HomeMy WebLinkAboutOrdinance 029-20 (2)
To: Members of Dublin City Council
From: Dana L. McDaniel, City Manager
Date: November 3, 2020
Initiated By: Matthew L. Stiffler, Director of Finance
Melody Kennedy, Budget Manager
Re: Ordinance 29-20 - 2021 Operating Budget
Summary
Ordinance 29-20 authorizes the adoption of the 2021 Annual Operating Budget. The attached
document contains the information previously contained in the proposed Operating Budget as well
as the approved 2021-2025 Capital Improvements Program. It also contains changes or
adjustments made by City Council during the review process regarding the Dublin Arts Council and
Visit Dublin Ohio.
To date, the City Council reviewed the proposed 2021 Operating Budget in the following City
Council meetings and Work Sessions:
September 28 Revenue Estimates
October 12 Introduction/First Reading and Overview
October 19 Operating Budget Work Session #1
October 26 Operating Budget Work Session #2
November 9 Second Reading/Public Hearing
Recommendation
Staff recommends passage of Ordinance 29-20, Adopting the 2021 Operating Budget at the
November 9, 2020 meeting of City Council.
Office of the City Manager
5555 Perimeter Center • Dublin, OH 43017-1090
Phone: 614-410-4400 • Fax: 614-410-4490 Memo
To: Members of Dublin City Council
From: Dana L. McDaniel, City Manager
Date: October 6, 2020
Initiated By: Matthew Stiffler, Director of Finance
Rosa Ocheltree, Deputy Director of Finance
Melody Kennedy, Budget Manager
Re: Ordinance No. 29-20 – Adopting the Annual Operating Budget
Background
Ordinance No. 29-20 authorizes the adoption of the 2021 Annual Operating Budget. First reading
of the Ordinance is scheduled for Monday, October 12, 2020 with a second reading/public hearing
tentatively scheduled for Monday, November 9, 2020. In the event an additional review is needed,
the second reading of the 2021 Operating Budget ordinance can be moved to Monday, November
23, 2020.
The schedule for the 2021 Operating Budget is as follows:
September 28 Presentation of Operating Revenue Estimates
October 12 First Hearing and Overview
October 19 City Council Work Session
October 26 City Council Work Session (prior to Council Meeting)
October 28 City Council Work Session (if needed)
November 9 Second Hearing and Adoption (tentative)
The information provided with this ordinance will be discussed at the City Council Work Sessions
beginning on October 19, 2020. For this work session, staff will prepare a presentation addressing
some of the policy issues and modifications of the 2021 Operating Budget as compared to the 2020
Operating Budget. Directors will be available at the work sessions to address Councilmember’s
questions regarding specific appropriations of their divisions/departments.
All changes or adjustments made by City Council during the review process will be included in the
final 2021 Operating Budget document.
During the November 26th City Council meeting, staff will bring forward the 2021 Appropriation
Ordinance. This is the companion legislation for the 2021 Operating Budget. If approved as planned
on December 7th, the appropriations will become effective on January 1, 2020.
Recommendation
Staff recommend passage of the 2021 Operating Budget at the November 9, 2020 meeting of City
Council.
Office of the City Manager
5555 Perimeter Drive • Dublin, OH 43017-1090
Phone: 614.410.4400 • Fax: 614.410.4490 Memo
To: Members of Dublin City Council
From: Dana L. McDaniel, City Manager
Date: October 6, 2020
Initiated By: Matthew Stiffler, Director of Finance
Kevin Robison, Director of Taxation
Re: Follow Up from September 28, 2020 Revenue Discussion
Per House Bill 49 businesses currently have the option to have the State Tax Department do the
administration and collection of municipal net profit returns. We have seen three major problems
with the administration by the State tax Department. They include a significant reduction in tax
revenues overall, delay in receiving the payments, and negative distributions from these business
accounts that have opted in for this option.
Tax Revenues
We have identified all of the taxpayers that have opted-in for the State administration and collection
of the municipal net profit returns. The option to opt-in for State administration starts with Tax Year
2018. I have include below Tax Year 2017 figures to show revenues the first year before State
administration.
Tax Year # of Pymts Tax Revenues (Jan 1-Sept 30) % +/- from 2017
2017 359 $ 1,610,049
2018 351 $ 1,057,175 -34.4%
2019 469 $ 782,634 -51.4%
2020 521 $ 931,222 -42.0%
We have had an increase of over 130 additional business accounts that have opted-in for the State
Tax Department administration of their municipal net profit returns over the last three years.
Delay in Receiving Estimated Payments
Estimated payments for municipal net profits are due on 4/15, 6/15, 9/15, & 12/15. Per the Ohio
Revised Code the State Tax Department is not required to distribute these tax revenues to Dublin
until five (5) business days after the month following the month these payments were due. This
causes a delay in receiving these distributions by at least a month and a half and the December
payment is not due until February of the next budget year.
Negative Tax Distributions
Primarily the programming in the software developed for the administration by the State for the opt-
in accounts has been a cause of these negative report balances. “Negative tax distributions” occur
when the gross tax collections of taxpayers making payments are being reduced by negatives shown
on the distribution report caused by other taxpayers. The handling of taxpayer estimated
declarations, refunds, and credits are directly causing these problems. These negative distributions
create substantial extra work in reconciling these opt-in accounts.
Office of the City Manager
5555 Perimeter Drive • Dublin, OH 43017-1090
Phone: 614.410.4400 • Fax: 614.410.4490 Memo
To: Members of Dublin City Council
From: Dana L. McDaniel, City Manager
Date: October 6, 2020
Initiated
By:
Matthew Stiffler, Director of Finance
Re: Budget Reports Regarding the 2021 Proposed Operating Budget
Background
This memo will identify and explain several budget reports that are being distributed at this time
for Council’s consideration with regard to the 2021 Proposed Operating Budget. Each report will
be identified and briefly explained in this memo. Several of these reports have been requested
by Councilmembers in previous years.
Budget Utilization Reports
These reports show the historical spending from 2017 to 2020 comparing the original budget to
actual spending for each budgetary segment. The report displays the percentage of actual
spending as a function of the original budget and is color coded moving from green to yellow to
orange to red as budget utilization increases. It is important to note that budgets are amended
throughout the year so it is possible to exceed 100% on this report in those cases.
Utilization Report 1: Utilization by Fund by Organization (Division)
This report shows the budget utilization by showing actual spending as compared to the original
budget by division from 2017 to 2020. This report compares most clearly to Detailed Budget
Report 2 described below as both are at the category level of spending.
Utilization Report 2: Utilization by Fund by Organization (Division) and Character Code (Category)
This report contains information relative to the actual spending as compared to the original budget
in each category by each division in the city since 2017. This report compares most clearly to
Detailed Budget Report 3 described below as both are at the category level of spending. Budget
utilization may vary across categories over time as directors will have more discretion over
categories such as contractual services than they will with regard to personal services.
Detailed Budget Reports
The following reports all relate to each other. Each report is a slightly more detailed version of
the prior report. Each report contains the original budget from 2018 as compared to the proposed
2021 budget. Each report summaries identical information at more detailed levels of analysis, but
each report sums to the same $94.0 million figure. Basically, as you proceed through these reports
you continue to move into deeper levels of analysis until you reach the lowest possible level which
Office of the City Manager
5555 Perimeter Drive • Dublin, OH 43017-1090
Phone: 614.410.4400 • Fax: 614.410.4490 Memo
Budget reports regarding the 2021 Proposed Operating Budget
October 6, 2020
Page 2 of 2
is the detail spending by account. This is the lowest and most detailed level of budget analysis
and is the level at which budget requests are submitted by each division.
Detailed Budget Report 1: Expenditures by Fund
This report breaks down the $94.0 million in operating expenditures in the proposed 2021
operating budget and allows for comparison of this amount to prior years.
Detailed Budget Report 2: Expenditures by Fund and Organization (Division)
This report breaks down the 2021 operating expenditures by organization number in Munis
sometimes referred to as a division. These comparisons over time allow you to see the rate of
change at the division/department level.
Detailed Budget Report 3: Expenditures by Fund/Organization and Character Code (Category)
This report breaks down the 2021 operating expenditures by the character code in Munis
sometimes referred to as a category. These comparisons over time allow you to see the rate of
change in the type of expenditure at the division/department level.
Detailed Budget Report 4: Expenditures by Fund/Organization and Account
This report breaks down the 2021 operating expenditures by each account. These comparisons
over time allow you to see the rate of change at the account level for every division/department.
Note: The first two numbers of the account are the category number for the previous report.
Detailed Budget Report 5: Sub-Account level Detailed Expenditures
This report displays the lowest level of budget analysis. It details the specific items that were
requested and then summarized to the account level.
Recommendation
Information only.
2021
OPERATING
BUDGET
Adopted by Ordinance
No. 29-20
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GENERAL OVERVIEW (1)
City Manager's Budget Message 1-11
Mission Statement 1-21
GFOA Distinguished Budget Presentation Award 1-22
List of Officials 1-23
Dublin City Council Goals 1-24
Relationship between City Department /Division and City Council's Goals 1-28
Dublin Community Profile 1-29
Principal Business by Employment 1-32
Demographic and Economic Statistics 1-33
Form of Government and City Organizational Structure 1-35
2021 Organizational Structure Chart 1-37
1-39
Full-Time Staffing by Work Unit 1-40
Part-Time Staffing by Work Unit 1-41
1-42
FINANCIAL OVERVIEW (2)
2-45
2-51
2-63
2-67
2-73
2-77
2-87
2-89
2-90
2-92
2-93
2-105
2-109
2-110
2-111
2-118
GENERAL FUND (3)
City Council 3-121
Boards and Commissions 3-123
Office of the City Manager 3-125
Miscellaneous Accounts/Contingencies 3-129
Human Resources 3-133
3-143
3-153
Finance
Deputy City Manager/Chief Finance and Development Officer
3-157
Transfers and Advances 3-161
Miscellaneous Accounts 3-163
Taxation 3-167
TABLE OF CONTENTS
Staffing Comparison by Function
Relationship between Funds and City Work Units
Financial Management Policies
Accounting and Fund Structure
Budget Procedures
Budget Calendar-Timeframes for 2021 Operating Budget
Summary of All Funds
Revenue Projections for 2021
Revenue Comparisons - All Funds
Revenue Comparisons - General Fund
Expenditure and Budget Summary (Recap of 2021 Requests)
Expenditure and Budget Summary - General Fund
Revenue and Expenditure Summary
Comparison of Operating Revenues and Expenditures
2021 Appropriations Summary by Expenditure Category - All Funds
2021 Appropriations Summary by Expenditure Category - General Fund
Debt Administration
2021 Debt Service Schedule
Communications and Public Information
Legal Services
Office of the Director of Finance / Fiscal Administration
CITY OF DUBLIN | 2021 | OPERATING BUDGET
5
Public Works
3-171
Public Service
Environmental / Solid Waste Management 3-175
Engineering 3-181
3-185
Transportation & Mobility Miscellaneous 3-188
Fleet Management 3-191
Facilities 3-203
3-207
Economic Development 3-211
Building Standards 3-217
Planning 3-225
Parks and Recreation
Director of Parks & Recreation 3-229
Public Works
Public Service
Parks and Grounds Maintenance 3-233
Horticulture 3-237
Forestry 3-241
Parks and Recreation
Outreach and Engagement 3-245
3-249
3-255
3-259
SPECIAL REVENUE FUNDS (4)
Public Works
Public Service
Street Maintenance 4-271
Transportation and Mobility
Traffic Signals and Street Lights 4-275
Highway Maintenance 4-281
Pubic Works
Facilites and Fleet Management
Community Recreation Center - Facilities 4-285
Parks and Recreation
Recreation Service 4-289
Community Recreation Center 4-293
Community Events 4-297
Municipal Pools 4-301
Public Works
Public Service
Cemetery Maintenance Dublin 4-305
Parks and Recreation
4-309
Office of the Director of Development
Transportation & Mobility
Facilities & Fleet Management
Deputy City Manager/Chief Operating Officer
Development
Information Technology
Court Services
Records Management
Performance Analytics
Hotel/Motel Tax Fund Public Art
CITY OF DUBLIN | 2021 | OPERATING BUDGET
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3-265
Public Works
Parks and Recreation
Community Events
Hotel/Motel Tax Fund 4-313
Finance
Hotel/Motel Tax Fund 4-322
Court Services
4-325
Finance
4-329
4-333
Police
Safety/Communication 4-337
Education and Enforcement Fund 4-347
Law Enforcement Trust Fund 4-351
4-355
DEBT SERVICE FUNDS (5)
General Obligation Debt Service Fund 5-361
Special Assessment Debt Service Funds 5-364
CAPITAL PROJECTS FUNDS (6)
Capital Improvements Tax Fund 6-367
Tax Increment Financial Fund (TIF)6-377
Capital Improvements Summary 6-415
Parkland Acquisition Fund 6-419
ENTERPRISE FUNDS (7)
Public Work
Engineering
Water Maintenance Fund 7-423
7-426
7-427
Engineering
Sewer Maintenance Fund 7-429
Streets and Utilities 7-432
Office of the Director of Finance 7-433
Sewer Construction Fund 7-435
INTERNAL SERVICE FUNDS (8)
Employee Benefits Self-Insurance Fund 8-441
Workers Compensation Self-Insurance Fund 8-447
FIDUCIARY FUNDS (9)
Income Tax Revenue Sharing Fund 9-453
Dublin Convention and Visitors Bureau Fund 9-455
Agency Fund 9-456
Central Ohio Interoperable Radio Bureau Fund (COIRS)9-457
GLOSSARY OF TERMS (10)
10-461
Office of the Director of Finance
Permissive Tax Fund
Mayor's Court Computer Fund
Accrued Leave Reserve Fund
Wireless 9-1-1
Streets and Utilties
CITY OF DUBLIN | 2021 | OPERATING BUDGET
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CITY OF DUBLIN | 2021 | OPERATING BUDGET
Special Acknowledgments
8
The Department of Finance would like to thank City Council and the Office of the City Manager
for their leadership and guidance in preparing the 2021 Operating Budget and the 2021-2025
Capital Improvements Program. Additionally, we would like to thank all City Directors and staff for
their collaborative efforts in gathering, analyzing and presenting this information. Finally, a
special thanks to Deputy Director of Finance Rosa Ocheltree, Budget Manager Melody Kennedy,
Payroll Specialist Linda Glick, and Administrative Support III JoAnna Clark, for their exceptional
efforts in preparing this budget document.
Matthew Stiffler
Director of Finance
1 | General Overview
Staples® ST 1674596-1674598 1234 CYANMAGENTAYELLOWBLACK 07/10/2019
GeneralOverview1Table of Contents
CITY OF DUBLIN | 2021 | OPERATING BUDGET
CI Y OF DUBLIN | 2021 | OPERATING BUDGET
November 9, 2020
Dear Members of City Council and Citizens of the City of Dublin ,
I am pleased to present to you the City of Dublin 2021 Operating Budget as approved by Dublin City
Council, Ordinance 29-20. This Operating Budget supports the direction and guidance of Dublin City
Council. The City’s Administration submitted a proposed 2021 Operating Budget for City Council’s
consideration in October of 2020. The approved 2021 Operating Budget is the result of a
collaborative dialogue between City Council and the City’s Administration with the intent to provide an
environment in which our residents and businesses can thrive. This budget was developed in
accordance with the City Charter, the annual budget calendar, and the financial management policies
and guidelines of the City. This operating budget represents an effort to balance the current and future
City priorities, needs, and initiatives, against projected available resources.
This budget is the result of focus on the following:
COVID-19 Pandemic Emergency – This budget recognizes the City is in the middle of a
historic and unique emergency. This budget accepts the financial challenges the City
knows it will face in the upcoming year including significant revenue reductions in
Recreation related charges for services revenue and Hotel Motel taxes and is transparent
regarding the proposed solution of utilizing a portion of the G eneral Fund balance in
order to fund these services at their pre-pandemic levels during the revenue interruption.
Additionally, the budget fully funds certain activities with an understanding th at prior to
the execution of these activities , as additional information is available in the first and
second quarter of 2021, the 2021 Operating Budget will be re -examined and potentially
amended in light of the ever -changing circumstances facing our City. The financial
environment the City will face in 2021 is much more uncertain than prior years and this
budget was adopted with the spirit and understanding that more coordination , including
committee meetings and special financial reports, between our City Council and
Administration will be necessary to meet the challenges 2021 may bring forward.
Continued Focus On Succession Planning – This budget continues the succession planning
and reorganization changes that began in the 2020 Operating Budget i n response to
Council’s desire to ensure the organization’s long term stability and effectiveness. The 2020
Operating Budget’s most significant change included the creation of two Deputy City Manager
positions with responsibility of multiple City work units. The 2021 Operating Budget continues
to advance on the prior budget’s changes including significant changes to the Operations
related divisions.
OFFICE OF THE CITY MANAGER 5555 Perimeter Drive Dublin, Ohio 43017 phone 614.410.4400 dublinohiousa.gov
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CITY OF DUBLIN | 2020 | OPERATING BUDGET CITY OF DUBLIN | 2021 | OPERATING BUDGET
Public and Employee Safety - Safety is our highest priority. Provide the safest environment
possible for our residents, businesses, visitors, and employees. Maintain a high level of
preparedness in order to respond and recover from a significant emergency or other crisis.
o Sustain and improve the City’s crime and crime prevention performance metrics
o Provide technical, safety, and leadership training to City employees
o Equip City employees appropriately
o Assist with the security of our schools
o Increase staff training in emergency management
o Maintain City equipment to the highest levels of safety and operability
o Continually improve our employee safety record
o Execute the five-year Capital Improvement Program (CIP) to maintain, replace and
construct safe infrastructure, recreation/play areas, and facilities
o Protect our information systems
o Maintain accreditation standards
Fiscal Health & Accountability – Ensure the City remains fiscally strong and accountable.
o Comply with the City’s General Fund Balance Policy
o Comply with the City’s Debt Policy
o Strive to maintain the highest bond ratings from each of the three bond rating
agencies
o Estimate the City’s revenues conservatively
o Limit the growth in operating expenditures by analyzing existing services and
programs to ensure that they are being performed efficiently and effectively
o Minimize staff increases by reclassifying/reorganizing operations where appropriate
o Minimize/offset full-time staff growth with seasonal staff and contractual services
o Review, prioritize, and minimize professional/contractual services
o Offset, where feasible, uncontrolled cost increases (fuel, salt, inter -agency contracts,
refuse/recycling retirement systems obligations, etc.)
o Provide funding in accordance with bargaining unit agreements while funding fiscally
appropriate wage increases in accordance with the City’s pay classification/pay system
for non-bargaining unit employees (an overall 2% increase has been budgeted for all
non-bargaining unit employees in order to make the necessary funds available to
administer this program. This does NOT mean every non-bargaining unit employee
will receive a 2% pay increase)
o Maintain the City’s health benefits/wellness program and contain costs in 2021
o Obtain a clean audit report from the State Auditor
o Obtain recognition of the operating budget from the Government Finance Officers
Association
o Study the future of revenues other than from traditional sources (i.e. data,
disruptive technologies)
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CITY OF DUBLIN | 2020 | OPERATING BUDGET CITY OF DUBLIN | 2021 | OPERATING BUDGET
Smart Customer Focused Services – Strive to provide best in class services efficiently and cost
effectively.
o Continue to provide best in class services and maintain no less than 95% approval
rating of city services (currently 99% from previous survey)
o No reduction in service levels
o Continually assess all legacy programs for purpose and value
o New and additional programming costs must be justified on their own merit. Existing
”bill payers” from the existing budget will be emphasized to cover new costs should
new programs be brought forward for consideration during the budget cycle
o Leverage technology to increase efficiency
o Continuously improve, replace and/or re-invent programs and processes using Lean
six sigma/Kaizen concepts (PIEworks)
o Increase the use of performance analytics based on sound data
o Continue to develop performance metric/dashboard data platform and analytic s
(through contractual support) by Division for all operational areas
o Expand the Go Dublin customer service and software program for customer
convenience
o Implement the special events policy and continuously evaluate
Economic Vitality – Ensure the City’s fiscal health (increase City’s revenues) by competing in
the regional, national, and global economies.
o Implement the City’s Economic Development Strategy
o Retain, expand, and attract high paying, high quality jobs – expand the technology,
health care, and R&D clusters
o Build upon and grow the startup/entrepreneurial and tech ecosystems
o Continue the workforce marketing campaign
o Leverage partnerships (i.e. Dublin Chamber, Dublin Convention & Visitors Bureau,
OneColumbus, Jobs Ohio, Northwest US33 Council of Governments, etc.)
o Forward invest in the City’s infrastructure to protect property values and retain, expand
and attract businesses and jobs
o Continue to leverage the US33 Innovation Corridorand connected Dublin/intelligent
infrastructure to be at the forefr ont of the emerging connected/autonomous industry
o Leverage the City’s unique broadband infrastructure and pursue Council’s goal of being the
most connected City
o Leverage the triple helix (Government/non-profit, academia, business) relationships
o Build the City’s data platform to assist in economic development decision making;
o Understand the Dublin real estate market and anticipate vacancies (maintain 8-12%
vacancy)
o Continue to build out the planned commercial areas of the City in accordance with the
City’s Community Plan and associated Area Plans
o Implement the Dublin Corporate Area Plan (DCAP) and West Innovation District (WID)
area plans
o Update the City’s Community Plan with Council’s goad of developing a 2035
Framework Plan
o Leverage the City’s land acquisitions for economic development where appropriate
o Continuously streamline all review processes
o Actively engage businesses, building/land owners, development and real estate
communities
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CITY OF DUBLIN | 2020 | OPERATING BUDGET CITY OF DUBLIN | 2021 | OPERATING BUDGET
o Implement the Historic Dublin Task Force recommendations, as adopted by City Council
o Assess the outcome of the Regional Housing Strategy and develop a Dublin -specific
sub-strategy for City Council’s consideration
o Remain engaged in regional partnerships (Mid-Ohio Regional Planning Commission,
US33 Council of Governments, Central Ohio Transit Authority, Solid Waste Authority of
Central Ohio, Franklin County Board of Health, Franklin County Emergency
Management & Homeland Security Agency, etc.)
o Engage State and Federal Legislative delegations on matters effecting local
government and Home Rule
o Market and advocate our brand
Community Engagement – We are and always have been a proud local democracy. Earn and
maintain the trust of our residents and businesses by providing an engaging, accessible and
responsive local democracy.
o Support meetings of City Council, and its’ Boards, Commissions, and Committees,
Advisory Committees and Task Forces
o Support City Council’s community engagements
o Effectively and pro-actively communicate with the public leveraging all media outlets,
forms of media and methods of contact available (mailings, website, and social media)
o Maximize face-to-face engagements with residents and businesses or as otherwise may be
necessary due to pandemic conditions and safety requirements
o Recognize and celebrate our residents, businesses, schools, and city accomplishments
o Provide community events and seek engagement opportunities at these events
o Provide an Annual State of the City presentation by whatever means is deemed appropriate
under the conditions
General Fund Balance
One indicator of the City’s financial strength is the General Fund balance. Each year a primary focus
of the budget process has been to ensure that sufficient fund balances are available to provide
necessary funding for unanticipated needs or opportunities and to ensure satisfactory cash flow. City
Council’s General Fund Balance Policy states that the City will maintain a year-end General Fund balance
of at least 50 percent (50%) of the General Fund expenditures, including transfers. This policy is in
accordance with government sector best practices and an evaluation of the City’s vulnerability to
fluctuations in its largest revenue source, the local income tax. City Council reviewed and validated
this policy in 2019.
The General Fund balance, as a percentage of expenditures and transfers, has been well in excess of
50% over the past five years, from 107.9% in 2014 to 58.4% in 2019. At year-end 2020, the fund
balance is projected to be 84.9%. The General Fund’s year-end 2020 estimated level of reserve
remains strong and is considered favorable by the rating agencies. It has been highlighted by
Moody’s Investors Service, Fitch Ratings, and S&P Global Ratings, as a part of the rationale for the
City’s Aaa/AAA /AAA bond rating. These ratings reflect the highest rating available from all three
agencies.
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CITY OF DUBLIN | 2021 | OPERATING BUDGET
Operating Revenues a nd Expenditures
The City of Dublin operates from and administers several different types of funds, including the General
Fund, special revenue funds, debt service funds, capital project funds, capital construction funds,
enterprise funds, internal service funds, and fiduciary funds. Budgetary information for each type of
fund is contained within the 2021 Operating Budget document. However, in order to provide our
stakeholders with a concise depiction of operating revenues and expenditures, staff has combined
revenue and expenditures from the General Fund, the most prevalent fund, and the majority of the
special revenue funds to reflect operating activity:
General
•Street Maintenance and Repair
•State Highway
Cemetery
Recreation
Safety
Pool
Hotel/Motel Tax
Enforcement and Education
Law Enforcement Trust
Mandatory Drug Fine
Mayor’s Court Computer
Wireless 911
The revenue generated in a number of the special revenue funds is insufficient to cover the
expenditures of those funds. As a result, it is necessary for the General Fund to subsidize those
operations. The funds which regularly receive revenue from the General Fund are as follows:
Street Maintenance and Repair, Cemetery, Recreation, Safety and the Pool funds. Additionally, due to
the impact of COVID-19, the Hotel/Motel Tax Fund will be subsidized by the General Fund in 2021.
Operating Revenues
With income tax collections representing the City’s most significant revenue source, the financial health
of the City is reflective of the health of the City’s corporate residents, as employee withholding taxes
generally represent over 80% of the total income tax receipts.
The 2021 income tax revenue estimate reflects a 1 .0% increase over the 2020 budgeted amount.
This estimate is based on strong 2019 actual income tax revenues, and the continued strong execution
of our economic development strategy. Many of the agreements negotiated in 2019 will begin or
continue to lead to income tax growth in 2021. Despite the challenges of COVID -19, to date income
tax revenues have remained well ahead of the 2020 budgeted amount. The budgeted amount for 2 021
is projected to be lower than the 2020 actual amount reflecting a continuation of the City’s conservative
budget philosophy with regard to revenue forecasting.
Given the City’s dependency on income tax revenues, the philosophy of conservatively estimating
revenues has been followed over the years because of the limited control the City has over revenues.
As a result of this conservative budgeting, operating revenues have exceeded the amount budgeted
in all years except 2009 and likely 2020. In 2021, operating revenues are projected to be $86.5 million,
which represents a 7.4% decrease over the original 2020 budgeted operating revenues. This
decrease is attributable to declines in revenue sources impacted by COVID-19 including recreation
related charges for services and hotel motel tax revenue as well as declines in interest revenue.
Additionally, $3.1 million in non-recurring revenue from a sale of capital assets was included in the
2020 budget.
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CITY OF DUBLIN | 2021 | OPERATING BUDGET
Operating Revenues (in millions)
2018 2019 2020 2021
Original Proposed
Budgeted Revenues $82.7 $88.8 $92.9 $86.5
Actual Revenues $88.3 $92.5
Operating Expenditures
The annual Operating Budget is prepared using conservative revenue and expenditure estimates, which
historically has resulted in the projected operating expenditures exceeding operating revenues and the
reliance on the existing fund balances to offset the difference or “gap”. However, it is generally
anticipated that the gap at the end of the year will likely be less th an projected, or the operating
revenues will exceed the operating expenditures.
The 2021 Operating Budget reflects funding requests totaling $94.4 million in operating expenditures.
This represents a $1.4 million or 1 .4% decrease as compared to the approved 2020 Operating Budget.
A comparison of the 2020 and 2021 Operating Budgets, by category, is as follows:
As evident in the chart above, the City’s largest expenditure is for personal services. This component
is decreased $1.2 million or 2.1% as part of the 2021 Operating Budget. This decrease is largely the
result of a reduction in expenditures due to the 27th pay period in 2020. Contractual services, supplies
and other charges and expenditures each increased, reflecting an overall increase of $1.2 million or
3 .2% over 2020. Highlights of these noteworthy changes are discussed in the ‘Significant Changes
other than Personnel’ section of this letter. Capital outlay decreased approximately $1.3 million or
65.1%. This reduction was a result of making the final payment of four annual payments for a prior
land acquisition.
$0 $20 $40 $60
Personnel
Contractual Services
Supplies
Capital Outlay
Other Charges
Millions2021 Proposed Budget 2020 Budget
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CITY OF DUBLIN | 2021 | OPERATING BUDGET
Based on the estimated operating revenues of $86.5 million, the expenditures are budgeted to
exceed revenue by $7.9 million. This variance is the result of two policy decisions. The first is that
Dublin will continue our practice of conservatively estimating revenue while budgeting realistic
expenditures. This conservative approach has historically resulted in actual revenues exceeded actual
expenditures. The second is the estimated impact of COVID-19 on the City’s special revenue funds,
specifically charges for services in the Recreation and Pool Funds and bed tax revenue deposited into
the Hotel Motel Fund. Together, these estimated decreases will require subsidization of an additional
$3.5 million in 2021 more than a typical year. Because of the strong financial resources of the City and
because the revenue decline is likely to reverse itself as the eme rgency ends, the Administration and
City Council have decided to absorb these potential declines in lieu of cutting additional services at this
time. This decision will be re-evaluated on an ongoing basis as the City continues to navigate this
emergency’s financial impact.
Operating Expenditures (in millions)
2018 2019 2020 Budget 2021 Proposed
Budgeted
Expenditures1 $86.8 $89.4 $95.7 $94.4
Actual
Expenditures $84.9 $82.3
Actual
Encumbrances $5.7 $5.6
1 Does not include encumbrances carried forward.
General Fund Balanc e
The 2021-2025 adopted Capital Improvement Program utilized a capital transfer from the General Fund
to the Capital Improvements Fund of $6.0 million dollars for the Shier Rings Road Realignment project
in support of the new The Ohio State University Ambulatory Care Center , as well as, establishing new
conditions for further development in the immediate area. It also included $200,000 in transfers
from the General Fund to the Sewer Fund to support the City’s sewer extension program. These
capital transfers will therefore reduce the General Fund balance and increase expenditures attributed
to the General Fund by those amounts. Including this transfers, the projected General Fund balance is
estimated to be approximately $49.2 million, or 56.2% of the 2021 General Fund year-end expenditures
and transfers, exceeding the 50% requirement by $5.4 million. Absent the capital transfer, the 2021
operating budget would project a year-end balance to be approximately $55.4 million, or 68.0% of the
2021 General Fund year-end expenditures and transfers, exceeding the 50% requirement by $14.5
million.
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Staffing and Compensation
High quality services are a community hallmark of Dublin. To provide those services to our resid ents in
the most efficient manner, it is essential for the Administration to maintain the appropriate staffing
levels given the changing needs of the community. With the staffing changes proposed, the 2020
Operating Budget reflects funding for 415 full-time employees, a decrease of 1 over the level of full-
time staff authorized in 2020. Many of the staffing modification reflected below are a result of the
finalization of the reorganization process that began in the 2020 Operating Budget.
Office of the City Manager – Change: 3
Director of Development – Change: -2
Economic Development – Change: 1
Information Technology – Change: -2
Overall - Net Change: 0
The Office of the City Manager additions include the Chief Information/Technology Officer and an
Administrative Support position from the Division of Information Technology. The Director of
Development office has been eliminated and the Director position reclassified to the Deputy City
Manager/Chief Finance and Development Officer and moved to the Office of the City Manager. In
addition, an Administrative Support position to the Division of Economic Development.
Performance Analytics – Net Change: 1
This Division was created as part of the 2020 Operating Budget reorganization. As part of the division’s
creation, the Data Manager was reclassified to the Director of Performance Analytics position. The 2021
Operating Budget contains funding to backfill the Data Manager position.
Building Standards – Net Change: -1
A permit technician in the Building Standards position is being eliminated.
Facilities – Net Change: -1
A custodial position in Facilities is being eliminated. The duties of the position will be filled through
contractual services.
Office of the Deputy City Manager/Chief Operating Officer – Net Change: 0
The Departments and Divisions under the direction of the Deputy City Manager/Chief Operations Officer
have been significantly reorganized in the budget. From a budgetary perspective, there are no net
changes in positions. Some of the goals of the reorganization included creating a sustainable
organizational structure for succession planning and the development of career ladders, create clarity
and focus with regard to responsibilities, improve efficiencies and management of business functions,
ease the flexibility to cross-utilize staff and resources and continue to provide excellent customer service
while managing high quality and safe infrastructure. Many of the divisions have seen significant change
in staffing that is further communicated on each division’s statement of functions preceding the division’s
budgetary information.
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The 2021 Operating Budget reflects funding for 190.7 part-time/seasonal positions. This level is an
increase of 4.7 positions from 2020.
The budget provides for an overall increase of 2% in non-bargaining unit salaries and wages as well
as the negotiated wage increase for employees covered by each of th e three collective bargaining
agreements.
The proposed 2021 Operating Budget continues the provision of health insurance coverage to
employees through a high deductible healthcare plan with an associated health savings account (H SA)
or a Health Reimbursement Account (HRA). This plan continues to have annual deductibles established
with the City’s annual contribution to employee’s HSA/HRA account based on the coverage level and
not tied to the City’s wellness program, Healthy by Choice (HBC). However, the City charges a premium
for medical coverage based on the coverage level. These premiums can be waived depending on the
employee and his or her spouse, if applicable, participating in the HBC program and meeting its’
standards.
The funding level for single and family coverage has increased for 2021 by 5.6% and 6.5%,
respectively. For 2021, our medical claim cost increased by 16.9% while the premium associated with
our stop loss coverage decreased 21.1%. Some of the increase in medical claims as well as the reduction in
stop loss premium are due to changes made to the stop loss coverage. Overall, the change in insurance
coverage is expected to save the City an estimated $150,000 in 2021.
The Administration and Council are committe d to sustainably funding healthcare coverage for employee
in future years. In order to ensure this goal, the healthcare plan will remain as currently constructed
for 2021 while continuing to monitor costs and discuss what options are available to the City to lower
the trend associated with current or future costs. Staff and Council will regularly review this program
and associated costs and will determine if any adjustments are necessary.
The overall cost of the salary and benefits package proposed in the 2021 Operating Budget for all funds
(not just those funds identified on page 1-4) totals $55.6 million, which is a decrease of $896,000 or
1.6% from the 2020 Operating Budget. This decrease is a result of the reduction in the number of pay
periods in 2021 due to a 27th pay period falling in 2020.
Significant Changes other than Personnel
The Administration has worked diligently to ensure that growth in ongoing operating expenditures are
kept to a minimum. By encouraging Staff to analyze operations to ensure our services are provided in
the most efficient manner, we have been able to ma intain expenses at a level relatively consistent over
the past few years. However, despite the overall reduction in operating expenditures from 2020 to
2021, there are some areas where increases in expenditures are unavoidable. Some areas of noteworthy
changes in expenditures from the 2020 to the 2021 Operating Budget include:
$1,390,722 decrease in costs related to salaries and benefits related to the 27th pay period
$1,285,750 decrease in capital outlays after making the fourth of four annual payments on
the a land acquisition
$267,575 decrease in costs due to the suspension of City travel
$250,000 increase in costs to begin the Dublin 2035 framework discussion
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$622,275 increase in economic development incentives
Capital Improvements Program
To set the infrastructure conditions for economic vitality and a high quality of life, execution of the
approved 2021-2025 Capit al Improvement Program (CIP) on time and on budget is essential. The
2021 Operating Budget appropriates funds to implement the first year of the five-year CIP, including
new assets and infrastructure as well as capital maintenance expenditures. Capital improvements
funded from the Capital Improvements Tax Fund in 2021 includes funding for the completion of
Riverside Crossing Park, the reconstruction of a historic cabin and the expansion of Coffman Park.
Additionally, funding has been programmed for construction of the new University Boulevard in
support of a new medical center and potential development of other City-owned land and new
intersection \Avery Road and Shier Rings Road. Other capital improvements programmed for 2021
from Tax Increment Financing (TIF) funds or other capital funds include the relocation of Eiterman
Road in support of new development associated with the Ohio University campus and
construction of the US33/SR161/Post Road Interchange. Enterprise funds are also programmed to
continue extending water and sewer lines to areas currently not served.
As the City continues to age, the maintenance of the City’s existing infrastructure is equally important.
For this reason, significant funding has been programmed in 2021 as part of the CIP to ensure that
City facilities, roadways, pedestrian tunnels, guardrails, waterlines and sewer lines remain in the best
condition possible. Details of the 2021 capital improvements are included under the ‘Capital Project
Funds’ tab of the budget.
The Administration is committed to meeting and advancing Council’s goals which are aligned to the
City’s Vision and Mission Statements. The 2021 Operating Budget allocates resources recognizing these
commitments while exercising strong fiscal responsibility expected by the community.
Respectfully submitted,
Dana L. McDaniel
City Manager
$548,365 increase in refuse and recycling related charges
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Mission Statement
We are and always have been a proud local democracy. In our service, we strive to provide the
best quality of life and environment in which our residents and business can thrive. We seek to
ally our proud traditions with the best innovations of the future.
Core Values
The City of Dublin operates under a set of seven key core values: integrity, respect,
communication, teamwork, accountability, positive attitude, and dedication to service. Staff
members use these seven values as the basis for daily decision-making, including the decisions
that go into the budget process.
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The Government Finance Officers Association of the United States and Canada (GFOA)
presented an Award for Distinguished Budget Presentation to the City of Dublin for its
annual budget for the fiscal year beginning January 1, 2020. In order to receive this award,
a governmental unit must publish a budget document that meets program criteria as a
policy document, as an operations guide, as a financial plan and as a communication
device. The award is valid for a period of one year only. We believe our current budget
continues to conform to program requirements, and we are submitting it to the GFOA to
determine its eligibility for another award.
January 1, 2020
Ohio
For the Fiscal Year Beginning
PRESENTED TO
City of Dublin
Executive Director
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City Council
(from left to right starting on the bottom row)
Chris Amorose Groomes, Mayor (At-Large) - 2016 Cathy De Rosa, Vice Mayor (Ward 4) - 2018
Gegory S. Peterson (Ward 1) – 1998-2001; 2014 John Reiner (Ward 3) - 1997
Christina A. Alutto (At-Large) - 2016 Jane Fox (Ward 2) - 2018
Andy Keeler (At-Large) - 2020
Clerk of Council
Anne Clarke
City Manager
Dana L. McDaniel
Director of Finance
Matthew L. Stiffler
City Administration
'HSXW\&LW\0DQDJHU&KieI)LQDQFH Development Director
Megan O'Callaghan
'LUHFWRU of Law
Jennifer D. Readler
Assistant City Manager/Chief Strategy and Innovation Officer
Homer C. Rogers
Chief Information Officer
Doug E. McCollough
Director of Communication/Public Information
Sue D. Burness
Chief of Police
Justin Paez
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Dublin City Council Goals
Strategic Focus Areas
1.Fiscal Health
The City ensures its financial health through the implementation and coordination of
sound fiscal policies.
Priorities:
Maintain high bond ratings
Measure of the credit quality of the City
Provide accurate and reliable revenue and expenditure forecasting
Ensure available resources are allocated to the highest priorities and
expenditures are effectively monitored and managed by the administration
Prioritize capital and funding plans for critical infrastructure
Adopt a capital improvement program that provides an appropriate balance of
maintenance of existing infrastructure and forward investing in new
infrastructure
Maintain a transparent financial environment, free of fraud, waste and abuse
Earn and maintain the trust of the public, business community, investors and
rating agencies by ensuring systems and processes are in place to prevent
fraud, waste, and abuse of public funds.
2.Economic Vitality
The City ensures its economic vitality through sound land use planning; forward
investing in infrastructure; and continuous focus on innovative economic development
programs in order to effectively compete regionally, nationally, and globally.
Priorities:
Develop sound land use planning
Apply sound land use policies that maintain the City’s balance of residential and
commercial mix and keep the City relevant, competitive and vibrant
Invest in infrastructure
Focus on maintaining existing infrastructure to a high standard while balancing
the need for new infrastructure
Compete regionally, nationally, and globally with its innovative economic
development programs
The future of the City’s revenues and its residents’ quality of life is dependent
on the presence of jobs in the City
Provide an innovative ecosystem
Provide an environment that promotes the synergy of a diverse set of
participants and resources seeking to grow the modern innovation economy;
one which generates new ideas, information, products, technologies and jobs.
3.Smart Customer Focused Government
The City is a high-performing organization that is accountable and responsive to the
needs and desires of the community and continuously improving on its best-in-class
services.
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Develop and sustain a culture of continuous improvement throughout the
organization
Seek shared service and partnership opportunities
The City has a tradition of leveraging shared services and partnerships for
innovative approaches to new and growing services and cost-saving
investments
Develop City employees’ skills
Invest in City employees to continually increase technical and leadership skills
Provide best in class services
Provide the highest quality services possible Provide extraordinary amenities
Community amenities make the City a special place to live and work as
provided by the City, philanthropy, or through partnerships.
4.Community Engagement
The City secures home rule powers and local self-governance for its residents through
proactive communication and has a focus on public input, volunteerism, diversity, and
inclusion.
Priorities:
Ensure exemplary local democracy
The City is a proud local democracy responsible for self-governance
Provide proactive and sustained communications
Keep the public and employees informed
Involve the community
Resident involvement and active participation of residents and businesses help
to root people in their community
Honor our diversity, diverse cultures and global engagement
The City’s cultural diversity is growing and its global presence must grow with
it.
5.Safe and Resilient Community of Choice
The City provides a secure and stable environment and continuously prepares to
respond to, withstand and recover from adverse situations.
Priorities:
Safety
Public and employee safety – safety is the highest priority
Emergency preparedness and management
The City of Dublin conducts hazard analysis and applies the four phases of
emergency management: mitigation, preparedness, response, and recovery
Sustainability
As humanity pushes up against the limits of the ecosystem to provide
resources and absorb waste, the City will find ways to continue growth while
reducing the environmental impact of that growth
Community wellness
Promote and support the health/wellness of residents and corporate citizens
through innovative partnerships and programs.
Priorities:
Employ outcome-based management systems
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Dublin City Council Goals
The Dublin City Council has a long history of engaging in an annual goal setting process to
establish near and long-term priorities for the community. The 2020 annual retreat, held
February 20-21 with the Senior Leadership Team, provided an opportunity to review the focus
areas and associated priorities and strategies. Discussions included exploration of eleven
categories:
Commerce
Mobility
Finance
Technology
Education
Land
Demographics
Culture
Housing
Social
Services
From these discussions, City Council affirmed many significant initiatives and provided
direction to City staff within the context of further advancing several of the goals.
In preparation of the 2021 Operating Budget, each City division used City Council’s goals as
guidance for operational priorities for the upcoming year. Although not always reflected as
specific budget items in the operating and/or capital improvements budgets, the daily
functions and activities of all operating units are closely aligned with these strategic focus
areas, and, as such, are important to highlight as part of the overall budget document.
Pursuant to City Council discussions regarding the above-mentioned themes, the following
three Visionary Goals were reaffirmed, and a fourth goal added to address the need to
establish a long-range framework to aid in the planning for Dublin 2035. These goals were
approved in May 2020, Resolution No. 25-20:
1.Ensure Dublin’s fiscal success and sustainability through an economic
development strategy that results in raising income tax revenue by 3% each
year.
While the economic development strategies of the past served the City well, the changing
economy, future of work and workforce, and rapid changes in technology make it
imperative that a new course is charted for the City’s economic development strategy.
Our new strategy will rely on sound objective and subjective data to understand where
we are now, how we compare regionally and nationally, and opportunities and objective
to be pursues as we move forward.
2.Become the most connected high-speed broadband City in the world.
Accessible, reliable and high speed/high capacity broadband capabilities are vital to the
City’s economic future, smart city initiatives and future resident needs. Efforts must be
undertaken to evaluated and pursue options to provide for connection throughout the
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City in both residential and commercial areas. Continue pilots and explore partnerships
and possible economic models to find viable solutions to deliver broadband access and
smart city capabilities to all business and residents.
3.Be a recognized leader in data selection, collection, quality, use, analytics,
visualization and security/privacy.
Big data will soon drive the future of sound decision making, predictive analytics and
smart city initiatives, all of which can result in providing better services and safety to our
community. The advantages of big data must also take into account the challenges
associated with security, privacy, and transparency. Develop policies and tactics related
to these various aspects. Leverage 2019 investments in data platforms, new staffing,
and resources to capture the economic and operational improvement opportunities now
possible through data and data analytics.
4.Dublin 2035.
Creation and mobilization of a Dublin 2035 framework. The beginning of a meaningful
movement of mindful consideration in the planning, navigation, and establishment of
long-term future direction. This plan will be organized around four overarching themes:
Infrastructure
Land Use
Economics
Quality of Life
Executing on these goals involves a high level of input from City Council and a series of
Council work sessions to discuss setting strategies, providing on-going opportunities for
input and discussion, and closely monitoring progress.
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The Relationship between City Departments/Divisions and City Council’s Goals and
Strategic Focus Areas
The matrix below organizes City Council’s goals and strategic focus areas by
departments/divisions in the City. While every work unit has some level of responsibility for many
of the goal areas, the matrix is intended to only highlight the primary departments/divisions
responsible for each goal.
Department /Division
Council’s Strategic Focus Areas
Fiscal
Health
Economic
Vitality
Smart
Customer
Focused
Government
Community
Engagement
Safe and
Resilient
Community of
Choice
Legislative Affairs √ √ √ √ √
City Manager √ √ √ √ √
Communications and Public
Information √ √
Legal Services (Contractual) √
Police √ √ √
Assistant City Manager – Chief Strategy and Innovation Officer
Human Resources √ √
Court Services √
Records Management √
Information Technology √ √
Performance Analytics √ √ √
Deputy City Manager – Chief Finance and Development Officer
Finance √ √
Finance - Fiscal Administration √ √
Taxation √ √
Development √ √
Building √ √
Planning √ √
Economic Development √ √ √
Deputy City Manager – Chief Operations Officer
Public Service √ √
Solid Waste √ √
Street Maintenance Operations √ √
Grounds & Parks Operations √ √
Horticulture √ √
Forestry √ √
Cemetery √ √
Public Works
Engineering √ √
Transportation Mobility √ √
Facility and Fleet Management
Facilities Management √ √
Fleet Management √ √
Parks & Recreation
Recreation Services √ √ √
Community Events √ √
Outreach and Engagement √ √
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Dublin Community Profile
https://dublinohiousa.gov/living/city-profile/
The City of Dublin, Ohio is located on the Scioto River in the northwest part of the Columbus,
metropolitan area and encompasses nearly 25 square miles. The City is home to more than 49,000
residents and more than 65,000 corporate citizens. in the 1970’s, completion of the I-270 outerbelt
and development of the Muirfield Village Golf Club and residential community began an extensive
period of growth for the City. The City was platted as a Village in 1810 and officially became a city
in August 1987.
The City’s residential market offers something for every lifestyle, from historic neighborhoods to
contemporary condominiums and breathtaking estates. The City’s residents are primarily upwardly
mobile, aged 36 to 45 years, married and employed, with a majority having children living at home.
The City’s commitment to an outstanding quality of life makes it a great place to live and raise a
family.
In 2018, Niche.com named the City of Dublin as the best place to live in Ohio, and the 9th best
suburb in America. In October 2013, the City welcomed visitors from around the world for the
2013 President’s Cup at Muirfield Village Golf Club. The President’s Cup is a biennial golf
tournament designed to give the world’s best non-European golfers an opportunity to compete in
an international team competition. As a host community, the City of Dublin became the only city
in the world to have hosted The Solheim Cup, The Ryder Cup and the President’s Cup.
In 2017, the City requested a rating from Standard & Poor Global (S&P Global) and was assigned
the highest rating of a AAA. The City also boasts solid financial ratings; it has received successive
Aaa ratings from Moody’s Investors Service since 2004 and AAA ratings from Fitch Ratings since
2001. These are the highest ratings possible on general obligation bonds.
The City is known as a leader in municipal innovations, including tax increment financing,
underground fiber optics, Wi-Fi deployment, and green initiatives.
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Dublin Link – The City’s iconic pedestrian bridge
The City owns more than 1,200 acres of public parkland, maintains 60 public parks and 100+ miles
of bike paths; these complement a healthy and active community. Riverside Crossing Park is the
City’s newest park venture. It rests on both banks of the Scioto River, encompasses 16.61 acres
on the east side of the river, and 19.68 acres on the west side of the river. Construction of public
plazas and an iconic pedestrian bridge links the two sides together. Master planning for the park
has taken approximately six years and major park construction is planned during 2019-2025.
The Dublin Link pedestrian bridge opened in March 2020 and is a signature project for the City of
Dublin. In September 2020, the Slag Cement Association (SCA) recognized the project as its Project
of the Year for green design. https://dublinohiousa.gov/newsroom/the-dublin-link-honored-for-
green-design
The City owns and operates the 110,000 square-foot Dublin Community Recreation Center that
includes fitness facilities, two indoor pools, classrooms, a community hall and the Abbey Theater of
Dublin. The City also owns and operates two outdoor municipal pools and a satellite community
center at Kaltenbach Park. In 2020-2021, the City’s North Pool is undergoing a multi-million dollar
renovation project after almost 30 years of operation. https://dublinohiousa.gov/northpool
The City is home to the annual Dublin Irish Festival. The Festival was founded in 1988 by the
Dublin Irish Celebration and in 1992, the City assumed management of the Festival. The Festival
celebrated its 30th anniversary in 2017, growing from a small gathering to one of the largest Irish
cultural gatherings in the world. Attendance has averaged over 100,000 guests per year. In 2012,
it was named an International Festival & Events Association Pinnacle Awards (IFEA) World Festival
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and Event City. More than 1,200 volunteers assist City employees with hosting the Festival, held
in Coffman Park, donating more than 10,000 hours of service. Highlights of the Festival include
Celtic music and dance, animals of Ireland, sports of Ireland, shopping, a kidzone, and Irish foods.
The Festival continues to implement environmentally friendly practices to make landfill diversion
easier. A 2018 Economic Impact Study showed the Festival generated $8.5 million to bolster the
Central Ohio region. [Note: Due to the COVID-19 pandemic, the Festival was cancelled for 2020
for public safety.]
City of Dublin Annual Irish Festival
The City of Dublin sets the bar when it comes to police protection. The City was named one of the
top 100 safest cities in the U.S. by NeighborhoodScout and one of the Safest 50 Cities in Ohio, by
Safewise. In 2019, the City launched Smart911.com. This is a new communication tool that allows
individuals and families to sign up online to provide key information to 9-1-1 dispatchers during an
emergency. This technology puts vital information into the hands of first responders anytime a
resident or visitor calls 9-1-1. It also sends alerts and notifications for weather, traffic and other
emergencies in the community.
Most City residents live in the Dublin City School District, the 10th largest school district in Ohio.
The District consistently ranks among the top districts in Ohio and educates almost 17,000
students with 22 schools in operation. The three high schools have been consistently ranked in
the top 35 schools in Ohio by U.S. News and World Report, with the most National Merit Semi-
Finalists in Ohio for four straight years. https://www.dublinschools.net/domain/860
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Top 10 Principal Business by Employment
Approximate
Percentage
of
Number of Total City
Employer Business Rank
Employees
(1)
Employment
(2)
Cardinal Health, Inc. Pharmaceuticals 1 4,800 4.62%
Ohio Health (3) Medical & Administration 2 2,000 1.92%
Dublin City Schools Education 3 1,951 1.88%
Sedgewick (4) Insurance & Financial 4 1,622 1.56%
Introducing Great Solutions (IGS) Energy/Natural Gas Retailer 5 1,000 0.96%
Fiserv Financial/Technology 6 800 0.77%
Online Computer Library Center Computer Library 7 738 0.71%
Express Scripts Pharmaceuticals 8 500 0.48%
United Health Care Insurance & Financial 9 450 0.43%
The Wendy’s Company Food & Beverage 10 186 0.18%
(1) Full-time employee counts.
(2) Based on W-2’s filed.
(3) Includes Dublin Methodist Hospital, Dublin Health Center, Post Preserve/Frantz Road centralized business
office, Primary Care and MAXSports.
(4) Formerly CareWorks Family of Companies.
Sources: City of Dublin Finance Department and Economic Development Department 2019. Data sources include
news stories, public records, and employer phone surveys. Employee counts may be estimates, as many companies
consider this data confidential.
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Demographic and Economic Statistics
Population and Density 2014-2018* 2010 2000
Population 49,037 41,751 31,478
People /Square Mile 2,006 1,684 1,489
Household Size** 2.82 2.78 2.81
Households** 16,114 14,984 12,040
Households /Square Mile 659 604 570
*Per July 1, 2019 U.S. Census Bureau.
**2014-2018.
The City of Dublin Department of Development and the Mid-Ohio Regional Planning Commission
(MORPC) estimates the City’s population to be 49,484 projected for 2020/2021.
Population Growth Forecast 2018-2050
Additional information with regard to the City’s growth projections can be obtained through
MORPC’s Open Data website. Click on the title to follow the link.
Age
0
2,000
4,000
6,000
8,000
10,000
12,000
14,000
0-4 5-14 15-17 18-24 25-44 45-64 65-74 over 75
2010
2000
1990
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Race and
Ethnicity
2010 2000 1990
White 33,089 27,855 15,225
Black 722 415 243
Native American 22 22 0
Asian/Islander 6,382 2,497 806
Other 772 414 0
Housing Statistics 2014-2018
Owner Occupied 77.1%
Median Value of Owner-Occupied Housing units $371,800
Median Gross Rent $1,375
*Per July 1, 2019 U.S. Census Bureau.
Education 2014-2018
High School Graduate or Higher (over 25 yrs) 98.1%
Bachelor’s Degree or Higher (over 25 yrs) 75.2%
*Per July 1, 2019 U.S. Census Bureau
Data Source: MORPC (1990, 2000, 2010 data from the US Census Bureau) unless otherwise
noted.
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Form of Government
The City of Dublin was platted as a village under the laws of the State of Ohio in 1810. The City
is a home rule municipal corporation and operates under its own charter. Voters adopted the
City’s original Charter on July 24, 1979, and revised the charter in 1996. The City's original
Charter and the Revised Charter have provided for a Council/City Manager form of government.
The legislative authority is vested by the Charter in a seven-member Council with overlapping
four-year terms. Three members are elected at-large and four members are elected from
wards. The City Council fixes compensation of City officials and employees, and enacts
ordinances and resolutions relating to City services; tax levies; appropriating and borrowing
money; licensing and regulating businesses and trades; and other municipal purposes.
The presiding officer is the Mayor, who is a member of City Council and is elected by City
Council for a two-year term. The Vice Mayor is also a member of City Council, elected by City
Council for a two-year term.
The City Manager is the chief executive and administrative officer of the City and is appointed
by the City Council to serve at its pleasure.
City Organizational Structure
The City’s organizational structure is designed to support quality services in a successful,
efficient and effective manner.
The City Manager is supported by an Assistant City Manager – Chief Strategy & Innovation
Officer, a Deputy City Manager – Chief Operating Officer, and a Deputy City Manager – Chief
Finance & Development Officer, as well as a management team comprised primarily of directors
from across the organization.
City Manager
The City Manager is charged with the responsibility for the administration of all municipal affairs
as empowered by the Charter.
The City Manager is the chief administrative and law enforcement officer of the City of Dublin,
responsible to City Council for the day-to-day operations for the City. Other responsibilities
include advising City Council regarding the financial status and future needs of the City,
reporting to City Council on the general operations of City departments, divisions, offices,
boards, commissions, bureaus and agencies, as well as exercising leadership in the
development of City projects.
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City of Dublin Residents
ORGANIZATIONAL
STRUCTURE Ci ty CouncilClerkofCouncil Boards &
Commissions
City Manager
Law (Contractu al)
Chief Information/
Technolog y Officer
(Contractual)
Communications &
Pub lic I nformati on
Assistant City Manager
Chief Strategy &
Innovation Officer
Management
Analyst
Executi ve Assi stant
Court Services Parks and
Recreation Director
Human
Resources
Information
Technolog y
Performance
Analytics
Recreation
Services
Community
Even ts
Ou treach &
Engagement
Facilities &Fl eet
Management
Transportation &
Mob ility
Public
Service
Asset Management
&Support Services
Buil ding
Standards
Economic
Development
Planning
Taxation
Operation s
Support
Services
Technical
Services
Fiscal
Admini strationEngineering
Chief of Pol ice
Deputy City Manager
Chief O perating Officer
Dep uty City Manager
Chief Finance &
Develop ment Officer
Fi nance Director
Legi sl atu re
Dep artment /
Executi ve
Division /
Bureau
Admini strative
Fu nction
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38
Function 2015 2016 2017 2018 2019 2020 2021
General Government 99 101 103.5 106.5 106.5 108 116.5
Community Environment 60 59.3 59.8 59.8 60.8 60.3 61.7
Basic Utility Services 16 16.55 17.8 17.8 17.7 17.7 18.4
Leisure Time Activities 85 85 84 84 83 84 77.85
Security of Persons & Property 102 102 111 113 113 121 121
Public Health Services 1 1 1 1 1 1 1
Transportation 22 22.15 21.9 23.9 24 24 18.55
TOTALS 385 387 399 406 406 416 415
415
Staffing Comparison by Function
Full-Time Employees
This table and chart, and the table on the following page, reflect full-time employees only. The 2021
Operating Budget also funds approximately 190.68 FTE part-time and seasonal positions through-out the City.
Years 2015 - 2021
116.5
61.7
18.478.85
121
18.55
2021 Authorized Full-time
Staffing by Function
General Government
Community Environment
Basic Utility Services
Leisure Time Activities
Security of Persons & Property
Public Health Services
Transportation
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39
Full-Time Staffing by Work Unit
2021
Position
2021 Requests and
2015 2016 2017 2018 2019 2020 2021 Increase /Re-allocation
Work Unit Funded Funded Funded Funded Funded Funded Funded (Decrease) (see footnotes)
Legislative Affairs 3 3 3 3 3 3 3 0
Office of the City Manager 6 6 6 6 6 6 9 3 (1) (2) (5)
Human Resources 10 9.75 10 10 10 10 10 0
Communications and Public Information 8 8 8 8 8 8 8 0
Finance/ Office of the Director/Fiscal Administration 11 10.5 11 12 12 12 12 0
Taxation 6 5.5 5 6 6 6 6 0
Office of the Deputy City Manager/Chief Operating Officer 7 7 5.5 5.5 5.5 5 14.5 9.5 (10)
Environmental/Solid Waste Management 6 6.25 6.5 6.5 6.05 6.05 7.1 1.05 (10)
Engineering 26 25.3 25.8 25.8 25.8 25.3 16.7 -8.6 (10)
Transportation and Mobility n/a n/a n/a n/a n/a 0 12 12 (10)
Parks and Recreation/ Office of the Director n/a 5.25 3 3 4.5 4.5 0 -4.5 (10)
Parks and Grounds Maintenance 47 28.5 31.5 31.5 29.5 29 27.35 -1.65 (10)
Horticulture n/a 7 7 7 7 7 7 0
Forestry n/a 6 6 6 6 6 6 0
Development/Office of the Director n/a 2 2 2 2 2 0 -2 (2)
Economic Development 5 4 4 4 4 4 5 1 (2)
Building Standards 15 15 15 15 15 15 14 -1 (3)
Planning 19 19 19 19 20 20 19 -1 (4)
Fleet Management 9 9 9 9 9 9 8.4 -0.6 (9) (10)
Information Technology Operations 13 14 15 15 15 13 11 -2 (5)
Performance Analytics n/a n/a n/a n/a n/a 3 4 1 (6)
Court Services/Records Management 4 4 4 4 4 4 4 0
Facilities Management 15 15 18 18 18 18 16.6 -1.4 (7)
Outreach and Engagement 2 2 2 3 3 4 4 0
Street Maintenance 22 22.15 21.9 23.9 24 24 18.55 -5.45 (10)
Cemetery Maintenance 1 1 1 1 1 1 1 0
Recreation Services 7 9.95 10.65 10.65 10.65 9.85 10 0.15 (8)
Community Recreation Center 15 11.3 10.9 10.9 10.9 11.2 11.05 -0.15 (8)
Municipal Pool n/a 1.25 0.95 0.95 0.95 0.95 0.95 0
Community Recreation Center - Facilities 9 9 6 6 6 7 7 0
Police 102 102 111 113 113 121 121 0
Community Events - Hotel/Motel Tax Fund 6 6 7 7 6 7 7 0
Community Events - Recreation n/a n/a n/a n/a 1 1 1 0
Hotel/Motel Tax - Public Art 1 0.75 1 1 0.5 0.5 0.5 0
Water Maintenance 1 1.6 2.6 2.6 2.75 2.75 2.8 0.05 (10)
Sewer Maintenance 9 8.7 8.7 8.7 8.9 8.9 8.5 -0.4 (10)
Employee Benefits Self Insurance 1 1.25 1 1 1 1 1 0
TOTALS 386 387 399 406 406 416 415 -1.0
NOTES:
(1) The Government & International Relations Manager position is currently vacant, and will remain un-funded in 2021. The Chief Information/Technology Officer
has been reassigned to Economic Development.
position is sought to be backfilled.
(7) One Custodial position is eliminated and will be replaced with contracted service.
(8) Minor shifting of full-time staff position allocations.
(9) The Fleet Administrator is being reallocated to a Fleet Manager position, and a Fleet Technician I is being reallocated to a Fleet Technician
II position.
(10) Resulting from the re-organization of the Public Works Department.
(3) A Permit Technician position is removed.
(2) Office of the Development Director has been removed and the Development Director position has been reclassified to the Deputy City Manager/Chief
Finance and Development Officer position in the Office of the City Manager. The Administrative Support position in the Development Office
position will remain un-funded in 2021 and will be covered through contracted service.
(4) Remove the Planning Manager position and reclassify the position to the Director of Transportation & Mobility position.
(5) Chief Information/Technology Officer and one Administrative Support position is reassigned to the Office of the City Manager.
(6) The Data Manager position was reclassified to the Director of Performance Analytics in the 2020 Operating Budget. The vacant Data Manager
CITY OF DUBLIN | 2021 | OPERATING BUDGET
40
Part-Time Staffing by Work Unit
2021
2015 2016 2017 2018 2019 2020 2021 Increase /
Work Unit Funded Funded Funded Funded Funded Funded Funded (Decrease)Notes:
City Council/Legislation 7 7 7 7 8 8 7 -1 (1)
Office of the City Manager 2 2 3 3 2 2 2 0
Human Resources 0 0.5 0 0 0 0 0.5 0.5 (2)
Communications and Public Information 2 2 2 2 2 2 2 0
Finance/ Office of the Director 1 1 1 0 0 0 0 0
Taxation 2 2 2 2 2 2 2 0
Office of the Deputy City Manager/Chief Operating Officer 1 1 1 1 1 1 1 0
Environmental/Solid Waste Management 3 2 2 1 1 1 1 0
Engineering 2 2 2 2 2 2 2 0
Parks and Grounds Maintenance 45 45 22 22 22 22 22 0
Horticulture n/a n/a 18 18 18 18 18 0
Forestry n/a n/a 10 10 10 10 10 0
Development/Office of the Director n/a 1 1 1 0 0 n/a 0
Economic Development 1 1 1 1 1 1 1 0
Building Standards 1 1 1 0 0 0 0 0
Planning 4 4 4 4 3 3 3 0
Information Technology 3 4 4 4 4 3 2 -1 (1)
Performance Analytics n/a n/a n/a n/a n/a 1 1 0
Court Services/Records Management 1 1 1 1 1 1 1 0
Facilities Management 4 4 5 5 5 5 5 0
Outreach and Engagement 2 2 2 1 1 1 1 0
Street and Utilities Operations 10 6 6 4 4 4 4 0
Cemetery Maintenance 2 2 2 2 2 2 2 0
Recreation Services 33.5 28.32 33.05 26.91 27.4 31.43 26.96 -4.47
Community Recreation Center 48.8 53 50 45.21 49.32 48.88 50.2 1.32
Community Recreation Center - Facilities 0 1 0 0 0 0 0 0
Municipal Pools 65.25 65.25 65.25 18.59 18.07 10.45 19.77 9.32 (3)
Community Events - Hotel/Motel Tax Fund 8 8 10 3.5 3.5 2.75 2.75 0
Community Events - Recreation n/a n/a n/a n/a 1.5 1.5 1.5 0
Water Maintenance 1 1 1 1 1 1 1 0
Sewer Maintenance 2 1 1 1 1 1 1 0
Employee Benefits Self Insurance 1 0 0 0 0 0 0 0
TOTALS 252.55 248.07 257.3 187.21 190.79 186.01 190.68 4.67
(2) - Add six-month clerical support position (limited hours).
(3) - Reallocation of staffing; accommodate increased North Pool staffing.
(1) - Remove one Intern position.
NOTES:
(3)
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The Relationship between Funds and City Departments/Divisions
The City of Dublin’s organizational structure consists of Departments/Divisions performing various
activities necessary for the City’s operations, while the City’s finances are reported in Funds. The
following table is provided as a guide to understand the use of Funds by Department/Division.
Operating Funds - Budgeted
Department /Division General Fund
Special Revenue Funds*
Enterprise
Funds* Street Maintenance & Repair State Highway Cemetery Recreation Safety Swimming Pool Hotel / Motel Tax Law Enforcement Mayors Court Computer Enforcement and Education Wireless 911 Water Sewer Legislative Affairs X
City Manager X
Communications and Public
Information
X
Legal Services (Contractual) X
Police X X X X X
Assistant City Manager – Chief Strategy and Innovation Officer
Human Resources X
Court Services X X
Records Management X
Information Technology Operations X
Performance Analytics X
Deputy City Manager – Chief Finance and Development Officer
Finance
Finance – Fiscal Administration X X
Taxation X
Development
Building X
Planning X
Economic Development X
Deputy City Manager – Chief Operations Officer
Public Service X X
Solid Waste X
Street Maintenance Operations X X
Grounds & Parks Operations X X
Horticulture X
Forestry X
Cemetery X
Public Works
Engineering X X X
Transportation and Mobility X X X
Facilities and Fleet Management
Facilities Management X X
Fleet Management X
Parks and Recreation
Recreation Services X X
Community Recreation Center X X
Community Events X X
Outreach and Engagement X X
*- See the Financial Overview section (tab 2) for a complete list of Funds.
42
2 | Financial Overview
Staples® ST 1674596-1674598 1234 CYANMAGENTAYELLOWBLACK 07/10/2019
FinancialOverview2Table of Contents
FINANCIAL AND BUDGET STRUCTURE
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FINANCIAL MANAGEMENT POLICIES AND PHILOSOPHY
City Hall, 5555 Perimeter Drive
USE OF THIS REPORT
This report is published to provide City Council, the City’s residents and other interested parties detailed
information concerning the financial condition and financial management policies of the City. We believe
the information, as presented, is accurate in all material respects; is presented in a manner designed to
fairly set forth the budget and financial activity of the funds herein, and the accompanying disclosures
necessary to enable the reader to gain the maximum understanding of the City’s budgetary activities.
AWARDS
The Government Finance Officers Association (GFOA) awarded the City the Distinguished Budget
Presentation Award for its Operating Budget for the calendar year 2020. The Award is given to
participating government entities for preparing high-quality budget documents that meet program criteria
and strive to improve budgetary transparency. This was the seventeenth consecutive year that the City
has achieved this prestigious award.
INTERNAL ACCOUNTING AND BUDGETING CONTROL STRUCTURE
Management of the City is responsible for establishing and maintaining an adequate internal control
structure. The objective of internal controls is to ensure that the assets of the City are protected from
loss, theft or misuse. The controls are designed to provide for proper recording of financial statements
and compliance with budgetary requirements as established by City Council and the Ohio Revised Code
(ORC). We believe the City’s internal control structure adequately safeguards the City’s assets and
provides reasonable assurance of proper recording of the financial statements. The City is audited by an
independent auditor on an annual basis.
LONG-RANGE PLANNING – DUBLIN 2035 FRAMEWORK
As part of City Council’s goals established in February 2020, a new goal of “Dublin 2035 Framework” was
included. This update, as the Dublin Community Plan has done previously will allow for a meaningful
movement of mindful consideration in the planning, navigation, and establishment of long-term future
direction for the City. Identified as one of the major themes is economics. Workshops will be held during
2021 to encompass inclusion and feedback, project planning, scope, budget and execution.
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FINANCIAL MANAGEMENT POLICIES AND PHILOSOPHY
Depiction of Dublin Link Pedestrian Bridge and Riverside Crossing Park
OPERATING BUDGET POLICIES
• The City’s budget will be prepared according to Ohio law and is based on accounting for
certain transactions on a basis of receipts, disbursements, and encumbrances.
• The City will pay for all current expenditures with current revenues and fund balances.
The City will avoid budgetary procedures that balance current expenditures at the expense
of future years, such as postponing expenditures, underestimating expenditures,
overestimating revenues, or utilizing short-term borrowing to balance the budget.
• The budget will provide for adequate maintenance and repair of capital assets and for their
orderly replacement.
• The City will protect against catastrophic losses through a combination of insurance and self-
insurance funded programs.
• The City will maintain a budgetary control system to help it adhere to the budget.
• Financial reports, which compare actual performance with the budget, are available on-line for
budgetary review by the departments/divisions.
FUND BALANCE POLICIES
The City will adhere to the fund balance policy as articulated in Ordinance No. 32-16.
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The City will maintain a General Fund balance of no less than 50% of the General Fund
expenditures. At the end of each fiscal year, to the extent that the General Fund balance
exceeds 75% of the year’s General Fund expenditures, 25% of the amount in excess of 75%
will be transferred to the Capital Improvements Tax Fund. The use of the transferred funds
shall be consistent with the goals and policies of the Capital Improvements Tax Fund.
RESERVE POLICIES
• The City will appropriate $150,000 to a contingency account in the General Fund to provide for
non-recurring and unanticipated expenditures.
• In accordance with the City’s General Fund Balance Policy, the operating budget will be
prepared in a manner in which the projected year-end General Fund balance will be equal to
or greater than 50 percent of the actual General Fund operating expenditures.
CAPITAL IMPROVEMENTS PROGRAM POLICIES
• The City will develop a five-year Capital Improvements Program on an annual basis.
• The City will enact an annual capital improvements budget based on the multi-year Capital
Improvements Program.
• The City will coordinate development of the capital improvements budget with
development of the operating budget.
DEBT MANAGEMENT POLICIES
The City will adhere to the debt policy as articulated in Ordinance No. 37-19, authorizing the
modification of the City’s original debt policy formalized in Ordinance 31-16.
Of the Income Tax revenue dedicated to the Capital Improvements Tax Fund (25% of the
2% income tax collections), 60% will be allocated to pay debt service on projects, while the
remaining 40% will be used to cash fund projects.
• The City will confine long-term borrowing to capital improvement projects.
• When the City finances capital projects by issuing debt, it will repay the debt within a period
not to exceed the expected useful life of the project.
• The City will evaluate issuing debt and pay-as-you-go financing to maintain flexibility
for the future.
• The City will continually seek to maintain and improve our current bond rating to minimize
borrowing costs and to ensure that access to credit is preserved.
• The City will follow a policy of full disclosure on financial reports and official statements.
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CITY OF DUBLIN | 2021 | OPERATING BUDGET
REVENUE POLICIES
•The City will estimate its annual revenues by a conservative, objective, and analytical
process.
•The City will encourage a diversified and stable local economy to avoid excessive reliance on
any one industry or business for income tax revenues.
•The City will update the Cost of Services Study on a bi-annual basis to calculate the costs of
providing services and consider such information when establishing user charges.
PURCHASING POLICIES
•Purchases will be made in accordance with federal, state, and municipal requirements.
•Purchases will be made in an impartial, economic, competitive, and efficient manner.
•Purchases will be made from the lowest priced and most responsive vendor. Qualitative
factors such as vendor reputation and financial condition will be considered, as well as
price.
INVESTMENT POLICIES
The City’s investment policies are governed by state statutes and city ordinances which
authorize the City to invest in: obligations of the U.S. Treasury or other agencies and
instrumentalities of the United States; no-load money market funds; certificates of deposit;
commercial paper; bankers’ acceptances; repurchase agreements collateralized by United
States obligations; medium term notes issued by domestic corporations with greater than
$500 million in assets, or State Treasury Asset Reserve of Ohio (STAR Ohio).
Investment in collateralized mortgage obligations or any form of derivative is expressly
prohibited.
The City purchases investments only through member banks of the Federal Reserve System
or broker-dealers registered with the U.S. Securities and Exchange Commission, STAR Ohio,
or directly through the Federal Reserve Bank.
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ACCOUNTING AND FUND STRUCTURE
Police Department and Mayor’s Court Building, 6565 Commerce Parkway
Basis of Accounting
The City is operating on a “cash basis” of accounting, where only revenue received and expenses paid
are documented throughout the calendar year. However, the City follows the guidance of the
Government Accounting Standards Board (GASB) Statement No. 34 in presenting its annual financial
statements. Statement No. 34 requires that both government-wide full accrual basis statements, and
fund-level modified accrual basis statements be included in annual reports. Under the full accrual basis
of accounting, revenues are recorded when earned, and expenses are recorded at the time a liability is
incurred, regardless of the timing of the related cash flows. Under the modified accrual basis of
accounting, revenues are recorded when received, or if they are both measurable and collectible within
60 days after year-end (soon enough to pay currently maturing liabilities). Expenditures are recorded
when the related fund liability is incurred, with the exception of certain long-term liabilities which are
recognized only when expected to be liquidated with existing resources (such as some compensated
absences), or debt service which is recognized when due and paid.
The City produces a Comprehensive Annual Financial Report (CAFR), in conformance with the guidelines
prescribed by the Government Financial Officers Association (GFOA). The GFOA awarded the Certificate
of Achievement for Excellence in Financial Reporting to the City for its CAFR for the fiscal year ended
December 31, 2018. This is the highest form of recognition for excellence in financial reporting. A copy
of the CAFR can be obtained from the Finance Department or on the City’s website at
https://dublinohiousa.gov/
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Fund Accounting – Fund Types – Description of All Funds
The City of Dublin operates from and administers several different types of funds. A fund is a group of
related accounts that is used to maintain control over resources that have been segregated for specific
activities. Like other state and local governments, the City uses fund accounting to ensure and
demonstrate compliance with finance related requirements.
The budgeted funds of the City are the same as the funds included in the City’s audited financial
statements.
The following are the fund types, and fund descriptions used by the City:
General Fund
The General Fund is the primary operating fund of the City and is used to account for all financial
resources except those required to be accounted for in another fund. The largest revenue source to the
City’s General Fund is the local income tax. The General Fund is used to finance many of the services
traditionally associated with local government, including parks, planning, economic development and the
general administration of the City government, as well as any other activity for which a special fund has
not been created. Significant amounts are also transferred by the General Fund to other funds to support
them. This fund is characterized as a major fund as defined by the Government Accounting Standards
Board (GASB) Statement No. 34.
Special Revenue Funds
Special revenue funds are used to account for the proceeds of specific revenue sources that are legally
restricted to expenditures for specified purposes. The City’s special revenue funds include the Street
Maintenance and Repair Fund, into which the City’s share of gasoline taxes and motor vehicle registration
fees are deposited; the Recreation Fund, for user fees associated with the City’s recreation programs;
and the Safety Fund, into which property tax revenues earmarked for police services and contractual
revenues for provision of dispatching services to Washington Township, Norwich Township, the cities of
Hilliard, Worthington, and Upper Arlington are deposited. The City also has special revenue funds for
operation of the City’s special events, outdoor pools, and for other purposes.
Although the Street Maintenance Fund, the Recreation Fund and Pool Fund, the Cemetery Fund and
the Safety Fund receive significant operating transfers from the General Fund, they are considered
Special Revenue Funds since they collect funding that must be used for a specific purpose. Special
Revenue Funds provide an extra level of accountability and transparency to the taxpayers that their tax
dollars will go towards the intended purpose.
Street Maintenance and Repair Fund
A fund provided to account for the allocation of revenues derived from motor vehicle license fees and
gasoline taxes. Expenditures are restricted by state law to maintenance and repair of streets within the
City.
State Highway Improvement Fund
A fund provided to account for the allocation of revenues derived from motor vehicle license fees and
gasoline taxes. Expenditures are restricted by state law to maintenance and repair of state highways
within the City.
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Cemetery Fund
A fund provided to account for revenue received from the sale of cemetery lots and interment fees.
Expenditures are restricted by Section 753.13, Ohio Revised Code, for the maintenance of the City's
cemeteries.
Recreation Fund
A fund provided to account for revenues and expenditures for parks and recreation programs and
activities, including the Community Recreation Center.
Pool Fund
A fund provided to account for revenues and expenditures for swimming pool programs and activities,
excluding the cost of the swimming pool.
Permissive Tax Fund
A fund provided to account for permissive tax fees received in addition to the motor vehicle license tax.
Expenditures are restricted by Section 4504, Ohio Revised Code, for construction or permanent
improvements of the streets and state highways within the City.
Hotel/Motel Tax Fund
A fund provided to account for 75% of the tax imposed on establishments that provide sleeping
accommodations for transient guests. Expenditures are restricted to the advancement of cultural
development, beautification of public property, improvement of the historic district and any other project
or expenditure which would enhance the City's appeal to visitors and tourists.
Enforcement and Education Fund
A fund provided to account for revenue received from penalties assessed in accordance with violations
involving Section 4511.19, Ohio Revised Code. Expenditures are restricted to educating the public of
laws governing the operation of a motor vehicle while under the influence of alcohol and other
information relating to the operation of a motor vehicle and the consumption of alcoholic beverages.
Law Enforcement Trust Fund
A fund provided to account for all cash or cash proceeds that are a result of contraband property seizures
and forfeitures of property, in accordance with Section 2981.13, Ohio Revised Code.
Mandatory Drug Fine Fund
A fund provided to account for revenue from mandatory fines imposed for drug offense convictions in
accordance with Section 2925.03, Ohio Revised Code. Expenditures are restricted to law enforcement
efforts pertaining to drug offenses.
Safety Fund
A fund provided to account for revenues and expenditures for the operations of the City's Police
Department. Major revenue sources are property taxes and subsidies from the General Fund. This fund
is characterized as a major fund as defined by the Government Accounting Standards Board (GASB)
Statement No. 34.
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Mayor's Court Computer Fund
A fund provided to account for an additional fee collected for computerization of the Mayor's Court in
accordance with Section 1901.261, Ohio Revised Code.
Accrued Leave Reserve Fund
A reserve fund established for the purpose of accumulating resources for the payment of accumulated
sick leave, vacation and compensatory time upon termination of employment or retirement as provided
for by Section 5705.13(B), Ohio Revised Code. This fund is included with the General Fund for GAAP
reporting as it does not have a restricted revenue source.
Wireless 9-1-1 System Fund
A fund to provide for user assessment fees collected on every wireless phone bill to reimburse local public
safety answering points for costs associated with receiving 9-1-1 calls placed from wireless phones.
Rings Unitrust Fund
A fund provided to account for the donation of funds being made to the City as part of the real estate
purchase agreement with the Robert W. Rings Charitable Remainder Unitrust. The funds are to be used
for creating cultural educational opportunities within the City. A component of the cultural arts
programming will offer free or reduced fee arts offerings to underprivileged and/or handicapped youth.
COVID Relief Fund
A fund established in September 2020 by Ordinance 25-20 authorizing the Coronavirus Relief Fund as
required by Ohio General Assembly for distributing funds provided by the CARES Act in Amended House
Bill 481 of the 133rd General Assembly (H.B. 481).
Debt Service Funds
Debt service funds are used to account for the accumulation of resources for, and the payment of,
general long-term debt principal, interest and related costs. Included are funds for general obligation
debt as well as funds generated by special assessments for debt issued to finance those specific projects.
General Obligation Debt Service Fund
A fund provided to account for the accumulation of resources and payment of general obligation bond
principal and interest from governmental resources. This fund is characterized as a major fund as defined
by the Government Accounting Standards Board (GASB) Statement No. 34.
Economic Development Bonds Debt Service Fund
A fund provided to account for the accumulation of resources and payment of revenue bond principal
and interest from service payments related to the Bridge Street Parking Garage Structure.
Special Assessment Debt Service Fund
A fund provided to account for the accumulation of resources and payment of special assessment bond
principal and interest from special assessment levies with governmental commitment.
Capital Projects Funds
Capital projects funds are used to account for financial resources set aside for the acquisition or
construction of major capital facilities (other than those financed by proprietary funds and trust funds).
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Capital Improvements Tax Fund
A fund provided to account for 25% of the local income tax collected a portion of which will fund capital
improvements and a portion utilized to fund long-term debt. This fund is characterized as a major fund
as defined by the Government Accounting Standards Board (GASB) Statement No. 34.
Parkland Acquisition Fund
A fund provided to account for property taxes and development fees collected for the purpose of funding
acquisition of recreational facility sites, open space, and/or parkland.
Capital Construction Fund
A fund provided to account for the 2012 bond issuance proceeds received, to be expended for related
public infrastructure projects, primarily street lighting improvements. This fund is characterized as a
major fund as defined by the Government Accounting Standards Board (GASB) Statement No. 34.
Woerner-Temple TIF Fund
A fund provided to account for the construction of the Woerner-Temple Road extension from Emerald
Parkway to Avery Road, in accordance with a Tax Increment Financing Agreement entered into with
Duke Realty Limited Partnership.
Ruscilli TIF Fund
A fund provided to account for the construction of Venture Drive in accordance with a tax increment
financing agreement entered into with Ruscilli Construction Company, Inc. Profit Sharing Plan and Trust.
The original legislation was amended to provide for improvements to Perimeter Drive from Emerald
Parkway to Avery-Muirfield Drive, including the intersection at Avery-Muirfield Drive, and improvements
to Avery-Muirfield Drive/Perimeter Loop and Avery-Muirfield Drive/Post Road intersections, and
improvements at Perimeter Drive/Commerce Parkway.
Pizzuti TIF Fund
A fund provided to account for the Frantz Road and Metro Place South intersection improvements, a
median cut at the intersection of the Millennium and Frantz Road, the acquisition of real estate interest
in storm water improvements and features and related open space, and utility burial along Frantz Road
in accordance with a tax increment financing agreement entered into with One Metro South Company.
Thomas/Kohler TIF Fund
A fund provided to account for the construction of Phase III of the Emerald Parkway and in conjunction
with an agreement between the City, Duke Realty Limited Partnership, F.A. Kohler Company, and RR
Partners.
McKitrick TIF Fund
A fund provided to account for the construction of Emerald Parkway Phase I and Phase II as required by
a Tax Increment Financing Agreement between the City, Cardinal Health, Inc. and Whitmire Distribution
Corporation.
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Perimeter Center TIF Fund
A fund provided to account for improving Perimeter Drive and Coffman Road as required by a Tax
Increment Financing Agreement with Continental Real Estate Companies. The original legislation was
amended to provide for improvements to Perimeter Drive from Emerald Parkway to Avery-Muirfield Drive,
including the intersection at Avery-Muirfield Drive, and improvements to Avery-Muirfield Drive/Perimeter
Loop and Avery-Muirfield Drive/Post Road intersections, and improvements at Perimeter Drive/Commerce
Parkway.
Rings Road TIF Fund
A fund provided to account for the widening of Rings Road, intersection improvements at Rings Road
and Blazer Parkway and Rings Road and Frantz Road in accordance with a tax increment financing
agreement entered into with Duke Realty Limited Partnership.
Perimeter West TIF Fund
A fund provided to account for the westward extension of Perimeter Drive to the U.S. Route 33/State
Route 161/Post Road interchange in accordance with tax increment financing agreements entered into
with Ruscilli Development Company, Ltd., BJL Limited Partnership, and Mt. Carmel Health System.
Upper Metro Place TIF Fund
A fund provided to account for the construction of Upper Metro Place and the landscaping improvements
along SR161, as required by a tax increment financing agreement entered into with Capital Square, Ltd.
Rings/Frantz TIF Fund
A fund provided to account for the Rings Road bridge widening and the future westward extension of
Tuttle Crossing as required by a tax increment financing agreement entered into with Duke-Weeks Realty
Corporation.
Historic Dublin Parking TIF Fund
A fund provided to account for improving public parking facilities in Historic Dublin, in partnership with
the Dublin City School District.
Emerald Parkway Phase 5 TIF Fund
A fund provided to account for the design and construction of Emerald Parkway from Sawmill Road to
Bright Road. (No budgetary schedule is presented for this fund due to no activity.)
Emerald Parkway Phase 8 TIF Fund
A fund provided to account for the design and construction of Emerald Parkway from Riverside Drive to
Bright Road.
Perimeter Loop TIF Fund
A fund provided to account for the extension of Hospital Drive (formerly known as Perimeter Loop), and
the improvements to intersections at Avery-Muirfield Drive and Perimeter Drive and Avery-Muirfield and
Perime
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Tartan West TIF Fund
A fund provided to account for intersection improvements as identified in the traffic impact study
completed pursuant to the Tartan West development plan, as well as to account for additional related
public infrastructure improvements, including a water storage tank and booster station.
Shamrock Boulevard TIF Fund
A fund provided to account for the extension of Shamrock Boulevard from its present northern terminus
to Village Parkway, as a result of the expansion and upgrade to Wendy’s International, Inc.’s existing
facility. Also included are various other transportation and utility improvements in the area as outlined
in the legislation establishing the TIF district.
River Ridge TIF Fund
A fund provided to account for intersection improvements including additional turn lanes and an upgrade
to the existing traffic signal and streetscape improvements at Riverside Drive and State Route 161.
Lifetime Fitness TIF Fund
A fund provided to account for various public infrastructure improvements, including intersection
improvements at Sawmill road and Hard Road.
COIC Improvement Fund
A fund provided to account for various public infrastructure improvements including the improvements
at the U.S. Route 33/State Route 161/Post Road interchange to accommodate future economic
development in the West Innovation District (formerly known as the Economic Advancement Zone,
Central Ohio Innovation Center, or COIC). (No budgetary schedule is presented for this fund due to no
activity.)
Irelan Place TIF Fund
A fund provided to account for the construction of a water line along Irelan Place.
Shier-Rings Road TIF Fund
A fund provided to account for the widening of Shier-Rings Road from Avery Road to Emerald Parkway,
including construction of a bikepath.
Shamrock Crossing TIF Fund
A fund provided to account for the extension of Banker Drive and Stoneridge Lane to Shamrock
Boulevard, and the extension of Shamrock Boulevard to Village Parkway. Also included are intersection
improvements at State Route 161 and Riverside Drive, and various other infrastructure improvements
including utility burial.
Bridge and High Street TIF Fund
A fund provided to account for the public improvements related to the development at the Northwest
corner of Bridge Street and High Street. These improvements include a public plaza and streetscape
improvements, as well as construction of a public parking lot at 35 and 37 Darby Street.
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Dublin Methodist Hospital TIF Fund
A fund provided to account for the extension of the west-bound exit lane from US 33 to the Hospital site.
Also included are other infrastructure improvements including extending Hospital Drive, improving the
Avery Road/Shier-Rings Road intersection, and other related infrastructure in improvements.
Kroger Centre TIF Fund
A fund provided to account for the construction of Emerald Parkway from Riverside Drive to Sawmill
Road including improvements to Bright Road, Summit View Road, Riverside Drive, and intersection
improvements at Sawmill Road and Hard Road. Also included are area stormwater improvements, water
and sewer improvements and related appurtenances.
Frantz/Dublin Road TIF Fund
A fund provided to account for the construction of an east-west connector road extending from Frantz
Road to Dublin Road (State Route 745), including necessary infrastructure improvements.
Delta Energy TIF Fund
A fund provided to account for the construction of roadway improvements and related appurtenances
on Perimeter Drive from Emerald Parkway to Avery-Muirfield Drive, including a roundabout at the
intersection of Commerce Parkway and Perimeter Drive. This Fund was established in accordance with
the tax increment financing agreement entered into with Delta Energy Holdings, LLC.
Bridge Street Fund
A fund provided to account for the construction of public infrastructure improvements, to be made in
accordance with the Bridge Street Corridor Vision Plan adopted by City Council. This fund is characterized
as a major fund as defined by the Government Accounting Standards Board (GASB) Statement No. 34.
Vrable TIF Fund
A fund provided to account for the construction of public infrastructure improvements, to be made in
accordance with the Bridge Street Corridor Vision Plan adopted by City Council. Projects within this plan
are the John Shields Parkway, construction of a roadway between Dale Drive and Tuller Ridge Drive,
construction of a roundabout at the intersection of US33/SR161/Riverside Drive and other infrastructure
improvements.
Ohio University TIF Fund
A fund provided to account for the relocation of Eiterman Road, the addition of lanes along US33 and
SR161 between I270 and the Avery-Muirfield Drive interchange and reconstruction of the I270/US33
interchange.
West Innovation TIF Fund
A fund provided to account for the construction of public infrastructure improvements related to the West
Innovation Job Ready Site including improvements to State Route 161 from the corporate limits to the
west to the US 33/Post Road Interchange, construction of roundabouts or other roadway improvements
at State Route 161 and Houchard Road, State Route 161 and Cosgray and the internal roadway system
serving the businesses within the West Innovation Site.
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Tuller TIF Fund
A fund provided to account for the construction of public infrastructure improvements related to the
Tuller Flats Project including the construction of John Shields Parkway from Tuller Ridge Drive to Village
Parkway as well as Graham Street. Additionally, the City will contribute to the construction of McCune
Avenue, Watson Street, and Deardorf Street as part of this project.
Nestle TIF Fund
A fund provided to account for the construction of public infrastructure improvements related to the
Nestle USA Project.
Bridge Park TIF Fund
A fund provided to account for the construction of public infrastructure improvements and service
payments received within the Bridge Park Development.
Innovation TIF Fund
A fund provided to account for intersection improvements at Emerald Parkway and Shier Rings Road;
Shier Rings Road and Wilcox Road; Shier Rings Road and Avery Road; Emerald Parkway and Innovation
Drive; and Emerald Parkway and Woerner-Temple Road, as well as the widening of Shier Rings Road
from Avery Road to Emerald Parkway and the burial of overhead utility lines.
Riviera TIF Fund
A fund provided to account for the construction of public infrastructure improvements related to the
Riviera Development Project in accordance with the Thoroughfare Plan.
Penzone TIF Fund
A fund provided to account for the construction of public infrastructure improvements within the Bridge
Park District.
Bridge Park Block Z TIF Fund
A fund provided to account for the construction of public infrastructure improvements and service
payments received within Block Z of the Bridge Park Development.
H2 Hotel TIF Fund
A fund provided to account for the construction of various public infrastructure improvements within the
Bridge Street District, and service payments received within the Home2 (H2 Hotel) TIF area (which
repealed the existing Cooker TIF in that area).
Bridge Park Block A TIF Fund
A fund provided to account for the construction of public infrastructure such as public roadways, parking
garages, and a conference/events center within the Bridge Street District, and service payments received
within the Bridge Park Block A area.
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Bridge Park Incentive District TIF Fund
A fund provided to account for the construction of public infrastructure improvements and service
payments received within the Incentive District established within the Bridge Park Development. (No
budgetary schedule is presented for this fund due there being no revenue or expenditure activity.)
The Corners TIF
A fund provided to account for the construction of public infrastructure improvements and service
payments received for the project located at the intersections of Blazar Parkway, Frantz Road and Rings
Road.
Permanent Funds
Permanent funds are used to account for and report resources that are restricted to the extent that only
earnings, and not principal, may be used for purposes that support the reporting government’s programs.
The Cemetery Perpetual Care Fund is considered a permanent fund.
Cemetery Perpetual Care Fund
A fund established in order to set aside funds so that when all the City’s cemetery burial lots are sold,
there are funds remaining to properly maintain all cemetery lots in perpetuity. Expenditures are restricted
by Sections 759.12 and 759.15, Ohio Revised Code, to interest earnings in the fund only.
Enterprise Funds
Enterprise funds are used to account for operations that are financed and operated in a manner similar
to private businesses, where the costs of providing goods or services to the general public on a continuing
basis are financed or recovered primarily through user charges. The City operates the following
enterprise funds:
Water Fund
A fund provided to account for the collection of a user surcharge, permit fees and the costs associated
with the maintenance and repair of the City's water lines.
Sewer Fund
A fund provided to account for capacity charges for connecting into the sewer system and the costs
associated with the maintenance and repair of the City's sewer lines.
Sewer Construction Fund
In recent years, the City issued debt to fund sewer lining and repair. This fund accounts for the funding
of construction projects with the objective of ensuring that only appropriated funds pertaining to each
project are utilized. This fund will be closed out when the projects are completed.
Internal Service Funds
Internal service funds are used to account for the financing of goods or services provided by one
department or agency to other departments or agencies of the City, or to other governmental units, on
a cost-reimbursement basis. The City maintains two internal service funds to account for the City’s
employee benefits self-insurance plan and workers’ compensation self-insurance plan activities. Citywide
program expenditures are incurred in the funds and the City’s various departments reimburse the internal
service funds for those costs.
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Employee Benefits Self-Insurance Fund
A fund provided to account for monies received from other funds as payment for providing medical,
dental and vision benefits. The Employee Benefits Self-Insurance Fund may make payments for service
provided to employees, for reimbursements to employees who have paid providers, to third party
administrators for claim payment or administration, for stop-loss coverage, or any other similar purposes.
Workers’ Compensation Self-Insurance Fund
The Worker’s Compensation Fund has been established to cover the costs associated with the City’s
Worker’s Compensation coverage under a self-insurance plan.
Fiduciary Funds
These funds are used for assets held by the City in a trustee capacity or as an agent for individuals,
private organizations, other governmental units, and/or other funds. These funds are not required to be
budgeted.
Agency funds include deposits and unclaimed monies held for individuals and private organizations,
hotel/motel taxes collected on behalf of the Dublin Convention and Visitors Bureau, building surcharges,
sewer capacity charges, the Central Ohio Interoperable Radio System (COIRS), and the Property
Assessed Clean Energy (PACE).
Dublin Community Recreation Center, 5600 Post Road
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BUDGET PROCEDURES
Budgetary Control System
In addition to internal accounting controls, the City maintains budgetary controls. The objective of these
budgetary controls is to ensure compliance with legal provisions outlined in the annual appropriation
ordinance approved by City Council. Activities of all funds, including transfers and advances, are included
in the annual appropriation ordinance. All funds except Agency Funds are legally required to be
budgeted. Upon adoption of the annual appropriation ordinance by City Council, it becomes the formal
budget for City operations. The appropriation ordinance controls expenditures at the object level and
may be amended or supplemented by City Council during the year as required. Appropriations within a
functional unit may be transferred within the same unit with approval of the City Manager.
Financial reports, which compare actual performance with the budget, are available internally to directors
to review the financial status and measure the effectiveness of the budgetary controls. City Council
receives copies of the City’s Year-To-Date Budget Report on a monthly basis, and also receives a quarterly
financial report and update from the City’s Director of Finance. The City maintains an encumbrance
accounting system as a technique for accomplishing budgetary control. At the end of the year,
outstanding encumbrances are carried forward to the following year and unencumbered amounts lapse.
Department/Division budgets are monitored on a daily basis to ensure that appropriations of fund
balances will not be overdrawn.
The City contracts for an annual external audit with either the Auditor of State’s office or an independent
public accounting firm. This audit is conducted according to standards established by the Auditor of
State and includes a budgetary audit for compliance with requirements of the Ohio Revised Code, as well
a review of the City’s internal accounting controls and policies.
Basis of Budgeting versus Basis of Accounting
Basis of budgeting refers to when revenues and expenditures or expenses are recognized in the accounts.
Budgets for all City’s fund types are prepared on a cash basis wherein transactions are recorded when
cash is received or disbursed, or when a commitment has been recorded as an encumbrance against an
applicable appropriation. The fund balances shown are unencumbered cash balances.
The basis of budgeting used for each fund in the operating budget is not the same as the basis of
accounting used in the financial statements prepared at year-end for external reporting purposes. The
basis of budgeting differs from the generally accepted accounting principles (GAAP) used for the City’s
year-end financial statements contained in the Comprehensive Annual Financial Report (CAFR). The
General Fund, all special revenue funds, and all capital projects funds, all known as governmental funds,
are accounted for using the modified accrual basis of accounting. Under this basis of accounting,
revenues are recognized when they become both measurable and available. The availability period for
the City is defined as 60 days after year-end.
Expenditures are recorded generally when the related fund liability is incurred. Proprietary funds, which
include enterprise; internal service and agency funds along with agency funds, are accounted for in the
CAFR using the accrual basis of accounting. Under this method, revenues are recorded when earned and
expenses are recorded at the time liabilities are incurred.
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Differences in treatment exist between the cash-encumbrance basis of budgeting and the GAAP method
of accounting for principals and interest, capital outlays, and depreciation. Notable is the difference for
encumbrances; they are recorded as a reserve of fund balance on the modified accrual basis, but
recorded as an expenditure on the cash basis.
Appropriations
Activities of all funds, including transfers and advances, are included in the annual appropriation
ordinance. All funds except agency funds are legally required to be appropriated.
City Council is required by Charter to adopt an appropriation ordinance prior to the beginning of the
ensuing fiscal year. The appropriation ordinance controls expenditures at the fund and function or major
organizational unit level (the legal level of control) and may be amended or supplemented by City Council
during the year as required. Appropriations within an organizational unit may be transferred within the
same organizational unit with the approval of the City Manager.
Unencumbered appropriations lapse at year -end and may be re-appropriated in the following year's
budget. Encumbrances outstanding at year-end are carried forward in the following year. The prior year
appropriations corresponding to these encumbrances are also carried forward as part of the budgetary
authority for the next year and are included in the revised budget amounts shown in the budget to actual
comparisons.
Modification to the Budget – Supplemental Appropriations
Amendments to authorized appropriations may be made from time to time as changing circumstances
dictate. These are recommended to City Council by the City Manager, usually on a quarterly basis, along
with the rationale supporting the request(s). Such budget amendments must be approved by ordinance
of City Council.
Encumbrances
The City establishes encumbrances by which purchase orders, contracts and other commitments are
recorded to set aside a portion of the applicable appropriation. An encumbrance reserves the available
spending authority as a commitment for a future expenditure.
The Annual Budget Process
The City recognizes the importance of long-term strategic planning as evidenced by its comprehensive
annual planning. Similarly, it recognizes that prudent financial planning considers the multi-year
implications of financial decisions. The City takes a conservative approach to budgeting both revenues
and expenditures based on past experience, the volatility of the revenue source, inflation and other
economic conditions, and the cost of providing services.
Public Input – The Tax Budget, Five-Year Capital Improvements Program, and Annual Operating Budget
are approved through City Ordinances which receive an initial reading, and a second reading and public
hearing prior to being approved by City Council. City Council also conducts multiple public work sessions
prior to the approval of the Capital Improvements Program and the Annual Operating Budget, allowing
many opportunities for staff and resident input.
Balanced Budget - The Annual Operating Budget reflects the City’s practice of conservatively estimating
revenue while budgeting realistic expenditures. Consequently, operating revenues in a given year may
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exceed expenditures. However, each fund in which the expenditures are anticipated to exceed revenues
must have sufficient fund balances to offset the differences. For this reason, the City’s administration
maintains a “balanced budget.”
Annual Budget Calendar - City Council has adopted an annual budget calendar. The calendar has
established timeframes for preparing, reviewing, and adopting the City's Tax Budget, Five-Year Capital
Improvements Program (CIP) and the Annual Operating Budget. The calendar is a planning tool that
provides consistency from year-to-year and ensures the budget documents are adopted in a timely
manner.
Tax Budget - The City is required by state statute to adopt an annual appropriation cash basis
Tax Budget. All funds except agency funds are legally required to be budgeted utilizing encumbrance
accounting. The Tax Budget is the first legally required step in the annual budget process and represents
the City’s first estimate of its anticipated financial condition, resources, and expenditure needs for the
next fiscal year. The primary purpose of the Tax Budget is to set property tax rates and allocate local
government fund dollars.
The Tax Budget is adopted by City Council, after a public hearing is held, by July 15 of each year. The
Tax Budget is submitted to the Franklin and Delaware County Auditors, as Secretaries to the County
Budget Commissions, by July 20 of each year, for the period January 1 to December 31 of the following
year. Union County no longer requires submission of a Tax Budget. The Franklin County Commission (the
Commission) determines if the budget substantiates a need to levy the full amount of authorized property
tax rates and reviews revenue estimates. The Commission certifies its actions to the City on or around
September 1. As part of this certification, the City receives the official Certificate of Estimated Resources,
which states the projected revenue of each fund. On or about January 1, the Certificate of Estimated
Resources is amended to include unencumbered fund cash balances at December 31. Prior to December
31, the City must revise its budget so that total contemplated expenditures from any fund during the
ensuing total fiscal year will not exceed the amount stated in the Certificate of Estimated Resources.
Five-Year Capital Improvements Program (CIP) – The City prepares a five-year capital plan
that is updated annually. The plan prioritizes all anticipated capital projects and determines the
availability of funding. The operational costs associated with the maintenance and operations of a
proposed capital item are estimated and included in the Annual Operating Budget.
Annual Operating Budget – The City prepares an Annual Operating Budget. This document
serves as the financial operating guide for the City and includes the funding for the capital budget. The
Annual Operating Budget is prepared on a cash basis.
Red Trabue Nature Preserve
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C I T Y O F D U B L I N |2021 OPE R A TIN G B U DGE T
BUDGET CALANDER
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TIME FRAMES FOR THE 2021 BUDGET PROCESS
The City of Dublin Charter dictates that the laws of the State of Ohio relating generally to budgets,
appropriations, taxation, debts, bonds, assessments, deposit and investment of funds and other fiscal
matters of the City shall be applicable. Adoption of a Five-Year Capital Improvements Program and
an Annual Operating Budget are required by City Charter. The annual budget calendar is established
annually by City Council, and dates of work sessions and legislation can vary from year-to-year.
Function Description
Target Date
Responsible Party
Submit Certificate of the Total Amount
Available for Expenditure; from all sources,
including balances from previous year (dates
as prescribed by Ohio Revised Code)
On or about January 1
(first week of new year) Finance
City Council goal setting for the following year February
City Council / City Manager
and Senior Leadership
GFOA Budget Award submission
90 days after City Council’s
adoption of Annual
Operating Budget
Finance
Five-Year Capital Improvements Program (CIP)
kick-off memo to departments/divisions February
City Manager / Director of
Finance
Departments/Divisions submit CIP project
proposal forms to Director of Finance . Finance
begins review and compilation of the CIP
Mid-March
All City Departments /
Division Directors
City Administration’s debt presentation to City
Council
February
City Manager / Director of
Finance
Meet with Department Managers to discuss
CIP proposals April
City Manager / Finance
Complete Tax Budget and send to City Council
for approval (dates as prescribed by Ohio
Revised Code)
On or before May 1 Finance
City Council Work Session to summarize
priorities for the CIP
May City Council
File Tax Budget with the Franklin, Delaware
and Union County Auditors
On or Before July 20 Finance
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Function Description
Target Date
Responsible Party
Annual Operating Budget kick-off memo to
departments/divisions
Late-July
City Manager / Director of
Finance
Departments/Divisions submit operating
budget requests with supporting
documentation to the Director of Finance
Early-August
Finance
Review for Annual Operating Budget:
Payroll budget preparation
Health insurance rate analysis review
Finalize revenue projections
June / July / August Finance / HR
Finance Department begins analysis and
compilation of draft Annual Operating Budget
August Finance
Human Resources meets with
Departments/Divisions as needed to review
organizational charts, personnel proposals
(new or reclassifications) and justifications for
staffing requests
January through August HR / Department Directors
Meet with Management Assistant to discuss
performance measurements for the Annual
Operating Budget
August
Finance
Inventory of staff requested CIP projects
submitted to City Council
Early-August Finance
Revenue estimates and debt profile discussion
with City Council
Early-August
City Manager / Director of
Finance
Finance Committee of the Whole (workshop)
review meeting(s) for CIP #1
Mid-August
City Council / City Manager
/ Director of Finance
1st Reading of CIP by City Council
Second meeting in August
City Council
Finance Committee of the Whole (workshop)
review meeting(s) for CIP #2
Early-September
City Council / City Manager
/ Director of Finance
2nd Reading and Public Hearing/Approval of
CIP by City Council
Late-September City Council
Receive Official Certificate of Estimated
Resources from Franklin County
Mid-September Finance 70
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Function Description Target Date Responsible Party
Departments/Divisions meet with City
Manager, Finance Director, Budget Manager
and appropriate staff to discuss operating
budget requests
September / October Department/Division
Directors
City Manager’s operating budget
recommendations discussed with staff September / October City Manager/Director of
Finance
Adoption of Resolution Accepting the Amounts
and Rates As Determined By The Necessary
Tax Levies and Certifying Them to The County
Auditor (dates as prescribed by Ohio Revised
Code)
On or before October 1 City Council/Finance
Presentation of revenue estimates to City
Council Late-September City Manager/Director of
Finance
Proposed Annual Operating Budget submitted
to City Council Early-October City Manager/Director of
Finance
Annual Operating Budget – 1st reading Early-October City Council
City Council Work Session review meeting(s)
for Annual Operating Budget #1 Mid-October City Council
City Council Work Session review meeting(s)
for Annual Operating Budget #2 Late-October City Council
Annual Operating Budget – 2nd reading Early-November City Council
Submit Annual Appropriation Ordinance for
next fiscal year (requires two readings) November / December City Council
Submit approved Annual Appropriations
Ordinance to County Auditor On or about January 1 Finance
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1/1/2021 Estimated Estimated Estimated 12/31/2021
Cash Estimated Advances and Resources Estimated Advances and Unencumbered
Fund Balance Revenue Transfers-In Available Expenditures Transfers-Out Balance
GENERAL 64,524,305$ 73,487,580$ 190,000$ 138,201,885$ 57,874,330$ 31,361,965$ 48,965,590$
SPECIAL REVENUE FUNDS
Street Maintenance and Repair 2,435,671$ 2,540,000$ 2,000,000$ 6,975,671$ 3,839,260$ 693,750$ 2,442,661$
State Highway Improvement 527,542$ 206,100$ -$ 733,642$ 31,000$ 181,250$ 521,392$
Recreation 1,178,367$ 2,004,775$ 6,000,000$ 9,183,142$ 7,967,900$ 189,105$ 1,026,137$
Swimming Pool 255,007$ 480,000$ 475,000$ 1,210,007$ 1,087,690$ 35,895$ 86,422$
Permissive Tax 291,477$ 120,000$ -$ 411,477$ -$ 200,000$ 211,477$
Hotel/Motel 2,753,927$ 3,311,500$ 1,500,000$ 7,565,427$ 4,965,293$ -$ 2,600,134$
Safety 2,383,264$ 4,320,300$ 13,580,000$ 20,283,564$ 18,312,628$ -$ 1,970,936$
Law Enforcement Trust 100,808$ 700$ -$ 101,508$ 7,000$ -$ 94,508$
Mandatory Drug Fine 2,782$ 40$ -$ 2,822$ -$ -$ 2,822$
Wireless 9-1-1 System 618,125$ 140,000$ -$ 758,125$ 46,820$ 80,000$ 631,305$
Education and Enforcement 66,833$ 1,000$ -$ 67,833$ 2,450$ -$ 65,383$
Mayor's Court Computer Fund 58,587$ 18,500$ -$ 77,087$ 13,375$ -$ 63,712$
Cemetery 75,475$ 27,500$ 200,000$ 302,975$ 211,150$ -$ 91,825$
Accrued Leave Reserves 76,609$ 489,250$ -$ 565,859$ 474,250$ -$ 91,609$
Rings Unitrust 450,000$ -$ -$ 450,000$ -$ -$ 450,000$
Coronavirus Relief Fund -$ -$ -$ -$ -$ -$ -$
DEBT SERVICE FUNDS
G.O. Debt Service 4,635,907$ 50,000$ 12,450,390$ 17,136,297$ 14,112,500$ -$ 3,023,797$
Economic Development Bond Ret 3$ -$ 2,069,800$ 2,069,803$ 2,069,800$ -$ 3$
Special Assessment Debt Service 5,020$ -$ -$ 5,020$ -$ -$ 5,020$
1992 Special Assessment -$ -$ -$ -$ -$ -$ -$
2001 Special Assessment 129,542$ 105,000$ -$ 234,542$ 84,310$ -$ 150,232$
CAPITAL PROJECTS FUNDS
Capital Improvements Tax 9,430,626$ 34,375,139$ 9,482,000$ 53,287,765$ 41,261,500$ 5,713,050$ 6,313,215$
Parkland Acquisition 1,607,255$ 819,650$ -$ 2,426,905$ 761,650$ -$ 1,665,255$
Capital Construction 1,713,857$ 5,900,000$ -$ 7,613,857$ 5,700,000$ -$ 1,913,857$
Woerner-Temple TIF 91,701$ 170,700$ -$ 262,401$ 2,000$ 170,000$ 90,401$
Ruscilli TIF 1,357,871$ 555,000$ -$ 1,912,871$ 7,800$ 1,037,400$ 867,671$
Pizzuti TIF 1,142,710$ 220,000$ -$ 1,362,710$ 10,000$ 500,015$ 852,695$
Thomas/Kohler TIF 2,724,189$ 740,000$ -$ 3,464,189$ 2,509,000$ 800,000$ 155,189$
McKitrick TIF 2,042,624$ 800,000$ -$ 2,842,624$ 12,000$ 1,097,125$ 1,733,499$
Perimeter Center TIF 4,067,346$ 505,000$ -$ 4,572,346$ 3,106,200$ -$ 1,466,146$
Rings Road TIF 165,021$ 310,000$ -$ 475,021$ 5,000$ -$ 470,021$
Perimeter West TIF 61,392$ 1,400,000$ -$ 1,461,392$ 337,500$ 661,200$ 462,692$
Upper Metro Place TIF 2,484$ 530,000$ -$ 532,484$ 6,500$ 519,400$ 6,584$
Rings/Frantz TIF 2,128,236$ 400,000$ -$ 2,528,236$ 5,000$ 850,000$ 1,673,236$
Historic Dublin TIF 31,471$ 73,600$ -$ 105,071$ 1,000$ 75,000$ 29,071$
Emerald Pkwy Phase 5 TIF 22,107$ -$ -$ 22,107$ -$ -$ 22,107$
Emerald Pkwy Phase 8 TIF 1,017,682$ -$ -$ 1,017,682$ -$ 481,500$ 536,182$
Perimeter Loop TIF 18,167$ 36,000$ -$ 54,167$ 600$ 30,000$ 23,567$
Tartan West TIF Fund 3,134,293$ 1,149,845$ -$ 4,284,138$ 206,550$ 850,000$ 3,227,588$
Shamrock Blvd. TIF Fund 113,484$ 50,000$ -$ 163,484$ 750$ 50,000$ 112,734$
River Ridge TIF Fund 863,991$ 96,000$ -$ 959,991$ 1,250$ 135,300$ 823,441$
Lifetime Fitness TIF 530,309$ 134,700$ -$ 665,009$ 1,750$ -$ 663,259$
COIC Improvement Fund 115,487$ -$ -$ 115,487$ -$ -$ 115,487$
Irelan Place TIF 12,814$ 3,000$ -$ 15,814$ 200$ 2,000$ 13,614$
Shier Rings Road TIF 15,363$ 7,000$ -$ 22,363$ 250$ -$ 22,113$
Shamrock Crossing TIF 402,500$ 280,000$ -$ 682,500$ 4,000$ 375,000$ 303,500$
Bridge and High TIF 370,359$ 113,000$ -$ 483,359$ 1,500$ 150,000$ 331,859$
Dublin Methodist Hospital TIF 722,109$ 250,000$ -$ 972,109$ 3,100$ -$ 969,009$
Kroger Centre TIF 305,300$ 242,000$ -$ 547,300$ 4,000$ -$ 543,300$
Frantz/Dublin Road TIF 14,526$ -$ -$ 14,526$ -$ -$ 14,526$
Delta Energy TIF 40,075$ -$ -$ 40,075$ 600$ 20,000$ 19,475$
Bridge Street TIF 478,355$ -$ 1,536,965$ 2,015,320$ 1,536,965$ -$ 478,355$
Vrable TIF 864,299$ 475,000$ -$ 1,339,299$ 6,000$ 495,100$ 838,199$
West Innovation TIF 2,291,606$ 575,000$ -$ 2,866,606$ 1,752,000$ -$ 1,114,606$
Ohio University TIF 13,844$ -$ -$ 13,844$ -$ -$ 13,844$
Tuller TIF 487,935$ 1,200,000$ -$ 1,687,935$ 165,000$ 630,300$ 892,635$
Nestle TIF 178,879$ 27,000$ -$ 205,879$ 2,000$ -$ 203,879$
Bridge Park Blocks B and C TIF 728,509$ 2,132,350$ -$ 2,860,859$ 45,500$ 2,419,800$ 395,559$
Innovation TIF 126,255$ 65,000$ -$ 191,255$ 101,000$ -$ 90,255$
Riviera TIF 196,368$ 200,000$ -$ 396,368$ -$ -$ 396,368$
Penzone TIF 70,259$ 95,000$ -$ 165,259$ 1,500$ 30,000$ 133,759$
H2 Hotel TIF 259,474$ 280,000$ -$ 539,474$ 5,000$ 250,000$ 284,474$
Bridge Park Block Z TIF -$ 150,000$ -$ 150,000$ 150,000$ -$ -$
Bridge Park Block A TIF -$ 600,000$ -$ 600,000$ 600,000$ -$ -$
Bridge Park Incentive District TIF -$ 69,550$ -$ 69,550$ 69,550$ -$ -$
The Corners TIF 1,600,000$ -$ 250,000$ 1,850,000$ 1,829,500$ -$ 20,500$
PERMENENT IMPROVEMENT FUNDS
Cemetery Perpetual Care 1,524,896$ 30,000$ -$ 1,554,896$ -$ -$ 1,554,896$
SUMMARY FOR ALL FUNDS
CITY OF DUBLIN | 2021 | OPERATING BUDGET
73
1/1/2021 Estimated Estimated Estimated 12/31/2021
Cash Estimated Advances and Resources Estimated Advances and Unencumbered
Fund Balance Revenue Transfers-In Available Expenditures Transfers-Out Balance
ENTERPRISE FUNDS
Water 11,457,244$ 1,177,500$ -$ 12,634,744$ 1,641,555$ -$ 10,993,189$
Sewer 5,081,526$ 2,510,000$ 350,000$ 7,941,526$ 3,782,145$ -$ 4,159,381$
Sewer Construction Fund 4,059,452$ 1,865,000$ -$ 5,924,452$ 5,440,000$ -$ 484,452$
Merchandising 34,038$ -$ -$ 34,038$ -$ -$ 34,038$
INTERNAL SERVICE FUNDS
Employee Benefits Self-Insurance 2,863,531$ 9,520,900$ -$ 12,384,431$ 9,426,570$ -$ 2,957,861$
Workers' Compensation Self-Insurance 222,194$ 101,000$ -$ 323,194$ 314,358$ -$ 8,836$
FIDUCIARY FUNDS
Trust and Agency 164,409$ 2,939,450$ -$ 3,103,859$ 2,917,350$ -$ 186,509$
Convention and Visitor's Bureau 187,194$ 600,000$ -$ 787,194$ 600,000$ -$ 187,194$
COIRS 698,607$ 333,600$ -$ 1,032,207$ 317,500$ -$ 714,707$
PACE -$ 1,470,955$ -$ 1,470,955$ 1,470,955$ -$ -$
Totals 148,423,471$ 162,880,184$ 50,084,155$ 361,387,810$ 197,223,904$ 50,084,155$ 114,079,751$
SUMMARY FOR ALL FUNDS
CITY OF DUBLIN | 2021 | OPERATING BUDGET
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C I T Y O F D U B L I N |2021 OPE R A TIN G B U DGE T
REVENUE PROJECTIONS
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REVENUE PROJECTIONS FOR 2021
Projecting revenues is an important element in the preparation of an operating budget. The City’s
annual budget calendar provides for the projection of revenues to be completed prior to receiving
budget requests from the City’s work units. Revenue projections and their level of growth should
be used to evaluate the level of growth allowed for operating expenditures. As stated in our Capital
Improvements Program (CIP), both City Council and the administration recognize that controlling
expenditures will provide additional funding for capital improvements.
As part of the City's budget philosophy, as reflected in the Financial Management Policies section of
the budget document, revenue will be estimated using a conservative, objective and analytical
approach. This philosophy is predicated on the fact the City has limited control over revenues. It
is better to underestimate revenues which would result in an increase in our fund balances than to
overestimate and have a shortfall.
The City’s goal is to make reasonable revenue projections, especially for key revenues such as
income taxes, property taxes, intergovernmental revenues, and charges for services.
Using the City’s budget philosophy, actual revenues have historically exceeded budgeted revenues,
with the exception of fiscal year 2009, with the national economic downturn.
Due to the economic impact of COVID-19, the City is estimating ending the year at or below the
original budget estimate for the first time since the 2009 recession. However, the City’s
administration is cautiously optimistic with regard to income tax receipts for 2021 barring any
significant downward movement or a negative announcement with any of our Dublin businesses.
Fiscal challenges are expected to be faced in 2021 in the areas of recreation services and community
events due to the unknown future COVID-19 health guidelines and impacts on the economy.
Total Operating Revenues
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As seen in the following chart, income tax collections make up the largest piece of the pie totaling
a projected $67,633,918 allocated to the General Fund. The 2021 total projected operating revenue
totals $86.5m, with revenue from other sources projected to total $18,904,077.
Operating Revenue 2021 = $86,537,995
This section provides projections for the key revenue sources of the City for 2021. The information
provides actual information for 2016 through 2019, estimates for 2020, and projections
for 2021 and 2022.
General Fund
The General Fund is used to account for all activities of the City that are not accounted for in any
other fund. It is used to account for many basic services including the municipal court, parks
operations, city planning and code enforcement, building inspections, economic development, and
administrative support. Also, General Fund resources are used to subsidize other services such as
police protection, recreation services, outdoor swimming pools, streets and utilities services, and the
cemetery.
Income Taxes
All residents of the City of Dublin who are 18 years and older are required to file an income tax
return with the City, regardless of where, or if, they work. The local income tax rates is 2% and
applies to gross wages, salaries, and other personal service compensation, and net profits of Dublin
businesses.
Income taxes allocated to the General Fund reflect 75% of the total income taxes collected. The
remaining 25% is reflected in the Capital Improvements Tax Fund and can only be used for capital
improvements, as established by Ordinance.
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Income Tax Distribution – Projected 2021
Income Taxes (General Fund Collections)
2016
2017
2018
2019
2020
2021
2022
$67,485,222
65,630,150
66,090,159
70,011,955
66,964,275
67,633,918
68,310,257
Income tax revenues are the City’s largest revenue source. In 2021, income tax revenues are
estimated to comprise approximately 92% of General Fund operating revenues (not including
transfers/advances). Total income tax collections for 2021 in both the General Fund and the Capital
Improvements Tax Fund is projected to be $90,178,557 which represents 55% of all revenues
projected for 2021 when transfer/advances and Agency Fund collections are deducted.
Due to the importance of income tax revenue, collections are monitored on a daily basis. In making
current year estimates, the City relies on the Receipts Distribution Summary, a system report that
compares the current year collections by type to last year’s collections by type, and an in-house
spreadsheet which indicates total collections by month, percentage of increase/decrease, and each
month’s collection as a percentage of total collections for the past years.
Based on activity, adjustments may be made to the current year estimate periodically through the
year. 2021 income tax collections are projected to increase 1% annually for years 2021 through
2025. These estimates are consistent with projections utilized in the 2021 – 2025 Capital
Improvements Program (CIP).
Since withholding taxes make up the majority of income tax revenue, economic development efforts
to retain and expand existing businesses and attract new businesses are very important. The City
continues to aggressively pursue high-end commercial development which has resulted in several
major corporate expansions and relocations to the City. The City’s dependency on this volatile
revenue source reinforces the need for conservative revenue projections.
Income Tax
Projected for 2021
$90,178,557
75% to Generald Fund
$67,633,918 (included as
operating revenue)
25% to Capital
Imporovements Tax Fund
$22,544,639 (excluded from
operating revenue)
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Intergovernmental Revenues
Intergovernmental revenues comprise a small portion of the General Fund revenue. The most
significant are local government fund collections (shown below). Other intergovernmental revenues
include cigarette taxes, liquor and beer permits, and other miscellaneous revenues.
Local Government
2016
2017
2018
2019
2020
2021
2022
$322,331
293,943
232,870
287,843
256,262
250,262
250,200
The Local Government Fund is the State of Ohio's revenue sharing program, whereby local
governmental entities share a portion of the State of Ohio's tax revenue. A portion of the funds are
distributed directly to the City from the State of Ohio and a portion of the funds are distributed to
the counties who, in turn, distribute to local governmental entities.
Due to the reduction of revenue allocated to the Local Government Fund from the State of Ohio,
the City has budgeted local government revenue conservatively for 2020 and beyond.
Licenses and Permits
Various licenses and permits are issued by the City with the vast majority related to development
and building activity within the City.
2016
2017
2018
2019
2020
2021
2022
$3,736,117
3,969,229
2,927,650
3,866,752
3,014,400
2,922,400
2,922,400
The City has adopted a fee structure based on the cost of providing services. The intent is to identify
the benefactors of a service (that is not a general tax service) and charge them a user fee. The total
revenue collected for development and building activity fees is dependent upon the economy and
can fluctuate significantly from year to year. Building activity increased in 2016 and 2017 due to
larger-scale projects which resulted in an increase in revenue associated with inspections and plan
review. Although the City anticipates building activity to continue in the upcoming years, it will likely
be smaller-scale projects, resulting in less revenue. Additionally, the City recognizes that local and
national economic conditions could impede this growth.
Other General Fund Revenue
Annually, the City collects approximately $1.1m from other charges for services in the General Fund
such as court collections, sale of fuel and CNG to the Dublin City School District and Washington
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CITY OF DUBLIN | 2021 | OPERATING BUDGET
Township, and rental income.
Special Revenue Funds
Motor Vehicle License (MVL) Taxes and Gasoline Taxes
2016
2017
2018
2019
2020
2021
2022
$1,866,982
1,874,512
1,904,851
1,925,786
2,689,100
2,689,100
2,690,000
These revenues can only be used for the repair and maintenance of streets and state highways and
are based on the number of motor vehicle license registrations. The gasoline taxes received by the
City are based on the number of vehicles registered in our taxing districts and the amount of state
assessed gasoline taxes collected and will fluctuate from year-to-year. In July 2019, the Governor
of the State of Ohio signed the transportation budget which increased the State’s gasoline tax by
$.105 per gallon on unleaded gasoline, and $.19 per gallon on diesel fuel. This increase has afforded
the City the opportunity to transfer funding from MVL and gas tax collections to the assist with
capital improvement roadway projects.
Recreation Fees
The Dublin Community Recreation Center (DCRC) was opened in 1996. When the rate structure was
established for Phase 1 of the DCRC, the intent was that operating costs would be covered by user
fees. The rates established for other recreational programming are based on a goal of 50%
aggregate cost recovery. For 2019, City Council amended the goal to include an assigned
percentage of costs associated with certain recreation program capital improvement projects.
2016
2017
2018
2019
2020 (original)
2020 (revised)*
2021
2022
$3,798,600
3,962,477
4,026,922
3,879,413
3,900,400
1,175,400
2,004,775
3,000,000
*Recreation services has been one of the City’s hardest hit areas during the COVID-19 pandemic
due to extended facility closures, loss of rental fees, decreased class and camp participation, and
state restrictions on athletic facilities.
Hotel/Motel Taxes
The City of Dublin Hotel/Motel Tax Fund was established to improve the quality of life for the City’s
residents, corporate citizens and visitors. The City generates funds from a six-percent tax on
overnight stays from 17 hotels/motels. As part of the 2016 Operating Budget, Dublin City Council
approved an increase to the percentage of bed tax revenues that the Visit Dublin Ohio (previously
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the Dublin Convention & Visitors Bureau (DCVB)) receive, from 25% to 35%. As such, the 2016
amounts reflect 65% of the total hotel/motel taxes collected. The remainder is recorded in the
DCVB Fund and distributed monthly to the visitor’s bureau.
2016
2017
2018
2019
2020 (original)
2020 (revised)*
2021
2022
$2,047,945
2,078,248
2,217,172
2,366,908
2,400,000
853,500
960,000
1,400,000
*The hotel industry has been heavily impacted by the COVID-19 pandemic. Travel and hotel stays
are not expected to fully recover until 2023.
Typically, the City, the visitor’s bureau, and administrators from the local hotels/motels work to
identify “slow times" as far as hotel vacancies and to schedule events to help maximize occupancy
rates. This group also works with event organizers to coordinate schedules and promote events
that will result in overnight stays in the City.
Dispatching Services – Safety
The City of Dublin is home to the Northwest Regional Emergency Communications Center (NRECC),
which is the primary public safety dispatch center for the City of Dublin, City of Hilliard and City of
Upper Arlington Police as well as the Washington Township, Norwich Township and Upper Arlington
fire departments.
NRECC was formed in October 2013 when Dublin began providing dispatching services for Norwich
Township Fire and became the primary 9-1-1 answering point for all of Hilliard. Dispatching for
Hilliard Police started in January of 2014. Dispatching for Upper Arlington Fire started on October of
2017 and dispatching for Upper Arlington Police started in January of 2018. The City of Worthington
joined in mid-2020. The dispatching center is managed by the City of Dublin at an on-site facility
inside the Dublin Justice Center.
A billing formula is utilized that distributes the cost to operate the dispatching functions of the NRECC
across all participants. The formula calculates the total costs, then uses an annual analysis of calls
for service activity for each agency to determine the amount each will be billed. The call for service
counts are weighed based on an average amount of dispatcher involvement time for each type of
call to ensure equitable billing. Annual fees are calculated each year to ensure the costs to provide
services are recovered and each agency is billed its proportionate share.
2016
2017
2018
2019
2020
2021
2022
$1,399,814
1,528,772
2,380,149
2,441,053
3,471,912
3,500,000
3,700,000
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Other Special Revenue Fund Revenue
Annually, the City collects other charges for services from the City’s two outdoor municipal swimming
pool facilities, safety collections such as false alarm response fees and abandoned vehicle fees,
wireless 9-1-1 collections and interest income.
Capital Projects Funds
The primary funding source for the Five-Year Capital Improvements Program (CIP) is the City’s
income tax revenue. Projecting income tax revenues for the five-year period is a significant element
in determining resources available for capital programming.
Income Taxes (Capital Improvements Tax Fund only)
2016
2017
2018
2019
2020
2021
2022
$22,495,076
21,876,719
22,030,055
23,337,321
22,321,425
22,544,639
22,770,009
The actual revenue and projections reflect 25% of the total income taxes collected. The remaining
75% is reflected in the General Fund (see section above).
Property Taxes (Real Estate Taxes)
2016
2017
2018
2019
2020
2021
2022
$3,194,679
3,239,582
3,541,493
3,531,233
3,475,150
3,475,150
3,475,150
The property tax revenue from the City’s inside millage, or 1.75 mills, was allocated 100% to the
Parkland Acquisition Fund from 2001 – 2006. This allocation addressed a City Council goal to identify
a revenue source for the purpose of acquiring parkland, open space, and recreational facility sites.
Beginning in 2007, the City began allocating .95 mills of the total 1.75 mills to the Parkland
Acquisition Fund and the remaining .80 mills to the Capital Improvements Tax Fund. Beginning in
2010, the City allocated 1.4 mills to the Capital Improvements Tax Fund and the remaining .35 mills
to the Parkland Acquisition Fund. Recognizing the benefits and flexibility of allocating more of the
City’s inside millage to the Capital Improvements Tax Fund, that allocation has continued since 2010
and most recently, was approved by City Council for 2021 – 2025 as part of the five-year CIP. This
allocation is reviewed and can be reallocated if City Council deems it necessary.
In addition to the revenue generated from the City’s 1.75 mills from inside millage, the City also
receives revenue from 1.20 mills of outside millage which is credited to the Safety Fund for police
operations.
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The amounts shown above reflect the combined property tax receipts of the Capital Improvements
Tax Fund and Parkland Acquisition Fund. Since the Safety Fund is not considered a Capital Project
Fund, the property tax revenue generated within that fund is not included in this comparison.
Other Capital Improvements Fund Revenue
Other revenue allocated to capital improvements funds is interest income, developer contributions,
sale of capital assets, and service payments in lieu of real property taxes from Tax Increment
Financing Funds.
Enterprise Funds
Water and Sanitary Sewer Surcharges
2016
2017
2018
2019
2020
2021
2022
$2,802,846
2,676,266
2,973,011
2,920,782
2,455,000
2,455,000
2,500,000
The user fees provide the funding for ongoing maintenance of the water and sewer systems. It has
become apparent that due to the extensive capital needs, particularly in the sewer system, the water
and sewer surcharges need to be monitored to ensure the rates established in the long term are
sufficient to fund the future operational and capital needs of both systems. Increasing maintenance
needs within the sewer system have necessitated an increase in the surcharge. After review and
analysis of both the Water and Sewer Funds, a 3% fee increase was approved by City Council for
2021.
Water and Sanitary Sewer Tap Fees (Capacity Charges)
2016
2017
2018
2019
2020
2021
2022
$2,008,393
1,542,532
1,281,411
821,488
975,000
975,000
980,000
While growth in development, particularly commercial development, is anticipated in the upcoming
years, it is recognized that such growth is dependent upon the economy and can fluctuate
significantly from year-to-year. Recognizing that economic conditions can impact this growth,
revenue for 2020 and beyond is estimated conservatively.
The Administration has made tentative projections for revenues and expenses in the Water and
Sewer Funds through 2026. These projections are revised annually. The City’s Community Plan
update and the information available from the City’s Geographic Information System (GIS) provides
information on the availability of developable land, the type of development, and the infrastructure
needs of the anticipated development.
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Other Water and Sewer Fund Revenue
Other revenue collected in the Water and Sewer Funds is fees for fire hydrant permits, interest
income, and sale of capital assets.
GENERAL FUND YEAR-END BALANCE COMPARED TO ANNUAL EXPENDITURES
The City’s reserve policy is 50% for General Fund expenditures. It is projected that at the end of
2021, the year will end with a fund balance of 55.8%. This percentage is $5 million in excess of the
City’s 50% reserve policy. The significant component of the decrease in balance is due to planned
$6.0 million capital expenditures planned for 2021.
The Government Finance Officers Association (GFOA) recommends a minimum General Fund
Balance of no less than two months of regular General Fund operating revenues or expenditures
(approximately 17%). The City’s Fund Balance far exceeds this recommendation.
General Fund Balance
Note: Operating expenditures for the purpose of calculating the level of General Fund Balance includes all expenditures
of the General Fund with the exception of advances made to other funds.
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86
2016 2017 2018 2019 2020 2021
Actual Actual Actual Actual Estimate Budget
GENERAL FUND 85,654,347$ 104,629,432$ 94,498,288$ 78,792,297$ 92,313,313$ 73,677,580$
SPECIAL REVENUE FUNDS
Street Maintenance and Repair 3,238,402 2,541,027 3,274,228 4,394,954 4,790,000 4,540,000
State Highway Improvements 141,950 140,588 142,864 165,052 206,100 206,100
Recreation 7,298,600 6,612,477 7,626,922 7,629,413 6,175,400 8,004,775
Swimming Pool 831,699 861,413 798,118 919,693 588,000 955,000
Permissive Tax 2,914,706 121,302 126,373 125,332 120,000 120,000
Hotel/Motel Tax 4,343,528 4,563,498 4,714,868 4,907,315 1,000,000 4,811,500
Safety 12,882,342 13,010,158 15,268,193 15,450,378 17,796,212 17,900,300
Law Enforcement Trust 232 67,240 3,009 64,388 700 700
Mandatory Drug Fine 30 40 54 63 40 40
Wireless 9-1-1 System 135,244 439,777 143,302 144,628 140,000 140,000
Enforcement and Education 1,935 2,132 3,430 3,635 1,000 1,000
Mayor's Court Computer 25,145 24,364 21,097 18,016 18,500 18,500
Cemetery 162,556 129,503 173,366 203,871 227,500 227,500
Accrued Leave Reserves 146,272 184,371 96,703 283,867 353,000 489,250
Rings Unitrust - 150,000 150,000 150,000 - -
Coronavirus Relief Fund - - - - 3,000,000 -
DEBT SERVICE FUNDS
General Obligation Bond Retirement 9,129,367 12,544,789 14,192,082 13,930,498 15,980,605 12,500,390
Economic Development Bond Retirement 215,140 1,003,345 1,690,908 2,070,906 2,071,160 2,069,800
Special Assessment Bond Retirement 897 804 1,789 3,231 - -
1992 Special Assessment Bond Retirement 17 7 - - - -
2001 Special Assessment Bond Retirement 124,720 119,767 111,406 107,249 110,000 105,000
CAPITAL PROJECTS FUNDS
Capital Improvements Tax 26,921,306 32,239,915 34,485,240 30,882,775 34,146,862 43,857,139
Parkland Acquisition 763,262 770,738 845,545 845,428 819,650 819,650
Capital Improvement Construction 20,856,867 59,007,076 42,710,029 14,399,371 20,200,000 5,900,000
Recreation Capital Improvement - - - - - -
Woerner-Temple TIF 439,984 509,785 475,785 470,741 170,700 170,700
Ruscilli TIF 256,842 501,251 515,821 521,477 697,000 555,000
Pizzuti TIF 218,242 218,743 166,836 269,464 205,000 220,000
Thomas/Kohler TIF 646,833 613,343 759,258 733,359 496,000 740,000
McKitrick TIF 1,687,804 1,144,647 870,190 816,832 835,000 800,000
Perimeter Center TIF 506,398 524,687 529,496 547,441 505,000 505,000
Rings Road TIF 210,102 311,959 315,771 315,689 310,000 310,000
Perimeter West TIF 1,422,809 1,725,746 1,718,929 1,231,082 1,400,000 1,400,000
Upper Metro Place TIF 18,842,006 6,627,058 2,198,236 1,570,172 547,200 530,000
Rings/Frantz TIF 418,681 418,934 440,846 397,758 397,800 400,000
Historic Dublin Parking TIF 68,601 68,661 69,759 73,623 73,600 73,600
Emerald Pkwy Phase 8 TIF - - - - - -
Perimeter Loop TIF 36,527 36,306 36,443 36,434 36,000 36,000
Tartan West TIF Fund 910,076 1,420,959 1,152,412 1,161,825 1,235,900 1,149,845
Shamrock Boulevard TIF Fund 48,523 47,247 53,652 53,638 50,000 50,000
River Ridge TIF 97,063 97,029 96,844 96,819 96,000 96,000
Lifetime Fitness TIF 1,203,778 141,934 134,762 134,727 134,700 134,700
COIC Improvement Fund - - - - - -
Irelan Place TIF 4,202 4,204 12,596 6,652 12,000 3,000
Shier Rings Road TIF 13,040 19,963 9,592 6,712 9,500 7,000
Shamrock Crossing TIF Fund 193,420 334,404 280,670 235,610 280,000 280,000
Bridge and High TIF Fund 113,764 113,862 106,675 112,586 113,000 113,000
Dublin Methodist Hospital TIF Fund 151,848 75,970 238,487 162,062 150,000 250,000
Kroger Centre TIF 297,641 247,832 252,356 251,963 242,000 242,000
Frantz/Dublin Road TIF 200,000 - - - - -
Delta Energy TIF 34,400 34,420 24,487 24,481 24,480 -
Bridge Street TIF 5,000,000 1,928,296 1,758,406 1,800,000 1,400,000 1,536,965
Vrable TIF 2,776,813 495,043 459,101 484,536 450,000 475,000
West Innovation TIF 1,753,282 294,666 483,283 902,487 587,925 575,000
Revenue Comparisons - All Funds
CITY OF DUBLIN | 2021 | OPERATING BUDGET
87
2016 2017 2018 2019 2020 2021
Actual Actual Actual Actual Estimate Budget
Revenue Comparisons - All Funds
Ohio University TIF 168,000 - - - - -
Tuller TIF 14,220,000 2,321,842 - 931,222 950,000 1,200,000
Nestle TIF 39,987 40,712 25,972 28,197 27,000 27,000
Bridge Park Blocks B & C TIF - - 830,831 3,530,180 2,055,198 2,132,350
Innovation TIF 4 84,077 32,159 94,759 80,000 65,000
Riviera TIF 9,000 17,200 2,300,000 100,000 - 200,000
Penzone TIF - - - 34,094 97,000 95,000
H2 Hotel TIF - - - 404,048 280,000 280,000
Bridge Park TIF Block Z - - - 119,119 151,000 150,000
Bridge Park TIF Block A - - - 579,308 600,000 600,000
Bridge Park Incentive District - - - 32,534 70,000 69,550
The Corners TIF - - - - - 250,000
PERMENANT FUNDS
Cemetery Perpetual Care 67,167 42,039 44,231 55,509 30,000 30,000
ENTERPRISE FUNDS
Water 1,933,691 1,706,762 1,602,592 2,384,936 1,222,500 1,177,500
Water Tower Construction Fund - - - - - -
Sewer 3,092,782 3,512,677 4,393,371 2,871,185 3,201,000 2,860,000
Sewer Construction Fund 1,449 1,380,000 1,358,543 1,525,819 6,015,000 1,865,000
Merchandising 3,241 562 - - - -
INTERNAL SERVICE FUNDS
Employee Benefits Self-Insurance 6,984,960 7,606,049 8,345,270 7,492,624 8,772,381 9,520,900
Worker's Compensation 107,207 5,613 5,083 202,599 201,000 101,000
FIDUCIARY FUNDS
Convention and Visitors' Bureau 1,077,644 1,119,057 1,193,862 1,274,489 1,295,000 600,000
Other Agency 1,513,265 3,359,234 1,885,496 1,375,680 2,889,200 2,939,450
COIRS 238,261 1,021,316 330,625 336,112 326,100 333,600
Property Assessed Clean Energy (PACE)- - 52,805 131,977 254,745 1,470,955
SUBTOTAL 242,797,897 279,337,849 256,639,349 211,414,922 239,033,971 212,964,339
Less:
Transfers & Advances (74,149,184) (96,502,278) (84,155,455) (57,974,759) (62,531,702) (50,084,155)
TOTAL REVENUE 168,648,713$ 182,835,571$ 172,483,894$ 153,440,163$ 176,502,269$ 162,880,184$
CITY OF DUBLIN | 2021 | OPERATING BUDGET
88
2016 2017 2018 2019 2020 2021
Actual Actual Actual Actual Estimate Budget
TAXES
Income Taxes 67,485,222$ 65,630,150$ 66,090,159$ 70,011,955$ 66,964,275$ 67,633,918$
INTERGOVERNMENTAL REVENUE
Local Government 322,332 293,943 232,870 356,917 458,638 405,262
Estate Taxes 369 - - - - -
Cigarette Taxes 448 535 522 567 500 500
Liquor and Beer Permits 63,866 68,334 75,177 78,189 70,000 70,000
Grants-State & Federal 548 - 47,897 41,269 - -
Other 11,870 7,336 8,756 7,844 10,000 10,000
CHARGES FOR SERVICES
General Fees and Charges 75,567 201,122 306,132 209,907 107,500 107,500
Sale of Fuel 687,533 980,740 850,949 795,178 950,000 775,000
Vehicle Maintenance Services 59,515 86,099 30,447 29,290 25,000 25,000
FINES,LICENSES AND PERMITS
Fines and Forfeitures 359,450 324,052 304,210 261,705 310,000 250,000
Licenses and Permits 3,736,117 3,969,229 3,979,485 3,866,752 3,014,400 2,922,400
OTHER REVENUES
Interest Income 609,639 812,125 941,042 1,371,825 1,100,000 900,000
Other 568,445 477,267 606,740 375,901 3,603,000 388,000
NONOPERATING REVENUE
Transfers/Advances 11,673,427 31,778,500 21,023,902 1,385,000 15,700,000 190,000
TOTAL GENERAL FUND REVENUE 85,654,347$ 104,629,432$ 94,498,288$ 78,792,297$ 92,313,313$ 73,677,580$
Revenue Comparison - General Fund
CITY OF DUBLIN | 2021 | OPERATING BUDGET
89
Total Budget Total Budget Total
Budget By Fund By Fund Type Total
GENERAL FUND
City Council/Boards & Commissions 890,525$
City Manager 1,782,255
Miscellaneous 870,970
Human Resources 2,180,780
Communications and Public Information 1,935,035
Legal Services 1,950,000
Information Technology 4,734,910
Performance Analytics 960,570
Court Services 417,290
Records Management 179,260
Finance
Office of the Director 1,772,540
Transfers/Advances 31,361,965
Miscellaneous 664,900
Taxation 3,798,640
Development
Office of the Director -
Planning 2,519,115
Economic Development 4,551,995
Building Standards 1,955,245
Public Works
Office of the Deputy City Manager 1,932,190
Solid Waste Management 4,325,465
Fleet Management 3,446,345
Engineering 2,947,040
Transportation and Mobility 1,965,040
Miscellaneous 373,500
Facilities Management 2,881,480
Parks and Recreation
Office of the Director -
Park and Grounds Operations 5,785,530
Horticulture 1,397,760
Forestry 1,102,035
Outreach and Engagement 553,915 89,236,295 89,236,295
SPECIAL REVENUE FUNDS
Street Maintenance and Repair Fund
Public Service
Street Operations 3,511,135
Transportation and Mobility 328,125
Transfers/Advances 693,750
4,533,010
State Highway Improvements Fund
Transfers/Advances 181,250
Transportation and Mobility 31,000
212,250
Recreation Fund
Community Recreation Center - Facilities 1,266,680
Recreation 2,713,985
Community Recreation Center (DCRC)3,827,120
Community Events - Recreation 160,115
Transfers/Advances 189,105
8,157,005
Swimming Pool Fund
Dublin Municipal Pools 1,087,690
Transfers/Advances 35,895
1,123,585
Permissive Tax Fund 200,000
200,000
Hotel/Motel Tax Fund
Public Works 150,110
Events Administration 3,788,742
Finance 1,026,441
Transfers/Advances -
4,965,293
Safety Fund
Finance Misc - Contractual Service 18,000
Police 13,771,087
Communication 4,523,541
18,312,628
Recap of 2021 Requests
CITY OF DUBLIN | 2021 | OPERATING BUDGET
90
Total Budget Total Budget Total
Budget By Fund By Fund Type Total
Recap of 2021 Requests
SPECIAL REVENUE FUNDS (Continued)
Education and Enforcement Fund
Police 7,000
7,000
Wireless 9-1-1 System
Police 126,820
126,820
Law Enforcement Trust Fund
Police 2,450
2,450
Mayor's Court Computer Fund
Court Services 13,375
13,375
Cemetery Fund
Cemetery 211,150
211,150
Accrued Leave Reserve Fund
Finance 474,250
474,250
38,338,816
DEBT SERVICE FUNDS
General Obligation Debt Service Fund 14,112,500
Economic Development Bond Retirement 2,069,800
Special Assessment Bond Retirement Fund 84,310
16,266,610
CAPITAL PROJECTS FUNDS
Capital Improvements Tax Fund 41,261,500
Transfers/Advances 5,713,050
Parkland Acquisition Fund 761,650
Capital Construction Fund 5,700,000
TIF Funds 24,119,705
77,555,905
ENTERPRISE FUNDS
Water Fund
Finance 293,200
Engineering 1,348,355
1,641,555
Sewer Fund
Finance 1,455,605
Engineering 2,326,540
3,782,145
Sewer Construction Fund 5,440,000
10,863,700
INTERNAL SERVICE FUNDS
Employee Benefits Self-Insurance Fund 9,426,570
Workers' Comp. Self-Insurance Fund 314,358
9,740,928
TRUST AND AGENGY FUNDS
Agency Fund 2,917,350
Visit Dublin Ohio (Convention & Visitors' Bureau Fund)600,000
COIRS 317,500
PACE 1,470,955
5,305,805
247,308,059$
RECAP:
Total Amount Budgeted 247,308,059
Less:
Transfers / Advances (50,084,155)
Total Expenditures 197,223,904$
CITY OF DUBLIN | 2021 | OPERATING BUDGET
91
2020
2018 2019 Original 2021
Actual Actual Budget Budget
GENERAL FUND
City Council 656,082$ 675,333$ 730,290$ 848,875$
Boards & Commissions 11,623 27,293 41,475 41,650
City Manager 1,199,147 1,153,262 1,186,345 1,782,255
Miscellaneous 6,779,708 2,096,049 2,191,965 870,970
Human Resources 1,815,252 1,861,327 2,020,960 2,180,780
Communications and Public Information 1,650,305 1,684,290 1,880,190 1,935,035
Legal Services 1,814,093 1,455,102 1,950,000 1,950,000
Information Technology 4,702,984 4,718,844 5,494,880 4,734,910
Performance Analytics - - - 960,570
Court Services 364,682 368,540 408,295 417,290
Records Management 152,332 150,946 169,805 179,260
Finance
Office of the Director 1,572,611 1,578,567 1,701,100 1,772,540
Transfers/Advances 43,798,050 36,015,000 19,810,000 31,361,965
Miscellaneous 498,201 932,849 981,040 664,900
Taxation 3,691,747 3,334,493 3,863,630 3,798,640
Development
Office of the Director 298,225 305,956 320,895 -
Planning 2,091,509 1,786,672 2,426,580 2,519,115
Economic Development 2,575,362 2,852,861 3,467,870 4,551,995
Building Standards 1,701,536 1,823,996 1,925,150 1,955,245
Public Works
Office of the Deputy City Manager 603,109 656,630 820,200 1,932,190
Solid Waste Management 3,180,563 3,303,457 3,542,030 4,325,465
Fleet Management 2,883,022 2,772,392 3,445,425 3,446,345
Engineering 3,199,929 2,995,852 3,926,970 2,947,040
Transportation and Mobility - - - 1,965,040
Miscellaneous 209,488 252,141 360,000 373,500
Facilities Management 2,498,991 2,488,671 2,919,340 2,881,480
Parks and Recreation
Office of the Director 430,233 1,616,353 1,861,145 -
Park and Grounds Operations 5,254,813 4,232,737 4,586,750 5,785,530
Horticulture 1,120,693 1,115,705 1,255,010 1,397,760
Forestry 867,722 816,961 1,048,145 1,102,035
Outreach and Engagement 323,845 345,528 379,070 553,915
95,945,857$ 83,417,807$ 74,714,555$ 89,236,295$
Expenditure and Budget Summary - General Fund
CITY OF DUBLIN | 2021 | OPERATING BUDGET
92
Revenue and Expenditure Summary
(Excludes Tax Increment Financing (TIF) Funds and Construction Funds)
Fund General
Street
Maintenance State Highway Cemetery Recreation
Estimated revenues:
Income taxes 67,633,918$ -$-$-$-$
Property taxes -----
Hotel/Motel taxes -----
Intergovernmental revenue 485,762 2,483,000 206,100 --
Charges for services 907,500 35,500 -27,000 1,997,150
Fines, licenses and permits 3,172,400 ----
Interest income 900,000 20,000 -500 5,000
Miscellaneous 388,000 1,500 --2,625
Total estimated revenues 73,487,580$ 2,540,000$ 206,100$ 27,500$ 2,004,775$
Estimated expenditures:
Personal services 28,107,540 2,318,005 -151,550 5,358,115
Other expenses 29,464,305 1,503,455 31,000 44,600 2,561,135
Capital outlay 302,485 17,800 -15,000 48,650
Total estimated expenditures 57,874,330$ 3,839,260$ 31,000$ 211,150$ 7,967,900$
Excess of revenues
over expenditures 15,613,250$ (1,299,260)$ 175,100$ (183,650)$ (5,963,125)$
Other financing sources (uses):
Transfers in 190,000 2,000,000 -200,000 6,000,000
Transfers out (29,825,000) (693,750) (81,250) -(189,105)
Advances in -----
Advances out (1,536,965) -(100,000) --
Total other financing sources (uses)(31,171,965)$ 1,306,250$ (181,250)$ 200,000$ 5,810,895$
Net change in fund balance (15,558,715)$ 6,990$ (6,150)$ 16,350$ (152,230)$
Estimated fund balance, January 1 64,524,305$ 2,435,671$ 527,542$ 75,475$ 1,178,367$
Estimated fund balance, December 31 48,965,590$ 2,442,661$ 521,392$ 91,825$ 1,026,137$
Percentage Change in Fund Balance -24.11%0%-1%22%-13%
(Note 1)(Note 2)(Note 3)
Notes - Changes in Fund Balances:
1 - Projected decrease in fund balance is due to conservative revenue estimates resulting from
impacts of the COVID-19 pandemic, along with increased operating transfers for the Recreation
Fund and the Hotel/Motel Tax Fund which have been adversely impacted by the pandemic.
Fund balance decrease also due to a $6.0 million transfer to Capital Improvement Fund.
2 - Projected increase in fund balance is due to making increased operating transfers to the Fund in
2020.
3 - Projected decrease in fund balance is due to impacts of the COVID-19 pandemic and restrictions
on usage of the facility and programs that most likely will continue into 2021.
CITY OF DUBLIN | 2021 | OPERATING BUDGET
93
Revenue and Expenditure Summary
(Excludes Tax Increment Financing (TIF) Funds and Construction Funds)
Fund
Estimated revenues:
Income taxes
Property taxes
Hotel/Motel taxes
Intergovernmental revenue
Charges for services
Fines, licenses and permits
Interest income
Miscellaneous
Total estimated revenues
Estimated expenditures:
Personal services
Other expenses
Capital outlay
Total estimated expenditures
Excess of revenues
over expenditures
Other financing sources (uses):
Transfers in
Transfers out
Advances in
Advances out
Total other financing sources (uses)
Net change in fund balance
Estimated fund balance, January 1
Estimated fund balance, December 31
Percentage Change in Fund Balance
Safety
Swimming
Pool
Permissive
Tax Hotel/Motel Tax
Enforcement &
Education
-$-$-$-$ -$
458,300 ----
---960,000 -
60,000 -100,000 --
3,797,000 480,000 -1,730,500 -
---216,000 -
5,000 - 20,000 25,000 1,000
---380,000 -
4,320,300$ 480,000$ 120,000$ 3,311,500$ 1,000$
17,728,608 646,015 -930,230 2,450
560,395 344,765 -3,943,063 -
23,625 96,910 -92,000 -
18,312,628$ 1,087,690$ -$4,965,293$ 2,450$
(13,992,328)$ (607,690)$ 120,000$ (1,653,793)$ (1,450)$
13,580,000 475,000 -1,500,000 -
-(35,895) -- -
---- -
--(200,000) - -
13,580,000$ 439,105$ (200,000)$ 1,500,000$ -$
(412,328)$ (168,585)$ (80,000)$ (153,793)$ (1,450)$
2,383,264$ 255,007$ 291,477$ 2,753,927$ 66,833$
1,970,936$ 86,422$ 211,477$ 2,600,134$ 65,383$
-17%-66%-27%-6%-2%
(Note 4) (Note 5) (Note 6) (Note 7)
Notes - Changes in Fund Balances:
4 - Projected decrease in fund balance is due to increases in personal service costs (contract
negotiations).
5 - The City's North Pool is being renovated in 2020, and will re-open for the 2021 season. Although
pool fees will increase slightly due to the improvements made at the North Pool, it is difficult
to predict how the impact of the COVID-19 pandemic will affect pool attendance.
Subsequently, a conservative approach was taken in estimating revenue for the season and the
operating transfer amount from the General Fund was increased. Expenses to operate the new
facility are expected to increase.
6 - Projected decrease in fund balance is due to anticipated decrease in permissive tax collections
due to the COVID-19 pandemic (this is a motor vehicle license tax).
7 - The hotel industry has been greatly impacted by the COVID-19 pandemic. Recovery through 2021
is expected to be slow.
CITY OF DUBLIN | 2021 | OPERATING BUDGET
94
Revenue and Expenditure Summary
(Excludes Tax Increment Financing (TIF) Funds and Construction Funds)
Fund
Estimated revenues:
Income taxes
Property taxes
Hotel/Motel taxes
Intergovernmental revenue
Charges for services
Fines, licenses and permits
Interest income
Miscellaneous
Total estimated revenues
Estimated expenditures:
Personal services
Other expenses
Capital outlay
Total estimated expenditures
Excess of revenues
over expenditures
Other financing sources (uses):
Transfers in
Transfers out
Advances in
Advances out
Total other financing sources (uses)
Net change in fund balance
Estimated fund balance, January 1
Estimated fund balance, December 31
Percentage Change in Fund Balance
Law
Enforcement
Trust
Mandatory Drug
Fine
Mayor's Court
Computer Accrued Leave Rings Unitrust
-$-$-$-$ -$
-----
-----
-----
---484,250 -
--18,000 --
700 40 500 5,000 -
-----
700$40$18,500$ 489,250$ -$
--875 474,250 -
--4,500 --
7,000 -8,000 --
7,000$ -$13,375$ 474,250$ -$
(6,300)$ 40$5,125$ 15,000$ -$
---- -
---- -
---- -
---- -
-$-$-$-$ -$
(6,300)$ 40$5,125$ 15,000$ -$
100,808$ 2,782$ 58,587$ 76,609$ 450,000$
94,508$ 2,822$ 63,712$ 91,609$ 450,000$
-6%1%9%20%0%
(Note 8)
Notes - Changes in Fund Balances:
8 - The accrued leave calculation was re-evaluated for 2021, and the percentage allocated was
increased.
CITY OF DUBLIN | 2021 | OPERATING BUDGET
95
Revenue and Expenditure Summary
(Excludes Tax Increment Financing (TIF) Funds and Construction Funds)
Fund
Estimated revenues:
Income taxes
Property taxes
Hotel/Motel taxes
Intergovernmental revenue
Charges for services
Fines, licenses and permits
Interest income
Miscellaneous
Total estimated revenues
Estimated expenditures:
Personal services
Other expenses
Capital outlay
Total estimated expenditures
Excess of revenues
over expenditures
Other financing sources (uses):
Transfers in
Transfers out
Advances in
Advances out
Total other financing sources (uses)
Net change in fund balance
Estimated fund balance, January 1
Estimated fund balance, December 31
Percentage Change in Fund Balance
Wireless 911 Debt Service
Capital
Improvements
Parkland
Acquisition
Cemetery
Perpetual Care
-$-$22,544,639$ -$-$
--2,781,500 693,650 -
-----
130,000 -3,449,000 126,000 -
-----
-----
10,000 50,000 400,000 -30,000
-105,000 5,200,000 --
140,000$ 155,000$ 34,375,139$ 819,650$ 30,000$
-----
46,820 16,266,610 46,500 11,650 -
--41,215,000 750,000 -
46,820$ 16,266,610$ 41,261,500$ 761,650$ -$
93,180$ (16,111,610)$ (6,886,361)$ 58,000$ 30,000$
-14,520,190 6,750,000 --
(80,000) -(5,713,050) --
--2,732,000 --
-----
(80,000)$ 14,520,190$ 3,768,950$ -$ -$
13,180$ (1,591,420)$ (3,117,411)$ 58,000$ 30,000$
618,125$ 4,770,472$ 9,430,626$ 1,607,255$ 1,524,896$
631,305$ 3,179,052$ 6,313,215$ 1,665,255$ 1,554,896$
2%-33%-33%4%2%
(Note 9)(Note 10)
Notes - Changes in Fund Balances:
9 - The projected decrease in fund balance is due to decreasing the transfer-in amount and using
bond premium to retire debt.
10 - The projected decrease in fund balance is due to increased Capital Improvement projects
planned in the 2021-2025 Capital Improvements Program for 2021. The increase in budgeted
projects from 2020 to 2021 was approximately 35% and includes sewer infrastructure
improvements.
CITY OF DUBLIN | 2021 | OPERATING BUDGET
96
Revenue and Expenditure Summary
(Excludes Tax Increment Financing (TIF) Funds and Construction Funds)
Fund
Estimated revenues:
Income taxes
Property taxes
Hotel/Motel taxes
Intergovernmental revenue
Charges for services
Fines, licenses and permits
Interest income
Miscellaneous
Total estimated revenues
Estimated expenditures:
Personal services
Other expenses
Capital outlay
Total estimated expenditures
Excess of revenues
over expenditures
Other financing sources (uses):
Transfers in
Transfers out
Advances in
Advances out
Total other financing sources (uses)
Net change in fund balance
Estimated fund balance, January 1
Estimated fund balance, December 31
Percentage Change in Fund Balance
Water Sewer Employee Benefits
Workers
Compensation
-$-$-$ -$
----
----
----
1,000,000 2,430,000 9,470,900 100,000
2,500 ---
175,000 80,000 50,000 1,000
----
1,177,500$ 2,510,000$ 9,520,900$ 101,000$
346,760 969,170 106,810 -
818,295 2,236,405 9,319,760 314,358
476,500 576,570 --
1,641,555$ 3,782,145$ 9,426,570$ 314,358$
(464,055)$ (1,272,145)$ 94,330$(213,358)$
-350,000 - -
--- -
--- -
--- -
-$350,000$ -$ -$
(464,055)$ (922,145)$ 94,330$(213,358)$
11,457,244$ 5,081,526$ 2,863,531$ 222,194$
10,993,189$ 4,159,381$ 2,957,861$ 8,836$
-4%-18%3%-96%
(Note 10)(Note 11)
Notes - Changes in Fund Balances:
10 - The projected decrease in fund balance is due to increased Capital Improvement projects
planned in the 2021-2025 Capital Improvements Program for 2021. The increase in budgeted
projects from 2020 to 2021 was approximately 35% and includes sewer infrastructure
improvements.
11 - Heavy use of Worker's Compensation benefits in 2019 through 2020, and projected
continuation of use through 2021, has resulted in a reduced fund balance.
CITY OF DUBLIN | 2021 | OPERATING BUDGET
97
Revenue and Expenditure Summary
(Excludes Tax Increment Financing (TIF) Funds and Construction Funds)
Fund
Estimated revenues:
Income taxes
Property taxes
Hotel/Motel taxes
Intergovernmental revenue
Charges for services
Fines, licenses and permits
Interest income
Miscellaneous
Total estimated revenues
Estimated expenditures:
Personal services
Other expenses
Capital outlay
Total estimated expenditures
Excess of revenues
over expenditures
Other financing sources (uses):
Transfers in
Transfers out
Advances in
Advances out
Total other financing sources (uses)
Net change in fund balance
Estimated fund balance, January 1
Estimated fund balance, December 31
Percentage Change in Fund Balance
Fiduciary Total
-$90,178,557$
-3,933,450
600,000 1,560,000
-7,039,862
325,000 22,784,800
-3,408,900
8,600 1,787,340
4,410,405 10,487,530
5,344,005$ 141,180,439$
-57,140,378
5,305,805 72,823,421
-43,629,540
5,305,805$ 173,593,339$
38,200$ (32,412,900)$
-45,565,190 *
-(36,618,050) *
-2,732,000 *
-(1,836,965) *
-$9,842,175$
38,200$
1,050,209$
1,088,409$
4%
Notes:
* Please note: Given that TIF Funds are excluded from the Revenue
and Expenditure Summary, the total of the Transfers-In will not equal the total
of the Transfers-Out, nor will the Advances-In and the Advances-Out be equal.
As defined by GASB Statement No. 34, the General Fund, the Safety Fund, the General
Obligation Debt Fund, the Capital Improvements Tax Fund, the Sewer and the Water funds
meet the criteria of being a major fund. That criteria states that the General Fund is
always a major fund, and other major funds are those whose revenues, expenditures,
are at least 10 percent of corresponding totals for all governmental or enterprise
funds, and at least 5 percent of the aggregate amount for all governmental and
enterprise funds (excludes Fiduciary Funds).
CITY OF DUBLIN | 2021 | OPERATING BUDGET
98
Revenue and Expenditure Summary by Fund Type
(Excludes TIF Funds and Construction Funds)
Fund Type
2019 Actual 2020 Estimate 2021 Budget 2019 Actual 2020 Estimate 2021 Budget
Estimated revenues:
Income taxes 70,011,955$ 66,964,275$ 67,633,918$ -$ -$ -$
Property taxes - - - 477,344 458,300 458,300
Hotel/Motel taxes - - - 2,366,908 2,400,000 960,000
Intergovernmental revenue 484,785 539,138 485,762 2,513,278 2,983,100 2,979,100
Charges for services 1,034,375 1,082,500 907,500 9,277,544 10,123,412 8,551,400
Fines, licenses and permits 4,128,457 3,324,400 3,172,400 231,003 228,000 234,000
Interest income 1,371,825 1,100,000 900,000 242,191 175,240 92,740
Miscellaneous 375,901 3,603,000 388,000 557,337 387,900 384,125
Total estimated revenues 77,407,298$ 76,613,313$ 73,487,580$ 15,665,606$ 16,755,952$ 13,659,665$
Estimated expenditures:
Personal services 24,942,163 28,854,930 28,107,540 23,804,019 27,917,440 27,610,098
Other expenses 23,858,175 27,907,825 29,464,305 8,159,729 9,267,805 9,039,733
Capital outlay 1,544,041 1,625,760 302,485 1,231,763 494,650 308,985
Total estimated expenditures 50,344,379$ 58,388,515$ 57,874,330$ 33,195,511$ 37,679,895$ 36,958,816$
Excess of revenues
over expenditures 27,062,919$ 18,224,798$ 15,613,250$ (17,529,906)$ (20,923,943)$ (23,299,151)$
Other financing sources (uses):
Transfers in - 500,000 190,000 18,795,000 20,430,000 23,755,000
Transfers out (18,715,000) (26,850,250) (29,825,000) (282,900) (1,146,460) (1,080,000)
Advances in 1,385,000 15,700,0000,00 - - - -
Advances out (17,300,000) (1,400,000) (1,536,965) (50,000) (1,225,000) (300,000)
Total other financing sources (uses)(34,630,000)$ $ (31,171,965) (12,050,250) $ 18,462,100$ 18,058,540$ 22,375,000$
Net change in fund balance (7,567,081)$ $ (15,558,715) 6,174,548 $ 932,194$ (2,865,403)$ (924,151)$
Notes to the Revenue and Expenditures Statements by Fund Type:
1. Given that TIF Funds are excluded from the Revenue and
Expenditure Summary, the total of 'Transfers In' will not equal the total
of 'Transfers Out' nor will the 'Advances In' equal the 'Advances Out.'
2. Operating revenues in any given year may exceed expenditures.
However, each fund in which expenditures are anticipated to exceed
revenues must have sufficient fund balances to offset the differences.
General Fund Special Revenue Funds
CITY OF DUBLIN | 2021 | OPERATING BUDGET
99
Revenue and Expenditure Summary by Fund Type
(Excludes TIF Funds and Construction Funds)
Fund Type
Estimated revenues:
Income taxes
Property taxes
Hotel/Motel taxes
Intergovernmental revenue
Charges for services
Fines, licenses and permits
Interest income
Miscellaneous
Total estimated revenues
Estimated expenditures:
Personal services
Other expenses
Capital outlay
Total estimated expenditures
Excess of revenues
over expenditures
Other financing sources (uses):
Transfers in
Transfers out
Advances in
Advances out
Total other financing sources (uses)
Net change in fund balance
2019 Actual 2020 Estimate 2021 Budget 2019 Actual 2020 Estimate 2021 Budget
-$ -$ -$ 23,337,321$ 22,321,425$ 22,544,639$
- - - 3,531,233 3,475,150 3,475,150
- - -
- - 601,059 425,000 3,575,000
- - - -
- - - - - -
142,314 50,000 50,000 692,579 225,000 400,000
110,480 110,000 105,000 187,010 2,700,000 5,200,000
252,793$ 160,000$ 155,000$ 28,349,203$ 29,146,575$ 35,194,789$
- - - - - -
17,354,191 17,076,910 16,266,610 50,226 57,150 58,150
- - - 17,615,864 40,910,000 41,965,000
17,354,191$ 17,076,910$ 16,266,610$ 17,666,090$ 40,967,150$ 42,023,150$
(17,101,397)$ (16,916,910)$ (16,111,610)$ 10,683,113$ (11,820,575)$ (6,828,361)$
15,859,091 17,780,765 14,520,190 1,657,000 7,600,250 6,750,000
- - - (6,402,809) (7,714,635) (5,713,050)
- - 1,722,000 2,308,937 2,732,000
- - - (610,000) (350,000) -
15,859,091$ 17,780,765$ 14,520,190$ (3,633,809)$ 1,844,552$ 3,768,950$
(1,242,307)$ 863,855$ (1,591,420)$ 7,049,304$ (9,976,023)$ (3,059,411)$
Notes to the Revenue and Expenditures Statements by Fund Type:
1. Given that TIF Funds are excluded from the Revenue and
Expenditure Summary, the total of 'Transfers In' will not equal the total
of 'Transfers Out' nor will the 'Advances In' equal the 'Advances Out.'
2. Operating revenues in any given year may exceed expenditures.
However, each fund in which expenditures are anticipated to exceed
revenues must have sufficient fund balances to offset the differences.
Debt Service Funds Capital Project Funds
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Revenue and Expenditure Summary by Fund Type
(Excludes TIF Funds and Construction Funds)
Fund Type
Estimated revenues:
Income taxes
Property taxes
Hotel/Motel taxes
Intergovernmental revenue
Charges for services
Fines, licenses and permits
Interest income
Miscellaneous
Total estimated revenues
Estimated expenditures:
Personal services
Other expenses
Capital outlay
Total estimated expenditures
Excess of revenues
over expenditures
Other financing sources (uses):
Transfers in
Transfers out
Advances in
Advances out
Total other financing sources (uses)
Net change in fund balance
2019 Actual 2020 Estimate 2021 Budget 2019 Actual 2020 Estimate 2021 Budget
-$ -$ -$ -$ -$ -$
- - - - - -
- - - - - -
- - - - - -
21,250 - - 3,742,270 3,430,000 3,430,000
- - - 4,440 2,500 2,500
34,259 30,000 30,000 437,560 320,000 255,000
- - - 62,000 - -
55,509$ 30,000$ 30,000$ 4,246,269$ 3,752,500$ 3,687,500$
- - - 1,161,374 1,339,360 1,315,930
- - - 2,164,970 2,775,595 3,054,700
- - - 1,018,649 1,337,370 1,053,070
-$ -$ -$ 4,344,992$ 5,452,325$ 5,423,700$
55,509$ 30,000$ 30,000$ (98,723)$ (1,699,825)$ (1,736,200)$
- - - 9,852 200,000 350,000
- - - - - -
- - - 1,000,000 - -
- - - - - -
-$ -$ -$ 1,009,852$ 200,000$ 350,000$
55,509$ 30,000$ 30,000$ 911,129$ (1,499,825)$ (1,386,200)$
Notes to the Revenue and Expenditures Statements by Fund Type:
1. Given that TIF Funds are excluded from the Revenue and
Expenditure Summary, the total of 'Transfers In' will not equal the total
of 'Transfers Out' nor will the 'Advances In' equal the 'Advances Out.'
2. Operating revenues in any given year may exceed expenditures.
However, each fund in which expenditures are anticipated to exceed
revenues must have sufficient fund balances to offset the differences.
Enterprise FundsPermanent Funds
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Revenue and Expenditure Summary by Fund Type
(Excludes TIF Funds and Construction Funds)
Fund Type
Estimated revenues:
Income taxes
Property taxes
Hotel/Motel taxes
Intergovernmental revenue
Charges for services
Fines, licenses and permits
Interest income
Miscellaneous
Total estimated revenues
Estimated expenditures:
Personal services
Other expenses
Capital outlay
Total estimated expenditures
Excess of revenues
over expenditures
Other financing sources (uses):
Transfers in
Transfers out
Advances in
Advances out
Total other financing sources (uses)
Net change in fund balance
2019 Actual 2020 Estimate 2021 Budget 2019 Actual 2020 Estimate 2021 Budget
-$ -$ -$ -$ -$ -$
- - - - - -
- - - 1,274,489 1,295,000 600,000
- - - - - -
7,586,614 8,812,381 9,570,900 317,500 572,245 325,000
- - - - - -
74,748 61,000 51,000 18,612 8,600 8,600
33,861 - - 1,507,657 1,319,200 4,410,405
7,695,223$ 8,873,381$ 9,621,900$ 3,118,258$ 3,195,045$ 5,344,005$
96,269 106,255 106,810 - - -
7,611,706 9,173,435 9,634,118 3,253,758 3,089,595 5,305,805
- - - - - -
7,707,974$ 9,279,690$ 9,740,928$ 3,253,758$ 3,089,595$ 5,305,805$
(12,751)$ (406,309)$ (119,028)$ (135,500)$ 105,450$ 38,200$
- - - - - -
- - - - - -
- - - - - -
- - - - - -
-$ -$ -$ -$ -$ -$
(12,751)$ (406,309)$ (119,028)$ (135,500)$ 105,450$ 38,200$
Notes to the Revenue and Expenditures Statements by Fund Type:
1. Given that TIF Funds are excluded from the Revenue and
Expenditure Summary, the total of 'Transfers In' will not equal the total
of 'Transfers Out' nor will the 'Advances In' equal the 'Advances Out.'
2. Operating revenues in any given year may exceed expenditures.
However, each fund in which expenditures are anticipated to exceed
revenues must have sufficient fund balances to offset the differences.
Fiduciary FundsInternal Service Funds
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Revenue and Expenditure Summary by Fund Type
(Excludes TIF Funds and Construction Funds)
Fund Type
Estimated revenues:
Income taxes
Property taxes
Hotel/Motel taxes
Intergovernmental revenue
Charges for services
Fines, licenses and permits
Interest income
Miscellaneous
Total estimated revenues
Estimated expenditures:
Personal services
Other expenses
Capital outlay
Total estimated expenditures
Excess of revenues
over expenditures
Other financing sources (uses):
Transfers in
Transfers out
Advances in
Advances out
Total other financing sources (uses)
Net change in fund balance
2019 Actual 2020 Estimate 2021 Budget
93,349,276$ 89,285,700$ 90,178,557$
4,008,578 3,933,450 3,933,450
3,641,397 3,695,000 1,560,000
3,599,122 3,947,238 7,039,862
21,979,553 24,020,538 22,784,800
4,363,900 3,554,900 3,408,900
3,014,088 1,969,840 1,787,340
2,834,246 8,120,100 10,487,530
136,790,160$ 138,526,766$ 141,180,439$
50,003,824 58,217,985 57,140,378
62,452,755 69,348,315 72,823,421
21,410,316 44,367,780 43,629,540
133,866,895$ 171,934,080$ 173,593,339$
2,923,264$ (33,407,314)$ (32,412,900)$
36,320,943 46,511,015 45,565,190
(25,400,709) (35,711,345) (36,618,050)
4,107,000 18,008,937 2,732,000
(17,960,000) (2,975,000) (1,836,965)
(2,932,766)$ $ 9,842,175 25,833,607 $
(9,502)$ $ (22,570,725) ( 7,573,707) $
1. Given that TIF Funds are excluded from the Revenue and
Expenditure Summary, the total of 'Transfers In' will not equal the total
of 'Transfers Out' nor will the 'Advances In' equal the 'Advances Out.'
2. Operating revenues in any given year may exceed expenditures.
However, each fund in which expenditures are anticipated to exceed
revenues must have sufficient fund balances to offset the differences.
Notes to the Revenue and Expenditures Statements by Fund Type:
Totals
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COMPARISON OF REVENUE AND EXPENDITURES
(Excludes Other Financing Sources and Uses)
While the City utilizes fund accounting to track the activities of each of the funds, the City generally
reports the operating budget in terms of operating revenue and expenditures. The funds listed in
the box below comprise the general operating budget of the City. The debt funds, capital funds,
enterprise funds, internal service funds, and fiduciary funds are excluded, as are transfers and
advances.
This year, like others in the past, show a budget in which the operating expenditures are budgeted
to exceed the operating revenue. For 2021, the variance is estimated to be $7.8m on operating
revenue of $86.5m and operating expenditures of $94.3m. This is due to the City’s conservative
approach to budgeting revenues.
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COMPARISON OF REVENUE AND
EXPENDITURES (Excludes Other Financing Sources
and Uses)
While the projections for 2021 shows expenditures exceeding revenue, history has shown that what actually
occurred is that the variance between actual revenue and actual expenditures has been inversed, with
operating revenue exceeding the operating expenditures.
2008 Through 2021 Budgeted Expenditures and Revenue Versus Actual
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COMPARISON OF REVENUE AND EXPENDITURES
Trend Projection Analysis
With regard to trend projections, one-time or non-recurring revenue and expenditures in 2021 were
examined, as well as spending trends. The first notable item is that the City does not typically have non-
recurring types of revenue. The only real example of this would be the sale of the City’s large capital assets
such as land or buildings. Historically, this is a rarity, however it did happen in 2020 with the sale of the
City’s Development Building located at 5800 Shier-Rings Road. There are no similar sales planned at this
time in 2021.
The fiscal impact of COVID-19 has also been a major consideration in the compilation of the 2021 Operating
Budget. General Fund operating transfers are planned in 2021 to the Hotel/Motel Fund as well as the
Recreation Fund which were two of the hardest hit areas during the pandemic. Revenues and expenditures
will be closely monitored during 2021 and financial adjustments made as necessary.
In 2020, the City had planned a number of non-recurring expenditures. Particularly, the expenditures
associated with the 27th pay period, and the final payment for the Riegle property purchase (economic
development land on Shier Rings Road). There are also contractual obligations beginning in 2021 that are
planned to be recurring in nature for parks maintenance, and economic development. Contractual service
spending of $18.6m was budgeted for 2020. $18.7m is budgeted in 2021, although a majority of this is
spending required for basic services such as legal review, investment banking services, and commercial
and residential plan reviews. In some departments, like Engineering and Planning, the contractual
obligations are more aligned with planned project execution. These expenditures are not necessarily non-
recurring, because similar-type projects are budgeted each year. However, if for some reason expenditures
needed to be quickly reduced, these obligations could be eliminated or pushed to a future time without a
significant impact on routine City-provided services, at least in the short term.
When removing the non-recurring expenditures and reviewing personal services, contractual services and
supplies for years 2016 through 2019, an expenditure trend emerges. The expenditure trend is narrowing
the positive variance between operating revenue and expenditures over this time period. The costs of the
service categories (listed previously) are growing at a rate greater than the rate of operating revenue
growth. If this trend would continue indefinitely, it would eventually pose a threat to maintaining a balanced
budget. Despite this imbalance in expenditure growth, as it compares to revenue growth, operating
revenue has continued to exceed operating expenditures in each of these years and is expected to continue
to do so. Operating revenue and expenditures, and any trends within them, will continue to be monitored
as we progress through the new fiscal year.
City Council and the City’s Administration have taken proactive measures to ensure that expenditure growth
related to daily operations remains as flat as possible, while maintaining the City’s current high quality
service levels. One of the primary cost drivers for the City is salary and benefit increases. Ten staff
positions were added in the 2020 budget, nine of which had off-setting revenue sources to cover their
costs. After reorganization of Public Works Department, a net decrease of one position is planned for 2021.
In all of these significant budget areas, City Council is taking action. Staffing requests for 2021 brought
forward to City Council for review were thoughtfully vetted, as was the area of health insurance benefits.
By carefully limiting the increase of new staff positions, and monitoring and evaluation of operating costs,
the City has taken steps to limit the growth of current and future budget expenditures, and maintain the
positive variance between the revenue and expenditure lines.
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SUMMARIZING THE 2021 OPERATING BUDGET
Summarizing the 2021 Operating Budget per City Council’s strategic focus areas:
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Personal
Services Other Expenses Capital Outlay
Transfers /
Advances Total
General Fund 28,107,540$ 29,464,305$ 302,485$ 31,361,965$ 89,236,295$
Special Revenue Funds
Street Maintenance and Repair Fund - Public Service
Street Operations 2,318,005 1,185,330 7,800 - 3,511,135
Transportation and Mobility -318,125 10,000 -328,125
Finance ---693,750 693,750
State Highway Fund
Transportation and Mobility -31,000 --31,000
Finance ---181,250 181,250
Recreation Fund
Recreation Services 1,839,085 869,900 5,000 -2,713,985
Community Recreation Center 2,675,600 1,114,370 37,150 -3,827,120
Community Recreation Center Facilities 703,715 562,965 - -1,266,680
Community Events - Recreation 139,715 13,900 6,500 -160,115
Finance - - - 189,105 189,105
Swimming Pool Fund 646,015 344,765 96,910 -1,087,690
Finance - - - 35,895 35,895
Permissive Tax Fund ---200,000 200,000
Hotel/Motel Tax Fund 930,230 3,943,063 92,000 - 4,965,293
Safety Fund
Police 13,362,567 386,895 21,625 -13,771,087
Communication 4,366,041 155,500 2,000 -4,523,541
Finance - 18,000 - - 18,000
Wireless 9-1-1 Fund -46,820 -80,000 126,820
Educations and Enforcement Fund 2,450 - --2,450
Law Enforcement Fund --7,000 -7,000
Mayor's Court Computer Fund 875 4,500 8,000 -13,375
Cemetery Fund 151,550 44,600 15,000 -211,150
Accrued Leave Reserve Fund -474,250 --474,250
Debt Service Funds
General Obligation Debt Service -14,112,500 --14,112,500
Economic Development Bond Retirement Fund -2,069,800 --2,069,800
Special Assessments -84,310 --84,310
Capital Projects Funds
Capital Improvements Tax Fund -46,500 41,215,000 5,713,050 46,974,550
Parkland Acquisition Fund -11,650 750,000 - 761,650
Capital Improvement Construction -- 5,700,000 - 5,700,000
Capital Improvement Construction - DCRC -- -- -
TIF Funds -8,245,515 4,245,050 11,629,140 24,119,705
Enterprise Funds
Water Fund
Finance -293,200 --293,200
Engineering 346,760 525,095 476,500 -1,348,355
Sewer Fund
Finance -1,455,605 --1,455,605
Engineering 969,170 780,800 576,570 -2,326,540
Sewer Construction Fund -10,000 5,430,000 -5,440,000
Merchandise Fund -----
Internal Service Funds
Employee Benefits Self-Insurance Fund 106,810 9,319,760 --9,426,570
Worker's Compensation Self-Insurance Fund -314,358 --314,358
Fiduciary Funds
Agency Fund -2,917,350 --2,917,350
Visit Dublin Ohio (Dublin Convention and Visitor's Bureau)-600,000 --600,000
Central Ohio Interoperable Radio System (COIRS)-317,500 --317,500
Property Assessment Clean Energy (PACE)-1,470,955 --1,470,955
Totals 56,666,128$ 81,553,186$ 59,004,590$ 50,084,155$ 247,308,059$
2021 Appropriations Summary by Expenditure Category - All Funds
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Personal
Services Other Expenses Capital Outlay
Transfers/
Advances Total
General Fund
City Council 759,575$ 89,300$ -$ -$ 848,875$
Boards and Commissions 40,900 750 --41,650
Office of the City Manager 1,237,705 544,550 --1,782,255
Human Resources 1,352,005 828,775 --2,180,780
Communications and Public Information 1,051,770 883,265 - 1,935,035
Legal Services -1,950,000 --1,950,000
Court Services 295,765 121,525 --417,290
Records Management 141,660 37,600 --179,260
Miscellaneous Account/Contingencies - 870,970 - -870,970
Performance Analytics 604,870 354,700 1,000 - 960,570
Information Technology Operations 1,534,690 3,200,220 - -4,734,910
Finance - Office of the Director 1,467,740 304,800 --1,772,540
Taxation 720,395 3,076,245 2,000 -3,798,640
Miscellaneous Accounts -664,900 -- 664,900
Transfers ---29,825,000 29,825,000
Advances ---1,536,965 1,536,965
Public Works
Office of the Deputy City Manager 1,710,475 220,715 1,000 -1,932,190
Solid Waste Management 873,135 3,447,205 5,125 -4,325,465
Fleet Management 957,645 2,469,600 19,100 -3,446,345
Engineering 2,191,790 750,250 5,000 -2,947,040
Miscellaneous -373,500 --373,500
Transportation and Mobility 1,386,380 578,660 - -1,965,040
Facilities Management 1,669,900 1,201,580 10,000 -2,881,480
Parks and Recreation
Office of the Director - - ---
Parks and Grounds Operations 3,622,130 2,111,400 52,000 -5,785,530
Horticulture 974,790 319,260 103,710 -1,397,760
Forestry 796,530 208,955 96,550 -1,102,035
Outreach and Engagement 441,515 112,400 --553,915
Development
Office of the Director - - - --
Planning 2,055,495 459,120 4,500 -2,519,115
Economic Development 660,935 3,888,560 2,500 -4,551,995
Building Standards 1,559,745 395,500 --1,955,245
Totals 28,107,540$ 29,464,305$ 302,485$ 31,361,965$ 89,236,295$
2021 Appropriations Summary by Expenditure Category - General Fund
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C I T Y O F D U B L I N |2021 OPE R A TIN G B U DGE T
DEBT ADMINISTRATION
111
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DEBT ADMINISTRATION
Dublin’s infrastructure needs are met through a five-year Capital Improvements Program (CIP).
Currently, the 2021 - 2025 CIP programs $237 million in new capital assets and infrastructure over
the five-year period. Several capital projects in past years have been funded utilizing proceeds
from long-term debt. The City's CIP document provides a summary of additional infrastructure
needs anticipated to be funded with long-term debt.
Funding Sources:
By City of Dublin policy, fifteen percent of income tax revenues are allocated for debt service. The
maximum amount of debt shall not exceed 90% of the allocation of income tax revenue allocated
to pay debt service per City of Dublin policy.
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Rating Agency Reviews:
The City received ratings from Moody’s Investors Service (“Moody’s”), Fitch Ratings (“Fitch”), and,
S&P Global (“S&P”). After completing a review that evaluated the City’s existing financial condition,
current developments and trends, and prospects for growth, all three agencies assigned their
highest ratings, “Aaa”, “AAA”, and “AAA”, respectively, to the City’s bonds. In its report, S&P stated
“Dublin’s status as a desirable suburb within the fast-growing Columbus metropolitan statistical
area, its commitment to maintaining a large and diverse employment base, which supports a
healthy income tax stream, and its robust financial policy framework are key credit strengths
supporting the ‘AAA’ rating.” All agencies cited the City’s strong and proactive management along
with good financial policies and strong reserves as rationale for the rating. These ratings enable
the City’s debt to be issued at the lowest interest rates, resulting in reductions in future debt service
payments. The City’s diverse economic base, the City's history of operating surpluses and the
continued use of that surplus to fund capital projects, and the City’s continued long-term planning
efforts will help maintain high credit ratings.
Proposed New Long-Term Debt:
The City’s long-term debt outstanding as of December 31, 2020 is estimated to be $185.1 million.
Of the total, approximately $2.6 million will be retired using revenues generated by the City's water
system operations, $13.4 million will be retired using revenues generated by the City’s sewer system
operations, approximately $81,000 will be retired through the collection of special assessments,
$137,500 will be retired using State Highway revenues, and $85.8 million will be retired using
service payments in lieu of taxes from tax increment financing districts. The remaining $83.3
million, or about 45%, will be retired with income tax revenue.
New debt to be issued in 2021 through 2025 is currently planned as follows:
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Debt Limitation – Ohio Revised Code:
Under current state statutes (Chapter 133 Ohio Revised Code), the City's general obligation debt
issuances are subject to a legal limitation based on the total assessed value of real and personal
property. Total general obligation debt of the City, exclusive of certain exempt debt, shall never
exceed 10.5% of the total assessed valuation. The unvoted general obligation debt of the City
cannot exceed 5.5% of the total assessed valuation. In 2020, the City’s total taxable assessed
valuation was $2,315,451,770. As a result, the City had a legal debt margin for total debt of
$243,122,435 and a legal debt margin for unvoted debt of $127,349,847. Exemptions include:
special assessment bonds; revenue bonds; general obligation enterprise debt; other bonded debt
issues – income tax, tax increment financing, and hotel/motel tax funded debt. Total net debt
applicable to the limit rolled-off in 2020.
Limitation Nonexempt Debt
Outstanding
Additional Debt
Capacity Within
Limitation
10 ½% = $243,122,435 $200,000 $242,922,435
5 ½% = $127,349,847 $0 $127,349,847
The City is currently in compliance with the limitations set forth by the Ohio Revised Code, as well
as with the City’s debt policy.
Debt Per Capita:
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Notes:
(1) Detail regarding the City’s outstanding debt can be found in the Debt Service Schedule.
(2) Taxable property value data per Franklin County, Ohio.
(3) Includes general bonded debt, other governmental activities debt, and business-type debt.
(4) Population per Mid-Ohio Regional Planning Commission (MORPC).
Source: City of Dublin Comprehensive Annual Financial Report (CAFR) for the fiscal year ended December 31, 2019.
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Analysis of Financing Alternatives:
City Council has directed staff to explore alternatives to the issuance of debt for capital acquisitions
and construction projects as financially reasonable, and for cost efficiency. These alternatives
include, but are not limited to: grants; use of reserves; use of current revenues, and contributions
from developers.
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Date 2020
Of Original O/S Principal Interest
Issue Amount Principal Payment Payment
Unvoted Bonds (G.O.)Source
Service Center Income Tax Revenue 12/1/01 3,675,000 436,683 262,692 15,066
Municipal Pool South (OMB)Income Tax Revenue 4/14/04 2,986,000 1,092,000 164,000 50,085
Industrial Pkwy/SR 161 Improvements Perimeter West TIF 1/7/14 8,210,000 5,485,000 490,000 177,144
Darree Fields Water Tower Water Fund 1/7/14 1,710,000 1,140,000 100,000 36,850
Sanitary Sewer Lining Sewer Fund 1/7/14 1,880,000 1,260,000 110,000 40,738
LED Street Lights Income Tax Revenue 10/2/12 2,185,000 755,000 245,000 20,825
Dublin Road Water Tower Water Fund 10/2/12 2,360,000 1,680,000 105,000 51,788
Sewer Lining & Repairs Sewer Fund 10/2/12 2,540,000 1,810,000 115,000 55,725
Emerald Parkway Phase 8 Emerald 8 TIF 12/17/13 5,420,000 5,295,000 305,000 175,425
Bridge Street - Land Acquisition River Ridge TIF/McKitrick TIF 12/17/13 4,435,000 4,310,000 250,000 142,800
270/33 Interchange (Design, ROW)Ruscilli 1/7/14 9,000,000 3,825,000 920,000 113,075
Justice Center Improvements Income Tax Revenue 9/30/15 10,600,000 9,095,000 415,000 365,294
Sewer Lining & Repairs Sewer Fund 9/30/15 2,500,000 2,145,000 100,000 86,169
BSD Transportation (Riverside Dr/161/Park)9/30/15 25,000,000 21,455,000 980,000 861,725
BSD Transportation (Bridge Park)Vrable TIF 9/30/15 11,100,000 9,815,000 450,000 394,081
BSD Parking Structures (Tax-Exempt)Bridge Park TIF 10/28/15 16,000,000 16,000,000 - 718,231
BSD Parking Structures (Taxable)Bridge Park TIF 10/28/15 16,000,000 15,005,000 730,000 622,925
270/33 Interchange (Construction) (SIB)Pizzutti TIF/Upper Metro TIF 2/10/15 10,010,000 6,936,711 357,464 687,231
Dublin Road/Glick Road Improvements (OPWC)State Highway 7/1/14 250,000 162,500 25,000 -
BSD Transportation (John Shields Parkway II)Tuller TIF 12/6/16 9,325,000 8,265,000 375,000 256,550
Service Center Renovation/Expansion Income Tax Revenue 8/2/17 3,300,000 3,065,000 125,000 120,300
Sewer Lining & Repairs/Extensions Sewer Fund 8/2/17 1,380,000 1,280,000 50,000 50,300
Pedestrian Bridge/N. High Street Income Tax Revenue 8/2/17 27,200,000 25,270,000 1,020,000 992,150
CML/City Parking Garage Historic Dublin TIF/Income Tax Revenue 12/18/18 15,600,000 15,065,000 530,000 691,781
CML/City Parking Garage Bridge & High TIF/Income Tax Revenue 12/18/18 4,000,000 3,865,000 135,000 165,738
Riverside Crossing Park Income Tax Revenue 12/18/18 1,750,000 1,690,000 60,000 77,619
Sewer Lining & Repairs/Extensions Sewer Fund 12/18/18 1,350,000 1,305,000 45,000 59,888
Riverside Crossing Park Income Tax Revenue 4/2/20 14,000,000 14,000,000 - 278,833
North Pool Income Tax Revenue 4/2/20 6,000,000 6,000,000 - 119,500
Sewer Lining & Repairs/Extensions Sewer Fund 4/2/20 6,000,000 6,000,000 - 119,500
194,397,894 9,354,156 7,578,485
Ballantrae (2001)Special Assessment 12/1/01 1,700,000 203,317 122,308 7,015
203,317 122,308 7,015
Total Debt Payments 194,801,211 9,676,464 7,592,500
DEBT SERVICE SCHEDULE
Reflects Debt as of 12/31/2020
McKitrick TIF/ Shamrock Crossing TIF/H2
Hotel TIF/Penzone TIF/Income Tax
Revenue
CITY OF DUBLIN | 2021 | OPERATING BUDGET
118
3 | General Fund
Staples® ST 1674596-1674598 1234 CYANMAGENTAYELLOWBLACK 07/10/2019
General Fund3Table of Contents
City Council/Boards and Commissions 11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
City Council
STATEMENT OF FUNCTIONS
All powers of the City permitted by the Revised Charter, the Constitution and the laws of the State
of Ohio are vested in Council. Council provides for the exercise of all City powers and for the
performance of all duties and obligations imposed on the City by law, through the adoption of
legislation. City Council's responsibilities include reviewing, deliberating and approving legislation
as prescribed by the Revised Charter and the laws of the State of Ohio applicable to municipalities.
City Council establishes goals and long-range policies for the City.
Council is composed of seven members who serve four-year terms. Three are nominated and
elected by the electors of the City at large and four are nominated and elected by the electors of
each of the four Council wards. All candidates for City Council must be residents of Dublin for one
year prior to filing a petition of candidacy. Council members must be residents of the City of Dublin
throughout their term of office. Ward Council members must be residents of the ward which they
represent at the time they file for office and during their entire term of office.
City Council elects a Mayor and Vice Mayor to serve two-year terms. The Mayor presides over all
City Council meetings. The Vice Mayor performs these duties in the absence of the Mayor.
The Clerk of Council is appointed by the City Council and serves at its pleasure. The Clerk of Council
is an officer of the City and provides notice of Council meetings to its members and the public, keeps
the minutes of Council’s proceedings and performs other duties as provided by the Revised Charter
or by Council.
OBJECTIVES AND ACTIVITIES
To establish goals for the community to be implemented by staff and/or City Council.
To set policy in a clear and consistent manner in order to provide a framework for
administrative implementation.
To continue to be responsive to the needs and expectations of the citizens of Dublin.
PERSONNEL DATA
POSITION TITLE
Mayor
Vice Mayor
Council Member
Clerk of Council
Deputy Clerk of Council
TOTAL
PART-TIME/SEASONAL STAFF
Intern (1)
2020
CURRENT NUMBER
1
1
5
1
2
10
1
1
2021
ADOPTED
1
1
5
1
2
10
0
0
NOTES & ADJUSTMENTS:
121
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
101 General Fund
50 City Council
Personal Services
701101 Full Time Salaries/Wages 340,975 362,010 362,010 346,875
701103 Overtime Wages 17,934 15,000 24,600 25,000
701104 Other Wages 0 10,800 9,300 0
701201 Employee Benefits 266,030 293,175 293,175 316,700
702000 Training/Travel 7,158 24,500 16,100 24,500
703100 Meeting Expenses 8,543 7,500 7,500 7,500
703101 Ceremonial Functions Expense 15,229 24,000 24,486 24,000
703201 Long Term Strategic Plan 1,539 15,000 15,000 15,000
Personal Services Total:657,408 751,985 752,171 759,575
Contractual Services
713004 Other Professional Services 11,667 16,000 16,503 74,800
715002 Advertising 1,041 4,000 4,293 4,000
716000 Memberships/Subscriptions 1,700 2,500 3,005 2,500
Contractual Services Total:14,408 22,500 23,801 81,300
Supplies
721001 Office Supplies 3,518 8,000 9,036 8,000
Supplies Total:3,518 8,000 9,036 8,000
City Council Total:675,333 782,485 785,008 848,875
General Fund Total:675,333 782,485 785,008 848,875
2021 Operating Budget - City of Dublin, Ohio
122
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
101 General Fund
50 City Council
Personal Services
701101 Full Time Salaries/Wages 6,976 8,400 11,600 8,400
701201 Employee Benefits 1,066 1,325 1,700 1,500
702000 Training/Travel 3,251 30,000 26,425 30,000
703100 Meeting Expenses 16,000 1,000 1,000 1,000
Personal Services Total:27,293 40,725 40,725 40,900
Contractual Services
716000 Memberships/Subscriptions 0 750 750 750
Contractual Services Total:0 750 750 750
City Council Total:27,293 41,475 41,475 41,650
General Fund Total:27,293 41,475 41,475 41,650
2021 Operating Budget - City of Dublin, Ohio
Boards and Commissions
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City Council /
Boards and Commissions
BUDGET SUMMARY
10110510 (City Council)
Account 701101 provides funding for the salaries/wages of City Council Members and staff
reflected under Personnel Data.
Account 701103 provides overtime for eligible staff working night meetings (CC, PZC, BZA,
ARB, task force, etc.).
Account 701104 provides for part-time or seasonal wages. That funding has been moved to
account 713004 for consulting in 2021.
Account 701201 includes funding for benefits, including health insurance contributions for City
Council Members, the Clerk of Council and Deputy Clerks of Council.
Account 702000 includes funding for travel and training for Council Members and certification-
related training for the Clerk of Council and Deputy Clerks of Council.
Account 703101 includes funding for citywide ceremonial functions, which are reviewed and
approved by the Mayor and the City Manager. These include events hosted by City Council;
Memorial Tournament badges for Council Members; flowers, memorial donations and special
occasion recognition.
Account 703201 provides funding for long-term strategic planning workshops, and Council
retreat(s).
Account 713004 provides funding for codification services, and Council communications
consulting.
Account 715002 provides funding for advertising expenses related to publication in local
newspapers of the annual meeting schedule and various required legal notices.
10110520 (Boards & Commissions)
Account 701101 provides funding for salaries/wages of seven Planning and Zoning Commission
Members.
Account 702000 provides funding, as authorized by City Council, of travel and training for
Planning and Zoning Commission members and funding for orientation and training for all City
board and commission members. Funding is provided for Architectural Review Board members
to attend the Annual National Forum through the National Alliance for Preservation
Commissions (NAPC).
Account 703100 provides funding for expenses related to meetings sponsored by various City
advisory boards, commissions, committees and task forces. (Actual funds in 2019 reflect the
costs of a wireless microphone upgrade.)
Account 716000 provides funding for American Planning Association (APA) memberships.
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Office of the City Manager 11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
Office of the City Manager
STATEMENT OF FUNCTIONS
The City Manager is the Chief Administrative and Law Enforcement Officer of the City and is charged
with the responsibility for the administration of all municipal affairs as empowered by the Revised
Charter of the City of Dublin, City Ordinances or Resolutions and State laws. Some of the City
Manager’s primary responsibilities include: directing and supervising the administration of all
departments and functions of the City; attending all Council meetings; ensuring that all laws, Revised
Charter provisions, ordinances and resolutions of Council are faithfully executed; preparing the annual
budget and capital improvements program; publishing an annual report of the financial and
administrative activities of the City; and executing, on behalf of the City, all contracts and agreements.
OBJECTIVES AND ACTIVITIES
To ensure alignment with City Council Strategic Focus Areas.
Assist and advise City Council on strategic efforts.
To provide leadership and direction for staff.
To be responsive to needs of the community and to advise citizens regarding the structure
and activities of the City organization.
To facilitate citizen involvement and requests for service.
To provide leadership in sustainable municipal services.
PERSONNEL DATA
POSITION TITLE
City Manager
Assistant City Manager/Chief Strategy & Innovation Officer
Deputy City Manager/Chief Finance & Development Officer (1)
Chief Information/Technology Officer (2) (3)
Government & International Relations Manager (4)
Management Assistant
Executive Assistant to the City Manager
Administrative Support 3 (2)
Administrative Support 1
TOTAL
PART-TIME/SEASONAL STAFF
Intern (ICF)
Intern
TOTAL
2020
CURRENT NUMBER
1
1
0
0
1
1
1
0
1
6
1
1
2
2021
ADOPTED
1
1
1
1
1
1
1
1
1
9
1
1
2
NOTES AND ADJUSTMENTS:
(1) Office of the Development Director was re-organized. The Development Director position has
been moved to the Office of the City Manager and re-allocated to the Deputy City Manager/Chief
Finance & Development Officer position.
(2) The Chief Information/Technology Officer and the Administrative Support 3 positions are moved
from the Information Technology Office to the Office of the City Manager.
(3) The Chief Information/Technology Officer position will remain unfunded for 2021, and will be
covered through contracted service.
(4) The Government & International Relations Manager position is currently vacant, and will remain
unfunded through 2021.
125
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
101 General Fund
10 City Manager
Personal Services
701101 Full Time Salaries/Wages 678,400 725,040 665,040 833,840
701103 Overtime Wages 3,370 3,000 6,100 11,000
701104 Other Wages 14,786 32,125 31,025 32,125
701201 Employee Benefits 213,817 239,455 238,455 329,115
702000 Training/Travel 16,090 14,500 15,481 13,125
703100 Meeting Expenses 6,006 6,500 6,536 6,500
703202 Staff Goal Setting 4,352 12,000 13,300 12,000
Personal Services Total:936,821 1,032,620 975,937 1,237,705
Contractual Services
713004 Other Professional Services 90,781 84,800 167,475 436,570
716000 Memberships/Subscriptions 6,323 7,080 7,080 8,980
Contractual Services Total:97,105 91,880 174,555 445,550
Supplies
721001 Office Supplies 2,618 3,500 6,425 4,000
Supplies Total:2,618 3,500 6,425 4,000
Other Charges and Ex
751003 Special Projects/Programs 185,596 242,500 254,947 95,000
Other Charges and Ex Total:185,596 242,500 254,947 95,000
City Manager Total:1,222,139 1,370,500 1,411,864 1,782,255
General Fund Total:1,222,139 1,370,500 1,411,864 1,782,255
2021 Operating Budget - City of Dublin, Ohio
Office of the City Manager (OCM)
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Office of the City Manager
BUDGET SUMMARY:
10110110
Account 701101 provides funding for the full-time staffing reflected under Personnel Data.
Account 701104 provides funding for part-time (Intern) staff.
Account 702000 provides funding for training and travel for the OCM Office.
Account 703100 provides funding for external and internal meetings sponsored by the City.
This may include food, beverages and any necessary supplies for meetings with staff retreats,
forums, etc.
Account 703202 provides funding for leadership team retreats and goal setting.
Account 713004 provides funding for other professional services and consultants. For 2021,
this includes funding for the Chief Information Officer (CIO) projects, and consultants for special
projects.
Account 716000 provides funding for staff’s membership to organizations such as International
City/County Management Association (ICMA) and Ohio City/County Management Association
(OCMA).
Account 721001 provides office supplies, printing, and courier services.
Account 751003 provides funding for projects such as the ICF Institute, ASN Support and
Friendship Cities – Ireland and Japan.
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Miscellaneous Accounts / Contingencies 11/09/20
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Office of the City Manager / Miscellaneous Accounts / Contingencies
STATEMENT OF FUNCTIONS:
These are miscellaneous accounts within the General Fund which are not directly related to the
operational costs of a specific function. The functional "supervision" of these accounts is provided
by the Office of the City Manager.
Funds are appropriated to the contingency account to be held for any unforeseen expenses during
the current fiscal year. The expenditures are required to be approved by the City Manager.
129
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
101 General Fund
10 City Manager
Personal Services
701107 Salary Adjustments 0 250,000 250,000 0
Personal Services Total:0 250,000 250,000 0
Contractual Services
713004 Other Professional Services 109,300 108,000 121,000 88,800
714006 Workers' Compensation 200,000 100,000 100,000 100,000
716000 Memberships/Subscriptions 52,428 70,970 69,970 76,865
719001 County Wide Disaster Serv 63,674 64,580 65,620 65,555
Contractual Services Total:425,403 343,550 356,590 331,220
Capital Outlay
735001 Cap Impr Land and Land Impr 1,285,025 1,285,025 1,285,025 0
Capital Outlay Total:1,285,025 1,285,025 1,285,025 0
Other Charges and Ex
751015 Leadership Dublin 10,000 10,000 10,000 10,000
754002 Grants/Community Org 384,846 396,250 414,114 379,750
756002 Contingencies 75,112 150,000 148,960 150,000
Other Charges and Ex Total:469,958 556,250 573,074 539,750
City Manager Total:2,180,386 2,434,825 2,464,689 870,970
General Fund Total:2,180,386 2,434,825 2,464,689 870,970
2021 Operating Budget - City of Dublin, Ohio
Miscellaneous
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Office of the City Manager / Miscellaneous Accounts / Contingencies
BUDGET SUMMARY:
10110190
Account 701107 provided a funding allotment for the City’s 2020 re-organization, and was
subsequently eliminated for 2021.
Account 713004 provides funding for federal and state lobbying efforts.
Account 714006 provides funding for the City’s self-insured workers’ compensation program.
This amount reflects the City’s program costs including claims, third party administration and
excess loss coverage.
Account 716000 includes funds for memberships/subscriptions to the Ohio Municipal League,
the National League of Cities, dues to the Mid-Ohio Regional Planning Commission, and any
other citywide memberships/subscriptions.
Account 719001 provides funding to the Franklin County Emergency Management Agency
(FEMA) for the countywide disaster services program.
Account 751015 provides funding for Leadership Dublin.
Account 754002 provides funding for the Dublin Counseling Center (Syntero), Aging-in-Place
(AIP) (Syntero), the Beautify Your Neighborhood Grant Program.
Account 756002 provides funding for unanticipated expenditures that may occur throughout
the year.
10180190
Account 735001 provided funding for the annual payment (2017-2020) on the Rings Road
Farm purchase.
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Human Resources 11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
Office of the City Manager / Human Resources
STATEMENT OF FUNCTIONS
Human Resources is an engaged team of professionals who work in partnership with managers, their
teams, and individual employees to sustain a talented, diverse workforce, foster a culture of health,
safety, and productivity and provide innovative, collaborative business solutions that contribute to the
strategic goals of the City. Human Resources provides leadership and direction to the organization in all
functional areas of human resources management including recruitment & selection; classification &
compensation; performance management; wage & salary administration; benefits administration;
labor/employee relations; policy analysis/development; talent development & training management;
and organizational analysis/development. Human Resources also provides leadership and direction to
the organization in risk management and occupational safety & health.
OBJECTIVES & ACTIVITIES
To develop and administer recruitment/selection processes based on a competency-based
strategy; partnering with all work units in the selection of high quality candidates.
To provide leadership in developing and implementing benefit and health management strategies
(i.e. Health Savings Accounts, Health Reimbursement Accounts, Healthy by Choice Plus
Program); evaluate medical benefits and HBC Plus program effectiveness for future potential
plan design modifications.
To provide leadership and direction in the administration of classification & compensation
systems, ensuring that managers are effectively trained in administration of systems.
To provide leadership and direction in administration of performance management system;
ensure managers are trained in administration of system; provide direction to managers in the
development of meaningful performance objectives for their employees.
To develop, implement, and administer professional development programs that focus on
skill/competency development.
To develop, implement, and administer a staff technology program that focuses on technical
skills for staff to effectively use technology tools that are pertinent to their job.
To maintain a Citywide customer service-training program that reinforces the Dublin Brand.
To administer a meaningful employee recognition and appreciation program that fosters
employee engagement.
To administer labor relations functions, including collective bargaining, contract administration,
and grievance arbitration processes; conduct negotiations for successor collective bargaining
agreements.
To lead the organization in workforce planning and succession/talent management efforts to
help ensure the sustained success of the organization in the future.
To administer property & casualty insurance, risk management, and occupational safety & health
programs.To administer the City’s self-insured Workers Compensation Program.
PERSONNEL DATA 2020
POSITION TITLE CURRENT NUMBER
2021
ADOPTED
Director, Human Resources 1 1
Human Resource Manager 1 1
Talent Development and Training Manager 1 1
Human Resource Business Partner 3 3
Human Resources Coordinator 1 1
Safety Administrator/Risk Manager 1 1
Risk Management Assistant 1 1
Administrative Support 2 1 1
TOTAL 10 10
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PART-TIME/SEASONAL STAFF
Intern (1) 0 .5
TOTAL 0 .5
NOTES AND ADJUSTMENTS:
(1) A part-year (six month) Intern position is requested to assist with entry level clerical work.
134
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
101 General Fund
10 City Manager
Human Resources (HR)
Personal Services
701101 Full Time Salaries/Wages 784,130 842,385 842,385 799,200
701103 Overtime Wages 181 500 500 500
701104 Other Wages 0 0 0 6,000
701201 Employee Benefits 266,493 296,000 296,000 311,695
701204 Uniforms and Clothing 541 2,000 2,459 2,000
701206 Employee Training and Developm 133,411 201,340 191,902 177,010
701207 Tuition Reimbursement 23,384 40,000 30,000 40,000
702000 Training/Travel 15,051 22,700 14,305 11,350
702001 Reimbursable Business Expense 0 3,500 3,500 1,750
703100 Meeting Expenses 169 2,500 2,500 2,500
Personal Services Total:1,223,360 1,410,925 1,383,550 1,352,005
Contractual Services
713004 Other Professional Services 74,190 132,555 169,333 105,555
713005 Misc. Contract. Serv.26,054 31,880 38,515 31,880
714001 Insurance and Bonding 485,864 506,090 546,090 561,335
714009 Insurance Claims Paid 532 10,000 10,000 10,000
715002 Advertising 3,051 10,000 10,000 7,500
715003 Printing and Reproductions 1,016 3,000 3,000 3,000
716000 Memberships/Subscriptions 7,128 11,160 11,260 8,445
Contractual Services Total:597,835 704,685 788,198 727,715
Supplies
721001 Office Supplies 4,994 8,605 10,374 8,100
724003 Equipment Maintenance 0 180 180 180
Supplies Total:4,994 8,785 10,554 8,280
Other Charges and Ex
751005 Risk Mgt. /Safety Programs 11,082 17,175 17,175 43,525
751017 Employee Recognition Program 44,846 49,255 54,896 49,255
Other Charges and Ex Total:55,927 66,430 72,071 92,780
City Manager Total:1,882,117 2,190,825 2,254,373 2,180,780
General Fund Total:1,882,117 2,190,825 2,254,373 2,180,780
2021 Operating Budget - City of Dublin, Ohio
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Office of the City Manager / Human Resources
BUDGET SUMMARY:
10110120
Account 701101 provides salary/wage funding for the staffing reflected under Personnel Data.
Account 701103 provides overtime funding for the non-exempt staff reflected under Personnel
Data.
Account 701104 provides funding for the Intern position.
Account 701201 provides funding for the benefits provided to the staff reflects under Personnel
Data.
Account 701204 provides funding for official City of Dublin apparel used for ceremonial
observances and other City representational duties. In addition to the HR staff identified under
Personnel Data, each new City employee is provided a City of Dublin official shirt at onboarding
with the exception of those who are provided City funded uniforms (i.e. Maintenance Workers,
Police Officers, Custodians, Recreation Staff, etc.) which they are required to wear during work
hours. The Divisions and Departments responsible for providing those employee’s uniforms
budget those separately.
Account 701206 provides funding for a citywide training and development. This training includes,
but is not limited to Drug-free Workplace Training, Staff Technology Development on
administrative software programs, Leader Development Training for Supervisors and Directors,
Executive Leadership Training and Mentoring for the City Manager and Directors, and training
the use of specialized software used in the Human Resources Division used to execute their
specific duties.
Account 701207 provides funding for the organization-wide tuition reimbursement program.
Account 702000 provides funding for training seminars and conferences for the HR and Risk
Management staff.
Account 702001 provides funding for reimbursable business expenses.
Account 703100 provides funding to provide logistical support for significant hiring such as panel
interviews, promotional and bargaining events.
Account 713004 provides funding for various employment screening and assessment services,
i.e. criminal record checks, driving record checks, sexual offender checks, drug tests, medical
examinations, and polygraphs and psychological evaluations for police officer candidates. This
account also provides funding to conduct periodic Classification and/or Compensation Plan
Studies as required.
Account 713005 includes funding for the City’s Employee Assistance Program (EAP) and the
maintenance fees for the City’s on-line employment application program (Neogov).
Account 714001 provides funding for the City’s contribution to the Central Ohio Risk Management
Association (CORMA) self-insured loss fund for stop loss premiums, as well as for cyber coverage.
Although property markets have significantly stiffened in the last 24 months, the additions of the
pedestrian bridge, Riverside Crossing Park, City Hall and North Pool have greatly impacted the
cost of property premiums.
Account 714009 provides funding for the payment of Insurance Claims.
Account 715002 provides funding for recruitment announcements on various social media
websites, in newspapers, and in professional/trade journals and publications.
Account 715003 provides for the various professional printing needs of the HR division related
to Open Enrollment and the various other HR events conducted throughout the year.
Account 716000 provides funding for membership of HR Staff to the various professional
organizations that provide ongoing HR/Risk Management/ Safety related education and updates.
Account 721001 provides for office supplies to the HR Division.
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Office of the City Manager / Human Resources
BUDGET SUMMARY:
10110120 (continued)
Account 751005 provides funding for employee safety programs, some of which are mandated
by state safety regulations.
Account 751017 funds the Employee Recognition and Appreciation Program to include longevity
awards presented on 5th year anniversaries, retirement awards and recognition events, and
various employee appreciation breakfasts and luncheons.
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Office of the City Manager / Human Resources
Performance Measures:
The development of the City Dublin’s workforce and its leaders is a primary focus of the City Manager.
In addition, over the last five years, Council has invested in Leader Development and Career
Development in the “Employee Training and Development” account.
The Talent Development and Training Program drives a culture of learning and development with the
objective to maintain a sustainable workforce that aligns with the City’s service based growth strategy.
In 2020, the direction of the program focused on eLearning training available on the Cornerstone
Learning platform while providing training to fill perceived gaps in much needed skill sets. It is our intent
to continue leveraging the Korn Ferry Competency Model for talent development, and build a solid
learning management program to move the needle in the future.
The City’s training budget is sustained by five accounts, which support four Learning categories. Two
training accounts, Travel & Training and Memberships & Subscriptions are dispersed to departments
according to need. The remaining three accounts are managed by the Human Resource Director,
Employee Training & Development, Tuition Reimbursement, and Risk Management & Safety Programs.
Those accounts are depicted in charts below which shows how those accounts are allocated by budget
account.
Employee Training & Development (701206) – This is a centralized account managed by the
Talent Development and Training Manager in the Human Resources Division and is used citywide. This
account provides for skills gap training, compliance training, and management & leadership development
training. While these training funds support a multitude of training opportunities for all employees, we
have focused our efforts in the last few years on three tiers of employees for future development; those
that have identified by themselves or by their supervisors as having high potential or interest for higher
level positions within the City, frontline supervisors and director level employee.
The City of Dublin’s talent development and training plan is a professional, all-inclusive training program
designed to focus on individual development while embracing the core values of the City of Dublin. It
is the driving factor in maintaining a culture of learning and development with the objective to maintain
a sustainable workforce that aligns with the City’s service based growth strategy.
The City’s training & development program is multi-faceted and provides opportunities to our employees,
which fall into four major categories of learning. Those four categories are:
I. Foundational & Required Training: Onboarding training, City specific required training,
Compliance training and safety programs
II. Core & Professional Skill Development: Career field specific training required and provided by
departments, accreditations and certification continuing education and training, and gap training
provided by external educational vendors
III. Management Development: Employee management, City specific processes and services, City
polices and guidelines, and quarterly huddles with City Manager
IIII. Leadership Development: Leadership Certification Program (high potential employees, frontline
supervisors and directors), senior leadership executive coaching, Korn Ferry Voices 360 assessments,
and external leadership and professional development programs .
The below chart shows the City’s Employee Training & Development budget from 2016-2020 trending
up each year. The columns show the revised budget amounts for 2016-2020, actual expenditures for
each year, and outstanding encumbrances for 2020 as of August 3, 2020.
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Office of the City Manager / Human Resources
The following is a representative sample of some of the citywide programs and training opportunities
supported by this funding.
Training Partnerships & Training Resources: Cornerstone OnDemand, Ohio University Voinovich
Leadership and Public Affairs, Franklin University, The Computer Workshop, New Horizons, Management
Advancement for the Public Services (MAPS), Citywide Training & Development, Training Marbles,
Strategic HR Advisors, Ohio Local Technical Assistance Program (LTAP), Korn Ferry, Matrix Psychological
Services, TechGuard Security LLC and Cornerstone.
Employee Talent & Development Resources: Ethics training, cyber-security e-learning, Microsoft
products (Excel, Word, PowerPoint, Adobe Illustrator); personal improvement classes (conflict
management, stress in the workplace, self-development workshops, emotional intelligence), and
technical writing, resiliency training, Lean Six Sigma, project management and lunch & learns events.
The Cornerstone OnDemand Learning platform and theTalent Development webpage on DubNet
provides information regarding learning opportunities to our employees at:
http://dubnet.dublinohiousa.gov/talent-development-training/
Tuition Reimbursement (701207)- This is a centralized account managed by the Talent
Development and Training Manager within the Human Resources Division and is used citywide.
This program provides funding to employee to seek higher education in a degree-producing program
provided the program is job related and beneficial to the City. All employees serving in Full-Time
Permanent positions are eligible.
Maximum reimbursement per calendar year: Non-union staff = $3,000, USW= $3,000, FOP/OLC=
3,750, and, FOP Lodge 9 = $3,750
Courses of instruction eligible for reimbursement: Courses necessary for job-related degree
programs or courses of study not necessarily within a job-related degree program but which are still
job-related. In addition, only coursework provided by a recognized and accredited institution is eligible.
0.00
50,000.00
100,000.00
150,000.00
200,000.00
250,000.00
2016 2017 2018 2019 2020
Employee Training & Development
T & D Budget (701206)Actual
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Office of the City Manager / Human Resources
The below chart shows the City’s Tuition Reimbursement budget from 2016-2020 trending down each
year. The columns show the revised budget amounts for 2016-2020, actual expenditures for each year,
and outstanding encumbrances for 2020. The 2020 actual expenditure data used in the chart is as of
July 31, 2020. Tuition Reimbursement often cross into the next calendar year due to the winter semester
ending in late in the year.
Note: Employee Utilization 2016 = 8, 2017 = 7, 2018 = 7, 2019= 11 and 2020= 14.
Partnerships that provide incentives to city employees: In addition to this Tuition
Reimbursement Program, we do have partners, at no cost to the City, who provide incentives for City
of Dublin employees to attend their institutions. They include:
- Franklin University- 20% tuition discount, free textbooks, no tuition deferment fee for all
employees (Full-time, Part-time and Seasonal workers) regardless of the degree program.
- Ohio University College of Business - $5,000.00 tuition discount on their Masters of
Business Administration program
Risk Management Safety Programs (751005) - This is a centralized account managed by the Risk
Manager/Safety Administrator within the Human Resources Division and is used citywide.
Safety and Risk Management programs/materials that are conducted and/or facilitated by Risk
Management include OSHA required compliance training adopted by PERRP (Public Employer Risk
Reduction Program) such as blood borne pathogen safety, emergency plan/fire prevention, employee
drug free workplace, fire extinguisher training, forklift training & certification, hazard communication,
hearing conservation, electrical safety, lock out/tag out and PPE. Additional training includes use of city
vehicle, bucket truck training, defensive driving classes, chainsaw training, CPR/AED training, preparing
for active intruder shooter incident, work zone training, and workers compensation review. Employee
safety incentives, audiometric testing, biological/environmental testing, Hepatitis vaccinations, and other
employee safety services are also budgeted in this account.
A new Incident Management software application is budgeted for Risk Management that which will
integrate with Kronos and enables the City to proactively uncover issues and improve safety performance
and regulatory compliance. Using configurable SmartForms and interactive dashboards, managers can
complete accident investigations, analyze data to reveal gaps in compliance, identify trends, and lessen
the chance of future incidents.
0.00
10,000.00
20,000.00
30,000.00
40,000.00
50,000.00
60,000.00
70,000.00
2016 2017 2018 2019 2020
Tuition Reimbursement
Tuition Reimbursement Budget (701207)Actual
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Office of the City Manager / Human Resources
The City also uses grant funding from the City’s joint self-insurance pool (CORMA) to cover expenses for
several other loss control/safety programs throughout the year. Classes are designed to reduce risk for
Employment Practices/Public Employer/Police Liability exposures. Risk Management also facilitates many
safety courses at the BWC Division of Safety and Hygiene Training center and BWC Safety Congress.
The below chart shows the City’s Risk Management/Safety Programs budget from 2016-2020 trending
up each year. The columns show the revised budget amounts for 2016-200, actual expenditures for
each year, and outstanding encumbrances for 2020. The 2020 actual expenditure data used in the
chart is as of August 3, 2020. There may be other expenditures remaining that have not yet been
encumbered.
Note: Actual expenditures in 2017 were lower than budget due to the City selecting a lower cost Lock-
out/Tag-out software solution. This software was not previously available at the greatly reduced pricing.
0.00
5,000.00
10,000.00
15,000.00
20,000.00
25,000.00
30,000.00
2016 2017 2018 2019 2020
Risk Management/Safety Programs
Risk Management/Safety Programs (701005)Actual
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Office of the City Manager / Communications and Public Information
STATEMENT OF FUNCTIONS
Communications and Public Information serves as the full service communication counseling, in-house marketing
and creative agency for 25+ City departments/divisions. Community Relations’ primary functions are communications,
media relations, social/digital media, brand alignment, multi-media productions, public affairs and engagement with
employees, residents, key stakeholders and other priority audiences.
OBJECTIVES AND ACTIVITIES
Produce and manage eight digital properties/websites: City of Dublin, DubNet, Dublin Irish Festival,
Bridge Street District, Economic Development, Dublin Reality Check, and ICF Global Institute.
Manage social media platforms through strategic messaging, images, video, Amazon Alexa daily
updates, 24/7 monitoring, measurement, analysis and optimization.
Support HR with the City’s employee communications, engagement and recognition programs.
Manage a proactive media relations strategy that is fueled by city-wide opportunities and issues and
supported by key relationships, a robust online newsroom and proactive social media efforts.
Incorporate video production and messaging into city-wide strategic communication efforts; manage and
produce weekly feature and informational videos on published through social media, Vimeo and YouTube.
Content includes short video features, creative public service announcements, Why Dublin? Business
features and drone videography. Also live stream City Council meetings throughout the year.
Support economic development focused marketing strategies and media buying aligned with regional
efforts to attract, retain and grow business in Dublin and attract workforce talent.
Manage and optimize brand alignment to create consistent, relevant, and distinctive representations of the
City through visual identity, messaging, marketing, tone, and personnel.
Support Dublin and Washington Township public safety efforts and initiatives through emergency and
critical incident response as well as media and public information management; NIMS certified.
Conduct, analyze, and promote public opinion, citizen satisfaction, and benchmarking surveys.
Coordinate the Neighborhood Leadership Meeting.
Leverage the international platform of the Memorial Tournament to enhance relationships with local and
global key stakeholders including media, elected officials, community leaders, and international delegates
to advance economic development, relationship building, and community recognition efforts.
Supports the City’s efforts with the DCVB, Chamber, Schools, DAC, HDBA, Downtown Dublin Alliance as
well as Experience Columbus, Columbus 2020, ODOT, DriveOhio and MORPC to market Dublin and elevate
awareness of our significance in the region.
Research and prepare columns, speeches, and talking points for City Manager, Directors and other key
officials.
Manage, produce, and coordinate informational and media recognition/marketing events including State of
the City Address.
PERSONNEL DATA
POSITION TITLE
Director, Communications & Public Information
Public Affairs Officer
Public Information Officer
Multimedia Communication Specialist
Digital & Brand Manager
Digital & Graphic Designer
Administrative Support 3
TOTAL
PART-TIME/SEASONAL STAFF
Communication Interns
TOTAL
2020
CURRENT NUMBER
1
1
2
1
1
1
1
8
2
2
2021
ADOPTED
1
1
2
1
1
1
1
8
2
2
NOTES AND ADJUSTMENTS:
143
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
101 General Fund
10 City Manager
Personal Services
701101 Full Time Salaries/Wages 633,777 699,285 699,285 678,570
701103 Overtime Wages 4,702 4,500 4,500 4,500
701104 Other Wages 12,431 30,000 30,000 30,000
701201 Employee Benefits 276,347 317,995 317,995 326,775
701204 Uniforms and Clothing 350 800 800 800
702000 Training/Travel 12,041 15,250 15,250 7,625
703100 Meeting Expenses 4,425 3,500 3,500 3,500
Personal Services Total:944,072 1,071,330 1,071,330 1,051,770
Contractual Services
713004 Other Professional Services 329,533 413,300 564,285 383,300
713005 Misc. Contract. Serv.16,153 27,220 40,220 35,220
715001 Communications 51 500 500 500
715002 Advertising 102,597 84,000 104,000 84,000
715003 Printing and Reproductions 11,747 15,000 15,900 15,000
716000 Memberships/Subscriptions 4,116 5,700 5,700 6,620
Contractual Services Total:464,197 545,720 730,605 524,640
Supplies
721001 Office Supplies 2,759 3,000 3,151 3,000
721002 Operating Supplies 415 1,000 1,000 1,000
724003 Equipment Maintenance 0 500 500 500
Supplies Total:3,174 4,500 4,651 4,500
Capital Outlay
734002 Tools 6,829 2,500 2,500 2,500
Capital Outlay Total:6,829 2,500 2,500 2,500
Other Charges and Ex
751003 Special Projects/Programs 292,658 341,625 329,629 341,625
751012 Promotional Programs 8,792 10,000 12,850 10,000
Other Charges and Ex Total:301,450 351,625 342,479 351,625
City Manager Total:1,719,721 1,975,675 2,151,565 1,935,035
General Fund Total:1,719,721 1,975,675 2,151,565 1,935,035
2021 Operating Budget - City of Dublin, Ohio
Communications and Public Information
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Office of the City Manager / Communications and Public Information
Budget Summary:
10110130
Account 701101 provides funding for staffing reflected under Personnel Data.
Account 701103 provides funding of overtime for events, meetings and special projects.
Account 701104 other wages provides funding for interns.
Account 701204 provides funding for branded tee shirts and items for the employee 410
communication/engagement team.
Account 702000 provides funding for staff professional development.
Account 703100 provides funding for professional association meetings, business engagement
meetings, City employee engagement communication meetings.
Account 715001 provides funding for courier services.
Account 713004 includes funding for brand management, social media consulting, photography,
videography – creative, production, graphic design, social media strategy, survey data analysis
and integration, Dublin Life magazine and special inserts.
Account 713005 includes funding for video/photo hosting, Alexa/Google Home fees, eNews
hosting, Zencity, webpage enhancements, web security, Apple license, media analytics and
measurements.
Account 715002 provides funding for citywide local and national marketing and advertising
through traditional, digital and social media.
Account 715003 provides funding for printing, marketing materials, survey report, postcards and
brochures.
Account 716000 provides funding for professional association memberships, newspapers, AP style
guide and award entries.
Account 721001 provides funding for office supplies.
Account 721002 provides funding for operating supplies.
Account 734002 provides funding for equipment maintenance.
Account 751003 includes funding for the State of the City address and reception, Legends
Championship Luncheon, Leaderboard Breakfast, Safe Ride Programs, social media campaigns,
Fore! Miler sponsorship, Memorial Tournament activities including hospitality villa, catering, badge
package, and media promotions.
Account 751012 includes funding for promotional items and the Dublin merchandise on-line store
maintenance fees.
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Office of the City Manager / Communications and Public Information
Facebook Video: January 1 - June 30, 2020
Facebook Video: January 1 - June 30, 2019
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Office of the City Manager / Communications and Public Information
Facebook Top 5 Videos: January 1 - June 30, 2020
Facebook Top 5 Videos: January 1 - June 30, 2019
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Office of the City Manager / Communications and Public Information
YouTube Video: January 1 - June 30, 2020
YouTube Video: January 1 - June 30, 2019
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Office of the City Manager / Communications and Public Information
YouTube Top 5 Videos: January 1 - June 30, 2020
YouTube Top 5 Videos: January 1 - June 30, 2019
149
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Office of the City Manager / Communications and Public Information
Vimeo Video: January 1 - June 30, 2020
Vimeo Video: January 1 - June 30, 2019
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Office of the City Manager / Communications and Public Information
Vimeo Top 5 Videos: January 1 - June 30, 2020
Vimeo Top 5 Videos: January 1 - June 30, 2019
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Legal Services 11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
Legal Services
STATEMENT OF FUNCTIONS
The Law Director provides legal representation to City Council, the City Manager, the
administrative departments and various Boards and Commissions. The Law Director is appointed
by the City Manager with the approval of City Council. Currently this position is filled on a
contractual basis.
Periodically, other legal counsel is retained for specialized problems or legal work. The Law
Director and the Law Director’s staff provide many services including attending all designated
public meetings and staff meetings; drafting ordinances, resolutions and legal memoranda;
handling planning/zoning/land use matters, including attendance at all Planning and Zoning
Commission meetings; leading the right-of-way acquisition process, including representing the
City in any eminent domain litigation; representing the City in all administrative hearings and
general litigation; drafting and negotiating contracts, including contracts for special events such
as St. Patrick’s Day, Fourth of July and the Irish Festival; pr osecuting code enforcement violations;
handling annexation matters; assisting staff in responding to public records requests;
representing the City in labor and employment matters; representing the City in construction
matters; drafting policies and assisting in drafting administrative orders and advising City officials
and employees on day-to-day matters. Prosecutorial services include prosecuting all cases in
Dublin Mayor’s Court and Franklin County Municipal Court. The L aw Department also works closely
with various governmental entities, including the Franklin County Prosecutor’s Office, the State
Auditor, the State Attorney General’s office, the Ohio Department of Transportation, and the
Franklin County Board of Public Health.
OBJECTIVES AND ACTIVITIES
To provide top quality legal counsel in accordance with the contract.
PERSONNEL DATA
POSITION TITLE
Director of Law *
Assistant Director of Law *
TOTAL
2020
CURRENT NUMBER
1
2
3
2021
ADOPTED
1
2
3
NOTES AND ADJUSTMENTS:
* These positions are contracted and not considered employees of the City. Numerous
associates within the firm of Frost Brown Todd LLC work under the direction of the Director of
Law to provide legal counsel for the City.
153
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
101 General Fund
10 City Manager
Contractual Services
713002 Legal Services 962,859 1,000,000 1,105,322 1,000,000
713003 Other Legal Services 394,052 575,000 709,093 575,000
713004 Other Professional Services 209,683 375,000 425,927 375,000
Contractual Services Total:1,566,594 1,950,000 2,240,342 1,950,000
City Manager Total:1,566,594 1,950,000 2,240,342 1,950,000
General Fund Total:1,566,594 1,950,000 2,240,342 1,950,000
2021 Operating Budget - City of Dublin, Ohio
Legal Services
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Legal Services
BUDGET SUMMARY:
10110140
Account 713002 is used to pay for general services provided by the Director of Law,
including Mayor’s Court. The budget is based on the contract authorized by City Council.
Account 713003 provides funding for special legal services provided by the Director of
Law (i.e. labor negotiations and telecommunications, roadway projects, and litigation).
Account 713004 includes funds for services related to economic development and other
outside legal services as needed.
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Finance 11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
Deputy City Manager / Chief Finance and Development Officer
Finance / Fiscal Administration
STATEMENT OF FUNCTIONS
The Director of Finance assists the City Manager in the preparation and administration of the operating
budget, the capital improvements program, and is responsible for the administration of the City’s debt
and the various economic development and tax increment financing agreements. Responsibilities also
include maintaining the financial records of the City including: recording all receipts and expenditures,
processing the City's payroll, maintaining capital asset records, internally examining and auditing
accounts of the various departments and preparation of the City's Comprehensive Annual Financial
Report (CAFR). The Director of Finance also has administrative authority over Taxation and Fiscal
Administration.
OBJECTIVES AND ACTIVITIES
To help maintain a fiscally sound government and to conform to regulations by improving
methods for financial planning and capital improvement planning.
To provide assistance to the City Manager in the preparation and administration of the City's
operating and capital budgets.
To update, on an annual basis, the costs of all services provided by the City and to compare
and evaluate the service cost with the service revenue.
Maintain the financial records, ensure compliance with economic development commitments,
and allocate funds in accordance with the applicable agreements for the City’s various Tax
Increment Financing Districts.
To administer the City’s debt financing function with the goal of maintaining the AAA rating
from Fitch Ratings and Standard and Poor’s and Aaa rating from Moody’s Investors Service.
To develop, implement and administer the City’s procurement functions
To receive the Distinguished Budget Presentation Award for the Operating Budget.
To receive the Certificate of Achievement for Excellence in Financial Reporting for the City’s
CAFR.
To receive the Award for Outstanding Achievement in Popular Financial Reporting for the City’s
PAFR.
To safe-keep and invest City monies in a manner consistent with the Ohio Revised Code and
the City's investment policy. To maintain accountability for the City's capital assets.
PERSONNEL DATA
POSITION TITLE
Director of Finance
Deputy Director of Finance
Chief Accountant
Budget Manager
Financial Analyst
Payroll Specialist
Accountant
Senior Accounting Specialist
Accounting Specialist
Administrative Support 3
TOTAL
2020
CURRENT NUMBER
1
1
1
1
1
2
1
1
2
1
12
2021
ADOPTED
1
1
1
1
1
2
1
1
2
1
12
NOTES & ADJUSTMENTS:
157
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
101 General Fund
20 Finance
Personal Services
701101 Full Time Salaries/Wages 944,769 1,053,620 1,053,620 1,031,165
701103 Overtime Wages 4,100 6,000 6,000 6,000
701201 Employee Benefits 351,569 407,970 407,970 421,075
701204 Uniforms and Clothing 0 2,000 2,000 2,000
702000 Training/Travel 11,560 15,000 15,114 7,500
Personal Services Total:1,311,998 1,484,590 1,484,704 1,467,740
Contractual Services
713001 Accounting/Auditing Services 1,410 11,200 11,200 11,200
713004 Other Professional Services 974 21,000 21,926 21,000
713005 Misc. Contract. Serv.174,679 150,000 165,125 150,000
715001 Communications 32,075 27,000 27,000 27,000
715002 Advertising 4,266 5,000 5,000 5,000
715003 Printing and Reproductions 6,500 10,000 14,056 10,000
716000 Memberships/Subscriptions 4,682 3,600 4,620 4,600
717001 Rents and Leases 11,798 15,000 16,585 15,000
Contractual Services Total:236,385 242,800 265,512 243,800
Supplies
721001 Office Supplies 15,416 35,500 36,248 35,500
721002 Operating Supplies 5,107 3,000 5,000 3,000
721003 Coffee/Misc. Supplies 21,682 22,000 22,630 22,000
724003 Equipment Maintenance 768 500 1,000 500
728000 Office Expense 208 1,000 1,000 0
Supplies Total:43,180 62,000 65,878 61,000
Finance Total:1,591,563 1,789,390 1,816,094 1,772,540
General Fund Total:1,591,563 1,789,390 1,816,094 1,772,540
2021 Operating Budget - City of Dublin, Ohio
Office of the Director of Finance/Fiscal Administration
158
Finance 11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
Deputy City Manager / Chief Finance and Development Officer
Finance / Fiscal Administration
BUDGET SUMMARY:
10110210
Account 701101 provides funding for the staffing reflected under Personnel Data.
Account 701204 provides funding for shirts to identify staff members working the Dublin Irish
Festival to support the festival’s financial operation.
Account 713001 provides funding for the Government Finance Officers Association (GFOA)
budget award application and Comprehensive Annual Financial Report (CAFR) filing fees.
Account 713004 provides funding for legal fees and cost disclosure filing fees.
Account 713005 funds continuing consultation for the annual update of the Cost of Services
Study and upgrades to the software used to complete the study. It also provides funding for
custodial fees related to investment accounts, other banking fees, fees associated with the City’s
purchasing card program, contractual service related to assistance in preparation of the City’s
financial statements, as well as funding for the fees related to fixed assets sold on GovDeals,
an online auction provider.
Account 715001 reflects postage expenses for City Hall.
Account 715002 provides funding for bid notices/legal advertisements for public improvement
and construction projects; greater use of the City’s website as well as use of alternative
advertising venues have reduced this cost.
Account 715003 provides funding for the printing of the City’s Annual Operating Budget, Five
Year Capital Improvements Budget, the Cost of Services Study document, and the CAFR. The
number of hard copy documents produced continues to be reduced due to an increase in
requests for electronic versions, as well as availability of posting documents on the City’s
website.
Account 716000 provides funding for memberships in professional associations including the
Municipal Finance Officers Association (MFOA), the Government Finance Officers Association
(GFOA), Association of Government Accountants (AGA), and Ohio Society of CPAs.
Account 717001 includes funding for rental of the City Hall postage machine and water coolers.
Account 721001 provides funding for copy paper for City Hall, blank check stock and W-2 forms,
payroll direct deposit paper, funding for letterhead stationery/envelopes, business cards, note
cards, and folders for citywide usage.
Account 721002 provides funding for postage supplies, courier services and other miscellaneous
office supplies.
Account 721003 provides funding for tea, coffee and related supplies to make those beverages
available to staff and visitors during meetings held in City buildings.
Account 724003 funds the maintenance of the postage machine and taxation letter opener.
Account 728000 provides for miscellaneous charges associated with the operation of the office.
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Transfers/Advances 11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
Finance / Transfers / Advances
STATEMENT OF FUNCTIONS:
The General Fund is the general operating fund of the City; money can be transferred from the
General Fund to any other fund with approval of City Council. A transfer is the permanent
movement of money from one fund to another.
Operating transfers are made to the Street Maintenance and Repair Fund, the Recreation Fund,
the Safety Fund, the Cemetery Fund and the Swimming Pool Fund to supplement revenues
directly credited to those funds. Funds are transferred when their fund balance drops below the
average monthly expenditures anticipated.
Transfers to the Capital Improvements Tax Fund and other capital project funds are based on
projects identified in the City's Five-Year Capital Improvements Program (CIP). To the extent
that cash reserves become available in the General Fund, additional capital projects are
programmed in the CIP.
An advance is a temporary movement of money from one fund to another. The City has utilized
advances, for the most part, to provide initial funding for capital projects associated with the tax
increment financing (TIF) districts.
161
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
101 General Fund
20 Finance
Transfers/Advances
741201 Transf Exp Street Maint and Re 2,275,000 2,250,000 2,250,000 2,000,000
741225 Transf Exp Recreation 3,750,000 4,000,000 5,000,000 6,000,000
741226 Transf Exp Pool 420,000 400,000 500,000 475,000
741232 Transf Exp Hotel/Motel Tax 0 0 0 1,500,000
741241 Transf Exp Safety 12,100,000 13,500,000 13,500,000 13,500,000
741261 Transf Exp Cemetery 170,000 200,000 200,000 200,000
741262 Transf Exp Accrued Leave Reser 0 0 35,000 0
741401 Transf Exp Capital Impr Tax 0 6,500,250 2,000,000 6,000,000
741620 Transf Exp Sewer 0 0 0 150,000
742404 Adv Exp Capital Improv Const 14,000,000 0 0 0
742412 Adv Exp TIF Woerner-Temple 300,000 0 0 0
742457 Adv Exp Bridge Street 1,400,000 1,400,000 1,400,000 1,536,965
742465 Adv Exp TIF Riviera 100,000 0 0 0
742623 Adv Exp Sewer Construction 1,500,000 0 0 0
Transfers/Advances Total:36,015,000 28,250,250 24,885,000 31,361,965
Finance Total:36,015,000 28,250,250 24,885,000 31,361,965
General Fund Total:36,015,000 28,250,250 24,885,000 31,361,965
2021 Operating Budget - City of Dublin, Ohio
162
Misc Accts 11/09/20
Finance / Miscellaneous Accounts
STATEMENT OF FUNCTIONS:
These are miscellaneous accounts within the General Fund which are not directly related to the
operational costs of a specific function. The functional "supervision" of these accounts is provided
by the Department of Finance.
The cost of the City’s annual audit has been reflected in the Miscellaneous Accounts due to its
citywide nature.
CITY OF DUBLIN | 2021 | OPERATING BUDGET
163
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
101 General Fund
20 Finance
Contractual Services
711001 County Auditor Deductions 77 2,500 2,500 2,500
711003 Real Estate Taxes 436,647 169,000 170,630 70,000
713001 Accounting/Auditing Services 50,267 64,700 70,950 64,700
714002 Health Services 454,423 470,910 482,606 517,700
Contractual Services Total:941,414 707,110 726,686 654,900
Other Charges and Ex
755000 Refunds -45 10,000 10,000 10,000
Other Charges and Ex Total:-45 10,000 10,000 10,000
Finance Total:941,370 717,110 736,686 664,900
General Fund Total:941,370 717,110 736,686 664,900
2021 Operating Budget - City of Dublin, Ohio
Miscellaneous
164
Misc Accts 11/09/20
Finance/ Miscellaneous Accounts
BUDGET SUMMARY:
10110290
Account 711001 provides funding for County Auditor deductions, election expenses and
expenses related to advertising and collecting delinquencies. These fees are deducted
from the City's real estate apportionment.
Account 711003 funds real estate taxes for properties and rights-of-way owned by the
City that are not tax-exempt based on usage, or for which property tax exemption is
pending. The amount budgeted varies widely each year based on properties acquired.
Funding is also provided for payment of reparations per Ohio Revised Code.
Account 713001 provides funding for the City’s annual audit.
Account 755000 provides funding for unanticipated refunds.
10160290
Account 714002 provides funding for health services under contract with the Franklin
County Board of Health (BOH), and funding for contracted mosquito spraying. Franklin
BOH fee increases are based on increases in the City’s population, as well as inflationary
costs.
CITY OF DUBLIN | 2021 | OPERATING BUDGET
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Taxation 11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
Deputy City Manager / Chief Finance and Development Officer
Finance / Taxation
STATEMENT OF FUNCTIONS
The Division of Taxation is responsible for the collection of all tax revenues, performing audits,
delinquency collections, compliance projects, refunds and other duties as assigned. The City of Dublin
continues to grow and, as a mandatory filing community, the City strives to continually reduce the
number of paper forms and to use more innovative means for tax filings to achieve a higher level of
distinction in Central Ohio. Preliminary and final audits are conducted to insure that all tax obligations
have been fulfilled. The Director of Taxation works closely with businesses to guarantee proper and
timely filing, paying and processing of all tax forms.
OBJECTIVES AND ACTIVITIES
To operate an efficient, organized and cooperative tax office.
To reduce the number of withholding forms printed by allowing employers access to their
applicable forms and to print them as needed (reduction in cost of printing and postage).
Continue to add payroll providers that remit payments using ACH Credit and to upload W2
forms electronically as mandated by HB5.
To accept payments via credit/debit cards and electronic checks through a third party provider
at no cost to the City (increase customer service and reduce delinquencies).
To allow all Dublin residents to file electronically to reduce amount of paper received.
To allow tax practitioners to file clients’ returns and pay any tax due electronically.
To maintain prompt processing time frames on all returns and refunds.
To review withholding frequencies on all accounts and make necessary adjustments.
To closely monitor progress of collection efforts through formally established delinquency
procedures.
To monitor income tax legislation and update income tax ordinance as necessary.
To accept payments processed through the Ohio Business Gateway and the Online Tax Tool.
To implement electronic filing and electronic funds transfer for withholding accounts.
To provide assistance in the administration of tax increment financing and economic
development agreements.
To scan all tax documents to enable records to be accessed quickly and efficiently at each
work- station and to cross-train Taxation staff.
PERSONNEL DATA
POSITION TITLE
Director, Taxation
Tax Manager
Corporate Tax Auditor
Auditor
TOTAL
PERMANENT PART-TIME
Accounting Specialist-Tax
Accounting Assistant
TOTAL
2020
CURRENT NUMBER
1
1
3
1
6
1
1
2
2021
ADOPTED
1
1
3
1
6
1
1
2
NOTES AND ADJUSTMENTS:
167
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
101 General Fund
20 Finance
Personal Services
701101 Full Time Salaries/Wages 503,495 561,285 567,785 531,430
701103 Overtime Wages 3,241 4,000 4,000 4,000
701201 Employee Benefits 167,994 225,315 218,815 182,715
702000 Training/Travel 2,438 4,500 4,500 2,250
Personal Services Total:677,168 795,100 795,100 720,395
Contractual Services
713004 Other Professional Services 11,765 900 9,627 900
713005 Misc. Contract. Serv.27,574 44,600 52,170 44,600
713006 State Utility Fees City Tax 267 500 500 500
713007 State Opt - In Fess City Tax 6,770 10,000 10,000 10,000
715001 Communications 17,945 3,000 20,100 3,000
716000 Memberships/Subscriptions 557 1,345 1,544 1,345
Contractual Services Total:64,879 60,345 93,941 60,345
Supplies
721001 Office Supplies 2,105 3,000 4,186 3,000
721004 Dublin Forms 0 2,500 12,150 2,500
724003 Equipment Maintenance 0 400 400 400
Supplies Total:2,105 5,900 16,736 5,900
Capital Outlay
731000 Furniture/Equipment 6,414 2,000 2,000 2,000
Capital Outlay Total:6,414 2,000 2,000 2,000
Other Charges and Ex
755000 Refunds 2,607,507 3,010,000 3,010,000 3,010,000
Other Charges and Ex Total:2,607,507 3,010,000 3,010,000 3,010,000
Finance Total:3,358,072 3,873,345 3,917,778 3,798,640
General Fund Total:3,358,072 3,873,345 3,917,778 3,798,640
2021 Operating Budget - City of Dublin, Ohio
Taxation
168
Taxation 11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
Deputy City Manager / Chief Finance and Development Officer
Finance / Taxation
BUDGET SUMMARY:
10110220
Account 701101 provides funding for the staffing reflected in the Personnel Data.
Account 713004 provides funding for the cost for the State of Ohio tape which is used to ensure
compliance.
Account 713005 includes funding to utilize a third party for collection of delinquent Accounts and
research database costs.
Accounts 713006 and 713007 provides funding to cover fees for businesses who opted-in under
the State’s tax collection program.
Account 715001 provides funding for postage, and address checking which have been moved to
the Information Technology budget. Post Office box fees remain funded by this account.
Account 721004 funds letters with Personal URLs that are sent to filers to direct them to their own
site via the online tax tool to reduce the number of paper returns received; thus reducing the
manpower necessary to ensure the returns are truly “Dublin” returns. Non-payroll service provider
withholding Accounts will receive a letter with a Personal URL instead of a booklet that will allow
them to print forms with their Dublin identification as needed and will identify them as “active”
Accounts thereby reducing the City’s accepting dollars for Accounts with Dublin mailing address but
not physically located in Dublin.
Account 755000 provides funding for income tax refunds.
10180220
Account 731000 provides funding for small office equipment.
169
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170
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CITY OF DUBLIN | 2021 | OPERATING BUDGET
Office of the Deputy City Manager/Chief Operating Officer
STATEMENT OF FUNCTIONS
The Deputy City Manager/Chief Operating Officer provides direction and oversight for:
The Department of Public Works consisting of the Divisions of Street & Utilities Operations,
Engineering, Facilities Management and Fleet Management.
The Department of Parks and Recreation consisting of the Divisions of Parks and Grounds
Maintenance, Recreation Services, Community Events and Volunteer Services.
The Infrastructure Asset Management Program.
OBJECTIVES AND ACTIVITIES
To provide leadership and direction to the staff within the Divisions of Street & Utilities
Operations, Engineering, Facilities Management, Fleet Management, Parks and Grounds
Maintenance, Recreation Services, Community Events, Volunteer Services and Infrastructure
Asset Management, setting departmental goals, clear customer service standards and
accountability for achieving these goals and standards.
To develop and manage the Citywide infrastructure assets, inspection, assessment and
maintenance of those assets and manage the day-to-day service delivery.
To manage all departmental functions and to develop and recommend policies, procedures
and program improvements.
To ensure the City’s goals and strategic objectives are reached in each of the functional areas
in an efficient, effective and responsive manner.
To provide appropriate learning and development opportunities to employees and employee
teams.
To provide Citywide special project support as needed.
To provide quality service to our residents through the use and development of GoDublin
and the dedicated GoDublin Maintenance Team specifically focused on resident and Council
requests so that other teams can focus on planned work.
To provide asset performance management to improve the reliability and availability of
physical assets while minimizing risk and operating costs; including condition monitoring,
predictive maintenance, asset integrity management, utilizing technologies such as asset
health data collection, visualization, and analytics.
To provide front desk service at the Service Center to provide direct and friendly customer
interaction with our residents and visitors.
To provide contract, prevailing wage, bid document, and procurement coordination with
the departments of Public Works.
PERSONNEL DATA
POSITION TITLE
Director, Public Works (1)
Deputy City Manager/Chief Operating Officer (1)
Management Analyst (2)
Infrastructure Asset Manager Engineer (3)
Director, Asset Management and Support Services (3)
Director, Parks and Recreation (4)
Maintenance Crew Supervisor (5)
Maintenance Worker (6)
Engineering Technician I
2020
CURRENT
NUMBER
1
0
0
1
0
0
0
0
1
2021
PROPOSED
0
1
1
0
1
1
1
3
1
171
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CITY OF DUBLIN | 2021 | OPERATING BUDGET
Administrative Support 3 (7)
Administrative Support 1 (8)
Contract and Procurement Coordinator
Landscape Architect Manager (9)
Landscape Architect (10)
TOTAL
PART-TIME/SEASONAL STAFF
Intern
TOTAL
1
0
1
0
0
5.0
1
1
2
1
1
1
.5
14.5
1
1
NOTES AND ADJUSTMENTS:
(1) Pursuant to the re-organization in 2020, the Director of Public Works position is reclassified
to the Deputy City Manager/Chief Operating Officer.
(2) New Management Analyst position is reallocated from Director of Street & Utilities Operations
vacancy.
(3) Infrastructure Asset Manager Engineer position reclassified to Director of Asset Management
and Support Services.
(4) Parks and Recreation Director position reallocated from Parks and Recreation Director’s Office.
(5) One (1) Maintenance Crew Supervisor position reallocated from Parks and Recreation Office
of the Director for the GoDublin Maintenance Team.
(6) One Maintenance Worker position reallocated from Parks Maintenance and two Maintenance
Workers reallocated from Street and Utilities Operations for the GoDublin maintenance team.
(7) One Administrative Support 3 position reallocated from Parks and Recreation Director’s Office.
(8) One Administrative Support 1 position is reallocated from Fleet.
(9) Landscape Architect Manager position reallocated from Parks and Recreation Director’s Office.
(10) Landscape Architect position is allocated to this budget (50%), and the Hotel/Motel Tax Fund
–Public Art budget (50%).
172
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
101 General Fund
30 Public Works
Personal Services
701101 Full Time Salaries/Wages 436,559 466,355 466,355 1,186,820
701103 Overtime Wages 1,103 5,000 5,000 9,500
701104 Other Wages 5,427 27,040 27,040 24,000
701201 Employee Benefits 113,629 177,420 177,420 472,100
701204 Uniforms and Clothing 160 250 250 450
702000 Training/Travel 11,782 12,575 12,575 13,005
703100 Meeting Expenses 3,542 4,600 4,600 4,600
Personal Services Total:572,203 693,240 693,240 1,710,475
Contractual Services
713004 Other Professional Services 138 12,500 15,500 2,500
713005 Misc. Contract. Serv.97,804 65,000 88,699 185,000
715001 Communications 27 200 200 300
716000 Memberships/Subscriptions 1,547 1,825 1,825 7,915
Contractual Services Total:99,515 79,525 106,224 195,715
Supplies
721001 Office Supplies 889 2,000 2,352 3,500
721002 Operating Supplies 0 1,500 1,500 1,500
Supplies Total:889 3,500 3,852 5,000
Capital Outlay
731000 Furniture/Equipment 0 1,000 1,000 1,000
Capital Outlay Total:0 1,000 1,000 1,000
Other Charges and Ex
751003 Special Projects/Programs 0 0 0 20,000
Other Charges and Ex Total:0 0 0 20,000
Public Works Total:672,607 777,265 804,317 1,932,190
General Fund Total:672,607 777,265 804,317 1,932,190
2021 Operating Budget - City of Dublin, Ohio
Deputy City Manager - Chief Operating Officer
173
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CITY OF DUBLIN | 2021 | OPERATING BUDGET
Office of the Deputy City Manager/Chief Operating Officer
BUDGET SUMMARY:
10110310
Account 701101 provides funding for staffing reflected in the Personnel Data.
Account 701103 provides for overtime funding of Administrative Support staff for meetings,
special events and other unexpected circumstances. A decrease in funding reflects the
reassigning of the Crew Supervisor position to the Parks and Grounds Maintenance budget.
Account 701104 provides funding for one intern position to support the Infrastructure Asset
Management program.
Account 701204 supports minimal funding for Landscape Architect, Landscape architect and
PPE Replacements and supplies. A decrease in funding reflects the reassigning of the Crew
Supervisor position to the Parks and Grounds Maintenance budget.
Account 702000 provides funding for travel, training, and certification courses for staff, as
well as recertification credits for professional certifications, and staff training and
development. Additional funding is included for landscape architect position for ASLA training
and re-certifications.
Account 703100 provides funding in meeting expenses for events such as Staff Retreats,
Public Works Week and SnowGo Day.
Account 713004 The VHB Software allocation of $10,000 in 2019 will be rolled into Pavement
Inspection in 2020. The new, proposed pavement inspection procedure will come packaged
with pavement management software.
Account 713005 provides funding for Misc. Contract Services for Pavement Deflection Testing
and Cores. Funding for Bridge Inspections has been reduced to a contingency amount. The
City of Dublin is participating in ODOT’s Municipal Bridge Inspection program that is limited
to the next 3 years (2020, 2021, and 2022). Funding for right of way landscape
enhancements/renovations. All landscape maintenance contracts, supplemental contract
mulching and various Homeowner’s Associations (HOA) contracts have been moved to the
Parks and Grounds Maintenance budget.
Account 715001 provides funding for express mail and courier services.
Account 716000 provides funding for professional memberships, and funding for such
memberships and renewals as NRPA and OPRA corporate and individual memberships,
Landscape Architect Manager License, Master Specs license renewal and other staff
membership and recertification. Increase due to Landscape Architect memberships and
recertification fees and CDL renewal for Crew Supervisor.
Account 721001 provides funding for general office supplies.
Account 721002 provides funding for operating supplies for the Inspectors including
spray paint, soil probes, tapes, lathes, etc. and other office needs.
Account 751003 includes new funding for park dedications and Parks & Recreation events.
Funds are being included again in 2021 for CAPRA re-accreditation in 2021 that was
postponed in 2020 due to the pandemic. These costs include expenses for site visits. Also
includes funding for updates and printing for bike path maps.
10180310
Account 731000 provides funding for office furniture, tool kits for inspectors and message
board firmware/software upgrade.
174
Solid Waste Mgmt 11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
Deputy City Manager / Chief Operating Officer
Public Service /Environmental/ Solid Waste Management
STATEMENT OF FUNCTIONS
The City of Dublin is a leader in the field of local government as being environmentally sensitive. To
this end, the City provides a comprehensive solid waste management program. This program provides
services to Dublin residents with an emphasis on reduction, reuse, recycling and beautification. This
program ensures the City’s compliance with all solid waste management rules and regulations. All
related services are performed with the emphasis on providing the highest level of customer
satisfaction.
OBJECTIVES AND ACTIVITIES
To deliver high quality curbside chipper/leaf pickup service.
To continue to ensure our contracted refuse services are of the highest quality.
To maintain good customer relations by providing quality service pickup.
To keep storm systems free of leaf debris.
To keep the City’s right-of-way free of unsightly and unsafe vegetative debris piles.
To perform chipper/leaf pickups in an economical efficient manner.
To continue to inform and educate the public on the City’s solid waste programs.
To continue to increase the diversion rate from landfills by encouraging both commercial and
residential recycling.
PERSONNEL DATA
POSITION TITLE
Public Service Director (1)
Director, Streets & Utilities Operations (2)
Operations Administrator
Maintenance Crew Supervisor (3)
Maintenance Worker
Administrative Support 2
TOTAL
PART-TIME/SEASONAL STAFF
Seasonal Maintenance Worker
TOTAL
2020
CURRENT NUMBER
0
.15
1
.30
4
.60
6.05
1
1
2021
ADOPTED
.30
0
1
.80
4
1
7.1
1
1
NOTES AND ADJUSTMENTS:
(1) The Public Service Director position is allocated 30% to this budget, 35% to the Street Fund and
35% to Parks and Grounds Maintenance.
(2) The Director of Street & Ut ilities Operations position is being reallocated to Management Analyst
position in the Deputy City Manager’s Office.
(3) One Maintenance Crew Supervisor position is allocated 80% to this budget, 20% to the Street
Fund.
175
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
101 General Fund
30 Public Works
Personal Services
701101 Full Time Salaries/Wages 420,336 460,105 460,105 503,395
701103 Overtime Wages 43,307 40,000 40,000 40,000
701104 Other Wages 15,932 29,100 20,100 29,100
701201 Employee Benefits 220,636 248,080 248,080 295,395
701204 Uniforms and Clothing 4,377 4,395 4,395 4,395
702000 Training/Travel 0 1,700 1,700 850
Personal Services Total:704,588 783,380 774,380 873,135
Contractual Services
713005 Misc. Contract. Serv.239 5,300 5,802 5,300
715001 Communications 0 100 100 100
715003 Printing and Reproductions 0 300 300 300
716000 Memberships/Subscriptions 468 710 710 710
Contractual Services Total:707 6,410 6,912 6,410
Supplies
721001 Office Supplies 481 300 300 300
721002 Operating Supplies 1,769 1,740 2,112 1,740
Supplies Total:2,250 2,040 2,412 2,040
Capital Outlay
731000 Furniture/Equipment 0 1,000 1,000 1,000
734002 Tools 0 4,125 4,125 4,125
Capital Outlay Total:0 5,125 5,125 5,125
Other Charges and Ex
751004 Refuse Collection/Recycling 2,792,637 2,889,890 3,134,145 3,438,255
751012 Promotional Programs 605 500 500 500
Other Charges and Ex Total:2,793,242 2,890,390 3,134,645 3,438,755
Public Works Total:3,500,788 3,687,345 3,923,474 4,325,465
General Fund Total:3,500,788 3,687,345 3,923,474 4,325,465
2021 Operating Budget - City of Dublin, Ohio
Environmental / Solid Waste
176
Solid Waste Mgmt 11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
Deputy City Manager / Chief Operating Officer
Public Service /Environmental/ Solid Waste Management
BUDGET SUMMARY:
10130340
Account 701101 provides funding for the staffing reflected in the Personnel Data and the Notes
and Adjustments.
Account 701104 provides funding for wages of part-time or seasonal staff.
Account 702000 provides funding travel and training.
Account 713005 provides funding for professional services to remove City facility hazardous
waste and street sweeper waste disposal.
Account 721002 provides funding for operation supplies.
Account 751004 provides funding for the City’s refuse/recycling contract with Rumpke. In
addition, this Account provides funds for small facility recycling containers, dumpsters for
special events, recycling containers for events and funds to repair or replace existing residential
program containers. The increase in budget for 2021 is due to a contractual per household
per month rate increase, increase in the number of households serviced, and an increase in
recycling processing fees.
Account 751012 provides funding for Household Hazardous Waste programs.
10180340
Account 731000 provides funding for miscellaneous equipment and furniture.
Account 734002 provides funding for hand tools, rakes for leaf collection, pitch forks, EZ reach
grippers, blowers and other small tools.
177
Solid Waste Mgmt 11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
Deputy City Manager / Chief Operating Officer
Public Service /Environmental/ Solid Waste Management
Performance Measures:
Tons of Recycling Material Collected per Household
Tons of Refuse Collected per Household
The Solid WasteWork Unit uses both measurements above (tons of refuse and tons of recycling
collected per household) to calculate an average rate of tons collected per solid waste customer in
Dublin. The recycling rate per household remains fairly constan t over the six-year span at around 0.37
tons/household. The refuse rate has slowly increased starting in 2013 from .79 to .83 in 2018. Overall,
the City of Dublin is experiencing fairly steady recycling tonnages over the six year period with slight
increases in refuse tonnages.
178
Solid Waste Mgmt 11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
Deputy City Manager / Chief Operating Officer
Public Service /Environmental/ Solid Waste Management
Performance Measures:
City Diversion Rate (% per Year)
Goal: To increase and maintain the City of Dublin’s diversion rate above 50% annually.
The City of Dublin measures diversion rate as the amount of waste directed away from the landfill
through collection of recycling, e-waste and yard waste, which includes leaf and chipper materials.
There are economic, environmental and social benefits to increasing the City’s diversion and recycling
rates including the savings from not just the value of the recycled goods but the savings from reducing
the tipping fees of the tonnage entering the landfill.
179
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180
Engineering 11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
Deputy City Manager / Chief Operating Officer/ Engineering
STATEMENT OF FUNCTIONS
Engineering provides services such as design review, street and bridge design and construction, surveying,
construction inspection, design, operation and maintenance of water distribution, storm and sanitary sewers,
flood plain, retention and detention basins, management of capital improvement projects and consultation
on proposed projects to various City departments. The City Engineer is responsible for ensuring engineering
standards and guidelines are followed for all work in the public rights-of-way and easements. This function
reviews the engineering aspects of all development projects. The City Engineer provides advice and
information to City Council, the Planning and Zoning Commission and task forces when convened for special
initiatives/projects.
OBJECTIVES AND ACTIVITIES
To establish design standards for City transportation and utility infrastructure including sanitary and
storm sewers, water lines, manholes, streets, curb and gutters, sidewalks, shared-use paths, flood
plain and ponds.
To manage City infrastructure by establishing maintenance programs for sanitary and storm sewers,
water lines, manholes, flood plain and ponds.
To manage the design and construction of transportation and utility capital improvement projects.
To ensure comprehensive, timely review of engineering plans and reports for capital improvement
projects, subdivisions and development related projects.
To coordinate with other governmental agencies in regards to pursuing federal and state grants,
storm and sanitary sewer, water distribution and other applicable issues.
To manage the comprehensive stormwater maintenance and improvement programs.
NOTES AND ADJUSTMENTS:
(1) The Director of Engineering position is allocated 60% to this budget, 20% to the Water Fund, and 20%
to the Sewer Fund.
PERSONNEL DATA
POSITION TITLE
Director, Engineering (1)
Deputy Director (2)
Engineering Manager (2)(3)
Senior Civil Engineer (2)
Civil Engineer II (4)(5)
Construction Manager (5)
Engineering Technician I (6)
Engineering Technician II
Operations Administrator (7)
Electrical Worker (8)
Engineering Project Inspector (9)
Administrative Support 2 (10)
TOTAL
PART-TIME/SEASONAL STAFF
Interns
TOTAL
2020
CURRENT NUMBER
1
0
2
2.3
6
0
1.5
2
0
4
4.5
2
25.3
2
2
2021
ADOPTED
.6
1.3
0
2
3
1
1.5
2
.3
0
4.5
.5
16.7
2
2
181
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CITY OF DUBLIN | 2021 | OPERATING BUDGET
(2) A Senior Civil Engineer position and an Engineering Manager position are being is being reallocated to
Deputy Director positions. One Deputy Director position is allocated 100% to Engineering, and One Deputy
Director position is allocated 50% to the Sewer Fund, 30% to Engineering in the General Fund and 20% to
the Water Fund.
(3) An Engineering Manager position is being reallocated to the Deputy Director position in the
Transportation & Mobility Division.
(4) Two Civil Engineer II positions are being reallocated to the Transportation & Mobility Division.
(5) One Civil Engineer II position is being reallocated to the Construction Manager position.
(6) An Engineering Technician I is allocated 50% to this budget and 50% to the Water Fund.
(7) An Operations Administrator is allocated 30% to this budget, 20% to the Water Fund and 50% to the
Sewer Fund.
(8) Four Electrical Workers are being reallocated to the Transportation & Mobility Division.
(9) One Engineering Project Inspector position is allocated 50% to this budget and 50% to the Water
Fund.
(10) One Administrative Support 2 is being reallocated to the Transportation & Mobility Division. One
Administrative Support 2 position is allocated 30% to the Sewer Fund, 50% to Engineering in the General
Fund and 20% to the Water Fund.
182
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
101 General Fund
30 Public Works
Personal Services
701101 Full Time Salaries/Wages 1,898,809 2,068,490 2,068,490 1,414,060
701103 Overtime Wages 38,078 68,000 68,000 58,000
701104 Other Wages 12,573 17,000 17,000 17,000
701201 Employee Benefits 841,944 985,840 985,840 690,695
701204 Uniforms and Clothing 5,302 7,500 8,030 3,350
702000 Training/Travel 22,815 30,000 29,970 7,675
703100 Meeting Expenses 999 1,200 1,200 1,010
Personal Services Total:2,820,520 3,178,030 3,178,530 2,191,790
Contractual Services
712002 Eng. Inspection Services 43,103 200,000 263,722 200,000
712003 Plan Review 2,901 5,000 5,999 20,000
713004 Other Professional Services 346,825 787,160 1,352,976 513,460
715001 Communications 16 3,000 3,000 2,150
715003 Printing and Reproductions 1,631 3,000 3,000 3,000
716000 Memberships/Subscriptions 3,979 4,820 4,820 2,660
Contractual Services Total:398,455 1,002,980 1,633,517 741,270
Supplies
721001 Office Supplies 4,354 7,000 8,419 4,900
721002 Operating Supplies 7,300 5,830 5,830 4,080
Supplies Total:11,654 12,830 14,249 8,980
Capital Outlay
731000 Furniture/Equipment 0 20,000 20,000 5,000
Capital Outlay Total:0 20,000 20,000 5,000
Public Works Total:3,230,629 4,213,840 4,846,296 2,947,040
General Fund Total:3,230,629 4,213,840 4,846,296 2,947,040
2021 Operating Budget - City of Dublin, Ohio
Engineering
183
Engineering 11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
Deputy City Manager / Chief Operating Officer/ Engineering
BUDGET SUMMARY:
10120320
Account 701101 provides funding for staffing reflected in the Personnel Data.
Account 701104 provides funding for part-time (Intern) staff.
Account 701204 provides funding for safety vests, fire retardant pants and shirts, boots, rain gear
and safety glasses for field staff.
Account 702000 provides funding for staff development training, webinars and local conferences.
Account 703100 includes funding for group meetings sponsored by the City. Funding is included
for food, beverages and associated supplies.
Account 712002 provides funding for inspection of construction materials by the City of Columbus
and contract inspection services.
Account 712003 provides funding for consultant and specialized plan review.
Account 713004 provides funding for consulting services, including surveying, the National Pollution
Discharge Elimination System (NPDES) permit fee and required public education and outreach, and
professional services associated with floodplain permit review as well as stormwater inspection
services and stormwater GIS enhancements and EBuilder training and integration with MUNIS, and
long-line pavement marking. Funding is also provided for Connected Vehicle Environmental
Expansion, as well as first year estimates for the Pedestrian Bridge programming and operations, and
Bridge Street Parking Management. Costs of traffic modeling ha ve been moved to the Transportation
& Mobility work unit.
Account 715001 provides funding for Fedex and Courier services.
Account 715003 provides funding for printing contract documents and plans related to the City’s
capital improvement projects and toner for various printers.
Account 716000 provides funding for memberships including APWA and engineering license
renewals.
Account 721001 provides funding for Office supplies.
Account 721002 provides funding for operating supplies for the Inspectors including spray paint,
soil probes, tapes, lathes, etc. This Account also provides funding for the rain barrel and compost
bin programs.
10180320
Account 731000 provides funding for miscellaneous furniture and equipment needs.
184
Transportation & Mobility 11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
Deputy City Manager / Chief Operating Officer/ Transportation & Mobility
STATEMENT OF FUNCTIONS
Transportation & Mobility is responsible for comprehensive transportation planning and operations
(including traffic engineering and safety). This work unit explores ways to make transportation
more efficient and accessible and developing and evaluating innovative approaches to
transportation and mobility (all modes). This work unit is tasked with understanding transportation
and mobility needs, coordinating options to meet needs, and integrating transportation into
planning and programs. Transportation & Mobility explores ways to enhance safety and mobility
options through emerging technologies and is responsible for leading Connected Dublin’s Smart
Mobility initiatives. This work unit is responsible for parking management. Transportation & Mobility
also provides services such as operation and maintenance of traffic signals, street lights, the
outdoor warning system, school zone flashers, traffic control and regulatory signs and pavement
marking maintenance, standards and design.
OBJECTIVES AND ACTIVITIES
To establish design standards for City transportation, traffic signals, traffic control signs,
and pavement markings.
To maintain traffic signals, street lights, the outdoor warning system, school zone flashers,
traffic signs and pavement markings.
To perform and maintain transportation modeling for determining needed transportation
infrastructure improvements.
To pursue funding and programming for needed transportation improvements.
To research, evaluate, and develop comprehensive and innovative approaches to mobility
options through emerging technologies.
To manage parking with the goal of improving mobility and promote economic development.
PERSONNEL DATA
POSITION TITLE
Director, Transportation & Mobility (1)
Deputy Director (2)
Civil Engineer II (3)
Maintenance Crew Supervisor (4)
Electrical Worker (5)
Maintenance Worker (6)
Administrative Support 2 (7)
TOTAL
2020
CURRENT NUMBER
0
0
0
0
0
0
0
0
2021
ADOPTED
1
1
2
1
4
2
1
12
NOTES AND ADJUSTMENTS:
(1) The Planning Manager position in Planning is being reallocated to the Director of Transportation &
Mobility position.
(2) An Engineering Manager position in Engineering is being reallocated to the Deputy Director position.
(3) Two Civil Engineer II positions in Engineering are being reallocated to this division.
(4) One Maintenance Crew Supervisor is being reallocation from Street and Utilities Operations.
(5) Four Electrical Workers are being reallocated from the Engineering Division.
(6) Two Maintenance Workers are being reallocated from Street & Utilities Operations.
(7) One Administrative Support 2 is being reallocated from the Engineering Division.
185
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
101 General Fund
30 Public Works
Transportation and Mobility
Personal Services
701101 Full Time Salaries/Wages 0 0 0 920,510
701103 Overtime Wages 0 0 0 10,000
701201 Employee Benefits 0 0 0 434,170
701204 Uniforms and Clothing 0 0 0 4,440
702000 Training/Travel 0 0 0 17,120
703100 Meeting Expenses 0 0 0 140
Personal Services Total:0 0 0 1,386,380
Contractual Services
713004 Other Professional Services 0 0 0 415,000
715001 Communications 0 0 0 850
716000 Memberships/Subscriptions 0 0 0 2,460
Contractual Services Total:0 0 0 418,310
Supplies
721001 Office Supplies 0 0 0 3,100
721002 Operating Supplies 0 0 0 4,250
724003 Equipment Maintenance 0 0 0 3,000
725002 Signs 0 0 0 150,000
Supplies Total:0 0 0 160,350
Public Works Total:0 0 0 1,965,040
General Fund Total:0 0 0 1,965,040
2021 Operating Budget - City of Dublin, Ohio
186
Transportation & Mobility 11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
Deputy City Manager / Chief Operating Officer/ Transportation & Mobility
BUDGET SUMMARY:
10170381
Account 701101 provides funding for staffing reflected in the Personnel Data and notes and
adjustments.
Account 702000 provides for training and certifications.
Account 713004 provides funding for professional services for pedestrian bridge programming
and operations; Bridge Street Parking Management implementation; general engineering
transportation tasks; travel demand models, and the Connected Roundabout Vehicle Study,
Phase 2.
Account 725002 provides funding for sign shop materials.
187
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
101 General Fund
30 Public Works
Contractual Services
717005 Utilities- Other Fuel Types 219,397 240,875 284,446 248,500
Contractual Services Total:219,397 240,875 284,446 248,500
Supplies
724001 General Maintenance 84,712 125,000 162,274 125,000
Supplies Total:84,712 125,000 162,274 125,000
Public Works Total:304,109 365,875 446,720 373,500
General Fund Total:304,109 365,875 446,720 373,500
2021 Operating Budget - City of Dublin, Ohio
Enigneering - Miscellaneous
188
Misc Engineer 11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
Deputy City Manager / Chief Operating Officer
Transportation & Mobility
Miscellaneous
BUDGET SUMMARY:
10150390
Account 717005 provides funding for electrical service to the City’s streetlights and
outdoor early warning siren system.
Account 724001 provides funding to purchase parts and supplies for the City’s
streetlights and outdoor early warning siren system, as well as a tester for 480V LED
street lights.
189
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Fleet 11/09/20
CITY OF DUBLIN | 2021| OPERATING BUDGET
Deputy City Manager / Chief Operating Officer
Facilities and Fleet Management / Fleet Management
STATEMENT OF FUNCTIONS
Fleet Management provides City staff with safe, well-maintained vehicles and equipment, enabling
them to perform their work with high performing vehicles that reflect a positive image for the City.
Fleet Management continues to pursue alternative fuel and other options in an effort to reduce
emissions of the City fleet and equipment. Additionally, Fleet Management oversees the City’s
fueling station providing the City’s fleet, Dublin City Schools and Washington Township Fire
Department with fuel.
OBJECTIVES AND ACTIVITIES
Provide the highest vehicle maintenance standards.
Properly maintain fleet to ensure all City assets are safe for use.
Add/replace vehicles and equipment as needed to ensure the correct equipment is available
to complete tasks safely and economically while delivering services to residents at expected
levels.
Implement consistent preventive maintenance performance measures along with asset
availability, schedule vs nonscheduled and technician productivity measurements to ensure
maximum usage of assets.
Provide support for the online auction to dispose of older assets from the fleet.
Analyze alternative fuel and hybrid fleet options and incorporate those options when
appropriate.
Oversee the City’s fueling station, to ensure everything is functioning properly at the time of
fueling, so the city vehicles can record the proper information. If the information is recorded
properly, it helps maintain the PM’s (preventive maintenance) on the vehicles.
Monitor and analyze vehicle and equipment usage to ensure proper size of fleet.
Monitor the Motor Pool to get a better utilization of all vehicles.
PERSONNEL DATA
POSITION TITLE
Director, Facilities and Fleet Management (1)
Director of Fleet Management (2)
Fleet Manager (2)
Fleet Administrator (3)
Fleet Technician II (4)
Fleet Technician I (4)
Administrative Support 2
TOTAL
2020
CURRENT NUMBER
0
1
0
1
0
6
1
9
2021
ADOPTED
.4
0
1
0
1
5
1
8.4
NOTES AND ADJUSTMENTS:
(1) The new Director of Facilities and Fleet Management position is allocated 40% to this budget
and 60% to Facilities Management.
(2) The Director of Fleet Management position is being reclassified to the Fleet Manager position.
(3) The Fleet Administrator position is being reallocated to an Administrative Support position in the
Office of the Deputy City Manager/Chief Operating Officer.
(4) One Fleet Technician I position is being reclassified to a Fleet Technician II.
191
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
101 General Fund
30 Public Works
Personal Services
701101 Full Time Salaries/Wages 630,526 717,735 717,735 648,860
701103 Overtime Wages 49,061 50,000 50,000 50,000
701201 Employee Benefits 226,160 293,110 293,110 240,160
701204 Uniforms and Clothing 7,528 9,375 9,944 9,375
702000 Training/Travel 16,186 18,500 18,500 9,250
Personal Services Total:929,461 1,088,720 1,089,289 957,645
Contractual Services
713004 Other Professional Services 4,814 12,950 12,950 12,950
713005 Misc. Contract. Serv.104,921 90,000 98,642 90,000
716000 Memberships/Subscriptions 2,869 4,900 4,900 4,900
717001 Rents and Leases 35,362 58,000 58,971 58,000
Contractual Services Total:147,965 165,850 175,463 165,850
Supplies
721001 Office Supplies 1,453 1,500 1,962 1,500
721002 Operating Supplies 27,637 39,500 39,500 39,500
724003 Equipment Maintenance 15,510 17,000 20,358 17,000
726001 Vehicle Maintenance 538,039 460,000 545,537 460,000
726002 Fuel 1,205,649 1,785,750 1,962,472 1,785,750
Supplies Total:1,788,288 2,303,750 2,569,828 2,303,750
Capital Outlay
731000 Furniture/Equipment 1,046 1,000 1,000 1,000
734002 Tools 28,837 18,100 18,100 18,100
Capital Outlay Total:29,883 19,100 19,100 19,100
Public Works Total:2,895,597 3,577,420 3,853,680 3,446,345
General Fund Total:2,895,597 3,577,420 3,853,680 3,446,345
2021 Operating Budget - City of Dublin, Ohio
Fleet Managerment
192
Fleet 11/09/20
CITY OF DUBLIN | 2021| OPERATING BUDGET
Deputy City Manager / Chief Operating Officer
Facilities and Fleet Management / Fleet Management
BUDGET SUMMARY:
10110370
Account 701101 provides funding for the staffing reflected in the Personnel Data.
Account 701103 provides funding for overtime.
Account 701204 provides funding for rental uniforms, boots and gloves, and safety glasses.
Account 702000 provides funding for ASE certifications, welding certifications, and other
specialized training. As well as APWA conference and the GFX conference.
Account 713004 includes funding for required fuel tank registrations and fuel tank cleanings;
service on the parts cleaner; vehicle registration, titles, plates, and towing of vehicles.
Account 713005 provides funding for miscellaneous contractual services, such as detailing of
vehicles, and bucket truck inspections. This Account also provides funding for Integrated
Business Solutions (IBS - NAPA) which is the City’s parts provider, therefore also handling
inventory and warranties. It is a contract that provides for a NAPA employee to be on-site
during regular business hours.
Account 716000 provides funding for memberships/subscriptions, such as the National
Association of Fleet Administrators (NAFA) and American Public Works Association (APWA).
Account 717001 provides funding for rental of welding tanks, vehicle and equipment rental.
Account 721002 provides funding for operating supplies such as soaps for the car wash,
hand cleaners, and welding torch supplies.
Account 724003 provides funding for maintenance and various equipment inspections. This
would include maintenance on lift inspections, fuel system maintenance and repairs, bucket
truck inspections (OSHA required), and bulk oil delivery system.
Account 726001 provides funding for the repair and maintenance of all City-owned vehicles
and equipment (tires, parts, curb shoes, blades, plows, cutting edges).
Account 726002 provides funding for fuel (unleaded, diesel, CNG) and other petroleum
products. Over 50% of the fuel purchased by the City is consumed by the Dublin City School
District and Washington Township. Those costs are recovered through reimbursement to
the City based on actual usage plus a surcharge.
10180370
Account 731000 provides funding for miscellaneous office furniture.
Account 734002 provides funding for tool allowance for the technicians and special tools due
to model year changes.
193
Fleet 11/09/20
CITY OF DUBLIN | 2021| OPERATING BUDGET
Deputy City Manager / Chief Operating Officer
Facilities and Fleet Management / Fleet Management
PERFORMANCE MEASURES:
Since keeping assets on the road is the essential purpose of a fleet management organization, the
rate of fleet availability is perhaps the most important of all fleet performance measures. Asset
availability generally accepted benchmark is 95% or better for your entire fleet.
Decisions as to what constitutes downtime and factors such as age of the fleet and the mix of vehicle
types will have a major impact on the performance the fleet organization can attain. As with most
of the performance measures, perhaps the best value in tracking the fleet availability is to chart
one’s own performance over time. This way the fleet staff can monitor trends and document the
impact that decisions such as a reduction in fleet replacement funding have on the fleet availability.
97.27%98.35%99.59%99.07%99.59%99.85%99.69%99.06%99.37%100.00%98.15%100.00%98.73%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%EventsStreets and UtilitiesFleetFleet Motor PoolEngineeringBuilding StandardsPlanningParks and OpenSpacesRecreation ServicesEconomicDevelopmentPoliceInformationTechnologyFacilitiesAsset Availability
194
Fleet 11/09/20
CITY OF DUBLIN | 2021| OPERATING BUDGET
Deputy City Manager / Chief Operating Officer
Facilities and Fleet Management / Fleet Management
PERFORMANCE MEASURES:
The monitoring of scheduled repairs is a performance measure that fleet applies here for
accountability of the operation and uses to avoid unscheduled repairs and downtime when possible.
It helps to monitor the efficiency and effectiveness’s of various repair activities. This is a key
performance indicator of how well your Preventive Maintenance (PM) program is working.
Scheduling the majority of the workload allows fleet to build a work plan and manage the majority
of its shops resources in the most cost-effective way. Catching items before an asset is returned to
service will increase by 20% asset availability, productivity, and customer service.
“If we’re not customer service driven, our vehicles won’t be either”
94%
6%
Scheduled vs Non-Scheduled Repairs
Scheduled Non-Scheduled
195
Fleet 11/09/20
CITY OF DUBLIN | 2021| OPERATING BUDGET
Deputy City Manager / Chief Operating Officer
Facilities and Fleet Management / Fleet Management
PERFORMANCE MEASURES:
This performance measure allows fleet to see the overall utilization of all assets within fleet.
In keeping with best practices and the fleet utilization policy, we can monitor assets to see
if they are meeting the threshold set forth. Our best practice states 4000 miles per year for
on road assets and at least 250 hours per year for equipment/off road assets. This allows
fleet to ensure that we have the right size fleet and assets are not being under or over
utilization in their area of operation. This also allows fleet to help determine if more or less
assets are needed.
196
Fleet 11/09/20
CITY OF DUBLIN | 2021| OPERATING BUDGET
Deputy City Manager / Chief Operating Officer
Facilities and Fleet Management / Fleet Management
PERFORMANCE MEASURES:
This performance measure is one that is used regularly by the fleet to ensure we are
achieving the optimal technician productivity. Lower than average productivity can be
attributed to many things that are no t directly associated with the technician. Parts
availability, access to special tools, and the overall work flow process are just a few.
Optimizing technician productivity is important. High productivity helps with morale,
customer satisfaction and the overall fleet budget. Best practices say between 65-75%, you
are doing well.
197
Fleet 11/09/20
CITY OF DUBLIN | 2021| OPERATING BUDGET
Deputy City Manager / Chief Operating Officer
Facilities and Fleet Management / Fleet Management
PERFORMANCE MEASURES:
This performance measurement allows for a live look at what is actively being worked on in
the fleet maintenance facility. It allows fleet to manage the workflow of all the technicians.
It also allows fleet to look at what is at a vendor and what is warranty work being conducted.
198
Fleet 11/09/20
CITY OF DUBLIN | 2021| OPERATING BUDGET
Deputy City Manager / Chief Operating Officer
Facilities and Fleet Management / Fleet Management
PERFORMANCE MEASURES:
This measurement shows where the fleet is on the overall operation of timely repairs that
come in. Our best practice for our fleet is 90% with in 48 hours in and out of the shop and
10% within 48+ hours. This allows us to see where we need to improve our service in
getting assets in and out of the shop in an efficient manner.
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CITY OF DUBLIN | 2021| OPERATING BUDGET
The purpose of the Preventive Maintenance (PM) program is to increase operator safety,
reduce downtime, track warranty, and avoid costly repairs. Operators must assist the PM
program by conducting daily inspections, entering in accurate meter readings and keep PM
appointments and following city operating policy and procedures.
Deputy City Manager / Chief Operating Officer
Facilities and Fleet Management / Fleet Management
PERFORMANCE MEASURES:
200
Fleet 11/09/20
CITY OF DUBLIN | 2021| OPERATING BUDGET
Deputy City Manager / Chief Operating Officer
Facilities and Fleet Management / Fleet Management
PERFORMANCE MEASURES:
Utilization
The goal of this performance measure is to provide a reliable, accurate and credible tool for
our fleet staff to use in evaluating one of the aspects of the performance of our fleet. Fleet
staff can use this information to track the level of performance of the fleet assets and make
adjustments to improve that performance if necessary, with the overall goal of our operation
to be competitive and efficient. With this performance measure, fleet can make sound
decisions to replace assets that drive up costs. This measurement can pinpoint assets that
need to be replaced or reassigned because of improper utilization or being used in the wrong
application. It is very important for us at fleet to ensure that we have the right asset for the
right job.
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202
Facilities 11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
Deputy City Manager / Chief Operating Officer
Facilities and Fleet Management / Facilities Management
STATEMENT OF FUNCTIONS:
Facilities Management is charged with managing the City’s investment in public buildings by
ensuring that both the appearance and functions are preserved. This is accomplished by adhering
to proper preventive maintenance programs, performing repairs in a professional manner and as
quickly as possible, maintaining a safe and clean environment for building occupants and visitors,
and by seeking the most efficient utilization of space and energy resources.
OBJECTIVES AND ACTIVITIES:
To establish and implement a proactive preventive maintenance program.
To perform regular inspections of City facilities and equipment.
To provide custodial services in City facilities, utilizing green cleaning practices to the extent
possible.
To perform repairs to equipment and facility components.
To provide oversight for facility construction and renovation projects.
To perform citywide space needs evaluation, planning and design.
To reduce energy consumption in City facilities by introducing best practices in conservation
and installing efficient mechanical and electrical systems.
PERSONNEL DATA
POSITION TITLE
Director, Facilities and Fleet Management (1)
Director of Facilities Management (2)
Operations Administrator
Maintenance Crew Supervisor
Facilities System Specialist
Maintenance Worker
Custodial Worker (3)
Administrative Support 2
TOTAL
PART-TIME/SEASONAL STAFF
Seasonal Maintenance Worker
TOTAL
2020
CURRENT NUMBER
0
1
1
2
1
3
9
1
18
5
5
2021
ADOPTED
.6
0
1
2
1
3
8
1
16.6
5
5
NOTES AND ADJUSTMENTS:
(1) The new Director of Facilities and Fleet Management position is allocated 60% to this budget
and 40% to Fleet Management.
(2) The Director of Facilities Management position is being reclassified to the Director of Facilities
and Fleet Management position.
(3) Due to its proximity to the Recreation Center, the Development Building (Old City Hall), will
be cleaned on third shift by the contract custodial staff. This change will occur next summer after
the City Council Chambers and Legislative Affairs offices move to the City Hall Addition. One
vacant Custodial Worker position is being eliminated as efficiencies have been found using City
staff.
203
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
101 General Fund
30 Public Works
Personal Services
701101 Full Time Salaries/Wages 1,047,637 1,122,120 1,122,120 1,052,740
701103 Overtime Wages 13,865 20,000 20,000 20,000
701104 Other Wages 54,908 74,960 74,960 74,960
701201 Employee Benefits 422,510 593,315 593,315 506,550
701204 Uniforms and Clothing 12,151 13,200 13,490 12,400
702000 Training/Travel 2,836 6,000 4,149 3,000
703100 Meeting Expenses 173 250 250 250
Personal Services Total:1,554,079 1,829,845 1,828,284 1,669,900
Contractual Services
713005 Misc. Contract. Serv.281,132 317,220 395,655 317,220
715001 Communications 3,500 3,500 5,500 3,500
716000 Memberships/Subscriptions 417 500 500 500
717001 Rents and Leases 4,634 5,100 6,258 5,100
717005 Utilities- Other Fuel Types 466,188 519,350 622,688 519,350
Contractual Services Total:755,871 845,670 1,030,602 845,670
Supplies
721001 Office Supplies 855 2,000 2,145 2,000
721002 Operating Supplies 90,295 127,500 155,416 127,500
724003 Equipment Maintenance 221,821 224,910 273,859 224,910
Supplies Total:312,971 354,410 431,420 354,410
Capital Outlay
731000 Furniture/Equipment 9,927 10,000 10,000 10,000
734002 Tools 0 1,500 1,500 1,500
Capital Outlay Total:9,927 11,500 11,500 11,500
Public Works Total:2,632,848 3,041,425 3,301,805 2,881,480
General Fund Total:2,632,848 3,041,425 3,301,805 2,881,480
2021 Operating Budget - City of Dublin, Ohio
Facilities Management
204
Facilities 11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
Deputy City Manager / Chief Operating Officer
Facilities and Fleet Management / Facilities Management
BUDGET SUMMARY:
10110350
Account 701101 provides funding for full-time staffing reflected in the Personnel Data
Account 701103 includes funding for overtime wages to provide staff coverage for
maintenance projects, emergency call-ins and special events.
Account 701104 provides funding for Seasonal Maintenance Workers who maintain
restrooms in the parks during the spring and summer. One position assists maintenance
with building aesthetics (e.g. painting and power washing).
Account 701204 provides funding for Uniforms and Clothing for maintenance and custodial
staff.
Account 702000 provides funding for staff training and professional development.
Account 713005 includes funding for preventive maintenance contracts for mechanical
systems throughout City-owned facilities, contract cleaning at one building and scheduled
cleaning services for carpet and windows in multiple buildings. Also provides funding for
rental of floor mats, pest control service, fire and security alarm monitoring.
Account 715001 provides funding for postage for the Service Center mail meter and funds
for express mail and courier services.
Account 716000 provides funding for professional memberships.
Account 717001 provides funding for rents and lease.
Account 717005 provides funding for electricity, natural gas and water and sewer charges
for City facilities with the exception of the Community Recreation Center (charged to the
DCRC facility Account).
Account 721001 provides funding for miscellaneous office supplies.
Account 721002 includes funding for custodial and maintenance operating and cleaning
supplies.
Account 724003 includes funding for ongoing general maintenance of City-owned facilities
except for the Community Recreation Center and outdoor pools, which have their own
funding source.
10180350
Account 731000 includes funding for items such as replacement furniture and flooring
repairs in various City buildings.
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206
Development 11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
Development / Office of the Director
STATEMENT OF FUNCTION
The Director of Development oversees the divisions of Economic Development, Building Standards,
and Planning. The Director’s budget supports the execution of strategic initiatives and projects in
support of Council’s goals. Internally, these include implementing training opportunities for career and
leadership development for staff, and development and execution of process improvement measures
to ensure the Department’s staff is competent, responsive and customer service oriented.
This office leads the Department in developing strategies to ensure the City’s corporate office space
remains competitive and identifies and implements strategies for revenue generation. In partnership
with the CIO, the Director leads the effort to discover and develop partnerships with academic and
industry partners to expand and deploy technological advances throughout the City for the betterment
of the community. Further, as a leader of Smart City initiatives and the Innovation Strategy, the
Director frequently joins regional partner agencies in national and international efforts to recruit new
and emerging businesses and industries to ensure future economic vibrancy for the City.
OBJECTIVES AND ACTIVITIES
Pro-actively communicate with Dublin-based businesses, neighborhoods and organizations to
inform them of planning efforts and projects. Develop relationships that encourage a robust
exchange of ideas and information and result in a high-level of engagement.
Continue to strengthen connections with regional partner agencies (i.e. Columbus2020, Jobs Ohio)
to understand, assess and evaluate threats and act on opportunities to retain, expand and attract
businesses/jobs.
Actively engage with academic partners (i.e. Ohio University and Ohio State University) to
collaborate in identifying programmatic opportunities that bring research activity to the City.
Maintain relationships with members of the Council of Governments/US 33 Innovation Corridor,
ODOT, DriveOhio, OSMI, MODE, MORPC, COTA and related committees and organizations to
support the development of the connected/autonomous vehicle corridor and the new industry that
will result.
In partnership with the CIO, build the vision for employing “smart” technologies throughout the
City.
PERSONNEL DATA
POSITION TITLE
Director of Development (1)
Administrative Support 3 (2)
TOTAL
PART-TIME/SEASONAL STAFF
TOTAL
2020
CURRENT NUMBER
1
1
2
0
0
2021
ADOPTED
0
0
0
0
0
NOTES AND ADJUSTMENTS:
(1) – Per the 2020 reorganization, the position was moved to the Office of the City Manager and
replaced as the Deputy City Manager/Chief Finance and Development Officer position.
(2) – Position moved to Economic Development.
207
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
101 General Fund
70 Development
Personal Services
701101 Full Time Salaries/Wages 234,329 245,405 245,405 0
701103 Overtime Wages 2,181 2,500 2,500 0
701201 Employee Benefits 57,620 61,995 61,995 0
702000 Training/Travel 9,848 15,000 15,000 0
702001 Reimbursable Business Expense -2 500 500 0
703100 Meeting Expenses 1,261 3,000 3,000 0
Personal Services Total:305,236 328,400 328,400 0
Contractual Services
713004 Other Professional Services 0 1,000 1,000 0
715003 Printing and Reproductions 0 500 500 0
716000 Memberships/Subscriptions 845 1,490 1,490 0
Contractual Services Total:845 2,990 2,990 0
Capital Outlay
731000 Furniture/Equipment 0 2,500 2,500 0
Capital Outlay Total:0 2,500 2,500 0
Development Total:306,081 333,890 333,890 0
General Fund Total:306,081 333,890 333,890 0
2021 Operating Budget - City of Dublin, Ohio
Office of the Director of Development
208
Development 11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
Development / Office of the Director
BUDGET SUMMARY:
10110710
Funding has been moved to the appropriate accounts in the Office of the City Manager in organization
10110110, and Economic Development in organization 10110740.
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Economic Development 11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
Deputy City Manager / Chief Finance and Development Officer
Economic Development
STATEMENT OF FUNCTION
The Director of Economic Development oversees three Administrators. The 2020 budget provides for
continued emphasis on the key components of the City’s economic development program in support of
Council’s goals, which include: business retention, expansion, attraction and creation; workforce
development; entrepreneurship; and marketing and advocacy. Key project areas include West
Innovation master plan, Legacy Office Competitiveness, Bridge Street, 100-gig Broadband deployment,
Dublin Reality Check workforce campaign, and Corporate Wellness. Additionally, economic
development efforts will continue to include active engagement with Dublin-based businesses, various
private and public organizations/agencies involved in local, regional and state-wide economic
development; the integration of local economic development objectives with broader community
planning policies and goals; pro-actively engage the development/real estate community; maintain
involvement with community organizations and partners such as Dublin City Schools and Ohio
University; administer City's incentive programs; and serve as a local business liaison to assist with
development issues.
OBJECTIVES AND ACTIVITIES
Retain, grow, attract & create industry-focused jobs to ensure financial security of the City.
Continue to promote development of seven key business districts.
Seek opportunities for Council to engage businesses in accordance with Council goals.
Provide a business retention and expansion program that effectively and pro-actively communicates
to, engages with and involves Dublin businesses in the community & region.
Continuously leverage the expertise and efforts of One Columbus for business attraction and
leverage the talent of City staff to respond to leads.
Effectively communicate with Dublin businesses and the education/training community to
understand access to, availability of and needs regarding a qualified workforce.
Continually strengthen relations with the development and corporate real estate community.
Assess and adjust organizational functions and processes in order to be development/re-
development friendly while promoting and upholding high-quality growth standards.
Positively and cooperatively interact with other government agencies and entities.
Continue strengthening international business relationships and programming.
PERSONNEL DATA
POSITION TITLE
Director of Economic Development
Economic Development Administrator (1)
Senior Economic Development Administrator (1)
Administrative Support 3 (2)
TOTAL
PART-TIME/SEASONAL STAFF
Intern
TOTAL
2020
CURRENT NUMBER
1
2
1
0
4
1
1
2021
ADOPTED
1
3
0
1
5
1
1
NOTES AND ADJUSTMENTS:
(1) Number of positions remains the same; but the open Senior Administrator position was filled in
late 2020 at the Administrator level.
(2) Administrative Support moved from the Office of the Development Director.
211
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
101 General Fund
70 Development
Personal Services
701101 Full Time Salaries/Wages 340,514 395,005 394,995 447,545
701103 Overtime Wages 0 0 10 2,500
701104 Other Wages 5,690 14,750 14,750 20,000
701201 Employee Benefits 113,686 145,380 145,380 172,640
702000 Training/Travel 29,574 29,000 29,000 4,250
702001 Reimbursable Business Expense 619 2,000 2,000 2,000
703100 Meeting Expenses 9,669 12,000 12,000 12,000
Personal Services Total:499,752 598,135 598,135 660,935
Contractual Services
713004 Other Professional Services 585,668 605,850 654,758 587,100
715002 Advertising 151,969 258,000 330,890 258,000
715003 Printing and Reproductions 1,845 6,000 6,000 6,000
716000 Memberships/Subscriptions 33,219 34,000 34,230 34,465
Contractual Services Total:772,701 903,850 1,025,878 885,565
Supplies
721001 Office Supplies 1,090 2,500 3,041 2,500
Supplies Total:1,090 2,500 3,041 2,500
Capital Outlay
731000 Furniture/Equipment 0 0 0 2,500
Capital Outlay Total:0 0 0 2,500
Other Charges and Ex
751009 Economic Development 301,618 287,000 288,800 302,000
751010 Economic Dev Incentives 2,105,081 1,825,770 1,835,965 2,448,495
754002 Grants/Community Org 78,900 250,000 265,000 250,000
754004 Grants/DCVB 0 0 300,000 0
Other Charges and Ex Total:2,485,599 2,362,770 2,689,765 3,000,495
Development Total:3,759,143 3,867,255 4,316,819 4,551,995
General Fund Total:3,759,143 3,867,255 4,316,819 4,551,995
2021 Operating Budget - City of Dublin, Ohio
Economic Development
212
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CITY OF DUBLIN | 2021 | OPERATING BUDGET
Deputy City Manager / Chief Finance and Development Officer
Economic Development
BUDGET SUMMARY:
10110740
Account 701101 provides funding for staffing reflected in the Personnel Data.
Account 702000 includes travel/training and certification courses for staff.
Account 702001 includes funds for business meeting expenses for luncheons with developers,
business leaders, prospective industries, etc.
Account 703100 provides funding for group meetings sponsored by the City.
Account 713004 includes funding for consultation related to economic development including
workforce programs, real estate reports, and Dublin Entrepreneurial Center (DEC) sponsorship.
Funding has also been provided for data analytic work.
Account 715002 includes funds for marketing and advertising focused on workforce recruitment
and targeted industry attraction efforts including print and digital web advertising.
Account 715003 funds printed projects, site selection and program materials, business retention
packets and event invitations for economic development.
Account 716000 provides funding for such memberships as with the Dublin Chamber of
Commerce, Mid-Ohio Development Exchange (MODE)/OneColumbus, Catylist, international
business groups, etc.
Account 751009 includes funds to support economic development programs including business
appreciation, business attraction, retention and expansion; along with regional and joint
partnerships, including Rev1 Ventures, 100-gig project, and a parking agreement with Dublin
Community Church.
Account 751010 reflects funding for economic development incentives in accordance with
executed Economic Development Agreements (EDA). The increase for 2021 is due to the
increased number of EDAs that were executed in 2019 and 2020, but will become active in
2021, including the Quantum EDA.
Account 754002 provides funding for the City’s Façade Improvement Grant Program and a
proposed grant program for Legacy Office Competitiveness Improvement.
Account 754004 funded an economic development incentive reprioritization plan for the Dublin
Convention and Visitors Bureau (DCVB) as a result of the 2020 COVID19 pandemic.
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Economic Development
PERFORMANCE MEASURES:
1)Total Number of Jobs Retained through Economic Development Agreements
This measure shows that through the execution of Economic Development Agreements (EDAs), the
City is successful at retaining employers at risk of moving from Dublin. This does not include
renewed leases without incentives.
2)Total Number of Jobs Created through Economic Development Agreements
This measure shows that through the execution of EDAs, the City is successful at recruiting new
employers to Dublin. This is not a city-wide statistic, as many companies move into Dublin without
incentives. It will ebb and flow every year, and cannot be compared to other years. Jobs Created
and Job Retained figures are tied ONLY to the specific handful of EDAs executed each year: those
that receive incentives to stay/grow/move to Dublin.
Year EDAs
Jobs
Retained
New
Jobs
2019 14 858 2371
2018 5 1,539 417
2017 8 425 298
2016 4 2,148 25
2015 11 1,853 687
2014 6 289 269
2013 9 1,169 806
2012 5 711 299
2011 12 638 970
Total 74 9,630 6,142
3)City of Dublin Unemployment Rate – Civilian Labor Force data
A high rate of unemployment indicates limited employment opportunities in a labor market that is in a
situation of oversupply. A low rate of unemployment indicates a tight labor market, potential scarcity
of skilled labor, and future cost pressures from wage demands from workers. Ideally, 5.5% is an
acceptable percentage. Anything above 8% or below 5% is challenging.
4.92%
3.63%3.04%3.10%3.40%3.28%2.99%
0%
1%
2%
3%
4%
5%
6%
2013 2014 2015 2016 2017 2018 2019
City of Dublin Unemployment Rate
Rate Trendline
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Economic Development
4)City of Dublin Commercial Office Vacancy Rate
Vacancy Stabilization is considered 12.5%. Dipping below 10% indicates the need for more office
product/new development, and rental rates typically begin to rise and get increasingly competitive.
Getting above 13% indicates it’s a renter’s market, and rates are typically competitive. Anything
consistently about 17% requires deeper analysis to understand if there is a great overall issue driving
the high rate (a spike in new buildings added to inventory, aging buildings going empty, crime,
unrealistic pricing, surrounding infrastructure problems, recent change in building values or taxes,
recent and proximate new inventory competition, etc).
14.50%
13.83%12.93%
9.28%
8.08%
9.96%
14.98%
0%
2%
4%
6%
8%
10%
12%
14%
16%
2013 2014 2015 2016 2017 2018 2019
City of Dublin Commercial Vacancy Rate
Rate Trendline
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Economic Development
5)Annual Number of Retention and Company Outreach Meetings Conducted
The goal is to have meaningful interactions with as many companies as possible annually. This is
accomplished through 1-on-1 meetings, tours, conversations to discuss and solve issues, and
recognitions. The Economic Development Division’s annual goal is 400 visits.
366
308 298 370 356
409 399
0
50
100
150
200
250
300
350
400
450
2013 2014 2015 2016 2017 2018 2019
Annual Number of Retention and Company
Outreach Meetings Conducted
Number of Meetings Trendline
216
Development/Building Standards 11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
Deputy City Manager / Chief Finance and Development Officer
Development / Building Standards
STATEMENT OF FUNCTIONS:
Building Standards is under the administrative direction of the Director of Building Standards (Chief
Building Official) who currently reports to the City Manager. The primary responsibility of Building
Standards is to ensure that all new construction, both commercial and residential, complies with all
applicable state, local, and national building codes.
OBJECTIVES AND ACTIVITIES:
To ensure that all new construction complies with all applicable state, local, and national
building codes.
To perform plan reviews on applications, issue permits, perform inspections, and issue
Certificates of Occupancy.
To provide direction and to communicate with building design professionals, contractors,
builders, homeowners, and the general public.
To provide timely information regarding levels and types of construction activity within the
City to various stakeholders.
To provide architectural support for City projects.
NOTES AND ADJUSTMENTS:
(1) One Permit Technician retired in May of 2019. That position is vacant and not being replaced.
PERSONNEL DATA
POSITION TITLE
Director, Building Standards
Commercial Plans Examiner
Senior Building Inspector
Building Inspector
Electrical Inspector
Residential Plans Examiner
Development Review Specialist
Review Services Coordinator
Permit Technician (1)
TOTAL
2020
CURRENT NUMBER
1
1
1
4
2
1
1
1
3
15
2021
ADOPTED
1
1
1
4
2
1
1
1
2
14
217
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
101 General Fund
70 Development
Personal Services
701101 Full Time Salaries/Wages 1,084,680 1,149,980 1,149,980 1,085,940
701103 Overtime Wages 13,346 10,000 10,000 10,000
701201 Employee Benefits 397,356 529,645 529,645 453,805
701204 Uniforms and Clothing 2,681 4,000 4,000 3,000
702000 Training/Travel 3,284 10,000 10,000 5,000
703100 Meeting Expenses 218 2,500 2,500 2,000
Personal Services Total:1,501,566 1,706,125 1,706,125 1,559,745
Contractual Services
712003 Plan Review 186,996 150,000 196,847 150,000
712004 Building Inspection Services 115,473 150,000 187,389 150,000
713004 Other Professional Services 17,600 3,000 4,500 2,000
713005 Misc. Contract. Serv.43,378 70,000 70,000 70,000
715003 Printing and Reproductions 3,730 3,500 6,896 3,000
716000 Memberships/Subscriptions 2,929 4,000 4,000 3,000
Contractual Services Total:370,105 380,500 469,632 378,000
Supplies
721001 Office Supplies 3,123 4,000 4,846 4,000
721002 Operating Supplies 3,608 10,000 6,950 6,000
Supplies Total:6,732 14,000 11,796 10,000
Other Charges and Ex
755000 Refunds 0 7,500 7,500 7,500
Other Charges and Ex Total:0 7,500 7,500 7,500
Development Total:1,878,402 2,108,125 2,195,053 1,955,245
General Fund Total:1,878,402 2,108,125 2,195,053 1,955,245
2021 Operating Budget - City of Dublin, Ohio
Building Standards
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Deputy City Manager / Chief Finance and Development Officer
Development / Building Standards
BUDGET SUMMARY:
10120730
Account 701101 provides funding for staffing reflected in the Personnel Data.
Account 701204 provides funding for uniforms, includes; shirts, boots and cold weather
wear for Inspectors.
Account 702000 provides funding for training, attendance at regional conferences and required
State certifications.
Account 712003 funds contract services needed to complement the plan review which are
completed in-house.
Account 712004 includes funding for plumbing inspection services from the Franklin County
Board of Health. The budget for this account fluctuates with t he level of building activity; however
fees collected directly offset this expense.
Account 713004 provides funding to compliment the City’s in-house plan review process.
Account 713005 provides funding for credit card machine transaction fees. The increase
in fees is due to a higher volume of transactions for development in the Bridge Street
District.
Account 721002 provides funding for supplies such as technical equipment, code reference
materials for Inspectors and Plan Review staff.
Account 755000 provides funding for unanticipated refunds.
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Development / Building Standards
Performance Measures:
1.Commercial/Residential New Building Permits Issued
*2020 Total is projected, based upon 7/31/20 permit data (378 actual ytd)
**4 year average does not include the 2020 YTD statistic
Construction activity within the City of Dublin maintained solid and robust gains from 2011 to
2017. The projected 2020 permits are approx. 3% higher than the 4 year average. Commercial
permits have maintained a healthy pace and the size of the proj ects continue to increase as well.
Building Standards must continue to examine its resources, both fiscally and in personnel, to
keep pace with these indicators and to maintain the highest level of service. Workloads at the
new normal level, will continue with the addition of major commercial and residential
development for the foreseeable future.
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Development / Building Standards
Performance Measures:
2.Total Number of Building Inspections over the Last 18 Months (Commercial/Residential)
Total number of building inspections is a good indicator of the overall health of the construction sector.
The graph above captures the total Commercial and Residential building inspections over the last 18
months.
We have been experiencing the worldwide COVID-19 Pandemic since March of this year and field
inspections have been affected the most of any of our operations. Our Plan Review operation, which is
completely electronic/online, has not slowed significantly. Maintaining social distancing and complying
with the accepted PPE requirements, has taken its toll. As you can see from the June 2020 inspection
numbers above, project inspections are starting to pick back up and appear to be moving back to a
more normal level. Based on our inspection numbers for July 2020, it appears we are rebounding in
the inspection area.
We have continued to provide requested inspections for the enti re Pandemic period and we will continue
to do so. We are vigilant regarding wearing our PPE equipment in the field and are doing our best to
keep all of our staff safe and healthy.
997 982
1080 1092
1294
1049
1263
1173
989
1198
858 844
1101
846
805 808
770
1101
700
800
900
1000
1100
1200
1300
Number of Inspections ‐ All Types
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Development / Building Standards
Performance Measures:
3.Building Permits Issued: Total Square Feet x 1,000 (Commercial and Residential)
*2020 Total is projected based upon 7/31/20 permit data (actual 1,456 ytd)
**4 year average does not include the 2020 YTD statistic
The total number of square feet of construction in 2015 and 2017 set records for recent construction
activity. Continuing development in the Bridge Street District, other commercial developments and
steady residential construction bode well for 2020 and beyond. We do not anticipate continued record-
breaking years and expect the new normal will be nominally less than the 4 year average. We are
projecting 2020 Building Permit Square Footage to be 88% of the 4 year average.
Building permit fees are based primarily on square footage of construction. When square footage
activity increases, building permit revenues also increase. There is also a corresponding increase in
“over-the-counter” permit activity, due to the need for associated electrical, mechanical, plumbing and
fire protection permits.
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Development / Building Standards
Performance Measures:
4.Total Number of Plan Review Rounds (Commercial and Residential)
*2020 Total is projected based upon 7/31/20 plan review data (actual 1,269 ytd)
**4 year average does not include the 2020 YTD statistic
The number of plan review rounds is a metric which directly impacts internal staffing demands and
external consultant plan review staffing requirements. Residential applications may average 1½ review
rounds per application. It is not unusual for commercial applications to require 10 to 15 review rounds
per application, half of which are directly related to applicant requested phased submittals and field
changes during the construction process.
We have made a true effort to reduce the amount of phased plan review submittals over the last 18
months. Our projected 2020 number of plan review rounds is 2,060, which is 103% of our 4 year
average. As the number of plan review rounds reduce, our outside plan review consultant charges will
reduce as well.
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Planning 11/09/20
CITY OF DUBLIN | 2021| OPERATING BUDGET
Deputy City Manager / Chief Finance and Development Officer
Planning
STATEMENT OF FUNCTION
Planning is responsible for managing the City’s development process, undertaking plan updates and
special studies, and enforcing the City’s codes relative to the built environment. This includes land use
planning, zoning reviews, code enforcement, public engagement, and support of several boards and
commissions. The division is responsible for analyzing the changing needs of the City, identifying, and
implementing long range planning objectives that address these needs. This includes identifying trends
that need to be addressed (changes in demographics, shifting market conditions, current thinking in land
planning and urban design, housing needs, etc.) and undertaking the relevant studies or plan updates.
All of these activities relate to the following functional areas: development proposals review; Community
Plan maintenance and implementation; project analysis; area studies; code enforcement; zoning
compliance; land use modeling; code amendments; and customer service operations.
Mission Statement
The mission of Planning is to provide professional and technical expertise to guide the land use decisions of public
officials, residents and the development community. We engage our citizens to establish and realize a long-range
vision for Dublin’s land use and development character. We facilitate the zoning process through the implementation
of the Community Plan and the administration and enforcement of the City’s land use codes.
OBJECTIVES AND ACTIVITIES To be responsive to citizens on planning issues and facilitate a citizen participation process.To plan the orderly, high quality growth of the city by implementing the Community Plan.To assist economic development activities by providing land use/site design support.To assist in the coordination and the implementation of the capital improvement program.To manage development proposals through the public hearing process.To administer development regulations.To be responsive to City Council goals.To ensure compliance with all orders of City Council, Planning and Zoning Commission, AdministrativeReview Team, Board of Zoning Appeals, Architectural Review Board, and various special committeesand groups.
PERSONNEL DATA
POSITION TITLE
Director, Planning
Planning Manager (1)
Senior Planner
Planner II
Planner I
Planning Technician
Code Enforcement Supervisor
Code Enforcement Officer
Zoning Inspector
Administrative Support 3
Administrative Support 2
Administrative Support 1
TOTAL
PART-TIME/PERMANENT PART-
TIME/SEASONAL STAFF
Planning Assistant / Intern
TOTAL
2020
CURRENT NUMBER
1
1
3
2
3
1
1
3
2
1
1
1
20
3
3
2021
ADOPTED
1
0
3
2
3
1
1
3
2
1
1
1
19
3
3
NOTES AND ADJUSTMENTS:
(1) Planning Manager position is reallocated to the Director of Transportation and Mobility position.
225
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
101 General Fund
70 Development
Personal Services
701101 Full Time Salaries/Wages 1,319,637 1,527,300 1,527,300 1,385,180
701103 Overtime Wages 16,727 12,500 12,500 12,500
701104 Other Wages 43,050 70,020 70,020 70,020
701201 Employee Benefits 507,957 658,745 658,745 563,585
701204 Uniforms and Clothing 2,525 2,810 3,313 2,810
702000 Training/Travel 60,666 41,300 56,300 20,650
703100 Meeting Expenses 3,154 750 750 750
Personal Services Total:1,953,716 2,313,425 2,328,928 2,055,495
Contractual Services
712008 Planning Services 157,408 68,000 289,093 80,000
713004 Other Professional Services 44,237 80,000 178,021 80,000
713005 Misc. Contract. Serv.1,860 1,100 6,100 4,300
715001 Communications 4,234 7,500 3,490 7,500
715003 Printing and Reproductions 0 2,000 4,000 2,000
716000 Memberships/Subscriptions 8,139 10,000 11,055 10,000
717001 Rents and Leases 2,196 2,820 2,820 2,820
Contractual Services Total:218,073 171,420 494,579 186,620
Supplies
721001 Office Supplies 5,686 8,000 8,565 8,000
721002 Operating Supplies 1,846 4,000 4,515 4,000
724003 Equipment Maintenance 454 2,300 2,300 500
Supplies Total:7,986 14,300 15,380 12,500
Capital Outlay
731000 Furniture/Equipment 297 4,500 8,488 4,500
Capital Outlay Total:297 4,500 8,488 4,500
Other Charges and Ex
751011 Dublin 2035 Framework 0 0 0 250,000
753001 Code Enforcement 10,289 10,000 10,000 10,000
755000 Refunds 0 3,000 3,000 0
Other Charges and Ex Total:10,289 13,000 13,000 260,000
Development Total:2,190,361 2,516,645 2,860,374 2,519,115
General Fund Total:2,190,361 2,516,645 2,860,374 2,519,115
2021 Operating Budget - City of Dublin, Ohio
Planning
226
Planning 11/09/20
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Deputy City Manager / Chief Finance and Development Officer
Planning
BUDGET SUMMARY:
10120720
Account 701101 provides funding for the staffing reflected in the Personnel Data. One of the
two existing Planner II positions is being transferred to the Transportation and Mobility Division.
In order to retain a second Planner II position in Planning, the Planning Manager position is
shown as unfunded in the 2021 budget.
Account 701104 provides wages for the Planning Assistants.
Account 702000 provides funding for training and travel, which has been reduced to account for
the impacts on travel and conference attendance due to COVID-19. Planning staff will focus
training dollars on virtual or alternative opportunities to gain required continuing education and
certification requirements.
Account 703100 provides funding for public meetings supplies.
Account 712008 provides funding for general planning services and area studies including
continued implementation of the mobility plan, a property survey to assist Code Enforcement
efforts, implementation of the Historic Dublin Task Force outcomes, updates to the area plans
associated with the Community Plan, and document scanning to provide improved record
retention. (The Revised Budget column includes encumbrance carryovers from prior years.)
Account 713004 provides funding for consultants that support the City’s boards and commissions
through the development review process, including architectural consulting services, historic
preservation consulting services, and graphic design consulting services. (The Revised Budget
column includes encumbrance carryovers from prior years.)
Account 715001 provides funding for postage for all work units located within the Development
Building.
Account 716000 provides funding for professional membership and certification fees such as the
APA (state and national) and ASLA.
Account 721002 includes funding for office supplies and supplies for specialized presentations.
Account 751011 provides initial funding for the Dublin 2035 Framework Plan, which is an update
of the Community Plan. Funding from the account would include for modeling for transportation,
infrastructure, and fiscal components of the plan, as well as public input and speaker series.
Account 753001 provides funding for mowing services and landscape projects under the
supervision of the City’s Zoning Inspectors and Code Enforcement Officers. The majority of these
costs are recovered through assessments.
10180720
Account 731000 provides funding for equipment and furniture.
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228
Parks & Recreation 11/09/20
Parks & Recreation/ Office of the Director
CITY OF DUBLIN | 2021 | OPERATING BUDGET
STATEMENT OF FUNCTIONS:
The Department of Parks and Recreation provides direction and oversight to the Divisions of Parks
Operations, Recreation Services, Community Events and Volunteer Services.
OBJECTIVES AND ACTIVITIES
To provide leadership and direction to the staff within Parks Operations, Recreation Services,
Community Events and Volunteer Services including setting of departmental goals, clear
customer service standards and accountability for achieving these goals a nd standards.
To manage all departmental functions and to develop and recommend policies,
procedures and program improvements.
To ensure the City’s goals and strategic objectives are reached in each of the functional
areas in an efficient, effective and responsive manner.
To provide appropriate learning and development opportunities to employees and employee
teams.
PERSONNEL DATA
POSITION TITLE
2020
CURRENT NUMBER
2021
ADOPTED
Director, Parks and Recreation
Landscape Architect Manager
Landscape Architect
Maintenance Crew Supervisor
Administrative Support 3
TOTAL
1 0
1 0
.5 0
1 0
1 0
4.5 0
NOTES AND ADJUSTMENTS:
Staff and funding for this Work Unit has been reallocated to the Office of the Deputy City Manager
/ Chief Operations Officer’s Office.
229
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
101 General Fund
40 Parks and Recreation
Personal Services
701101 Full Time Salaries/Wages 390,144 425,645 425,645 0
701103 Overtime Wages 3,858 6,000 6,000 0
701201 Employee Benefits 162,455 190,530 190,530 0
701204 Uniforms and Clothing 637 880 977 0
702000 Training/Travel 5,902 12,700 12,700 0
703100 Meeting Expenses 543 1,500 1,500 0
Personal Services Total:563,540 637,255 637,352 0
Contractual Services
713005 Misc. Contract. Serv.1,043,172 1,654,600 1,820,922 0
715001 Communications 26 100 100 0
716000 Memberships/Subscriptions 5,763 6,145 6,145 0
Contractual Services Total:1,048,961 1,660,845 1,827,167 0
Supplies
721001 Office Supplies 1,302 1,800 2,160 0
Supplies Total:1,302 1,800 2,160 0
Other Charges and Ex
751003 Special Projects/Programs 2,626 15,000 15,303 0
Other Charges and Ex Total:2,626 15,000 15,303 0
Parks and Recreation Total:1,616,429 2,314,900 2,481,981 0
General Fund Total:1,616,429 2,314,900 2,481,981 0
2021 Operating Budget - City of Dublin, Ohio
Office of the Director of Parks and Recreation
230
Parks & Recreation 11/09/20
Parks & Recreation/ Office of the Director
CITY OF DUBLIN | 2021 | OPERATING BUDGET
BUDGET SUMMARY:
10140410
Funding has been moved to organization 10110310.
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232
Parks & Grounds Maintenance 11/09/20
CITY OF DUBLIN | 2020 | OPERATING BUDGET
Deputy City Manager / Chief Operating Officer
Public Service/ Parks and Grounds Maintenance
STATEMENT OF FUNCTIONS:
The City of Dublin takes pride in providing its residents and visitors the highest quality public parks
to pursue their active and passive outdoor needs. Parks and Grounds Maintenance strives to be
both environmentally and economically sound in its management of public areas including parks,
gateways and rights-of-way.
OBJECTIVES AND ACTIVITIES:
Parks and Grounds Maintenance is committed to maintaining and providing a safe and accessible
park system and will lead efforts for the enhancement and preservation of City grounds.
PERSONNEL DATA
POSITION TITLE
2020
CURRENT NUMBER
2021
ADOPTED
Director, Public Service (1)
Director, Parks (2)
Operations Administrator
Maintenance Crew Supervisor
Maintenance Worker (3)
Administrative Support 2
TOTAL
PART-TIME/SEASONAL STAFF
Seasonal Maintenance Worker
TOTAL
0
1
1
6
20
1
29
22
22
.35
0
1
6
19
1
27.35
22
22
NOTES AND ADJUSTMENTS:
(1) The Public Service Director position is allocated 35% to this budget, 30% to the Solid Waste
Fund and 35% to the Streets Fund.
(2) The Director of Parks Operations position is being reallocated to the Public Service Director
position.
(3) One Maintenance Worker is reallocated from Parks and Grounds Maintenance to the Go
Dublin Maintenance Team.
233
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
101 General Fund
40 Parks and Recreation
Parks and Grounds Maintenance
Personal Services
701101 Full Time Salaries/Wages 2,038,328 2,138,775 2,138,775 1,999,270
701103 Overtime Wages 179,480 95,000 95,000 96,500
701104 Other Wages 264,003 372,400 372,400 372,400
701201 Employee Benefits 1,027,965 1,148,135 1,148,135 1,103,920
701204 Uniforms and Clothing 38,265 44,500 49,794 44,790
702000 Training/Travel 4,489 10,875 10,875 5,250
Personal Services Total:3,552,531 3,809,685 3,814,979 3,622,130
Contractual Services
713005 Misc. Contract. Serv.244,013 117,895 178,979 1,420,995
715001 Communications 0 200 200 200
716000 Memberships/Subscriptions 1,895 2,880 2,880 2,880
717005 Utilities- Other Fuel Types 281,879 308,245 363,898 315,750
Contractual Services Total:527,787 429,220 545,957 1,739,825
Supplies
721001 Office Supplies 4,711 8,690 11,164 8,690
721002 Operating Supplies 35,215 44,800 44,903 44,800
722001 Reforestation 27,962 25,000 25,000 25,000
724002 Park Maintenance 189,393 193,000 211,200 193,000
724003 Equipment Maintenance 62,687 90,000 95,371 90,000
Supplies Total:319,968 361,490 387,638 361,490
Capital Outlay
731000 Furniture/Equipment 31,455 32,000 32,000 32,000
734002 Tools 6,087 8,000 8,000 8,000
735001 Cap Impr Land and Land Impr 19,033 20,000 20,000 20,000
Capital Outlay Total:56,575 60,000 60,000 60,000
Other Charges and Ex
751003 Special Projects/Programs 89 2,085 2,497 2,085
Other Charges and Ex Total:89 2,085 2,497 2,085
Parks and Recreation Total:4,456,950 4,662,480 4,811,070 5,785,530
General Fund Total:4,456,950 4,662,480 4,811,070 5,785,530
2021 Operating Budget - City of Dublin, Ohio
234
Deputy City Manager / Chief Operating Officer
Public Service/ Parks and Grounds Maintenance
11/09/20Parks & Grounds Maintenance
CITY OF DUBLIN | 2021 | OPERATING BUDGET
BUDGET SUMMARY:
10140430
Account 701101 provides funding for staffing reflected in the Personnel Data.
Account 701104 includes funding for seasonal staffing reflected in the Personnel Data and Notes
and Adjustments.
Account 701204 provides funding for uniforms for full-time and seasonal staff.
Account 702000 includes funding for training for full-time staff to support parks operations.
Included is education to provide recertification credits for professional certifications, as well as
pesticide applicator credits, and staff training and development.
Account 713005 provides funding for contractual services for all landscape maintenance contracts,
supplemental contract mulching, winter work, various HOA contracts, lightning prediction service, pond
maintenance, masonry repairs, SCRAM wildlife agreement/services. Landscape maintenance
contracts were moved to this account from the Office of the Parks and Recreation Director.
Account 716000 provides funding for such memberships and renewals as commercial drivers’
license, pesticide license renewal, trapping license renewal, and reference materials.
Account 717005 provides funding for electricity, natural gas and water and sewer charges for
services provided in the City’s parks.
Account 721002 provides funding for supplies such as lumber and hardware, electric and
plumbing supplies, and trash bags.
Account 724002 provides funding for ball diamond infield materials, sod, and grass seed, mulch,
and fertilizer, snow and ice chemicals.
Account 724003 provides funding for equipment maintenance and repair, including contingency
work associated with Ballantrae water play area, pond aerators, and irrigation systems.
Account 734002 provides funding for power tools replacement and crew specific tools
replacements.
Account 751003 provides funding for dedication pavers/engraving for the Grounds of
Remembrance (recovered through fee collection).
10180430
Account 731000 includes funding for replacement/additional picnic tables, benches and trash
cans. Includes funds new/replacement park signs as needed. Includes replacement of weed
trimmers and blowers.
Account 735001 includes funding for continued expansion of in-ground irrigation on athletic
fields.
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Deputy City Manager / Chief Operating Officer
Public Service/ Horticulture
Horticulture 11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
STATEMENT OF FUNCTIONS:
The City of Dublin takes pride in providing its residents and visitors the highest quality public parks
to pursue their active and passive outdoor needs. Parks strives to be both environmentally and
economically sound in its management of public areas including parks gateways and rights-of-way.
OBJECTIVES AND ACTIVITIES:
Horticulture is responsible for the maintenance and enhancement of a variety of distinctive
landscape features and natural areas within our expansive park system.
PERSONNEL DATA
POSITION TITLE
2020
CURRENT NUMBER
2021
ADOPTED
City Horticulturist
Assistant Horticulturist
TOTAL
PART-TIME/SEASONAL STAFF
Seasonal Maintenance Worker
TOTAL
1 1
6 6
7 7
18 18
18 18
NOTES AND ADJUSTMENTS:
237
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
101 General Fund
40 Parks and Recreation
Personal Services
701101 Full Time Salaries/Wages 383,568 433,785 433,785 412,040
701103 Overtime Wages 30,339 45,000 45,000 45,000
701104 Other Wages 198,324 190,600 190,600 190,600
701201 Employee Benefits 232,149 288,110 288,110 304,180
701204 Uniforms and Clothing 11,660 17,470 21,709 17,470
702000 Training/Travel 7,901 11,130 11,130 5,500
Personal Services Total:863,942 986,095 990,334 974,790
Contractual Services
713005 Misc. Contract. Serv.115,499 200,000 200,400 200,000
716000 Memberships/Subscriptions 1,971 2,705 3,035 2,260
Contractual Services Total:117,470 202,705 203,435 202,260
Supplies
721002 Operating Supplies 6,087 6,500 6,583 6,500
724002 Park Maintenance 60,942 64,500 69,317 64,500
724003 Equipment Maintenance 2,063 2,500 2,902 2,500
Supplies Total:69,091 73,500 78,802 73,500
Capital Outlay
731000 Furniture/Equipment 3,291 3,710 3,710 3,710
734002 Tools 6,320 7,500 7,500 7,500
735001 Cap Impr Land and Land Impr 66,284 100,000 101,720 100,000
Capital Outlay Total:75,895 111,210 112,930 111,210
Other Charges and Ex
751003 Special Projects/Programs 21,882 36,000 51,000 36,000
Other Charges and Ex Total:21,882 36,000 51,000 36,000
Parks and Recreation Total:1,148,280 1,409,510 1,436,501 1,397,760
General Fund Total:1,148,280 1,409,510 1,436,501 1,397,760
2021 Operating Budget - City of Dublin, Ohio
Horticulture
238
Deputy City Manager / Chief Operating Officer
Public Service/ Horticulture
11/09/20
Horticulture
CITY OF DUBLIN | 2021 | OPERATING BUDGET
BUDGET SUMMARY:
10140433
Account 701101 provides funding for staffing reflected in the Personnel Data.
Account 701204 provides funding for uniforms for full-time and seasonal staff.
Account 702000 provides funding for training for full-time staff to support horticulture
operations. Included is education to provide recertification credits for professional
certifications, as well as pesticide applicator credits, and staff training and development.
Account 713005 provides funding for contractual services for arborist work and ecological
assessments, and contracted bed maintenance in the parks (mulching and weeding).
Account 716000 provides funding for such memberships and renewals as pesticide license
renewal, arborist license renewal, American Horticulture Society membership, and reference
materials.
Account 721002 provides funding for irrigation system supplies and greenhouse supplies.
Account 724002 provides funding for topsoil, grass seed, stump grinding, chemicals, plugs,
traps, lab testing, soil injections and micronutrients.
Account 724003 provides funding for equipment maintenance and repair of chainsaws,
trimmers etc.
Account 734002 provides funding for small tools such blades, pruners, drills, wheelbarrows,
pole saws, etc.
Account 751003 provides funding Earth Day Activities, Legacy Tree Program, Legacy Bench
Program, Christmas tree for Bri-Hi and seasonal decorations for the Historic District.
10180433
Account 731000 provides funding for equipment such as hand held blowers, backpack
sprayers, hedge trimmers and wheel barrows.
Account 735001 includes funding for additional trees and shrubs, historic Dublin planters,
and prairie seed.
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240
Deputy City Manager / Chief Operating Officer
Public Service/ Forestry
Forestry 11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
STATEMENT OF FUNCTIONS:
The City of Dublin takes pride in providing its residents and visitors the highest quality public parks
to pursue their active and passive outdoor needs. Parks strives to be both environmentally and
economically sound in its management of public areas including parks, gateways and rights-of-way.
OBJECTIVES AND ACTIVITIES:
Forestry is responsible for the beautification and safe environment for the public within the rights-
of-way strategic planning, establishment and maintenance of Dublin’s urban tree resource.
PERSONNEL DATA
POSITION TITLE
2020
CURRENT NUMBER
2021
ADOPTED
City Forester
Assistant Forester
TOTAL
PART-TIME/SEASONAL STAFF
Seasonal Maintenance Worker
TOTAL
1 1
5 5
6 6
10 10
10 10
NOTES AND ADJUSTMENTS:
241
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
101 General Fund
40 Parks and Recreation
Personal Services
701101 Full Time Salaries/Wages 337,073 381,320 381,320 374,445
701103 Overtime Wages 18,081 25,000 25,000 25,000
701104 Other Wages 136,905 188,425 188,425 188,425
701201 Employee Benefits 146,289 242,385 242,385 190,465
701204 Uniforms and Clothing 8,595 11,200 13,479 11,200
702000 Training/Travel 8,978 13,845 13,845 6,995
Personal Services Total:655,921 862,175 864,454 796,530
Contractual Services
713005 Misc. Contract. Serv.55,379 127,000 147,000 150,000
716000 Memberships/Subscriptions 1,907 2,480 2,480 3,030
Contractual Services Total:57,286 129,480 149,480 153,030
Supplies
721002 Operating Supplies 2,838 3,600 3,600 3,600
724002 Park Maintenance 26,183 44,825 45,564 45,825
724003 Equipment Maintenance 1,137 1,500 1,611 1,500
Supplies Total:30,159 49,925 50,775 50,925
Capital Outlay
731000 Furniture/Equipment 2,178 23,050 23,050 23,050
734002 Tools 3,534 3,750 3,750 3,750
735001 Cap Impr Land and Land Impr 67,484 73,500 73,500 73,500
Capital Outlay Total:73,196 100,300 100,300 100,300
Other Charges and Ex
751003 Special Projects/Programs 563 1,250 1,250 1,250
Other Charges and Ex Total:563 1,250 1,250 1,250
Parks and Recreation Total:817,125 1,143,130 1,166,259 1,102,035
General Fund Total:817,125 1,143,130 1,166,259 1,102,035
2021 Operating Budget - City of Dublin, Ohio
Forestry
242
Deputy City Manager / Chief Operating Officer
Public Service/ Forestry
Public Service/Forestry
11/09/20 Forestry
CITY OF DUBLIN | 2021 | OPERATING BUDGET
BUDGET SUMMARY:
10140434
Account 701101 provides funding for staffing reflected in the Personnel Data.
Account 701103 provides funding for seasonal maintenance workers.
Account 701204 provides funding for uniforms for full-time staff.
Account 702000 includes funding for training for full-time staff to support forestry operations.
Included is education to provide recertification credits for professional certifications, as well
as pesticide applicator credits, and staff training and development.
Account 713005 provides funding for contractual services for arborist work and large tree
pruning and removal.
Account 716000 provides funding for such memberships and pesticide license renewal,
arborist license renewal, and reference materials.
Account 721002 provides funding for supplies needed for irrigation, staking, and EAB
injections.
Account 724002 provides funding for soil, mulch, tree injections, and grass seed.
Account 724003 provides funding for equipment maintenance and repair.
Account 734002 provides funding for small tools such ladders, blades, pruners,
wheelbarrows, pole saws, watering supplies etc.
Account 751003 provides funding for Arbor Day trees.
10180434
Account 731000 includes funding for replacement of chainsaws and Bridge Street District tree
grates.
Account 735001 includes funding for continued replacement trees and annuals.
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Outreach and Engagement 11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
Deputy City Manager / Chief Operating Officer
Parks and Recreation / Outreach and Engagement
STATEMENT OF FUNCTIONS
The Division of Outreach and Engagement supports the achievement of meaningful, inclusive
community engagement through innovative service, civic initiatives, and learning opportunities
that support and enhance City services and Dublin’s quality of life.
OBJECTIVES AND ACTIVITIES
To provide a comprehensive, citywide volunteer program, to allow citizens an opportunity for
service within their community.
To continue to be recognized as a national model for engaging citizens in an effective community
and government involvement with committed passionate community members and staff
leadership.
To convene, facilitate, engage and train residents, corporate residents and stakeholders in
outreach and engagement efforts that advance the city’s strategic goals.
Serves as the liaison to the nonprofit and service learning communities.
Produces Citizen University.
Serves as the city facilitator of all Aging in Place efforts.
To operate under the following values:Belonging - We cultivate a sense of community belonging. Engaging - We connect residents with city government to build relationships and
leadership. Enriching - We enhance people’s lives through service. Outstanding - We seek innovation and encourage recognition citizen and volunteer
recognition. Learning - We emphasize learn-and-serve programming, focusing on local government
learning. Developing - We build special connections with youth and older adults. Supporting - We maintain fiscally responsible opportunities that enhance City services
and the community’s quality of life. Connecting - In partnership with Economic Development and Events sponsorships,
we link Dublin businesses to the community increasing their role of corporate
citizenship/resident and potential long term commitment to Dublin.
PERSONNEL DATA
POSITION TITLE
2020
CURRENT NUMBER
2020
ADOPTED
Director, Outreach and Engagement 1 1
Administrative Support II 1 1
Volunteer Coordinator 1 1
Nature Education Coordinator 1 1
TOTAL 4 4
PART-TIME/SEASONAL STAFF
Intern 1 1
TOTAL 1 1
NOTES AND ADJUSTMENTS:
245
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
101 General Fund
40 Parks and Recreation
Personal Services
701101 Full Time Salaries/Wages 206,553 288,365 288,365 282,360
701103 Overtime Wages 1,931 3,000 3,000 3,000
701104 Other Wages 8,457 12,000 12,000 14,130
701201 Employee Benefits 76,114 123,515 123,515 134,725
701204 Uniforms and Clothing 143 1,800 2,300 1,800
702000 Training/Travel 2,608 6,000 6,000 3,000
703100 Meeting Expenses 1,570 2,500 2,500 2,500
Personal Services Total:297,377 437,180 437,680 441,515
Contractual Services
713004 Other Professional Services 7,713 17,000 23,525 19,600
715002 Advertising 0 800 800 800
715003 Printing and Reproductions 2,731 4,000 4,000 4,000
716000 Memberships/Subscriptions 535 500 500 500
717001 Rents and Leases 1,380 2,000 2,000 2,000
Contractual Services Total:12,360 24,300 30,825 26,900
Supplies
721001 Office Supplies 1,741 3,000 3,659 3,000
721002 Operating Supplies 2,347 9,500 9,863 11,500
Supplies Total:4,088 12,500 13,522 14,500
Other Charges and Ex
751003 Special Projects/Programs 33,235 66,000 68,350 71,000
Other Charges and Ex Total:33,235 66,000 68,350 71,000
Parks and Recreation Total:347,059 539,980 550,377 553,915
General Fund Total:347,059 539,980 550,377 553,915
2021 Operating Budget - City of Dublin, Ohio
Outreach and Engagement
246
Outreach and Engagement 11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
Deputy City Manager / Chief Operating Officer
Parks and Recreation / Outreach and Engagement
BUDGET SUMMARY:
10110420
Account 701101 provides funding for full-time staffing reflected in the Personnel Data.
Account 701103 provides overtime funding to supervise service projects, many of which take
place on weekends and during evening hours.
Account 701104 provides funding for as seasonal staff intern.
Account 701204 provides increase to fund an initial web-based portal for citywide volunteers to
purchase gear, extra uniforms and clothing.
Account 713004 provides funding for necessary background checks for all volunteer positions,
and specialized volunteer training such as CPR/First Aid, bike safety trainings, Community
Service Officers.
Account 715003 provides funding for printing needs such as training manuals; signage and
posters; identification badges, cards and specialty papers; photography and miscellaneous
printing/copying needs.
Account 717001 provides for any needed rental items (such as portable restrooms) for outdoor
projects.
Account 721002 provides funding for operating supplies such as safety lights, protective
gloves/goggles, identification badge materials, first aid supplies and other necessary supplies
for volunteer projects.
Account 751003 contains a transferred amount of $10,000.00 from the Office of the City
Manager that provides funding for Citizen University
Account 751003 provides funding for citywide volunteer and corporate volunteer recognition,
programs and award items; program support and promotion, and volunteer on-site event
management needs.
Account 751003 includes funds to support citywide Aging in Place initiatives.
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Information Technology 11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
Information Technology
STATEMENT OF FUNCTIONS
Mission Statement: Enabling our internal customers to meet the needs and desires of the community by optimizing
the use of appropriate and forward thinking technology solutions that are aligned with citywide goals and
objectives.
The management of the City's information technology operations is the responsibility of the Director, Information
Technology. . This involves planning, maintaining, developing, overseeing and managing the City's information
security program, local area and wide area networks, wireless access, all personal computers, multi-function
printers, servers, data storage, the Citywide telephone system, mobile devices and any other technology
infrastructure related issues. We also deliver program and project management services for the organization;
which includes and is not limited to the Dublink fiber operations and our Enterprise Resource Planning (ERP)
systems. The team also provides client endpoint services and strives to enhance and promote the utilization of
technology so that city operations realize the benefits of using technology as a tool. Technology is analyzed to
determine how it could affect improvements in productivity and decision-making, increase staff and citizen safety,
and enhancements to all City services. This function continues to grow with the expectation of efficiencies and
innovation that technology can provide to meet City needs. The ultimate goal of Information Technology is to
continually strive towards improving our quality of service and value to the organization and to be viewed as a
business partner with other City work units.
OBJECTIVES AND ACTIVITIES
●Provide citywide management and administration, for evaluating current and emerging technologies and
implementing secure, cost-effective technology solutions.
●Leveraging technology solutions and business partnerships to enhance services for the entire Dublin
community.
●Provide a secure, reliable infrastructure/network to ensure systems availability.
●Provide timely and efficient operational support citywide.
●Become a business enabler and partner with work units by assisting them in operational improvements,
through an understanding of their business processes and needs and managing the implementation of
technology solutions to meet those needs.
●Deliver comprehensive project management services citywide.
●Provide administrative services such as: equipment and software procurement, contract negotiations and
review, and invoice processing.
●Ensure strategic alignment with City goals and objectives.
●Acquire, develop and retain high performing staff to meet these business objectives.
●Partner with each division to effectively deliver IT services which directly impact the residents and employers
in the City of Dublin (Smart City Initiatives, DubLink, etc.)
PERSONNEL DATA
POSITION TITLE
Information Technology Director
Information Security Administrator
Support Services Analyst
Network Operations Manager
Information Technology Project Leader
Network Engineer
Administrative Support 3 (1)
TOTAL
PART-TIME/SEASONAL STAFF
Intern (Support Services) (2)
TOTAL
2020
CURRENT NUMBER
1
1
3
1
3
2
1
12
3
3
2021
ADOPTED
1
1
3
1
3
2
0
11
2
2
249
Information Technology 11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
Information Technology
NOTES & ADJUSTMENTS:
(1) By way of organizational changes, the Administrative Support III position will be moved to the
Office of the City Manager and report directly to the Assistant City Manager/Chief Strategy and
Innovation Officer.
(2) One Intern position will be removed. This information has been updated in the Personnel data
table above.
250
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
101 General Fund
10 City Manager
Information Technology Operations
Personal Services
701101 Full Time Salaries/Wages 0 0 0 1,015,385
701103 Overtime Wages 0 0 0 24,000
701104 Other Wages 0 0 0 27,000
701201 Employee Benefits 0 0 0 454,755
702000 Training/Travel 0 0 0 13,250
703100 Meeting Expenses 0 0 0 300
Personal Services Total:0 0 0 1,534,690
Contractual Services
713004 Other Professional Services 0 0 0 221,000
713005 Misc. Contract. Serv.0 0 0 1,405,460
715001 Communications 0 0 0 508,240
716000 Memberships/Subscriptions 0 0 0 2,200
717001 Rents and Leases 0 0 0 14,000
Contractual Services Total:0 0 0 2,150,900
Supplies
721001 Office Supplies 0 0 0 1,000
721002 Operating Supplies 0 0 0 127,000
724003 Equipment Maintenance 0 0 0 921,320
Supplies Total:0 0 0 1,049,320
City Manager Total:0 0 0 4,734,910
General Fund Total:0 0 0 4,734,910
2021 Operating Budget - City of Dublin, Ohio
251
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
101 General Fund
60 Information Technology
Personal Services
701101 Full Time Salaries/Wages 1,336,319 1,511,235 1,511,235 0
701103 Overtime Wages 31,246 36,000 36,000 0
701104 Other Wages 18,986 40,000 40,000 0
701201 Employee Benefits 548,873 671,085 671,085 0
702000 Training/Travel 48,000 45,000 45,410 0
703100 Meeting Expenses 1,128 1,500 1,500 0
Personal Services Total:1,984,550 2,304,820 2,305,230 0
Contractual Services
713004 Other Professional Services 315,176 451,000 639,600 0
713005 Misc. Contract. Serv.1,053,648 1,512,550 1,584,358 0
715001 Communications 429,740 504,940 653,017 0
716000 Memberships/Subscriptions 1,972 2,350 2,350 0
717001 Rents and Leases 65,350 82,000 85,757 0
Contractual Services Total:1,865,887 2,552,840 2,965,082 0
Supplies
721001 Office Supplies 2,423 2,000 4,224 0
721002 Operating Supplies 118,342 171,000 207,616 0
724003 Equipment Maintenance 917,687 1,056,770 1,074,055 0
Supplies Total:1,038,452 1,229,770 1,285,895 0
Capital Outlay
731000 Furniture/Equipment 0 1,000 1,000 0
Capital Outlay Total:0 1,000 1,000 0
Information Technology Total:4,888,889 6,088,430 6,557,208 0
General Fund Total:4,888,889 6,088,430 6,557,208 0
2021 Operating Budget - City of Dublin, Ohio
252
Information Technology 11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
BUDGET SUMMARY:
10110180 (Previously 10110610)
●Account 701101 provides funding for the IT staffing reflected in the Personnel Data.
●Account 701104 provides funding for part-time/seasonal staff.
●Account 702000 provides funding for trade conferences, training and development, travel, and
professional certifications for IT staff.
●Account 713004 provides for professional consulting services for operational and project
delivery based activities. This can include specific expertise or knowledge which may be
necessary to ensure success and/or to augment the staffing assignments due to workload.
●Account 713005 provides funding for contractual services which include cloud-based (hosted)
or managed solutions for the City.
●Account 715001 includes funds for citywide telecommunications. This includes office and
mobile phone usage, internet service providers, GPS/AVL, pay phones and eFax solutions.
●Account 716000 provides funding for professional memberships and access to technical
manuals, subscriptions, and other miscellaneous organization fees.
●Account 717001 provides funding for the rent and leasing of office space for the City at Metro
Data Center, dark fiber lease and citywide copier lease.
●Account 721001 provides funding for office supplies.
●Account 721002 provides funding for general operating supplies such as: plotter paper
and repair services, printing consumables, ID badges and other peripheral hardware.
●Account 724003 provides funding for citywide hardware and software maintenance costs
for network infrastructure and applications supporting business operations.
10180180 (Previously 10180610)
●Account 731000 provides funding for additional equipment and furniture.
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254
Performance Analytics 11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
Performance Analytics
STATEMENT OF FUNCTIONS
The Division of Performance Analytics was created to bring emphasis to the importance of aligning the
organizations activities and services with Council Visionary Goals and Strategic Operational Goals;
measuring the success of those activities and services; and continually improving those activities and
services. The Division supports all other Divisions thus having direct and indirect impact on all of
Council’s Visionary Goals. The Division houses the Data Analytics, GIS and PIEworks (internal process
improvement and innovation team) functions. This unique combination of disciplines allows the Division
to bring the City new capabilities in terms of solution implementation and support; analysis; data
connectivity, discovery and usage; process improvement; facilitation; research and development;
citizen and employee engagement; decision support; and storytelling.
The Division is not only future looking and project oriented but also the core technical support team
for GIS software, Data Visualization software, work order software, GoDublin and other solutions.
OBJECTIVES AND ACTIVITIES
●Maintain and enhance the City’s award winning GIS program (Council Goals 1-4 | Strategic Operations Goals
1-5)
●Create, maintain and grow the City’s Data Analytics program (Council Goal 3 | Strategic Operations Goal 3)
●Support strategic planning efforts across the City (Council Goal 4 | Strategic Operations Goals 1-5)
●Catalog strategic plans and innovation efforts across the City (Council Goals 2 and 4 | Strategic Operations
Goals 1-5)
●Provide customer support for deployed solutions (Strategic Operations Goal 3)
●Provide Research and Development capability in order to test new services and service delivery methods
(Council Goals 2 and 4 | Strategic Operations Goal 3)
●Provide citywide vision, leadership and direction for evaluating current and emerging technologies (Council
Goal 3 | Strategic Operations Goals 3 and 5)
●Provide process improvement capability as a service (Council Goals 2 and 3 | Strategic Operations Goals 3
and 5)
●Provide citywide project and event support as needed (Strategic Operations Goals 3, 4, and 5)
PERSONNEL DATA
POSITION TITLE
Performance Analytics Director
Data Manager (1)
Senior Data Analyst
TOTAL
PART-TIME/SEASONAL STAFF
Intern (GIS)
TOTAL
2020
CURRENT NUMBER
1
0
2
3
1
1
2021
ADOPTED
1
1
2
4
1
1
NOTES & ADJUSTMENTS:
(1) Backfill the Data Manager position - The Data Manager is a key role for the Division as a tactical
leader and program/project manager for the GIS and Data Analytic functions. This position was
vacated when the current Director of Performance Analytics was promoted.
255
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
101 General Fund
10 City Manager
Personal Services
701101 Full Time Salaries/Wages 0 0 0 400,070
701103 Overtime Wages 0 0 0 6,000
701104 Other Wages 0 0 0 13,000
701201 Employee Benefits 0 0 0 181,150
702000 Training/Travel 0 0 0 4,250
703100 Meeting Expenses 0 0 0 400
Personal Services Total:0 0 0 604,870
Contractual Services
713004 Other Professional Services 0 0 0 96,800
713005 Misc. Contract. Serv.0 0 0 125,400
Contractual Services Total:0 0 0 222,200
Supplies
721001 Office Supplies 0 0 0 500
721002 Operating Supplies 0 0 0 4,000
724003 Equipment Maintenance 0 0 0 116,000
Supplies Total:0 0 0 120,500
Capital Outlay
731000 Furniture/Equipment 0 0 0 1,000
Capital Outlay Total:0 0 0 1,000
Other Charges and Ex
751003 Special Projects/Programs 0 0 0 12,000
Other Charges and Ex Total:0 0 0 12,000
City Manager Total:0 0 0 960,570
General Fund Total:0 0 0 960,570
2021 Operating Budget - City of Dublin, Ohio
Performance Analytics
256
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CITY OF DUBLIN | 2021 | OPERATING BUDGET
Performance Analytics
BUDGET SUMMARY:
10110170
●Account 701101 provides funding for the Performance Analytics staffing reflected in the
Personnel Data.
●Account 701103 provides funding for overtime wages for non-exempt staff.
●Account 701104 provides funding for part-time/seasonal staff.
●Account 702000 provides funding for trade conferences, training and development, travel, and
professional certifications.
●Account 703100 provides funding for meeting and facilitation expenses.
●Account 713004 provides for professional consulting services for operational and project
delivery based activities. This can include specific expertise or knowledge which may be
necessary to ensure success and/or to augment the staffing assi gnments due to workload.
●Account 713005 provides funding for contractual services which include cloud-based (hosted)
or managed solutions for the City such as the City’s data platform, GoDublin, facilitation tools
and project management tools.
●Account 721001 provides funding for office supplies.
●Account 721002 provides funding for general operating supplies such as: plotter paper,
printing consumables.
●Account 724003 provides funding for citywide hardware and software maintenance costs
and applications supporting business operations such as Esri GIS software, Data visualization
software and the Cityworks work order system.
●Account 751003 provides funding for special projects and programs and research and
development such as the PIEworks program and Google Cloud stora ge that
supports chatbot, Alexa skills and other technology experiments.
10180170
●Account 731000 provides funding for additional equipment and furniture.
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11/09/20Court
CITY OF DUBLIN | 2021 | OPERATING BUDGET
Office of the City Manager / Court Services
STATEMENT OF FUNCTIONS:
Court Services serves as the judicial branch of the City. Court Services is responsible for
monitoring all court operations including the collection of fines, preparing the court docket, and
processing all parking, traffic, and criminal citations. As a sentencing alternative, Adult Probation,
Adult and Juvenile Diversion, Adult and Juvenile Traffic Diversion, and Provided No Conviction
programs are offered. Court Services is also responsible for implementing and operating the
City's Records Management Program, which includes both on and off-site central storage,
destruction of records in accordance with the City of Dublin’s retention schedule and document
imaging services.
OBJECTIVES AND ACTIVITIES:
To provide the highest level of quality service to our customers, both internal and external.
To enforce court orders.
To maintain high levels of accuracy on all court records.
To effectively administer the adult probation, adult and juvenile diversion, juvenile traffic
diversion, and the provided no convictions programs.
To eliminate unnecessary time delays in scheduling adult probation cases, diversion cases
and in processing court documents.
To effectively monitor all sentencing alternatives cases for compliance with court orders.
To maintain harmonious relations between the Magistrates, the Prosecutors, the Police
and the Court staff in order to better serve the public.
To maintain secure and orderly courtroom operations.
To provide information and outreach about the criminal justice system to the public.
PERSONNEL DATA
POSITION TITLE
2020
CURRENT NUMBER
2021
ADOPTED
Director of Court Services (1)
Diversion Officer
Court Clerk
Administrative Support 2 (2)
TOTAL
.5
1
1
.75
3.25
.5
1
1
.75
3.25
NOTES AND ADJUSTMENTS:
Court Services also performs the additional duties of Records Management to comply with
conditions set forth in the Ohio Revised Code. Salaries, wages and benefits have been allocated
to Court Services and Records Management for each position as follows:
(1) Allocates 50% to the Court Services budget and 50% to the Records Management budget.
(2) ) Allocates 75% to the Court Services budget and 25% to the Records Management budget.
259
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
101 General Fund
10 City Manager
Personal Services
701101 Full Time Salaries/Wages 211,046 225,610 225,610 219,920
701103 Overtime Wages 2,164 3,500 3,500 3,500
701201 Employee Benefits 64,034 81,870 81,870 70,845
702000 Training/Travel 2,450 3,000 3,000 1,500
Personal Services Total:279,693 313,980 313,980 295,765
Contractual Services
713002 Legal Services 3,411 4,600 7,503 4,600
713004 Other Professional Services 80,290 86,500 97,890 91,500
713005 Misc. Contract. Serv.6,847 11,000 11,000 11,000
715001 Communications 3,000 3,000 3,000 3,000
716000 Memberships/Subscriptions 610 725 725 925
Contractual Services Total:94,158 105,825 120,118 111,025
Supplies
721001 Office Supplies 889 2,500 3,823 2,500
721002 Operating Supplies 4,559 8,000 12,908 8,000
724003 Equipment Maintenance 260 300 300 0
Supplies Total:5,708 10,800 17,032 10,500
City Manager Total:379,559 430,605 451,130 417,290
General Fund Total:379,559 430,605 451,130 417,290
2021 Operating Budget - City of Dublin, Ohio
Court Services
260
11/09/20Court
CITY OF DUBLIN | 2021 | OPERATING BUDGET
Office of the City Manager / Court Services
BUDGET SUMMARY:
10110150
Account 701101 provides funding for the staffing reflected under Personnel Data.
Account 701103 provides funding for overtime due to Court on Tuesday
afternoons/evenings and special events.
Account 702000 provides funding for staff training and conferences.
Account 713002 provides funding for services provided by the Delaware County
Prosecutor’s Office, the Franklin County Public Defender’s Office and Union County Public
Defender’s Office.
Account 713004 includes funds for prisoner boarding and medical services at the Franklin
County Jail, the City’s share of the Franklin County Municipal Court’s operational costs,
interpreter’s fees, domestic violence advocate fees and fees for use of a full time
Magistrate.
Account 713005 provides funding for witness fees and bank fees, including credit card
processing fees.
Account 721002 provides funding for specific supplies that are necessary to court
operations such as court files, labels, citations (traffic/parking) and criminal complaint
forms.
261
11/09/20Court
CITY OF DUBLIN | 2021 | OPERATING BUDGET
Office of the City Manager / Court Services
Performance Measures:
Successful Completion Rate for Juvenile Diversion - This measure is reflective of the percentage
of juveniles who completed all of the required conditions of the diversion program and did not
re-offend during the 6 months the case remained open. It is used as a benchmark to ensure that
Court Services is providing the appropriate level of client-service.
*YTD 2020 as of 6/30/2020
Juvenile Diversion Caseload – The total number of juveniles who were enrolled in the Juvenile
Diversion Program each year.
*YTD 2020 as of 6/30/2020
77%72%
84%87%
79%
88%91%94%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
2013 2014 2015 2016 2017 2018 2019 2020 YTD*
Percent of Juveniles Completing
Diversion Program
Total Trendline
62
76
64
54
95
67
52
20
0
10
20
30
40
50
60
70
80
90
100
2013 2014 2015 2016 2017 2018 2019 2020 YTD*
Juvenile Diversion Caseload
262
11/09/20Court
CITY OF DUBLIN | 2021 | OPERATING BUDGET
Clearance Rate – The court’s clearance rate is a measure of its ability to keep up with its incoming
caseload. *YTD 2020 as of 6/30/2020
102%98%99%102%100%101%
0%
20%
40%
60%
80%
100%
120%
2015 2016 2017 2018 2019 2020 YTD*
Court Clearance Rate
Total Rate Trendline
263
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264
Office of the City Manager / Records Management
Records Management 11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
STATEMENT OF FUNCTIONS:
Records Management was established to maintain efficient methods for storage and retrieval of
documents and to eliminate the unnecessary retention of obsolete records. As part of Records
Management, a central storage facility was created to reduce the amount of prime office space being
utilized by active and inactive records. Operated by Court Services, the central storage facility allows
for active and inactive records to be examined, archived and/or scheduled for destruction in
accordance with the procedures established in the Ohio Revised Code and standards accepted by the
City of Dublin Records Commission. Records Management also supervises document-imaging services.
OBJECTIVES AND ACTIVITIES:
To provide the highest level of quality service to our customers, both internal and external.
To continue to develop and implement Records Management policies to provide
consistency in maintaining records for the City of Dublin.
To continue to scan documents for accessibility, archival and historical purposes.
To effectively administer a central storage facility for archival of active and inactive
records and the scheduled destruction of obsolete records.
To assist all City work units in maintaining records in accordance with Ohio Revised Code
and standards accepted by the City of Dublin Records Commission.
2020
CURRENT NUMBER
2021
ADOPTED
.5
.25
.75
1
1
.5
.25
.75
1
1
NOTES AND ADJUSTMENTS:
(1) The Court Administrator allocates 50% of their time to Records Management, and the
Administrative Support 2 allocates 25% of their time to Records Management.
PERSONNEL DATA
POSITION TITLE
Director of Court Services (1)
Administrative Support 2 (1)
TOTAL
PERMANENT PART-TIME/SEASONAL STAFF
Records Retention Technician
TOTAL
265
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
101 General Fund
10 City Manager
Personal Services
701101 Full Time Salaries/Wages 96,095 110,290 110,290 106,710
701103 Overtime Wages 283 500 500 500
701201 Employee Benefits 28,948 35,875 35,875 34,200
702000 Training/Travel 40 500 500 250
Personal Services Total:125,367 147,165 147,165 141,660
Contractual Services
713004 Other Professional Services 19,620 25,000 29,227 25,000
713005 Misc. Contract. Serv.5,238 6,500 10,126 6,500
716000 Memberships/Subscriptions 284 600 600 600
Contractual Services Total:25,142 32,100 39,953 32,100
Supplies
721001 Office Supplies 1,551 2,000 2,989 2,000
724003 Equipment Maintenance 2,875 3,500 3,500 3,500
Supplies Total:4,426 5,500 6,489 5,500
City Manager Total:154,935 184,765 193,607 179,260
General Fund Total:154,935 184,765 193,607 179,260
2021 Operating Budget - City of Dublin, Ohio
Records Management
266
Office of the City Manager / Records Management
Records Management 11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
BUDGET SUMMARY:
10110160
Account 701101 provides funding for staffing allocations as provided under the Personnel Data
-Notes and Adjustments section.
Account 713004 provides funding for the digital scanning of permanent records and frequently
accessed records.
Account 724003 provides funding for maintenance contracts for the records management
software (OPUS) and two microfilm reader/printers.
Account 713005 provides funding for off-site records storage of microfilm originals and
historical paper documents, and on-site records destruction.
267
Office of the City Manager / Records Management
11/09/20Records Management
CITY OF DUBLIN | 2021 | OPERATING BUDGET
Performance Measures:
1. Annual Requests for Records Located in Justice Center:
*YTD 2020 as of 6/30/2020
136
157
141
168
127
135
95
60
0
20
40
60
80
100
120
140
160
180
2013 2014 2015 2016 2017 2018 2019 2020 YTD*
Annual Requests for Records Located
in the Justice Center
268
4 | Special Revnue Fund
Staples® ST 1674596-1674598 1234 CYANMAGENTAYELLOWBLACK 07/10/2019
Special RevenueFund4Table of Contents
Streets Maintenance 11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
Deputy City Manager / Chief Operating Officer / Public Service / Street Maintenance
STATEMENT OF FUNCTIONS
Street Maintenance is responsible for maintenance and minor repairs to the City’s streets, paths,
curbs, gutters and sidewalks. The work unit handles a vast array of other maintenance responsibilities
including berming, guardrail repairs/replacements, mowing, litter removal and snow and ice removal
operations. Additionally, special event coordination and support are managed within the work unit.
OBJECTIVES AND ACTIVITIES
Provide well-maintained streets and rights-of-way ensuring safe travel and enhancing the
aesthetics of the City.
Sweep all City streets five times per year to enhance the neighborhoods and construction areas.
Ensure work is performed in a cost effective manner. Evaluate the costs of performing activities
with in-house staff and outsourcing.
Plan, coordinate, and execute involvement with special events activities in a professional and
economical manner.
PERSONNEL DATA
POSITION TITLE
Public Service Director (1)
Director, Street Maintenance (2)
Operations Administrator (3)
Maintenance Crew Supervisor (4)
Maintenance Worker (5)
Administrative Support 2
TOTAL
PART-TIME/SEASONAL STAFF
Seasonal Maintenance Worker
TOTAL
2020
CURRENT NUMBER
0
.6
1.5
3
18
.9
24
4
4
2021
ADOPTED
.35
0
1
2.2
14
1
18.55
4
4
NOTES AND ADJUSTMENTS:
(1) The Public Service Director position is allocated 35% to this budget, 30% to the Solid Waste
Fund and 35% to the Parks and Grounds Maintenance Fund.
(2) The vacant Director of Street & Utilities Operations position is being reallocated to Management
Assistant position in the Deputy City Manager’s Office.
(3) One Operations Administrator position is reallocated to Engineering.
(4) One Crew Supervisor position is allocated 20% in this budget and 80% in the Solid Waste Fund.
(5) Two Maintenance Workers are reallocated to the GoDublin Maintenance Team. Two
Maintenance Workers are reallocated to Transportation and Mobility for the Sign Shop.
271
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
201 Street Maintenance and Repair
30 Public Works
Personal Services
701101 Full Time Salaries/Wages 1,466,329 1,634,975 1,634,975 1,308,510
701103 Overtime Wages 163,118 160,000 160,000 160,000
701104 Other Wages 106,028 116,230 116,230 116,230
701201 Employee Benefits 684,101 874,280 874,280 699,500
701204 Uniforms and Clothing 25,739 21,725 22,242 22,745
702000 Training/Travel 11,643 22,040 22,040 11,020
Personal Services Total:2,456,959 2,829,250 2,829,767 2,318,005
Contractual Services
713005 Misc. Contract. Serv.83,348 134,785 183,516 134,785
715001 Communications 0 100 100 100
716000 Memberships/Subscriptions 921 1,460 1,460 1,660
717001 Rents and Leases 4,410 4,300 4,300 4,300
Contractual Services Total:88,679 140,645 189,376 140,845
Supplies
721001 Office Supplies 1,488 4,400 8,184 4,400
721002 Operating Supplies 96,676 97,000 126,964 97,000
723001 Street Salt 639,350 923,085 1,409,148 923,085
723006 Special Events 2,473 3,000 3,344 3,000
724003 Equipment Maintenance 1,800 2,000 2,000 2,000
725002 Signs 170,325 120,000 172,229 0
Supplies Total:912,112 1,149,485 1,721,869 1,029,485
Capital Outlay
731000 Furniture/Equipment 0 1,500 1,500 1,500
734002 Tools 5,477 21,300 21,300 21,300
Capital Outlay Total:5,477 22,800 22,800 22,800
Public Works Total:3,463,227 4,142,180 4,763,811 3,511,135
Street Maintenance and Repair Total:3,463,227 4,142,180 4,763,811 3,511,135
2021 Operating Budget - City of Dublin, Ohio
Street Operations
272
Streets Maintenance 11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
Deputy City Manager / Chief Operating Officer / Public Service / Street Maintenance
BUDGET SUMMARY:
20170330
Account 701101 provides funding for the staffing reflected in the Personnel Data and Notes and
Adjustments.
Account 701104 includes funding for seasonal staff.
Account 702000 includes funding for training.
Account 701204 provides funding for necessary uniforms and clothing including boots, gloves,
rain gear, and rental uniforms.
Account 713005 provides funding for contracted street sweeping, storm sewer contingency, mail
box repairs, asphalt repairs, and the repairs of guardrails due to accidents.
Account 716000 includes funding for memberships in the American Public Works Association, the
Ohio Certified Public Manager’s Association, and other miscellaneous memberships.
Account 721002 includes funding for operating supplies such as cold mix, hot mix, gravel, crack
sealing materials, curb and catch basin repair supplies, and construction materials.
Account 723001 provides funding for the City’s annual purchase of street salt and liquids.
Account 725002 funding for signs is reflected in Transportation and Mobility.
20180330
Account 731000 provides funding for miscellaneous equipment or furniture.
Account 734002 provides funding for miscellaneous tools.
20196290
Account 741000 provides funding for transfer of additional gas tax collections to the Capital
Improvements Tax Fund.
273
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274
Engineering 11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
Deputy City Manager / Chief Operating Officer
Transportation and Mobility /Traffic Signals and Street Lights
STATEMENT OF FUNCTION
This program is responsible for installing, repairing, and maintaining all traffic signals, traffic control
signs, and street lights within the public right-of-way, and maintaining all pavement markings such
as crosswalk lines, stop bars, center lines and school zone markings. Also included within this
budget is emergency warning siren maintenance, maintenance of school zones and flashers, and
pedestrian crossings.
OBJECTIVES AND ACTIVITIES
To provide well-maintained electrical assets for public health and safety.
NOTES AND ADJUSTMENTS:
There are no personnel assigned to this budget. Expenses reflected in this account are for work
completed by the Electrical Crew. The Electrical Crew’s positi ons are reflected in the Transportation
and Mobility Work Unit.
275
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
201 Street Maintenance and Repair
30 Public Works
Contractual Services
713004 Other Professional Services 55,171 125,000 274,422 0
717005 Utilities- Other Fuel Types 18,457 29,500 34,618 0
Contractual Services Total:73,628 154,500 309,040 0
Supplies
721002 Operating Supplies 0 2,500 2,500 0
724001 General Maintenance 159,627 280,000 410,544 0
724003 Equipment Maintenance 608 1,000 1,000 0
Supplies Total:160,235 283,500 414,044 0
Capital Outlay
731000 Furniture/Equipment 5,944 5,000 5,000 0
734002 Tools 1,709 5,000 5,000 0
Capital Outlay Total:7,654 10,000 10,000 0
Public Works Total:241,516 448,000 733,085 0
Street Maintenance and Repair Total:241,516 448,000 733,085 0
2021 Operating Budget - City of Dublin, Ohio
Engineering - Traffic Signals and Street Lights
276
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
201 Street Maintenance and Repair
30 Public Works
Contractual Services
716000 Memberships/Subscriptions 0 0 0 1,125
717005 Utilities- Other Fuel Types 0 0 0 31,500
Contractual Services Total:0 0 0 32,625
Supplies
721002 Operating Supplies 0 0 0 2,500
724001 General Maintenance 0 0 0 280,000
724003 Equipment Maintenance 0 0 0 3,000
Supplies Total:0 0 0 285,500
Capital Outlay
731000 Furniture/Equipment 0 0 0 10,000
Capital Outlay Total:0 0 0 10,000
Public Works Total:0 0 0 328,125
Street Maintenance and Repair Total:0 0 0 328,125
2021 Operating Budget - City of Dublin, Ohio
Transportation & Mobility
277
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
201 Street Maintenance and Repair
20 Finance
Transfers/Advances
741000 Transfers Expense 0 925,000 925,000 693,750
Transfers/Advances Total:0 925,000 925,000 693,750
Finance Total:0 925,000 925,000 693,750
Street Maintenance and Repair Total:0 925,000 925,000 693,750
2021 Operating Budget - City of Dublin, Ohio
278
Engineering 11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
Deputy City Manager / Chief Operating Officer
Transportation and Mobility /Traffic Signals and Street Lights
BUDGET SUMMARY:
20170381 (previously 20170320)
Account 717005 provides funding for utilities for operation of traffic signals.
Account 724001 provides funding for signal head replacements, router for remote
communications with traffic signals, and other traffic signal and illuminated street sign repair
and maintenance. Increase in this line item provides funding for a city-wide pedestrian
crossing study, as well as equipment replacement for pedestrian crossings.
20180381 (previously 20180320)
Account 73100 provides funding to set-up a new cage area with shelving, work bench, and
bins, and miscellaneous small equipment.
279
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280
T&M / Highway 11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
Deputy City Manager / Chief Operating Officer
Transportation and Mobility / Highway Maintenance
STATEMENT OF FUNCTIONS
This program is responsible for maintaining all traffic signals, traffic control signs, and street lights
within the public right-of-way on the various state highways located within the City. The monies
utilized for this section are from the State Highway Maintenance Improvements Fund which is
generated by motor vehicle registration fees and gasoline tax revenues, and can only be spent for
this limited purpose.
NOTES AND ADJUSTMENTS:
There are no personnel assigned to the Highway Maintenance budget.
281
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
202 State Highway
20 Finance
Transfers/Advances
741000 Transfers Expense 37,500 100,000 100,000 81,250
742000 Advances Expense 50,000 200,000 200,000 100,000
Transfers/Advances Total:87,500 300,000 300,000 181,250
Finance Total:87,500 300,000 300,000 181,250
30 Public Works
Contractual Services
717005 Utilities- Other Fuel Types 0 0 0 31,000
Contractual Services Total:0 0 0 31,000
Public Works Total:0 0 0 31,000
State Highway Total:87,500 300,000 300,000 212,250
2021 Operating Budget - City of Dublin, Ohio
282
T&M / Highway 11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
Deputy City Manager / Chief Operating Officer
Transportation and Mobility / Highway Maintenance
BUDGET SUMMARY:
20296290/20297290
Account 741000 and 742000 provide funding for necessary transfers to general obligation
bond retirement, the Capital Improvements Tax Fund for additional gas tax collections, and
advances as necessary.
20270381 (previously 20270320)
Account 717005 provides funding for the cost of utilities related to the operation of traffic
signals that are located on State highways.
283
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284
Facilitates - DCRC 11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
Deputy City Manager / Chief Operating Officer
Facilities and Fleet Management / Community Recreation Center – Facilities
STATEMENT OF FUNCTIONS
The Facilities Work Unit is charged with protecting the City’s investment in the Community
Recreation Center (DCRC) by ensuring that both the appearance and functions are preserved.
This is accomplished by adhering to proper preventive maintenance programs, performing repairs
in a professional manner and as quickly as possible, maintaining a safe and clean environment
for building occupants and visitors, and by seeking the most efficient utilization of space and
energy resources.
OBJECTIVES AND ACTIVITIES
To establish and implement a proactive preventive maintenance program.
To perform regular inspections of facilities and equipment.
To provide custodial services, utilizing green cleaning practices to the extent possible.
To perform repairs to equipment and facility components.
To provide oversight for certain recreation construction and renovation projects.
To reduce energy consumption at the Recreation Center by introducing best practices in
conservation and installing efficient mechanical and electrical systems.
PERSONNEL DATA
POSITION TITLE
Maintenance Crew Supervisor
Quality Control Manager
Maintenance Worker
Custodians
TOTAL
PART-TIME/SEASONAL STAFF
Seasonal Maintenance Worker
TOTAL
2020
CURRENT NUMBER
1
1
3
2
7
0
0
2021
ADOPTED
1
1
3
2
7
0
0
NOTES AND ADJUSTMENTS:
285
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
225 Recreation
30 Public Works
Personal Services
701101 Full Time Salaries/Wages 357,996 463,085 463,085 456,265
701103 Overtime Wages 17,428 14,600 14,600 14,600
701201 Employee Benefits 174,897 271,595 271,595 227,250
701204 Uniforms and Clothing 3,646 4,600 4,600 4,600
702000 Training/Travel 185 1,300 6,300 650
703100 Meeting Expenses 0 350 350 350
Personal Services Total:554,152 755,530 760,530 703,715
Contractual Services
713005 Misc. Contract. Serv.320,187 372,810 439,574 372,810
716000 Memberships/Subscriptions 0 200 200 200
717001 Rents and Leases 0 1,000 1,000 1,000
Contractual Services Total:320,187 374,010 440,774 374,010
Supplies
721002 Operating Supplies 77,738 103,295 96,935 103,295
724003 Equipment Maintenance 77,138 84,660 151,809 84,660
Supplies Total:154,876 187,955 248,744 187,955
Capital Outlay
734002 Tools 0 1,000 1,000 1,000
735002 Cap Impr Build & Other Struct 129,061 210,000 206,000 55,000
Capital Outlay Total:129,061 211,000 207,000 56,000
Public Works Total:1,158,275 1,528,495 1,657,047 1,321,680
Recreation Total:1,158,275 1,528,495 1,657,047 1,321,680
2021 Operating Budget - City of Dublin, Ohio
Community Recreation Center - Facilities
286
Facilitates - DCRC 11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
Deputy City Manager / Chief Operating Officer
Facilities and Fleet Management / Community Recreation Center – Facilities
BUDGET SUMMARY:
22540350
Account 701101 provides funding for full-time staffing as reflected in the Personnel Data.
Account 701103 provides funding for overtime wages to provide staff coverage for
maintenance projects, emergency call-ins and special events.
Account 713005 includes funding for preventive maintenance services, technical
maintenance services, duct work cleaning, drain cleaning, pest control, window cleaning,
and contract custodial cleaning services.
Account 721002 provides funding for custodial supplies, light bulbs, filters, paints and
other miscellaneous supplies to maintain the facility.
Account 724003 includes funding for ongoing general maintenance and repair of the
Community Recreation Center (DCRC) as well as HVAC and related equipment repairs.
22580350
Account 734002 provides for small tools.
Account 735002 provides funding to for a number of capital improvement projects as
listed in the 2021-2025 Capital Improvements Program.
287
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288
CITY OF DUBLIN | 2021| OPERATING BUDGET
Parks & Recreation / Recreation Services
STATEMENT OF FUNCTIONS
Dublin Recreation Services is responsible for delivering diverse quality programs and services that
promote active lifestyles, learning and the arts that will enhance the quality of life throughout the
community.
OBJECTIVES AND ACTIVITIES
To provide proactive management, proficiency, and efficiency to all Recreation Services
functions.
To provide safe quality leisure time activities and opportunities.
To promote active lifestyles and participation in recreation programs through comprehensive
marketing strategies.
To maximize accessibility for all citizens of Dublin.
To provide the highest quality service to the community.
PERSONNEL DATA
POSITION TITLE
Director, Recreation Services
Recreation Services Administrator
Recreation Program Supervisor (1)
Recreation Operations Supervisor
Theater Supervisor
Adaptive Recreation Coordinator
Membership Services Coordinator
Recreation Program Coordinator (1)
Recreation Operations Specialist
Administrative Support 3
TOTAL (2)
PART-TIME/SEASONAL STAFF
Intern
Open Gym & Sports Programs
Pre-School / Youth Camps
Pre-School / Youth Programs
Teen Camps
Teen Programs
Adult Programs
Senior Programs / Program Assistants
Special Needs
Park Programming/Corporate
TOTAL
2020
CURRENT NUMBER
.45
2.0
3.6
.25
.3
.75
.4
1.0
.5
.6
9.85 FTE
1.46
2.18
21.22
.55
3.23
1.04
.27
1.18
.30
0
31.43 FTE
2021
ADOPTED
.45
2.0
3.0
.25
.3
.75
.4
2.0
.25
.6
10.0 FTE
1.07
2.18
17.82
.55
2.33
.39
.25
1.21
.30
.86
26.96 FTE
NOTES AND ADJUSTMENTS:
(1) Reclassification of Recreation Program Supervisor position to Recreation Program Coordinator
position.
(2) The full-time positions allocated between this budget, the Dublin Community Recreation Center
budget, and the Swimming Pool budget.
289Parks & Recreation/Recreation 11/09/20
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
225 Recreation
40 Parks and Recreation
Personal Services
701101 Full Time Salaries/Wages 567,942 710,175 710,175 670,345
701103 Overtime Wages 8,056 5,000 5,000 5,000
701104 Other Wages 599,646 818,050 568,050 722,635
701201 Employee Benefits 330,285 467,315 467,315 423,765
701204 Uniforms and Clothing 12,399 12,925 12,925 12,840
702000 Training/Travel 3,303 9,000 9,000 4,500
Personal Services Total:1,521,630 2,022,465 1,772,465 1,839,085
Contractual Services
713004 Other Professional Services 308,152 431,455 193,996 424,895
713005 Misc. Contract. Serv.50,005 50,400 50,400 50,400
715001 Communications 50 8,310 3,310 3,500
715002 Advertising 374 1,500 1,500 1,500
715003 Printing and Reproductions 22,436 32,000 35,429 32,000
716000 Memberships/Subscriptions 3,200 5,050 5,050 5,310
717001 Rents and Leases 88,827 97,270 48,053 96,010
Contractual Services Total:473,044 625,985 337,737 613,615
Supplies
721001 Office Supplies 4,958 14,160 11,660 12,000
721002 Operating Supplies 84,211 105,560 55,560 96,285
724003 Equipment Maintenance 0 1,000 1,000 1,000
Supplies Total:89,168 120,720 68,220 109,285
Capital Outlay
731000 Furniture/Equipment 1,666 8,075 8,075 1,000
734003 Sports and Recreation Equipmen 2,784 5,300 5,300 4,000
Capital Outlay Total:4,450 13,375 13,375 5,000
Other Charges and Ex
751002 Special Events 881 43,600 28,600 42,500
751013 Sports Leagues 16,272 24,900 0 0
751014 Sr. Citizen Activities 24,968 29,500 25,400 29,500
755000 Refunds 68,509 75,000 129,500 75,000
Other Charges and Ex Total:110,631 173,000 183,500 147,000
Parks and Recreation Total:2,198,925 2,955,545 2,375,297 2,713,985
Recreation Total:2,198,925 2,955,545 2,375,297 2,713,985
2021 Operating Budget - City of Dublin, Ohio
Recreation Services
290
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
225 Recreation
20 Finance
Transfers/Advances
741000 Transfers Expense 0 700,000 0 189,105
Transfers/Advances Total:0 700,000 0 189,105
Finance Total:0 700,000 0 189,105
Recreation Total:0 700,000 0 189,105
2021 Operating Budget - City of Dublin, Ohio
291
Parks & Recreation/Recreation 11/09/20
CITY OF DUBLIN | 2021| OPERATING BUDGET
Parks & Recreation / Recreation Services
BUDGET SUMMARY:
22540440
Account 701101 provides funding for full-time staff allocated to this budget as reflected in
the Personnel Data and Notes and Adjustments.
Account 701103 provides funding for overtime.
Account 701104 provides funding for part-time and seasonal staff wages. Decrease due to
one less week of camp. Numbers include potential pay structure changes for Assistant Camp
Supervisors.
Account 702000 provides funding for conference and mileage. Decrease due to mandated
50% reduction.
Account 713004 provides for other professional services.
Account 713005 provides funding for fees to accept credit cards (allocated 50/50 split
between this budget and the DCRC budget).
Account 715001 provides funding for paper and ink for plotter. Decrease due to Senior
Newsletter going virtual.
Account 715002 includes funding for new program promotions.
Account 715003 includes funding for the Healthy Brochure (split between this budget and
the Community Recreation Center budget) and will include pages for the Dublin Schools
community education programs as part of the partnership between the City and Dublin
Schools.
Account 716000 provides funding for memberships and subscriptions.
Account 717001 provides funding for school custodial, A/C and buses from Dublin City
Schools for summer camps, passenger bus rentals for senior programs, and mail and copy
machine rentals. Increased due to potential increase in Dublin City School’s fees.
Account 721002 provides funding for supplies for summer camp programs, special needs
programs, teen programs, and adult programs and youth programs. Decrease primarily due
to removal of Nature Ed programs.
Account 724003 provides funding for kiln and pottery wheel repair.
Account 751002 provides funding for Community Wellness programs.
Account 751013 provides funding for sports leagues including league officials, and for the
revenue split with Dublin City Schools for use of tennis courts for tennis league. Reduced
expenses by contracting-out to Sports Monster.
Account 751014 provides funding for Senior Citizen activities and programming such as
dance events, monthly meetings, event supplies, and holiday parties.
Account 755000 provides funding for refunds.
22580440
Account 731000 provides funding for senior lounge and teen lounge equipment and
furniture.
Account 734003 provides funding for softball, basketball and volleyball leagues.
22596290
Account 741000 provides funding for transfer to debt for the Recreation Capital (per
Ordinance 65-18).
292
DCRC 11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
Deputy City Manager / Chief Operating Officer
Parks & Recreation / Community Recreation Center
STATEMENT OF FUNCTIONS:
The Dublin Community Recreation Center (DCRC) is a well-managed, efficiently operated, state of the
art facility providing the highest standards of organized and open leisure activities to the residents of
Dublin and the Dublin School District. Through well-planned facility management and programming,
the DCRC is committed to the highest level of service for our internal and external customers.
OBJECTIVES AND ACTIVITIES:
To provide excellent customer service and maximize operational efficiency.
To provide safe, quality leisure activities and services.
To provide a combination of open recreation and structured program opportunities.
Maximize recreational and leisure activities and promote a healthy community.
To provide a facility, which meets or exceeds all state and local health and safety requirements,
and support environmentally sound practices where reasonably possible.
PERSONNEL DATA
POSITION TITLE
Director, Recreation Services
Recreation Services Administrator (1)
Recreation Program Supervisor
Recreation Operations Supervisor
Theater Supervisor
Adaptive Recreation Coordinator
Membership Services Coordinator
Recreation Program Coordinator
Recreation Operations Specialist
Administrative Support 3
TOTAL (1)
PART-TIME/SEASONAL STAFF
Reservation Facility Workers
Fitness/Wellness
Aquatics
Babysitters
Wee Folk Room Front Desk
Front Desk
Theater Staff
Manager on Duty
Interns
Teen Lounge
TOTAL
2020
CURRENT NUMBER
.5
1.7
2.05
.75
.7
.25
.6
2.75
1.5
.4
11.2 FTE
2.10
7.34
19.57
5.94
1.59
9.40
1.02
1.13
.79
0
48.88 FTE
2021
ADOPTED
.5
1.7
1.65
.75
.7
.25
.6
3.75
.75
.4
11.05 FTE
2.10
7.40
19.06
5.94
1.59
9.30
1.81
1.62
.48
.90
50.2 FTE
NOTES AND ADJUSTMENTS:
(1) The full-time positions are allocated between the DCRC budget, Recreation Programs budget,
and the Dublin Municipal Pools budget. Slight variation from last year due to reallocation of % of time
to each budget.
293
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
225 Recreation
40 Parks and Recreation
Personal Services
701101 Full Time Salaries/Wages 794,060 769,880 769,880 700,995
701103 Overtime Wages 9,275 9,300 9,300 9,300
701104 Other Wages 1,224,974 1,346,775 1,346,775 1,395,795
701201 Employee Benefits 511,770 599,560 599,560 542,460
701204 Uniforms and Clothing 8,721 10,615 4,870 9,020
702000 Training/Travel 16,604 17,880 10,222 18,030
Personal Services Total:2,565,403 2,754,010 2,740,607 2,675,600
Contractual Services
713004 Other Professional Services 221,589 215,265 159,110 192,600
713005 Misc. Contract. Serv.36,588 58,500 56,189 56,400
715001 Communications 0 4,000 1,000 2,000
715002 Advertising 5,427 12,000 12,000 3,500
715003 Printing and Reproductions 24,990 33,700 32,129 30,120
716000 Memberships/Subscriptions 7,983 7,765 7,765 3,320
717001 Rents and Leases 3,517 3,900 2,479 3,400
717005 Utilities- Other Fuel Types 503,982 530,160 656,503 530,160
Contractual Services Total:804,076 865,290 927,174 821,500
Supplies
721001 Office Supplies 11,645 20,000 11,500 19,150
721002 Operating Supplies 33,552 43,945 35,141 46,100
723004 Merchandise for Resale 1,289 3,000 3,000 3,000
723005 Other Program Supplies 24,962 46,350 25,116 35,790
724001 General Maintenance 51,770 75,025 58,796 54,760
724003 Equipment Maintenance 0 6,250 6,250 5,250
Supplies Total:123,218 194,570 139,803 164,050
Capital Outlay
731000 Furniture/Equipment 8,061 43,950 67,484 37,150
734002 Tools 121 2,250 2,250 2,250
734003 Sports and Recreation Equipmen 73,098 86,570 7,674 86,570
Capital Outlay Total:81,280 132,770 77,408 125,970
Other Charges and Ex
755000 Refunds 25,825 40,000 82,000 40,000
Other Charges and Ex Total:25,825 40,000 82,000 40,000
Parks and Recreation Total:3,599,802 3,986,640 3,966,992 3,827,120
2021 Operating Budget - City of Dublin, Ohio
Community Recreation Center
294
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
225 Recreation
Recreation Total:3,599,802 3,986,640 3,966,992 3,827,120
2021 Operating Budget - City of Dublin, Ohio
295
DCRC 11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
Deputy City Manager / Chief Operating Officer
Parks & Recreation / Community Recreation Center
BUDGET SUMMARY:
22540441
Account 701101 provides funding for full-time staff allocated to this budget as reflected in the
Personnel Data and Notes and Adjustments. Additional hours for more internally produced
theatre initiatives and MOD hours to cover transition of specialist to coordinator.
Account 701104 provides funding for part-time and seasonal staff wages.
Account 702000 includes funding for staff continuing education/conferences, American Red
Cross certifications. Increase due to certification year-balanced out primarily by decrease for FT
training & travel. Cannot be cut due to safety and nature of certifications.
Account 713004 includes a decrease in funding based on 3 year actuals analysis.
Account 713005 provides funding for cable for the DCRC.
Account 715001 provides funding for paper and ink for plotter, senior newsletter, and postage.
Account 715002 Advertising decrease due to targeted social media advertising for Theatre
initiatives.
Account 715003 includes funding for the Healthy Brochure (split between this budget and the
REC budget) and will include additional pages for the Dublin Schools community education
programs as part of the partnership between the City and Dublin Schools.
Account 716000 provides funding for fitness floor magazines and newspapers. Decrease due to
discontinuations of Tribe Team program.
Account 717001 includes funding for rental of a postage machine.
Account 721001 provides funding for membership supplies and general office supplies for staff.
Account 721002 provides funding for pool chlorine, CO2 and reagents, advanced water quality
testing and theater supplies.
Account 723005 provides funding for program supplies such as arts and crafts supplies, aquatic
participant certificates, birthday party package supplies, and various training manuals. Decrease
due to supplies on hand and adjusted program offerings.
Account 724001 provides funding for repairs and preventive maintenance for pool mechanicals,
and maintenance for aerobic room 1.
Account 724003 provides funding for community hall and theater equipment repair.
Account 734003 provides funding to replace heavily used fitness equipment, per the rotation
schedule of equipment and the equipment replacement plan. Also includes replacement of the
oldest elliptical trainers, treadmills and steppers. Also includes MyZone and Team Tribe supplies.
All equipment being replaced will be placed into service at other employee fitness rooms and/or
posted online for resale through GovDeals. Cost maintained as replacement equipment was not
purchased due to COVID.
22580441
Account 731000 includes funding for community hall tables and chairs, lobby furniture, and
lighting upgrades for the theater.
296
Parks & Recreation/Community Events 11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
Deputy City Manager / Chief Operating Officer
Parks & Recreation / Community Events
STATEMENT OF FUNCTIONS Recreation Fund
Community Events
Beginning in 2017, Community Events has been responsible for the reservations of outdoor shelter
houses, sports fields, the Kaltenbach Community Center, and other various park spaces. In addition, they
are responsible for permitting tournaments and sports leagues that use the sports fields and block party
packages.
OBJECTIVES AND ACTIVITIES To oversee the permitting process, related policies, and use of sports fields for sportstournaments, sports leagues, and rental groups. To facilitate rentals of park shelter houses, Kaltenbach Community Center, and block party packages.
PERSONNEL DATA
POSITION TITLE
Event Administrator (1)
Event Coordinator (1)
TOTAL
PART-TIME/SEASONAL STAFF
Administrative Support – summer (FTE)
Facilities Reservation Managers (FTE)
TOTAL
2020
CURRENT NUMBER
.5
.5
1
.25
1.25
1.5
2021
ADOPTED
.5
.5
1
.25
1.25
1.5
NOTES AND ADJUSTMENTS:
(1) One half of the Events Administrator position and one half of the Events Coordinator position are
shown in this Division, their salaries are split fifty percent (50%) to the Hotel/Motel Fund and fifty percent
(50%) to this fund due to the nature of their duties.
297
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
225 Recreation
40 Parks and Recreation
Personal Services
701101 Full Time Salaries/Wages 56,734 63,960 63,960 63,760
701103 Overtime Wages 234 400 400 400
701104 Other Wages 23,035 31,365 31,365 31,365
701201 Employee Benefits 29,388 32,350 32,350 43,890
701204 Uniforms and Clothing 248 300 300 300
Personal Services Total:109,639 128,375 128,375 139,715
Contractual Services
713004 Other Professional Services 960 1,000 1,000 1,000
Contractual Services Total:960 1,000 1,000 1,000
Supplies
721002 Operating Supplies 132 900 900 900
724001 General Maintenance 0 7,000 0 7,000
Supplies Total:132 7,900 900 7,900
Capital Outlay
731000 Furniture/Equipment 339 3,500 3,500 3,500
734002 Tools 2,680 3,000 3,000 3,000
Capital Outlay Total:3,019 6,500 6,500 6,500
Other Charges and Ex
755000 Refunds 0 5,000 0 5,000
Other Charges and Ex Total:0 5,000 0 5,000
Parks and Recreation Total:113,749 148,775 136,775 160,115
Recreation Total:113,749 148,775 136,775 160,115
2021 Operating Budget - City of Dublin, Ohio
Community Events
298
Parks & Recreation/Community Events 11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
Deputy City Manager / Chief Operating Officer
Parks & Recreation / Community Events
BUDGET SUMMARY:
22540450
Account 701101 provides funding for staffing reflected in Personnel Data and the Notes and
Adjustments.
Account 701104 includes funding for part-time/seasonal staff. This staff monitors usage of parks
and staffs Kaltenbach facility.
Account 701204 provides funding for uniforms for all staff.
Account 713004 provides funding for software to coordinate rentals and park usage.
Account 721002 includes funding for supplies for field usage and rental facilities
Account 724001 includes funding for repairs and improvements on rental facilities.
Account 755000 provides funds for refund of deposits on rental facilities.
22580450
Account 731000 includes funding for replacement appliances and furniture at rental facilities.
Account 734002 provides funding for block party replacements.
299
CITY OF DUBLIN | 2021 | OPERATING BUDGET
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300
Pool 11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
Deputy City Manager / Chief Operating Officer
Parks & Recreation / Dublin Municipal Pools
STATEMENT OF FUNCTIONS
The Dublin North and South Community Pools are seasonal operations, which provide the community
diverse aquatic related recreation opportunities. Pool facilities include a lap pool, leisure play pool,
tot pool, waterslides, diving boards and well, concession stand, and a water play/spray area. The
operation of the Ballantrae Spray Park was added to the Dublin Municipal Pool Budget in 2012.
OBJECTIVES AND ACTIVITIES
To offer open recreational swim times for general public use.
To offer a comprehensive outdoor aquatics program including swim lessons for all ages, a
local recreational swim team program for school age youth, and water exercise classes.
To provide continuing education and extensive safety training for all pool staff.
To increase open recreation opportunities and incorporate community based activities.
To operate swimming facilities that meet, or exceed all state health and safety requirements.
PERSONNEL DATA
POSITION TITLE
Director, Recreation Services
Recreation Services Administrator
Recreation Supervisor
Recreation Program Coordinator
TOTAL (1)
PART-TIME/SEASONAL STAFF
Pool Manager
Concession Manager
Assistant Concession Manager
Pool Lifeguard
Desk Staff/Concession Staff
Swim/Fitness Instructors
TOTAL
2020
CURRENT NUMBER
.05
.30
.35
.25
.95 FTE
.69
.24
.44
6.81
2.27
0
10.45 FTE(2)
2021
ADOPTED
.05
.30
.35
.25
.95 FTE
1.38
.24
.87
12.89
4.07
.31
19.77 FTE (2)
NOTES AND ADJUSTMENTS:
(1) The full-time positions are allocated between this budget, the Recreation Program budget,
and the Dublin Community Recreation Center budget.
(2) Increases are associated with the North Pool re-opening.
301
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
226 Pool
40 Parks and Recreation
Personal Services
701101 Full Time Salaries/Wages 49,779 69,905 69,905 63,510
701103 Overtime Wages 2,568 3,000 3,000 3,000
701104 Other Wages 375,411 249,750 249,750 468,745
701201 Employee Benefits 77,612 78,025 48,025 96,860
701204 Uniforms and Clothing 8,730 10,030 10,030 13,000
702000 Training/Travel 198 500 500 900
Personal Services Total:514,298 411,210 381,210 646,015
Contractual Services
713004 Other Professional Services 1,200 770 923 1,480
713005 Misc. Contract. Serv.6,053 10,400 34,747 3,900
715001 Communications 0 500 500 1,000
717005 Utilities- Other Fuel Types 176,421 140,000 174,031 180,000
719004 Concessions Vendor Services 53,046 30,000 24,000 63,000
Contractual Services Total:236,719 181,670 234,201 249,380
Supplies
721002 Operating Supplies 10,650 7,395 5,015 15,855
723002 Pool Supplies/Chemicals 17,898 10,750 12,401 24,400
723005 Other Program Supplies 474 830 30 2,565
724001 General Maintenance 64,142 27,570 15,033 50,965
Supplies Total:93,165 46,545 32,479 93,785
Capital Outlay
731000 Furniture/Equipment 6,683 14,580 4,580 96,910
Capital Outlay Total:6,683 14,580 4,580 96,910
Other Charges and Ex
755000 Refunds 0 1,600 1,600 1,600
Other Charges and Ex Total:0 1,600 1,600 1,600
Parks and Recreation Total:850,866 655,605 654,070 1,087,690
Pool Total:850,866 655,605 654,070 1,087,690
2021 Operating Budget - City of Dublin, Ohio
302
Pool 11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
Deputy City Manager / Chief Operating Officer
Parks & Recreation / Dublin Municipal Pools
BUDGET SUMMARY:
Note:
Across the board increases for North Pool opening. Other Wages , Benefits, Uniforms,
Operating Supplies, Concessions, Pool Chemicals, and Repair & Maintenance are
impacted.
22640440
Account 701101 provides funding for full-time staff allocated to this budget as reflected in
the Notes and Adjustments.
Account 701104 provides funding for seasonal staff wages based on pool operating
schedules.
Account 713004 provides funding for pool and food licenses.
Account 713005 provides funding for contracted storage of equipment during the North Pool
renovation closure.
Account 715001 provides funding for replacement radios.
Account 717005 provides funding for utilities for the outdoor municipal pool facilities.
Account 719004 provides funding for supplies to stock the concession stands at the pool
facilities. Expenses for supplies are offset by revenues generated.
Account 721002 provides funding for new recycling dumpster rentals and advanced water
quality testing.
Account 723002 provides funding for pool chemicals such as chlorine and CO2.
Account 724001 provides funding for general maintenance and repairs.
22680440
Account 731000 includes funding for safety equipment, spare pumps, pool chairs, etc. North
Pool opening large increase due to purchases needed; not included in the building costs.
22696290
Account 741000 provides funding for transfer to debt for Recreation Capital (per Ordinance
65-18).
303
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304
Cemetery 11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
Deputy City Manager / Chief Operating Officer
Public Service / Cemetery Maintenance
STATEMENT OF FUNCTIONS
The City of Dublin recognizes its’ responsibility to provide the proper grounds for its permanent
residents by striving to protect and enhance its active and historical cemeteries. Cemetery
Maintenance facilitates the burial process with the greatest of respect and ensures proper care of
these sacred grounds by adherence to the highest of maintenance standards.
OBJECTIVES AND ACTIVITIES
To provide proper burial grounds that reflect Dublin’s high standards and to ensure a most
respectful burial process.
PERSONNEL DATA
POSITION TITLE
Maintenance Worker
TOTAL
PART-TIME/SEASONAL STAFF
Seasonal Maintenance Worker
TOTAL
2020
CURRENT NUMBER
1
1
2
2
2021
ADOPTED
1
1
2
2
NOTES AND ADJUSTMENTS:
305
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
261 Cemetery
40 Grounds Maintenance
Personal Services
701101 Full Time Salaries/Wages 70,421 77,095 77,095 68,070
701103 Overtime Wages 4,018 6,000 6,000 6,000
701104 Other Wages 20,732 29,280 29,280 29,280
701201 Employee Benefits 36,538 45,680 45,680 45,600
701204 Uniforms and Clothing 878 2,100 3,076 2,100
702000 Training/Travel 0 1,000 1,000 500
Personal Services Total:132,588 161,155 162,131 151,550
Contractual Services
713004 Other Professional Services 0 3,750 3,750 3,750
713005 Misc. Contract. Serv.974 16,000 16,000 16,000
715003 Printing and Reproductions 258 0 0 0
716000 Memberships/Subscriptions 95 200 200 200
717005 Utilities- Other Fuel Types 483 950 1,635 950
Contractual Services Total:1,810 20,900 21,585 20,900
Supplies
724001 General Maintenance 16,014 21,200 30,560 21,200
724003 Equipment Maintenance 358 2,500 2,500 2,500
Supplies Total:16,373 23,700 33,060 23,700
Capital Outlay
731000 Furniture/Equipment 0 2,000 2,000 2,000
735001 Cap Impr Land and Land Impr 0 13,000 13,000 13,000
Capital Outlay Total:0 15,000 15,000 15,000
Parks and Recreation Total:150,770 220,755 231,776 211,150
Cemetery Total:150,770 220,755 231,776 211,150
2021 Operating Budget - City of Dublin, Ohio
306
Cemetery 11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
Deputy City Manager / Chief Operating Officer
Public Service / Cemetery Maintenance
BUDGET SUMMARY:
26160432
Account 701101 provides funding for full-time staff allocated to this budget as reflected in
the Personnel Data.
Account 701104 provides funding for seasonal staff wages.
Account 702000 provides funding for equipment safety training as needed.
Account 717005provides funding for electricity and water.
Account 724003 provides funding for the repair and maintenance of mower, trimmers and
other miscellaneous equipment used for cemetery maintenance.
Account 713005 provides funding for the transaction expenses related to the acceptance of
Visa/MasterCard and vault company services. It also includes funds for cemetery arborist
work. Fees for niche engraving will be recovered through fee collection.
Account 724001 includes funding for footers for monuments (recovered through fee
collection), grass seed, concrete, topsoil, fertilizers, chemicals, for fence and stone wall
work, headstone refurbishing, annuals/perennials, tree planting replacements and mulch.
Account 724003 includes funds for repairs and replacements of mowers and trimmers.
307
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308
Parks & Recreation/Hotel/Motel/Parks-Public Art 11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
Deputy City Manager / Chief Operating Officer
Parks & Recreation / Parks – Public Art
STATEMENT OF FUNCTIONS
City Council has directed tax receipts from overnight hotel stays be utilized for beautification,
tourism, and community cultural opportunities. Allocations provide for the maintenance,
management, programming and purchase of public art; grants to non-profit organizations that
enhance visitor appeal, encourage overnight stays and visitor spending in the City, and grants for
public space beautification. The Fund also provides revenue to the Dublin Convention and Visitor
Bureau and the Dublin Arts Council.
OBJECTIVES AND ACTIVITIES
Through its strategic use of public art, the City of Dublin strives to contribute to the
character and landscape of the community in a sophisticated manner that celebrates the
history and diversity of its residents.
PERSONNEL DATA
POSITION TITLE
Landscape Architect (1)
TOTAL
2020
CURRENT NUMBER
.50
.50
2021
ADOPTED
.50
.50
NOTES AND ADJUSTMENTS:
(1) This position is allocated to the budget of the Parks & Recreation/Office of the Director
(50%), and this budget (50%).
309
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
232 Hotel/Motel Tax
40 Parks and Recreation
Personal Services
701101 Full Time Salaries/Wages 18,095 36,695 36,695 0
701201 Employee Benefits 9,658 19,650 19,650 0
701204 Uniforms and Clothing 59 500 500 0
702000 Training/Travel 0 2,000 0 0
Personal Services Total:27,813 58,845 56,845 0
Contractual Services
713004 Other Professional Services 48,361 55,000 24,546 0
716000 Memberships/Subscriptions 0 200 200 0
Contractual Services Total:48,361 55,200 24,746 0
Supplies
721002 Operating Supplies 975 500 500 0
Supplies Total:975 500 500 0
Other Charges and Ex
751003 Special Projects/Programs 1,308 40,000 30,799 0
Other Charges and Ex Total:1,308 40,000 30,799 0
Parks and Recreation Total:78,457 154,545 112,890 0
Hotel/Motel Tax Total:78,457 154,545 112,890 0
2021 Operating Budget - City of Dublin, Ohio
Public Art
310
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
232 Hotel/Motel Tax
30 Public Works
Personal Services
701101 Full Time Salaries/Wages 0 0 0 33,470
701201 Employee Benefits 0 0 0 19,740
701204 Uniforms and Clothing 0 0 0 200
702000 Training/Travel 0 0 0 1,000
Personal Services Total:0 0 0 54,410
Contractual Services
713004 Other Professional Services 0 0 0 55,000
716000 Memberships/Subscriptions 0 0 0 200
Contractual Services Total:0 0 0 55,200
Supplies
721002 Operating Supplies 0 0 0 500
Supplies Total:0 0 0 500
Other Charges and Ex
751003 Special Projects/Programs 0 0 0 40,000
Other Charges and Ex Total:0 0 0 40,000
Public Works Total:0 0 0 150,110
Hotel/Motel Tax Total:0 0 0 150,110
2021 Operating Budget - City of Dublin, Ohio
Public Art
311
Parks & Recreation/Hotel/Motel/Parks-Public Art 11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
Deputy City Manager / Chief Operating Officer
Parks & Recreation / Parks – Public Art
BUDGET SUMMARY:
23240310 (Previously 23240410)
Account 70110 provides funding for staffing reflected in Personnel Data
Account 701204 includes funding for uniform/PPE articles for staffing that has been reduced.
Account 702000 provides funding for professional development in public art administration.
Account 713004 provides funding for a consultant to advise the City on restoration and
maintenance of the numerous public art pieces currently owned by the City an unscheduled
repairs and installation services. Increased for contract maintenance needs
Account 751003 provides funding for multiple public art projects including: photography, site
selection, miscellaneous repairs and scheduled maintenance, Art in Public Places site selection
payment to the Dublin Arts Council. Increase to fund for irrigation installation for the Watch
House.
311
Parks & Recreation/Community Events 11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
Deputy City Manager/Chief Operating Officer/Parks & Recreation / Community Events
STATEMENT OF FUNCTIONSHotel/Motel Tax Fund
Prior to 2016, 75% of the hotel/motel tax revenues were credited to Hotel/Motel Tax Fund in
accordance with City Ordinance No. 133-87 and the Ohio Revised Code. The remaining 25% was
distributed to Visit Dublin Ohio (VDO) previously the Dublin Convention and Visitors Bureau (DCVB).
For 2016, City Council approved an increase for the DCVB to 35%, with the remaining 65% credited to
the hotel/motel tax fund. From the Hotel/Motel Tax Fund, the City allocates 25% of the total revenue
to the Dublin Arts Council (DAC). In 2016, this was changed from an estimated number, to 25% of the
actual revenue. Funds may be distributed to other organizations through City Council review of
submitted hotel/motel tax grant applications.
Community Events City-sponsored events are approved through the regular budget process. These
include the St. Patrick's Day Parade, Independence Day Celebration, Dublin Irish Festival (DIF) and
Spooktacular. Events Administration plans, implements, and manages Dublin’s signature events that
enhance the City’s international image, build community, provide fundraising opportunities for
community organizations and support the mission of the DCVB by attracting overnight visitors to Dublin
hotels. The division also permits all community events, ensures they are following guidelines and
ordinances and coordinates any City staff support of those events.
OBJECTIVES AND ACTIVITIES
To plan, implement, and manage City-sponsored festivals, events and parades in a professional,
safe and fiscally responsible manner.
To help community events and sport tournaments adhere to safety and city ordinances and
policies by providing a one-stop shop for event approval.
To secure cash, media and in-kind donations for City of Dublin events by creating and
maintaining mutually beneficial partnerships with local, regional and national corporations.
To promote Signature events to local, regional, national and international markets to increase
overnight stay in Dublin hotels. In addition, help VDO recruit events and tournaments that result
in overnight stays.
To cultivate relationships with community organizations by providing fundraising opportunities
in support of community initiatives.
PERSONNEL DATA
POSITION TITLE
Director of Community Events
Event Administrator (1)
Event Coordinator (1) (2)
Administrative Support II
TOTAL
PART-TIME/SEASONAL STAFF
Event Specialist, year-round (FTE) (2)
Administrative Support – summer (FTE)
Summer Event Workers (FTE)
TOTAL
2020
CURRENT NUMBER
1
2.5
2.5
1
7
.75
.5
1.5
2.75
2021
ADOPTED
1
2.5
2.5
1
7
.75
.5
1.5
2.75
NOTES AND ADJUSTMENTS:
(1) One half of the Events Administrator position and one Events Coordinator position are shown in
this Division, their salaries are split fifty percent (50%) to Recreation and fifty percent (50%) to this
Fund.
(2) One Events Coordinator position is added, and one part-time position is eliminated to assist in
covering the costs of the additional full-time position.
313
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
232 Hotel/Motel Tax
40 Parks and Recreation
Personal Services
701101 Full Time Salaries/Wages 441,209 521,390 521,390 510,090
701103 Overtime Wages 10,402 13,000 3,000 13,000
701104 Other Wages 104,715 80,000 45,000 75,000
701201 Employee Benefits 196,653 253,015 253,015 246,455
701204 Uniforms and Clothing 22,233 26,300 950 23,400
702000 Training/Travel 7,090 9,075 4,075 4,325
703100 Meeting Expenses 3,734 4,450 1,950 3,550
Personal Services Total:786,035 907,230 829,380 875,820
Contractual Services
713004 Other Professional Services 2,069,876 2,102,080 447,630 2,133,997
713005 Misc. Contract. Serv.86,029 84,600 24,600 124,400
714001 Insurance and Bonding 6,970 6,500 0 7,000
715001 Communications 5,136 4,750 750 5,700
715002 Advertising 72,342 90,000 3,000 63,000
715003 Printing and Reproductions 16,615 11,150 1,150 10,350
716000 Memberships/Subscriptions 3,188 3,635 1,635 3,625
Contractual Services Total:2,260,156 2,302,715 478,765 2,348,072
Supplies
721001 Office Supplies 12,084 13,400 10,900 12,500
721002 Operating Supplies 355,472 336,700 61,809 337,050
Supplies Total:367,556 350,100 72,709 349,550
Capital Outlay
734002 Tools 1,192 5,000 2,500 2,000
Capital Outlay Total:1,192 5,000 2,500 2,000
Other Charges and Ex
751003 Special Projects/Programs 7,815 32,750 32,250 11,750
751012 Promotional Programs 12,927 14,100 14,100 8,100
751016 Volunteer Programs 14,262 19,100 5,500 19,200
Other Charges and Ex Total:35,003 65,950 51,850 39,050
Parks and Recreation Total:3,449,943 3,630,995 1,435,204 3,614,492
Hotel/Motel Tax Total:3,449,943 3,630,995 1,435,204 3,614,492
2021 Operating Budget - City of Dublin, Ohio
Community Events
314
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
232 Hotel/Motel Tax
20 Finance
Contractual Services
713005 Misc. Contract. Serv.3,900 4,500 4,500 5,000
Contractual Services Total:3,900 4,500 4,500 5,000
Other Charges and Ex
751001 City Sponsored Projects 0 0 0 0
754002 Grants/Community Org 0 0 0 0
754003 Grants/DAC 0 0 0 0
754005 Grant/Bridge Park NCA 0 0 0 0
Other Charges and Ex Total:0 0 0 0
Finance Total: 3,900 4,500 4,500 5,000
30 Public Works
Supplies
721002 Operating Supplies 0 20,000 0 20,000
Supplies Total:0 20,000 0 20,000
Public Works Total:0 20,000 0 20,000
40 Parks and Recreation
Supplies
721002 Operating Supplies 24,052 37,250 9,199 37,250
Supplies Total:24,052 37,250 9,199 37,250
Capital Outlay
735005 Cap Impr Park & Bikewy Impr 166,513 15,000 5,000 15,000
Capital Outlay Total:166,513 15,000 5,000 15,000
Parks and Recreation Total:190,565 52,250 14,199 52,250
60 Information Technology
Capital Outlay
732000 Information Technology 0 10,000 10,000 0
Capital Outlay Total:0 10,000 10,000 0
2021 Operating Budget - City of Dublin, Ohio
315
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
232 Hotel/Motel Tax
Information Technology Total:0 10,000 10,000 0
80 Police
Contractual Services
713005 Misc. Contract. Serv.0 27,000 2,000 27,000
Contractual Services Total:0 27,000 2,000 27,000
Police Total:0 27,000 2,000 27,000
2021 Operating Budget - City of Dublin, Ohio
316
Parks & Recreation/Community Events 11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
Deputy City Manager/Chief Operating Officer
Parks & Recreation / Community Events
BUDGET SUMMARY:
23240450
Account 701101 provides funding for staffing reflected in Personnel Data and the Notes and
Adjustments.
Account 701103 provides funding for overtime of which approximately 95% occurs in July and
August to support the City’s two largest events.
Account 701104 includes funding for part-time/seasonal staff. There is a decrease due to
removal of seasonal clerical position.
Account 701204 provides funding for uniforms for all staff and for all events volunteers and
participants.
Account 702000 provides funding for staff training and conferences. This account was reduced
due to less travel city-wide.
Account 703100 provides funding for committee and sponsorship meetings.
Account 713004 includes professional services for City-sponsored events including photography,
marketing and marketing services and graphic design; citywide ASCAP and BMI and SEASAC
music licensing; entertainment and activities including fireworks, children’s games, parade
floats, exhibitors, musicians and dancers. Operational services include sound and electrical
professionals, cleaning services, hotels for entertainers, patron shuttle service, rentals including
tents, generators, ice trucks, lights, port-a-johns, stages, tables, chairs, and golf carts. There is
a decrease due to some services that were done in 2020 and can be used for 2021. These
expenses will return in 2021.
Account 713005 includes funding for credit card fees used at events as well as rental of an off-
site storage facility.
Account 714001 provides funding for Alcohol liability policy to cover all DIF fundraising groups.
Account 715001 is used for rental radios and courier services.
Account 715002 includes funds for DIF advertising and an ad buyer. Reduction of print
advertising and relying more on social media platforms.
Account 715003 includes funds for DIF print materials including brochures, tickets and on-site-
guides.
Account 721001 includes general office supplies and paper for signage for events. Plotter paper
and ink is also used by Parks, GIS and other divisions in building.
Account 721002 includes funding for float supplies, prizes, crafts, helium, table coverings,
signage, wristbands and beverages to sell at DIF (which accounts for the majority of the funding
in this account). Beverage sales generate significant offsetting revenue Beverage purchases are
budgeted based on the averages of costs in previous years.
Account 751003 provides funding for committee ceremonial needs, funding for the DIF
scholarship and sustainability efforts. Decrease this year is due to a one-time cost in 2020 to
create a DIF Beverage Server online interactive training.
Account 751012 provides funding for DIF promotional activities. Decrease is due to materials
bought in 2020 that will be used in 21021.
Account 751005 includes funding for DIF volunteer programs.
317
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CITY OF DUBLIN | 2021 | OPERATING BUDGET
Deputy City Manager/Chief Operating Officer
Parks & Recreation / Community Events
BUDGET SUMMARY:
The following four Accounts include budget items from other division that have been
allocated to Community Events. This allocation provides a more complete reflection of the
direct costs associated with Events.
23240210 – Finance
Account 713005 provides funding for an armored car pick-up of cash during the Dublin Irish
Festival (DIF) weekend.
23240330 – Street & Utilities Operations
Account 721002 includes funding for Streets and Utilities for special event materials such as
gravel, barrier walls, cones and freestanding fencing.
23240430 – Park Operations
Account 721002 includes funding to Park Operations for mulch, trash bags and materials needed
for events, and grass seed to repair event turf area after the events.
23250820 - Police
Account 713005 includes funding to Police for private security hired for Independence Day and
DIF events.
The following accounts include budget amounts from the Capital Improvements Program (CIP) for projects to be paid from Hotel / Motel Tax Funds.
23280430 – Park Operations
Account 735005 includes funding for public art maintenance and Dublin Arts Council site renovation.
23280610 – Information Technology
Account 732000 provides funding for technology projects to assist with Community Events.
318
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CITY OF DUBLIN | 2021 | OPERATING BUDGET
Deputy City Manager/Chief Operating Officer
Parks & Recreation / Community Events
Performance Measures:
Note: Since events were not held, numbers are for 2015-2019 only
1. Total Cost of Hours Worked at City Signature Events, all City Employees:
Time includes overtime and regular time for time at events and time spent preparing and
cleaning up from event.
**Pre and post event costs are not calculated for the Dublin Irish Festival.
$61,844
130,449
$253,929
$28,059
$58,237
$108,313
$278,523
$23,362
$55,974
$116,392
$259,215
$26,136
$50,583
$106,102
$202,163
$28,815
$44,476
$86,453
$198,229
$11,500
$0 $50,000 $100,000 $150,000 $200,000 $250,000 $300,000
St Patrick's Day
Independence Day
Dublin Irish Festival
Spooktacular
2015
2016
2017
2018
2019
319
Parks & Recreation/Community Events 11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
Deputy City Manager/Chief Operating Officer
Parks & Recreation / Community Events
Performance Measures:
2. Attendance at the Dublin Irish Festival
This measurement tracks the actual number of people who attend the Dublin Irish Festival.
103,000
100,000
103,000
94,000
100,500
88,000
90,000
92,000
94,000
96,000
98,000
100,000
102,000
104,000
2015 2016 2017 2018 2019
320
Parks & Recreation/Community Events 11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
Deputy City Manager/Chief Operating Officer
Parks & Recreation / Community Events
Performance Measures:
3. Percent of Budgeted Expenditure Recovered per City Signature Event (Cost Recovery with
Staffing)
This measurement tracks the receipts collected (example: ticket sale and sponsorship) vs. the
expenditures (example: entertainment) per event. Each event has different overall goals based on
projected revenue potential. Staffing costs are included, but Irish Festival only includes day of regular
and overtime, not time spent preparing for event.
14%
23%
95%
5%
22%
99%
3%
18%
104%
9%
21%
101%
11%
23%
111%
0%20%40%60%80%100%120%
St Patrick's Day
Independence Day
Dublin Irish Festival
2015
2016
2017
2018
2019
321
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
232 Hotel/Motel Tax
20 Finance
Contractual Services
713005 Misc. Contract. Serv.3,900 4,500 4,500 5,000
Contractual Services Total:3,900 4,500 4,500 5,000
Transfers/Advances
741000 Transfers Expense 165,400 166,460 166,460 0
Transfers/Advances Total:165,400 166,460 166,460 0
Other Charges and Ex
751001 City Sponsored Projects 0 0 0 5,000
754002 Grants/Community Org 0 0 0 200,000
754003 Grants/DAC 0 0 0 518,441
754004 Grants/VDO 0 0 0 173,000
754005 Grant/Bridge Park NCA 0 0 0 125,000
Other Charges and Ex Total:0 0 0 1,021,441
Finance Total:169,300 170,960 170,960 1,026,441
Hotel/Motel Tax Total:169,300 170,960 170,960 1,026,441
2021 Operating Budget - City of Dublin, Ohio
322
Finance/Hotel/Motel Tax Fund 11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
Hotel Motel Tax Fund / Finance
BUDGET SUMMARY:
23240210 – Finance
Account 751001 provides an allocation for City sponsored art projects in the event that a study
or design is initiated by City Council. In most cases, a supplemental appropriation would be
needed to complete the art project.
Account 754002 provides an allocation for grants to community organizations in accordance
with the Hotel/Motel Grant Application Guidelines.
Account 754003 provides funding for distribution with the Dublin Arts Council (DAC) in
accordance with the lease agreement executed for 7125 Riverside Drive.
Account 754005 provides funding for the Bridge Park New Community Authority (NCA) in
accordance with the Bridge Park Development Agreement.
23296220 – Finance
Account 741000 transfers funding for debt service associated with the acquisition and
renovation of the Arts facility located at 7125 Riverside Drive (2020 is the last year of
payments).
323
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324
Court Services / Mayor’s Court Computer 11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
Office of the City Manager / Court Services / Mayor’s Court Computer
STATEMENT OF FUNCTIONS
Ordinance 41-93 authorized the establishment of the Mayor's Court Computer Fund. Revenues
in this fund are derived from fees received in accordance with Substitute Senate Bill 246. This
fund is to be used by Court Services to pay for any operational costs and/or any subsequent
updates for the computerization of the Court office. The City currently assesses a fee of eight
dollars ($8.00) per case; however, Substitute Senate Bill 246 allows the fee to be set as high as
ten dollars ($10.00).
325
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
252 Mayor's Court Computer
10 City Manager
Personal Services
702000 Training/Travel 0 1,750 1,750 875
Personal Services Total:0 1,750 1,750 875
Supplies
721001 Office Supplies 421 500 500 500
724003 Equipment Maintenance 3,600 4,000 4,000 4,000
Supplies Total:4,021 4,500 4,500 4,500
Capital Outlay
731000 Furniture/Equipment 0 8,000 16,000 8,000
Capital Outlay Total:0 8,000 16,000 8,000
City Manager Total:4,021 14,250 22,250 13,375
Mayor's Court Computer Total:4,021 14,250 22,250 13,375
2021 Operating Budget - City of Dublin, Ohio
326
Court Services / Mayor’s Court Computer 11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
Office of the City Manager / Court Services / Mayor’s Court Computer
BUDGET SUMMARY:
25210150
Account 702000 provides funding for technology related training for court staff.
Account 721001 provides funding for computer related supplies.
Account 724003 provides funding for LEADS (Law Enforcement Automated Data System)
user fees.
25280150
Account 731000 includes funding for technology related updates.
327
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328
Permissive Tax Fund 11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
Permissive Tax Fund
STATEMENT OF FUNCTIONS
Funds are received from a $5.00 tax on motor vehicle licenses approved by Franklin County under
the Ohio Revised Code Section 4504.02. Under Ohio Revised Code Section 4504.04, the City can
request funding from Franklin County for individual projects approved by the Franklin County
Engineer's Office and Franklin County Commissioners. Eligible projects must be for roadway
construction or improvements. Additional funds are also received under Ohio Revised Code Section
4504.15 under legislation approved by Franklin and Delaware Counties to increase motor vehicle
license taxes by $5.00 in their respective County. The City receives 50% of revenue generated by
this tax and it is restricted to roadway construction and improvements.
329
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
231 Permissive Tax
30 Public Works
Capital Outlay
735006 Cap Impr Str Maint Proj 774,000 0 0 0
Capital Outlay Total:774,000 0 0 0
Transfers/Advances
742000 Advances Expense 0 100,000 100,000 200,000
Transfers/Advances Total:0 100,000 100,000 200,000
Public Works Total:774,000 100,000 100,000 200,000
Permissive Tax Total:774,000 100,000 100,000 200,000
2021 Operating Budget - City of Dublin, Ohio
330
Permissive Tax Fund 11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
Permissive Tax Fund
BUDGET SUMMARY:
23180320
Account 735006 provides funding for Capital Improvements Program (CIP) projects. In 2019,
$850,000 was appropriated (Ordinance 06-19) for repaving Muirfield Drive between Brand Road
and Glick Road. In the 2021-2025 CIP, the Permissive Tax Fund was not identified as a project
funding source for additional projects.
23197320
Account 742000 provides funding for the repayment of advances.
331
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332
Accrued Leave 11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
Finance/ Accrued Leave Reserve Fund
STATEMENT OF FUNCTIONS
The Ohio Revised Code Section 5705.13 provides for the establishment of reserve funds for certain
purposes, one of which is for the payment of accumulated sick, vacation and compensatory leave
upon termination of employment or retirement. Because the City of Dublin will have a significant
number of long-term employees either reach retirement age or the point of eligibility within either
the Ohio Public Employees Retirement System or the Police/Fire Pension Fund System, the City’s
liability for payments for accrued leave balances is estimated to be substantial beginning in the next
few years. These costs represent a liability accrued over a number of years. In order to prevent a
disproportionate impact of these payments on any one budget yea r, the 2005 budget established a
reserve fund and began deposits into it in anticipation of this liability.
In 2008, the City implemented changes to its leave policies for non-bargaining employees which will
add to the City’s potential liability for conversion of accrued leaves. Beginning in 2009, non-
bargaining employees were eligible for conversion of a portion of accrued sick leave to cash at the
time of any separation in good standing from City employment.
This includes all types of leave accruals and both pensionable and non-pensionable leave amounts.
NOTES AND ADJUSTMENTS:
Contributions to this fund represent a percentage of full-time wages.
Beginning in 2009, the expenditures budgeted in this fund also included an estimate for sick leave
conversions for non-bargaining employees at separation from employment in good standing at any
time. Because sick leave accruals were substantially reduced in 2009, this liability will decline over
time as sick leave balances accrued under the previous, more ge nerous accruals are either used or
converted to payment at separation.
For all City bargaining units, conditions for conversions of accrued sick leave remain contingent on
eligibility for retirement, minimum years of service and any minimum sick leave balance
requirements.
333
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
262 Accrued Leave Reserves
20 Finance
Personal Services
701201 Employee Benefits 7,277 10,000 10,000 0
701205 Accrued Leave Payout 427,256 340,000 405,965 474,250
Personal Services Total:434,533 350,000 415,965 474,250
Finance Total:434,533 350,000 415,965 474,250
Accrued Leave Reserves Total:434,533 350,000 415,965 474,250
2021 Operating Budget - City of Dublin, Ohio
334
Accrued Leave 11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
Finance/ Accrued Leave Reserve Fund
BUDGET SUMMARY:
26210210
Account 701201 provides for Medicare on employee pay-outs.
Account 701205 reflects the estimated payments that will be made for accrued leaves in 2021
based on anticipated retirements. The amount also includes an estimate of conversions at non-
retirement separations based on the revised leave policies for non-bargaining employees
approved in 2008. Un-used appropriations lapse at year-end.
335
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336
Police 11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
Safety / Police
STATEMENT OF FUNCTIONS
Police, under the direction of the Chief of Police, is comprised of three work units: Operations, Support Services,
and Technical Services. The long-term priorities for the Police Department are to:
1.Maintain low levels of crime and disorder in the community
2.Maintain overall public safety in the community
3.Maintain a strong focus on recruiting, retaining and properly deploying personnel
4.Continue to be responsive to the needs, wants, and expectations of the community
5.Continue to provide high level and high quality of service
6.Maintain a strong focus on building partnerships and managing service consolidation to maintain and
maximize high levels of service to the community
7.Prepare to respond and successfully resolve critical incidents, major crimes, and other issues of
community concern
Operations consist of the following sections: Patrol, accident investigation, court liaison, Field Training Officer
(FTO) program, and bicycle patrols. Support Services includes the Detective Section, internal affairs, the
Community Education Unit, Community Impact Unit, and special event security planning. Technical Services
includes the consolidated communications center (NRECC), records section, property room operations,
accreditation and training, technology support, accounting/budgeting and clerical support.
The responsibility of all three bureaus is to support, either directly or indirectly the Department’s mission, goals
and long-term priorities.
Police Department Mission Statement: Dublin Police Department employees are committed to protecting
life, liberty and property.
We will provide the highest level of service and work in partnership with our community to ensure public safety
by focusing on the following core principles;
Vigilant, Ethical and Impartial Enforcement of Law
Critical Incident Preparedness and Response
Crime Prevention, Reduction and Deterrence
Improvement of Traffic Safety
We will remain dedicated to service and committed to excellence, focusing on the following core values:
Professionalism: We are members of an exceptional and highly trained law enforcement organization. Our
conduct and demeanor adhere to the highest standards of personal and organizational excellence.
Integrity: We hold ourselves accountable to the highest level of honesty, truthfulness, and ethical conduct.
Respect: We ensure that all persons are treated with equality, dignity and courtesy.
Commitment: We are dedicated to our Profession, our Community, our Agency and our Mission.
ACCOUNTIVES AND ACTIVITIES
To solve crimes and reduce the incidence of crime
To provide a high level of customer service to the community
To enhance the quality of life in the community
To provide a high level of leadership and advanced training for staff
To utilize proactive policing methods in an effort to reduce the incidence of crime
To reduce the community's traffic crash rate and help to improve overall traffic safety
To develop partnerships with the community in furtherance of our efforts to reduce crime
To respond effectively to neighborhood traffic and crime concerns
337
Police 11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
Safety/ Police
PERSONNEL DATA
POSITION TITLE
Chief of Police
Police Lieutenant (Sworn Bureau Commander)
Technical Services Bureau Commander
Police Sergeant
Police Corporal
Police Officer (2)
Emergency Mgmt Coordinator/Law Enforcement Planner
Civilian Accreditation Manager
Administrative Support III
Records Supervisor
Records Technician II
Records Technician I
Police Property Technician
Communications Technician
Communications Supervisor
Communications Manager
Operations Manager
TOTAL
2020
CURRENT NUMBER
1
2
1
6
9
54
1
1
1
1
3
1
1
29
6
3
1
121
2021
ADOPTED
1
2
1
6
9
54
1
1
1
1
3
1
1
29
6
3
1
121
NOTES AND ADJUSTMENTS:
(2) For 2021, Police request authorization for two (2) additional sworn officer positions (above authorized
staffing) temporarily to allow for future anticipated retirements. Due to the amount of time required
(typically 18 months) to replace a retiring officer with a newly hired, certified, and field trained officer this
practice of hiring ahead has proven crucial to us maintaining staffing levels. Hiring will be contingent on
available funding.
338
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
241 Safety
80 Police
Personal Services
701101 Full Time Salaries/Wages 7,727,772 8,625,970 8,625,970 8,605,242
701103 Overtime Wages 397,929 507,600 507,600 507,600
701201 Employee Benefits 3,274,125 3,904,355 3,904,355 4,010,825
701204 Uniforms and Clothing 154,865 177,100 249,932 177,100
702000 Training/Travel 73,322 100,700 115,695 52,300
703100 Meeting Expenses 8,604 8,500 8,808 8,500
703200 Personnel Planning 500 1,000 1,000 1,000
Personal Services Total:11,637,116 13,325,225 13,413,360 13,362,567
Contractual Services
711001 County Auditor Deductions 6,876 0 0 0
713004 Other Professional Services 8,610 12,500 16,710 12,500
713005 Misc. Contract. Serv.110,205 123,650 126,441 123,650
715001 Communications 6,141 15,000 15,056 15,000
716000 Memberships/Subscriptions 29,167 46,570 61,290 46,570
717001 Rents and Leases 4,634 5,000 6,158 5,000
Contractual Services Total:165,634 202,720 225,656 202,720
Supplies
721001 Office Supplies 8,185 16,000 17,036 16,000
721002 Operating Supplies 83,815 83,675 115,257 83,675
724003 Equipment Maintenance 47,894 79,000 86,212 79,000
Supplies Total:139,895 178,675 218,505 178,675
Capital Outlay
731000 Furniture/Equipment 33,683 21,625 32,300 21,625
Capital Outlay Total:33,683 21,625 32,300 21,625
Other Charges and Ex
751006 DARE Program 3,381 5,000 6,000 5,000
755000 Refunds 0 500 500 500
Other Charges and Ex Total:3,381 5,500 6,500 5,500
Police Total:11,979,709 13,733,745 13,896,321 13,771,087
Safety Total:11,979,709 13,733,745 13,896,321 13,771,087
2021 Operating Budget - City of Dublin, Ohio
Operations
339
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
241 Safety
20 Finance
Contractual Services
711001 County Auditor Deductions 0 18,000 18,000 18,000
Contractual Services Total:0 18,000 18,000 18,000
Finance Total:0 18,000 18,000 18,000
Safety Total:0 18,000 18,000 18,000
2021 Operating Budget - City of Dublin, Ohio
340
Police 11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
Safety/ Police
BUDGET SUMMARY:
Police:
24150820
Account 701101 provides funding for the staffing reflected in the Personnel Data and the
Notes and Adjustments (excluding Communications Technicians, Communication Supervisors and
a Communications Manager).
Account 701103 provides funding for overtime for authorized sworn personnel and for support
services for City special events.
Account 701204 provides funding for uniform allowances and dry cleaning as provided for in the
negotiated FOP contract; also includes funds for uniform replac ements, uniforms for new personnel,
replacement ballistic vests/helmets and first responder kits, uniform needs for the detectives.
Reductions for 2020 includes a decrease in First Responder’s Kits, dry cleaning, and uniform
replacements.
Account 702000 includes funding for career development mandatory and optional training, and
advanced training opportunities for police personnel.
Account 703100 includes funds for awards presentation expenses, team meetings, CALEA meeting
expenses, recruitment, as well as funds for a citizen police academy.
Account 715001 provides funding for walkie/mobile parts and accessories, and COIRS annual fees.
Account 713004 provides funding for hospitalization/medical expenses for arrestees; lab
fees/physicals/handwriting analysis and medication drop off disposals.
Account 724003 provides funding for maintenance agreements for all departmental equipment
including but not limited to the radio system radios and consoles in the Communication Center,
radar and laser repair, and cruiser video system maintenance and repair.
Account 713005 provides funding for services pertaining to the K-9 and other miscellaneous
contractual services (car washes, towing, LEADS online, magnetometer costs for Court and City
Council meetings).
Account 716000 includes funds for various professional memberships/subscriptions for law
enforcement personnel.
Account 721001 includes funding for equipment, ammunition, jail supplies, range supplies, canine
food and supplies, and other miscellaneous operating supplies that are needed.
Account 751006 includes funding for all Drug Abuse Prevention Programs (previously known as
DARE) related supplies and activities.
24180820
Account 731000 includes funding for replacement gas masks and canisters. This account also
provides funding for crash data upgrades/cables and GPS updates.
Finance:
24110290
Account 711001 provides for fees paid to the County Auditors for real estate tax apportionment to
the Safety Fund.
341
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
241 Safety
80 Police
Personal Services
701101 Full Time Salaries/Wages 2,048,097 2,707,570 2,707,570 2,856,500
701103 Overtime Wages 190,335 130,000 130,000 130,000
701201 Employee Benefits 788,989 1,319,405 1,319,405 1,346,541
701204 Uniforms and Clothing 8,748 17,000 24,987 17,000
702000 Training/Travel 27,684 36,000 36,000 16,000
Personal Services Total:3,063,854 4,209,975 4,217,962 4,366,041
Contractual Services
715001 Communications 2,129 4,000 4,000 4,000
716000 Memberships/Subscriptions 35,979 42,500 42,656 42,500
Contractual Services Total:38,108 46,500 46,656 46,500
Supplies
721001 Office Supplies 3,400 6,000 6,055 6,000
721002 Operating Supplies 1,265 2,000 2,000 2,000
724003 Equipment Maintenance 141,190 101,000 102,470 101,000
Supplies Total:145,855 109,000 110,525 109,000
Capital Outlay
731000 Furniture/Equipment 0 2,000 2,000 2,000
Capital Outlay Total:0 2,000 2,000 2,000
Police Total:3,247,816 4,367,475 4,377,143 4,523,541
Safety Total:3,247,816 4,367,475 4,377,143 4,523,541
2021 Operating Budget - City of Dublin, Ohio
Communications - Dispatch
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Safety/ Police
BUDGET SUMMARY:
Communications (Dispatch):
24150841
Account 701101 provides funding for the staffing reflected in the Personnel Data and the Notes and
Adjustments for Communications Technicians, Communication Supervisors and a Communications
Manager only.
Account 701103 provides funding for overtime for Communications staff.
Account 701204 provides funding for uniforms as provided for in the negotiated contract and also
includes funds for uniform replacements and uniforms for new personnel.
Account 702000 includes funding for career development and training.
Account 724003 provides for funding for CAD multi-jurisdictional maintenance, LEADS service
agreement, E911 PSAP equipment maintenance, PulsePoint, FATPOT, WestNet and console raised
floor cleaning.
Account 716000 provides funding for professional memberships, language line subscription, MTUG
Membership and Smart911/RapidSOS subscription.
Account 721001 includes funding for miscellaneous office supplies and public education supplies.
Account 721002 includes funding for miscellaneous operating supplies that are needed.
24150841
Account 731000 includes funding for IDT Response Equipment.
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Safety/ Police
Performance Measures:
1.Number of Reported Thefts from Vehicles:
2.Number of Reported Burglaries/B&E
3.Number of Reported Traffic Accidents
The Police Department collects statistical data on the number of burglaries/breaking & entering, thefts
from vehicles, and traffic crashes to track progress in furtherance of our annual goals. This data
represents the three index measurements that track how successful we are as an agency in reducing
crime and disorder. These goals and index measurements have be en identified as a result of an extensive
goal setting process that involved: citizen survey data from residents, internal staff feedback from police
supervisors, command staff and professional judgment. The crimes measured have a high frequency of
occurrence. Part of the police department’s mission is to partner with the community to address and
reduce their frequency and number. The ultimate goal is to continue to make Dublin a safe place to live,
work, and visit.
66
103 97
61
88
60
176 181
173
195
117
156
0
50
100
150
200
250
Y‐2014 Y‐2015 Y‐2016 Y‐2017 Y‐2018 Y‐2019
Burglaries & Thefts from Vehicles
Series1 Series2 Trendline Burglaries Trendline Theft
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Safety/ Police
Performance Measures:
4.Percent Change in the Number of Reported Thefts from Vehicles
(2014 to 2019)
5.Percent Change in the Number of Reported Burglaries/B&E
(2014 to 2019)
6.Percent Change in the Number of Reported Traffic Accidents
(2014 to 2019)
Year
Percent Change
in Reported
Thefts from
Vehicles
Percent Change in
Reported
Burglaries/B&E
Percent Change
in Reported
Traffic Accidents
2019 33.33% -31.82% 0.45%
2018 -40.00% 44.26% -1.22%
2017 12.72% -37.11% -3.11%
2016 -4.42% -5.83% 1.64%
2015 2.84% 56.06% 14.63%
2014 -18.89% -34.65% 1.39%
800
917
932
903
892 896
700
750
800
850
900
950
Y‐2014 Y‐2015 Y‐2016 Y‐2017 Y‐2018 Y‐2019
Number of Auto Accidents
Total Trendline
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Safety/ Police
Performance Measures:
7.Percent of Citizens who rate overall Police Services as Good or Excellent
(National Citizens Survey)
This measure reflects the perceptions of citizens regarding the services provided by the City of Dublin
Police Department. The department uses this information in various ways such as annual goal setting.
95%92%94%96%
0%
25%
50%
75%
100%
2009 2012 2015 2018
Percent of Citizens Who Rate Overall Police
Services as Good or Excellent
Total
346
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Safety/ Police/Enforcement and Education
STATEMENT OF FUNCTIONS
Ordinance 96-90 authorized the establishment of the Enforcement and Education Fund.
Revenues in this fund are derived from fines received in accordance with §4511.99 of the Ohio
Revised Code. This fund is to be used by the Police to pay those costs it incurs in enforcing
§4511.19 of the Ohio Revised Code, in educating the public of laws governing the operation of a
motor vehicle while under the influence of alcohol, the dangers of operating a motor vehicle while
under the influence of alcohol and other information relating to the operating of a motor vehicle
and the consumption of alcoholic beverages.
347
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
251 Enforcement and Education
80 Police
Personal Services
701103 Overtime Wages 0 2,000 2,000 2,000
701201 Employee Benefits 0 420 420 450
Personal Services Total:0 2,420 2,420 2,450
Capital Outlay
731000 Furniture/Equipment 13,791 0 0 0
Capital Outlay Total:13,791 0 0 0
Police Total:13,791 2,420 2,420 2,450
Enforcement and Education Total:13,791 2,420 2,420 2,450
2021 Operating Budget - City of Dublin, Ohio
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Safety/ Police /Enforcement and Education
BUDGET SUMMARY:
25150800
Account 701103 and 701201 provides funds for overtime for personnel to conduct OVI
enforcement.
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Safety / Police / Law Enforcement Trust Fund
STATEMENT OF FUNCTIONS
Ordinance 94-90 authorized the establishment of the Law Enforcement Trust Fund. Revenues in
the fund are derived from contraband property seizures in accordance with §2981.13 of the Ohio
Revised Code. This fund is to be used to pay the costs of prolonged or complex investigations or
prosecutions, to provide reasonable technical training or expertise, to provide matching funds to
obtain federal grants to aid law enforcement, or for other law enforcement purposes that City
Council determines to be appropriate.
351
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
242 Law Enforcement
80 Police
Contractual Services
713005 Misc. Contract. Serv.1,324 0 0 0
Contractual Services Total:1,324 0 0 0
Capital Outlay
731000 Furniture/Equipment 4,960 7,000 15,640 7,000
Capital Outlay Total:4,960 7,000 15,640 7,000
Police Total:6,284 7,000 15,640 7,000
Law Enforcement Total:6,284 7,000 15,640 7,000
2021 Operating Budget - City of Dublin, Ohio
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Safety / Police / Law Enforcement Trust Fund
BUDGET SUMMARY:
24250820
Account 731005 provides fees to the County courts and prosecutor’s offices (funds are not
appropriated until needed).
24280820
Account 731000 provides funding for training and equipment for forensic investigation of
computers.
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Safety / Police/ Wireless 9-1-1 Fund
STATEMENT OF FUNCTIONS
Ohio Revised Code (ORC) §128.42 establishes a $0.50 per month user fee on every wireless
phone bill to reimburse local public safety answering points for costs associated with receiving 9-
1-1 calls placed from wireless telephones. As directed by ORC §128.55, the Wireless 9-1-1
Governmental Assistance Fund is administered by the Franklin County Commissioners, with funds
disbursed in accordance with the formula set by the local 9 -1 -1 Planning Committee. To facilitate
disbursement, local agencies are required to enter into intergovernmental agreements. In
February 2017, the City of Dublin entered into an agreement with the Franklin County
Commissioners for the disbursement of these funds.
Disbursements received from the Wireless 9-1-1 Governmental Assistance Fund must be used in
accordance with ORC §128.57, which includes those costs incurred in the designing, upgrading,
purchasing and maintaining equipment as well as the training of staff who answer wireless 9-1-1
calls. Disbursements received may be use for personnel costs, once all equipment purchases are
completed.
355
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
244 Wireless 9-1-1 System
80 Police
Supplies
724003 Equipment Maintenance 0 46,820 46,820 46,820
Supplies Total:0 46,820 46,820 46,820
Transfers/Advances
741000 Transfers Expense 80,000 80,000 80,000 80,000
Transfers/Advances Total:80,000 80,000 80,000 80,000
Police Total:80,000 126,820 126,820 126,820
Wireless 9-1-1 System Total:80,000 126,820 126,820 126,820
2021 Operating Budget - City of Dublin, Ohio
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Safety / Police/ Wireless 9-1-1 Fund
BUDGET SUMMARY:
24410820
Account 724003 provides funding for the maintenance agreement on NG911 system.
24496820
Account 741000 utilized to transfer funds to reimburse the Safety Fund for allowable
expenses including eligible personnel expenditures.
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5 | Debt Service Funds
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Debt Service
STATEMENT OF FUNCTIONS
These Funds reflect the cost of paying the principal and interest on various outstanding bond and
note issues. Sources of funding include transfers from the Capital Improvements Tax Fund and
various Tax Increment Financing Funds.
NOTES AND ADJUSTMENTS:
Budget requests for debt service payments reflect debt service obligations for both long-term and
short-term debt issued by the City, as well as special assessment debt. The City maintains un-voted
general obligation bonds, un-voted special assessment bonds which roll-off in 2021, and voted
general obligations bonds which roll-off in 2020.
The debt service payments for Water and Sewer Fund obligations are budgeted as debt service
payments directly in the Water and Sewer Funds instead of transferring the money to the General
Obligation Debt Service Fund and reflecting the debt payments in that Fund.
361
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
310 General Debt Service
20 Finance
Debt Service
761001 Debt Issuance Costs 3,888 5,000 611,740 0
762002 Principal- Parks Programs 442,000 694,400 692,860 1,441,000
762003 Principal- Transportation 7,860,161 6,797,889 6,132,889 6,268,500
762004 Principal- Land and Buildings 1,602,647 963,525 1,628,525 730,000
763003 Interest- Parks Program 147,054 1,216,305 1,216,305 718,000
763004 Interest- Transportation 3,714,113 4,692,566 3,835,046 4,475,000
763005 Interest- Land and Buildings 1,385,597 506,290 1,363,810 480,000
Debt Service Total:15,155,459 14,875,975 15,481,175 14,112,500
Finance Total:15,155,459 14,875,975 15,481,175 14,112,500
General Debt Service Total:15,155,459 14,875,975 15,481,175 14,112,500
2021 Operating Budget - City of Dublin, Ohio
362
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
311 Econ Development Bond Retirmnt
20 Finance
Debt Service
762004 Principal- Land and Buildings 695,000 730,000 730,000 765,000
763005 Interest- Land and Buildings 1,375,906 1,341,160 1,341,160 1,304,800
Debt Service Total:2,070,906 2,071,160 2,071,160 2,069,800
Finance Total:2,070,906 2,071,160 2,071,160 2,069,800
Econ Development Bond Retirmnt Total:2,070,906 2,071,160 2,071,160 2,069,800
2021 Operating Budget - City of Dublin, Ohio
363
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
322 2001 S.A. Debt Service
20 Finance
Contractual Services
711001 County Auditor Deductions 201 450 450 450
Contractual Services Total:201 450 450 450
Debt Service
762003 Principal- Transportation 115,955 122,310 122,310 81,110
763004 Interest- Transportation 11,669 7,015 7,015 2,750
Debt Service Total:127,624 129,325 129,325 83,860
Finance Total:127,825 129,775 129,775 84,310
2001 S.A. Debt Service Total:127,825 129,775 129,775 84,310
2021 Operating Budget - City of Dublin, Ohio
364
6 | Capital Project Funds
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STATEMENT OF FUNCTIONS
This fund was created by City Council for the express purpose of the purchase of equipment, apparatus,
property, construction of buildings, structures, roads and other public improvements as needed. City
income tax collections are directly credited to this fund each year in accordance with Ordinance No. 17-
87. Additional revenue is provided by real estate taxes, transfers from the General Fund, and interest
income.
NOTES AND ADJUSTMENTS
The Five-year Capital Improvements Program (CIP) establishes the City’s blueprint for investments in its
capital infrastructure. The CIP is used as a tool to help ensure the City’s long and short -term capital
investments are made in the context of careful consideration of the City’s needs as well as the resources
available to fund all projects. A complete copy of the document is available on-line on the City’s website
at dublinohiousa.gov/economic-development/capital-improvements-program.
The financial guidelines used in the preparation of the CIP provide assurances that the City can meet, in
a full and timely manner, both its debt service obligations and all other obligations competing for the
available resources. It is the City’s objective to complete as many needed capital improvement projects
as financially possible while maintaining flexibility and the ability to adapt to changes as they occur.
The five-Year CIP and the Annual Operating Budget are two critical documents prepared annually.
The relationship between these two documents is summarized by the following points:
Five-Year CIP
• Represents a long-term financial plan, including funding sources.
• Establishes priorities and serves as a planning document or blueprint for the City’s investment in
capital infrastructure.
• Provides a breakdown of major project costs and phasing, including design costs.
• Does not appropriate money. The Operating Budget is the document which authorizes the actual
funding authority for the capital projects.
Operating Budget – Annual CIP Budget
• Appropriates money to implement the first year of the Five-Year CIP.
• Appropriates money to implement a “phase of a major, multi-year project.”
• Appropriates money for capital maintenance expenditures, including those of a continuing nature
(i.e. fleet and equipment replacement, computers, etc.).
Project Prioritization
In developing prioritization of projects, several elements are taken into consideration:
City Council’s goals, both past and present.
Findings included in the Economic Development Strategy.
Commitments made by the City in agreements.
Bi-Annual Community Survey results.
Input from Citizen Committees and economic development opportunities.
Using these guidelines resulted in the list of projects to be funded that are focused towards needed
infrastructure improvements such as road and utility needs.
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Impact of Capital Investments on the Operating Budget
The City’s Operating Budget covers a one-year time period, whereas the City’s CIP covers a five-year
period. While the CIP is prepared and approved separately from the Operating Budget, staff take into
consideration the impact of the upcoming year’s capital projects on the departmental operations,
including the maintenance and upkeep of the assets.
When debt financing is used to fund capital projects, the principal and interest payments are included
as expenditures in the Operating Budget.
The City has taken further steps to evaluate the impact of capital assets on the operating budget by
adding an Infrastructure Asset Manager Engineer to its staff. This position is responsible for
implementing and managing strategies in sustaining public infrastructure assets, with the fundamental
goal to preserve and extend the service life of long-term infrastructure assets. In the course of
inventorying and inspecting these assets, routine maintenance schedules will be established which will
help the City to better understand the annual operating costs or additional savings related to the City’s
infrastructure assets, both existing and new additions. This will assist the City in better quantifying
impacts of capital expenditures on the operating budget in future years.
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Notable CIP Impacts on the Operating Budget (On-Going Expenses)
(MUNIS)
Project
No. Project Description
2019
Budgeted
Operating
Cost
2020
Budgeted
Operating
Cost
2021
Budgeted
Operating
Cost Notes
ET003 US33/SR161/Post
Road Interchange $155,000 $195,000 $ 80,000
Contracted landscape
maintenance. (Cost
reduced in 2021 due to
maturity of landscape.)
GR132 Scioto Pedestrian
Bridge N/A $ 50,000 $ 50,000 Lighting program and
operations.
GR133 Riverside Crossing
Park $110,000 $110,000 $110,000 Increased cost of
contracted landscape
maintenance service.
ET168 Bridge Street Parking
Garages N/A $ 50,000 $ 50,000 Parking management
implementation.
Riverside Crossing Park (under construction – October 2020) and the Scioto Pedestrian Bridge. Click on the link to go to live
camera from the project site.
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Summary of CIP Financial Guidelines
There are several key guidelines the City utilized in determining the fiscal capacity to complete capital
projects over the next five years. These are summarized as follows:
The five-year plan will be updated annually.
25 percent of the City’s two percent income tax revenue shall be made available to fund capital
improvements. This allocation is in accordance with Ordinance No. 17-87 and the ballot language
approved by the voters in November 1987.
Of the 25 percent of the total income tax revenues which are utilized for capital improvements,
60 percent of that amount will be allocated to fund long-term debt, and 40 percent to fund
projects and capital expenses on a cash basis. This allocation is in accordance with Ordinance
No. 31-16. The reasons for this guideline are:
a)It is important to stress that funding projects with long-term debt obligates the use of
public funds for the next 20 years in most cases. The more long-term debt which is incurred
now significantly reduces the options available to future City Councils to fund needed projects.
b)The City has determined that paying cash for projects where financially possible (pay-as-
you-go financing) will increase our flexibility in the future. In utilizing pay-as-you-go financing,
revenue projections and estimated fund balances will be reviewed and evaluated to assure that
sufficient reserves are maintained.
c)It is not economical to issue debt for some projects.
d)The estimated life of some projects does not meet the criteria to issue long-term debt.
The City’s largest revenue source for operations is income tax revenue. This source comprises
over 90% of the City’s General Fund operating revenues. Therefore, it is one of the City’s key
economic indicators that is reviewed when determining the level of growth for the upcoming
year.
To the degree that the income tax revenue rate of growth exceeds projections in any given year,
the excess revenue should be utilized to fund projects on a cash basis the following year or to
reduce the amount of debt on projects identified to be financed with debt proceeds.
The availability of adequate financial reserves or balances that can be used to address unforeseen
contingencies or take advantage of opportunities is a critical element in evaluating financial
strength. Another key financial indicator for the City is its’ General Fund balance. The City’s
policy is to maintain a year-end balance equal to or greater than 50% of the General Fund
expenditures, including operating transfers. This balance is in accordance with Ordinance No. 32-
16. This level of fund balance is necessary as we continue funding major improvements
throughout the City. We will continue to make significant advances from the General Fund to
various TIF funds for infrastructure improvements throughout the City. This allows the City to
take advantage of opportunities as they arise and fund infrastructure improvements before TIF
revenues are generated. The expectation is that these advances will be repaid to the General
Fund over the 30-year life of each TIF.
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Since a portion of the debt outstanding and future capital improvements are utility (water and
sewer) related, the systems' user fees and capacity charges (tap permits) will continue to be
evaluated. Water related improvements will be programmed based on the Water Fund's available
cash reserves and estimated annual revenues. Every effort will be made to structure the debt
service obligations for utility infrastructure improvements in such a manner as to utilize the Sewer
Fund and Water Fund available cash reserves and estimated annual revenues to the fullest and
thereby reducing or eliminating the dependency on income tax revenues. The goal in the Water
and Sewer funds has been to maintain fund balances equal to approximately 25% of the total
value of each system.
In 2021, approximately 80% of the property tax revenue from the City’s “inside millage” will be
allocated to the Capital Improvements Tax Fund.
The property tax revenue from the City’s “inside millage” (1.75 mills) was allocated 100% to the
Parkland Acquisition Fund from 2001-2006. From 2007-2009, the City began allocating .95 mills
of the total 1.75 mills to the Parkland Acquisition Fund with the remaining .80 mills allocated to
the Capital Improvements Tax Fund. As part of the 2010-2014 CIP process, Council approved
allocating 1.40 mills to the Capital Improvements Tax Fund and .35 mills to the Parkland
Acquisition Fund. Recognizing the benefits and flexibility of allocating more of the City’s “inside
millage” to the Capital Improvements Tax Fund, Council has continued to approve, with each
year’s CIP, the same allocation. This allocation is reviewed during the CIP process each year and
can be reallocated if City Council deems it appropriate.
Pursuant to the City’s Debt Policy (Ordinance No. 37-19), the maximum amount of debt service
(including existing TIF supported and proposed new debt) shall not exceed 90% of the allocation
of income tax revenue allocated to pay debt service.
As a matter of general policy, the City will do the following in order to be able to fund additional
projects needed to serve the citizens of Dublin:
a)Pursue federal, state and local assistance in the form of grants, low interest loans,
cost-sharing, etc.
b)Utilize assessment procedures for projects which have a reasonably well defined
group of beneficiaries and which legally lend themselves to this type of financing.
c)Look increasingly at ways to obtain revenue through user fees as a means to fund
capital projects or as a way to free-up other income tax dollars so that they can
be used to fund capital projects.
d)Utilize, where appropriate, economic development incentives such as tax
increment financing.
As projects are proposed for funding, the statutory debt limitations will be reviewed to ensure
compliance.
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The five-year program provides for significant capital programming. The programming of projects needs
to be distributed over the five-year period so that as we update our capital program each year, we can
evaluate current conditions, including the capital needs, revenue growth, and respond to new priorities.
Transfers and Advances
The majority of the funding programmed for transfers is for debt service obligations on capital projects
financed by long-term debt. The advances programmed are based on projects programmed in the
2021-2025 CIP that have been identified as infrastructure projects benefiting the reflected TIFs.
Debt
Debt proceeds for construction projects (with the exception of sewer and water projects) are posted to
the Capital Construction Fund (404) and tracked through that Fund.
Bridge Park public parking garage (funded by the Bridge Park TIF).
Parking options in Bridge Park.
372
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
401 Capital Improvements Tax
10 City Manager
Capital Outlay
732000 Information Technology 0 0 0 1,885,000
Capital Outlay Total:0 0 0 1,885,000
City Manager Total:0 0 0 1,885,000
20 Finance
Contractual Services
711001 County Auditor Deductions 40,353 46,000 46,000 46,500
Contractual Services Total:40,353 46,000 46,000 46,500
Capital Outlay
735001 Cap Impr Land and Land Impr 18,730 0 0 0
736000 Cap Impr Other Projects 300,269 470,000 1,103,677 950,000
737000 Cap Impr Contingencies 0 250,000 250,000 250,000
Capital Outlay Total:318,999 720,000 1,353,677 1,200,000
Transfers/Advances
741000 Transfers Expense 6,175,039 7,507,635 5,655,635 5,713,050
742000 Advances Expense 400,000 350,000 350,000 0
Transfers/Advances Total:6,575,039 7,857,635 6,005,635 5,713,050
Finance Total:6,934,391 8,623,635 7,405,312 6,959,550
30 Public Works
Capital Outlay
734004 Other Equipment 1,106,345 1,355,000 2,106,919 1,140,000
735002 Cap Impr Build & Other Struct 976,009 2,710,000 12,920,734 1,010,000
735004 Cap Impr New Str Const/Eng Ser 11,483 0 141,498 520,000
735006 Cap Impr Str Maint Proj 10,152,948 28,865,000 19,783,585 31,585,000
735010 Cap Impr Storm Sewer Imp 717,698 2,065,000 2,495,256 975,000
Capital Outlay Total:12,964,484 34,995,000 37,447,992 35,230,000
Public Works Total:12,964,484 34,995,000 37,447,992 35,230,000
2021 Operating Budget - City of Dublin, Ohio
373
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
401 Capital Improvements Tax
40 Parks and Recreation
Capital Outlay
735005 Cap Impr Park & Bikewy Impr 2,111,796 1,710,000 7,286,087 2,685,000
Capital Outlay Total:2,111,796 1,710,000 7,286,087 2,685,000
Parks and Recreation Total:2,111,796 1,710,000 7,286,087 2,685,000
60 Information Technology
Capital Outlay
732000 Information Technology 1,350,457 1,865,000 2,683,198 0
Capital Outlay Total:1,350,457 1,865,000 2,683,198 0
Information Technology Total:1,350,457 1,865,000 2,683,198 0
80 Police
Capital Outlay
734001 Police Capital Equipment 784,987 870,000 940,195 215,000
Capital Outlay Total:784,987 870,000 940,195 215,000
Police Total:784,987 870,000 940,195 215,000
Capital Improvements Tax Total:24,146,114 48,063,635 55,762,784 46,974,550
2021 Operating Budget - City of Dublin, Ohio
374
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
404 Capital Improvement Constructi
20 Finance
Contractual Services
713005 Misc. Contract. Serv.5,048 12,000 12,000 0
Contractual Services Total:5,048 12,000 12,000 0
Transfers/Advances
741000 Transfers Expense 1,083,000 0 0 0
742000 Advances Expense 0 0 14,000,000 0
Transfers/Advances Total:1,083,000 0 14,000,000 0
Debt Service
761001 Debt Issuance Costs 0 170,000 170,000 0
Debt Service Total:0 170,000 170,000 0
Finance Total:1,088,048 182,000 14,182,000 0
30 Public Works
Contractual Services
713004 Other Professional Services 114,065 0 110,579 0
Contractual Services Total:114,065 0 110,579 0
Capital Outlay
735002 Cap Impr Build & Other Struct 4,145,558 0 0 0
735004 Cap Impr New Str Const/Eng Ser 1,854,528 0 332,144 0
735006 Cap Impr Str Maint Proj 5,230,277 0 3,663,246 0
Capital Outlay Total:11,230,363 0 3,995,390 0
Public Works Total:11,344,428 0 4,105,968 0
40 Parks and Recreation
Capital Outlay
735005 Cap Impr Park & Bikewy Impr 1,866,157 6,000,000 20,846,259 5,700,000
Capital Outlay Total:1,866,157 6,000,000 20,846,259 5,700,000
Parks and Recreation Total:1,866,157 6,000,000 20,846,259 5,700,000
Capital Improvement Constructi Total:14,298,633 6,182,000 39,134,228 5,700,000
2021 Operating Budget - City of Dublin, Ohio
375
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
409 Recreation Capital Improvement
20 Finance
Transfers/Advances
741000 Transfers Expense 0 800,000 0 0
Transfers/Advances Total:0 800,000 0 0
Finance Total:0 800,000 0 0
Recreation Capital Improvement Total:0 800,000 0 0
2021 Operating Budget - City of Dublin, Ohio
376
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
412 TIF Woerner-Temple
20 Finance
Contractual Services
711001 County Auditor Deductions 1,931 3,000 3,000 2,000
Contractual Services Total:1,931 3,000 3,000 2,000
Transfers/Advances
741000 Transfers Expense 455,600 0 0 0
742000 Advances Expense 0 170,000 170,000 170,000
Transfers/Advances Total:455,600 170,000 170,000 170,000
Finance Total:457,531 173,000 173,000 172,000
TIF Woerner-Temple Total:457,531 173,000 173,000 172,000
2021 Operating Budget - City of Dublin, Ohio
377
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
415 TIF Ruscilli
20 Finance
Contractual Services
711001 County Auditor Deductions 6,092 7,800 7,800 7,800
Contractual Services Total:6,092 7,800 7,800 7,800
Transfers/Advances
741000 Transfers Expense 0 55,000 55,000 1,037,400
Transfers/Advances Total:0 55,000 55,000 1,037,400
Finance Total:6,092 62,800 62,800 1,045,200
TIF Ruscilli Total:6,092 62,800 62,800 1,045,200
2021 Operating Budget - City of Dublin, Ohio
378
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
416 TIF Pizzuti
20 Finance
Contractual Services
711001 County Auditor Deductions 8,043 14,000 14,000 10,000
Contractual Services Total:8,043 14,000 14,000 10,000
Transfers/Advances
741000 Transfers Expense 0 64,480 64,480 500,015
Transfers/Advances Total:0 64,480 64,480 500,015
Finance Total:8,043 78,480 78,480 510,015
TIF Pizzuti Total:8,043 78,480 78,480 510,015
2021 Operating Budget - City of Dublin, Ohio
379
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
419 TIF Thomas/Kohler
20 Finance
Contractual Services
711001 County Auditor Deductions 8,545 9,000 9,000 9,000
Contractual Services Total:8,545 9,000 9,000 9,000
Transfers/Advances
741000 Transfers Expense 158,700 159,715 159,715 0
742000 Advances Expense 250,000 1,300,000 1,300,000 800,000
Transfers/Advances Total:408,700 1,459,715 1,459,715 800,000
Finance Total:417,245 1,468,715 1,468,715 809,000
30 Public Works
Contractual Services
713004 Other Professional Services 91,337 0 187,528 0
Contractual Services Total:91,337 0 187,528 0
Capital Outlay
735004 Cap Impr New Str Const/Eng Ser 0 0 0 2,500,000
Capital Outlay Total:0 0 0 2,500,000
Public Works Total:91,337 0 187,528 2,500,000
TIF Thomas/Kohler Total:508,582 1,468,715 1,656,243 3,309,000
2021 Operating Budget - City of Dublin, Ohio
380
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
421 TIF McKitrick Project
20 Finance
Contractual Services
711001 County Auditor Deductions 9,029 15,000 15,000 12,000
Contractual Services Total:9,029 15,000 15,000 12,000
Transfers/Advances
741000 Transfers Expense 1,108,887 1,080,320 1,080,320 1,097,125
Transfers/Advances Total:1,108,887 1,080,320 1,080,320 1,097,125
Finance Total:1,117,916 1,095,320 1,095,320 1,109,125
TIF McKitrick Project Total:1,117,916 1,095,320 1,095,320 1,109,125
2021 Operating Budget - City of Dublin, Ohio
381
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
425 TIF Perimeter Center
20 Finance
Contractual Services
711001 County Auditor Deductions 5,170 6,200 6,200 6,200
Contractual Services Total:5,170 6,200 6,200 6,200
Finance Total:5,170 6,200 6,200 6,200
30 Public Works
Contractual Services
713004 Other Professional Services 0 300,000 307,331 0
Contractual Services Total:0 300,000 307,331 0
Capital Outlay
735004 Cap Impr New Str Const/Eng Ser 0 0 950,000 3,100,000
Capital Outlay Total:0 0 950,000 3,100,000
Public Works Total:0 300,000 1,257,331 3,100,000
TIF Perimeter Center Total:5,170 306,200 1,263,531 3,106,200
2021 Operating Budget - City of Dublin, Ohio
382
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
426 TIF Rings Road
20 Finance
Contractual Services
711001 County Auditor Deductions 3,571 5,000 5,000 5,000
Contractual Services Total:3,571 5,000 5,000 5,000
Transfers/Advances
741000 Transfers Expense 279,400 281,185 281,185 0
Transfers/Advances Total:279,400 281,185 281,185 0
Finance Total:282,971 286,185 286,185 5,000
TIF Rings Road Total:282,971 286,185 286,185 5,000
2021 Operating Budget - City of Dublin, Ohio
383
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
431 TIF Perimeter West
20 Finance
Contractual Services
711001 County Auditor Deductions 16,731 45,000 45,000 25,000
Contractual Services Total:16,731 45,000 45,000 25,000
Transfers/Advances
741000 Transfers Expense 1,251,008 980,970 980,970 661,200
Transfers/Advances Total:1,251,008 980,970 980,970 661,200
Finance Total:1,267,739 1,025,970 1,025,970 686,200
30 Public Works
Contractual Services
713004 Other Professional Services 0 850,000 1,300,000 312,500
Contractual Services Total:0 850,000 1,300,000 312,500
Capital Outlay
735004 Cap Impr New Str Const/Eng Ser 136,865 0 5,049 0
Capital Outlay Total:136,865 0 5,049 0
Public Works Total:136,865 850,000 1,305,049 312,500
TIF Perimeter West Total:1,404,604 1,875,970 2,331,019 998,700
2021 Operating Budget - City of Dublin, Ohio
384
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
432 TIF Upper Metro Place
20 Finance
Contractual Services
711001 County Auditor Deductions 5,958 6,500 6,500 6,500
Contractual Services Total:5,958 6,500 6,500 6,500
Transfers/Advances
741000 Transfers Expense 2,081,506 1,958,300 1,958,300 519,400
Transfers/Advances Total:2,081,506 1,958,300 1,958,300 519,400
Finance Total:2,087,464 1,964,800 1,964,800 525,900
30 Public Works
Contractual Services
713004 Other Professional Services 0 0 127,544 0
Contractual Services Total:0 0 127,544 0
Capital Outlay
735004 Cap Impr New Str Const/Eng Ser 1,043,464 0 1,611,759 0
Capital Outlay Total:1,043,464 0 1,611,759 0
Public Works Total:1,043,464 0 1,739,303 0
TIF Upper Metro Place Total:3,130,928 1,964,800 3,704,103 525,900
2021 Operating Budget - City of Dublin, Ohio
385
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
433 TIF Rings/Frantz
20 Finance
Contractual Services
711001 County Auditor Deductions 4,499 5,000 5,000 5,000
Contractual Services Total:4,499 5,000 5,000 5,000
Transfers/Advances
741000 Transfers Expense 0 0 1,600,000 250,000
742000 Advances Expense 0 500,000 500,000 600,000
Transfers/Advances Total:0 500,000 2,100,000 850,000
Finance Total:4,499 505,000 2,105,000 855,000
30 Public Works
Contractual Services
713004 Other Professional Services 56,915 0 42,904 0
Contractual Services Total:56,915 0 42,904 0
Capital Outlay
735004 Cap Impr New Str Const/Eng Ser 706,516 610,000 652,266 0
Capital Outlay Total:706,516 610,000 652,266 0
Public Works Total:763,431 610,000 695,170 0
TIF Rings/Frantz Total:767,930 1,115,000 2,800,170 855,000
2021 Operating Budget - City of Dublin, Ohio
386
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
436 TIF Historic Dublin Parking
20 Finance
Contractual Services
711001 County Auditor Deductions 833 1,000 1,000 1,000
Contractual Services Total:833 1,000 1,000 1,000
Transfers/Advances
741000 Transfers Expense 0 75,000 75,000 75,000
742000 Advances Expense 83,500 0 0 0
Transfers/Advances Total:83,500 75,000 75,000 75,000
Finance Total:84,333 76,000 76,000 76,000
TIF Historic Dublin Parking Total:84,333 76,000 76,000 76,000
2021 Operating Budget - City of Dublin, Ohio
387
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
441 TIF Emerald Parkway Phase 8
20 Finance
Transfers/Advances
741000 Transfers Expense 0 480,425 480,425 481,500
Transfers/Advances Total:0 480,425 480,425 481,500
Finance Total:0 480,425 480,425 481,500
30 Public Works
Capital Outlay
735004 Cap Impr New Str Const/Eng Ser 28,311 0 217,356 0
Capital Outlay Total:28,311 0 217,356 0
Public Works Total:28,311 0 217,356 0
TIF Emerald Parkway Phase 8 Total:28,311 480,425 697,781 481,500
2021 Operating Budget - City of Dublin, Ohio
388
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
442 TIF Perimeter Loop
20 Finance
Contractual Services
711001 County Auditor Deductions 412 600 600 600
Contractual Services Total:412 600 600 600
Transfers/Advances
742000 Advances Expense 35,000 30,000 30,000 30,000
Transfers/Advances Total:35,000 30,000 30,000 30,000
Finance Total:35,412 30,600 30,600 30,600
TIF Perimeter Loop Total:35,412 30,600 30,600 30,600
2021 Operating Budget - City of Dublin, Ohio
389
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
443 TIF Tartan West
20 Finance
Contractual Services
711001 County Auditor Deductions 11,979 15,000 15,000 15,000
713005 Misc. Contract. Serv.0 0 0 191,550
Contractual Services Total:11,979 15,000 15,000 206,550
Transfers/Advances
742000 Advances Expense 1,650,000 0 0 850,000
Transfers/Advances Total:1,650,000 0 0 850,000
Finance Total:1,661,979 15,000 15,000 1,056,550
30 Public Works
Capital Outlay
735006 Cap Impr Str Maint Proj 2,990 0 0 0
Capital Outlay Total:2,990 0 0 0
Public Works Total:2,990 0 0 0
TIF Tartan West Total:1,664,969 15,000 15,000 1,056,550
2021 Operating Budget - City of Dublin, Ohio
390
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
444 TIF Shamrock Blvd.
20 Finance
Contractual Services
711001 County Auditor Deductions 607 750 750 750
Contractual Services Total:607 750 750 750
Transfers/Advances
742000 Advances Expense 50,000 50,000 50,000 50,000
Transfers/Advances Total:50,000 50,000 50,000 50,000
Finance Total:50,607 50,750 50,750 50,750
TIF Shamrock Blvd. Total:50,607 50,750 50,750 50,750
2021 Operating Budget - City of Dublin, Ohio
391
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
446 TIF River Ridge
20 Finance
Contractual Services
711001 County Auditor Deductions 1,095 1,250 1,250 1,250
Contractual Services Total:1,095 1,250 1,250 1,250
Transfers/Advances
741000 Transfers Expense 137,850 137,480 137,480 135,300
742000 Advances Expense 50,000 0 0 0
Transfers/Advances Total:187,850 137,480 137,480 135,300
Finance Total:188,945 138,730 138,730 136,550
TIF River Ridge Total:188,945 138,730 138,730 136,550
2021 Operating Budget - City of Dublin, Ohio
392
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
447 TIF Lifetime Fitness
20 Finance
Contractual Services
711001 County Auditor Deductions 1,524 1,750 1,750 1,750
Contractual Services Total:1,524 1,750 1,750 1,750
Transfers/Advances
741000 Transfers Expense 100,000 0 0 0
742000 Advances Expense 200,000 0 0 0
Transfers/Advances Total:300,000 0 0 0
Finance Total:301,524 1,750 1,750 1,750
TIF Lifetime Fitness Total:301,524 1,750 1,750 1,750
2021 Operating Budget - City of Dublin, Ohio
393
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
449 TIF Irelan Place
20 Finance
Contractual Services
711001 County Auditor Deductions 90 200 200 200
Contractual Services Total:90 200 200 200
Transfers/Advances
742000 Advances Expense 3,500 28,937 14,937 2,000
Transfers/Advances Total:3,500 28,937 14,937 2,000
Finance Total:3,590 29,137 15,137 2,200
TIF Irelan Place Total:3,590 29,137 15,137 2,200
2021 Operating Budget - City of Dublin, Ohio
394
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
450 TIF Shier Rings Road
20 Finance
Contractual Services
711001 County Auditor Deductions 76 250 250 250
Contractual Services Total:76 250 250 250
Transfers/Advances
741000 Transfers Expense 150,000 0 0 0
Transfers/Advances Total:150,000 0 0 0
Finance Total:150,076 250 250 250
TIF Shier Rings Road Total:150,076 250 250 250
2021 Operating Budget - City of Dublin, Ohio
395
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
452 TIF Bridge and High Street
20 Finance
Contractual Services
711001 County Auditor Deductions 1,274 1,500 1,500 1,500
Contractual Services Total:1,274 1,500 1,500 1,500
Transfers/Advances
741000 Transfers Expense 0 150,000 150,000 150,000
742000 Advances Expense 150,000 0 0 0
Transfers/Advances Total:150,000 150,000 150,000 150,000
Finance Total:151,274 151,500 151,500 151,500
TIF Bridge and High Street Total:151,274 151,500 151,500 151,500
2021 Operating Budget - City of Dublin, Ohio
396
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
453 TIF Dublin Methodist Hospital
20 Finance
Contractual Services
711001 County Auditor Deductions 1,833 2,000 2,000 3,100
Contractual Services Total:1,833 2,000 2,000 3,100
Finance Total:1,833 2,000 2,000 3,100
TIF Dublin Methodist Hospital Total:1,833 2,000 2,000 3,100
2021 Operating Budget - City of Dublin, Ohio
397
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
454 TIF Kroger Centre
20 Finance
Contractual Services
711001 County Auditor Deductions 2,816 4,000 4,000 4,000
Contractual Services Total:2,816 4,000 4,000 4,000
Transfers/Advances
741000 Transfers Expense 230,000 0 0 0
Transfers/Advances Total:230,000 0 0 0
Finance Total:232,816 4,000 4,000 4,000
TIF Kroger Centre Total:232,816 4,000 4,000 4,000
2021 Operating Budget - City of Dublin, Ohio
398
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
455 TIF Frantz/Dublin Road
30 Public Works
Contractual Services
713004 Other Professional Services 0 0 98,641 0
Contractual Services Total:0 0 98,641 0
Public Works Total:0 0 98,641 0
TIF Frantz/Dublin Road Total:0 0 98,641 0
2021 Operating Budget - City of Dublin, Ohio
399
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
456 TIF Delta Energy
20 Finance
Contractual Services
711001 County Auditor Deductions 277 600 600 600
Contractual Services Total:277 600 600 600
Transfers/Advances
742000 Advances Expense 25,000 30,000 30,000 20,000
Transfers/Advances Total:25,000 30,000 30,000 20,000
Finance Total:25,277 30,600 30,600 20,600
TIF Delta Energy Total:25,277 30,600 30,600 20,600
2021 Operating Budget - City of Dublin, Ohio
400
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
457 TIF Bridge Street
20 Finance
Contractual Services
719006 Contractual Obligations 1,536,965 1,536,965 1,536,965 1,536,965
Contractual Services Total:1,536,965 1,536,965 1,536,965 1,536,965
Finance Total:1,536,965 1,536,965 1,536,965 1,536,965
30 Public Works
Contractual Services
713004 Other Professional Services 38,207 0 21,575 0
Contractual Services Total:38,207 0 21,575 0
Public Works Total:38,207 0 21,575 0
TIF Bridge Street Total:1,575,172 1,536,965 1,558,540 1,536,965
2021 Operating Budget - City of Dublin, Ohio
401
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
458 TIF Vrable
20 Finance
Contractual Services
711001 County Auditor Deductions 5,481 5,500 5,500 6,000
Contractual Services Total:5,481 5,500 5,500 6,000
Transfers/Advances
741000 Transfers Expense 229,580 744,085 744,085 495,100
742000 Advances Expense 500,000 0 0 0
Transfers/Advances Total:729,580 744,085 744,085 495,100
Finance Total:735,061 749,585 749,585 501,100
TIF Vrable Total:735,061 749,585 749,585 501,100
2021 Operating Budget - City of Dublin, Ohio
402
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
459 TIF West Innovation
20 Finance
Contractual Services
711001 County Auditor Deductions 10,208 3,500 3,500 7,000
Contractual Services Total:10,208 3,500 3,500 7,000
Transfers/Advances
742000 Advances Expense 300,000 0 0 0
Transfers/Advances Total:300,000 0 0 0
Finance Total:310,208 3,500 3,500 7,000
30 Public Works
Capital Outlay
735006 Cap Impr Str Maint Proj 0 2,860,000 0 1,745,000
Capital Outlay Total:0 2,860,000 0 1,745,000
Public Works Total:0 2,860,000 0 1,745,000
TIF West Innovation Total:310,208 2,863,500 3,500 1,752,000
2021 Operating Budget - City of Dublin, Ohio
403
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
461 TIF Tuller
20 Finance
Contractual Services
711001 County Auditor Deductions 10,533 11,800 11,800 15,000
Contractual Services Total:10,533 11,800 11,800 15,000
Transfers/Advances
741000 Transfers Expense 782,500 631,550 631,550 630,300
Transfers/Advances Total:782,500 631,550 631,550 630,300
Finance Total:793,033 643,350 643,350 645,300
30 Public Works
Contractual Services
713004 Other Professional Services 0 0 0 150,000
Contractual Services Total:0 0 0 150,000
Public Works Total:0 0 0 150,000
70 Development
Transfers/Advances
742000 Advances Expense 350,000 0 0 0
Transfers/Advances Total:350,000 0 0 0
Development Total:350,000 0 0 0
TIF Tuller Total:1,143,033 643,350 643,350 795,300
2021 Operating Budget - City of Dublin, Ohio
404
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
462 TIF Nestle
20 Finance
Contractual Services
711001 County Auditor Deductions 283 4,250 4,250 2,000
Contractual Services Total:283 4,250 4,250 2,000
Finance Total:283 4,250 4,250 2,000
TIF Nestle Total:283 4,250 4,250 2,000
2021 Operating Budget - City of Dublin, Ohio
405
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
463 TIF Bridge Park Blocks B & C
20 Finance
Contractual Services
711001 County Auditor Deductions 45,201 51,270 51,270 45,500
Contractual Services Total:45,201 51,270 51,270 45,500
Transfers/Advances
741000 Transfers Expense 2,432,351 2,421,160 2,421,160 2,419,800
Transfers/Advances Total:2,432,351 2,421,160 2,421,160 2,419,800
Finance Total:2,477,552 2,472,430 2,472,430 2,465,300
TIF Bridge Park Blocks B & C Total:2,477,552 2,472,430 2,472,430 2,465,300
2021 Operating Budget - City of Dublin, Ohio
406
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
464 TIF Innovation
20 Finance
Contractual Services
711001 County Auditor Deductions 4,427 9,000 9,000 1,000
Contractual Services Total:4,427 9,000 9,000 1,000
Transfers/Advances
741000 Transfers Expense 150,000 100,000 100,000 0
Transfers/Advances Total:150,000 100,000 100,000 0
Finance Total:154,427 109,000 109,000 1,000
30 Public Works
Capital Outlay
735004 Cap Impr New Str Const/Eng Ser 0 0 0 100,000
Capital Outlay Total:0 0 0 100,000
Public Works Total:0 0 0 100,000
TIF Innovation Total:154,427 109,000 109,000 101,000
2021 Operating Budget - City of Dublin, Ohio
407
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
465 TIF Riviera
30 Public Works
Contractual Services
713004 Other Professional Services 568,338 0 0 0
Contractual Services Total:568,338 0 0 0
Public Works Total:568,338 0 0 0
TIF Riviera Total:568,338 0 0 0
2021 Operating Budget - City of Dublin, Ohio
408
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
466 TIF Penzone
20 Finance
Contractual Services
711001 County Auditor Deductions 386 450 450 1,500
Contractual Services Total:386 450 450 1,500
Transfers/Advances
741000 Transfers Expense 30,000 30,000 30,000 30,000
Transfers/Advances Total:30,000 30,000 30,000 30,000
Finance Total:30,386 30,450 30,450 31,500
TIF Penzone Total:30,386 30,450 30,450 31,500
2021 Operating Budget - City of Dublin, Ohio
409
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
467 TIF H2 Hotel
20 Finance
Contractual Services
711001 County Auditor Deductions 4,574 20,000 20,000 5,000
Contractual Services Total:4,574 20,000 20,000 5,000
Transfers/Advances
741000 Transfers Expense 150,000 250,000 250,000 250,000
Transfers/Advances Total:150,000 250,000 250,000 250,000
Finance Total:154,574 270,000 270,000 255,000
TIF H2 Hotel Total:154,574 270,000 270,000 255,000
2021 Operating Budget - City of Dublin, Ohio
410
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
468 TIF Bridge Park Block Z
20 Finance
Contractual Services
711001 County Auditor Deductions 1,595 2,500 2,500 2,500
719006 Contractual Obligations 117,524 67,500 148,500 147,500
Contractual Services Total:119,119 70,000 151,000 150,000
Finance Total:119,119 70,000 151,000 150,000
TIF Bridge Park Block Z Total:119,119 70,000 151,000 150,000
2021 Operating Budget - City of Dublin, Ohio
411
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
469 TIF Block A
20 Finance
Contractual Services
711001 County Auditor Deductions 6,559 15,000 15,000 15,000
719006 Contractual Obligations 572,749 585,000 585,000 585,000
Contractual Services Total:579,308 600,000 600,000 600,000
Finance Total:579,308 600,000 600,000 600,000
TIF Block A Total:579,308 600,000 600,000 600,000
2021 Operating Budget - City of Dublin, Ohio
412
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
474 TIF Bridge Park Incentive Dist
20 Finance
Contractual Services
711001 County Auditor Deductions 1,923 3,100 3,650 3,200
719006 Contractual Obligations 30,611 8,900 66,350 66,350
Contractual Services Total:32,534 12,000 70,000 69,550
Finance Total:32,534 12,000 70,000 69,550
TIF Bridge Park Incentive Dist Total:32,534 12,000 70,000 69,550
2021 Operating Budget - City of Dublin, Ohio
413
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
475 TIF The Corners
20 Finance
Contractual Services
719006 Contractual Obligations 0 0 0 1,829,500
Contractual Services Total:0 0 0 1,829,500
Finance Total:0 0 0 1,829,500
TIF The Corners Total:0 0 0 1,829,500
2021 Operating Budget - City of Dublin, Ohio
414
CITY OF DUBLIN
CAPITAL IMPROVEMENTS PROGRAM
2021-2025
TOTAL BEYOND TOTAL
PROJECT DESCRIPTION 2021-2025 2025 TO BE
2020 2021 2022 2023 2024 2025 ($000)($000)BUDGETED
Administration - Capital Allocations $2,170 $2,300 $2,350 $2,350 $2,395 $2,415 $11,810 $0 $11,810
Total - ADMINISTRATION 2,170 2,300 2,350 2,350 2,395 2,415 $11,810 $0 $11,810
City Facilities - Capital Maintenance 800 910 580 1,385 280 620 $3,775 $140 $3,915
City Facilities - Capital Enhancements / New Capital Infrastructure 7,010 100 0 0 1,030 0 $1,130 $5,390 $6,520
Total - CITY FACILITIES 7,810 1,010 580 1,385 1,310 620 $4,905 $5,530 $10,435
City-Wide Fleet - Capital Maintenance 1,175 1,140 1,320 985 1,070 1,035 $5,550 $0 $5,550
City-Wide Fleet - Capital Enhancements / New Capital Infrastructure 180 0 45 0 45 0 $90 $0 $90
Total - CITY-WIDE FLEET 1,355 1,140 1,365 985 1,115 1,035 $5,640 $0 $5,640
Parks - Capital Maintenance 1,055 1,230 815 965 815 815 $4,640 $300 $4,940
Parks - Capital Enhancements / New Capital Infrastructure 24,055 7,245 2,750 1,655 3,530 7,255 $22,435 $10,700 $33,135
Total - PARKS 25,110 8,475 3,565 2,620 4,345 8,070 $27,075 $11,000 $38,075
Police - Capital Maintenance 150 95 0 60 260 10 $425 $0 $425
Police - Capital Enhancements / New Capital Infrastructure 195 120 120 0 0 120 $360 $975 $1,335
Total - POLICE 345 215 120 60 260 130 $785 $975 $1,760
Utilities - Sanitary Sewer - Capital Maintenance 1,750 550 1,750 550 1,750 550 $5,150 $1,750 $6,900
Utilities - Sanitary Sewer - Capital Enhancements / New Capital Infrastructure 1,825 5,430 45 1,535 5,145 2,180 $14,335 $14,075 $28,410
Total - UTILITIES - SANITARY SEWER 3,575 5,980 1,795 2,085 6,895 2,730 $19,485 $15,825 $35,310
Utilities - Stormwater - Capital Maintenance 575 475 375 475 375 475 $2,175 $475 $2,650
Utilities - Stormwater - Capital Enhancements / New Capital Infrastructure 250 500 500 500 500 500 $2,500 $500 $3,000
Total - UTILITIES - STORMWATER 825 975 875 975 875 975 $4,675 $975 $5,650
Computer Hardware / Software / Fiber - Capital Maintenance 900 980 930 910 910 910 $4,640 $0 $4,640
Computer Hardware / Software / Fiber - Capital Enhancements / New
Capital Infrastructure 990 905 875 605 605 605 $3,595 $0 $3,595
Total - COMPUTER HARDWARE / SOFTWARE / FIBER 1,890 1,885 1,805 1,515 1,515 1,515 $8,235 $0 $8,235
Transportation - Bicycle and Pedestrian - Capital Maintenance 560 665 880 665 605 895 $3,710 $710 $4,420
Transportation - Bicycle and Pedestrian - Capital Enhancements / New Capital Infrastructure 710 1,450 415 445 1,745 380 $4,435 $10,145 $14,580
Total - TRANSPORTATION - BICYCLE AND PEDESTRIAN 1,270 2,115 1,295 1,110 2,350 1,275 $8,145 $10,855 $19,000
Transportation - Bridges and Culvert - Capital Maintenance 1,250 2,270 740 2,415 1,595 1,855 $8,875 $1,575 $10,450
Transportation - Bridges and Culvert - Capital Enhancements / New Capital Infrastructure 3,475 300 0 0 0 0 $300 $42,915 $43,215
Total - TRANSPORTATION - BRIDGES AND CULVERTS 4,725 2,570 740 2,415 1,595 1,855 $9,175 $44,490 $53,665
Transportation - Streets and Parking - Capital Maintenance 7,905 8,205 7,795 8,400 8,580 9,260 $42,240 $9,255 $51,495
Transportation - Streets and Parking - Capital Enhancements / New Capital Infrastructure 9,145 56,440 12,295 16,610 4,555 1,200 $91,100 $76,615 $167,715
Total - TRANSPORTATION - STREETS AND PARKING 17,050 64,645 20,090 25,010 13,135 10,460 $133,340 $85,870 $219,210
Utilities - Water - Capital Maintenance 0 400 0 0 0 0 $400 $0 $400
Utilities - Water - Capital Enhancements / New Capital Infrastructure 1,100 75 600 165 925 165 $1,930 $4,825 $6,755
Total - UTILITIES - WATER 1,100 475 600 165 925 165 $2,330 $4,825 $7,155
TOTALS:
Capital Maintenance 16,120 16,920 15,185 16,810 16,240 16,425 $81,580 $14,205 $95,785
Capital Allocations 2,170 2,300 2,350 2,350 2,395 2,415 $11,810 $0 $11,810
Capital Enhancements / New Capital Infrastructure 48,935 72,565 17,645 21,515 18,080 12,405 $142,210 $166,140 $308,350
TOTAL PROJECT BUDGET $67,225 $91,785 $35,180 $40,675 $36,715 $31,245 $235,600 $180,345 $415,945
Advances 0 0 2,000 0 0 0 $2,000 $0 $2,000
GRAND TOTAL $67,225 $91,785 $37,180 $40,675 $36,715 $31,245 $237,600 $180,345 $417,945
SUMMARY
415
City of Dublin
Capital Improvement Projects
2021-2025
2021 Org Object
Section 4 - ADMINISTRATION
AL211 Allocation for Land Acquisition 500,000 40196290 741000
AL212 Allocation for Parkland Acquisition 750,000 40280290 735001
AL193 Allocation for Mobility 400,000 40180290 736000
AL203 Bikeshare Initiative 50,000 40180290 736000
AA211 Allocation for Contingencies 250,000 40180290 737000
AL213 Allocation for Water and Sewer Extensions (Capital Improvements Fund Transfer)200,000 40196290 741000
Allocation for Water and Sewer Extensions (General Fund Transfer)150,000 10196290 741620
2,300,000
Section 5 - FACILITIES
MAINTENANCE
AB211 Building Maintenance/Renovations
CNG Facility 55,000 40180350 735002
Justice Center 50,000 40180350 735002
Service Center 10,000 40180350 735002
Parks 300,000 40180350 735002
DCRC - Air Handler / HVAC 370,000 40180350 735002
Small In-House Renovations 25,000 40180350 735002
HVAC & Pump Replacements 25,000 40180350 735002
Carpet/Flooring Replacements 45,000 40180350 735002
Painting/Patching Walls (as needed)30,000 40180350 735002
RENOVATIONS/IMPROVEMENTS
AB204 Development Building Renovations 100,000 40180350 735002
1,010,000
Section 6 - FLEET
MAINTENANCE
AV211 Vehicle Replacement 735,000 40180370 734004
AV213 Equipment Replacement 405,000 40180370 734004
NEW (ADDITIONS TO THE FLEET)
AV211 Vehicles - 40180370 734004
AV213 Equipment - 40180370 734004
1,140,000
Section 7 - PARKS
MAINTENANCE
AR211 Park Maintenance 1,040,000 40180430 735005
AB202 Public Art Maintenance (Hotel/Motel Tax Fund)15,000 23280430 735005
AG182 ML "Red" Trabue Park 175,000 40180430 735005
RENOVATIONS/IMPROVEMENTS
AG17B Bike Rack Installation - 40180430 735005
GR121 DAC Site Renovations (Hotel/Motel Tax Fund)75,000 23280430 735005
GR992 Coffman Park Expansion 670,000 40180430 735005
GR133 Riverside Crossing Park (Debt)5,700,000 40480430 735005
Riverside Crossing Park (Design)150,000 40180430 735005
GR210 Historic Cabin Reconstruction 400,000 40180430 735005
GR115 Dublin Community Pool North (Debt)- 40480430 735005
GR212 Avery Park - Bike Track 250,000 40180430 735005
8,475,000
Section 8 - POLICE
MAINTENANCE
PP083 Replacement Lasers 10,000 40180890 734001
PP168 Delaware Tactical Unit (DTU) Equipment 20,000 40180890 734001
PP181 Replacement Bicycles 25,000 40180890 734001
PP190 Replacement Datamaster 25,000 40180890 734001
PP192 Replacement Speed Trailers 15,000 40180890 734001
NEW ENHANCEMENTS/EQUIPMENT
PP210 Traffic and Crime Prevention Cameras 120,000 40180890 734001
215,000
MUNIS
416
City of Dublin
Capital Improvement Projects
2021-2025
2021 Org Object
MUNIS
Section 9 - SANITARY SEWER
MAINTENANCE
ES211 Sanitary Sewer Maintenance Program 250,000 62080320 735008
ES122 Manhole Rehabs 300,000 62080320 735008
NEW ENHANCEMENTS/INFRASTRUCTURE
ES179 Deer Run Sewer Upsizing - Group #1 (Debt)3,580,000 62380320 735008
ES202 Sewer Line Extensions - Area 1B & 1C (Debt)1,850,000 62380320 735008
5,980,000
Section 10 - STORMWATER
MAINTENANCE
AF211 Annual Stormwater Maintenance 100,000 40180320 735010
AF202 Annual Ditch Maintenance 100,000 40180320 735010
AF212 Annual Storm Structure Program 225,000 40180320 735010
AF213 Annual Pond Aerator System 50,000 40180320 735010
NEW ENHANCEMENTS/INFRASTRUCTURE
EF200 Allocations for Various Stormwater Improvements 500,000 40180320 735010
975,000
Section 11 - TECHNOLOGY
AI211 Information Technology 860,000 40180180 732000
PA210 Geographic Information Systems 120,000 40180170 732000
AI202 Smart Cities 200,000 40180190 732000
AI172 Connected Vehicles Systems Infrastructure 50,000 40180190 732000
AI183 US33 COG Infrastructure 85,000 40180190 732000
AI194 Fiber Optic and Traffic Fiber Enhancements 420,000 40180180 732000
AI203 Data Platform 150,000 40180170 732000
1,885,000
Section 12 - TRANSPORTATION - BICYCLES & PEDESTRIANS
MAINTENANCE
AT213 Annual Shared-Use Path Maintenance 355,000 40180320 735006
AT206 Annual Sidewalk Program 250,000 40180320 735006
AT179 Historic Dublin Sidewalk Program 60,000 40180320 735006
NEW ENHANCEMENTS/INFRASTRUCTURE
ET172 Riverside Drive East Shared-Use Path, Section 1 1,085,000 40180320 735006
ET176 Avery Road Sidewalk Connections (Hyland Drive to Tara Hill)75,000 40180320 735006
ET178 Wilcox Road Shared-Use Path (Northcliff to Heather Glen Blvd and Wilcox Place to Shier Rings Road)160,000 40180320 735006
ET211 Martin Road Shared-Use Path 85,000 40180320 735006
Et214 Wyandotte Woods Boulevard Narrowing 45,000 40180320 735006
2,115,000
Section 13 - TRANSPORTATION - BRIDGES & CULVERTS
MAINTENANCE
AT21C Annual Vehicular Bridge Maintenance 1,275,000 40180320 735006
AT208 Annual Pedestrian Tunnel Maintenance 450,000 40180320 735006
AT19B Annual Concrete Sealing Maintenance 70,000 40180320 735006
AT19D Annual Culvert Maintenance 400,000 40180320 735006
AT20H Annual Pedestrian Bridge Maintenance 75,000 40180320 735006
NEW ENHANCEMENTS/INFRASTRUCTURE
ET215 Tuller Road to Emerald Parkway Over 270 Crossing (TIF)150,000 46180320 713004
ET216 Crossing Over US33 West of Avery-Muirfield 150,000 40180320 735006
2,570,000
417
City of Dublin
Capital Improvement Projects
2021-2025
2021 Org Object
MUNIS
Section 14 - TRANSPORTATION - STREETS & PARKING
MAINTENANCE
AT201 Annual Street Maintenance Program 6,615,000 40180320 735006
AT20A Annual Guardrail Replacement & Maintenance 190,000 40180320 735006
AT207 Annual Parking Lot Maintenance 125,000 40180320 735006
AT20E Annual Retaining Wall & Decorative Wall Maintenance 125,000 40180320 735006
AT20F Annual Pavement Preventive Maintenance 585,000 40180320 735006
AT18G Traffic Signal Wiring and Cabinet Maintenance and Replacement 165,000 40180320 735006
AT212 Hayden Run Wall and Fence Repair 250,000 40180320 735006
AT214 Bridge Street Paver Maintenance 150,000 40180320 735006
NEW ENHANCEMENTS/INFRASTRUCTURE
ET202 Avery Road and Rings Road/Cara Road Interim Intersection Improvements (Thomas Kohler TIF)2,500,000 41980320 735004
ET066 Eiterman Road Relocation (West Innovation TIF)1,745,000 45980320 735006
ET517 Shier Rings Road Realignment - Avery Road to Eiterman Road
Developer Contribution 3,940,000 40180320 735006
TID Supplemental Funding 250,000 40180320 735006
General Fund Transfer (GF to Capital Improvements Fund)6,000,000 40180320 735006
ET003 US33/SR161/Post Road Interchange
Union County Contribution 1,000,000
Developer Contribution (OSU)1,250,000
Developer Contribution (FedEx)1,500,000
ODOT - District 6 880,000
MORPC Attributable Funds 10,000,000
TRAC 2016 Funds 7,000,000
TRAC 2019 Funds (tentative)4,250,000
Union County Contribution (tentative)2,500,000
Perimter Center TIF 2,600,000 42580320 735004
ET16E Comprehensive Wayfinding System (city wide)660,000 40180320 735006
ET181 Franklin Street Improvements & AEP S. High Pole Removal and Relocation 70,000 40180320 735004
ET203 Overhead Utility Removal - Southern Historic District 1,025,000 40180320 735006
ET191 Avery and Shier Rings Road Intersection Improvements
629 Grant 2,500,000 40180320 735006
Developer Contribution 1,260,000 40180320 735006
Perimter Center TIF 500,000 42580320 735004
Innovation TIF 100,000 46480320 735004
2,660,000 40180320 735006
ET193 Hyland-Croy Road Corridor Improvements
Unfunded Portion 937,500
Perimeter West TIF 312,500 43180320 713004
ET204 Franklin Street Extension 400,000 40180320 735004
ET218 Bridge Street at Corbin Mill and Shawan Falls Intersection Improvements 50,000 40180320 735004
ET219 Frantz Road Alternative Transportation Lane 150,000 40180320 735006
PARKING
ET17A Smart Parking/Bridge Street Parking Control/Metering Equipment 400,000 40180320 735006
64,645,000
Section 15 - WATER
MAINTENANCE
EW172 Tartan West Water Tank Re-Painting 400,000 61080320 735009
NEW ENHANCEMENTS/INFRASTRUCTURE
AW101 Waterline Replacement 75,000 61080320 735009
475,000
Note: All account numbers above are subject to change. This list is meant as a guide, however,
changes during the year (2021) may be necessary.
N/A - State Managed Project
N/A - State Managed Project
N/A - State Managed Project
N/A - State Managed Project
N/A - State Managed Project
N/A - State Managed Project
N/A - State Managed Project
N/A - State Managed Project
N/A
418
Parkland Acquisition 11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
Parkland Acquisition Fund
STATEMENT OF FUNCTIONS
Chapter 152 of the Codified Ordinances of Dublin provides for the payment of fees in lieu of
parkland dedication. These fees are credited to the Parkland Acquisition Fund for the purpose of
acquiring recreational facility sites, open space and/or parkland.
NOTES AND ADJUSTMENTS:
A longstanding goal of City Council has been to preserve parkland, open space and nature features.
Beginning in 2001, City Council allocated the City’s property tax revenue from its inside millage to
the Parkland Acquisition Fund in order to set aside additional funding to meet their goal. In 2007,
City Council adjusted the allocation from 100% (1.75 mills) of the inside millage to approximately
54% (.95 mills). The remaining 46% (.80 mills) was allocated to the Capital Improvements Tax
Fund. For 2010 and 2011, the millage allocated to the Parkland Acquisition Fund was reduced to 20
percent (.35 mills). City Council has continued to approve this allocation with each year’s CIP.
Recognizing the benefits and flexibility of allocating more of the City’s “inside millage” to the Capital
Improvements Tax Fund, Council approved allocating 1.40 mills to the Capital Improvements Tax
Fund and .35 mills to the Parkland Acquisition Fund begun in 2010 and has continued to do so each
year since. This allocation will be reviewed during the CIP process each year and can be reallocated
if City Council deems it appropriate.
Of note:
The final debt service payment for the expansion of Coffman Park will be made in 2020.
The final payment for the City’s annual contribution of $385,000 to the Metro Parks for
Glacier Ridge was completed in 2017. The total contribution to Glacier Ridge Metro Park by
the City was $7.7 million, paid over the course of a 20 year period.
Currently, there is $1.6 mil in advances due to the Parkland Acquisition Fund from Bridge
Street TIFs.
419
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
402 Parkland Acquisition
20 Finance
Contractual Services
711001 County Auditor Deductions 9,874 11,150 11,150 11,650
Contractual Services Total:9,874 11,150 11,150 11,650
Capital Outlay
735001 Cap Impr Land and Land Impr 85,141 750,000 750,000 750,000
Capital Outlay Total:85,141 750,000 750,000 750,000
Transfers/Advances
741000 Transfers Expense 227,770 207,000 207,000 0
742000 Advances Expense 210,000 0 0 0
Transfers/Advances Total:437,770 207,000 207,000 0
Finance Total:532,785 968,150 968,150 761,650
Parkland Acquisition Total:532,785 968,150 968,150 761,650
2021 Operating Budget - City of Dublin, Ohio
420
7 | Enterprise Funds
Staples® ST 1674596-1674598 1234 CYANMAGENTAYELLOWBLACK 07/10/2019
Enterprise Funds7Table of Contents
11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
Deputy City Manager / Chief Operating Officer
/ Engineering / Water Maintenance
STATEMENT OF FUNCTIONS
Engineering is responsible for managing the water system for the City of Dublin including planning
and design of all new construction and improvements of the water distribution system which is
tied to the City of Columbus system under a service contract. The City staff works in cooperation
with homeowners, engineers, consultants, builders, developers, Ohio Environmental Protection
Agency, and with the City of Columbus in planning improvements to the Dublin portion of the
system. Also included is the hydrant maintenance program.
OBJECTIVES AND ACTIVITIES
Continue the ongoing hydrant maintenance program utilizing in-house resources.
Prepare hydrants for repainting and continue the ongoing maintenance of hydrants.
Locate all watch valves.
PERSONNEL DATA
POSITION TITLE
Director, Engineering (1)
Director, Street & Utilities Operations (1)
Deputy Director (2)
Senior Civil Engineer (2)
Operations Administrator (3)
Engineering Technician I (4)
Engineering Project Inspector (5)
Maintenance Crew Supervisor (6)
Maintenance Worker
Administrative Support 2 (7)
TOTAL
PART-TIME/SEASONAL STAFF
Seasonal Maintenance Worker
TOTAL
2020
CURRENT NUMBER
0
.05
0
.2
.1
.5
.5
.2
1
.2
2.75
1
1
2021
ADOPTED
.2
0
.2
0
.2
.5
.5
0
1
.2
2.8
1
1
NOTES AND ADJUSTMENTS:
(1) This function is being relocated to the Division of Engineering. The Director of Engineering position
is allocated 20% to the Sewer Fund, 60% to Engineering in the General Fund, and 20% to the Water Fund.
(2) The Senior Civil Engineer position is being reallocated to the Deputy Director position. The Deputy
Director position is allocated 50% to the Sewer Fund, 30% to Engineering in the General Fund and 20%
to the Water Fund.
(3) An Operations Administrator position is allocated 50% to the Sewer Fund, 30% to Engineering in the
General Fund, and 20% to the Water Fund.
(4) An Engineering Technician position is allocated 50% to this budget and 50% to Engineering in the
General Fund.
423
11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
(5) An Engineering Project Inspector position is allocated 50% to this budget and 50% to Engineering in
the General Fund.
(6) The Maintenance Crew Supervisor position will no longer be funded from this fund.
(7) An Administrative Support 2 position is allocated 30% to the Sewer Fund, 30% to Engineering in the
General Fund and 20% to the Water Fund.
424
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
610 Water
30 Public Works
Personal Services
701101 Full Time Salaries/Wages 73,676 80,640 80,640 206,975
701104 Other Wages 0 0 0 15,000
701201 Employee Benefits 39,030 45,635 45,635 122,285
702000 Training/Travel 2,645 4,750 4,750 2,500
Personal Services Total:115,352 131,025 131,025 346,760
Contractual Services
713004 Other Professional Services 34,667 155,000 283,561 70,000
713005 Misc. Contract. Serv.191,380 177,060 220,391 213,345
715001 Communications 0 0 0 4,100
716000 Memberships/Subscriptions 0 0 0 350
717005 Utilities- Other Fuel Types 0 0 0 180,000
718002 Hydrant Maint and Repair 0 0 0 50,600
Contractual Services Total:226,047 332,060 503,952 518,395
Supplies
721002 Operating Supplies 0 0 0 6,200
724003 Equipment Maintenance 0 0 0 500
Supplies Total:0 0 0 6,700
Capital Outlay
731000 Furniture/Equipment 0 0 0 1,000
734002 Tools 0 0 0 500
735009 Cap Impr Water System Imp 641,349 980,000 1,758,208 475,000
Capital Outlay Total:641,349 980,000 1,758,208 476,500
Public Works Total:982,747 1,443,085 2,393,185 1,348,355
Water Total:982,747 1,443,085 2,393,185 1,348,355
Engineering
2021 Operating Budget - City of Dublin, Ohio
425
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
610 Water
30 Public Works
Personal Services
701101 Full Time Salaries/Wages 99,905 108,510 108,510 0
701103 Overtime Wages 3,829 5,000 5,000 0
701104 Other Wages 19,223 15,000 15,000 0
701201 Employee Benefits 52,419 63,005 63,005 0
701204 Uniforms and Clothing 1,322 1,520 1,147 0
702000 Training/Travel 0 500 500 0
Personal Services Total:176,697 193,535 193,162 0
Contractual Services
713005 Misc. Contract. Serv.149,484 60,000 138,238 0
715001 Communications 0 4,100 4,100 0
716000 Memberships/Subscriptions 19 100 100 0
717005 Utilities- Other Fuel Types 147,241 180,000 216,275 0
718002 Hydrant Maint and Repair 49,265 50,600 63,329 0
Contractual Services Total:346,009 294,800 422,042 0
Supplies
721002 Operating Supplies 14,272 6,200 30,963 0
724003 Equipment Maintenance 0 500 500 0
Supplies Total:14,272 6,700 31,463 0
Capital Outlay
731000 Furniture/Equipment 0 1,000 1,000 0
734002 Tools 0 500 500 0
Capital Outlay Total:0 1,500 1,500 0
Public Works Total:536,978 496,535 648,167 0
Water Total:536,978 496,535 648,167 0
Street & Utilities
2021 Operating Budget - City of Dublin, Ohio
426
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
610 Water
20 Finance
Debt Service
762001 Principal- Water 200,000 205,000 205,000 210,000
763002 Interest- Water 93,875 88,640 88,640 83,200
Debt Service Total:293,875 293,640 293,640 293,200
Finance Total:293,875 293,640 293,640 293,200
Water Total:293,875 293,640 293,640 293,200
2021 Operating Budget - City of Dublin, Ohio
427
11/09/20
CITY OF DUBLIN | 2021 | OPERATING BUDGET
BUDGET SUMMARY:
61030320 (Previously 61030330)
Account 701101 provides funding for full-time staffing reflected in the Personnel Data as
related to the Engineering staff.
Account 701104 provides funding for part-time/seasonal staff.
Account 702000 provides funding for training sessions.
Account 713004 provides funding to update water modeling city wide; critical
infrastructure study/vulnerability assessment, booster station evaluations, water asset
management and GIS Enhancements.
Account 713005 provides funding for distribution system repairs, and water line locates by
USIC Locating Services. Funding is also provided for flushing and pumping of hydrants
completed by the Washington Township Fire Department and contracted emergency
repairs.
Account 717005 provides funding for utility costs related to the operation of the water
System.
Account 718002 provides funding for replacement fire hydrants, nozzles and other
miscellaneous parts.
61080320 (Previously 61080330)
Account 735009 provides funding for capital improvements projects as approved in the
2020-2024 Capital Improvements Program.
61080330 (Account Removed)
Accounts 731000 provides funding for furniture and equipment.
61090290
Accounts 762001 and 763002 provide funding for debt service obligations for the Darree Fields
Water Tower, and the Dublin Road Water Tower.
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Deputy City Manager / Chief Operating Officer
/ Engineering / Sewer Maintenance
STATEMENT OF FUNCTIONS
Engineering is responsible for managing the sanitary sewer system including planning and design
of all new construction, improvements and removal of infiltration and inflow sources. Engineering
is also responsible for the inspection, condition assessment, and execution of maintenance on the
sanitary sewer system. Engineering analyzes system data to estimate amounts of extraneous flow
to be eliminated, recommends the repair and maintenance, and work program and new
construction to be performed. The City staff works in cooperation with homeowners, engineers,
consultants, builders, developers, Ohio Environmental Protection Agency, and with the City of
Columbus which provides wastewater treatment under a service contract.
OBJECTIVES AND ACTIVITIES
To minimize infiltration and inflow in both the public and private portions of the sanitary
sewer system.
To complete a warranty inspection on the installation and materials of the previous year’s
cured in place pipe (CIPP) installations.
To assess condition of subsurface infrastructure underlying streets which are programmed
for resurfacing in order that repairs be made as part of the street resurfacing program.
To provide a safe work environment for all employees and ensure the safety of the public.
To maintain/update the computer modeling program for the sewerage system.
PERSONNEL DATA
POSITION TITLE
Director, Engineering (1)
Director, Street & Utilities Operations (1)
Deputy Director (2)
Senior Civil Engineer (2)
Engineering Technician I
Operations Administrator (3)
Maintenance Crew Supervisor (4)
Maintenance Worker
Administrative Support 2 (5)
TOTAL
PART-TIME/SEASONAL STAFF
Seasonal Maintenance Worker
TOTAL
2020
CURRENT NUMBER
0
.2
0
.5
1
.4
.5
6
.3
8.9
1
1
2021
ADOPTED
.2
0
.5
0
1
.5
0
6
.3
8.5
1
1
NOTES AND ADJUSTMENTS:
(1) This function is being relocated to the Division of Engineering. The Director of Engineering
position is allocated 20% to this budget, 60% to Engineering in the General Fund, and 20% to
the Water Fund.
(2) The Senior Civil Engineer position is being reallocated to the Deputy Director position. The
Deputy Director position is allocated 50% to the Sewer Fund, 30% to Engineering in the General
Fund and 20% to the Water Fund.
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(3) An Operations Administrator position is allocated 50% to this budget, 30% to Engineering in
the General Fund, and 20% to the Water Fund.
(4) The Maintenance Crew Supervisor position will no longer be funded from this fund.
(5) An Administrative Support 2 position is allocated 30% to the Sewer Fund, 30% to Engineering
in the General Fund and 20% to the Water Fund.
430
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
620 Sewer
30 Public Works
Personal Services
701101 Full Time Salaries/Wages 112,023 124,735 124,735 615,380
701103 Overtime Wages 47 500 500 30,500
701104 Other Wages 0 0 0 15,000
701201 Employee Benefits 39,008 45,295 45,295 295,775
701204 Uniforms and Clothing 160 400 400 6,715
702000 Training/Travel 286 6,400 6,400 5,800
Personal Services Total:151,524 177,330 177,330 969,170
Contractual Services
713004 Other Professional Services 164,879 335,000 558,305 380,500
713005 Misc. Contract. Serv.208,250 83,270 186,603 358,580
715001 Communications 0 0 0 2,600
716000 Memberships/Subscriptions 0 0 0 750
717001 Rents and Leases 0 0 0 1,500
Contractual Services Total:373,130 418,270 744,908 743,930
Supplies
721001 Office Supplies 0 0 0 450
721002 Operating Supplies 0 1,900 1,900 8,250
724001 General Maintenance 0 0 0 13,000
724003 Equipment Maintenance 0 0 0 15,170
Supplies Total:0 1,900 1,900 36,870
Capital Outlay
731000 Furniture/Equipment 0 0 0 2,000
734002 Tools 0 0 0 24,570
735008 Cap Impr Sanitary Sewer Imp 377,301 320,000 1,089,542 550,000
Capital Outlay Total:377,301 320,000 1,089,542 576,570
Public Works Total:901,954 917,500 2,013,680 2,326,540
Sewer Total:901,954 917,500 2,013,680 2,326,540
Engineering
2021 Operating Budget - City of Dublin, Ohio
431
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
620 Sewer
30 Public Works
Personal Services
701101 Full Time Salaries/Wages 468,146 518,085 518,085 0
701103 Overtime Wages 24,093 30,000 30,000 0
701104 Other Wages 14,964 15,000 15,000 0
701201 Employee Benefits 204,140 260,920 260,920 0
701204 Uniforms and Clothing 6,007 6,315 7,171 0
702000 Training/Travel 450 7,150 7,150 0
Personal Services Total:717,801 837,470 838,326 0
Contractual Services
713005 Misc. Contract. Serv.182,373 191,000 267,745 0
715001 Communications 0 2,600 2,600 0
716000 Memberships/Subscriptions 19 100 100 0
717001 Rents and Leases 0 1,500 1,500 0
Contractual Services Total:182,392 195,200 271,945 0
Supplies
721001 Office Supplies 15 450 450 0
721002 Operating Supplies 10,137 6,350 10,045 0
724001 General Maintenance 6,918 13,000 13,475 0
724003 Equipment Maintenance 4,928 14,000 20,080 0
Supplies Total:21,999 33,800 44,050 0
Capital Outlay
731000 Furniture/Equipment 0 1,000 1,000 0
734002 Tools 0 19,870 19,870 0
Capital Outlay Total:0 20,870 20,870 0
Public Works Total:922,191 1,087,340 1,175,191 0
Sewer Total:922,191 1,087,340 1,175,191 0
2021 Operating Budget - City of Dublin, Ohio
Street & Utilitties
432
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
620 Sewer
20 Finance
Debt Service
761001 Debt Issuance Costs 0 0 182,520 185,000
762005 Principal- Sewer 405,000 625,000 625,000 810,000
763006 Interest- Sewer 302,247 574,225 574,225 460,605
Debt Service Total:707,247 1,199,225 1,381,745 1,455,605
Finance Total:707,247 1,199,225 1,381,745 1,455,605
Sewer Total:707,247 1,199,225 1,381,745 1,455,605
2021 Operating Budget - City of Dublin, Ohio
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BUDGET SUMMARY:
62030320 Previously 62030330)
Account 701101 provides funding for staffing reflected in the Personnel Data and Notes
and Adjustments as related to Engineering staff.
Account 702000 provides funding for the training of personnel in accordance with
Occupational Safety and Health Administration (OSHA) requirements and other necessary
training including but not limited to: Confined space entry, respirator, PACP certifications,
flow meters, advanced pipe cleaning, software and GIS training, and continuing
educational requirements.
Account 713004 provides funding for the flow monitoring program, manhole inspections,
and utility extension data gathering with Franklin County.
Account 713005 provides funding for sewer line locates by USIC Locating Services, pump
station inspection and maintenance contract, Delaware County Engineering Fund, and
contracted sanitary sewer repairs.
Account 715001 provides funding for the cost of phone lines to pump stations.
Account 721002 provides for supplies necessary for doing in-house sewer cleaning and
repairs and miscellaneous supplies for Engineering Staff.
Account 724001 provides funding for the repair and maintenance of the sewer system
including grade rings, and ground rims/covers.
Account 724003 includes funding to maintain and repair sanitary sewer equipment.
62080320 (Previously 62080330)
Account 731000 provides funding for the miscellaneous furniture and equipment needs.
Account 734002 provides funding for the replacement of miscellaneous tools.
Account 735008 provides for capital improvement projects approved in the 2020-2024
Capital Improvements Program.
62090290
Accounts 762005 and 763006 provide funding for debt service obligations related to sanitary
sewer relining and repairs, and extensions.
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Deputy City Manager / Chief Operating Officer / Engineering / Sewer Construction
Fund
STATMENT OF FUNCTIONS
A fund provided to account for the bond issuance proceeds received, and to be expended for related
public sanitary sewer infrastructure projects.
NOTES AND ADJUSTMENTS:
For financial reporting purposes in the City’s Annual Comprehensive Annual Report (CARF), the
Sewer Construction Fund is part of the Sewer Fund.
435
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
623 Sewer Construction
20 Finance
Transfers/Advances
741000 Transfers Expense 9,852 0 0 0
742000 Advances Expense 0 0 1,500,000 0
Transfers/Advances Total:9,852 0 1,500,000 0
Debt Service
761001 Debt Issuance Costs 0 10,000 10,000 10,000
Debt Service Total:0 10,000 10,000 10,000
Finance Total:9,852 10,000 1,510,000 10,000
30 Public Works
Capital Outlay
735008 Cap Impr Sanitary Sewer Imp 629,381 6,080,000 5,986,801 5,430,000
Capital Outlay Total:629,381 6,080,000 5,986,801 5,430,000
Public Works Total:629,381 6,080,000 5,986,801 5,430,000
Sewer Construction Total:639,233 6,090,000 7,496,801 5,440,000
2021 Operating Budget - City of Dublin, Ohio
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Deputy City Manager / Chief Operating Officer / Engineering / Sewer Construction
Fund
BUDGET SUMMARY:
62310210
Account 713005 provides funding for bank fees. Note: Needed funds are unknown at this time.
If/when funds are needed, a supplemental appropriation will be requested.
62380320
Account 735008 provides funding for sanitary sewer projects funded through debt proceeds.
These projects include manhole rehabilitation, sewer lining and repair, and sanitary sewer extensions
as provided in the 2020-2024 Capital Improvements Program.
62390290
Account 761001 provides funding for debt issuance costs. Needed funds are unknown at this
time. If/when funds are needed, a supplemental appropriation will be requested.
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438
8 | Internal Service Funds
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CITY OF DUBLIN | 2021| OPERATING BUDGET
Internal Service / Employee Benefits Self-Insurance
STATEMENT OF FUNCTIONS
The Employee Benefits Self-Insurance Fund has been established to account for monies received
from other funds as payment for providing medical, dental and vision benefits. The Employee
Benefits Self-Insurance Fund makes payments for services provided to employees (claims), the
third party administrator(s) and for stop-loss coverage. The budgeted amounts are based on the
expected dollar value of claims that would be paid under the plan, third party administrator fees,
and the premium for stop-loss insurance. "Premiums" are charged to benefit accounts based on
the estimated cost of coverage. In 2021 funds have been programmed for all non-union personnel
and all union personnel, including the United Steelworkers of America, the Fraternal Order of Police
- Capital City Lodge No. 9, and the Fraternal Order of Police – Ohio Labor Council to participate in
the City-wide Consumer Driven Health Plan with Health Savings Accounts and Healthy By Choice
Plus (HBC Plus) Program. The Employee Benefits Self-Insurance Fund will continue the wellness
benefit and the child care Flexible Spending Object account benefit for all full-time employees who
participate in HBC Plus. The City-wide health plan includes an optional Health Savings Account
(HSA) or Health Reimbursement Account (HRA) and will include two funding levels to match the
two HSA employer contribution levels for a single employee, or an employee who has a Family.
PERSONNEL DATA 2020
POSITION TITLE CURRENT NUMBER
2021
ADOPTED
Wellness and Benefits Coordinator 1 1
TOTAL 1 1
NOTES AND ADJUSTMENTS:
The annual funding level for 2021 for all employee groups is as follows:
In order to ensure the proper level of reserves, the funding level was increased for 2021 by
approximately 5.59% for single coverage and 6.48% for family coverage. These increases were
based on projections from United Health Care and Oswald Consulting for the upcoming benefit
year, and an assessment of the previous year’s fund balances. Based on the 2020 Fund
performance, overall medical/Rx claims are projected to increase by 5.48%. In years past, the
percentage increase for the Fund is the result of a significant increase in the City’s stop loss premium
due to carrying several (unavoidable) high cost claimants. For 2021, we have increased our stop
loss threshold from $150,000 to $175,000, increasing our exposure risk, but also greatly reducing
our stop loss premium resulting in a smaller overall increase.
The fund balance of the Employee Benefits Self-Insurance Fund is monitored continuously during
the year. If additional contributions should become necessary, the annual funding rate will be
adjusted accordingly with the approval of City Council.
Single $ 12,330
Family $ 29,200
441
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
701 Self Insurance - Employee Bens
10 City Manager
Personal Services
701101 Full Time Salaries/Wages 62,671 68,100 68,100 67,285
701201 Employee Benefits 33,597 38,155 38,155 39,525
Personal Services Total:96,269 106,255 106,255 106,810
Contractual Services
713005 Misc. Contract. Serv.52,942 135,180 199,702 129,230
714003 Third Party Administrator 149,893 349,920 353,598 351,750
714005 Medical Dental Rx Vision 4,795,613 5,264,420 5,292,337 6,108,390
714008 Stop Loss Coverage 1,254,784 1,886,665 1,890,656 1,489,140
714010 Employer HSA Contribution 1,161,573 1,236,000 1,236,000 1,241,250
Contractual Services Total:7,414,805 8,872,185 8,972,293 9,319,760
City Manager Total:7,511,073 8,978,440 9,078,548 9,426,570
Self Insurance - Employee Bens Total:7,511,073 8,978,440 9,078,548 9,426,570
2021 Operating Budget - City of Dublin, Ohio
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Internal Service/ Employee Benefits Self Insurance
BUDGET SUMMARY:
70110120
Account 701101 provides funding for staffing reflected in the Personnel Data and Notes and
Adjustments.
Account 702000 provides funding for attendance annual professional development
conferences.
Account 713005 provides funding for miscellaneous contracted service includes funding for
the City’s comprehensive wellness programs. Funding is included for continuation of the on-
site screenings, various educational classes, fitness programs and other wellness related
counselling sessions. Also funded is continuation of professional benefits consultation,
continuation of return on investment analysis, and further review of plan design.
Account 714003 reflects funding for third-party administration fees from United Health Care
(UHC), Envision Rx and EBMC, the administrator of the City’s flexible spending programs
and vision services benefit. Also included is third-party administration for the short-term
disability program.
Account 714005 includes funding for the all medical, dental, pharmacy and vision claims.
Claims are expected to increase in 2021 based on projections made by Oswald Consulting.
Account 714008 provides funding for a stop-loss insurance policy to protect the City against
catastrophic or extraordinarily high cost claims. The City has had a history with experiencing
continuous high cost claims that are not projected to cease in the foreseeable future.
Because of this trend, the City’s stop-loss is projected to increase for 2021.
Account 714010 provides funding for the employer contributions (funded at 100%) for HSA
contribution.
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Human Resources
PERFORMANCE MEASURES:
Dublin’s Healthy by Choice Wellness Program and Benefit plan design continues to offer value
keeping healthcare costs steady. In 2019 the city had a 99% participation rate with our wellness
program. Out of 356 employees on the City’s health insurance plan 353 participated in wellness
activities such as health screenings, preventive care exams, Healthy by Choice classes, small group
fitness programs, yoga, and much more.
The City’s continued focus on wellness and preventive care continues to exceed industry norms
with over 93% of employees completing a preventive wellness visit with their primary care
physician. The charts below indicate the United Health Care book of Business and compares their
norms with the City of Dublin employee norms. We continue to exceed every category. This high
compliance results in early disease detection and preventive care helps bend the curve of
healthcare costs.
Evidence continues to suggest that high deductible health plans, like the one offered at the City
of Dublin, are associated with lower health care costs as a result of reduction in the use of health
services, including appropriate services. An example of this is the ongoing use of virtual visits,
which saves the City of Dublin health plan and the employee money.
99%
75%74%73%
93%
77%
98%
75%
68%
73%
93%
79%
69%67%
54%
70%68%
77%
0%
20%
40%
60%
80%
100%
ADULT
PREVENTATIVE
VISITS
CHOLESTEROL
SCREENING
COLORECTAL
SCREENINGS
HYPERTENSION
MANAGEMENT
WELL-BEING
ACTIVATION
MAMMOGRAPHY
SCREENINGS
Adult Preventive Visits and Cancer Screenings
Current Compliance Prior Norm Compliance
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Human Resources
Employee and spouse engagement in the Healthy by Choice wellness program has had a significant
positive impact on the City’s claim’s cost. The continued focus on preventive care and education
will increase our trend of healthy members and at least maintain, if not improve, overall claims
costs.
Human Resources continues to implement innovative strategies and techniques to engage our
employees in programs that will make them better health care consumers, and brings awareness
to the complex dynamic of wellness, including financial, mental, physical, emotional, social, and
occupational.
The results of our Healthy by Choice program’s biometric screenings of major risk factors are also
indicative of a positive impact on the health of our workforce and their spouses. The 2019
biometric results indicate our employee population risk. The chart below specifically depicts what
percentage of our population met the health factor guidelines for BMI, Blood Pressure, Total
Cholesterol, and Tobacco Use and provides comparison to the year prior. From this information,
coupled with our medical spend, we determine what areas of focus the Healthy by Choice program
will make for the coming year.
In 2020, the City implemented a lifestyle medicine program or CHIP, Complete Health
Improvement Program. This interactive, classroom-based program runs for 12 weeks, with 2
classes each week for the first 6 weeks and then 1 class per week for the last 6 weeks. This
program is offered to employees and following completion of the 12 week program monthly
discussions are held for the remainder of 2020 to motivate and promote continued accountability.
The program had a total of 23 participants and individuals were offered biometric screenings at
the beginning, midpoint and end of the program. Participants had improvement in Blood Pressure
and Total Cholesterol, with a 22.7% decrease in Hypertensive results and a 27.3% reduction of
those with high Total Cholesterol. We will look to this program for future successes in 2021.
91%
23%
69%
97%
70%
88%
25%
70%
97%
60%
0%
20%
40%
60%
80%
100%
Blood Pressure BMI/Weight BMI/Weight or
Waist Circ.
Tobacca Use Total Cholesterol
% Population Met COD Health Factor Standards
2019
2018
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Human Resources
In 2019, the City continues to see excellent utilization of our generic prescription drug. We continue
to outperform the United Health Care Book of Business pharmacy paid per member per month
(PMPM) by $34.41 PMPM.
In 2020, the Healthy by Choice program will continue to require mandatory education classes that
further educate employees on Financial and Mental health, along with tools to enhance knowledge
of the benefit and wellness systems to ensure our employees remain good medical consumers.
Success following interactive education classes have shaped opportunities for 2021. New for next
year, employees will have the option to fulfill their education requirement outside of the ty pical
lecture style environment by expanding their knowledge through hands-on, interactive learning
opportunities.
36.4%
56.5%
45.5%
31.8%
21.7%
45.5%
31.8%
21.7%
9.1%
0.0%20.0%40.0%60.0%80.0%100.0%
Onset
Midpoint
End
CHIP Participant: Blood Pressure
Normal <120/80
Pre-Hypertensive 120-140/80-90
Hypertensive >140/90
45.5%
73.9%
72.7%
54.6%
26.1%
27.3%
0.0%20.0%40.0%60.0%80.0%100.0%
Onset
Midpoint
End
CHIP Participant: Cholesterol
Ideal <=200
High >200
68.2%
56.5%
54.6%
9.1%
21.7%
18.2%
22.7%
17.4%
27.3%
0.0%
4.4%
0.0%
0.0%20.0%40.0%60.0%80.0%100.0%
Onset
Midpoint
End
CHIP Participant: Triglycerides
Normal <150
Borderline High 150-199
High 200-499
Very High >500
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Internal Service/ Workers' Compensation Fund
STATEMENT OF FUNCTIONS
The Workers' Compensation Fund has been established to cover the costs associated with the City's
Workers' Compensation coverage under a self-insurance plan. Funds are transferred from the
General Fund to cover premiums, claims, and third party administration fees associated with the
City's Workers' Compensation coverage.
NOTES AND ADJUSTMENTS:
This budget reflects estimated costs for the City’s Self-Insurance Workers’ Compensation coverage
which includes expected medical expenses and compensation associated with work-related injuries
and illnesses from January 1, 2021 - December 31, 2021. This budget also reflects estimated fees
for excess workers’ compensation insurance coverage and volunteer insurance coverage.
447
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
703 Self Insurance - Workers' Comp
10 City Manager
Contractual Services
713005 Misc. Contract. Serv.0 6,000 6,000 6,000
714003 Third Party Administrator 22,664 46,650 46,650 46,650
714007 Other Claims 106,391 157,000 157,000 170,108
714008 Stop Loss Coverage 67,846 91,600 91,600 91,600
Contractual Services Total:196,901 301,250 301,250 314,358
City Manager Total:196,901 301,250 301,250 314,358
Self Insurance - Workers' Comp Total:196,901 301,250 301,250 314,358
2021 Operating Budget - City of Dublin, Ohio
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Internal Service/ Workers’ Compensation Fund
BUDGET SUMMARY:
70310120
Account 713005 provides funds for investigation of fraudulent claims.
Account 714003 includes the administrative fee for the self-funded program, independent
medical evaluations of injured employees, and administrative fees for the state tail fund.
Account 714007 funds medical and indemnity reserves for prior year claims, and estimated
2020 claims.
Account 714008 includes the required payment to the state guarantee fund and the state
fee for a self-insured plan. Also included are the excess coverage premium and volunteer
coverage premium which is projected to increase for 2021.
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Human Resources
PERFORMANCE MEASURES:
Percent Change in Number of Worker’s Compensation Claims Filed (including annual costs)
The City collects this information to perform cost comparisons of Self Insured Workers’
Compensation system vs. traditional State Funded system costs. This information is also useful in
projecting future costs, benchmarking with similar Cities/Municipal operations, City Safety
Committee discussion topics and identification of future safety training needs.
The reason for the drop in cost savings in years 2012, 2015 and 2016 is that the Bureau of Worker’s
Compensation (BWC) issued a rebates to all “State Funded” BWC programs.
($1,370)
$433,185
$498,328
$46,223
($62,318)
$360,709 $348,724
$204,449
$350,899
-$100,000
$0
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
2012 2013 2014 2015 2016 2017 2018 2019 2020
Annual Self Insurance Cost Savings FY 2012 -
2020
Total Savings Trendline
FY 2012 FY 2013 FY 2014 FY2015 FY2016 FY2017 FY2018 FY2019 FY2020*
# of Worker’s
Compensation
Claims
25 29 22
24
23
25
24
34
11
Total Self
Insured Cost $230,135 $223,022 $200,042
$157,981
$146,10
2
$158,749
$139,424
$285,550
$141,101
Percent
Change in
Insured Cost
20% (4%) (10%)
(21%)
(8%)
8%
(-12%)
105%
(-50%)
*As of
7/29/2020
450
9 | Fiduciary Funds
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Fiduciary Funds
Fiduciary Funds are used to report assets held in a trustee or agency capacity for others and
therefore cannot be used to support the government’s own programs.
These Funds are considered clearing accounts and do not provide measurement of operations, and
they are not required to be budgeted. However, the City prefers to monitor accounts, and to the
extent possible, eliminate deficit balances. Each payment made, has a corresponding revenue
source.
These Funds reflect the remittance of reimbursements for developers of the cost of installing certain
public improvements (such as water & sewer reimbursement) and for refunding permit bonding fees
deposited with the City to ensure completion of a project. A specific agency fund has been
established for the collection of taxes on behalf of the Visit Dublin Ohio (VDO) - Dublin Convention &
Visitors Bureau, the tracking of unclaimed funds, the collection and distribution of a building
surcharge mandated by State law, Property Assessed Clean Energy (PACE) financing, and for the
agency fund to track the revenue and expenditures of the Central Ohio Interoperable Radio System
(COIRS).
NOTES AND ADJUSTMENTS:
453
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
803 Unclaimed Monies
20 Finance
Other Charges and Ex
755002 Refunds- Gen. Unclaim. Chk 38 250 2,100 250
755003 Refunds- Unclaim. Payroll 0 0 46 0
755004 Refunds- Unclaim. Inc. Tax 121,422 20,000 18,104 20,000
Other Charges and Ex Total:121,459 20,250 20,250 20,250
Finance Total:121,459 20,250 20,250 20,250
Unclaimed Monies Total:121,459 20,250 20,250 20,250
2021 Operating Budget - City of Dublin, Ohio
454
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
804 Visit Dublin Ohio - Convention and Visitors Bureau
20 Finance
Other Charges and Ex
751008 Dubl Conv and Vis Bureau 1,266,163 1,200,000 1,200,000 600,000
Other Charges and Ex Total:1,266,163 1,200,000 1,200,000 600,000
Finance Total:1,266,163 1,200,000 1,200,000 600,000
Convention and Visitors Bureau Total:1,266,163 1,200,000 1,200,000 600,000
2021 Operating Budget - City of Dublin, Ohio
455
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
805 Agency
20 Finance
Contractual Services
711004 Sewer Capacity Charges - Colum 447,483 600,000 853,210 600,000
719006 Contractual Obligations 0 0 1,570,000 1,600,000
Contractual Services Total:447,483 600,000 2,423,210 2,200,000
Other Charges and Ex
755000 Refunds 0 800 800 800
755005 Refunds- Conditional Occup 700,600 500,000 500,000 500,000
755006 Residential 1% Surcharge - OH 4,774 5,000 5,000 5,000
755007 Commercial 3% Surcharge - Ohio 35,121 25,000 25,000 25,000
755008 DCRC/Shelter Deposits 98,000 70,000 70,000 70,000
755010 DCRC/Theater Refundable Adm 0 2,000 2,000 2,000
755012 Washington Twp After Hrs Insp 19,116 12,000 12,000 12,000
755013 Refunds- Hydrant Permit 0 300 300 300
755014 DCRC/Dublin City School Prog 29,379 25,000 25,000 25,000
755015 Refunds- Vendor Bonds 0 500 500 500
755025 Washington Twp Temp Struct Ins 1,175 1,500 1,500 1,500
755026 Bridge Park NCA Charges 72,406 55,000 55,000 55,000
Other Charges and Ex Total:960,572 697,100 697,100 697,100
Finance Total:1,408,055 1,297,100 3,120,310 2,897,100
Agency Total:1,408,055 1,297,100 3,120,310 2,897,100
2021 Operating Budget - City of Dublin, Ohio
456
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
807 C.O.I.R.S.
20 Finance
Contractual Services
713001 Accounting/Auditing Services 3,237 4,500 5,000 4,500
713002 Legal Services 0 6,500 2,500 6,500
713004 Other Professional Services 48,193 31,500 43,971 31,500
714001 Insurance and Bonding 11,053 14,000 14,000 14,000
717005 Utilities- Other Fuel Types 6,595 12,000 14,580 12,000
Contractual Services Total:69,078 68,500 80,051 68,500
Supplies
724003 Equipment Maintenance 257,026 249,000 247,694 249,000
Supplies Total:257,026 249,000 247,694 249,000
Capital Outlay
731000 Furniture/Equipment 0 0 250,000 0
Capital Outlay Total:0 0 250,000 0
Finance Total:326,104 317,500 577,744 317,500
C.O.I.R.S. Total:326,104 317,500 577,744 317,500
2021 Operating Budget - City of Dublin, Ohio
457
2019
Actual
2020
Budget
2020
Revised Budget
2021
Department
Budget
817 Property Assessed Clean Energy
70 Development
Contractual Services
713005 Misc. Contract. Serv.131,977 254,745 254,745 1,470,955
Contractual Services Total:131,977 254,745 254,745 1,470,955
Development Total:131,977 254,745 254,745 1,470,955
Property Assessed Clean Energy Total:131,977 254,745 254,745 1,470,955
2021 Operating Budget - City of Dublin, Ohio
458
10 | Glossary
Staples® ST 1674596-1674598 1234 CYANMAGENTAYELLOWBLACK 07/10/2019
Glossary10Table of Contents
GLOSSARY OF TERMS AND ACRONYMS
CITY OF DUBLIN | 2021 | OPERATING BUDGET
While not all-inclusive, this glossary is
provided to assist the reader with
definitions of some unfamiliar terms
used in the budget document.
Accrual Basis – a basis of accounting in
which transactions are recognized at the
time they are incurred or obligated, rather
then when cash is received or spent.
Agency Fund - a type of fiduciary (trust)
fund used to account for assets held by the
City as an agent for individuals, other
governments and/or other funds.
Appropriation – authorization from the
legislative authority (City Council) to
expend funds for a specific purpose or
category of purposes. Appropriations are
for the current fiscal year and lapse at the
end of the fiscal year if not obligated for a
specific purpose.
APWA – the American Public Works
Association is a not-for-profit,
professional organization of public works
agencies, private companies, and
individuals dedicated to promoting
professional excellence and public
awareness through education, advocacy
and the exchange of knowledge.
ASE – the National Institute for
Automotive Service Excellence is a
professional certification group that
certifies professionals and shops in the
automotive repair and service industry in
the United States and part of Canada. The
organization aims to improve the quality of
vehicle repair and service through the
testing and certification of service
professionals.
Balanced Budget – occurs when planned
expenditures equal anticipated revenues.
Bond – a written promise to pay a
specified sum of money, called the face
value or principal amount, at a specified
date or dates in the future called the
maturity date(s), together with the periodic
interest at a specified rate. Note: The
difference between a note and a bond is
that the latter runs for a longer period of
time and requires greater legal formality.
Bond Rating – a measure of the City’s
credit-worthiness determined by
established outside agencies by reviewing
the City’s financial viability and practices.
A high bond rating results in favorable
interest rates when the City borrows
funding for long term capital projects.
Budget – the financial operating plan for a
given time period which provides estimates
of expenditures and revenues for that time
period and outlines the assumptions under
which those estimates were made.
Budget Amendment – a formal change
of budgeted appropriations requiring
legislative approval.
Budget Calendar – the schedule of key
dates that are followed in the preparation
and adoption of the budget.
Budgetary Basis – the basis under which
the budget estimates are made.
Capital Asset (as defined by the City
of Dublin) – tangible property, obtained
or controlled as a result of past
transactions, events or circumstances,
which will benefit the City for a period of
more than one (1) year and has a cost or
dollar value of $1,000 or more.
Capital Outlay – a category of
expenditures that includes items greater
than a certain value and/or expected to
last for greater than a specified time
period.
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GLOSSARY OF TERMS AND ACRONYMS
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Capital Improvements Program (CIP)
–issued separately on an annual basis, but
in coordination with the operating budget
document, the CIP is the five-year plan for
infrastructure and other long term
investments such as roadways, technology,
vehicles, parks, etc.
Capital Improvements Tax Fund -
represents the 25% of the local income tax
collected for the purpose of funding capital
improvements.
Capital Projects Fund - used to account
for the financial resources to be used for
the acquisition or construction of major
capital facilities other than those financed
by Proprietary Funds and Trust Funds.
Capital Project – a major construction,
acquisition, or renovation activity that adds
value to or significantly increases the
useful life of the government’s physical
assets.
Cash basis – a basis of accounting or
budgeting in which transactions are
recognized only when cash is increased or
decreased.
Cemetery Fund - a fund provided to
account for revenue received from the sale
of cemetery lots and interment fees.
Expenditures are restricted to the
maintenance of the City's cemeteries.
Cemetery Perpetual Care Fund -
established in order to set aside funds so
that when all the City’s cemetery burial lots
are sold, funds remain to properly maintain
all cemetery lots in perpetuity.
City Charter – a document ratified by a
vote of the people that outlines the
guidelines and policies under which a city
will operate.
COIRS – the Central Ohio
Interoperable Radio System (COIRS)
originally established between the City of
Dublin, the City of Worthington and
Delaware County. The City of Dublin
merged their four channel trunked radio
system with the City of Worthington’s three
channel conventional radio system and
interconnected with the Motorola P25
master site located in Delaware County.
Council-Manager form of government
– the form of government in which an
elected City Council hires a professional
city manager to serve as the chief
administrative official for the City, as
opposed to an elected mayor.
Contingency – a budgeted reserve set
aside for emergencies or unforeseen
expenditures not otherwise included within
the budget.
Cost of Services Study – study
conducted each year to determine the fees
to be charged for various programs and
services throughout the City. This study is
a comprehensive review of the allocation of
City costs to all City programs to ensure
that fees charged accurately reflect the
costs associated with provision of that
service or program.
Debt – money owed; also known as a
liability.
Debt Service – payment of principal and
interest on borrowed funds according to a
predetermined schedule.
Debt Service Fund – used to account for
resources set aside to fund debt service
and actual principal and interest payments.
DEC - the Dublin Entrepreneurial
Center (DEC) was launched in March
2009 as a partnership between the City
of Dublin and TechColumbus. The DEC is
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GLOSSARY OF TERMS AND ACRONYMS
CITY OF DUBLIN | 2021 | OPERATING BUDGET
located at 565 Metro Place South and
provides services and promotes an
environment for potential entrepreneurial
and technology development resulting in
more new businesses and job creation in
Dublin and the Columbus region.
Dublin Convention and Visitors
Bureau Fund - accounts for 25% of the
tax imposed on establishments that
provides sleeping accommodations for
transient guests and is due to the Dublin
Visitors and Convention Bureaus as
required by state law.
Employee Benefits Self-Insurance
Fund – includes monies received from
other funds as payment for providing
medical, dental and vision benefits. The
Employee Benefits Self-Insurance Fund
may make payments for service provided
to employees, for reimbursements to
employees who have paid providers, to
third party administrators for claim
payment or administration, for stop-loss
coverage, or any other similar purposes.
Encumbrance – the commitment of
appropriated funds to purchase an item or
service; to encumber funds means to
commit them for a specified future
expenditure.
Enforcement and Education Fund -
provided to account for revenue received
from penalties assessed in accordance with
violations involving Section 4511.19, Ohio
Revised Code. Expenditures are restricted
to educating the public of laws governing
the operation of a motor vehicle while
under the influence of alcohol and other
information relating to the operation of a
motor vehicle and the consumption of
alcoholic beverages.
Enterprise Fund - used to account for
operations that are financed and operated
in a manner similar to private business
enterprises - where the intent is the costs
of providing goods or services to the public
on a continuing basis be financed or
recovered primarily through user charges.
Expenditure – the payment for goods or
services; in a cash – based budget such as
the City of Dublin’s, expenditures are
recognized only when the cash payment
for the cost of goods received or services
rendered is made.
Fiduciary Fund – any fund held in a
fiduciary capacity, ordinarily as agent or
trustee. Also called Trust and Agency
Funds.
Fiscal Year – the twelve-month period
designated as the operating year for
accounting and budget purposes; in the
case of the City of Dublin, January 1 –
December 31, or calendar year.
Full – Time Equivalent (FTE) –
represents an employee working a
standard 40-hour workweek, or its equal in
terms of hours comprised of more than
one employee.
Fund – the basis on which the
governmental accounting system is
organized; an independent financial and
accounting entity with a self-balancing set
of accounts in which transactions relating
to resources, expenditures, assets and
liabilities are recorded. Funds are
established to account for the use of
restricted revenue sources and to carry on
specific activities.
Fund Balance – amounts shown as fund
balance represent monies which remain
unspent after all budgeted expenditures
have been made.
General Fund – the general operating
fund used to fund public services used to
account for all financial resources except
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GLOSSARY OF TERMS AND ACRONYMS
CITY OF DUBLIN | 2021 | OPERATING BUDGET
those required to be accounted for in
another fund.
General Obligation Debt – debt backed
by the full faith, credit and taxing power of
a government.
General Obligation Debt Service Fund
–accounts for the accumulation of
resources and payment of general
obligation bond principal and interest from
governmental resources.
GFX – an abbreviation of graphics.
Governmental Accounting Standards
Board (GASB) – the independent agency
established under the Financial Accounting
Foundation in 1984 as the official body
designated to set accounting and financial
reporting standards for state and local
governments.
Governmental Funds – a generic
classification used by the GASB to refer to
all funds other than proprietary and
fiduciary funds. The General Fund, special
revenue funds, capital project funds, and
debt service funds are types of funds
referred to as “governmental funds.”
Grant – a contribution by a government or
other entity to support a particular
function.
High Deductible Health Plan – a health
insurance policy that requires the
policyholder to pay more out-of-pocket
medical expenses but usually has lower
premiums than traditional health insurance
plans.
Home Rule – the term used to describe
the powers of municipal corporations
operating under a charter which provides
for or authorizes a method of procedure in
the passage and publication of legislation,
the making of improvements, and the
levying of assessments differing from the
method prescribed by general law, may
pass and publish such legislation, make
such improvements, and levy such
assessments under the general law or in
accordance with the procedure provided
for or authorized by its charter.
Hotel Motel Tax Fund – fund into which
taxes derived from hotel room stays (bed
taxes) are deposited; this fund accounts
for 75% of the tax imposed on
establishments that provide sleeping
accommodations for transient guests.
Expenditures are restricted to the
advancement of cultural development,
beautification of public property,
improvement of the historic district and
any other project or expenditure which
would enhance the City's appeal to visitors
and tourists.
ICF - the Intelligent Community
Forum (ICF), is a New York-based think
tank dedicated to studying the use of
information and communications
technology to create the community of the
21st Century. The Intelligent Community
Lifetime Achievement Award is given by
ICF’s founders to those who quietly and
tirelessly dedicate their careers to
improving their communities in ways that
exemplify the global Intelligent Community
movement.
Income Tax Revenue Sharing Fund –
fund into which income taxes to be shared
with Dublin City Schools in conjunction
with certain economic development
agreements are deposited for payment to
the schools.
Infrastructure – the physical assets of a
government, including but not limited to
public buildings, streets, curbs and traffic
control devices, water and sewer facilities,
and parks and public lands.
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GLOSSARY OF TERMS AND ACRONYMS
CITY OF DUBLIN | 2021 | OPERATING BUDGET
Interest – a fee for the use of money
over time. It is an expense to the
borrower and revenue to the lender. Also,
money earned on a savings account.
Internal Service Fund - used to account
for the financing of goods or services
provided by one department or agency of
the City to other departments or agencies
on a cost-reimbursement basis. Charges
are intended only to recoup the total cost
of such services.
Lapse of Appropriation – the expiration
of appropriation authority at the end of the
fiscal year if it is neither expended nor
encumbered for a specific purpose.
Law Enforcement Trust Fund -
accounts for all cash or cash proceeds that
are a result of contraband property
seizures and forfeitures of property.
Major Funds - Many local
governments manage and account for
their financial activities in a limited
number of funds--designated as major
funds as recommended by the GASB.
Mandatory Drug Fine Fund - includes
revenue from mandatory fines imposed for
drug offense convictions in accordance
with Section 2925.03, Ohio Revised Code.
Expenditures are restricted to law
enforcement efforts pertaining to drug
offenses.
Mayor's Court Computer Fund –
represents an additional fee collected for
computerization of the Mayor's Court in
accordance with Ohio Revised Code
Section 1901.261.
Merchandising Fund - fund for receipts
from sales of Dublin-related merchandise
and related costs.
NAFA – the National Association of
Fleet Administrators is a not-for-
profit, individual membership
professional society for professionals
who manage fleets of automobiles,
SUVs, trucks, vans and a wide range of
specialized mobile equipment for
organizations in the United States and
Canada.
NECC - the Northwest Emergency
Communications Center (NRECC) is the
primary public safety dispatch center for
the City of Dublin, City of Hilliard,
Washington Township and Norwich
Township. Located inside the Dublin
Justice Center, NRECC was formed in
October 2013 when Dublin began providing
dispatching services for Norwich Township
Fire and became the primary 9-1-1
answering point for all of Hilliard.
Dispatching for Hilliard Police started in
January of 2014.
OCM – an abbreviation for the Office of
the City Manager.
Operating Expenditure – costs of
personnel, materials, services and
equipment required for a City unit to
function.
Operating Revenue – income received
by the government to pay for ongoing
operations, including items such as taxes,
fees for services, investment earnings,
grant revenues, etc.
Operating Transfer – an amount moved
from one fund to another to support the
funding of services in the recipient fund.
Parkland Acquisition Fund – created to
account for property taxes and
development fees collected for the purpose
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GLOSSARY OF TERMS AND ACRONYMS
CITY OF DUBLIN | 2021 | OPERATING BUDGET
of funding acquisition of recreational
facility sites, open space, and/or parkland.
PCI - the Pavement Condition Index
(PCI) provides a numerical rating for the
condition of road segments within the road
network, where 0 is the worst possible
condition and 100 is the best.
Performance Measurements – any
systematic attempt to learn how
responsive a government’s services are to
the needs of the residents through use of
standards, workload indicators, etc.
Permissive Tax Fund - accounts for
permissive tax fees received in addition to
the motor vehicle license tax.
Expenditures are restricted to construction
or permanent improvements of the streets
and state highways within the City.
Personal Services – a category of
expenditures that represents the amounts
paid for all costs associated with personnel,
including wages and benefits paid by the
City.
Policy – a guiding principal which defines
the underlying rules which will direct
decision-making processes.
Principal – the unpaid balance on a loan,
not including interest; the amount of
money invested.
Program – a group of related activities
intended to accomplish a specific objective.
Recreation Fund - created to account for
revenues and expenditures for parks and
recreation programs and activities,
including the Community Recreation
Center.
Reserve – funds set aside that are
earmarked for a specific future use.
Revenue – sources of income received
during a fiscal year, operating transfers
from other funds, and other financing
sources such as the proceeds derived from
the sale of fixed assets.
Safety Fund - accounts for revenues and
expenditures for the operations of the
City's Police Department. Major revenue
sources are property taxes and subsidies
from the General Fund.
Service Payment – payment made in lieu
of real estate taxes for purposes of retiring
debt for improvements in a designated tax-
increment financing (TIF) district.
Sewer Fund - provided to account for
capacity charges for connecting into the
sewer system and the costs associated
with the maintenance and repair of the
City's sewer lines.
Special Assessment Debt – debt issued
for a specified purpose and based on
collection of taxes levied against a pre-
determined set of properties for that
purpose.
Special Assessment Debt Service
Fund - provided to account for the
accumulation of resources and payment of
special assessment bond principal and
interest from special assessment levies
with governmental commitment.
Special Revenue Fund - used to account
for the proceeds of specific revenue
sources (other than expendable trusts or
major capital projects) that are legally
restricted to expenditures for specified
purposes.
State Highway Improvement Fund -
provided to account for the allocation of
revenues derived from motor vehicle
license fees and gasoline taxes.
Expenditures are restricted by state law to
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GLOSSARY OF TERMS AND ACRONYMS
CITY OF DUBLIN | 2021 | OPERATING BUDGET
maintenance and repair of state highways
within the City.
Street Maintenance and Repair Fund -
provided to account for the allocation of
revenues derived from motor vehicle
license fees and gasoline taxes.
Expenditures are restricted by state law to
maintenance and repair of streets within
the City.
Swimming Pool Fund- includes revenues
and expenditures for outdoor swimming
pool programs and activities at both
outdoor facilities, excluding the capital cost
of the swimming pool.
Tax-increment financing (TIF) - a
method used for funding public
improvements whereby real estate tax
revenue increases resulting from those
improvements are directed toward paying
for those improvements.
Transfers – an appropriation to or from
another fund. A transfer is the movement
of money from one fund to another to
wholly or partially support the functions of
the receiving fund.
Unencumbered Balance – the remaining
balance within a fund that is not obligated
for any other purpose.
User Fee (or charge) – the payment of a
fee for direct receipt of a public service by
the party who benefits from the service.
Water Fund - provided to account for the
collection of a user surcharge, permit fees
and the costs associated with the
maintenance and repair of the City's water
lines.
Workers’ Compensation Self-
Insurance Fund – fund for the
accumulation of funds to provide for
payment of claims and other costs
associated with the City’s self-insured
workers compensation program.
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