City of Upper Arlington, Ohio

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Popular Annual Financial Reports

2009 PAFR | 2008 PAFR | 2007 PAFR | 2006 PAFR | 2005 PAFR

The reasons residents choose to live in Upper Arlington are varied, but they often revolve around quality of life issues. Beautiful homes and safe neighborhoods, a strong sense of community, convenient location, first-rate schools and excellent City services combine to create an attractive, stable environment in which to live and raise a family. These positive attributes are the result of many years of community commitment and visioning, combined with solid financial planning from your local government entities.

Each year, members of the Finance Department produce a Popular Annual Financial Report, 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 annual report information provided here is drawn from detailed information found within the corresponding year 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. 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.

While the numbers in our Popular Annual Financial Reports come from an audited source, they are presented in an abridged, un-audited, non-GAAP format. Citizens who wish to review audited GAAP-basis financial statements can refer to the City's CAFR documents, also available in this section.