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Home My WebLink AboutOrdinance 023-19RECORD OF ORDINANCES BARRETT BROTHERS - DAYTON, OHIO Form 6220S Ordinance No. 23-19 Passed AN ORDINANCE ADOPTING THE PROPOSED TAX BUDGET FOR FISCAL YEAR 2020 WHEREAS, Section 5705.28 of the Ohio Revised Code requires that City Council adopt a tax budget for the following year on or before July 15; and WHEREAS, Section 5705.30 of the Ohio Revised Code requires the tax budget to be filed with the County Auditor(s), as secretary to the budget commiSsion(s), on or before July 20; and WHEREAS, the filing of the tax budget with the County Auditor(s) entitles the City to participate in 'Local Government Funds" which are monies collected by the State of Ohio and shared with its various political subdivisions via the County(s). NOW, THEREFORE, E IT ORDAINED by the Council of the City of Dublin, State of Ohio, of the elected members concurring that: Section 1. The proposed 2020 tax budget hereto attached as an Exhibit, be and hereby is approved. Section 2. This ordinance shall tak under applicable law. / PasXe this day yor — Pre ATTEST: � 101 7" rdl—a-flM ffect on the earliest date permitted 2019. Clerk of Council AIN& IOffice of the City Manager C��y 'Dublin5200 Emerald Parkway * Dublin, OH 43017-1090 oPhone: 614-410-4400 *Fix: 614-410-4490 MCM0 To.s Members of Dublin Council From: Dana L. McDaniel, City Manag Date.w April 30, 2019 1-niftl'ated By: Angel L. Mumma, Director of Finance Matthew L. Stiffler, Deputy Finance Director Melody Kennedy, Budget Manager Re.: Ord*inance No. 23-19 — Adoptl"ng the Proposed Tax Budget for Hscall Year 2020 Executlove Summary In compliance with the Ohio Revised Code (ORC) Section 5705.28, submitted for your approval is the proposed tax budget for the 2020 fiscal year (calendar basis). The Ohio Revised Code mandates adoption of the tax budget by a political subdivision (taxing authority) no later than July 15th of each year for the next succeeding calendar year. The approved tax budget must be effective prior to filing with the office of the County Auditor, and must be filed with the County Auditor (5705.30 ORC) no later than July 20th. The budgetary laws governing political subdivisions in the State of Ohio can be found in Section 5705 of the Ohio Revised Code. The tax budget is part of the tial stages of the Citys annual budgeting process, and represents the City"s first estimate of its anticipated financial condition, resources and expenditure needs for the coming year. Its primary purpose is to set property tax rates and allocate local government fund dollars. This submission covers the financial completion of calendar years 2017 and 2018, a forecast for calendar year 2019, and the projection for calendar year 2020. As City Council is aware, these forecasts and this submission is very preliminary as the Citys Operating Budget process does not begin until the third quarter of this fiscal year, for the next fiscal year. In no way does adoption of the tax budget grant any legal spending authority of public funds, or commit to any capital improvement projects for the 2020 fiscal year. This is not ?a Ap "ro r1ation measure. The tax budget includes the following columns as marked in the document on Exhibits I through IL Ord. 23-19 — Adopting the Proposed Tax Budget for Fiscal Year 2020 April 30, 2019 Page 2 (1) Description of the revenue or expenditure type. (2) Actual revenue and expenditure figures for calendar year 2017. (3) Actual revenue and expenditure figures for calendar year 2018. Exhibit III is used for all funds that do not derive any revenue from the general property taxes (ali funds `eon Exhibits I and II, construction funds and TIF Funds). Exhibit IV includes supplemental information for Capital Improvements for 2020 as well as the City's debt schedule. The Capital Improvements projection is reflected in the City's approved 2019-2023 Capital Improvements Program (excluding any expenses to be paid from bond issue), and the debt schedule is based on the projection for calendar year 2020, Prooertv Tax Distribution The Police /Safety Operating Fund, the Parkland Acquisition Fund, and the Capital Improvements Tax Fund receives property tax revenues. The allocation of the City's inside millage (also known as "unvoted" millage), a total of 1.75 mills, can be adjusted on an annual basis. As part of the 2019 — 2023 CIP review, City Council approved the same allocation where 80% (1.4 mills) of the property tax revenue from the City's "inside millage'rif is allocated to the Capital Improvements Tax Fund, with the remaining 20% (.35 mills) is allocated to the Parkland Acquisition Fund. Following is a history of approved allocations. Ord. 23-19 — Adopting the Proposed Tax Budget for Fiscal Year 2020 April 30, 2019 Page 3 2007- 2009 .95 Parkland Acquisition Fund .80 Capital Improvements Tax Fund 1.75 2010-2019 .35 Parkland Acquisition Fund 1.40 Capital Improvements Tax Fund 1.75 Other sources of revenue for the Parkland Acquisition Fund include a contribution from Washington Township ($50,000 annually from 2015 through 2024 in exchange for the city assuming ownership and maintenance for Kaltenbach Park), interest income, and repayments of advances from other funds. Currently, the only annual expenditure made from the Parkland Acquisition Fund is for payment of the debt service for the Coffman Park expansion. That debt is scheduled to retire in 2020. As of December 31, 2018, the fund balance In the Parkland Acquisition Fund was $1,443,109. All t-hings remaining unchanged, the fund balance is projected to remain relatively consistent through year 2020A In addition to the revenue generated from the City's 1.75 mills from inside millage, the City receives revenue from 1.20 mills of voted millage, which is credited to the Safety Fund for police operations. The current effective rates for residential/agriculture and commercial millage is 0.183360 and 0.302707,, respectively. For every $100,000 in valuation, those rates translate into taxes of $6.42 for residential/agriculture properties and $10.59 for commercial properties. April and October are the two largest months in which income tax revenue is received. Through March 2019, year-to-date income tax revenues were up 3.05% over the same time period in 2018, mostly due withholdings and individual taxes. Net profits were down roughly $130,800, or 10% I Ord. 23-19 — Adopting the Proposed Tax Budget for Fiscal Year 2020 April 30, 2019 Page 4 from March 31 of last year. Although these figures only represent Q1, they are consistent with what was anticipated when projecting the 2019 income tax revenues. Given that actual receipts are very close to the budgeted revenue, StaN does not recommend revising the 2019 projected income tax revenue at this time,, and are not projecting a change in tfie estimate for 2020. However, income tax revenues are monitored on a daily basis. If activity in the upcoming months warrants an adjustment to the estimate (up or down), Staff will inform City Council. When looking at the projected General Fund balance, it is important to remember that these figures assume that all funds appropriated 'ion 2019 and 2020 will be spent, which 'is never the case,. This budgeting method is consistent with the City's past practice of conservatively estimating both revenues and expenditures. On the expenditure side of the tax budget, in most cases, a modest 0-1% projected rate of growth 0 has been used to calculate 2020 operating expenditures. A 2% projected rate of growth was used for general operations payroll (excluding Police Service). While the proposed tax budget for FY 2020 reflects a very precursory review of revenue and expenditures for the upcoming year, staff continue to monitor actual revenue and expenditures for 2019, provide updated financial reports, and make current and future revenue and expenditure adjustments as necessary. Staff recommends passage of Ordinance 23-19 at the second rblic hearing on May 20, 2019. I Far all Aladvil e¢1WIiq school discounts, this Ruesw meet as aocpbE 4y the INonatvo Why DIOVIiI Counoll, TOImsnIP Tiullm. or Mm BmN) un ur Larure aW isN aM tee usual mut N cubmllreN A " county Auditor on or eeMe July Thn. FAILURE TO COMPLY WITH SECTION SR5.34 00.E SRALL RESULT IN LOW W LOCAL GOVERNMENT FUND SCHEDULE SUMMARYOf AMOUNTS REQUIRED fROMGENERAL PROPERTY TAX APPROVED BY BUDGET COMMISSION, AND COUNTY AUDITOR'S ESTIMATED RATES L or municipal use rot budget use for -OULIV Abner use FUND (Incl Use only those funds which are requesting general propery tax revenue) Budget Year Amount Requested of Bought Commission Insides Outside at BudgetV r� Amount AFUJI by Budget CommissionDerived Inside 10 MTI Limitation County Auditor's colo e Bought Year Tax Rate to be Levied Amount tobe From Irude 10 MIII Outed 10 Mill Levies Outside Limited BuQget Lima Bought 10 MIII Limitation Yea Year Columnl Column 2 Column 3 Column 4 Column 5 GOVERNMENT FUNDS XXXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX GENERAL FUND 0 0 0 POUCESAFETYOPERATING FUND 500,040 0 500,040 PARKLAND ACQUISITION 737,000 737,000 0 CAPITAL IMPROVEMENTS TAx FUND 2,050,700 2,050,700 0 PROPRIETARY FUNDS XXXXXXXX XXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXX FIDUCIARYFUNDS XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX TOTAL ALL FUNDS 4107 540 1 3, 587, 700 1 500,040 Chofix Nln, Ohio 425019 SCHEDULE B LEVIES OUTSIDE 10 MILL LIMITATION, EXCLUSIVE OF DEBT LEVIES FUND Maximum Rate Authorized to be Levied Tax Year County Auditor's Estimate of Yield of Levy (Carry to Schedule A, Column 3) GENERALFUND: Current Expense Levy authorized by voters on not exceed years. Authorized under Sect. R.C. Current Expense Levy authorized by voters on / / not exceed years. Authorized under Section. R.C. Current Expense Levy authorized by voters on / / not exceed years. Authorized under Section. R.C. Current Expense Levy authorized by voters on / / not exceed years. Authorized under Section. R.C. Current Expense Levy authorized by voters on / / not exceed years. Authorized under Section. R.C. not exceed years. Authorized under Section. R.C. Current Expense Levy authorized by voters on / / not exceed years. Authorized under Section. R.C. TOTAL GENERAL FUND OUTSIDE 10 MILL LIMITATION SPECIAL LEVY FUNDS POLICE/SAFETY FUND, Levy authorized by voters on 1111981 1.2 not to exceed ONGOING years. Authorized under Section R.C. FUND, Levy authorized by voters on / /11 not to exceed years. Authorized under Section R.C. FUND, Levy authorized by voters on / /11 not to exceed years. Authorized under Section R.C. FUND, Levy authorized by voters on not to exceed years. Authorized under Section R.C. FUND, Levy authorized by voters on / / not to exceed years. Authorized under Section R.C. City of Dublin, Ohio 4252019 FUND NAME: GENERAL FUND EXHIBIT I FUND TYPE/CLASSIFICATION: GOVERNMENTAL— GENERAL This Exhibit is to be used for the General Fund Only DESCRIPTION (1) For 2017 Actual (2) For 2018 Actual (3) Current Year Estimated for 2019 (4) Budget Year Estimated for 2020 (5) REVENUES XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX Local Taxes General Property Tax -- Real Estate 0 0 0 0 Tangible Personal Property Tax 0 0 0 0 Municipal Income Tax 65,630,150 66,090,159 64,050,000 64,050,000 Other Local Taxes 0 0 0 0 Total Local Taxes 65,630,150 66,090,159 64,050,000 64,500,000 Intergovernmental Revenues State Shared Taxes and Permits Local Government 293,943 232,870 215,220 215,220 Estate Tax 0 0 0 0 Cigarette Tax 535 522 425 500 Liquor and Beer Permits 68,334 75,177 60,000 60,000 Gasoline Tax 0 0 0 0 Library and Local Government Support Fund 0 0 0 0 Property Tax Allocation 0 0 0 0 Other Permits 7,336 8,756 10,000 10,000 Total State Shared Taxes and Permits 370,148 317,326 285,645 285,720 Federal Grants or Aid 0 47,897 0 0 State Grants or Aid 0 0 0 0 Other Grants or Aid 0 0 0 0 Total Intergovernmental Revenues 370,148 365,223 285,645 285,720 Special Assessments 0 0 0 0 Charges for Services 1,267,961 1,187,527 1,081,000 1,108,025 Fines, Licenses, and Permits 4,293,282 4,283,694 3,191,650 3,351,235 Miscellaneous 1,289,392 1,547,783 4,203,000 1,310,700 Other Financing Sources: Proceeds from Sale of Debt 0 0 0 0 Transfers 0 0 500,000 0 Advances 31,778,500 21,023,902 1,660,000 3,377,500 Other Sources (Sale of Capital Assets) 0 0 0 0 TOTAL REVENUE 104,629,432 94,498,288 74,971,295 73,933,180 City of Dublin, Ohio 4252019 FUND NAME: GENERAL FUND FUND TYPE/CLASSIFICATION: GOVERNMENTAL- GENERAL This Exhibit is to be used for the General Fund Only EXHIBIT I DESCRIPTION (1) For 2017 Actual (2) For 2018 Actual (3) Current YearBudget Estimated for 2019 (4) Year Estimated for 2020 (5) EXPENDITURES XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX Security of Persons and Property Personal Services 0 0 0 0 Travel Transportation 0 0 0 0 Contractual Services 220,952 199,950 290,600 290,600 Supplies and Materials 40,879 39,621 163,070 163,070 Capital Outlay 01 0 0 0 Total Security of Persons and Property 261,830 239,571 453,670 453,670 Public Health Services Personal Services 0 0 0 0 Travel Transportation 0 0 0 0 Contractual Services 387,444 428,732 466,430 466,430 Capital Outla 0 0 0 0 Total Public Health Services 387,444 428,732 466,430 466,430 Leisure Time Activities Personal Services 5,584,712 5,697,667 6,150,070 6,273,070 Travel Transportation 0 0 0 0 Contractual Services 1,524,586 1,425,909 2,194,900 2,194,900 Supplies and Materials 366,165 388,023 949,0551 949,055 Capital Outlay 10,189 6,562 20,300 20,300 Total Leisure Time Activities 7,485,652 7,518,160 9,314,325 9,437,325 Community Environment Personal Services 6,305,401 6,265,650 6,748,455 6,883,425 Travel Transportation 0 0 0 0 Contractual Services 1,250,331 1,198,426 2,366,680 2,366,680 Supplies and Materials 31,2831 39,278 57,885 57,885 Capital Outlay 0 0 0 0 Total Community Environment 7,587,015 7,503,354 9,173,020 9,307,990 Basic Utility Services Personal Services 705,013 680,832 716,180 730,505 Travel Transportation 0 0 0 0 Contractual Services 2,646,739 2,586,269 3,016,500 3,016,500 Supplies and Materials 1,7621 424 2,440 2,440 Capital Outlay 0 0 0 0 Total Basic Utility Services 3,353,514 3,267,526 3,735,120 3,735,120 City of Dublin, Ohio 4252019 FUND NAME: GENERAL FUND FUND TYPE/CLASSIFICATION: GOVERNMENTAL— GENERAL This Exhibit is to be used for the General Fund Only EXHIBIT I DESCRIPTION For 2017 (1) Actual (2) For 2018 Actual (3) Current Year Estimated for 2019 (4) Budget Year Estimated for 2020 (5) Transportation Personal Services 0 0 0 0 Travel Transportation 0 0 0 0 Contractual Services 0 0 0 0 Supplies and Materials 0 0 0 0 Capital Outlay 0 0 0 0 Total Transportation 0 0 0 0 General Government Personal Services 11,764,756 12,150,158 13,161,235 13,424,460 Travel Transportation 0 0 0 0 Contractual Services 7,039,947 6,740,310 10,319,580 10,319,580 Supplies and Materials 3,304,501 3,842,678 4,311,515 4,311,515 Capital Outla415,502 6,489,713 1,602,710 1,602,710 Total General Government 22,524,707 29,222,859 29,395,040 29,658,265 Debt Service Interest 0 0 0 0 Other Debt Service 0 0 0 0 Total Debt Service 0 0 0 0 Other Uses of Funds Transfers 19,433,285 23,193,050 19,480,000 20,000,000 Advances 31,368,932 20,605,000 1,830,000 0 Contingencies 29,245 51,298 150,000 150,000 Other Uses of Funds(Refunds/Incentives/Grants) 8,768,440 5,381,538 6,752,325 6,601,325 Total Other Uses of Funds 59,599,903 49,230,886 28,212,325 26,751,325 TOTAL EXPENDITURES 101,200,066 97,411,088 80,749,930 79,810,126 Revenues over/(under) Expenditures 3,429,366 (2,912,800) (5,778,635) (5,876,947) Beginning Cash Fund Balance 56,696,172 60,125,538 57,212,739 51,434,104 Ending Cash Fund Balance 60,125,538 57,212,739 51,434,104 45,557,157 Estimated Encumbrances (2,293,063) (4,076,544) 0 0 Estimated Ending Unencumbered Fund Balance 57,832,476 53,136,195 51,434,104 45,557,157 City of Dublin, Ohio 4252019 FUND NAME: SAFETY/POLICE OPERATING EXHIBIT II FUND TYPE/CLASSIFICATION: SPECIAL REVENUE To be used for any fund receiving property tax revenue except the General Fund. DESCRIPTION (1) For 2017 Actual (2) For 2018 Actual (3) Current Year Estimated for 2019 (4) Budget Year Estimated for 2020 (5) REVENUE XXXXXXXX XXXXXXXX XXXXXXXXX XXXXXXXX Local Taxes - Real Estate 458,159 473,680 509,940 509,940 Intergovernmental Revenue 80,439 84,428 51,500 80,000 Charges for Services 1,856,793 2,822,108 2,850,329 2,878,835 Miscellaneous 34,766 57,976 5,000 5,050 Other Financing Sources: Transfers 10, 580, 000 11, 830, 000 12, 680, 000 13, 200, 000 Other Sources 0 0 0 0 TOTAL REVENUE 13,010,158 15,268,193 16,096,769 16,673,825 EXPENDITURES (Identify each program and object code at the same level shown on (PROGRAM) (OBJECT) XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX Security of Persons and Property Personal Services 13,528,310 14,686,220 15,782,940 16,216,970 Travel/Transportation 0 0 0 0 Contractual Services 205,827 177,479 273,890 273,890 Supplies and Materials 182,440 245,261 352,770 350,000 Capital Outlay 16,798 47,940 51,325 50,000 Other Uses(Refunds and other misc) 3,372 5,382 5,655 5,655 TOTAL EXPENDITURES 13,936,747 15,162,282 16,466,580 16,896,515 Revenues Over (Under) Expenditures (926,589) 105,910 (369,811) (222,690) Beginning Cash Fund Balance 1,492,177 565,588 671,498 301,687 Ending Cash Fund Balance 565,588 671,498 301,687 78,997 Estimated Encumbrances (outstanding at end of year) (225,991) (220,247) 0 0 Estimated Ending Unencumbered Fund Balance 339,597 451,251 301,687 78,997 t=-JL=h=JL-== City of Dublin, Ohio 4252019 EXHIBIT II FUND TYPE/CLASSIFICATION: CAPITAL PROJECTS To be used for any fund receiving property tax revenue except the General Fund. DESCRIPTION (1) For 2017 Actual (2) For 2018 Actual (3) Current Year Estimated for 2019 (4) Budget Year Estimated for 2020 (5) REVENUE XXXXXXXX XXXXXXXX XXXXXXXXX XXXXXXXX Local Taxes* Property Tax — Real Estate/Personal Property 2,591,699 2,833,250 2,950,700 2,950,700 Municipal Income Tax (Note 1) 21,876,719 22,030,056 21,350,000 21,350,000 Intergovernmental Revenue 291,442 311,097 291,000 291,000 Fines, Licenses, and Permits 0 0 0 0 Miscellaneous 411,631 719,288 2,900,000 500,000 Other Financing Sources: Transfers 5,501,424 5,938,050 574,000 574,000 Other Sources -Advances 1,567,000 2,653,500 1,688,500 3,090,000 Proceeds from Bonds 0 0 0 0 TOTAL REVENUE 32,239,915 34,485,240 29,754,200 28,755,700 EXPENDITURES (Identify each program and object code at the same level shown on (PROGRAM) (OBJECT) XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX Contractual Services 24,458 44,778 47,000 47,000 Capital Outlay 22,247,037 24,161,291 25,005,000 17,980,000 Transfers 3,088,161 5,443,454 5,219,300 5,219,300 Advances 1,300,000 2,055,200 475,000 475,000 TOTAL EXPENDITURES 26,659,655 31,704,723 30,746,300 23,721,300 Revenues Over (Under) Expenditures 5,580,259 2,780,517 (992,100) 5,034,400 Beginning Cash Fund Balance 15,949,111 21,529,371 24,309,889 23,317,789 Ending Cash Fund Balance 21,529,371 24,309,889 23,317,789 28,352,189 Estimated Encumbrances (outstanding at end ofyear) (11,542,144) (9,550,291) 0 0 Estimated Ending Unencumbered Fund Balance 9,987,2271 14,759,598 23,317,789 28,352,189 City of Dublin, Ohio 4252019 FUND NAME: PARKLAND ACQUISITION EXHIBIT II FUND TYPE/CLASSIFICATION: CAPITAL PROJECT:To be used for any fund receiving property tax revenue except the General Fund. DESCRIPTION (1) For 2017 Actual (2) For 2018 Actual (3) Current YearBudget Estimated for 2019 (4) Year Estimated for 2020 (5) REVENUE XXXXXXXX XXXXXXXX XXXXXXXXX XXXXXXXX Local Taxes - Real Estate 647,882 708,243 737,000 737,000 Intergovernmental Revenue 122,856 127,766 115,500 115,500 Fines, Licenses, and Permits 0 0 0 0 Miscellaneous 0 9,536 0 0 Other Financing Sources: Transfers 0 0 0 0 Other Sources -Advances 0 0 0 0 Proceeds from Bonds 0 0 0 0 TOTAL REVENUE 770,738 845,545 852,500 852,500 EXPENDITURES (Identify each program and object code at the same level shown on (PROGRAM) (OBJECT) XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX Contractual Services 10,719 11,197 11,000 11,000 Capital Outlay 385,000 0 398,480 398,480 Transfers 238,820 239,540 240,520 210,000 Advances 200,000 350,000 210,000 210,000 TOTAL EXPENDITURES 834,539 600,737 860,000 829,480 Revenues Over (Under) Expenditures (63,801) 244,809 (7,500) 23,020 Beginning Cash Fund Balance 1,262,101 1,198,300 1,443,109 1,435,609 Ending Cash Fund Balance 1,198,300 1,443,109 1,435,609 1,458,629 Estimated Encumbrances (outstanding at end of year) (320,000) (320,000) 0 0 Estimated Ending Unencumbered Fund Balance 878,300 1,123,109 1,435,609 1,458,629 I L=JL-== City of Dublin, Ohio 4252019 List of All Funds Individually Unless Reported on Exhibits I and II EXHIBIT III (pg 1 of 2) FUND List All Funds Individually Unless Reported on Exhibit I or II Estimated Unencumbered Fund Balance 01/01/20 Budget Year Estimated Receipt Fotal Availablk For Expenditures Budget Year Expenditures and Encumbrances Personal Services 1 Other 1 Total Estimated Unencumbered Balance 12/3120 GOVERNMENTAL: SPECIAL REVENUE: XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXY XXXXXXXY XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX Street Maintenance & Repair 237,805 4,860,155 5,097,960 2,619,790 1,504,945 4,124,735 973,225 State Highway Improvement 332,670 206,000 538,670 0 111,100 111,100 427,570 Cemetery 3,765 188,940 192,705 156,660 30,000 186,660 6,045 Recreation 359,965 7,986,980 8,346,945 5,159,240 2,809,110 7,968,350 378,595 Swimming Pool 18,135 973,295 991,430 597,260 365,360 962,620 28,810 Permissive Tax 182,2001 113,1201 295,320 0 100,000 100,000 195,320 Hotel/Motel Tax 2,861,875 4,511,530 7,373,405 883,395 3,951,035 4,834,430 2,538,975 Enforcement and Education 53,595 1,010 54,605 2,470 13,975 16,445 38,160 Law Enforcement Trust 32,600 705 33,305 0 15,000 15,000 18,305 Mandatory Drug Fine 2,705 40 2,745 0 0 0 2,745 Mayor's Court Computer 40,330 18,685 59,015 1,785 14,250 16,035 42,980 Accrued Leave Reserves 275,885 307,520 583,405 300,000 0 300,000 283,405 Wireless 9-1-1 System 557,560 139,585 697,145 0 126,820 126,820 570,325 Rings Unitrust 300,000 150,000 450,000 0 0 0 450,000 TOTAL SPECIAL REVENUE FUNDS 5,259,090 19,457,565 24,716,655 9,720,600 9,041,595 18,762,196 5,954,460 DEBT SERVICE FUNDS XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXY XXXXXXXX XXXXXXXX XXXXXXXX General Debt Service 1,800,630 12,496,140 14,296,770 0 13,518,965 13,518,965 777,805 Economic Development Bond Retirement 1 2,071,154 2,071,155 0 2,071,155 2,071,155 0 Special Assessment Debt Service 1,780 0 1,780 0 0 0 1,780 2001 Special Assessment Debt Service 158,220 111,100 269,320 0 129,325 129,325 139,995 TOTAL DEBT SERVICE FUNDS 1,960,631 14,678,394 16,639,025 0 15,719,445 15,719,445 919,580 CAPITAL PROJECT FUNDS XXXXXXXX XXXXXJOCX XXXXXJOCX XXXXXJOCX XXXXX)OCX XXXXXJOCX Note: Various construction funds not included. TOTAL CAPITAL PROJECTS 0 0 0 0 0 0 0 PERMANENT IMPROVEMENT FUNDS XXXXXXXX XXXXXJOCX XXXXXJOCX XXXXXJOCX XXXXX)OCX XXXXXJOCX Cemetery Perpetual Care 1,449,655 15,000 1,464,655 0 0 0 1,464,655 TOTAL PERMANENT IMPROVEMENTS FUNDS 1,449,655 15,000 1,464,655 0 0 0 1,464,655 City of Dublin, Ohio 4252019 List of All Funds Individually Unless Reported on Exhibits I and II EXHIBIT III (pg 2 of 2) FUND List All Funds Individually Unless Reported on Exhibit I or II Estimated Unencumbere Fund Balance 01/01/20 Budget Year Estimated Receipt Total AvailablE For Expenditures Budget Year Expenditures and Encumbrances Personal Services Other 1 Total Estimated Unencumbered 1 Balance 12/31/20 PROPRIETARY: ENTERPRISE FUNDS XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX Water 9,128,460 1,477,125 10,605,585 311,620 2,668,770 2,980,390 7,625,195 Sewer 2,778,885 2,535,100 5,313,985 956,180 2,860,635 3,816,815 1,497,170 Merchandising 34,035 0 34,035 0 0 0 34,035 TOTAL ENTERPRISE FUNDS 11,941,380 4,012,225 15,953,605 1,267,800 5,529,405 6,797,205 9,156,400 Note: Various construction funds not included. INTERNAL SERVICE FUNDS XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXX Employee Benefits Self -Insurance 3,059,460 7,863,936 10,923,396 99,715 7,719,740 7,819,455 3,103,940 Workers Compensation Self -Insurance 196,710 101,000 297,710 0 150,000 150,000 147,710 TOTAL INTERNAL SERVICE FUNDS 3,256,170 7,964,936 11,221,106 99,715 7,869,740 7,969,455 3,251,650 TRUST AND AGENCY FUNDS XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX Dublin Convention & Visitors Bureau 121,500 1,359,610 1,481,110 0 1,300,000 1,300,000 181,110 Agency (Deposits) 290,050 1,304,200 1,594,250 0 1,325,300 1,325,300 268,950 COIRS 586,845 326,100 912,945 0 320,675 320,675 592,270 Econ Dev - PACE 0 254,745 254,745 0 254,745 254,745 0 TOTAL TRUST AND AGENCY FUNDS 998,395 3,244,655 4,243,050 0 3,200,720 3,200,720 1,042,330 000000 TOTAL FOR MEMORANDUM ONLY 23,415,666 49,357,774 72,773,441 11,088,114 41,360,907 52,449,021 20,324,421 City of Dublin, Ohio 4252019 STATEMENT OF PERMANENT IMPROVEMENTS EXHIBIT IV (Do Not Include Expense to be Paid from Bond Issue) (pg 1 of 2) (Section 5705.29. Revised Code) DESCRIPTION Estimated Cost of Permanent Improvement Amount to be Budgeted During Current Year Name of Paying Fund Total Project Cost 2019-2023 (May Include Other Funding Sources including debt proceeds) 2020 Projects (See Note at bottom of page) CIP - Administration Administration (land acquisitior 9,250,000 1,850,000 Capital Improvements Construction & Parkland Acquisition Fund contingencies, sewer ext. Municipal Facilities 8,340,000 1,140,000 Capital Improvements Tax Fund Computer Hardware/Software 6,600,000 1,320,000 Capital Improvements Tax Fund Fleet Management 6,785,000 1,220,000 Capital Improvements Tax Fund and Water & Sewer, Hotel/Motel CIP - Parks & Recreation Parks 30,550,000 7,140,000 Capital Improvements Tax Fund CIP - Safety Police 1,440,000 420,000 Capital Imrovements Tax Fund CIP - Stormwater System Stormwater Improvements 4,985,000 825,000 Capital Improvements Tax Fund CIP - Transpiration Bicycles and Pedestrians 5,787,000 740,000 Capital Improvements Tax Fund Bridges and Culverts 5,520,000 825,000 Capital Improvements Tax Fund and Capital Construction Fund Streets and Parking 99,172,000 9,310,000 Capital Improvements Tax Fund and Capital Construction Fund SUB -TOTAL 178,429,000 24,790,000 CIP - Sanitary Sewer System Sewer Improvements 12,975,000 305,000 Sewer Fund CIP - Water Distribution System Water Improvements 2,910,000 745,000 Water Fund SUB -TOTAL 15, 885, 000 1,050,000 TOTAL 194,314,000 25,840,000 NOTE: List of year 2020 projects does not include GO debt, TIF, Federal and State funded projects or permissive tax funded projects. 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