HomeMy WebLinkAboutCounty of Douglas - Public Financial ReportDouglas County, Nebraska
Popular Annual Financial Report
For the Fiscal Year Ended June 30, 2021
Daniel A. Esch
Douglas County Clerk/Comptroller
2 Douglas County, Nebraska — FY2021 Popular Annual Financial Report
Table of Contents
Douglas County Quick Facts
Population 2021: 584,526 (10.2% increase since 2011)
Median Household income: $67,133
Average Single-Family Home Value: $204,437
Number of Employers: 15,941
Douglas County is 339 Square Miles in Land Area
Daniel A. Esch
Douglas County Clerk/Comptroller
Introduction …………………….. ……………... Page 3
Douglas County Background..…………….. Page 4
Financial Management ..……….…………… Page 5
Financial Reporting Awards ………………. Page 6
Economy and Financial Highlights …….. Page 7
Financial Analysis ……………..………….…… Page 8
Sources of County Funds ……….…....……. Page 9
Change in Net Position ………………………. Page 10
County Revenues and Expenses …………. Page 11
General Obligation and Revenue Bonds
………………………………………………………….. Page 11
Liabilities …………..………………….…………. Page 12
County Employees ……………………………. Page 13
County Demographics .……………………… Page 14
Property Values .…………………………….… Page 15
Douglas County Government …………….. Page 16
Glossary of Terms ….…………………………. Page 17
What Douglas County Does for You …... Page 18
3 Douglas County, Nebraska — FY2021 Popular Annual Financial Report
Daniel A. Esch
Douglas County Clerk/Comptroller
To the Citizens of Douglas County:
It is with great pleasure that I present to you Douglas County’s Popular Annual Financial Report (PAFR) for
the fiscal year ended June 30, 2021. This publication is created to provide the public with an easy-to-read
overview of Douglas County’s financial condition.
Information in the PAFR is unaudited, but it is derived from the County’s Annual Comprehensive Financial
Report (ACFR). The ACFR contains more detailed information about the County’s finances, is prepared in
conformance with Generally Accepted Accounting Principles (GAAP), and is audited by the County’s
independent auditors. The schedules shown in the PAFR are different from GAAP financial statements
because accounting data has been summarized. A copy of the Annual Financial Report is available on the
County Clerk/Comptroller’s website at www.douglascountyclerk.org/financialreport.
The PAFR is designed to provide a simpler, more streamlined view of how your Douglas County
government spends the tax dollars it collects from the citizens we serve, and an idea of the kinds of
services Douglas County employees are engaged in as they work to safeguard the resources of Douglas
County.
I would like to take this opportunity to thank the citizens of Douglas County for their continued support in
our efforts to strengthen accountability and efficiency in local government.
In addition, I express my gratitude to the staff of the Douglas County Clerk/Comptroller’s office, whose
hard work on the Douglas County ACFR and the Douglas County PAFR demonstrates their professionalism
and dedication to their roles as public servants.
I encourage you to visit our website or contact us with any questions you have about the information
provided in our financial reports.
Thank you.
Daniel A. Esch
Douglas County Clerk/Comptroller
E-mail: daniel.esch@douglascounty-ne.gov
(402) 444-6767
1819 Farnam St., Room H08
Omaha, NE 68183
4 Douglas County, Nebraska — FY2021 Popular Annual Financial Report
Douglas County, Nebraska, was incorporated in 1854 and named after Stephen Arnold Douglas, who introduced the
1854 Kansas-Nebraska Act which made Kansas and Nebraska official territories. Before Nebraska was admitted to the
Union in 1867, Omaha, now the county seat of Douglas County, was the state capitol of the Nebraska Territory.
Today, Douglas County covers 339 square miles with a population of 584,526. It comprises part of one of the nation’s major metropolitan
areas along the Missouri River, with Omaha as its largest city. Other cities/villages in Douglas County include Valley, Ralston, Waterloo, Bennington,
and Boys Town.
Douglas County has a broad-based economy with strong trade, service, and manufacturing sectors. Omaha is corporate headquarters to
four Fortune 500 companies: Berkshire Hathaway, Mutual of Omaha, Union Pacific Railroad, and Peter Kiewit Sons’ Inc. Omaha is also corporate
headquarters to three Fortune 1000 companies: Valmont Industries, Werner Enterprises, and Green Plains. Other major employers of Douglas County
include: Offutt Air Force Base, CHI Health, Nebraska Medicine, Godfather’s Pizza, and Omaha Steaks.
Douglas County sits on the western side of the Missouri River, and has a number of lakes and reservoirs, a state recreation area, the world-
class Henry Doorly Zoo, and numerous historical sites. It is also home to several colleges and community colleges including the University of
Nebraska at Omaha and Creighton University. Numerous conventions and sporting events occur in Douglas County. Annually, the Berkshire
Hathaway Shareholders Meeting and the NCAA Men’s College World Series take place in Douglas County. Since 2008, events such as the NCAA
men’s basketball tournament, the NCAA women’s volleyball championship, the Olympic Curling Trials, and the U.S. Senior Open have occurred
multiple times in Douglas County.
Douglas County government operates under the Board of Commissioners form of government. There are seven commissioners elected by
district, and eight separately elected county officials who are elected county-wide. The Board of Commissioners retains budget setting authority
over the eight independently elected officials, and is responsible for the management of approximately 77.0% of all county operations.
Approximately 21% of the county’s budget is managed by eight independently elected officials and approximately 2% is primarily managed by the
state court system.
Douglas County elected officials are committed to their mission to provide basic services including public health and safety services; care
for the indigent; prosecutorial and public defender services; budgetary oversight of district, county and juvenile courts; and general government
services (like collection and disbursement of taxes, building and maintaining bridges and roads) in the most efficient manner possible. Douglas
County operates a long-term care facility, a mental health care facility, an adult correctional facility, and a juvenile detention facility.
Douglas County’s tax rate of $0.29559 remained unchanged for the 2021 fiscal year. Long-term ventures include a robust capital
improvement plan, improved collaboration with other local government entities, county government awareness, juvenile justice reform,
alternatives to incarceration, and health service coordination.
The Court at the Trans-
Douglas County Background
5 Douglas County, Nebraska — FY2021 Popular Annual Financial Report
Financial Management in Douglas County Government
Budget management in Douglas County government is led by the
appointed Director of Budget and Finance in conjunction with the Douglas
County Board’s Finance Committee and Douglas County’s Chief
Administrative Officer. They are responsible for developing Douglas County’s
budget each year, and that budget is approved by the Douglas County
Board. Each county-wide elected official submits their office’s budget
during the budget process, and those budgets are included in the total
Douglas County budget.
Under state law, the Douglas County Clerk also serves as the Douglas
County Comptroller and is responsible for all financial reporting duties. It is
the County Comptroller’s duty to act as the general accountant and fiscal
agent of the County and to exercise a general supervision over all officers of
the County charged in any manner with the receipt, collection, or
disbursement of the county revenue. The Comptroller audits all claims made
for payment using County funds and keeps the accounting records of the
County.
In performing these duties, the Douglas County Clerk/Comptroller
relies on the professional staff of the Administration, Finance, Payroll, and
Records Divisions of the Clerk/Comptroller’s Office. Staff are encouraged to
participate in local and national professional associations and to receive
continuing education so that they stay up to date on the ever-changing
federal, state, and local regulations governing accounting and auditing.
The Clerk/Comptroller’s office focuses on strengthening Douglas
County’s internal controls and accountability to all citizens we serve.
Public Information Available Online
www.douglascountyclerk.org
Weekly supplier checks
Calendar-year supplier payments
County Financial Reports
Budgets and Tax Rates for all Douglas County
Political Subdivisions
6 Douglas County, Nebraska — FY2021 Popular Annual Financial Report
Financial Reporting Awards
The Government Finance Officers Association (GFOA), founded in 1906, represents public finance officials throughout the United States
and Canada. Their mission is to advance excellence in public finance. The GFOA has established several highly regarded
professional recognition programs to encourage and assist state and local governments of all types and sizes to improve the quality of
their financial management and to recognize their achievement.
Award of Outstanding Achievement in Popular Financial Reporting - Douglas County, NE received the
Award for Outstanding Achievement in Popular Annual Financial Reporting from the GFOA for its
Popular Annual Financial Report for the fiscal year ended in June 30, 2019. The award for fiscal year
ended June 30, 2020 is still in review. 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. Douglas
County, NE has received a Popular Award eleven times since the fiscal year ended June 30, 2009. We
believe our current report continues to conform to the Popular Annual Financial Reporting
requirements, and we are submitting it to GFOA.
Certification of Achievement for Excellence in Financial Reporting - Additionally, the GFOA awarded a Certificate of Achievement
for Excellence in Financial Reporting to Douglas County, NE for its Annual Comprehensive Financial Report for the fiscal year ended
June 30, 2019. This was the 16th consecutive year that the County has received this prestigious award. The certification for year
ending June 30, 2020 is still in review. In order to be awarded a Certificate of Achievement, a government must publish an easily
readable and efficiently organized comprehensive annual financial report. This report must satisfy both generally accepted
accounting principles and applicable legal regulations. A certification is valid for a period of one year only. We believe that the
current comprehensive annual financial report continues to meet the Certificate of Achievement Program’s requirements and we
are submitting it to the GFOA to determine its eligibility for another certificate.
7 Douglas County, Nebraska — FY2021 Popular Annual Financial Report
Douglas County Economy and Financial Highlights
Douglas County maintained a strong economy during the pandemic with an rate of 2.3%
compared to the national rate of 5.9% in June 2021.
In FY 2021
Douglas County’s Assets exceeded its Liabilities by $174.8 million.
Douglas County’s Bonds, Notes and Leases Payable decreased from $77.2 million to $64.8
million. The decrease is due to the bond principal payments.
The County continued to maintain a bond rating of AAA from Standard & Poor’s and Aaa from
Moody’s Investor Service.
Douglas County’s Property Tax Rate remained unchanged at $0.29559 per $100 of assessed
value.
Compared to the previous fiscal year, general fund revenue increased $105.0 million, primarily
due to $95.6 million increase in intergovernmental proceeds driven by CARES Act revenue. The
general fund balance increased by $4.3 million from the prior year due to the implementation
of GASB 84, reclassifying nine funds from Agency Funds to now be included in the Douglas
County Financials.
General Fund Budgetary Highlights:
Revenues in the Treasurer’s Office were over budget estimates by $.08 million due to
increased investment income.
Corrections revenues were $6.7 million below budget driven by lower inmate headcounts
as the facility experienced decreased populations due to the pandemic.
Administrative expenses were $14.5 million under budget primarily due to CARES Act
funding that was received but not spent as of June 30, 2021.
8 Douglas County, Nebraska — FY2021 Popular Annual Financial Report
Douglas County Financial Analysis
9 Douglas County, Nebraska — FY2021 Popular Annual Financial Report
In fiscal year 2021, 29.8% percent of Douglas
County’s revenue came from property tax dollars, a
6.4% decrease over fiscal year 2020. Other taxes,
(which includes homestead taxes, motor vehicle taxes,
payments in lieu of taxes, inheritance tax, carline/airline
tax, and other miscellaneous taxes), accounted for 10%
of revenue.
Total grants and contributions account for 39.2%
of Douglas County’s revenue. The Douglas County
Health Department uses federal and state grant funds to
run health care, nutrition clinics, and to attend to public
health care issues. Federal and state grants also fund
criminal justice and public safety expenditures.
In fiscal year 2021, 21.2% of Douglas County’s
revenues came from Charges for Services which
includes fees for services, fines, and licenses.
Douglas County’s long-term care and mental
health care facilities receive reimbursement from
patients’ health insurance and from Medicare and
Medicaid.
The Roads Fund is funded by pass-through funds
from the federal government and the State of Nebraska
for its road and bridge construction and maintenance
projects.
Douglas County does not levy a sales tax or
income tax.
Sources of Douglas County Funds
10 Douglas County, Nebraska — FY2021 Popular Annual Financial Report
Douglas County’s Change in Net Position
Revenues for
fiscal year
ended June 30,
2021 increased
by $120 million.
Increases in
revenue were
primarily due to
the receipt of
federal CARES
funding.
The increase in
expenses for
the fiscal year
was driven by
CARES Act
Projects.
11 Douglas County, Nebraska — FY2021 Popular Annual Financial Report
Douglas County maintains a AAA
bond rating from Standard & Poor’s
and Aaa from Moody’s Investor
Service. The County’s bond rating is
similar to an individual’s credit report
and results in the County getting
better interest rates when borrowing
money.
12 Douglas County, Nebraska — FY2021 Popular Annual Financial Report
Current liabilities are
those that are due and
payable within one year.
Long term liabilities are
liabilities that are due in
more than one year.
Douglas County Liabilities
13 Douglas County, Nebraska — FY2021 Popular Annual Financial Report
Douglas County Employees
Number of Douglas County Employees by Department
2020/2021 Comparison
14 Douglas County, Nebraska — FY2021 Popular Annual Financial Report
Demographic and Economic Statistics
Did you know…..
Over 90.6% of Douglas County’s residents have a high school diploma
which is 5.3% higher than the national average.
In addition, 39.7% of Douglas County residents have a bachelor’s degree
or higher. This is 6.3% higher than the national average.
The average single-family home value of a Douglas County residence is
$204,437
Over 61.7% of housing in Douglas County is owner occupied.
Douglas County’s
population
has increased
10.2%
since 2011.
15 Douglas County, Nebraska — FY2021 Popular Annual Financial Report
Douglas County Property Values
Property values in Douglas County have increased an
average of 3.79% each year since 2011. The property
tax rate was increased in Fiscal year 2020 to $0.29559
and has not changed as of Fiscal year 2021.
The average single-family home value in Douglas
County is $204,437. This means that a home in Doug-
las County with an assessed value of $204,437 pays
property taxes of $604.30 per year or $50.36 per
month for County government services.
Property taxes are collected in arrears; therefore, taxes
collected based on 2021 values will not be presented
until fiscal year ending June 30, 2022.
16 Douglas County, Nebraska — FY2021 Popular Annual Financial Report
Douglas County Mission
To respect and respond to Douglas County citizens and
provide quality services in a cost-effective and efficient
manner.
Douglas County Values
We value Responsive Government
We value Public Engagement
We value Collaborative and Creative Problem Solving
We value Public/Private Partnerships
County Commissioners
Michael Boyle (District 1)
Roger Garcia (District 1)-Appointed 10/22/21
James Cavanaugh (District 2)
Chris Rodgers (District 3)
P. J. Morgan (District 4)
Maureen Boyle (District 5)
Mary Ann Borgeson (District 6)
Mike Friend (District 7)
County-wide Elected Officials
County Assessor/Register of Deeds Diane L. Battiato
County Attorney Donald W. Kleine
Clerk/Comptroller Daniel A. Esch
Clerk of the District Court John Friend
Engineer Tom Doyle
Public Defender Thomas C. Riley
Sheriff Thomas J. Wheeler
Treasurer John W. Ewing, Jr.
Downtown Omaha Source: Getty Images/iStockphoto
17 Douglas County, Nebraska — FY2021 Popular Annual Financial Report
Glossary of Terms
Compensated Absences: Accruals for time worked in excess of an
employee’s regularly scheduled work week taken in time off rather
than in pay.
Deferred Inflow: The deferred inflow of resources are the gains from
bond refundings or acquisition of net pension liability that will be re-
flected in a future period. The Governmental Funds report unavailable
revenue from three sources: real property taxes, economic impact
assistance, and grants. These amounts are deferred and recognized
as an inflow of resources in the period that the amounts become
available.
Deferred Outflow: The deferred outflow of resources is the loss from
bond refundings or consumption of net pension liability that will be
used in a future period.
Function: The Governmental Accounting Standards Board (GASB)
requires government financial statements to report by function, and
defines those functions as culture/recreation, ecological services,
public safety judicial, general government, public health/social
services, and public safety.
GASB: Governmental Accounting Standards Board—the independent
organization that establishes and improves standards for accounting
and financial reporting for U.S. state and local governments.
Net Position: The Statement of Net Position is designed to provide a
picture of Douglas County’s financial position at the end of the year.
Governmental Activities include all Elected Officials and County Board
Departments of the County.
Net Pension Liability: The full amount of capital that is required to
finance vested pension fund benefits.
Other Post Employment Benefits (OPEB): Retiree health care costs.
Aerial photograph: Douglas County Health Center, Youth Cen-
ter, Douglas County Health Department, Veterans Services, and
General Assistance (i.e. Community Services)
Rain Garden—Douglas County Health Center
18 Douglas County, Nebraska — FY2021 Popular Annual Financial Report
What your Douglas County government does for you
Process all real estate transactions and maintain property records
Assess property valuation
Collection of taxes for various political subdivisions and state government
Provide all election and voter registration services to the citizens of Douglas County
Issue liquor and tobacco licenses for establishments in unincorporated Douglas County
Issue marriage licenses
Provide copies of birth and death certificates
Health care, immunization and STD clinic services
Medical and sustenance care for indigent individuals
Long-term care facility and mental health care facility
Provide services to veterans in Douglas County
Maintain all county (not city) roads and bridges
Landfill services and noxious weed control
With the State of Nebraska and Sarpy County, provide Extension services to residents
Provide 911 services
Provide law enforcement services
Prosecute all felony charges/advise county government officers
Provide public defender services
Court administration (County, District, Juvenile)
Adult correctional facility and youth services center
Provide support for children and families who are involved, or at risk of becoming involved,
with the juvenile justice system
Link to Douglas County’s
Annual Comprehensive Financial
Reports (ACFR’s), Monthly
Departmental Expenses to Budget
Reports, Weekly Supplier
Check Reports:
www.douglascountyclerk.org/
finance-division
Valley City Park in Valley, NE