financial audit_part8 pot

HAMILTON COUNTY PARK DISTRICT Schedule of Revenues, Expenditures and Changes in Fund Balances Budget and Actual (Non-GAAP Budgetary Basis) Non Major Special Revenue Funds For the year ended December 31, 2009 Revenues Donations Investment Income Total Revenue Expenditures Miscellaneous Total Budgetary Expenditures Excess (Deficiency) of Revenue Over (Under) Budgetary Expenditures Other Financing Sources Transfers in Net Change in Fund Balance Budgetary Fund Balances Beginning of Year Budgetary Fund Balances, End of Year Burchenal Fund Variance Between Actual Original Revised and Revised Budget Budget Actual Budget This is trial version www.adultpdf.com CAPITAL PROJECTS FUND The Capital Projects Fund was established to account for financial resources to be used for the acquisition of major capital facilities (other than those financed by the Enterprise Fund). This is trial version www.adultpdf.com HAMILTON COUNTY PARK DISTRICT Schedule of Revenues, Expenditures and Changes in Fund Balances-Budget and Actual (Non-GAAP Budgetary Basis) Capital Project Fund For the year ended December 31, 2009 Variance Between Actual Original Revised and Revised I Budget Budget Actual Budget I Revenues Charges for Services Expenditures Capital Outlay Deficiency of Revenue Over Expenditures Other Financing Sources Transfers in Deficiency of revenues and other financing sources over expenditures Budgetary Fund Balances Beginning of Year Prior year encumbrances Budgetary Fund Balances, End of Year This is trial version www.adultpdf.com ENTERPRISE FUND The Enterprise Fund is used to account for operations that are financed and operated in a manner similar to a private enterprise. The Hamilton County Park District's Enterprise Fund is comprised of the following departments: Golf Management, Fishing and Boating, Riding Center, Food Service, Golf Merchandise, Athletics, Recreation Management and Nature's Niche. This is trial version www.adultpdf.com HAMILTON COUNTY PARK DISTRICT Enterprise Fund Schedule of Revenues and Expenses by Department For the Year Ended December 31, 2009 Revenues Charges for sales and services Expenditures Cost of sales and services Administration Depreciation Total Operating Expenses Income (Loss) Golf Fishing and Riding Food Management Boating Center Service I This is trial version www.adultpdf.com Golf Nature's Merchandise Athletics Niche Total This is trial version www.adultpdf.com STATISTICAL SECTION The statistical section provides selected financial, economic and demographic information which may be used to indicate trends for comparative fiscal periods. This is trial version www.adultpdf.com Statistical Section This part of the Hamilton County Park District's comprehensive annual fmancial report presents detailed information as a context for understanding what the information in the financial statements, note disclosures and required supplementary information says about the Park District's overall financial health. Contents Financial Trends These schedules contain trend information to help the reader understand how the Park District's financial performance and well-being have changed over time. Debt Capacity The Park District has no outstanding long-tenn debt. Revenue Capacity These schedules contain information to help the reader assess the Park District's most significant local revenue source, the property tax. Demographic and Economic Information These schedules offer demographic and economic indicators to help the reader understand the environment within which the Park District's financial activities take place. Operating Information These schedules contain service and infrastructure data to help the reader understand how the information in the Park District's financial report relates to the services the Park District provides and the activities it performs. Other Information Insurance coverage Park Facilities Sources: Unless otherwise noted, the information in these schedules is derived fiom the comprehensive annual financial reports for the relevant year. This is trial version www.adultpdf.com HAMILTON COUNTY PARK DISTRICT Ntt Alscb by Component Lmt Swra Fiscal Years (Amil Ehrls of Accounting) Covuamot Activltlea ]nv& in Capital Asseta wilh no related debt $ 67.5 15,880 $ 74,435,225 S 80,595,427 1 82,253,038 $ 97, I77.128 S 95,637,932 S 96,936,164 Rdcted for: Capital hajecls 2,773,624 3,555,780 4,323.3 46 5,259,632 5,441,591 5,76 1.220 5.835 f 50 *PurpwRs 5, f 54,243 5,38 1342 5,467,403 s,990,766 6,5w~oa 5,42 1,544 5.91 8.797 Uruesbietd 1,063,219 (2,637,037) (1.755,207) (1,934,172) (140220) 524,773 794,925 Total goyeummt activities net assets 76,506,966 80,735,2 10 88,630,769 92,46%,662 108,982,801 107,345,469 109,485J36 hsbem Type ActMth hd In Clpitd Assets, net of related debt 13,793,040 13,655,198 14,045,669 13,919,425 13,758,412 15,257,357 16,524,856 Umtstrictcd Total business type acdvIdw net assets Tabl Gowmnmt Invcsled in Capital Assets, net of &tsd debt 8 1,308,920 88,090,423 94,64 1,096 96,172,463 110,935.540 1 10,895,289 1 13,461,020 Restricted fot: Capital Projects 2,773,624 3,555,780 4,323,146 5,259,632 5,441,591 5,761,220 5,835,350 Otha Pllrposcs 5,154,243 5,381,242 5,467,403 5,990,764 6,504,308 5.42 1,544 5.9 18,797 Unreslricted (1,014,383) (4,696,356) {4.510.151) (3,871,468) (2,447,139) (3.3 12,9381 (3,894,110) Total government net assets In 2003 he Park Dislrict adopted the transition provision of GASB No. 34 "Basic Financial Statements- and Management's Discussion and Analysis-For State and Local Governments" related to the capilalization OF infrastructure. Dm- This is trial version www.adultpdf.com FIAMILTON COUNTY PARK DISTRICT Cbaagw tn Net Assets Last Stvm -1 Years (Acmnl BPds of Accounting) Fiscal Year 2003 2~14 2005 2006 2~17 2008 2009 TotJ busioraa- lelvities expense W Total governmental activities program revenue &613,987 3,247,638 79 10,683 3J 1 lIM7 3,734,913 2,440,697 4,W I ,2 18 BmncssTwE A- CbgeSbservfn Clalf ccnnse Fhhtnf& ma BO&B Bidi~g Cmkr Food Scrvicic QolCMemhndii Ahkh Nshac's Widre - - T& bdness (ypc dvities program revenue 10,42 Toflippummt mveaue S t3,03 352,518 347,W 353,161 361,SSO !4,Z!X? 10,333,736 10,888,638 11,399,063 1 1,987.9 15 1 1 JWJ8 1 12,M4,(l78 i8p9 $ 14,M 1 f 74 S 18,799J21 S 14,91?,6767Q S 15,722+82$ S 14,433,978 S 16,025296 (Continued) This is trial version www.adultpdf.com [...]... Investmcat gain (low) Miscsllaneoua Total govefnmemt Change In Net Ass- GoveromatralA M t i c s Business Activities Total govamlQ1t In 2003 the Park Dsrc adopted the transition provisioa of GASB No 34 "BasicFinancial Statementsitit and Mmagemnt's M i o n and Analysis-For State and h d Governments" related to the capitllizpGm of il&wm&m This is trial version www.adultpdf.com 2007 2008 2009 -O TN COUNTY PAIUC . information in the financial statements, note disclosures and required supplementary information says about the Park District's overall financial health. Contents Financial Trends These. trial version www.adultpdf.com STATISTICAL SECTION The statistical section provides selected financial, economic and demographic information which may be used to indicate trends for comparative. version www.adultpdf.com CAPITAL PROJECTS FUND The Capital Projects Fund was established to account for financial resources to be used for the acquisition of major capital facilities (other than those