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ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED DECEMBER 31,2009 part4 doc

ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED DECEMBER 31,2009_part4 doc

ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED DECEMBER 31,2009_part4 doc

... ACCOMPANYING NOTES TO THE BASIC FINANCIAL STATEMENTS 3 0 This is trial versionwww.adultpdf.comHAMILTON COUNTY PARK DISTRICT Statement of Activities For the Year Ended December 31,2009 Program ... governmental activities are not financial resources and therefore are not reported in the funds. Current and long-term compensated absences are not recorded in the funds. Net Assets of Governmental ... Expenditures and Changes in Fund Balances Governmental Funds I For the Year Ended December 31, 2009 Capital Mitchell Total Other Governmental I General Projects Trust Fund Fund Fund Funds...
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ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED DECEMBER 31,2009_part5 doc

ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED DECEMBER 31,2009_part5 doc

... payable for life, equal to 2.2% of their final average salary for each year of credited service up to 30 years. These members are entitled to 2.5% of their final average salary for each year ... final average salary by the actual years of service for the first 25 years of service credit and 2.1 percent of final average salary for each year of service over 25 years. These options also permit ... semiannually. If paid annually, payment is due December 31; if paid semiannually, the first payment is due December 31 with the remainder payable by June 20 of the following year. The county's...
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ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED DECEMBER 31,2009_part7 docx

ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED DECEMBER 31,2009_part7 docx

... Non-Major Governmental Funds For the year ended December 31,2009 I Law Drug Total Non I Law Enforcement and Lml Major I Enforcement and Education Enforcement Evergreen Burchenal ... Balances Non Major Governmental Funds For the year ended December 31, 2009 Law Drug Total Non Law Enforcement and Law Major Enforcement and Education Enforcement Evergreen Burchenal Governmental ... on any DUI related enforcement or education programs. DRUG AND LAW ENFORCEMENT FUND - To account for drug fines remitted by the Courts. The fund may be used for efforts that pertain to...
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ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED DECEMBER 31,2009_part1 potx

ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED DECEMBER 31,2009_part1 potx

... Achievement for Excellence in Financial Reporting to the Park District for its comprehensive annual financial report for the fiscal year ended December 3 1,2008. This was the eleventh year the Park ... disclosure of the financial position and operations of the Park District for the year ended December 3 1, 2009. Responsibility for both the accuracy of the data and the completeness ... across the river in Kentucky. The County Auditor serves as both the chief financial officer for the County and the real property assessor for all political subdivisions within the County. The...
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ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED DECEMBER 31,2009_part2 ppt

ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED DECEMBER 31,2009_part2 ppt

... Discussion and Analysis For the Year Ended December 3 1,2009 (Unaudited) Using this Comprehensive Annual Financial Report (CAFR) Overview of the Financial Statements Ths annual report consists ... Achievement for Excellence in Financial Reporting Presented to Hamilton County Park District Ohio For its Comprehensive Annual Financial Report for the Fiscal Year Ended December ... activities, the business-type activities, each major fund, and the aggregate remaining fund information of the Hamilton County Park District (the Park District) as of and for the year ended December...
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ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED DECEMBER 31,2009_part3 pptx

ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED DECEMBER 31,2009_part3 pptx

... Discussion and Analysis For the Year Ended December 3 1,2009 (Unaudited) General Fund The General Fund balance increased over the prior year primarily due to the increase in excess revenues ... For the Year Ended December 3 1,2009 (Unaudited) Long-Term Debt The Park District had total long term debt, net of current portion of $0 at December 3 1, 2009 compared to $0 at December ... encumbrances. The most sigmficant budgeted fund is the General Fund. The Board of Park Commissioners typically adopts the annual operating budget for the Park District in November of the preceding...
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ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED DECEMBER 31,2009_part6 ppt

ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED DECEMBER 31,2009_part6 ppt

... stated in the Certificate of Estimated Resources. The revised budget then serves as the basis for the annual appropriation measure. Budget receipts, as shown on the accompanying financial statements, ... An annual appropriation measure must be passed by April 1 of each year for the period January 1 to December 31. The appropriation measure may be amended or supplemented during the year ... follows: For the Year Ended December 3 1 2009 2008 2007 Employer's Contribution for Regular Emplovees Employer's Contribution for Law Enforcement Emulovees Other Post-employment...
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COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2008_part2 docx

COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2008_part2 docx

... available for spending at the end of the fiscal year. The General Fund is the chief operating fund of the County. At the end of the current fiscal year, unreserved fund balance of the General ... the respective changes in financial position and cash flows, where applicable, thereof and the respective budgetary comparison for the General Fund and Public Assistance Fund for the year then ... statements; (3) the proprietary fund statements; and (4) the fiduciary fund statements. The next section of the basic financial statements is the notes. The notes to the financial statements...
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COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2008_part4 doc

COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2008_part4 doc

... postclosure monitoring for five years. The five -year period for monitoring the landfills closed under the 1986 EPA rule has expired; therefore, the County has accrued no costs for those landfills ... institutions. The County relies on the State Treasurer to monitor those financial institutions. The County analyzes the financial soundness of any other financial institution used by the County. The ... BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2008 Long-Term Obligation Activity The following is a summary of changes in the County’s long-term obligations for the fiscal year...
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COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2008_part5 docx

COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2008_part5 docx

... BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2008 The County’s annual OPEB cost, the percentage of annual OPEB cost contributed to the plan, and the net OPEB obligation for 2008 ... years. The following table shows the components of the County’s annual OPEB cost for the year, the amount actually contributed to the plan, and changes in the County’s net OPEB obligation for ... $25,000 for each of the three counties for the fiscal year ended June 30, 2008. The County has no equity interest in the joint venture, so no equity interest has been reflected in the financial...
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