HomeMy WebLinkAboutCity of Columbus - Public Financial ReportOFFICE OF THE CITY AUDITOR
MEGAN N. KILGORE, AUDITOR
A Report
to our Citizens
POPULAR
ANNUAL
FINANCIAL
REPORT
FOR YEAR ENDED DECEMBER 31, 2021
TABLE OF CONTENTS
Understanding the PAFR 2
Overview of Government 3
Organizational Structure 4
Strategic Priorities of the City 5
City Services by the Numbers 6
The City’s Net Position 7
Where the Money Comes From 8
Where the Money Goes 9
Public Health Efforts
During COVID-19 10
Economic Recovery
During COVID-19 11
The Impact of Remote Work
on Income Tax 12
2021 State of the
Local Economy 13
Managing the City’s Debt 14
Building for our Future 15
A Plan for Climate Action 16
Keeping Columbus Safe 17
Capital Improvements 18
Capital Assets 19
Economic Development 20
Creating a More
Equitable Columbus 21
Fiscal Year 2022
Revenue Projection 22
FROM THE CITY AUDITOR
Dear Citizens of Columbus,
It is my honor to serve as your
City Auditor and as I begin my
second term in office, I proudly
present to you the 2021 Popular
Annual Financial Report (PAFR)
for the City of Columbus.
Despite the challenges associ-
ated with the COVID-19 global
pandemic stretching into its
second year, the City of Colum-
bus remained financially strong
in 2021 as we worked tirelessly to maximize the value of your
tax dollars. We passed a balanced budget, maintained
high-quality City services for our residents and businesses,
and maintained our strong reserves.
Additionally, for the first time in the City’s history, we now have
an estimated one billion dollars in resources going into Fiscal
Year (FY) 2022. Our local economy experienced positive ben-
efits from three rounds of federal economic impact payments
to individuals, plus enhanced unemployment insurance and
loans to small businesses. As a result, much of the initial eco-
nomic fallout was reversed and many of our local companies
—especially those in the technology, healthcare, and financial
sectors—experienced breakout years.
After initially falling at unprecedented rates in the early stages
of the pandemic, the City’s total income tax collections have
roared back due to significant wage growth, even while job
numbers are still sizably down from pre-pandemic 2019. Em-
ployment rose approximately 2.2% in 2021 over 2020. Recent
improvements suggest that workers are slowly, but steadily,
being drawn back into the workforce.
In the pages that follow, you will learn about the strategic in-
vestments we made during this historic year that targeted
public health; marginalized communities disproportionately
impacted by the pandemic; public safety; affordable housing;
and building stronger, healthier, and more sustainable neigh-
borhoods by investing in continued efforts to become carbon
neutral by 2050.
My position carries with it the responsibility to report the City’s
financials to you. This annual publication is a labor of love for
me and my staff and I hope you enjoy the story our 2021 num-
bers tell —a story of perseverance, innovation, and success.
Yours in service,
Megan N. Kilgore
Columbus City Auditor
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– Megan N. Kilgore, Columbus City Auditor
Though this publication is intended to be simple to
understand, there are some commonly used account-
ing terms used in this PAFR:
Bonds: a type of debt-based investment, where mon-
ey is loaned to a government in return for an agreed
rate of interest
Bond Ratings: independent, forward-looking opin-
ions on the creditworthiness of a bond issuer
Business-type activities: one of two classes of activ-
ities reported in the government-wide financial state-
ments. Business-type activities are financed in whole
or in part by fees charged to external parties for goods
or services. These activities usually are reported in
enterprise funds
Expenditures: everything that a government spends
money on
UNDERSTANDING
THE PAFR
The purpose of this document is to provide an abbre-
viated and simplified version of our required annual
audit – the more than 300-page 2021 Annual Com-
prehensive Financial Report (ACFR). For more than
20 years, the City of Columbus has been consistently
nationally recognized as one of the fastest large cities
in the country to complete their annual audit in com-
pliance with generally accepted accounting principles
(GAAP). Beyond good financial management and
governance, audit time is critically important to inves-
tors who require timely and comprehensive financial
information to make accurate investment decisions.
“For years, the City of Columbus has
received national recognition for being
one of the fastest large cities in the country
to release their Annual Comprehensive
Financial Report. I am particularly proud
to uphold that same commitment, even
through the challenges of the pandemic.”
Fiscal Year (FY): a government or organization’s
12-month financial budget and reporting period; not
all fiscal years correspond to the calendar year but
the City of Columbus’ does
Fund: a separate fiscal and accounting entity used to
segregate and account for resources related to a
specific activity
General Fund: the main operating fund of a govern-
ment
General Obligation Bonds: bonds issued that are
backed by the full faith and credit of the government
Governmental Activities: activities generally fi-
nanced through taxes, intergovernmental revenues,
and other non-exchange revenues – general fund,
special revenue funds, debt service funds, and capital
project funds
Net Position: the difference between what the City
owns and what the City owes; positive net position
indicates a measure of financial stability
Rating Agencies: private entities that assist investors
by providing rating and research on debt issuers; for
example, Fitch Ratings, Moody’s Investors Service,
and S&P Global Ratings
Revenues: money received by a government either
by taxes or non-tax sources
Revenue bonds: used to finance projects with built-
in revenue streams
2POPULAR ANNUAL FINANCIAL REPORT2021 UNDERSTANDING THE PAFR
The City’s Annual Comprehensive Financial Report(s) for the year 2019-
2020, from which financial results
found in this PAFR have been drawn,
were awarded the Certificate of
Achievement for Excellence in Financial Reporting by Government Finance Of-
ficers Association of the United State
and Canada (GFOA). 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 efficient-
ly organized Annual Comprehensive
Financial Report, whose contents con-
form to program standards. Such a Annual Comprehensive Financial Re-
port must satisfy both generally accept-
ed accounting principles and applicable
legal requirements.
A Certificate of Achievement is valid for
a period of one year only. We believe
that our current Annual Comprehensive Financial Report continues to conform
to the Certificate of Achievement Pro-
gram’s requirements, and we are sub-
mitting it to GFOA to determine its eli-
gibility for another Certificate.
UN
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OVERVIEW OF GOVERNMENT
The City is administered by a Mayor, a seven-
member City Council, the City Auditor, and the City
Attorney. These officials are all elected to four-year
terms on an at-large basis. The Mayor and four Coun-
cil members are elected in an odd numbered year.
Three Council members, the City Auditor, and the
City Attorney are elected in the following odd num-
bered year. The City Charter provides for appoint-
ments and elections of successors to these officials if
they should, for any reason, vacate their office.
A charter amendment to change the total number
of City Council members from seven to nine, and to
change City Council structure from at-large to by
place, was approved by voters on May 8, 2018. Such
changes take effect in 2023, affecting terms begin-
COLUMBUS CITY COUNCIL
Since 2018, City Council has been led by President
Shannon G. Hardin, who was elected to the post by
fellow council members.
City Council meets in the City Hall council chambers
on Mondays at 5pm.
Effective 2023 for
terms beginning in
2024
Columbus was founded in 1812 and created specifically to be the capital city due to its
central location in the state of Ohio. Today, it covers approximately 226 square miles.
ning in 2024. The Recreation and Parks Director, the
Health Commissioner, the Inspector General, and the
Civil Service Executive Director are appointed by,
and report to, independent commissions. The City
Treasurer and City Clerk to the Council are appoint-
ed by, and serve at the pleasure of, City Council. All
other departments’ directors are appointed by and
serve at the pleasure of the Mayor.
Our Elected Officials (as of January 2022):
Emmanuel Remy,
Councilmember
Elizabeth Brown,
President Pro Tempore
Shayla Favor,
Councilmember
Shannon G. Hardin, Council President
Rob Dorans,
Councilmember
Zach Klein, City Attorney
Lourdes Barroso
de Padilla, Councilmember
Megan N. Kilgore, City Auditor
Nicholas J. Bankston,
Councilmember
Andrew J. Ginther, Mayor
3POPULAR ANNUAL FINANCIAL REPORT OVERVIEW OF GOVERNMENT
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City Council City
Auditor
Municipal
Court Clerk
Municipal
Court Judges
City
Attorney
Income
Tax
Human
Resources
Finance
& Mgmt.
Fleet
Mgmt.
Facilities
Mgmt.
Financial
Mgmt.
EducationDiversity
& InclusionCelebrateOne
Public
Utilities
Power
Sanitary
Sewer
Storm
Sewer
Water
Recreation
& Parks
Recreation
& Parks
Commission
Inspector
General
Civilian
Police
Review
Board
Civil Service
Civil Service
Commission
Technology
Information
Services
Elected Official Department Division
Mayor
City
Treasurer
Real Estate
Appointed Position
Public
Safety
Fire
Police
Support
Services
Building
& Zoning
Services
Code Enforcement
Development
Economic
Development
Housing
Land
Redevelopment
Planning
& Policy
Health
Board
of Health
Office
Public
Service
Design &
Construction
Infrastructure
Management
Refuse
Collection
Traffic
Management
Parking
Services
Neighborhoods
Community Relations
Commission
Policy Making Body
RESIDENTS OF COLUMBUS
ORGANIZATIONAL STRUCTURE
KEY
4POPULAR ANNUAL FINANCIAL REPORT2021 ORGANIZATIONAL STRUCTURE
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STRATEGIC PRIORITIES OF THE CITY
Mayor Andrew J. Ginther’s Goals and Initiatives for 2021
Neighborhoods: The City continues to invest in our neighborhoods - focusing on those with
higher rates of unemployment, crime and infant mortality: Franklinton, Hilltop, Linden, Near East,
Northland, Near South, Southeast, and Northeast. Many factors lead to thriving, vibrant neighborhoods
including safety, mixed-income housing, and jobs.
Police Reform: We are moving our way of policing from a 20th century model of law enforce-
ment to a 21st century model of community policing. We will focus on proactive police-community
interactions and broad-based support to prevent and reduce crime through the Safe Streets Bike Pa-
trol, Neighborhood Crisis Response, CARE Coalition, and programming through Recreation and Parks.
Public Health: COVID-19 made clear to us the importance of strong public health for our
community. We must continue to slow the rate of infections and deal with the outcomes of the
pandemic that has shone light on the disparities in public health. In addition, how we address
public health also leads to successes in safety and stronger neighborhoods.
Economic Development and Affordable Housing: The City is working to advance
economic recovery from COVID-19 and assure that this recovery reaches every corner of our commu-
nity. Through public investment and policies, we will create jobs, increase wages, improve access to
housing residents can afford, and strengthen Columbus neighborhoods.
Birth to Five and Education: Every child in every Columbus neighborhood deserves the
opportunity to thrive. The City is investing in CelebrateOne to ensure that all babies in Columbus
and Franklin County - regardless of race, ZIP code, or family income - are able to celebrate their first
birthday and beyond. Early Start Columbus works to ensure all children are able to enter kindergarten
with the skills and knowledge they need to thrive.
Diversity and Inclusion: The administration remains committed to fostering a culture of
inclusion to ensure its workforce and suppliers reflect the rich diversity of Columbus and that the work
of the City is approached through the equity lens. The Columbus Women’s Commission is working to
advance the economic well-being of women, particularly through its pay equity initiative and eviction
prevention, both of which disproportionately impact women of color.
Sustainable Columbus: A healthy environment for every resident is key to ensuring
Columbus’ growth. Through Sustainable Columbus, the City is optimizing internal City operations and
working with external stakeholders throughout the community to enhance and promote policies that
build stronger, healthier neighborhoods.
The Mayor’s Equity Agenda guided the components
of the City’s 2021 Budget. Goals of the Equity Agen-
da include:
• reducing infant mortality by making sure Black
babies reach their first birthday and beyond;
• ensuring access to high-quality pre-kindergarten,
regardless of a resident’s zip code;
• working to reduce evictions where we know Black
mothers are disproportionately impacted;
• increasing the availability of affordable housing;
• creating more opportunities for Black-owned and
women-owned businesses to have equal access to
City contracts;
• connecting residents to good paying careers in
the trades;
• ensuring our residents feel safe wherever they go.
Everything we do as a City must be done through
the lens of equity, and our budget must reflect this,
too. As we deal with the economic blow the global
pandemic has had on our community, equity has
never been more important.
With the Equity Agenda in mind, the Mayor’s Strategic Priorities for 2021 were:
5POPULAR ANNUAL FINANCIAL REPORT STRATEGIC PRIORITIES OF THE CITY
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CITY SERVICES BY THE NUMBERS
2019 2020 2021
Public
Services
Streets (miles) 2,751 2,673 2,770
Land area (square miles) 225.790 225.868 226.153
% Potholes service requests closed within 3 days 88%90%90%
Public
Safety
Police personnel 1,918 1,939 1,921
Fire personnel 1,564 1,579 1,596
Police substations 17 17 17
Fire stations 33 34 34
% Structure fire incidents responded to within
8 minutes of call 94%95%95%
% Emergency medical responses within
8 minutes of call 91%90%92%
Development # Full-time jobs committed to be created through
economic development incentive programs 2,869 688 13,848
Health # Food safety inspections completed 14,823 9,235 16,133
Recreation
and Parks
Park acreage managed 13,681 13,749 13,970
Parks managed 397 400 407
Playgrounds 174 174 170
Community centers 29 29 32
Water
Water mains (miles) 2,528 2,531 2,535
Maximum daily capacity (millions of gallons) 255 255 255
Water treatment plants 3 3 3
Sewer
Sanitary sewers (miles) 4,381 4,245 4,452
Wastewater treatment plants 2 2 2
Sources: 2021 Various City Departments
6POPULAR ANNUAL FINANCIAL REPORT2021 CITY SERVICES BY THE NUMBERS
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THE CITY’S NET POSITION
Revenues and Expenses
The net position of the City is equal to City assets and
deferred outflows offset by City liabilities and de-
ferred inflows. Basically, net position is the difference
between what the City owns and what the City owes.
Positive net position indicates a measure of finan-
cial stability. The City’s net position increased from
$2.82B in 2020 to $3.39B in 2021, the components of
which are listed below. In 2021, governmental activi-
ties expenses and business-type activities expenses
decreased by 16.4% and 16.2%, respectively, due to
a plan design change with the Ohio Public Employ-
ees Retirement System (OPERS) other postemploy-
ment benefits plan (OPEB). OPERS no longer offers
a self-insured OPEB plan to its retirees. Instead,
retirees receive a monthly fixed stipend based on
their eligibility. As a result, the OPERS OPEB 2020
net liability converted to a net asset in 2021 with the
offset recognized as a reduction in pension expense.
The City participates in two statewide, multi-
employer public retirement plans. The City’s share
of those collective pension/OPEB net liabilities is
$1.48B, which is the sole reason for the negative
$316.4M unrestricted net position.
The City’s financial activities in total are made up of
two broad classifications: governmental and busi-
ness-type activities. Additionally, there are two main
sources of revenue for the City: program revenues and
general revenues. Program revenues include charges
for services. General revenues include income taxes,
property taxes, and other revenues that are not gen-
erated through programming.
Revenue for the City in 2021 totaled $2.40B, a de-
crease of $68.02M or 2.8% compared to 2020. Total
revenue decreased in 2021 due to a variety of off-
setting factors including: income tax growth, timing
of federal COVID-19 stimulus programs, reduction in
investment earnings, and Bureau of Workers Com-
Net Position at December 31 (in millions)
2019 2020 2021
Current and Other Assets $2,533 $2,444 $2,784
Net OPEB Asset - -41
Capital Assets 7,262 7,496 7,706
Deferred Outflows of Resources 694 472 390
Total Assets and Deferred Outflows of Resources $10,489 $10,412 $10,921
Other Liabilities 254 240 348
Net Pension & OPEB Liability 2,257 1,938 1,517
Long-term Liabilities other than Pension and OPEB 5,221 4,950 5,089
Deferred Inflows of Resources 206 461 580
Total Liabilities and Deferred Inflows of Resources $7,938 $7,589 $7,534
Net Investment in Capital Assets 3,142 3,330 3,518
Restricted 171 184 185
Unrestricted (762) (691) (316)
Net Position $2,551 $2,823 $3,387
CHANGES IN NET POSITION (in millions)
2019 2020 2021
Revenues $2,287 $2,468 $2,400
Expenses 1,489 2,196 1,836
Changes in Net Position 798 272 564
Net Position - Beginning 1,753 2,551 2,823
Net Position - Ending $2,551 $2,823 $3,387
pensation dividends received in 2020. Expenses for
the City totaled $1.84B in 2021, a decrease of
$359.80M or 16.4% as compared to 2020. This de-
crease is due to the change in the OPERS OPEB plan
described above.
7POPULAR ANNUAL FINANCIAL REPORT THE CITY’S NET POSITION
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WHERE THE MONEY COMES FROM
Columbus is committed to its sound fiscal policies, one of which is setting aside dollars for a
“Rainy Day” reserve. As of December 31, 2021, the City has accumulated a $266.6M unassigned
fund balance in the General Fund, of which $87.9M has been set aside for a “Rainy Day.”
The General Fund is the main operating fund for
the City.
Funding for the City’s General Fund and services
provided to residents comes from many sources.
In 2021, the City’s General Fund revenues totaled
$962.38M. The majority, or 80.4%, of total General
Fund revenues was generated from income taxes.
General government operations are also funded
from property taxes, charges for services, fines, in-
vestment earnings, and other revenue streams.
The City maintains a goal of a $90 million balance by the end of 2024.
“Rainy Day” Fund Balance 10-Year Trend (in millions of dollars)
2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
$32.9 $39.8 $56.1 $64.1 $66.7 $69.5 $73.9 $76.2 $80.7 $85.2 $87.9
Sources of Income Tax
Income Tax Collected 2019 2020 2021
Withholding 82.9% 84.1%80.9%
Individual Accounts
Not from Withholding 5.1% 4.6%4.2%
Business Accounts 12.0% 11.3%14.9%
2021
Withholding 80.9%Individual 4.2%
Business 14.9%
General Fund Revenue
Income taxes Property taxes Shared revenues Charges for services Other
8.9%
3.2%
6.9%
5.4%
75.6%
13.8%
2.6%
6.2%
5.2%
72.2%
3.0%
3.7%6.6%
6.3%
80.4%
During 2021, governmental funds recognized $1.031B in
income tax revenue. The General Fund is the primary
operating fund of the City, accounting for all finan-
cial resources except those required to be account-
ed for in another fund. The Special Income Tax debt
service fund is used to account for the accumulation
of resources for the payment of general obligation
debt: principal, interest, and related expenditures.
The City issues debt to fund capital improvements
and pays down the governmental debt using 25% of
the income tax proceeds set aside for debt service.
8POPULAR ANNUAL FINANCIAL REPORT2021 WHERE THE MONEY COMES FROM
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4.6%0.5%
4.4%15.1%
5.4%
70.0%
4.9%1.4%
4.1%15.5%
5.7%
68.4%
4.6%0.3%
4.7%15.8%
5.1%
69.5%
Public Safety Development Recreation and Parks Capital Outlay General Government Public Service
General Fund Expenditures
WHERE THE MONEY GOES
The City provides a full range of services through
its General Fund operations such as police and
fire protection, recreational activities, refuse col-
lection, development, public health, and other
amenities. In 2021, General Fund expenditures and
transfers out totaled $993.31M, including a $32.95M
Board of Health Expenditures
A major component of City operations includes
delivering public health services to the community.
Public health expenditures are reported separately
and receive a significant portion of its funding from
the General Fund. The increase in expenditures over
the past years were due to the City’s response to
COVID-19.
transfer to the Columbus Board of Health, a blend-
ed component unit of the City. While the majority
of general government operations are funded by
General Fund revenues, $26.57M was funded by
transfers from other governmental funds.
BOARD OF HEALTH EXPENDITURES
(in millions of dollars)
2019 2020 2021
$70M
$68M
$66M
$64M
$62M
$60M
$58M
$56M
$54M
$52M
$68.944
$65.649
$58.081
9POPULAR ANNUAL FINANCIAL REPORT WHERE THE MONEY GOES
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PUBLIC HEALTH EFFORTS DURING COVID-19
The COVID-19 pandemic continued to affect the City
of Columbus in 2021. The City took various preven-
tative and proactive measures such as “shelter-at-
home” guidelines for individuals and citywide mask
mandates to slow the spread.
Columbus Public Health led our community efforts to
protect the health of our residents during dangerous
emerging variants and the ongoing pandemic. As
part of its response, Columbus Public Health im-
plemented a mass vaccination effort to reach and
protect as many people as possible from COVID-19,
especially our residents of color who were dispropor-
tionally impacted from the virus. In addition to giving
more than 200,000 vaccines in 2021, their COVID-19
response also included COVID-19 testing, contact
tracing, compliance, and enforcement.
COLUMBUS PUBLIC HEALTH
COVID-19 RESPONSE
BY THE NUMBERS:
CASE INVESTIGATION
Conducted 89,839
COVID-19 case investigations to
identify cases and conduct contact tracing
to prevent the spread of COVID-19
CONTACT TRACING
Conducted 29,697
contact investigations for
isolation and quarantine
TESTING
Completed 6,447
COVID-19 tests with adult hospital partners:
OhioHealth, Ohio State Wexner Medical Center,
and Mount Carmel Health System
OUTBREAK RESPONSE
Responded to 55
COVID-19 outbreaks
MASK ENFORCEMENT
Conducted 854 complaint investigations
Issued 43 warning letters
Achieved a 94.9% compliance rate
PUBLIC INFORMATION CALL CENTER
102,417 calls and chats
to provide information, education, and
appointments for testing and vaccines
VACCINATION RATES
(as of December 31, 2021)
COLUMBUS RESIDENTS
57.1% (383,683)
had begun the vaccination series
52.5% (351,953)
had completed the series
FRANKLIN COUNTY RESIDENTS
64.8% (853,260)
had begun the vaccination series
60.3% (794,003)
had completed the series
10POPULAR ANNUAL FINANCIAL REPORT2021 PUBLIC HEALTH EFFORTS DURING COVID-19
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2021
ECONOMIC RECOVERY DURING COVID-19
In an effort to jumpstart the nation’s economic
recovery from the ongoing pandemic, the federal
government took bold action by allocating funds to
local governments in 2021.
As of December 31, the City of Columbus had
received and expended $157 million of Coronavirus
Aid, Relief and Economic Security (CARES) Act
funds in the following categories:
• $80 million for direct spending for COVID-19
expenditures such as medical expenses for
testing, EMS response, and personal protective
equipment (PPE);
• $51 million for human services such as shelter
for those experiencing homelessness, food, and
rental assistance; and
• $26 million for economic impact such as
small business assistance and technology for
teleworking.
The City also received $93.5 million in federal
American Rescue Plan Act (ARPA) funds, as well
as $39.6 million in Emergency Rental Assistance
Program (ERAP) dollars to invest in human services,
youth and childcare programming, vaccine initiatives,
small business support, and economic assistance in
other community areas.
11POPULAR ANNUAL FINANCIAL REPORT ECONOMIC RECOVERY DURING COVID-19
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Income tax produces approximately 78% of the
City’s General Fund revenues. Remote work remains
the largest threat to the City’s future tax collections.
While rules for taxing remote work were initially
relaxed, the State passed legislation in June of
2021 to allow for refunds of 2021 municipal income
tax paid on behalf of remote workers to the
municipality where the business was located rather
than where the employee was physically working.
These refunds will be requested in 2022 with
the filing of 2021 tax returns; however, due to this
change, the City saw a slight impact to withholding
tax revenue during the second half of 2021 as
employers began adjusting their withholdings to
where remote workers were working.
The City is anticipating potentially large impacts
to income tax collections in future fiscal years
given the quantity and frequency of remote work.
Predicting the long-term use of remote work and
THE IMPACT OF REMOTE WORK ON INCOME TAX
the length of time it will take for employers to fully
implement processes to track such work is difficult.
Consequently, we expect that it will take some time
for revenues to fully reflect remote work. The City
has anticipated revenue losses due to remote work
in its 2022 Budget.
Differences in Differences in Central Ohio Central Ohio Local Tax RatesLocal Tax Rates
MarysvilleMarysville1.50%1.50%
CirclevilleCircleville2.50%2.50%
New New LexingtonLexington1.00%1.00%
Marion Marion
2.00%2.00%
LondonLondon1.50%1.50%
Pataskala Pataskala 1.00%1.00%
Newark Newark 1.75%1.75%
Identifying names are approximate locations.
Grove CityGrove City2.00%2.00%
Columbus Columbus 2.50%2.50%
Delaware 1.85%Delaware 1.85%
PowellPowell2.00%2.00%
Dublin Dublin 2.00%2.00%
Westerville Westerville 2.00%2.00%
Canal Canal WinchesterWinchester2.00%2.00%
Hilliard Hilliard 2.50%2.50%
Whitehall Whitehall 2.50%2.50%
WorthingtonWorthington 2.50% 2.50%
Upper Upper Arlington Arlington 2.50%2.50%
New Albany New Albany 2.00%2.00%
LancasterLancaster2.20%2.20%
GroveportGroveport2.00%2.00%
Grandview Grandview HeightsHeights2.50%2.50%
Gahanna 2.50%Gahanna 2.50%
Bexley Bexley 2.50%2.50%Reynoldsburg 2.50%Reynoldsburg 2.50%
Pickerington 1.00%Pickerington 1.00%
12POPULAR ANNUAL FINANCIAL REPORT2021 THE IMPACT OF REMOTE WORK ON INCOME TAX
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2021 STATE OF THE LOCAL ECONOMY
Source: City of Columbus, 2021 Annual Comprehensive Financial Report
Rank TOP 10 EMPLOYERS Full-time
Employees
1 The Ohio State University 35,210
2 State of Ohio 24,897
3 OhioHealth 24,512
4 JPMorgan Chase & Co.17,480
5 Nationwide 16,000
6 Nationwide Children's Hospital 13,161
7 Kroger Co.12,018
8 Amazon 9,200
9 City of Columbus 8,705
10 Mount Carmel Health System 8,182
Columbus is among the fastest-growing cities in the
country, due in part to our steady pipeline of young
talent. Home to a flourishing technology industry
and a growing number of startups, Columbus is
emerging as a top market for companies in financial/
insurance, technology, healthcare and gene therapy,
and e-commerce innovation. Diverse and not reli-
ant on any single industry, the Columbus economy
has historically been able to quickly recover from
economic downturns. The strong rebound in the
City’s revenue collections through 2021 reflects the
inherent resilience of our economy made strong by
federal relief and recovery dollars used by the City
for emergency housing assistance, small business
support, and other remedial efforts on a micro level.
Personal income in Ohio also soared by 14.6 percent
in the first quarter of 2021 alone, the largest one
quarter increase since the state began collecting
such data in 1948. Columbus' income tax collections
Columbus Job Numbers and Ohio Wage Growth
Source: Ohio Department of Job and Family Services, Bureau of Labor Market Information
Source: U.S. Bureau of Labor Statistics (14,370) fewer jobs filled than in 2019
2%
4%
6%
8%
10%
12%
14%
FebJan Mar Apr May Jun Jul Aug Sept Oct Nov Dec
2019 2020 2021 WAGE GROWTH
INDUSTRY # of Columbus Jobs Columbus Annual Average % Change Columbus Annual Average % Change Q3 ’21 vs Q1 ’20
Agriculture, Forestry, Fishing and Hunting 263 N/A —N/A — —
Mining, Quarrying, and Oil and Gas Extraction 262 N/A —N/A — —
Utilities 2,693 2,485 -7.7%2,571 3.5%2.2%
Construction 23,180 23,123 -0.2%24,650 6.6%5.8%
Manufacturing 26,062 25,031 -4.0%25,564 2.1%7.9%
Wholesale Trade 18,723 18,013 -3.8%18,013 0.0%8.1%
Retail Trade 47,719 45,546 -4.6%46,207 1.5%8.9%
Transportation and Warehousing 30,307 34,724 14.6%37,684 8.5%12.0%
Information 9,799 8,616 -12.1%8,278 -3.9%9.7%
Finance and Insurance 33,640 33,403 -0.7%33,025 -1.1%9.2%
Real Estate and Rental and Leasing 11,021 10,597 -3.8%11,798 11.3%8.9%
Professional, Scientific, and Technical 34,880 34,617 -0.8%34,722 0.3%10.4%
Management of Companies and Enterprises 14,202 13,905 -2.1%13,867 -0.3%5.9%
Administrative and Support and Waste Management and Remediation Services 34,836 32,215 -7.5%33,345 3.5%17.0%
Educational Services 11,431 10,370 -9.3%11,313 9.1%8.4%
Health Care and Social Assistance 92,718 88,916 -4.1%88,723 -0.2%7.9%
Arts, Entertainment, and Recreation 8,278 5,996 -27.6%5,784 -3.5%17.6%
Accommodation and Food Services 47,789 39,557 -17.2%41,679 5.4%29.2%
Other Services (except Public Administration)24,887 22,345 -10.2%23,409 4.8%7.1%
Government 107,103 104,003 -2.9%104,822 0.8%3.8%
Unclassified 31 N/A —N/A — —
579,824 553,462 -4.5%565,454 2.2%
Annual average rates
2019 3.5%
2020 7.5%
2021 4.8%
grew solidly throughout 2021 as more workers were
rehired across the City, wage increases were given
within several industries, and governmental transfer
payments lifted local households.
Franklin County Franklin County Unemployment Unemployment Rates Rates
13POPULAR ANNUAL FINANCIAL REPORT 2021 STATE OF THE LOCAL ECONOMY
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MANAGING THE CITY’S DEBT
Debt is used to finance the City’s major capital
projects, such as water reservoirs, sewer lines, and
street improvements. Depending on the project, the
City will typically issue general obligation bonds,
notes, revenue bonds, or utilize loans from the State
of Ohio. All debt issuance is conducted within the
parameters of the City’s debt guidelines.
Exceptional bond ratings save the City money by
securing lower interest rates on its debt. Columbus is
proud to receive the highest designation of financial
strength - triple-A bond ratings - from three differ-
ent rating agencies.
Municipal Bond Rating Moody’s S&P Global Fitch
General Obligation (GO) Bonds Aaa AAA AAA
2006 Sanitary Sewer System Adjustable Rate GO Bonds Aaa/VMIG1 AAA/A-1+ AAA/F1+
2008 Sanitary Sewer System
Adjustable Rate Revenue Bonds
(Series 2008B)
Aa1/VMIG1 AA/A-1+ AA-/F1+
2014 Sanitary Sewer System
Fixed Rate Revenue Refunding
Bonds
Aa1 AA AA-
2015 Sanitary Sewer System
Fixed Rate Revenue Refunding
Bonds
Aa1 AA (Not
Rated)
Debt and Other Financial Obligations Portfolio
(in thousands)
Outstanding
Fixed
Outstanding
Variable
Total Outstanding
Principal
General Obligation (GO) Bonds $2,850,175 20,000 $2,870,175
Assessment Bonds - Direct Placement 51 — 51
Sanitary Sewer Revenue Obligation Bonds 316,335 51,855 368,190
Tax Increment Financing (TIF) Revenue Bonds 17,050 —17,050
State Infrastructure Bank (SIB) Loan - Direct Borrowing 6,600 — 6,600
Ohio Public Works Commission (OPWC) Loans - Direct Borrowing 3,762 — 3,762
Lease Revenue Bonds 47,280 —47,280
Ohio Water Development Authority (OWDA) Revenue Loans
Water - Direct Borrowing 352,938 — 352,938
Sanitary Sewer - Direct Borrowing 911,803 —911,803
Storm Sewer - Direct Borrowing 4,478 — 4,478
General Obligation Notes - Direct Placement 27,200 — 27,200
$4,420,488 71,855 $4,609,527
$1,500
$1,000
$500
$2,000
$2,500
$3,000
$3,500
$4,000
$4,500
$5,000
(in millions of dollars)
City of Columbus, Ohio Outstanding Bonds and Notes
2021
$4,610
2020
$4,496
2019
$4,732
14POPULAR ANNUAL FINANCIAL REPORT2021 MANAGING THE CITY’S DEBT
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$190K $240K $219K $242K
$273K
$150K $161K $174K $188K
$215K
BUILDING FOR OUR FUTURE
2021 COLUMBUS REGION
HOUSING MARKET
MEDIAN SALES PRICE - $260,000
12.1% from 2020
ACTIVE HOME LISTINGS
3.5% from 2020
CLOSED SALES – 36,489
(a record for Central Ohio)
LIST PRICE RECEIVED
102% of asking price
The latest U.S. Census data shows that the City of
Columbus has experienced substantial population
growth in the last decade. Columbus’ population is
now 905,748 – a 15.1% increase over the last decade
and the highest percentage increase since the 1950s.
This boom has resulted in major economic develop-
ment opportunities like Intel announcing plans to
build the world’s largest chip-making complex in Cen-
tral Ohio. However, the influx has also presented some
challenges, specifically related to affordable housing
as the City of Columbus experienced a low inventory
of homes for sale and enthusiastic buyer demand
in 2021.
Courtesy: Columbus Realtors 2021 Annual Report
on the Columbus Region Housing Market
Courtesy: Columbus Realtors 2021 Annual Report
on the Columbus Region Housing Market
Courtesy: Columbus Realtors 2021 Annual Report
on the Columbus Region Housing Market
Single Family CondoDays on Market Until Sale
Median Sold Price
0
20
40
60
1-20181-2017 1-2019
2017 2018 2019 2020 2021
1-2020 1-2021
This chart uses a rolling 12-month average for each data point.
Single-family Condo
Does not account for seller concession and/or down payment assistance.
15
+12.6%+14.3%
19
Average Total Days
on Market
SINGLE-FAMILY
One-Year Change
in Price
SINGLE-FAMILY
Average Total Days
on Market
CONDO
One-Year Change
in Price
CONDO
15POPULAR ANNUAL FINANCIAL REPORT BUILDING FOR OUR FUTURE
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A PLAN FOR CLIMATE ACTION
The City released
its first ever Colum-
bus Climate Action
Plan in December
2021. The plan is a roadmap to achieving a 45%
reduction in greenhouse gas emissions by 2030 and
100% carbon neutrality by 2050. The plan includes
strategies to equitably promote greater communi-
ty resiliency against climate change.
Clean Energy Columbus
In 2021, the City began its Clean Energy Columbus
Program – a voter-approved initiative that autho-
rized the City to aggregate retail electric load for
residents and small businesses to support local
clean energy generation. AEP Energy was selected
through a competitive bidding process to supply
100% local, Ohio-based, clean energy to eligible
residents and small businesses through the Clean
Energy Columbus Program. Clean energy refers to
energy produced from renewable and carbon-free
sources that emit little-to-no greenhouse gas emis-
sions, including solar, wind, hydropower, geothermal,
waste heat, and biomass fuel energy. The program
is expected to generate approximately $1.7 million
in funding each year which will be used to fund a
Community Grant that will be allocated toward
community reinvestment around sustainability and
climate action within the City.
LinkUS
The LinkUS initiative is a multi-jurisdictional collab-
orative effort to provide a complete mobility system
along key regional corridors, including high capacity
and advanced rapid transit, technology solutions,
bicycle and pedestrian improvements, and land use
changes. This initiative aims to support equitable
mode shifts and carbon free vehicles.
Blueprint Columbus
A significant climate hazard facing Columbus is
increased rain and stronger, more frequent storm
events. Blueprint Columbus is the City’s plan to
eliminate sanitary sewer overflows while also in-
vesting in neighborhoods and the local economy.
With a focus on green infrastructure, Blueprint
Columbus proposes the development of solutions
that support the environment, including channeling
rainwater that previously could contribute to com-
bined-sewer overflows into green infrastructure,
such as rain gardens.
16POPULAR ANNUAL FINANCIAL REPORT2021 A PLAN FOR CLIMATE ACTION
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KEEPING COLUMBUS SAFE
In 2021, the City of Columbus spent 69.5% of its General Fund budget on Public Safety
to operate 17 police substations (with 1,921 officers) and 34 fire stations (with 1,596
firefighters). Its mission is to provide outstanding public safety services to the residents of
Columbus allowing every resident on every street and in every neighborhood to feel safe.
Police Reform and Accountability
From changes in leadership to innovative new ap-
proaches to safety, the department continued to
deliver reform, even as Columbus fought the dual
plagues of COVID-19 and record levels of violence
experienced by cities around the country.
Those changes included new outside leadership in
Public Safety and the Division of Police (CPD). Pub-
lic Safety Director Robert W. Clark brings 35 years
of local, federal and international law enforcement
experience, including decades with the Federal Bu-
reau of Investigation. CPD Chief Elaine Bryant and
Assistant Chief LaShanna Potts came to Columbus
with a combined four decades of experience with
the Detroit Police Department. Chief Bryant is the
City’s first-ever chief from outside of CPD, and the
first African American female chief. The Director
and Chiefs helped support and facilitate initiatives
including the Department of Justice review of CPD,
and the creation of a Gun Crime Intelligence Cen-
ter with the Bureau of Alcohol, Tobacco, Firearms,
and Explosives to process and share information on
gun-related crimes in a more coordinated and timely
fashion.
Right Response Unit
In a collaboration between CPD, Columbus Fire
(CFD) and Columbus Public Health, the Right Re-
sponse Unit (RRU) embedded social workers in the
911 Emergency Call Center. These mental health
professionals worked with 911 Dispatchers and CFD
Paramedics on calls related to mental health or sub-
stance use disorders to de-escalate crisis situations
and connect callers with the appropriate resources.
The Right Response Unit pilot launched in June and
in its first six months, triaged 450 calls to the 911
center. More than one-third of those calls did not
require a police response, freeing up officers to re-
spond to other calls for service, while linking those in
crisis to appropriate health services. Strong prelimi-
nary results led Mayor Ginther to designate funding
to expand the staff and hours of the unit.
1,839,032 Police and Fire calls answered
952,558 911 calls processed
DIVERSIFYING SAFETY FORCES
Innovative and intentional recruiting efforts
in 2021 resulted in some of the most diverse
recruit classes in years.
47% DIVERSITY
Columbus Police
Department December
Recruit Class:
49% DIVERSITY
Columbus Fire
Department June
Graduating Class:
49% DIVERSITY
Columbus Fire
Department December
Graduating Class:
53% DIVERSITY
Columbus Police
Department June
Recruit Class:
Public Safety Director Robert Clark, CPD Chief Elaine Bryant,
and Mayor Andrew Ginther celebrate Chief Bryant’s swearing-in.
17POPULAR ANNUAL FINANCIAL REPORT KEEPING COLUMBUS SAFE
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CAPITAL IMPROVEMENTS
Capital Improvement Program
Each year the City updates its Capital Improvement Program
(CIP), which is a six-year planning document for future capital
projects throughout the City. The CIP is funded mainly by the
issuance of debt in the form of general obligation bonds, both
voted and unvoted. Voted debt is authorized by a popular vote
of Columbus residents. Voter approval provides the City with
the ability to levy an ad valorem property tax to service the
debt, which provides additional assurance to investors that their
investment in the City is secure. However, the City has never ex-
ercised its taxing authority for this purpose and does not intend
to do so.
Eighty-five percent of the general obligation debt issued to fund
the City’s Capital Improvement Program is voted debt.
From 1956 through 2021, the City has sought voter approval
101 times to issue debt for various purposes, and the voters
have given their approval 95 times. All requests have passed
since 1981.
Photos: The Scioto Peninsula, a new mixed-use development near downtown, is under construction.
Courtesy: Columbus Downtown Development Corporation
Voted Unvoted
General Obligation Debt
Outstanding at 12/31/2021
85%
15%
City’s
2021-2026 CIP:74%
PUBLIC UTILITIES
18POPULAR ANNUAL FINANCIAL REPORT2021 CAPITAL IMPROVEMENTS
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CAPITAL ASSETS
The City’s capital assets are grouped by govern-
mental activities and business-type activities.
The governmental capital assets consist primarily
of infrastructure, which are mainly roadways, curbs,
and sidewalks.
Business-type capital assets consist mainly of im-
provements other than buildings, which are water
CAPITAL ASSETS, Net of Accumulated Depreciation (in thousands of dollars)
Total 2019 Total 2020 Governmental
Activities
Business-type
Activities Total 2021
Land $398,544 $395,592 $312,028 $89,053 $401,081
Buildings 660,392 667,911 612,994 39,921 652,915
Improvements
other than buildings 4,294,273 4,405,924 489,421 4,034,757 4,524,178
Machinery
and equipment 148,409 165,119 121,833 37,098 158,931
Infrastructure 1,760,070 1,859,606 1,755,426 181,435 1,936,861
Construction
in progress — 1,364 11,246 21,130 32,376
Total $7,261,688 $7,495,516 $3,302,948 $4,403,394 $7,706,342
and sewer treatment plants, water and sewer lines,
and reservoirs.
Annually, City Council authorizes the Capital Im-
provement Budget (CIB), which serves as the basis
for all budgeting and spending related to capital
projects throughout the City for the ensuing year.
The CIB provides a breakdown of the various capital
projects by department and by source of funding.
19POPULAR ANNUAL FINANCIAL REPORT CAPITAL ASSETS
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ECONOMIC DEVELOPMENT
From job creation and retention to small business support, the record-breaking
economic development activity of 2021 helped to set the stage for a more equitable
pandemic recovery and opportunity for Columbus residents. Together with Franklin
County, the City awarded $8.9 million in federal assistance to 980 small businesses,
with grant funding prioritized for minority-, women- and veteran-owned businesses
that were disproportionately overlooked for Paycheck Protection Program loans
in 2020.
INNOVATION DISTRICT
In 2021, the City of Columbus signed the City’s
largest job creation agreement with The Ohio State
University for its Innovation District development.
Dedicated to turning big ideas into reality, the Inno-
vation District will be a collaborative space on the
University’s west campus where academic research-
ers, start-ups, Fortune 500 businesses, and students
will work in close proximity to share ideas and turn
them into marketable solutions.
Rendering of The Ohio State University West Campus Innovation District. Courtesy: The Ohio State University
24 incentive agreements
13,848 new jobs
$1 billion in new payroll
2,229 jobs retained
$166 million in retained payroll
$4 billion in private investment
Sq. Ft. of Medical Facilities500,000
1,500-2,000 Residential Units
Sq. Ft. of Labs and Commercial Offices4M-6M
300 Affordable Housing Units
12,000 Net New Jobs
With 13,848 net new jobs,
$1 billion in new payroll,
and $4 billion in private
investment committed,
2021 was a record-breaking
year in job and opportunity
creation in Columbus.
20POPULAR ANNUAL FINANCIAL REPORT2021 ECONOMIC DEVELOPMENT
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CREATING A MORE EQUITABLE COLUMBUS
By making Columbus “America’s Equal Opportunity City,” the Office of Diversity and Inclusion
prioritizes key strategies in workforce and supplier diversity to ensure that the diversity of the
City’s supply chain and workforce is reflective of our residents.
SUPPLIER DIVERSITY
In 2021, OD&I kicked-off the implementation of the
B2GNow diversity management software system, a
system to enhance the Office’s tracking, monitor-
ing, and reporting of MWBE certification, diversity
spend, compliance, and outreach requirements.
Additionally, in collaboration with City depart-
ments and community partners, OD&I developed
a comprehensive supplier diversity outreach and
educational strategy to promote the City of Colum-
bus’ MBE/WBE program, bidding procedures, and
procurement opportunities for small, minority, and
women-owned businesses.
During 2021, 11.44% of City contracting utilized
minority and women-owned businesses.
Minority and Women-Owned
Business certifications and registrations
increased 4% to 746 in 2021
compared to 718 in 2020.
100 200 300 400 500 600 700 800
2021
2020
4%4%
21POPULAR ANNUAL FINANCIAL REPORT CREATING A MORE EQUITABLE COLUMBUS
WORKFORCE DIVERSITY
In 2021, the Office of Diversity and Inclusion (OD&I)
set its sights on using data to drive its programs and
strategies. The Workforce team led the City’s lead-
ership and presence in the Columbus Classic career
fair and reached over 400 potential job seekers.
Additionally, OD&I has been working on internal ini-
tiatives to feature metrics as part of the City’s new
Diversity Performance Dashboard.
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FISCAL YEAR 2022 REVENUE PROJECTION
22POPULAR ANNUAL FINANCIAL REPORT2021 FISCAL YEAR 2022 REVENUE PROJECTION
STATEMENT OF ESTIMATED AVAILABLE RESOURCES | General Operating Fund (in thousands)
Original Estimate
ESTIMATED REVENUE:
Income taxes $723,071
Property taxes 68,923
Investment earnings 8,000
Licenses and permits fees 11,016
Shared revenue 32,087
Charges for services 61,962
Fines and forfeits 7,663
Miscellaneous revenue 5,465
TOTAL ESTIMATED RESOURCES FROM REVENUE $918,187
TOTAL TRANSFERS IN 61,876
TOTAL ESTIMATED RESOURCES AND TRANSFERS $980,063
Estimated prior year encumbrance cancellations 5,000
ACTUAL 12/31/2021 UNENCUMBERED CASH BALANCE $58,300
TOTAL ESTIMATED AVAILABLE RESOURCES $1,043,363
This estimate includes a decrease in 2022 income tax revenue of 3.96% as compared to the 2021 revised
estimate of income tax of $752.880 million. The 2022 estimate of total resources is $60.2 million or 5.77%
lower than the 2021 revised estimate.
Every year, it is the responsibility of the City Auditor
to predict, as accurately as possible, the revenue
the City will bring in for the subsequent year. His-
torically, revenue estimates for the City of Columbus
have been built upon multi-year analyses and largely
predictable trend data. However, the last two years
have been extraordinary; we’ve often had to deal
with more uncertainty than certainty.
The 2022 Official Revenue Estimate was no different.
There are four evolving factors that Auditor Kilgore
predicts will impact our revenue in 2022:
1. Remote work and its effect on the City’s income
tax revenues
2. Ongoing COVID-19 recovery
3. Economic growth due to new jobs and increased
wages
4. Income tax refunds due to remote work in 2021
Despite those challenges, the state of our local
economy remains strong for 2022. For the first time
in the City’s history, we have an estimated $1 billion
in operating funds for FY 2022. A detailed break-
down can be found below.
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The Columbus City Auditor is committed to providing clean and
transparent reporting of the City’s financial activities. We hope
this report has been helpful in providing a brief overview of the
City and its finances. The financial data presented in the PAFR is
derived from the City’s 2021 Annual Comprehensive Financial Re-
port and is consistent with Generally Accepted Accounting Prin-
ciples. The City’s PAFR does not report on all governmental funds
or include detailed footnotes. A full copy of the City’s annual report
is available at https://www.columbus.gov/auditor/acfr. Questions
concerning any of the information provided in this report or re-
quests for additional financial information should be addressed to:
Columbus City Auditor
90 West Broad Street
Columbus, Ohio 43215
614.645.7615
cityauditor@columbus.gov
@ColumbusAuditor
ColumbusCityAuditor
columbus.gov/auditor
OFFICE OF THE CITY AUDITOR
MEGAN N. KILGORE, AUDITOR
City Auditor Megan N. Kilgore