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HomeMy WebLinkAbout80-08 OrdinanceRECORD OF ORDINANCES so-os Ordinafrce No. Passed , 20 AN ORDINANCE ADOPTING THE ANNUAL OPERATING BUDGET FOR THE FISCAL YEAR ENDING DECEMBER 31, 2009, AND DECLARING AN EMERGENCY WHEREAS, Section 8.02(a) of the Dublin Revised Charter requires the City Manager to prepare and submit the annual budget to City Council; and WHEREAS, City Council has reviewed the proposed operating budget for 2009; and WHEREAS, the Administration has incorporated into the attached 2009 Operating Budget modifications requested by City Council as a result of the budget review workshops. NOW, THEREFORE, BE IT ORDAINED, by the Council of the City of Dublin, State of Ohio, ~ of the elected members concurring that: Section 1. The 2009 Annual Operating Budget attached as an Exhibit be, and hereby is, approved. Section 2. This ordinance is declared to be an emergency necessary to protect the health, safety and welfare of the residents of the City, and for the further reason that the annual operating budget must be in effect by January 1, 2009. This Ordinance shall therefore be effective on January 1, 2009. Passed this _ day of ~-Q Y~_~ ~.1~ , 2008. Mayor -Presiding Officer ATTEST: Clerk of Council CITY OF DUBLINd Office of the City Manager 5200 Emerald Parkway • Dublin, OH 43017-1090 Phone: 614-410-4400 • Fax: 614-410-4490 To: Members of Dublin City Council From: Marsha Grigsby, Interim City Manager/~/~fi Date: December 4, 2008 Memo Re: Ordinance No. 80-08, An Ordinance Adopting the 2009 Operating Budget Summary During the budget workshops, several City Council members expressed concerns that the 2009 Operating Budget reflects growth in general operating expenditures when there is considerable uncerCainty in the economy. As discussed at the budget workshop meetings, the 2009 Operating Budget including the occurrence of an additional, or 27~~' pay period, reflects a 4.15% rate of general operating expenditure growth over the 2008 Operating Budget. Without the added pay period, the rate of growth would have been 2.29%. The intent of this memo is to highlight financial policies and practices followed to maintain our strong financial position. The general operating expenditures have continued to grow over the years as a result of the City's continued growth. The rate of growth for 2009 is actually the slowest rate of growth the City has experienced. In 1992 and 2005, the rates of growth were 4.3%. City staff recognizes the importance of being fiscally conservative during these economic times and understands and appreciates the concerns expressed by City Council members. The City's past practices of strong community planning and conservative financial management has served the community well. As you are aware, the Comnnmity Plan includes a Fiscal Analysis chapter that evaluates the City's ability to maintain the current levels of service through 2030. Based on the current and projected future land uses, one of the most significant fiscal study conclusions is the fact that, unlike the fiscal findings from most communities, the City's projected future growth will generate net surplus Co the operating budget. We will need to continually monitor the Levels of service and the type of growth that occurs (i.e. residential vs. non-residential) on an anmtal basis Co ensure net surpluses continue. From a financial management standpoint, the City has maintained a conservative philosophy. The following financial management policies have been key in maintaining the City's strong financial position: • The City has a longstanding practice of maintaining a signifcant General Fund balance. The City's practice, on which the 2009 Operating Budget is based, is to maintain a year- end General Fund balance that is equal to at least 50% of the actual General Fund expenditures excluding transfers for capital projects. The slide from the 2009 overview reflecting results from 1999 is attached. Memo to Council re Ordinance 80-08 -Adopting 2009 Operating Budget December 4, 2008 Page 2 As discussed during the budget overview, the current year and the budget year normally reflecC a balance that is less than the 50% target as a result of our conservative projections for both revenues and expenditures. Based on updated projections tluough November, the 2008 revised projected General Fund balance of $29,616,800 would be 55.4% of the revised estimated General Fund expenditures of $53,439,000. A copy of the slide from the 2008 Proposed Operating Budget overview is attached Co compare the then 2008 General Fund projections with the above to compare November 30 projections for 2008. • The budget for general operations is based on projected resources available. The most significant component of the resources available is the projected revenue. Because of limited control over revenues, the revenue projections are very conservative. The projected revenues for the budget years have been less than the previous years' actual revenue. For example, the estimated operating revenues for 2008 are approximately $69.1 million and the projected operating revenues for 2009 are $67.7 million This has been the practice for marry years. • As a result of our conservative estimates, General Fund "surpluses" have been available. The City's established practice has been to utilize Che "surplus" for capital projects. Projects have been accelerated or we have used the excess funds to reduce the amount of debt needed to fimd the projects. Issuing less debt maintains more flexibility for the future. This also helps to control the rate of growth in operations. Many entities utilize excess revenues to expand programs or operations, which results in "cuts" or reductions when revenues slow. A copy of the slide from the 2009 overview reflecting capital transfers is attached for reference. A significant portion of the capital transfers have been utilized to continue aggressively funding transportation improvement projects. The majority of these projects provide a direct benefit to the traveling public, but more significantly provide or improve access to non-residential development that results is continued growth in our income tax revenue. • Additionally, a significant number of the transportation projects benefit property that has been identified in tax increment financing (TIF) districts. The TIF districts will generate service payments to fund needed infrastructure improvements or to reimburse the General Fund and Capital Improvements Tax Fund for advances made by these funds to initially fimd the projects. The repayment of the advances will result in a future revenue source. The budget requests are also reviewed administratively prior to submitting the proposed budget to City Council. As part of that review, adjustments and con-ections are made. The proposed 2009 Operating Budget submitted to City Council had been adjusted by a net total of ($706,595). Adjustments included both additions and reductions. The additions totaled $444,140, of which over 40% related to capital improvements at the Dublin Community Recreation Center, and the reductions totaled ($1,150,735). The national and local economy will continue to be a concern over the coming months. Staff recognizes the need to closely monitor revenues and conhrol our operational expenditures. From Memo to Council re Ordinance 80-08 -Adopting 2009 Operating Budget December 4, 2008 Page 3 a fiscal officer perspective, I worry about the City's financial position every time we prepare the capital and operating budgets. Every capital and operating budget has ashort-teen and a long- term impact, and the goal is to provide the best conununity that we can while remaining fiscally sound. A separate memo has been prepared to highlight the modifications made to the proposed 2009 Operating Budget as directed by City Council. Recommendation Staff recommends adoption of Ordinance 80-08 as an emergency on December 8 so that it can be in effect on January I, 2009. 2009 Proposed Operating Budget General Fund Balance Compared to General Fund Expenditures } Year-e n d Balance Expenditures Percent 1999 14,896,790 ~ 23,578,690 - 63. 18% 2000 ~ 15, 538, 086 ~ 27, 457, 678 56. 59% 2001 _ ~.. 18, 360, 595 .~. 30, 982,109 59. 26% 2002 ___. 20, 507, 274 ~ 36,179, 070 56. 68% 2003 ~ 22, 904, 804 38, 556, 014 59. 41 2004 ~.. 26, 269, 288 ___ 41, 618, 645 63. 12% 2005 27,189, 428 43, 473, 342 62. 54% 2006 ~ 26, 735, 637 44, 855, 718 59. 60% 2007 ~ 28, 077, 833 50, 773, 511 55. 30% 2008 (e st) 27, 395, 299 55, 610, 498 49. 26% 2009 (e st) ~ 25, 763, 041 ~ 60, 998, 593 42. 24% 2008 Proposed Operating Budget General Fund Balance Compared to General Fund Expenditures Year-end Balance Expendit~ Percent 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 ~~ 11, 492, 401 ---~ 23, 003, 417 14, 896, 790 23, 578, 690 15, 538, 086 27, 457, 678 18, 360, 595 30, 982,109 ~ 20,507,274 36,179,070 ~~ 22, 904, 804 ~ ~ 38, 556, 014 - ~ 26, 269, 288 41, 618, 645 ~~~ 27,189, 428 43, 473, 342 ~~ ~ 26, 735, 637 1 44, 855, 7 8 , ~ 26, 640,194 50, 878, 064 ~~ 20, 477, 834 59, 301, 669 49.96% 63.18% 56.59% 59.26% 56.68% 59.41 63.12% 62.54% 59.60% 52.36% 34.53% 2009 Proposed Operating Budget Transfers/Advances • Operating fund transfers • Capital transfers: 2003- 5,000,000 2004- 3,000,000 2005- 6,187,500 2006- -0- 2007- 11,000,000 2008- 5,000,000 2009- -0- • Rating agencies look favorably on the City's capital transfers CITY Ot DUBLIN.. Office of the City Manager 5200 Emerald Parkway • Dublin, OH 43017-1090 Phone: 614-410-4400 • Fax: 614-410-4490 TO: Members of Dublin City Council FROM: Marsha Grigsby, Interim City Manager ~~ DATE: December 4, 2008 INITIATED Bryan Thurman, Deputy Director of Finance gy Michele M. Hoyle, Budget Manager RE: Ordinance No. 80-08, Adoption of the 2009 Operating Budget Summary Memo Ordinance No. 80-08 provides for the adoption of the 2009 Operating Budget. As a result of the budget review workshops, the modifications requested by City Council have been incorporated in the budget document as well as the companion Annual Appropriations Ordinance, Ordinance No. 95-08. Following are modifications and additional information resulting from the budget workshops: General Fund City Council/Boards and Commissions (pages 45-48) Funding in the City Council Communications account (101-1510-710-2320) was reduced by $4,700 to reflect the elimination of fax lines for each City Council member. In addition, the Advertising account was reduced by $50,000, reflecting the savings that will result from the change in City Council's advertising policy. In 2009, City Council will use the City's website to publish the City Council agenda as well as public meeting notices. Building Standards (paces 107-110) The funding for Salaries (101-1340-720-2110) and for Employee Benefits (101-1340-720-2120) has been reduced to defer the hiring of the Plans Examiner Manager until May I, 2009. This delay provides an opportunity to evaluate the division's workload prior to hiring the new position. If the workload does not warrant staffing the position, the position will remain vacant. Street Maintenance and Repair Fund Streets and Utilities (pies 143-146) The funding for Street Salt (210-1320-770-2422) has been reduced by $32,360. The Division determined that a smaller quantity of the "enhanced" salt, which is more costly, is needed, reducing the budget accordingly. This is consistent with the City's past practices. Memo to Council re Adoption of 2009 Operating Budget December 4, 2008 Page 2 Recreation Fund Recreation Services (pales 161-164) and Community Recreation Center (pages 165-1681 The funding for the Fall Harvest Jamboree has been shifted from the Community Recreation Center Budget to the Recreation Services Budget. This change adds $12,000 in Professional Services (213-1630-740-2349) and $3,000 in Advertising (213-1630-740-2370) in Recreation Services, and makes the corresponding reductions in the Community Recreation Center Budget. Recreation Facilities (pages 169-172) As discussed at the first Budget Workshop, the funding for replacement of the flooring in the locker rooms at the Recreation Center was moved forward from the 2008 Operating Budget into the 2009 Operating Budget, resulting in a change of $125,000. Hotel-Motel Tax Fund Community Relations (pages 185-188) With the exception of the Dublin Irish Festival (DIF), all special events funding was reduced to the 2008 level, a funding reduction totaling $35,350. In addition, funding for the DIF economic impact study ($15,000) was removed. Capital Improvements Tax Fund (paces 209-212) As discussed at the Budget Workshop, funding for a portion of the Radio System upgrade ($2.5 million) was moved forward into the 2008 Operating Budget. This change allows the City to take advantage of a price discount of $100,000 by executing the purchase contract prior to December 31, 2008. Requested Follow-uu Information The items requested at the November 5 Budget Workshop were provided at the November 19 Budget Workshop. A copy of that memo is attached. The remaining follow-up items also are attached: Information requested regarding the Mayor's Court use of the magistrate. Attached is a memo with attachments from Michelle Crandall and Lisa Wilson regarding the cost and use of magistrates in 2007 and 2008 (Attachment A). 2. City Council travel and training information Attachment B provides a summary of travel and training expenses for City Council members for 2007 and 2008. 3. Information regarding the Fall Harvest Jamboree Attachment C includes copies of surveys of attendees and population count; these items were requested at the November 5 Budget Workshop and were not included with those follow-up materials. Memo to Council re Adoption of 2009 Operating Budget December 4, 2008 Page 3 At the December 8°i Council meeting, an update on legislation potentially affecting Mayor's Courts will be provided. Recommendation Staff recommends passage of Ordinance 80-OS adopting the 2009 Operating Budget as an emergency so that it becomes effective January 1, 2009, as required by the Revised Charter. ATTACHMENT A CITY OP DUBLIN.. Office of the City Manager 5200 I3merald Parkway • Dublin, OH 43017-1090 Phone: 614-410-4400 • Pax: 614-410-4490 To: Dublin Ciry Council Members Rrom: Marsha Grigsby, Interim City Manager ~~~ llate: December 4, 2008 Initiated 13,y: Michelle L. Crandall, Director of Administrative Services Lisa Wilson, Court Administrator Re: Budget InformaYimral Request -Court Magistrate Usage Memo Snnnnary During Council's budget workshops, a request was made for information regarding the cost and use of the magistrates for Mayor's Court. The following is a recap of 2007 and 2008 costs and usage. ht the City's contract with magistrates, separate amounts are designated for prison hearings and court sessions. The conll'aeted amount for prisoner hearings is $150. This is payable only if there is a prisoner broughC out for the hearing and the magistrate is required to appear. In cases where a magistrate is scheduled to cover a particular date, but there is no prisoner, the City does not pay anything. The contracted amount for a court day is $250 per hour, not to exceed $500/court session. ht 2007, the City spent $9,325 for these services. Thus far in 2008, the City has spent $5,875 for the first 10 months of the year (January -October). Attached are two spreadsheets that show the breakdown of coverage by mouth for 2007 and January- October of 2008. In 2007, the magistates covered 23 prisoner hearings and 24 court days. In 2008, the magistrates have covered 17 prisoner hearings and 15 court days It is important to note that, due to the fact that the City is only required to pay a magistrate when there is a prisoner and a hearing is held, the magistrates were only paid for 4 hearing dates in 2007 and 2 hearing dates in 2008. The spreadsheets also indicate how many prisoner hearings and court days were covered by the Mayor and the Vice Mayor. In 2007, 150 court dates and prison hearings required coverage. To date in 2008 (January -October), 125 court dates and prisoner hearings have required coverage. This is a significant volume of required coverage; however, with the flexibility afforded in our Revised Charter to allow for a ntagistate(s) Co assist with this coverage, our Mayor's CourC has been better able to process prisoners in au efficient manner and to hold court oft a weeldy basis. 12ecotmnendatimr Information only. Should you have questions related to this information, please contact Lisa Wilson, CourC administrator at 614.410.4916 or' Michelle Crandall, Director of Administrative Services at 614.410.4403 (office) or 614.206.4886 (mobile). 2007 Magistrate Statistics Month/Year Number of Number Served Number Served Number Served %Time wl %Time wl %Time w/ Prisoner Hearings by Mayor by Vice Mayor by Magistrate Mayor Vice Mayor Magistrate Scheduled Jan-07 7 4 0 3 57.14% 0.00% 42.86% Feb-07 8 1 4 3 12.50% 50.00% 37.50% Mar-07 9 5 3 1 55.56% 33.33% 11.11% Apr-07 10 5 2 3 50.00% 20.00% 30.00% May-07 8 7 0 1 87.50% 0.00% 12.50% Jun-07 9 3 0 6 33.33% 0.00% 66.67% Jul-07 11 7 0 4 63.64% 0.00% 36.36% Aug-07 9 7 1 1 77.78% 11.11 % 11.11 Sep-07 7 4 3 0 57.14% 42.86% 0.00% Oct-07 9 5 4 0 55.56% 44.44% 0.00% Nov-07 8 6 1 1 75.00% 12.50% 12.50% Dec-07 9 7 2 0 77.78% 22.22% 0.00% Totals: 104 61 20 23 58.65% 19.23% 22.12% Number of Court Number Served Number Served Number Served %Time wl %Time w/ Month Da s Scheduled Y b Ma or Y Y b Vice Ma or Y Y b Ma istrate Y 9~ %Time w/Mayor Vice Ma or Y Ma istrate 9~ Jan-07 5 1 0 4 20.00% 0.00% 80.00% Feb-07 3 0 0 3 0.00% 0.00% 100.00% Mar-07 4 1 0 3 25.00% 0.00% 75.00% Apr-07 3 3 0 0 100.00% 0.00% 0.00% May-07 4 1 0 3 25.00% 0.00% 75.00% Jun-07 4 3 0 1 75.00% 0.00% 25.00% Jul-07 3 2 0 1 66.67% 0.00% 33.33% Aug-07 4 3 0 1 75.00% 0.00% 25.00% Sep-07 4 1 1 2 25.00% 25.00% 50.00% Oct-07 5 3 0 2 60.00% 0.00% 40.00% Nov-07 4 0 0 4 0.00% 0.00% 100.00% Dec-07 3 2 0 1 66.67% 0.00% 33.33% Totals: 46 20 1 25 43.48% 2.17% 54.35% 2008 Magistrate Statistics MonthlYear Number of Number Served Number Served Number Served % Time w/ %Time wl %Time wl Prisoner Hearings by Mayor by Vice Mayor by Magistrate Mayor Vice Mayor Magistrate Scheduled Jan-08 7 1 1 5 14.29% 14.29% 71.43% Feb-08 9 5 2 2 55.56% 22.22% 22.22% Mar-08 9 7 2 0 77.78% 22.22% 0.00% Apr-08 9 5 2 2 55.56% 22.22% 22.22% May-08 9 5 3 1 55.56% 33.33% 11.11% Jun-08 9 3 5 1 33.33% 55.56% 11.11% Jul-08 7 2 4 1 28.57% 57.14% 14.29% Aug-08 10 3 6 1 30.00% 60.00% 10.00% Sep-OS 8 2 2 4 25.00% 25.00% 50.00% Oct-08 9 0 9 0 0.00% 100.00% 0.00% Totals: 86 33 36 17 38.37% 41.86% 19.77°/a Number of Court Number Served Number Served Number Served or %Time w/Ma %Time w/ %Time w/ Month Da s Scheduled Y b Ma or Y Y b Vice Ma or Y Y b Ma istrate Y 9 y Vice Ma or Y Ma istrate 9~ Jan-08 4 2 1 1 50.00% 25.00% 25.00% Feb-08 3 1 1 1 33.33% 33.33% 33.33% Mar-08 4 3 1 0 75.00% 25.00% 0.00% Apr-08 4 4 0 0 100.00% 0.00% 0.00% May-08 3 0 0 3 0.00% 0.00% 100.00% Jun-08 4 2 0 2 50.00% 0.00% 50.00% Jul-08 5 1 0 4 20.00% 0.00% 80.00% Aug-08 3 3 0 0 100.00% 0.00% 0.00% Sep-08 5 2 0 3 40.00% 0.00% 60.00% Oct-08 4 3 0 1 75.00% 0.00% 25.00% Totals: 39 21 3 15 53.85% 7.69% 38.46% ATTACHMENT B Attachment B Summary of City Cou ncil Member Travelffraining 2007 Council Member Name Dates of Travel Location Conference Trip Cost Annual Total Cathy Boring 4/14/07-4/78/07 Philadelphia, PA APA Conference 2,026.37 Cathy Boring 11/72/07-11/18/07 New Odeans, LA 2007 National League of Cities 3,029.90 $5,056.27 M. Chinnici-Zuercher 1/23/07-1/26/07 Washington, DC US Conference of Mayors 1,697.65 $1,697.65 $6,753.92 2008 Council Member Name Dates of Travel Location Conference Trip Cost Annual Total Amy Salay 9/25/08-9/26/08 Greenville, SC Mobile Workshop 644.00 644.00 Cathy Boring 3/8/083/12/08 Washington, DC National League of Cities 1,615.73 Cathy Boring 4/26/08-4/29/08 Charleston, SC National League of Cities 1,535.12 Cathy Boring 6/28!08-7/2/08 Rapid City, SD Thinking & Acting Strategically in Local Government 1,750.16 Cathy Boring 11/10/08-11/14/08 Orlando, FI Congress of Cities & Exposition 1,819.60 s:t. Cathy Boring 9/25/08-9/26/08 Greenville, SC Mobile Workshop 644.00 esp. $7,364.61 John Reiner 9/25/08-9/26/08 Greenville, SC Mobile Workshop 644.00 $644.00 Marilee Chinnici-Zuercher 1/23108-1/25/08 Washington, DC 2008 US Conference of Mayors 1,379.86 Marilee Chinnici-Zuercher 6/19/08-6/23/08 Miami, FL 76th Annual Conference of Mayors 2,226.35 Marilee Chinnici-Zuercher 9/15/08-9/16/08 Las Vegas, NV IMLA Conference 792.30 Marilee Chinnici-Zuercher 9/25/08-9/26/08 Greenville, SC Mobile Workshop 644.00 $5,042.51 Tim Lecklider 3/9/08-3/11/08 Washington, DC National League of Cities 7,455.48 Tim Lecklider 9/25/08-9/26/08 Greenville, SC Mobile Workshop 644.00 $2,099.48 $15,794.60 City was reimbursed by Schottenstein, Zox and Dunne CITY OF DUBLIN, OHIO 2009 OPERATING BUDGET Ordinance No. 80-08 CITY OF DUBLIN, OHIO OPERATING BUDGET FOR 2009 TABLE OF CONTENTS City Manager's Budget Message ......................................................................................... ............. 1 Mission Statement .................................................................................... ...........5 List of Officials .................................................................................................................... ............ 7 City Council Goals .................................................................................... ...........9 OVERVIEW Dublin Community Profile ............................................................................ ........11 Form of Government and City Organizational Structure ...................................... ..........13 Table of Organization ................................................................................. ..........14 Financial Management Policies ...................................................................... ..........15 Accounting and Fund Stivcture ...................................................................... .........17 Budget Procedures .................................................................................... ..........19 Summazy By Fund ............................................................................................................... ........... 23 Revenue Projections ........................................................................................................ ...........25 Revenue Compazisons -All Funds ..................................................................................... ........... 31 Revenue Comparisons -General Fund ................................................................................ ........... 32 Expenditure and Budget Summary ...................................................................................... ........... 33 Expenditm•e and Budget Summazy -General Fund ............................................................ ........... 35 Compvison of Operating Revenues and Expenditures ........................................... .........36 Appropriations Summary .............................................................................. .........37 Appropriations Summary -General Fund .......................................................... .........38 Staffing Summary ................................................................................................................ ..........39 Debt Administration .................................................................................. ..........41 2009 Debt Service Schedule .......................................................................... .........43 Government Finance Officers Association Distinguished Budget Presentation Award ....... .........44 GENERAL FUND City Council/Boards and Commissions .............................................................................. ......... 45 Office of the City Manager .................................................................................................. ........... 49 Miscellaneous Accounts/Contingencies ....................................................................... ...........53 Human Resources ......................................................................................................... ............57 Community Relations ................................................................................................... ........... 61 Legal Services .............................................................................................................. ........... 65 Finance Office of the Director of Finance ................................................................................. ........... 69 Procurement ................................................................................... .........72 Transfers and Advances ..................................................................... .........75 Miscellaneous Accounts ..................................................................... .........77 Accounting and Auditing ............................................................................................. ........... 81 Taxation ........................................................................................................................ ........... 85 Public Service Office of the Director of Public Service ....................................................................... ........... 89 Solid Waste Managernent ....................................................................................... ........... 93 Fleet Maintenance .................................................................................................. ........... 97 Engineering ................................................................................................................... ......... 101 Miscellaneous ......................................................................................................... ......... 104 Building Standazds ....................................................................................................... ......... 107 Land Use and Long Range Planning ................................................................................... ......... 111 CITY OF DUBLIN, OHIO OPERATING BUDGET FOR 2009 TABLE OF CONTENTS (continued) Parks and Recreation Parks ...................................................................................................... ................................ 115 Economic Development Office of the Director of Economic Development ......................... ..........................119 Administrative Services Office of the Director of Administrative Services ......................... ..........................123 Information Technology ........................................................................ ................................ 127 Court Services ....................................................................................... ................................ 131 Records Management ..................................................................... ................................ 135 Facilities Management ........................................................................... ................................ 139 SPECIAL REVENUE FUNDS Sweet Maintenance and Repair Fund Sweets and Utilities .......................................................... ............................143 Engineering ................................................................... ............................147 State Highway Improvements Fund Streets and Utilities .......................................................... ............................151 Engineering ................................................................... ............................154 Cemetery Fund Parks and Recreation Cemetery Maintenance .................................................. ...........................157 Recreation Fund Parks and Recreation Recreation Servrrtes ........................................................ ............................161 Community Recreation Center .......................................... ........................... 165 Administrative Services Community Recreation Center - Facilities .................................... ................................... 169 Safety Fund Safety Po]ice .......................................................................................... ................................... 173 Swimming Pool Fund Parks and Recreation Dublin Municipal Pools ................................................................. ................................... 177 Permissive Tax Fund ................................................................................. .................................. 181 HoteUMotel Tax Fund Community Relations ......................................................................... .................................. 185 Taxation .............................................................................................. .................................. 187 Education and Enforcement Fund Police .................................................................................................. .................................. 189 Law Enforcement Trur st Fund Police .................................................................................................. .................................. 193 Mayor's Court Computer Fund Court Services ..................................................................................... ................................... 197 Accrued Leave Reserve Fund .................................................................... ................................... 201 CITY OF DUBLIN, OHIO OPERATING BUDGET FOR 2009 TABLE OF CONTENTS (continued) General Obligation Debt Service Fund ........................................................................................ 205 Special Assessment Debt Service Funds ...................................................................................... 207 CAPITAL PROJECTS FUNDS Capital Improvement Tax Fund .................................................................................................... 209 Pazkland Acquisition Fund ........................................................................................................... 213 Water Fund Streets and Utilities ......................................................................... ...................................... 215 Accounting and Auditing ................................................................ ...................................... 217 Engineering ...................................................................................... ...................................... 219 Sewer Fund Streets and Utilities ......................................................................... ...................................... 221 Accounting and Auditing ................................................................ ...................................... 223 Engineering ...................................................................................... ...................................... 225 Merchandising Fund Community Relations ..................................................... ..............................227 INTERNAL SERVICE FUNDS Employee Benefits Self-Insurance Fund ................................................ ...................................... 231 Workers' Compensation Self-Insurance Fund ........................................ ...................................... 235 FIDUCIARY FUNDS Income Tax Revenue Shazing Fund ....................................................... ...................................... 239 Agency Fund ........................................................................................... ...................................... 239 Dublin Convention and Visitors Bureau Fund ....................................... ...................................... 239 Glossary of Terms ...........................................................................................241 THIS PAGE LEFT BLANK INTENTIONALLY December 8, 2008 CITY OF DUBLIN,. Office of the City Manager To Members of Dublin City Council and Citizens of the City of Dublin: 5200 Emerald Parkway Dublin, Ohio 43017-1006 Phone: 614.410.4400 I am pleased to present for your consideration the 2009 Operating Budget for fax:614-410-4490 the City of Dublin. The 2009 Operating Budget reflects the slower rate of Web Site: www.dublin.oh.us growth for which these uncertain economic times call, while at the same time continuing the attention to the high level of service provision for which Dublin is known. The 2009 Operating Budget was prepared in accordance with the City Charter, the time frames established by the annual budget calendar, and adherence to stated financial management policies and guidelines. The 2009 Operating Budget provides funding for City Council goals and priorities established for 2008 and 2009. Efforts to achieve a higher level of distinction and establish Dublin's competitive edge are reflected in the continued focus on economic development and its level of funding. In 2009, Dublin will serve as a conference sponsor for the Mid-America Competitiveness Conference. This sponsorship will provide Dublin's Economic Development staff access to high-level site selectors for companies throughout the Midwest region. The 2009 Operating budget includes funding to host local business leaders in targeted industries, potential economic development partners and national site selectors at the Emerald Club and Celtic Rock Sky Boxes as well as other venues at the Dublin Irish Festival. The budget requests also maintain resources to attract businesses to Dublin through advertising and marketing in targeted areas throughout the United States. The Operating Budget includes estimated economic development incentive payments to 25 companies that are projected to meet their performance commitments outlined in executed economic development agreements. These incentives total $3.3 million and have resulted in an estimated $14 million in income tax revenue. Historic Dublin revitalization efforts will culminate in the opening of the Bri- Hi development project, apublic-private partnership, in 2009. This project should service as a catalyst for revitalization of the area. Also funded in 2009 is a parking demand study for the area. The 2009 Operating Budget includes several opportunities for providing leadership in Central Ohio as a "Green Community." Efforts will continue to -1- reduce energy consumption in City facilities. The City is working to achieve an Energy Star rating for the Dublin Community Recreation Center and for the Dublin Justice Center by the end of 2009. This rating certifies that these buildings are among the most energy efficient of buildings of their respective type across the United States. The Ciry is also utilizing cleaning and paint products that carry the "Green Seal" wherever practical. As well, review of the City's fleet is ongoing, both to determine the appropriate number of vehicles and to investigate alternative types of vehicles and fuels for the fleet. In addition, more environmentally friendly alternatives to road salt and possible ways to reduce the use of salt for snow and ice control will be explored in 2009, in an effort to be both environmentally and fiscally responsible. In 2009, funding is provided for the second year of a three-year plan to expand recycling efforts within the community by providing larger recycling containers that have been successfully used in pilot areas. These larger containers have increased recycling and diverted greater quantities of refuse from landfill disposal into recovery and reuse of materials. The City's commitment to parks and green space continues in the 2009 Operating Budget. The City currently owns and maintains more than 1,500 acres of parkland. Continued allocation of 55 percent of the inside millage to the Parkland Acquisition provides available funding for purchase of parkland and open space, as well as right-of-way and easements for bike path connections. Also continuing within Building Standards, Engineering, and Land Use and Long Range Planning is development of sustainable building and zoning codes. To work toward City Council's goal of "Greening our Codes," a team of employees representing these work units began in 2008 with athree-phase project, starting with analysis of the existing land development regulations, Zoning Code, Building Code and Engineering Standards to identify existing issues and successes. Phase II will occur in the last quarter of 2008, establishing goals to resolve the issues generated through the analysis performed in Phase I, generate public input and feedback, and establish benchmarks for the goals that are developed. Improving the health of Dublin's employees will remain a priority of the employee benefits program. Healthy by Choice, the City's employee health initiative, will be offered for the first time in 2009 to all full-time City employees, with the incorporation of the program into the Fraternal Order of Police labor agreement. In 2009, program efforts will focus on providing tools to employees and families that are targeted strategically toward reducing the most prevalent health risks that occur with Che City's covered employees and their families. -2- To work toward Council's goal of preparing for expanding infrastructure and utility needs, the 2009 Operating Budget includes funding within Land Use and Long Range Planning for amulti-modal transportation consultant. This consultant will assist the City in identifying possible future methods of travel and transportation facility needs. The Operating Budget for 2009 in the General and Special Revenue Funds projects operating revenues of approximately $67.7 million, and operating expenditures of $71.5 million. The chart below compares total estimated operating revenues to total estimated operating expenditures. The "gap" reflected in the prior years has allowed the City to increase capital programming as part of the annual Capital Improvements Program update approved by City Council earlier this year. The 2009 Operating Budget, including the occurrence of an additional, or 27th pay period, reflects a 4.15% rate of operating expenditure growth over the 2008 Operating Budget. This extra pay period results from the bi-weekly nature of the City's pay calendar, and occurs approximately every ten years. This occurrence adds approximately $1.3 million in wages and benefits to the 2009 Operating Budget. Without the added pay period, the rate of growth would be 2.29% Operating Revenues vs Operating Expenditures in Millions $80 ------_____-----,--__..___..___W___...~._.____---_._.__~._.__ $70 - $60 $50 - - $40~J ~J ,-~rJ-- -,-----~,J-- ,p~ 2~ ~~ 2~h ~ ~^ ~~ Qt 2~ The City's undesignated General Fund balance, which accounts for the majority of the City's reserves, is projected to be $27.4 million at year-end 2008 (including a $7.2 million advance to be repaid in 2009). This balance equates to approximately 49.35 percent of the estimated 2008 operating expenditures, including operating transfers, in the General Fund. This level of undesignated fund balance provides a sufficient reserve and is looked upon favorably by rating agencies, as evidenced by the City's Aaa rating from Moody's Investors Service and AAA from Fitch Ratings. A primary focus of the budget process is to ensure that sufficient fund balances are available to provide necessary funding for unanticipated needs or opportunities, and to ensure satisfactory cash flow. The City's conservative budget philosophy has resulted in actual General Fund revenues exceeding -3- actual General Fund expenditures for many years. Since the early 1990's, the General Fund balance has exceeded 50 percent of the General Fund expenditures. The undesignated General Fund balance will continue to be closely monitored to ensure the City's financial stability. As illustrated on the following chart, the 2009 Operating Budget will continue the City's focus on infrastructure. However, the majority of City funding will continue to be invested in employee wages and benefits. This chart shows the importance of continued responsible management of the City's labor force, both in terms of size and prudent control of wage and benefit costs, as key to long-term financial sustainability. 2009 Budget by Expenditure Type Operating Capital 1% 31% Salaries 31% 11% The 2009 Operating Budget maintains the City's focus on providing a high quality of life to both residents and corporate citizens. As well, the long-term focus on environmental and financial sustainability ensures that these standards can be maintained into the future. Respectfully submitted, \~~ Marsha I. Grigsby Interim City Manager -4- i 111 [!1 11t Kl t',_ Mission Statement The City of Dublin strives to preserve and enhance the unique high quality of life offered to those who live or work in our community by providing the vision, leadership and performance standards which allow for managed growth and development. We endeavor to deliver our services cost-effectively, with an emphasis on quality and innovation. The City of Dublin seeks recognition in the field of local government as being responsive, cooperative, and culturally and environmentally sensitive, while embracing the highest standards of integrity and accountability to those we serve. 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. -5- THIS PAGE LEFT BLANK INTENTIONALLY 2009 OPERATING BUDGET CITY OF DUBLIN, OHIO COUNCIL Marilee Chinnici-Zuercher, Mayor Cathy A. Boring, Vice- Mayor Timothy A. Lecklider Richard S. Gerber Michael H. Keenan John G. Reiner Amy J. Salay Clerk of Council, Anne Clarke Interim City Manager, Marsha I. Grigsby Deputy City Manager/Director of Finance -Marsha I. Grigsby Deputy City Manager/ Director of Economic Development -Dana L. McDaniel Deputy City Manager/Chief of Police-Michael R. Epperson Director of Law -Stephen J. Smith -7- THIS PAGE LEFT BLANK INTENTIONALLY 2009 OPERATING BUDGET -CITY OF DUBLIN, OHIO Dublin City Council Goals 2008-2009 On May 5, 2008, City Council adopted Resolution 28-08, a statement of the strategic vision for the City of Dublin and goals related to key elements oP that vision. These goals are grouped into eight major categories that address the areas of highest priority determined by consensus of City Council. This resolution represents the outcome of City Council's goal setting process, and serves as guide for City residents, visitors, staff and officials in understanding the high quality of life in the City of Dublin. In the preparation of the 2009 Operating Budget, each City division used these goals as guidance for operational priorities for 2009. Although not always reflected as specific budget items in the operating and/or capital improvement budgets, the daily functions and acfrvities of all operating units ar•e closely aligned with these goals, and, as such, are important to highlight as part of the overall budget document. 1. Achieve a higher level of distinction and establish Dublin's competitive edge. • Retain, expand, attract and create high tech & knowledge-based jobs Co ensure the financial security of the City of Dublin. • Implement use of publicly-owned bandwidth in the Wi-Fi and fiber optics systems and ensure the ongoing viability and competitiveness of this critical infrastructure. • Explore innovative economic development solutions. • Focus on the development of the Centra] Ohio Innovation Center by o fostering relationships with research and educational institutions; o adopting high quality development standards and implementing a development review process that is predictable and consistent; and o identifying, recruiting, and securing an anchor tenant(s). 2. Actively seek partnerships with Dublin City Schools, Columbus Metropolitan Libraries, community organizations and individuals for the creation of a new Dublin library and redevelopment of school property in Historic Dublin. 3. Enhance further development of Historic Dublin. • Revitalize Historic Dublin with a clear vision of the role of Historic Dublin and implement that vision through a comprehensive action plan. • Complete and Adopt the Historic Dublin Revitalization Plan. • Update the Zoning Code for the Historic District. • Design and implement a comprehensive wayfinding system. 4. Promote a high quality of life by emphasizing neighborhoods and fostering a sense of community. • Continue Dublin's high quality of life by focusing on creating and maintaining strong neighborhoods. This can be achieved by incorporating desirable neighborhood elements in the built environmenC and by promoting neighbor-to-neighbor connections. 5. Set the standard as a leading Green Community • Greening Our Parks, through the pursuit of environmentally focused land use management and landscaping principles, increased recycling and further development and promotion of our bike path systems as an alternative transit option. -9- 2009 OPERATING BUDGET -CITY OP DUBLIN, OHIO • Greening Our Codes, through the examination of existing development and building codes, in order to remove ban'iers to and provide incentives for sustainable land development and building consa'uction. Greening Our Fleet and Facilities, through the examination and implementation of technologies and alternative fuel options that will reduce our fleet and facilities baseline carbon emissions. • Educating and Engaging our Community, through the development and implementation of an environmental education plan, a "Greener in Dublin" web page and the exploration of partnerships with our business community. 6. Provide regional leadership • Share our knowledge and expertise with other communities by serving on regional, state or national committees. • Focus on regional relationships to secw'e future economic opportunities for the region including ensuring well planned growth of the U.S. 33 conidor. 7. Promote Healthy Living and Lifestyles • Adopt the Parks and Recreation Master Plan. • Develop integrated parks, facilities, bike paths and open spaces that support healthy living lifestyles and create opportunities to encourage residents to engage in recreational pursuits. Use bike paths to connect neighborhoods, destinations and link with other systems in the metro area. Develop facilities in partnership with other organizations to increase recreational opportunities and options, and to minimize long term maintenance costs. Incorporate public art into community improvements. Implement the Public Art recommendations of the Community Plan. 8. Prepare for the City's Expanding Infrastructure and Utility Needs • Evaluate multiple modes of transportation, such as bike lanes and public transportation, for possible implementation in future capital improvement programs. • Focus on completing key linkages in the bikeways system. • Consider the future of rail fw' n•ansit and logistics in the northwest conidor. • Review and evaluate utility options to ensure the best future services for the City of Dublin, with particular' attention to planning for the City's future water and sewer system needs. -10- 2009 OPERATING BUDGET -CITY OF DUBLIN, OHIO Dublin Community Profile Encompassing just over 24 squaze miles, Dublin is in the northwest corner of the Columbus, Ohio metropolitan area and is home to approximately 40,000 residents and more than 52,000 corporate citizens. Dublin's extensive growth began in the 1970s, due in large part to the completion of the I-270 outerbelt and the development of the Muirfield Village Oolf Club and residential community. Due to this rapid business and residential growth, Dublin officially became a city in August 1987. Dublin's residential market offers something for every lifestyle, from historic neighborhoods to contemporary condominiums and breathtaking estates. Dublin residents are primarily upwardly mobile, young, married and employed, with most having children living at home. On the following page, a chart showing Dublin's economic and demographic statistics illustrates the growth in the City over the past ten years. The City owns more than 1,500 acres of parkland and more than 88 miles of bike paths to complement an active citizenry. The City owns and operates the Dublin Community Recreation Center (an 110,000-squaze foot facility that includes fitness facilities, two indoor pools, classrooms, community halls and ablack-box theater). It also has two outdoor municipal pools. In 2004, Money magazine named Dublin the second best city (under 100,000 population) in which to live in the centxal region of the United States. The City also enjoys solid financial ratings, having received a Aaa from Moody's Investors Service and AAA from Fitch Ratings. Offering a unique quality of life with natural beauty, historic sights and tourist attractions, Dublin is a great place to live, work and visit. The City of Dublin appreciates art and culture. The City sponsors the Dublin Irish Festival, one of the largest Irish celebrations of its kind in the country. More than 93,000 people attended the event in 2008. Dublin also is home to many major companies. It is international headquarters for Wendy's International, Ashland Chemical, Verizon Wireless, Cardinal Health and Online Computer Library Center. The income taxes generated by these and over 2,500 other businesses are the primary source of funding for the City. A listing of the City's principal businesses and approximate number of employees is included on the following page. Most of the residents of Dublin live in Dublin City School District, one of the 15 largest school districts in Ohio. Although nearly 14,000 students attend Dublin Schools, the schools consistently perform among the top districts academically in Ohio. 2009 OPERATING BUDGET -CITY OF DUBLIN, OHIO Demographic and Economic Statistics Last Ten Years Per Estimated Capita Personal Personal Year Population Income Income ]998 28,826 $ 886,024,762 $ 30,737 1999 30,132 926,167,284 30,737 2000 31,392 1,290,901,824 41,122 2001 34,397 1,414,473,434 41,122 2002 35,500 1,459,831,000 41,122 2003 36,300 1,492,728,600 41,122 2004 37,590 1,545,775,980 41,122 2005 38,900 1,599,645,800 41,122 2006 40,163 1,651,582,886 41,122 2007 40,519 1,666,222,318 41,122 Principal Businesses by Employment Percentage of Approx. # Total City EMPLOYER Business Rank of Employees Employment Nationwide Insurance Enterprises Insurance & Financial I 4,383 5.40% Caz~dinal Health Pharmaceuticals 2 2,672 3.29% Dublin City Schools Education 3 1,708 2.10% Cellco/Verizon Wireless Telecommunications 4 1,700 2.09% Ashland Chemical Co. Research & Developmt 5 1,450 1.79% Medco Health Solutions, Inc. Retailers/N'holesalers 6 1,199 1.48% Qwest Communications Telecommunications 7 1,000 7.23% Check Free Corporation Elecvonic Bil] Payments 8 900 1.11% Online Computer Library Center Computer Library 9 832 1.02% CareWorks Family of Companies Insurance & Financial 10 750 0.92% Pacer Global Logistics Traztsportation Logistics 11 675 0.83% Wendy's International Restaurant Chain/Corp 12 600 0.74% Ohio Health Medics] and Administratiol 13 586 0.72% Laboratory Corp. of fvnerica Medical Laboratory Testg 14 425 0.52% OSI Outsourcing Solutions Financial Institutions 15 421 0.52% City of Dublin Government 16 391 0.48% WD Panners Architecmrat Services 17 356 0.44% IBM Corporation Computers/Data Processing 18 350 0.43% Frank Gates Service Company Third Parry Administrator I9 305 0.38% Quest Software Computers/Data Processing 20 197 0.24% 20,900 25. Source: City of Dnblin, Comprzhensi~~e AnnnN Financial Siatemem fon6e liscal year ender) December 31, 2007. _12_ 2009 OPERATING BUDGET -CITY OF DUBLIN, OHIO 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 7uly 24, 1979, and revised the charter in 1996. The City's original Charter and the Revised Charter have provided for aCouncil/City Manager form of government. The legislative authority is vested by the Charter in aseven-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 atwo-year term. The Vice Mayor is also a member of City Council, elected by City Council for atwo-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. The City Manager is charged with the responsibility for the administration of all municipal affairs as empowered by the Charter. 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 three Deputy City Managers, one of whom also serves as Chief of Police, as well as a management team comprised primarily of directors from across the organization. Nearly 400 permanent full-time employees work for the City. -13- City of Dublin Organizational Structure 2009 OPERATING BUDGET -CITY OP DUBLIN, OHIO rINANCIAL MANAGEMENT POLICIES OPERATING BUDGET POLICIES • The City will pay for all current expenditures with cun~ent 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 oP capital assets and for their orderly replacement. • The City will protect against catasn•ophic losses t}n~ough a combination of insurance and self-insurance funded programs. • The Crty will maintain a budgetary control system Co 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. RESERVE POLICIES • The City will appropriate $150,000 to a contingency account in the General Fund to provide for non-recurring and unanticipated expenditures. • For 2009, the City will maintain 20% of the 2008 estimated revenues in the Genera] Fund as reserves Co address unforeseen contingencies or to be able to take advantage oP opportunities that may arise. CAPITAL IMPROVEMENT PROGRAM POLICIES • The City will develop afive-year Capital Improvements Program on an annual basis. • The City will enact an annual capital improvement budget based on the multi-year Capital Improvements Program. • The City will coordinate development of the capital improvement budget with development of the operating budget. -15- 2009 OPERATING BUDGET -CITY OP DUBLIN, OHIO DEBT MANAGEMENT POLICIES • 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 period not to exceed the expected useful life of the project. • The City will eva]uate 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 bon~owing 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. REVENUE POLICIES • The City will estimate its annual revenues by a conservative, objective, and analytical process. • Non-recurring revenues will be used only to fund non-recurring expenditures. • 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 an 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, economical, 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. -16- 2009 OPERATING BUDGET -CITY OF DUBLIN, OHIO Accounting and Fund Structure Basis of Accounting 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 fmrd-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 incun~ed, 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. Fund Accounting -Fund Tvnes The City of Dublin operates from and administers several different types of funds. A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities. Like other state and local governments, Dublin uses fund accounting to ensure and demonstrate compliance with finance-related requirements. The following are the fund types 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. 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 numerous recreation programs and programs provided at the Dublin Community Recreation Center; and the Safety Fund, into which property tax revenues earmarked for police services and contractual revenues for provision of dispatching services to Washington Township are deposited. The City also has special revenue funds for operation of the City's special events, outdoor pools, and for other purposes. 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. 17- 2009 OPERATING BUDGET -CITY OF DUBLIN, OHIO Fund Accountine -Fund Tunes (Continued) Capital Proiects Funds: Capital projects funds are used to account for financial resources to be used for the acquisition or construction of major capital facilities (other than those financed by proprietary funds and trust funds). 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 three enterprise funds: Water Fund. The Water Fund is an enterprise fund that accounts for activities associated with the City's water supply. The City is connected to the City of Columbus water system, which provides supply, purification and distribution services. The City is responsible for the construction and maintenance of the water lines. Revenues are derived from user charges, specifically surcharges based on consumption and one-time initial tap-in fees. Expenses relate to the ongoing maintenance of the system. Sewer Fund. The Sewer Fund is an enterprise fund that accounts for activities associated with the City's sanitary sewers. The City is connected to the City of Columbus sanitary sewer system, which provides sewage treatment services. The City is responsible for the construction and maintenance of the sanitary sewer lines. Revenues are derived from user charges, specifically surcharges based on usage and one-time initial tap in fees. Expenses relate to the ongoing maintenance of the system. The City's storm sewers and drainage systems are not included in the fund's activities, but are instead included in governmental activities. Merchandisine Fund. The Merchandising Fund accounts for the purchase and sale of Dublin-branded retail merchandise, such as apparel and souvenir items. Internal Service Flmds: 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 acost-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. Fiduciar,, F~ 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. Agency funds include deposits and unclaimed monies held for individuals and private organizations, hotel/motel taxes collected on behalf of the Dublin Convention and Visitor's Bureau, building surcharges, sewer capacity charges, court assessments, revenue sharing and payroll withholdings held for other governmental units. -18- 2009 OPERATING BUDGET -CITY OF DUBLIN, OHIO Budget Procedures 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 adopted by City Council, after a public hearing is held, by July I S of each year. The 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 Cormnission 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. For the 2008 budget year, the tax budget was approved by City Council on June 16, 2008 and was forwarded to the Franklin County Budget Commission before the deadline of July 20, 2008. Basis of Budgeting Budgets for all City fund types are prepared on a cash basis. This basis of budgeting means that revenues are recorded when received in cash and expenditures are recorded when encumbered or paid in cash. Anpropriations 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 Council during the year as required. Appropriations within an organizational unit may be transferred within the same organizational unit with approval of the City Manager. Unencumbered appropriations lapse at year-end and may be reappropriated 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 can-ied 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. 19- 2009 OPERATING BUDGET -CITY OF DUBLIN, OHIO Budget Procedures (Continued) )Jncumbrances The City establishes encumbrances by which purchase orders, contracts and other conunitments 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. Budaetarv Controls 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, with the exception of 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 on- line to directors so they are able to review the financial status and measure the effectiveness of the budgetary controls. The financial reports are distributed to City Council on a quarterly basis. The City also maintains an encumbrance accounting system as one technique for accomplishing budgetary control. At the end of the year, outstanding encumbrances are carried forward to the new year and unencumbered amounts lapse. The Annual Budget Process City Council has adopted an annual budget calendar. The calendar has established time frames for preparing, reviewing, and adopting the City's five-year capital improvements program 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. • General time frames established by annual budget calendar are as follows: - Proposed operating budget completed by the end of October. - City Council review during November. - Adoption by year-end. -20- 2009 OPERATING BUDGET -CITY OF DUBLIN, OHIO Specific Time Frames for the 2009 Operating Budget August 20, 2008 A Budget Kick-Off Meeting was held for the City Manager's Executive Team and major divisions, to outline the guidelines under which the 2008 Operating Budget would be developed. August 20, 2008 Following that meeting, the budget development memo was sent to all. directors, outlining the same guidelines described above. Review training of the on-line budgeting system was completed at the same time. September 5, 2008 Revenue estimates were completed. Budget requests were forwarded to Directors for final review and modifications. September L5, 2008 2009 budget requests were submitted to the Finance Department. September 30, 2008 Finance review of requests was completed, including comparison of estimated resources to budget requests, debt service and capital improvement program. October 1- ]0, 2008 Budget review meetings with the Budget Review Committee, consisting of the Interim City Manager/Director of Finance, Deputy Finance Director, and Budget Manager. October 24, 2008 Final budget revisions were sent to heads of all City work units for final review and comment. October 29, 2008 The proposed 2009 operating budget was assembled for dish~ibution to City Council. City administrative staff did not receive printed documents; instead, the document was made through the City's website to reduce the number of documents reproduced. November 3, 2008 First reading by Dublin City Council of the 2009 Operating Budget. November 5, 2008 City Council budget workshop. November 19, 2008 City Council budget workshop. December 8, 2008 Public hearing and passage of the 2009 Operating Budget by Dublin City Council. -21 - THIS PAGE LEFT BLANK INTENTIONALLY it/25/2008 t1:i3 2009 OPERATING BUDGET-CITY OF DUBLIN, OHIO SUMMARY OF ALL FUNDS 1/1/2009 Estimated 12/31/2009 Unencumbered Estimated Estimated Resources Estimated Estimated Unencumbered Fund Balance Revenue Transfers-In Available Expenditures Transfers-Out Balance GENERAL 20,195,299 58,591,335 7,975,000 86,761,634 44,034,331 16,875,000 25,852,303 SPECIAL REVENUE FUNDS Street Maintenance and Repair 1,319,720 1,650,150 2,000,000 4,969,870 3,939,245 - 1,030,625 State Highway Improvement 262,474 133,625 - 396,099 25,000 - 371,099 Cemetery 51,140 16,630 125,000 192,770 168,331 - 24,439 Recreation 802,007 3,053,520 4,500,000 8,355,527 7,844,440 - 511,087 Safety 580,192 1,037,367 9,700,000 11,317,559 11,231,200 - 86,359 Swimming Pool 70,940 467,900 550,000 1,088,840 968,175 - 120,665 Permissive 1,167,518 104,800 - 1,272,318 167,000 - 1,105,318 Hotel/Motel 1,750,786 2,712,000 - 4,462,786 3,227,842 253,590 981,354 Education and Enforcement 59,350 2,925 - 62,275 - - 62,275 Law Enforcement Trust 88,932 3,375 - 92,307 19,000 - 73,307 Mandatory Drug Fine 2,281 50 - 2,331 - - 2,331 Mayor's Court Computer Fund 144,780 32,250 - 177,030 84,500 - 92,530 Accrued Leave Reserves 1,127,971 312,500 - 1,440,471 386,560 - 1,053,911 DEBT SERVICE FUNDS w G.O. Debt Service 772,013 19,250 9,283,470 10,074,733 7,259,575 - 2,815,158 Special Assessment 429,574 - - 429,574 - - 429,574 1992 Special Assessment 94,564 99,000 - 193,564 108,550 - 85,014 2001 Special Assessment 71,703 150,000 - 221,703 130,885 - 90,818 CAPITAL PROJECTS FUNDS CapitallmprovementsTax 1,087,122 21,837,830 893,659 23,818,611 12,643,977 8,817,665 2,356,969 Park Development 1,521,296 1,772,420 - 3,293,716 2,392,500 582,581 318,635 Woemer-Temple TIF 32,251 8,100 - 40,351 90 - 40,261 Ruscilli TIF 375,558 468,500 - 844,058 3,700 - 840,358 Pizzuti TIF 412,219 256,000 85,000 753,219 752,750 - 469 Thomas/KohlerTlF 3,002,046 625,000 - 3,627,046 2,244,000 165,481 1,217,565 McKitdckTlF 2,403,830 1,791,700 - 4,195,530 18,000 2,195,799 1,981,731 Perimeter CenterTlF 256,181 380,000 - 636,181 600,000 - 36,181 M:\PA10peretin9 &itl9ets@009 Butlget\SUMMARY09.xls wzs~zooa i~aa 2009 OPERATING BUDGET-CITY OF DUBLIN, OHIO SUMMARY OF ALL FUNDS 1/1!2009 Estimated 12/31/2009 Unencumbered Estimated Estimated Resources Estimated Estimated Unencumbered Fund Balance Revenue Transfers-In Available Expenditures Transfers-Out Balance Rings Road TIF 19,412 320,000 - 339,412 1,650 311,342 26,420 Perimeter West TIF 76,919 550,000 - 626,919 7,000 572,013 47,906 Upper Metro Place TIF - 300,000 - 300,000 206,287 78,159 15,554 Rings/FrantzTlF 2,736,583 441,000 - 3,177,583 504,700 - 2,672,883 Historic Dublin TIF 87,745 7,500 - 95,245 65 - 95,180 Emerald Pkwy Phase 5 TIF 247,107 - - 247,107 - 225,000 22,107 Emerald Pkwy Phase 8 TIF 65,497 900,000 1,500,000 2,465,497 2,400,000 - 65,497 Perimeter Loop TIF 80 34,000 - 34,080 400 30,000 3,680 Tartan West TIF Fund 544,240 150,000 - 694,240 200,000 - 494,240 Shamrock Blvd. TIF Fund 244,362 90,000 - 334,362 900 300,000 33,462 Land Acquisition Fund 10,579 - 500,000 510,579 - 500,000 10,579 River Ridge TIF Fund 194,850 50,000 500,000 744,850 500,400 - 244,450 Lifetime FitnessTlF 1,045,567 85,000 - 1,130,567 200,000 - 930,567 COIC Improvement Fund 146,865 18,000,000 - 18,146,865 8,126,000 7,200,000 2,820,865 Irelan Place TIF 366 5,500 - 5,866 55 5,500 311 Shier Rings Road TIF 17,105 7,300 - 24,405 75 - 24,330 Shamrock Crossing TIF Fund - 25,000 - 25,000 - - 25,000 Bridge and High TIF Fund 4,196 - 675,000 679,196 679,000 - 196 Dublin Methodist Hospital TIF Fund 166,731 8,500 - 175,231 - 175,000 231 Kroger Centre TIF 4,491 264,000 268,491 2,800 - 265,691 a Frantz Road/Dublin Road TIF Fund - - - - _ _ _ ENTERPRISE FUNDS Water 9,342,734 1,386,900 - 10,729,634 1,371,676 - 9,357,958 Sewer 6,914,700 2,209,000 - 9,123,700 3,733,815 - 5,389,885 Merchandising 44,236 2,620 - 46,856 8,300 - 38,556 INTERNAL SERVICE FUNDS Employee Benefits Self-Insurance 621,127 4,215,500 - 4,836,627 4,790,650 - 45,977 Workers' Compensation Self-Insurance 671,637 172,600 - 844,237 399,753 - 444,484 FIDUCIARY FUNDS Trust and Agency 315,933 652,000 - 967,933 967,933 - - Income Tax Revenue Sharing Fund 409,569 350,000 - 759,569 409,000 - 350,569 Convention and Visitor's Bureau 47,336 583,300 - 630,636 583,300 - 47,336 Cemetery Perpetual Care 777,747 39,000 - 816,747 - - 816,747 Totals 62,839,461 126,374,947 38,287,129 227,501,537 123,343,410 38,287,130 65,870,997 M:\FA10peraling Budgets\2009 eutlget\SUMMARY09.x15 2009 OPERATING BUDGET -CITY OF DUBLIN. OHIO Revenue Projections for 2009 Projecting revenues is an important element in the prepazation of an operating budget. The City's Annual Budget Calendar reflects that the prof ection of revenues is completed prior to receiving budget requests. 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 administrative staff recognize that controlling the rate of growth on the expenditure side 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, we will continue to estimate annual revenues by a conservative, objective, and analytical process. It is better to underestimate revenues which result in an increase in our fund balances than to overestimate and have a shortfall. Our goal is to make reasonable revenue projections, especially for our key revenues such as income taxes, property taxes, intergovernmental revenues, and charges for services. The following information provides proj ections for the major revenue sources of the City for 2009. The information provides actual information for 2006 and 2007, estimates for 2008, and projections for 2009, 2010, and 2011. General Fund Income Taxes (General Fund onlvl 2006 48,163,200 2007 50,424,449 2008 52,315,500 2009 53,884,965 2010 55,366,802 2011 56,889,389 The actual revenue and projections reflect 75% of the total income taxes collected. The remaining 25% is reflected in the Capital Improvements Tax Fund and by Ordinance can only be used for capital improvements. Income tax revenues are our largest revenue source. In 2009 income tax revenues are estimated to comprise 92% of our General Fund operating revenues (does not include transfers or advances) and 80% of all operating revenues. Because of the importance of our income tax collections, we monitor income tax collections on a daily basis. Our 2008 income tax revenues are estimated to increase 3.75 % over 2007 collections. This estimate is based on collections through October. In making current year estimates, we rely on the Receipts Distribution Summary, a report that compares the current year collections by type to last year's collections by type, and an in-house spreadsheet indicating total collections 25 - 2009 OPERATING BUDGET -CITY OF DUBLIN. OHIO General Fund (Continued) by month, percentage ofincrease/decrease and each month's collection as a percentage oftotal collection for past years. Through October, income tax revenues were up approximately 4%. Withholding income tax revenues, which generally comprise 80% of the City's total income tax revenues, are up less than 1 % in 2008 over the same time period in 2007. The low year- to-date increase is due to an atypical compensation pay-out of a large Dublin based company in 2007 that will not occur in 2008. The next few years' income tax revenue collections will depend on the sustainability of the current economy, nationally and locally. The City has aggressively pursued high-end commercial development which has resulted in several major corporate expansions and several corporate relocations to Dublin. The Cardinal expansion expected to be completed in early 2009 will have a positive impact on revenues. In conjunction with our existing tax base, we are hopeful that our revenue projections aze low and unanticipated revenue will be available for subsequent programming. The 2009, 2010, and 2011 projected rates of growth are consistent with prof ections utilized in the 2009-2013 CIP. Ourprojections reflect a 3.0% growth rate for 2009, a 2.75% growth rate for 2010, and a 2.75% growth rate in the year 2011. Intergovernmental Revenues There are several different revenues that comprise intergovernmental revenues in the General Fund. The two most significant revenues are local government and estate taxes. Local Government 2006 1,341,914 2007 1,294,725 2008 1,192,975 2009 1,221,640 2010 1,200,000 2011 1,200,000 Local government is the State of Ohio's revenue sharing program, whereby local governmental entities share a portion of the State's sales tax, income tax, corporate franchise tax, and public utility excise tax. A portion ofthe funds are distributed directly from the State of Ohio to the City and a portion of the funds are distributed to the counties who, in turn, distribute to local governmental entities. The 2009 projection reflects an increase in this funding source. This projection is based on a confirmation of the 2009 distribution from Franklin County. The projections for 2010 and 2011 assume revenues slightly lower than the 2009 estimate, as this program is frequently targeted in State budget reduction discussions. -26- 2009 OPERATING BUDGET -CITY OF DUBLIN. OHIO General Fund (Continued) Estate Taxes 2006 183,248 2007 541,703 2008 290,000 2009 25,000 2010 25,000 2011 25,000 Estate taxes are a highly volatile revenue source. Despite recent State law changes increasing the amount of an estate that is exempt from taxation, this revenue could become more significant in the future as the City's population ages. The conservative projection reflects the unpredictability of this revenue source. Licenses and Permits Various licenses and pernuts aze issued by the City with the vast majority of which aze related to development and building activity with the City. 2006 2,413,301 2007 2,026,677 2008 1,470,040 2009 1,288,525 2010 1,200,000 2011 1,200,000 The City has adopted a fee structure based on the cost of providing services. The intent of this method is to identify the benefactor of a service that is not a general public service and charge them a user fee based on the cost to provide the service. The total revenue collected for development and building activity fees are dependent upon the economy and can fluctuate significantly from year to year. Special Revenue Funds Motor Vehicle License Taxes and Gasoline Taxes 2006 1,669,134 2007 1,943,560 2008 1,922,019 2009 1,759,175 2010 1,500,000 2011 1,500,000 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 Cityreceives 34%of the motor vehicle registration fees charged for vehicles registered in one of our taxing districts. The gasoline taxes received by the City are based on the number of vehicles _27_ 2009 OPERATING BUDGET -CITY OF DUBLIN. OHIO Special Revenue Funds (Continued) registered in our taxing districts and the amount of state assessed gasoline taxes collected. The Ohio General Assembly approved increases in the gasoline tax that resulted in a total increase of 0.06/gallon through July 1, 2005. Consumption decreases tied to recent increases in fuel costs have reduced the revenues initially projected from this source. Due to errors in distribution by the Ohio Bureau of Motor Vehicles, these revenues fluctuate based on the results of motor vehicle registration audits performed by local jurisdictions. Recreation Fees In 1996, the Dublin Community Recreation Center (DCRC) was opened. When the rate structure was established for Phase 1 ofthe DCRC, the intent was that operating costs would be significantly covered by user fees collected. The rates established for other recreational programming are based on a goal of 50% cost recovery. DCRC Total Only Recreation 2006 2,607,392 3,588,805 2007 2,434,262 3,489,558 2008 2,269,900 3,427,970 2009 2,100,000 3,053,520 2010 2,100,000 3,000,000 2011 2,100,000 3,000,000 The revenues established for recreational programming have continued to recover at approximately 50% of the cost. Phase I of the DCRC substantially recovers operating costs. Hotel/Motel Taxes 2006 1,730,820 2007 1,857,468 2008 1,820,000 2009 1,750,000 2010 1,600,000 2011 1,600,000 These amounts reflect 75% of the total hotel/motel taxes collected. The remaining 25% is recorded in the Dublin Convention & Visitor's Bureau (DCVB) Fund and distributed to the Bureau on a monthly basis. The City, the DCVB, and administrators from the local hotels continue to work to identify "slow times" as far as hotel vacancies and to schedule events to maximize occupancy rates. They have worked with event organizers to coordinate schedules and promote events that result in overnight stays in the City. _28_ 2009 OPERATING BUDGET -CITY OF DUBLIN. OHIO Special Revenue Funds (Continued) The 2009 proj ection reflects a slight reduction in this revenue source to remain conservative. The DCVB is projecting a slight rate of growth for the coming year. Capital Projects Funds The primary funding source for the Five-Year Capital Improvements Program (CfP) 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 2005 16,054,398 2006 16,808,226 2007 17,438,535 2008 17,961,690 2009 18,455,636 2010 18,963,166 The actual revenue and projections reflect 25% of the total income taxes collected. The remaining 75% is reflected in the General Fund and will comprise 80% of all operating revenues. Prouerty Taxes 2006 2,950,650 2007 3,078,274 2008 3,052,251 2009 2,845,360 2010 2,880,000 2011 2,880,000 Beginning in 2001, the City's inside millage was allocated 100% to the Pazkland Acquisition Fund resulting in no property tax revenue being credited to the General Fund. This reallocation has 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, a portion of the inside millage was allocated to the Capital Improvements Tax Fund to provide a funding source for the US 33/State Route 161 /Post Road Interchange Improvement Proj ect. This estimate combines projected receipts to both funds. 29 - 2009 OPERATING BUDGET -CITY OF DUBLIN. OHIO Enterprise Funds Water and Sewer Surcharges 2006 2,413,861 2007 2,516,160 2008 2,590,000 2009 2,559,900 2010 2,560,000 2011 2,560,000 The user fees provide the funding for ongoing maintenance of the water and sewer systems. User fees have not been increased since 1996. However, with maintenance needs increasing for the sewer system, an increase of $0.25/MCF was implemented in 2008 and an additional $0.25/MCF has been approved for sewer surcharges in 2009. In addition, as in 2008, $0.25/MCF will be reallocated from the Water Fund to the Sewer Fund in 2009. The revenue projections for 2009-2011 aze based on those adjustments, which were approved as part ofthe 2008-2012 Capital Budget in August, 2007. Water and Sewer Tan Fees (Capacity Charges) 2006 1,915,904 2007 973,673 2008 424,000 2009 585,000 2010 665,000 2011 665,000 Due to the slowing of residential growth, revenues from both water and sewer tap fees are projected to be lower in 2007. In 2009, fees for'/a"water taps will increase by $100 per year, to $1,800, respectively. Sewer tap fees will increase in 2009 by $100 to $2,100. The estimates reflected assume the issuance of 125 new tap permits in 2009, 175 in 2010 and 2011. The Administration has made tentative projections for revenues and expenses in the Water and Sewer Funds through 2019. The projections are revised annually. The Community Plan update and the information available fi~om the geographic information system (GIS) provides information on the availability of developable land, the type of development and the infrastructure needs based on the anticipated development. -30- 2009 OPERATING BUDGET-CITY OF DUBLIN Revenue Compa risons -All Funds 2007 2008 2008 2009 Actual Butlaet Estimate Budpat GENERAL FUND $63,115,953 $57,139,384 $59,927,964 $66,566,335 SPECIAL REVENUE FUNDS Street Maintenance and Repav 3,365,773 3,404,050 3,927,350 3,650,150 State Highway Improvements 757,085 114,717 152,152 733,625 Cemetery 132,793 166,630 121,750 147,630 Recreation 6,989,559 7,530,420 6,427,970 7,553,520 Safety 9,637,977 10,702,083 9,597,357 10,737,367 Swimming pool 840,643 1,017,900 734,820 1,017,900 Permissive Taz 663,902 104,800 1,394,239 704,800 Hotel/lvfotel Tax 3,447,292 2,610,000 3,495,752 2,712,000 Enforcement and Education 5,524 2,925 4,905 2,925 Law Enforcement Tmst 12,013 3,375 4,690 3,375 Mandatory DmS Fine 170 50 82 50 Mayots Cove Compumr 37,767 32,250 30,832 32,250 Acemed Leave Reserves 329,536 342,000 346,446 312,500 DEBT SERVICE FUNDS Genemt Obligation Bond Retirement 7,652,737 7,405,599 7,444,555 9,302,720 Special Assessment Bond ReCaement 8,425 - 1,241 - 1992SpecialASSessment Bond ReYvement 121,960 107,725 101,533 99,000 2001 Special Assessment Bond Retirement 150,572 750,000 155,904 750,000 CAPRAL PROTECTS FUNDS CaPitallmprovements lax 27,784,727 21,189,706 23,974,588 22,731,489 Park Development 7,757,850 2,132,496 1,772,420 Community Recreation Curter 150,000 - 3,744 - Wcemer-Temple TlF 8,741 8,100 8,276 8,100 Ruscilli TlP 404,767 395,000 514,771 468,500 Pvzuti TlF 253,675 260,500 256,000 341,000 Transportation Improvement - - - Thomas/KohlerTlF 592,948 575,000 601,535 625,000 McKitrick TlF 7,776,330 2,487,700 2,663,893 1,791,700 Perimeter Center TlF 310,264 1,195,000 1,971,250 380,000 Rings ROad TIF 327,354 320,000 324,299 320,000 Perimeter Wert TIF 444,743 475.000 546,757 550,000 Upper Mevo Pace TlF 328,437 325.000 383,101 300,000 Rivgs/Frantz TlF 455,302 455,000 441,406 447,000 Historic Dublin Parkm6'f1F 6,768 70,000 6,815 7,500 Ememld Pkwy Phase 5 TIF 255,757 - - ' Ememld Pkwy Phase8TIF 600,000 600,000 1,700,000 2,400,000 Perimeter LOOP TIF 34,046 34,000 34,358 34,000 Tartan Nest TlF Fund 300,635 350,000 436,740 150,000 Shamrock Hlvd. Tff Fund 2,054,979 54,000 90,272 90,000 Land AUluisition Fwd 500,000 500,000 500,000 500,000 River Ridge TlF 350,000 - - 550,000 Lifetime Fitness TlF 400,000 1,050,000 384,442 85,000 COIC ImprovementFwd 6,424,939 23,445,000 13,095,000 78,000,000 Irelan P]acc TlF 5,533 5,500 5,585 5,500 Shier Rings Road ilf 7,370 7,300 7,375 7,300 Sharmock Crossing TlF Fund 7,073,200 - 183,390 25,000 Bridge and High TlF Fund 975,000 1,200,000 1,716,700 675,000 Dublin Methodist Hospital TlF Fund 175,000 2,000,000 1,000,000 8,500 Kroger Centre TlF 54,635 - 264,089 264,000 Fmntz ROad/Dublin Road TlF Fund 228,560 125,000 - - ENTERPRISE FUNDS Water 2,451,727 1,669,777 1,785,114 1,386,900 Sewer 2,445,521 2,322,800 2,405,200 2,209,000 Mercbandismg 8,069 5,620 3,982 2,620 INTERNAL SERVICE FUNDS Employee Benefits Self-Insurance 4,389,508 4,941,575 4,237,534 4,215,500 Workets Compensation 351,476 172,600 243,000 772,600 FIDUCIARY FUNDS Cemetery Peryetual Care 106,352 39,000 67,618 39,000 Convention and Visitors' Bureav 679,156 480,000 606,600 583,300 Other Agency 1,931.784 1,834,500 1,093,002 1,002,000 TOTALS 154,649,478 167,172.376 157,552,354 164,662,076 Less: Transfers and advances (37 607 499) Sutriotat 154,649,478 123,504,871 757,552,354 164,662,076 Debt Issvances/SIB and ONDA Loans - TOTALREVCNUE $154,649,478 $123.504,877 $157,552,354 $164,662,076 17/3/2008 -31- M:\FA10pe2ting Butlgets\2009 Butl9et\REVCOMP09A.zls 2009 OPERATING BUDGET-CITY OF DUBLIN, OHIO Revenue Comparisons -General Fund 2007 2008 2008 2009 Actual Budget Estimate Budget TAXES Income Taxes 50,424,449 $51,468,390 $52,315,500 53,884,965 Property Taxes 146 75 75 75 WTERGOVERNMENTAL REVENUE Personal Property Reimbursement 42,959 6,880 6,880 6,880 Local Government 1,294,725 1,263,791 1,192,975 1,221,640 Estate Taxes 541,703 25,000 290,000 25,000 Cigareue Taxes 581 500 282 250 Liquor and Beer Permits 55,020 35,000 50,000 40,000 Grants-State & Federal 19,039 2,150 33,409 0 CHARGES POR SERVICES General Fees and Charges 17,970 1,500 15,000 1,500 Sale of Fuel 807,995 575,000 950,000 750,000 FINES,LICENSES AND PERMITS Fines and Forfeitures 505,320 360,000 400,000 360,000 Licenses and Permits 2,026,678 1,527,978 1,470,040 1,288,525 OTHER REVENUES Interest Income 1,511,758 815,000 1,201,000 820,000 Other 636,610 183,120 310,520 192,500 NONOPERATING REVENUE Transfers/Advances 5,231,000 875,000 1,692,283 7,975,000 TOTAL GENERALF'UNDREVENUE $63,115,953 $57,139,384 $59,927,964 $66,566,335 -32- 2009 OPERATING BUDGET -CITY OF DUBLIN, OHIO Expenditure and Budget Summary 2008 2007 Revised 2008 2009 Actual Budget Estimate Budget General Fuud Special Reveaue Funds Street Maintenance and Repair Fund Streets and Utilities Engineering State Highway Fund Streets and Utilities Engineering Cemetery Fund Cemetery Recreation Fund Recreation Services Community Recreation Center Community Recreation Center Facilities Safety Fwtd Police Swimming Pool Fund Dublin Municipal Pools Permissive Tax Fuud Hotel/Motel Tax Fund Community Relations Taxation Education and Enforcement Fund Polioe Law Enforcement Fund Police Mayor's Court Computer Fund Court Services Accrued Leave Reserve Fund Finance Special Revenue Fund Totals $61,741,52] $67,253,817 $67,810,498 $60,909,331 2,486,587 2,920,826 2,801,006 3,OS4,265 729,091 938,383 860,856 884,980 3,215,678 3,859,209 3,661,862 3,939,245 17,341 25,000 20,000 25,000 17,341 25,000 20,000 25,000 119,531 171,308 136,890 168,331 119,531 171,308 136,890 168,331 1,556,078 1,995,762 1,728,850 2,016,865 3,312,781 3,981,494 3,583,500 3,989,720 7 , 536,854 1,872,308 1,5 7 0 100 1,837,855 6,405,713 7,849,564 6,822,450 7,844,440 9,359,907 ]0,852,646 9,963,]10 11,231,200 9,359,907 10,852,646 9,963,110 11,231,200 797,693 970,817 805,398 968,175 797,693 970,817 805,398 968,175 500,000 1,250,000 1,430,770 167,000 500,000 1,250,000 1,430,770 167,000 2,352,163 2,378,100 2,325,060 2,506,117 821,201 989,934 904,493 975,315 3,173,364 3,368,034 3,229,553 3,481,432 50,487 36,160 26,100 19,000 50,487 36,]60 26,100 19,000 20,785 29,169 22,300 84,500 20,785 29,169 22,300 84,500 59,805 115,000 59,078 386,560 59,805 IIS,000 59,078 386,560 23,720,304 28,526,907 26,177,511 28,314,883 -~z_ 2009 OPERATING BUDGET -CITY OF DUBLIN, OHIO Expenditure and Budget Summary 2008 2007 Revised 2008 2009 Actual Budget Estimate Budget Debt Service Funds General Obligation Debt Service 7,582,159 7,398,470 7,398,040 7,259,575 Special Assessment Bond Retirement Fund - - - - 1992 Special Assessment Bond Retirement Fund 122,748 107,840 ]07,857 108,550 2001 Special Assessment Bond Retirement Fund 125,418 128,269 128,202 130,885 7,830,325 7,634,579 7,634,099 7,499,010 Capital Projects Funds Capital Improvements Tax Fund 27,066,308 27,173,765 30,516,758 27,46],642 Parkland Acquisition Fund 2,]96,930 3,546,322 6,]16,777 2,975,081 29,263,238 30,660,087 36,633,535 24,436,723 Enterprise Funds Water Fund Streets and Utilities 360,064 410,494 344,820 401,904 Accounting and Auditing 358,760 360,120 360,120 355,600 Engineering 152,703 6,520,625 6,455,580 6]4,]72 871,527 7,291,239 7,160,520 1,371,676 Sewer Fund Streets and Utilities 2,]21,422 2,251,651 1,805,635 2;018,70] Accounting and Auditing ],350,721 1,350,721 1,350,721 1,350,796 Engineering 250,476 7,523,333 1,353,596 364,318 3,722,619 5,125,705 4,509,952 3,733,815 Merchandising Fund 1,534 8,300 4,800 8,300 Community Relations 1,534 8,300 4,800 8,300 Enterprise Fund Totals 4,595,680 12,425,244 11,675,272 5,173,791 Internal Service Funds Employee Benefits Self-Insurance Fund 4,465,197 4,965,724 4,461,500 4,790,650 Workers' Compensation Self-Insurance Fund 307,680 414,250 270,250 399,753 4,772,877 5,379,974 4,731,750 5,190,403 Fiduciary Funds Income Tax Revenue Sharing Fund 926,758 500,292 500,292 409,000 Agency Fund 1,060,024 1,104,000 7,]04,000 967,933 Dublin Convention and Visitor's Bureau Fund 618,332 500,000 606,600 583,300 2,605,714 2,]04,292 2,210,892 1,960,233 TOTALS Recau of 2009: Total Amount Budgeted Project funds carried forward Less: Transfers Total Expenditures $134,529 059 $153 984 900 $156 873 557 $133 424 374 $133,424,374 28,206,166 (38,287,730) $123,343,410 _~n_ 2009 OPLKATING BUDGET -CITY OF DUBLIN, OHIO Expenditure and Budget Summary General Fund 2007 Achta) 2008 Revised Budget 2008 Estimate 2009 Bndget General Fund City Council $500,480 $604,645 $556,001 $554,975 Boards and Commissions 16,031 36,750 26,000 36,901 Office of the City Manager 512,222 698,252 643,520 702,786 Miscellanous Accoum/Comingencies 660,911 875,380 756,407 779,800 Human Resources 1,320,904 1,556,643 1,452,506 ],570,880 Community Relations 946,318 1,257.572 1,728,825 ],237,89.5 Legal Services 1,876,692 7,981,608 1,980,000 1,695,000 Finance- Office of the Director 522,913 638.0.24 584,250 668,030 Procurement 177,167 277,667 208,265 209,896 Transfers and Advances 24,700,000 21,900,000 25,850,000 16,875,000 Miscellaneous Accounts 366,609 482,606 479,156 510,950 Accounting and Auditing .570,025 650,774 603,753 674,825 Taxation 3,537,592 2,823,291 2,764,]75 2,915,933 Public Services -Office of the Director 145,293 170,463 134,957 160,556 Solid Wasro Management 2,533,173 3,131,480 3,004,875 3,185,334 Fleet Maintenance 2,171,400 2,967,509 x,876,080 3,051,444 Engineering 2,729,387 3,527,454 3,290,642 2,947,860 Streetlighting 224,189 481,226 428,375 407,000 Building Standards 1,279,379 1,639,080 ],412,747 1,686,032 Lend Use and Long Range i'lanning 2,393,400 2,935,757 2,315,968 2,438,780 Parks and Recroation Parks 5,731,634 6,777,882 6,355,302 6,784,715 tieonomic Development -Office of the llirecux 3,589,50(1 5,228,794 4,933,170 5,067,354 Administrative Services -Office of the Director 377,832 424,721 403,440 0.43,925 Information Technology 2,19],634 2,966,239 2,629,509 3,092,908 Comt Services 386,777 481,029 423,841 452,535 Records Management 182,713 239,630 212,710 206,291 Facilities Management 2,098,006 2,564,938 2,356,024 2,552,326 TOTAL $61,741,521 $67,253,817 $67,810,498 $60,909,331 -35- 2009 OPERATING BUDGET -CITY OF DUBLIN, OHIO Comparison of Operating Revenues and Expenditures 2009 Operating Revenues by Source Interest Other Revenue Fines, licenses, and l~lo I~ Permits Solo Other Taxes 3% Charges for Services 8 clo f Intergovernmental Revenue 5 ~/o Income Taxes 79% 2009 General Operating Expenditures by Type Capital 17°/< Debt 99~ Salaries ?1 ~i Operating Capita] 19~ Benefits 1 ] 9c O[herlixpenses 31% -36- 2009 OPERATING BUDGET -CITY OF DUBLIN, OHtO 2009 Appropriafions Summary by Expenditure C ategory- All Funds Persoval Services Other Expenses Caoitel Outlav 2.9]2 General Fund 5 21,039,771 S 22,520,095 S 474,525 8 44,034,331 Snec'al Rev¢nue Funds Street Maimenance and Repair Fund Streets and Utilities 2,107,337 951,688 27,600 S 3,054,265 Engineering 372,960 457,000 55,000 b 884,980 State Highway Fwd Streets and Utilities - - - $ - Engineering - 25,000 - S 25,000 Cemetery Fwd 130,031 79,250 19,050 $ Ifi8,331 Recreation Pund Recreation Services 7,386,540 674,325 7,000 b 2,016,865 Community Recreation Center 2,577,035 1,364,825 IIb,8fi0 b 3,989,]20 Commm~ity Recreation Center Facilities 1,088,955 421,000 327,900 5 1,837,855 Safcry Fund 10,440,975 678,845 111,380 b 77,231,200 Swimming POOl Fund 523,260 357,315 87,fi00 $ 968, US Permissive Tax Fund - - 167,000 S Ifi7,000 Hotel/MOtel Tax Fund 532,437 2,695,405 - $ 3,227,842 Educations and Enforumem Fund - - - $ - Laa Enforcement fund - 12,000 7,000 S 19,000 Mayor's Court Computer Fund - 76,500 8,000 $ 84,500 Accrued Leave Reserve Fund 386,560 - - 5 386,560 Debt Service Funds Grneral Obligation Debt Service - 7,259,575 - S 7,259,575 Special ASSessmems - 239,435 - $ 239,435 Cavltal Projects FUVds Capitallmprovements lax Fund - 12,643,977 - $ 12,643,977 Parkland Acquisition Fund - 33,250 2,359,250 S 2,392,500 F.ntemrise Funds Water Pond Sheers and Utilities 153,304 248,600 - S 407,904 Acwunting and Auditing - 355,600 - $ 355,600 Engineering 19,672 77,500 51],000 S 614,1]2 Sewer Fund Sueels and Utilities 769,401 338,800 910,500 S 2,018,]01 Accowting and Auditing - 1,350,796 - S 1,350,796 Engineerin6 133,816 755,500 75,000 S 364,318 Merclsandise Fund - 8,300 - $ 8,300 nt rnal Service Fuvds Employee Henefts Self-Insurance Fund 17,880 4,773,700 - S 4,]90,680 Worker's Compensation SelNnsurance Fund - 396,753 - S 399,753 Flduclarv Funds Income Tax Revenue Sharing Pund - 409,000 - % 409,000 Agrncy Fund - 96],933 - $ 967,933 Dublin Conremiov and Visitors Hurenu Fund 583,300 S 583,300 Tofals S 41.619,566 S 60.034,667 5 5,264,665 S 106.895.538 Nree: noes nos inclntle rmnsfers or adrances. -3]- 2009 OPERATING BUDGET -CITY OF DUBLIN, OHIO 2009 Appropriations Summary by Expenditure Category -General Fund General Pund City Council lloarUS and Commissions Office of the City Manager Miscellanous AccounUContingencies Human Resources Communiq~ Relations I~gal Services Finance -Office of the Director Procurement Miscellaneous Accounts Accounting and Auditing Taxation Public Services -Office of the Director Solid Waste Management Fleet Maimenanee Engineering Streetlighting Building Standards Land Use and Long Range Planning Parks and Recreation Parks liconomic Development - Offce of the Director Adminisn'ativa Services - Office of the Director Information Technology Coma Services Records Managemem Facilities Manaeement Total Note: Does not include transfers or advances. Personal Services Other Exnenses Caoital Outlav Total 439,275 110,700 5,000 $ 554,975 9,901 27,000 - $ 36,901 623,601 74,185 5,000 $ 702,786 - 779,800 - $ 779,800 927,343 643,537 - $ 1,570,880 68],410 556,485 - $ 1,237,895 - 1,695,000 - $ 1,695,000 637,530 36,500 - $ 668,030 73,661 136,235 $ 209,896 - 510,950 - $ 510,950 60],375 71,950 1,500 $ 674,825 512,370 2,403,563 - $ 2,915,933 131,209 28,347 1,000 $ 160,556 749,609 2,435,725 - $ 3,185,334 776,644 2,256,400 18,400 $ 3,051,444 2,566,785 377,000 4,075 $ 2,947,860 - 335,000 72,000 $ 407,000 1,528,847 156,685 500 $ 1,686,032 2,112,380 324,400 2,000 $ 2,438,780 4,490,150 1,967.515 326,450 $ 6,784,115 414.351 4,651,503 1,500 $ 5,067,354 404,475 39,450 - $ 443,925 1,382,898 1,705,510 4,500 $ 3,092,908 347,310 ]02,725 2,500 $ 452,535 130,041 75,750 500 $ 206,291 1,504,546 1,018,180 29,600 $ 2,552,326 $ 21,039,711 $ 22,520,095 $ 474,525 $ 44,034,331 ~38- 2009 OPERATING BUDGET -CITY OF DUBLIN, OHIO Staffing Comparison by Function Full-Time Employees This table and chart, and the table on the follow page, reflect full-time employees only. The 2009 Operating Budget also funds 266 part-time and seasonal positions throughout the City, 2006 2007 2008 2009 Authorized Authorized Authorized Authorized General Government 94 94 99 99 Community Environment 70 71 72 72 Basic Utility Services 16 19 20 20 Leisure Time Activities 85 86 87 87 Security of Persons & Property 92 93 94 94 Public Health Services 1 1 1 1 Transportation 31 27 26 26 TOTALS 389 391 399 399 Staffing by Function Transportation Public Health _ Services ;r, ;f ~ ~ , ~~ r ' `~' i ~~` General ~~~% ; ~ , F. ,~,,,~,' , f~ Government // ~ /~ / ~/ f ~ Security of ~, ~. % ;' , % ~'',• ~fij,,'f Persons & .J~ ~ ~ ~ / / ~.,;,,rf-, x~ Property / /~~ ~ _ Community Environment Leisure Time Activities _ Basic Utility Services -39- 2009 OPERATING BUDGET -CITY OP DUBLIN, OHIO Fulltilne Staffing by Work Unit Work Unit City Council ONice of the City Manager Human Resources Community Relations Special Events Finance/ ONice of the Director Procurement Accounting and Auditing Taxation Public Service/Office of Director Solid Waste Management Streets and Utilities Water Maintenance Sewer Maintenance Fleet (formerly Vehicle) Maintenance Engineering Traffic Maintenancelfransportation Signage Building Standards Land Use and Long Range Planning Parks and RecreatioNParks (formerly Grounds) Cemetery Maintenance Recreation Services Community Recreation Center Economic Development Administrative Services Information Technology Court Services/Records Management Facilities Management Community Recreation Center -Facilities Police TOTALS 2006 2007 2008 2009 See Authorized Authorized Authorized Authorized Note 3 3 3 3 4 4 5 5 9 9 9 9 8 8 9 9 3 3 3 3 5 5 6 6 1 1 1 1 6 6 6 6 5 5 5 5 3 3 2 2 5 10 8 8 25 22 21 21 2 7 1 1 9 8 it 11 7 6 9 9 30 30 31 30 (t) 6 5 5 5 14 14 17 18 (1) 26 27 24 23 (2) 44 46 47 47 1 1 1 1 6 6 6 6 77 16 16 17 (3) 3 3 3 3 4 4 4 4 12 12 14 14 7 6 6 6 17 17 17 17 15 15 15 15 92 93 94 94 389 391 399 399 NOTES: (t) A Civil Engineer position was reallocated to Building Standards to take position of Review Services Administrator. (2) A vacant Office Assistant I position is no longer needed. (3) An additional Recreation Programs Coordinator will serve as head coach for all Dublin Community Swim Teams, replacing the current pan-time head coach and reducing hours needed for part-time assistant coaches. -40- 2009 OPERATING BUDGET -CITY OF DUBLIN, OHIO Debt Administration Dublin's infi'astructure needs are met through afive-year Capital Improvements Program (CIP); currently, the 2009-2013 CIP programs $187.00 nullion in major capital improvements. 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. By policy, fifteen percent of income tax revenues are allocated for debt service. Annual debt service for income tax funded projects totals 7.17% of 2009 projected income tax revenues. Net Bonded Debt per Capita $2,000 -=._... .__ .. ._ _ _ _.... __ ._.........-~ -- $1 ,500 1 $1,000 ^ Net Bonded Debt $500 per Capita $0 As of December 31, 2008, the City will have $59.2 million in long-term debt outstanding. Of the total. $1.7 million will be retired using revenues generated by the City's water system operations, $10.4 million will be retired using revenues generated by the City's sewer system operations, $1.8 million will be retired through the collection of special assessments, $2.6 million retired using property tax revenues, $1.55 million retired using hotel/motel tax revenues, and $11.3 million retired using service payments in lieu of taxes. The remaining $29.85 million, or about 50.5%, will be retired with income tax revenue. Under current state statutes, 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. At December 31, 2007, the City had a legal debt margin for total debt of $183,178,804 and a legal debt margin for unvoted debt of $106,580,936. -41 - 2009 OPERATING BUDGET -CITY OF DUBLIN, OHIO Debt Administration (Continued) Assessed Valuation Compared to Net GO Debt $2,500,000,000 -.--..__-_ .~.-...._,.. ..............„~..,,._ ~__.._ __.. ..~,~ $70,000,000 $2,000,000, 000 $60,000,000 $1,500,000, 000 $50,000,000 $40,000,000 $1,000,000, 000 $30,000,000 $500,000,000 $20,000,000 $10,000,000 $0 $ ~ hssessetl Value r9~ r9'99 ~~~0 e'ppr ~p~~ e'p~~ c~p0~ ~~OS ~~~6 2p~j ~ Net Borxied oebt In 1990, the City received voter approval to issue $57 million in voted general obligation debt for specifically identified functional categories such as transportation improvements and the construction of a community recreation center. This approval provided the City with the capacity to incur additional debt, for the identified functional categories, which would otherwise exceed statutorily established non-voted debt limits at that time. The City's policy, as documented in the CIP, is that the voted debt would be retired using income tax revenues and not property taxes. No new voted debt was issued in 2008. Therefore, as of December 31, 2008, $55,067,000 in voted debt authority will have been utilized, leaving $1,933,000 of voted debt authority available for future use. When additional bonds were last issued in 2001, the City received a "AAA" rating from Fitch Ratings. In May 2004, Moody's Investors Service upgraded the City's rating fi•om the previous "Aal with a positive outlook", to "Aaa", after completing a review that evaluated the City's existing financial condition, cun•ent developments and trends, and prospects for growth. Both ai•e the respective agency's highest rating available, and enable the City's debt to be issued at lower interest rates, resulting in substantial reductions in future debt service payments. Both ratings were reaffirmed when the City issued refunding bonds in September, 2004. The City's diverse and growing economic base, strong regional and local economies, 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. -42- 2009 OPERATING BUDGET -CITY OF DUBLIN, OHIO 2009 Debt Service Schedule DNIe Dnte 211(19 Of Interesi of OrigimU O/S &incipnl Lauren IsSUC Ralo MffiUtity An)OUnI Principal Pn)+ncm Pnymem Unyoled ]3ontls (G.O.) " Walcr'fower Conavnaion 12-01-90 4.15 k. 12/07/10 2,200.(H)0 317,428 159,564 13,648 Swimming fool Connmaion 12-O1-90 4.15%~ 12/01/10 7,200,000 169,743 85,48E 7,298 ° Water SySrcm Improvements 72-07-90 A.15% IZ/01/70 1,550,000 222,487 112,050 9,SGfi = Pmnlz ROnU Lnprovemems 12-01-90 4.75"k 12/01/10 455,000 72,884 36,706 3,134 " Service Complex 12-01-90 4.157 12/07/10 2,400.000 346,198 774,354 14,885 Sm»Inry Sewer lmprovemems 12-01-90 4.ISk 72/07/10 1,800,000 251,257 126,539 10,803 1 I2ingsN7azer Waxer TOwer IU-IS-94 6.14',6 10/IS/(14 4,IOO.WO 7,735,000 245,000 770,550 2 Upper Scioto Wcsl lknncL (OWDA) 01-01-99 4,35% 01/01/18 19916,717 70,444,999 971,596 439,124 * Aveq•Mairfield lnterclwnge (SII31uan) 0901-99 5.172 (19/01/19 8,376,788 5,Rg7,051 396,393 23156(1 Rings ROnd lmprovemems(T'1P) ]2-(I1-00 A22% 12/01/2(1 3,535,000 2,SAG,212 170,152 116,19(1 3 Ans Pacllily ACquisium~ 12-O1-00 5.22% 12/07/20 1,360.000 992,361 65,821 44,567 3 Ans Facility Renovatiai 12-07-00 5.229'x, 72/07/20 755,000 555,367 38,270 24937 Pernneter Drive Gxiensiou('fIF) 12-0]A0 5.222 12/(11/2(1 3,p40,000 2,894,832 191,986 130,028 Gmcrald Pnrkwny-Pbnse 7AQ'IP) 12-07-00 5.222 12/01/20 2,020,000 7,486,226 98,772 6fi,709 Servirz Complex 12-O1-07 4.422 12/01/21 3,675,000 2,675,000 ]60,000 779,479 4 Pnrklhntl Aeq -RiversideAiard (OM13) 04-74-04 2.67°1 04/14/09 1,.518,000 326,000 326,000 4,535 MnNCipnl fool Sourb (OMR) 04-74-04 4.302 04/14/25 2.986,000 2,564,000 115,000 706,004 A~ysbire Drive Qilven 12e19. (OPWC) 07-01-04 0.00%- 07/07/14 279,748 153,862 27.975 S 33,660,909 S 3,441,964 S 7,4$2,952 DnvoleA SpecvU Assessmem bonds 13nllnmme 12-07-07 4422 12/U)21 1,700,000 1,245.000 75.000 55,634 S 1,24$,000 8 75,000 F 55,634 Voted IIonds (QOJ N2 Sewer pb02-7G) 07-0I-79 6.5pSe 07/01/10 225,OW 75,000 10,000 975 Coffman ROnd lixmnsion ]2-07-90 4.14'"v 12/01/10 375,000 45,179 24,253 1,941 " MmJClpal Paclfiry(Lantl) 12-01-90 4.14r~ 12/01/10 890,000 120,478 64,674 5,176 N.G. Quadrnm Parkland 12-0L9(I 4.14%. 12/01/10 1,225,000 160,343 86,073 G,SS9 ^ Dublin lusrice Cemer 70-(17 A2 4.232 70/O7/11 4,100,000 71$,000 295,(100 31,978 " Commnni~y Reorestioo ('cmrs 02-OL-96 4.53% 02/01/1(1 6,615,000 820,000 610,000 40,085 I2ecrea~ia~Cen~cr expansion 1045-98 4.66% 10/IS/78 3,998,000 2,423,000 795,(700 116.493 ^ Emerald Pnrkwny llnUBe 10-75-98 4.62% 10/I 5/17 7,518,000 4,322,000 395,000 208,417 Gmcrald Pnrkwny-Pbnse 2(77P) 10-15-98 4.56% 1(1/15/16 7,874,000 4,319,000 48$,000 210,799 '" Woemea=temple Rond 12-01-00 5.20% 12/01/19 5,555,000 3,937,098 281,895 180,472 " Gmernld Tnrkwny Overynss-Phnsc7 12-01-(10 5.20% 12/(11/11 6,56S,OW 4,650,843 334,890 273,1A5 4 Coffinnn Pnrk lxpansion 12-01-00 5.2246 12/0180 3,135.00(1 2.237,059 14&215 703,531 5 23,765,001 8' 2.930,000 S I,120.8(n Vored Special Assessmen~ Ronda 'IUllor lioaU 10-)5-94 6.14% 41927 7,185.OW 525,OW 75,000 33,450 525,000 75,000 33,450 "total UCbt Pny,nenls $ 59.215.910 8 6,521,964 $ 2,662,837 " Supponed by in<gme um rcvenae. 7 Snpponed by Wmer Fund revenues. 2 Supponed by Sewer Fund revcmaex. 3 Supponed by HOtel-Morel Tax Amd 4 Supponed by ParklmiU Aaluisilion Pund -43- G~ GOVERNMENT FINANCE OFFICERS ASSOCIATION Distinguished Budget Presentation Award PRESENTED TO City of Dublin Ohio For the Fiscal Year Beginning January 1, 2008 President Executive Director City Council STATEMENT OF FUNCTIONS: The legislative powers of the City, as provided by the Revised Charter of the City of Dublin and the Constitution of the State of Ohio, are vested in the City Council. The City Council consists of seven members elected for teams of four yeazs each. All members of City Council must be residents of Dublin at the time of their nomination and throughout their term of office. City Council officers consist of the Mayor and the Vice-Mayor. The Mayor is the ceremonial head of the City and presides over all City Council meetings. The Vice-Mayor performs these duties in the absence of the Mayor. City Council meetings are generally held on the first and third Mondays of each month. City Council's responsibilities include reviewing, deliberating, and passing legislation as prescribed by the Revised Charter and the laws of the State of Ohio applicable to municipalities. City Council establishes long-range policies for the City. A Clerk of Council is appointed by the City Council and serves at its pleasure. The Clerk of Council keeps an accurate and complete journal of the proceedings of City Council and performs such other duties as the City Council requires. OBJECTIVES AND ACTIVITIES: To continue to be responsive to the needs and concerns of the citizens of Dublin. 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. PERSONNEL DATA 2008 2009 POSITION TITLE CURRENT NUMBER ADOPTED Mayor 1 1 Vice-Mayor 1 1 Council Member 5 5 Clerk of Council 1 1 Deputy Clerk of Council 1 1 Staff Assistant 1 1 TOTAL 10 10 NOTES AND ADJUSTMENTS: A portion of the salaries for the Mayor and Vice Mayor are allocated to the Court Services budget. Council -45- 12/08/08 2009 Budget -City of Dublin, Ohio General Fund City Council Legislative Affairs 2007 2006 2008 2008 2009 Actual Budget Revised Budget Estimate Budget 101-1510 Personal Services 2110 Salaries/Wages 259,652 273,850 273,850 270,630 293,800 2111 Overtime Wages 9,209 10,000 10,000 10,000 10,660 2120 Employee Benefits 124,885 140,525 140,525 131,480 134,815 393,746 424,375 424,375 412,110 439,275 Other Expenses 2201 Conference/Mileage 9,797 30,000 30,000 20,000 30,000 2211 Meeting Expenses 1,877 3,500 3,949 2,950 5,000 2212 Long Term Strategic Plan. 1,428 10,000 10,000 7,686 10,000 2240 Ceremonial Functions 26,707 32,500 32,589 28,500 32,500 2320 Communications 3,887 3,400 3,400 3,050 0 2330 Rents/Leases 14,213 12,120 12,120 4,040 0 2349 Professional Services 9,909 12,000 13,265 13,265 14,000 2351 Maint. of Equipment 3,143 5,000 5,357 3,500 4,000 2370 Advertising 26,121 30,000 33,517 31,400 500 2391 Memberships/Subscriptions 5,409 7,500 7,500 7,500 7,500 2410 Office Supplies 1,705 7,200 9,576 5,000 7,200 104,196 153,220 161,273 126,891 110,700 Capital Outlay 2520 Equipment & Furniture 2,538 17,000 19,000 17,000 5,000 2,538 17,000 19,000 17,000 5,000 TOTALS $500,480 $594,595 $604,648 $556,001 $554,975 -46- 2009 Budget -City of Dublin, Ohio General Fund City Council Boards and Commissions 2007 2008 2008 2008 2009 Actual Budget Revised Budget Estimate Budget 101-1520 Personal Services 2110 Salaries/Wages 8,400 8,400 8,400 7,900 8,736 2120 Employee Benefits 1,177 1,350 1,350 1,200 1,165 9,577 9,750 9,750 9,100 9,901 Other Expenses 2201 Conference/Mileage 5,425 25,000 25,000 15,400 25,000 2211 Meeting Expenses 397 1,000 1,000 500 1,000 2391 Memberships/Subscriptions 632 1,000 1,000 1,000 1,000 6,454 27,000 27,000 16,900 27,000 TOTALS $16,031 $36,750 $36,750 $26,000 $36,901 -47- City Conncil Boards and Commissions • BUDGET SUMMARY: • 101-1510 • Accounts 2110 and 2111 provide funding for the salaries/wages of Council Members and staffing reflected under Personnel Data. • Account 2120 includes funding for medical insurance premiums for City Council Members and staff. • Account 2201 includes $3,500 for travel and h•aining for each Council Member, $2,500 for travel and training for the Clerk of Council, $2,500 for the Deputy Clerk of Council for the Certified Municipal Clerk Career Development program, and $500 for the Staff Assistant. • Account 2212 provides funding for long-term strategic planning workshops. • Account 2240 includes funds for reimbursable business expenses and for citywide ceremonial functions, which aze reviewed and approved by the Mayor and the City Manager. These include such items as the annual recognition event hosted by City Council during the Memorial Tournament for City boazd/commission members and boazd members of various Dublin organizations; complimentazy passes for all City boazd and commission members for the Dublin Irish Festival; a Memorial Tournament badge package for Council Members, receptions/dinners hosted by City Council for public officials from various jurisdictions; purchase of tickets or tables at regional events/recognition programs supported by the City; attendance by Council Members representing the City at vazious dinners or meetings; memorial donations; birthday and special occasion recognition; paz~ade expenses, including signage, hospitality and flowers; photography services for ceremonial purposes; City logo wear for Council Members; and funding for an annual benefit concert for Children's Hospital. • Account 2320, in prior yeaz~s, provided funds for monthly fax line service for each Council Member's home. In 2009, this service will be discontinued due to the use of e-mail rather than fax. • Account 2349 provides funding for codification services. • Account 2370 has been reduced, following a City Council decision to use the City's website to publish notices of public meetings as well as agendas for City Council meetings and campaign financial disclosures. • Account 2520 provides funding for miscellaneous office furniture in conjunction with anticipated space renovations. • 101-1520 • Account 2110 provides funding for• the salaries/wages of Planning, and Zoning Commission members. • Account 2201 provides funding for general travel and training for• boazd and commission members in accordance with the guidelines established by City Council. In addition, Planning and Zoning Commission members are each allocated up to $2,500 per year for relevant training. • Account 2211 provides funding for expenses related to meetings sponsored by various City advisory boazds, commissions, committees and task forces. Council -48- 12/08/08 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 adminish~ation of all municipal affairs as empowered by [he 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 adminishation of all departments and functions of the City; attending all Council meetings; ensuring that all laws, Revised Charter provisions, and ordinances and resolutions of Council are faithfully executed; preparing the annual budget and capital improvement program; publishing an annual report of the financial and adminisd~ative activities of the City; and executing, on behalf of the City, all contracts and agreements. OBJECTIVES AND ACTIVITIES: • To implement goals estab]ished by City Council. • To provide leadership and direction for staff. • To be responsive to needs of the community and to advise citizenry regarding the sducture and activities of the City organization. • To facilitate citizen involvement and requests for service. PERSONNEL DATA 2008 2009 POSITION TITLE CURRENT NUMBER ADOPTED City Manager 1 1 Senior Project Manager I 1 Executive Assistant I 1 Clerical Specialist T 1 2 Management Assistant I 1 Intern 1 TOTAL G 7 NOTES AND ADJUSTMENTS: A permanent part-time Cletcal Specialist I is added to support internal and external service needs, primarily phone and lobby coverage. CityMgr -49- 12/08/08 2009 Budget -City of Dublin, Ohio General Fund City Manager Office of the Director 2007 Zoos 2008 2008 2009 Actual Budget Revised Budget Estimate Budget 101-1110 Personal Services 2110 Salaries/Wages 353,957 414,073 403,103 394,750 471,132 2111 Overtime Wages 2,681 3,000 3,000 2,000 3,000 2112 Other Wages 16,824 15,000 25,970 25,970 17,124 2119 Instant Bonuses 4,250 10,000 10,300 10,300 12,000 2120 Employee Benefits 107,973 129,180 128,880 108,550 120,345 2140 Uniforms & Clothing 0 0 0 0 0 485,685 571,253 571,253 541,570 623,601 Other Expenses 2201 Conference/Mileage 8,664 11,000 11,000 11,000 11,250 2210 Reimbursable Business ExK 504 2,000 2,000 1,000 2,000 2211 Meeting Expenses 4,094 5,000 5,000 5,000 5,000 2230 Staff Goal Setting 2,105 4,500 4,500 4,500 4,500 2320 Communications 1,996 0 0 0 0 2330 Rents/Leases 0 3,160 3,160 1,000 0 2349 Professional Services 0 21,000 21,000 18,000 24,000 2351 Maint. of Equipment 0 250 250 0 250 2380 Printing & Reproductions 273 500 500 500 600 2390 Misc Contractual Services 0 1,000 1,000 0 3,350 2391 Memberships/Subscriptions 2,995 4,750 4,750 4,750 4,285 2410 Office Supplies 1,084 2,000 2,000 2,000 2,000 2420 Operating Supplies 589 1,250 1,250 500 750 2440 Small Tools & Minor Equip 122 200 200 200 200 2812 Special Projects/Programs 4,111 20,000 59,889 43,000 16,000 26,537 76,610 116,499 91,450 74,185 Capital Outlay 2520 Equipment & Furniture 0 10,500 10,500 10,500 5,000 0 10,500 10,500 10,500 5,000 TOTALS $512,222 $658,363 $698,252 $643,520 $702,786 -50- Office of the City Manager BUDGBT SUMMARY: • Account 2211 includes funding for meetings sponsored by the City. This may include food, beverages, and associated supplies. • Account 2349 is for art consulting services and benchmarking training and implementation. • Account 2391 includes funding for memberships in Ohio City Management Association, International City/County Management Association, and other similar organizations. • Account 2520 includes funding for furniture for the City Manager. • Account 2812 includes funding to develop a new orientation program for new Board and Commission members, and for other special projects that may come up in 2009. CityMgr -51- 12/08/08 THIS PAGE LEFT BLANK INTENTIONALLY Miscellaneous Accounts/Contingencies STAT)rMIrNT OT TUNCTIONS: These are miscellaneous accounts within the General Fund which are not directly related to the operational costs of a specific function. The funedonal "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. NOTES AND AD,TUSTMENTS: MiscAccts -53- 12/08/08 2009 Budget -City of Dublin, Ohio General Fund City Manager Miscellaneous 2007 2008 2008 2008 2009 Actual Budget Revised Budget Estimate Budget 101-1119 Other Expenses 2349 Professional Services 144,014 180,000 252,000 252,000 180,000 2362 Workers' Compensation 304,059 300,000 300,000 250,000 300,000 2391 Memberships/Subscriptions 49,871 79,130 78,970 60,000 55,000 2392 County Wide Disaster Serv 32,572 34,250 34,410 34,407 34,800 2821 Grants/Community Org 35,000 50,000 50,000 50,000 50,000 2823 Leadership Dublin 10,000 10,000 10,000 10,000 10,000 2990 Contingencies 85,395 150,000 150,000 100,000 150,000 660,911 803,380 875,380 756,407 779,800 TOTALS $660,911 $803,380 $875,380 $756,407 $779,800 -54- Office of the City Manager Miscellaneous Accounts/Contingencies BUDG)JT SUMMARY: • Account 2349 provides funding for federal and state lobbying efforts. • Account 2362 provides funding for the City's self-insured workers' compensation program. This amount reflects the City's program costs including claims, third party adminisn~ation and excess loss coverage. • Account 2391 includes funds for memberships/subscriptions to the Ohio Municipal League, the National League of Cities, Mid-Ohio Regional Planning Commission, and any other citywide memberships/subscriptions. • Account 2821 provides funding for the Dublin Counseling Center. • Account 2823 provides funding for Leadership Dublin. MiscAccts -55- 12/08/08 THIS PAGE LEFT BLANK INTENTIONALLY Human Resources STATEMENT OF FUNCTIONS: Human Resources (HR) is managed by the Director of Human Resources, who reports directly to the City Manager. Human Resources provides strategic leadership and direction to the organization in all functional areas of Human Resources Management including recruitment and selection; classification and compensation; performance management; wage and salary administration; benefits administration; labor/employee relations; policy analysis/development; organizational analysis/development; and training & development. Human Resources also provides leadership and direction to the organization in all functional areas of Risk Management and Occupational Safety & Health. OBJECTIVES & ACTIVITIES: • To function as a strategic partner in the organization -providing guidance, direction and consultation to all segments of the organization on a full range of Human Resource Functions. • To lead the organizaton in workforce planning and succession/Calent management efforts to help ensure the sustained success of the organization in the future. • To develop and administer recruitmenUselection activities associated with acompetency- based strategy; pa~•tnering with all organizational units in the selection of high quality candidates. • To provide leadership and guidance to the organization in developing and implementing new benefiC and related health management strategies (i.e. short-term disability, Healthy by Choice Program). • To provide leadership, guidance, and direction to the organization in the administration of its classification & compensation systems, ensuring that all managerial and supervisory personnel are effectively trained in the adminisu-ation of such systems. • To provide leadership and direction to the organization in the administration its performance management system; ensure that al] managers are rained in the administration of the performance management system; provide guidance and direction to managers in the development of meaningful performance objectives and individual development plans for their employees. • To implement and administer supervisory training programs that focus on skilllcompetency development. • To coordinate the negotiation process for a successor labor agreement with the Fraternal Order of Police, Ohio Labor Council (Commmrications Technicians-Division of Police). • To lead a new Diversity/Cultural Awareness initiative on an organization-wide basis. • To administer a new Human Resources Information System CHRIS) that will enhance the efficiency and tracking ability of HR, the delivery of services by HR, and that will provide aself-service component for employees to self-manage their own information. • To manage insurance, risk management, and occupational safety & health programs. • To administer the City's self-insured workers compensation program. PERSONNEL DATA 2008 2009 POSITION TITLE CURRENT NUMBER ADOPTEll Director Human Resomroes 1 I Human Resource Manager 1 I Human Resource Specialist 3 3 Human Resource Assistant 1 I Safety Administrator/Risk Manager 1 1 Risk Management Assistant 1 1 Staff Assistant 1 1 TOTAL 9 9 NOTES AND AD,TUSTMENTS: Human Resources - 57- 12/08/08 2009 Budget -City of Dublin, Ohio General Fund City Manager Human Resources 2007 2008 2008 2008 2009 Actual Budget Revised Budget Estimate Budget 101-1120 Personal Services 2110 Salaries/Wages 553,261 586,000 586,000 580,700 634,189 2111 Overtime Wages 2,362 3,000 3,000 1,910 3,000 2112 Other Wages 0 2,000 2,000 0 0 2120 Employee Benefits 200,143 213,950 213,950 196,900 206,970 2125 Employee Training & Dev. 29,803 46,500 48,345 40,000 36,000 2126 Tuition Reimbursement 27,300 45,000 60,145 40,000 45,000 2140 Uniforms & Clothing 1,352 1,200 1,320 1,311 2,184 814,221 897,650 914,760 860,821 927,343 Other Expenses 2201 Conference/Mileage 9,150 11,000 11,000 11,000 10,000 2210 Reimbursable Business Exf 0 7,500 7,500 4,000 10,000 2211 Meeting Expenses 3,600 4,000 4,000 1,000 4,000 2320 Communications 4,337 0 0 0 0 2330 Rents/Leases 4,508 4,900 4,900 4,900 5,000 2349 Professional Services 56,160 78,375 78,375 65,000 74,545 2351 Maint. of Equipment 5,446 8,130 8,130 7,895 3,200 2360 Insurance & Bonding 372,448 412,200 412,200 412,200 416,162 2365 Insurance Claims paid 3,984 10,000 10,000 4,500 10,000 2370 Advertising 20,861 24,000 24,000 20,000 23,200 2380 Printing & Reproductions 1,638 2,000 2,000 1,700 3,120 2390 Misc Contractual Services 26,689 28,400 28,400 28,400 29,520 2391 Memberships/Subscriptions 8,176 8,000 8,288 6,500 8,500 2410 Office Supplies 4,010 10,000 10,000 6,000 10,000 2440 Small Tools & Minor Equip 1,100 6,000 6,000 1,500 200 2810 Employee Awards Program 1,863 3,500 3,500 3,100 3,500 2812 Special Projects/Programs 4,823 4,000 4,000 4,000 13,000 2815 Risk Mgt./Safety Programs 9,700 19,590 19,590 9,990 19,590 538,493 641,595 641,883 591,685 643,537 Capital Outlay 2520 Equipment & Furniture 190 0 0 0 0 190 0 0 0 0 TOTALS $1,352,904 $1,539,245 $1,556,643 $1,452,506 $1,570,880 -58- Human Resources BUDGET SUMMARY: • Account 2125 provides funding for supervisory and non-supervisory training on an organization-wide basis (e.g. conducting effective performance appraisals, Covey's 7 Habits of Highly Effective People, drug & alcohol awareness, conversational Spanish), and an organization-wide Diversity/Cultural Awareness program. • Account 2140 provides funding for Dublin City staff shirts for newly hired employees; the budget reflects the purchase of a "greener" shirt made from bamboo. • Account 2349 provides funding for various emp]oyment screening procedures, i.e. criminal record checks, driving record checks, drug testing, polygraph examinations (Police), psychological evaluations (Police), written testing (Police), and medical examinations. This account also provides funding for grievance arbiu~ation expenses. • Account 2360 provides funding for the City's conu~ibution to the CORMA (Central Ohio Risk Management Association) self-insured loss fund and for stop loss premiwns for the coverage period of October 1, 2009 to October 1,2010. • Account 2370 provides funding for recruitment announcements in newspapers, professional/trade journals and publications, and on various websites. • Account 2390 includes funding for the City's Employee Assistance Program and the maintenance fees for the City's on-line employment application program. • Account 2810 funds employee service awards. • Account 2812 prodrdes funding for attendance at police recruiting fairs and an organizational climate survey. • Account 2815 provides funding for employee safety programs, some of which are mandated by State safety regulations. Human Resources -59- 12/08/08 THIS PAGE LEFT BLANK INTENTIONALLY Community Relations/Communications serves as in-house support to all City functions for communication counsel, public information campaigns, message and issues management, graphic design and branding, publications, cable TV services and ceremonial and special project needs; i^ 2009 these include the Grounds of Remembrance, the Parade of Homes and the Bicentennial Celebration. Communications is responsible for internal communications, external communications, media relations, and the City and Dublin H~ish Festival web sites and Intranet sites. Community Relations also coordinates City services reouired for events held within the City of Dublin through the Special Event Permit process. • To serve as media relations and public information officers for all City departments. • To promote City Council goals, achievements and initiatives, including economic development, environmental sustainability and Historic Dublin. • To develop and administer the City's internal communications program, employee recognition events program and the City's overall recognition program. • To manage citywide social media efforts including online video, blogging, social networking and podcasts. • To conduct biennial citywide Public Opinion and Citizen Satisfaction survey. • To research and prepare speeches and talking points for City Council membeix, City Manager, directors and other key officials. • To coordinate press conferences, dedications and special projects such as the State of the City Address, park dedications, Arbor Day, Grounds of Remembrance and the City's Bicentennial Celebration. • To manage the City's web sites including City of Dublin, Dublin Irish Festival, DubNet, and Economic Development. • To manage the City's cable TV programming including "It's Happening in Dublin," bulletin board and community programming, i.e. Dublin Schools. • To implement the Civic Association Initiative via regular correspondence, bi-annual meetings, block party package and float initiative. • To coordinate citywide Memorial Tournament activities to enhance relationships with community leaders and VIPs for economic development, relationship building and international recognition. • To support the special events team in coordinating and implemenffitgthe Dublin Irish Festival, Independence Day Celebration, St. Patrick's Day Parade and Spooktacular: • To serve as a liaison to Historic Dublin to promote their events and special projects and facilitate the banner and pennant program. PERSONNT/L DATA POSITION TITLIJ 2008 2009 ADOPTCD Director, Community Relations Public Affairs Officer Public Information Officer Website Editor Website Specialist Administrative Assistant Office Assistant II Community Relations Assistant Intern Office Assistant I-Seasonal/ 3 months TOTAL 1 1 1 1 ] I 1 2 2 1 1 12 12 The Persona] Services costs for the Director, Administrative Assistant, Community Relations Assistant, Office AssistantII and seasonal Office Assistant I are allocated fifty percent (50%) to this budget and fifty percent (50%) to the Hotel/Motel Tax Fund. CommRelations -61- 12/08/08 2009 Budget -City of Dublin, Ohio General Fund City Manager Community Relations 2007 2008 2008 2008 2009 Actual Budget Revised Budget Estimate Budget 101-1130 Personal Services 2110 Salaries/Wages 345,105 433,020 433,020 402,500 478,675 2111 Overtime Wages 6,551 7,750 7,750 5,000 7,750 2112 Other Wages 18,750 36,100 36,100 31,572 36,700 2120 Employee Benefits 128,594 164,100 164,100 142,000 158,285 499,000 640,970 640,970 581,072 681,410 Other Expenses 2201 Conference/Mileage 7,431 10,250 10,250 6,508 11,250 2211 Meeting Expenses 888 1,300 1,300 1,300 1,300 2320 Communications 9,471 7,350 6,750 5,950 1,100 2330 Rents/Leases 1,085 0 0 0 0 2349 Professional Services 64,184 88,700 91,380 82,200 164,400 2351 Maint. of Equipment 0 600 600 0 1,100 2370 Advertising 23,800 22,000 23,732 23,732 23,000 2380 Printing & Reproductions 12,561 41,500 48,614 41,700 20,500 2390 Misc Contractual Services 3,305 2,050 2,563 2,400 3,600 2391 Memberships/Subscriptions 4,821 5,100 5,100 5,100 4,135 2410 Office Supplies 6,427 6,500 7,543 6,500 7,300 2420 Operating Supplies 6,637 10,500 15,397 10,000 15,000 2440 Small Tools & Minor Equip 724 9,500 10,800 10,800 1,500 2812 Special Projects/Programs 143,503 205,100 208,713 167,707 105,800 2813 Promotional Programs 162,481 178,300 178,860 178,856 196,500 447,318 588,750 611,602 542,753 556,485 Capital Outlay 2520 Equipment & Furniture 0 5,000 5,000 5,000 0 0 5,000 5,000 5,000 0 TOTALS $946,318 $1,234,720 $1,257,572 $1,128,825 $1,237,895 -62- Community Relations BUDGET SUMMARY: • Account 2211 provides funding for business luncheons, internal working meetings and an annual Central Ohio Public Information Officer luncheon. • Account 2320 includes funding for courier service charges and cable TV recording service • Account 2349 includes funding for graphic design, photography, media tracking, web site hosting, Dublin Life contract fee, e-news services and social media training. The increase reflects the shift of funding for cable television expenses from special projects (account 2812) to this account. • Account 2351 provides maintenance for 1610 AM radio station, DTV equipment and camera equipment. • Account 2370 provides funding for the comprehensive In Touch ad in Che local newspaper. • Account 2380 includes funding for printing costs for the community survey, annual report, bike path map and employee newsletter. In 2008, resident guides were printed but will not be reprinted in 2009, resulting in the funding decrease. ' • Account 2390 provides funding for contractual services including professional organizations, newspapers and periodicals and books. • Account 2410 provides funding for office supplies. • Account 2420 includes funding for Historic Dublin lamppost banners and pennants. • Account 2440 includes funding for camera equipment and equipment for live broadcasts on the web. • Account 281.2 includes funding for citywide Employee Recognition Program; Ciry director receptions; new park openings; the Civic Association Initiative including block party supplies, president's manual and parade initiative; ceremonial tree lighting; historic preservation; Grounds of Remembrance dedication ceremony and promotional support; Dr. Martin Luther King Jr. Day and Veterans Day activities; community survey development; employee recognition events including Sta~~ Celebration, employee breakfast at the Memorial Tournament and employee tickets for the Dublin Dish Festival. • Account 2813 provides funding for the City's involvement with the Memorial Tournament, which includes a hospitality area, badge package, daily tickets, advertising in the Memorial TomnamenC Magazine, 20 positions for the Nicklaus/Flick golf school and designation as host of the corporate outing and the media room. Also included is funding for citywide recognition gifts and promotional purchases. Comm Relations -63- 12/08/08 THIS PAGE LEFT BLANK INTENTIONALLY Legal Services STATUMENT 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. Cun~ently Chis position is filled on a contractual basis. Periodically, other legal counsel is retained for specialized problems or legal work. The Director of Law prepares ordinances, resolutions, legal opinions, contracts, agreements and legal documents. The Director also advises City Officials of pending legislation affecting municipal operations. In addition, either the Director or one of the Director's assistants prosecutes all criminal cases which come before the Dublin Mayor's Court. OBJECTIVES AND ACTIVITIES: • To provide legal counsel in accordance with the conaact. PERSONNEL DATA POSITION TITLE 2008 CURRENT NUMBER 2009 ADOPTED Director of Law Assistant Director of Law TOTAL 2 3 NOTES AND ADJUSTMENTS: Numerous associates within the firm of Schottenstein, Zox, and Dunn work under the direction of the Dfrector of Law to provide legal counsel for the City. Law -65- 12/08/08 2009 Budget -City of Dublin, Ohio General Fund City Manager Legal Services 2007 2008 2008 2008 2009 Actual Budgei Revised Budget Estimate Budget 101-1140 Other Expenses 2345 Legal Services 950,708 950,000 930,000 930,000 950,000 2346 Other Legal Services 843,344 525,000 951,608 950,000 595,000 2349 Professional Services 82,640 150,000 100,000 100,000 150,000 1, 876, 692 1, 625,000 1,981,608 1, 980,000 1, 695,000 TOTALS $1,876,692 $1,625,000 $1,981,608 $1,980,000 $1,695,000 -66- Legal Services BUDGET SUMMARY: • Account 2345 is used to pay for general services provided by the Director of Law, including Mayor's Court. • Account 2346 provides funding for special legal services provided by the Director of Law, for example, in the areas of labor relations and telecommunications, and bond counsel related to the issuance of debt. • Account 2349 includes funds for services related to economic development and other outside legal services as needed. Law -67- 12/08/08 THIS PAGE LEFT BLANK INTENTIONALLY Finance/Office of the Director 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. The Director of Finance also has administrative authority over Taxation, Procurement, and Accounting and Auditing. OI3.TECTIVES 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 capita] 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. • To 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 and Community Reinvestment Areas. • To administer the City's debt financing function with the goal of maintaining the AAA rating from Fitch Ratings and Aaa rating from Moody's Investors Service. • To receive the Distinguished Budget Presentation Award for the 2009 Operating Budget. • To develop, implement and administer the City's procurement functions, including competitive bid processes and utilization of cooperative purchasing and reverse auction alternatives. PERSONNEL DATA POSITION TITLE Director, Finance/Deputy City Manager Deputy Director of Finance Budget Manager Financial Analyst Budget Analyst Procurement Assistant Administrative Assistant TOTAL 2009 ADOPTED 1 1 1 1 I 1 I 1 I 1 1 1 i 7 7 NOTES AND AD,TUSTMENTS: The budget analyst position will be filled in the last quarter oP 2009. 2008 CURRENT NUMBER FinAdm -69- 12/08/08 2009 Budget -City of Dublin, Ohio General Fund Finance Otfice of the Director 2007 2008 2008 2008 2009 Aciual Budget Revised Budget Estimate Budget 101-1210 Personal Services 2110 Salaries/Wages 395,332 469,800 469,800 445,000 493,615 2111 Overtime Wages 55 150 150 150 150 2120 Employee Benefits 116,797 148,430 148,430 125,000 137,765 512,184 618,380 618,380 570,150 631,530 Other Expenses 2201 Conference/Mileage 2,318 6,500 6,644 1,700 6,500 2320 Communications 845 0 0 0 0 2340 Accounting/Auditing Serv 500 500 500 500 500 2380 Printing & Reproductions 807 2,500 4,000 3,000 2,500 2390 Misc Contractual Services 5,000 7,000 7,000 7,000 25,000 2391 Memberships/Subscriptions 959 900 900 900 1,000 2410 Office Supplies 300 1,000 1,000 1,000 1,000 10,729 18,400 20,044 14,100 36,500 TOTALS $522,913 $636,780 $638,424 $584,250 $668,030 70- 1?inance/Office of'the Director ]3UDG)/T SUMMARY: Account 2380 provides funding for the printing of the City's operating and capital budgets and the cost study document. The number of hard copy documents will be fewer due to an increase in CD Rom versions as well as availability on the City's web site. Account 2390 funds consultation for completion of the cost of services study and upgrades to the software. FinAdm -71- 12/08/08 2009 Budget -City of Dublin, Ohio General Fund Finance Procurement 2007 2008 2008 2008 2009 Aciual Budget Revised Budget Estimate Budget 101-1211 Personal Services 2110 Salaries/Wages 45,471 47,900 47,900 46,880 50,740 2111 Overtime Wages 483 550 550 550 550 2120 Employee Benefits 20,296 21,875 21,875 21,868 22,371 66,250 70,325 70,325 69,298 73,661 Other Expenses 2201 Conference/Mileage 0 500 500 0 500 2320 Communications 26,908 45,000 45,000 45,000 45,000 2330 Rents/Leases 12,447 16,320 16,320 16,320 19,240 2351 Maint. of Equipment 5,807 4,700 4,700 4,700 1,000 2370 Advertising 2,146 6,000 6,000 6,000 2,500 2390 Misc Contractual Services 19,503 20,000 20,497 20,497 20,000 2391 Memberships/Subscriptions 630 1,125 1,125 750 795 2410 Office Supplies 30,026 27,000 27,000 27,000 27,000 2420 Operating Supplies 0 700 700 700 700 2429 Coffee/Misc. Supplies 13,450 19,500 19,500 18,000 19,500 110,917 140,845 141,342 138, 967 136,235 TOTALS $177,167 $211,170 $211,667 $208,265 $209,896 -72- rinance/ Procurement BUDGET SUMMARY: • Account 2320 reflects postage expenses for• City Hall. • Account 2330 includes funding for rental of the City Hall postage machine and water coolers. • Account 2351 has decreased, reflecting the shift of copier maintenance charges to Information Technology. • Account 2370 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 advei~ising venues have reduced this cost. • Account 2410 provides funding for letterhead stationery/envelopes, business cards, note cards, and folders for citywide usage. • Account 2429 provides funding for coffee and related supplies to make coffee available to City staff and visitors during meetings at City buildings. Procurement -73- 1.2/08/08 THIS PAGE LEFT BLANK INTENTIONALLY Finance/ Transfers/Advances STATFM>JNT OF FUNCTIONS: The General Fund is the general operating fund of the City; money can be transferred fiom the General Flmd 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 Sweet 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 Genera] 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 capita] projects associated with the tax increment financing districts. NOTES AND ADJUSTM);NTS: Transfer -75- 12/08/08 2009 Budget-City of Dublin, Ohio General Fund 2008 Finance 2007 2008 Revised 2008 2009 Transfers/Advances Actual Budget Budget Estimate Budget 101-1217 Transfers 2710 Street Maintenance Fund $1,500,000 $2,000,000 $2,000,000 $2,000,000 $2,000,000 2711 Recreation Fund 3,500,000 4,500,000 4,500,000 3,000,000 4,500,000 2712 Safety Fund 8,400,000 9,700,000 9,700,000 8,400,000 9,700,000 2714 General Bond Retirement Fund 0 0 0 0 0 2715 Capital Improvements Tax Fund 7,500,000 2,000,000 2,000,000 2,000,000 0 2718 Swimming Pool Fund 200,000 550,000 550,000 150,000 550,000 2720 Cemetery Fund 100,000 150,000 150,000 100,000 125,000 2723 Land Acquisition Fund 0 0 0 0 0 2740 COIC Improvement Fund 3,500,000 2,000,000 3,000,000 3,000,000 0 101-1218 Advances (1) 2740 COIC Improvement Fund 0 0 0 7,200,000 0 TOTALS $24,700,000 $20,900,000 $21,900,000 $25,850,000 $16,875,000 (1) Advances are not required to be appropriated, they are reflected for cash flow purposes. 76- Finance/ Miscellaneous Accounts STATEMENT OF FUNCTIONS: These are miscellaneous accounts within the General Fund which are not directly related to Che 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. NOTES AND ADJUSTMENTS: MiscAccts -77- 12/08/08 2009 Budget -City of Dublin, Ohio General Fund Finance Miscellaneous 2007 2008 2008 2008 2009 Actual Budget Revised Budget Estimate Budget 101-1219 Other Expenses 2301 County Auditor Deductions 7,929 15,000 15,000 11,700 10,000 2340 Accounting/Auditing Serv 52,111 55,000 54,000 53,850 58,000 2398 Real Estate Taxes 106,966 96,000 207,000 207,000 220,000 2309 Health Services 199,603 206,606 206,606 206,606 222,950 366,609 372,606 482,606 479,156 510,950 TOTALS $366,609 $372,606 $482,606 $479,156 $510,950 78- Tinance/Miscellaneous Accounts BUDGBT SUMMARY: • Account 2301 provides funding for election expenses and expenses related to advertising and collecting delinquencies. These fees are deducted from the City's property tax settlements. • Account 2309 provides funding for the City's contract with the Franklin County Board of Health . • Account 2340 provides funding for the City's annual audit. The Auditor of State recently has approved anew three-year contract to retain the City's current auditors. Clark, Schaefer, Hackett and Co. • Account 2398 funds real estate taxes for properties owned by the City that are not tax-exempt based on usage, or for which property tax exemption is pending. MiscAccts -79- ] 2/08/08 THIS PAGE LEFT BLANK INTENTIONALLY cr~~Y or nuBLr~, rinance/Accounting & Auditing STATEMENT OF FUNCTIONS: Accounting 8c Auditing is responsible for 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 prepazation of the City's Comprehensive Annual Financial Report (CAFR). OBJECTIVES AND ACTIVITIES: • To receive an unqualified audit opinion and the Certificate of Achievement for Excellence in Financial Reporting Por The City's CAFR. • To collect, deposit, and accurately account for.City monies received, and ensure compliance with established procedures. • To pay vendors providing goods and services to the City in a timely manner, account for expenditures accurately and ensure compliance with established procedures. • To ensure accurate and timely payment of employees' wages, salaries and benefits in accordance with the City's labor conuacts, administrative policies, and federal and state regulations. • To safekeep 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, Accounting & Auditing Accountant Payroll Specialist Accounting Specialist Accounting Specialist (pazt-time) TOTAL NOTES AND AD,TUSTMENTS: 2008 2009 CURRENT NUMBER ADOPTED 1 FinAcct -81- 12/08/08 2009 Budget -City of Dublin, Ohio General Fund Finance Accounting and Auditing 2007 2008 2008 2008 2009 Actual Budget Revised Budgei Estimate Budget 101-1220 Personal Services 2110 Salaries/Wages 383,492 430,250 430,250 394,050 459,790 2111 Overtime Wages 481 1,000 1,000 1,000 1,000 2120 Employee Benefits 125,209 136,300 136,300 127,245 140,585 509,182 567,550 567,550 522,295 601,375 Other Expenses 2201 Conference/Mileage 6,861 7,000 7,000 6,000 7,000 2320 Communications 158 0 0 0 0 2340 Accounting/Auditing Serv 550 9,050 9,050 8,550 550 2349 Professional Services 30,000 30,000 32,500 32,500 30,000 2351 Maint. of Equipment 0 500 500 500 500 2370 Advertising 44 100 100 100 100 2380 Printing & Reproductions 1,512 1,500 1,500 1,500 1,500 2390 Misc Contractual Services 14,136 20,500 22,000 22,000 23,000 2391 Memberships/Subscriptions 1,050 1,300 1,300 1,300 1,300 2410 Office Supplies 5,458 8,500 7,764 7,500 8,000 2910 Refunds 4 0 10 8 0 59,773 78,450 81,724 79,958 71,950 Capital Outlay 2520 Equipment & Furniture 1,070 1,500 1,500 1,500 1,500 1,070 1,500 1, 500 1,500 1, 500 TOTALS $570,025 $647,500 $650,774 $603,753 $674,825 _82_ Finance/Accounting & Auditing BUDG)JT SUIVTMARY: • Account 2340 provides funding for the Government Finance Officers Association (GFOA) filing of the Comprehensive Annual Financial Reports (CAFR). Funding in 2008 included an audit of the Golf Club of Dublin, which is done every two years. • Account 2349 provides funding for the use of an investment advisor for most of the City's portfolio. • Account 2370 provides funding for Che public notice of the availability of the City's financial statements as required by the Ohio Revised Code. • Account 2380 provides funding for the printing of the City's CAFR. The number of hvd copies printed of the document has been reduced, and compact disk versions will be used to distribute the document where appropriate. • Account 2390 provides funding for custodial fees related to invesUnent accounts, other banking fees, Pees associated with the City's purchasing card program and armored car pickup of Dublin bish Festival cash. • Account 2470 provides funding for blank check stock and leave request forms for City employees. FinAcct -83- 12/08/08 THIS PAGE LEFT BLANK INTENTIONALLY Finance/Taxation STATEMENT OF FUNCTIONS: Taxation is responsible for the collection of all tax revenues, 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 is always striving to reduce the number of forms printed to become "greener" 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 insure proper and timely filing, paying and processing of all tax forms. OB,TECTTVES AND ACTIVITIES: • To operate an efficient, organized and cooperative tax office. • To reduce the number of withholding forms printed by sending a letter with a Personal URL to each non-payroll service withholder to allow them to access their own forms and to print them as needed (reduction in cost of printing and postage). • Work with City of Columbus Co develop a uniform method to allow payroll service providers to file using ACH Credit. • To accept payments via credit/debit cards and elech•onic checks through a third party provider at no cost to the City (increase customer service and reduce delinquencies). • To allow more Dublin residents to file elecaonically by establishing a pilot program for residents who have not owed any tax for the past three years. • To allow tax practitioners to file clients' returns and pay any tax due eleca-onically. • 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 W-2's via magnetic tape or diskette. • To accept payments processed through the Ohio Business Gateway. • To cross-train Taxation staff. • To implement electronic filing and electronic funds transfer for withholding accounts. • To provide assistance in the adminishation 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. PERSONNEL DATA 2008 2009 POSITION TITLE CURRENT NUMBER ADOPTED Director, Taxation 1 1 Accounting Specialist 4 4 Office Assistant II (part-time) 1 1 Office Assistant I (part-time) I 1 Intern ] 1 TOTAL 8 NOTES AND AD,TUSTMENTS: Due to the value of the intern position in 2008 in assisting with special projects, this position is continued in 2009. FinTax -85- ]2/08/08 2009 Budget -City of Dublin, Ohio General Fund Finance Taxation 2007 2008 2008 2008 2009 Actual Budget Revised Budget Estimate Budget 101-1230 Personal Services 2110 Salaries/Wages 342,425 381,050 381,050 357,290 390,460 2111 Overtime Wages 1,314 3,000 3,000 2,000 3,000 2112 Other Wages 0 5,925 5,925 3,000 5,925 2120 Employee Benefits 113,493 124,775 124,775 107,785 112,985 457,232 514,750 514,750 470,075 512,370 Other Expenses 2201 Conference/Mileage 2,142 5,250 5,250 3,000 5,910 2320 Communications 8,235 13,100 13,100 13,100 10,555 2349 Professional Services 4,876 7,675 7,675 6,475 18,875 2351 Maint. of Equipment 125 350 350 350 350 2390 Misc Contractual Services 13,392 25,750 45,059 44,590 45,000 2391 Memberships/Subscriptions 847 2,170 2,170 2,170 2,240 2410 Office Supplies 3,534 5,000 5,000 5,000 5,000 2414 Dublin Forms 6,648 8,650 15,137 6,865 8,750 2420 Operating Supplies 0 500 500 250 0 2910 Refunds 3,039,083 2,210,800 2,210,800 2,210,800 2,306,883 3,078,882 2,279,245 2,305,041 2,292,600 2,403,563 Capital Outlay 2520 Equipment & Furniture 1,478 1,478 TOTALS $3,537,592 3,500 3,500 1,500 0 3,500 3,500 1,500 0 $2,797,495 $2,823,291 $2,764,175 $2,915,933 -86- rinance/Taxation BUDG)JT SUMMARY: • Account 2349 provides funding for the online tax too] (including withholding) and electronic filing for both individuals and tax practitioners. • Account 2390 includes funding to utilize a collection agency for collection of delinquent accounts. Continued in 2009 is funding to subscribe to an Internet service to obtain information on residents who have relocated from Dublin, including new addresses and length of residence in Dublin. This information allows the City to pursue returns from former residents in a timely manner, and to file claims in small claims court, potentially increasing income tax receipts. These practices help reduce legal fees associated with tax collections. • Account 2414 funds letters with URLs that are sent to filers to direct them to the online tax tool to reduce the number of paper returns received; thus reducing the manpower necessary to ensure the returns are auly "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 dollazs for accounts with Dublin mailing address but not physically located in Dublin. • Account 2910 provides funding for income tax refunds. The estimate is based on refunds processed the last three years. Refunds have been approximately 3.25 % of the total collections. FinTax -87- 12/08/08 THIS PAGE LEFT BLANK INTENTIONALLY Public Service/ Office of Director of Public Service STATEMENT OF FUNCTIONS: Public Service is under the guidance of the Chief of Police/Deputy City Manager. Employees su~ive to support and enforce the intent and spirit of the City's Mission Statement, and to execute the guidance of the City Manager in a well-planned and highly accountable fashion. The employees take pride in providing services which are of the highest quality with a focus on customer satisfaction. OBJECTIVES AND ACTIVITIES: • To oversee the day-to-day operations of divisions within Public Service • To provide administrative support to the Department. PERSONNEL DATA 2008 2008 POSITION TITLE CURRENT NUMBER ADOPTED Director, Public Service 0 0 Administrative Specialist 1 1 Office AssistantT l 1 TOTAL NOTES AND ADJUSTMENTS: Service -89- 12/08/08 2009 Budget -City of Dublin, Ohio General Fund Public Service Office of the Director 2007 2008 2008 2008 2009 Actual Budget Revised Budget Estimate Budget 101-1310 Personal Services 2110 SalariesNVages 82,094 90,250 77,930 64,000 88,984 2111 Overtime Wages 1,584 1,000 1,000 1,000 2,800 2112 Other Wages 12,696 0 12,320 12,317 0 2120 Employee Benefits 28,263 42,700 42,700 26,200 39,425 124,637 133,950 133,950 103,517 131,209 Other Expenses 2201 Conference/Mileage 168 2,500 2,500 2,500 2,500 2210 Reimbursable Business Exf 74 600 600 600 800 2211 Meeting Expenses 1,396 2,000 4,500 4,500 3,500 2320 Communications 1,703 600 600 0 0 2330 Rents/Leases 11,408 11,410 12,353 12,353 11,412 2349 Professional Services 0 5,000 2,500 1,000 0 2351 Maint. of Equipment 4,350 6,100 6,522 8,522 6,000 2380 Printing & Reproductions 68 1,000 1,000 500 0 2391 Memberships/Subscriptions 585 970 970 970 235 2410 Office Supplies 904 2,400 3,468 1,505 2,400 2420 Operating Supplies 0 1,500 1,020 510 1,500 20,656 34,080 36,033 30,960 28,347 Capital Outlay 2520 Equipment & Furniture 0 0 480 480 1,000 0 0 480 480 1,000 TOTALS $145,293 $168,030 $170,463 $134,957 $160,556 -90- Public Service/ Office of the Director BUDGBT SUMMARY: • Account 2210 provides funding for business meeting expenses and for luncheons with public officials from other jurisdictions, consultants and contractors. • Account 2330 provides funding for lease of a copier. Service -91- 12/08/08 THIS PAGE LEFT BLANK INTENTIONALLY Public Service/ Solid W aste Management STATEMENT OF FUNCTIONS: The City of Dublin seeks recognition 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 provided with the highesC quality focus on customer satisfaction. OBJECTIVES AND ACTIVITIES: • To deliver the highest quality curbside chipper/leaf pickup service in the central Ohio area. • 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 business and residential recycling. PEI250NNEL DATA POSITION TITLE 2008 2009 ADOPTED Operations Administrator Maintenance Workers Seasonal Maintenance Workers Maintenance Crew Supervisor Office Assistant II TOTAL 1 1 5 5 3 3 1 1 1 1 11 11 NOTES AND AD,TUSTM)CNTS: This budget reflects Two adminish~ator positions allocated at 50% and 33%, respectively. 100% of a Crew Supervisor is allocated here. The Office Assistant II position is allocated here at 100% and the Director position is allocated at 25%. SwMgmt -93- 12/08/08 2009 Budget -City of Dublin, Ohio General Fund Public Service Solid Waste Management 2007 2008 2008 2008 2009 Actual Budget Revised Budget Estimate Budget 101-1311 Personal Services 2110 Salaries/Wages 435,597 401,575 401,575 401,575 464,400 2111 Overtime Wages 21,013 30,000 36,000 36,000 34,250 2112 Other Wages 16,438 35,000 29,000 27,500 57,720 2120 Employee Benefits 195,253 185,450 185,450 147,000 183,395 2140 Uniforms & Clothing 3,157 9,850 9,905 4,250 9,844 671,458 661,875 661,930 616,325 749,609 Other Expenses 2201 Conferences/Mileage 2,311 10,050 10,050 6,050 9,200 2320 Communications 0 0 0 0 0 2330 Rents/Leases 0 10,000 10,000 5,000 10,000 2349 Other Professional Serv 5,450 4,500 4,500 4,500 3,500 2351 Maint. of Equipment 4,469 5,000 5,000 5,000 4,000 2370 Advertising 0 1,000 1,000 0 1,000 2380 Printing & Reproductions 312 1,000 1,000 1,000 1,000 2391 Memberships/Subscriptions 567 250 250 250 640 2410 Office Supplies 702 800 800 500 800 2420 Operating Supplies 1,236 5,900 5,900 2,900 5,650 2440 Small Tools & Minor Equip 1,316 4,000 4,000 2,900 4,500 2811 Refuse Collect./Recycling 1,836,299 2,307,600 2,415,600 2,350,000 2,387,985 2813 Promotional Programs 7,879 7,450 8,450 7,450 7,450 1,860,541 2,357,550 2,466,550 2,385,550 2,435,725 Capital Outlay 2520 Equipment & Furniture 1,174 3,000 3,000 3,000 0 1,174 3,000 3,000 3,000 0 TOTALS $2,533,173 $3,022,425 $3,131,480 $3,004,875 $3,185,334 -94- Public Service/ Solid Waste Management BUDGET SUMMARY: • Account 2201 provides funds for an operations adminishator to attend the Solid Waste Association of North America (SWANA) conference which includes recycling certification. This account alsoprovides funds for CityWorks (the City's work order system) training/eonference, and the Road Scholar training program. • Account 2330 provides funds to rent equipment to assist with the recycling bin distribution, for which the second year of the three-year program is funded in 2009. • Account 2349 provides funding for professional sewices to remove city facility hazardous waste and dead animals. • Account 2420 provides funding for operation supplies including waste hauler permits, paint, nuts/bolCS, and other consumable items. • Account 2811 provides funding for the City's refuse/recycling contract with Rumpke. In addition, this account provides funds for small facility recycling containers, tipping fees for dumpsters/special events, and recycling containers for parks. In 2009, Funding continues for Che second year of the three-yeu plan to provide large recycling containers to all households; this program's goal is to increase the volume of recycling and reduce the volume of recyclable materials that are taken to the landfill. • Account 2813 provides funding for Greenwise Commercial Recycling, Earthweek, Irish Festival, and Household Hazardous Waste. SwMgmt -95- 12/08/08 THIS PAGE LEFT BLANK INTENTIONALLY Public Service / P'leet Maintenance STATEMENT OF FUNCTIONS: The Fleet Maintenance function provides city staff with safe, well-maintained transportation, enabling them to perform Cheir job tasks with vehicles that reflect a positive image on the individual and the City as a whole. Goals include ensuring all vehicles and equipment are well maintained and repairs are made in a timely and efficient manner. Staff will continue to monitor alternative fuel and hybrid fleet options in an effort to reduce emissions of the city fleet and equipment and to provide more energy-efficient alternatives. OB,TL+'CTIVES AND ACTIVITIES: • Provide the highest vehicle maintenance standards. • Properly maintain fleet to ensure all City equipment is safe for use. • Add equipment Co fleet as needed to ensure right equipment is available Co perform City functions safely and economically and deliver the service to Dublin residents aC expected levels. • Implement consistent preventive maintenance procedures to ensure maximum usage of equipment. • Provide support services to Che accounting department for online auction to eliminate older equipment from the fleet. • Analyze alternative fuel and hybrid fleet options and incorporate those options when appropriate. PERSONNEL DATA POSITION TITLE 2008 2009 ADOPTED Fleet Administrator Automotive Mechanic I Office Assistant II Seasonal Maintenance Worker Crew Supervisor TOTAL 1 6 6 1 1 0 1 1 1 10 NOTES AND ADJUSTMENTS: This budget includes the addition of one seasonal maintenance worker. The seasonal maintenance worker will have various duties, including cleaning the shop, cunning errands and picking up and delivering fleet/equipment . This will allow the mechanics to focus on skilled mechanical work. Fleet -97- 12/08/08 2009 Budget -City of Dublin, Ohio General Fund Public Service Fleet Maintenance 2007 2008 2008 2008 2009 Actual Budget Revised Budget Estimate Budget 101-1321 Personal Services 2110 SalariesNVages 430,772 506,425 506,425 496,100 541,790 2111 Overtime Wages 9,113 12,000 20,000 20,000 18,410 2112 Other Wages 0 0 0 0 18,720 2120 Employee Benefits 181,112 210,780 202,780 175,000 192,340 2140 Uniforms & Clothing 3,923 5,950 5,950 5,950 5,384 624,920 735,155 735,155 697,050 776,644 Other Expenses 2201 Conference/Mileage 1,924 7,000 7,000 5,000 7,800 2320 Communications 0 0 0 0 0 2330 Rents/Leases 233 2,100 2,100 280 2,000 2349 Professional Services 3,279 14,500 15,350 8,350 17,700 2351 Maint. of Equipment 22,944 32,000 32,000 25,000 33,000 2390 Misc Contractual Services 1,689 9,500 9,500 6,000 10,500 2410 Office Supplies 805 1,000 1,000 1,000 1,000 2420 Operating Supplies 11,980 18,000 18,000 10,000 18,000 2421 Fuel 1,286,792 1,300,000 1,850,000 1,850,000 1,878,000 2431 Vehicle Maintenance 202,810 257,000 274,004 250,000 283,000 2440 Small Tools & Minor Equip 4,865 5,400 5,400 5,400 5,400 1,537,321 1,646,500 2,214,354 2,161,030 2,256,400 Capital Outlay 2520 Equipment & Furniture 9,159 18,000 18,000 18,000 18,400 9,159 18,000 18,000 18, 000 18,400 TOTALS $2,171,400 $2,399,655 $2,967,509 $2,876,080 $3,051,444 -98- Public Service /fleet Maintenance BUDGT/T SUMMARY: • Account 2112 includes a new seasonal employee. • Account 21 l ]funds overtime expenses, which have increased due to the quantity of work necessary to maintain the City fleet and equipment. • Account 2330 provides funding for special tool rental. • Account 2349 includes funds for the removal of hazardous materials in accordance with federal guidelines, including used motor oil, oil filters and tires. • Account 2351 provides funding for various equipment inspections, outside body repairs, and the radio service contract. • Account 2390 provides funds for fuel system repairs and updates and for fire extinguisher inspection. • Account 2420 includes funding for soaps, wax degreasers, decal materials and welding materials. • Account 2421 provides funding for fuel and other petroleum products. Approximately 50% of the fuel is consumed by the Dublin City School Disaict and Washington Township and is reimbursed based on actual usage. The fuel request is based on $3.70 per gallon. • Account 2437 provides funding for the repair and maintenance of all City-owned vehicles and equipment. • Account 2440 provides funding for hand tools and special tools due to model year changes. • Account 2520 provides funding for safety ,jacks, bench vises, fire proof safe, and engine analyzers. Fleet -99- 12/08/08 THIS PAGE LEFT BLANK INTENTIONALLY Public Service /Engineering STATEMENT OT TUNCTIONS: Engineering provides services such as design review, pavement management, operation and maintenance of traffic signals, street lights, warning system, pump stations, drafting, surveying, civil project inspecCion, design, operation and maintenance oP water disaibution, storm and sanitary sewers, sa~eams, retenCion and detention basins, oversight of City public improvements and consultation on proposed projects to various City departments. The City Engineer is charged with enforcing standards for all work in the public rights-of-way. This function reviews the engineering aspects of all development projects and provides significant support to Sweets and Utilities, Pazks and Recrearion, and Facilities Management regarding the maintenance of City infrastructure. The City Engineer is called on to provide advice and information to City Council and the Planning and Zoning Commission. OBJECTIVES AND ACTIVITIES: • To maintain City infrasaucture by establishing a maintenance program for sanitary and storm sewers, manholes, streets, curb and gutters, sidewalks, bikepaths, a~affic signals, streams and ponds. • To oversee timely completion of City sponsored public improvement projects. • To ensure comprehensive, timely review of engineering drawings and plans for capital improvements, subdivisions and development related projects. • To coordinate with other governmental agencies in regard to issues such as pursuing federal and state grants, sewer, water and other applicable issues. • To continue the implementation of the comprehensive stormwater maintenance and improvement program. PERSONNEL DATA POSITION TITLE Director, Engineering Engineering Manager Senior Civil Engineer Civil Engineer Engineering Assistant Electrical Worker Engineering Project Coordinator Engineering Project Inspector ROW Suvvey Specialist Adminisaative Assistant Office Assistant I SCaff Assistant I TOTAL 2008 2009 VT NUMBER ADOPTED 2 6 2 1 31 30 NOTES AND AD,TUSTMENTS: An Engineering Assistant is proposed in place of the Right of Way (ROW) Survey Specialist. A Civil Engineer will be reallocated to Building Standards to fill the proposed role of Review Services Administrator. Engineer -101- 12/08/08 2009 Budget -City of Dublin, Ohio General Fund Public Service Engineering 2007 2008 2008 2008 2009 Actual Budget Revised Budgei Estimate Budget 101-1330 Personal Services 2110 SalariesNVages 1,621,855 1,836,700 1,836,700 1,719,000 1,866,315 2111 Overtime Wages 51,186 40,000 40,000 40,000 40,000 2112 Other Wages 0 0 0 0 0 2120 Employee Benefits 613,100 684,750 684,750 611,000 652,970 2140 Uniforms & Clothing 3,494 7,500 9,262 8,000 7,500 2,289,635 2,568,950 2,570,712 2,378,000 2,566,785 Other Expenses 2201 Conferences/Mileage 21,300 22,500 22,500 22,500 27,500 2211 Meeting Expenses 2,575 3,250 3,250 2,500 3,000 2320 Communications 22,502 7,900 7,900 4,900 5,000 2330 Rents/Leases 7,631 0 7,700 7,632 0 2346 Eng.lnspection 70,090 75,000 67,300 57,000 60,000 2348 Plan Review 1,300 20,000 35,000 35,000 30,000 2349 Other Professional Serv 276,170 723,600 751,100 740,000 218,500 2351 Maint. of Equipment 1,208 2,000 2,000 1,000 2,000 2380 Printing and Reproduction 670 10,000 10,000 2,000 7,000 2391 Memberships/Subscriptions 3,393 5,000 5,000 4,000 5,000 2410 Oftice Supplies 8,911 12,000 11,140 9,000 12,000 2420 Operating Supplies 4,029 8,500 9,242 6,500 7,000 2910 Refunds 0. 0 860 860 0 419,779 889,750 932,992 892,892 377,000 Capital Outlay 2520 Equipment & Furniture 19,973 23,750 23,750 19,750 4,075 19,973 23,750 23,750 19,750 4,075 TOTALS $2,729,387 $3,482,450 $3,527,454 $3,290,642 $2,947,860 102- Public Service /Engineering BUDGET SUMMARY: • Account 2110 funds replacement of a ROW Survey Specialist with an Engineering Assistant. • Account 2211 includes funding for group meetings sponsored by the City. Funding is included for food, beverages, and associated supplies. • Account 2330 formerly included lease of a copier; which is now included in Information Technology. • Account 2346 provides funding for inspection of construction materials by the City of Columbus, contract geo-technical testing services and conaact inspection services. • Account 2348 provides funding for consultant and specialized plan review. • Account 2349 provides funding for consulting services, including surveying, a US 33 corridor infiasuvcture study, a study of the safety alternatives for Muirfield Drive atMemorial Drive, the National Pollution Discharge Elimination System (NPDES) permit fee and required public education and outreach, and professional services associated with floodplain permit review. The funding for 2009 has decreased over 2008; the 2008 budget funded update of the stormwater master plan. • Account 2380 provides funding for printing conn•act documents and plans related to the City's capital improvement projects. • Account 2520 includes funding for replacement digital cameras for inspection staff and engineers, mag lights for inspectors, and a tree caliper. Engineer -103- 7.2/08/08 2009 Budget -City of Dublin, Ohio General Fund Public Service Miscellaneous 2007 2008 2008 2008 2009 Actual Budget Revised Budget Estimate Budget 101-1339 Other Expenses 2310 Utilities 178,337 185,000 201,706 183,375 185,000 2430 Repair & Maintenance 45,852 162,400 214,520 190,000 150,000 224,189 347,400 416,226 373,375 335,000 Capital Outlay 2520 Equipment & Furniture 0 65,000 65,000 55,000 72,000 0 65,000 65,000 55,000 72,000 TOTALS $224,189 $412,400 $481,226 $428,375 $407,000 104- Public Service / A4iscellaneous BUDGET SUMMARY: Account 2310 provides funding for electrical service to the City's streetlights and outdoor early warning siren system. Account 2430 provides funding to purchase parts and supplies for the City's steetlights and outdoor early warning siren system. The 2009 budgeC includes funding for the upgrade of the final four of the City's sirens. Account 2520 funds equipment for street lighting and the outdoor evly warning siren system. PubServMisc -105- 12/08/08 THIS PAGE LEFT BLANK INTENTIONALLY Public Service /Building Standards STATEMENT OF FUNCTIONS: Building Standards is under the administrative direction of the Director of Building Standards (Chief Building Official) who reports to the Director oP Economic Development. The primacy 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, perform inspections, issue permits and issue certificates of occupancy. • To provide direction and communicate with the construction applicants and the public. • To provide timely information regaz~ding levels and types of construction activity within the City to City departments, applicants, and the public. • To provide architectural support to City projects. PERSONNEL DATA POSITION TITLE Director, Building Standards Plans Examiner Manager Review Services Administrator Commercial Plans Examiner Building Inspector Electrical Inspector Eleeri~ical Inspector (part-rime) Residential Plans Examiner Development Review Specialist Office Assistant II Senior Building Inspector Administrative Assistant Intern TOTAL 2008 2009 CUIZIiENT NUMBER ADOPTED 0 1 0 1 I 1 4 q 1 1 7 1 1 1 3 2 4 q ] 1 1 1 1 1 19 20 NOTES AND ADJUSTMENTS The Plans Examiner Manager position is a reclassification of the existing Commercial Plans Examiner; a vacant Development Review Specialist slot will be exchanged for a Commercial Plans Examiner position. The Review Services position is a Cransfer of one of the Civil Engineer positions from Engineering to Building Standards and a reclassification. Three Development Review Specialists positions were transferred to Building Standards after passage of the 2008 Operating Budget. An intern position is continued. Bldg -107- 12/08/08 2009 Budget -City of Dublin, Ohio General Fund Public Service Building Standards 2007 2008 2008 2008 2009 Actual Budget Revised Budget Estimate Budget 101-1340 Personal Services 2110 Salaries/Wages 792,000 880,400 931,300 930,900 1,154,640 2111 Overtime Wages 12,933 16,500 16,500 8,600 8,710 2112 Other Wages 445 20,000 20,000 10,000 10,000 2120 Employee Benefits 291,154 327,685 327,685 303,100 352,497 2140 Uniforms & Clothing 1,931 2,500 3,207 .3,000 3,000 1,098,463 1,247, 085 1,298,692 1,255,600 1,528,847 Other Expenses 2201 Conferences/Mileage 11,635 12,500 12,605 12,605 12,605 2211 Meeting Expenses 1,376 2,000 2,000 1,500 1,500 2320 Communications 6,653 0 0 0 0 2347 Building Inspection Serv 66,181 162,000 179,000 54,000 54,000 2348 Plan Review 56,655 75,000 85,835 50,000 50,000 2349 Other Professional Serv 3,695 15,000 15,000 5,000 5,000 2351 Maint. of Equipment 2,864 2,750 3,090 2,090 2,090 2380 Printing and Reproduction 4,310 6,000 7,312 4,410 4,410 2391 Memberships/Subscriptions 2,933 2,500 2,500 2,500 2,500 2410 Office Supplies 5,953 10,500 11,084 5,080 5,080 2420 Operating Supplies 5,722 9,000 9,000 7,000 7,000 2910 Refunds 9,792 12,500 12,500 12,500 12,500 177,769 309,750 339,926 156,685 156,685 Capital Ou tlay 2520 Equipment & Furniture 3,147 0 462 462 500 3,147 0 462 462 500 TOTALS $1,279,379 $1,556,835 $1,639,080 $1,412,747 $1,686,032 108- Public Service /Building Standards BUDG);T SUMMARY: • Account 2110 includes funding for the Plans Examiner Manager beginning May 1, 2009. Hieing of this position has been deferred four months to allow for assessment of the division's workload. • Account 2112 will provide funding for an intern to continue working with [he director and Land Use and Long Range Planning staff on research into sustainable building practices and possible changes to building and zoning codes to encourage these practices within the City. • Account 2140 includes apparel for seven inspectors, including boots, hats and gloves, one long sleeved shirt, and one short sleeved shirt which are replaced annually; and heavy winter coats, weather-resistant jackets and rain gev, rubber outer boots and a coverall suit which are replaced as needed. • Accoun[ 2347 includes funding for plumbing inspection services from the Franklin County Board of Health. Fees collected directly offset this expense. • Account 2348 funds contract services needed to complement the plan review which is completed in-house. • Account 2349 provides funding for hiring an outside consultant for specific technical advice in conjunction with COIC. Bldg -1.09- 12/08/08 THIS PAGE LEFT BLANK INTENTIONALLY Land Use and Long Range Planning STATEMENT OF FUNCTIONS: Land Use and Long Range Planning is administered by the Director of Land Use and Long Range Planning and is responsible for the City's land use, planning, and zoning functions, including the enforcement of the Zoning Code, and serves as staff to several commissions. Activities relate to the following functional areas: review of development proposals, preparing/updating and implementing the Community Plan, project analysis, area studies, code enforcement, zoning compliance inspections, land use modeling and impact analysis, capital improvement programming and economic development support, code amendment preparation, and customer service operations (such as garage sale permits). OBJECTIVES AND ACTIVITIES: • To be responsive to citizens on planning issues and facilitating a citizen pat•ticipation 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 Commission, Board of Zoning Appeals, Architectural Review Board, and various special subcommittees, task forces, and other groups. PERSONNIsL DATA POSITION TITLE 2008 2009 ADOPTED Director, Land Use & Long Range Planning Planning Manager Senior Planner Planner Code Enforcement Supervisor Code Enforcement Officer Landscape Architect Zoning Inspector Development Review Specialist Administrative Assistant Office Assistant I Office Assistant II Planning Assistant (Intern) TOTAL l l 1 1 2 3 8 7 1 2 2 1 2 0 2 2 1 2 2 6 6 30 29 NOTES AND ADJUSTMENTS: Land Use -111- 12/08/08 2009 Budget -City of Dublin, Ohio General Fund Land Use/Long Range Plans Office of the Director 2007 2008 2008 2008 2009 Actual Budget Revised Budget Estimate Budget 101-1410 Personal Services 2110 Salaries/Wages 1,320,413 1,514,475 1,463,575 1,293,675 1,446,710 2111 Overtime Wages 37,621 37,500 37,500 29,000 38,910 2112 Other Wages 115,763 118,875 118,875 110,000 122,775 2120 Employee Benefits 497,091 594,825 594,825 456,290 500,785 2140 Uniforms & Clothing 2,255 3,400 4,599 3,600 3,200 1,973,143 2,269,075 2,219,374 1,892,565 2,112,380 Other Expenses 2201 Conferences/Mileage 31,770 49,650 56,559 30,000 37,400 2211 Meeting Expenses 3,627 5,500 6,851 3,500 850 2320 Communications 13,753 9,000 9,000 1,000 9,000 2330 Rents/Leases 27,231 27,600 30,545 27,600 27,600 2344 Planning Services 228,915 163,000 338,328 165,000 140,000 2349 Other Professional Serv 27,548 41,800 93,610 40,000 16,800 2351 Maint. of Equipment 14,433 14,800 16,176 9,735 14,800 2370 Advertising 0 6,200 2,400 1,200 6,200 2380 Printing and Reproduction 22,316 15,500 79,626 75,000 5,500 2390 Contractual Services 128 4,000 8,000 1,500 4,000 2391 Memberships/Subscriptions 9,667 9,000 9,700 9,700 9,000 2410 Office Supplies 8,508 10,500 12,232 10,240 11,500 2420 Operating Supplies 12,752 8,000 11,378 11,378 10,000 2830 Code Enforcement 9,426 7,000 17,500 17,500 16,750 2910 Refunds 5,740 11,000 14,800 12,550 15,000 415,814 382,550 706,705 415,903 324,400 Capital Outlay 2520 Equipment & Furniture 4,443 2,000 9,678 7,500 2,000 4,443 2,000 9,678 7,500 2,000 TOTALS $2,393,400 $2,653,625 $2,935,757 $2,315,968 $2,438,780 -112- Land Use and Long Range Planning BUDGET SUMMARY: • Account 2110 includes funding for planners as part of the Job Families established by the classification and compensation team. • Account 2112 provides wages for interns. • AccounC 2201 includes funding for participating in the HTE Users Group conference, and for attendance at Che American Planning Association conference. • AccounC 2211 provides funding for group meetings sponsored by the City. Funding is included for food, beverages, and associated supplies. • Account 2344 provides funding Por two planning con~idor studies, parking demand study for Historic Dublin and to revise various elements of the zoning code. • Account 2349 provides fanding for Central Ohio Innovation Center City property including consulting and other services. • Account 2380 includes funding for printing of the Community Plan Summazy Document. • Account 2390 provides funding for temporary clerical services as needed. • Account 2420 includes funding for photography and presentation materials. • Account 2830 provides funding for mowing services and landscape projects. Land Use -113- ]2/08/08 THIS PAGE LEFT BLANK INTENTIONALLY Parks and Recreation/ Parks and Open Space STATEMENT OT TUNCTIONS: The City of Dublin takes pride in providing its residents and visitors the highest quality public parks to pursue Cheir active and passive outdoor needs. Parks sCrives To be both environmentally and economically sound in its management of public areas including pazks, gateways and righCS-of-way. OB,TECTIVES AND ACTIVITIES: • To provide residents and visiCOrs with the highest quality of public lands which are aesthetically pleasing, functional and environmentally sound. PERSONNEL DATA POSITION TITLE 2008 2009 ADOPTED Director, Parks and Open Space 1 1 City Horticulturist 1 I City Forester 1 1 Landscape Architect 1 1 Cona~act Specialist 1 1 Parks Administ~•ator I 1 Operations Specialist 1 1 Crew Supervisor 6 6 Maintenance Worker 20 20 Assistant Horticulturist 6 6 Assistant Forester 5 5 Administrative Assistant 1 1 Office Assistant II 1 1 Nature Education Coordinator 1 1 Seasonal Maintenance Worker 42 43 Office Assistant I (pazt-time) 1 1 TOTAL 90 91 NOTES AND ADJUSTMENTS: One additional seasonal Forestry worker has been added. Parks -]15- 12/08/08 2009 Budget -City of Dublin, Ohio General Fund Parks and Recreation Parks and Open Space 2007 2008 2008 2008 2009 Actual Budget Revised Budgei Estimate Budget 101-1620 Personal S ervices 2110 SalariesNVages 2,201,739 2,501,300 2,463,550 2,426,240 2,691,390 2111 Overtime Wages 96,252 100,000 137,750 137,750 111,300 2112 Other Wages 458,083 488,300 488,300 488,300 533,360 2120 Employee Benefits 989,892 1,093,200 1,093,200 1,051,275 1,085,500 2140 Uniforms & Clothing 41,054 70,900 82,492 58,100 68,600 3,787,020 4,253,700 4,265,292 4,161,665 4,490,150 Other Expenses 2201 Conferences/Mileage 38,424 36,220 40,232 35,000 36,220 2310 Utilities 170,895 165,000 176,653 176,653 190,000 2320 Communications 21,245 0 3,100 3,100 1,175 2330 Rents/Leases 2,175 3,350 3,687 3,000 5,700 2351 Maint. of Equipment 12 0 0 0 0 2390 Misc Contractual Services 979,295 1,076,900 1,125,983 965,000 1,126,570 2391 Memberships/Subscriptions 7,577 11,000 11,000 8,500 10,265 2410 Office Supplies 11,342 10,750 11,404 9,500 10,750 2420 Operating Supplies 49,025 63,275 69,578 52,600 60,775 2421 Reforestation 11,521 0 210,239 210,239 0 2428 Special Events 8,240 20,800 20,800 13,000 10,500 2432 Park Maintenance 230,248 291,875 335,217 275,000 334,100 2433 Equipment Maintenance 105,196 104,400 117,069 92,000 145,350 2440 Small Tools & Minor Equip 18,426 21,550 22,211 21,245 19,650 2812 Special Projects/Programs 9,829 11,600 11,600 8,900 16,460 1,663,450 1,816,720 2,158,773 1,873,737 1,967,515 Capital Outlay 2510 Land & Land Improvements 191,464 225,050 257,131 226,900 224,750 2520 Equipment & Furniture 89,700 92,560 96,686 93,000 101,700 281,164 317,610 353,817 319,900 326,450 TOTALS $5,731,634 $6,388,030 $6,777,882 $6,355,302 $6,784,115 -116- Parks and Recreation/ Parks BUDGRT SUMMARY: • Account 2112 includes funding for an additional seasonal foresh•y worker. • Account 2310 provides funding for electricity, natural gas and water and sewer charges for services provided in the City's parks. • Account 2330 provides funding for miscellaneous equipment rental. • Account 2390 provides funding for conhactual services for Parks and Recreation Master Plan painting, arborist work, r9ghts-of-way maintenance, mulching, plant replacement and addition for "groomed" rights- of-way and other miscellaneous areas. • Account 2432 provides funding for all soil amendments, sod, grass seed, mulch, fertilizer and chemicals. • Account 2433 provides funding for equipment maintenance and parks maintenance equipment, including work associated with Ballanhae water play area, pond aerators, and in~igation systems. • Account 2510 includes funding for tree replacementfor various subdivisions, plant materials, arboretum plantings, restoration of wetlands recoating tennis/basketball courts and replacement of fencing. • Accomrt 2520 includes funding for additional picnic tables, lockers for service center, mowers, recycling hash cans for parks, replacement of protective fence topper and bike racks. • Account 2812 provides funding for Arbor Day celebration, Right Tree Right Place Program, Earth Day activities, nature education, Green Team, Eco Dublin and Northern Franklin County Wildlife Roundtable. Parks -117- ] 2/08/08 THIS PAGE LEFT BLANK INTENTIONALLY Economic Development STATEMENT OF FUNCTION: The Deputy City Manager/Director of Economic Development, who reports directly to the City Manager, is responsible to recommend, oversee and administer the City's economic development programs and strategy. The various components of the City's economic development programs include: business retention and expansion; business atu~action; business creation; workforce access; communications (website, marketing, and communications to Dublin businesses); broadband infrashucture; cable TV franchises. Economic development efforts also include the coordination of activities with various private and public organizations involved in local and regional economic development; the integration of local economic development objectives with broader community planning policies and goals; serve as the City's housing officer; maintain involvement with community organizations; administer City's incentive programs; and serve as a local business ombudsman to assist with development issues. OBJECTIVES AND ACTIVITIES: • Retain, expand, attract and create high tech & knowledge-based jobs to ensure the financial securityof the City of Dublin. • Focus on the development of the Central Ohio Innovation Center by: foster9ng relaCionships with'research and educational institutions; assist with adopting high quality development standards and implementing a development review process that is predictable and consistent; and identifying, recruiting and securing an anchor tenant(s). • To provide a business retention and expansion program that effectively and pro-actively communicates with Dublin businesses. • To undertake a business ataaction program with the assistance of consultants and additional staff to determine target indushies/businesses and develop and pursue marketing strategies and relationship building with corporate level executives, site selectors and the development community. • To effectively implement the City's agreement with TechColumbus to maximize new business/job creation. • Effectively communicate with Dublin businesses and the education/training community to understand access to and the availability of qualified workforce. • Continually strengthen and improve relations with the development community. • Develop strategies to implemenC use of publicly-owned bandwidth in the Wi-Fi and fiber optic systems. • To assist the City Manager with special projects. • To promote the orderly high quality growth of the City. • To positively and cooperatively interact with other govermnent agencies. • To pursue professional development opportunities to ensure staff is trained and professionally capable. PIiRSONNEL DATA 2008 2009 POSITION TITLE CURRENT NUMBER ADOPTED Director, Economic Development/Deputy City Mgr 1 1 Administrative Specialist l 1 Economic Development Administrator 1 1 Economic Development Administrator (parttime) 1 1 TOTAL 4 4 NOTES AND ADJUSTMENTS: EcoDev -l 19- 12/08/08 2009 Budget -City of Dublin, Ohio General Fund Economic Development Office of the Director 2007 2008 2008 2008 2009 Actual Budget Revised Budgei Estimate Budgei 101-1710 Personal Services 2110 Salaries/Wages 200,929 299,300 297,960 253,630 338,391 2111 Overtime Wages 1,150 1,000 2,340 2,340 2,105 2120 Employee Benefits 60,551 82,000 82,000 62,500 73,855 262,630 382,300 382,300 318,470 414,351 Other Expenses 2201 Conference/Mileage 2,452 9,000 9,000 6,700 9,000 2210 Reimbursable Business ExK 832 4,000 4,000 2,400 4,000 2211 Meeting Expenses 2,163 42,250 42,250 24,000 42,250 2320 Communications 1,641 500 500 300 500 2349 Professional Services 139,293 287,000 353,449 275,000 261,000 2370 Advertising 0 140,000 140,000 90,000 119,235 2380 Printing & Reproductions 1,590 13,100 13,100 7,100 13,100 2391 Memberships/Subscriptions 12,384 23,750 23,750 20,000 27,118 2410 Office Supplies 1,246 2,400 2,500 2,500 2,400 2822 Economic Development 316,657 562,000 841,245 775,000 622,900 2825 Economic Dev Incentives 2,846,894 3,389,700 3,405,700 3,405,700 3,550,000 3,325,152 4,473,700 4,835,494 4,608,700 4,651,503 Capital Outlay 2520 Equipment & Furniture 1,718 6,000 6,000 6,000 1,500 1,718 6,000 6,000 6,000 1,500 TOTALS $3,589,500 $4,862,000 $5,223,794 $4,933,170 $5,067,354 -120- Economic Development BUDGET SUMMARI': • Account 2110 includes funding for a permanent part-time Economic Development Administrator. • Account 2210 includes funds for business meeting expenses for luncheons with developers, business leaders, prospective indusUies, etc. • Account 2211 provides funding for group meetings sponsored by the City, • Account 2349 includes funding for consultation related to economic development, the continued implementation of the WiFi project and fiber expansion, telecommunications engineering and workforce development consulting. • Account 2370 includes funds for marketing and advertising. • Account 2380 funds printed project and event invitations for economic development. • Account 2822 includes funds to support economic development programs including regional ouTreach, economic outlook, business attraction, retention and expansion; along with regional and joint partnerships. This account also includes expenses associated with the WiFi Agzeementandright- of-way acquisition and maintenance of DubLINK. • Account 2825 reflects economic development incentives that are part of this program. Ecodev -121- 12/08/08 THIS PAGE LEFT BLANK INTENTIONALLY Administrative Services /Office of the Director STATEMENT OI+ rUNCTIONS: Administrative Services provides direction and oversight to Court Services, Information Technology, Facilities Management and Volunteer Services. OBJECTIVES AND ACTIVITIES: • To provide leadership and direction to Che staff within Information Technology, Volunteer Services, Court Services and Facilities Management. • To ensure the City's goals and objectives are reached in each of the Functional az~eas in an efficient, effective and responsive manner. • To provide appropriate learning and development oppoitiuni[ies to employees and employee teams. • To provide citywide special project suppoiK as needed. • To provide support to the Community Services Advisory Commission. • To provide a comprehensive, citywide volunteer program, to allow citizens an opportunity for meaningful service within their community. PERSONNEL DATA POSITION TITLE 2008 2009 ADOPTED Director, Administrative Services 1 1 Volunteer Administrator 1 1 Administrative Specialist I I Administrative Assistant 1 1 Intern 2 2 TOTAL 6 6 NOTES AND ADJUSTMENTS: AdminServ -123- 12/08/08 2009 Budget -City of Dublin, Ohio General Fund Administrative Services Office of the Director 2007 2008 2008 2008 2009 Actual Budget Revised Budges Estimate Budges 101-1910 Personal Services 2110 SalariesNVages 263,311 280,650 280,650 277,440 301,500 2111 Overtime Wages 4,044 4,500 4,500 4,000 4,500 2112 Other Wages 6,938 15,520 15,520 12,000 18,000 2120 Employee Benefits 73,273 77,350 77,350 72,500 80,075 2140 Uniforms & Clothing 125 200 200 200 400 347,691 378,220 378,220 366,140 404,475 Other Expenses 2201 Conference/Mileage 4,829 5,000 5,495 5,000 5,000 2211 Meeting Expenses 756 1,350 1,350 1,000 1,350 2320 Communications 2,917 250 395 250 250 2330 Rents/Leases 0 1,000 1,000 0 1,000 2349 Professional Services 2,700 5,000 8,500 4,700 3,750 2370 Advertising 0 400 400 350 400 2380 Printing & Reproductions 4,911 7,700 8,506 4,000 6,000 2391 Memberships/Subscriptions 986 2,500 2,500 2,000 2,500 2410 Office Supplies 1,087 2,500 2,855 2,500 2,500 2420 Operating Supplies 1,070 2,000 2,000 2,000 2,000 2812 Special Projects/Programs 10,885 14,700 14,700 14,700 14,700 30,141 42,400 45,701 36,500 39,450 Capital Outlay 2520 Equipment & Furniture 0 800 800 800 0 0 TOTALS $377,832 800 $421,420 800 $424,721 800 $403,440 0 $443,925 -124- Administrative Services /Office of the Director BUDGIsT SUMMARY: • Account 2111 provides funding for overtime to oversee volunteer activities, staff special events aa~d record Community Services Advisory Commission (CSAC) meetings. • Account 2112 provides for two intern positions, one to support the Office of the Director and one to support Volunteer Services. • Account 2140 provides funding to purchase rain/cold weather gear for staff responsible for evenC volunteer management. • Account 221 ] provides funding for special event supplies and community service site meetings, meeting/training supplies and attendance at monthly professional organization meetings. • Account 2320 provides funding for express mail and courier services. • Account 2330 provides funding for volunteer group transportation and other rental equipment. • Account 2349 provides funding for coaching/development and strategic business plan development • Account 2370 is for news advertising for volunteers and events. • Account 2380 proyides funding for printing including forms, photography, training manuals, signage and posters, badges, cards and specialty papers, and miscellaneous printing/copying needs. • Account 2420 provides funding for volunteer shirts as well as miscellaneous operating supplies. • Account 2812 provides funding for recognition presentations and programs, teen program support, volunteer on-site event management needs, naturalist program support, "green" projects/initiatives and employee appreciation/recognition. AdminServ -125- 12/08/08 THIS PAGE LEFT BLANK INTENTIONALLY Administrative Services / Information Technology STATEM>/NT OT FUNCTIONS: The adnunish'ation of the City's information technology is the responsibility of the Director of Information Technology (IT). This involves planning, maintaining, developing, overseeing and managing the City's local area and wide area networks, the IBM iSeries Systems, all personal computers, the citywide telephone system, and any other technology related issue. IT must also enhance and promote the utilization of technology so that City operations realize the benefits of using technology as a tool. The goal of Information Technology is to improve productivity, improve decision-making, increase staff and citizen safety, and to enhance services to the entire Dublin community. This function continues to grow with the expectation that the functional responsibilities will continue to expand as a result of continued employment growth and the rapidly changing world of technology. OBJI;CTIVI;S AND ACTIVITITS: • Provide vision, leadership and direction for evaluating and re-evaluating current and emerging technologies andrmplemendngcost-effective technology solutions. • Enhance services to the entire Dublin community through the appropriate and proactive use of technology. • Provide a reliable infrastructure/network to effectively and efficiently use technologies. • Provide timely and efficient technical support to all work units. • Become business partners 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. • Provide comprehensive project management services for implementing technology solutions, including procw ement, contract negotiations, professional services, software integration and project status reporting. • To provide technology solutions that meet overall City objectives. • Develop and retain motivated, competent staff to meeC Chese business objectives. P);RSONNEL DATA POSITION TITLE Director, Information Technology Information Technology Manager Geographic Info Systems Adminisurator Senior GIS Analyst GIS Analyst Senior Support Services Analyst Support Services Analyst Network Operations Manager Network Administrator Information Technology Project Leader Application Specialist Administrative Assistant Intern (GIS / PC Analyst) TOTAL 2008 2009 CURRENT NUMBRR ADOPTED 1 1 1 1 1 1 0 1 2 1 1 1 2 2 1 1 1 1 2 2 1 I 1 1 1 I 15 15 NOTES AND ADJUSTMENTS: An additional support services analystwas not filled in 2008, but is budgeted for 2009. InfoTec -127- 12/08/08 2009 Budget -City of Dublin, Ohio General Fund Administrative Services Information Technology 2007 2008 2008 2008 2009 Actual Budget Revised Budget Estimate Budget 101-1920 Personal Services 2110 Salaries/Wages 743,199 929,175 929,175 863,500 1,002,070 2111 Overtime Wages 23,754 20,000 20,000 20,000 20,416 2112 Other Wages 8,316 14,040 14,040 14,040 25,532 2120 Employee Benefits 259,616 334,100 334,100 293,100 334,880 1,034,885 1,297,315 1,297,315 1,190,640 1, 382,898 Other Expenses 2201 Conference/Mileage 41,624 62,500 72,881 48,100 62,500 2320 Communications 195,608 381,670 390,393 315,000 380,125 2330 Rents/Leases 0 0 21,450 21,450 36,200 2349 Professional Services 274,421 335,120 433,594 310,000 402,685 2351 Maint. of Equipment 593,925 637,500 665,667 665,667 739,500 2391 Memberships/Subscriptions 2,363 6,000 6,000 5,000 6,000 2410 Office Supplies 9,858 10,000 10,287 5,000 5,000 2420 Operating Supplies 38,900 63,700 65,652 65,652 73,500 1,156,699 1,496,490 1,665,924 1,435, 869 1,705,510 Capital Outlay 2520 Equipment & Furniture 50 3,000 3,000 3,000 4,500 50 3,000 3,000 3,000 4,500 TOTALS $2,191,634 $2,796,805 $2,966,239 $2,629,509 $3,092,908 128- Administrative Services /Information Technology I3UI)G~T SIJMMAR'Y: • Account 2110 includes a Support Services (Help Desk) Analyst that has been vacant in 2008. This position provides customer support for the numerous and varied technology applications and systems for the City via the Help Desk. The City staff demand For prompt response, availability after normal working hours, and the growing number of applications and systems to support has created the need for an additional position. This position was budgeted in 2008, but was not filled pending an analysis of the Help Desk environment by the newly hired TT Manager. • Account 2320 includes funds for citywide phone usage, citywide cellular phone usage, mobile phone management, and mobile computing fees for Police, Building Standards, Code Enforcement, Engineering, and Streets & Uti]ities. • Account 2349 provides for computer consulting services for the implementation of new applications; to enhance present application usage; and for special projects when specific expertise is desired and/or to augment the staffing assignments due to workload. • Account 2351 provides funding for hudware and software maintenance fees. • Account 2420 Operating Supplies also includes citywide toner cosC. hrfoTec -129- 12/08/08 THIS PAGE LEFT BLANK INTENTIONALLY Administrative Services /Court Services STATEMENT OT rUNCTTONS: Court Services selves 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 for processing all criminal and a~affic citations. As a sentencing alternative, Adult Probation, Adult and Juvenile Diversion, 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 micro- graphic services • To provide the highest level of quality service to Coma 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 courC orders. • To maintain harmonious relations between the Mayor, the prosecutors, the Police and the court staff in order to better serve the public. • To maintain secure and orderly couruoom operations. • To provide information and outreach about Che criminal justice system to the public. PRESONNEL DATA POSITION TITLE Court Administrator (2) Court Clerk Records Management Technician (1) Staff Assistant (3) Community Justice Officer Community Justice Officer (part-time) TOTAL 2008 2009 CURRENT NUMBER ADOPTED I 1 2 2 1 1 1 1 ] 1 1 0 7 NOTES AND ADJUSTMENTS: A portion of the salaries for the Mayor and Vice-Mayor is allocated to the Court Services budget. 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 Por each position as follows: (1) allocates one hundred percent (100%) to Records Management, (2) allocates fifty percent (50%) to Court Services and fifty percent (50%) to Records Management and (3) allocates seventy-five percent (75%) to Court Services and twenty-five percent (25%) to Records Management. The pazt time Community Justice Officer position has been removed. This position has been vacant since 2007 and it is anticipated there will not be a need to fill it anytime in the near future. AdmCow't - ]31- 12/08/08 2009 Budget -City of Dublin, Ohio General Fund Administrative Services Court Services 2007 2008 2008 2008 2009 Actual Budges Revised Budget Estimate Budget 101-1930 Personal Services 2110 SalariesNVages 218,636 237,475 237,475 237,475 249,890 2111 Overtime Wages 1,813 3,600 3,600 1,900 2,640 2120 Employee Benefits 90,222 115,475 115,475 87,600 94,780 310,671 356,550 356,550 326,975 347,310 Other Expenses 2201 Conference/Mileage 5,622 7,000 7,000 7,000 7,000 2320 Communications 2,717 3,500 3,500 3,500 3,500 2330 Rents/Leases 2,976 2,975 2,975 2,975 3,000 2345 Legal Services 1,246 2,125 2,570 2,570 2,125 2349 Professional Services 38,202 64,500 69,310 52,000 58,500 2351 Maint. of Equipment 737 900 1,171 1,171 900 2390 Misc Contractual Services 7,658 12,000 13,852 10,000 10,000 2391 Memberships/Subscriptions 823 900 900 900 850 2410 Office Supplies .2,975 4,500 7,055 3,200 4,300 2420 Operating Supplies 10,700 12,000 13,046 11,000 12,300 2820 Probation Supplies 0 500 500 0 200 2910 Refunds 0 100 100 50 50 73,656 111,000 121,979 94,366 102,725 Capital Outlay 2520 Equipment & Furniture 2,390 2,500 2,500 2,500 2,500 2,390 TOTALS $386,717 2,500 $470,050 2,500 $481,029 2,500 $423,841 2,500 $452,535 132- Administrative Services /Court Services SUDG)rT SUMMARY: • Account 2201 includes training funds allocated to all Court staff except the Records Management Technician positron. This account also includes funds for Mayor and Vice Mayor required Court training. • Account 2345 provides funding for services provided by the Delaware County Prosecutor's office and the Franklin County Public Defenders office. • Account 2349 includes funds for prisoner boarding and medica] services at the Franklin County Jail, the City's shave of the Franklin County Municipal Court's operational costs, interpreter's fees, and fees for use of a magisa ate, as needed. Based on the amount spent over the past few years, the funds allocated for prisoner boarding was reduced. • Account 2390 provides funding for credit card payment processing fees, witness fees and checking account Pees. The amount previously budgeted for microfilming of the Court docket in this account was u~ansferred to the Records Management account for professional services. • Account 2420 provides funding for specific supplies that are necessary to court operations like probation forms, court pockets, citations and criminal complaint forms. • Account 2520 provides funding to replace the fabric panels on the work station dividers in the clerk's office. AdmCourt -133 - 12/08/08 THIS PAGE LEFT BLANK INTENTIONALLY Administrative Services /Records Management STATT;MI;NT 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 desa~uction 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 the micro-imaging of permanent records. OBJ>/CTIVI;S AND ACTIVITI>/S: Records Management • To provide the highest level of quality service to City 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 micro-image permanent documents for archival and historical purposes. • To effectively administer a cena~al storage facility for archival of active and inactive records and [he scheduled destruction of obsolete records. • To assist all City divisions in maintaining their records in accordance with the Ohio Revised Code and standards accepted by the City of Dublin Records Commission. • To assist with the City of Dublin's Eco-Friendly Day by providing a company to shred residents' documents. NOTiJS AND ADJUSTMI?NTS: Covet Services administers Records Management for the Ciry. The following reflects the estimated percentage of services allocated for both Court Services and Records Management for each position: Chc Records Management Technician allocates 100% of their time to Records Management; the Director of CourC Services allocates 50°70 of their time Co Records Management, and the Staff Assistant allocates 25°Io of their time to Records Management. Records Mgmt -135- 12/08/08 2009 Budget -City of Dublin, Ohio General Fund Administrative Services Records Management 2007 2008 2008 2008 2009 Actual Budget Revised Budgei Estimate Budget 101-1931 Personal Services 2110 Salaries/Wages 80,293 86,700 86,700 86,600 94,231 2111 Overtime Wages 0 250 250 250 250 2120 Employee Benefits 35,282 38,500 38,500 34,000 35,560 115, 575 125,450 125,450 120,850 130,041 Other Expenses 2201 Conference/Mileage 369 500 500 500 500 2349 Professional Services 53,848 90,000 94,712 75,060 60,000 2351 Maint. of Equipment 3,457 3,750 3,750 3,500 3,750 2390 Misc Contractual Services 6,737 8,300 11,322 10,000 9,000 2391 Memberships/Subscriptions 390 500 500 500 500 2410 Office Supplies 1,737 2,450 2,896 1,800 2,000 66,538 105,500 113,680 91,360 75,750 Capital Outlay 2520 Equipment & Furniture 0 500 500 500 500 0 500 500 500 500 TOTALS $182,113 $231,450 $239,630 $212,710 $206,291 136 Administrative Services /Records Management BUDGRT SUMMARY: Account 2349 includes funding for the purpose of microfilming hard copy documents. This account has been significantly decreased due Co the fact thaC most work units are imaging Cheir documents in house with assistance fiom IT. Account 2351 provides funding for maintenance contracts for a copier and three microfilm readers. Account 2390 includes funding for off-site records storage and retrieval of all computer back-up tapes, microfilmed originals and historical paper documents, and on-sire records destruction. This account also includes additional funding to provide on-site shredding for residents at the City of Dublin's Eco-Friendly Day. Records Mgmt -137- 12/08/08 THIS PAGE LEFT BLANK INTENTIONALLY Administrative Services /Facilities STATEMENT OF FUNCTIONS: Facilites protects the City's investmentin public buildings by insuring that both the appea~~ance 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. OB,TECTIVES 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 as much as possible. • To perform repairs to equipment and facility components. • To provide oversight for facility construction and renovation projects. • To perfo»n 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 Facilities Manager Operations Administrator Maintenance Crew Supervisor Maintenance Worker Custodians Staff Assistant Office Assistant I (Part Time) Seasonal Maintenance Worker TOTAL 2008 2009 CURRENT NUMBER ADOPTED I 1 1 1 3 3 6 6 5 5 1 1 1 1 9 9 27 27 NOTES AND AD.TUSTMENTS: Facilities -139- 12/08/08 2009 Budget -City of Dublin, Ohio General Fund Administrative Services Facilities Management 2007 2008 2008 2008 2009 Actual Budget Revised Budget Estimate Budget 101-1940 Personal Services 2110 Salaries/Wages 751,676 829,960 829,960 828,232 959,440 2111 Overtime Wages 30,639 35,000 35,000 35,000 35,624 2112 Other Wages 99,527 129,170 129,170 115,000 131,562 2120 Employee Benefits 339,519 355,150 355,150 321,000 357,170 2140 Uniforms & Clothing 12,348 20,750 23,028 20,000 20,750 1,233,709 1,370,030 1,372,308 1,319,232 1,504, 546 Other Expenses 2201 Conference/Mileage 6,398 8,750 8,365 6,100 2211 Meeting Expenses 338 250 635 635 2310 Utilities 386,910 415,000 448,998 447,000 2320 Communications 14,276 7,000 8,715 4,050 2330 Rents/Leases 5,726 5,400 5,592 4,275 2350 Maint. of Facilities 110,900 137,460 159,659 110,900 2390 Misc Contractual Services 176,437 246,750 314,390 250,000 2391 Memberships/Subscriptions 452 900 1,150 1,132 2410 Office Supplies 5,044 4,000 4,080 2,500 2420 Operating Supplies 132,508 148,875 169,950 140,000 2440 Small Tools & Minor Equip 4,274 5,700 5,700 5,700 843,263 980,085 1,127,234 972,292 Capital Outlay 8,750 250 478,000 7,600 5,400 133,780 224,550 900 4,000 149,300 1,018,180 2520 Equipment & Furniture 1,000 11,500 11,500 11,500 18,100 2530 Bldgs. & Other Structures 20,034 37,000 53,896 53,000 11,500 21,034 48,500 65,396 64,500 29,600 TOTALS $2,098,006 $2,398,615 $2,564,938 $2,356,024 $2,552,326 -140- Administrative Services /Facilities BUDGET SUMMARY: • Account 2111 provides funding for overtime wages to provide staff coverage for maintenance projects, emergency call-ins and special events. • Account 2112 provides funding for nine seasonal workers. • Account 2310 provides funding for electricity, natural gas and water and sewer charges for City facilities with the exception of the Commmnity Recreation Center. • Account 2320 provides funding for postage for the Service Center mail meter and funds for express mail and comfier services. • Account 2350 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. • Account 2390 includes funding for preventive maintenance contracts for mechanical systems throughout City-owned facilities and cleaning services for carpet, resilient flooring and upholstery. It also provides funds for architectural services for renovation projects. • Account 2420 includes funding for custodial and maintenance supplies, including recycling bins for pu'ks facilities such as restrooms and shelter houses. • Account 2440 includes hand tools, ladders, and vacuum sweepers. • Account 2520 provides funding for replacements radios and floor cleaning machines. Funding is also included to replace analog security cameras with digital cameras at the Municipal Building and Service Center. • Account 2530 provides funding for specific facility renovation/repair projects that are smaller in scope than projects funded in the Capital Improvements Program. Funds are included for furniture items associated with the renovation of the Municipal Building lobby. Facilities -141- 12/08/08 THIS PAGE LEFT BLANK INTENTIONALLY Public Service /Streets and Utilities STATEMENT OF FUNCTIONS: Sheets and Utilities is the direct responsibility of the Director of Sweets & Utilities, who reports to [he Deputy City Manager. The Street Maintenance program involves the maintenance, repair, and improvement of all City sweets, including the state highways. Snow removal is included in this work unit. Programs include right-of-way mowing/weed eating, guardrail repair/replacement, and support to special events. OBJECTIVES AND ACTIVITIES: • Actively pursue cost compaz~isons between in-house staff and outsourcing. • Provide well-maintained streets and rights-of-way ensuring safe travel and enhancing the beauty of the City. • Clean all City sweets four times per year to enhance the neighborhoods and consa~uction areas. • Plan, coordinate, and execute all special events activities in a professional and economical manner. • Continued development of a comprehensive inspection procedure for catch basins, manholes, guaz~drails, vegetation control, trash, and pavement conditions. PERSONNEL DATA POSITION TITLE Director, Streets and Utilities Operations Administrator Crew Supervisor Maintenance Worker Seasonal Maintenance Worker Administrative Assistant Office Assistant II TOTAL 2008 2009 CURRENT NUMBER ADOPTED 1 1 1 1 3 3 14 14 14 14 1 1 1 1 35 35 NOTES AND ADJUSTMENTS: 50°7° of the Director and 3.2 crew supervisors are allocated here. StreetMt -143- 12/08/08 2009 Budget -City of Dublin, Ohio Street Maint & Repair Public Service Streets and Utilities 2007 2008 2008 2008 2009 Actual Budget Revised Budget Estimate Budget 210-1320 Personal Services 2110 Salaries/Wages 991,386 1,067,000 1,067,000 1,067,000 1,187,550 2111 Overtime Wages 109,598 100,000 153,580 153,580 107,700 2112 Other Wages 174,004 262,080 208,500 208,500 269,360 2120 Employee Benefits 480,209 501,700 501,700 474,000 505,670 2140 Uniforms & Clothing 19,308 38,250 43,033 26,500 37,057 1,774,505 1,969,030 1,973,813 1,929,580 2,107,337 Other Expenses 2201 Conferences/Mileage 23,162 26,500 26,559 25,000 21,070 2302 Repair Services 10,223 32,500 33,385 12,000 34,500 2320 Communications 10,911 0 0 0 0 2330 Rents/Leases 10,565 24,000 29,252 13,500 14,000 2349 Other Professional Serv 43,237 67,000 102,000 60,500 94,348 2351 Maint. of Equipment 13,408 17,500 18,451 16,700 17,500 2391 Memberships/Subscriptions 1,023 800 S00 800 800 2410 Office Supplies 4,143 8,000 9,494 5,000 8,000 2420 Operating Supplies 81,891 144,100 149,446 110,000 130,500 2422 Street Salt 430,139 400,000 550,067 550,000 550,360 2428 Special Events 49,278 31,000 35,000 35,000 31,000 2440 Small Tools & Minor Equip 16,425 12,900 12,900 12,900 17,250 2910 Refunds 0 0 0 26 0 694,405 764,300 967,354 841,426 919,328 Capital Ou tlay 2520 Equipment & Furniture 17,677 30,450 39,659 30,000 27,600 17,677 30,450 39,659 30,000 27,600 TOTALS $2,486,587 $2,763,780 $2,980,826 $2,801,006 $3,054,265 -144- Public Service /Streets and Utilities BUDG1/T SUMMARY: • Account 2201 includes funding for darning in the following areas: OSHA, equipment operation, snow removal, concrete and asphalt repair, and traffic control. • Account 2302 provides funding for mailbox repairs, and other emergency sweet and drainage repairs. • Account 2330 includes funding for equipment rentals necessary in operations and the DTN weather monitoring system. • Account 2349 includes Funding for sd~eet sweeping, lab tests, and the repairs of guardrails. Additions in 2009 include funding for the Franklin County Board of Health Mosquito Control Program, and for contracted light-of-way mowing along US Route 33 between SR 161 and Avery Road. • Account 2391 includes fm~ding for memberships in the following organizations: American Public Works Association, Ohio Certified Public Manager's Association, and Ohio City Manager's Association. • Account 2420 includes funding for operating supplies such as cold mix, hot mix, gravel, liquid calcium, curb and catch basin repair supplies, and caisd~uction materials. • Account 2422 provides funding for the City's annual purchase of street salt; the budget is based on the purchase of approximately 8,000 tons of salt. As has been widely reported, salt prices have increased substantially this year, increasing from $49.39/ton to $64.75/Con for salt. Tn addition, the 2009 budget as proposed reflects the purchase of an "enhanced" , or treated salt product for about 25% of the overall salt to be used, at an increased cost of $80.93/ton. • Account 2428 includes funding for special event materials such as gravel, bander walls, and freestanding fencing. • Account 2440 includes funding for h~affic control, weed eaters, and hand tools. Added in 2009 are arrow boards. • Account 2520 includes funding for hand held radios, cones, barrels, barricades, traffic light bars, and a storage container for events crew. StreetMC -145- 72/08/08 THIS PAGE LEFT BLANK INTENTIONALLY Public Service /Engineering STATEMENT OF FUNCTION: This program, formerly a function of Streets and Utilities, is responsible for installing, repairing, and maintaining all sweet name signs and traffic conaol signs within the public light-of-way, and maintaining al] pavement markings such as crosswalk lines, stop bars, center lines and school zone markings. Also included within this unit is p~affic signal maintenance and operation. OB.TECTIVES AND ACTIVITIES: • To provide well-maintained streets that are clearly signed and marked. PERSONNEL DATA 2008 2009 POSITION TITLE CURRENT NUMBER ADOPTED Maintenance Worker 5 S TOTAL 5 5 NOTES AND AD.TUSTMENTS: Traffic Maint &Signage -147- 12!08/08 2009 Budget -City of Dublin, Ohio Street Maint & Repair Public Service Engineering 2007 2008 2008 2008 2009 Actual Budget Revised Budget Estimate Budget 210-1330 Personal Services 2110 Salaries/Wages 217,279 252,130 252,130 252,000 272,620 2111 Overtime Wages 5,371 7,000 7,000 6,675 7,000 2120 Employee Benefits 90,003 102,575 102,575 93,000 88,360 2140 Uniforms & Clothing 3,197 5,000 5,581 4,300 5,000 315,850 366,705 367,286 355,975 372,980 Other Expenses 2201 Conferences/Mileage 4,294 4,500 4,500 4,500 15,000 2302 Repair Services 9,950 20,000 20,000 10,000 15,000 2310 Utilities 17,824 30,000 30,000 21,000 30,000 2320 Communications 18 0 0 0 0 2349 Other Professional Serv 97,993 125,000 125,000 98,000 125,000 2351 Maint. of Equipment 633 2,500 2,500 750 2,000 2420 Operating Supplies 8,284 18,000 18,000 10,000 15,000 2428 Special Events 7,031 5,000 5,000 0 5,000 2430 Repair&Maintenance 87,121 120,000 214,397 214,350 120,000 2440 Small Tools & Minor Equip 1,985 14,500 14,500 10,000 10,000 2441 Signs 132,738 120,000 119,919 119,000 120,000 2910 Refunds 0 0 81 81 0 367,871 459,500 553,897 487,681 457,000 Capital Outlay 2520 Equipment & Furniture 45,370 54,800 17,200 17,200 55,000 45,370 54,800 17,200 17,200 55,000 TOTALS $729,091 $881,005 $938,383 $860,856 $884,980 148- Public Service /Engineering BUDGET SUMMARY: • Account 2201 is increased to provide for h~aining for employees through the International Municipal Signal Association; this training is not available in-state and is necessary every three years for these employees. • Account 2302 funds painting of poles for street fighting. • Account 2310 funds utilities for operaCion of traffic signals. • Account 2349 reflects the cost of a contract for pavement mvking. • Account 2441 provides funding for materials and supplies needed for sign fabrication. • Account 2520 funds one dross alert-motion activated crossings and remaining four backup power supplies for traffic signals at key intersections. Traffic Maint & Signage -149- 12/08/08 THIS PAGE LEFT BLANK INTENTIONALLY Public Service/ Highway Maintenance STATEMENT OP' rUNCTIONS: This program is identical to the street maintenance program as outlined in the street maintenance section, except this covers work performed on the various state highways located within the City. The monies utilized for this section ue from the State Highway Maintenance Improvements 11md which is generated by motor vehicle registration fees and gasoline tax revenues, and can only be spent for this limited purpose. NOTES AND AD.TUSTMENTS: There are no personnel assigned to Highway Maintenance. Highway -151- 12/08/08 2009 Budget -City of Dublin, Ohio Highway Fund 2008 Public Service 2007 2008 Revised 2008 2009 Streets & Utilities Actual Budget Budget Estimate Budget 211-1320 Personal Services 2110 Salaries & Wages $0 $0 $0 $0 2111 Overtime Wages 0 0 0 0 2112 Other Wages 0 0 0 0 2120 Employee Benefits 0 0 0 0 0 0 0 0 0 Other Expenses 2422 Street Salt 2430 Repair & Maintenance 0 0 0 0 0 0 0 0 0 0 Capital Outlay 2550 Highway Improvements 0 0 TOTALS $0 $0 $0 $0 $0 -152- Public Service/ Highway Maintenance BUDGTJT SUMMARY: • No expenditures ve currently anticipated in Sheets and Utilities in this fund for 2009. Highway -153- 12/08/08 2009 Budget -City of Dublin, Ohio State Highway Public Service Engineering 2007 2008 2008 2008 2009 Actual Budget Revised Budget Estimate Budgei 211-1330 Other Expenses 2310 Utilities 17,341 25,000 25,000 20,000 25,000 17,341 25,000 25,000 20,000 25,000 TOTALS $17,341 $25,000 $25,000 $20,000 $25,000 154- Public Service /Engineering BUDGET SUMMARY: • Account 2310 provides funding for the cost of utilities related to the operation of traffic signals that are located on State highways. Highwyts -15.5- 12/08/08 THIS PAGE LEFT BLANK INTENTIONALLY Parks and Recreation /Cemetery Maintenance STATEMENT Or FUNCTIONS: The City oP 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 assures proper care of these sacred grounds by adherence to the highest of maintenance standards. OB,TECTIVES AND ACTIVITIES: • To provide proper burial grounds that reflect Dublin's high standards and to assure a most respectful burial process. PERSONNEL DATA POSITION TITLE Maintenance Worker Seasonal Maintenance Worker TOTAL 2008 2009 CURRENT NUMBER ADOPTED I 1 2 2 3 NOTES AND AD.TUSTMENTS: Cemetery -157- 12/08/08 2009 Budget -City of Dublin, Ohio Cemetery Parks and Recreation Cemetery Maintenance 2007 2008 2008 2008 2009 Actual Budget Revised Budget Estimate Budget 212-1621 Personal Services 2110 SalariesNVages 47,647 53,000 53,000 51,000 58,465 2111 Overtime Wages 4,800 4,000 8,000 7,500 8,312 2112 Other Wages 25,379 33,050 28,810 15,500 33,534 2120 Employee Benefits 25,790 28,450 28,450 27,000 28,420 2140 Uniforms & Clothing 0 0 240 240 3,300 103,616 118,500 118,500 101,240 130,031 Other Expenses 2201 Conferences/Mileage 100 250 250 250 250 2310 Utilities 148 500 500 200 200 2349 Other Professional Serv 300 1,000 1,000 500 1,000 2351 Maint. of Equipment 1,484 1,500 1,500 1,500 1,500 2380 Printing and Reproduction 172 1,250 1,250 800 1,250 2390 Contractual Services 1,271 11,750 11,750 10,500 4,250 2410 Office Supplies 360 500 500 500 500 2430 Repair & Maintenance 2,534 9,100 12,208 6,000 10,300 6,369 25,850 28,958 20,250 19,250 Capital Outlay 2510 Land & Land Improvements 8,985 13,050 23,450 15,000 17,250 2520 Equipment & Furniture 561 400 400 400 1,800 9,546 13,450 23,850 15,400 19,050 TOTALS $119,531 $157,800 $171,308 $136,890 $168,331 158- Parks and Recreation /Cemetery Maintenance BUDG)rT SUMMARY: • Account 2111 funds overtime expenses; these have increased to accommodate weekend and evening burial requests. • Account 2140 provides funding for uniforms for one fu]Itime and two seasonal employees. • Account 2390 provides funding for the transaction expenses related to the acceptance of Visa/MasterCard, vault company services and v~borist work. • Account 2430 includes funding for fertilizer, seed, soils, concrete and lumber for footers. • Account 2510 includes funding for fence and stone wall work, headstone repairs, tree plantings, perennials and wall for garden in southern part of cemetery. • Account 2520 includes funding on replacement metal detector and water pump. Cemetery -159- 12/08/08 THIS PAGE LEFT BLANK INTENTIONALLY 2009 Parks and Recreation /Recreation Services STATEMENT OF FUNCTIONS: Recreation Services is responsible for developing, implementing and delivering quality recreation and leisure services to the residents of Dublin and the Dublin School District The Recreation staff is dedicated to promoting active, healthy lifestyles and enhancing the quality of life by creating opportunities through comprehensive programming. High quality service standards insure equitable opportunities to all customers in a manner that is fiscally responsible and cost efficient. 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 participation in recreation programs through comprehensive mazketing strategies. • To insure accessibility for all citizens of Dublin. • To provide the highest quality service Co Dublin residents. PERSONNEL DATA POSITION TTTLE Recreation Services Administrator Recreation Program Supervisor Recreation Program Coordinator Wellness Coordinator (part-Cime) TOTAL SEASONAL STAFF Front Desk Intern Open Gym & Sports Wyandot Discovery Camp Recreation Leader Summer Program Supervisors: Teens (Teen Lounge staff) Jr. Kidzone Misc. Camps (holidaysspecialry, nature) Special Events My First Camp Travel Aides Head Front Desk Wellness Assistant Senior Programs Asst. TOTAL 2008 2009 CURRENT NUMBER ADOPTED 1 1 4 4 1 I 0 1 6 2.63 FTE 2.40 FTE 1.16 FTE 1.64 FTE 2.87 FTE 2.87 FTE 8.59 FTE 8.97 FTE 1.30 FTE 1.37 FTE 3.70 FTE 3.70 FTE 1.03 FTE 1.78 FTE .25 SFTE .25 SFTE 1.27 FTE 1.63 FTE .52 FTE .52 FTE .49 FTE .33 FTE .13 FTE 13 FTE 1.37 FTE 1.30 FTE .50 FTE .00 FTE .50 FTE .50 FTE 26.31 FTE 27.39 FTE NOTES AND ADJUSTMENTS: Changes to staffing are described in detail in the budget summazy. Fifty percent of the Wellness Coordinator position is funded in the Employee Benefits Fund to provide program support to the Healthy by Choice Program. Rec -161- 12/08/08 2009 Budget -City of Dublin, Ohio Recreation Parks and Recreation Recreation 2007 Zoos 2008 2008 2009 Actual Budget Revised Budget Estimate Budget 213-1630 Personal Services 2110 Salaries/Wages 458,609 467,450 467,450 467,450 502,920 2111 Overtime Wages 2,440 3,000 3,000 3,000 5,760 2112 Other Wages 407,059 553,725 553,725 475,000 604,760 2120 Employee Benefits 227,111 252,550 252,550 247,000 262,250 2140 Uniforms & Clothing 7,708 10,750 16,534 10,000 10,850 1,102,927 1,287,475 1,293,259 1,202,450 1,386,540 Other Expenses 2201 Conferences/Mileage 6,238 8,650 8,650 8,650 8,000 2320 Communications 12,832 13,025 13,025 11,000 13,390 2330 Rents/Leases 32,425 88,025 123,394 55,000 78,965 2349 Other Professional Serv 139,479 208,500 211,807 175,000 199,050 2351 Maint. of Equipment 536 3,800 3,800 700 1,750 2370 Advertising 376 5,350 5,548 750 5,350 2380 Printing & Reproductions 16,931 21,500 26,970 18,000 20,800 2390 Misc Contractual Services 39,227 42,000 42,000 35,000 45,000 2391 Memberships/Subscriptions 1,412 2,850 2,850 1,800 2,640 2410 Office Supplies 9,188 14,160 15,843 10,000 14,160 2420 Operating Supplies 61,120 68,350 75,085 62,000 80,080 2423 Concessions 196 0 0 0 0 2442 Sports Equipment 3,751 17,200 23,450 15,000 16,000 2840 Special Events 1,183 1,875 1,875 500 750 2841 Sr. Citizens Activities 27,115 27,725 29,155 27,000 33,230 2842 Sports Leagues 44,615 49,100 53,051 45,000 50,160 2910 Refunds 47,185 60,000 60,000 55,000 60,000 443,809 632,110 696,503 520,400 629,325 Capital Outlay 2520 Equipment & Furniture 9,342 1,000 6,000 6,000 1,000 9,342 1,000 6,000 6,000 1,000 TOTALS $1,556,078 $1,920,585 $1,995,762 $1,728,850 $2,016,865 162- Parks and Recreatio»/ Recreation Services BUDGET SUMMARY: • Account 2112 (Other Wages) includes funding for an additional accreditation intern Co assist with The parks and recreation CAPRA accreditation process. Additional funding includes the inu'oduction of a new Teen Rec Camp based on interests among existing teens, as well as offering a new Teen Adventure Camp II to continue offering choices to teens wanting more than what is offered in Adventmre Camp. Other increases include additional funding to support a higher number of Wyandot campers in order to meet ratio requirements. • Account 2140 (Uniforms and Clothing) includes funding for uniforms for all staff reflected in the Recreation Services budget. The increase in this account reflects price increases for products. • Account 2320 (Communications) shows a slight increase for anticipated increased costs for the Senior Newsletter. • Account 2330 (Rents and Leases) includes various reductions to reflect actual expenditures for certain line items over pastthreeyears. This account also includes funding to accommodate anticipated7°Io increase from Dublin City School usage. • Account 2349 (Other Professional Services) reflecCS an overall reduction in funding due to adjustments w various line items based on actual expenditures over the past several years. New ACT/SAT class forTeens is offered based on successful pilot program offered in 2008. New indoor golf lessons and higher participation numbers are expected for various sports camps planned for 2009. Funding in this account also reflects CAPRA Accreditation application and assessor fees. Funding for the Fall Harvest Jamboree has been moved here from the Recreation Center budget. • Aceounc 2351 (Maintenance of Equipment) reflects reductions in funding that is no longer needed, including van cleaning, TV sound game tables, and gym equipment maintenance. • Account 2370 (Advertising) is reduced to reflect actual expenditures from previous years and anticipated advertising needs for 2009. Funding for markeCing and advertising associated with the Fall Hvvest Jamboree has been moved here from the Recreation Center budget. • Account 2380 (PrinCing and Reproduction) includes funding to accommodate anticipated higher prinCing costs for seasonal program brochure. • Account 2420 (Operating Supplies) includes additional funding to supply new teen camps, additional campers for Wyandot Camp and replacement of existing (worn) supplies. • Account 2840 (Special Programs) is reduced, resulting from payment of staff meals through payroll during the Dublin Irish Festival. • Account 2841 (Senior Citizen Activities) includes additional funding for new Bingo console and display board and Wii game system for senior programs. • Account 2842 (Sports Leagues) reflects an increase due to expansion of adulC kickball league, and increase to officials pay to remain consistent with the market for these services. Rec -163- 1.2/08/08 THIS PAGE LEFT BLANK INTENTIONALLY 2009 Parks and 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 Service Adminisn•ator Recreation Program Supervisor Membership Services Supervisor Community Hall Supervisor Theater Supervisor Recreation Program Coordinator Recreation Operations Coordinator Reservations Coordinator Administrative Assistant Membership Coordinator-MOD (put-time) TOTAI, FART-TIME STAFF Fitness/Wellness Aquatics Front Desk Workers Babysitters Wee Folk Room Front Desk Intern Head Front Desk Theater Staff Manager on Duty TOTAL 2008 2009 CURRENT NUMBER ADOPTED 1 1 3 3 3 3 1 1 1 1 1 2 3 1 l 17 18 10.53ITE 9.85 FTE 22.47 FTE 21.72 FTE 4.88 FTE 4.88 FTE 5.29 FTE 5.29 FTE 1.63 FTE 1.63 FTE 1.57 FI'E 1.57 FTE 1.38 FTE .95 FTE .5 FTE .7 FTE 1.25 FTE 1.25 FTE 49.50 FTE 47.84 FTE NOTES AND ADJUSTMENTS: The additional Recreation Program Coordinator will serve as the head coach for all Dublin community swim teams. RecCtr -165- 12/08/08 2009 Budget -City of Dublin, Ohio Recreation Parks and Recreation Community Recreation Ctr 2007 2008 2008 2008 2009 Actual Budget Revised Budget Estimate Budget 213-1631 Personal Services 2110 Salaries/Wages 725,740 796,000 796,000 758,000 887,150 2111 Overtime Wages 14,906 21,000 21,000 16,400 17,210 2112 Other Wages 1,018,664 1,123,975 1,123,975 1,100,000 1,149,995 2120 Employee Benefits 387,341 434,675 434,675 406,000 448,890 2140 Uniforms & Clothing 9,414 12,100 16,668 12,000 13,790 2,156,065 2,387,750 2,392,318 2,292,400 2,517,035 Other Expenses 2201 Conferences/Mileage 18,818 30,850 32,960 23,000 32,960 2310 Utilities 519,124 650,000 688,684 590,000 617,925 2320 Communications 13,142 15,300 15,300 5,500 19,700 2330 Rents/Leases 21,774 17,400 20,030 20,000 17,410 2349 Other Professional Serv 185,459 249,900 293,686 240,000 240,400 2351 Maint. of Equipment 234 5,500 5,500 3,000 5,500 2370 Advertising 21,196 26,000 26,000 23,000 32,000 2380 Printing & Reproductions 30,755 44,000 55,033 32,000 49,500 2390 Misc Contractual Services 40,737 48,500 52,148 42,000 48,500 2391 Memberships/Subscriptions 4,374 6,050 6,050 5,500 6,870 2410 Office Supplies 18,061 24,500 28,854 20,500 24,800 2420 Operating Supplies 28,971 38,560 45,052 29,000 37,610 2425 Merchandise for resale 2,644 3,000 3,000 3,000 3,000 2426 Program Supplies 48,214 56,850 61,717 48,500 49,550 2430 Repair & Maintenance 73,855 57,850 64,033 51,000 45,000 2440 Small Tools & Minor Equip 1,723 2,500 2,500 2,500 2,500 2442 Sports Equipment 58,934 75,000 75,000 62,000 75,800 2812 Special Projects/Programs 1,453 3,200 3,200 1,600 1,800 2910 Refunds 38,101 45,000 45,000 35,000 45,000 1,127,569 1,399,960 1,523,747 1,237,100 1, 355,825 Capital Outlay 2520 Equipment & Furniture 29,147 54,050 65,429 54,000 116,860 29,147 54,050 65,429 54,000 116,860 TOTALS $3,312,781 $3,841,760 $3,981,494 $3,583,500 $3,989,720 166- Parks and Recreation /Community Recreation Center BUDGUT SUMMARY: • Account 2110 (Salaries and Wages) includes funding for reclassifications of Dublin Community Swim Team (DCST) Head Swim Coach to Aquade Programs Coordinator. • Account 2112 (Other Wages) includes funding for adjustments made to the Wee Folic Room operation to meet growing demands. Success of the monthly pass exceeded objectives in 2008, and an increase in coverage is anticipated for 2009. An increase in fees to recover increased costs will be reviewed at the next annual cost study review. Decreases to fitness attendants were made to reflect actual expenditures for previous years as well as removal of hours dedicated to programs Chat have been cancelled. An additional decrease was made to reflect the reclassification of the DCST Head Coach position to full time status. • Account 2140 (Uniforms and Clothing) includes funding for uniforms for all staff reflected in the CRC budget. Increase of this account reflects price increases for products. • Account 2201 (Conferences and Mileage) includes funding to accommodate the increased costs for certifications from American Red Cross (CPRPRBBP/First Aid). • Account 2320 (Communications) isincreased due to new promotion for community wellness initiative and brochures for fitness testing. • Account 2349 (Other Professional Services) includes funding for other professional services. Reductions within this account have been made to reflect actual expenditures based on three year trends. Funding for the Fall Harvest Jamboree has been moved to the Recreation Services budget. • Account 2370 (Advertising) includes funding for additional adds for certain programs mazked for implementation for new maz~keting strategies (primarily Cheater performances, and adult programs). Funding for mvketing and advertising associated with the Fa11 Hazvest jamboree has been moved to the Recreation Services budget. • Account 2380 (Printing and Reproduction) includes additional funding for anticipated increases Co seasonal program brochure. • Account 2391 (Memberships and Subscriptions) is increases due to increases for professional agency memberships. • Account 2420 (Operating Supplies) is reduce due to fewer anticipated supplies needed and to reflect actual expenditures from previous three year trend. • Account 2426 (Recreation Program Supplies) reflects reductions to various line items to reflect actual expenditures over past three years. • Account 2430 (Repair and Maintenance) reflects reduction due to removal of 2008 one-time prroject line item for upholstery repairs and decrease to Aquatics line-item to reflect actual expenditures for past three years. The increase to preventive maintenance for fitness equipment will be offset by reduction in purchase of replacement parts. Preventive maintenance includes extension of wazranties for equipment. • Account 2442 (Sports Equipment) includes funding for replacement of various fitness equipment as well as new glass basketball backboards for gymnasium. Existing "wooden" backboards are disintegrating and will no longer effectively hold protective padding. • Account 2520 (Equipment and Office Furniture) includes additional funding for additional upgraded City radios as second phase of purchases to meet new digital radio system. Also included in this account is a new EZ stage and AudioNideo upgrades for Tallas T and II. Additional funding is included for a new UV water sanitation system for the leisure pool and vaziable speed drives for recirculation pumps. • Account 2812 (Special Events) is reduced due to changes made for meal provisions during Trish Festival. RecCu -7 67- 12/08/08 THIS PAGE LEFT BLANK INTENTIONALLY Administrative Services/ Community Recreation Center -Facilities STATEMENT OF FUNCTIONS: Facilities protects the City's investment in the Recreation Center by insuring 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 prog•am. • To perform regular inspections of facilities and equipment. • To provide custodial services, utilizing green cleaning practices as much as 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 Maintenance Worker Custodians Seasonal Maintenance Worker TOTAL 2008 2009 VT NUMBER ADOPTED 2 2 3 3 10 10 3 3 18 18 NOTES AND ADJUSTMENTS: RecFac -169- ]2108/08 2009 Budget -City of Dublin, Ohio Recreation Administrative Services Facilities Management 2007 2008 2008 2008 2009 Actual Budget Revised Budget Estimate Budget 213-1940 Personal Services 2110 SalariesNVages 617,213 674,450 674,450 578,000 690,960 2111 Overtime Wages 29,342 45,000 45,000 32,000 46,010 2112 Other Wages 54,501 56,050 56,050 56,000 57,515 2120 Employee Benefits 299,294 317,150 317,150 255,000 277,970 2140 Uniforms & Clothing 8,645 17,250 18,325 10,000 16,500 1,008,995 1,109,900 1,110,975 931,000 1,088,955 Other Expenses 2201 Conferences/Mileage 1,009 4,750 4,750 1,500 4,750 2211 Meeting Expenses 428 450 450 250 450 2320 Communications 2,183 200 200 200 0 2330 Rents/Leases 2,952 2,500 2,500 2,500 2,500 2350 Maint. of Equipment 64,299 80,050 86,828 70,000 80,250 2390 Misc Contractual Services 185,956 203,900 216,576 190,000 208,300 2391 Memberships/Subscriptions 19 250 250 250 50 2420 Operating Supplies 91,188 112,700 135,379 125,000 117,000 2440 Small Tools & Minor Equip 4,026 5,800 5,800 5,800 7,700 352,060 410,600 452,733 395,500 421,000 Capital Outlay 2520 Equipment & Furniture 2,246 2530 Bldgs. & Other Structures 173,553 13,500 295,100 13,500 295,100 13,500 170,100 1,000 326,900 175,799 308,600 308,600 183,600 327,900 TOTALS $1,536,854 $1,829,100 $1,872,308 $1,510,100 $1,837,855 170- Administrative Services/ Community Recreation Center -Facilities BUDGET SUMMARY: • Account 2111 provides funding for overtime wages co provide staff coverage for maintenance projects, emergency call-ins and special events. • Account 2350 includes funding for ongoing general maintenance and repair of the Recreation Center. • Account 2390 includes funding for preventive maintenance contracts for systems and services, technical maintenance services, inspections, cleaning services for carpet, resilient flooring and upholstery, and weekend custodial services. • Account 2420 provides funding for custodial supplies, light bulbs, filters, paints and other miscellaneous supplies to maintain the facility. • Account 2440 provides funding for hand tools, ladders and vacuum sweepers. • Account 2520 provides funding for replacement radios and floor cleaning machines. • Account 2530 provides funding for a complete renovation of the Men's and Women's locker rooms, including new floors, sinks and shower stalls. RecFac -171- ]2/08/08 THIS PAGE LEFT BLANK INTENTIONALLY Safety /Police STATEMENT OF FUNCTIONS: Police, under Che direction of the Chief of Police, is comprised of three work units: Operations, Support Services, and Technical Services. Operations consists of the following: patrol, a~affic enforcement and accident inves6gatlons, field training, bicycle patrol, and the K-9 and reserve officer program. The primary responsibility of the Operations Bureau is the maintenance of pubic order, involving the protection of constitutional guarantees, the enforcement of the law and the provision of services necessary to respond to other needs of the Community. Support Services includes the detective section, internal affairs, the DARE and school resource office programs, neighborhood watch, special events and court liaison. Technical Services, created in 2005, includes the communications center, records, property room, accreditation and training, technology support and accounting budgeting and clerical support. The primary responsibility of Technica] Services is to provide Che required support services for all of Police. Police works in cooperation with local, and SCate and Federal law enforcement agencies in gathering information on criminal activity. Other functions include: appearing as witnesses in court cases, identifying and providing educational resources to assist the community in crime prevention and planning for long-range community needs as they relate to futm~e police services. OBJECTIVES AND ACTIVITIES • To enhance the quality of 1rfe in the comrnunrty. • To provide an increased level of advanced training for staff. • To increase proactive policing methods in an effort to reduce the incidence of crime. • To increase traffic enforcement and education activities in an effort to reduce the community's accident rate. To develop improved partnerships with various commmrity entities necessary to reduce criminal activity. • To respond effectively to neighborhood traffic concerns. PERSONNEL DATA POSITION TITLE Chief of Police/Deputy City Mgr Police Lieutenant Civilian Bureau Commander Police Sergeant Police Corporal Police Officer Administrative Specialist Staff Assistant Office Assistant II Police Property Technician Communications Technician Communications Supervisor TOTAL 2009 ADOPTED 1 2 2 1 I 7 7 6 6 53 53 1 1 1 1 4 4 1 1 15 15 2 2 94 94 NOTES AND ADJUSTMENTS: 2008 CURRENT NUMBER Police -173- ] 2/08/08 2009 Budget -City of Dublin, Ohio Safety Safety Police 2007 2008 2008 2008 2009 Actual Budget Revised Budget Estimate Budget 214-1820 Personal Services 2110 SalariesNVages 5,857,203 6,411,375 6,410,415 6,155,000 6,843,160 2111 Overtime Wages 409,689 495,650 495,650 365,000 521,780 2112 Other Wages 0 0 960 960 0 2120 Employee Benefits 2,465,056 2,968,900 2,968,900 2,800,000 2,939,785 2140 Uniforms & Clothing 106,864 134,350 155,462 121,000 136,250 8,838,812 10,010,275 10,031,387 9,441,960 10,440,975 Other Expenses 2201 Conferences/Mileage 89,159 133,730 146,304 90,000 122,500 2211 Meeting Expenses 2,323 5,000 5,000 2,500 4,500 2213 Seminar Expenses 6,502 6,500 7,109 5,000 10,000 2301 County Auditor Deductions 7,230 5,000 8,000 8,000 5,000 2320 Communications 40,743 30,700 28,079 16,000 32,000 2330 Rents/Leases 9,251 13,500 17,267 9,500 14,800 2349 Other Professional Serv 7,902 38,700 61,311 8,550 41,000 2351 Maint. of Equipment 192,150 218,800 235,501 175,000 212,650 2390 Contractual Services 17,154 41,820 45,289 37,000 55,320 2391 Memberships/Subscriptions 34,176 39,475 39,955 35,000 38,075 2410 Office Supplies 18,246 30,500 32,405 20,000 30,500 2420 Operating Supplies 52,604 80,000 92,739 48,600 80,000 2851 DARE Program 23,823 31,000 40,000 28,500 32,000 2910 Refunds 345 500 500 0 500 501,608 675,225 759,459 483,650 678,845 Capital Outlay 2520 Equipment & Furniture 19,487 54,750 61,800 37,500 111,380 19,487 54,750 61,800 37,500 111,380 TOTALS $9,359,907 $10,740,250 $10,852,646 $9,963,110 $11,231,200 -174- Safety/ Police BUDGET SUMMARY: • Account 2140 provides funding for uniform allowances and dry cleaning as provided for in the negotiated FOP contract. • Account 2211 includes funds for ayear-end staff retreat. This retreat is aone-day, locally held retreat with the objective of closing ouC the current year and preparing for the upcoming one. Additionally, it provides funding for group meetings sponsored by the City. Funding is included for food, beverages, and associated supplies. • Account 2213 provides funding for expenditures related to seminars sponsored by the Police. The expenditures are sometimes offset by fees charged to participants. • Account 2330 provides funding to lease copiers and other office equipment for the Police. A storage unit for the surveillance van also is included in 2009. • Account 2349 provides funding for hospitalization for arrestees, lab fees, and web check fees. • Account 2351 provides funding for maintenance agreements for all departmental equipment including but not limited to the radio system radios and consoles in the Communication Center. • Account 2390 provides funding for the range maintenance cone act, and for contracted security used during special events. Also added in 2009 is private security for Mayor's Court. • Account 2391 includes continuation of a program through the Ohio Office of Criminal justice Services (OCJS) tluough which police officers from various local jurisdictions are able to share information through a computer network. • Account 2420 includes funding for equipment, ammunition, Operation Kidprint supplies, jail supplies, range supplies, canine food and supplies, and other miscellaneous operating supplies that are needed. • Account 2851 includes funding for all DARE related supplies and activities. • Account 2520 includes funding for equipment and office furniture, replacement bike equipment, replacement canine equipment and tracking sof[waz'e and other miscellaneous operating equipment. Also included from the Capital Improvements Program is a portable magnetometer (metal detector) to provide increases security for the Court and for other locations as needed, and ballistic packages which include rifle plated vests for each Police vehicle, and ballistic helmets for all officers. Police -175- 12/08/08 THIS PAGE LEFT BLANK INTENTIONALLY 2009 Parks and 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, waterslide, concession stand, and a water play/spray area. OB,TECTIVES AND ACTIVITIES: • To operate swimming facilities that meet or exceed all state health and safety requirements. • To offer open recreaCional swim times for general public use. • To offer a comprehensive aquatics program including swim lessons for all ages, a traveling 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 at the Facility and incorporate community based activities. PERSONNEL DATA 2008 2009 POSITION TITLE CURRENT NUMBER ADOPTED SEASONAL STAFF: Pool Manager 5.00 SITE 4.75 SFI'E Concession Manager 1.34 SITE 1.34 SITE Assistant Concession Manager 3.26 SITE 3.26 SFTE Pool Lifeguard 39.42 SFI'E 37.33 SFl'E Desk Staff/Concession Staff 20.36 SITE 19.76 SFTE Swim Team Coaches 9.92 SFTE 9.92 SFTE Swim Inshuctors~ 3.58 SFTE 3.58 SFI'E TOTALS 82.88 SFTE 79.94 SFTE NOTES AND AD,TUSTMENTS: Personnel changes reflect better estimates of staffing needed based on three years of actual experience. Pool -177- 12/08/08 2009 Budget -City of Dublin, Ohio Pool Parks and Recreation Recreation 2007 2008 2008 2008 2009 Actual Budget Revised Budget Estimate Budget 215-1630 Personal Services 2110 Salaries/Wages 48,939 53,292 53,292 51,000 55,720 2111 Overtime Wages 0 1,000 1,000 0 500 2112 Other Wages 291,242 392,450 392,450 320,000 375,500 2120 Employee Benefits 59,443 76,500 76,500 66,500 75,090 2140 Uniforms & Clothing 7,460 16,450 25,440 11,000 16,450 407,084 539,692 548,682 448,500 523,260 Other Expenses 2201 Conferences/Mileage 714 1,000 1,000 700 1,800 2310 Utilities 142,436 155,000 165,210 154,500 166,900 2320 Communications 2,818 1,500 1,500 1,000 1,000 2349 Other Professional Serv 2,407 850 850 533 840 2390 Misc Contractual Services 2,346 16,600 16,600 420 16,000 2391 Memberships/Subscriptions 1,567 1,575 1,575 1,350 1,575 2410 Office Supplies 254 2,100 2,100 300 1,500 2420 Operating Supplies 10,273 8,000 13,338 12,000 7,000 2423 Concessions 46,737 70,000 78,756 50,000 70,000 2424 Pool Supplies/Chemicals 13,457 21,700 42,258 13,500 21,000 2426 Program Supplies 2,479 4,800 4,800 2,500 4,800 2430 Repair & Maintenance 38,210 67,500 73,625 40,000 63,400 2910 Refunds 0 4,000 4,000 1,200 1,500 263,698 354,625 405,612 278,003 357,315 Capital Outlay 2520 Equipment & Furniture 37,448 2530 Bldgs. & Other Structures 89,463 76,500 0 88,279 23,900 55,000 23,895 67,600 20,000 126,911 76,500 112,179 78,895 87,600 TOTALS $797,693 $970,817 $1,066,473 $805,398 $968,175 178- Parks and Recreation /Dublin Municipal Pools BUDGBT SUMMARY: • Account 21]0 (Salaries and Wages) includes portions of existing full-time staff relevant to the operation of the outdoor pools. Also included in this budget is 30% of the reclassified Dublin Community Swim Team (DCST) Head Coach position (Aquatics Program Coordinator). • Account 2112 (Other Wages) reflects reductions due to adjustments to reflect actual expenditures over past three yeazs. • Account 2120 (Employee Benefits) includes additional funding for new reclassified full time Aquatic Program Coordinator position (30%). • Account 2201 (Conference and Mileage) includes additional funding for American Red Cross state lifeguard competition (Cleveland). • Account 2430 (Repair and Maintenance) includes funding for paint repairs anticipated for The North Pool. • Account 2520 (Equipment and Office Supplies) includes the installation of a water meter and variable speed drives for pump motors which run at full speed, 24 hours/day. The water meters will to monitor actual water usage at each outdoor pool to detect potential leaks and record actual yeazly water usage for the pools. The variable speed drives will regulate the amount of electricity necessary to operate the filhation system without having to control the flow via closing of valves, eta Flow rates can also be reduced significantly during non-pool use hours. Results from Chese drives will significantly reduce the amount of electricity being used. Anticipated cost recovery for these drives is approximately 3-5 years (seasons). Also included ue the replacement of concession patio tables at the NoiKh Pool that are excessively worn and the replacement of the large slide canopy at the South Pool. Poo] -179- 12/08/08 THIS PAGE LEFT BLANK INTENTIONALLY Permissive Tax Fund STATEMENT OF FUNCTIONS: Funds are received from the County $5.00 Motor Vehicle License Tax Fund as individual projects are approved by the Franklin County Engineer's Office and Franklin County Commissioners. Projects must be for roadway construction or improvements. Funds are also received from legislation approved by Franklin and Delaware Counties to increase license regishation Fees in two $5.00 increments. The City receives 50% of the "first $5.00 increment". The revenue received can only be spent on roads and bodges. NOTES AND AD,TUSTMENTS: PennTax -181- 12/08/08 2009 Budget -City of Dublin, Ohio Permissive Tax Public Service Engineering 2007 2008 2008 2008 2009 Actual Budget Revised Budget Estimate Budget 216-1330 Other Expenses 2790 Transfers 0 0 1,250,000 1,250,000 0 0 0 1,250,000 1,250,000 0 Capital Outlay 2550 Street Maint. Projects 500,000 0 0 180,770 167,000 500,000 0 0 180,770 167,000 TOTALS $500,000 $0 $1,250,000 $1,430,770 $167,000 182- Permissive Tax Tund BUDGET SUMMARY: Account 2550 provides funding to make the first of six payments of $167,000 Co Che Franklin County Bngineer for the Tuttle Crossing Boulevud project. 2008 funds were used for the Hirth Road roundabout project. Account 2790 was revised in 2008 and provided funds to reimburse the City for costs associated with the Avery/Tusswell roundabout. PermTax -183- 12/08/08 THIS PAGE LEFT BLANK INTENTIONALLY Community Relations STATEMENT OE FUNCTIONS: Hotel/Motel Tax Fund. 75% of the hotel/mote] tax revenues are credited to Hotel/Motel Tax Fund in accordance with City Ordinance No. 133-87. The remaining 25% is distributed to the Dublin Convention and Visitors Bureau (DCVB). From the Hotel/Motel Tax Fund, the City allocates 25% of the total revenue to the Dublin AIMS Comicil (DAC), up to a maximum as specified in a lease agreement executed for the DAC'suse of aCity-owned facility. Funds may be distributed to otter organizations through City Council review of submitted hotel/mote] tax grant applications. Community Relations/Special Events. City-sponsored events are approved through the normal budget process. For 2009, these include the St. Paaick's Day Pazade, Independence Day Celebration, Dublin Irish Festival (DIF) and Spooktaculaz. Community Relations plans, implements, and manages special 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. OB.TECTIVES AND ACTIVITIES: • To plan, implement, and manage City-sponsored festivals, events and parades in a professional and fiscally responsible manner. • To ensure that City Council's goals of fostering community pride and spirit by creating events and encouraging community pazticipation are achieved. • To establish, develop, and cuhivate effective relations among the City, community organizations and schools involved in special events. • To cultivate relationships with cultural and tourism boards in the United States, Canada and Ireland Co enhance artistic and cultural elements and increase overnight attendance in Dublin hotels. • 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 secure and build relationships with media partners to reach targeted audiences • To promote events to local, regional, national and international markets • To cultivate relationships with community organizations by providing fundraising opportunities in support of community initiatives. • To lead and organize other City divisions to ensure the safety and comfort of visitors to events. • To develop and negotiate contracts in conjunction with risk management and legal counsel. • To develop and manage a wide range of entertainment and activities targeting children, youth and adults. • To plan and implement special even[ support services including transportation, accommodations, equipment rentals, electrical and sound services and hospitality. • To implement safe events through efforts with NIMS training and a comprehensive and citywide safety plan. • To serve on the Board of Trustees of the Dublin Convention and Visitors Bureau as an ex-officio member. PERSONNEL DATA 2008 2009 POSITION TITLE CURRENT NUMBER ADOPTED Event Administrator 3 3 Intern 1 1 TOTAL 4 4 NOTES AND AD,TT7STM)/NTS: As noted in the Genera] Fund, the Director of Community Relations, the Administrative Assistant, Community Relations Assistant, Office Assistant II and seasonal Office Assistant I are allocated 50% to this budget. Numerous temporary employees are used throughout the year to staff City-sponsored special events. SpEvents -185- 12/08/08 2009 Budget -City of Dublin, Ohio Hotel/Motel Tax City Manager Community Relations 2007 2008 2008 2008 2009 Aciual Budget Revised Budget Estimate Budget 217-1130 Personal Services 2110 Salaries/Wages 296,503 312,000 312,000 310,500 336,969 2111 Overtime Wages 15,071 15,000 15,000 10,000 15,000 2112 Other Wages 34,522 47,850 47,850 35,000 50,568 2120 Employee Benefits 116,172 126,500 126,500 117,500 128,000 2140 Uniforms & Clothing. 1,400 1,500 1,710 1,710 1,900 463,668 502,850 503,060 474,710 532,437 Other Expenses 2201 Conferences/Mileage 13,693 15,350 15,350 14,000 16,200 2211 Meeting Expenses 3,788 4,650 4,650 4,650 5,000 2320 Communications 5,606 7,000 6,000 4,000 4,000 2349 Other Professional Serv 1,481,136 1,429,600 1,400,300 1,400,000 1,521,350 2370 Advertising 74,049 77,000 77,700 75,000 77,000 2380 Printing & Reproductions 31,316 37,600 42,390 35,000 32,250 2390 Misc Contractual Services 1,083 1,000 1,000 1,000 1,000 2391 Memberships/Subscriptions 2,020 1,800 1,800 1,800 1,800 2410 Office Supplies 2,647 5,000 5,000 2,500 5,800 2420 Operating Supplies 209,191 202,900 235,000 235,000 258,900 2440 Small Tools & Minor Equip 1,865 18,000 19,000 14,000 3,500 2812 Special Projects/Programs 37,634 30,500 37,025 35,000 10,500 2813 Promotional Programs 972 2,250 2,250 1,000 9,900 2815 Volunteer Program 21,325 25,900 25,900 25,900 26,280 2910 Refunds 2,170 0 1,675 1,500 200 1,888,495 1,858,550 1,875,040 1,850, 350 1,973,680 TOTALS $2,352,163 $2,361,400 $2,378,100 $2,325,060 $2,506,117 -186- 2009 Budget -City of Dublin, Ohio Hotel/Motel Tax Finance Taxation 2007 2008 2008 2008 2009 Actual Budget Revised Budget Estimate Budget 217-1230 Other Expenses 2821 Grants/Community Org. 67,651 198,700 225,441 140,000 200,000 2822 Grants/DAC 501,465 511,500 511,500 511,500 521,725 2823 Grants/DCVB 0 0 0 0 0 2790 Transfers 252,085 252,993 252,993 252,993 253,590 821,201 963,193 989,934 904,493 975,315 TOTALS $821,201 $963,193 $989,934 $904,493 $975,315 -187- Community Relations BUDGET SUMMARY: 217-1130 • Account 2112 includes one intern, seasonal and temporary employees to work at City-sponsored events. • Account 2211 provides funding for internal working luncheons, committee luncheons/dinners and sponsorship meetings. • Account 2320 includes funding for courier services, DIF field phone lines and radio rental for all events. • Account 2349 includes professional services for City-sponsored events including photography, mvketing and public relations services and graphic design; citywide ASCAP and BMI and SEASAC music licensing; entertainment and activities including fireworks, children's games, pazade floats, exhibitors, musicians and dancers. Operational services include sound and electrical professionals; rentals including tents, generators, ice trucks, lights, port-a-johns, stages, tables, chairs, shuttle service, golf carts and payments to beverage serving fundraising groups. A significant amount of these expenditures is offset by revenue. • Account 2370 includes funds for event advertising. • Account 2380 includes funds For event print materials including fliers, brochures, invitations, tickets and maps. • Account 2420 includes funding for float supplies, awards, stage towels, ID's, decorations, prizes, crafts, helium, table coverings, signage, wristbands, alcohol, soda and water for City-sponsored events. Beverage sales generate significant offsetting revenue. • Account 2440 provides funds for tents and new event equipment. • Account 2812 provides funding for committee ceremonial needs. • Account 2815 includes funding for volunteer programs, primarily the DTF including ID's, T-shirts, awards, printing, shuttles, and recognition event. 217-1230 Account 2827 is an allocation for grants to community organizations in accordance with the Hotel/Motel Grant Application Guidelines. $20,000 is evmarked for grants to support events within the Historic Dishict. Also included are bleachers for events in the parks and city grants. Account 2822 provides funding for dishibution with the Dublin Arts Council in accordance with the lease agreement executed for 7125 Riverside Drive. Account 2790 transfers funding for debt service associated with the acquisition and renovation of 7125 Riverside Drive. SpEvents -188- 12/08/08 Safety/ Police STATEMENT OT TUNCTIONS Ordinance 96-90 authorized Che establishment of the Enforcement and Education Fund. Revenues in this fund are derived from Pines received in accordance with Section 451 l .99 of the Ohio Revised Code. This fund is to be used by the Police Co pay those costs it incurs in enforcing Section 4511.19 of the Ohio Revised Code, in educating the public of laws governing the operation of a motor vehicle while under the influence oP alcohol, the dangers of operating a motor vehicle while under the influence of alcohol and other informafion relating to the operating of a motor vehicle and the consumption of alcoholic beverages. NOTES AND AD.TUSTMENTS: Ed/Enf -I89- .12/08/08 2009 Budget -City of Dublin, Ohio Enforcement & Education Safety Police 2007 2008 2008 2008 2009 Actual Budget Revised Budget Estimate Budget 218-1820 Other Expenses 2420 Operating Supplies 0 0 0 0 0 0 0 0 0 0 TOTALS $0 $0 $0 $0 $0 -190- Safety/ Police BUDGRT SUMMARY: There are no requests in the fund for 2009. EdEnf -19] - 12/08/08 THIS PAGE LEFT BLANK INTENTIONALLY Safety /Police STATI/M);NT OP' 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 Section 2933.43 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. NOTIrS AND ADJUSTM)/NTS: LawEnf -193- 12/08/08 2009 Budget -City of Dublin, Ohio Law Enforcement Safety Police 2007 2008 2008 2008 2009 Actual Budget Revised Budget Estimate Budget 219-1820 Other Expenses 2330 Rents/Leases 299 2420 Operating Supplies 8,507 2,000 10,000 3,760 10,000 1,200 2,500 2,000 10,000 8,806 12,000 13,760 3,700 12,000 Capital Outlay 2520 Equipment & Furniture 41,681 22,400 22,400 22,400 7,000 41,681 22,400 22,400 22,400 7,000 TOTALS $50,487 $34,400 $36,160 $26,100 $19,000 194- Safety /Police BUDGUT SUMMARY: • Account 2330 provides for the lease and rental of undercover vehicles used in drug investigations, surveillance and other covert operations. • Account 2420 provides for the increased number of drug investigations to purchase contraband and pay informants. • Account 2520 provides for the purchase of crowd control supplies. LawEnf -195- 12/08/08 TIIIS PAGE LEFT BLANK INTENTIONALLY Administrative Services/ Court Services STATI;MTJNT OF FUNCTIONS: Ordinance 41-93 authorized the establishment of the Mayor's Court Computer Flmd. Revenues in this fund are derived from fees received in accordance with Substitute Senate Bill 246. Thrs fund is to be used by Covert Services to pay for any operational costs and/or any subsequent updates for the computerization of the Cou~•t office. The City currently assesses a fee of five dollars ($5.00) per case; however, Substitute Senate Bill 246 allows the fee to be set as high as ten dollazs ($10.00). Computer -197- 12/08/08 2009 Budget -City of Dublin, Ohio Mayor's Court Computer Administrative Services Court Services 2007 2008 2008 2008 2009 Actual Budget Revised Budget Estimate Budget 221-1930 Other Expenses 2201 Conference/Mileage 2,329 4,000 4,000 1,800 4,000 2349 Professional Services 0 0 0 0 50,000 2351 Maint. of Equipment 18,111 22,800 24,522 20,000 22,000 2410 Office Supplies 345 500 647 500 500 20,785 27,300 29,169 22,300 76,500 Capital Outlay 2520 Equipment & Furniture 0 0 0 0 8,000 0 TOTALS $20,785 0 $27,300 0 $29,169 0 $22,300 8,000 $84,500 -198- Administrative Services/ Court Services BUDGET SUMMARY: • Account 2201 includes funding for designated staff members to attend the HTE National and Regional Users Group conferences and GBS (probation/diversion) annual softwa~~e training. • Account 2349 reflects funding for anew court software case management application. A new application will allow the integration of Court and Probation applications, the ability to accepton-line payments, the ability to provide on-line case information to the public and the ability to implement document imaging which would reduce the amount of paper generated and would allow for more efficient retrieval of records. • Account 235] includes funding for computer maintenance fees for the AS/400, HTE and GBS applications as well as the LEADS usage fees. • Account 2520 includes funding for a digital Recording System to capture court proceedings and an Interactive Voice Response (IVR) system which will enable Court Services to provide a higher level of customer service to those individuals that are contacting the office via telephone. These two funding requests were included in the Information Technology capital budget. Computer -199- 12/08/08 THIS PAGE LETT BLANK INTENTIONALLY Finance/Accrued Leave Reserve rand STATEMENT OE 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-team employees either reach retirement age or the point of eligibility within either the Ohio Public Employees Retirement System or the Police/Fire Pension Fwtd 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 year, 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. As of the first pay period in 2009, non- bargainingemployees will be eligible for conversion of a portion of accrued sick leave to cash at the time of any separation in good standing from Crty employmenC. NOTES AND AD.TUSTMENTS: Conh~ibutions to this fund represent a percentage of full-time wages. Because Police personnel represent over fifty percent of Che estimated liability, the conhibution from the Safety Fund will be a greater percentage of full-time wages than all other divisions. The 2009 revenue estimate assumes a contribution of 2.9% of full- time wages from the Safety Fiord, and 0.9% of full-time wages for all other functions. Beginning in 2009, the expenditures budgeted in this fund also include an estimate for sick leave conversions for non-bargaining employees at separation from employment in good standing at any time. Because sick leave accruals substantially were redaced, this liability will decline over time as sick leave balances accrued under the previous, more generous accruals are either used or converted to payment at separation. For all City bargaining units, conditions for conversions of accrued sick leave remain confingent on eligibility for retirement, minimum years of service and/or minimum sick leave balance requirements. Accrued Leave -201- 1.2/08/08 2009 Budget -City of Dublin, Ohio Accrued Leave Reserves Finance Office of the Director 2007 2008 2008 2008 2009 Actual Budget Revised Budget Estimate Budget 222-1210 Personal Services 2124 Accrued Leave Payout 59,805 115,000 115,000 59,078 386,560 59,805 TOTALS $59,805 115,000 $115,000 115,000 $115,000 59,078 $59,078 386,560 $386,560 -202- Finance/ Accrued Leave Reserve Fund BUDGUT SUMMARY: Account 2124 reflects the estimated payments that will be made for accrued leaves in 2009 based on anticipated retirements. The amount also includes an estimate of conversions at non-retirement separations based on the revised leave policies for non-bazgaining employees approved in 2008. Accrued Leave -203- 12/08/08 THIS PAGE LEFT BLANK INTENTIONALLY General Obligation 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 obligation for both long-term and short-term debt issued by the City. The debt service payments for Water Fund and Sewer Fund obligation 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. Debt -205- 12/08/08 2009 Budget -City of Dublin, Ohio General Debt Service Finance Accounting and Auditing 2007 2008 2008 2008 2009 Actual Budget Revised Budget Estimate Budget 310-0210 Other Expenses 2301 County Auditor Deductions 0 200 200 0 0 0 200 200 0 0 Debt Service 2601 Debt Issuance Costs 21,020 20,000 20,000 19,770 20,000 2610 Principal-Water 246,484 264,090 264,090 264,090 271,914 2611 Principal-Parks Programs 715,315 737,855 737,855 737,855 760,774 2612 Principal-Transportation 2,521,645 2,436,974 2,436,974 2,436,974 2,415,101 2613 Principal-Land & Bldgs 1,471,269 1,546,253 1,546,253 1,546,253 1,603,119 2614 Principal-Sewer 124,705 127,898 127,898 127,898 136,639 2615 Principal-Stormwater 27,975 27,975 27,975 27,975 27,975 2620 Interest-Water 44,280 34,175 34,175 34,175 23,215 2621 Interest-Parks Programs 271,390 253,216 253,216 253,216 228,559 2622 Interest-Transportation 1,563,423 1,467,581 1,467,581 1,467,581 1,362,967 2623 Interest-Land & Bldgs 552,097 465,049 465,049 465,049 397,534 2624 Interest-Sewer 22,556 17,204 17,204 17,204 11,778 7,582,159 7,398,270 7,398,270 7,398,040 7,259,575 TOTALS $7,582,159 $7,398,470 $7,398,470 $7,398,040 $7,259,575 -206- 2009 Budget -City of Dublin, Ohio Special Assessment Debt Service Funds 2008 Finance 2007 2008 Revised 2008 2009 Office of the Director Actual Budget Budget Estimate Budget 320-0210 Debt Service 2301 County Auditors' Deductions $0 $0 $0 $3 $0 2610 Principal-Water and Sewer 0 2620 Interest-Water and Sewer 0 TOTALS $0 $0 $0 $3 $0 321-0210 Debt Service 2301 County Auditors' Deductions 28 50 50 67 50 2612 Principal-Transportation 80,000 70,000 70,000 70,000 75,000 2622 Interest-Transportation 42,720 37,790 37,790 37,790 33,500 TOTALS $122,748 $107,840 $107,840 $107,857 $108,550 322-0210 Debt Service 2301 County Auditor Deductions 184 185 185 118 185 2612 Principal-Transportation 65,000 70,000 70,000 70,000 75,000 2622 Interest-Transportation 60,229 58,084 58,084 58,084 55,700 2791 Advances TOTALS $125,413 $128,269 $128,269 $128,202 $130,885 -207- THIS PAGE LEFT BLANK INTENTIONALLY General Capital Improvements STATEMENT Or FUNCTIONS: This fund was created by City Council and has as its express purposes: the pw chase of equipment, apparatus, property, constmetion 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, uansfers from the General Fund, and interest income. NOTES AND ADJUSTMENTS: In accordance with State requirements, separate funds will be established when notes bonds aze issued for specific projects and the associated expenditures will also be assigned to that fund. Flmding is based on the 2009-2013 Capital Improvements Progam. Several significant projects are funded in the 2009 budget. Highlights include: Emerald Fields (N.E. Ouad Park) This project provides for the development of the park in accordance with the completed Master Plan. Funding in 2009 provides for a prominent plaza with icon shelter, a maintenance building, and restroom facility for the south end. Also, a State Capital funding grant in the amount of $475,000 will be used for grading and the completion of a universally accessible playground. Cramer Crossing/Ballantrae Reserve This project entails a relatively large neighborhood pazk along a creek. Thepazk, which will serve two neighborhoods, will include a new shelter, aesthetic upgrades to an existing shelter, a playground, site furnishings and landscaping. Radio System Expansion This project provides for the upgrade of the existing analog systems to digital u unking. This is necessary as Motorola is not expanding existing analog systems. Worthington and Dublin have entered into preliminary discussions about merging the three Worthington 800 mz frequencies into the Dublin trunked radio system. A Federal grant in the amount of approximately $1,50Q,000 has been awarded to Delaware County Emergency Management and will be used to partially fund this project. As per our agreement with Washington Township Fire Department, we will discuss cost sharing to further fund the radio system expansion. Annual Street Maintenance Program This is an annual allocation for repairing and maintaining the City's roadways. Bikeway connection This is an annual allocation to connect or add to existing bikeways. The funding programmed in 2009 is for preliminary design of the Brand Road and llublin Road South connection projects. Building Repairs and Renovations Some of the larger projects funded in 2009 include phase II HVAC improvements in the Community Recreation Center, renovations of the Community Recreation Center locker rooms, Justice Center security access upgrades and a City Hall on-site generator. Transfers The majority of the funding programmed for transfers is for debt service obligations on capital projects financed by long-term debt. The transfer Co the Land Acquisition Fund will be used to repay a portion of the outstanding advance from the General Fund that was used to acquire land for economic development purposes. Advances The advances programmed are based on projects programmed in the 2009-2013 CIP that have been identified as infrastructure projects benefiting the reflected TIFs. CIP -209- 1.2/08/08 2009 Budget-City of Dublin, Ohio Zoos Capital Improvement Tax 2007 2008 Revised 2008 2009 Capital Actual Budget Budget Estimate Budget 401-0221 Other Expenses 2301 County Auditor Deductions $18,902 $20,000 $20,000 $20,000 $20,000 401-0314 Other Expenses 2790 Transfers 8,725,364 8,559,669 8,559,669 8,563,413 7,557,665 2791 Advances 5,006,395 3,375,000 3,375,000 3,328,249 1,260000 13,731,759 11,934,669 11,934,669 11,891,662 8,817,665 Capital Outlay 2510 Land and Land Improvements 0 200,000 650,000 850,000 0 2511 Park and Bikewaylmprovements 1,633,870 1,592,000 2,423,467 2,423,467 3,342,000 2522 Police Capital Equipment 43,125 92,000 125,665 2,625,665 1,317,000 2523 City Maintenance Equipment 455,258 2,065,000 2,612,634 2,669,634 972,977 2530 Bldgs.&OtherStructures 1,764,164 0 297,532 316,532 462,000 2550 Transportation Projects 7,462,099 3,702,000 4,566,703 4,566,703 4,109,000 2562 Storm Sewerlmprovements 336,930 1,000,000 1,050,234 1,050,234 300,000 2571 Computer hardware/software 957,440 1,155,000 1,511,860 1,511,860 1,207,000 2572 Building repairs and renovations 243,131 1,263,000 1,296,875 1,296,875 459,000 2573 Utility burial 62,970 0 51,485 141,485 0 2579 Other Projects 267,684 225,000 341,716 941,716 230,000 2599 Contingencies 88 976 225 000 230,925 230,925 225,000 13,315,647 11,519,000 15,159,096 18,625,096 12,623,977 TOTALS $27,066,308 $23,473,669 $27,113,765 $30,536,758 $21,461,642 -210- 2009 Budget-City of Dublin, Ohio Capital Improvement Tax Capital 401-0314 Capital Outlay 2510 Land and Land Improvements Land Acquisition (AL0801) $0 2511 Park and Bikeway Improvements Park renovations/improvements (AR0801) 443,000 Darree Fields (GR9901) 200,000 Amberleigh Community Park (GR9903) 75,000 Emerald Fields (N.E. Quad Park) 1,846,000 Avery Park (GR0502) 45,000 Belvedere Park (GR0911) 150,000 Cramer Crossing/Ballantrae Reserve (GR0912) 368,000 Post Preserve Park (GR0913) 195,000 Dublin Spring Park (GR0914) 20,000 2522 Police Capital Equipment Radio System Expansion (PP1001) 1,272,000 Rifles (PP0902) 45,000 2523 Citv Maintenance Capital Projects Fleet management program-replacements (AV0801) 600,000 Fleet management program-equipment (AV0803) 262,977 Electrical island for snow removal vehicles (S80901) 5,000 Alternative fuel infrastructure (S80903) 15,000 Annual infrastructure repairs (S60902) 25,000 Guardrail replacement (SB0702) 65,000 2530 Buildings and Other Structures Storage port(S80802) 202,000 Municipal Facilities (AB0602) 260,000 2550 Transportation Projects Annual street maintenance program (AT0901) 2,609,000 Annual roadside improvements (AT0902) 85,000 Annual bikeway maintenance (AT0803) 40,000 Bikeway connections/additions (AT0804) 310,000 Annual sidewalk program (AT0906) 125,000 Avery Road widening-Shier Rings-WOerner Temple (ET0107) 640,000 Cosgray Road/Shier Rings Road intersection (ET1001) 200,000 Avery-Muirfield/TullymoreNalley Stream/Avery Road (ET0511) 100,000 3,342,000 1,317,000 972,977 4,109,000 462,000 -211- 2009 Budget-City of Dublin, Ohio Capital Improvement Tax Capital 2562 Stormwater Improvements Annual Storm Sewer maintenance (AF0801) 300,000 300,000 2570 Other Projects & Equipment 2571 Computer hardware/software (A10801) 2572 Building repairs and renovations (AB0901) 2579 Synthetic turt at Dublin high schools (AB0911) 2579 Technology improvements (AB0802) 2599 Contingencies (AA0801) 2790 Transfers Land Acquisition Fund COIC Improvement Fund General Debt Service Fund Advances River Ridge TIF Fund Pizzuti TIF Fund Bridge and High Street TIF Fund 1,207,000 459,000 100,000 130,000 1,896,000 225,000 500,000 2,055,000 5,002,665 500,000 85,000 675,000 225,000 7,557,665 1,260,000 TOTAL $21,441,642 -212- Parkland Acquisition Fund STATZ/M1JNT 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 AD.TUSTMIJNTS: 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) is allocated to the Capital Improvements Tax Fund. The funding programmed also provides for the City's annual commitment of $385,000 to the Franklin County Metropolitan Park District to provide financial assistance for land acquisition for the Glacier Ridge Metro Park, the annual debt service payments on the debt issued to acquire the land for the expansion of Coffman Park and the property at the northwest corner of Riverside Drive and Hard Road, and to provide additional funding for the acquisition of the site identified for the future Municipal Building. The final debt service payment for the expansion of Coffman Park will be made in 2020 and the final debt service payment for the Riverside Drive/Hard Road property will be made in 2009. ParkAcq -213- 12/08/08 2009 Budget-City of Dublin, Ohio Parkland Acquisition 2008 Finance 2007 2008 Revised 2008 2009 Office of the Director Actual Budget Budget Estimate Budget 402-0210 Other Expenses 2349 Other Professional Services $2,625 $0 $0 $2,875 $3,250 2791 Advances 0 0 0 1,500,000 0 2,625 0 0 1,502,875 3,250 Capital Outlay 2510 Land and Land Improvements 1,587,453 1,985,000 2,935,000 4,002,580 2,359,250 402-0219 (miscellaneous) Other Expenses 2301 County Auditor Deductions 22,446 30,000 30,000 30,000 30,000 402-0314 Transfers 2790 Transfers 584,406 581,322 581,322 581,322 582,581 TOTALS $2,196,930 $2,596,322 $3,546,322 $6,116,777 $2,975,081 -214- Public Service/ Water Maintenance STATEMENT OF FUNCTIONS: This program is under the joint supervision of the Directors oP Streets and Utilities and Engineering. Under this work program falls the budgeting and fiscal control function, 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 contracC. The Administration works in cooperation with architects, engineers, consultants, builders, and developers in planning improvements to the Dublin portion of the system. Also included is the hydrant maintenance program. OB.TECTIVES AND ACTIVITIES: Continue the ongoing hydrant maintenance program in-house with a significant cost savings. Prepare hydrants for repainting and continue the ongoing maintenance of hydrants. Locate all watch valves. PERSONNEL DATA POSITION TITLE 2008 CURRENT NUMBER 2009 ADOPTED Maintenance Worker Seasonal Maintenance Worker TOTAL NOTES AND ADJUSTMENTS: 1 1 2 1 Ten percent (10%) of the operations administrator position reflected in the Sewer Fund is allocated to this budget. Thirty percent (30%) of a crew supervisor is also charged to this budget based on actual time worked in this area. Water -215- 12/08/08 2009 Budget -City of Dublin, Ohio Water Public Service Streets and Utilities 2007 2008 2008 2008 2009 Actual Budget Revised Budget Estimate Budget 610-1320 Personal Services 2110 Salaries/Wages 79,951 79,400 79,400 79,400 82,958 2111 Overtime Wages 2,743 3,000 3,000 3,000 2,500 2112 Other Wages 14,758 18,720 18,720 18,720 19,500 2120 Employee Benefits 39,668 35,000 35,000 22,000 45,510 2140 Uniforms & Clothing 1,079 2,850 2,948 450 2,836 138,199 138,970 139,068 123,570 153,304 Other Expenses 2201 Conferences/Mileage 142 1,500 1,500 170 1,500 2303 Hydrant Maint. & Repair 36,304 50,000 53,496 30,000 40,000 2310 Utilities 119,789 118,000 128,000 128,000 138,000 2320 Communications 859 0 580 580 600 2351 Maint. of Equipment 3,364 5,000 5,000 3,500 3,000 2390 Misc Contractual Services 35,123 60,000 60,000 40,000 50,000 2420 Operating Supplies 6,914 11,400 10,850 7,500 11,500 2440 Small Tools & Minor Equip 3,370 4,000 4,000 3,500 4,000 2910 Refunds 16,000 0 8,000 8,000 0 221,865 249,900 271,426 221,250 248,600 TOTALS $360,064 $388,870 $410,494 $344,820 $401,904 -216- 2009 Budget -City of Dublin, Ohio Water Finance Office of the Director 2007 2008 2008 2008 2009 Actual Budget Revised Budget Estimate Budget 610-1210 Debt Service 2610 Principal-Water 2620 Interest-Water 220,000 235,000 235,000 235,000 245,000 138,760 125,120 125,120 125,120 110,600 358,760 360,120 360,120 360,120 355,600 TOTALS $358,760 $360,120 $360,120 $360,120 $355,600 -217- Public Service/ Water Maintenance BUDGET SUMMARY: 610-1320 • Account 2310 provides funding for utility costs related to the operation of the water system. • Account 2390 provides funding for flushing and pumping of hydrants completed by the Washington Township Fire Department. 610-1210 • Accounts 2610 and 2620 provide funding for debt service obligations for the Rings RoadBlaur Parkway Water Tower bond issue. Water -218- 12/08/08 2009 Budget -City of Dublin, Ohio Water Public Service Engineering 2007 2008 2008 2008 2009 Actual Budget Revised Budget Estimate Budget 610-1330 Personal Services 2110 2120 Salaries/Wages Employee Benefits 12,910 4,533 14,400 5,225 14,400 5,225 0 0 14,533 5,139 17,443 19,625 19,625 0 19,672 Other Expenses 2201 Conferences/Mileage 1,137 2,000 2,000 580 2,500 2349 Other Professional Serv 21,094 75,000 80,000 40,000 75,000 2351 Maint. of Equipment 0 500 500 0 0 2390 Misc Contractual Services 0 0 5,000 5,000 0 22,231 77,500 87,500 45,580 77,500 Capital Outlay 2520 Equipment & Furniture 3,340 3,500 3,500 0 2,000 2561 Water System Imp. 109,689 6,410,000 6,410,000 6,410,000 515,000 113,029 6,413,500 6,413,500 6,410,000 517,000 TOTALS $152,703 $6,510,625 $6,520,625 $6,455,580 $614,172 -219- Public Service/ Water Maintenance Budget Summary: • Accounts 2110 and 2120 provide funding for the allocation of a civil engineer position. • Account 2349 provides funding to maintain the computer modeling program developed during the Community Plan process. This program is used to track water pressure and identify system needs; in 2009, booster stations will be evaluated. • Account 2561 provides funding as identified in 2009-2013 CIP for booster station upgrades and maintenance of water towers. Water -220- 12/08/08 Public Service/ Sewer Maintenance STATEMENT OF FUNCTIONS: This work program is under the joint supervision of the Director of Engineering and the Director of Streets and Utilities. This work program includes the budgeting and fiscal conaol function, planning and design of all new consauction, improvements and removal of infiltration and inflow sources. Sweets and Utilities are responsible for the execution of maintenance on the entire sanitary sewer system, and also conducts inspection of lines and collects data on the system for use by Engineering. Engineering analyzes system data to estimate amounts of exa•aneous flow to be eliminated, recommends the repair and work program and new consauction 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 a~eatment and a service contract. OBJECTIVES AND ACTIVITIES: • To minimize infiltration and inflow in both the public and private portions of the sanitary sewer system. • To assess condition of subsurface infrastructure underlying streets which are programmed for resurfacing in order that repairs be made as part of the sweet resurfacing program. • To provide a safe work environment for all employees and ensure the safety of the public. • To update the computer modeling program for the sewerage system. PL+'RSONNEL DATA POSITION TITLE Engineering Project Inspector Operations Administrator Maintenance Crew Supervisor Maintenance Worker Seasonal Maintenance Worker TOTAL 2008 2009 CURRENT NUMBER ADOPTED 1 1 8 8 0 0 II lI NOTES AND AD,TUSTMENTS: The operations administrator posirion is allocated 84% to this budget to reflect actual time spent in this area. Fifty percent (50%) of a crew supervisor position is allocated to this budget to reflect actual time spent in this area. Sewer -221- 12/08/08 2009 Budget -City of Dublin, Ohio Sewer Public Service Streets and Utilities 2007 2008 2008 2008 2009 Actual Budget Revised Budgei Estimate Budget 620-1320 Personal Services 2110 Salaries/Wages 352,017 540,200 540,200 361,375 485,559 2111 Overtime Wages 21,763 30,000 30,000 5,480 12,080 2112 Other Wages 0 0 0 0 37,500 2120 Employee Benefits 151,200 216,250 216,250 127,000 222,232 2140 Uniforms & Clothing 2,244 9,700 9,700 4,000 12,030 527,224 796,150 796,150 497,855 769,401 Other Expenses 2201 Conferences/Mileage 5,308 11,300 15,817 0 12,900 2301 County Auditor Deductions 25 0 25 25 0 2310 Utilities 0 500 500 0 0 2320 Communications 548 0 555 555 0 2349 Other Professional Serv 2,732 25,000 3,475 0 25,000 2351 Maint. of Equipment 7,749 28,800 35,954 10,000 28,800 2390 Misc Contractual Services 85,178 68,500 90,000 90,000 196,500 2410 Office Supplies 2,193 3,000 3,445 2,500 2,000 2420 Operating Supplies 4,098 9,300 10,570 4,500 8,800 2430 Repair&Maintenance 418,301 145,000 181,145 105,000 45,800 2440 Small Tools & Minor Equip 7,256 4,000 4,900 4,200 4,000 2910 Refunds 13,000 15,000 15,000 15,000 15,000 546,388 310,400 361,386 231,780 338,800 Capital Ou tlay 2520 Equipment & Furniture 437,934 43,000 228,115 210,000 45,500 2563 Sanitary Sewer Imp. 609,876 866,000 866,000 866,000 865,000 1,047,810 909,000 1,094,115 1,076,000 910,500 TOTALS $2,121,422 $2,015,550 $2,251,651 $1,805,635 $2,018,701 -222- 2009 Budget -City of Dublin, Ohio Sewer Finance Office of the Director 2007 2008 2008 2008 2009 Aciual Budget Revised Budget Estimate Budget 620-1210 Debt Service 2614 Principal-Sewer 837,300 873,657 873,657 873,657 911,596 2624 Interest-Sewer 513,421 477,064 477,064 477,064 439,200 1,350,721 1,350,721 1,350,721 1,350,721 1,350,796 TOTALS $1,350,721 $1,350,721 $1,350,721 $1,350,721 $1,350,796 -223 Public Service/ Sewer Maintenance BUDGET SUMMARY: 620-1320 • Account 2201 includes funding for the training of personnel in accordance with Occupational Safety and Health Administration (OSHA) requirements. • Account 2349 includes funding for services related to televising and cleaning the sewer system. • Account 2351 includes funding to maintain and repair sewer equipment. • Account 2390 includes funding for the pump station maintenance contract, payments to the Delaware County Engineer, contracted fees to dump sewer trucks, and unforeseen sewer repairs. This account is increased to reflect more accurately the use of contractors for repair and maintenance of sewers rather than doing the work in-house. • Account 2420 is funding For supplies necessary for doing in house sewer cleaning and repairs. • Account 2430 provides funding for the repair and maintenance of the sewer system including grades rings, ground aims/covers, precast concrete inlets, and bioxide treatments. The decrease in this amount is described above in Account 2390. • Account 2520 provides funding for flow meters and fall protection equipment. • Account 2563 provides funding for lining and repair of main lines. • 620-1210 • Accounts 2614 and 2624 provide funding for debt service obligations related to the Upper Scioto West Branch Interceptor. Sewer -224- 12/08/08 2009 Budget -City of Dublin, Ohio Sewer Public Service Engineering 2007 2008 2008 2008 2009 Actual Budget Revised Budget Estimate Budget 620-1330 Personal Services 2110 Salaries/Wages 90,579 95,350 95,350 56,586 94,752 2111 Overtime Wages 5,496 3,500 3,500 250 3,500 2120 Employee Benefits 34,173 37,250 37,250 21,100 35,066 2140 Uniforms & Clothing 0 500 500 160 500 130,248 136,600 136,600 78,096 133,818 Other Expenses 2201 Conferences/Mileage 0 2,000 2,000 500 3,000 2349 Other Professional Serv 89,996 150,000 244,733 150,000 150,000 2390 Misc Contractual Services 0 5,000 5,000 0 0 2420 Operating Supplies 0 10,000 10,000 0 2,500 89,996 167,000 261,733 150,500 155,500 Capital Outlay 2563 SanitarySewerlmp. 30,232 1,125,000 1,125,000 1,125,000 75,000 30,232 1,125,000 1,125,000 1,125,000 75,000 TOTALS $250,476 $1,428,600 $1,523,333 $1,353,596 $364,318 -225- Public Service/ Sewer Maintenance Budget Summary: • Accounts 2110 and 2120 provide funding for the allocation for a civil engineer position and for the engineering project inspector. • Account 2349 provides funding to develop the City's plan for connective action in response to the Ohio Environmental Protection Agency (OEPA) Director's Orders. • Account 2420 provides funding for chemicals used to mitigate odor. • Account 2563 provides funding as identified in 2009-2013 CIP to include sewer line oversizing. Sewer -226- 12/08/08 Community Relations STATMTINT Ob' FUNCTIONS: Ordinance 11-93 authorized the establishment of the Merchandising Fund. Dublin merchandise is available Por resale. The revenue from the sale of the merchandise is used to purchase merchandise, as the intent of the merchandising campaign is to be self-supporting. Merch -227- 12/08/08 2009 Budget -City of Dublin, Ohio Merchandising City Manager Community Relations 2007 2008 2008 2008 2009 Actual Budget Revised Budget Estimate Budget 630-1130 Other Expenses 2390 Misc Contractual Services 237 300 300 300 300 2420 Operating Supplies 1,297 8,000 8,000 4,500 8,000 1,534 8,300 8,300 4,800 8,300 TOTALS $1,534 $8,300 $8,300 $4,800 $8,300 -228- Community Relations BUDG)CT SUMMARY: • Account 2390 is an allocation for estimated sales tax payments to the State oP Ohio. • Account 2420 provides funding to buy merchandise for resale. Meech -229- 12/08/08 THIS PAGE LEFT BLANK INTENTIONALLY 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 dollaz value of claims that would be paid under the plan, third pazty administz ator fees, and the premium for stop-loss insurance. "Premiums" are charged to benefit accounts based on the estimated cost of coverage as determined by the third paz-ty administrator. Successful negotiations with the Fraternal Order of Police will bring that unit into the Healthy by Choice program, making all full-time City employees eligible to pv-ticipate in the City's health management program in 2009. The Employee Benefits Self-Insurance Fund will continue the wellness benefit and a Flexible Spending Account benefit for all full-time employees who ptuticipate in Healthy by Choice. NOTES AND ADJUSTMENTS: The funding levels ("premium equivalent") for 2009 for non-union personnel, United Steel workers of America, and communications technicians aze as follows: Monthly Annually Employee only $ 368 $ 4,416 Spouse $ 421 $ 5,052 Employee and spouse only $ 789 $ 9,468 Employee and dependents (no spouse) $ 596 $ 7,152 Employee, spouse and dependents $1,1.50 $13,800 Because of the "run-out" of claims under the previous plan design, as well as the addition of the annual physical requirement for members of the Fraternal Order of Police (FOP),the funding level ("premium equivalent") for 2009 will be slightly higher for this unit: Monthly Annually Employee only $ 500 $ 6,000 Spouse $ 550 $ 6,600 Employee and spouse only $ 1,050 $12,600 Employee and dependents (no spouse) $ 700 $ 8,400 Employee, spouse and dependents $ 1,300 $15,600 Included in this fund is the newly added short-term disability benefit provided tonon-bargaining employees. This addition was part of the new leave program that was approved by City Council in October, 2008. Also funded are the health screenings, health coaching, and health risk appraisal that aze included as part of Healthy by Choice. IntServ -231- 12/08/08 2009 Budget -City of Dublin, Ohio Emp. Benefits Self Ins. City Manager Human Resources 2007 2008 2008 2008 2009 Actual Budget Revised Budget Estimate Budget 701-1120 Personal Services 2112 Other Wages 0 0 0 0 15,200 2120 Employee Benefits 0 0 0 0 2,350 0 0 0 0 17,550 Other Expenses 2201 Conference/Mileage 0 0 1,500 1,500 1,500 2309 Third Party Admin. 228,088 288,375 288,375 235,000 298,800 2361 Medical,Dental,Rx,Vision 3,930,418 4,188,775 4,194,349 3,750,000 4,043,000 2364 Stop Loss Coverage 218,568 270,000 270,000 230,000 291,800 2390 Misc Contractual Services 88,123 138,000 211,500 245,000 138,000 4,465,197 4,885,150 4,965,724 4,461,500 4,773,100 TOTALS $4,465,197 $4,885,150 $4,965,724 $4,461,500 $4,790,650 -232- Internal Service/ Employee Benefits Self Insurance BUDGET SUMMATiY: • Accounts 2110 and 2120 reflect the cosC-sharing of the Wellness Coordinator part-time position with Recreation Services. • Account 2309 reflects funding for third-party administration fees from United Health Cate (UHC), Envision Rx and EBMC, the adminishator of the City's flexible spending programs and vision services benefit. Also included is third-paz•ty adminisnration for the shorC-term disability program. • Account 2364 provides funding for astop-loss insurance policy to protect the City against catashrophic or extraordinarily high cost claims. • Account 2390 includes funding for the Ci[y's comprehensive wellness benefit. Funding is included for continuation of the comprehensive health risk assessment, on-site screenings and health coaching. Also funded is continuation of professional benefits consultation, continuation of return on investment analysis, and further review of plan design. IntServ -233- 1.2/08/08 THIS PAGE LEFT BLANK INTENTIONALLY 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 aself-insurance plan. Funds aze transferred from the General Fund to cover premiums, claims, and third party administration fees associated with the City's Workers' Compensation coverage. NOTES AND AD,TUSTMENTS: 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, 2009 -December 31, 2009. This budget also reflects estimated fees for excess workers' compensation insurance coverage and volunteer insurance coverage. IntServ -235- 12/08/08 2009 Budget -City of Dublin, Ohio Workers' Comp. Self Ins. City Manager Human Resources 2007 2008 2008 2008 2009 Actual Budget Revised Budget Estimate Budget 703-1120 Other Expenses 2309 Third Party Admin. 17,183 25,775 25,775 25,775 27,398 2363 Claims 28,698 240,000 240,000 100,000 287,524 2364 Stop Loss Coverage 261,799 144,475 144,475 144,475 77,831 2390 Misc Contractual Services 0 4,000 4,000 0 7,000 307,680 414,250 414,250 270,250 399,753 TOTALS $307,680 $414,250 $414,250 $270,250 $399,753 -236- Internal Service/ Workers' Compensation Rund BUDGliT SUMMARY: • Account 2309 includes the administrative fee for the self-funded program, independent medical evaluations of injured employees, and administrative fees for the state tail fund. • Account 2363 funds medical and indenmity reserves for prior year claims, and estimated 2008 claims. • Account 2364 includes the required payment to the state guarantee fund and the state fee for aself- insured plan. Also included are the excess coverage premium and volunteer coverage premium. • Account 2390 provides funds for investigation of fraudulent claims. 1neServ -237- 12/08/08 THIS PAGE LEFT BLANK INTENTIONALLY Fiduciary Winds STATEMENT OF FUNCTIONS: These funds reflect the cost of reimbursing developers for the cost of installing certain public improvements (water & sewer reimbursement), 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 Dublin Convention & Visitor's Bureau, the collection and distribution of a building surcharge mandated by State law and for the collection and distribution of income tax revenues that are required, by Revenue Shazing Agreements, to he shared with the Dublin City School Disa~ict. NOTES AND ADJUSTMENTS: Agency -239- ]2/08/08 2009 $udget-City of Dublin, Ohio Fiduciary Funds 2008 Finance 2007 2008 Revised 2008 2009 Office of the Director Actual Budget Budget Estimate Budget Income Tax Revenue Sharing 802-0210 2390 Contractual Obligation-CRAB 926 758 450 000 500 292 500 292 409 000 TOTALS $926,758 _ $450,000 $500,292 $500,292 $409,000 Agency Fund 805-0210 2304 Sewer Tap Paybacks 695,068 700,000 700,000 265,000 510,000 2305 Water Tap Paybacks 0 0 0 0 0 2307 Project Maintenance Bonds 0 5,000 5,000 0 5,000 2910 Refunds 7,250 7,000 7,000 42,100 8,000 2914 Refunds-Conditional Occupancy 311,850 350,000 350,000 742,825 399,933 2916 Refunds-BD of Bldg Standards 14,681 15,000 15,000 15,000 15,000 2917 Refunds-CRC Deposits 25,950 22,000 22,000 37,000 25,000 2919 Refunds- Theatre Admissions 0 0 0 0 0 2921 Refunds-Vendor Bonds 1,000 1,500 1,500 0 1,500 2923 Refunds-Washington Twp 3,375 3,000 3,000 1,725 3,000 2924 Refund-Hydrant Permit 850 500 500 350 500 TOTALS $1,060,024 $1,104,000 $1,104,000 $1,104,000 $967,933 Dublin Convention and Visitors Bureau 804-0211 2824 Payment to Dublin Convention & Visitors Bureau $618,332 $500,000 $500,000 $606,600 $583,300 TOTALS $618,332 $500,000 $500,000 $606,600 $583,300 -240- 2009 OPERATING BUDGET -CITY OF DUBLIN, OHIO GLOSSARY OF TERMS While not 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 ue 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 aze for the current fiscal year, and lapse at the end of the fiscal year if not obligated for a specific purpose. 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 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 oP expenditures that includes items greater Chan a certain value and/or expected to last for greater than a specified time period. Capital Improvements Program (CIP) -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 Fnnd - 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 isincreased or decreased. -241- 2009 OPERATING BUDGET -CITY OF DUBLIN, OHIO 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 maintenance 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. Council-Manager form of government - Che 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. Debt Service -the cost of paying principal and interest on borrowed funds according to a predetermined schedule. Dublin Convention and Visitors Bureau Fund -accounts for 25% of the tax imposed on establishments that provide 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, denta] and vision benefits. The Employee Benefits Self- Tnsurance 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 re]ating 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 simile 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. 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 ] -December 31, or calendar year. -242- 2009 OPERATING BUDGET -CITY OF DUBLIN, OHIO 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 governmental accounting system are organized; an independent financial and accounting entity with aself-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. General Fund -the general operating fund used to fund public services used to account for all financial resources except 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. Grant - a contribution by a government or other entity to support a particular function 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 Che 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°l0 of the tax imposed on establishments that provide sleeping accommodations for u•ansient guests. Bxpenditures 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. Income Tax Revenue Sharing Fund -fund into which income taxes to be shared with Dublin City Schools in conjunction with certain economic development agreements az•e deposited for payment to the schools. Infrastructure -the physical assets of a government, including but not limited to public buildings, streets, curbs and traffic conhol devices, water and sewer facilities, and parks and public lands. Internal service fund -used to account for Che financing of goods or services provided by one department or agency of the City to other departments or agencies on acost-reimbursement basis. Chaz~ges 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 Is'nforcement Trust Fund -accounts for all cash or cash proceeds that are a result of contraband property seizures and forfeitures of property. -243- 2009 OPERATING BUDGET -CITY OF DUBLIN, OHIO 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 ding 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. Operating )/xpenditure - a 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 Caxes, 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 of funding acquisition of recreational facility sites, open space, and/or parkland. 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. 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 proposes of retiring debt for improvements in a designated tax-increment financing (TIF) district. -244- 2009 OPERATING BUDGET -CITY OF DUBLIN, OHIO 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 apre-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 aze 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 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 ar•e restricted by state law to maintenance and repair of sweets 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 towazd paying for those improvements 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. -245- THIS PAGE LEFT BLANK INTENTIONALLY CITY OF DUBLIN_