Prepare a descriptive county-wide financial analysis.

COUNTY-WIDE

Lucas County, Ohio, presented the following within its management’s discussion and analysis with its comprehensive annual financial report for the fiscal year ended December 31, 2008. It was presented as part of the county-wide financial analysis.

	Governmental   Activities	Business-type   Activities	Governmental   Activities	Business-type   Activities	2008	2007
	2008	2008	2007	2007	Total	Total
Assets:
Current   and other assets	$465,692,320	$23,580,359	$392,267,231	$23,854,224	$489,272,679	$416,121,455
Capital   assets, net	265,740,783	108,392,178	247,770,865	111,642,209	374,132,961	359,413,074
Total   assets	731,433,103	131,972,537	640,038,096	135,496,433	863,405,640	775,534,529
Liabilities:
Current   and other liabilities	284,282,922	1,122,228	165,720,719	1,193,268	285,405,150	166,913,987
Long-term   liabilities	104,584,424	29,158,098	110,400,647	30,152,147	133,742,522	140,552,794
Total   liabilities	388,867,346	30,280,326	276,121,366	31,345,415	419,147,672	307,466,781
Net   Assets:
Invested   in capital assets,   net of related debt	204,927,104	79,798,828	183,348,749	82,117,126	284,725,932	265,465,875
Restricted	96,492,587	—	104,994,749	—	96,492,587	104,994,749
Unrestricted	41,146,066	21,893,383	75,573,232	22,033,892	63,039,449	97,607,124
Total   net assets	$342,565,757	$101,692,211	$363,916,730	$104,151,018	$444,257,968	$468,067,748

Required

Prepare a descriptive county-wide financial analysis.