HomeMy WebLinkAboutStark County - Public Financial ReportPopular Annual
Financial Report
For the year ended December 31, 2020
Issued byAlan HaroldStark County Auditor
www.starkcountyohio.gov/auditor
Popular Annual Financial Report 2
GFOA PAFR Award
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 Stark County, Ohio for its Popular Annual Financial Report for the year ended December 31, 2019. 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 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. We believe our current report continues to conform to the Popular Annual Financial Reporting requirements, and we are submitting it to GFOA.
December 31, 2019
/ CEO
Centennial Plaza, Canton, Ohio. Photo credit: Joe Albert
Popular Annual Financial Report 1
Citizens of Stark County
September 2021
I am pleased to present the Stark County Popular Annual Financial Report (PAFR) for the year ended December 31, 2020. The report provides a brief analysis of where county revenues come from and where those dollars are spent, as well as an overview of trends in the local economy. Above all, it is designed to present a financial report that is easy to understand.
The PAFR, which has been generated internally by the Stark County Auditor’s Office, summarizes the financial activities of the primary government of Stark County (County) and was drawn from the financial information appearing in the 2020 Comprehensive Annual Financial Report (CAFR). The CAFR was prepared in conformance with Generally Accepted Accounting Principles (GAAP) and was audited by the Auditor of State of Ohio, receiving an unmodified opinion. The PAFR, however, is unaudited and is presented on a non-GAAP basis. The major differences between GAAP and non-GAAP reporting deals with not including component units and in the presentation of segregated funds, as well as full disclosure of all material financial and nonfinancial events in notes to the financial statements. The statements presented within this report contain all funds used by the County to account for the financial activities of the primary government. Individuals who desire to review GAAP basis, full disclosure financial statements should refer to the County’s CAFR, which is available from the County Auditor’s office or visit the website at http://www.starkcountyohio.gov/auditor.
The Popular Annual Financial Report of Stark County is presented as a means of increasing public confidence in the County’s government and elected officials through easier, more user friendly financial reporting. As you review our Popular Annual Financial Report, I invite you to share any questions, concerns, or recommendations you may have.
Sincerely,
Alan HaroldStark County Auditor
Alan Harold
Stark County Auditor
Popular Annual Financial Report 2
Stark County Government Organizational Chart
Popular Annual Financial Report 2
Stark County Government Organizational Chart Financial Activity Statement
Resources Taken In • Services Provided
IntergovernmentalRevenue 49.86%
Fines &Forfeitures 0.19%
Water & SewerRevenues 7.53%
Health Ins./Workers’ CompRevenue 5.64%
Special Assessments0.21%
Investment Income 0.69%
Other 2.71%
Taxes 24.42%
Licenses &Permits 0.04%
Charges forServices 8.72%
Real Estate46,330,000
Permissive Licenses3,804,000
Permissive Sales24,059,000
Cigarette Tax2,000
Tangible PersonalProperty 334,000 Manufactured Homes51,000
Judicial 5.63%
Human Services22.72%
Capital Outlay4.32%Intergovernmental0.03%Debt Service0.84%
Water & SewerExpenses 6.43%
Public Safety 9.96%
PublicWorks 6.25%
Health 28.94%
Legislative &Executive 9.11%Other Expenses 0.10%
Health Ins./Workers’Comp Expenses 5.67%
Popular Annual Financial Report 11
Services Provided
Legislative and Executive expenditures
are the expenses incurred for adminis-
trative offices including the
Commissioners, Auditor, Treasurer,
Prosecutor, and Recorder.
Judicial expenditures reflect the costs of
administering justice through the Stark
County Courts, which include the
Courts of Common Pleas, Juvenile, and
Domestic Relations.
Public Safety expenditures reflect the
costs of the Sheriff, Coroner, and
Probation Departments.
Public Works expenditures reflect the
costs incurred to maintain County roads
and bridges
Economic Development expenditures
reflect the work that is done to simulate
the economic development for Stark
County.
Health expenditures are those services
to maintain public health.
Human Services expenditures relate
to the cost of the Human Services
Department, the Board of Mental
Retardation/Development Disabilities,
and Children Services Board.
– Services Provided are the amounts spent in order to provide services to citizens.
Conservation and Recreation
expenditures are costs incurred to
maintain the County parks and for
conserving the beauty of County
lands.
Intergovernmental expenditures are
monies which are passed through the
County government to other govern-
ments, including Transportation
Improvement District.
Debt Services expenditures relate to
the costs of paying interest and princi-
pal on County Debt.
SCR-5600 PAFR_Layout 1 8/2/11 12:47 PM Page 4
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Popular Annual Financial Report 4
Auditor’s Office
Fiscal Services (Finance and Payroll)The Stark County Auditor is the chief fiscal officer of the County. It is the auditor’s responsibility to perform the following functions:• Account for revenues received each year by the County.• Issue warrants (checks) in payment of all County obligations, including the distribution of tax dollars to the townships, villages, cities, school districts and library systems, as well as other County agencies.• Serve as the paymaster for all County employees.• Administer and distribute motor vehicle license fees, gasoline taxes, estate taxes, fines and local government funds, in addition to real estate, personal property and manufactured home taxes.• As required by law, prepare and produce the County’s annual financial report. Stark County prepares a Comprehensive Annual Financial Report (CAFR) and a Popular Annual Financial Report (PAFR).
Real Estate Taxes and RatesUnder Ohio law, the county auditor cannot raise or lower property taxes. Tax rates are determined by the budgetary requests of each governmental unit, as authorized by vote of the people, and are computed in strict accordance with procedures required by the Division of Tax Equalization, Ohio Department of Taxation. Annually, the auditor prepares the general tax list. Your tax bill is based on the tax rate multiplied by your valuation on this tax list. This is your proportional share of the cost of operating your local government including cities, villages, townships, schools and the County. Ohio law limits the amount of taxation without a vote of the people to what is known as the “10 mill limitation” ($10.00 per $1,000 of assessed valuation). County residents must vote any additional real estate taxes for any purpose. Your “tax rate” is an accumulation of all these levies and bond issues.
Real Estate Appraisal and AssessmentStark County has nearly 197,000 separate parcels of real estate property. It is the duty of the auditor to see that every parcel of land and the buildings thereon are fairly and uniformly appraised and assessed for tax purposes. Ohio law mandates a general reappraisal every six years with an update at the three year midpoint. Stark County’s next reappraisal will be in September 2024. The office maintains a detailed record of the appraisal on each parcel in the County. These records are open for public inspection. For taxation purposes, owners are assessed at 35 percent of fair market value.
Real Estate Conveyance and CAUVThis department is in charge of transferring all real estate that changes ownership in the County and collecting fees on this activity. They maintain all ownership records, acreage changes, real estate splits and provide information for maintaining tax plat maps. The auditor is also in charge of administering the Current Agricultural Use Value (CAUV) program that allows farmland to be taxed at its value for that use. Agricultural districts and forest certification are other responsibilities of this department.
Popular Annual Financial Report 5
Auditor’s Office
LicensingThe auditor’s office is the focal point in the County for issuance of licenses for dogs, vendors and cigarette sales. Stark County annually issues more than 50,000 dog licenses. Vendor licenses authorize businesses to sell tangible property to the public and collect sales tax, a part of which is returned for use at the local level.
Manufactured HousingThere are 50 manufactured home communities currently operating in the County. Stark County has one of the largest populations of manufactured homes in the state of Ohio. Under Ohio law, it is the responsibility of owners of manufactured homes to register their homes with the county auditor for tax purposes. Annually, the auditor’s office assesses each manufactured home and prepares a tax list. Tax bills are sent to each owner semiannually. The manufactured home tax is distributed back to the local taxing districts in the same manner as real estate taxes.
Weights and MeasuresThe Department of Weights and Measures plays a vital role in our everyday lives. Our economy is essentially based on the monetary value placed on goods and services bought, sold and traded daily. That monetary value is ultimately determined by an accurate system of weights and measures. Each year the auditor’s office inspects and certifies more than 5,200 devices in over 600 locations throughout the County. Weights and Measures, as defined by Ohio law, means all weights and measures of every kind, instruments and devices for weighing and measuring, and any appliances and accessories associated with any such instruments and devices, except that the term shall not be construed to include meters for the measurement of electricity, gas, or water when the same are operated as public utility system. The county auditor is required by Ohio law to inspect all commercial devices used in retail trade for weighing or measuring. This includes checking gas pumps, price scanners, meat and produce/truck scales.
Stark County Information Technology ServicesThe auditor is responsible for the management of the County Information Technology Center and serves as the Chief Administrator of the Data Processing Board. Changes in computer systems and planning must be approved by the board to automate various County functions. Improving financial and record keeping systems of the County will improve services, reduce costs and provide County officials with a modern management tool to better administer the business of government. The Stark County Information Technology Division supports all aspects of computing for government offices in the County. Some of these services include programming, personal computer hardware and software support, consultation, management, logistical support and network services. Information Services supports over 1000 nodes in the County computer network. A node is an active networked computer connection such as a personal computer, terminal, printer, server, switch, router, or other networked devices.
Additional Duties of the AuditorSecretary of the Budget CommissionSecretary of the Board of RevisionTax Incentive Review Council Records
0001USE SMARTPHONE TO SCAN BARCODE ON THE RIGHT TO SEE THIS DEVICE’S INSPECTION RESULTS OR FILE COMPLAINT
INSPECTED & SEALED
2020Division of Weights & Measures
Popular Annual Financial Report 6
Development & Trends
Stark County, which is located in the Northeastern section of Ohio, was established in 1808 and covers an area of 567 square miles and includes 17 townships, 13 villages, and 6 cities, the largest of which is the City of Canton, the County Seat, and the eighth largest city in the State. It is strategically located in proximity to all modes of transportation including truck, railroad, and air. Because of this, many businesses have chosen to make Stark County their home.
The Canton/Stark County area offers many of the amenities and activities of a big city, with the advantages of small-city living. The area’s low cost of living makes it an appealing place for businesses and employees. As a matter of fact, many people who work outside of the county are settling here because of the quality schools, economical prices, and abundant housing.
Interstate 77 links Stark County with the national interstate highway network, providing easy access to all the major markets in the United States and Canada. In addition, freight and passenger services are readily available through three major carriers and a regional airport which provides commercial air service for nationwide travel, including direct flights to Chicago, New York City, Boston and Washington D.C. Neomodal, an ultramodern 28 acre rail/highway transfer facility, located in the county, transports products consistently and efficiently to both domestic and international locations. Neomodal provides convenient 24 hours access to Stark’s three railroads.
Continued on page 7
Average County
Unemployment
Percentage Rates
National, State & County
Average Unemployment Rates
Source: U.S. Department of Labor,Bureau of Labor Statistics Source: U.S. Department of Labor,Bureau of Labor Statistics
Stark County Unemployment
YearPeriodlabor force employment unemployment unemployment rate
2020Jan(187,000.00) (175,900.00) (11,100.00) 5.9%
2020Feb(187,500.00) (177,100.00) (10,400.00) 5.5%
2020Mar(187,700.00) (175,500.00) (12,200.00) 6.5%
2020Apr(175,200.00) (147,900.00) (27,300.00) 15.6%
2020May(186,400.00) (160,400.00) (26,000.00) 13.9%
2020Jun(183,300.00) (165,000.00) (18,300.00) 10.0%
2020Jul(186,100.00) (168,000.00) (18,100.00) 9.7%
2020Aug(187,900.00) (171,300.00) (16,600.00) 8.8%
2020Sep(183,300.00) (170,300.00) (13,000.00) 7.1%
2020Oct(181,400.00) (173,200.00) (8,200.00) 4.5%
2020Nov(181,800.00) (173,700.00) (8,100.00) 4.5%
2020Dec(182,200.00) (173,200.00) (9,000.00) 4.9%
TOTAL(2,209,800) (2,031,500) (178,300) 97.1%
AVERAGE(184,150) (169,292) (14,858) 8.1%
County
19955.00%
19965.30%
19974.90%
19984.10%
19994.30%
20004.10%
20013.90%
20025.30%
20036.40%
20046.60%
Nat,State,County Unemployment
2011 2012 2013 2014 2015 2016 2017 2018 2019 2020
County 9.20%7.30%7.50%5.70%5.30%5.40%5.20%4.90%4.50%8.10%
State 7.90%7.20%7.40%5.10%4.90%5.20%4.90%4.60%4.10%8.10%
National 8.50%8.10%7.40%5.60%5.30%4.90%4.40%3.80%3.50%8.10%
Popular Annual Financial Report 7
Development & Trends
Over the past 20 years, Stark County has had the same shift in its employment base as many other parts of the country have. Service and education have taken the place of manufacturing, and that is evident from the list of top 10 employers. Aultman Health Foundation tops the list again this year, with Mercy Medical Center in the top 10. Canton City Board of Education and Stark State College remain dominant service side employers as well. In a community with a long and rich history in manufacturing, only Timken Company and TimkenSteel Corporation remain at the top within this sector. While calendar 2020 was mired in the effects of COVID-19, our local economy bounced back as strong as ever. Revenue declines, though predicted, never appreciably materialized. County departments controlled expenses. These two important facts, along with $19.3 million in federal CARES Act dollars, contributed to a solid year end and strong balance sheet. Unemployment, at 12.6% in May 2020, returned to a more normalized 5.3% in May 2021.
The County is home to the National Professional Football Hall of Fame, which is located in the City of Canton and attracts more than 225,000 visitors annually and is undergoing an ambitious redevelopment. We are blessed to have this national treasure as the driving force behind our County’s vibrant tourism industry. Higher education is an important part of Stark County’s economic landscape. Malone University, Walsh University, University of Mount Union, Kent State – Stark, and Stark State College of Technology are important partners in workforce training as they prepare students for meaningful work and fulfilling lives.
Stark County government has a ½% criminal justice sales tax, which was renewed in May 2017 to run through March 31, 2028. We are grateful to the citizens for this critical investment in its county government. The Commissioners continue to invest in restoring services to the public as well as in neglected infrastructure across county-owned property. In preparing the County budget this year, the Commissioners stressed the need for good stewardship of the County’s resources. The budget was crafted in a way to keep services sustainable over the next five years. Stark County residents and visitors enjoy the lowest sales tax in the State of Ohio, and together we continue to make Stark County a great place to live and work.
Employed vs. Unemployed Top Ten Employers
Stark County Ohio
Source: U.S. Department of Labor,Bureau of Labor Statistics Human Resources of Listed Companies as of 12/31/2018 due to Covid-19 Pandemic
Largest Employers Employees
Aultman Health Foundations 6,800
Timken Steel Corporation 2,659
Mercy Medical Center 2,655
County of Stark 2,412
Freshmark, Inc 1,846
Canton City Board of Education 1,599
Walmart 1,209
The Timken Company 1,049
Stark State College 987
Workshops, Inc. 624
Employed vs. Unemployed
2011 2012 2013 2014 2015 2016 2017 2018 2019 2020
Employed(168,800) (171,000) (173,100) (177,900) (176,900) (175,550) (177,800) (177,100) (177,350) (169,292)
Unemployed(17,100) (13,600) (14,100) (10,800) (9,800) (10,042) (9,800) (9,100) (8,392) (14,858)
Total Workforce (185,900) (184,600) (187,200) (188,700) (186,800) (185,550) (187,600) (186,200) (185,742) (184,150)
9.20%7.37%7.53%5.72%5.30%5.40%5.20%4.90%4.50%8.10%
Popular Annual Financial Report 8
Striving for Continuous Improvement
Stark County government has a ½% criminal justice sales tax, which was renewed in May 2017 to run through March 31, 2028. We are grateful to the citizens for this critical investment in its county government. The Commissioners continue to invest in restoring services to the public as well as in neglected infrastructure across county-owned property. In preparing the County budget this year, the Commissioners stressed the need for good stewardship of the County’s resources. The budget was crafted in a way to keep services sustainable over the next five years. Stark County residents and visitors enjoy the lowest sales tax in the State of Ohio, and together we continue to make Stark County a great place to live and work.
The Stark County Auditor’s Office is committed to transparency, accountability, and efficiency not only in the Auditor’s Office but across County government. The Auditor and Treasurer continue to hold monthly meetings with the Commissioners in an effort to keep both the board and the public aware of the County’s financial condition. The Auditor’s Office continues to find ways to streamline its processes. A new finance system went live in 2019, and the human resources and payroll modules were implemented and went live in 2020.
Property Tax
Collections
Assessed Taxable
Property Values
Years Real Estate
2020 $8,688,774,490
2019 $8,332,960,910
2018 $7,456,812,490
2017 7,319,088,780
2016 7,187,338,380
2015 6,564,508,240
2014 6,484,131,070
2013 6,428,506,170
2012 7,107,893,180
2011 7,079,172,780
Note: Personal property tax was phased out in 2011.
Popular Annual Financial Report 9
Striving for Continuous Improvement
Economic development is critical to both the short and long term success of the region. The County is engaged with Carroll and Columbiana counties to study and plan the expansion of Route 30. The County realizes the seriousness of drainage problems across the region and continues in its planning to address these needs. The Stark County Engineer’s Office is responsible for maintaining the County roads, bridges, and storm sewers, and its investments in this infrastructure helps prepare our County for future growth and a safer community. The Stark County Land Reutilization Corporation (“land bank”) works with each political subdivision to address blight that has been both decades in the making and as a result of the national mortgage crisis.
Principal Property
Tax Payers
Population
Taxpayers Assessed Valuation
Ohio Power Company $ 233,292,000
Rover Pipeline LLC 168,598,930
Nexus Gas Transmission Company Inc 114,279,390
AEP Ohio Transmission Company Inc 109,813,050
East Ohio Gas 62,947,490
American Transmission System Inc 58,070,950
Ohio Edison 54,260,680
Aqua Ohio Inc 36,537,190
Belden Park Delaware LLC 36,050,030
Strip Delaware LLC 21,537,090
378,823
1980 1990 2000 2010 2020
367,585
378,098
375,586
369,964
Popular Annual Financial Report 10
Financial Activity Statement
SummaryThe Financial Activity Statement, known in accounting terms as the “Income Statement”, is designed to provide record of the money received and spent during the year. Explanations of specific Resources and Services are shown in the following pages.
The Statement is presented on a non-GAAP basis. Copies of GAAP basis reports can be found in the County’s Comprehensive Annual Financial Report and can be obtained from the Stark County Auditor’s Office. The statement presents governmental activities only.
Note 1: Revenues slightly decreased while expenditures decreased by $12 million when compared to 2019.
Note 2: The main force behind the revenue decrease was due to the $3.3 million decrease in investment income due to the Covid-19 pandemic.
Note 3: The largest decrease in services provided was in the Health and Human Services functions of government. Expenditures fell by $3.4 million for the Stark Board of Developmental Disabilities due to a $3.5 million reduction in waiver-match spending. The waiver-match rate was reduced by the State in 2020 to help alleviate costs during the pandemic. The reduction in spending for Job and Family Services and Stark Mental Health and Recovery Services Board was primarily due to the overall shutdown of services mandated by the State coupled with conservative spending in anticipation of fluctuations caused by the pandemic.
The Financial Activity Statement information was taken from the Statement of Revenues, Expenditures, and Changes in Fund Balance for Governmental Activities located in the County’s Comprehensive Annual Financial Report (CAFR). The amounts are rounded to the nearest thousand.
Resources
Taken In
Resources taken in are the amounts which the County receives from a variety of different sources in order to pay for the Services it provides.
Taxes are resources which include Sales Tax, Real Estate Tax, Personal Property Tax and a variety of smaller taxes.
Charges for Services are the combined resources of various County departments and agencies for fees paid to them by the public such as court cost and fees for recording deeds and transferring property.
Licenses & Permits are the revenues derived from the selling of vendor licenses, dog licenses, and other items.
Fines and Forfeitures are the resources derived from fines levied in the Courts and the monies received from a variety of forfeitures, including drug arrests and seized property.
Intergovernmental Revenues are the combined resources received from grants and from pass-through monies administered by the State of Ohio and Federal Government.
Special Assessments are amounts levied on real estate tax bills by the County and other local governments for providing improvements such as ditches, water and sewer service, curbs and lighting.
Investment Income is the earnings of the County Treasurer’s investments.
Resources Taken In TaxesLicenses & PermitsCharges for ServicesFines & ForfeituresIntergovernmental RevenueSpecial AssessmentsInvestment IncomeOther
Total Revenue & Resources
Services ProvidedLegislative & Executive Judicial Public Safety Public WorksHealth Human Services Capital OutlayDebt Service
Total Expenditures & Services
Revenues & Resources Over (Under)
Expenditures & Services
2019$100,156,000 393,000 31,912,000868,000134,346,000377,0005,974,0005,480,000
$279,506,000
$33,896,00017,525,00042,049,00019,540,00079,110,00053,642,00015,305,0003,375,000
$264,440,000
$15,066,000
2020$101,084,000 478,000 31,752,000862,000134,310,000360,0002,629,0006,612,000
$278,087,000
$32,756,00017,975,00042,531,00018,695,00074,201,00053,519,00010,554,0002,085,000
$252,316,000
$25,771,000
Stark County 2020
Financial Activity Statement
Popular Annual Financial Report 11
Financial Activity StatementResources Taken In • Services Provided
Resources Taken In Taxes Further Broken Down
Services Provided
Services Provided – Services Provided are the amounts spent in order to provide services to citizens.
Legislative and Executive expenditures are the expenses incurred for administrative offices including the Commissioners, Auditor, Treasurer, Prosecutor, and Recorder.
Judicial expenditures reflect the costs of administering justice through the Stark County Courts, which include the Courts of Common Pleas, Juvenile, and Domestic Relations.
Public Safety expenditures reflect the costs of the Sheriff, Coroner, and Probation Departments.
Public Works expenditures reflect the costs incurred to maintain County roads and bridges
Economic Development expenditures reflect the work that is done to simulate the economic development for Stark County.
Health expenditures are those services to maintain public health.
Human Services expenditures relate to the cost of the Human Services Department, the Board of Mental Retardation/Development Disabilities, and Children Services Board.
Conservation and Recreation expenditures are costs incurred to maintain the County parks and for conserving the beauty of County lands.
Intergovernmental expenditures are monies which are passed through the County government to other governments, including Transportation Improvement District.
Debt Services expenditures relate to the costs of paying interest and principal on County Debt.
10/1/2021
RESOURCES TAKEN IN 2020 GOV PROP
Taxes (101,084) (101,084)
Licenses & Permits (478) (478)
Charges for Services (31,752) (31,752)
Fines & Forfeitures (862) (862)
Intergovernmental Revenue (134,310) (134,310)
Special Assessments (360) (360)
Investment Income (2,629) (2,629)
Other (6,612) (6,612)
(- ) (278,087) (278,087)
2019 GOV PROP
Taxes (100,156) (100,156)
Licenses & Permits (393) (393)
Charges for Services (31,912) (31,912)
Fines & Forfeitures (868) (868)
Intergovernmental Revenue (134,346) (134,346)
Special Assessments (377) (377)
Investment Income (5,974) (5,974) #ERROR!
Other (5,480) (5,480)
(- ) (279,506) (279,506) #ERROR!
in thousands
Taxes 0.93%(928)
IMPORT Cash Revenues Subcategory GAAP#TYPE JE ACT ACCOUNT
001.38.0000.51100 (16,624,978) TAXES GEN CASH CASH GOV 51100
685.60.0000.51100 (6,390,456) TAXES S0010 CASH CASH GOV 51100
071.29.0000.51100 (32,156,601) TAXES S0006 CASH CASH GOV 51100
078.16.0000.51100 (616,741) #REF!#ERROR!CASH CASH #ERROR!51100
266.39.0000.51100 (8,903,068) #REF!#ERROR!CASH CASH #ERROR!51100
(64,691,844) REAL ESTATE
001.38.0000.51200 (-) #REF!#ERROR!CASH CASH #ERROR!51200
685.60.0000.51200 (-) #REF!S0010 CASH CASH GOV 51200
071.29.0000.51200 (-) #REF!#ERROR!CASH CASH #ERROR!51200
078.16.0000.51200 (-) #REF!#ERROR!CASH CASH #ERROR!51200
266.39.0000.51200 (-) #REF!#ERROR!CASH CASH #ERROR!51200
(-) TANGIBLE PERSONAL
001.38.0000.51300 (19,527) #REF!#ERROR!CASH CASH #ERROR!51300
685.60.0000.51300 (7,395) #REF!S0010 CASH CASH GOV 51300
071.29.0000.51300 (35,195) #REF!#ERROR!CASH CASH #ERROR!51300
078.16.0000.51300 (703) #REF!#ERROR!CASH CASH #ERROR!51300
266.39.0000.51300 (10,352) #REF!#ERROR!CASH CASH #ERROR!51300
(73,172) MANUFACTURED HOMES
001.38.0000.51400 (30,126,781) #REF!#ERROR!CASH CASH #ERROR!51400
001.38.0000.51400 ((5,138,924) #REF!#ERROR!MODREV #ERROR!51400
001.38.0000.51400 (5,251,867) #REF!#ERROR!MOD09 #ERROR!51400
(30,239,724) PERMISSIVE SALES
001.38.0000.51800 (60,008) #REF!#ERROR!CASH CASH #ERROR!51800
012.09.0000.51800 (3,925,625) #REF!#ERROR!CASH CASH #ERROR!51800
(3,985,633) PERMISSIVE LICENSE
(98,990,373)
10/1/2021
Services Provided 2020 GOV PROP
L & E (32,756) (32,756) 12.98%
Judicial (17,975) (17,975) 7.12%
Public Safety (42,531) (42,531) 16.86%
Public Works (18,695) (18,695) 7.41%
Health (74,201) (74,201) 29.41%
Capital Outlay (10,554) (10,554) 4.18%
Debt Service (2,085) (2,085) 0.83%
Other (- ) (-) 0.00%
(- ) (252,316) (252,316) (- ) 100.00%
Services Provided 2019 GOV PROP
L & E (33,896) (33,896) (-) 12.82%
Judicial (17,525) (17,525) (-) 6.63%
Public Safety (42,049) (42,049) (-) 15.90%
Public Works (19,540) (19,540) (-) 7.39%
Human Services (53,642) (53,642) (-) 20.29%
Water & Sewer Expenses (- ) (- ) 0.00%
Health Ins./Workers' Comp Expense (- ) (- ) 0.00%
Other (- ) (- ) 0.00%(- ) (264,440) (264,440) (- ) 100.00%
Services Provided
L & E -3.36%((1,140)
Judicial 2.57%(450)
Public Safety 1.15%(482)
Public Works -4.32%((845)
Popular Annual Financial Report 12
Benefits over BurdensThis amount represents the difference between the financial assets of the County and the liabilities which it must pay. The amount provides the net worth of the County.
Readers of the Financial Position Statement should keep in mind that the statement is presented on a non-GAAP basis, and those desiring to review GAAP basis reports should refer to the County’s Comprehensive Annual Financial Report for 2020 .
SummaryThe Financial Position Statement, known in accounting terms as the “Statement of Net Position”, is designed to provide a picture of the County’s Financial Position as of the end of the year. Explanations of specific accounts are as follows by where they appear in the financial position statement:
Stark County 2020
Financial Activity Statement
Financial Position Statement
BenefitsCash is the amount of physical cash held by the County in checking accounts and on hand for purposes of paying expenses.
Investments are made up of the funds not needed to be held to pay expenses, so the Treasurer invests these funds in a variety of different types of accounts. This allows the County to earn interest on its surplus cash.
Receivables represent the amounts which are owed to the County and which are expected to be paid to the County over the course of the next twelve months.
Property & Equipment represent the furniture, equipment, vehicles, land, buildings, roads, bridges, and water and sewer plants and mains which provide for an economic benefit of greater than one year.
BurdensAmounts Owed to Employees and Vendors are those items which the County owes to individuals and companies who supply a service or good, and the expected payment is to be made within twelve months.
Short-Term Debt represents amounts borrowed by the County which must be repaid within one year.
Long-Term Debt represents the amount of bonds which the County has issued and still owes. Bonds do not have to be paid off in one year, rather the County makes monthly or yearly debt payments on these amounts.
Other Liabilities are those items other than Amounts Owed to Employees and Vendors, as well as Short-Term and Long-Term Debt. Examples would be Amounts Owed to other Governments and other funds.
Note 1: Financial benefits increased by $40 million in 2020 when compared to 2019. Cash and Investments went up by $35 million due to a significant increase in the investment of Corporate and Municipal bonds during 2020.
Note 2: Financial burdens went down by $42 million in 2020 when compared to 2019. The long-term debt decreased by $47 million due to a reduction in the net pension liability in 2020. The OP&F pen-sion fund changed its retiree health care model to a stipend-based health care model, thus reducing its total OPEB liability. That change resulted in significantly lower net OPEB liability reported by the County in 2020 when compared to 2019.
The Financial Activity Statement information was taken from the Statement of Net Position for Gov-ernmental Activities only located in the County’s Comprehensive Annual Financial Report (CAFR). The amounts are rounded to the nearest million and do not include deferred outflows or inflows of resources.
Financial Benefits 2019 2020
Cash & Investments $171,000,000 $206,000,000
Receivables 136,000,000 146,000,000
Property Equipment 217,000,000 213,000,000
Other Assets 4,000,000 3,000,000
Total Financial Benefits $528,000,000 $568,000,000
Financial Burdens
Amount Owed to Employees and Vendors $15,000,000 $19,000,000
Short-Term Debt 10,000,000 11,000,000
Long-Term Debt 263,000,000 216,000,000
Total Financial Burdens $288 ,000,000 $246,000,000
Total Financial Benefits
Over Financial Burdens $240,000,000 $322,000,000
Popular Annual Financial Report 13
Receivables andSummary of Debt Instruments & Analysis
Debt Outstanding Trend Analysis
Summary of Debt Instruments
Receivables
Accounts Receivable
Intergovernmental Receivable
Sales Taxes Receivable
Property Taxes Receivable
Special Assessments Receivable
Loans Receivable
Accrued Interest Receivable
Total Receivables
Amount
$1,891,462
52,482,313
8,284,144
77,75,482
2,097,800
2,954,964
378,171
$145,804,336
This summary provides an analysis of the different types of receivables carried by the County for Governmental Activities only.
Special
Assessment
General
Obligation
Bonds
Loans
Total Debt
Restated Balance at01-01-2020
$2,057,899
17,752,098
63,140,204
$82,950,201
New Money(ADDS)
$0
0
697,308
$697,308
Paid Off(DELETES)
$326,954
1,463,046
4,917,296
$6,707,296
Balance at12-31-2020
$1,730,945
16,289,052
58,920,216
$76,940,213
The County’s bond rating was Aa2 in 2020 from Moody’s.
Special Assessments Special Assessment Bonds are issued to pay for improvements benefitting property owners, and the owners pay the County over twenty years.
General Obligation General Obligation Bonds are long-term debt instruments which are repaid from the County’s general revenue sources.
Bond Anticipation Notes Bond Anticipation Notes are short-term, interest-bearing debt instruments that are paid off with future bond issuances for upcoming projects.
Loans Loans are acquired from state agencies for various sewer, water, and road projects. These are repaid from operating revenue of the Sanitary Engineer’s office and intergovernmental revenue of the Engineer’s office.
Balance at New Money Paid Off Balance at
1/1/2020 (ADDS)(DELETES)12/31/2020
Special Assessment $2,057,899)$0)$326,954)$1,730,945)
GO Bonds (17,752,098)(0)(1,463,046)(16,289,052)
Loans (63,140,204)(697,308)(4,917,296)(58,920,216)
$82,950,201)$697,308)$6,707,296)$76,940,213)
Bond Anticipation Notes
Bond Anticipation Notes are short-term, interest-bearing debt instruments thatare paid off with future bond issuances for upcoming projects.
Elected Officials
County Commissioners Janet Weir-Creighton (330) 451-7371www.starkcountyohio.gov/commissioners Richard R. Regula Bill C. Smith
County Auditor Alan C. Harold (330) 451-7357www.starkcountyohio.gov/auditor
County Coroner Anthony P. Bertin (330) 837-9299www.starkcountyohio.gov/coroner
County Engineer Keith A. Bennett (330) 477-6781www.starkcountyohio.gov/engineer
County Prosecutor John D. Ferrero (330) 451-7897www.starkcountyohio.gov/prosecutor
County Recorder Rick M. Campbell (330) 451-7443www.starkcountyohio.gov/recorder
County Sheriff George T. Maier (330) 430-3800www.starkcountyohio.gov/sheriff
County Treasurer Alex A. Zumbar (330) 451-7814www.starkcountyohio.gov/treasurer
www.starktaxes.com
Clerk of Courts Louis P. Giavasis (330) 451-7622www.starkcountyohio.gov/clerk
Common Pleas Judges Kristin G. Farmer (330) 451-7931www.starkcountyohio.gov/common-pleas Frank G. Forchione Chryssa N. Hartnett Natalie R. Haupt Taryn L. Heath
Family Court Judges Rosemarie A. Hall (330) 451-7415www.starkcountyohio.gov/family-court Jim D. James David R. Nist
Probate Court Judge Dixilene N. Park (330) 451-7755www.starkcountyohio.gov/probate
Ohio Court of Appeals Craig R. Baldwin (330) 451-7765Fifth Appellate District Patricia A. Delaneywww.fifthdist.org W. Scott Gwin William B. Hoffman Earle E Wise, Jr.
John W. Wise
For the year ended December 31, 2020