LUCAS COUNTY, OHIO POPULAR ANNUAL FINANCIAL REPORT ISSUED BY ANITA LOPEZ, LUCAS COUNTY AUDITOR FOR THE FISCAL YEAR ENDED DECEMBER 31, 2009

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1 LUCAS COUNTY, OHIO POPULAR ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED DECEMBER 31, 2009 ISSUED BY ANITA LOPEZ, LUCAS COUNTY AUDITOR

2 The Government Finance Officers Association of the United States and Canada (GFOA) has given an Award for Outstanding Achievement in Popular Annual Financial Reporting to Lucas County, Ohio for its Popular Annual Financial Report for the fiscal year ended December 31, The Award for Outstanding Achievement in Popular Annual Financial Reporting is a prestigious national award recognizing conformance with the highest standards for preparation of state and local government popular reports. In order to receive an Award for Outstanding Achievement in Popular Annual Financial Reporting, a government unit must publish a Popular Annual Financial Report, whose contents conform to program standards of creativity, presentation, understandability, and reader appeal. An Award for Outstanding Achievement in Popular Annual Financial Reporting is valid for a period of one year only, and Lucas County has received the Award for 12 consecutive years (from 1997 to 2008). We believe our current report continues to conform to the Popular Annual Financial Reporting requirements, and we are submitting it to GFOA. Lucas County Auditor s Office CAFR/PAFR Squad (bottom row left to right): Samuel Olaniran, Joanne Melamed, Tom Nichter. Top row left to right: Mely Arribas, Shimeako Cole, Peter Rancatore, Lori Lamb, and Karla Hayes. Photography and graphics by Mely Arribas and Katie Stapleton.

3 Dear Lucas County Residents, In late 2009, our office concluded our Triennial Update, which examined sales trends in neighborhoods throughout the County. This Update ultimately resulted in an average decline of 12.8% for residential parcels. As a result of the Triennial Update and thousands of Informal Reviews and Board of Revision cases that our office accepted from property owners challenging their value, countywide appraised values are now more reflective of the current real estate market. However, the flip side of this housing bubble means that there is less funding in our local governments. Cognizant of the general direction of local government funding, I proactively met individually with each property tax levying government in our County in early 2009, so that preparations could be made for lower property tax revenue in Unfortunately, a ripple effect is still taking place in some of our communities: governments cutting services and/or adding revenue enhancements, whether it be by increasing taxes or adding user fees; neither of which is ideal for a constituency that is still struggling economically. However, know that we continue to develop tools inside of our Auditor s Real Estate Information System (AREIS) Online application to assist you in making informed decisions regarding property tax levies (the Levy Estimator & the Tax Distributor), and the value of your property (the Sales Report). With this, I present you with the Popular Annual Financial Report (PAFR) for Lucas County for the fiscal year ending December 31, This report not only provides an overview of Lucas County s finances, but also provides insight into the strategic direction of your Lucas County government. Information in this report was derived from the 2009 Lucas County Comprehensive Annual Financial Report (CAFR), a 238-page book detailing Lucas County s finances. Our CAFR received an unqualified opinion from our independent auditors Ernst & Young, LLP. An unqualified opinion is the most favorable opinion that can be rendered and means that Ernst & Young, LLP examined the County s books and records and determined that the financial statements present fairly, in all material respects, the financial position, operating results, and cash flows of the County in conformity with Generally Accepted Accounting Principles (GAAP). This PAFR is not presented in conformity with GAAP, but was created to provide you with a summary of the financial activity of Lucas County s primary government in an easily understandable format. Please feel free to address questions or concerns to our Department of Education and Outreach at (419) We will get an answer for you, or refer you to the most appropriate channel to resolve your issue or question. I hope you enjoy the PAFR. Sincerely, Anita Lopez Lucas County Auditor 1

4 The Lucas County Auditor Stewards of Public Funds The Lucas County Auditor is the watchdog of County funds. As the County s Chief Financial Officer, it is the Auditor s responsibility to: Account for the millions of dollars received by the County each year; Issue payments for all County obligations, including the distribution of tax dollars to the townships, villages, cities, school districts, libraries, and other County agencies; Administer and distribute tax and license revenues including real estate taxes, personal property taxes, motor vehicle license fees, gasoline taxes, estate taxes, manufactured home taxes, and local government funds; Administer the County payroll; and Produce the County s annual financial report. Weights and Measures The Lucas County Auditor s office helps protect County residents and businesses by ensuring that all commercial weighing and measuring devices are accurate. The department checks gas pumps, price scanners, and meat and produce scales regularly. In 2009, the Auditor s office inspected 5,346 devices at 610 locations throughout the County. Also in 2009, the Ohio Weights and Measurers Association presented the New Horizon Award to the Lucas County Auditor for the promotion of weights and measurers and positive changes brought to the jurisdiction in the areas of administration, training, and enforcement activities. The award s significance is that Lucas County was the first in the State of Ohio to obtain a wireless and paperless inspection system, while also reducing costs associated with traditional methods. The Auditor s office implemented a Consumer Hotline to the Inspected and Sealed gas pump stickers for citizens to call if they have any questions or concerns regarding the County s gas pumps. Citizens can also file a complaint online. To compliment both features, we added the ability to search an online complaint from the website. All weights and measurers complaints that have been received since 2008 are available for public inspection. In 2009, 95 complaints were filed and resolved. 2

5 Licensing Licensing for dogs, kennels, vendors, and cigarettes are issued by the Auditor s office. Vendor licenses authorize businesses to sell tangible property to the public and collect sales tax, a part of which is returned for use at the local level. Lucas County issued 62,683 dog licenses in To promote responsible pet care and ownership throughout Lucas County, the Auditor s office sponsored the Pick of the Litter photo contest. Lola, a 3-year old Greater Swiss Mountain dog, was the winner of the #1 dog license, and her picture was featured on the 2010 dog tag renewal form. Auditor Anita Lopez and former Dog Warden Tom Skeldon awarded Lola s owner Dr. Eugene Izsak with the #1 dog tag. New Initiatives In 2009, the Auditor s office introduced a new tool on AREIS Online for citizens who wish to find neighborhood real estate sales. The neighborhood Sales Report lists all sales since January 1, 2006 within the neighborhood of the selected parcel. The Sales Report information is provided to assist the public not only in locating sales in a given area, but also in determining values in today s volatile real estate market. The report can be sorted by total living area (TLA) or sales and provides the parcel number, address, TLA, bedroom count, land use, conveyance number, sales date, sales amount, and the type of deed for each sale. The Levy Estimator and Tax Distributor continue to serve the citizens of Lucas County as part of our AREIS Online application. These tools help Lucas County residents gain a better perspective on the allocation of their property tax dollars. The Tax Distributor breaks down the current taxes by the various levies in both percentages and dollar amounts, while also providing the amount of special assessments paid. The Levy Estimator displays all the currently proposed levies by district, and estimates the amount of taxes due had the levies been in effect for the current tax year. Real Estate Appraisal and Assessment The Auditor is also charged with the responsibility to appraise and assess each of the County s 208,749 real estate parcels, which include manufactured housing (mobile homes). The last general appraisal (Revaluation) was performed in Conducted every six years, a Revaluation is an extensive, individual property analysis of each parcel in the County. A final value of each parcel is individually determined based upon all available information. In 2012, the Auditor is scheduled to complete the next Revaluation. A Triennial Update is required by law three years after a revaluation and was recently completed in The effects of the Triennial Update will be in place for the 2010 tax bills. This statutory process requires the County Auditor to examine neighborhood sales trends and adjust property values based upon such trends. A factor is then applied to the parcels in each neighborhood, based upon the results of the analysis. The State of Ohio s Department of Tax Equalization approved the County s property analysis, and residential property values dropped an average of 12.8% as a result of the Update. 3

6 About Your County Property Taxes The property tax rate is measured in mills. A mill is one-tenth of a cent and is used in expressing tax rates on a per-dollar basis. This translates to $1 for each $1,000 of assessed property value. Types of Mills Inside Mills are not approved by the voters, but instead are approved through the (Lucas) County budget commission. Inside mills are limited to 10 mills on each property and for each taxing district. Inside mills are not subject to provisions of House Bill 920 (HB 920); meaning funding (and your tax) rises as the value of your property rises, and falls as the value of your property falls. In its current configuration, there are virtually no available inside mills throughout Lucas County. Voted Mills (also known as Outside Mills) are voted mills in excess of the 10 mill (inside mill) limitation. Voted mills are subject to provisions of HB 920, meaning the state adjusts the tax rate, such that a voted levy collects no more in the future than it collects during the first year it is enacted. Only voted current expenses and permanent improvement rates are subject to HB 920. Real Estate Taxes and Rates The Lucas County Auditor cannot raise or lower property taxes. Tax rates are determined by the budgetary requests of each government unit, as authorized by the vote of the people. Tax rates are computed in strict accordance with procedures required by the Ohio Department of Taxation, Division of Tax Equalization. Lucas County Taxes for the Collection Year 2009 (Per $1,000 of Assessed Valuation) Lucas County Levies Voted/Gross Rates Effective Rates Types of Mills Cost per $100,000 Home 1 General Fund Inside $61 Board of Developmental Disabilities Voted $129 Children Services Board Voted $65 Mental Health & Recovery Voted $45 Senior Services (Area Office on Aging) Voted $13 Science & Natural History (Imagination Station) Voted $ Emergency Telephone System Voted $20 Zoo Improvement Voted $28 Zoo Operating Voted $24 Total Lucas County Levies $390 Other Countywide Entities Metroparks Voted $50 Toledo-Lucas County Port Authority Voted $7 Toledo-Lucas County Library Voted $61 Total Countywide Rates $508 Multi-Area Levy Toledo Area Regional Transportation Authority (TARTA) Voted $70 For a $100,000 home, the above illustrates how a property tax bill is allocated to agencies in Lucas County s primary government, while also indicating costs for other taxes levied throughout the County. 1. Assumes credit for the 10% rollback for agricultural/residential parcels, and the 2.5% rollback for owner occupied properties. 2. TARTA is not levied in every county taxing district, but is levied in: City of Maumee, Village of Ottawa Hills, Spencer Township, Sylvania Township, City of Sylvania, City of Toledo, Village of Waterville; and the Wood County Cities of Perrysburg and Rossford. 4

7 Lucas County Triennial Property Value Update Percentage Change in Value for Residential Parcels LEGEND Residential Appraisal Group by % Change in Value The Lucas County Auditor s analysis of residential parcels for the 2009 Triennial Update decreased the value of the parcels by an average of 12.8% throughout the County. This analysis was reviewed and ultimately approved by the State of Ohio s Department of Taxation, Division of Tax Equalization. The change is reflective on the 2010 tax bills. Each year, the Auditor prepares the General Tax List. Your property tax bill is based on the tax rate multiplied by your valuation on the General Tax List. This is your proportional share of the cost of operating your local government, including schools, townships, villages, and the County. Under Ohio law, the amount of taxation without a vote of the people is limited to 10 mills ($10 per $1,000 of assessed valuation). County residents must vote on any additional real estate taxes for any purpose. Your tax rate is the total of all levy and bond issues in your tax district. Type of Property Lucas County Real Property Parcel Breakdown by Parcel Count # of Parcels % of Parcel Type by Value Taxable Value of Parcels, by Property Class % of Value, by Property Class Residential 176, % $6,492,631, % Commercial 17, % 1,869,365, % Exempt 8, % 0 0.0% Industrial 2, % 254,405, % Agricultural 2, % 69,900, % Public Utility 1, % 206,265, % Total Parcels 208, % $8,892,569, % During 2009, the number of commercial properties was only 8.4% of the total County parcels, yet these parcels also comprised 21% of the total real property values in the County. 5

8 County Outlook and Initiatives A large, commercial array of solar panels at the University of Toledo s Photovoltaic Innovation and Commercialization Center (PVIC). Photo courtesy of The Toledo Blade, credits to Jetta Fraser. The Imagination Station, a hands-on science museum with over 300 exhibits, receives funding for a 0.17 mill levy first effective in Photo courtesy of The Imagination Station. Situated between Chicago and the eastern seaboard, the County s economy, historically associated with the glass and automotive industries, has become increasingly diversified, especially in the area of solar and alternative energy. Attracting national coverage from Newsweek to the Wall Street Journal, publicly-traded First Solar has its only North American manufacturing facility located in the City of Perrysburg, just south of the County. First Solar has just completed a $100 million dollar expansion that has doubled the production capacity of this facility. As a part of the University of Toledo s Science and Technology innovation corridor in 2009, Xunlight Corporation continued its development, marketing, and production of revolutionary thin-film solar cell technologies in Toledo. Xunlight expects to create over 100 jobs by the end of 2010, and over 250 jobs within the next two years to support its manufacturing facility. In cooperation with Congresswoman Marcy Kaptur, the County worked with the University of Toledo to submit an application to NASA and the NASA Glenn Research Center for a $1.1 million 6 Outside the main entrance to the Huntington Center. Photo courtesy of The Toledo Blade, credits to Jeremy Wadsworth.

9 Fans find their seats at the sold out Jeff Dunham show at the Huntington Center Arena. It was the first show of the venue. Photo courtesy of The Toledo Blade, credits to Andy Morrison. solar cell testing and incubator laboratory as part of the University s Science and Technology Corridor. The County remains home to four of the nation s largest glass companies. Other major private employers in the County include Chrysler LLC, General Motors Corporation, and the fortune 500 companies of Dana and Owens Corning. In addition, the County has a growing healthcare sector, including two major private hospital employers, ProMedica Health System and Mercy Health Partners, as well as the public University of Toledo Medical Center. Mercy Health Partners recently announced a $53 million dollar investment in a new healthcare facility within the County. Lucas County continues to provide a variety of services required to meet the needs of its citizens in the most cost-effective and efficient manner possible. We look forward to the following significant activities made possible by the citizens of Lucas County and its government: The Huntington Center, a multi-purpose arena in downtown Toledo, held its public open house on October 3rd and 4th, 2009 and hosted over 10,000 citizens during the two-day event. The arena is located within one block of Fifth Third Field, the highly successful minor league ballpark for which the arena project is modeled after. Since opening its doors, the arena has hosted over 40 events during the last three months of 2009, and is scheduled to host approximately 100 events in its first full year of operation. The $100 million dollar arena project was completed $5 million under the estimated costs. The project is funded with a combination of hotel/motel tax collections and net revenues from the new ECHL hockey franchise, the Toledo Walleye. Lucas County has partnered with the Toledo Arena Sports, Inc. (TASI), a subsidiary of the Toledo Mud Hens organization, to secure a sports tenant for the new multi-purpose arena. TASI has announced the name of the arena s new ECHL hockey tenant, the Toledo Walleye. The Source, Lucas County s one stop job training and business services, continues to be a leading job placement agency among metro counties. As the economy faltered in 2009, The Source serviced more than 34,000 individuals, while also placing full-time workers with an average wage of more than $10/hour. The Sylvania Public School District is engaged in a $68.5 million dollar construction project to improve facilities throughout the district. Photo: Construction outside of Hill View Elementary. Courtesy of Sylvania Schools. These projects, coupled with continued development in the County s major initiatives, provide a basis from which to build a union of cooperation in regional development that is moving Lucas County s economy aggressively into the 21st century. 7

10 Statement of Activities Services Rendered Legislative & Executive $53,136,000 $31,148,000 $56,377,000 $48,609,000 $47,238,000 Judicial 59,233,000 82,097,000 71,276,000 60,813,000 59,625,000 Public Safety 73,038,000 83,361,000 76,505,000 84,697,000 69,737,000 Public Works 15,936,000 17,837,000 21,206,000 23,047,000 31,922,000 Health 139,889, ,952, ,540, ,676, ,157,000 Human Services 132,053, ,938, ,935, ,907, ,321,000 Conservation & Recreation 9,266,000 9,293,000 10,026,000 7,090,000 6,686,000 Interest & Fiscal Charges 5,620,000 5,805,000 4,584,000 4,189,000 4,706,000 Business-Type Activities 18,576,000 19,053,000 18,838,000 17,220,000 16,029,000 Total Services Rendered $506,747,000 $551,484,000 $557,287,000 $492,248,000 $461,421,000 Resources Received Taxes $168,982,000 $169,853,000 $179,632,000 $201,148,000 $180,014,000 Charges & Services 44,562,000 49,548,000 46,477,000 42,581,000 41,824,000 Intergovernmental Revenue 262,943, ,801, ,662, ,833, ,509,000 Investment Income 5,057,000 15,050,000 14,158,000 11,576,000 7,061,000 Other/Miscellaneous 36,623,000 19,422,000 72,273,000 22,516,000 20,594,000 Total Resources Received $518,167,000 $527,674,000 $557,202,000 $514,654,000 $463,002,000 Market interest rates dropped dramatically in 2009, resulting in lower County revenues, an unfortunate trend that may continue into the future. Miscellaneous revenue rose due to activity related to the County s new Huntington Center Arena. The Statement of Activities, also known in accounting terms as the Income Statement, provides a record of the funds received and spent during the year. Specific resources and services are explained below. Services Rendered Services Rendered, represented by the accounting term expenditures, are the funds spent to provide services to citizens. Legislative and Executive expenditures are the expenses incurred for administrative offices including the Auditor, Commissioners, Recorder, and Treasurer. Judicial expenditures are the costs of administering justice through the Lucas County Courts, which include the Courts of Common Pleas, Domestic Relations, Juvenile, and Prosecutor. Public Safety expenditures are the costs of the Coroner, Probation, and Sheriff Departments. 8 Public Works expenditures are the costs incurred to maintain County roads and bridges. Health expenditures include services provided by the Board of Developmental Disabilities and Lucas County Mental Health and Recovery Services Board to maintain public health. Downtown Toledo eateries like The Blarney have sprouted up in and around the Huntington Center Arena and Fifth Third Field.

11 Human Services expenditures are the costs of the Job and Family Services Department and the Children Services Board. Conservation and Recreation expenditures are the costs to maintain the County parks and for preserving County lands, including litter prevention. Business-type activities are services that are selfsupporting through user charges. These include the Water Supply System, Wastewater Treatment System, and Sewer System. Resources Received Resources Received, also known in accounting terms as revenues, are funds Lucas County receives from a variety of sources in order to pay for the services it provides. Taxes are resources that include sales tax, real estate tax, personal property tax, and a variety of other smaller taxes. Charges for Services are resources from various County departments and agencies for fees paid to them by the public, such as court costs and fees for recording deeds and transferring property. Intergovernmental Revenue is comprised of grants, entitlements, and reimbursements to the County from other governmental agencies. Investment Income is interest earned, realized gains, and unrealized gains on County investments. Miscellaneous Resources Received are non-revenue receipts that cannot be classified in any other category. The trend analysis for indicates that the Legislative and Executive expenses dropped in 2008, which was due to accounting procedures associated with converting construction expenses into capital assets in the County s government wide financial statements. During 2009, overall expenses were controlled due to lower revenues associated with a challenging economy. On the revenue side, Other/Miscellaneous revenue rose due to proceeds from the County s new Huntington Center Arena. Also of note is that market interest rates dropped dramatically in 2009, resulting in much lower interest income for the County, an unfortunate trend that may continue into the future. SERVICES RENDERED 1 Human Services: 26%, $132,053,000 2 Health: 28%, $139,889,000 3 Public Safety: 14%, $73,038,000 4 Judicial: 12%, $59,233, Legislative & Executive: 10%, $53,136,000 Business-Type Activities: 4%, $18,576,000 Public Works: 3%, $15,936,000 Conservation & Recreation: 2%, $9,266,000 Interest & Fiscal Charges: 1%, $5,620,000 RESOURCES RECEIVED 1 Intergovernmental Revenue: 51%, $262,943,000 2 Taxes: 33%, $168,982,000 3 Charges & Services: 8%, $44,562,000 4 Other: 7%, $36,623, Investment Income: 1%, $5,057,000 9

12 Statement of Net Assets Financial Benefits Cash and Investments $209,445,000 $263,223,000 $219,617,000 Receivables 202,246, ,832, ,448,000 Property and Equipment 424,764, ,133, ,413,000 Other Assets 621,000 1,218,000 1,057,000 Total Financial Benefits $837,076,000 $863,406,000 $775,535,000 Financial Burdens Amounts Owed to Employees, Vendors and Other $28,907,000 $38,713,000 $29,505,000 Governments Short-Term Debt 103,635, ,935,000 8,265,000 Long-Term Debt 84,967,000 89,782,000 94,481,000 Other Financial Burdens 42,468,000 45,083,000 46,071,000 Unearned Revenue 121,421, ,635, ,145,000 Total Financial Burdens $381,398,000 $419,148,000 $307,467,000 Total Financial Benefits Over Financial Burdens $455,678,000 $444,258,000 $468,068,000 The Statement of Net Assets, also known in accounting terms as the Balance Sheet, provides a picture of Lucas County s Financial Position at the end of the year. Financial Benefits Financial Benefits are referred to as assets in accounting terms, and the County s assets are classified into the following categories: Cash is the amount of physical cash held by the County both on-hand and in checking accounts. Investments are funds not needed to pay current expenses that are set aside by the Treasurer to raise additional funds on the County s surplus cash. The County typically invests in federal securities such as Fannie Mae and Freddie Mac. Receivables are amounts owed to Lucas County. This includes real estate taxes, special assessments, and intergovernmental revenue. Property and Equipment includes water and sewer plants, infrastructure, land, buildings, vehicles, furniture, and equipment that provide an economic benefit greater than one year. Restaurants along the boardwalk at The Docks. Photo courtesy of the Convention and Visitor s Bureau, credits to Linda S. Milks. 10

13 Financial Burdens Financial Burdens are referred to as liabilities in accounting terms, and the County s liabilities are classified into the following categories: Amounts Owed to Employees and Vendors are funds Lucas County owes individuals and companies who supply goods and services, and the expected payment is due within 12 months. Short-Term Debt is the amount borrowed by the County that must be repaid within one year. Long-Term Debt is the amount of bonds and loans the County has issued and still owes. Bonds do not have to be paid off in one year. The County makes yearly debt payments on these amounts. DEBT STRUCTURE The newly built Huntington Center Arena contributed to the increase in County property for 2009, while also resulting in less cash and investments as the County paid out its bond proceeds for the construction of the Arena. Also, declining property values in 2010 are not only reducing 2010 revenues, but also negatively impacting the 2009 receivables, which in turn results in a decrease in unearned revenue. Additionally, current year liabilities dropped as the County focused on lowering its expenditures. Benefits Over Burdens This amount represents the difference between the financial benefits of the County and the burdens that it must pay. The amount provides the net worth of the County Short-Term Notes: 55% Ohio Water Development Authority (OWDA) Loans: 14% General Obligation Bonds: 12% Special Assessment: 9% Non-Tax Revenue Bonds: 8% Ohio Public Works Commission (OPWC) Loans: 2% LUCAS COUNTY 2009 SUMMARY OF DEBT OBLIGATIONS Balance at 12/31/08 Additions Balance at Deductions 12/31/09 General Obligations $25,230,000 $0 $2,795,000 $22,435,000 Special Assessment 17,053,000 1,250,000 1,283,000 17,020,000 Ohio Water Development Authority 26,960,000 1,591,000 2,473,000 26,078,000 Loans Ohio Public Works Commission Loans 3,995, , ,000 3,678,000 Non-Tax Revenue Bonds Baseball Stadium Revenue Bonds $15,825,000 $0 $780,000 $15,045,000 Other Non-Tax Revenue Bonds 719, , ,000 Short-Term Notes 105,935, ,635, ,935, ,635,000 Totals $195,717,000 $106,702,000 $113,817,000 $188,602,000 The County s debt decreased by over $7 million as scheduled payments reduced the total amount of outstanding debt. The County held $90 million in shortterm notes at the end of 2009 for the Huntington Center Arena. The County has since refinanced a portion of this debt to bonds, which are more suitable long-term financing instruments. Additionally, the County also recently received proceeds of $1.5 million from the Huntington National Bank for naming rights to the Arena. These funds have been set aside to directly reduce the amount of outstanding Arena debt. Note: The financial data in the tables and graphs provided are presented in a non-gaap basis, representing combinations of data that summarize the financial activity of Lucas County s primary government without inclusion of component units. Those desiring to review GAAP basis reports should visit the Lucas County Auditor s online CAFR index, which is available on our website at or at the office of the Lucas County Auditor. For the public s viewing purpose, CAFRs are also distributed to all public operated libraries throughout Lucas County. 11

14 Your Lucas County Government CITIZENS CLERK OF COURTS COURT OF COMMON PLEAS GENERAL PROBATE JUVENILE DOMESTIC DIVISION RELATIONS BOARD OF COUNTY COMMISSIONERS RECORDER Auto Title Centralized Records Court Administrator Jury Commission Court Services Work Release, Pretrial, Adult Probation Correctional Treatment Facility, Centralized Drug Testing Unit Juvenile Detention Center Youth Treatment Center Risk Management Support Services Vehicle Maintenance Employee Benefits/ Wellness Office of Management & Budget Child Support Enforcement Agency Workforce Development Agency Building Regulation ADMINISTRATOR County Personnel Department Sanitary Engineer Clerk of the Board Dog Warden Wastewater Treatment Solid Waste Facilities Job and Family Services Investment Advisory Board Includes: Board of Comm. Clerk of Courts Treasurer County Budget Commission Includes: Auditor Treasurer Prosecutor COUNTY COMMISSIONS Board of Revision Includes: Auditor Treasurer Pres. of Board of Comm. Automatic Data Processing Board Includes: Auditor Treasurer Recorder Clerk of Courts Rep. of Board of Commissioners Rep. of Common Pleas Court (2) Rep. of Bd. of Elections Rep. of Domestic Relations Court County Record Commission Includes: Auditor Recorder Prosecutor Clerk of Courts Pres. of Board of Comm. Veteran Services Commission Appointed by: The Judges of the Common Pleas Court, General Trial Division Emergency Services Emergency Telephone System (E-9-1-1) Emergency Medical Services Emergency Management Agency COUNTY BOARDS Board of Developmental Disabilities Board of Elections Children Services Board Law Library Resource Board Mental Health and Recovery Services Board Workforce Investment Board 12

15 TREASURER AUDITOR ENGINEER CORONER SHERIFF PROSECUTOR Delinquent Tax Collections Real Estate Tax Tax-Map Division Administration Law Enforcement Delinquent Tax Collections Corrections Convention and Visitors Bureau, Inc. Lott Industries, Inc. Preferred Properties, Inc. The Olander Park System Lucas County Improvement Corporation DISCREETLY PRESENTED COMPONENT UNITS AFFILIATED COUNTY AGENCIES Toledo Area Sanitary District Soil & Water Conservation District Toledo Arena Sports, Inc. Toledo Mud Hens Baseball Club, Inc. Family Council Toledo Zoological Society Imagination Station Regional Combined Health District OSU Cooperative Extension Lucas County Planning Commission Toledo Lucas County Port Authority Area Office of Aging Toledo-Lucas County Public Library KEY Elected Officials County provides some or all of the funding Administrative Jurisdiction Voted levy provides some or all of the funding Photo: Constructed in 1931, the Anthony Wayne High Level Bridge is a suspension bridge that spans the Maumee River. Credits to Katie Stapleton. Photo opposite page: Aerial view of downtown Toledo. 13

16 CONTACT YOUR COUNTY GOVERNMENT ADMINISTRATORS Anita Lopez (419) Auditor Bernie Quilter (419) Clerk of Courts Tina Skeldon Wozniak (419) Commissioner Pete Gerken (419) Commissioner Ben Konop (419) Commissioner James R. Patrick, M.D. (419) Coroner Keith G. Earley (419) Engineer Julia R. Bates (419) Prosecutor Jeanine Perry (419) Recorder James A. Telb (419) Sheriff Wade Kapszukiewicz (419) Treasurer OTHER AFFILIATED AGENCIES Area Office on Aging (419) Board of Elections (419) Children s Services (419) Child Support (419) Enforcement Developmental (419) Disabilities Job and Family Services (419) Imagination Station (419) Mental Health and (419) Recovery Office of Management (419) and Budget Toledo Lucas County (419) Convention and Visitor s Bureau Toledo Lucas County (419) Public Library JUDGES James D. Bates (419) Gary G. Cook (419) Stacy L. Cook (419) Denise Dartt (419) Charles J. Doneghy (419) Ruth Ann Franks (419) Linda J. Jennings (419) James D. Jensen (419) Frederick H. McDonald (419) Gene A. Zmuda (419) David E. Lewandowski (419) Domestic Relations Court Norman G. Zemmelman(419) Domestic Relations Court Connie Zemmelman (419) Juvenile Court Denise Cubbon (419) Juvenile Court Jack R. Puffenburger (419) Probate Court Keila D. Cosme (419) Sixth District Court of Appeals Peter M. Handwork (419) Sixth District Court of Appeals Thomas J. Osowik (419) Sixth District Court of Appeals Mark L. Pietrykowski (419) Sixth District Court of Appeals Arlene Singer (419) Sixth District Court of Appeals QUESTIONS: Contact the Department of Education and Outreach at (419) or by outreach@co.lucas.oh.us E-PAFR DIGITAL EDITION: To view electronic editions of the Popular Annual Financial Report, go to COVER PHOTO CREDITS: Amtrak Station (Katie Stapleton). Solar Panels at Xunlight Corp. (The Toledo Blade, Dave Zapotosky). The background aerial photo is of downtown Toledo.