Popular Annual Financial Report
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1 2006 LUCAS COUNTY Popular Annual Financial Report As of December 31, 2006 Issued by Anita Lopez Lucas County Auditor 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 that conforms 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. We believe our current report continues to conform to the Popular Annual Financial Reporting requirements, and we are submitting it to GFOA. Dear Lucas County Residents, When I was elected last November, I promised to take the burden off the taxpayer and ensure that real estate in Lucas County is properly appraised. While home prices in Lucas County were on the decline during 2005 and 2006, many residents saw a rise in the County s appraised values and consequently a rise in property tax. Since I took office in March 2007, my administration has responded by improving both the appraisal and the appeal process for Lucas County homeowners. The newly created Department of Education and Outreach now makes the appeal process less burdensome. In many cases, especially for our senior citizens, my staff comes directly to your home to help you with your appeal. Thus far, we have received 3,500 requests for appeal and lowered the value of many properties that were improperly valued. I believe that these changes are not only a necessary part of being your Chief Fiscal Officer, but also part of being a responsible public official. Another very important responsibility of the Auditor includes presenting you with the Popular Annual Financial Report (PAFR) for Lucas County for the fiscal year ending December 31, This report provides an overview of the County s revenues and expenses, and also provides an insight into the strategic direction of your local management team, the Lucas County Commissioners. Information in this report was derived from the 2006 Lucas County Comprehensive Annual Financial Report (CAFR), a 214-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 the financial position, operating results, and cash flows in conformity with Generally Accepted Accounting Principles (GAAP). This PAFR is not presented in conformity with GAAP, but rather is meant 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 any of your questions or concerns to me. My direct number is (419) , or you can me at alopez@co.lucas.oh.us. I hope you enjoy the PAFR, and I look forward to serving you. Sincerely, Anita Lopez Lucas County Auditor LUCAS COUNTY AUDITOR 1
3 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 as required by law. 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. This year, the Auditor s office inspected 5,395 devices at 552 locations throughout the County. 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. 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 any additional real estate taxes for any purpose. Your "tax rate" is the total of all these levy and bond issues. Real Estate Appraisal and Assessment Lucas County has 198,273 separate parcels of property. It is the job of the Auditor s office to ensure that every parcel of land and the buildings on it are fairly and uniformly assessed for tax purposes. A general appraisal is conducted every six years and is updated every three years. The office maintains a detailed record of the appraisal of each parcel in the County. The records are open to the public. For taxation purposes, property owners are assessed at 35 percent of fair market value. Mobile Home Assessment The Auditor s office is also charged with assessing taxes on manufactured housing (mobile homes). Under Ohio law, mobile home owners must register their homes with the Auditor s office for tax purposes. The Auditor assesses each manufactured home annually and prepares a tax list. The manufactured home tax is distributed back to the local taxing districts (municipalities, townships and schools) in the same manner as real estate taxes. Personal Property Tax The Auditor s office also administers the state s tangible personal property tax laws. Generally speaking, anyone in business in Ohio is subject to tangible personal property tax on equipment, furniture, fixtures and inventory used in business. The tax is distributed back to the local tax districts like real estate taxes. The State of Ohio is phasing out the personal property tax. It will no longer be in effect after tax year Licensing Licenses for dogs, kennels, vendors and cigarettes are issued by the Auditor s office. Lucas County issued 63,258 dog licenses in Vendor licenses authorize businesses to sell tangible property to the public and collect sales tax, a part of which is returned for use on the local level. Education and Outreach The Education and Outreach Department is a newly created department whose mission is to provide a variety of opportunities to answer citizen questions and concerns about the Auditor s office. The department actively engages in community outreach in order to guarantee that Lucas County s citizens fully utilize the programs and services offered by the Auditor s office. The department serves as the public s initial point of contact for personal assistance and information about the Auditor s office. The Education and Outreach Department may be reached at and via at outreach@co.lucas.oh.us 2 3
4 Economic Condition and Outlook HISTORY AND DEMOGRAPHICS The County was formed by an Act of the Ohio General Assembly on June 20, 1835, in honor of Robert Lucas, then Governor of Ohio. The elected three-member Board of County Commissioners function as both the legislative and executive branch of the County. Each Commissioner serves a term of four years. In addition to the County Auditor, who serves as Chief Fiscal Officer, there are seven elected administrative officials, each of whom operate independently as set forth by Ohio law. These officials are: Clerk of Courts, Coroner, Engineer, Prosecuting Attorney, Recorder, Sheriff, and Treasurer. All of these officials serve four-year terms. The following judges are elected on a county-wide basis to oversee the County s judicial system: Common Pleas Court Judges, Domestic Relations Court Judges, Juvenile Court Judges, Probate Court Judge, and Court of Appeals Judges. Judges are elected to six-year terms. Lucas County is in the center of a trade area comprised of 14 counties in northwestern Ohio and southeastern Michigan with a total population of approximately 1.25 million people. The County lies in the central portion of a triangle formed by the cities of Chicago, Detroit and Cleveland. The County is in the Toledo Metropolitan Statistical Area (MSA) and approximately one-third of the population of the United States resides within 500 miles of the County. The County s economy, historically associated with the glass and automotive industries, has become increasingly diversified. While the County remains the home of four of the nation s largest glass companies, Daimler Chrysler AG, General Motors Corporation and Dana Corporation also continue to be major private employers in the County. Additionally, private service industries and governmental employers have provided more than three-fourths of the total employment in the Toledo MSA and approximately 70% of total payrolls in the County in recent years. Two area corporations, Dana and Owens- Corning, made the 2006 Fortune 500, while at least twenty other Fortune 500 companies have locations within the County. Additionally, HCR Manor Care not only ranked near the top 500, but was also listed as one of America s Most Admired Companies by Fortune. Situated between Chicago and the eastern seaboard, the County also has a significant oil refining presence, with both BP Oil Co. and Sun Refining and Marketing Company, Inc. having facilities in the Lucas County City of Oregon, Ohio. Unemployment The County s unemployment rate for 2006 was 6.3 percent, which is 0.6% lower than a year ago. The decrease in unemployment in Lucas County mirrored statewide and nationwide trends. County unemployment is somewhat higher than the statewide rate of 5.5 percent and the national rate of 4.6 percent. Economic Highlights The North Toledo Daimler Chrysler AG plant began production of two redesigned Jeep vehicles in the summer of General Motors Corp. (GM) recently announced a $540 million investment to upgrade equipment and build a 400,000-square-foot addition to the existing 1.8 million square-foot Alexis Road plant in Toledo. The production of a new rear-wheel drive six-speed transmission from this investment is expected to begin in Also in 2007, GM announced an additional $332 million investment at the same Alexis Road plant for tooling and other costs to build a new frontwheel drive six-speed transmission that is expected to go into production in Lucas County s infrastructure continues to be upgraded. The City of Toledo currently has a $40 million project for the improvement of its Martin Luther King Bridge, while the State of Ohio is nearing completion of a new bridge for the Interstate 280 crossing of the Maumee River. The Maumee River crossing, a sixlane, cable-stayed structure with a signature design, will be located near Downtown Toledo, with total construction costs of approximately $220 million. The Lucas County Port Authority has partnered with the City of Toledo to develop a former 125-acre industrial site on the riverfront. This Marina District will serve a variety of uses: restaurants, entertainment venues, a 180-slip municipal marina, a passenger terminal for Great Lakes cruise ships, park and open spaces, retail establishments, and single and multifamily residential buildings. The Toledo Public School District and the Ohio School Facilities Commission have engaged in new construction and improvement projects totaling $800 million over 10 years. In order to complement this project, Toledo Public Schools are also engaging in their own project to construct, renovate, remodel, expand, and furnish equipment for auditoriums, stadiums, and other facilities not covered under their agreement with the State. 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. $ Billions ASSESSED TAXABLE PROPERTY VALUES NATIONAL, STATE AND COUNTY AVERAGE UNEMPLOYMENT RATES 10% $ Millions 8% 6% 4% County State National TAX COLLECTIONS
5 6 7 Your Lucas County Government
6 Major County Initiatives In 2007, work will begin on designing the new downtown arena. After entertaining families, children and audiences of all ages since opening its doors in 1947, the Toledo Sports Arena closed its doors to make way for a new arena to house sports and entertainment in the region. Thank you for 60 years of fun and fond memories. Lucas County continues to provide and develop comprehensive services required to meet the needs of its citizens in the most cost-effective and efficient manner possible. Such initiatives include: Lucas County s signature project, a multi-purpose arena in Downtown Toledo, has moved from the planning phase into significant preconstruction. By working with the same successful team that designed and built Fifth Third Field, Lucas County will acquire a clean footprint by late summer of 2007, with groundbreaking on the new facility to start in early fall. The arena is projected to cost $85 million dollars without reliance on Lucas County general fund dollars. The County is also contracting with Sports Management Group, Inc. to operate both the arena and the convention center to provide year-round family entertainment and conventions for Northwest Ohio. Lucas County will soon begin construction on a central power plant that has the opportunity to save taxpayer dollars on energy costs for Lucas County buildings. The County has contracted with a local engineering firm and a national energy solution company to design, build and operate a Central Power Plant in Downtown Toledo. The Central Power Plant will provide heating and cooling to all buildings from a centralized facility and could enable the County to provide long-term savings to taxpayers from significantly reduced energy costs. The Lucas County Workforce Development Agency continues not only to bring employers to Lucas County via The Source Northwest Ohio, but it is also expanding the number of career opportunities for job seekers. The Source earned the distinction as the best one-stop job center in the State of Ohio and assisted more job seekers in finding employment than any other county in the State. Over 5,000 job placements have occurred since The Source opened two years ago. Lucas County and its political sub divisions continue work on a new $31 million 800 MHz countywide public safety radio system. The new system provides functional and multi-agency interoperable communication capabilities for Lucas County s public safety responders while supporting adjacent jurisdictions mutual aid communications. Recognizing the national foreclosure crisis, the Commissioners recently created the Lucas County Foreclosure Prevention Task Force, bringing social service agencies, government officials, non-profit providers and commercial bankers together to coordinate a foreclosure response. The Task Force has not only identified resources for homeowners facing foreclosure, but it also continues to develop working relationships with other agencies and organizations that can produce other proactive steps to address this serious problem. In conjunction with other elected officials, Lucas County Commissioners have formed a number of committees to determine how to reduce costs, specifically in the areas of: Children Services, Child Support Enforcement and Job and Family Services. The criminal justice system, including both inmate costs, and the examination of the legal process. They also continue to upgrade the County s technology, specifically in the areas of document imaging, payroll, and accounting. Finally, Lucas County has created the 21st Century Government Committee. The Commissioners have identified a diverse cross-section of the community and charged them with tackling difficult questions and proposing solutions toward a stronger, more regional government. Good things come in threes. The Toledo Zoo p r o u d l y w e l c o m e d three of just four baby polar bears born in the United States during The cubs joined their mothers on display in early Photos courtesy of The Toledo Zoo, credits to Roy Katalan and Lynn Lyons The Toledo Mud Hens continue to make Lucas County proud. In 2006 they brought home a second c o n s e c u t i v e Governor s Cup, winning the 2006 I n t e r n a t i o n a l L e a g u e Championship. The Mud Hens have signed on to play a major role in the new arena project by recruiting and managing hockey and arena football teams to locate and play in the new Lucas County facility. Toledo Mud Hens photo credit: Paul Nelson 8 9
7 Financial Activity Statement SUMMARY The Financial Activity Statement, known in accounting terms as the Income Statement, provides a record of the money received and spent during the year. Explanations of specific Resources and Services are provided on the following pages. 10 LUCAS COUNTY FINANCIAL ACTIVITY STATEMENT Resources Received Taxes $201,148,000 $180,014,000 Charges for Services 42,581,000 41,824,000 Intergovernmental Revenue 236,833, ,509,000 Investment Income 11,576,000 7,061,000 Miscellaneous 22,516,000 20,594,000 Total Resources Received $514,654,000 $463,002,000 Services Rendered Note: The financial data in the tables provided is 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 review the County s CAFR for 2006, which is available from our office and on the Internet at Auditor/accounting/CAFR.asp. Legislative & Executive $48,609,000 $47,238,000 Judicial 60,813,000 59,625,000 Public Safety 84,697,000 69,737,000 Public Works 23,047,000 31,922,000 Health 113,676, ,157,000 Human Services 132,907, ,321,000 Conservation & Recreation 7,090,000 6,686,000 Interest and Fiscal Charges 4,189,000 4,706,000 Business-Type Activities 17,220,000 16,029,000 Total Services Rendered $492,248,000 $461,421,000 Resources Received over Services Rendered $22,406,000 $1,581,000 Resources Received Resources Received are funds the 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 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. Services Rendered Services Rendered are the funds spent to provide services to citizens. Legislative and Executive expenditures are the expenses incurred for administrative offices including the Auditor, Commissioners, Prosecutor, Recorder and Treasurer. Judicial expenditures are the costs of administering justice through the Lucas County Courts, which include the Courts of Common Pleas, Juvenile and Domestic Relations. Public Safety expenditures are the costs of the Coroner, Probation and Sheriff Departments. RESOURCES RECEIVED Public Works expenditures are the costs incurred to maintain County roads and bridges. Health expenditures include services provided by the Board of Mental Retardation/ Developmental Disabilities and Lucas County Mental Health and Recovery Services Board to maintain public health. 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 self-supporting through user charges. These include the Water Supply System, the Wastewater Treatment System and the Sewer System. Resources received over services rendered increased by DETAILS OF TAX REVENUES SERVICES RENDERED approximately $22 million due to a number of factors. For instance, tax revenues include the recognition of future billings for special assessments in the current year. Specifically, property tax revenues include the recognition of new property tax levies for the Toledo Zoo (including a new permanent improvement levy plus a Zoo operating replacement levy) and for the Emergency Replacement levy. Additionally, there was a decrease in public works spending, and the six-year revaluation also contributed to the increase. These net increases were offset by increases in other expenditures, especially in Public Safety, Health, and Human Services. 11
8 Financial Position Statement SUMMARY The Financial Position Statement, known in accounting terms as the Balance Sheet, provides a picture of the County s Financial Position at the end of the year. Explanations of specific accounts follows: LUCAS COUNTY FINANCIAL POSITION STATEMENT Financial Benefits Cash $11,171,000 $8,375,000 Investments 200,691, ,903,000 Receivables 205,985, ,894,000 Property & Equipment 360,166, ,579,000 Other Assets 883, ,000 Total Financial Benefits $778,896,000 $758,197,000 Financial Burdens Amounts Owed to Employees and Vendors $40,732,000 $37,433,000 Short Term Debt 4,915,000 6,105,000 Long Term Debt 101,686, ,140,000 Other Financial Burdens 26,636,000 26,998,000 Total Financial Burdens $173,969,000 $175,676,000 Total Financial Benefits over Financial Burdens $604,927,000 $582,521,000 Benefits 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 the Treasurer invests in a variety of securities such as U.S. Treasury Notes and U.S. Treasury Bills. This allows the County to earn interest on its surplus cash. Receivables are amounts owed to the 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 of greater than one year. D E B T S T R U C T U R E Burdens Amounts Owed to Employees and Vendors are funds the County owes individuals and companies who supply goods or services and the expected payment is to be made 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. Benefits Over Burdens Differences: 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. Lucas County s Comprehensive Annual Financial Report (CAFR) for the year ending December 31, 2006, from which the information in this booklet has been drawn, was awarded the Certificate of Achievement for Excellence in Financial Reporting by the Government Finance Officers Association of the United States and Canada (GFOA) for the years The Certificate of Achievement is the highest form of recognition for excellence in state and local government financial reporting. In order to be awarded a Certificate of Achievement, a government unit must publish an easily readable and efficiently organized comprehensive annual financial report, whose contents conform to program LUCAS COUNTY 2006 SUMMARY OF DEBT OBLIGATIONS Balance at Balance at 1/01/06 Additions Deductions 12/31/06 General Obligation $34,935,000 $0 $3,680,000 $31,255,000 Special Assessment 16,848,000 2,166,000 1,058,000 17,956,000 Ohio Water Development Authority Loans 32,093, ,160,000 29,933,000 Ohio Public Works Commission Loans 3,399,000 1,715, ,000 4,586,000 Non-Tax Revenue Bonds Baseball Stadium Revenue Bonds 17,865, ,000 17,230,000 Other Non-Tax Revenue Bonds 0 726, ,000 Total $105,140,000 $4,607,000 $8,061,000 $101,686,000 standards. Such CAFR must satisfy both Generally Accepted Accounting Principles and applicable legal requirements. A Certificate of Achievement is valid for a period of one year only. We believe our CAFR continues to conform to the Certificate of Achievement program requirements, and we have submitted our CAFR for the current year to the GFOA. Copies of our CAFR may be obtained by contacting our office and/or by viewing our website. Please see the back cover for contact information
9 Lucas County Elected Officials A D M I N I S T R AT O R S J U D G E S Anita Lopez (419) Auditor Bernie Quilter (419) Clerk of Courts Tina Skeldon Wozniak (419) Commissioner (president) 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 LUCAS COUNTY AUDITOR Anita Lopez, Lucas County Auditor One Government Center, Suite 600 Toledo, Ohio For questions, please call: Department of Education and Outreach (419) James D. Bates (419) Gary 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 Puffenberger (419) Probate Court Peter M. Handwork (419) Thomas Osowik (419) Mark L. Pietrykowski (419) Arlene Singer (419) William J. Skow (419)
Larry A. Kaczala Lucas County Auditor
Cover photos: The Scarlet Tanager, courtesy of the Metroparks of the Toledo Area; Maumee Bay Resort, Toledo Lighthouse and The Toledo Museum of Art photos courtesy of the Greater Toledo Convention and
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