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

HAMILTON
couhnr
PARK
DISTRICT
Combining Balance
Sheet
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 Governmental
Fund Fund Fund Fund
Fund Funds
Assets
Cash
and
cash
equivalents

Investments
Total assets
Liabilities
Accounts payable
Total liabilities
Fund
Balances
(Deficit)
Reserve for encumbrances
Unreserved
6,558
2,282
8,123 1,640,641
1,431,708 3,089.3 12
Total fund balances (deficit)
6,558
2,282
8,123 1,921,615 1,431,708 3,370,286
I
Total liabilities and fund balances
$
6558
$
2,282
$
8,123
$
1,956.727
$
1,431,708

$
3,405,398
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HAMILTON COUNTY
PARK
DISTRICT
Combining Statement of Revenues, Expenditures and Changes
in
Fund 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
I
Fund Fund Fund Fund Fund Funds
I
Revenues
Donations and Grants
Investment Income
Miscellaneous
Total Revenue

Expenditures
Operation and Maintenance
Total
Expenditures
Excess of Revenues
Other financing sources
Transfers
in
Total other financing sources
Net change
in
Fund Balances
Fund Balances, Beginning of Year
Fund Balances, End of Year
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OTHER
BUDGETARY
INFORMATION
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GENERAL
FUND
The General Fund is the general operating hnd of the
Park
District.
It
is used to account
for resources traditionally associated with governments which are not required to be
accounted for in another fund.

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HAMILTON COUNTY PARK DISTRICT
Schedule of Revenues, Expenditures and Changes in Fund Balances-Budget and Actual
(Non-GAAP Budgetary Basis) by Department
General Fund
For the year ended December
31,
2009
Revenues
Taxes
Motor Vehicle Permits
Charges for Service
Fines and Damage
Interest and Dividends
Miscellaneous
Grants and Donations
Total Revenue
Expenditures
Administration Department
Salaries
Fringes
Supplies
Travel
&
Training
Insurance, Utilities, Other
Capital Outlay
Total Administration Department
Safety Department

Salaries
Fringes
Supplies
Insurance, Utilities, Other
Travel
&
Training
Capital Outlay
Total Safety Department
Operations Department
Salaries
Fringes
Supplies
Insurance, Utilities, Other
Travel
&
Training
Capital Outlay
Total Operations Department
Original
Revised
Variance
Between Actual
and Revised
Budget Budget Actual Budget
(Continued)
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HAMILTON COUNTY PARK DISTRICT
Schedule of Revenues, Expenditures and Changes

in
Fund Balances-Budget and Actual
won-GMP Budgetary Basis) by Department
General
Fund
For the year ended December
31,
2009
Variance
Between Actual
I
and Revised
Original
Revised
Land Management Department
Salaries
Fringes
Supplies
Travel
&
Training
Capital Outlay
Total Land Management Department
Resource Quality Department
Salaries
Fringes
Supplies
Travel
&
Training

Capital Outlay
Total Resource Quality Department
Naturalist Department
Salaries
Fringes
Supplies
Travel
&
Training
Capital Outlay
Total Naturalist Department
Communications Department
Salaries
Fringes
Supplies
Insurance, Utilities, Other
Travel
&
Training
Capital Outlay
Total Communications Department
Budget Budget Actual Budget
203,300
266,600
263,912 2,688
56,000 86,600
74,577 12,023
253,700
308,689
260,484 48,205

2,800
1,700
404 1,296
1,500
4,650
1,948 2,702
2,500 2,500
-
517,300 670,739 603,825 66,914
(Continued)
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HAMILTON COUNTY
PARK
DISTRICT
Schedule
of
Revenues, Expenditures and Changes
in
Fund Balances-Budget and Actual
(Non-GAAP Budgetary Basis) by Department
General Fund
For the year ended December
31,
2009
I
Variance
Between Actual
Original Revised
and

Revised
Budget Budget Actual Budget
)
Fernbank
Park
Department
Salaries
Fringes
Supplies
Insurance, Utilities, Other
Capital Outlay
1
Total Fernbank Park Department
(
Armleder Park Department
Salaries
Fringes
Supplies
Total Armleder Park Department
I
Visitor Services Department
Salaries
Fringes
Supplies
Insurance, Utilities, Other
Travel
&
Training
Capital Outlay
I

Visitor Services Department
Total Expenditures
Excess of Revenues over Expenditures
Other Financing Sources (Uses)
I
Transfers out
Deficiency of revenues and other financing
I
sources over expenditures and other
financing uses
Fund Balance, Beginning of Year
(
Prior Year Encumbrances
Fund Balance, End of Year
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SPECIAL
REVENUE
FUNDS
Special Revenue Funds
are
used to account for specific governmental revenues (other than major
capital projects) requiring separate accounting because of legal or regulatory provisions or
administrative action and expenditures for a specified purpose.
LAW
ENFORCEMENT
FUND
-
To account for money that is contraband or is
derived from the sale of contraband. Ten percent is to be used for community prevention

programs and
90%
for discretionary law enforcement projects.
LAW ENFORCEMENT
AND
EDUCATION
FUND
-
To account for fines related to
driving under the influence
(DUI)
of drugs or alcohol. This fund may be spent 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 drug offenses.
EVERGREEN
FUND
-
To account for donations identified by
the
donor to be used for a
specific purpose and to account for the following separate funds which are combined for
reporting purposes:

Estate of Betty
Martin
Estate of Virginia Miller
Mildred Foman
Trust
Newbeny
Wildlife
Sanctuary
Fund
Estate of Margaret Embshoff
Others
BURCHENAL
FUND
-
Established to account for funds donated to provide trails,
gardens and appropriate memorial and other capital improvements on the Burchenal
Tract at Glenwood Gardens, Woodlawn, Ohio.
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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
Law Enforcement Fund
Revenues

Donations
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

-
Variance
Between Actual
Original
Revised
and Revised
Budget Budget Actual Budget
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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
Law Enforcement and Education Fund
Revenues
Donations
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
Variance
Between Actual
Original Revised and Revised
Budget Budget
Actual
Budget
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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
Drug and Law Enforcement Fund
1
Variance
Revenues
Donations
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
Between Actual
Original Revised and Revised
Budget Budget
Actual
Budget
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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
Evergreen Fund
1
Variance
Between Actual
Original Revised and Revised
Budget Budget Actual Budget
Revenues
Donations
Grants
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
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