FAIRFIELD COUNTY FUND CLASSIFICATION
THEORY, CLIENT PROCESS, PROGRAM
Provided By:
Date Provided:
LGS STAFF
Reviewed By:
Date Provided:
Management Designee
Theory
Fund Accounting Systems
In governmental accounting there are three fund classifications. They are:
GOVERNMENTAL FUNDS
Governmental fund reporting focuses on the sources, uses and balances of current financial
resources and often has a budgetary orientation. The governmental funds include the general
fund, special revenue funds, capital projects funds, debt service funds, and permanent funds.
With the exception of permanent funds, those governmental funds are defined in NCGA
Statement 1, as amended.
Permanent funds should be used to report resources that are legally restricted to the extent that
only earnings, and not principal, may be used for purposes that support the reporting
government’s programs - that is, for the benefit of the government or its citizenry. Permanent
funds do not include private-purpose trust funds which should be used to report situations in
which the government is required to use the principal or earnings for the benfit of individuals,
private organizations, or other governments.
PROPRIETARY FUNDS
Proprietary fund reporting focuses on the determination of operating income, changes in net
assets (or cost recovery), financial position, and cash flows. The proprietary fund classifiaction
includes enterprise and internal service funds.
Enterprise funds may be used to report any activity for which a fee is charged to external users for
goods or services. Activities are required to be reported as enterprise funds if any one of the
following criteria is met. Governments should apply each of these criteria in the context of the
activity’s principal revenue sources.
The activity is financed with debt that is secured solely by a pledge of the net revenues
from fees and charges of the activity. Debt that is secured by a pledge of the net revenues
from fees and charges and the full faith and credit of a related primary government or
component unit - even if that government is not expected to make any payments - is not
payable solely from fees and charges of the activity. (Some debt may be secured, in part,
by a portion of its own proceeds but should be considered as payable solely from the
revenues of the activity.)
Laws or regulations require that the activity’s costs of providing services, including
capital costs (such as depreciation or debt service), be recovered with fees and charges,
rather than with taxes or similar revenues.
FAIRFIELD COUNTY FUND CLASSIFICATION
THEORY, CLIENT PROCESS, PROGRAM
The pricing policies of the activity establish fees and charges designed to recover its
costs, including capital costs (such as depreciation or debt service).
Internal service funds may be used to report any activity that provides goods or services to the
other funds, departments, or agencies of the primary government and its component units, or to
other governments, on a cost-reimbursement basis. Internal service funds should only be used if
the reporting government is the predominate participant in the activity. Otherwise, the activity
should be reported as an enterprise fund.
FIDUCIARY FUNDS
Fiduciary fund reporting focuses on net assets and changes in net assets. Fiduciary funds should
be used to report assets held in a trustee or agency capacity for others and therefore cannot be
used to support the government’s own programs. The fiduciary fund category includes pension
(and other employee benefit) trust funds, investment trust funds, private-purpose trust funds, and
agency funds. The three types of trust funds should be used to report resources held and
administered by the reporting government when it is acting in a fiduciary capacity for individuals,
private organizations, or other governments. These funds are distinguished by the existence of a
trust agreement that affects the degree of management involvement and the length of time that the
resources are held.
Pension (and other employee benefit) trust funds should be used to report resources that are
required to be held in trust for the members and beneficiaries of defined benefit pension plans,
defined contribution plans, other postemployment benefit plans, or other employee benefit plans.
Investment trust funds should be used to report the external portion of investment pools reported
by the sponsoring government, as required by Statement 31, paragraph 18.
Private-purpose trust funds, such a fund to report escheat property, should be used to report all
other trust arrangements under which principal and income benefit individuals, private
organizations, or other governments.
Agency funds should be used to report resources held by the reporting government in a purely
custodial capacity (assets equal liabilities). Agency funds typically involve only the receipt,
temporary investment, and remittance of fiduciary resources to individuals, private organizations,
or other governments.
Principal and interest payments on general short-term debt, such as revenue and tax anticipation notes, is
reported in the fund that received the debt proceeds. Under Ohio law, a debt retirement fund may be used
for the payment of all debt principal and interest. During the fiscal year, the County made payments on
outstanding general obligation bonded debt and issued and retired bond anticipation notes within the debt
service funds. To comply with GAAP reporting requirements, the principal and interest payments on the
County's bond anticipation notes, and the revenue used to make the payments, will be removed from the
debt service fund and reported in the fund that received the proceeds.
Many governments combine funds with similar characteristics for external reporting purposes. The needs
of those who require the establishment of separate funds can generally be met with internal or special
purpose reports. The minimum number of funds principal in NCGA Statement 1 would suggest that the
government should combine certain funds for external reports. Governments can exercise a certain
amount of latitude in determining what should be reported as a ‘fund” in external reports. The concept of
combining funds on a functional basis is often applied. Certain funds were presented separately for
budgetary purposes but are combined for GAAP purposes. The funds will continue to be maintained
FAIRFIELD COUNTY FUND CLASSIFICATION
THEORY, CLIENT PROCESS, PROGRAM
separately on the books of the County. Consult with your auditors if you question whether the
consolidation of a particular fund is appropriate.
Fund Categories and Fund Types:
See attached GAAFR fund type descriptions
Current County Funds reported on a GAAP Basis:
GOVERNMENTAL FUNDS
General Fund
General Fund (***Major Fund)
1001 General
1001 General
1025 FOJ - Sheriff Allowance
1050 FOJ - Prosecutor Allowance
1080 Trust - Unclaimed Monies
1424 Trust - Correct 1995 Real Estate Assessment Refunds
2443 Geographical Information System
2489 Notary Public Fees
2503 Sheriff Policing Revolving
2543 Annexation Proceedings
2590 Drainage Tile Petition
2583 Criminal Justice Automation Grant
Special Revenue Funds
2002 Dog and Kennel
2015 Child Support Enforcement Agency
2018 Community Services (Public Assistance) ***Major Fund
2018 Community Services
2600 Emergency Response Grant
2021 Computerized Legal Research
2021 Probate Computer Legal Research
2320 Juvenile Computer Legal Research
2379 Domestic Relations Court Computer Legal Research
2380 Common Pleas Court General Division Computer Legal Research
2022 Real Estate Assessment
2023 Treasurer Prepayment Interest
2024 Motor Vehicle ***Major Fund
2024 Motor Vehicle
2580 Engineer-Subdivision Inspection
2561 Spring Creek Subdivision Traffic Signal
2027 Road and Bridge
2036 Youth Services
2042 Enforcement and Education
2054 Ditch Maintenance
2054 Ditch Maintenance - Goss
2055 Ditch Maintenance - Lateral A
2056 Slate Ridge Maintenance District
2344 Special Assessment Bentwood Farms
2345 Special Assessment Mallard Pond
2346 Special Assessment Brookside Estates Drainage
2347 Special Assessment Pheasant Ridge One
FAIRFIELD COUNTY FUND CLASSIFICATION
THEORY, CLIENT PROCESS, PROGRAM
Special Revenue Funds (continued)
2348 Special Assessment Greencastle Heights
2349 Special Assessment Haaf Farm’s Section Three
2350 Special Assessment Hampton Ridge Phase One
2351 Special Assessment Glenshire III Section Four
2363 Special Assessment Summerfield - Drain Maintenance
2364 Special Assessment Jeff Farm - Drain Maintenance
2369 Special Assessment Slate Ridge Estates Section 2
2370 Special Assessment Slate Ridge Estates Section 3
2371 Special Assessment Bentwood Farms Section Three Drain
2372 Special Assessment Glenshire Three Section Five Drain
2386 Special Assessment Slate Ridge Phase 4
2387 Special Assessment - Crist Estates Drainage Maintenance
2388 Special Assessment - Glenshire 3, Section 5
2407 Special Assessment - Storm Water Utility Area #2
2409 Special Assessment - Mallard Pond 4 & 5 Drainage
2410 Special Assessment - Winding Creek Drainage
2411 Special Assessment - Heather Glen Drainage
2412 Special Assessment - Haaf Farms Section 4
2413 Special Assessment - Cansada Estates
2441 Special Assessment - Heather Lake Section 2
2450 Special Assessment - Forest Green Estates
2462 Special Assessment - Hampton Ridge Phase 2 Section 1
2464 Special Assessment - Chester Heights Section 1
2465 Special Assessment - Greenfield Estates Section 1
2466 Special Assessment - Groves Ridge Section 1
2467 Special Assessment - Carroll Estates Section 1
2468 Special Assessment - Ashley Creek Section 1
2490 Special Assessment - Violet Meadows Drain Maint.
2491 Special Assessment - Valley View Drain Maint.
2492 Special Assessment - Jefferson Farms Drain Maint.
2493 Special Assessment - Hickory Ridge Estates Maint.
2495 Special Assessment - Greenfield Estates Phase 2
2496 Special Assessment - Day Springs Drain Maint.
2497 Special Assessment - Cedar Creek Drain Maint.
2498 Special Assessment - Fairlawn Drive NW Extention
2513 Special Assessment – Deer Run Estates Sub Drainage
2514 Special Assessment – Rushcreek Estates Phase I
2515 Special Assessment – OCHS Sub Phase I
2516 Special Assessment – Woodstream Section I
2519 Special Assessment – Pine Hill Estates
2538 Special Assessment – Haaf Farms Section 6
2539 Special Assessment - Pheasant Ridge Phase II
2540 Special Assessment – Violet Meadows Drain Maint Section 3
2541 Special Assessment – Heather Lakes 3
2542 Special Assessment – Windy Hills Estates
2566 Special Assessment – Fairfield Farms Section 1
2567 Special Assessment – Meadowmoore Section 1
2568 Special Assessment – Winding Creek Section 2 Parts 1-4
2569 Special Assessment - Winding Creek Section 2 Parts 5
2570 Special Assessment – Woodstream Sections 2-3
2582 Special Assessment – Winding Creek 3 Parts 1-2
2604 Special Assessment – Arbaugh Ridge Estates
2605 Special Assessment – Crescent Cove I
2606 Special Assessment – Haaf Farms Section 6, Part 2
2607 Special Assessment – Haaf Farms Section 7
FAIRFIELD COUNTY FUND CLASSIFICATION
THEORY, CLIENT PROCESS, PROGRAM
Special Revenue Funds (continued)
2608 Special Assessment – Hocking Run Estates
2609 Special Assessment – Meadowmoore Section 2, Phase 1
2610 Special Assessment – Rushcreek Estates Phase 2
2611 Special Assessment – Spring Creek Section 1, Phase 2
2612 Special Assessment – Violet Meadows Section 2, Phase 2
2613 Special Assessment – Violet Meadows Section 2, Phase 3
2614 Special Assessment – Violet Meadows Section 3
2615 Special Assessment – Woodside Meadows
2616 Special Assessment – Woodstream Section 4, Phase 1
2622 Special Assessment – Greenfield Estates Phase 3
2060 Mental Retardation ***Major Fund
2060 Mental Retardation
2340 Mental Retardation - Underground Storage Tank Response
2549 MRDD Pass Thru Grant from ODE
2560 MRDD Medicaid Reserve Fund
2563 MRDD Residential Services
2065 Delinquent Real Estate Collection
2066 Fairfield County Alcohol, Drug Addiction, and Mental Health Board ***Major Fund
2072 Children’s Services
2076 Indigent Guardianship
2090 Emergency Management & Homeland Security
2090 Emergency Management & Homeland Security
2092 Citizen Corps Grant
2093 Special Operations Team
2091 Emergency Planning
2095 Marriage License
2305 Trust - Bateson Beach Bridge Special Assessment
2316 Computer Fund
2316 Probate Computer
2317 Juvenile Computer
2318 Clerk of Courts Computer
2326 Certificate of Title Administration
2333 County Recorder Equipment
2338 Parent Education
2356 Indigent Children Drivers
2359 Environmental Affairs Grant
2361 Adult Community Based Corrections Program
2362 Bridges, Culverts and County Road Levy
2365 County Probation Service Community Based Correction
2377 Alternative School Grant
7385 Community Correction Act Municipal
2394 Recycling and Litter Enforcement
2394 Litter Enforcement
2547 FY 2003 Recycling & Litter Prevention
2584 CFLP Dropoff Recycling Grant
2585 ODNR Recycling and Litter Prevention
2623 2004 CFLP Recycled Purchase Host Allocation Grant
2626 2005 ODNR Community Recycling & Litter Prevention
2401 Drug and Resistance Education (DARE)
2402 Select Traffic Enforcement Program (STEP)
2403 Highway Safety Program
2404 Victims of Crime
2404 State Victims Assistance Act
2419 Victims of Crime Act
2598 Victims of Crime Act 2005
FAIRFIELD COUNTY FUND CLASSIFICATION
THEORY, CLIENT PROCESS, PROGRAM
Special Revenue Funds (continued)
2627 Byrne Memorial Victim Asst. Grant
2405 Seat Belt
CRE Created – Economic Development Assistance
2506 Community Development Block Grant FY 1998 Formula Program
2506 2000 Community Development Block Grant Formula Program
2512 2001 Community Development Block Grant Formula Program
2546 FY 2002 CDBG Formula Program
2528 CDBG for Walnut Twp Sewer/Water Improvements
2551 FY 02 CHIP Housing Program
2581 FY 03 CDBG Housing Improvement
2603 FY 04 CDBG Housing Improvement
3032 Fairfield County Community Development
2408 Drug Court
2408 Drug Court
2628 Family Drug Court
2422 Dispute Resolution and Mediation
2423 Reese Peters Lodge Tax
2423 Reese Peters Hotel/Motel Tax
3429 Reese Peters Capital Project Lodge Tax
2449 Local Law Enforcement Block Grant
2426 1997 Local Law Enforcement Block Grant
2449 1999 Local Law Enforcement Block Grant
2501 2002 Local Law Enforcement Block Grant
2544 2002-04 Local Law Enforcement Block Grant
2587 2003-05 Local Law Enforcement Block Grant
2624 2004-2006 Local Law Enforcement Block Grant
2436 Cops Universal Hiring Grant
2442 Commissary
2451 Accountability Grant
2453 Sanction Costs Reimbursement
2481 Juvenile Recovery Fund
2507 Home Grant Fund
2507 Home Program
2552 FY 02 Home Program
2591 CDBG Rehab Mortgage Refunds for Chip Projects
2562 Fairfield-Hocking Major Crimes Unit
2527 2002-Major Crimes Unit (grant portion only)
2536 2003 Major Crimes Unit (grant portion only)
2562 2004 Major Crimes Unit (grant portion only)
2596 2005 Major Crimes Unit (grant portion only)
2511 FairCats (grant portion only)
2553 Clean Ohio Agr. Easement Program
2553 Clean Ohio Agr Easement Program
2597 Escrow Trust Clean Ohio Agr Easement Purchase Program
2593 Concealed Handgun License
2599 WIA-Workforce Development
2617 Older Adult Services Levy
2625 Domestic Relations Special Projects
7521 Special Revenue Portion of Ohio Childrens Trust
Capital Projects Funds
3011 Federal Funds - Airport
3034 State Funds - Airport
3062 Mental Retardation Facilities
3064 Mental Health and Mental Retardation - Complex
3357 Airport Hanger Construction
FAIRFIELD COUNTY FUND CLASSIFICATION
THEORY, CLIENT PROCESS, PROGRAM
Capital Projects Funds (continued)
3357 Airport Hanger
3358 Airport Hanger Deposit Trust
3455 HAS Hanger Project Construction
3434 State Capital Improvements Program (Issue II)
3435 Permanent Improvement
3445 ODOT Projects
3482 Job and Family Services Relocation
3522 Liberty Center County Services Complex (combined on gaap level only)
3522 West Campus Engineer Facility
3484 West Campus Relocation
3557 One Stop Shop Clerk of Courts Construction
3559 Liberty Center Site Improvement
3-2588 Voter Registration System Grant
3601 ADAMH Facility – Our Place II
3620 Engineer Equipment
Debt Service Fund
4039 Special Assessment - Bond Retirement Buckeye Lake Sewer
4300 Bond Retirement Special Assessment - Sanitary Sewer System Improvement
CR General Obligation Bond Retirement *** Major Fund
3314 Bond Retirement - Minimum Security Jail
3343 Airport Hanger Bond Retirement
3373 Bond Retirement - Child Support Enforcement Agency Relocation
3456 Bond Retirement – HAS Hangers
4390 Bond Retirement - Laughlin Building Project
4479 Note Retirement - GIS Digital Orthophotography
4483 Note Retirement – Job & Family Services
4485 Note Retirement – West Campus Relocation (bond activity only)
4523 Note Retirement – West Campus Facility (converted to bond 2002)
4529 Bond Retirement – Multi County Juvenile Detention Center
4550 Bond Retirement – MRDD Facility Ultrack Building
4558 Bond Retirement – One Stop Shop Clerk of Courts
4602 Note Retirement – ADAMH Our Place II
4621 Note Retirement – Engineer Equipment
4438 Bond Retirement – High Service Area Water Special Assessment
4438 BR – High Service Area Water Special Assessment 2002
4535 Special Assessment Bond Retirement – Little Walnut Water
4488 BR - Special Assessment High Service Area Assessment #4 2000
4592 SA-Bond Retirement – Liberty Twp Sewer Assessment
PROPRIETARY FUNDS
Enterprise Funds
5044 Fairfield County Sewer ***Major Fund
5044 Fairfield County Sewer
5085 Trust - Sewer Deposits
5323 Water Reclamation Replacement Project
5331 Bond Retirement - Water Reclaim Series 1993A
5352 Little Walnut Water Rec. Facility
5405 Sewer Inspection Fund
5457 Northeast Violet Sewer System
5461 Liberty Township Sewer Project
5469 Bond Retirement Sewer Various Purpose
5477 Lancaster Subdivision Sanitary
5486 Tussing Road Waste Water Improvements
5518 Solid Waste Inspections
5524 Tarlton Area Wastewater System
5533 Note Retirement Liberty Twp Sewer Project
FAIRFIELD COUNTY FUND CLASSIFICATION
THEORY, CLIENT PROCESS, PROGRAM
Enterprise Funds (continued)
5554 Note Retirement Tussing Road Water Reclamation Facility
5555 Bond Retirement Sewer Consolidation Bonds
5562 Bond Retirement Sewer Refunder Bond
5595 New Utilities Admin & Eng Building at Liberty Center (50% of the fund)
5046 Fairfield County Water ***Major Fund
5041 Bond Retirement Tussing Road Water
5046 Fairfield County Water
5324 Water Replacement Trust
5328 Waterworks System Revenue Bonds 1.1 M
5329 Bond Retirement – Tussing Road Waterline, .920
5360 Wellhead Protection Program
5381 High Service Portable Water Service Water Project
5420 Water Inspection
5452 Little Walnut Water Treatment Facility
5470 Bond Retirement Water Various Purpose
5487 Tussing Road Water Improvements
5534 Note Retirement Tussing Road Water Improvement
5548 Southwest Bloom Twp Water Project
5556 Bond Retirement Water Consolidation Bond
5618 New Subdivision Maintenance Fund for Water
5595 New Utilities Admin & Eng Building at Liberty Center (50% of the fund)
Internal Service Fund
5376 Self-Funded Health Insurance
FIDUCIARY FUNDS
Agency Funds
7003 District Board of Health
7003 District Health
7004 Tobacco Use Prevention
7005 Trailer Park
7006 Public Health Nursing
7007 Immunization Action Plan
7008 Food Service
7009 Water Systems
7010 Solid Waste
7012 Women, Infants and Children
7013 Breast & Cervical Cancer Program
7014 Help Me Grow
7017 Swimming Pool
7019 Family Planning
7069 Maternal and Child Health
7311 Nuisance Abatement
7321 Bioterrorism Grant
7425 Safety Grants
7458 Education Projects (Women’s Health Grant)
7016 County Hotel Lodging
7026 Soil and Water
7030 Regional Planning
7030 Regional Planning
7416 Letter of Credit
7108 Undivided Real Estate and Tangible Tax
7081 Trust - Highway Easement
7089 Trust - Recoupment
7113 Prepayment Fund
7108 Undivided General Tax
7109 Undivided General Tax Pre-Settlement
FAIRFIELD COUNTY FUND CLASSIFICATION
THEORY, CLIENT PROCESS, PROGRAM
Agency Funds (continued)
7446 Reynoldsburg Tief - one
7447 Pickerington Tief – One
7448 Pickerington Tief - Two
7530 Undivided Property Tax Replacement
7532 Pickerington Tief - Four
7110 Undivided Tangible Tax
7111 Undivided Tangible Tax Pre-Settlement
7112 Undivided Tax
7112 Undivided Cigarette Tax Enforcement
7114 Undivided Cigarette Tax
7116 Undivided House Trailer Tax
7122 Greenfield Township Water/Sewer District
7125 Fairfield County Library
7126 Pickerington Public Library
7128 Undivided House Trailer - Pre-Settlement
7129 Township Fund
7130 Corporation Fund
7131 School Fund
7132 Eastland Franklin County Joint Vocational School
7133 Licking County Joint Vocational School
7134 Mideast Ohio Joint Vocational School
7136 Buckeye Lake Sewer
7137 Rushcreek Conservancy District
7138 Hunters Run Conservancy District
7140 Eastchester Subdivision
7141 Basil Joint Fire District
7504 Equity Manufactured Homes Settlement
7505 Equity Manufactured Homes Presettlement
7589 Wagnall’s Memorial Library
7115 Undivided Inheritance Tax
7115 Undivided Inheritance Tax
7117 Estate Tax Pre-Settlement
7127 State of Ohio
7214 Inheritance Adjustments
7118 Undivided Automobile Tax
7119 Undivided Local Tax
7120 Township Gasoline Tax
7123 Library and Local Government Support
7124 Undivided Local Government Revenue Assistance
7142 Payroll Agency
7142 Payroll Agency
7198 Public Employees Retirement System – DARS
7428 Bureau of Workers Compensation
7218 Ohio Elections Commission
7252 County Court Agency (Created)
7253 Sheriff Agency (Created)
Sheriff Agency Fund Bank Accounts, created
7586 Sheriff Sales
7256 Inmate Agency (Created)
7308 Fairfield County Park District
7308 Fairfield County Park District
7319 Covered Bridges
7378 Cross Mound Bridge Project
7521 Family, Adult and Children First
FAIRFIELD COUNTY FUND CLASSIFICATION
THEORY, CLIENT PROCESS, PROGRAM
Agency Funds (continued)
7480 Alimony and Child Support
CT Alimony and Child Support
7480 Intercept/Offset IRS
7499 Multi-County Juvenile Detention Center
7499 Juvenile Detention Center - Construction Fund
7564 Juvenile Detention Center – Operations Fund
7565 Recorder Housing Trust
2527 Major Crimes Unit (JGO activity) 2527, 2536, 2562, 2596, 7594
2511 FairCATS (JGO activity)
CT Law Enforcement (Created)
MAJOR FUNDS (*** above and below)
GASB 34 paragraph 76 states:
The reporting government’s main operating fund (the general fund or its equivalent) should always be
reported as a major fund. Other individual governmental and enterprise funds should be reported in
separate columns as major funds based on these criteria:
a. Total assets, liabilities, revenues, or expenditures/expenses of that individual governmental or
enterprise fund are at least 10 percent of the corresponding total (assets, liabilities, and so forth) for all
funds of that category or type (that is total governmental or total enterprise funds), AND
b. Total assets, liabilities, revenues, or expenditures/expenses of the individual governmental fund
or enterprise fund are at least 5 percent of the corresponding total for all governmental and
enterprise funds combined.
In addition to funds that meet the major fund criteria, any other governmental or enterprise fund that the
government’s officials believe is particularly important to financial statement users (for example, because
of public interest or consistency) may be reported as a major fund.
DESCRIPTION OF FUNDS
GOVERNMENTAL FUND TYPES
GENERAL FUND
General Fund ***
To account for financial resources traditionally associated with governments which are not
required to be accounted for in another fund.
SPECIAL REVENUE FUNDS
Dog and Kennel
To account for the dog warden's operations, financed by sales of dog tags, kennel permits and
fine collections.
Child Support Enforcement Agency
To account for state, federal, and local revenue used to administer the County Bureau of Support.
FAIRFIELD COUNTY FUND CLASSIFICATION
THEORY, CLIENT PROCESS, PROGRAM
SPECIAL REVENUE FUNDS (continued)
Community Services (Public Assistance)***
To account for various federal and state grants as well as transfers from the general fund used to
provide public assistance to general relief recipients and to pay their providers of medical
assistance, and for certain public social services.
Computerized Legal Research
To account for fees used to make available computerized legal research services.
Real Estate Assessment
To account for state mandated County-wide real estate reappraisals that are funded by charges to
the political subdivisions located within the County.
Treasurer Prepayment Interest
To account for real property taxes paid on a prepayment schedule designed by the County
Treasurer.
Motor Vehicle***
To account for revenues derived from motor vehicle license and gasoline taxes. Expenditures in
this fund are restricted by State law to County road and bridge repair/improvement programs.
Road and Bridge
To account for revenues received from fines from the Lancaster Municipal Court for weight limit
violations. Expenditures are for administration of the Weight Limit Program.
Youth Services
To account for grant monies received from the State Department of Youth Services and used for
placement of children, diversion program, juvenile delinquency prevention, and other related
activities.
Enforcement and Education
To account for monies received from fines from convictions on alcohol-related cases used for
education of the community and for the purchase of law enforcement equipment.
Ditch Maintenance
To account for special assessment revenue which is used to provide irrigation ditches and
maintain existing ditches within the County.
Mental Retardation***
To account for the operation of a school and provide assistance to the workshop for the mentally
retarded and developmentally disabled. Revenue sources are a County-wide property tax levy
and federal and state grants.
Delinquent Real Estate Collection
To account for five percent of all delinquent real estate taxes, personal property taxes and
manufactured home taxes used for the purpose of collecting delinquent real estate taxes.
FAIRFIELD COUNTY FUND CLASSIFICATION
THEORY, CLIENT PROCESS, PROGRAM
SPECIAL REVENUE FUNDS (continued)
Alcohol, Drug Addiction, and Mental Health Board***
To account for a County-wide property tax levy and federal and state grants that are expended
primarily to pay the cost of contracts with local mental health agencies that provide services to
the public.
Children’s Services
To account for monies received from federal and state grants, support collections, and VA and
social security. Major expenditures are for foster homes, emergency shelters, medical treatment,
school supplies, counseling, and parental training.
Indigent Guardianship Fund
To account for probate court fees used for court appointed guardians for indigents.
Emergency Management & Homeland Security
To account for a grant used for maintaining an emergency management services department.
Emergency Planning
To account for monies received from the State to plan for toxic waste spill emergencies
Marriage License
To account for monies collected by the courts to computerize the court system.
Trust - Bateson Beach Bridge Special Assessment
To account for special assessments and clerk of court fees used for bridge maintenance.
Computer Fund
To account for fines collected by the courts to computerize the court system.
Certificate of Title Administration
To account for fees to cover costs incurred by the Clerk of Courts in processing titles.
County Recorder Equipment
To account for fees for each deed and/or instrument filed within the recorder's office.
Expenditures are for the acquisition and maintenance of equipment and contractual services of the
County Recorder.
Parent Education
To account for fees collected by the Clerk of Courts to provide parent education seminars for
individuals seeking divorce, dissolution, or legal separation in which minor children are involved.
Indigent Children Drivers
To account for driver's license reinstatement fees used for alcohol and other drug treatment costs
for indigent drivers.
Environmental Affairs Grant
To account for grant monies from the Ohio Department of Natural Resources and the CoshoctonFairfield-Licking-Perry Solid Waste District to fund the costs of the Environmental Affairs Office
and approved special projects.
Adult Community Based Corrections Program
To account for a state grant used to fund an adult community based corrections program.
Bridges, Culverts and County Road Levy
To account for a half mill levy for the maintenance and construction of County bridges, culverts
and roads.
FAIRFIELD COUNTY FUND CLASSIFICATION
THEORY, CLIENT PROCESS, PROGRAM
SPECIAL REVENUE FUNDS (continued)
County Probation Services Community Based Corrections
To account for fees for the operation of a Community Based Corrections Program.
Alternative School Grant
To account for a grant donation received from the Fairfield Foundation to be used for the
operations of the Fairfield County Alternative School.
Community Corrections Act Municipal
To account for grant funding from the Ohio Department of Rehabilitation and Corrections for a
Jail Reduction program associated with the Lancaster Municipal Court.
Recycling and Litter Enforcement
To account for a state grant to enforce litter laws and educate citizens.
Drug Abuse Resistance Education (DARE)
To account for donations used by the Sheriff's office to educate children about drug abuse
resistance.
Select Traffic Enforcement Program (STEP)
To account for a federal grant, passed through the Ohio Department of Public Safety, providing
for a program with the goal of reducing deaths and serious injuries in traffic and speed-related
crashes. The focus of the grant is on providing law enforcement services during holiday and
heavy traffic periods.
Highway Safety Program
To account for a federal grant, passed through the Ohio Department of Public Safety, for a
guardrail inventory and for highway safety studies.
Victims of Crime
To account for a grant received from the State Attorney General for a victim’s advocacy program.
Seat Belt
To account for a state grant to educate the public about seat belts.
Economic Development Assistance Grant (EDA)
To account for revenue from the federal government used for a revolving loan program.
Community Development Block Grant
To account for revenue from the federal government used for a revolving loan program and for
improvement to targeted areas within the County.
Drug Court
To account for Juvenile Court assessed fees, a federal grant, and a grant from the Ohio Supreme
Court obtained for the operations of a Drug Court for juveniles and for juveniles families.
Dispute Resolution and Mediation Fund
To account for a federal grant and local match funds for a grant to be used for the purchase of
equipment and the payment of salaries.
FAIRFIELD COUNTY FUND CLASSIFICATION
THEORY, CLIENT PROCESS, PROGRAM
SPECIAL REVENUE FUNDS (continued)
Reese - Peters Home Lodge Tax Fund
To account for a 1.5 percent excise tax on lodging used for expenditures associated with a
County-owned home being renovated for use as a cultural arts facility.
Local Law Enforcement Grant Fund
To account for a federal grant and local match funds for a grant to be used for the purchase of
equipment and the payment of salaries.
Cops Universal Hiring Fund
To account for federal grant revenue and a County match to implement a program to improve law
enforcement visibility and services.
Commissary
To account for the revenue generated through the Sheriff’s office from sales within the
commissary.
Accountability Grant
To account for a federal grant revenue and a County match to implement a program to improve
law enforcement visibility and services.
Sanction Costs Reimbursements
To account for inmate reimbursement to the County as authorized by the Board of County
Commissioner. These reimbursements will be for the cost of confinement for offenses other than
minor misdemeanors, providing a hearing is held to determine the person’s ability to pay.
Juvenile Recovery
To account for the collection of various fees and costs associated with juvenile court activities
and intends to use fees for expenditures of juvenile detention, foster care, medical expenses, drug
testing, electronic monitoring and other juvenile court related expenditures not specific to the
Drug Court or Alternative School.
Home Grant
To account for a federal grant which provides for home rehabilitation and down payment
assistance for low income households.
Fairfield-Hocking Major Crimes Unit
To account for the grant revenue and an intergovernmental expense for the grant flow through
applied for by the Commissioners and given to the Major Crimes Unit Board (agency fund, JGO).
FairCATS
To account for grant activity applied for by the Commissioners from the Ohio Department of
Transportation. The grant is shown as intergovernmental revenue and then an intergovernmental
expense to the FairCATS Board (agency fund, JGO).
Clean Ohio Agriculture Easement Program
To account for the revenues and expenditures associated with a Federal Grant program
administered by the Ohio Department of Development.
FAIRFIELD COUNTY FUND CLASSIFICATION
THEORY, CLIENT PROCESS, PROGRAM
SPECIAL REVENUE FUNDS (continued)
Concealed Handgun License
Fund established by HB 12A section 311.42 (A) to record revenue and expenditure activity
related to the issuance of concealed handgun licenses.
WIA-Workforce Development
To account for the WIA grant funding for the workforce development program.
Older Adult Services Levy
Fund established to record revenue and expenditure activity generated from the Older Adult
Services Levy. The purpose for the levy is to provide services for older adult residents.
Domestic Relations Special Projects
Fund established to record revenue and expenditure activity for the Federal Grant whose grantor
is the US Department of Justice.
Ohio Childrens Trust
A grant received by the County, County Auditor is the fiscal agent, which is administered by the
Family and Children First Council.
CAPITAL PROJECTS FUNDS
Federal Funds - Airport
To account for monies received from a federal grant to be used for major runway improvements
at the Fairfield County Airport.
State Funds - Airport
To account for monies received from a state grant. Expenditures are for constructing a new ramp
at the Fairfield County Airport.
Mental Retardation Facilities
To account for revenue received from a state grant for major renovation work at the Adult
Program Center.
Mental Health and Mental Retardation - Complex
To account for fees collected for the use of the rooms within the complex to pay for
improvements to the complex.
Airport Hangar Construction
To account for hangar rents used for the construction of new hangars at the Fairfield County
Airport.
State Capital Improvements Program
To account for the State portion of revenues and expenditures for improvements to a road.
Permanent Improvement
To account for transfers from the General Fund and various expenditures relating to various
permanent improvement projects.
FAIRFIELD COUNTY FUND CLASSIFICATION
THEORY, CLIENT PROCESS, PROGRAM
CAPITAL PROJECTS FUNDS (continued)
ODOT Projects
To account for federal revenues and local matches from the Motor Vehicle and Bridges and
Culverts funds managed by the County Engineer. This fund is necessary in accounting for the
“ODOT” Federal road projects.
Job and Family Relocation
Fund created to record the relocation and renovation costs associated with the purchase of
property located at the corner of Main Street and Memorial Drive (the AEP building).
Liberty Center County Services Complex
Fund created to record the construction activity of the Liberty Center projects. This fund is the
combination of the West Campus Relocation and engineer facility, the One Stop Shop Clerk of
Courts Construction, and the Liberty Center site improvement.
Voter Registration System Grant
This fund was established to record revenue and expenditure activity for the State grant program
administered by the Ohio Secretary of State awarded to the Board of Elections for the
replacement of their voter registration program.
ADAMH Facility – Our Place II
Fund established to record revenue and expenditure activity for the grant from ODMH for the
purchase and renovation of the Our Place II facility.
Engineer Equipment
Fund established to record revenue and expenditure activity for the purchase of equipment for the
engineer’s office.
DEBT SERVICE FUNDS
Special Assessment Bond Retirement Buckeye Lake Sewer
To account for special assessment revenue that is used to retire the special assessment long-term
bond principal, interest, and related costs for the Buckeye Lake Sewer project.
Special Assessment Bond Retirement Sanitary Sewer Improvement
To account for special assessment revenue that is used to retire the special assessment long-term
bond principal, interest, and related costs for the Sanitary Sewer System Improvement project.
General Obligation Bond Retirement ***
To account for revenue that is used to retire principal, interest, and related costs for general
obligation bond anticipation notes and general obligation bonds. The activity relating to the
retirement of the bond anticipation notes was combined with the fund that originally received the
note proceeds for GAAP reporting purposes.
Special Assessment Bond Retirement High Service Area Water
This account was established for the collection of two special assessments for the Water High
Service Area and the Little Walnut Water area for the repayment of two Special Assessment
Bonds. These projects installed the waterlines.
Special Assessment Bond Retirement High Service Area Assessment #4 2000
This account was added to the books for the collection of High Service Area Special Assessment
for the 2000 project that will be used to pay off the Special Assessment Bond. This project
installed water lines.
FAIRFIELD COUNTY FUND CLASSIFICATION
THEORY, CLIENT PROCESS, PROGRAM
DEBT SERVICE FUNDS (continued)
Special Assessment Bond Retirement Liberty TWP Sewer Assessment
The fund was created to record revenue and expenditure activity for the repayment of the Bond
issued to repay debt on the project.
PROPRIETARY FUND TYPES
ENTERPRISE FUNDS
Fairfield County Sewer ***
To account for sanitary sewer services provided to individuals and commercial users. The costs
of providing these services are financed primarily through user charges.
Fairfield County Water ***
To account for water services provided to individuals and commercial users. The costs of
providing these services are financed primarily through user charges.
INTERNAL SERVICE FUND
Self-Funded Health Insurance
The County is self-insured for employee health care benefits. This fund is used to account for
claims and administration of the self-insurance program.
FIDUCIARY FUND TYPES
AGENCY FUNDS
District Board of Health
To account for the funds of the Board of Health for which the County Auditor is the ex-officio
fiscal agent.
County Hotel Lodging
To account for a three percent hotel tax forwarded to the Fairfield County Visitors and
Convention Bureau.
Soil and Water
To account for the revenues and expenditures of the Fairfield County Soil and Water
Conservation District, a statutorily created separate and distinct political subdivision of the State.
The County Auditor serves as the fiscal agent.
Regional Planning
To account for the revenues and expenditures of the Fairfield County Regional Planning
Commission, a statutorily created separate and distinct political subdivision of the State. The
County Auditor is the fiscal agent for the organization.
Undivided Real Estate and Tangible Tax Fund
To account for the collection of real estate, tangible and prepayments from tax payers.
Undivided Tax
To account for the collection of special assessments.
Undivided Inheritance Tax
To account for the collection of estate taxes which are distributed to the State and to certain local
governments.
FAIRFIELD COUNTY FUND CLASSIFICATION
THEORY, CLIENT PROCESS, PROGRAM
AGENCY FUNDS (continued)
Undivided Automobile Tax
To account for the collection of State automobile registration fees which are distributed to
corporations and townships.
Undivided Local Tax
To account for the collection of shared revenues from the State of Ohio that represent a portion of
state income taxes, state sales taxes, and corporate franchise taxes which are returned to the
County. These monies are apportioned to local governments on a monthly basis.
Township Gasoline Tax
To account for the collection of State gasoline tax revenues which are apportioned equally to the
thirteen townships in Fairfield County.
Library and Local Government Support
To account for the collection of shared revenues from the State of Ohio that represent a portion of
state income taxes which are returned to the County for use by district libraries and park districts.
These monies are apportioned to the libraries on a monthly basis.
Undivided Local Government Revenue Assistance
To account for the collection of shared revenues from the State which are apportioned to local
governments on a monthly basis.
Payroll Agency
To account for payroll taxes and other related payroll deductions accumulated for distribution to
other governmental units and private organizations.
Ohio Elections Commission
To account for fees collected by the Board of Elections from individuals filing a declaration of
candidacy which are forwarded to the State of Ohio Elections Commission.
County Court Agency
To account for Clerk of Courts' auto title fees, Probate Court receipts, and Juvenile Court
receipts.
Sheriff Agency
To account for the activity for the County Sheriff's civil account. Also, a County fund was
created to capture the proceeds collected from the sale of real property by the Fairfield County
Sheriff.
Inmate Agency
To account for funds collected and returned to inmates held at the Fairfield County Jail.
Fairfield County Park District
To account for donations received and expenditures made for the operations of the three-member
County appointed Board of the Park District.
Fairfield County Family, Adult and Children First
To account for state grant revenues and expenditures of the Fairfield County Family, Adult and
Children First Council. The County Auditor serves as fiscal agent for the Council.
Alimony and Child Support
To account for the collection of alimony and child support payments and the distribution of such
monies to the court-designated recipients.
FAIRFIELD COUNTY FUND CLASSIFICATION
THEORY, CLIENT PROCESS, PROGRAM
AGENCY FUNDS (continued)
Multi-County Juvenile Detention Center
Fund established to record the district’s construction costs associated with the multi-county
detention center. Initial capital expenditures source will be by County contributions and by a
state grant.
Recorder Housing Trust
This fund was established to capture County Recorded fees mandated by HB 95 to be remitted
quarterly to the state.
Major Crimes Unit
To account for the activity of the Fairfield-Hocking Major Crimes Unit Board, a jointly governed
organization of Fairfield County. The Fairfield County Prosecuting Attorney’s Office is the fiscal
agent of the grant.
FairCATS
To account for the activity of the FairCATS Board. FairCATS is a jointly governed organization
of Fairfield County.
Law Enforcement
To account for fines from the County Courts used by the Sheriff and Prosecuting Attorney for
investigations, prosecution, and training for law enforcement.
CLIENT PROCESS:
The County passes resolutions with the County Commissioners for newly created funds. Copies of those
resolutions are kept in a “2004 GAAP” folder in the County Auditor’s Office. The 2004 GAAP folder is
created by Bev Hoskinson, Assistant Finance Administrator and Stacey Thimmes, Deputy Auditor. Bev
or Stacey will also type up a list of the new funds with definitions for LGS to review. LGS is also
provided a year end cash position report to verify new funds. After new funds are determined, LGS
discusses the funds list with the client, Management Designee is Bob Dvoraczky the Finance
Administrator, for approval. The major funds listing calculation is completed after the modified accrual
trials have been completed. The 2003 CAFR figures were used as the initial starting point for major
funds, there will be 8 major funds for 2004 (6 governmental and 2 enterprise funds). The County’s cash
position report categorizes fund according to the fund number’s first number as seen below:
General - 1xxx
Special Revenue – 2xxx
Capital Projects – 3xxx
Debt Service – 4xxx
Enterprise/Internal Service – 5xxx
Not Used – 6
Agency - 7
FUND CLASSIFICATION CONVERSION PROGRAM
1.
Obtain a list of current County cash basis funds.
2.
For each fund, identify the source of the funding and any restrictions imposed on the use of the
money. Each fund should then be evaluated to determine proper classification. Documentation
should be assembled which identifies the applicable expenditure restrictions for any fund that is
unusual or specific to your school district. Only restrictions on the use of the money imposed by
statute or by contract are relevant to the fund classification process. Funds created solely as a
FAIRFIELD COUNTY FUND CLASSIFICATION
THEORY, CLIENT PROCESS, PROGRAM
result of restrictions imposed by the board of education must have been authorized by the Auditor
of State. If written authorization has not been received, the fund should be considered unrestricted
and consolidation with the general fund may be appropriate.
3.
If any funds have insignificant activity during the year and minimal balances at fiscal year end, it
may be acceptable to consolidate these funds with the general fund or a fund used to achieve a
similar purpose.
4.
Determine which funds will be major funds per the criteria listed above.
Note: Currently we have used the 2003 CAFR figures until the 2004 modified trials are
completed.
5.
Determine if any revenue received by the County has a portion or is totally designated for another
government, a non-profit organization or some other entity. The specifics should be reviewed on
a case by case basis, and may require either a) a budgetary adjustment to reclassify the
expenditures as “Intergovernmental” (A liability may be required for any portion of revenue held
to be expended on behalf of another entity, or b) a split of the fund to report the other entity’s
portion in an agency fund.