20- AUDITOR OF STATE. Box 1L40 colfimbus, ohro METROPOLITAN PARK DISTRICT CASH BASIS ANNUAL FINANCIAL REPORT TO MEMBER COUNTIES: p. o.

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1 METROPOLITAN PARK DISTRICT CASH BASIS ANNUAL FINANCIAL REPORT TO AUDITOR OF STATE p. o. Box 1L40 colfimbus, ohro \140 (800) t9 13 FOR THE YEAR ENDED DECEMBER 31, 13 THIS IS AN UNAUDITED FINANCIAL STATEMENT 20- MEMBER COUNTIES: aud-0014

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3 METROPOLITAN PARK DISTRICT - COI-]NTY OF ANNUAL FINANCIAL REPORT TO THE OHIO AUDITOR OF STATE FOR THE YEAR ENDED DECEMBER 3T, TABTE OF CONTENTS Page(s) CASHRECONCILIATION J SUMMARY OF RECEIPTS, EXPENDITURES AND BALANCES 4 STATEMENT OF RECEIPTS, DISBURSEMENTS AND CHANGES IN FUND BALANCES 5-11 COMPARISON OFBUDGET AND ACTUAL RECEIPTS t2 COMPARISON OF DISBI.]RSEMENTS AND ENCUMBRANCES WITH ÐGENDITURE AUTHORITY 13 SCIIEDULE OF INTERzuND TRANSFERS t4 MEMO PAGE 15

4 CASH RECONCILIATION AS OF DECEMBER 31, 2013 Page 3 SUBTOTALS TOTALS FUND CASH BALANCES *DEPOSITORY BALANCES PNC Bank 8,636,967 PNC Bank - Escrow # ,274 PNC Bank - Escrow # 17 - Metro Park Board - Franklin County 29,648 Page Fund Star Ohio Fifth Third Bank ,336,581 TOTAL DEPOSITORY BALANCES 9,099,888 5a ,716 INVESTMENTS: Treasury Bonds and Notes Certificates of Deposit 2,013,384 Other Investments 457,296 10a ,412,355 NCC Money Market TOTAL INVESTMENTS 2,470, & 11a Trust 726,016 CASH ON HAND: Cash on Hand 1,275 Cash in Transit to Depository 1,480 GRAND TOTAL 11,535,668 TOTAL CASH ON HAND 2,755 TOTAL TREASURY BALANCE 11,573,322 Less: Outstanding Checks and Warrants, December 31, ,654 37,654 TOTAL BALANCES, DECEMBER 31, ,535,668 (Must Equal Fund Cash Balances) MORTGAGE REVENUE DEBT SERV. & DEBT SERVICE RESERVE FUNDS (Cash and investments in Hands of Trustees) PAYROLL CLEARANCE ACCOUNT BOND AND COUPON CLEARANCE ACCOUNT *NOTE List All Depository Balances, Do Not Include Payroll or Bond and Coupon Depository Clearance Accounts, Show Name(s) of Depository(s)

5 METROPOLITAN PARK DISTRICT - COUNTY OF FRANKLIN SUMMARY OF RECEIPTS, EXPENDITURES AND BALANCES FOR THE FISCAL YEAR ENDED DECEMBER 31, 2013 Page 4 BALANCE BALANCE FUND JAN 1, 2013 RECEIPTS TRANSFERS IN TOTAL EXPENDITURES TRANSFERS OUT DEC 31, ,161,239 22,781,052 25,942,291 15,855, ,000 9,336, ,439 1,059, ,000 1,316,639 1,255,923 60, ,384,002 3,447, ,000 10,331,100 8,918,743 1,412,356 Trust 696,242 29, , ,016 TOTALS 10,248,922 27,317, ,000 38,316,045 26,030, ,000 11,535,669 For Park District Records Trust Fund Breakout BALANCE BALANCE JAN 1, 2013 Receipts Transfers In Total Expenditure Transfers Out DEC 31, Beck 19,882 19,882 19, Thomas 372,763 3, , , Replacement Hambleton 24,961 24,961 24,961 Inniswood 278,637 26, , ,308 Subtotals 696,242 29, , ,017 Inniswood Foundation 0 0 Totals 696,242 29, , ,017

6 FUND Page 5 BALANCE, JANUARY 1, ,161,239 REVENUE RECEIPTS S-57 Real Estate Tax 19,308,828 S-58 Tangible Personal Property Tax 23,091 S-59 Local Government Fund 2,202,874 S-60 Local Govt. Revenue Assistance Fund S-61 Grants 3,783 S-62 Investment Income 14,174 S-63 Gifts and Donations 43,817 S-64 Fees 338,423 S-65 Fines 1,796 S-66 Sale of Fixed Assets 7,372 S-67 Other Revenue 267,382 TOTAL REVENUE RECEIPTS 22,211,541 NON-REVENUE RECEIPTS S-68 Refunds 224,373 S-69 Reimbursements 344,119 S-70 Sales Tax and Security Deposits S-71 Other - Damages, settlements, etc. 1,019 S-72 Transfers TOTAL NON-REVENUE RECEIPTS 569,511 TOTAL FUND 27 RECEIPTS 22,781,052 TOTAL BEGINNING BALANCE PLUS RECEIPTS 25,942,291 EXPENDITURES S-63 Salaries - Employees 8,117,848 S-64 Sales Tax and Security Deposits S-65 Materials 1,035,063 S-66 Equipment 423,732 S-67 Contracts - Repair 114,958 S-68 Contracts - Services 1,885,919 S-69 Grants S-70 Rentals 54,730 S-71 Advertising and Printing 554,288 S-72 Travel and Expenses 4,713 S-73 Public Employees' Retirement 1,211,785 S-74 Workers' Compensation 111,032 S-74a Unemployment Compensation 3,952 S-75 Refunds 31,023 S-76 Other Expenses - Fringes, Medicare 2,306,668 S-77 Transfers 750,000 TOTAL EXPENDITURES 16,605,710 BALANCE, DECEMBER 31, ,336,581 RESERVE FOR ENCUMBRANCES, DECEMBER 31, 2013

7 FUND Page 5A BALANCE, JANUARY 1, ,439 REVENUE RECEIPTS S-59 Real Estate Tax S-60 Tangible Personal Property Tax S-61 Grants S-62 Investment Income S-63 Gifts and Donations S-64 Fees 803,330 S-65 Sales 218,268 S-66 Fines S-67 Local Government Fund TOTAL REVENUE RECEIPTS 1,021,599 NON-REVENUE RECEIPTS S-68 Sales Tax S-69 Reimbursements 35,724 S-70 Notes S-71 Other - Damages, settlements, etc. 1,877 S-72 Transfers 250,000 TOTAL NON-REVENUE RECEIPTS 287,601 TOTAL FUND 30 RECEIPTS 1,309,200 TOTAL BEGINNING BALANCE PLUS RECEIPTS 1,316,639 EXPENDITURES S-63 Salaries - Employees 636,537 S-64 Sales Tax S-65 Merchandise for resale 75,437 S-65A Materials 118,344 S-66 Equipment 15,591 S-67 Contracts - Repair S-68 Contracts - Services 138,490 S-69 Grants S-70 Rentals 646 S-71 Advertising and Printing 3,795 S-72 Travel and Expenses S-73 Public Employees' Retirement 87,657 S-74 Workers' Compensation 5,671 S-74a Unemployment Compensation S-75 Notes S-75A Refunds 8,165 S-76 Other Expenses - Fringes, Medicare 165,589 S-77 Transfers TOTAL EXPENDITURES 1,255,923 BALANCE, DECEMBER 31, ,716 RESERVE FOR ENCUMBRANCES, DECEMBER 31, 2013

8 FUND Page 10A BALANCE, JANUARY 1, ,384,002 REVENUE RECEIPTS Q-12 Real Estate Tax Q-13 Tangible Personal Property Tax Q-14 Grants 1,916,075 Q-15 Investment Income 3,779 Q-16 Gifts & Donations 88,363 Q-17 Other Receipts 1,000 TOTAL REVENUE RECEIPTS 2,009,216 NON-REVENUE RECEIPTS Q-18 Bonds Q-19 Notes Q-20 Refunds 1,436,162 Q-21 Other 1,719 Q-22 Transfers 500,000 TOTAL NON-REVENUE RECEIPTS 1,937,881 TOTAL FUND RECEIPTS 3,947,098 TOTAL BEGINNING BALANCE PLUS RECEIPTS 10,331,100 EXPENDITURES Q-9 Contracts - Services 153,543 Q-10 Contracts - Projects 2,059,278 Q-11 Land Purchase and Improvements 4,184,221 Q-12 Furnishings and Equipment Q-13 Compensation and Damages Q-14 Legal Fees Q-15 Advertising and Printing Q-16 Notes 2,501,590 Q-17 Expenses/Refunds/Interest 20,111 Q-18 Transfers TOTAL EXPENDITURES 8,918,743 BALANCE, DECEMBER 31, ,412,356 RESERVE FOR ENCUMBRANCES, DECEMBER 31, 2013

9 Fund Page 10 BALANCE, JANUARY 1, REVENUE RECEIPTS S-59 Local Government Fund S-60 Local Govt. Revenue Assistance Fund S-61 Grants S-62 Investment Income S-63 Gifts and Donations S-64 Fees S-65 Fines S-66 Sale of Fixed Assets S-67 Other Revenue TOTAL REVENUE RECEIPTS 0 NON-REVENUE RECEIPTS S-68 Refunds S-69 Reimbursements S-70 Sales Tax and Security Deposits S-71 Other - Damages, settlements, etc. S-72 Transfers TOTAL NON-REVENUE RECEIPTS 0 TOTAL FUND RECEIPTS 0 TOTAL BEGINNING BALANCE PLUS RECEIPTS 0 EXPENDITURES S-63 Salaries - Employees S-64 Sales Tax and Security Deposits S-65 Materials S-66 Equipment S-67 Contracts - Repair S-68 Contracts - Services S-69 Grants S-70 Rentals S-71 Advertising and Printing S-72 Travel and Expenses S-73 Public Employees' Retirement S-74 Workers' Compensation S-74a Unemployment Compensation S-75 Refunds S-76 Other Expenses - Fringes, Medicare S-77 Transfers TOTAL EXPENDITURES 0 BALANCE, DECEMBER 31, RESERVE FOR ENCUMBRANCES, DECEMBER 31,

10 TRUST FUNDS Page 11 BALANCE, JANUARY 1, ,242 REVENUE RECEIPTS U-1 Gifts, Devises and Bequests 29,753 U-2 Investment Income 21 U-3 Other Receipts Total Trust Fund Receipts 29,774 Total Beginning Balance plus Receipts 726,016 Expenditures U-1 Trust Fund Expenditures U-2 Trust Fund Transfers Total Expenditures 0 BALANCE, DECEMBER 31, ,016 RESERVE FOR ENCUMBRANCES, DECEMBER 31,

11 TRUST FUNDS - INNISWOOD FOUNDATION FUND Page 11A BALANCE, JANUARY 1, REVENUE RECEIPTS U-1 Gifts, Devises and Bequests U-2 Investment Income U-3 Other Receipts U-4 Transfers In TOTAL INNISWOOD FOUNDATION FUND RECEIPTS 0 TOTAL BEGINNING BALANCE PLUS RECEIPTS 0 EXPENDITURES U-1 Trust Fund Expenditures U-2 Transfers Out TOTAL EXPENDITURES 0 BALANCE, DECEMBER 31, RESERVE FOR ENCUMBRANCES, DECEMBER 31,

12 METROPOLITAN PARK DISTRICT - COUNTY OF FRANKLIN COMPARISON OF BUDGETED AND ACTUAL RECEIPTS FOR THE FISCAL YEAR ENDED DECEMBER 31, 2013 Page 12 ESTIMATED RECEIPTS- ACTUAL VARIANCE FUND AMENDED CERTIFICATE RECEIPTS FAVORABLE OF RESOURCES (UNFAVORABLE) ,891,740 22,781, ,312 METROPOLITAN PARK DISTRICT ,350,000 1,309,200 (40,800) ,556,000 3,947,098 (1,608,902) CONSTRUCTION TRUST 0 TOTALS 28,797,740 28,037,350 (760,390) NOTE: INCLUDE "TRANSFERS IN" UNDER "ACTUAL RECEIPTS"

13 METROPOLITAN PARK DISTRICT - COUNTY OF FRANKLIN COMPARISON OF DISBURSEMENTS AND ENCUMBRANCES WITH EXPENDITURE AUTHORITY FOR THE FISCAL YEAR ENDED DECEMBER 31, 2013 Page 13 RESERVE FOR RESERVE FOR ENCUMBRANCES APPROPRIATIONS DISBURSEMENTS ENCUMBRANCES VARIANCE FUND AS OF PRECEDING FOR YEAR ENDED TOTAL FOR YEAR ENDED AS OF TOTAL FAVORABLE DECEMBER 31, DECEMBER 31, DECEMBER 31, DECEMBER 31, (UNFAVORABLE) ,066 21,440,450 21,555,516 16,605, ,718 16,753,428 4,802,088 METROPOLITAN PARK DISTRICT ,415 1,306,500 1,308,915 1,255, ,255,923 52, ,148,521 6,400,000 10,548,521 8,918, ,265 9,913, ,513 CONSTRUCTION TRUST TOTALS 4,266,002 29,146,950 33,412,952 26,780,376 1,141,983 27,922,359 5,490,593 NOTE: INCLUDE "TRANSFERS OUT" UNDER "DISBURSEMENTS"

14 METROPOLITAN PARK DISTRICT - COUNTY OF FRANKLIN SCHEDULE OF INTERFUND TRANSFERS FOR THE FISCAL YEAR ENDED DECEMBER 31, 2013 Page 14 STATUTORY FROM WHAT FUND DATE AMOUNT AUTHORITY TO WHAT FUND FUND 27 January ,000 Fund 30 FUND 27 February ,000 Fund 30 FUND 27 March ,000 Fund 30 FUND 27 April ,000 Fund 30 FUND 27 August ,000 Fund 29 FUND 27 December ,000 Fund 30 FUND 27 FUND 27 FUND 27 FUND 27 FUND 27