major additions being the Board of Developmental Disabilities and Commissioner building improvements and road and bridge projects. SUMMARY Land... $ 5,507,452 $ 5,507,452 Buildings and Improvements... 24,026,101 24,481,281 Improvements other than buildings... 2,879,395 3,008,766 Equipment... 2,166,409 2,248,267 Furniture and fixtures , ,794 Infrastructure ,627, ,913,122 Vehicles... 1,382,235 1,353,217 Costruction in progress... 1,228,059 1,375,262 $ 175,045,091 $ 176,045,
12 THE COUNTY S DEBT INSTRUMENTS As of December 31, 2013 The County employs the use of several different types of debt instruments for short and long-term financing. Fairfield County s bond credit ratings are double-a which demonstrates the County s very strong creditworthiness relative to other United States municipal or tax-exempt issuers or issues. General Obligation Bonds are long-term debt instruments that are repaid from the County s general revenue sources. They are backed by the full faith and credit of the County. Recovery Zone Bonds are long-term debt instruments issued to pay for a portion of the cost of the utilities department administration building. They are repaid from revenues derived by the County s operation of the water and sewer systems. They are backed by the full faith and credit of the County. Special Assessment Bonds are issued to pay for improvements benefiting property owners. The property owners repay the County over a period of years for the debt. Long-Term Loans are debt instruments issued by the State of Ohio for various public works projects. The County s Sewer and Airport Construction Funds will repay these balances. Capital Leases are contracts made by the County s departments for the acquisition of assets such as copiers, mail machines, and so forth. The departments pay for these contracts from their annual budgets. SUMMARY OF DEBT OBLIGATIONS For the Year Ended December 31, 2013 SUMMARY Balance at Balance at Additions Deletions General Obligation Bonds... $ 32,303,497 $ 2,945,000 $ 2,850,758 $ 32,397,739 Recovery Zone Bonds... 3,155,000-80,000 3,075,000 Special Assessment Bonds... 1,135,188-80,504 1,054,684 Long-Term Loans ,773 50, , ,060 Capital Leases , , , ,836 $ 38,256,377 $ 3,101,742 $ 4,130,800 $ 37,227,319 DEBT OUTSTANDING TREND ANALYSIS Past Five Years Allocation of County Debt Percent Amount Governmental Funds 45.3% $ 16,864,982 Water and Sewer Funds (self-funded) 54.7% 20,362,337 $ 37,227,319 Self-Funded Long-Term Debt are debt obligations whose principal and interest are payable from revenue sources for which the debt was originally issued
13 THE COUNTY S LONG-TERM DEBT As of December 31, 2013 Total Long-Term Debt $37,227,319 General Long-Term Debt $15,193,154 Self-Funded Long-Term Debt $22,034,
14 TAX REVENUES During 2013, the County s governmental activities received $44.5 million in tax revenue and $99.9 million in total revenues. Property taxes account for approximately $23.2 million or 23.2 percent, real property transfer taxes approximately $1.3 million or 1.3 percent, and lodging taxes approximately $193,000 or 0.2 percent for approximately $24.7 million, or 24.7 percent, of total governmental revenues. Sales taxes, which are received from the state for vendor collections of the tax paid, provided approximately $18.6 million, or 18.6 percent, of total governmental revenues. Motor Vehicle licenses provided approximately $1.2 million or 1.2 percent of total governmental revenues. Breakdown of Tax Collections in 2013 $44,502,537 Ten Largest Taxpayers in County in 2013 Enterprise Nature of Business Value To Be Taxed Rockies Express Pipeline LLC Natural gas utility $64,440,430 Ohio Power Company Electric utility $46,239,910 Columbia Gas Transmission Natural gas utility $34,290,440 South Central Power Electric utility $24,710,980 Glimcher River Valley Mall LLC Developer $17,255,000 Canam PO LP Manufacturer $9,055,350 Texas Eastern Transmission LP Electric utility $6,884,310 Creekside Acquisition Apartments $6,735,760 Anyi Apartments LLC Apartments $6,518,750 Pickerington Apartments LLC Apartments $6,232,
15 PROPERTY VALUES AND TAX COLLECTIONS Property Values for the Last Ten Years Property Tax Collections for the Last Ten Years With the implementation of GASB Statement No. 34 in 2003, the tax collections for that year and all subsequent years are presented on the accrual basis of accounting which recognizes revenue in the year for which the taxes are levied. Tangible personal property taxes are being gradually phased out over the next several years. The property tax collections chart for all years has been restated to reflect current tax collections and do not include homestead and rollback
16 A BRIEF HISTORY OF FAIRFIELD COUNTY The County of Fairfield was created by proclamation of the Northwest Territory on December 9, Resident s named the county after the area s fair fields. Located in the south-central portion of Ohio, Fairfield County is adjacent to Licking, Perry, Hocking, Pickaway, and Franklin Counties. The County is predominantly rural, with less than two percent of the County s 506 square miles consisting of urban areas. PRINCIPAL EMPLOYERS Number Percentage of of Total County Employer Nature of Business Employees Rank Employment Fairfield Medical Center Health Care-Hospital 1, % Anchor Hocking Manufacturer-Glassware 1, % Pickerington Schools Public Education % Fairfield County Government % Lancaster City Schools Public Education % Southeastern Correctional Institution Government Jail % Canal Winchester Schools Public Education % NIFCO Manufacturing % City of Lancaster Government % Ralston Manufacturing % Total 7, % Total Employment Within County 70,
17 COUNTY POPULATION The Ohio Department of Development provided the estimates for and The year 2010 is an actual count from the U.S. Census Bureau. COUNTY EMPLOYEE WORKFORCE By Function of Government These employees are paid from revenues in the governmental funds and in the enterprise funds
18 UNEMPLOYMENT RATE TREND Source: Ohio Labor Market Information In 2013, the County s unemployment rate decreased slightly from 6.5% to 6.4%. The County s unemployment rates have been better than state and national averages. Since 2010, Fairfield County s employment rate has seen a slight steady increase. The County is able to attract and retain business due to a diversified workforce, infrastructure and access to transportation, and low cost of living. UNEMPLOYMENT RATES FOR COMPARABLE COUNTIES Source: Office of Workforce Development, Bureau of Labor Market Information In comparing Fairfield County s unemployment rate to other counties, Fairfield County remains stable and lower than counties of similar size in the state
19 MAJOR GOALS AND ACCOMPLISHMENTS Phoenix Electrotek broke ground May 8, 2013 for a new $2 million manufacturing facility in Rockmill Corporate Park, doubling their current space to 30,000 square feet and retaining 25 jobs in the County. The Canada-based company manufactures and distributes electronic wire, components and cable assemblies. Fairfield Medical Center, a nonprofit 501(c) 3 hospital, broke ground on a $38 million facility renovation on September 12, 2013 that will expand the hospital s main campus. Highlights of the twostory facility plan include 11 operating rooms, a new surgery wing, joining the main hospital and the pavilion, advanced technology, family-friendly support areas, and 36 new private patient rooms with the goal of making all rooms private rooms. Construction is scheduled to be completed by December Cinemark Holdings, Inc., one of the world s largest motion picture exhibitors, began construction in November 2013 to build a new 10 screen, all-digital movie theater. The complex will feature the company s new Cinemark NextGen design concept which includes state-of-the-art viewing environment with wall-to-wall, ceiling-to-floor screens in all auditoriums, 4K digital projection, and enhanced sound systems. During 2013, Worthington Industries, Inc. s Pressure Cylinders Division added 37 production and engineering positions to their subsidiary Westerman Companies existing 149-employee workforce. Plans call for more than $3.5 million in capital investment as part of their expansion over the next three years. Fairfield Homes, Inc., a developer of single family home and subdivisions, commercial construction, historic restorations, and multifamily housing, began construction in July 2013 for a $5 million 21- unit apartment complex, the Pearl House Project, for people recovering from substance abuse
20 HOW TO CONTACT US Fairfield County Website ELECTED OFFICIALS Board of Commissioners Steven A. Davis... (740) Mike Kiger... (740) David Levacy... (740) Auditor Jon A. Slater, Jr.... (740) Acting Clerk of Courts Joseph T. Clark... (740) Coroner Dr. Thomas Vajen... (740) Engineer Jeremiah Upp... (740) Prosecutor Gregg Marx... (740) Recorder Gene Wood... (740) Sheriff Dave Phalen... (740) Treasurer Brian S. Kuhn, CPA.... (740) Court of Common Pleas: General Judge Richard Berens... (740) Judge Chris A. Martin... (740) Court of Common Pleas: Probate and Juvenile Judge Terre L. Vandervoort... (740) Court of Common Pleas: Domestic Relations Judge Laura Smith... (740) PRINCIPAL APPOINTED OFFICIALS AND DEPARTMENT HEADS Executive Director to Commissioners Carri Brown... (740) Human Resources Director Aundrea Cordle... (740) Board of Elections Director Susan L. Bloom... (740) Facilities Operations Manager Dennis Keller... (740) Dog Shelter Warden Todd McCullough... (740) Utilities Director Tony Vogel... (740) Department of Job and Family Services Director Michael Orlando... (740) Alcohol, Drug Addiction and Mental Health Board Director Rhonda Myers... (740) Developmental Disabilities Board Superintendent John Pekar... (740) Emergency Management Director Jon Kochis... (740) Economic Development Director Bob Clark... (740) Information Technology Administrator Randy Carter... (740) Geographical Information Systems Administrator David Burgei... (740) Veteran Services Commission Director Eddie Mohler... (740) Fairfield County Airport Authority President Glen Burns... (740)
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