13FUND 300000 Page 5A BALANCE, JANUARY 1, 2013 7,439 REVENUE RECEIPTS S-59 Real Estate Tax S-60 Tangible Personal Property Tax S-61 Grants S-62 Investment Income S-63 Gifts and Donations

METROPOLITAN PARK DISTRICTCASH BASIS

ANNUAL FINANCIAL REPORTTO

AUDITOR OF STATE

p. o. Box 1L40 coLfiMBUS, oHro 43216-\140 (800) 345-25t9

FOR THE YEAR ENDED DECEMBER 31, 20-THIS IS AN UNAUDITED FINANCIAL STATEMENT

MEMBER COUNTIES:

auD-0014

13

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METROPOLITAN PARK DISTRICT - COI-]NTY OF

ANNUAL FINANCIAL REPORT TO THE OHIO AUDITOR OF STATE

FOR THE YEAR ENDED DECEMBER 3T, 20-

TABTE OF CONTENTS

CASHRECONCILIATION

SUMMARY OF RECEIPTS, EXPENDITURES AND BALANCES

STATEMENT OF RECEIPTS, DISBURSEMENTS AND CHANGES IN FUND BALANCES

COMPARISON OFBUDGET AND ACTUAL RECEIPTS

COMPARISON OF DISBI.]RSEMENTS AND ENCUMBRANCES WITH ÐGENDITURE AUTHORITY

SCIIEDULE OF INTERzuND TRANSFERS

MEMO PAGE

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SUBTOTALS TOTALS FUND CASH BALANCES*DEPOSITORY BALANCESPNC Bank 8,636,967 PNC Bank - Escrow # 15 433,274 PNC Bank - Escrow # 17 - Metro Park Board - Franklin County 29,648 Page FundStar OhioFifth Third Bank - 5 270000 9,336,581TOTAL DEPOSITORY BALANCES 9,099,888

5a 300000 60,716INVESTMENTS: Treasury Bonds and Notes - 10 280000 0 Certificates of Deposit 2,013,384 Other Investments 457,296 10a 290000 1,412,355 NCC Money MarketTOTAL INVESTMENTS 2,470,680 11 & 11a Trust 726,016

CASH ON HAND: Cash on Hand 1,275 Cash in Transit to Depository 1,480 GRAND TOTAL 11,535,668TOTAL CASH ON HAND 2,755

TOTAL TREASURY BALANCE 11,573,322 Less: Outstanding Checks and Warrants, December 31, 2013 37,654 37,654

TOTAL BALANCES, DECEMBER 31, 2013 11,535,668 (Must Equal Fund Cash Balances)

MORTGAGE REVENUE DEBT SERV. & DEBTSERVICE RESERVE FUNDS(Cash and investments in Hands of Trustees)PAYROLL CLEARANCE ACCOUNTBOND AND COUPON CLEARANCE ACCOUNT

*NOTE List All Depository Balances, Do Not Include Payroll or Bond and Coupon Depository Clearance Accounts, Show Name(s) of Depository(s)

CASH RECONCILIATION AS OF DECEMBER 31, 2013

METROPOLITAN PARK DISTRICT - COUNTY OF FRANKLINPage 4

SUMMARY OF RECEIPTS, EXPENDITURES AND BALANCESFOR THE FISCAL YEAR ENDED DECEMBER 31, 2013

BALANCE BALANCEFUND JAN 1, 2013 RECEIPTS TRANSFERS IN TOTAL EXPENDITURES TRANSFERS OUT DEC 31, 2013

270000 3,161,239 22,781,052 25,942,291 15,855,710 750,000 9,336,581

300000 7,439 1,059,200 250,000 1,316,639 1,255,923 60,716

280000 0 0 0

290000 6,384,002 3,447,098 500,000 10,331,100 8,918,743 1,412,356

Trust 696,242 29,774 726,016 726,016

TOTALS 10,248,922 27,317,123 750,000 38,316,045 26,030,376 750,000 11,535,669

For Park District RecordsTrust Fund Breakout

BALANCE BALANCEJAN 1, 2013 Receipts Transfers In Total Expenditure Transfers Out DEC 31, 2013

873350Beck 19,882 19,882 19,882

873400Thomas 372,763 3,103 375,866 375,866

873500Replacement 0 0 0

873550Hambleton 24,961 24,961 24,961

Inniswood 278,637 26,671 305,308 305,308

Subtotals 696,242 29,774 726,017 0 726,017

InniswoodFoundation 0 0

Totals 696,242 29,774 0 726,017 0 0 726,017

FUND 270000 Page 5

BALANCE, JANUARY 1, 2013 3,161,239

REVENUE RECEIPTSS-57 Real Estate Tax 19,308,828S-58 Tangible Personal Property Tax 23,091S-59 Local Government Fund 2,202,874S-60 Local Govt. Revenue Assistance FundS-61 Grants 3,783S-62 Investment Income 14,174S-63 Gifts and Donations 43,817S-64 Fees 338,423S-65 Fines 1,796S-66 Sale of Fixed Assets 7,372S-67 Other Revenue 267,382

TOTAL REVENUE RECEIPTS 22,211,541

NON-REVENUE RECEIPTSS-68 Refunds 224,373S-69 Reimbursements 344,119S-70 Sales Tax and Security DepositsS-71 Other - Damages, settlements, etc. 1,019S-72 Transfers

TOTAL NON-REVENUE RECEIPTS 569,511

TOTAL FUND 27 RECEIPTS 22,781,052

TOTAL BEGINNING BALANCE PLUS RECEIPTS 25,942,291

EXPENDITURESS-63 Salaries - Employees 8,117,848S-64 Sales Tax and Security DepositsS-65 Materials 1,035,063S-66 Equipment 423,732S-67 Contracts - Repair 114,958S-68 Contracts - Services 1,885,919S-69 GrantsS-70 Rentals 54,730S-71 Advertising and Printing 554,288S-72 Travel and Expenses 4,713S-73 Public Employees' Retirement 1,211,785S-74 Workers' Compensation 111,032S-74a Unemployment Compensation 3,952S-75 Refunds 31,023S-76 Other Expenses - Fringes, Medicare 2,306,668S-77 Transfers 750,000

TOTAL EXPENDITURES 16,605,710

BALANCE, DECEMBER 31, 2013 9,336,581

RESERVE FOR ENCUMBRANCES, DECEMBER 31, 2013

FUND 300000 Page 5A

BALANCE, JANUARY 1, 2013 7,439

REVENUE RECEIPTS

S-59 Real Estate TaxS-60 Tangible Personal Property TaxS-61 GrantsS-62 Investment IncomeS-63 Gifts and DonationsS-64 Fees 803,330S-65 Sales 218,268S-66 FinesS-67 Local Government Fund


NON-REVENUE RECEIPTS

S-68 Sales TaxS-69 Reimbursements 35,724S-70 NotesS-71 Other - Damages, settlements, etc. 1,877S-72 Transfers 250,000

TOTAL NON-REVENUE RECEIPTS 287,601



EXPENDITURESS-63 Salaries - Employees 636,537S-64 Sales TaxS-65 Merchandise for resale 75,437S-65A Materials 118,344S-66 Equipment 15,591S-67 Contracts - RepairS-68 Contracts - Services 138,490S-69 GrantsS-70 Rentals 646S-71 Advertising and Printing 3,795S-72 Travel and ExpensesS-73 Public Employees' Retirement 87,657S-74 Workers' Compensation 5,671S-74a Unemployment CompensationS-75 NotesS-75A Refunds 8,165S-76 Other Expenses - Fringes, Medicare 165,589S-77 TransfersTOTAL EXPENDITURES 1,255,923

BALANCE, DECEMBER 31, 2013 60,716


FUND 290000 Page 10A

BALANCE, JANUARY 1, 2013 6,384,002

REVENUE RECEIPTS

Q-12 Real Estate TaxQ-13 Tangible Personal Property TaxQ-14 Grants 1,916,075Q-15 Investment Income 3,779Q-16 Gifts & Donations 88,363Q-17 Other Receipts 1,000



Q-18 BondsQ-19 NotesQ-20 Refunds 1,436,162Q-21 Other 1,719Q-22 Transfers 500,000

TOTAL NON-REVENUE RECEIPTS 1,937,881



EXPENDITURES

Q-9 Contracts - Services 153,543Q-10 Contracts - Projects 2,059,278Q-11 Land Purchase and Improvements 4,184,221Q-12 Furnishings and EquipmentQ-13 Compensation and DamagesQ-14 Legal FeesQ-15 Advertising and PrintingQ-16 Notes 2,501,590Q-17 Expenses/Refunds/Interest 20,111Q-18 Transfers

TOTAL EXPENDITURES 8,918,743

BALANCE, DECEMBER 31, 2013 1,412,356


Fund 280000 Page 10

BALANCE, JANUARY 1, 2013 0

REVENUE RECEIPTS

S-59 Local Government FundS-60 Local Govt. Revenue Assistance FundS-61 GrantsS-62 Investment IncomeS-63 Gifts and DonationsS-64 FeesS-65 FinesS-66 Sale of Fixed AssetsS-67 Other Revenue

TOTAL REVENUE RECEIPTS 0


S-68 RefundsS-69 ReimbursementsS-70 Sales Tax and Security DepositsS-71 Other - Damages, settlements, etc.S-72 Transfers

TOTAL NON-REVENUE RECEIPTS 0

TOTAL FUND 280000 RECEIPTS 0

TOTAL BEGINNING BALANCE PLUS RECEIPTS 0

EXPENDITURES

S-63 Salaries - EmployeesS-64 Sales Tax and Security DepositsS-65 MaterialsS-66 EquipmentS-67 Contracts - RepairS-68 Contracts - ServicesS-69 GrantsS-70 RentalsS-71 Advertising and PrintingS-72 Travel and ExpensesS-73 Public Employees' RetirementS-74 Workers' CompensationS-74a Unemployment CompensationS-75 RefundsS-76 Other Expenses - Fringes, MedicareS-77 Transfers

TOTAL EXPENDITURES 0

BALANCE, DECEMBER 31, 2013 0

RESERVE FOR ENCUMBRANCES, DECEMBER 31, 2013 0

TRUST FUNDS Page 11

BALANCE, JANUARY 1, 2013 696,242

REVENUE RECEIPTS

U-1 Gifts, Devises and Bequests 29,753U-2 Investment Income 21U-3 Other Receipts

Total Trust Fund Receipts 29,774

Total Beginning Balance plus Receipts 726,016

Expenditures

U-1 Trust Fund ExpendituresU-2 Trust Fund TransfersTotal Expenditures 0

BALANCE, DECEMBER 31, 2013 726,016


TRUST FUNDS - INNISWOOD FOUNDATION FUND Page 11A

BALANCE, JANUARY 1, 2013 0

REVENUE RECEIPTS

U-1 Gifts, Devises and BequestsU-2 Investment IncomeU-3 Other ReceiptsU-4 Transfers InTOTAL INNISWOOD FOUNDATION FUND RECEIPTS 0

TOTAL BEGINNING BALANCE PLUS RECEIPTS 0

EXPENDITURES

U-1 Trust Fund ExpendituresU-2 Transfers Out

TOTAL EXPENDITURES 0

BALANCE, DECEMBER 31, 2013 0



COMPARISON OF BUDGETED AND ACTUAL RECEIPTSFOR THE FISCAL YEAR ENDED DECEMBER 31, 2013

ESTIMATED RECEIPTS- ACTUAL VARIANCEFUND AMENDED CERTIFICATE RECEIPTS FAVORABLE

OF RESOURCES (UNFAVORABLE)

270000 21,891,740 22,781,052 889,312METROPOLITAN PARK DISTRICT

300000 1,350,000 1,309,200 (40,800)

280000 0 0

290000 5,556,000 3,947,098 (1,608,902)CONSTRUCTION

TRUST 0

TOTALS 28,797,740 28,037,350 (760,390)

NOTE: INCLUDE "TRANSFERS IN" UNDER "ACTUAL RECEIPTS"


COMPARISON OF DISBURSEMENTS AND ENCUMBRANCES WITH EXPENDITURE AUTHORITYFOR THE FISCAL YEAR ENDED DECEMBER 31, 2013

RESERVE FOR RESERVE FORENCUMBRANCES APPROPRIATIONS DISBURSEMENTS ENCUMBRANCES VARIANCE

FUND AS OF PRECEDING FOR YEAR ENDED TOTAL FOR YEAR ENDED AS OF TOTAL FAVORABLEDECEMBER 31, DECEMBER 31, DECEMBER 31, DECEMBER 31, (UNFAVORABLE)

2012 2013 2013 2013

270000 115,066 21,440,450 21,555,516 16,605,710 147,718 16,753,428 4,802,088METROPOLITANPARK DISTRICT

300000 2,415 1,306,500 1,308,915 1,255,923 0 1,255,923 52,992

280000 0 0 0 0 0 0

290000 4,148,521 6,400,000 10,548,521 8,918,743 994,265 9,913,008 635,513CONSTRUCTION

TRUST 0 0 0 0 0 0

TOTALS 4,266,002 29,146,950 33,412,952 26,780,376 1,141,983 27,922,359 5,490,593

NOTE: INCLUDE "TRANSFERS OUT" UNDER "DISBURSEMENTS"

STATUTORYFROM WHAT FUND DATE AMOUNT AUTHORITY TO WHAT FUND

FUND 27 January 2013 90,000 Fund 30FUND 27 February 2013 60,000 Fund 30FUND 27 March 2013 30,000 Fund 30FUND 27 April 2013 10,000 Fund 30FUND 27 August 2013 500,000 Fund 29FUND 27 December 2013 60,000 Fund 30FUND 27FUND 27FUND 27FUND 27FUND 27

FOR THE FISCAL YEAR ENDED DECEMBER 31, 2013

METROPOLITAN PARK DISTRICT - COUNTY OF FRANKLIN

SCHEDULE OF INTERFUND TRANSFERS

Documents

13FUND 300000 Page 5A BALANCE, JANUARY 1, 2013 7,439 REVENUE RECEIPTS S-59 Real Estate Tax S-60 Tangible Personal Property Tax S-61 Grants S-62 Investment Income S-63 Gifts and Donations