For the Year Ended December 31, 2012 Patrick W. Dropsey, Auditor

Richland County, Ohio Popular Annual Financial Report

About the cover

Ohio State Reformatory Constructed from 1886 to 1910 this Romanesque castle-like prison was designed as a reformatory for young offenders. The prison was abandoned in 1990, and the original cell-blocks and administration area remain intact. (pictured below) The buildings and grounds of the Reformatory have been used in various movies and television shows including “The Shawshank Redemption” “Tango and Cash” and “Air Force One”. The Mansfield Reformatory Preservation Society is currently working to restore portions of the Reformatory and offers tours of the guard towers and of the cell blocks during the summer and fall.

This report was assembled by the Richland County Auditor’s office. Special Thanks to the Mansfield Richland County Convention and Visitors Bureau for providing the cover photographs.

Table of Contents

Richland County MapAuditor's Report to Citizens 1Richland County Government Organizational Chart 2County Overview 3Local Economy and Major County Initiatives 4-5Financial Position 6-7Revenues 8Tax Revenues 9Expenditures 10Expenditures by Department 11Tax Distribution to Schools 12Tax Distribution to Cities and Villages 13Capital Assets 14Outstanding Debt 15Elected Officials 16

This Report has been prepared within Richland County in the interest of an informed citizenry.

Mansfield

Monroe Twp

Cass Twp

Jefferson Twp

Butler Twp

Troy Twp

Weller Twp

Mifflin Twp

Worthington Twp

Washington Twp

Jackson Twp

Perry Twp

Plymouth Twp

Sharon Twp

Springfield Twp

Franklin Twp

Ontario

Blooming Grove Twp

Shelby

Lexington

Sandusky Twp

Madison Twp

Bellville

Crestline

Plymouth

Butler

Shiloh

Lucas

Galion

RICHLAND COUNTY, OHIO

1

PATRICK W. DROPSEY RICHLAND COUNTY AUDITOR 50 PARK AVENUE EAST, MANSFIELD, OHIO 44902 TELEPHONE 419-774-5501

Citizens of Richland County: I am pleased to present, as Chief Financial Officer for Richland County, the Popular Annual Financial Report, (PAFR) for the fiscal year ended December 31, 2012. This report provides a brief analysis of where the County revenues come from and where those dollars are spent, and an overview of local economic trends. Above all, it is designed to present an easily understandable financial report. The information in this report is taken from the Richland County Comprehensive Annual Financial Report (CAFR). The CAFR is a detailed account of the County's financial statement, notes, schedules, and statistical tables, encompassing over 200 pages. The CAFR was prepared in conformance with Generally Accepted Accounting Principles (GAAP) and was audited by the State Auditor's Office, receiving a qualified opinion. The CAFR is available in the Richland County Auditor’s Office for review or on our web-site at www.richlandcountyauditor.org under the financial reports tab. To obtain a copy of the CAFR, please call (419) 774-5545. This is Richland County's fifteenth PAFR, and is formulated as an easy-to-read version of the County's Comprehensive Annual Financial Report (CAFR) that is published on a yearly basis. The PAFR is unaudited and presented on a GAAP basis. This is a summarized report that presents selected financial and statistical information for primary government activities. It does not include business-type and component unit information. Thank you for your interest in Richland County Government and how it functions. Please feel free call the Richland County Auditor’s Office with questions, comments or suggestions concerning this report.

Sincerely,

Patrick W. Dropsey

Richland County Auditor

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3

Profile of the County Richland County was organized into a separate political entity in 1813. It encompasses nineteen townships, six villages, with Lexington being the largest, the City of Shelby, a small portion of the Cities of Crestline and Galion, the City of Ontario, and the City of Mansfield, which is the County seat. The County has an area of 449 square miles and has a population of 122,673, according to an estimate by the United States Census Bureau. A three-member Board of Commissioners, thirteen other elected officials and various department heads govern the County. Elected officials and department heads manage the internal operations of their respective divisions. The chief administrator of the County is the Board of Commissioners which authorizes expenditures and serves as the budget and taxing authority and contracting body for County services. The County Auditor is fiscal officer, assessor of real and personal property, administrator of the data processing center and sealer of weights and measures. The Auditor is also responsible for maintenance of financial records, establishment of subdivision tax rates, calculation of the tax list, and distribution of the revenues generated from the tax list. The County Treasurer is custodian of all County funds and is responsible for the investment of those funds. The Treasurer also collects all revenues generated from the Auditor's tax list. Those remaining elected officials include the Clerk of Courts, Coroner, Engineer, Prosecuting Attorney, Recorder, Sheriff, two Common Pleas Court Judges, a Juvenile Judge, a Domestic Relations Judge, and Probate Judge. Richland County employs over 1000 people who provide various services to benefit its citizens. These services include welfare and social services, justice system services, sewer services, road and bridge services, support services, police protection and other miscellaneous County services. The County's reporting entity has been defined in accordance with principles established by the Governmental Accounting Standards Board (GASB) Statement 14, "The Financial Reporting Entity." The reporting entity is comprised of the primary government and its component units. The primary government consists of all funds, departments, agencies, institutions, commissions, and organizations that are not legally separate from the County. For Richland County, the primary government includes the Children Services Board, the Board of Developmental Disabilities (DD), the Alcohol, Drug and Mental Health Board, the Job and Family Services Department, the Richland County Emergency Management Agency, and all departments and activities that are directly operated by the elected County officials. Component units are legally separate organizations that are fiscally dependent on the County or for which the County is financially accountable. Richland Newhope Industries, Inc. is a not-for-profit corporation subsidized by the County. It has been included as a discretely presented component unit of the County in this report because, in the opinion of the County, it would be misleading if its operations were excluded. By statute, the annual appropriations adopted are by the Board of County Commissioners within the first quarter of the year. All disbursements and transfers of cash among funds require appropriation authority from the Board of Commissioners. Budgets are controlled at the object level for the general fund and at the fund level for all other funds. Purchase orders are submitted to the Auditor's Office by department heads; the funds are then encumbered prior to their release to vendors. Those purchase orders which exceed the available appropriations are rejected until additional resources are secured.

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5

Long-Term Financial Planning Richland County has an ongoing one and one quarter percent permissive sales tax of which the initial half percent and two-thirds of the additional three quarter percent benefits the County’s General Fund. A portion of the other one-third of the additional three quarter percent is given to the County’s cities, villages and townships to be used for road improvements. During the last six months of 2012 the County enacted an additional ¼ percent sales tax in an effort to increase cash reserves to receive a higher bond rating on future debt borrowings. The County operates a jail that combines both Richland County and the City of Mansfield’s jail facilities into one structure. The City of Mansfield leases 80 beds and pays the County for housing and medical costs of their inmates. The County acts as the central booking agent for both County and City prisoners and the City provides ambulatory services for the facility. The consolidation allows both entities to lower their costs and to more efficiently operate their correctional operations. Relevant Financial Policies The County’s Budget Commission has developed a practice of establishing certificates of estimated resources based on ninety percent of estimated revenues. This practice helps account for fluctuations in sales tax, and other economic driven factors affecting the County’s revenue sources. For calendar year 2012 and 2013 budgets the County took the drastic step to reduce local government revenue by 30 percent and 50 percent respectively of 2010 revenue, due to State budget cuts. The County also has developed a policy to allocate permissive sales tax between the County’s general fund and cities, villages and townships in the County. Major Initiatives During 2012, the County’s sewer department continued construction on two projects: Harp abandonment, and the Lust and Country Meadow abandonment. The projects are being funded by loans from the Ohio Public Works Commission and American Recovery and Reinvestment Act monies in accordance with agreements between the County commissioners and the grantors. The Richland County One-Stop Employment and Training Center continues to offer free employment services for businesses and job seekers. Employers can use the Training Center to seek out available applicants, while job seekers can use the facility for help with resume writing and locating available job opportunities. The Training Center also features a resource room furnished with seven computer stations, one of which offers software for people with physical and visual impairments. During 2012, the Training Center offered extended hours to better serve Richland County residents, as well as job fairs to help users find employment. The County has been working with the Richland County Foreclosure Prevention Committee to create ways to reduce the growing number of home foreclosures in the County. Home foreclosures have increased at a record pace over the last five years. The Committee is working to educate borrowers through the loan process to ensure they do not get a mortgage they cannot afford. The Committee is also working to create a mediation process between lenders and borrowers to resolve foreclosure cases without the borrower losing their home.

6

County’s Financial Position The County’s financial statements distinguish governmental activities that are principally supported by taxes and intergovernmental revenues from business-type activities that cover their costs through user fees and charges and from component units for which the County is financially accountable. This report contains only information related to the County’s governmental activities. Please refer to the County’s 2012 CAFR for information on business-type activities and component units.

2012 2011Assets

Cash and investments 53,968,022$ 59,570,106$ Receivables 39,512,870 43,331,110Capital assets 106,242,936 108,056,023Other Assets 1,297,155 2,016,349

Total Assets 201,020,983 212,973,588Liabilities

Accrued wages and benefits 3,454,624 3,026,334Payables 4,534,783 6,586,014Due to other funds and governments 1,474,231 1,634,050Notes, bonds, leases payable 41,051,845 49,441,632Deferred Revenues 13,737,430 15,630,098

Total Liabilities 64,252,913 76,318,128Net Position

Net Investment in Capital Assets 72,469,332 66,805,032Restricted 58,566,823 64,589,602Unrestricted 5,731,915 5,032,752

Total Net Position 136,768,070$ 136,427,386$

Net PositionGovernmental Activities

ASSETS provide financial benefits to the County. Cash and investments consist of physical cash, and investments held by the County Treasurer or in outside banks accounts. Receivables represent the amounts that are owed to the County and are expected to be collected over the course of the next twelve months. Capital assets represents land, buildings and improvements, roads, bridges, equipment and construction in progress, and are shown as net of accumulated depreciation. Other assets consist of materials and supplies inventory and prepaid items. LIABILITIES place a financial burden on the County. Accrued wages and benefits are those payments the County owes to employees for salaries, and associated benefits and compensated absences. Payables consist of payments owed to companies and individuals that provide services or goods to the County. Due to other funds and governments primarily consist of amounts owed to other funds or entities of the County from property taxes. This amount also includes monies owed to other governments for goods and services provided by them to the County. Notes, bonds, leases payable are amounts owed for debt issuance payments. Deferred Revenues consists of property taxes levied to finance 2013 operations and grant monies received before eligibility requirements have been met.

7

County’s Financial Position Net Position is the difference between assets and liabilities, and if reviewed over time can be used as an indicator of the County’s financial position. Net position are broken down into three major categories invested in capital assets, restricted and unrestricted net position. The chart below represents the amount of net position for each category for the last ten years.

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Net Investment in Capital Assets Restricted Unrestricted

Net Investment in capital assets this portion of net position shows the amount invested in capital assets less accumulated depreciation and outstanding balance of any debt used for the construction or acquisition of the assets. Restricted net position this portion of net position that have legal restrictions on how these resources may be used. Unrestricted net position this is the remaining portion of net position that can be used to meet the County’s ongoing obligation to various different creditors.

8

Revenues Revenues are monies the County receives from a variety of sources to pay for the services it provides. The revenues presented here are reported as governmental activities in the 2012 CAFR’s government-wide statement of activities. The table summarizes revenues by source and compares the last three years.

Revenues – Governmental Activities $99,814,257

Property taxes , 16.0%

Sales taxes , 18.7%Charges for 

services, 14.3%

Investment earnings, 0.5%

Operating grants, 45.8%

Capital grants, 4.4%

Other , 0.4%

2012 2011 2010Revenues Actual Actual Actual

Property taxes $15,944,248 $15,844,229 $18,170,024Sales taxes 18,687,979 16,383,198 14,387,513Charges for services 14,321,724 13,671,567 13,593,526Investment earnings 487,775 704,133 768,416Operating grants 45,671,925 50,915,754 55,838,877Capital grants 4,350,726 5,368,495 1,715,261Other 349,880 542,563 626,824

$99,814,257 $103,429,939 $105,100,441

During 2012, the County’s revenues decreased by $3.6 million or 3.28%. The majority of this change is due to a reduction operating grants from Federal and State sources that fund various county operations. The reductions in grant monies were offset by the County Commissioners enacting a ½% sales tax increase to boost revenues. During 2011, the County’s revenues decreased by $1.7 million or 1.52%. The majority of this change is due to a reduction in property tax revenues due to Children’s services rolling back a one of their levies for 2011. Increases in capital grants which provide funding for construction projects were out paced by decreases in operating grants from Federal and State sources that fund various county operations.

9

Taxes During 2012, the General Fund and County agencies received $34.6 million in tax revenues. The chart below shows the distribution of property and sales taxes to the various County agencies. Only the General Fund receives sales tax. Real property, tangible personal property and public utility tax revenues account for $15.9 million or 15.2% of total revenues for governmental activities. Sales tax revenues account for 18.7 million or 17.8% of total revenues for governmental activities.

General Fund Sales Tax, 54.0%

General Fund Property Tax, 8.8%

DD Board, 22.2%

Children Services, 7.8%

Mental Health Board, 5.4%

Dayspring, 1.8%

Real Estate taxes help finance cities, villages or townships, public libraries, health department, and various County services. Below is and example of how taxes are taxes are distributed, if a home or business with an appraised value of $100,000, is located in the City of Mansfield and Mansfield City School District.

TAX RECIPIENT HOME BUSINESS

Mansfield City Schools $1,131.41 $1,672.02City of Mansfield $109.31 121.45County General Fund $63.00 70.00Board of DD $106.74 202.33Children's Services $38.21 67.81Mental Health Board $31.50 35.00Dayspring County Home $12.08 14.00Senior Citizens $31.50 35.00Mansfield / Richland County Library $60.75 70.00Mansfield Ontario Richland Co. Health Dept. $43.43 49.00Mansfield Township $4.10 4.55Total $1,632.03 $2,341.16

REAL ESTATE TAXES ON A $100,000OWNER-OCCUPIED HOME OR A BUSINESS

City of Mansfield / Mansfield School District

10

Expenses Expenses are the amounts the County spent to provide services to citizens. The expenses presented here are reported as governmental activities in the 2012 CAFR’s government-wide statement of activities. The table summarizes revenues by source and compares the last three years.

Expenses – Governmental Activities

$99,263,591 Legislative and Executive, 14.5%

Judicial, 8.5%

Public Safety, 12.0%

Public Works, 9.0%

Health, 31.6%

Human Services, 22.1%

Interest , 1.8%Other , 0.5%

2012 2011 2010Expenses Actual Actual Actual

Legislative and Executive $14,348,119 $9,571,457 $10,736,018Judicial 8,461,238 9,712,273 10,236,257Public Safety 11,923,040 14,287,016 13,560,903Public Works 8,958,623 9,414,395 9,466,054Health 31,410,182 35,655,022 35,306,755Human Services 21,902,038 21,548,487 25,765,017Interest 1,757,285 1,926,222 1,945,411Other 503,066 620,690 598,332

$99,263,591 $102,735,562 $107,614,747

During 2012, the County’s expenses decreases by 3.5 million. This change was due to a slight reduction in expenses for most departments due to reductions in revenue sources. The largest change in expenses occurred in the health category due reductions salaries and personnel related expenses. During 2011, the County’s expenses decreases by 4.9 million from 2010. This change was due to a slight reduction in expenses for most departments. The largest change in expenses occurred in the human services fund category due to large cuts in salaries and contracted services, to offset a cut in State funding of certain programs

11

Spending by Department This information was taken from the statements of revenues, expenditures, and changes in fund balance for the governmental funds as presented in the County’s 2012 CAFR. The previous page showed how monies were spent by functional area. However, County government is organized into individual offices, agencies, boards and commissions. The chart below shows expenses incurred by each County unit for 2012.

$325,026 

$369,962 

$514,821 

$539,486 

$724,740 

$784,918 

$917,529 

$934,579 

$1,047,814 

$1,159,072 

$1,522,286 

$1,710,749 

$1,831,789 

$2,480,008 

$4,432,766 

$5,788,022 

$6,063,329 

$7,527,421 

$7,562,100 

$8,627,855 

$9,414,056 

$9,909,880 

$12,030,169 

$22,239,533 

Recorder

Dog Warden

Treasurer

Veterans Services

Board of Elections

Board of Commissioners

Adult Probation

Emergency Services

Building Maintenance

Prosecuting Attorney

Dayspring

Child Support Enforcement

Auditor

** Other Agencies

Engineer

*** Other Expenses

Capital Projects

Job & Family Services

Mental Health Board

Sheriff Operations

Court Operations

Children's Services Board

Debt Service

Developmental Disabilities Board

** Other Agencies includes purchasing, risk management, parks, health department, building codes. *** Other Expenses include retirement and insurance payments for the general fund, and mandated fees for

State programs.

Tax Distribution to School Districts

Schools TOTALSClear Fork 4,716,148Crestview 2,477,183Lexington 12,250,883Lucas 2,851,776Madison 11,027,249Mansfield 19,350,494Ontario 10,808,869Plymouth 1,563,425Shelby 6,794,729Pioneer CTC 2,215,612

74,056,368

Schools TOTALSAshland City 5,776Buckeye Central 9,577Crestline City 438,973Galion City 207,989Loudonville Perrysville 200,333Northmor 153,241South Central 52,767Ashland Co West Holmes JVS 16,916EHOVE JVSD 6,254Knox County JVSD 477,781

1,569,607

6,84323,809

TaxTrailer

26,14055,1901,2107,483

2,211,3776,778,7551,545,01510,793,563

4,23515,97418,41015,306

Property TaxGeneral

19,324,35410,972,0592,850,56612,243,400

4,692,3392,470,340

2430

TaxTrailer

1170

1489

475,5646,24216,91652,641

2,217120

126

Property TaxGeneral

153,124200,333207,841438,964

5,7769,334

School Districts Primarily Located  within Richland CountyClear Fork 6.37% Crestview 3.34% Lexington 16.54% Lucas 3.85% Madison 14.89%

Mansfield 26.13% Ontario 14.60% Plymouth 2.11% Shelby 9.18% Pioneer 2.99%

Schools Districts Partially located in Richland CountyAshland City 0.37% Buckeye Central 0.61% Crestline City 27.97% Galion City 13.25%

Loundonville Perrysville 12.76 Northmor 9.76% South Central 3.36% Ashland West Holmes 1.08%

EHOVE JVSD 0.40% Knox Co JVSD 30.44%

12

Tax Distribution to Cities and Villages

General PermissiveCigarette Inheritance Property MVL Trailer Sales Local

CORPORATIONS Tax Tax Tax Tax Tax Tax Govt. TOTALSBellville Corp. 293 48,394 375,014 20,766 36 22,059 26,094 492,657Butler Corp. 74 34,606 50,000 7,283 69 15,263 21,745 129,040Lexington Corp. 219 0 685,917 38,189 0 42,623 43,491 810,439Lucas Corp. 110 618 12,038 4,840 3 9,579 21,745 48,933Mansfield City 2,431 893,361 1,915,175 409,607 2,737 686,527 1,630,904 5,540,742Ontario City 293 59,857 585,991 53,956 35 126,659 43,491 870,282Plymouth Corp. 73 44,964 102,485 6,861 811 16,827 21,745 193,766Shelby City 616 82,975 726,562 72,732 2,868 98,134 191,359 1,175,246Shiloh Corp. 73 0 30,914 5,079 815 9,837 21,745 68,464TOTALS 4,182 1,164,775 4,484,096 619,313 7,374 1,027,508 2,022,321 9,329,570

Cigarette Tax- On an annual basis, businesses in the County purchase a license, either as a vendor or as a wholesaler, to sell tobacco products.

Inheritance Tax- In accordance with the laws of the State of Ohio, this is a tax paid by an individual'sestate upon filing of the prescribed probate forms.

General Property Tax- Revenues collected from the property owners of Class I property (residential and agricultural), Class II property (Industrial/Commercial) and Public Utilities.

M.V.L. Tax- Revenues received from the State of Ohio for taxes paid on motor vehiclelicenses sold in the County.

Manufactured Home- Revenues collected from the owners of manufactured homes.Permissive Sales Tax- Revenues received from the State of Ohio on taxable items sold within the County.Local Govt.- Revenues distributed by the State of Ohio from the State's General Fund.

Bellville Corp.   5.28% Butler Corp.   1.38% Lexington Corp.   8.69% Lucas Corp.   0.52% Mansfield City   59.39%

Ontario City   9.33% Plymouth Corp.   2.08% Shelby City   12.60% Shiloh Corp.   0.73%

13

Summary of Capital Assets

Capital Assets are defined as Property & Equipment owned by the Countyand purchased by each department as needed. This summary is the total dollar amount of assets (net of depreciation) held by the county as of December 31, 2012.

Balance 01/01/12 108,258,241Purchased 4,273,051Disposed 1,735,508Depreciation 4,552,848Balance 12/31/12 106,242,936

LAND $2,788,652 ‐ the amount shown is the total amount of land purchased and ownedby the County.

LAND IMPROVEMENTS $209750 ‐ represents the amount of money spent on clearing andimproving the land so it can be used for its intended use.

BUILDINGS $38,980,443 ‐ represents amount of the cost of the buildings purchased or thecost of the building construction.

INFRASTRUCTURE $60,358,540 ‐ includes the cost of roads and the county bridgesincluding those on State Routes within the County.

MACHINERY & EQUIPMENT $3,905,551 ‐ includes the cost of all machinery, vehicles,office furniture, business machines, etc. that each department maintains and isresponsible for.

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Outstanding Debt

Balance as of Balance as of1/1/2012 Additions Reductions 12/31/2012

General Obligation Bonds 28,127,391 0 2,016,543 26,110,848

Special Assessment Bonds 3,305,000 0 695,000 2,610,000

Long Term Notes 8,116,237 3,279,158 8,117,238 3,278,157

Short Term Notes 1,717,016 1,361,203 1,719,129 1,359,090

Loans Payable 1,577,425 49,777 310,300 1,316,902

Capital Leases 2,019,170 0 214,070 1,805,100

Total 44,862,239 4,690,138 13,072,280 36,480,097

Debt StructureGENERAL OBLIGATION BONDS - are debts that will be repaid from rental charges by County Departments who occupy the facilities and from tax revenues.SPECIAL ASSESSMENT BONDS - are debts that will be repaid from the proceeds of special assessments levied against benifited property owners.LONG-TERM NOTES - these notes are bond anticipation notes that will mature in more than one year.SHORT-TERM NOTES - these notes are bond anticipation notes that will mature within one year.LOANS PAYABLE - are debt issues related to assets and projects for the County.CAPITAL LEASES - are leases for capital assets where the County owns the asset at lease end.

0.0

5.0

10.0

15.0

20.0

25.0

30.0

Debt by Category ($ in millions)

General Obligation Bonds Special Assessment Bonds Long Term Notes

Short Term Notes Capital Leases Loans Payable

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Elected Officials Address Phone Number (419)

Board of CommissionersGary Utt 50 Park Avenue East 774-5550Edward Olson Mansfield, Ohio 44902Timothy Wert

Treasurer 50 Park Avenue East 774-5622Bart Hamilton Mansfield, Ohio 44902

Recorder 50 Park Avenue East 774-5599Sarah Davis Mansfield, Ohio 44902

Clerk of Courts 50 Park Avenue East 774-5549Linda Frary Mansfield, Ohio 44902

Coroner 597 Park Avenue East 774-5868Dr. Stewart Ryckman M.D. Mansfield, Ohio 44905

Engineer 77 N Mulberry Street 774-5591Thomas Beck Mansfield, Ohio 44902

Prosecutor 38 South Park Street 774-5676James Mayer, Jr. Mansfield, Ohio 44902

Sheriff 597 Park Avenue East 774-5881J. Steven Sheldon Mansfield, Ohio 44905

Court of Common Pleas #1 50 Park Avenue East 774-5567Judge James DeWeese Mansfield, Ohio 44902

Court of Common Pleas #2 50 Park Avenue East 774-5570Judge James Henson Mansfield, Ohio 44902

Probate Court 50 Park Avenue East 774-5583Judge Philip Alan B. Mayer Mansfield, Ohio 44902

Domestic Relations Court 50 Park Avenue East 774-5573Judge Heather Cockley Mansfield, Ohio 44902

Juvenile Court 411 South Diamond Street 774-5578Judge Ron Spon Mansfield, Ohio 44902

Auditor 50 Park Avenue East 774-5501Patrick W. Dropsey Mansfield, Ohio 44902

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Additional copies of thisreport may be obtained bycontacting:

The Richland County Auditor's OfficeAttn: Andrew L McGinty50 Park Avenue EastMansfield, Ohio 44902(419) 774-5545

Also available online atwww.richlandcountyauditor.org

This report was reproduced and assembled by the

Richland County Auditor's Office

Patrick W. DropseyRichland County Auditor 50 Park Avenue EastMansfield, Ohio 44902 (419) 774-5501