PopularAnnual FinancialReport - Stark County, Ohio · 2016. 8. 31. · Safety9.28% Judicial5.85%...

Elected Officials– as of December 31, 2007

http://www.auditor.co.stark.oh.us

Sippo Lake Canalway Center

for the year ended December 31, 2007

Issued by

Kim R. PerezStark County Auditor

Popular AnnualFinancial Report

County Commissioners Tom Harmon (330) 451-7371www.commissioners.co.stark.oh.us Todd Bosley

Jane Vignos

CountyAuditor Kim R. Perez (330) 451-7357www.auditor.co.stark.oh.us

County Coroner P.S. Murthy, M.D. (330) 837-9299www.coroner.co.stark.oh.us

County Engineer Michael J. Rehfus (330) 477-6781www.engineer.co.stark.oh.us

County Prosecutor John D. Ferrero (330) 451-7897www.prosecutor.co.stark.oh.us

County Recorder Rick Campbell (330) 451-7443www.recorder.co.stark.oh.us

County Sheriff Timothy A. Swanson (330) 430-3800www.sheriff.co.stark.oh.us

CountyTreasurer Gary D. Zeigler (330) 451-7814www.treasurer.co.stark.oh.uswww.starktaxes.com

Clerk of Courts Nancy Reinbold (330) 451-7622www.starkclerk.org

Common Pleas Judges Charles E. Brown Jr. (330) 451-7931www.cpgendiv.co.stark.oh.us John G. Haas

Taryn HeathRichard D. Reinbold, Jr.V. Lee Sinclair, Jr.

Family Court Judges David E. Stucki (330) 451-7415www.cpdomjuvdiv.co.stark.oh.us Jim D. James

Michael L. Howard

Probate Court Judge Dixilene N. Park (330) 451-7755www.probate.co.stark.oh.us

Ohio Court ofAppeals Patricia A. Delaney (330) 451-7765Fifth Appellate District Julie A. Edwardswww.fifthdist.org Shelia G. Farmer

W. Scott GwinWilliam B. HoffmanJohn W. Wise

Popular Annual Financial Report Popular Annual Financial Report 13

GFOA PAFRAward Receivables andSummary of Debt Instruments &Analysis

Award forOutstandingAchievement inPopular Annual

Financial ReportingPRESENTED TO

STARK COUNTY, OHIOFor the fiscal year endingDecember 31, 2006

Receivables Amount

Accrued Interest Receivable $867,906

Accounts Receivable 4,405,045

Intergovernmental Receivable 65,951,095

Sales Taxes Receivable 3,159,035

Property Taxes Receivable 51,392,467

Special Assessments Receivable 11,479,084

Loans Receivable 2,464,176

Total Receivables $139,718,808

Balance at New Money Paid Off Balance at01-01-07 (ADDS) (DELETES) 12-31-06

SpecialAssessment

GeneralObligationBonds

Loans

Total Debt

$5,162,150 $0 $394,827 $4,767,323

15,339,509 0 1,132,485 14,207,024

18,586,271 0 987,669 17,598,602

$39,087,930 0 $2,514,981 $36,572,949

Summary of Debt Instruments

Debt OutstandingTrend Analysis

The Government Finance Officers Association of the United States and Canada (GFOA) has given an Award for OutstandingAchievement in PopularAnnual Financial Reporting to Stark County, Ohio for its PopularAnnual Financial Report for the yearended December 31, 2006. The Award for Outstanding Achievement in Popular Annual Financial Reporting is a prestigiousnational 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 mustpublish 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. Webelieve our current report continues to conform to the Popular Annual Financial Reporting requirements, and we aresubmitting it to GFOA.

The picture on the front cover is of the Exploration Gateway located at Sippo Lake Park. The building opened on June 8, 2007as a joint project of the Stark County Park District and the Stark County Library.

The building includes the Congressman Ralph Regula Canalway Center, the Perry-Sippo Branch Library, the Herbert W.Hoover Foundation Science Classroom, a video conference center, Lilly Pad Gift Shop, community rental rooms, and ParkDistrict Education offices. Photograph taken by Tim Smith.

$5 , 5 4 9 , 2 2 0

$3 ,0 12 ,9 0 4 $17,6 4 4 ,0 0 0 $18,5 1 7 , 6 9 32002

2003

2004

Special Assessment GO Bonds Loans

$5 , 9 5 9 , 5 4 6 $17 , 5 1 8 , 7 3 6 $ 1 6 , 8 0 5 , 4 8 8

$2 ,74 2 ,59 2 $16 ,9 6 0 ,70 3 $17,678,897

2005 $16 ,444,749 $19 , 5 3 4 , 0 2 5

$5 , 1 6 2 , 1 5 0 $15 ,339,509 $18 , 5 8 6 , 2 7 1

$0 $5,000,000 $10,000,000 $15,000,000 $20,000,000 $25,000,000 $30,000,000 $35,000,000 $40,000,000 $45,000,000

2006

$4 , 7 6 7 , 3 2 3 $14 ,207,024 $17 , 5 9 8 , 6 0 22007

�This summary provides ananalysis of the d ifferent

types of receivables carriedby the County.

�Special Assessments

Special Assessment Bonds areissued to pay for improvementsbenefitting property owners,

and the owners pay theCounty over twenty years.

General ObligationGeneral Obligation Bonds arelong-term debt instrumentswhich are repaid from theCounty’s general revenue

sources.

LoansLoans are acquired from stateagencies for various sewer,

water, and road projects. Theseare repaid from operating rev-enue of the Sanitary Engineer’soffice and intergovernmental

revenue of the Engineer’s office.

President

Popular Annual Financial Report 12 Popular Annual Financial Report 1

Financial Position Statement Citizens of Stark County

August 2008

SummaryThe Financial Position Statement, known in accounting terms as the“Statement of Net Assets”, is designed to provide a picture of the County’sFinancial Position as of the end of the year. Explanations of specific accountsare as follows by where they appear in the financial position statement:

Stark County 2007Financial Position Statement

Financial Benefits 2006 2007Cash $27,000,000 $23,000,000

Investments 62,000,000 68,000,000

Receivables 137,000,000 140,000,000

Property Equipment 271,000,000 278,000,000

Other assets 3,000,000

Total Financial Benefits $497,000,000 $512,000,000

Financial BurdensAmount Owed to Employees$13,000,000 $18,000,000andVendors

Short-Term Debt 2,000,000 2,000,000

Long-Term Debt 20,000,000 20,000,000

Other Liabilities 82,000,000 81,000,000

Total Financial Burdens $117,000,000 $121,000,000

Total Financial BenefitsOver Financial Burdens $380,000,000 $391,000,000

BenefitsCash is the amount of physical cashheld by the County in checkingaccounts and on hand for purposesof paying expenses.

Investments are made up of thefunds not needed to be held to payexpenses, so the Treasurer investsthese funds in a variety of differenttypes of accounts. This allows theCounty to earn interest on its sur-plus cash.

Receivables represent theamounts which are owed to theCounty and which are expectedto be paid to the County over thecourse of the next twelve months.

Property & Equipment representthe furniture, equipment, vehicles,land, buildings, roads, bridges, andwater and sewer plants and mainswhich provide for an economicbenefit of greater than one year.

BurdensAmounts Owed to Employees andVendors are those items which theCounty owes to individuals andcompanies who supply a service orgood, and the expected payment isto be made within twelve months.

Short-Term Debt representsamounts borrowed by the Countywhich must be repaid within oneyear.

Long-Term Debt represents theamount of bonds which the Countyhas issued and still owes. Bonds donot have to be paid off in one year,rather the County makes monthlyor yearly debt payments on theseamounts.

Other Liabilities are those itemsother than Amounts Owed toEmployees and Vendors, as well asShort-Term and Long-Term Debt.Examples would be AmountsOwed to other Governments andother funds.

Note 1: Most of the increase in assets was due to additions to infrastructure. The wideningof Portage Street and Cleveland Avenue were among the additional assets.

Note 2: The increase for the Amount Owed to Employees and Vendors was mainlyattributable to the increase in accounts payable. This is due to a greater amount of servicerendered at year end .

Benefits over BurdensThis amount represents the difference between the financial assets of theCounty and the liabilities which it must pay. The amount provides the networth of the County.

Readers of the Financial Position Statement should keep in mind that the statement ispresented on a non-GAAP basis, and those desiring to review GAAP basis reportsshould refer to the County’s Comprehensive Annual Financial Report for 2007.

I am pleased to present the Stark County Popular Annual Financial Report(PAFR) for the year ended December 31, 2007. The report provides a briefanalysis of where county revenues come from and where those dollars arespent, as well as an overview of trends in the local economy. Above all, it isdesigned to present a financial report that is easy to understand.

The PAFR, which has been generated internally by the Stark CountyAuditor’s Office, summarizes the financial activities of the primarygovernment of Stark County (County) and was drawn from the financialinformation appearing in the 2007 Comprehensive Annual Financial Report(CAFR). The CAFR was prepared in conformance with Generally AcceptedAccounting Principles (GAAP) and was audited by the Auditor of State ofOhio, receiving an unqualified opinion. The PAFR, however, is unauditedand is presented on a non-GAAP basis. The major differences between GAAPand non-GAAP reporting deals with not including component units and in thepresentation of segregated funds, as well as full disclosure of all material

financial and nonfinancial events in notes to the financial statements. The statementspresented within this report contain all funds used by the County to account for thefinancial activities of the primary government. Individuals who desire to reviewGAAP 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 athttp://www.auditor.co.stark.oh.us.

The Popular Annual Financial Report of Stark County is presented as a means ofincreasing public confidence in the County’s government and elected officialsthrough easier, more user friendly financial reporting. As you review our PopularAnnual Financial Report, I invite you to share any questions, concerns, orrecommendations you may have.

Sincerely,

Kim R. PerezStark County Aud itor


Popular Annual Financial Report 2

Stark County Government Organizational Chart Financial Activity StatementResourcesTaken In • Services Provided

IntergovernmentalRevenue 50.27%

Fines &Forfeitures 0.23%

Water & SewerRevenues 7.70%

Health Ins./Workers’ CompRevenue 4.95%

Special Assessments0.22%

InvestmentIncome 2.26%

Other 2.71%

Taxes 21.75%

Licenses &Permits 0.02%

Charges forServices 9.89%

Real Estate46,859,000

Permissive Licenses1,276,000

Permissive Sales1,178,900

Cigarette Tax2,000

Tangible PersonalProperty 4,472,000

Health 27.98%

Human Services24.77%

Capital Outlay3.38%

Intergovernmental3.14%

Debt Service0.78%

Water & SewerExpenses 6.41%

Public Works 5.64% PublicSafety 9.28%

Judicial 5.85%

Legislative &Executive7.15%OtherExpenses 0.23%

Health Ins./Workers’Comp Expenses 5.39%

Manufactured Homes71,000


Services ProvidedLegislative and Executive expendituresare the expenses incurred for adminis-trative offices including theCommissioners, Auditor, Treasurer,Prosecutor, and Recorder.

Judicial expenditures reflect the costs ofadministering justice through the StarkCounty Courts, which include theCourts of Common Pleas, Juvenile, andDomestic Relations.

Public Safety expenditures reflect thecosts of the Sheriff, Coroner, andProbation Departments.

Public Works expenditures reflect thecosts incurred to maintain County roadsand bridges

Economic Development expendituresreflect the work that is done to simulatethe economic development for StarkCounty.

Health expenditures are those services tomaintain public health.

Human Services expenditures relateto the cost of the Human ServicesDepartment, the Board of MentalRetardation/Development Disabilities,and Children Services Board.

– Services Provided are the amounts spent in order to provide services to citizens.

Conservation and Recreation expen-ditures are costs incurred to main-tain the County parks and for con-serving the beauty of County lands.

Intergovernmental expenditures aremonies which are passed through theCounty government to other govern-ments, including TransportationImprovement District.

Debt Services expenditures relate tothe costs of paying interest and princi-pal on County Debt.

Water & Sewer expenses are the com-bined costs to operate the County’sEnvironmental Services unit.

Health Insurance and Workers’Compensation expenditures are thecosts to provide insurance coveragefor medical and work-related acci-dents to the employees of the County.


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Financial Activity Statement County PropertyTaxesResourcesTaken InResources taken in are theamounts which the Countyreceives from a variety of differ-ent sources in order to pay forthe Services it provides.

Taxes are resources which include SalesTax, Real Estate Tax, Personal PropertyTax and a variety of smaller taxes.

Charges for Services are the combinedresources of various County depart-ments and agencies for fees paid tothem by the public such as court costand fees for recording deeds and trans-ferring property.

Licenses & Permits are the revenuesderived from the selling of vendorlicenses, dog licenses, and other items.

Fines and Forfeitures are the resourcesderived from fines levied in the Courtsand the monies received from a varietyof forfeitures, including drug arrestsand seized property.

Intergovernmental Revenues are thecombined resources received fromgrants and from pass-through moniesadministered by the State of Ohio andFederal Government.

Special Assessments are amounts leviedon real estate tax bills by the Countyand other local governments for provid-ing improvements such as ditches,water and sewer service, curbs andlighting.

Water & Sewer Revenues are the com-bined resources charged to customersby the Environmental ServicesDepartment.

Health Insurance and Workers’Compensation Revenue are chargesmade to all County Offices andAgencies in order to provide these cov-erages to employees.

Investment Income is the earnings ofthe County Treasurer’s investments.

SummaryThe Financial Activity Statement, known in accounting terms as the“Income Statement”, is designed to provide record of the moneyreceived and spent during the year. Explanations of specific Resourcesand Services are shown in the following pages.

The statement is presented on a non-GAAPbasis. Copies of GAAPbasis reports can befound in the County’s Comprehensive Annual Financial Report and can be obtainedfrom the Stark County Auditor’s Office.

Stark County 2007Financial Activity Statement

ResourcesTaken In 2006 2007Taxes $64,361,000 $64,470,000Licenses & Permits 70,000 72,000Charges for Services 28,725,000 29,315,000Fines & Forfeitures 630,000 672,000Intergovernmental Revenue 149,286,000 150,291,000Special Assessments 703,000 661,000Water & Sewer Revenues 22,373,000 22,836,000Health Ins./Workers’ Comp Revenue 13,954,000 14,659,000Investment Income 5,447,000 6,704,000Other 7,443,000 8,020,000Total Revenue & Resources $292,992,000 $297,700,000

Services ProvidedLegislative & Executive 18,807,000 20,447,000Judicial 15,603,000 16,746,000Public Safety 25,843,000 26,557,000Public Works 18,288,000 16,128,000Health 79,319,000 80,055,000Human Services 68,433,000 70,882,000Capital Outlay 14,128,000 9,684,000Intergovernmental 11,173,000 8,986,000Debt Service 2,237,000 2,245,000Water & Sewer Expenses 18,217,000 18,334,000Health Ins./Workers’ Comp Expenses 13,524,000 15,410,000Other Expenses 660,000 661,000Total Expenditure & Services $286,232,000 $286,135,000

Revenues & Resources OverExpenditures & Services $6,760,000 $11,565,000

Note 1: Property taxes increased due to the Real Estate Reappraisal required every 6 years, even thoughtangible personal property tax will be completely phased out in 2008.

Note 2: Intergovernmental Revenue increased due to additional funding for public assistance. This fundoffers temporary assistance programs to those in need.

Note 3: Capital Outlay expenses decreased due to the completion of projects where the bulk of expenseswere recorded in previous years.

Note 4: Health Insurance and Workers’ Compensation expenses increased due to higher employment andinsurance costs.

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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 thefollowing 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 EstateTaxes and RatesUnder Ohio law, the county auditor cannot raise or lower property taxes. Tax rates are determined by thebudgetary requests of each governmental unit, as authorized by vote of the people, and are computed instrict accordance with procedures required by the Division of Tax Equalization, Ohio Department ofTaxation. Annually, the auditor prepares the general tax list. Your tax bill is based on the tax rate multipliedby your valuation on this tax list. This is your proportional share of the cost of operating your local govern-ment including cities, villages, townships, schools and the County. Ohio law limits the amount of taxationwithout a vote of the people to what is known as the “10 mill limitation” ($10.00 per $1,000 of assessedvaluation). County residents must vote any additional real estate taxes for any purpose. Your “tax rate” isan accumulation of all these levies and bond issues.

Real Estate Appraisal and AssessmentStark County has more than 195,000 separate parcels of real estate property. It is the duty of the auditor to seethat every parcel of land and the buildings thereon are fairly and uniformly appraised and assessed for tax pur-poses. Ohio law mandates a general reappraisal every six years with an update at the three year midpoint. Theoffice maintains a detailed record of the appraisal on each parcel in the County. These records are open forpublic 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 collectingfees on this activity. They maintain all ownership records, acreage changes, real estate splits and provideinformation for maintaining tax plat maps. The auditor is also in charge of administering the CurrentAgricultural Use Value (CAUV) program that allows farmland to be taxed at its value for that use. Agriculturaldistricts and forest certification are other responsibilities of this department.

Personal PropertyTaxThe county auditor, as an agent for the Ohio Department of Taxation, is responsible for administering the tan-gible personal property tax laws. Generally speaking, anyone in business in Ohio is subject to tangible personalproperty tax on equipment, furniture, fixtures and inventory used in business. The tangible personal propertytax is distributed back to the local taxing districts in the same manner as real estate taxes.

Auditor’s Office Striving for Continuous Improvement

Principal PropertyTax Payers

Population

Taxpayers AssessedValuation

Ohio Power $117,446,920

Timken Company 128,750,230

Ohio Bell Telephone 35,474,250

Ohio Edison 32,686,860

AQUA Ohio Inc 26,399,090

Plain Local School Board of Education 21,445,940

Strip Delaware LLC 20,713,810

East Ohio Gas 20,685,530

Marathon Petroleum Company LLC 16,492,790

MC Hospital LLC 13,603,040

Total 433,698,460

1960 1970 1980 1990 2000

340,345

372,210

378,823

367,585

378,098

continued from page 8Commissioners, along with the local Health, Parks, Emergency Management, and Public SafetyDepartments. Pictometry is an information system that enables mapping users to, quickly and easily, accessup to 12 different views of any property, building, highway, or other landmark in a county. It shows precisegeographic coordinates, and has the ability to measure distances, heights, perimeters, lengths, widths, andarea of objects within images.

Stark County Commissioners approved a license plate fee increase of $10 that began January 1, 2008. StarkCounty and other political subdivisions (townships and cities are allocated differently) will divide theincrease as follows: County 70%/Townships 30% and County 50%/Cities 50% of the first $5 and County100% of the second $5. The Stark County Engineer’s office anticipates an increase in funds of $3 million peryear. Michael Rehfus, Stark County Engineer, will be using the funds for capital improvements only. Theseimprovements include paving roads, bridge repairs, equipment purchases, road widening and intersectionimprovements that are desperately needed throughout the county. The engineer’s office will continue toseek federal and state grant monies, as this is where the majority of the capital projects funding originates.This fee will save the General Fund $500,000 annually that was previously allocated to the engineer’s officefrom the sales tax.



LicensingThe auditor’s office is the focal point in the County for issuance of licenses for dogs, vendors and cigarettesales. Stark County annually issues more than 50,000 dog licenses. Vendor licenses authorize businesses tosell 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 ofthe largest populations of manufactured homes in the state of Ohio. Under Ohio law, it is the responsibilityof 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 toeach owner semiannually. The manufactured home tax is distributed back to the local taxing districts in thesame manner as real estate taxes.

Weights and MeasuresThe Department of Weights and Measures plays a vital role in oureveryday lives. Our economy is essentially based on the monetaryvalue placed on goods and services bought, sold and traded daily.That monetary value is ultimately determined by an accuratesystem of weights and measures. Each year the auditor’s officeinspects and certifies more than 5,200 devices in over 600 locationsthroughout the County. Weights and Measures, as defined by Ohiolaw, means all weights and measures of every kind, instrumentsand devices for weighing and measuring, and any appliances andaccessories 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 waterwhen the same are operated as public utility system. The county auditor is required by Ohio law to inspectall commercial devices used in retail trade for weighing or measuring. This includes checking gas pumps,price scanners, meat and produce/truck scales.

Stark County InformationTechnology ServicesThe auditor is responsible for the management of the County Information Technology Center and serves asthe Chief Administrator of the Data Processing Board. Changes in computer systems and planning must beapproved by the board to automate various County functions. Improving financial and recordkeepingsystems of the County will improve services, reduce costs and provide County officials with a modern man-agement tool to better administer the business of government. The Stark County Information TechnologyDivision supports all aspects of computing for government offices in the County. Some of these servicesinclude programming, personal computer hardware and soft-ware support, consultation, management,logistical support and network services. Information Services supports over 1000 nodes in the County com-puter 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

Auditor’s OfficeStriving for Continuous Improvement

37,408,410 37,992,054

7,418,644 6,890,986

50,553,216

8,011,953

51,237,985

8,312,175

49,025,991

5,817,373

2002

Personal Property Real Estate

50,544,900

4,312,486

2003 2004 2005 2006 2007

AssessedTaxablePropertyValues

PropertyTaxCollections

Years Real PersonalEstate Property

2007 $6,998,388,350 $264,155,440

2006 6,572,839,640 570,720,229

2005 6,424,896,800 716,256,710

2004 6,284,976,650 700,357,757

2003 5,637,815,270 733,462,000

2002 5,541,482,220 849,140,358

2001 5,547,366,130 895,970,175

2000 4,820,149,680 830,240,358

1999 4,751,307,780 829,547,997

1998 3,982,966,770 795,593,469

For the FutureThe Stark County Auditor, Kim R. Perez, and the Stark County Treasurer, Gary Zeigler, are committed tocontinuing the advancement of technological capabilities within their offices. These upgrades will also aidthe offices of the Stark County Sheriff and Emergency 911, as well as many municipalities, townships, vil-lages, and school districts within the County. They are in contract with ACS Government Systems, Inc. toimplement an integrated tax appraisal and collection system. This new system will provide upgrades thatwill facilitate workflow management, reporting and querying, imaging, valuations, and GIS integration.This system will eliminate the inefficiency and rigidness of the currently established system and will pro-vide accurate, detailed information along with the highest level of customer service. The project implemen-tation began in February, 2007 and has an estimated “go live” date for the 2009 tax year billable in 2010.

Also in progress during 2007 was the implementation of a new Oracle-based Banner payroll and humanresource systems with conversion from the existing mainframe system expected in the summer of 2008.

A Kronos Time Management System that will integrate with the new payroll and human resources systemswill also be implemented in 2008 by a core group of County Departments, including the Recorder, Treasurerand Auditor.

The Stark County Auditor’s office and the Stark County Sheriff’s Office were the administrators for a$468,545.70 grant approved by the Office of COPS, covering the collection of oblique imagery, provided byPictometry International for Stark, Wayne, Ashland and Medina Counties. This product contains all branch-es of local government, including, but not limited to, the offices of the Sheriff, Auditor, Engineer, and the


The County, which is located in the Northeastern section of Ohio, was established in 1808 and covers an area of567 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 oftransportation including truck, railroad, and air. Because of this, many businesses have chosen to make StarkCounty their home.

The Canton/Stark County area offers many of the amenities and activities of a big city, with the advantages ofsmall-city living. The area’s low cost of living makes it an appealing place for businesses and employees. As amatter of fact, many people who work outside of the county are settling here because of the quality schools,economical prices, and abundant housing. In fact, the area’s low prices and steady growth has led Stark Countyto claim a spot among the top five in the region for home price appreciation. The area is also in the top third ofmetropolitan areas nationwide, according to ratings received for its facilities (health care, education,recreation, transportation, and the arts), and indicators (crime, costs of living and jobs).

Interstate 77 links Stark County with the national interstate highway network, providing easy access to all themajor markets in the United States and Canada. In addition, freight and passenger services are readily availablethrough three major carriers and a regional airport which provides commercial air service for nationwide trav-el, including direct flights to Chicago and Washington D.C. Neomodal, an ultramodern 28 acre rail/highwaytransfer facility, located in the county, transports products consistently and efficiently to both domestic andinternational locations. Neomodal provides convenient 24 hours access to Stark’s three railroads.

Continued on page 7

Development &Trends Development &Trends

2.00%

4.00%

6.00%

8.00%

1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

County State National

0.2 %

%0.4

%0.6

%0.8

1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

%03.4

%01.4

%04.6%.606

%03.5

%09.3

%01.4

6.30%

%08.5 %09.5

Average UnemploymentPercentage Rates

National, State & CountyAverage Unemployment Rates

Source: U.S. Department of Labor,Bureau of Labor Statistics


Continued from page 6

Stark County’s economy, fueled by a strong labor force and the development of new and existing business, hasexperienced healthy growth and expansion. According to the Business Outlook Survey and other economicindicators, the economy in the Stark County area will continue to prosper.

The increasing emphasis of the local economy on the non-manufacturing sector is reflected in the growing listof major employers. Several manufacturing companies remain among the largest employers, but now there arealso numerous large service industry employers in the County.

A major asset of the Stark County area is its labor force committed to high quality and productivity. StarkCounty has been a successful location for business since the mid-nineteenth century. The area has produced gen-erations of well-educated and diverse workers which reflect the broad base of the areas’ economic mix.

Stark County has a rich tradition in education, offering educational opportunities to fit every need. The Countyarea is home to 17 public school districts, educating over 65,000 students each year. There are also 29 parochialand private schools in the area. All high schools in the Stark County area offer vocational and college preptracks.

Beginning in the mid-1990’s, Stark County’s relative wealth measured by the Woods and Poole Wealth Indexincreased steadily from 91.50 to 93.75. Projections beyond the year 2007 show more rapid growth in wealth inStark County than in the United States.

Employed vs.Unemployed TopTen EmployersStark County Ohio


Source: Stark County Development Board,Ohio Department of Development, Employers

765,971

323,081

431,081

372,281

648,881

746,581

583,081

839,671

281,11

037,7

914,8

618,7

807,7

954,01

053,21

793,21

844,971561,21

449,771899,01

0%

10%

20%

30%

40%

50%

60%

70%

80%

90%

100%

1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

Largest Employers Employees

Aultman Health Foundations 4,964

The Timken Company 4,720

County of Stark 2,936

Mercy Medical Center 2,465

Canton City Board of Education 1,933

Affinity Hospital 1,120

Workshops, Inc 1,080

Alliance Community Hospital 940

Freshmark, Inc 875

Fisher Foods Marketing, Inc 850


LicensingThe auditor’s office is the focal point in the County for issuance of licenses for dogs, vendors and cigarettesales. Stark County annually issues more than 50,000 dog licenses. Vendor licenses authorize businesses tosell 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 ofthe largest populations of manufactured homes in the state of Ohio. Under Ohio law, it is the responsibilityof 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 toeach owner semiannually. The manufactured home tax is distributed back to the local taxing districts in thesame manner as real estate taxes.

Weights and MeasuresThe Department of Weights and Measures plays a vital role in oureveryday lives. Our economy is essentially based on the monetaryvalue placed on goods and services bought, sold and traded daily.That monetary value is ultimately determined by an accuratesystem of weights and measures. Each year the auditor’s officeinspects and certifies more than 5,200 devices in over 600 locationsthroughout the County. Weights and Measures, as defined by Ohiolaw, means all weights and measures of every kind, instrumentsand devices for weighing and measuring, and any appliances andaccessories 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 waterwhen the same are operated as public utility system. The county auditor is required by Ohio law to inspectall commercial devices used in retail trade for weighing or measuring. This includes checking gas pumps,price scanners, meat and produce/truck scales.

Stark County InformationTechnology ServicesThe auditor is responsible for the management of the County Information Technology Center and serves asthe Chief Administrator of the Data Processing Board. Changes in computer systems and planning must beapproved by the board to automate various County functions. Improving financial and recordkeepingsystems of the County will improve services, reduce costs and provide County officials with a modern man-agement tool to better administer the business of government. The Stark County Information TechnologyDivision supports all aspects of computing for government offices in the County. Some of these servicesinclude programming, personal computer hardware and soft-ware support, consultation, management,logistical support and network services. Information Services supports over 1000 nodes in the County com-puter 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

Auditor’s OfficeStriving for Continuous Improvement

37,408,410 37,992,054

7,418,644 6,890,986

50,553,216

8,011,953

51,237,985

8,312,175

49,025,991

5,817,373

2002

Personal Property Real Estate

50,544,900

4,312,486

2003 2004 2005 2006 2007

AssessedTaxablePropertyValues

PropertyTaxCollections

Years Real PersonalEstate Property

2007 $6,998,388,350 $264,155,440

2006 6,572,839,640 570,720,229

2005 6,424,896,800 716,256,710

2004 6,284,976,650 700,357,757

2003 5,637,815,270 733,462,000

2002 5,541,482,220 849,140,358

2001 5,547,366,130 895,970,175

2000 4,820,149,680 830,240,358

1999 4,751,307,780 829,547,997

1998 3,982,966,770 795,593,469

For the FutureThe Stark County Auditor, Kim R. Perez, and the Stark County Treasurer, Gary Zeigler, are committed tocontinuing the advancement of technological capabilities within their offices. These upgrades will also aidthe offices of the Stark County Sheriff and Emergency 911, as well as many municipalities, townships, vil-lages, and school districts within the County. They are in contract with ACS Government Systems, Inc. toimplement an integrated tax appraisal and collection system. This new system will provide upgrades thatwill facilitate workflow management, reporting and querying, imaging, valuations, and GIS integration.This system will eliminate the inefficiency and rigidness of the currently established system and will pro-vide accurate, detailed information along with the highest level of customer service. The project implemen-tation began in February, 2007 and has an estimated “go live” date for the 2009 tax year billable in 2010.

Also in progress during 2007 was the implementation of a new Oracle-based Banner payroll and humanresource systems with conversion from the existing mainframe system expected in the summer of 2008.

A Kronos Time Management System that will integrate with the new payroll and human resources systemswill also be implemented in 2008 by a core group of County Departments, including the Recorder, Treasurerand Auditor.

The Stark County Auditor’s office and the Stark County Sheriff’s Office were the administrators for a$468,545.70 grant approved by the Office of COPS, covering the collection of oblique imagery, provided byPictometry International for Stark, Wayne, Ashland and Medina Counties. This product contains all branch-es of local government, including, but not limited to, the offices of the Sheriff, Auditor, Engineer, and the


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 thefollowing 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 EstateTaxes and RatesUnder Ohio law, the county auditor cannot raise or lower property taxes. Tax rates are determined by thebudgetary requests of each governmental unit, as authorized by vote of the people, and are computed instrict accordance with procedures required by the Division of Tax Equalization, Ohio Department ofTaxation. Annually, the auditor prepares the general tax list. Your tax bill is based on the tax rate multipliedby your valuation on this tax list. This is your proportional share of the cost of operating your local govern-ment including cities, villages, townships, schools and the County. Ohio law limits the amount of taxationwithout a vote of the people to what is known as the “10 mill limitation” ($10.00 per $1,000 of assessedvaluation). County residents must vote any additional real estate taxes for any purpose. Your “tax rate” isan accumulation of all these levies and bond issues.

Real Estate Appraisal and AssessmentStark County has more than 195,000 separate parcels of real estate property. It is the duty of the auditor to seethat every parcel of land and the buildings thereon are fairly and uniformly appraised and assessed for tax pur-poses. Ohio law mandates a general reappraisal every six years with an update at the three year midpoint. Theoffice maintains a detailed record of the appraisal on each parcel in the County. These records are open forpublic 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 collectingfees on this activity. They maintain all ownership records, acreage changes, real estate splits and provideinformation for maintaining tax plat maps. The auditor is also in charge of administering the CurrentAgricultural Use Value (CAUV) program that allows farmland to be taxed at its value for that use. Agriculturaldistricts and forest certification are other responsibilities of this department.

Personal PropertyTaxThe county auditor, as an agent for the Ohio Department of Taxation, is responsible for administering the tan-gible personal property tax laws. Generally speaking, anyone in business in Ohio is subject to tangible personalproperty tax on equipment, furniture, fixtures and inventory used in business. The tangible personal propertytax is distributed back to the local taxing districts in the same manner as real estate taxes.

Auditor’s Office Striving for Continuous Improvement

Principal PropertyTax Payers

Population

Taxpayers AssessedValuation

Ohio Power $117,446,920

Timken Company 128,750,230

Ohio Bell Telephone 35,474,250

Ohio Edison 32,686,860

AQUA Ohio Inc 26,399,090

Plain Local School Board of Education 21,445,940

Strip Delaware LLC 20,713,810

East Ohio Gas 20,685,530

Marathon Petroleum Company LLC 16,492,790

MC Hospital LLC 13,603,040

Total 433,698,460

1960 1970 1980 1990 2000

340,345

372,210

378,823

367,585

378,098

continued from page 8Commissioners, along with the local Health, Parks, Emergency Management, and Public SafetyDepartments. Pictometry is an information system that enables mapping users to, quickly and easily, accessup to 12 different views of any property, building, highway, or other landmark in a county. It shows precisegeographic coordinates, and has the ability to measure distances, heights, perimeters, lengths, widths, andarea of objects within images.

Stark County Commissioners approved a license plate fee increase of $10 that began January 1, 2008. StarkCounty and other political subdivisions (townships and cities are allocated differently) will divide theincrease as follows: County 70%/Townships 30% and County 50%/Cities 50% of the first $5 and County100% of the second $5. The Stark County Engineer’s office anticipates an increase in funds of $3 million peryear. Michael Rehfus, Stark County Engineer, will be using the funds for capital improvements only. Theseimprovements include paving roads, bridge repairs, equipment purchases, road widening and intersectionimprovements that are desperately needed throughout the county. The engineer’s office will continue toseek federal and state grant monies, as this is where the majority of the capital projects funding originates.This fee will save the General Fund $500,000 annually that was previously allocated to the engineer’s officefrom the sales tax.



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Financial Activity Statement County PropertyTaxesResourcesTaken InResources taken in are theamounts which the Countyreceives from a variety of differ-ent sources in order to pay forthe Services it provides.

Taxes are resources which include SalesTax, Real Estate Tax, Personal PropertyTax and a variety of smaller taxes.

Charges for Services are the combinedresources of various County depart-ments and agencies for fees paid tothem by the public such as court costand fees for recording deeds and trans-ferring property.

Licenses & Permits are the revenuesderived from the selling of vendorlicenses, dog licenses, and other items.

Fines and Forfeitures are the resourcesderived from fines levied in the Courtsand the monies received from a varietyof forfeitures, including drug arrestsand seized property.

Intergovernmental Revenues are thecombined resources received fromgrants and from pass-through moniesadministered by the State of Ohio andFederal Government.

Special Assessments are amounts leviedon real estate tax bills by the Countyand other local governments for provid-ing improvements such as ditches,water and sewer service, curbs andlighting.

Water & Sewer Revenues are the com-bined resources charged to customersby the Environmental ServicesDepartment.

Health Insurance and Workers’Compensation Revenue are chargesmade to all County Offices andAgencies in order to provide these cov-erages to employees.

Investment Income is the earnings ofthe County Treasurer’s investments.

SummaryThe Financial Activity Statement, known in accounting terms as the“Income Statement”, is designed to provide record of the moneyreceived and spent during the year. Explanations of specific Resourcesand Services are shown in the following pages.

The statement is presented on a non-GAAPbasis. Copies of GAAPbasis reports can befound in the County’s Comprehensive Annual Financial Report and can be obtainedfrom the Stark County Auditor’s Office.

Stark County 2007Financial Activity Statement

ResourcesTaken In 2006 2007Taxes $64,361,000 $64,470,000Licenses & Permits 70,000 72,000Charges for Services 28,725,000 29,315,000Fines & Forfeitures 630,000 672,000Intergovernmental Revenue 149,286,000 150,291,000Special Assessments 703,000 661,000Water & Sewer Revenues 22,373,000 22,836,000Health Ins./Workers’ Comp Revenue 13,954,000 14,659,000Investment Income 5,447,000 6,704,000Other 7,443,000 8,020,000Total Revenue & Resources $292,992,000 $297,700,000

Services ProvidedLegislative & Executive 18,807,000 20,447,000Judicial 15,603,000 16,746,000Public Safety 25,843,000 26,557,000Public Works 18,288,000 16,128,000Health 79,319,000 80,055,000Human Services 68,433,000 70,882,000Capital Outlay 14,128,000 9,684,000Intergovernmental 11,173,000 8,986,000Debt Service 2,237,000 2,245,000Water & Sewer Expenses 18,217,000 18,334,000Health Ins./Workers’ Comp Expenses 13,524,000 15,410,000Other Expenses 660,000 661,000Total Expenditure & Services $286,232,000 $286,135,000

Revenues & Resources OverExpenditures & Services $6,760,000 $11,565,000

Note 1: Property taxes increased due to the Real Estate Reappraisal required every 6 years, even thoughtangible personal property tax will be completely phased out in 2008.

Note 2: Intergovernmental Revenue increased due to additional funding for public assistance. This fundoffers temporary assistance programs to those in need.

Note 3: Capital Outlay expenses decreased due to the completion of projects where the bulk of expenseswere recorded in previous years.

Note 4: Health Insurance and Workers’ Compensation expenses increased due to higher employment andinsurance costs.

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Stark County Government Organizational Chart Financial Activity StatementResourcesTaken In • Services Provided

IntergovernmentalRevenue 50.27%

Fines &Forfeitures 0.23%

Water & SewerRevenues 7.70%

Health Ins./Workers’ CompRevenue 4.95%

Special Assessments0.22%

InvestmentIncome 2.26%

Other 2.71%

Taxes 21.75%

Licenses &Permits 0.02%

Charges forServices 9.89%

Real Estate46,859,000

Permissive Licenses1,276,000

Permissive Sales1,178,900

Cigarette Tax2,000

Tangible PersonalProperty 4,472,000

Health 27.98%

Human Services24.77%

Capital Outlay3.38%

Intergovernmental3.14%

Debt Service0.78%

Water & SewerExpenses 6.41%

Public Works 5.64% PublicSafety 9.28%

Judicial 5.85%

Legislative &Executive7.15%OtherExpenses 0.23%

Health Ins./Workers’Comp Expenses 5.39%

Manufactured Homes71,000


Services ProvidedLegislative and Executive expendituresare the expenses incurred for adminis-trative offices including theCommissioners, Auditor, Treasurer,Prosecutor, and Recorder.

Judicial expenditures reflect the costs ofadministering justice through the StarkCounty Courts, which include theCourts of Common Pleas, Juvenile, andDomestic Relations.

Public Safety expenditures reflect thecosts of the Sheriff, Coroner, andProbation Departments.

Public Works expenditures reflect thecosts incurred to maintain County roadsand bridges

Economic Development expendituresreflect the work that is done to simulatethe economic development for StarkCounty.

Health expenditures are those services tomaintain public health.

Human Services expenditures relateto the cost of the Human ServicesDepartment, the Board of MentalRetardation/Development Disabilities,and Children Services Board.

– Services Provided are the amounts spent in order to provide services to citizens.

Conservation and Recreation expen-ditures are costs incurred to main-tain the County parks and for con-serving the beauty of County lands.

Intergovernmental expenditures aremonies which are passed through theCounty government to other govern-ments, including TransportationImprovement District.

Debt Services expenditures relate tothe costs of paying interest and princi-pal on County Debt.

Water & Sewer expenses are the com-bined costs to operate the County’sEnvironmental Services unit.

Health Insurance and Workers’Compensation expenditures are thecosts to provide insurance coveragefor medical and work-related acci-dents to the employees of the County.


Financial Position Statement Citizens of Stark County

August 2008

SummaryThe Financial Position Statement, known in accounting terms as the“Statement of Net Assets”, is designed to provide a picture of the County’sFinancial Position as of the end of the year. Explanations of specific accountsare as follows by where they appear in the financial position statement:

Stark County 2007Financial Position Statement

Financial Benefits 2006 2007Cash $27,000,000 $23,000,000

Investments 62,000,000 68,000,000

Receivables 137,000,000 140,000,000

Property Equipment 271,000,000 278,000,000

Other assets 3,000,000

Total Financial Benefits $497,000,000 $512,000,000

Financial BurdensAmount Owed to Employees$13,000,000 $18,000,000andVendors

Short-Term Debt 2,000,000 2,000,000

Long-Term Debt 20,000,000 20,000,000

Other Liabilities 82,000,000 81,000,000

Total Financial Burdens $117,000,000 $121,000,000

Total Financial BenefitsOver Financial Burdens $380,000,000 $391,000,000

BenefitsCash is the amount of physical cashheld by the County in checkingaccounts and on hand for purposesof paying expenses.

Investments are made up of thefunds not needed to be held to payexpenses, so the Treasurer investsthese funds in a variety of differenttypes of accounts. This allows theCounty to earn interest on its sur-plus cash.

Receivables represent theamounts which are owed to theCounty and which are expectedto be paid to the County over thecourse of the next twelve months.

Property & Equipment representthe furniture, equipment, vehicles,land, buildings, roads, bridges, andwater and sewer plants and mainswhich provide for an economicbenefit of greater than one year.

BurdensAmounts Owed to Employees andVendors are those items which theCounty owes to individuals andcompanies who supply a service orgood, and the expected payment isto be made within twelve months.

Short-Term Debt representsamounts borrowed by the Countywhich must be repaid within oneyear.

Long-Term Debt represents theamount of bonds which the Countyhas issued and still owes. Bonds donot have to be paid off in one year,rather the County makes monthlyor yearly debt payments on theseamounts.

Other Liabilities are those itemsother than Amounts Owed toEmployees and Vendors, as well asShort-Term and Long-Term Debt.Examples would be AmountsOwed to other Governments andother funds.

Note 1: Most of the increase in assets was due to additions to infrastructure. The wideningof Portage Street and Cleveland Avenue were among the additional assets.

Note 2: The increase for the Amount Owed to Employees and Vendors was mainlyattributable to the increase in accounts payable. This is due to a greater amount of servicerendered at year end .

Benefits over BurdensThis amount represents the difference between the financial assets of theCounty and the liabilities which it must pay. The amount provides the networth of the County.

Readers of the Financial Position Statement should keep in mind that the statement ispresented on a non-GAAP basis, and those desiring to review GAAP basis reportsshould refer to the County’s Comprehensive Annual Financial Report for 2007.

I am pleased to present the Stark County Popular Annual Financial Report(PAFR) for the year ended December 31, 2007. The report provides a briefanalysis of where county revenues come from and where those dollars arespent, as well as an overview of trends in the local economy. Above all, it isdesigned to present a financial report that is easy to understand.

The PAFR, which has been generated internally by the Stark CountyAuditor’s Office, summarizes the financial activities of the primarygovernment of Stark County (County) and was drawn from the financialinformation appearing in the 2007 Comprehensive Annual Financial Report(CAFR). The CAFR was prepared in conformance with Generally AcceptedAccounting Principles (GAAP) and was audited by the Auditor of State ofOhio, receiving an unqualified opinion. The PAFR, however, is unauditedand is presented on a non-GAAP basis. The major differences between GAAPand non-GAAP reporting deals with not including component units and in thepresentation of segregated funds, as well as full disclosure of all material

financial and nonfinancial events in notes to the financial statements. The statementspresented within this report contain all funds used by the County to account for thefinancial activities of the primary government. Individuals who desire to reviewGAAP 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 athttp://www.auditor.co.stark.oh.us.

The Popular Annual Financial Report of Stark County is presented as a means ofincreasing public confidence in the County’s government and elected officialsthrough easier, more user friendly financial reporting. As you review our PopularAnnual Financial Report, I invite you to share any questions, concerns, orrecommendations you may have.

Sincerely,

Kim R. PerezStark County Aud itor


Popular Annual Financial Report Popular Annual Financial Report 13

GFOA PAFRAward Receivables andSummary of Debt Instruments &Analysis

Award forOutstandingAchievement inPopular Annual

Financial ReportingPRESENTED TO

STARK COUNTY, OHIOFor the fiscal year endingDecember 31, 2006

Receivables Amount

Accrued Interest Receivable $867,906

Accounts Receivable 4,405,045

Intergovernmental Receivable 65,951,095

Sales Taxes Receivable 3,159,035

Property Taxes Receivable 51,392,467

Special Assessments Receivable 11,479,084

Loans Receivable 2,464,176

Total Receivables $139,718,808

Balance at New Money Paid Off Balance at01-01-07 (ADDS) (DELETES) 12-31-06

SpecialAssessment

GeneralObligationBonds

Loans

Total Debt

$5,162,150 $0 $394,827 $4,767,323

15,339,509 0 1,132,485 14,207,024

18,586,271 0 987,669 17,598,602

$39,087,930 0 $2,514,981 $36,572,949

Summary of Debt Instruments

Debt OutstandingTrend Analysis

The Government Finance Officers Association of the United States and Canada (GFOA) has given an Award for OutstandingAchievement in PopularAnnual Financial Reporting to Stark County, Ohio for its PopularAnnual Financial Report for the yearended December 31, 2006. The Award for Outstanding Achievement in Popular Annual Financial Reporting is a prestigiousnational 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 mustpublish 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. Webelieve our current report continues to conform to the Popular Annual Financial Reporting requirements, and we aresubmitting it to GFOA.

The picture on the front cover is of the Exploration Gateway located at Sippo Lake Park. The building opened on June 8, 2007as a joint project of the Stark County Park District and the Stark County Library.

The building includes the Congressman Ralph Regula Canalway Center, the Perry-Sippo Branch Library, the Herbert W.Hoover Foundation Science Classroom, a video conference center, Lilly Pad Gift Shop, community rental rooms, and ParkDistrict Education offices. Photograph taken by Tim Smith.

$5 , 5 4 9 , 2 2 0

$3 ,0 12 ,9 0 4 $17,6 4 4 ,0 0 0 $18,5 1 7 , 6 9 32002

2003

2004

Special Assessment GO Bonds Loans

$5 , 9 5 9 , 5 4 6 $17 , 5 1 8 , 7 3 6 $ 1 6 , 8 0 5 , 4 8 8

$2 ,74 2 ,59 2 $16 ,9 6 0 ,70 3 $17,678,897

2005 $16 ,444,749 $19 , 5 3 4 , 0 2 5

$5 , 1 6 2 , 1 5 0 $15 ,339,509 $18 , 5 8 6 , 2 7 1

$0 $5,000,000 $10,000,000 $15,000,000 $20,000,000 $25,000,000 $30,000,000 $35,000,000 $40,000,000 $45,000,000

2006

$4 , 7 6 7 , 3 2 3 $14 ,207,024 $17 , 5 9 8 , 6 0 22007

�This summary provides ananalysis of the d ifferent

types of receivables carriedby the County.

�Special Assessments

Special Assessment Bonds areissued to pay for improvementsbenefitting property owners,

and the owners pay theCounty over twenty years.

General ObligationGeneral Obligation Bonds arelong-term debt instrumentswhich are repaid from theCounty’s general revenue

sources.

LoansLoans are acquired from stateagencies for various sewer,

water, and road projects. Theseare repaid from operating rev-enue of the Sanitary Engineer’soffice and intergovernmental

revenue of the Engineer’s office.

President

Elected Officials– as of December 31, 2007

http://www.auditor.co.stark.oh.us

Sippo Lake Canalway Center

for the year ended December 31, 2007

Issued by


Popular AnnualFinancial Report

County Commissioners Tom Harmon (330) 451-7371www.commissioners.co.stark.oh.us Todd Bosley

Jane Vignos

CountyAuditor Kim R. Perez (330) 451-7357www.auditor.co.stark.oh.us

County Coroner P.S. Murthy, M.D. (330) 837-9299www.coroner.co.stark.oh.us

County Engineer Michael J. Rehfus (330) 477-6781www.engineer.co.stark.oh.us

County Prosecutor John D. Ferrero (330) 451-7897www.prosecutor.co.stark.oh.us

County Recorder Rick Campbell (330) 451-7443www.recorder.co.stark.oh.us

County Sheriff Timothy A. Swanson (330) 430-3800www.sheriff.co.stark.oh.us

CountyTreasurer Gary D. Zeigler (330) 451-7814www.treasurer.co.stark.oh.uswww.starktaxes.com

Clerk of Courts Nancy Reinbold (330) 451-7622www.starkclerk.org

Common Pleas Judges Charles E. Brown Jr. (330) 451-7931www.cpgendiv.co.stark.oh.us John G. Haas

Taryn HeathRichard D. Reinbold, Jr.V. Lee Sinclair, Jr.

Family Court Judges David E. Stucki (330) 451-7415www.cpdomjuvdiv.co.stark.oh.us Jim D. James

Michael L. Howard

Probate Court Judge Dixilene N. Park (330) 451-7755www.probate.co.stark.oh.us

Ohio Court ofAppeals Patricia A. Delaney (330) 451-7765Fifth Appellate District Julie A. Edwardswww.fifthdist.org Shelia G. Farmer

W. Scott GwinWilliam B. HoffmanJohn W. Wise

PopularAnnual FinancialReport - Stark County, Ohio · 2016. 8. 31. · Safety9.28% Judicial5.85%...

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Transcript of PopularAnnual FinancialReport - Stark County, Ohio · 2016. 8. 31. · Safety9.28% Judicial5.85%...