HomeMy WebLinkAboutCity of Pataskala - Public Financial ReportCity of Pataskala, Ohio
POPULAR ANNUAL FINANCIAL REPORT
FOR THE YEAR ENDED DECEMBER 31, 2020
The City of Pataskala’s Finance Department
is pleased to present the City’s fifth Popular
Annual Financial Report (PAFR) for the fiscal year
ended December 31, 2020. This report provides
transparency of where the City revenues come
from and where those dollars are spent for
residents that may not have finance or accounting
backgrounds. Additionally, we have highlighted
some of the economic development activity and
capital improvements that we saw during 2020 and what to look
forward to this year.
The City of Pataskala’s comprehensive annual financial reports for the
years ended 2018 and 2019, from which the information on pages
4-10 has been drawn, were awarded the Certificate of Achievement
for Excellence in Financial Reporting by Government Finance Officers
Association of the United States 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 efficiently organized
comprehensive annual financial report, whose contents conform to
program standards. Such a Comprehensive Annual Financial Report
must satisfy both generally accepted accounting principles and
applicable legal requirements.
A Certificate of Achievement is valid for a period of one year only.
We believe that our current Comprehensive Annual Financial Report
continues to conform to the Certificate of Achievement Program’s
requirements, and we are submitting it to GFOA to determine its
eligibility for another Certificate.
The Annual Report was prepared in accordance with Accounting
Principles Generally Accepted in the United States of America (GAAP)
and audited by Julian & Grube, Inc., a CPA firm in Westerville, Ohio. The
City once again received an unmodified opinion on the audit, which
means that no significant deficiencies were identified that required
modification. The City’s Annual Report can be obtained on the City’s
website at http://www.cityofpataskalaohio.gov/city-departments/
finance/financial- reports/comprehensive-annual-financial-reports/.
The City of Pataskala’s PAFR is unaudited and presented on a GAAP
basis, unless otherwise noted.
The purpose of the PAFR is to provide our citizens with summarized
financial data and as a means of increasing awareness and knowledge
of the operations of the City. We feel that citizens deserve transparency
when it comes to their tax dollars and this report is designed to help
assist you in gaining a better understanding of the City’s resources and
how we put your tax dollars to use.
Sincerely,
James M. Nicholson
Finance Director
1 Table of Contents, Introductory Letter, Awards
and Accomplishments
2 City Organization
3 Property and Income Taxes
4 Where the Money Comes From
5 Where the Money Goes
6 General Fund Analysis
7 Street Fund Analysis
8 Police Fund Analysis
9 City Utility Funds Analysis
10 Debt Obligations, Capital Improvements
The City received the GFOA Award for Outstanding
Achivement in Popular Annual Financial Report for 2019.
The City has received the Certificate of Achievement for
Excellence in Financial Reporting from the Government
Finance Officers Association (GFOA) for the past 11 years
(2009-2019) and has applied for the same award for 2020.
Awards & Accomplishments
Table of Contents
1
Dear Citizens of the City of Pataskala:
Government Finance Officers Association
Award for Outstanding Achievement in Popular Annual Financial Reporting
Presented to
City of Pataskala
Ohio
For its Annual Financial Report for the Fiscal Year Ended December 31, 2019
Executive Director/CEO
Utility TreatmentPlantSuperintendent
AccountingClerk
WaterReclamationPlant Operator
WaterTreatmentPlant Operator
Utility SystemSuperintendent
City Organization
Although the City Administrator, Tim Hickin,
manages City operations on a day to day basis,
an elected 7-member Council and Mayor provide
oversight and direction to the Administration.
Council members are elected to staggered 4-year
terms. The current members and their term
expirations are as follows:
Mayor — Michael W. Compton (2021)
Council President — Todd W. Barstow (2023)
At-Large — Dustin Epperson (2021)
At-Large — Jude Hampshire (2021)
At-Large — Andrew W. Walther (2021)
Ward 1 — Thomas H. Lee (2023)
Ward 2 — Melissa A. Carter (2023)
Ward 4 — Brandon Galik (2023)
2
City Council & Mayor
Only a small portion of your property
taxes support City operations. The City’s
General Fund receives approximately
$0.04–$0.05 of every dollar of property
tax paid. School districts, Licking County,
and various other entities receive a
portion of the taxes paid by the City of
Pataskala residents.
Understanding Property Taxes
Property tax is based on the amount
charged per $1,000 worth of taxable
property value, also known as ‘millage’.
Amounts collected for levies other than
general operating must be used for those
specific purposes. The County Auditor’s
office handles the administration of
property taxes in the state of Ohio by
collecting and distributing the taxes paid
to the appropriate jurisdiction.
The City has no voted levies outstanding
and only receives 2.9 mill of ‘inside’ or
unvoted millage.
Southwest Licking LSD
60%
W. Licking Joint Fire District
15%
Licking County
14%
City of Pataskala
5%
Licking County JVSD
4%
Licking County Library
1%
Licking Park District
1%Residents of Southwest Licking LSD
Property Taxes
Income Taxes
Income taxes represent the largest source of revenue for the City, and are collected by the Regional Income Tax Agency (RITA). Income tax
collections are comprised of three sources: taxes withheld from employees working in the City, taxes from individual residents, and taxes
on net profits of businesses operating in the City. Since mid-2010, the City has levied a 1.00% income tax and has allocated the amount
to four City funds. The City adjusts the income tax allocations each year based on the needs of the City.
Licking Heights LSD
67%
W. Licking Joint Fire District
12%
Licking County
11%
City of Pataskala
4%
Licking County JVSD
4%
Licking County Library
1%
Licking Park District
1%Residents of Licking Heights LSD
2020 2019 2018 2017
Street Fund 29.95%33.00%32.10%32.10%
Police Fund 53.88%51.50%52.00%52.00%
Capital Improvements Fund 1.75%9.50%2.00%2.00%
Debt Service Fund 14.42%6.00%13.90%13.90%
Where your income taxes go by fund:The chart below shows how Pataskala compares to other
neighboring communities in their income tax rate.
City of Columbus 2.50%
City of Newark 1.75%
City of Reynoldsburg 2.50%
City of Gahanna 2.50%
Village of Granville 1.50%
Village of Johnstown 1.00%
City of Pataskala 1.00%
3
Definitions
Income Taxes
The City levies a 1.00% income tax
on substantially all income earned
within the City by residents and
City businesses.
Capital Grants and Contributions
Revenues received from various
sources that are restricted for
capital projects. These include
amounts received from the State
of Ohio and the Ohio Department
of Transporation (ODOT) for road
projects.
Operating Grants and Contributions
Revenues received from
intergovernmental sources that are
restricted for operations. These
include amounts received related to
gas tax and motor vehicle license fees.
Property Taxes
Revenues received from the City's
portion of the taxes due on real
property and public utility. The City
assesses a property tax rate of $2.90
per $1,000 of assessed valuation.
Charges for Services and Sales
Revenues received related to charges
billed to users. These can include
fines and forfeitures, cable franchise
fees, building permits and rent.
Other Revenues
These include amounts consisting
of payments in lieu of taxes,
unrestricted intergovernmental
grants like local government
support, and investment income.
Revenues — Governmental Activities
The funding the City receives in order to provide services to citizens and the community as a
whole comes from a variety of sources at the local, state and federal levels. The chart below
presents a summary of governmental activities revenue by primary type for 2020. The significance
of income taxes is clearly evident as they make up 44.73% of governmental activities revenue.
This indicates the importance for the need of a strong local economic base to keep this revenue
stream strong. The increase in income tax was the result of a better economy and more business
within the City. The decrease in capital grants and contributions was the result of less donated
infrastructure to the City from completed construction projects. The increase in operating grants
and contributions is the result of the City receiving CARES Act money due to the pandemic. The
increase in other revenues was the result of refunds and dividends provided by the Ohio Bureau
of Workers Compensation (BWC).
Where the Money Comes From
2020 2019 2018
Income Taxes $ 6,271,030 $ 5,970,471 $ 5,579,836
Capital grants and contributions $ 2,458,870 $ 5,544,396 $ 243,847
Operating grants and contributions $ 2,297,068 $ 1,911,985 $ 1,353,608
Property and other taxes $ 1,414,175 $ 1,086,866 $ 901,169
Charges for services and sales $ 624,338 $ 648,310 $ 667,195
Other Revenues $ 955,428 $ 573,362 $ 515,740
Total Governmental Activities Revenues $ 14,020,909 $ 15,735,390 $ 9,261,395
Income Taxes
Capital Grants and Contributions
Operating Grants and Contributions
Property and Other Taxes
Charges for Services and Sales
Other Revenues
$
9
5
5
,
4
2
8
$
6
2
4
,
3
3
8
$1,
4
1
4
,
1
7
5
$2,297,06
8
$2
,
4
5
8
,
8
7
0
$6,271,030
4
Definitions
Security of Persons and Property
This expense accounts of the
operations of the City’s police
department .
Transportation
This expense accounts for the
operations of the City’s Public
Service department.
General Government
This expense accounts for the
operations of the City Administrator,
Finance, City Council, Mayor’s Office,
Mayor’s Court and Law Director.
Community Environment
This expense accounts for the
operations of the City’s planning
and zoning department.
Interest and Fiscal Charges
This expense accounts for interest and
other fees charged on the City’s debt.
Leisure Time Activities
This expense accounts for the
operations of the City’s parks and
recreation department.
Expenses — Governmental Activities
The City’s governmental activities account for much of the basic services provided by the City’s
various departments and offices. The City’s expenses are reported at the function level which
describes the primary purpose of the expense. Within each function the expense of one or more
City departments or offices are reported. The increase in security of persons and property is
related to an increase in Other Postemployment Benefits (OPEB) expenses related to the Ohio
Police & Fire (OP&F) pension system.
Where the Money Goes To
Security of Persons and Property
Transportation
General Government
Community Environment
Interest and Fiscal Charges
Leisure Time Activities
$4
4
6
,
5
3
4
$
2
8
2
,
8
6
7
$
4
0
7
,
7
6
1
$2,249,518
$
3
,
1
7
9
,
0
1
3
$2,96
7
,
6
6
9
2020 2019 2018
Security of persons and property $ 2,967,669 $ 597,100 $ 2,774,477
Transportation $ 3,179,013 $ 2,964,015 $ 3,160,235
General government $ 2,249,518 $ 2,387,838 $ 1,419,475
Community environment $ 407,761 $ 458,597 $ 358,209
Interest and fiscal charges $ 282,867 $ 300,197 $ 307,104
Leisure time activities $ 446,534 $ 357,519 $ 304,063
Total Governmental Activities Expenses $ 9,533,362 $ 7,065,266 $ 8,323,563
5
The General Fund is the main operating fund of the City and accounts for all financial resources not accounted for and reported in other City
funds. The General Fund is primarily supported by property taxes assessed on property owners; licenses and permits; intergovernmental
revenues like homestead and rollback revenue received from the state and local government support; and fines and forfeitures. The
General Fund spends those resources on salaries and wages, contractual services and materials and supplies for the City Administrator,
Planning and Zoning, City Council, the Mayor’s Office, Mayor’s Court, Finance and Parks.
General Fund Analysis
2020 2019 2018
Property taxes $ 1,116,937 $ 1,127,029 $ 1,008,111
Licenses and permits $ 293,662 $ 274,890 $ 264,336
Intergovernmental $ 286,328 $ 175,056 $ 220,884
Fines and forfeitures $ 59,868 $ 84,836 $ 96,145
Charges for services $ 75,528 $ 83,319 $ 81,295
Investment income $ 48,467 $ 63,097 $ 19,315
Other $ 345,771 $ 17,538 $ 80,556
Rental income $ 4,905 $ 6,776 $ 2,760
Special assessments $ 460 $ 239 $ 1,305
Contributions and donations $ 10,155 $ 16,856 $ 13,191
Inception of capital lease $ — $ — $ 33,614
Total General Fund Revenues $ 2,242,081 $ 1,849,636 $ 1,821,512
2020 2019 2018
General government $ 820,139 $ 889,154 $ 888,186
Community environment $ 368,621 $ 384,949 $ 325,272
Leisure time activity $ 359,112 $ 304,184 $ 252,047
Capital outlay $ — $ — $ 33,614
Debt service $ 9,341 $ 9,342 $ 13,074
Transfers out $ — $ — $ 250,000
Total General Fund Expenditures $ 1,557,213 $ 1,587,629 $ 1,762,193
Revenues and Other Financing Sources
Expenditures and Other Financing Uses
2020 Revenue Amounts
Property Taxes
Licenses and Permits
Intergovernmental
Fines and Forfeitures
Charges for Services
Investment Income
Other Revenues
Rental Income
Special Assessments
Contributions and Donations
2020 Expenditure Amounts
General Government
Community Environment
Leisure Time Activities
Debt Service
6
General Government
Transportation
Capital Outlay
Debt Service
Transfers Out
2020 Revenue Amounts
2020 Expenditure Amounts
Income Taxes
Charges for Services
Intergovernmental
Investment Income
Other Revenues
Inception of Capital Lease
Street Fund Analysis
The Street Fund is funded by a portion of the City’s income tax collections as well as motor vehicle license and gas tax fees. The Street
fund uses those sources to fund employee wages and benefits, materials and equipment used by the Public Service department as well
as to maintain local roads and related infrastructure of the City.
2020 2019 2018
Income taxes $ 1,834,983 $ 1,927,201 $ 1,851,162
Charges for services $ 765 $ 705 $ 10,804
Intergovernmental $ 1,057,611 $ 892,341 $ 824,676
Investment income $ 65,493 $ 152,607 $ 42,815
Contributions and donations $ — $ — $ 2,200
Other $ 43,715 $ 74,145 $ 47,138
Inception of capital lease $ 180,000 $ 106,000 $ 155,000
Total Street Fund Revenues $ 3,182,567 $ 3,152,999 $ 2,933,795
2020 2019 2018
General government $ 591,463 $ 631,691 $ 505,109
Transportation $ 2,115,703 $ 2,694,114 $ 1,279,378
Capital outlay $ 150,185 $ 169,341 $ 155,000
Debt service $ 149,769 $ 216,464 $ 249,621
Transfers out $ 45,000 $ 106,000 $ 354,000
Total Street Fund Expenditures $ 3,052,120 $ 3,817,610 $ 2,543,108
Revenues and Other Financing Sources
Expenditures and Other Financing Uses
7
2020 Revenue Amounts
2020 Expenditure Amounts
Income Taxes
Fines and Forfeitures
Intergovernmental
Other Revenues
General Government
Security of Persons and Property
Debt Service
Transfers Out
Police Fund Analysis
The Police Fund is funded primarily by a portion of the City’s income tax collections. The Police fund uses those sources to fund the police
department and pay the wages and benefits of police officers and equipment used to protect the City and its citizens.
2020 2019 2018
Income Taxes $ 3,270,735 $ 3,069,544 $ 2,982,395
Fines and forfeitures $ 710 $ 1,439 $ 1,954
Intergovernmental $ 2,012 $ 16,986 $ 40,549
Other $ 160,072 $ 179,198 $ 155,229
Inception of capital lease $ — $ — $ 10,535
Total Police Fund Revenues $ 3,433,529 $ 3,267,167 $ 3,190,662
2020 2019 2018
General government $ 399,844 $ 403,055 $ 357,411
Security of persons and property $ 1,974,144 $ 2,361,208 $ 2,299,122
Capital outlay $ — $ — $ 10,535
Debt service $ 2,924 $ 2,923 $ 28,249
Transfers out $ 52,500 $ 22,500 $ 22,500
Total Police Fund Expenditures $ 2,429,412 $ 2,789,686 $ 2,717,817
Revenues and Other Financing Sources
Expenditures and Other Financing Uses
8
2020 Revenue Amounts
2020 Expenditure Amounts
Charges for Services
Special Assessments
Other Revenues
Interest Income
Capital Contributions
Salaries and Related Services
Contractual Services
General Operating
Depreciation
Interest and Fiscal Charges
City Utility Funds Analysis
In-Town Out-of-Town
Water Sewer Water Sewer CIP
2020 $4.70 $8.26 $7.06 $12.40 $3.00
2019 $4.48 $3.17 $6.72 $4.76 $3.00
2018 $4.48 $3.17 $6.72 $4.76 $3.00
The Utility Funds account for the City’s Water and Sewer operations. The funds are almost exclusively supported by water and sewer
rates charged to over 3,200 customers. Resources are used to support salaries and wages and other costs to maintain the Water &
Sewer plants and related infrastructure.
2020 2019 2018
services $ 4,923,332 $ 4,615,138 $ 4,355,443
Special assessments $ 8,539 $ 9,491 $ 9,909
Other $ 34,316 $ 32,935 $ 48,002
Interest income $ 162,522 $ 259,932 $ —
Capital contributions $ 403,730 $ 1,730,712 $ 708,879
Total Utility Funds Revenues $ 5,532,439 $ 6,648,208 $ 5,122,233
2020 2019 2018
Salaries and related services $ 1,186,419 $ 1,204,223 $ 1,091,431
Contractual services $ 704,388 $ 615,397 $ 537,520
General operating $ 841,338 $ 513,332 $ 792,942
Depreciation $ 660,594 $ 651,159 $ 626,772
Interest and fiscal charges $ 312,515 $ 330,328 $ 348,121
Loss on sale of capital assets $ — $ — $ 204,046
Total Utility Fund Expenses $ 3,705,254 $ 3,314,439 $ 3,600,832
Operating and Non-Operating Revenues
Operating and Non-Operating Expenses
Water and Sewer Rates per 1,000 Gallons
9
Debt Obligations
As of December 31, 2020, the City had $20,235,775 in outstanding long term debt. The City
matains a credit rating of Aa3 from Moody's. A high credit rating benefits the City and citizens by
lowering the interest rates charged on its debt.
Capital Improvements
Over the past several years, the City has undertaken many capital improvement projects to enhance various aspects of the City including:
• WRF Upgrade Project - Upgrade to the Water Reclamation Facility including VFD’s at the two influent pump stations, installation of a jet aeration system for improved DO control, etc.
• Jefferson Street Waterline Replacement Design — A design for replacement and upsizing of the existing waterline along Jefferson and Depot streets.
• Water Tower Maintenance Program — Maintenance program for three of our water towers.
• Well Cleaning Program — A program that cleans our drinking water supply wells every four years. In 2020, we cleaned the two wells that supply water to Water Treatment Plant 2.
• Liberty Park Improvements — construction of an asphalt walking path, the addition of a nature playground in a wooded area and parking lot expansion.
• Mill Street — double chip seal surface treatment from Broad Street for 1.3 miles to Columbia Road and other improvements.
• Creek Road, Blacks Road, Melody Lane — Mill and asphalt overlay of these streets.
• Pat Haven Drive — Replaced 2000 feet of curb with mill and asphalt overlay for 0.4 miles from SR 16 to Melody Lane.
• Traffic signal improvements on various streets and installing new pavement marking throughout the City.
2020 2019 2018
General obligation bonds $ 9,060,000 $ 9,605,000 $ 10,145,000
Miscellaneous loans payable $ 297,107 $ 453,894 $ 609,674
Capital leases $ 277,835 $ 250,359 $ 361,444
OPWC loans $ 187,196 $ 202,164 $ 211,000
Total Governmental Activities $ 9,822,138 $ 10,511,417 $ 11,327,118
2020 2019 2018
General obligation bonds $ 6,790,000 $ 7,130,000 $ 7,530,000
Miscellaneous loans payable $ 200,000 $ 300,000 $ 400,000
OWDA loans payable $ 3,423,637 $ 3,148,974 $ 3,169,291
Total Business-Type Activities $ 10,413,637 $ 10,578,974 $ 11,099,291
Governmental Activites
Business-Type Activities (Water & Sewer)
2020 Amounts
General Obligation Bonds
Miscellaneous Loans Payable
Capital Leases
OPWC Loans
2020 Amounts
General Obligation Bonds
Miscellaneous Loans Payable
OWDA Loans Payable
2020 Amounts
General Obligation Bonds
Miscellaneous Loans Payable
Capital Leases
OPWC Loans
2020 Amounts
General Obligation Bonds
Miscellaneous Loans Payable
OWDA Loans Payable
10
Community Profile
Pataskala was settled in the 1800’s and
incorporated as a village in 1891. Through multiple
annexations throughout the years and a merger
with Lima Township effective January 1, 1996, the
City of Pataskala was formed.
The City has a population of 16,117 residents
based on the 2020 annual population estimate
by the Mid- Ohio Regional Planning Commission
(MORPC), which makes the City the 2nd largest
City in the county, and the 13th largest in the
central Ohio region. The City’s median household
income is $77,514, has an unemployment rate of
4.2% and has a median housing value of $172,700.
City residents have easy access to downtown
Columbus and the entire central Ohio area via
Interstate 270 and Interstate 70, U.S. Route 40 and
State Routes 16 and 310. Commercial passenger air
service is available at Port Columbus International
Airport and Rickenbacker International Airport in
the City of Columbus. The Licking County Heath
Airport is located approximately 15 miles to the
east of the City in Heath, Ohio and provides
private commuter service.
City of Pataskala
621 W. Broad Street Suite 1D
Pataskala, Ohio 43062
cityofpataskalaohio.gov
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