OFFICE OF MANAGEMENT AND BUDGET Adopted Budget and Plan

422 Pages·2016·10.18 MB·English

2016
OFFICE OF MANAGEMENT AND BUDGET
Adopted Budget and Plan

The Office of Management and Budget would like to thank the Toledo Zoological Society for allowing us the opportunity to utilize
their renovated Aquarium to take pictures for our 2016 Comprehensive Budget Document. This year’s cover photo was taken by Jay
Hemdal, Aquarium Curator for the Toledo Zoo, the photo on tab D, Budget Summary, was taken by Cheri Kizaur from the Office of
Management and Budget, and all other photos in this document were taken by George Sydlowski from the Office of Management and
Budget.

After years of planning and a two and half year closure, the historic Aquarium reopened March 27, 2015. The newly renovated
Aquarium houses 3,000+ aquatic animals representing over 300 species in 178,000 gallons of water – nearly four times the volume as
the previous Aquarium. The renovation preserved the architectural integrity of the Works Progress Administration (WPA)-era
structure, however, inside the new Aquarium experience, from sleek sharks to glittering tropical fish, is like nothing seen before in this
region. Touch a stingray with your own hands. Stand beside a sea turtle as it glides by. Interact with a diver inside The Reef, a huge
90,000-gallon exhibit. Every step leads you further into the mysteries that lurk underwater, from flooded forests of the Amazon and
deep seas of the Pacific to fish that glow in the dark and sea nettles that kill with a touch.
The Government Finance Officers Association of the United States and Canada (GFOA) presented an award of Distinguished
Presentation to Lucas County for its annual budget for the fiscal year beginning January 1, 2015. In order to receive this award, a
governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a
financial plan and as a communication device. The award is valid for a period of one year only.

We believe our current budget continues to conform to the program requirements, and we are submitting it to GFOA to determine its
eligibility for another award.
MISSION STATEMENT

It is the mission of the Board of County Commissioners, Lucas County, Ohio, to provide high quality, prompt and efficient
public safety and public service programs and operations to the citizens of Lucas County in a financially prudent manner and
in accordance with the laws in the State of Ohio.
2016 ADOPTED BUDGET AND PLAN
TABLE OF CONTENTS
Page
A. Executive Summary
Budget Message A-1
Performance Measurements A-12
Quick Reference Guide A-15

B. County Profile
2016 Elected Officials B-1
Organizational Chart B-2
History of Lucas County B-4
Role of County Government B-5
County Services and Responsibilities B-6
Lucas County Statistics B-17

C. Budget Structure & Policies
Revenue Categories C-2
Expenditure Categories C-4
Description of Fund Types C-5
Classification & Description of Funds C-6
Elected Office/Department and Fund Relationships C-8
Accounting/Budgeting Basis C-10
Policies
General Fund Reserve Policy C-11
Capital Improvement Budgeting Policy C-12
Debt Management Policy C-14
Lucas County Investment Policy C-26
Budget Process & Calendar C-34
Budget Planning Model C-38

D. Budget Summary
Revenue & Expenditure Comparisons D-2
Major Fund Variances D-4
Page
Operating Expenditures D-6
Expenditures by Type D-8
Revenues and Expenses by Fund/Source/Type D-10
3 Year Review of Revenue and Expenditures by Fund and Source D-18
Revenue Trends D-43
County-Wide Tax Levies D-44

E. Multi-Year Budget Projection
General Fund Five Year Financial Projection E-1
Revenue and Expenditure Assumptions E-2
Revenue Estimates E-6
Sales Tax E-8
Property Tax E-10
Investment Income E-16
Local Government Funds E-20
General Fund Year-End Reserves E-22
Outside General Funds Five Year Financial Projections
Special Revenue Fund Five Year Financial Projection E-23
Debt Service Fund Five Year Financial Projection E-24
Capital Fund Five Year Financial Projection E-25
Enterprise Fund Five Year Financial Projection E-26
Internal Service Fund Five Year Financial Projection E-27

F. Capital Improvement Program
General Fund Capital Improvement Process F-1
Capital Improvement Program – Definitions F-2
Capital Improvement Summary by Program F-4
Capital Improvement Summary by Fund F-5
General Fund and Outside General Fund Capital Improvement Plan F-6
Capital Projects by Fund and Descriptions
General Fund F-7
Outside General Fund F-14
Sanitary Engineer F-18
Page
County Engineer F-24

G. Debt Management
Debt Service G-1
Computation of Legal Debt Margin G-2
2016 Debt Service Budget Summary G-4
General Obligation Bonds G-6
Revenue Bonds G-7
Special Assessment Bonds G-8
Ohio Water Development Authority Loans G-9
Ohio Public Works Commission Loans G-10
Lucas County’s Future Long Term Debt G-11

H. Personnel
Summary of Budgeted Positions by Department H-2
Budgeted Position Variances H-4
Bargaining Units H-7

I. Program Summary
Program Summary – General Fund I-2
Program Summary – Outside General Fund I-3
Program Summary – 2016 Expenditures I-4

J. General Government – Legislative and Executive
Board of County Commissioners' Departments J-2
Auditor Departments J-32
Treasurer Departments J-44
Recorder J-48
Clerk of Courts-Centralized Records J-50
Board of Elections J-51

K. General Government – Judicial
Juvenile Court K-2
Page
Prosecutor K-4
Common Pleas Court Departments K-8
Domestic Relations Court K-14
Clerk of Courts K-16
Probate Court K-20
Integrated Justice System K-22
Law Library K-24
Job and Family Services/Child Support Enforcement Agency K-28

L. Public Safety
Juvenile Detention Center L-2
Coroner L-4
Sheriff Departments L-8
Emergency Medical Departments L-16

M. Public Works
County Engineer Departments M-2
Sanitary Engineer Departments M-10

N. Human Services
Veterans Service Commission N-2
Job and Family Services N-4
Children Services Board N-8
Board of Developmental Disabilities N-12
Family & Children First Council N-16
Workforce Development Agency N-20

O. Health
Mental Health and Recovery Services Board O-2
Canine Care and Control O-4

P. Glossary P-1
2016 BUDGET