... ACCOMPANYING NOTES TO THE BASIC FINANCIAL STATEMENTS
3
0
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HAMILTON 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 fu...
... 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. Th...
...
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 Eve...
... 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 bot...
... 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...
... 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,
200...
... 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...
... 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 Assist...
... 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...
... 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 t...