COLUMBIANA COUNTY, OHIO

COLUMBIANA COUNTY, OHIO

Basic Financial Statements

Year Ended December 31, 2019 With Independent Auditors' Report

County Commissioners Columbiana County 105 South Market Street Lisbon, Ohio 44432

We have reviewed the Independent Auditors' Report of Columbiana County, prepared by Clark, Schaefer, Hackett & Co., for the audit period January 1, 2019 through December 31, 2019. Based upon this review, we have accepted these reports in lieu of the audit required by Section 117.11, Revised Code. The Auditor of State did not audit the accompanying financial statements and, accordingly, we are unable to express, and do not express an opinion on them. In conjunction with the work performed by the Independent Public Accountant, the Auditor of State is conducting an investigation. As of the date of this report, the investigation is ongoing. Dependent on the results of the investigation, results may be reported on at a later date. Our review was made in reference to the applicable sections of legislative criteria, as reflected by the Ohio Constitution, and the Revised Code, policies, procedures and guidelines of the Auditor of State, regulations and grant requirements. Columbiana County is responsible for compliance with these laws and regulations.

Keith Faber Auditor of State Columbus, Ohio July 22, 2020

Efficient Effective Transparent

This page intentionally left blank.

TABLE OF CONTENTS Independent Auditors' Report .......................................................................................................... 1-3 Management's Discussion and Analysis ...................................................................................... 5 ? 20 Basic Financial Statements:

Government-wide Financial Statements Statement of Net Position ........................................................................................................... 21 Statement of Activities ........................................................................................................ 22 ? 23

Fund Financial Statements Balance Sheet ? Governmental Funds ................................................................................ 24 ? 25 Reconciliation of Total Governmental Fund Balances to Net Position of Governmental Activities............................................................................... 27 Statement of Revenues, Expenditures and Changes in Fund Balances ? Governmental Funds ..................................................................................... 28 ? 29 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities........................ 30 ? 31 Statement of Revenues, Expenditures and Changes in Fund Balance ? Budget and Actual (Non-GAAP Budgetary Basis) ? General Fund ....................... 32 Statement of Revenues, Expenditures and Changes in Fund Balance ? Budget and Actual (Non-GAAP Budgetary Basis) - Job and Family Services Fund .............. 33 Statement of Revenues, Expenditures and Changes in Fund Balance ? Budget and Actual (Non-GAAP Budgetary Basis) ? Motor Vehicle and Gasoline Tax Fund ........................................................................................................... 34 Statement of Revenues, Expenditures and Changes in Fund Balance ? Budget and Actual (Non-GAAP Budgetary Basis) ? Mental Health Fund.............. 35 Statement of Revenues, Expenditures and Changes in Fund Balance ? Budget and Actual (Non-GAAP Budgetary Basis) ? Board of Developmental Disabilities Fund .............................................................................. 36 Statement of Net Position ? Proprietary Funds .......................................................................... 37 Statement of Revenues, Expenses, and Changes in Net Position ? Proprietary Funds ........... 38 Statement of Cash Flows ? Proprietary Funds................................................................... 39 ? 40 Statement of Fiduciary Net Position ? Custodial Funds .............................................................. 41 Statement of Changes in Fiduciary Net Position? Custodial Funds ............................................ 42

Notes to the Basic Financial Statements .............................................................................. 43 ? 104 Required Supplementary Information:

Schedule of the County's Proportionate Share of the Net Pension Liability/Asset (OPERS) ..... 106 Schedule of the County's Proportionate Share of the Net Pension Liability (STRS) .................. 108 Schedule of the County's Pension Contributions (OPERS) ........................................................ 110 Schedule of the County's Pension Contributions (STRS) ........................................................... 112 Schedule of the County's Proportionate Share of the Net OPEB Liability (OPERS) .................. 114 Schedule of the County's Proportionate Share of the Net OPEB Liability/Asset (STRS) ........... 115 Schedule of the County's OPEB Contributions (OPERS) ........................................................... 116 Schedule of the County's OPEB Contributions (STRS) .............................................................. 118 Notes to the Required Supplementary Information...................................................................... 120 Additional Information: Schedule of Expenditures of Federal Awards ..................................................................... 121 ? 122 Notes to the Schedule of Expenditures of Federal Awards ......................................................... 123 Report on Internal Control Over Financial Reporting and on Compliance and Other

Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards ............................................................................................... 124 Report on Compliance for each Major Program and Report on Internal Control Over Compliance Required by the Uniform Guidance ....................... 126 Schedule of Findings and Questioned Costs ............................................................................... 128 Corrective Action Plan ..................................................................................................................... 130

This page intentionally left blank.

INDEPENDENT AUDITORS' REPORT

To the Board of County Commissioners Columbiana County, Ohio:

Report on the Financial Statements

We have audited the accompanying financial statements of the governmental activities, the business-type activities, the discretely presented component unit, each major fund, and the aggregate remaining fund information of Columbiana County, Ohio (the "County"), as of and for the year ended December 31, 2019, and the related notes to the financial statements, which collectively comprise the County's basic financial statements as listed in the table of contents.

Management's Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

Auditors' Responsibility

Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditors' judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Opinions

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, the discretely presented component unit, each major fund, and the aggregate remaining fund information of Columbiana County, Ohio as of December 31, 2019, and the respective changes in financial position and, where applicable, cash flows thereof and the respective budgetary comparison for the General Fund, Job and Family Services Fund, Motor Vehicle and Gasoline Tax Fund, Mental Health Fund, and Board of Developmental Disabilities Fund for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Subsequent Event Footnote

As discussed in Note 25 to the financial statements, the financial impact of COVID-19 and the ensuing emergency measures will impact subsequent periods of the County. Our opinion is not modified with respect to this matter.

Change in Accounting Principles

During the year ended December 31, 2019, the County adopted Governmental Accounting Standards Board (GASB) Statement No. 83, Certain Asset Retirement Obligations, GASB Statement No. 84, Fiduciary Activities, and GASB Statement No. 88, Certain Disclosures Related to Debt, Including Direct Borrowing and Direct Placements, and GASB Statement No. 90, Majority Equity Interests ? an amendment to GASB Statements No. 14 and No. 61. As a result of the implementation of GASB Statement No. 84, the County restated net position at January 1, 2019 for the change in accounting principle (See Note 3). Our opinion is not modified with respect to this matter.

Other Matters

Required Supplementary Information

Accounting principles generally accepted in the United States of America require that the management's discussion and analysis and other required supplementary information, as identified in the table of contents, be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

2

 ................
................

In order to avoid copyright disputes, this page is only a partial summary.

Google Online Preview   Download