Comprehensive Annual Financial Report. For The Year Ended December 31, J. Craig Snodgrass, CPA, CGFM Lorain County Auditor

Transcription

1 Lorain County Comprehensive Annual Financial Report For The Year Ended December 31, 2012 J. Craig Snodgrass, CPA, CGFM Lorain County Auditor

2 Introductory Section Introductory Section Lorain County Auditor J. Craig Snodgrass, CPA, CGFM Lorain County Auditor RETIRED Mark R. Stewart

3 Comprehensive Annual Financial Report For the Year Ended December 31, 2012 Lorain County Ohio J. Craig Snodgrass, CPA, CGFM Lorain County Auditor Prepared by: Lillian C. Brand Comptroller Barry J. Habony Assistant Comptroller i

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7 OFFICE OF THE AUDITOR LORAIN COUNTY, OHIO J. CRAIG SNODGRASS, CPA, CGFM Auditor LORAIN COUNTY ADMINISTRATION BUILDING 226 MIDDLE AVE., ELYRIA, OHIO (440) FAX (440) WEB SITE v

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13 Lorain County, Ohio Elected Officials As of December 31, 2012 Board of Commissioners Ted Kalo Lori Kokoski Tom Williams County Auditor Mark R. Stewart Retired 12/31/12 J. Craig Snodgrass, CPA, CGFM Appointed 1/1/13 County Treasurer Daniel J. Talarek Prosecuting Attorney Dennis P. Will Clerk of Courts Ron Nabakowski Coroner Dr. Stephen Evans Sheriff Phil R. Stammitti Engineer Kenneth P. Carney Common Please Court Judges Edward M. Zaleski Retired 12/31/12 John R. Miraldi Term Commencing 1/2/13 James Burge Raymond Ewers Mark Betleski Christopher Rothgery James Miraldi Probate Court Judge James T. Walther Domestic Relations Judges David A. Basinski Retired 1/3/13 Frank Janik Term Commencing 1/4/13 David J. Berta Term Ended 1/2/13 Lisa I. Swenski Term Commencing 1/3/13 Debra Boros County Recorder Judy Nedwick xi

14 Lorain County Government Registered Voters Ohio Secretary sheriff engineer Coroner (3) County domestic Probate of State (4 yrs.) (4 yrs.) (4 Yrs.) Commissioner Relations/Juvenile Court (4 yrs.) Court (6 yrs.) (6 Yrs.) Prosecutor treasurer Auditor recorder Clerk of Courts general (4 yrs.) (4 yrs.) (4 Yrs.) (4 Yrs.) (4 Yrs.) Court (6 Yrs.) Clerk County Administrator Board of Revision Data Process Department County Budget Comm. County Records Soldiers Relief Comm. County Board of Elections Elected Officials County Park 3 Trustees Appointed Persons Highways Jail Sanitary Ditch Drainage Automatic Board or Commission Lab Appointed Boards Probation Departments xii

15 Lorain County Auditor s Organizational Chart AUDITOR ADMINISTRATIVE ASSISTANT CHIEF DEPUTY (FINANCE) CHIEF DEPUTY (REAL ESTATE) CONSUMER PROTECTION BOARD OF REVISION CONSUMER PROTECTION SUPERVISOR Consumer Protection Officer 1 COMPTROLLER DATA PROCESSING SPECIAL PROJECTS COORDINATOR Board Clerk Board Clerk DATA SYSTEMS DIRECTOR Systems Analyst 3 Information System/Network Support BOOK KEEPING PAYROLL TAX SETTLEMENT COMPUTER SYSTEMS MANAGER 2 ACCOUNTING SUPERVISOR Accounting Specialist Accounting Specialist Accounting Specialist Accounting Specialist PAYROLL SUPERVISOR Payroll Officer 2 Payroll Officer 2 TAX SETTLEMENT SUPERVISOR Tax Specialist 2 Tax Specialist 2 PERSONAL PROPERTY/LICENSING PERSONAL PROPERTY/ LICENSING SUPERVISOR/ WEB MANAGER Account Clerk 2 Public Information Officer REAL ESTATE ADMINISTRATOR Asst. Real Estate Administrator Clerical Specialist 2 Clerical Specialist 2 Clerical Specialist 2 Clerical Specialist 2 Clerical Specialist 2 Clerical Specialist 1 Clerical Specialist 1 GIS MANAGER GIS Technician 3 GIS Technician 2 Cart/Auto Cad Specialist 2 Cart/Auto Cad Specialist 2 CHIEF APPRAISER (New Construction) ASST. CHIEF APPRAISER Office Manager Appraisal Inspector 1 Appraisal Inspector 1 Appraisal Inspector 1 CHIEF RESIDENTIAL APPRAISER Appraisal Clerk 1 Appraisal Clerk 1 Appraisal Clerk 1 xiii

16 Eaton Township Lakeview Beach xiv

17 EMH Regional Medical Center Elyria High School xv

18 All Pro Freight Stadium Veterans Park - Avon xvi

19 Downtown Amherst Elyria Township Farmland xvii

20 Lorain Harbor Lorain County Fairgrounds xviii

21 Tappan Square - Oberlin Lorain Lighthouse xix

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23 Financial Section Financial Section

24 INDEPENDENT AUDITORʼS REPORT Lorain County 226 Middle Avenue Elyria, Ohio To the Board of County Commissioners: Report on the Financial Statements We have audited the accompanying financial statements of the governmental activities, the business-type activities, the aggregate discretely presented component units, each major fund, and the aggregate remaining fund information of Lorain County, Ohio (the County), as of and for the year ended December 31, 2012, and the related notes to the financial statements, which collectively comprise the Countyʼs basic financial statements as listed in the table of contents. Managementʼs Responsibility for the Financial Statements Management is responsible for preparing and fairly presenting these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes designing, implementing, and maintaining internal control relevant to preparing and fairly presenting financial statements that are free from material misstatement, whether due to fraud or error. Auditor's Responsibility Our responsibility is to opine on these financial statements based on our audit. We did not audit the financial statements of the Murray Ridge Production Center, Inc. Those statements were audited by other auditors whose report has been furnished to us, and our opinion, insofar as it relates to the amount included for the Murray Ridge Production Center, Inc., is based solely on the report of other auditors. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the financial audit standards in the Comptroller General of the United Statesʼ Government Auditing Standards. Those standards require us to plan and perform the audit to reasonably assure the financial statements are free from material misstatement. An audit requires procedures to obtain audit evidence about financial statement amounts and disclosures. The procedures selected depend on our judgment, including assessing the risks of material financial statement misstatement, whether due to fraud or error. In assessing those risks, we consider internal control relevant to the County's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not to the extent needed to opine on the effectiveness of the County's internal control. Accordingly, we express no opinion. An audit also includes evaluating the appropriateness of managementʼs accounting policies and the reasonableness of their significant accounting estimates, as well as our evaluation of the overall financial statement presentation. We believe the audit evidence we obtained is sufficient and appropriate to support our audit opinions. 1

25 Lorain County Independent Auditorʼs Report Page 2 Opinion In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, the discretely presented component units, each major fund, and the aggregate remaining fund information of Lorain County, Ohio, as of December 31, 2012, and the respective changes in financial position and where applicable, cash flows, thereof and the respective budgetary comparisons for the General Fund, the Job and Family Services Fund, the Children Services Fund, the Community Mental Health Fund and the Lorain County Board of Developmental Disabilities Fund, thereof for the year then ended in accordance with the accounting principles generally accepted in the United States of America. Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require this presentation to include Managementʼs discussion and analysis, as listed in the table of contents, to supplement the basic financial statements. Although this information is not part of the basic financial statements, the Governmental Accounting Standards Board considers it essential for placing the basic financial statements in an appropriate operational, economic, or historical context. We applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, consisting of inquiries of management about the methods of preparing the information and comparing the information for consistency with managementʼs responses to our inquiries, to the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not opine or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to opine or provide any other assurance. Supplementary and Other Information Our audit was conducted to opine on the Countyʼs basic financial statements taken as a whole. The introductory section, the financial sectionʼs combining statements, individual fund statements and schedules, and the statistical section information present additional analysis and are not a required part of the basic financial statements. The financial sectionʼs combining statements, individual fund statements and schedules are managementʼs responsibility, and were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. We subjected these statements and schedules to the auditing procedures we applied to the basic financial statements. We also applied certain additional procedures, including comparing and reconciling this information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, this information is fairly stated in all material respects in relation to the basic financial statements taken as a whole. We did not subject the introductory section and statistical section information to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we express no opinion or any other assurance on them. 2

26 Lorain County Independent Auditorʼs Report Page 3 Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated June 25, 2013, on our consideration of the Countyʼs internal control over financial reporting and our tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements and other matters. That report describes the scope of our internal control testing over financial reporting and compliance, and the results of that testing, and does not opine on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Countyʼs internal control over financial reporting and compliance. Dave Yost Auditor of State Columbus, Ohio June 25,

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242 Statistical Section Statistical Section

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