City of Upper Arlington, Ohio

Popular Annual Financial Reports

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Each year, members of the Finance Department are pleased to present the City of Upper Arlington's Popular Annual Financial Report for the previous year. The City of Upper Arlington was organized February 8, 1941 and is a home-rule, municipal corporation organized under the laws of the State of Ohio. The City provides through its departments the following services as authorized by its charter: public safety, public services, parks and recreation, and community development. This report is intended to present an accessible overview of the City's financial position and policies and its commitment to providing responsive services and programs in a fiscally responsible manner.

Inside this publication, we provide you with details of how the City's revenue is generated, where dollars are spent, and how the local economy impacts Upper Arlington's overall financial status. Above all, our goal is to provide you an opportunity to better understand the many financial aspects that affect your local government. The financial information provided here is drawn from detailed information found within the corresponding Comprehensive Annual Financial Report (CAFR).

The financial statements appearing in the comprehensive document are prepared in conformance with Generally Accepted Accounting Principles (GAAP) and audited by an independent auditing firm, receiving an unqualified (or clean) opinion. The numbers contained within the CAFR are obtained by employing the basis of accounting principles as prescribed by the Governmental Accounting Standards Board (GASB).  

In short, the highest standards of accounting principles are used to ensure full financial disclosure and accountability. Recognition of this commitment is evidenced by the City attaining the Certificate of Achievement for Excellence in Financial Reporting for 25 consecutive years from the Government Finance Officer's Association for its CAFR document.

While the numbers in the Popular Annual Financial Report come from an audited source, they are presented in an abridged, un-audited, non-GAAP format and do not include the City's discretely presented component unit, the Community Improvement Corporation. Citizens who wish to review audited GAAP-basis financial statements can refer to the City's 2016 CAFR.

Members of the Finance Department and Staff across the organization are proud to serve this fine community. We hope the Popular Annual Financial Report serves its purpose and helps assure you that every effort is made to manage the community's tax dollars wisely for the benefit of all.