YORK PENNSYLVANIA COUNTY OF YORK COMPREHENSIVE ANNUAL FINANCIAL REPORT. For the year ended December PREPARED BY THE OFFICE OF THE CONTROLLER

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1 UTY F YRK YRK PESYLVAIA PREHESIVE AUAL FIAIAL REPRT Fo the ye ended Decembe PREPARED BY THE FFIE F THE TRLLER RBERT P GREE TRLLER

2 TABLE F TETS

3 UTY F YRK PESYLVAIA PREHESE AUAL FIAIAL REPRT FR THE YEAR EDED DEEBER ITRDUTRY SETI Lette oftnsmittl TABLE F TETS Pge o ounty ofyok gniztionl ht8 ounty ofyok fficils9 p ofyok ounty 10 etificte ofachievement fo Excellence in Finncil Repoting 1 l l FIAIAL SETI Independent Auditos Repot 13 ngement s Discussion nd Anlysis 17 Bsic Finncil Sttements 31 Sttement ofet Assets 32 Sttement ofactivities 33 Blnce Sheet Govenmentl Funds 34 Reconcilition ofthe Blnce Sheet of Govenmentl Funds to the Sttement of et Assets 35 Sttement ofrevenues Expenditues nd hnges in Fund Blnces Govenmentl Funds 36 Reconcilition ofthe Sttement of Revenues Expenditues nd hnges in Fund Blnces ofgovenmentl Funds to the Sttement ofactivities 37 Sttement of Fund et Assets Deficit Entepise Funds 38 Sttement of Revenues Expenses nd hnges in Fund et Assets Deficit Entepise Funds 39 Sttement of sh Flows Entepise Funds 40 Sttement offiduciy et Assets Fiduciy Funds 41 Sttementof hnges in Fiduciy et Assets Pension Tust Fund 42 ombining Sttement ofet Assets Discetely Pesented omponent Units 43 ombining Sttement ofactivities Discetely Pesented omponent Units 44 otes to Finncil Sttements 45 Requied Supplementy Infomtion 117 Schedule ofemploye ontibutions nd Funding Pogess 118 Benefits the thn Pensions 119 Schedule of Funding Pogess fo Postemployment Schedule ofrevenues Expenditues nd hnges in Fund Blnces Budget nd Actul Genel Fund 120 Schedule ofrevenues Expenditues nd hnges in Fund Blnces Budget nd Actul Yok Helthhoices ngement Fund 121 Schedule ofrevenues Expenditues nd hnges in Fund Blnces Budget nd Actul entl Helth entl Retdtion Fund 122 Schedule ofrevenues Expenditues nd hnges in Fund Blnces Budget nd Actul hilden nd Youth Fund 123

4 UTY F YRK PESYLVAIA PREHESIVE AUAL FIAIAL REPRT FR THE YEAR EDED DEEBER TABLE F TETS TIUED Pge o Schedule ofrevenues Expenditues nd hnges in Fund BlncesBudget nd Actul ommunity Development Block Gnt Fund124 otes to Requied Supplementy Infomtion125 the Supplementy Infomtion127 ombining nd Individul Fund Finncil Sttements nd Schedules128 ombining Blnce Sheet onmjo Govenmentl Funds 130 ombining Sttement of Revenues Expenditues nd hnges in Fund Blnces Deficit ounjo Govenmentl Funds 132 Schedule ofrevenues Expenditues nd hnges in Fund Blnces Budget nd Actul Liquid Fuels Fund 134 Schedule ofrevenues Expenditues nd hnges in Fund Blnces Budget nd Actul Domestic Reltions Fund 135 Schedule ofrevenues Expenditues nd hnges in Fund BlncesBudget nd Actul ompehensive Sevices to the Aged Fund136 Schedule ofrevenues Expenditues nd hnges in Fund Blnces Budget nd Actul Humn Sevices Fund 137 Schedule ofrevenues Expenditues nd hnges in Fund BlncesBudget nd Actul Dug nd Alcohol Fund 138 Schedule of Revenues Expenditues nd hnges in Fund Blnces Budget nd Actul Adms Helthhoices ngement Fund139 Schedule ofrevenues Expenditues nd hnges in Fund Blnces Budget nd Actul Judicil Assistnce Gnt Fund 140 Schedule ofrevenues Expenditues nd hnges in Fund BlncesBudget nd Actul En It Fund 141 Schedule ofrevenues Expenditues nd hnges in Fund Blnces Budget nd Actul Affodble Housing Fund 142 Schedule ofrevenues Expenditues nd hnges in Fund Blnces Budget nd Actul Wetheiztion Fund 143 Schedule ofrevenues Expenditues nd hnges in Fund Blnces Budget nd Actul Downtown Hnove Impovement Fund 144 Schedule ofrevenues Expenditues nd hnges in Fund Blnces Budget nd Actul ARRA Wetheiztion Fund 145 ombining Sttementof hnges in Assets nd Libilities Agency Funds146 ombining Sttement ofhnges in Assets nd Libilities Row ffices148 ombining Blnce Sheet Agency Funds 149 ii

5 UTY F YRK PESYLVAIA PREHESIVE AUAL FIAIAL REPRT FR THE YEAR EDED DEEBER TABLE F TETS TIUED Pm STATISTIAL SETI et Assets by omponent Lst Ten Yes 151 hnges in et Assets Lst Ten Yes 152 Govenmentl Activities Tx Revenues by Souce Lst Ten Yes ccul 154 Fund Blnces ofgovenmentl Funds Lst Ten Yes 155 hnges in Fund Blnces ofgovenmentl Funds Lst Ten Yes 156 Genel Govenmentl Expenditues by Function Lst Ten Yes 157 Genel Govenmentl Revenues by Souce Lst Ten Yes 158 Govenmentl Funds Tx Revenues by Souce Lst Ten Yes modified ccul 159 Popety Vlues Lst Ten Yes 160 Assessed nd Estimted Actul Vlue oftxble Popety Lst Ten Yes 161 Rel Estte illge Rtes Diect nd velpping Govenments Lst Ten Yes 162 Popety Tx Rtes Diect nd velpping Govenments Lst Ten Yes 163 Pincipl Popety Txpyes 165 Rel Estte Txes Levied nd ollected Lst Ten Yes 166 Rtio of utstnding Debt by Type Lst Ten Yes 167 Rtio ofgenel bligtion Debt to Assessed Vlue of Rel Estte nd Genel bligtion Debt Pe pit Lst Ten Yes 168 Diect nd velpping Govenmentl Activities Debt 169 omputtion of Legl Debt gin Lst Ten Yes 172 Demogphic nd Economic Sttistics Lst Ten Yes 174 Pincipl Employes 175 Employees by Function Pogm Lst Ten Yes 176 peting Indictos by Function Lst Ten Yes 177 pitl Asset Sttistics by Function Lst Ten Yes 181 iii

6 This pge intentionlly left blnk iv

7 ffice of ounty ontolle Robet P Geen ontolle Deboh K yes Deputy ontolle 28 Est ket Steet Room 232 Yok Pennsylvni Voice Fx ounty of Yok Pennsylvni June T THE ISSIERS F YRK UTY PESYLVAIA The ompehensive Annul Finncil Repot AFR egding the ounty of Yok Pennsylvni fo the fiscl ye ended Decembe is submitted heewith This AFR ws peped by the ounty ontolle s ffice Responsibility fo both the ccucy of the pesented dt nd the completeness nd finess of the pesenttion including ll disclosues ests with the ounty We believe the dt s pesented is ccute in ll mteil espects tht it is pesented in mnne designed to fily set foth the finncil position nd chnges in finncil position of the ounty s mesued by the finncil ctivity of its vious funds nd tht ll disclosues necessy to enble the ede to gin cle undestnding of the ounty s finncil ffis hve been included The ogniztion fom nd the contents of this AFR the ccompnying finncil sttements nd the sttisticl tbles wee peped in ccodnce with the stndds estblished by the Govenmentl Accounting Stndds Bod GASB the Govenment Finnce ffices Assocition GFA the Ameicn Institute of etified Public Accountnts AIPA ounty ode ofthe ommonwelth of Pennsylvni nd the ngement s discussion nd nlysis DAimmeditely follows the independent udito s epot nd povides ntive intoduction oveview nd nlysis of the bsic finncil sttements conjunction with it The D A is complement to this lette of tnsmittl nd should be ed in

8 Pofile of the Govenment This AFR includes ll funds of the ounty The ounty povides full nge of sevices These sevices include the cout system pison nusing home 911 emegency opetions cente nd humn sevice pogms onsistent with the guidnce contined in GASB 39 Detemining Whethe etin gniztions e omponent Units n mendment of GASB 14 The Repoting Entity the citei used by the ounty to evlute whethe dditionl entities should be included in the ounty s epoting entity s component units includes whethe the ounty cn impose its will on these entities nd whethe these entities bing the ounty finncil benefit o buden The component units included in the epoting entity e the Yok ounty Solid Wste nd Refuse Authoity YSWRA the Yok ounty Industil Development Authoity YIDA the Yok ounty Liby System YLS nd the Yok ounty Plnning ommission YP The ctivities ofthe Fie hiefs nd Fie Fightes Assocition ofyok ounty FFFAY the Histoicl Society of Yok ounty HSY the Yok ounty onvention nd Touist Bueu YTB the Yok ounty Emegency edicl Sevices Tining Institute YESTI the Yok ounty Industil Development opotion YID the Yok ounty onsevtion Distict YD the Yok ounty Ril Til Authoity YRTA the Penn Stte oopetive Extension Sevice PSES the Yok ounty Tnspottion Authoity YTA nd the Genel Authoity of Southcentl Pennsylvni GASP hve not met the finncil ccountbility citei of GASB 39 nd e ccodingly excluded fom this AFR the elted ogniztions tht hve been excluded e the Yok ounty Pivte Industy ouncil YPI the Yok ounty Hospitl Authoity YHA nd the Yok ounty Ai Tnspottion Authoity YATA The ounty ommissiones e esponsible fo ppointing the membes of the bod fo these ogniztions but the ounty s ccountbility extend beyond mking ppointments does not Locl economy jo industies locted within the govenment s boundies include infomtion nd pofessionl sevices wholesle nd etil tde mnufctuing fims eduction sevices nd helth ce A divesity of industy nd the poximity to Hisbug Bltimoe Wshington nd Phildelphi in the nothesten coido hs helped in dynmic economic gowth The loction ofyok ounty povides two bedoom communities ne community flls in the nothen egion nd tvels to Hisbug fo wok nd the southen egion community tvels to Bltimoe The ounty is seventh in the ommonwelth of Pennsylvni in new home constuction with theyok Hnove egion gowing t fst pce 2

9 As the tionl economy hs fllen into decline jobs hve become scce nd compny lyoffs hve incesed Although in the lst ye Yok ounty hs done bette thn most economies The ounty s unemployment te s of Decembe 2011 ws 71 decese of08 fom s unemployment te of79 The ommonwelth of Pennsylvni nd Decembe 2010 tionl unemployment tes fo Decembe 2011 wee76nd85espectively decesed fom 2010 Yok ounty ws 05 lowe thn the Stte tionl te which both nd 14 lowe thn the Jobs e impotnt but sly is lso lge fcto in whee fmilies will live A lge pt of Yok ounty s gowth is fom the Bltimoe e binging with it highe housing nd sevice costs Yok ounty slies e lowe thn the stte vege nd the diffeence in the popultion gowth te between the county nd the stte hs cused n even lge gp in slies ove the pst decde The ounty in the pst hs dded jobs to djust to the incese in popultion but fctos such s ising costs nd the lck of incese in slies detemines wht fmilies cn ffod whee they will live nd wok Long tem Finncil Plnning Unssigned fund blnce in the genel fund ws90 of totl genel fund evenues t Decembe The ounty dopted foml Fund Blnce Policy in 2011 to be complint with GASB Sttement o 54 Yok ounty is dedicted to mintining esonble fund blnce sufficient to mitigte cuent nd futue finncil isks nd to ensue stble tx tes The policy llows the ounty to effectively ect with existing esouces to emegency situtions nd unnticipted events It lso limits the size of tx nticiption notes mintins o impoves stong bond ting theeby educing futue inteest expense nd execises good fiscl mngement by pemitting the development of moe esponsible nd esponsive long tem finncil pln The ounty infomlly budgets to ppoximte bekeven evenues nd expenses on n nnul bsis nd to etin consistent mount of unssigned fund blnce fom ye to The ounty is not cuently plnning ny significnt inceses in opetions o mjo ye pojects othe thn those ledy in pogess Relevnt Finncil Policies Fo thee consecutive yes in ow nd 2011 budgety guidelines weeissued fo ll deptments so tht the ounty could keep the sme level ofsevice without incesing txes With the decline of the economy the ounty ofyok did not wnt to plce dditionl buden on the txpyes With the exclusion ofsly inceses ll wee deptments tsked with little o no inceses in deptmentl expenditues In 2011 the ounty ofyok dopted Debt ngement Policy The Debt ngement Policy consists of guidelines nd diectives pplicble to the ongoing finncing of cpitl expenditues nd tx nticiption boowings The objectives of the policy is to ssue tht the ounty incus debt only when ppopite nd with long tem pespective to minimize inteest tes nd issunce costs ssocited with the debt to minimize the length nd totl debt sevice cost ove 3

10 the life of debt issue nd to peseve finncing flexibility nd debt cpcity fo futue Bods of ommissiones jo Inititives Fmily Goup Decision king Fmily Goup Decision king is n evidence bsed ppoch tht gives uthoity to nd empowes fmilies by llowing them to dw on fmily expeiences knowledge nd esouces to cete nd implement plns tht povide fo the sfety pemnency nd well being of thei fmily Yok ounty hs been vey successful in utilizing this poven pctice to chieve pemnency ensue sfety nd educe tuncy t highe levels fo childen while ultimtely educing costs fo the county by In eliminting unnecessy plcements 2010 Yok ounty begn poviding this sevice diectly with even gete success Binging the sevice intenlly hs led to supeio qulity of sevice nd incesed ccessibility to the Humn Sevice gencies esulting in bette outcomes onflict Attoney Pnel In 2010 the Yok ounty out of ommon Ples unde the ledeship of then Pesident Judge Renn nd Judge Thompson implemented onflict Attoney Pnel in ode to educe the esclting cost ofthid pty contcted specil counsel fees The ounty ofyok ws incuing ove12 million of specil counsel fees nnully fo ttoneys who epesented indigent clients who could not be defended by the Public Defende s ffice due to conflict of inteest pnel is compised of eleven ttoneys ssigned to hndle ciminl nd juvenile delinquency cses nd two ttoneys to hndle mentl helth elted cses Pnel ttoneys e compensted t n nnul sly of nd espectively nd e ssigned fixed numbe of cses on n nnul bsis The implementtion of the onflict Attoney Pnel hs been instumentl in educing out ppointed thid pty ttoney fees by ppoximtely ye The Wok Relese Fcility The ounty of Yok hs long been ecognized fo its pogessive ltentive sentencing pogms designed to void inccetion fo non violent offendes ehbilitte inmtes nd educe ecidivism Among the moe effective pogms hs been the Pison Wok Relese pogm Inmtes who exhibit good behvio nd demonstte willingness to integte bck into the community e given the oppotunity to wok outside the pison envionment with ptneing businesses nd community ogniztions With cuent cpcity of 150 inmtes housed in minimum secuity fcility the Wok Relese pogm cnnot ccommodte ll those who wish to pticipte To expnd the pogm the ounty hs cquied sq foot popety djcent to the Pison fcility A 69 million enovtion poject is cuently undewy to econfigue the popety to house up to 300 wok elese inmtes in minimum housing ngement tht will lso fcilitte the necessy suppot nd dministtive functions 4

11 Yok ounty Tetment outs The Yok ounty Tetment outs stted with the implementtion of the Dug Tetment out in 1997 followed by the entl Helth Tetment in 2005 DU Tetment out in 2010 nd the Vetens Tetment out in 2012 As of Decembe clients hve gduted fom Yok ounty Tetment out Pogm In 2011 lone ove jil dys wee sved esulting in n ovell cost svings of to the ounty Seventy five pecent of the 2011 gdutes wee employed t the time of gdution Sixty one pecent of the gdutes pid in full thei costs nd estitution with the emining gdutes locked into pyment plns with the ounty ofyok The ecidivism te is 26 which is dmticlly less thn the ntionl vege lients e equied to hve thei high school diplom GED o bsic eding skills in ode to gdute Intngible benefits fo the gdutes include eunifiction with thei fmilies including thei childen nd becoming poductive positive membe of society The Dug Tetment out ws selected by the tionl Dug out Institute s one of ten tionl ento outs in the tion nd povides tining to couts which e stting such cout Vetens out Resulting fom ou mility opetions in Iq nd Afghnistn n estimted Vetens unde the ge of25 suffe fom substnce buse o mentl helth disode nd these dignoses hve incesed nely 40 pecent since 2004 Left unteted they cn diectly led to homelessness nd involvement in the ciminl justice system outs ound the county e epoting n incese in the numbe of Vetens they e seeing nd in esponse e ceting Vetens Tetment outs Vetens Tetment outs e hybid Dug nd entl Helth outs tht ecognize the unique mility cultue while ddessing distinct Veten issues such spost tumtic Stess Disode Tumtic Bin Injuy nd ility Sexul Tum The Vetens Tetment out seeks to divet eligible veten defendnts with substnce dependency nd o mentl illness tht e chged with ciminl offense to specilized ciminl cout docket Vetens e identified though sceening nd ssessments The vetens voluntily pticipte in judicilly supevised tetment pln tht tem ofcout stff veten helth ce pofessionls veten pee mentos Alcohol Dug helth ce pofessionls nd mentl helth pofessionls develop with the veten Upon successful completion of the pogm pending chges mybe educed o dopped depending on thei seveity DUI out Expnsion In ely 2011 the iminl Justice Advisoy Bod JAB t the equest of Pesident Judge Stephen Linebugh decided to mke the mngement of DUI cses pioity becuse they one epesent thid of ou ciminl cse lod The JAB fomed colition of stkeholdes including the ounty ommissiones out of ommon Ples Judges Distict out Judges out Administtion the lek of outs the Distict Attoney s ffice the Public Defende s ffice the Pobtion Deptment the Yok 5

12 ounty Pison Yok Adms Dug nd Alcohol the Sheiff s ffice the Yok ounty Police hiefs Assocition nd vious othe lw enfocement gencies JAB s eview ofthe poblem eveled tht ppoximtely 25 of offendes wee epet offendes A close look t these cses lso eveled n oppotunity to focus on impoving public sfety nd poviding these offendes with n oppotunity fo tetment All individuls stopped fo DUI e sceened nd if they e epet offendes they will be fitted with n lcohol monitoing bcelet within dys of thei stop The weing ofthis bcelet nd stying lcohol fee will be condition ofthei bil The pevious pocedue llowed defendnts to emin fee without estiction until they wee sentenced u expeience hs been tht most ofthese folks will cndidly dmit tht without the bcelet they would hve continued to dink nd dive With the new pogm ech individul is lso equied s condition of bil to obtin dug nd lcohol evlution nd comply with tetment Bnkuptcy Tustee Heings ofjustice in The Bnkuptcy Tustee Pogm ws estblished by the United Sttes Deptment the 1970 s fo the pupose of hving people who filed Bnkuptcy ppe befoe n ppointed Tustee to nswe questions egding thei finncil cicumstnces nd bility to py debt Those heings hve been conducted in the pst in the Yok ounty Judicil ente Jnuy e now being conducted in the Yok ounty Administtion ente nd since esidents who hve filed fo By conducting these heings loclly those Yok ounty Bnkuptcy s well s thei ttoneys e llowed to ttend the heing within Yok ounty insted ofhving to tvel to Hisbug to ppe t heing in the Fedel Building ot only is this significnt convenience fo the esidents ofyok ounty but it is moe cost effective nd efficient wy of hndling these heings The svings on gs is consideble All of this esults in bette sevice to the Yok ounty esidents who e ledy fcing significnt finncil hdships s most Bnkuptcies e cused by job loss illness nd divoce with the esulting foeclosues nd loss ofothe ssets Awds nd Acknowledgements The Govenment Finnce ffices Assocition GFA wded etificte of Achievement fo Excellence in Finncil Repoting to the ounty of Yok fo its compehensive nnul finncil epot AFR fo the fiscl ye ended Decembe This is the twentieth consecutive ye tht Yok ounty hs chieved this pestigious wd In ode to be wded etificte of Achievement the govenment hd to publish n esily edble nd efficiently ognized compehensive nnul finncil epot tht stisfied both genelly ccepted ccounting pinciples nd pplicble legl equiements A etificte ofachievement is vlid fo peiod of one ye only AFR continues to meet the etificte of Achievement Pogm s equiements submitting it to the GFA to detemine its eligibility fo nothe cetificte We believe tht ou cuent nd we e 6

13 The completion of this AFR epesents the twenty fist time Yok ounty hs peped such epot nd demonsttes commitment to continue the excellence in finncil epoting peviously ecognized It could not hve been completed in such no on compehensive mnne timely bsis without the input nd suppot fom numbe of people whom I wish to cknowledge nd expess my thnks nd ppecition to now Felici Dell Diecto of the Yok ounty Plnning ommission John Fedo Diecto hief Assesso of the Yok ounty Assessment ffice the Yok ounty school disticts nd locl municiplities nd especilly to Deboh yes Deputy ontolle nd ll the employees on my stff who hve contibuted on dily bsis to mking this epot possible Sinceely Robet P Geen ontolle 7

14 m f z U f c o ts m y 3 o yo i o o 8 Y p U m c Z i v f0 J V in o w fn y c 0 0 d ti U 0 Q d U w Z W Z W V W DD Z U Y ts w T 1 j d Q V i 7 Z e0 f0 7 U U Q o U in Q l U U Z ts p U U to Q w Q to T w t U m Z c v E m Q d U 2 7 m c e w y T p f4 Q d y L y U U d U U H

15 YRK UTY FFIIALS Decembe JUDIIARY URT F PLEAS PRESIDET JUDGE JUDGE JUDGE JUDGE JUDEG JUDGE JUDGE JUDGE JUDGE JUDGE JUDGE JUDGE JUDGE HRABLE STEPHE P LIEBAUGH HRABLE JSEPH ADAS HRABLE PEY L BLAKWELL HRABLE IHAEL E BRTER HRABLE JH H HRISTER HRABLE SHERYL A DREY HRABLE THAS H KELLEY VI HRABLE JH S KEEDY HRABLE ARIA USTI K HRABLE HARRY ESS HRABLE RIHARD K RE HRABLE GREGRY SYDER HRABLE JHW THPS JR ELETED UTY FFIIALS UTY ISSIER HAIRPERS UTY ISSIER UTY ISSIER UTY TRLLER UTY RER UTY TREASURER RERDER F DEEDS REGISTER F WILLS LERK F URTS PRTHTARY SHERIFF DISTRIT ATTREY STEVE HRISTER HRISTPHER B REILLY P DUGLAS HKE RBERT P GREE BARRY L BLSS BARBARA L BAIR RADI L REISIGER BRADLEY JABS DALD RSHELL JR PAELA S LEE RIHARD P KEUERLEBER III THAS L KEAREY 9

16 WEALTH F PESYLVAIA YRK UTY 10

17 etificte of Achievement fo Excellence in Finncil Repoting Pesented to ounty of Yok Pennsylvni Fo its ompehensive Annul Finncil Repot fo the Fiscl Ye Ended Decembe A etificte of Achievement fo Excellence in Finncil Repoting is pesented by the Govenment Finnce ffices Assocition of the United Sttes nd nd to govenment units nd public employee etiement systems whose compehensive nnul finncil epots AFRs chieve the highest stndds in govenment ccounting nd finncil epoting e dn Ex uttit 11

18 This pge intentionlly left blnk 12

19 Zelenkofske Axelod LL IDEPEDET AUDITRS REPRT ounty ommissiones of Yok ounty Yok Pennsylvni We hve udited the ccompnying finncil sttements of the govenmentl ctivities the business type ctivities the ggegte discetely pesented component units ech mjo fund nd the ggegte emining fund infomtion of the UTY F YRK s of nd fo the ye ended Decembe which collectively compise the finncil sttements s listed in the tble of contents UTY F YRK s bsic These finncil sttements e the esponsibility of the UTY F YRK s mngement u esponsibility is to expess opinions on these finncil sttements bsed on ou udit We did not udit the discetely pesented component units finncil sttements fo the Yok ounty Solid Wste nd Refuse Authoity the Yok ounty Industil Development Authoity nd the Yok ounty Plnning ommission which epesent nd 894of the ssets net ssets nd evenues espectively of the ggegte discetely pesented component units Those finncil sttements wee udited by othe uditos whose epots theeon hve been funished to us nd ou opinion insof s it eltes to the mounts included fo those ggegte discetely pesented component units is bsed upon the epots of the othe uditos We conducted ou udit in ccodnce with uditing stndds genelly ccepted in the United Sttes of Ameic nd the stndds pplicble to finncil udits contined in Govenment Auditing Stndds issued by the omptolle Genel of the United Sttes The finncil sttements of the Yok ounty Solid Wste nd Refuse Authoity the Yok ounty Industil Development Authoity nd the Yok ounty Liby System wee not udited in ccodnce with Govenment Auditing Stndds Those stndds equie tht we pln nd pefom the udit to obtin esonble ssunce bout whethe the finncil sttements e fee of mteil missttement An udit includes exmining on test bsis evidence suppoting the mounts nd disclosues in the finncil sttements An udit lso includes ssessing the ccounting pinciples used nd significnt estimtes mde by mngement s well s evluting the ovell finncil sttement pesenttion We believe tht ou udit nd the epots of othe uditos povide esonble bsis fo ou opinions In ou opinion bsed on ou udit nd the epots of othe uditos the finncil sttements efeed to bove pesent fily in ll mteil espects the espective finncil position of the govenmentl ctivities the business type ctivities the ggegte discetely pesented component units ech mjo fund nd the ggegte emining fund infomtion of the UTY F YRK s of Decembe nd the espective chnges in finncil position nd whee pplicble csh flows theeoffo the ye then ended in confomity with ccounting pinciples genelly ccepted in the United Sttes ofameic Hisbug Lehigh Vlley Phildelphi Pittsbugh 830 Si Thoms out Suite West Hmilton Steet 2370 Yok Rod Suite A cknight E Dive Suite 3805 Hisbug PA Allentown PA Jmison PA Pittsbugh PA Fx Fx Fx Fx

20 Zelenkofske Axelod LL ounty ommissiones ounty of Yok Yok Pennsylvni As descibed in ote 1 povisions of Govenmentl Accounting to the finncil sttements in 2011 the UTY F YRK dopted the Stndds Bod s Sttement o 54 Fund Blnce Repoting nd Govenmentl Fund Type Definitions nd Sttement o 59 Finncil Instuments mnibus In ccodnce with Govenment Auditing Stndds we hve lso issued ou epot dted June on ou considetion ofthe UTY F YRK s intenl contol ove finncil epoting nd ou tests of its complince with cetin povisions of lws egultions contcts nd gnt geements nd othe mttes The pupose of tht epot is to descibe the scope of ou testing of intenl contol ove finncil epoting nd complince nd the esults of tht testing nd not to povide n opinion on the intenl contol ove finncil o on epoting complince Tht epot is n integl pt of n udit pefomed in ccodnce with Govenment Auditing Stndds nd should be consideed in ssessing the esults of ou udit Accounting pinciples genelly ccepted in the United Sttes of Ameic equie tht mngement s discussion nd nlysis schedule of employe contibutions nd funding pogess schedule of funding pogess fo postemployment benefits othe thn pensions nd budgety compison schedules on pges 17 though 29 pge 118 pge 119 nd pges 120 though 124 be pesented to supplement the bsic finncil sttements Such infomtion lthough not pt of the bsic finncil sttements is equied by the Govenmentl Accounting Stndds Bod who consides it to be n essentil pt of finncil epoting fo plcing the bsic finncil sttements in n ppopite opetionl economic o histoicl context We hve pplied cetin limited pocedues to the equied supplementy infomtion in ccodnce with uditing stndds genelly ccepted in the United Sttes of Ameic which consisted of inquies of mngement bout the methods of peping the infomtion nd comping the infomtion fo consistency with mngement sesponses to ou inquiies the bsic finncil sttements nd othe knowledge we obtined duing ou udit of the bsic finncil sttements We do not expess n opinion o povide ny ssunce on the infomtion becuse the limited pocedues do not povide us with sufficient evidence to expess n opinion o povide ny ssunce u udit ws conducted fo the pupose of foming opinions on the finncil sttements tht collectively compise the UTY F YRK s finncil sttements s whole The intoductoy section combining nd individul nonmjo fund finncil sttements nd budget nd ctul schedules nd sttisticl section e pesented fo the puposes of dditionl nlysis nd e not equied pt ofthe finncil sttements The combining nd individul nonmjo fund finncil sttements nd budget nd ctul schedules e the esponsibility of mngement nd wee deived fom nd elte diectly to the undelying ccounting nd othe ecods used to pepe the finncil sttements The infomtion hs been subjected to the uditing pocedues pplied in the udit ofthe finncil sttements nd cetin dditionl pocedues including 14

21 Zelenkofske Axelod LL ounty ommissiones ounty of Yok Yok Pennsylvni comping nd econciling such infomtion diectly to the undelying ccounting nd othe ecods used to pepe the finncil sttements o to the finncil sttements themselves nd othe dditionl pocedues in ccodnce with uditing stndds genelly ccepted in the United Sttes of Ameic In ou opinion the infomtion is fily stted in ll mteil espects in eltion to the finncil sttements s whole The intoductoy nd sttisticl sections hve not been subjected to the uditing pocedues pplied in the udit of the bsic finncil sttements nd ccodingly we do not expess n opinion o povide ny ssunce on them ZELEKFSKE AXELRD LL Hisbug Pennsylvni June

22 This pge intentionlly left blnk 16

23 ounty of Yok Pennsylvni ngement s Discussion nd Anlysis Intoduction The following discussion nd nlysis of the ounty ofyok s finncil sttements povides n oveview of the finncil pefomnce fo the fiscl ye ended Decembe It is ecommended tht it be ed in conjunction with the bsic finncil sttements nd the ccompnying notes to those sttements in ode to obtin thoough undestnding of the ounty ofyok s finncil condition s of Decembe etin eclssifictions wee mde to pio ye mounts to confom to the cuent ye pesenttion Finncil Highlights The ounty hd of govenmentl ctivities genel obligtion debt outstnding s of Decembe This epesents n incese of o16 fom the pevious ye The incese petins to debt issued of70 million tht ws offset by pincipl pyments of 40 million Business type ctivities genel obligtion debt decesed s esult of pincipl pyments in the mount of16 million As of Decembe the business type ctivities genel obligtion debt outstnding ws The ssets ofthe ounty s govenmentl ctivities exceeded its libilities s ofdecembe by net ssets f this mount thee ws deficit of unesticted net ssets of Yok ounty s totl pimy govenment net ssets decesed by 205 million et ssets ofthe govenmentl ctivities decesed by 21 million o million elted to the decese in the fi mket vlue ofinvestment deivtives 31 million fo the incese in the genel obligtions debt 30 million fo the nnul equied contibution tht ws not funded fo PEB benefits in the cuent ye nd06 million fo the unfunded nnul equied contibution AR to the pension pln The emining decese is futhe detiled on pge 21 of this D A The net ssets of the business to the type ctivities incesed by06 million o62 The incese ws due pimily eduction of genel obligtion debt nd libility fo wokes compenstion of 16 million nd06 million espectively offset by14 million nnul equied contibution tht wsnot funded fo PEB benefits in the cuent ye At the end of the fiscl ye Yok ounty s govenmentl funds epoted combined ending fund blnces of decese of in compison with the pio ye Appoximtely 341 of this totl mount is vilble fo spending t the govenment s discetion unssigned fund blnces within the boundies set foth in the govenmentl fund s pupose which is consistent with pio yes The mjoity of this decese is eflected in the Genel Fund o 128decese fom the pio ye esulting fom highe expenditues nd tnsfes out 17

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