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HomeMy WebLinkAboutOrdinance 109-14RECORD OF ORDINANCES Dayton Legal Blank, Inc. 109 -14 Ordinance No, Form No. 30043 Passed _ - —20. AN ORDINANCE TO ADOPT THE ANNUAL OPERATING BUDGET FOR THE FISCAL YEAR ENDING DECEMBER 31, 2015, AND DECLARING AN EMERGENCY WHEREAS, Section 8.02(a) of the Dublin City Charter requires the Manager to prepare and submit the annual budget to City Council; and WHEREAS, City Council has received and reviewed the annual Operating Budget for 2015; and WHEREAS, the Administration has incorporated in the attached 2015 Operating Budget any necessary modifications as 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 its elected members concurring, that: Section 1. The 2015 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, 2015. This ordinance shall therefore be effective on January 1, 2015. Passed this day of �D er� e)jn, / 2 014. It r4--Mayor - Presiding Officer J � ATTEST: Clerk of Council Office of the City Manager City of Dublin Phone: 614-41 Fax: 61+410-"W 1090 Memo To: Members of Dublin City Council From: Marsha I. Grigsby, City Manager Date: November 17, 2014 Initiated By: Angel Mumma, Director of Finance Melody Kennedy, Budget Manager Re: Ordinance No. 109-14 - Adoption of the 2015 Operating Budget Follow -Up to the November 12, 2014 Budget Workshop Background Ordinance No. 109 -14 authorizes the adoption of the City's 2015 Operating Budget City Council reviewed the proposed budget during workshops held on November 5, 2014 and on November 12, 2014. Any adjustments made will be reflected in the final Operating Budget. Following is a recap of pending items and related information foilowing the November 12"' workshop: Recreation 52nd In 2011, Medical Mutual of Ohio granted the City $125,000 for continuation of the Healthy Dublin Program. City Council inquired about the balance of the funds remaining from the grant ( gift ence M& 4 -18 In the Budaet Book account 2B401 As of November 13, 2014, the City has spent $34,730. The expenditures are tracked by Recreation Services. The majority of the expenditures have been paid to 411Fit LLC for software and access to the wellness portal for participants to track their wellness goals, nutrition and exercise. Additional expenditures were for annual health fairs, educational speakers, targeted programming and marketing materials. During the discussion about the DCRC pool usage, City Council asked about the annual amount collected from the Dublin City School District (DCSD) for pool lane rental. (Re>trAwx a ow. 4-21 In the Budaet Book) The rental fee for DCSD lane usage is $6 /hr per lane. In 2013 the City collected $14,682 and in 2014 the City has collected $14,427. City Council noted that significant capital projects are scheduled in the upcoming years and that the City should make It a policy to include dedication plaques for these projects, Indicating the City officials in office during the project planning and construction. (RaMtenee pg. 6 -1 In the Budget Book) The City Manager's Office will review this request and follow -up with a report to City Council. Memo re. Ordinance 109 -14 - 2015 Operating Budget November 17, 2014 Page 2 of 3 For your reference, a listing of the additional full -time and part-time staff positions requested in the 2015 Operating Budget is attached (see Appendbc). Recommendation Staff recommends passage of Ordinance No. 109 -14 by emergency at the second reading /public hearing on December 8, 2014, with an effective date of January 1, 2015. Memo re. Ordinance 109 -14 — 2015 Operating Budget November 17, 2014 Page 3 of 3 APPENDIX Work Unit P osition City Council- Legislative Affairs Deputy Cleric of Council Community Relations Public Information Officer (PIO) Taxation Assistant Director of Taxation (in lieu of filling the vacant Accounftng Specialist position) Planning Senior Project Manager Zoning Inspector (reclassification from part - time to full -time) Police Police Officer (2 positions) Communication Technician (2 positions) Communications Manager Currently there are 378 authorized full -time positions in the City. As shown above, there is a vacant Accounting Specialist position in Taxation that will be removed if the Assistant Director of Taxation position is approved. Facilities (DCRC) has removed one vacant Custodian position in lieu of contracted custodial service. Subsequently, the net increase in full -time positions requested is 8. Work Unit Position Engineering Intern (2 positions) Information Technology Intern — Support Services Volunteer Services Intern — Programming Assistance Recreation Services Adult Programming (.75 FTE) Community Recreation Center Reservation Facility Worker (.6 FTE) Theater Staff (.2 FTE) Events Administration Intern — Summer Events Support Currently there are 244 authorized part-time positions in the City. If these part-time positions are approved, there will be approximately 250 authorized part-time positions. Office of the City Manager 5200 Emerald Parkway - Dublin, OH 43017 -1090 City of Dublin Phone: 614 - 410 -4400 - Fax: 614 - 410 -4490 To: Members of Dublin City Council From: Marsha I. Grigsby, City Manager Date: November 12, 2014 Initiated By: Angel Mumma, Director of Finance Melody Kennedy, Budget Manager Memo Re: Ordinance No. 109 -14 - Adoption of the 2015 Operating Budget Follow -Up to the November 5, 2014 Budget Workshop Background Ordinance No. 109 -14 authorizes the adoption of the City's 2015 Operating Budget. City Council reviewed a portion of the proposed budget during a workshop held on November 5, 2014 and will review the remaining areas on November 12, 2014. Following is a recap of pending items and related information following the November 7 workshop: City Council opened the meeting by discussing the proposed expenditure increases in the 2015 Operating Budget. Of note was the increase in staffing requests. The following historical information is provided to show the growth of budgeted and actual expenditures by year. ORerating Expenditures (chart #1) 2009 2010 2011 2012 2013 2014 pro( 2015 prop Budgeted $71,542,064 $65,095,099 $66,678,690 $68,104,940 % of growth 4.16% - 9.01% 2.43% 2.14% Actual $68,362,145 $66,398,489 $69,360,616 $69,396,768 % of growth 4.34% -2.87% 4.46% 0.05% $71,235,840 $74,015,930 $78,500,252 4.60% 3.90% 6.05% $70,903,192 $72,408,090 n/a 2.17% 2.12% n/a Difference $3,179,919 - $1,303,390 - $2,681,926 - $1,291,828 $332,648 $1,607,840 n/a Chart #1 above shows a "dip" in both the budgeted and actual expenditures in 2010. The City experienced a decrease in revenues as a result of the economic downturn in 2009. Consequently, a reduced budget was adopted in 2010 so that expenditures could be controlled as fluctuating revenues were monitored. The 2010 budget minimized the number of fulltime staff, and did not include pay increases for non -union staff. As the City heads into 2015, staffing levels have been routinely evaluated and efficiencies have been sought. The 2015 proposed staffing level (see chart #2) shows an increase in full -time staffing, however, the City has yet to reinstate the staffing levels authorized in 2009. Memo re. Ordinance 109 -14 - 2015 Operating Budget November 12, 2014 Page 2 of 12 Personal Services - Full -time staffing levels (chart #21 Proposed 2009* 2010 ** 2011 ** 2012 ** 2013 ** 2014 2015 Full -time 399 372 375 368 368 378 386 * - authorized ** - funded Three of the proposed eight additional positions are related to police dispatching services. As Council is aware, the City currently provides dispatching services to the City of Hilliard and Norwich Township. Under those agreements, the cost of these additional staff members is shared between the participating entities. The remaining five proposed additional positions are related to safety and security (two Police Officer positions), code enforcement (one Zoning Inspector position moved from part-time to full - time), the Clerk of Council's Office (one Deputy Clerk of Council position), and Community Relations (one Public Information Officer). Of note are the changes made in the Public Service Department. As discussed during the budget workshop, the Public Service Director has made a comprehensive review of her team and their functions. She has proposed reallocations to positions between Work Units. The total number of full -time positions in the Public Service Department is currently 120 and the proposal is to maintain the same number of full time positions in 2015. Personnel information for the Public Service Department is as follows: PERSONNEL DATA 2014 2015 POSITION TITLE CURRENT PRQPQSED Public Service /Office of the Director 4 7 Hotel Motel Tax Fund /Public Art 0 1 Parks & Recreation /Cemetery Maintenance 1 1 Parks & Recreation /Parks and Open Space 48 47 Public Service /Sewer 9 9 Public Service /Water Maintenance 1 1 Public Service /Solid Waste 6 6 Public Service /Streets and Utilities 20 22 Public Service /Engineering/Water Maintenance 0 0 Public Service /Engineering /Sewer Maintenance 0 0 Public Service /Engineering 27 26 Public Service /Engineering/Transportation Signage 4 0 TOTAL 120 120 Within the proposed 2015 Operating Budget, expenditures related to salaries and wages (for full - time, part-time, and seasonal employees) as well as overtime reflect a 3.8% increase, or approximately $1,181,000, over the 2014 Operating Budget. Driven by the increase in the funding level for health insurance, expenditures related to providing benefits have increased 17.6% over the 2014 Operating Budget, or $1,809,000. Memo re. Ordinance 109 -14 — 2015 Operating Budget November 12, 2014 Page 3 of 12 Expenditure increases are also proposed City -wide in the area of conferences and mileage. City Council asked for explanations about the increased request. The City -wide funding requests for conferences and mileage (account 2201) total $565,790. TI amount represents an $80,900 increase over the amount approved in the 2014 Operating Budg Almost 34% of the increase is allocated to the Department of Safety. Funding for their accoL provides for mandatory and optional career training, and advanced training for career opportuniti( Other Work Units with higher proposed conference and mileage budgets include Street Maintenan and Repair for additional work zone training courses, Information Technology and Public Service Offi of the Director. These areas include many professional staff who maintain certifications. On avers the proposed budget allocates less than $1,500 in conference and mileage expenses per full -tir employee for 2015. A request was made for "talking points" to explain the City's policy of budgeting expenditures higher than revenues. The City's strong tax base and conservative budget philosophy have resulted in operating revenues exceeding operating expenditures for many years. In 2014, the actual operating revenues are expected to exceed the operating expenditures by approximately $11.25 million. While the 2015 estimated operating expenditures exceed the 2015 estimated operating revenue, it is anticipated the difference or the ''gap" at the end of the year will be less than projected or what typically has occurred is the operating expenditures will actually be less than the operating revenues. Should expenses exceed revenue, existing fund balances will be used to offset the difference. For this reason, the Administration maintains that the 2015 Operating Budget is balanced. Specific points: Revenues • The City maintains a conservative philosophy of budgeting revenues. (Note that Moody's Investors Service commended the City for its conservative management practices and a commitment to maintaining solid levels of reserves.) • The City prepares its revenue estimates based on current economic conditions, historical performance and development activity. • The City's Finance Department reviews revenue performance at regular intervals. Income tax collection is monitored on a daily basis. • The City is highly dependent on one source of revenue — the local income tax. Given this dependency and the volatility that exists with this revenue, it is most appropriate that revenue estimates be made conservatively. Expenditures • The City has more control over expenditures and outlay versus revenue collection. • Financial activity is closely monitored and adjustments to outlays can be made when necessary. • The Administration continues to manage expenditures and evaluate the opportunity for efficiencies. Due to this philosophy of budgeting, proposed expenditures are budgeted higher than estimated revenues. Memo re. Ordinance 109 -14 — 2015 Operating Budget November 12, 2014 Page 4 of 12 Economic Development City Council requested an update of the status of the City's DEC (Dublin Entrepreneurial Center) since the 2015 Operating Budget reflects funding for expansion. (ft 3 -61 in the &j&e - t Book) The Economic Development Director is preparing a follow -up report for City Council. The hope is that research can be completed over the next week and a report can be forwarded to City Council in their next meeting packet. Public Service - Office of the Director Public Service is requesting expansion of the City's contract with NAPA to include an additional worker. This will be a lower -level worker who will help to facilitate the purchase of supplies for the rest of the Service Center and track inventory of equipment. City Council asked about realized efficiencies and cost savings from our current contract with NAPA for Fleet. (ft 3 -41 in the Budget Book1 Darryl Syler, Fleet Manager has provided a memo (Exhibit A attached) dated September 19, 2013 regarding the NAPA contract. Mr. Syler will be available at Wednesday evening's budget workshop to provide Council with more up -to -date information regarding the contract and answer any additional questions. Eng inggri ng City Council requested that account 2112 for "other wages" be added to the Budget Summary page for the Engineering accounts. C& 3 -51 in the &&et Book) The account description for other wages has been added to the Budget Summary page for Engineering. Also, a correction has been made to Engineer's staffing page to reflect the two intem positions proposed for 2015. Engineering had no interns in 2014. These changes will be reflected in the final budget book. For 2015 there is a proposed increase in Engineering's account 2349, Other Professional Services. City Council asked for a break -down of the budget in that account. in the Budget Book) For 2015, the grand total of funding for account 2349 City -wide is $5,260,591. This compares to the 2014 approved budget of $5,156,655. This constitutes a 2% increase for the 2015 budget request. The actual year -to -date (October 28, 2014) expenditures in account 2349 total $4,720,185. In Engineering's budget, account 2349 provides funding for consulting services, including surveying, bridge load ratings and inspections mandated by the Ohio Department of Transportation and the Federal Highway Administration, the National Pollution Discharge Elimination System (NPDES) permit fee and required public education and outreach, and professional services associated with floodplain permit review, and stormwater inspection services. The proposed 2015 allocation includes: General surveying services $ 12,000 General floodplain services 2,000 General plan review services 2,000 Stormwater NPDES Permit fee 2,500 Stormwater marketing 10,000 Stormwater inspection 40,000 Memo re. Ordinance 109 -14 — 2015 Operating Budget November 12, 2014 Page 5 of 12 Stormwater NPDES with FCSW County Recording fees OUPS annual membership fee Franklin County Bridge Inspection Services General transportation services Consolidation travel demand models Enhance crash reporting Stormwater master plan (audit compliance) Roadway monumentation program Total 10,000 5,000 1,000 20,000 15,000 25,000 30,000 75,000 25,000 $274,500 COY Manager's Office A break -down of the budgeted allocations in account 2391 for memberships and subscriptions was requested. (ft 3 -5in the Budget Book) The Administration attempts to keep this account relatively consistent from year to year. City -wide, the grand total of the 2015 requests for memberships and subscriptions is $225,500. The 2014 budget request was $232,025. This constitutes a 2.8% decrease in the request between 2015 and 2014. The actual year -to -date (October 28, 2014) expenditures in the account for 2014 are $222,370. In the City Manager's Office, account 2391 provides funding for staffs memberships to organizations such as the International City/County Management Association (ICMA) and the Ohio City/County Management Association (OCMA). For the 2015 proposal, the City Manager is allocated $1,830; the Assistant City Manager is allocated $1,500; the Director of Strategic Initiatives /Special Projects is allocated $2,000; $1,445 is allocated to the remaining staff in the office and $120 is allocated to the Columbus Metropolitan Club for membership and forums. City Council asked for a balance report for the Beautify Your Neighborhood (BYN) Grant program. (Pa 3 5in die Bud et B k Following is a list of approved grants for 2014: Ballantrae $4,971.00 Dunmere 2,774.00 Wellington Place 5,000.00 Llewellyn Farms 3,000.00 River Hylands 1,937.51 Park Place 5,000.00 $22,682.51 As City Council may recall, in 2013 the budget for the grant program was increased from $15,000 to $32,000. The program began in 2011 with grants awarded in the amount of $13,013.45; 2012 grant awards were $30,926.02 and in 2013 grants awarded were $14,686.95. Un- awarded funding has not been carried forward from year -to -year since the budgeted amount is sufficient to cover the grant requests the City has received in the past few years. Memo re. Ordinance 109 -14 — 2015 Operating Budget November 12, 2014 Page 6 of 12 Community Relations A Public Information officer (PIO) position is being requested for 2015. City Council asked about the need for the position and how the City's Community Relations staffing compares to other Cities the size of Dublin. C& 3 -17in the BudgetBook1 As mentioned during the budget workshop on November V, initially both Community Relations and the Police Department requested a PIO position for 2015. During staffs budget committee evaluation, the decision was made to forward the PIO position request in Community Relations for City Council's consideration. This was done with the understanding that the position would focus on the Police Department for incident response. Sandra Puskarcik, Director of Community Relations has prepared a list of staff positions and responsibilities in her Work Unit along with the proposed PIO position. The listing is attached (Exhibit B). In comparing the City's Community Relations Work Unit with those of other cities, it became apparent that it is difficult to compare apples -to- apples. Ms. Puskarcik reported that she found at least three different department structures in speaking with other cities: • Centralized function in a Communications /Community Relations /Public Affairs Office • Communications /Community Relations /Public Affairs Office with content support/designated person in each department • Public Information Officers in departments; ceremonial handled through Clerk of Council Office The customer service component varied from city -to -city. For example, some social media policies allowed up to 48 hours to respond. Additionally, some cities, such as Westerville report they have two employees in their Community Affairs Office, yet there are two more public information officers embedded in their Parks and Recreations Department. Ms. Puskarcik contacted several cities regarding their Community Relations Departments: City of Dayton, 143,355 residents City of Westerville, 37,530 residents City of Carmel Indiana, 85,927 City of Avondale, Arizona and City of Novi, Michigan — no response See Exhibit C for information regarding the department comparisons. Recommendation Staff recommends passage of Ordinance No. 109 -14 by emergency at the second reading /public hearing on December 8, 2014, with an effective date of January 1, 2015. Memo re. Ordinance 109 -14 — 2015 Operating Budget November 12, 2014 Page 7 of 12 EXHIBIT A Office of the City Manager 5200 Emerald Parkway - Dublin, OH 43017 -1090 i 4 ity of Dublin Phone: 614 - 410 -4400 - Fax: 614 - 410 -4490 To: Members of Dublin City Council From: Marsha I. Grigsby, City Manager Date: September 19, 2013 Initiated By: Darryl Syler, Fleet Manager Michelle Crandall, Assistant City Manager Re: NAPA/IBS Information Update Summary Memo In May of this year, the City began contracting with NAPA Genuine Auto Parts /Integrated Business Solutions (IBS) to operate a "parts store" within the Fleet Management building. Genuine Parts Company, the parent company of NAPA, is engaged in the distribution of automotive parts, industrial replacement parts, office products and electrical /electronic materials. NAPA Auto Parts /Integrated Business Solutions has been providing successful in -house IBS operations to governmental facilities for 19 years. With an extensive network of local and national suppliers, regionally located distribution centers and 2,000 operations, geographically located across the United States, Canada and Mexico, NAPA is able to provide parts quickly and at a substantial cost savings. After only four months of experience with the in -house parts store, the City is already realizing cost savings and gains in efficiency as detailed below. Reduction in Administrative Procedures Previously, the City ordered parts from multiple vendors, resulting in multiple invoices. Under the NAPA contract, staff now has one invoice to process for each month for all automotive parts, with the exception of one vendor (Harley Davidson). Increase in Technician Efficiency Prior to pursuing a contract with NAPA, staff completed an analysis of time spent by the six Technicians and the Fleet Administrator researching, ordering and traveling for parts. On average each staff member was spending six hours /week on these activities. Now this is the responsibility of the on -site NAPA employee. NAPA also handles all vehicle warranty work, saving the Technicians additional time that was previously spent on administrative duties. Reduction in Vehicle /Equipment Down -Time The City's fleet management software allows for the tracking of all Technician vehicle servicing time. Since May, a 2% reduction in vehicle down -time has been realized. Reduction in Obsolete Parts With the assistant of NAPA, a complete inventory of parts was completed in April and many obsolete parts were returned to vendors or "traded" to NAPA for like parts. Moving forward, the City will no longer need to be concerned with obsolete parts due to the fact that all parts will be owned and stocked by NAPA, until purchased for use by the City. Memo re. Ordinance 109 -14 — 2015 Operating Budget November 12, 2014 Page 8 of 12 Parts Costs Savings Prior to pursuing a contract with NAPA, a cost comparison was completed of frequently used parts. This analysis examined what the City was paying for parts at that point in time compared to what the costs would be under the NAPA contract. More than 90% of all parts proved to be less expensive under the NAPA contract than what the City was currently paying. It should be noted that the majority of all parts were previously purchased at State contract pricing and NAPA was able to provide pricing lower than State contract. To date, staff estimates that a cost savings for parts of $7,200 has been realized. As the winter months approach, a time when more significant vehicle repair /maintenance is usually needed, an increase in this savings would be anticipated. Staff assumes, based on the first four months of savings, that the City will save approximately $25,000 — 30,000 on automotive parts each year. Looking forward, there are additional opportunities for savings Citywide. The Facilities Management Division will soon purchase a significant portion of parts and facility supplies through the parts store. Washington Township is also using the store to purchase some supplies /parts. Additionally, Staff has reached out to the Dublin City Schools to discuss the opportunity for the School's fleet operations to use the store. Other opportunities exist within Parks & Open Space and Engineering. These will be examined in the next few months. Staff will continue to keep Council updated as the City moves forward with this contract. Recommendation Information only. Should you have questions regarding this memorandum, please contact Darryl Syler at 410 -4757 or Michelle Crandall at 410 -4403. Memo re. Ordinance 109 -14 — 2013 Operating Budget November 12, 2014 Page 9 of 12 EXHIBIT B PROPOSED FOR 2015 Citywide Communications, Marketing & Government Relations Community Relations Administration Sandra Puskarcik Director Priorities - City Council Goals, City Strategic Focus Areas, City Manager, Community Relations Goal Management, Legal, Team Leadership, Brand Management, NIMS /Emergency Management, 270 -33 Communication Management, Work Experience Study - Employee Communications /Appreciation /Recognition, Government Affairs, Issues Management, Survey, Neighborhood Associations Relations and Communication, International and Ceremonial Protocol Casey Hoffman Administrative Assistant Administrative support for director relative to above goals and projects Clerical support for CR team Lauren McDonald Office Assistant/Community Relations Coordinator Employee Recognition & Engagement Assistant Ceremonial, Media and Marketing Events — Logistics, Operations, Implementation Media Tracking and Measurement, Merchandise /Ceremonial Gifting Photo Library, Administrative support as needed /assigned Communications Public Information, Communications, Marketing, Media Relations Sue Burness, Public Affairs Officer City Manager Bridge Street District/ Historic Dublin Development - Economic Development, Planning, Building Public Service - Engineering Corporate Relations and Communications; Dublin Chamber Communication Liaison Social Media Monitor of the Week Rotation Senior Public Information Officer Neighborhood /Resident Communication Police — Incident Response, NIMS /Emergency Management, Marketing /Communications Public Service - Parks & Open Space, Streets & Utilities Finance, Taxation Washington Township Communication Liaison Social Media Monitor of the Week Rotation PROPOSED - Public Information Officer Social Media Content Strategist and Coordinator Employee Communication, Recognition, Appreciation Human Resources, Healthy By Choice, Wellness Office of the City Manager, Volunteer Resources, Administrative Services, Fleet, IT Legislative Affairs, Community Relations Memo re. Ordinance 109 -14 — 2015 Operating Budget November 12, 2014 Page 10 of 12 Police /Safety Incident Response Primary Back -up Dublin Schools and Dublin Arts Council Communication Liaison Interns Two (12 - 20 hours /week with up to 35 hours /week in summer) Digital, Social, Visual, Video, Multi- Media, Photography Justin Quisumbing Digital Media Specialist Digital Properties including DubNet, 270- 33interchange.org Employee Communications & Engagement Visual Brand Standards, Graphics, Photography Social Media Design Strategist Bruce Edwards Digital Media Administrator Digital Properties including DublinOhioUSA.gov, dublinirishfestiva! org Digital Content Manager Brand Standards Graphic & Creative Manager, Photography Social Media Design Strategist Joe Fox, John Nichols DTV, Council meetings, It's Happening in Dublin, PSAs, promotional videos Education modules, Economic Development/Bridge Street marketing City -wide video production and creative Communications Consultants Nancy Richison Write /Research - Speeches, Scripts, Columns, Feature Articles emphasis on City Council and City Manager; (5.75 hours /week) Marie Keister Government Affairs, 270 -33 Interchange (5.75 hours /week) Bill Walker City -wide Graphics, Publication, Printing (10 hours /week) Anna Young City -wide Social Media (4 hours /month) Department/ Program Specific Media Relations /Social Media /Marketing /Promotions Mary Jo DiSalvo Event Administrator /Marketing Events Administration Sara O'Malley Event Marketing (part-time) Events Administration Kirk Fisher Marketing Administrator Recreation Services Consultants Sandy Blanquera /Nancy Richison DEC /Economic Development Memo re. Ordinance 109 -14 — 2015 Operating Budget November 12, 2014 Page 11 of 12 EXHIBIT C Public Affairs /Communications /Community Relations Department Comparisons City of Dayton Public Affairs Office • Director • Graphic Designer • Station Manager • Audio Visual Specialist • Social Media Specialist • Public Affairs Specialist • Administrative Assistant • Receptionist Other resources • Police PIO — new fulltime, reports to Chief, Public Affairs Director oversees messaging and branding • Website — outsource; do not have a webmaster on staff • Each department has an employee who is responsible for identifying and contacting Public Affairs for media /marketing /promotion needs and opportunities; this responsibility is not a primary function in other departments rather it is woven into a designated employee's responsibilities • Each department has a person who is responsible for submitting content for social media • The mayor and each commissioner have a dedicated legislative aide who fields media calls; the aide's name is on the news release as the contact person; Public Affairs writes the release with information provided by the aide City of Westerville Community Relations /Parks & Recreation Four Communication Officers • Responsible for city -wide communications including communications, community engagement, media relations, social media, marketing and promotions, photography /video Other resources • Website - outsourced with content from Community Relations and backend support from Information Systems Department. Note: Department- specific content is developed by designated department -level website administrators who have been trained on the site. Westerville uses tiers of editing and publishing access on the back end, augmenting control of content development and publication at the department level via custom approval mechanisms • Departments are responsible for planning their ceremonial and recognition events which usually occur through Parks & Recreation (ie park and pathway dedications); Community Affairs supports through marketing, promotion, scripting • Ceremonial gifting /recognition premiums are generally handled through the Clerk of Council or Economic Development Memo re. Ordinance 109 -14 — 2015 Operating Budget November 12, 2014 Page 12 of 12 City of Carmel, Indiana Community Relations • Director of Community Relations • 3 full time Community Relations Officers • 1 part time Community Relations Officer • 1 contract employee • 2 contract employees to assist with events Office of the City Manager City of Dublin Phoope: 614-410 Fax:b614- 410 -4490 43017-1090 To: Members of Dublin City Council From: Marsha I. Grigsby, City Manager Date: October 30, 2014 Initiated By: Angel L. Mumma, Director of Finance Memo Re: Ordinance No. 109 -14 - Adopting the Annual Operating Budget for 2015 Summary Ordinance 109 -14 authorizes the adoption of the 2015 Annual Operating Budget. City Council workshops to review the proposed budget are scheduled for Wednesday, November 5 and Wednesday, November 12 at 6:30 p.m. The complete schedule for all workshops is attached. Recommendation Staff recommends passage of Ordinance 109 -14 at the second reading /public hearing on December 8, 2014. Emergency action is requested at that time to provide that the ordinance is effective on January 1, 2015. If you have any questions, please do not hesitate to contact Angel Mumma at 614.410.4401. Office of the City Manager 5200 Emerald Parkway • Dublin, OH 43017 -1090 7c 4 ity of Dublin Phone: 614 - 410 -4400 • Fax: 614 - 410 -4490 To: Members of Dublin City Council From: Marsha I. Grigsby, City Manager Date: October 30, 2014 Initiated By: Angel L. Mumma, Director of Finance Re: 2015 Operating Budget Overview Summary Memo Per discussion with Council Member Chinnici- Zuercher, Finance Committee Chair, the overview information for the 2015 Operating Budget is not scheduled to be reviewed during the November 5, 2014 budget workshop (as was the case with the 2015 — 2019 Capital Improvement Program approved by Council in September). However, the overview materials have been prepared in a presentation format and included in your materials for your review. Staff will be available to respond to any questions during the budget workshops. In the meantime, if you any have questions, please contact Angel Mumma, Director of Finance at 410 -4401 (office) or 745 -9904 (cell). 10/29/2014 2015 Proposed Operating Budget Presentation Outline • Budget Preparation • Financial Management Policies & Guidelines • Operating Revenue • Income Tax Revenue • Non - Income Tax Revenue • Operating Expenditures • Budgeted Operating Revenues vs. Expenditures (historical and projected) • Actual Operating Revenues vs. Expenditures (historical and projected) 1 10/29/2014 2015 Proposed Operating Budget 2015 Proposed Operating Budget Overview a Factors Influencing the Preparation of the Operating Budget • Financial Management Policies and Guidelines a City Council Goals a Maintaining levels of service Implementation of the 1st year of the Capital Improvements Program (CIP) 2015 Proposed Operating Budget Financial Management Policies & Guidelines a Maintain targeted reserves Revenue projections a Current expenditures matched to current revenues Annual update of five -year CIP a Evaluate debt capacity and pay -as- you -go financing 2 10/29/2014 2015 Proposed Operating Budget Financial Management Policies & Guidelines Maintain targeted reserves • Provides financial flexibility • Allows City to manage unforeseen circumstances • Provides City with the ability to capitalize on opportunities • Considerations. • Cash flow /operating requirements • Historical knowledge of revenues & expenditures • Reliance on income tax 2015 Proposed Operating Budget Financial Management Policies & Guidelines Maintain targeted reserves • Established in the following funds. • General fund • Accrued Leave Reserve Fund • Capital Projects Funds (TIFs) • Water and Sewer Funds 3 10/29/2014 2015 Proposed Operating Budget General Fund Balance Compared to General Fund Expenditures 2015 Proposed Operating Budget General Fund Year -End Balance Compared to Target of 50% General Fund Expenditures ,$60 C - - -- o $50 $40 $30 $20j $10 1 T $o —Year -End Balance Target al Year -End Balance Expenditures* Percent 2008 $31,626,245 $52,882,620 59.8% 2009 $34,773,949 $53,605,030 64.9% 2010 $39,926,471 $52,580,723 75.9% 2011 $45,001,134 $54,349,386 82.8% 2012 $52,039,415 $56,242,629 92.5% 2013 $56,038,803 $56,454,574 99.3% 2014 Projected $56;957,482 $58,597,960 97.2% 2015 Proposed $53,171,433 $65,620,787 81.0% *Exdudes advances 2015 Proposed Operating Budget General Fund Year -End Balance Compared to Target of 50% General Fund Expenditures ,$60 C - - -- o $50 $40 $30 $20j $10 1 T $o —Year -End Balance Target al 10/29/2014 2015 Proposed Operating Budget Accrued Leave Reserve Fund • Match projected payouts with time as earned • 2015 projected year -end balance $813,379 • Estimated five -year payout - $876,650 • Goal of maintaining a five -year reserve level • Approximately 4.6 year reserve level anticipated at year -end 2015 • Significant amount of payouts in 2013, 2014 • Will monitor and adjust funding in 2016 if necessary 2015 Proposed Operating Budget Tax Increment Financing (TIF) Funds • Program future projects based on service payment projection • Consideration given to the issuance of debt - Revenue streams provides payment toward debt service • Timing on repayment of advances provides revenue stream to originating fund; Can be adjusted if necessary 5 10/29/2014 2015 Proposed Operating Budget Water & Sewer Funds City policy — Goal of maintaining system fund balances of 25% of system historical value As of 12/31"13: System Value Fund Balance 2013 Percentage Water $57,316,494 $12,012,716 21.0% Sewer $61,751,899 $6,396,498 10.4% Total $119,068,393 $18,409,214 15.S% Outstanding Advances - $2,314.750 (due to Water Fund) Including advances, total fund balance equals 17.4% of total system value 2015 Proposed Operating Budget Water & Sewer Funds City policy — Goal of maintaining system fund balances of 25 ° % of system historical value Projected fund balances looking forward 2014 e50 2015 est. 2016 est. 2017 est. 2018 est. 2019 est. Percentage Percentage Percentage Percentage Percentage Percentage Water 20.6% 21.6% 21.0% 21.4% 20.2% 20.5% Sewer 8.6% 6.8% 4.9% 2.7% 1.7% 2.0% 0 10/29/2014 2015 Proposed Operating Budget Revenue Projections ■ Conservative Philosophy • Current economic conditions /events • State of Ohio Budget impacts • Development activity ■ Historical performance ■ Alternative revenue sources /flexibility ■ Review revenue performance at regular intervals and make adjustments when warranted 7 10/29/2014 2015 Proposed Operating Budget Operating Revenue & Expenditures Incorporates revenues and expenditures from the following funds: • General • Street Maintenance & Repair • State Highway • Cemetery • Recreation • Safety • Pool • Hotel /Motel Tax • Enforcement & Education • Law Enforcement • Mandatory Drug Fine • Mayor's Court Computer • Wireless 911 8 10/29/2014 2015 Proposed Operating Budget Operating Revenue - $76,956,601 Represents a 7.7% Increase over 2014 Operating Budget r Income Tax 79.6% « Other Local Taxes 2.4% Intergovernmental Revenue 2.9% w Charges for Services 9.5% - Fines, Licenses & Permits 3.0% Interest Income 0.5% r Other Miscellaneous Revenue 2.1% 2015 Proposed Operating Budget Income Tax Revenue Income Tax Revenue e'� $81,650,000 75% to General Fund $61,237,500 (included as operating revenue) 25% to Capital Improvements Tax Fund $20,412,500 (excluded from operating revenue) 0 10/29/2014 2015 Proposed Operating Budget Income Tax Distribution* a Withholding 77.2% Net Profit 14.7% Individual 8.1% wool= 2015 Proposed Operating Budget Income Tax Revenue 2015 projected revenue - $81,650,000 Actual rev through Sep 30_2014 - $ 68.695.785 • Income tax revenues are up 9.4 over 2013 or $5,911,370 • Withholding up 10.5% over 2013 or $4,998,052 • Business net profits up 13.9% over 2013 or $1,305,178 • Individual returns down 7.0% over 2013 or $391,860 r go' 10 10/29/2014 2015 Proposed Operating Budget Income Tax Revenue H $90__ _ o $85 — - $80 - Z $75 — -- - $70 -- $65 — $60 - — - - $55 ± - - — - - -- - $50 4-- ��� mod° tioo1 ��� ti tio� tio�� tios� tio���oQ�o� tio ti . —Budgeted Revenue —Actual Revenue 2015 Proposed Operating Budget Non - Income Tax Operating Revenue Other Local Taxes • Hotel /Motel Tax Intergovernmental Revenues • Local Government Funds • Motor Vehicle License Fees & Gasoline Taxes Charges for Services • Fees and Charges • Sale of Fuel 11 10/29/2014 2015 Proposed Operating Budget Non - Income Tax Operating Revenue Fines, Licenses & Permits • Fines & Forfeitures • Licenses & Permits Other Revenues • Interest Income • Other 2015 Proposed Operating Budget Non - Income Tax Operating Revenue c $23 o $21 S $18 - -- - $ $15 $12 oo h 00 1 ooh �~0 0 1" X 1 1 ' X 1 11 'L 1. 'L 'L `Y 'L 'L 'L olaQio��' 1y�o -- Budgeted Non -Tax Revenue - , Actual Non -Tax Revenue 12 10/29/2014 2015 Proposed Operating Budget Total Operating Revenues in $85 $75 - - — -- - - - $65 — - $60 - - — $55 -- - $50 0` no e l -- Budgeted Revenue —Actual Revenue w 10/29/2014 2015 Proposed Operating Budget Operating Expenditures by Function - $78,500,252 Represents a 6.1% Increase over 2014 Operating Budget * Basic Utility Services 4.2% r Capital Outlay 1.3% Communtiy Development 8.8% a General Government 37.9% r Leisure Activities 25.3% d Public Health Services 0.6% r Security of Persons & Property 17.0% aaTransportation 4.9% 2015 Proposed Operating Budget Operating Expenditures by Type - $78,500,252 Represents a 6.1% Increase over 2014 Operating Budget d Salaries 40.3% .r i Benefits 15.6% Other Expenses 42.9% r Operating Capital 1.2% 14 10/29/2014 2015 Proposed Operating Budget Operating Expenditures Personal Services - Salaries / Wages Goal of providing high quality services efficiently and effectively 2011 Funded 2012 Funded 2013 Funded 2014 Funded 2015 Proposed Full Time 382 368 368 378 386 Part -Time 240 234 232 236 251 2015 Proposed Operating Budget Operating Expenditures Personal Services — Salaries i Wages Full -Time Staffing Changes Proposed for 2015 386 total full -time employees; increase of eight positions • Legislative Affairs • One additional Deputy perk of Council • Community Relations • One additional Public Information Officer • Taxation • New position -Assistant Director of Taxation (or similar title) • Reduction in Accounting Specialists from three to two 15 10/29/2014 2015 Proposed Operating Budget Operating Expenditures Personal Services — Salaries / Wages Full -Time Staffing Changes Proposed for 2015 (continued, ■ Planning • New position - Senior Project Manager • Reclassification — Zoning Inspector (from part-time to full -time) • Police • Two additional Police Officers • Two additional Communication Technicians • New position - Communication Manager ■ Dublin Community Recreation Center • Reduction of Custodian from six to five 2015 Proposed Operating Budget Operating Expenditures Personal Services - Salaries / Wages ■ Funding programmed for an overall adjustment of up to 2.5% for non - bargaining unit salaries • Incorporates wage increases for the following employees• • USW — Pursuant to contract • Up to 1% increase in 2014 depending on job classification • FOP — 2.5% • Bargaining with the FOP Ohio Labor Council (Communication Technicians) underway in mid- November 16 10/29/2014 2015 Proposed Operating Budget Operating Expenditures Personal Services - Employee Benefits • Ohio Public Employees Retirement System (OPERS) • Employees contribute 10% of wages • City contributes 14% of wages • Ohio Police & Fire Pension Fund (OP &F) • Employee contributes 10.75% of wages • City contributes 19.5% of wages • City contribution based on Ohio Revised Code 2015 Proposed Operating Budget Operating Expenditures Personal Services - Employee Benefits • Participation of all City employees in the Consumer Driven Health Plan HSA • City's contribution to HSA is based on Healthy By Choice (HBC) participation • Additional financial contributions to HSA by City based on meeting key health targets 17 10/29/2014 2015 Proposed Operating Budget Operating Expenditures Personal Services — Employee Benefits • Funding level for employee medical, dental, and vision benefits Single $8,712 Family $19,475 Increase of approximately 30% over 2014 funding level as a result of: • Increased number of covered lives • Increased number of large claimants • Lowering of 2014 funding level as a result of healthy fund balance in the Employee Benefits Self- Insurance Fund 2015 Proposed Operating Budget Operating Expenditures Employee Benefits Self- Insurance Fund Balance as of December 31 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $5D0,000 i 18 10/29/2014 2015 Proposed Operating Budget 2011 2012 2013 Operating Expenditures Budget $65,095,099 $66,678,690 ;68,104,940 Non - Personal Services Expenditures $74,015,930 $78,500,252 Actual' $66,398,489 $69,360,616 2011 2012 2013 2014 Projected 2015 Proposed Overtime' $641,903 $794,251 59S9;809 $1,126,985 $1,130,260 Conference & $213,692 $287,938 Mileage• $279,972 $375,480 $565,793 Professional $4,097 324 $3,856,366 Services* $3,980,725 $4,720,185 $5,260,591 *While not traditionally included in Operating Expenditures, Water, Sewer and Self- Insurance Funds have been included 2015 Proposed Operating Budget Total Operating Expenditures 2010 2011 2012 2013 2014 Projected 2015 Proposed Budget $65,095,099 $66,678,690 ;68,104,940 $71,235,840 $74,015,930 $78,500,252 Actual' $66,398,489 $69,360,616 $69,396,768 $70,903,192 $72,408,090 Difference $1,303,390 ;2;681,926 $1,291,828 <$332,648> <$1,607,840> "Includes encumbrances 19 10/29/2014 2015 Proposed Operating Budget Comparison of Budgeted Operating Revenues and Expenditures H $85 - - - -- o $80 - -- -- - - -- $75 T - - - - -- - Z $70 + - - - - - - - $65 - �- - - - $60 + - - $55 - $50 } - $45 + - - -- - $40 -- -- - - - - 2007 2008 2009 2010 2011 2012 2013 — 2014 2015 Proposed —Revenue °!Expenditures *Budgeted expenditures do not include encumbrances 20 10/29/2014 2015 Proposed Operating Budget Comparison of Actual Operating Revenues and Expenditures $90 $80 - - - g $70 $60 - $ -- $40 i - 2007 2008 2009 2010 2011 2012 2013 2014 2015 Projected Proposed — Revenue -- Expenditures `Actual expenditures do include encumbrances MI City Council Review of the Proposed Operating Budget for 2015 Agenda November 5, 2014 (Meeting to begin at 6;30 pm.) Estimated Time Department/ Division Tab /Budget Page Development 6:30 p.m. Economic Development General Fund 3 -61- 3 -64 6:40 p.m. Building Standards General Fund 3 -65 - 3 -70 6:50 p.m. Planning General Fund 3 -71- 3 -74 Public Service 7:00 p.m. Office of the Director General Fund 3 -41- 3 -44 7:10 p.m. Parks and Open Space General Fund 3 -57 - 3 -60 Cemetery Fund Special Revenue Funds 4 -13 - 4 -16 Hotel -Motel Tax Fund - Public Art Special Revenue Funds 4 -41- 4 -44 7:20 p.m. Engineering General Fund 3 -51- 3 -53 Utilities / Repairs & Maintenance General Fund 3 -54 - 3 -56 State Highway Fund Special Revenue Funds 4 -9 - 4 -12 Water Enterprise Funds 7 -5 - 7 -6 Sewer Enterprise Funds 7 -11- 7 -12 Transportation Signal & Street Lights Special Revenue Funds 4 -5 - 4 -8 7:30 p.m. Street and Utilities Operations Solid Waste General Fund 3 -45 - 3 -50 Street Maintenance Special Revenue Funds 4 -1- 4 -4 Water Enterprise Funds 7 -1- 7 -2 Sewer Enterprise Funds 7 -7 - 7 -8 7:40 p.m. Office of the City Manager General Fund 3 -4 - 3 -8 Miscellaneous Accounts /Contingencies General Fund 3 -9 - 3 -12 7:50 p.m. Legal Services General Fund 3 -21- 3 -24 8:00 p.m. Community Relations General Fund 3 -17 - 3 -20 Merchandising Fund Enterprise Funds 7 -13 - 7 -16 City Council Review of the Proposed Operating Budget for 2015 Agenda November 12, 2014 (Meeting to begin at 6:30 pm) Estimated Time Department/ Division Tab /Budget Page Administrative Services 6:30 p.m. Fleet Management General Fund 3 -75 — 3 -78 6:40 p.m. Information Technology General Fund 3 -79 — 3 -82 6:50 p.m. Court Services General Fund 3 -83 — 3 -86 Records Management General Fund 3 -87 — 3 -90 Court Computer Fund Special Revenue Funds 4 -45 — 4 -48 7:00 p.m. Facilities General Fund 3 -91— 3 -94 DCRC Facilities Special Revenue Funds 4 -25 — 4 -28 7:10 p.m. Volunteer Resources General Fund 3 -95 — 3 -98 7:20 p.m. City Council General Fund 3 -1— 3 -2 Boards and Commissions General Fund 3 -3 7:30 p.m. Police Special Revenue Funds 4 -57 — 4 -64 Education and Enforcement Special Revenue Funds 4 -65 — 4 -68 Law Enforcement Trust Special Revenue Funds 4 -69 — 4 -72 7:40 p.m. Events Administration Special Revenue Funds 4 -33 — 4 -40 7:50 p.m. Recreation Services Recreation Special Revenue Funds 4 -17 — 4 -20 Community Recreation Center Special Revenue Funds 4 -21— 4 -24 Swimming Pool Fund Special Revenue Funds 4-29 — 4 -32 8:00 p.m. Human Resources General Fund 3 -13 — 3 -16 Employee Benefits Self- Insurance Fund Internal Service Funds 8 -1— 8 -4 Workers Compensation Self- Insurance Fund Internal Service Funds 8 -5 — 8 -8 8:10 p.m. Finance Office of the Director General Fund 3 -25 — 3 -27 Procurement General Fund 3 -28 — 3 -30 Taxation General Fund 3 -37 — 3 -40 Hotel -Motel Tax Fund Special Revenue Funds 4 -41— 4 -44 Transfers and Advances General Fund 3 -31— 3 -32 Miscellaneous Accounts General Fund 3 -33 — 3 -36 Permissive Tax Fund Special Revenue Funds 4 -49 — 4 -52 Accrued Leave Reserves Special Revenue Funds 4 -53 — 4 -56 Wireless 9 -1 -1 Special Revenue Funds 4 -73 — 4 -76 Debt Service Debt Service Funds 5 -1— 5 -4 Water Debt Enterprise Funds 7 -3 Sewer Debt Enterprise Funds 7 -9 Fiduciary Fiduciary Funds 9 -1— 9 -2 8:20 p.m. Capital Improvements Program Capital Project Funds 6 -1— 6 -10 Parkland Acquisition Fund Capital Project Funds 6 -11— 6 -12 City of Dublin Emerald Parkway Phase 8 2015 Operating Budget City of Dublin, Ohio Adopted by Ordinance No. 109 -14 Community Gardens Outdoor Exercise Equipment Ci of Dublin tY THIS PAGE LEFT BLANK INTENTIONALLY 1 City of Dublin 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO TABLE OF CONTENTS GENERAL OVERV City Manager's Budget Message 1 -1 Mission Statement 1 -9 GFOA Distinguished Budget Presentation Award - 1 -10 List of Officials 1 -11 Dublin City Council Goals 1 -12 Dublin Community Profile 1 -15 Demographic and Economic Statistics 1 -17 Form of Government and City Organizational Structure 1 -18 Functional Organizational Chart 1 -19 Staffing Comparison by Function 1 -21 Full -Time Staffing by Work Unit 1-22 Relationship between Funds and City Work Units 1 -23 FINANCIAL OVERVI Financial Management Policies 2-1 Accounting and Fund Structure 2-3 Budget Procedures 2 -6 Timeframes for 2015 Operating Budget 2-8 Summary of All Funds 2-9 Revenue Projections for 2015 2 -11 Revenue Comparisons - All Funds 2 -18 Revenue Comparisons - General Fund l 2 -19 Expenditure and Budget Summary (Recap of 2015 Requests) 2 -20 Expenditure and Budget Summary - General Fund 2-22 Revenue and Expenditure Summary 2-23 Comparison of Operating Revenues and Expenditures 2 -28 2015 Appropriations Summary by Expenditure Category - All Funds 2 -29 2015 Appropriations Summary by Expenditure Category - General Fund 2 -30 Debt Administration 2-31 2015 Debt Service Schedule 2 -33 GENERALFUND Clty Council 3 -1 Boards and Commissions 3-4 Office of the City Manager 3 -5 Miscellaneous AccountsfContingencies 3 Human Resources 3 -13 Community Relations 3-17 Legal Services 3 -21 Finance Office of the Director of Finance 3-25 Procurement 3 -28 Transfers and Advances 3 -31 Miscellaneous Accounts 3 -33 Taxation 3-37 2015 OPERATIN4 3 BUDGET - CITY OF DUBLIN, OHIO TABLE OF CONTENTS Public Service Office of the Director of Public Service 391 Solid Waste Management 3 -45 Engineering 3.51 Miscellaneous Accounts (Utilities / Repair & Maintenance) 3 -54 Parks and Open Space 3 -57 Development 4-13 Office of the Director of Economic Development 3 -61 Building Standards 3 -65 Planning 3-71 Administrative Services 425 Fleet Management 3 -75 Information Technology 3-79 Court Services 3 -83 Records Management 3 -87 Facilities 3 -91 Volunteer Resources 3 -95 SPECIAL REVENUE FUNDS Public Service Street and Utilities Operations 4-1 Engineering (Transportation Signals and Street Lights) 4-5 Highway Maintenance (Engineering) 4-9 Cemetery Maintenance 4-13 Recreation Services 4-17 Community Recreation Center 4-21 Public Service Community Recreation Center - Facilities 425 Recreation Services Dublin Municipal Pools 4-29 Events Administration 4-33 Mayor's Court Computer Fund /Court Services 4-41 Permissive Tax Fund 445 Hotel /Motel Tax Fund 4-49 Office of the City Manager/Taxation Accrued Leave Reserve Fund 4-53 Police Safety /Communication 4-57 Education and Enforcemient Fund 4-65 Law Enforcement Trust Fund 4-69 Wireless 9 -1 -1 473 DEBT SERVICE FUNDS General Obligation Debt Service Fund 5 -1 Special Assessment Debt Service Funds 5 -3 Capital Improvements Tax Fund 6-1 Parkland Acquisition Fund 6 -11 2015 OPERATING. BUDGET - CITY OF DUBLIN, OHIO TABLE OF CONTENTS ENTERPRISE FUNDS Water Maintenance Fund 7.1 Street and Utilities 7 -2 office of the Director of Finance 7-3 Engineering 7 -5 Sewer Maintenance Fund 7 -7 Street and Utilities 7 -8 Office of the Director of Finance 7-9 Engineering 7 -11 Merchandising Fund 7 -13 INTERNAL SERVICE FUNDS Employee Benefits Self- Insurance Fund 8-1 Workers Compensation Self - Insurance Fund 8-5 FIDUCIARY FUNDS Income Tax Revenue Sharing Fund 9 -2 Dublin Convention and Visitors Bureau fund 9-2 Agency Fund 9 -2 GLOSSARY OF TERMS 10 -1 THIS PAGE LEFT BLANK INTENTIONALLY 1 City of Dublin p C) 3 fD W 0 G N G N City of Dublin December 8, 2014 office of coy Manage, Dear Members of City Council and Clbzens of the City of Dublin, 3100 Emerald Parkway Oubl , Ohla 43017 I am pleased to present to you the Administration's 2015 Operating Budget for review wwPa s,a.4ro,aaoo and consideration. This budget was developed In accordance with the City Charter, the www.aubbnmuora.go+ annual budget calendar, the stated financial management policies and guidelines of the Qty, and City Council's adopted goals. This budget, like preceding year's budgets, continues to recognize the external economic conditions that demand conservative approaches to managing expenses while continuing to deliver high quality services to residents and corporate citizens. A key indicator of the City's flnancial strength is the General Fund balance. Each year, a primary focus of the budget process has been to ensure that sufficient fund balances are available to provide necessary funding for unanticipated needs or opportunities and to ensure satisfactory cash flow. As a result, the City has implemented a practice of targeting a General Fund year -end balance of at least 50 percent of the General Fund expenditures, including operating transfers. The General Fund balance, as a percentage of expenditures and operating transfers, has increased over the past five years from 64.9% in 2009 to 99.3% in 2013. As a result of an Increase in income tax revenues in 2014, the fund balance is projected to be 97.2% or $56.96 million at year -end 2014. This level of reserve Is looked upon extremely favorably by the rating agencies and has been highlighted by both Moody's Investors Service and Fitch Ratings as a rationale for the City's Aaa /AAA bond rating, the highest rating available from both agencies. With income tax codlections representing the City's most significant revenue source, the financial health of the City is reflective of the health of the City's corporate residents, as employee withholding taxes generally represent over 80% of the total Income tax receipts;. Through the third quarter 2014, total income tax collections were up 9.4% as compared to collections through the third quarter 2013. This Increase Is due, in large part, to an increase In withholding, which have increased nearly $5 million in 2014. Continuing with our conservative approach to budgeting, the Administration has projected the total Income tax revenues for 2014 will be up 5.5% as compared to the total income tax revenues for 2013. While our 2014 income tax revenue has exceeded expectations, we are ever cognizant of the volatility in this revenue stream. In estimating income lax revenue for 2015, Staff have taken Into consideration the loss of two large employers - Cellco Partnership (Verizon Wireless) and Nationwide Mutual Insurance Company. The movement of these two employers to neighboring communities reinforces the need for conservative revenue projections, It is estimated that 2015 income tax revenues will decrease 5.7% from the revised 2014 projected income tax revenues, The City of Dublin operates from and administers several different types of funds, including the General Fund, special revenue funds, debt service funds, capital project funds, capital construction funds, enterprise funds, internal service funds, and fiduciary funds. While the General Fund is the City's most prevalent, in order to provide our stakeholders with a concise depiction of operating revenues and expenditures, staff 1 -1 has combined revenue and expenditures from a number of funds to reflect total operating revenues and expenditures. The following funds are included: • General • Hotel /Motel Tax • Street Maintenance and Repair • Enforcement and Education • State Highway Law Enforcement • Cemetery Mandatory Drug Fine • Recreation Mayor's Court Computer • Safety Wireless 911 • Pool Given the City's dependency on income tax revenues, the philosophy of conservatively estimating revenues has been followed over the years because of the limited control the City has over revenues. Operating revenues have continued to exceed the amount budgeted. In 2014, the estimated operating revenues are projected to be $83.65 million, which represents a 16.7% increase over 2014 budgeted revenues. In addition to the increase in income tax revenue, this Increase is attributable to an increase In revenue from charges for services, licenses and permits, parks and recreation, and special event revenue. In 2015, operating revenues are projected to be $76.96 million, which represents a 7.3% Increase over 2014 budgeted operating revenues. Operating Revenues (in millions) 2010 2011 2012 2013 2014 2015 ProjMe d Pro posed Budgeted $60.75 $62.84 $65.87 $69.10 $71.70 $76.96 Revenues Actual $71,30 $75.67 $80.23 $83.65 The 2015 Operating Budget reflects funding requests totaling $78.37 million In operating expenditures. This represents a 5.9% increase compared to the 2014 Operating Budget. Operating Expenditures (in millions) 2010 2011 2012 2013 2014 2015 Projected Proposed Budgeted $65.10 $66.68 $68.10 $71.23 $74.01 $78.37 Expenditures' Actual $63.60 $64.67 $65.88 $67.14 $72.41 Expenditures Actual $3.07 $4.69 $3.52 $3.76 Encumbr ' Dori not Indude encumbrances canned foiwani. ' Indudes anticipated encumbranres. 1 -2 The City's strong tax base and conservative budget philosophy have resulted in operating revenues exceeding operating expenditures for many years. In 2014, the actual operating revenues are expected to exceed the operating expenditures by approximately $11.25 million. While the 2015 estimated operating expenditures exceed the 2015 estimated operating revenue, it is anticipated the difference or the "gap" at the end of the year will likely be Mess than projected or what typically has occurred is the operating expenditures will actually be less than the operating revenue. Should expenses exceed revenue, existing fund balances will be used to offset the difference, For this reason, the Administration maintains that the 2015 Operating Budget is balanced. $85.00 0 E $80.00 $75.00 $70.00 $65,00 $60.00 $55.00 $50.00 2010 21011 2012 j Operating Expenditures r0perating Revenue 2013 2014 2015 Projected Proposed From the standpoint of maintaining a sufficient level of reserves, If the operating revenues and operating expenditures in 2015 are consistent with the budgeted amounts, the 2015 General Fund year -end balance is projected to be approximately 81.0% of the 2015 General Fund expenditures and operating transfers, exceeding the 50% target balance by $20.36 million. High quality services are a community hallmark of Dublin. To provide those services to our residents in the most efficient and effective manner, It is essential for the Administration to maintain appropriate staffing levels given the changing needs of the community. With a number of staffing changes proposed, the 2015 Operating Budget reflects funding for 386 full -time employees — an Increase of eight employees over the 2014 authorization level. As the largest suburb In central Ohio, Dublin Is recognized as one of the safest, with the lowest crime rate of the suburban communities. This has been accomplished with staffing levels of sworn officers similar to those In place 15 years ago. As our population has Increased, the'face of crime' has changed as well. In order to keep up with these changes, the administration is recommending the hiring of two additional police officers. The hiring of these two officers Is part of a phase request that will, If approved each year, provide up to ten additional police officers over the next flve years. During this same period of time, the Administration anticipates the retirement of seven sworn personnel, which provides the opportunity to continually evaluate and adjust staffing levels. The City is proud of the partnerships that have ensued as a result of the establishment of the Northwest Regional Emergency Communication Center ( NRECC). Formed in October 2013, the NRECC is the primary public safety dispatdi center for tie City of Dublin, City of Hilliard, Washington Township and Norwich Township. From July 1, 2013 through June 30, 2014, the City facilitated neatly 66,000 traffic, fire, EMS, and mutual aid calls for the participating entities. Having now completed one full year providing these services to neighboring jurisdictions, we are requesting the addition of two Communication Technicians 1 -3 and one Communication Manager. These additions will help ensure that the first point of contact for public safety calls, including 911 calls planed from wireless phones throughout northwest Franklin County, will continue to be answered with the highest level of service. Furthermore, it will minimize the amount of time Communication Supervisors will need to spend performing dispatching functions and allow them to focus their efforts on supervisory tasks such as quality assurance reviews, complaint investigations, and policy development and training. The costs of these additional positions will be shared with the partners of the NRECC. Timely and accurate communication with our residents, corporate citizens, visitors, investors, and the media continues to be a priority, especially given the significant changes that will be occurring throughout our community over the next few years. The mode In which our stakeholders obtain their Information is frequently changing, with social media such as Facebook, Unkedln, and Twitter becoming more relied upon over traditional sources such as television and newspaper. Within the Community Relations Division, an additional Public Information Officer (PIO) Is being requested; returning the staffing level back to the level it was in 2009. This Individual will be the serial media content strategist and coordinator. Additionally, this individual will be responsible for employee communication, recognition and appreciation which has been identified as a priority in the Novak Group's Work Experience Study. The PIO also will provide support to many internal City departments /work units including Human Resources, Legislative Affairs, Office of the City Manager, Volunteer Resources, Administrative Services, Fleet Management and Information Technology. Within Taxation, funding for an Assistant Director of Taxation (or similar title) Is being requested. This position will support the Director of Taxation in day - today oversight of the collection of income tax revenues, implementation of anticipated changes to the income tax code, as well as provide assistance in auditing more complex returns. Furthermore, as retirements within Taxation are anticipated over the coming years, the hiring of this position will provide some succession planning In order to ensure continuity In collection of this vital revenue stream. If this position is approved, staff would recommend the reduction in the number of Accounting Specialists from three to two (which is the current staffing level as a result of a vacancy). Within the office of Legislative Affairs, funding for an additional Deputy Clerk of Council is recommended. This Individual will assist in the day -to -day operations of the department and will be available as back -up in the Clerk of Council's absence. Within Planning, staff Is proposing the addition of a Senior Project Manager position to carry out specialized planning projects throughout the City, Additionally, staff is recommending the reclassification of the Zoning Inspector from a part-time to full -time position. The Department of Public Service was re- established In 2014 and throughout the year, the Director has been reviewing processes, functions and positions. As a result of those reviews, we have incorporated within the 2015 Operating Budget a number of reallocations, which move employees from one work unit to another. These reallocations InClUde: • Operations Administrator from Street and Utilities Operations to the Public Service Department Office of the Director, reporting to the Infrastructure Asset Manager Engineer to assist with asset management • Office Assistant II from Street and Utilities Operations to Engineering • Engineering Project Inspector from Engineering to the Public Service Department Office of the Director to assist with inventorying and routine condition assessments of the City's transportation and utility assets. • Maintenance Workers within the Sign Shop from Engineering to the Street and Utllibes Operations 1 -4 Nong with the above mentioned reallocations, Engineering is being reorganized with several goals in mind, Including: emphasizing the maintenance of our existing assets; creating a separate and dedicated work group focused on utilities and one focused on development; and creating a supervisor responsible for construction management and planning and managing the work of the Engineering Project Coordinators and Engineering Project Inspectors. These changes are expected to Improve communication and flow of information. These changes do not increase the number of full -time staff within the Department of Public Service. The 2015 Operating Budget reflects funding for 250 full -time equivalent (FTE) part -time and seasonal positions, which is an increase of six over the current staffing. The changes Include: • The addition of two Interns within Engineering • The reduction of one part-time Zoning Inspector, which has been reclassified as a full -time position • The addition of one Intern for Information Technology (support services area) • The addition of one part-time employee within Volunteer Resources • The addition of one part-time employee within Recreation Services • The addition of one part-time employees within the Community Recreation Center • The addition of one Intern within Events Administration The budget provides for an overall increase of up to 2.5% for non - bargaining unit salaries. Additionally, it incorporates the negotiated wage Increase for employees covered by the Fraternal Order of Police and the United Steelworkers of America labor contracts. The collective bargaining agreement with the Fratemal Order of Police — Ohio tabor Council, Inc. (Communications Technicians) expires December 31, 2014. Bargaining with this group Is undervray with the expectation that a new contract will be in place by January 1, 2015. The 2015 Operating Budget also appropriates funds to implement the first year of the five -year Capital Improvements Program (CIP), funds to implement a phase of a major, multi-year project, and funds for non -major capital expenditures, which include those of a continuing nature. Capital Improvements funded from the Capital Improvements Tax Fund include the realignment of Riverside Drive, additional Improvements to Coffman Park and construction of shared -use paths along Dublin Road South and Glick Road. Other capital Improvements programmed for 2015 from Tax Increment Financing (TIF) funds include the construction of Phase II of John Shields Parkway, construction of a roundabout at Riverside Drive and S.R. 161, intersection Improvements to Sawmill Road and Hard Road, Phase 1 improvements to the I- 270/U5 33 Interchange, and the development of the Riverside Park. The maintenance of the City's existing infrastructure is equally important. For this reason, significant funding has been programmed In the 2015 Operating Budget to ensure that City facilities, roadways, pedestrian tunnels, guardrails, waterlines and sewer lines remain in excellent condition. Details of the 2015 capital Improvements are included under the `Capital Project Funds'tab of the budget The goals of City Council continue to guide the actions of the Administration. The budget development was driven by the five strategic focus areas and goal statements adopted by City Council in 2014. Focus Areas • Fiscal Health B Economic Vitality • Livable, Sustainable and Safe • Civic Engagement • Public Services and Infrastructure • Smart, Customer - focused Government 1 -5 Programs that will be undertaken In 2015 to support the goal statements include the following: • Engaging leaders of business government and education systems to better understand business needs, challenges and oppnrtunib'es to optimize Dubiin's business climate — The Administration continues to actively engage Dublin businesses to develop relationships, understand needs and gain Insights on future plans. Many venues have been created to accomplish this to Include: one - on-one visits Including Invitations to Council to attend and or arrange their own visits; developing plans to Include Council on engagement missions with businesses, Industry sectors and site consultants; leveraging relationships and activities of the Chambers of Commerce (Dublin, Columbus and foreign chambers); Business Appreciation Week; Memorial Tournament and Villa; evening at the Irish Festival; co- sponsoring and hosting events; economic development forums (i.e. DEC, TechDEC, ]ASCO, ICF, TIEOhio); real estate /developer engagements; Columbus2020 events; TechColumbus events; new business ground breekings /openings; and workforce engagements. Business industry cluster discussions between individual businesses and Battelle are underway. Economic Development Is conducting a complete inventory and assessment of its programmatic offerings with the assistance of Battelle to determine what is working well, what isn2 working well and what, if any, new focus areas should be considered. Funding has been programmed in 2015 to facilitate the continuation of these activities. • Identify, nurture and build upon the quailbes of Dublin Mat attract, retain, create a sense ofpdde andbond res/dentsandbunnesses to the community— Building relationships and engaging Dublin's companies are the key to success In bonding businesses to the community. The City's marketing efforts which focus on creating a sense of place and belonging by recognizing companies will continue with the Where Champions Reside and Our Brands Speak for Themselves series. These print and digital ad series feature prominent and interesting leaders of Dublin businesses whose brands are recognized worldwide. Social Interaction and the relationships that are built at events such as the Memorial Tournament and Irish Festival continue to be effective ways to promote our community and its amenities. Staff also encourages Dublin companies to seek membership in the Dublin Chamber of Commerce, participate In volunteer activities and local service organizations as a way to help rootthe company, its leaders, and employees to the Dublin community. • 21 Century Learning Environment —The Administration remains engaged with community partners, Including the Columbus Metropolitan Library, Dublin City Schools (through their STEM [Science, Technology, Engineering and Math] Initiative), and Columbus2020, along with higher education Institutions such as Ohio University and Columbus State, to focus on meeting future workforce development needs within Dublin. The Dublin branch of the Columbus Metropolitan Library provides a tremendous community benefit. As the Bridge Street District redevelops, staff remain committed to working with the Library to ensure the new Dublin branch is a relevant part of the District, creating a destination for residents and visitors alike. • Bridge Street DisMd— Staff continue to work with private developers in bringing to fruition the mixed -use, walkable neighlborhoods so desired within the Bridge Street District. 2015 will be a transformational year for the District as major transportation projects commence, including the construction of the Riverside Drive /S.R. 161 roundabout and the realignment of Riverside Drive, while others projects started In 2014 are completed, including John Shields Parkway Phase I, from Tuller Ridge Drive to Mooney Street, and the Dale Drive/Tuller Road connector. Construction of other roadways essential ins establishing the grid system for the District will begin as development occurs within the area. 1 -6 Brand recognition —In 2015, staff will continue building upon the momentum generated by our third party validation campaigns, which positions Dublin as a leader with national and International recognition and takes our brand alignment to a next level with our employees through key messaging and aligned service standards. Internally, our enhanced communicatlon, appreciation and engagement efforts reflect our brand attributes Including professionalism, friendliness and accountability. Externally, new efforts include Why Dublin 2.0 — a multidimensional campaign expansion of the Why Dublin? video campaign that began in 2014. The goal is business retention and expansion highlighting Dublin's value and benefits for the business and employees. The campaign will be digital and print, while providing tools and a platform for relationship building. We are proud our economic development marketing efforts received the Excellence In Economic Development Marketing Award by the Ohio Economic Development Association at Its 2014 Annual Summit. Our combined digital /social /mobile efforts have multiplied significantly and are being followed and shared by regional influencers including print media and local network stations. • Creation ofa gathering place where the Dublin commundycan celebrate creativityin both personal and shared experiences of the arts— Staff will continue working with Ohio University, who has expressed interest in establishing a resident professional theater company with a permanent home in Dublin. This desire Is being considered as the City embarks on a performing arts center feasibility study, of which the results are anticipated In mid -2015. • CompebVive office space —Three key Initiatives are underway and will be completed in 2015. These include ongoing deployment of a 100 gigabit dubtlNK research and education backbone; analysis of office buildings relative to parking ratios; the evaluation and potential implementation of an Environmental Special Improvement District (ESID). Other areas to be assessed will Include amenities and signage. Economic Development staff will continue to work aggressively on retention, expansion, attraction, creation and workforce efforts. • Future needs of aging residents to ensure they remain active and engaged community members — An internal staff working group was recently formed to begin the development of an'Aging In Place' Strategic Plan. Three subcommittees will be established which will Identify current and future needs of Dublin's senior population in a variety of service areas. It is anticipated that a survey and /or focus groups will likely occur in 2015 which will provide Information from residents and other organizations that provide services to or are Impacted by this segment of the Dublin population. • Partnerships which would 1`adiitaM a shared vision and master plan for the US 33 Condor— In 2015, staff will continue wonting with Columbus 2020, and economic development staff from Union County and the City of Mairysville to coordinate a more focused effort on advocating the US 33 corridor. Outreach efforts will provide information about what companies are looking for and how the jurisdictions can better prepare to attract, retain and expand businesses along the corridor. The Administration is committed to meeting the goals established by City Council and to ensure that high quality services remain a community hallmark. The 2015 Operating Budget allocates resources recognizing these commitments while exercising strong fiscal responsibility demanded, and deserved, by the community. Respectfully submitted, `tea 4114 14 Marsha I. Grigsby City Manager 1155 THIS PAGiE LEFT BLANK INTENTIONALLY 1 City of Dublin M. 2015 OPERPiTING BUDGET -CITY OF DUBLIN, OHIO City of Dub1h 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 standlards 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. 1 -9 I il GOVERNMENT (FINANCE OFFICERS ASSOCIATION Distinguished Budget Presentation Award PRESENTED TO City of Dublin Ohio Forthe Fiscal Year Beginning January 1, 2014 Ex urive Oimtor The Government France Officers Association of the United Slates and Canada (GFOA) presented an Award for Distinguished Budget Presentation to the City of Dublin for its annual budget for the fiscal year beginning January 1, 2014. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan and as a communication device. The award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to the GFOA to determine its eligibility for another award. 1 -10 2015 OPERATINNG BUDGET - CITY OF DUBLIN, OHIO 2015 OPERATING BUDGET CITY OF DUBLIN, OHIO City Council (Michael H. Keenan, Mayor Richard S. Gerbelr, Moe — Mayor Greg Peterson Marilee Chinnici- Ruercher John G. Reiner Tim Lecklider Amy J. Salay Clerk of Council - Anne Clarke City Administration City Manager — Marsha I. Grigsby Assistant City Manager Michelle Crandall Director of Development Dana L. McDaniel Director of Public Service Megan O'Callaghan Director of Finance Angel L. Mumma Chief of Police Heinz W. VonEckartsberg 1 -11 2015 OPERATING BUDGET — CITY OF DUBLIN, OHIO Dublin City Council Goals On June 9, 2014, City Council adopted Resolution 43 -14, a statement of strategic focus areas for the City of Dublin and goals related to key elements of those areas. These goals are grouped into five 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 a 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 2015 Operating Budget, each City division will use these goals as guidance for operational priorities for 2014. Although not always reflected as specific budget Items in the operating and /or capital improvement budgets, the daily functions and activities of all operating units are closely aligned with these goals, and, as such, are important to highlight as part of the overall budget document. Strategic Focus Areas: 1. Fiscal Health & Economic Vitality The City ensures its financial security through the implementation and coordination of sound fiscal policies; carefully balanced land planning reflecting sound land use principles; forward investing in infrastructure development; and a continuous focus on successful economic development programs. 2. Liveable, Sustainable and Safe Po /icr The City supports a Liveable, Sustainable and Safe community by encouraging community pride and facilitating a high level of quality of life for citizens by planning and emphasizing public safety, innovative programs and extraordinary amenities. 3. Civic Engagement pn6cv.. The City creates a participatory environment for the active engagement of residents and community stakeholders by promoting proactive and ongoing communication; providing opportunities for citizens to utilize their talents and skills to benefit the community; and encouraging citizen education and interactions with the City and other organizations in order to foster pride and ownership in the community. 4. Public Services and Infrastructure Po /icv.• The City provide appropriately designed, well maintained and robust public infrastructure systems. Additionally, the City provides exemplary public services delivered in a manner to ensure an extraordinary quality of life. Infrastructure and services are provided in a cost - effective manner to meet: the needs and expectations of residents, businesses, visitors and other stakeholders. These systems and services are created and implemented through a process of thoughtful prioritization with broad community input. 5. Smart, Customer - focused Government Po /icr The City maximizes its financial and human resources to execute the responsibilities of local government and to achieve established goals. The City is accountable and responsive to the needs and the desires of the community by employing performance -based management systems; evaluating best practices of other high - performing organizations; and working collaboratively with other public entities to provide efficient, responsive and innovative local government, including when appropriate, a focus on shared -service delivery and strategic partnerships. 1 -12 2015 OPERATING BUDGET — CITY OF DUBLIN, OHIO 2014 -2015 Goals: 1. Engage leaders of business, government and education systems to better understand business needs, challenges and opportunities to vocational schools, higher education, and private learning centers to provide local and perspective business and industry clusters with a relevant and ready workforce. Partner with local education and business leaders to develop programs to meet the needs of industry, with the objective of growing existing businesses as well as attracting new businesses to the City. Continue to focus on and pursue international opportunities that support the attraction, growth and development of businesses. 2. Identify, nurture and build upon the qualities of Dublin that attract, retain, and create a sense of pride and bond residents and businesses to the community. 3. Develop a 21� century learning environment, combining library and educational facilities, which will provide opportunities for lifelong learning educational synergies and support the City's economic development, while advancing the community's quality of life. The City will initiate a site selection process for the facility/facilities and establish a plan for acquisition. 4. Embrace the vision of true mixed -use, walkable neighborhoods in the Bridge Street District by working with our public and private partners to create a sustainable, vibrant and dynamic mix of land uses, creative open spaces, and signature architecture that attract a diverse population of residents and visitors. Begin implementation of the vision by cooperating in the development of charter projects, establishing gateways at major District entries, and evaluating the creation of entertainment districts. 5. Develop brand recognition locally, nationally and internationally through key stakeholders and land strategic market initiatives. Tell and validate the Dublin experience through engagement of third parties who champion the brand for the advancement of Dublin. Identify and engage local senior executives in an effort to utilize their influence to promote Dublin as the ideal environment in which to live, work and crate. 6. Create a gatherin gplace where the Dublin community can celebrate creativity in both personal and shared experiences of the arts. Review and consider community models for crating a cultural arts cener in Dublin, envisioning a multi - disciplinary complex, an educational resources, a space for popular an Innovative performing arts, and an exhibit space for visual artists. 7. Explore and implement initiatives that result in a larger, more diverse number of residents being engaged in and knowledgeable about the community and our local government. This would include the development of a communications plan that clearly explains revenue sources related to all services provided to City residents and the. development of new methods of engaging residents, including town hall meetings and Interactive technologies. 8. Develop strategies to ensure the City's corporate office space remains competitive. These strategies will ensure that development and redevelopment processes are agile to quickly adapt to changes in the marketplace. Immediate emphasis should be placed on the recommendations included in the recently completed building viability and competitiveness study. 9. Create a strategic plan that examines the current and potential future needs of residents that would provide an environment for them to remain in Dublin as they age and to remain active and engaged community members. Areas that may be considered include recreational programming, health/wellness, housing, transportation and infrastructure needs. 1 -13 2015 OPERATING BUDGET — CITY OF DUBLIN, OHIO City Council 2014 -2015 Goals (continued): 10. In partnership with Jerome Township, Mill Creek Township, Union County and the City of Marysville, develop a shared visions and master plan for the US 33 Corridor that ensures well - planned future development of this important corridor. On -aoina Goals: 1. Achieve a higher level of distinction and establish Dublin's competitive edge. 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. 4. Promote a high quality of life by emphasizing neighborhoods and fostering a sense of community. 5. Set the standard as a leading Green Community. 1 -14 2015 OPERATING BUDGET — CITY OF DUBLIN, OHIO Dublin Community Profile Encompassing nearly 25 square miles, Dublin is located on the Scioto River in the northwest part of the Columbus, Ohio metropolitan area. The City is home to more than 43,000 residents and more than 65,000 corporate citizens. Completion of the I -270 outerbelt and development of the Muirfleld Village Golf Club and residential community began an extensive period of growth for Dublin in the 1970s that continues today. 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, a majority of whom have children living at home. A chart showing Dublin's economic and demographic statistics illustrates the growth in the City over the past 10 years is included on one of the following pages. The City owns more than 1,200 acres of parkland, maintains 54 public parks along with 100+ miles of bike paths to complement a healthy and active community. The City has been named a Tree City USA by the National i4bor Foundation for 25 years in a row, and was named a Bicycle Friendly City by the League of American Bicyclists. The City owns and operates the, 110,000 square -foot Dublin Community Recreation Center that includes fitness facilities, two indoor pools, classrooms, a community hall and the Abbey Theater of Dublin. The City also owns and operates two outdoor municipal pools. In 2011, Dublin was named a Smart2l Community by the Intelligent Community Forum for the fourth consecutive year. Since 2010, the City has been selected as a Top Seven Intelligent Community. Also in 2009, Forbes recognized Dublin as one of the top 25 places to move in America. In October 2013, the City welcomed visitors from around the world for the 2013 Presidents Cup at Muirfield Village Golf Club. The Presidents Cup is a biennial golf tournament designed to give the world's best non - European golfers an opportunity to compete in international team competition. As a host community, Dublin became the only city in the world to have hosted The Solheim Cup, The Ryder Cup and the Presidents Cup. The City also boasts solid financial ratings, receiving successive Aaa ratings from Moody's Investors Service since 2004 and AAA ratings from Fitch Ratings since 2001. Offering a first - class 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 and was named an IFEA World Festival and Event City in 2012 by the International Festival and Events Association. The City commemorated 25 years of presenting the Dublin Irish Festival in 2013, one of the largest Irish celebrations of its kind in the world. More than 100,000 people attend the Dublin Irish Festival attracting people from all over the U.S. and the world. Columbus Monthly magazine named it the area's best festival. Dublin is home to several U.S. and international companies, including Ashland Chemical, Cardinal Health, Stanley Steemer, IGS (Energy, OCLC, and the Wendy's Company. The income taxes generated by these and more than 3,000 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 one of the following) pages. 1 -15 2015 OPERATING BUDGET— CITY OF DUBLIN, OHIO Dublin Community Profile (continued) Dublin sets the bar when it comes to police protection. The City was named one of the top 100 safest cities in the U.S. by NeighborhoodScout and one of the Safest 50 Cities in Ohio, by Safewise. The City has seen a decrease in property crimes over the past five years which is a trend that is expected to continue through 2015. Most Dublin residents live in the Dublin City School District, one of the 12th largest school districts in Ohio. Educating more than :14,000 students, the district consistently ranks among the top districts in Ohio. Dublin's three high schools have been ranked in the top 500 in the nation by Newsweek. 1 -16 2015 OPERATING BUDGET— CITY OF DUBLIN, OHIO Domcmraohic and Economic Statistics Population and Density 2010 2000 1990 Population 41,751 31,478 16,371 People /square mile 1,684 1,489 924 Household Size 2.78 2.81 2.95 Households 14,984 12,040 5,923 Households /square mile 604 570 334 Age 14,000 12,000 10,000 8,000 6,000 4,000 2,000 0 ■ 2010 ■ 2000 ■ 1990 Race and 2010 2000 1990 Ethnicity 11,862 8,622 4,458 White 33,089 27,855 15,225 Black 722 415 243 Native American 22 22 0 Asian /Islander 6,382 2,497 806 Other 772 414 0 Housing Statistics 2010 2000 1990 Owner Occupied 11,862 8,622 4,458 Renter Occupied 3,122 2,543 1,069 Vacant Units 795 875 396 Data Source: MORK (1990, 2000, 2010 data from the US Census Bureau) unless otherwise noted. 1 -17 0-4 5 -14 15 -17 18 -24 25 -44 45 -64 65 -74 over 75 2015 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 July 24, 1979, and revised the charter in 1996. The City's original Charter and the Revised Charter have provided for a Council /City Manager form of government. The legislative authority is vested by the Charter in a seven -member Council with overlapping four -year terms. Three members are elected at -large and four members are elected from wards. The City Council fixes compensation of City officials and employees, and enacts ordinances and resolutions relating to City services; tax levies; appropriating and borrowing money; licensing and regulating businesses and trades; and other municipal purposes. The presiding officer is the Mayor, who is a member of City Council and is elected by City Council for a two -year term. The Vice Mayor is also a member of City Council, elected by City Council for a two -year term. The City Manager is the chief executive and administrative officer of the City and is appointed by the City Council to serve at its pleasure. 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 an Assistant City Manager, as well as a management team comprised primarily of directors from across the organization. The City has 386 authorized and funded full -time positions anticipated to be staffed in 2015. 1 -18 Clerk o it City Council Boards& Council l 1 l • Commissions Assista Cll� City Manager Direalorof Recreation I �I Admin. I Events I Finance Police I I Public I I Human Serv Services Admin. II Service Resource Information Fiscal FOpeTations Economic Technology Administration Developmei Facilities Tazatian Planning Management Fleet Engineering Building Management 1 9 1 Standards Court Services Community) Relations 1 -19 Volunteer Resources City of Dublin ORGANIZATIONAL CHART 1 -19 THIS PAGE LEFT BLANK INTENTIONALLY 1 _;xtyof Dublin 1 -20 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Staffing Comparison by Function Full -Time Employees This table and chart, and the tabile on the following page, reflect full -time employees only. The 2015 Operating Budget also funds approximately 250 part-time and seasonal positions throughout the City. 2015 Authorized and Funded Full -time Staffing by Function Transportation Public Health. 22 Services 5.70% 1 _ 0.26% al Government 100 25.91% Security of Persons-/ 2011 2012 2013 2014 2015 26.42% Community General Government 95 93 92 93 100 Community Environment 64 62 59 59 60 Basic Utility Services 17 17 17 17 16 Leisure Time Activities 88 85 85 86 85 security of Persons & Property 90 88 91 97 102 Public Health Services 1 1 1 1 1 Transportation 27 23 23 25 22 _ TOTALS 382 369 368 378 386 2015 Authorized and Funded Full -time Staffing by Function Transportation Public Health. 22 Services 5.70% 1 _ 0.26% al Government 100 25.91% Security of Persons-/ & Property 102 26.42% Community Environment FBIS11ity 60 15.54% Leisure Tme Actwities Services 85 16 22.02% 4.15% 1 -21 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Full -Time Staffing by Work Unit Work Unit 2011 Funded 2012 Funded 2013 Funded 2014 Funded 2014 Current# 2015 Adopted See Notes City Council 3 2 2 2 2 3 (1) Office of the City Manager 6 6 6 6 6 6 (2) Human Resources 9 9 9 10 10 10 Community Relations 7 7 7 7 7 8 (3) Finance/ Office of the Director 5 5 5 10 11 Il (4) Procurement 1 1 1 1 0 0 Accounting and Auditing 6 6 6 0 0 0 Taxation 5 5 5 6 6 6 (5) Public Service/ Office of Director 0 0 0 2 4 7 (6) Solid Waste Management 7 7 7 7 6 6 (7) Engineering 28 28 27 27 27 26 (8) Parks and Open Space 47 47 48 48 48 47 (9) Economic Development 5 5 5 5 5 5 Building Standards 15 IS 15 15 15 15 Planning 21 19 17 17 17 19 (10) Fleet Management 9 9 9 9 9 9 Administrative Services 2 2 2 0 0 0 Information Technology 13 12 13 13 13 13 Court Services /Records Management 6 5 5 4 4 4 Facilities Management 16 16 15 15 15 15 Volunteer Resources 2 2 2 2 2 2 Street and Utilities Operations 22 19 19 21 20 22 (11) Public Service/Engineering/Sign Shop 5 4 4 4 4 0 (11) Cemetery Maintenance 1 1 1 1 1 1 Recreation Services 7 7 7 7 7 7 Community Recreation Center 15 IS 15 15 15 15 Community Recreation Center- Facilities 14 11 10 10 10 9 Police 90 08 91 97 97 102 (12) Events Administration 5 5 5 6 6 6 Hotel /Motel Tax - Public Art 0 0 0 0 0 1 (9) Water Maintenance 1 1 1 1 1 1 Sewer Maintenance 9 9 9 9 9 9 Employee Benefits Self Insurance 0 0 0 1 1 1 TOTALS :382 368 368 378 378 386 NOTES: (1) Reflects an additional Deputy Clerk of Council to assist with the needs of the Office. (2) The Senior Project Manager position is fumded for 6 months to allow the new City Manager the flexiblllty to determine the needs of the Office. (3) Reflects the addition of a Public Information Officer m assist with the needs of the Office With a focus on the Police (4) All Finance sniff are reflected under the Office of the Director of Finance. (5) One vacant Accounting Specialist position has been eliminated and an Assistant Director of Taxation position has been added. (6) Although the number of positions for this Work Unit has Increased, the positions have been reclassified from other Work Units under the supervision of the Public Service Director. No new positions have been added for 2015. (7) Ordinance 46 -14 approved by City Council an June 23, 2014 authorized the reclassification and transfer of funding for a Maintenance Crew Supervisor position. (8) One Engineering Project Inspector position is being reassigned from Engineering to the Public Service Department to assist with asset management, and one Inspector position is being reallocated to a Civil Engineer 11 position. (9) The Public Art Conservation /Contract Specialist position is crow reflected in the Hotel /Motel Tax Fund. (10) Reflects the addition of a Senior Project Manager and reclassifying a Zoning Inspector position from part-time to full -time. ill) The Sign Shop personnel Is reallocated to the Street and Utilitles Operations Work Unit One of the Maintenance Worker positions remains vacant while the other Position has been removed and the position reclassified to a Land Acquisition & Utlllbes Manager under the Department of Public Service reporting to the Director. This action was authorized by Ordinance 46 -14. (12) Reflects two additional Police Officer positions, two additional Communication Technician positions, and a Communications Manager position. The Communication Technician positions and the Communications Manager position are needed due to dispatching agreements with other agencies and demands of the dispatching center. Funding for 2015 is allocated for a portion of the year. 1 -22 2015 OPERATING BUDGET — CITY OF DUBLIN, OHIO The Relationship between Funds and City Work Units The City of Dublin's organizational structure consists of Work Units performing various activities necessary for the City's operations, while the City's finances are reported in Funds. The following table is provided as a guide to understand the use of Funds by Work Unit. Work Unit c w Special Revenue Funds � Sh: M 1 39 d in all a M $ n �' ;; E v a s E v4 _ C 'E E E 1 x c 3 3 V N r E f u City Council X City Manager X X Human Resources X Community Relations X Legal Services X Finance X Procurement X Taxation X Public Service X Solid Waste X Engineering X I X X X X Street & Utilities Operations X X X X Parks & Open Space X X Cemetery X Utilities — Water Mtc. X Utilities — San. Sewer Mtc. X Administrative Services Information Technology X Court Services X X Records Management X Facilities Management X X Volunteer Resources X Fleet Management X Development Building X Planning X Economic Development X Recreation X X Events Administration X Police X X 1 -23 THIS PAGE LEFT BLANK INTENTIONALLY 1 City of Dublin 1 -24 2015 OPERATING BUDGET— CITY OF DUBLIN, OHIO FINANCIAL MANAGEMENT POLICIES Operating Budget Policies • The City will pay for all current expenditures with current revenues and fund balances. The City will avoid budgetary procedures that balance current expenditures at the expense of future years, such as postponing expenditures, underestimating expenditures, overestimating revenues, or utilizing short-term borrowing to balance the budget. • The budget will provide for adequate maintenance and repair of capital assets and for their orderly replacement. • The City will protect against catastrophic losses through a combination of insurance and self - insurance funded programs. • The City will maintain a budgetary control system to help it adhere to the budget. • Financial reports, which compare actual performance with the budget, are available on -line for budgetary review by the departments /divisions. Reserve Policies • The City will appropriate $150,000 to a contingency account in the General Fund to provide for non - recurring and unanticipated expenditures. • The City will prepare the operating budget with the goal of maintaining an actual year -end General Fund balance equal to 50 percent of the actual General Fund expenditures. Capital Improvement Program Policies • The City will develop a five -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. 2 -1 2015 OPERATING BUDGET— CITY OF DUBLIN, OHIO Debt Management Policies • The City will confine Ilong -term borrowing to capital improvement projects. • When the City finances capital projects by issuing debt, it will repay the debt within a period not to exceed the expected useful life of the project. • The City will evaluate issuing debt and pay -as- you -go financing to maintain flexibility for the future. • The City will continually seek to maintain and improve our current bond rating to minimize borrowing costs and to ensure that access to credit is preserved. • The City will follow a policy of full disclosure on financial reports and official statements. 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, economic, competitive, and efficient manner. • Purchases will be made from the lowest priced and most responsive vendor. Qualitative factors such as vendor reputation and financial condition will be considered, as well ais price. 2 -2 2015 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 governrnent -wide full - accrual basis statements, and fund -level modified - accrual basis statements, be included in annual reports. Under the full - accrual basis of accounting, revenuers are recorded when earned, and expenses are recorded at the time a liability is incurred, regardless of the timing of the related cash flows. Under the modified- accrual basis of accounting, revenues are recorded when received, or if they are both measurable and collectible within 60 days after year -end (soon enough to pay currently maturing liabilities). Expenditures are recorded when the related fund liability is incurred, with the exception of certain long -term liabilities which are recognized only when expected to be liquidated with existing resources (such as some compensated absences), or debt service which is recognized when due and paid. The City produces a Comprehensive Annual Financial Report (CAFR), in conformance with the guidelines prescribed by the Government Financial Officers Association (GFOA). The GFOA awarded the Certificate of Achievement for Excellence in Financial Reporting to the City for its CAFR for the fiscal year ended December 31, 2012. This is the highest form of recognition for excellence in financial reporting. A copy of the CAFR can be obtained from the Finance Department or on the City's website at www.dublinohiousa.gov. Fund Accounting — Fund Types 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 Ithat 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; 2 -3 2015 OPERATING BUDGET — CITY OF DUBLIN, OHIO and the Safety Fund, into which property tax revenues earmarked for police services and contractual revenues for provision of dispatching services to Washington Township, Norwich Township, and the City of Hilliard 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. Capital projects 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). Capital Construction Fund In 2012, the City issued debt to fund the costs of improving the municipal street lighting i system by replacing the existing street lighting with light emitting diode (LED) street lights. To account for the funding of these construction projects with the objective of ensuring that only appropriated funds pertaining to each project are utilized, the City established the Capital Construction Fund. This fund will be closed out when the project is completed. Enterprise Funds Enterprise funds are used to account for operations that are financed and operated in a manner similar to private businesses, where the costs of providing goods or services to the general public on a continuing basis are financed or recovered primarily through user charges. The City operates the following enterprise funds: Water Fund: 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. Water and Sewer Construction Funds: In 2012, the City issued debt to fund the construction of the (Dublin Road water tower and sewer lining and repair. To account for the funding of these construction projects with the objective of ensuring that only appropriated funds pertaining to each project are utilized, the 2-4 2015 OPERATING BUDGET — CITY OF DUBLIN, OHIO City established the Water Tower Construction Fund and the Sewer Construction Fund. These funds will be closed out when the projects are completed. Merchandising Fund The Merchandising Fund accounts for the purchase and sale of Dublin- branded retail merchandise, such as apparel and souvenir items. Internal Service Funds Internal service funds are used to account for the financing of goods or services provided by one department or agency to other departments or agencies of the City, or to other governmental units, on a cost - reimbursement basis. The City maintains two internal service funds to account for the City's employee benefits self - insurance plan and workers' compensation self- insurance plan activities. Citywide program expenditures are incurred in the funds and the City's various departments reimburse the internal service funds for those costs. Fiduciary Funds These funds are used for assets held by the City in a trustee capacity or as an agent for individuals, private organizations, other governmental units, and /or other funds. Agency funds include deposits and unclaimed monies held for individuals and private organizations, hotel /motel taxes collected on behalf of the Dublin Convention and Visitors Bureau, building surcharges, sewer capacity charges, court assessments, revenue sharing and payroll withholdings held for other governmental units and the Central Ohio Interoperable Radio System (COIRS). 2 -5 2015 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 15 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 Commission certifies its actions to the City on or around September 1. As part of this certification, the City receives the official certificate of estimated resources, which states the projected revenue of each fund. On or about January 1, the certiflcate 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 2015 budget year, the tax budget was approved by City Council on June 9, 2014 and was forwarded to the Franklin County Budget Commission before the deadline of July 20, 2014. 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. The basis of budgeting used for each fund in the operating budget is not the same as the basis of accounting used in the financial statements prepared at year -end for external reporting purposes. Appropriations 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 re- appropriated in the following year's budget. Encumbrances outstanding at year -end are carried forward in the following year. The prior year appropriations corresponding to these encumbrances are also carried forward as part of the budgetary author for the next year and are included in the revised budget amounts shown in the budget to actual comparisons. 2 -6 2015 OPERATING BUDGET — CITY OF DUBLIN, OHIO Encumbrances The City establishes encumbrances by which purchase orders, contracts and other commitments are recorded to set aside a portion of the applicable appropriation. An encumbrance reserves the available spending authority as a commitment for a future expenditure. Budgetary 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 wiithin 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 timeframes 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 timeframes 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 2 -7 2015 OPERATING BUDGET — CITY OF DUBLIN, OHIO TIMEFRAMES FOR THE 2015 OPERATING BUDGET August 12, 2014 Memo with budget parameters was forwarded to Departments and Divisions September 5, 2014 Revenue estimates were completed September 5, 2014 2015 budget requests were submitted to the Finance Department September 19, 2014 Finance review of requests were completed, including comparison of estimated resources to budget requests and debt service September 22 — October 3, 2014 Budget review meetings were conducted by the Budget Committee, which consists of the City Manager, Assistant City Manager, Director of Development, Director of Public Service, Director of Finance, Deputy Director of Finance, and Budget Manager October 17, 2014 Final budget revisions were completed October 30, 2014 The proposed 2015 Operating Budget was distributed to City Council. Electronic copies of the document were made available to City staff November 3, 2014 The first reading of the 2015 Operating Budget was heard by Dublin City Council November 5, 2014 City Council budget workshop conducted November 12, 2014 City Council budget workshop conducted December 8, 2014 Public hearing and adoption of the 2015 Operating Budget by Dublin City Council tc. 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIC Summary of All Funds Wnd 11112015 Cash Balance Estimated Revenue Estimated Advances and Transfers -In Estimated Resources Available Estimated Expenditures Estimated Advances and Transfers -Out 12/31/2015 Unencumbered Balance GENERAL $ 56,957,482 $ 65,689,990 $ 30,000 $ 122,677,472 $ 48,456,680 $ 20,985,250 $ 53,235,542 SPECIAL REVENUE FUNDS Street Maintenance and Repair 330,124 1,463,050 2,100,000 3,893,174 3,801,020 - 92,154 State Highway Improvement 806,005 869,505 - 1,675,510 22,000 25,000 1,628,510 Cemetery 11,322 27,200 150,000 166,522 172,990 - 15,532 Recreation 1,636,298 3,372,805 3,500,000 8,509,103 7,907,545 - 601,558 Safety 736,832 2,007,165 11,080,000 13,823,997 13,001,915 - 822,082 Swimming Pool 176,926 483,525 350,ODO 1,010,451 977,920 - 32,531 Permissive 661,666 92,845 - 754,511 750,000 - 4,511 Hotel /Motel 3,384,155 2,936,700 - 6,320,855 3,993,790 161,300 2,165,765 Education and Enforcement 77,259 1,410 - 78,669 12,000 - 66,669 Law Enforcement True 9,288 100 - 9,388 8,500 - BBB Mandatory Drug Fine 2,519 - - 2,519 - - 2,519 Mayor's Court Computer Fund 23,803 5,150 - 28,953 19,490 - 9,463 Accrued leave Reserves 949,379 139,000 - 1,088,379 275,000 - 813,379 Wireless 9 -1 -1 System 356,663 100,000 - 456,663 - 80,000 376,663 DEBT SERVICE FUNDS v G.O. Debt Service 873,110 7,080 9,327,778 10,207,968 9,274,000 - 933,968 Special anent - - - - - - 1992 Special Assessment 53,378 - - 53,378 - 53,378 - 2001 Special ASSessment 200,370 141,525 - 341,895 128,900 - 212,995 CAPITAL PROJECTS FUNDS Capital Improvements Tax 16,327,262 23,177,950 419,850 39,925,062 24,377,500 10,377,700 5,169,862 Capital Construction 223,496 15,135,000 - 15,358,496 15,358,496 Park Development 42,239 657,285 1,605,600 2,305,124 412,500 233,500 1,659,124 Woemer- Temple TIF 7,857 229,200 235,250 472,307 2,600 462,100 7,607 Rusdlll TIF 1,515,207 547,000 - 2,062,207 6,100 1,038,100 1,018,007 Ruud TIF 403,002 334,500 750,000 1,487,502 1,238,400 - 249,102 Thomas/Kohler TIF 2,624,616 790,900 - 3,415,516 980,100 155,400 2,280,016 Md@ridr TIF 3,074,492 6,532,000 - 9,606,492 5,415,000 2,864,700 1,326,792 Perimeter Center 111 2,377,754 493,500 - 2,871,254 656,500 - 2,214,754 Rings Read TIF 246,614 421,700 - 668,314 4,800 269,400 394,114 Perimeter West TIF 1,765,289 2,210,000 2,600,000 6,575,289 2,695,500 963,500 2,916,289 Upper Metro Place TIF 1,879,286 8,240,ODD 150,000 10,269,286 8,802,800 320,000 1,146,486 RingyFrantz TIF 4,880,690 417,200 - 5,297,890 1,905,500 - 3,392,390 Historic Dublin TIF 43,908 59,000 - 102,908 800 70,000 32,108 Emerald Pkwy Phase 5 TIF 22,107 - - 22,107 - - 22,107 Fund 111/2015 Cash Balance 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Summary of All Funds Estimated Estimated Estimated Advances and Resources Revenue Trarrskrs -In Available Estimated Expend Ememld Pkwy Phase B TIF 2,068,543 - - 2,068,543 - 2,320,058 Perimeter Loop TIF 8,094 36,400 - 44,494 500 Tartan West TIF Fund 748,964 636,000 - 1,384,964 10,000 Shamrock Blvd. nF Fund 40,486 23,700 - 64,186 300 River Ridge TIF Fund 1,681,132 19,900 - 1,701,032 230 Ufedme Fines TIF 938,837 642,400 500,000 2,081,237 1,901,600 ODIC Improvement Fuld 8,105 - - 8,105 - belan Place TIF 1,952 4,200 - 6,152 50 Shier Rings Road TB` 179,849 42,500 - 222,349 500 Shamrock Crossing TIF 127,165 66,000 - 193,165 750 Bridge and High TIF 504,348 113,500 617,848 1,300 Dublin Methodist Hospital TIP 114,433 138,200 252,633 2,000 Kroger Centre TIF 139,352 250,000 - 389,352 2,900 Frantz/Dublin Road TIF 12,854 - 2,650,030 2,662,854 2,650,000 Delta Energy TIF 40,761 34,000 - 74,761 400 Bridge Street TIF 114,750 8,950,000 200,000 9,264,750 8,950,000 Vrable TIF 105,000 - - 105,000 - Houchard TIP - - 1,950,000 1,950,000 1,950,000 Tuller Flats TIF - 9,100,000 1 10,600,000 10,100,000 ENTERPRISE FUNDS Water 11,881,302 952,720 850,000 13,604,022 1,438,335 Water Tower Construction Fund 124,723 - - 124,723 124,723 Sewer 5,455,919 2,109,525 200,000 7,765,444 3,629,840 Sewer Construction Fund 20,230 3,000,000 - 3,020,230 3,020,230 Merchandising 31,444 3,270 - 34,714 8,000 INTERNAL SERVICE FUNDS Employee Benefits Self-Imsurance 924,191 5,980,670 - 6,904,861 5,968,045 Workers' Compensation Self-insurance 624,692 158,540 - 783,232 368,800 Estimated 1213112015 Advances and Unencumbered 35,000 650,000 138,400 3,500 60,000 75,000 176,350 300,000 30,000 256,900 364,000 136,000 12,245,687 4,135,604 26,714 936,816 414,432 FIDUCIARY FUNDS Trust and Agency 1,872,558 447,500 - 2,320,058 835,900 - 1,484,158 Convention and Visitors Bureau 46,461 500,000 - 546,461 500,000 - 46,461 Cemetery Perpetual Care 1,164,543 26,070 - 1190,613 - - 1,190,613 Totals $ 131,661,086 4 169817,380 $ 40 $ 341,626,944 $ 192,122,749 $ 40,1 $ 109,355,717 2015 OPERATING BUDGET— CITY OF DUBLIN, OHIO REVENUE PROJECTIONS FOR 2015 Projecting revenues is an important element in the preparation of an operating budget. The City's Annual Budget Calendar provides for the projection of revenues to be completed prior to receiving budget requests from the City's work units. Revenue projections and their level of growth should be used to evaluate the level of growth allowed for operating expenditures. As stated in our Capital Improvements Program (CIP), both City Council and the Administration recognize that controlling the rate of growth of expenditures will provide additional funding for capital improvements. As part of the City's budget philosophy, as reflected in the Financial Management Policies section of the budget document, revenue will be estimated using a conservative, objective and analytical approach. This philosophy is predicated on the fact the City has limited control over revenues. It is better to underestimate revenues which would result in an increase in our fund balances than to overestimate and have a shortfall. 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 projections for the major revenue sources of the City for 2015. The information provides actual information for 2012 and 2013, estimates for 2014, and projections for 20 2016, and 2017. General Fund Income Taxes (General Fund only 2012 $56,572,887 2013 61,579,029 2014 64,950,000 2015 61,237,500 2016 61,312,500 2017 62,232,187 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 can only be used for capital improvements, as established by Ordinance. Income tax revenues are the Cit)'s largest revenue source. In 2015, income tax revenues are estimated to comprise nearly 94% of our General Fund operating revenues (which does not include transfers or advances) and nearly 80% of all operating revenue. Due to the importance of our income tax revenue, collections are monitored on a daily basis. 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 which indicates total collections by month, percentage of increase /decrease, and each month's collection as a percentage of total collections for the past years. 2 -11 2015 OPERATING BUDGET — MY OF DUBLIN, OHIO Based on activity, adjustments may be made to the current year estimate periodically through the year. When the 2014 Operating Budget was prepared in the fall of 2013, income tax revenues for the year were projected to decrease 2.5% from the 2013 projected income tax revenues. However, based on growth in income tax receipts of nearly 10% through the first: half of 2014, the 2014 projected income tax revenue was revised to reflect a 3.5% increase over 2013 actual receipts. Through October, income tax revenues were up 7.3 %. As a result of that increase, the 2014 projected income tax receipts were once again revised to reflect a 5.5% increase over 2013 actual receipts. Estimated Distribution of 2015 Income Tax Revenue ■ Withholding a% 15° ■Net Profit c Individual In monitoring income tax collections, it was found that the increase in revenues throughout 2014 were attributable to an increase in business withholdings. Since withholding taxes generally make up the majority of our income tax revenue, economic development efforts to retain and expand existing businesses and attract new businesses to the City are very important. The City continues to aggressively pursue high - end commercial development which has resulted in several major corporate expansions and several corporate relocations to Dublin. Based an income t receipts as of 10/31/2014 Despite year- aver -year increases in income tax revenue since 2009, City's dependency on this volatile revenue source reinforces the need for conservative revenue projections. The 2015 income tax projections take into account a loss in revenue as a result of the relocation of two major employers outside the City of Dublin, reflecting a 5.7% reduction over the 2014 estimated revenue. 2016 reflects nearly 0% growth from 2015 and 2017 reflects a 1.5% increase over 2016. These estimates are consistent with projections utilized in the 2015 — 2019 CIP. Intergovernmental Reve There are several different revenues that comprise intergovernmental revenues in the General Fund. The most significant are local government fund collections. Local Government 2012 $691,262 2013 545,544 2014 504,300 2015 501,500 2016 501,500 2017 501,500 2 -12 2015 OPERATING BUDGET — CITY OF DUBLIN, OHIO The Local Government Fund is the State of Ohio's revenue sharing program, whereby local governmental entities share a portion of the State's tax revenue. A portion of the funds are distributed directly to the City from the State of Ohio and a portion of the funds are distributed to the counties who, in turn, distribute to local governmental entities. The State of Ohio's fiscal year 2012 — 2013 biennial budget made changes to the funding of the Local Government Fund, whereby the 'percentage of revenue' funding method was replaced with a designated percentage based on a specific dollar amount. Monthly distributions received by the City beginning in August 2011 through July 2012 reflected a 25% year- over -year reduction. Beginning in August 2012 through July 2013, the distributions were based on a 50% year-over-year reduction. The 'percentage of revenue'' funding approach went back into effect beginning in July 2013 (for the August 2013 distribution). Additionally, the State of Ohio performed a one -time calculation of new funding percentages of the State's tax revenue that will go toward the Local Government Fund. This calculation resulted in a reduction from 3.68% which was in place prior to the FY 2012 -2013 biennial budget to 1.66 %. Given the reduction of revenue allocated to the Local Government Fund from the State of Ohio, the City has budgeted local government revenue conservatively for 2015 and beyond. 971rx �3 2012 $1,038,727 2013 496,629 2014 90,657 2015 0 2016 0 2017 0 The Ohio estate tax was a graduated tax levied on the transfer of assets of an estate. In 2011, this tax was repealed for estates of individuals who pass away on or after January 1, 2013. While the tax is no longer imposed, the City could receive some revenue due to the lag time that exists between the death of an individual and the settlement of the estate and subsequent payment to the City. However, the City will not budget for any revenue from this source in 2015 or beyond. Licenses and Penn!ts Various licenses and permits are issued by the City with the vast majority related to development and building activity with the City. 2012 $2,578,053 2013 3,009,096 2014 2,697,215 2015 1,946,355 2016 1,946,355 2017 1,946,355 2 -13 2015 OPERATING BUDGET— CITY OF DUBLIN, OHIO 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 tax 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. Building activity increased in 2013 due in part to an increase in larger -scale projects which resulted in an increase in revenue associated with inspections and plan review. Although we anticipate building activity to increase in the upcoming years, we do recognize that economic conditions nationally and locally could impede this growth. For this reason, we estimate revenue in 2015 and beyond conservatively. Special Revenue Funds Motor Vehicle License Taxes and Gasoline Taxes 2012 $1,727,408 2013 1,763,525 2014 1,730,710 2015 1,566,470 2016 1,500,000 2017 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 City receives 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 registered in our taxing districts and the amount of State assessed gasoline taxes collected. The Dublin Community Recreation Center (DCRC) was opened in 1996. When the rate structure was established for Phase 1 of the DCRC, the intent was that operating costs would be significantly covered by user fees collected. The rates established for other recreational programming acre based on a goal of 50% cost recovery. 2 -14 DCRC Only Total Recreation 2012 $2,409,800 $3,870,914 2013 2,428,198 3,865,679 2014 2,391,284 3,834,254 2015 2,170,000 3,372,805 2016 2,170,000 3,372,805 2017 2,170,000 3,372,805 2 -14 2015 OPERATING BUDGET— CITY OF DUBLIN, OHIO Hotel/ Motel Taxes 2012 $1,849,213 2013 1,926,307 2014 1,900,000 2015 1,500,000 2016 1,500,000 2017 1,500,000 The City of Dublin Hotel /Motel Tax Fund was established to improve the quality of life for the City's residents, corporate citizens and visitors. Home to 14 hotels /motels, Dublin generates funds from a six-percent tax on overnight stays. These amounts reflect 75% of the total hotel /motel taxes collected. The remaining 25% is recorded in the Dublin Convention & Visitors Bureau (DCVB) Fund and distributed to the Bureau on a monthly basis. The City, the DCVB, and administrators from the local hotels work to identify "slow times" as far as hotel vacancies and to schedule events to maximize occupancy rates. This group also works with event organizers to coordinate schedules and promote events that result in overnight stays in the City. The 2014 estimate and projections for 2015 through 2017 represent conservative estimates based on current revenue and economic conditions. As with income tax revenues, the Administration closely monitors hotel /motel tax revenue throughout the year and makes adjustment; to projected revenue as necessary. Capital Projects Funds The primary funding source! for the Five -Year Capital Improvements Program (CIP) is the City's income tax revenue. Projecting income tax revenues for the five year period is a significant element in determining resources available for capital programming. Income Taxes 2012 $18,857,626 2013 20,526,340 2014 21,650,000 2015 20,412,500 2016 20,437,500 2017 20,744,063 The actual revenue and projections reflect 25% of the total income taxes collected. The remaining 75% is reflected iin the General Fund. 2 -15 2015 OPERATING BUDGET — CITY OF DUBLIN, OHIO Property Taxes 2012 $2,934,638 2013 2,995,696 2014 3,030,424 2015 2,957,800 2016 2,957,800 2017 2,957,800 The property tax revenue from the City's inside millage, or 1.75 mills, was allocated 100% to the Parkland Acquisition Fund from 2001— 2006. This allocation addressed a City Council goal to identify a revenue source for the purpose of acquiring parkland, open space, and recreational facility sites. Beginning in 2007, the City began allocating .95 mills of the total 1.75 mills to the Parkland Acquisition Fund and the remaining .80 mills to the Capital Improvements Tax Fund. Beginning in 2010, the City allocated 1.4 mills to the Capital Improvements Tax Fund and the remaining .35 mills to the Parkland Acquisition Fund. Recognizing the benefits and flexibility of allocating more of the City's inside millage to the Capital Improvements Tax Fund, that allocation has continued since 2010 and most recently, was approved by City Council for 2015 — 2019 as part of the five -year CIP. This allocation is reviewed each year during the CIP process and can be reallocated if Council deems it appropriate. In addition to the revenue generated from the City's 1.75 mills from inside millage, the City also receives revenue from 1.20 mills of outside millage which is credited to the Safety Fund for police operations. The amounts shown above reflect the combined property tax receipts of the Capital Improvement Tax Fund and Parkland Acquisition Fund. Since the Safety Fund is not considered a Capital Project Fund, the property tax revenue generated within that fund is not included in this comparison. Enterprise Funds Water and Sanitary Sew Surcharges 2012 $2,744,364 2013 2,579,211 2014 2,520,980 2015 2,506,500 2016 2,475,637 2017 2,486,431 The user fees provide the funding for ongoing maintenance of the water and sewer systems. Until 2008, user fees had not been increased since 1996. However, with maintenance needs increasiing for the sewer system, an increase of $0.25 /MCF was implemented each year beginning in 2008 and continuing through 2011. In addition, in 2008, 2009, and 2010, $0.2:5 /MCF was reallocated from the Water Fund to the Sewer Fund. An additional $0.25 /MCF reallocation from the Water Fund to the Sewer Fund was implemented in 2012 and 2013. Considering existing fund balances as well as 2 -16 2015 OPERATING BUDGET— CITY OF DUBLIN, OHIO operational and capital needs within the Water and Sewer Funds, a $0.25 /MCF increase in the sewer surcharge was approved for both 2014 and 2015 while the water surcharge remained unchanged. While, the revenue projections for 2015 and beyond are based on this rate structure, actual modifications to the rate will only occur upon legislative approval by City Council. Water and Sanitary Sewer Tao Fees (Capacity Charpesl 2012 $548,587 2013 746,070 2014 700,400 2015 450,000 2016 451,000 2017 451,000 Beginning in 2013, all water and sewer tap fees increased 5 %, increasing the fee for the standard 3 /4" diameter tap to $1,890 for water and $2,210 for sewer. While growth in development, particularly commercial development, is anticipated in the upcoming years, it is recognized that such growth is dependent upon the economy and can Fluctuate significantly from year to year. Recognizing that economic conditions nationally and locally can impact this growth, revenue for 2015 and beyond is estimated conservatively at a rate of 110 new taps for both water and sanitary sewer each year. The Administration has made tentative projections for revenues and expenses in the Water and Sewer Funds through 2023. The projections are revised annually. The City's Community Plan update and the information available from the City's geographic information system (GIS) provides information on the availability of developable land, the type of development and the infrastructure needs based on the anticipated development. 2 -17 2015 OPERATING SUDS -f OF DUHIIN, ONTO Remnue COmpmFe. - Al FtmdE AIDial M14 Wdret M14 ertbhu b, 20 bud GMERAI FUND E 71,826,213 5 61,290,710 $ 74,061,639 $ 65,219$90 SPECINLREVENUE FUNDS Street Nelmenan. all Repaer See Highway Innim,w mme O m0eay Rb eaAtn Swim Feel Hend Tar /m T No� Enfor canen[ and 61u atlon Ma IBWEntormnent ire rmara' Mug Fire A eer YCA Compeer Aceuai 19-1-1 5 Re W Wnr lrekss 9- - 1y5rem DEST SMVIIF LANDS General Wigatbn Ball Retimment SpsWIA meet Rmtl Renremmt 19935preIm Assegmwn, Pend Retlreme, Will SpWal ftsowment Eand Reli emem OwffA VROIECTS RINDS Qrmal lmyro,emm6 Tax QMI CpNSbuNOn Park Oeve,wwrt Wcemv -Tmgk TIF Rendill TIF RaunF Themm /Kohirr TIF MNRM6nF Palmate CmerTlF RMge Road M Padmet West eRTIF pp Uer Me tro T l F TIF Ringo DeNin PnF Firer DublarWn nF 5 R1saM Pkwy %rase SnF EmenMl r 8 7I liei phase Tamir, INp TIF Sheen elh 3W. ww t.mcl d BNd. N Full l .r Rdg S ion Full RNer RMge TIF tl C RN65nF MC Im ir.TIF M flud Shier gMce Shier Rings R ead Sh evil, Find Bddge an nF amrock ) High ri O d Ngh n M u6lln tN OmmeT ospBal TIF WM FwrW Centre nF F bEwer, M TIF TIF Della Energy VniA StreeITIF V2NenF Waf lnmvatlon TlF rmlernF W.W Tower C mntrucri Fend Sever Omatrutlbn Full Ameh mlwng INFERNPL5ERVOEMN05 Employee Benefits Self- Irsumme W~,r Cgmpe.t. FIOUg FINDS Canter' PWpeNel Care cIm.rhon ally Wrmu OMer Agency TOFALS Tmi Transfers all etivanas R 6 Dek1,, Debt R EVENUE mm =9 L R EVENUE 3,125,532 3,3719510 3,536,598 3,563,050 135,250 120.685 2,533,220 069,505 I6R,fi18 19,70 113,058 122,200 7,265,629 6,817,350 6,834,254 6,82205 10,843,614 12,042,680 1'228,1]9 13,087,165 161,470 8W,51 812,840 833,525 1,208,209 92,855 98,885 92,M5 4,090,666 2,892,040 4,065,142 2,936,2D1 2,251 2,310 1 7152 11410 416 300 IR 100 10 ],31] 5,21 2,000 5,150 164,583 100,040 113,820 100,000 Woo 5,712,302 8,21,645 15,032,76 9,339,858 2,342 7,540 - 101,05] 64,51 100,965 - 143,251 141,525 13'933 141,525 25.29'869 22,2]8,150 26,096,890 7$92,630 2,664 IQ 15,135,000 802,325 656,260 1,557,051 2,262,645 444,an 487,500 462,500 4MAM 532,861 520,033 54],10) 542,043 1,196,382 596,10 19,61 1,084,500 B7,07 002,040 1,19600 ]90,900 1,229,550 1,139,000 1,148,500 6,532'1 556,924 54'500 504,630 493,50 265,903 2SS,M 421,800 421,M 1,130,230 1,130,10 2,211,MO 4,810,040 3,220,549 8,240'1 9,242,500 0,390,040 213,213 47711 418,300 417,2710 66,022 fi6,51 59,200 597100 8_,31,034 1,250,000 2A00,800 36,158 36,1 36,51 36,404 ]92,11 ]33,01 6g5,500 636,10 12,393 12,00 z3,200 7,200 05,210) ",10 2,019,51 19,900 141,353 M1,000 142,51 1,142,41 4,102 4,200 4,21 4,200 42,72 42,10 42,51 42,500 IVA" 62'1 66,01 MM 81,412 81,00 113,500 113,51 145,689 145 138,500 130,21 W40 248,10 250,500 250,1,2 2,650'04 2,650,10 34,2]9 MM 34A00 34'1 11,15,040 365'1 ]3,140.200 91150,01 '50,10 10,fi1,01 2,116,632 1,165,610 4 1,803,720 2,464 2,76,986 2,268,21 4,74.259 2;31,57 119,653 - 3'1,01 63158 3,41 4,61 3,2211 4,883,023 4,442,930 4,57,950 5,91.620 11,414 156,050 159,15 158$40 79,864 542,102 110681 29,550 SO619 500'1 650711 91851 39B151fi 26,070 51,1 99].51 17]51141 14975300 205.895965 21.965.058 (407151) (30399045) !4929]2561 133,535,558 (9992933) 110,31,505 155,590,)1 (1237121 369,81],31 (49585,1) $ 17593325 E 11H,31S05 $ 164.27,61] $ 120,72,31 2 -18 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Revenue Comparison - General Fund 2013 Actual 2014 Budget 2014 Estimate 2015 Budget TAXES Income Taxes :# 61,579,029 $ 57,356,250 $ 64,950,000 $ 61,237,500 Property Taxes - - - - INTERGOVERNMENTAL REVENUE Local Government 545,544 503,410 504,300 501,500 Estate Taxes 496,629 - 45,728 - Cigarette Taxes 675 300 638 635 Liquor and Beer Permits 59,360 45,000 56,500 55,000 Grants -State & Federal 225,399 - - - Other 7,070 - 3,613 - CHARGES FOR SERVICES General Fees and Charges 43,581 15 38,930 15,000 Sale of Fuel 1,138,172 931,500 1,325,000 1,100,000 Vehicle Maintenance Services 23,423 14,950 28,000 20,000 FINES,LICENSES AND PERMITS Fines and Forfeitures 245,685 225,000 250,200 230,000 Licenses and Permits 3,009,096 1,636,300 2,697,215 1,946,355 OTHER REVENUES Interest Income 408,628 325,000 329,500 324 Other 693,922 238,000 747,015 260,000 NONOPERATING REVENUE Transfers/Advances _ 3,350,000 - 3,085,000 30,000 TOTAL GENERAL FUND REVENUE $ 71,826,213 $ 61,290,710 $ 74,061,639 $ 65,719,990 2 -19 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Recap of 2015 Requests Total Budget Budget Total by Budget Total by Total GENERAL FUND City CoundyBoardS & Commaelans $639,565 City Manager 961,075 Miscellaneous 812,065 Human Resources 1,794,780 Community Relations 1,732,490 Legal Services 1,75o,DO0 Finance Office of the Dwblar 1,441,060 Procurement 125,475 Trensfers/Advanas 20 Miscellaneous 678,400 Taxation 3,299,110 Public Services Office of the Director 842,015 Solid Waste Management 3,293,950 Engineering 3,079,570 Miscellaneous 350 Building Standards 1,549,245 Planning 2,296,160 Parks and Recreation Parks and Open Spam 7,749,895 Economic Development Office of the Director 5,546,625 Administrative Services Fleet Management 3,461,930 Information Technology 3,695,520 Court Services 398,860 Volunteer Resourms 254,355 Records Management 151,725 Facilities Management 2552,810 SPECIAL REVENUE FUNDS _ Street Maintenance and Repair Fund Street & Utilities Operations 3,451,020 Engineering 350,000 State Highway Improvements Fund Transfers/Advanms 25,000 Engineering 22,D00 Cemetery Fund Cemetery 172,990 Recreation Fund Recreation 2,433,270 Community Recreation Center 3,738,020 Community Recreation Center- FacirR"ws 1,736,255 Safety Fund Police 10,915,360 Communication 2,086,555 Swimming Pool Fund Dublin Municipal Pouts 9T7,920 Per ispye Tax Fund 750,000 Hotel /Motel Tax Fund City Manager 197,195 Events Administration 3,078,050 Taxation 718,545 Transfers/Advances 161,300 $69,441,930 $69.441,930 3,801,020 47,000 172,990 7,907,545 13,001,915 977,920 750,OD0 4,155,090 2 -20 2015 OPERATING BUDGET - QTY OF DUBLIN, OHIO Recap of 2015 Requests Total Budget Budget Toll by Budget Total by Toll Fund Fund Type SPECIAL REVENUE FUNDS (Continued) _ Total Amount Budgeted Education and Enfarament Fund 1,939,700 9,274,000 Police 12,000 53,378 2001 Special Assessment Bond Retirement Fund 719.450 12,000 Law Enforcement Tnsst fund 9,456,278 Police 8,500 _ Capital Impwements Tax Fund 8,500 Mayor's Court Computer Fund 646.000 Court Services 19,490 35,401,200 ENTERPRISE FUNDS 5,968,045 19,490 Accrued Leave Reserve Fund 368,800 TRUST AND AGENGY FUNDS Fnance 275,000 Agency Fund Street, & Mites 414,110 275,D00 Wireless 9 -1 -1 System 729,725 Police 0 1,938,335 Transfers /Advances 80,000 80,000 31,208,470 DEBT SERVICE FUNDS Total Amount Budgeted General Obligation Debt Service Fund 1,939,700 9,274,000 1992 Special Assessment Bond Retirement FmM 970,690 53,378 2001 Special Assessment Bond Retirement Fund 719.450 128,900 9,456,278 CAPITAL PROJECTS FUNDS _ Capital Impwements Tax Fund 34,755,200 Parkland Acquisition Fund 646.000 Employee Benefits Self- 35,401,200 ENTERPRISE FUNDS 5,968,045 Workers' Comp. Sett - Insurance Fund Water Fund 368,800 TRUST AND AGENGY FUNDS Finance 294,500 Agency Fund Street, & Mites 414,110 Convention & Vlsdms' Bureau Furl Engineering 729,725 1,938,335 Sewer Fund Total Amount Budgeted Finance 1,939,700 74,014,429 Streets & UtllNes 970,690 Transfers and Advances Engineering 719.450 $192122,749 3,629,840 MerchandWng Fund Community Relations 0.000 INTERNAL SERVICE FUNDS Employee Benefits Self- Insurance Fund _ 5,968,045 Workers' Comp. Sett - Insurance Fund 368,800 TRUST AND AGENGY FUNDS Agency Fund _ 835,900 Convention & Vlsdms' Bureau Furl 500,000 REC Total Amount Budgeted _ $158,256,798 COnatructkm ITF Fund Projected Expenditures 74,014,429 Less: Transfers and Advances (40,148,478) Tall Expenditures $192122,749 5,076,175 6,336,845 1,335,900 $15&756,798 2 -21 2015 OPERATING BUDGET -QTY OF DUBLIN, OHIO Expenditure! and Budget Summary - General Fund Administrative Services - Office of the Director 2013 Actual 2014 Budget 2014 Estimate 2015 Budget Feet Management 2,753,860 3,108,200 3,052,945 General Fund Information Technology 2,789,908 3,452,480 3,173,180 City Council $ 454,840 $ 461,435 $ 448,435 $ 604,615 Boards and Commissions 18,694 35,050 19,800 34,950 Office of the City Manager 773,114 978,855 831,500 961,075 Miscellanous Account/Contingencies 631,378 780,775 843,125 812,065 Human Resources 1,518,674 1,772,975 1,650,265 1,794,780 Community Relations 1,362,058 1,453,560 1,476,480 1,732,490 Legal Services 1,551,953 1,736,000 1,736,000 1,750,000 Finance - Office of the Director 482,579 1,261,245 1,248,500 1,441,060 Procurement 206,097 191,245 142,400 125,475 Transfers and Advances 26,082,250 16,475,000 29,395,000 20,985,250 Miscellaneous Accounts 431,771 524,100 512,300 678,400 Accounting and Auditing 583,303 - 2,570 - Taxation 3,137,926 2,943,620 2,933,340 3,299,110 Public Service - Office of the Director - 270,430 256,930 842,015 Solid Waste Management 3,573,400 3,647,880 3,595,620 3,293,950 Engineering 2,912,316 2,776,835 2,829,410 3,079,570 Miscellaneous 258,121 343,500 374,385 350,000 Building Standards 1,278,187 1,496,550 1,596,580 1,549,245 Planning 1,824,914 2,016,520 1,892,770 2,296,160 Parks and Recreation Parks 6,672,444 7,458,440 7,037,690 7,749,895 Economic Development- Office of the Director 5,403,500 5,971,590 5,058,805 5,546,625 Administrative Services - Office of the Director 246,752 - 70 - Feet Management 2,753,860 3,108,200 3,052,945 3,461,930 Information Technology 2,789,908 3,452,480 3,173,180 3,695,520 Court Services 339,302 405,815 378,815 398,860 Records Management 150,893 157,760 134,700 151,725 Facilities Management 2,201,262 2,325,390 2,321,290 2,552,810 Volunteer Resources 187,329 213,155 200,055 254,355 TOTAL $ 67 $ 62 258,405 $ 73,142,960 $ 69, 44 1, 930 2 -22 2015 OPERMNG BUDGET - C OF OUBUN, OHIO Revenue and Bnbend8ure Summary by Fund fwtl G.WW SbeN SCm Highway cemetery Recreation Safel PoW Pvmluive Tax Hod! /Maaw Enlwvm & e eminalen.evalvm lace. tees f 61,23),500 f 3 f s s - $ Prylvty laMe _ 368,905 H.VM.1 la a - - - - 1,50130 IntagtlMeacaul reymYe 552,135 1,49,000 1D,470 35,0]0 - W,000 - UaWRr eac 1,135,000 10,308 - 27,000 3,125,00 1 9021300 - 955,50 - Fina,Iken..ad e.in 2,176,355 - - - - - 136,00 1,0] Interest Income 324,000 2550 2,05 20 12,125 6,000 1,525 2, &5 15,20 410 Mluelyneouc 26000 1000 25000 Bsaso 2B0 33000 Total emmatedreveeua 65,689,990 1,463,050 869,505 23,200 3,322.805 3,802,165 493,325 nus 2,936,200 1,410 EmmatM e1Oen0HUres: Persaal servirec 22,836,046 2,287,40 - 1N,950 4,P3,70 12,31,485 6051350 - 716,265 10,00 OMerex0e�sa 25,230,609 1,512,060 22,00 22,050 2,663,50 597.130 310,720 - 32H,525 Capital outlay 389750 150 15959 97020 3330 61250 750,03 2,00 Tobl emmate0 ex"Witures 484456,6110 3,803,030 4000 172.990 719031545 13,001,915 97!,920 750,000 3,993,790 3 400 Eacesa be re Overvpen0itures 17,333,310 ( 4337,970) 110,505 (149,390 (4,534,740) (10,994,750) (494,395) (657,155) (1,057,090) (1al ON,vf dn9 sources: Transfers In - 2 - Mom 3150,00 11,080,00 350130 - - - T (1),10,00) - (2500) - (161,30) - P anwsF 30,00 . Atlwn. out (3 Tonal otiv financing aeumes (20,955,350) 2,10,000 (3$000 150,000 3,50,000 11,080,000 350,000 - (161,300) - Net clwrvp in fund balance (3,721,940) (233,9)0 822,505 4,210 (1,1111N M) 85,250 (144,395) (657,155) (1,218,390) (10)590 Emmated Sand balanc43anuary l 56,9571382 330,124 806,05 11,322 1,636,2911 736,833 176,926 661,665 3,384,155 33,259 Emma[M fund balance, O ... 3l 53335542 9 154 1628510 I55]S 603558 822082 32531 9513 2365 ]fi5 fib 669 2015 OPERATING BUDGES - CM OF DUBLIN, OHIO Revenue and Expend9ure Summary by Fund fund Law Plawdabry 0N9 UUrtC afdau .Emuetl lYVe M.I. 9 11 petit Service CaplGl Park Water 5awc Ontl BLUrmetad nevenum 01mme ra.cz t s s s - S - s - $ 20,412,500 5 4 s - frou,nYlavrt _ _ - z.361 s91,5W - H,Wlaubdlava - - - - - - - - - Inte9ovanmmtalnrmnue - - - 100,000 - 259,000 62,260 coar M.,ry - - 139,000 _ - _ - 030,000 2,076S00 Mna, lbelsa and pesm95 - S - - - - - 1,000 - Intergtlname too 150 - - 8,605 197dW 1,525 10,920 33,025 M-Iftbn-n 190003 Tadl estlmzbed revenue 100 5.160 139,000 100,000 3/9,605 23 60,205 952,320 2,109,525 Ea9ma1M emenditunes: Personal servltes - - - D5,W0 - - - - 161,95 0531680 OMtt eHpmses 2,WJ - 19,950 - 9,902,900 50,000 27,500 ](19,900 2,350,160 Gp%al wU, 6500 29327500 M5,000 561000 426p110 toll eNmaM1tl expenditures; 8.500 - 19,N0 235,000 - 9p02,9o0 24,337,500 412,500 1 3,629,89➢ Ficesselrevenws p Ovm mptltllErRe p,4W) - (u,349) (136,000) 100,000 (9,354,395] (1,199,550) 2M,385 (485.615) (1,530,315) mere: Tan Ar rwnana Tansfers In - - - - - 9,327,196 - - 29o,o99 293,000 Transkrs au0 - - - (80,000) (53p28) (3,719,850) (]33,500) - - 'In - - - - - 919,050 I,WSNq 650.000 - m.loaI ROVan� out (6650000) Tobil oMer finandrg sourtes - - - - (80,000) 9,234,400 (9,957,850) 1,372,100 850,000 zm,ow net tlwuW In fund Man- (8,100) - (14,390) (136,000) 20.000 20,105 (11,153,400) 1 364,385 (1.310.315) Estlmaled fund balanre, 3anua,I 9,388 2,519 ]3,803 949,379 356.663 1,126,85. 16 42,239 11,881,303 5,455,919 ErtimatM Nad Wlanm, December 3l f Bea f 2.319 8 9,463 $ 813.339 f 3]6,663 f 1,146,953 S 5,169,863 f 1,659,124 f Ip245,68) f 4,135.604 2015 OPERATING BUDGET- QTY OF DUBISN, OHIO Revenue afld E%perd0ure Summary by Fund Nod Mw Wwn9 Em ta COmcens�atlon fWUdary TOW Eadn n—uM $ BI,650,u0u RnpeM taxes - - $ 3,326,285 Ho /MOHI prg - SOgOW $ ? 0 foknrna gnpl revenue - - - $ 2,W,865 OWryesta/avn¢ 3,000 5,923,010 155,000 141,00u $ 16,695,830 F .I.sesdnd m ft - - - - S 213201155 IMeresi hwme 207 2,530 3,590 51070 S w,895 Mlsxlbnmis 201 322,500 $ 2.092,050 Total ctlmakdrevanues 3,210 5,980,620 158,507 923,570 $$1,360,580 mouttM ev9en6..: Polsmal.w� - 110,290 - - 95,192,986 Othe,Mnses 81000 5,852.255 368,800 1,335,E 53,767.119 GpXal..dav 22,930,450 Total MUn.W6 etpenWWre 8.000 519681005 368 1 126,307,620 E ass ofre Ni, ovc expeMiWree (9,230) 12,625 121 ,Mn (362,330) (16,990,090) Cider Mown, sawoes: TraWs .rs - - 26,902,D8 ' Transfers wt - (21,380,828) ' PManws M - 2,205,450 ' Mvanms out (10,535,250) ' Total ofM flvrc0q mur - - - (2,302,900)' XMCaanW in fund Warm (9,230) 32,625 (210,260) (362.330) EsOmatdl NM bala.rn 3anuary l 31,9 929,191 6N,692 3,083,562 Ea rnak6 Nnd Oa], 0c—n6 32 S 26,719 $ 936,536 f 414A32 $ 2721,232 'Nak: Grvm Ills[ TIF WM5 are e¢IUECI frem Ne Perenue antl ExpendlNre Summary, lM1e Ndl aFT2nMBS ln' wlll no[e0WI1M1e [Ma10/Tansfers Ouf' nor will Me'Advarlms In'equal Me'AMantts Out' ZE15 OPE"A G(f MU -Q OF MUN, 0190 Rexny6and EIP6ntli SummgWFw Type blFnFtrC an uc. naMre b4s � Brc{p.M1Ydem Wkl brcs CharMf nmendlie,enue Ora,g lrus E dp rns ­d pernrrty Irk Inrn MIssNb,rtaus a iadl emm�W aesenueF Fttlmedtlnye,rLNrm: hFnnalxrvkez IXrvw{e,exz WpX31 rMHy Todl e9KmaW arpenOxu:a Gm NmamuY P mmflmsAmm gMRrun[Iy spu9[es: TnWen TanYersoul 9Wan¢sln AWar[esuu[ Tabl ollvflmrx9rw wvas xwarar:9eln 6mem13nQ fimvalRm/ SptZFl xeemue FUMe mMServke FUnCS 4px31 pm}RPOnOF i01S 44u1 291.. iO359WpR 303i I.tWF1 3014 fMlmatt 30]S xuWt 30131[tual 3011 EA'mah E0159uaprt 3933itlu91 2019 E4UMIe 3915Be6pR f fi1,9]9.OE9 3 F.950.0]0 f fil,Z3),Spl S - $ - S S - 5 - $ - $ l0$ZkNO S 21A6 O. { IDA33,SfO @9,II9 4m4m 3.196 - - L.Wi 3Am. MIM 1,%6,,307 ".%. I$W,WO 1,339.617 610.1,4 SR.135 32Z6,15] ZA3L93] 1.,419)0 130453 33,W3 SP,60 MB.9N 3tG2W 1,XV. 091,930 31131, 6,>b0,596 7,469,583 OMAN - - - 3,359,R1 2,99],415 3,1]6)55 W,OR 303,9. 141,. - - 1900 30". Q6 m 329,SW 3N.000 67,305 56,990 43,330 9}39 6,W0 e,.5 1.,613 169,168 34,05 fd39Z3 ](0000 e)O Al 10919)3 1]19 N0 195]05 236.968 190.000 5.005 Z19. t99 fiBA]G313 ]0,9)kfi39 65.6..990 33.9fi4.6Y 3z,n3F39 i1.K9,953 386 ,49] 3Y1.399 19k6p5 i9,]B3,3M IS,ySA99 3],115,315 19,.5,503 30$03,530 32, IB,3R, 33 10 ZLX 3Z ,29),41 2],W],3W Z5,]IO,N9 k]61,159 . ll ]. ,46.k1l 90 k. 5 &SWA91 16.305,Zn 9,M3 59.919 ]fi,MO D,500 161]02 ]36056 36]50 ]I63N 3115f95 041 ,5]5 13913W 1].1]6Ib1 29.9N.500 Z9.]11.506 41,].}]5 43,]1],960 4,156,W E5, ®0,598 34328,165 30,913,118 5,966,W1 4,45,399 9,W3,9W P,MM 15,061,300 N,).A. 36,Tf26Y 1],11,6]9 3]p33,]30 I33a6'49]0) (]8,34,.5) (19.5,]16) (S,AO,SNI 115,935,906) ty,3N,A93 6,4.,161 839,349 (959,]65) U(M,M V,1W,W0 l] 5,6)9$59 18808,86 9, (W78 (l9plA,SCO) ( (14,. ) (3],1X,80) 1]8,3]] ) IZ11,9D3) (IF6,3W) 8.336) (b,856] (53.T16) (1629.359) ( 11701 W) ( 2,00 X) ]590,0. 3,W5,0.0 I0,0W - - - - - - ;63,0]0 1]58,40 $@T950 11138.3X1 595 fW3 ]45.EID Il.W5.W11 O..S.OPoI (6.690pA) lZy]3 ;3501 (36.S30,Wp1 80.955,]501 mp3],]Z3 16,93n.100 M.."00 5,636.911 18BOy900 9,3 ]1,100 (3$16,351) 1)R]fi,N10] ((68$Fi113 3.999.]Y S 918,4]9 S I3RL941 4 L]] ;)S3 4 1143515] f (3530.351 3 Sfi.340 S I]N.0061 f 30.105 1 3.."0 f b.04A51] 9 (9,540.85) 2015 OPERATING BUOGET -3 OF OUMN, OHIO Re w UMnditm Summary by Fund Type Y Nnnln a ii g FUMS @baa15m1¢FUMS IiIni. yIn. x!t 1013 Y.ya1 S4Nbtlxb llll3ia4n[ SM31mm1 oy9 EatlmM p1z3uCna3 a913RWa1 1019 Waeb 3913BUGpLL 5013 MUa1 i011ESNxh Zp156Mpe1 FatlmatrL anaues. rtmmebaes f f S S 3 f - S - f - f - 3 17.105.39 3 M,B W 3 01 22", Pmvq GM 3,911,955 l,gfi98E3 l]Zb.)65 Ib[tl /Maltl ¢ves - - W3,101 69J,@0 509,IX0 35EB.M 3.559FW 3,WO,CW Irrbga�vnmcn ®I rtvenue 5),113 1,951 5x16.110 9179,9]6 3,f69,665 C1a¢5la x 3,3Z5]90 2,959,SPo 9,9W9K 9.6M.(gp b.Q6.ON 191,919 2,950,119 1{9117 1 19 })),pZ6 IG63fi.630 n. IlansssaM [ornN n 10]0 5,915 lwn 3,991}01 0 3 ] Z, I 3Nbe(m[ave 792 Lt8311 517,195 .145 19,939 0,'% 11.fM >,9M 6,) 09 816,]10 w5m 6A6.N8 H 330,155 4.1— nmus 392 Ifi9.353 3. 7.2. 10 "Al 15117 889.662 L O]530] 7 ,) 33].40 3)69510 96419 7 .695 2M)Mtl .1 mtlmaW menuec £SSR.9H 1)111393 3.0K.3]5 SA94)H) A.U. 8.139310 LMMI I,YL133 9]],6)0 11B,91LK0 13fi,909,K9 11 ;350.517 EstlmalM VpenORUrts: hsonal seni[¢ 930,]55 9]0.655 IA3l }IS 19.]59 ]9.117 1f0.N0 3k5]0.930 41,816 }15 11. 9 Otlre- apiees' 5,173,13 5,16,]91 0 99)9jB5 6 }31,702,M 1,]03� 3 }91,YOi 1,33£0.tl M,]M�B95 63,99)13] 7M 53,)61,]31 Cd{YhlwMy 19.165 L 175.619 1676,960 98I 16],63)1 30019 N5 1]930950 TnblmtlmakC VpnCyeq 9,03[,15] 9ASTA99 SA]6,3]5 £,.95690 £95Lb3 &33£MS LS0],W ;314990 3,]3§900 103.319035 339,]]8,.8] 136,]N,6]0 In— W nreamyn6ROres (K5,3A) (3,335.fi10) (3 ,.10.660) f ;333) (3,]69 (19],6351 11}39 3,M0.113 (36L90f 39,299,159 (£388x018) (19,990 wuw. T .nPo n i2wtmaM 9p 117,000 117.170 - - - 30,930.066 33,39B,i5fi 36,90I,PB aul - - (1H P]r69B856) (ll, A] rWn Mon rcaln 69,017 650.000 69.417 � � - - - - 6003.IX0 5,693.90 2.]0919 Ptivan[es d,L [119.]N 111965991 IZL630Ap01 110.535.1591 TxIgRm Mmtln9 anarcw )3 ;113 ;29.000 L.K. A,19 ;M5) 1196.ry0) (3,30],.00) M[M:pe1n I6M Wlanm 2M.]33 S )9056301 3 19601660] 3 (3.b31 4 (1139.90] i (19)b81- 1 D.8]9 $ LH ,. It 1383.3303 S 9A5]b10 3 (8.565.]181 3(1).399990] 2015 OPERATING BUDGET — CITY OF DUBLIN, OHIO COMPARISON OF REVENUE AND EXPENDITURES 2015 Revenue - $111,,350,580 • Income Tax 73.3% Charges for Services 15.0% Propoerty Taxes 3.0% Intergovernmental Revenue 2.4% Fines, Licenses & Permits 2.1% Miscellaneous 1.8 0 /0 • Hotel /Motel Tax 1.8% 2015 Expenditures - $111,350,580 Personal Services 35.7% Other Expenses 42.6% Capital Outlay 21.7% 'Amounts do not include Transfers or Advances 2 -28 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO 2015 APPmpdations Summary by Expenditure Category - All Funds Capital Improvements Tax Fund Personal Services Other Expenses Capital Outlay Transfers Total GENERAL FUND $ 22,836,046 $ 25,230,884 $ 389,750 $ 17,100,000 $ 65,556,680 SPECIAL REVENUE FUNDS Street Maintenance and Repair Fund Street and U011tes Operations 145,560 267,550 1,000 - 414,110 Englneering 2,287,460 1,162,060 1,500 - 3,451,020 State Highway Fund - 350,000 - - 350,000 Street and U818ies Operations Engineering - 22,000 - 25,000 47,000 Cemetery Fund 1.34,990 22,050 15,950 - 172,990 Recreation Fund 151,450 168,000 400,000 - 719,450 Recreation Services 1,551,000 881,270 1,000 - 2,433,270 Community Recreation Center 2; 750,080 1,228,740 59,200 - 3,738,020 Community Recreation Center Facilities '772,705 553,550 410,000 - 1,736,255 Safety Fund - 368,800 - - 368,800 Police 10,363,130 521,930 30,300 - 10,915,360 Communication 2,1708,355 75,200 3,000 - 2,086,555 Swimming Pool Fund 1505,450 310,720 61,750 - 977,920 Permissive Tax Fund - - 750,000 - 750,000 Hotel /Motel Tax Fund 716,265 3,277,525 - 161,300 4,155,090 Educations and Enforcement Fund 10,000 - 2,000 - 12,000 Law Enforcement Fund - 2,000 6,500 - 8,500 Mayor's Court Computer Fund - 19,490 - - 19,490 Accrued Leave Reserve Fund 275,000 - - - 275,000 Wireless 9 -1 -1 Fund - - - 80,000 80,000 DEBT SERVICE FUNDS General Obllgatlon Debt Service - 9,274,000 - - 9,274,000 Special Assessments - 128,900 - 53,378 182,278 Capital Improvements Tax Fund - 50,000 24,327,500 3,727,700 28,105,200 Parkland Acquisition Fund - 27,500 385,000 233,500 646,000 ENTERPRISE FUNDS Water Fund Sheet and UtiBtles Operations 145,560 267,550 1,000 - 414,110 Finance - 294,500 - - 294,500 Engineering 21,975 147,750 560,000 - 729,725 Sewer Fund Street and Utilities Operations 702,230 242,460 26,000 - 970,690 Finance - 1,939,700 - - 1,939,700 Engineering 151,450 168,000 400,000 - 719,450 Merchandise Fund - 8,000 - - 8,000 INTERNAL SERVICE FUNDS Employee Benefits Self- Insurance Fund 110,790 5,857,255 - - 5,968,045 Worker's Compensation Self - insurance Fund - 368,800 - - 368,800 FIDUCIARY FUNDS Agency Fund - 835,900 - - 835,900 Dublin Convention and Visitor's Bureau Fund 500,000 500,000 TOTALS S 45,1 f 53,767,734 $ 27,430,450 f 21,380,878 f 147,721,548 *Advances are not included in me annual Appropdabon Ordinance. As such, they are excluded from this summary. 2 -29 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO 2015 Appmpriatioins Summary by Expenditure Category - General Fund Personal Services Other Expenses Capital Outlay Transfers Total GENERAL FUND Oty Oxmdl S 510,325 $ 94,290 $ - $ - $ 604,615 Boards B Commissions 9,700 25,250 - - 34,950 City Manager 909,480 51,595 - 961,075 Mk lanaous - 812,065 - - 812,065 Human Remurces 1,045,365 749,415 - - 1,790,780 Community Relations 883,790 B48,700 - 1,732,490 Legal Servir - 1,750,000 - - 1,750,000 Nnanre Dike of the DImMir 1,306,260 134,800 - - 1,441,D60 Procurement - 125,475 - - 125,475 TansfeVAdvanoa - - - 17,100,000 17,100,000 MLcdlaneous - 678,400 - - 678,400 Taxation 643,440 2,654,00 1,200 - 3,299,110 Public Services Office of Me Director 775,785 64,230 2,000 - 842,015 Solid Waste Management 692,865 2,600,085 1,000 - 3,293,950 Engineering 2,669,730 406,240 3,600 - 3,079,570 Miscellaneous - 350,000 - - 350,000 Building Standards 1,359,745 189,000 500 - 1,549,245 Planning 1,968,026 328,134 - - 2,296,160 Parka and Recreation Parks and Open Space 5,246,200 2,238,745 264,950 - 7,749,895 Economic Development Office of Me Director 619,480 4,927,145 - - 5,546,625 Administrative SeMCa Fleet Management 850,205 2,611,225 500 - 3,461,930 Information Tetllvolo9y 1,412,980 2,281,540 1,000 - 3,695,520 Court Sam. 289,600 109,260 - - 398,860 Records Management 109,125 42,600 - - 151,725 Farllitles Management 1,319,790 1,118,020 115,000 - 2,552,810 Volwrtar Remurca 214,155 40,200 - - 254,355 TOTALS 2Z,83fi $ 25,230,884 f 389,750 f 3],100,000 f 65,SS6,fi80 *Mtl ru is are out included in Me annual APpropdation Ordinance. As such, they are extluded from INS Summary 2 -30 2015 OPERATING BUDGET — CITY OF DUBLIN, OHIO DEBT ADMINISTRATION Dublin's infrastructure needs are met through a five -year Capital Improvements Program (CIP). Currently, the 2015 - 2019 CIP programs $152.5 million 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. Based on existing debt as well as new debt anticipated to be issued in 2015, the annual debt service for income tax funded projects totals 7.5% of 2015 projected income tax revenues. Net Bonded General Obligation Debt per Capita $1,600 $1,400 $1,200 $1,000 $800 EE $400 $200 In anticipation of a new debt issuance and refunding that occurred in December, 2013, the City received updated ratings from both Moody's Investors Service (" Moody's') and Fitch Ratings ("Fitch'). After completing a review that evaluated the City's existing financial condition, current developments and trends, and prospects for growth, Moody's maintained the City's rating at its highest level of "Aaa ", citing the City's "strong financial operations supported by ample reserves, strong management team, and manageable debt burden." Fitch, after similar review, maintained the City at its highest rating of "AAA ". These ratings enable the City's debt to be issued at the lowest available interest rates, resulting in reductions in future debt service payments. The City's diverse economic base, the City's History of operating surpluses and the continued use of that surplus to fund capital projects, and the City's continued long -term planning efforts will help maintain high credit ratings. The City's long -term debt outstanding as of December 31, 2014 will be $63.1 million. Of the total, approximately $3.8 million will be retired using revenues generated by the City's water system operations, $8.5 million will be retired using revenues generated by the City's sewer system operations, $747,000 will be retired through the collection of special assessments, $1.2 million will be retired using property tax revenues, $863,000 2 -31 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2015 OPERATING BUDGET — CITY OF DUBLIN, OHIO will be retired using hotel /motel tax revenues, and $35.1 million will be retired using service payments in lieu of taxes from tax increment financing districts. The remaining $12.9 million, or about 20.59%, 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. As of December 31, 2013, the City's total taxable assessed valuation was $1,952,420,530. As a result, the City had a legal debt margin for total debt of $205,004,155 and a legal debt margin for unvoted debt of $107,383,129. Limitation Nonexempt Debt Additional Debt Outstanding Capacity Within Limitation 10 _ %%= $205,004,155 $7,450,096 $197,554,059 5 Vz% _ $1 07,383,129 $0 $107,383,129 Assessed Value Compared to Net General Obligation Debt N $2.3 c $1.8 $1.5 N $1.3 $1.0 $0.8 $0.5 $0.3 $- �q g �q W' Assessed Value $60.0 0 $50.0 d 0 $40.0 a A a $30.0 C $20.0 m c m $10.0 $0.0 —Net Bonded Debt 2 -32 2015 OPERATING BUDGEF - (ITV OF D11BUN, OHIO DWTSERVSCESCHEDULE Reflects deb[ as 17212/31/2014 Date NM 2015 Of Of lr8erest Orglnal 015 Principal lnteresx Imue MaWft Rate Amount Pnndwl Payment Payment 11 7 7-11-MM" IX-C (3) Upper Scioto West Blanch(OWDA) 1/171.999 7/1/2018 4.35% $19,716,717 $4,346,066 $1,176,467 $174,253 (1) Avery- MUbfieW lntercharlge 111/1999 12/1/2019 SAM 8,316,788 2,725,000 520,000 54,750 (4) Wigs Rwd lmprovements 12/1/2000 12/112020 5.22% 3,535,000 1,454,512 212,143 57,215 (6) Arts Facillty ACtiW n 12/11:2000 12/1/2020 5.22% 1,360,000 553,595 81,495 21,786 (6) Arts Padlity Rerwy wn 1211/2000 1211/2020 5.22% 755,000 309,149 45,767 12,169 (4) Nrtmecer Dnve EMenslon 1271/:2000 12/1/2020 5.22% 3,940,000 1,624,293 237,809 63,90.5 (4) Emerald Padcway-mm 7A 17/172000 17/1/2020 5.22% 2,020,000 828,452 122,787 32,613 (1) Seriw Center 12/112001 12/1/2021 4.42% 3,675,000 1,603,"2 218,341 57,916 (1) MunWpal Pml SOUN(OMB) 4/14/2084 1/1/2025 4.30% 2,986,000 1,826,000 137,000 83,345 (4) Industrial Pkwy /SR 161 Improvements 1/7/21014 17/1/2029 Venous 8,210,000 7,755,000 ",WO m,ol (2) Dante Flelds Water Tower 1/712:014 12/1/2029 Various 1,710,000 1,615,000 9,000 46,113 (3) SanBary Sewer Uning 1/713014 1211/2029 Vanwa 1,800,000 1,775,000 100,000 5,825 (1) LEO Street Ughts 10/7/:2012 12/1/2022 Various 2,185,000 1,890,000 220,000 46,250 (2) Dublin Rwd Water Taver 10/2/2012 12/1/2032 Various 2,360,000 2,175,000 95,000 63,313 (3) Sewer Uning B Rewlm 10/2/:2017 1211/2032 Vad. 2,54,OW 2,340,000 100,000 0,IW (4) Emerald Parkway Phase B 12117/2013 12/1/2033 Various 5,420,000 5,415,000 5,W0 177,825 (4) Emerald Parkway Phase B 1/712:014 12/1/2019 Various 1,580,000 1,325,0110 275,W0 25,175 (4) Bridge Sbwt - land Aoqulsibm 12117/'2013 12/1/2033 Vad17us 4,435,000 4,430,000 5,000 145,200 (4) Bridge Street - Land Aquisidon 1/7/2:014 00112019 Various 1,265,OW 1,060,000 225,000 20,013 (4) 270 /33 lnt anw 117/2:014 12/1/2023 Various 9 8,165,000 840,000 198,075 53,215,508 5,146,800 1,620,470 Unvoted Special AcSeament Bonds (7) Milantme 1211 /.2001 121112021 4.42% 1,700,WD 746.558 101.659 26,965 746,558 101,659 26,965 Vold Bonds (G.O.) (1) Re bon Cents expansion 10/15/'1998 12/1/2018 4.66% 3,99,W0 936,000 247,000 33,583 (1) EmemW Parkway Brige 10/15/1998 12/1/2017 4.62% 7,518,000 1,530,000 504,000 56,IW (4) 8 MW Par y-Phase 2 10/15/1990 1211/2016 4.56% 7,874,000 %9,00D 514,DW 34,420 (4) Ww.r- Temple Rwd 12/1/:2000 121112019 5.20% 5,555,000 2,022,452 379,452 82,555 (1) Emerald Parkway OVecpass- Phase? 12/1/20W 17/1/2019 5.20% 6,565,000 2,39,991 "5,991 97,895 (5) C172Finan Park Expansion 1211 /2000 12/1/2020 5.22% 3,135,000 1.228557 184,557 4,888 9,105,000 2,275,W0 3531500 Total Debt Payments $63,067,066 $7,523,467 DW.936 2D15 Summary (1) SUpwrtM try Inrnrne tax reoenm $12,909,433 $2,292,332 $429,898 (2)SU {paled by WaW Fund mvenue 3,790,OW 185,000 100,425 (3) Surported by Sewer FUrm revenue 8,461,006 1,376176/ 293,1]8 (4) Supported by TIF revenue 35,068,700 3,256,190 1,05,626 (5) Supported by pnomfty tax revenue 1,22,55] 184,557 4,888 (6) Supported by hateVm l mx revenue 862,7" 127,262 33,955 (7) Supported by sMdal assessment revenue 746,558 101,659 26,%5 2-33 THIS PAGE LEFT BLANK INTENTIONALLY ' 70 of Dublin 2 -34 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO City Council All powers of the City permitted by the Revised Charter, the Constitution and the laws of the State of Ohio are vested in Council. Council provides for the exercise of all City powers and for the performance of all duties and obligations imposed on the City by law, through the adoption of legislation. City Council's responsibiilities include reviewing, deliberating, and approving legislation as prescribed by the Revised Charter and the laws of the State of Ohio applicable to municipalities. City Council establishes goals and Icing -range policies for the City. Council is composed of seven members who serve four -year terms. Three are nominated and elected by the electors of the City at large and four are nominated and elected by the electors of each of the four Council wards. All candidates for City Council must be residents of Dublin for one year prior to filing a petition of candidacy. Council members must be residents of the City of Dublin throughout their term of office. Ward Council members must be residents of the ward which they represent at the time they file for office and during their entire term of office. City Council elects a Mayor and Viva Mayor to serve two -year terms. The Mayor presides over all City Council meetings. The Vice Mayor performs these duties in the absence of the Mayor. The Clerk of Council is appointed by the City Council and serves at its pleasure. The Clerk of Council is an officer of the City and provides notice of Council meetings to its members and the public, keeps the minutes of Council's proceedings and performs other duties as provided by the Revised Charter or by Council. • To establish goals for the community to be implemented by staff and /or City Council. • To set policy in a clear and consistent manner in order to provide a framework for administrative implementation. • To continue to be responsive to the needs and expectations of the citizens of Dublin. PERSONNEL DATA 2014 2015 POSITION TITLE CURRENT NUMBER ADOPTED Mayor Vice Mayor Council Member Clerk of Council Deputy Clerk of Council (1) TOTAL 10 NOTES AND ADJUSTMENTS: (1) A Deputy Clerk of Council position was added to assist with the growing demands of the office. City Council 3 -1 12/06/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO General Fund City Council Legislative Affairs 2013 Actual 2014 2014 2014 2015 Budget Revised Budget Estimate Budget 101 -1510 Personal Services 2110 SalariesANages 241,148 244,155 244,155 244,155 304,185 2111 Overtime Wages 4,533 4,610 4,610 4,610 4.610 2112 Other Wages 0 0 0 0 0 2120 Employee Benefits 125,497 133,190 133,190 133,190 201,530 371,178 381,955 381,955 381,955 510,325 Other Expenses 22111 Conference /Mileage 2211 Meeting Expenses 2212 Long Term Strategic Plar 2240 Ceremonial Functions 2349 Professional Services 2370 Advertising 2391 Memberships /Subscriptix 2410 Office Supplies 9,536 20,000 20,000 10,000 20,000 2,319 2,500 2,700 2,500 2,500 6,803 10,000 10,000 10,000 12,000 47,669 20,180 20.180 20.180 20,180 4,895 10,000 15,105 10,000 15,000 6,235 7,500 16,631 7,500 15,000 1.132 1 1,800 1,200 1,610 5,073 7,500 7,887 5,100 8 83,662 79,480 94,303 66,480 94,290 Capital Outlay 2520 Equipment & Furniture 0 0 0 0 0 0 0 0 9 0 TOTALS $454,840 $461,435 $476,258 $448,435 $604,615 3-2 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO General Fund City Council Boards and Commissions 2013 2014 2014 2014 2015 23,500 Actual Budget Revised Budget Estimate Budget 101 -1520 1,000 2391 Memberships /Subscriptir 0 750 Personal Services 0 7 50 8,996 2110 SalariesfWages 8,400 8,400 8,400 8,400 8,400 2120 Employee Benefits 1,298 1,400 1, 1,400 1,300 9,698 9 9,800 9,800 9,700 Other Expenses 2201 Conference/Mileage 8,996 23,500 23,500 10,000 23,500 2211 Meeting Expenses 0 1,000 1,000 0 1,000 2391 Memberships /Subscriptir 0 750 750 0 7 50 8,996 25,250 25,250 10,000 25,250 TOTALS $18,694 $35,050 $35,050 $19 $34,950 3 -3 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO City Council Boards and Commissions BUDGET SUMMARY 101 -1510 • Accounts 2110 and 2111 provide funding for the salaries /wages of Council Members and staff reflected under Personnel Data. • Account 2120 includes funding for benefits including health insurance contributions for City Council Members, the Clerk of Council and Deputy Clerk of Council. • Account 2201 includes funding for travel and training for Council Members and certification - related training for the Clerk of Council and Deputy Clerk of Council. • Account 2212 provides funding for long -term strategic planning workshops, and Council retreat(s). • Account 2240 includes fundling for reimbursable business expenses and for citywide ceremonial functions, which are reviewed and approved by the Mayor and the City Manager. These include the annual board and commission member recognition event hosted by City Council; Memorial Tournament badges for Council Members; flowers, memorial donations, and special occasion recognition. • Account 2349 provides funding for codification services. • Account 2370 provides funding for advertising expenses related to publication in local newspapers of the annual meeting schedule and Council candidate campaign finance reports. This account also includes funding to record annexation documents with the county and state. 101 -1520 • Account 2110 provides funding for salaries /wages of seven Planning and Zoning Commission Members. • Account 2201 provides funding, as authorized by Council, of up to $2,500 per Planning & Zoning Commission Member for relevant travel and training, and funding for orientation and training. • Account 2211 provides funding for expenses related to meetings sponsored by various City advisory boards, commissions, committees and task forces. • Account 2391 provides funding for American Planning Association (APA) memberships. City Council 3-4 12/08/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Office of the City Manager STATEMENT OF FUNCTIONS The City Manager is the Chief Administrative and Law Enforcement Officer of the City and is charged with the responsibility for the administration of all municipal affairs as empowered by the Revised Charter of the City of Dublin, City Ordinances or Resolutions, and State laws. Some of the City Manager's primary responsibilities include: directing and supervising the administration of all departments and functions of the City; attending all Council meetings; ensuring that all laws, Revised Charter provisions, and ordinances and resolutions of Council are faithfully executed; preparing the annual budget and capital improvements program; publishing an annual reportof the financial and administrative activities of the City; and executing, on behalf of the City, all contracts and agreements. ORIECTIVES AND ACTIVITIES • To implement goals established by City Council. • To provide leadership and direction for staff. • To be responsive to needs of the community and to advise citizenry regarding the structure and activities of the City organization. • To facilitate citizen involvement and requests for service. • To provide leadership in susltainable municipal services. PERSONNEL DATA 2014 2015 POSITION TITLE CURRENT NUMBER ADOPTED City Manager 1 1 Assistant City Manager 1 1 Senior Project Manager (1) 1 1 Management Assistant 1 1 Executive Assistant (2) 1 1 Office Assistant I (2) 1 1 TOTAL 6 6 PART - TIME /SEASONAL STAFF Director of Strategic Initiatives /Special Projects 1 1 Intern 1 1 TOTAL 2 2 NOTES AND ADIUSTMENTS This budget also funds forty (40 %) of a full -time Office Assistant 1 position to facilitate front desk receptionist coverage in the City Hall lobby. That position is reflected in the Taxation Work Unit where 60% of the position is funded. (1) The Senior Project Manager position has been vacant since April 2014. The position is included to allow the new City Manager the flexibility to determine the needs of the office. Funding for the position is budgeted for one -half of calendar year 2015. (2) All administrative staff positions are being reviewed by an outside human resources firm to determine if the City's pay ranges are comparable to the market. City Manager 3 -5 12/08/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO General Fund City Manager Office of the Director 2013 2014 2014 2014 2015 727,310 Actual Budget Revised Budget Estimate Budget 101 -1110 1,250 300 300 Personal Services 2110 SalariesANages 569,028 727,310 727,310 630,000 681,410 2111 Overtime Wages 1,250 300 300 300 500 2112 Other Wages 13,397 22,125 22,125 18,000 18,440 2113 Short Term Disability 3,874 0 0 0 0 2119 Instant Bonuses 750 0 0 0 0 2120 Employee Benefits 160,291 187,685 187,685 161,000 209,130 2140 Uniforms & Clothing 2 250 250 0 0 748,592 937,670 937,670 809,300 909,480 Other Expenses 2201 Conference /Mileage 7,754 16,000 16,121 8,000 18,000 2211 Meeting Expenses 794 4,250 4,250 2,000 4,250 2230 Staff Goal Setting 0 4,500 4,500 2,000 4,500 2349 Professional Services 4,322 0 0 0 0 2380 Printing & Reproductions 6 250 250 0 250 2391 MembershipslSubscdptir 3,415 6,785 6,785 5,000 6,895 2410 Office Supplies 1,975 2,200 2,200 2,200 2,500 2440 Small Tools & Minor Eau 0 200 200 0 200 2812 Special ProjectslProgran 4,943 7,000 7,000 3, 000 15,000 23,209 41,185 41,306 22,200 51,595 Capital Outlay 2520 Equipment & Furniture 1,313 0 0 0 0 TOTALS 1,313 $773,114 ❑ $978,855 0 $978,976 0 $831.500 0 $961,075 3 -6 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Office of the City Manager 101 -1110 • Account 2110 provides funding for the full -time staffing reflected under Personnel Data. • Account 2112 provides funding for part-time (Intern) staff. • Account 2211 provides funding for external and internal meetings sponsored by the City. This may Include food, beverages, and any necessary supplies for meetings with City Council, staff retreats, forums, etc. • Account 2230 provides funding for a management staff goal setting meeting. • Account 2391 provides funding for staff's membership to organizations such as International City/County Management Association (ICMA) and Ohio City/County Management Association (OCMA). City Manager 3 -7 12/08/14 THIS PAGE LEFT BLANK INTENTIONALLY 1 City of Dublin 3 -8 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Miscellaneous Accounts /Contingencies These are miscellaneous accounts within the General Fund which are not directly related to the operational costs of a specific function. The functional "supervision" of these accounts is provided by the Office of the City Manager. Funds are appropriated to the contingency account to be held for any unforeseen expenses during the current fiscal year. The expenditures are required to be approved by the City Manager. Misc Accts 3 -9 12/08/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO General Fund City Manager Miscellaneous 2013 Actual 2014 Budget 2014 Revised Budget 2014 Estimate 2015 Budget 101 -1119 Other Expenses 2349 Professional Services 142,050 145,000 159,000 159,000 160,000 2362 Workers' Compensation 155,000 200,000 200,000 150,000 200,000 2391 Memberships /Subscript!( 57,690 54,625 54,625 54,625 59,000 2392 County Wide Disaster SE 42,257 46,000 46,000 46,000 46,000 2821 Grants /Community Org 153,885 175,150 180,815 173,500 187,065 2823 Leadership Dublin 10,000 10,000 10,000 10,000 10,000 2840 Settlement Claims 10,000 0 0 0 0 2990 Contingencies 60,496 150,000 250,100 250,000 150,000 631,378 780,775 900,540 843,125 812,065 TOTALS $631,378 $780,775 $900,540 $843,125 $812,065 M11 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Miscelllaneous Accounts/ Contingencies BUDGET SUMMARY: 101 -1119 • Account 2349 provides funding for federal and state lobbying efforts. • Account 2362 provides funding forthe City's self - insured workers' compensation program. This amount reflects the City's program costs including claims, third party administration and excess loss coverage. • Account 2391 includes funds for memberships /subscriptions to the Ohio Municipal League, the National League of Cities, clues to the Mid -Ohio Regional Planning Commission, and any other citywide memberships /subscriptions. • Account2392 providesfunding to the Franklin County Emergency Management Agency(FEMA) for the countywide disaster services program. • Account 2821 provides funding for the Dublin Counseling Center, the Beautify Your Neighborhood Grant Program and the Historic Dublin parking lot lease at the Dublin Community Church. The funding amount for the Dublin Counseling Center is $131,250, which reflects a 5% increase over last year's funding amount, The Beautify Your Neighborhood Grant Program Funding remains at the same ifunding level, $32,000, as last year. Funding for the Historic Dublin parking lot lease is $23,815. • Account 2823 provides funding for Leadership Dublin. • Account 2990 provides funding for unanticipated expenditures that may occur throughout the year. Misc Accts 3 -11 12/08/14 THIS PAGE LEFT BLANK INTENTIONALLY City of Dublin 3 -12 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Human Resources STATEMENT OF FUNCnONS Human Resources is an engaged team of professionals who work in partnership with managers, their teams, and individual employees to sustain a talented, diverse workforce, foster a culture of health, safety, and productivity and provide innovative, collaborative business solutions that contribute to the strategic goals of the City. Human Resources provides leadership and direction to the organization in all functional areas of human resources management including recruitment & selection; classification & compensation; performance management; wage & salary administration; benefits administration; labor /employee relations; policy ainalysis /development; and organizational analysis /development. Human Resources also provides leadership and direction to the organization in risk management and occupational safety & health. • I o cleveloD ana a minister recruitment/selection processes . based on Plus Program); evaluate medical benefits and HBC Plus program enecoveness Tor metre T tential pIan design modifications. Drovide leadership and direction in the administration of classification &. compensation • To develop implement an administer pfofessional development programs that focus on skill /competency development. • To develop, implement, and administer a staff technology program that focuses on technical skills for staff to effectively use technology tools that are pertinent to their 1'ob. • To maintain a City-wide customer service training, program that reinforces the Dublin Brand. • To administer labor relations functions, Including collective bargaining, contract administration, and grievance arbitration processes; conduct negotiations for successor • Io ieaa uie organicayiun III wuInu help ensure the sustained success • To administer, the City's property succession /talent management efforts to I in the future. ice, risk management, and occupational • To administer tiie City's self- insured Workers Compensation Program PERSONNEL DATA 2014 2015 POSITION TITLE C URRENT NUMBER ADOPTED Director, Human Resources 1 1 Human Resource Manager 1 1 Human Resource Specialist 3 3 Human Resource Coordinator (1;) 0 1 Human Resource Assistant 1 0 Safety Administrator /Risk Manager 1 1 Risk Management Assistant 1 1 Staff Assistant (2) 1 1 Talent Development Manager 1 1 TOTAL 10 10 NOTES AND ADJUSTMENTS: (1) Funding is included for the reclassification from a Human Human Resources Coordinator position. (2) All administrative staff positions are being reviewed by an determine if the City's pay ranges are comparable to the market. Resources Assistant position to a outside human resources firm to Human Resources 3 -13 12/08/2014 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO General Fund City Manager Human Resources 2013 2014 2014 2014 2015 Actual Budget Revised Budget Estimate Budget 101 -1120 Personal Services 2110 Salaries/Wages 579,730 722,110 657,330 625,000 607,785 2111 Overtime Wages 1,447 2,000 2,000 1,500 8,000 2112 Other Wages 5,633 0 24,100 24,000 0 2113 Short Term Disability 12,185 0 45,030 45.000 0 2120 Employee Benefits 226,769 253,925 253,925 240,000 303,340 2125 Employee Training & De 58,602 68,000 73,145 35,000 74,240 2126 Tuition Reimbursement 36,412 35,000 50,225 50,000 50,000 2140 Uniforms & Clothing 217 2,000 2,000 1,000 2.000 920,995 1,083,035 1,107,755 1,021,500 1,045,365 Other Expenses 2201 Conference /Mileage 2,078 20,000 20,000 10,000 20,000 2210 Reimbursable Business 1 1,233 2,000 2,000 2,000 2,000 2211 Meeting Expenses 2,791 5,500 5,500 5,500 5,500 2320 Communications 10 0 0 0 0 2349 Professional Services 71,648 120,000 126,362 75,000 122,310 2351 Maint. of Equipment 0 180 180 180 180 2360 Insurance & Bonding 430,228 461,760 461,760 461,760 501,120 2365 Insurance Claims paid 3,294 10,000 10,000 5,000 10,000 2370 Advertising 37,167 15,250 17,480 17,480 15,250 2380 Printing & Reproductions 1,686 3,000 3,000 1,500 8,000 2,390 Misc Contractual Service 20,924 24,135 26,895 26,895 24,135 2391 Memberships /Subscriptic 5,513 6,500 6,500 6,500 8,000 2410 Office Supplies 10,721 6,065 6,651 6,650 8,065 2810 Employee Awards Progn 2,806 2,800 2,800 2,800 4,600 2812 Special Projects /Progran 0 300 300 0 300 2815 Risk Mgt. /Safety Prograr 6,141 12,450 13,092 7,500 19,955 596,240 689,940 702,520 628,765 749,415 Capital Outlay 2520 Equipment & Furniture 1,439 0 0 0 0 1,439 0 0 0 0 TOTALS $1,518,674 $1,772,975 $1,810,275 $1,650,265 $1,794,780 3 -14 2015 OPEIRATING BUDGET - CITY OF DUBLIN, OHIO Human Resources BUDGET SUMMARY 101 -1120 Account 2110 provides funding for the staffing reflected under Personnel Data. Account 2125 provides funding for an organization -wide Customer Service Training program In support of Council's professional development goal, City -wide Drug -free Workplace Training, a City -wide staff Technology Development program, a supervisory training program for conflict management, and leadership development and coaching. • Account 2126 provides funding for the organization -wide tuition reimbursement program. Account 2201 provides funding for local training seminars and conferences for the Human Resources and Risk Management staff. • Account 2349 provides finding for various employment screening and assessment services, i.e. criminal record checks, driving record checks, sexual offender checks, drug tests, medical examinations, and polygraphs and psychological evaluations for police officer candidates. • Account 2360 provides funding for the City's contribution to the Central Ohio Risk Management Association (CORMA) self- insured loss fund, for stop loss premiums for the coverage period of October 1, 2014 to October 1, 2015, and for cyber coverage. 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 (EAP) and the maintenance fees for the City's on -line employment application program. • Account 2810 funds employee service awards. • Account 2815 provides funding for employee safety programs, some of which are mandated by state safety regulations. Human Resources 3 -15 12/08/2014 2015 OPEIRATING BUDGET - CITY OF DUBLIN, OHIO Human Resources Performance Measures: 1. Percent of Employee population in the Health Low Risk, Moderate Risk, and High Risk Levels Year # Analyzed High Risk Medium Risk Low Risk 2009 551 5.4% 18.5% 76.0% 2010 578 5.4% 20.4% 741% 2011 562 6.0 -/a 19.4% 74.6% 2012 556 5.8% 20.3% 73.9% 2013* 556* 6.7 %* 20.7 %* 72.6 %* *The 2013 low, medium and high risk mtergoies are slightly elevated due to fewer employee participation in the Health Risk Assessment. These number will be re- evaluated for 2014. Percent of Employee Populations in High, Medium and Low Risk Levels ■ High Risk • Medium Risk ■ Low Risk 80.0% 76.0% 74.2% 74.6% 73.9% 72.6% 70.0% 60.0% 50.0% 40.0% J 20.3% 30.0% 16:5 20.4%. 19.4 20.7% 20.0% 5.4% 5.4% 6.0% 56.7% 10.0% ' 0.0% 2009 2010 2011 2012 2013 Health risk status is determined by risk categories: low risk is zero to two risks; medium risk is three to four risks, and high risk is five or more risks. Changes in health status correlate with changes in cost. Individuals with high risks often migrate to having disease and high costs. There is a natural flow of individuals from low risk to high risk to disease to high cost. To contain cost, the goal is to keep the health population healthy and to try to stop the unnecessary progression in the direction of more risks and disease through wellness and prevention efforts. Based on 15 different risk categories. High risk = 5 + Health Risk. Medium Risk Factors - 3 to 4 risk factors. Low Risk Factors - 0 to 2 risk factors. The Population goal is to reduce! the number of those at high risk and increase the number those at low risk. Human Resources 3 -16 12/08/2014 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Community Relations STATEMENT OF FUNCTIONS Community Relations' primary functions are communications /public affairs, social /digital media, multi-media productions and employee and resident communications and engagement. Community Relations serves as the in -house marketing and creative agency for 25+ City departments /divisions and is responsible for citywide media relations, brand alignment and government affairs. Priority communication efforts include the 270/33 Interchange Improvement Project, Bridge Street District, economic development and stormwater management. Also key are ceremonial and relationship building efforts with international delegates, the Memorial Tournament and elected officials. Community Relations works to protect and enhance the image of the City of Dublin through strategic communications with the City's stakeholders: employees, residents, corporate citizens, visitors, investors, influencers and the media. • Produce the City's websites: including City of Dublin, DubNet 410, Dublin Irish Festival and 270 -33 Interchange. • Manage citywide social media efforts including streaming video, blogging, social networking, application development and podcasts. • Develop and administer the City's employee communications, engagement and recognition programs. • Support Dublin and Washington Township Public Safety efforts and initiatives through emergency and critical incident response as well as media and public information management; NIMS certified. Conduct, analyze and promote public opinion, citizen satisfaction and benchmarking surveys. • Research and prepare columns, speeches and talking points for City Council members, City Manager, Directors and other key officials. • Coordinate ceremonial, media and community recognition activities including State of the City Address, Memorial Day and Veterans Day. • Manage and produce the City's cable station including Council meetings, a bi- weekly news magazine show, public service announcements and special features. Work with organizations including Dublin Schools to incorporate community programming. • Implement the Civic Association Initiative via engagement with homeowner association leaders, regular correspondence, bi- annual meetings, block party package. • Coordinate citywide Memorial Tournament activities to enhance relationships with local, regional and statewide elected officials, community leaders and VIPs for economic development, relationship building and international recognition. • Serve as a liaison to Historic Dublin and the Historic Business Association to marketthe District, promote their events and special projects, and facilitate the banner program. PERSONNEL DATA 2014 2015 POSITION TITLE CURRENT NUMBER ADOPTED Director, Community Relations 1 1 Public Affairs Officer 1 1 Senior Public Information Officer 1 1 Public Information Officer 0 1 Website Administrator 1 1 Website Developer Y 1 Administrative Assistant (1) 1 1 Office Assistant 11 (1) 1 1 TOTAL 7 B PART - TIME /SEASONAL STAFF Communications Intern 1 1 Digital Media Intern 1 1 TOTAL 2 2 NOTES & ADJUSTMENTS: (1) All administrative staff positions are being reviewed by an outside human resources flan to determine if the City's pay ranges are comparable to the market. Community Relations 3 -17 12/08/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO General Fund City Manager Community Relations 2013 2014 2014 2014 2015 Actual Budget Revised Budget Estimate Budget 101 -1130 Personal Services 2110 Salaries/Wages 467,979 530,035 528,150 528,000 604,740 2111 Overtime Wages 3,688 4,000 6,100 6,000 4,000 2112 Other Wages 25,318 25,000 25,000 25,000 25,000 2113 Short Term Disability 6,527 0 1,685 1,650 0 2120 Employee Benefits 176,887 183,445 183,445 183,445 248,850 2140 Uniforms & Clothing 36 1,200 1,200 1,200 1,200 680,435 743,680 745,580 745,295 883,790 Other Expenses 2201 Conference/Mileage 115 8,250 8,250 5,000 10,250 2211 Meeting Expenses 1,682 5,550 5,550 5,550 4,550 2320 Communications 28 500 500 500 500 2349 Professional Services 328,380 323,600 366,168 340,000 389,950 2351 Maint. of Equipment 0 1,000 1,000 500 1,000 2370 Advertising 16,998 20,000 25,165 12,000 23,000 2380 Printing & Reproductions 1,669 15,000 19,000 15,000 15,000 2390 Misc Contractual Service 994 2,600 2,600 2,600 2,200 2391 Memberships /Subscriptic 1,363 3,280 3,280 3,000 4,450 2410 Office Supplies 2,768 5,000 5,000 3,000 5,000 2420 Operating Supplies 11,713 12,000 12,000 12,000 5,000 2440 Small Tools & Minor Equ 3,426 2,500 2,500 1,500 2,500 2812 Special Projects /Progran 75,990 103,500 123,435 123,435 175,200 2813 Promotional Programs 236,497 207,100 207,100 207,100 210,100 681,623 709,880 781,548 731,185 848,700 Capital Outlay 2520 Equipment & Furniture 0 0 0 0 0 0 0 0 0 0 TOTALS $1,362,058 $1,453,560 $1,527,128 $1,476,480 $1,732,490 3 -18 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Community Relations Budget Summary: 101 -1130 Account 2110 provides funding for staffing reflected under Personnel Data. • Account 2111 provides funding of overtime for events, meetings and special projects. • Account 2112 provides funding for interns. • Account 2140 provides funding for uniforms for staff working community-wide ceremonial functions and observances, and for the employee engagement team. • Account 2201 provides funding for staff professional development. Account 2211 provides funding for the Experience Columbus annual meeting, professional association meetings, business engagement meetings, City employee engagement communication meetings. • Account 2320 provides funding for courier services. • Account 2349 includes funding for videography — creative, production, on -air talent; communication /marketing consultant; graphic designer; photographer; digital media consultant; survey data analysis and integration; 2016 Community Attitude Survey; brand application; music licenses for video and social media production; Dublin Life magazine and special inserts; digital media support — enews, web enhancement; web page hosting; photo hosting /digital library; media analytic and measurement. Account 2351 provides funding for equipment maintenance for 1610 AM and DTV. Account 2370 provides funding for citywide marketing and advertising through traditional media, social media and magazine marketing insert. • Account 2380 provides funding for printing the annual report, new resident resource guide, tax brochure and citywide informational material. • Account 2390 provides funding for award entries, as well as sales tax and credit card fees for history books and merchandise sales. • Account 2391 provides funding for professional association memberships, newspapers, AP style guide. Account 2410 provides funding for office supplies. • Account 2420 provides funding for Historic Dublin pennants and banners. • Account 2440 provides funding for video and DTV equipment. • Account 2812 includes funding for community reception and internal meet and greet for new City Manager; employee recognition program and longevity premiums; director receptions; Civic Association Initiative - block party supplies and annual meetings; Christmas tree lighting ceremony and decorations; sponsorship support for Dr. Martin Luther King Jr. Day, Central Ohio Safe Ride and Legends Luncheon; Transportation Leadership Briefing; Memorial Day; Veterans Day and State of the City; Bridge Street District and 270 -33 communication needs. • Account 2813 includes funding for the Memorial Tournament activities including hospitality villa, catering, badge package, advertising in the Memorial Tournament Magazine the Nicklaus Academies Golf School, host of the Nicklaus Cup outing and international media promotions. Community Relations 3 -19 12/08114 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Community Relations PEKPOKMIANUE MEASUKEb: 1. Percent of Citizens Rating the City's Communication Tools /Public Information Efforts as Good or Excellent Dublin Citizen Satisfactory Survey. Percent of Citizens Rating City's Communication Tools, /Public Information Efforts as Good or Excellent 50% 2004 2006 2008 2010 2013 10 Vr Ave. 80% 72% 69% 75% 75% 71% 70% 4 60% I , ' , ' ' ' 75% of Dublin residents rated the City's communication tools as Good or Excellent in 2013 which continues to see a gradual increase with each Citizen Satisfactory Survey over the past 10 years. By surveying the citizens, City staff members are able to evaluate the effectiveness of communication tools and make more informed budgeting decisions. Community Relations 3 -20 12/08/14 Digital // By the Numbers Website 201 2012 2013 4 2,117,640 2,093,339 Page views 2,294,681 7 Sessions Mobile Visits 761,433 30,985 762,360 122,367 821,080 191,582 A session is a period of time a user is actively with the website, application, etc. All usage data (screen views, events, ecommerce, etc.) is associated with a session. Page views are the total number of pages viewed. Repeated views of a single page are! counted. Social Media 2011 2012 2013 2014 (Jan.—Aug.) Facebook 2,959 3,757 6,844 7,585 Twitter 2,354 4,886 7,658 8,661 Linkedln - - 424 608 Instagram 51 233 717 1,163 eNews 2,127 2,267 2,739 3,172 Community Relations 3 -20 12/08/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Legal Services STATEMENT OF FUNCTIONS The Law Director provides legal representation to City Council, the City Manager, the administrative departments, and various Boards and Commissions. The Law Director is appointed by the City Manager with the approval of City Council. Currently this position is filled on a contractual basis. Periodically, other legal counsel is retained for specialized problems or legal work. The 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. • To provide legal counsel in accordance with the contract. PERSONNEL DATA 2014 2015 POSITION TITLE CURRENT NUMBER ADOPTED Director of Law * 1 1 Assistant Director of Law * 2_ 3 TOTAL 3 3 NOTES AND ADIUSTMENTS * These positions are contracted and not considered employees of the City. Numerous associates within the firm of Frost Brown Todd LLC work under the direction of the Director of Law to provide legal counsel for the City. Law 3 -21 12/08/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO General Fund City Manager Legal Services 2013 2014 2014 2014 2015 Actual Budget Revised Budget Estimate Budget 101 -1140 Other Expenses 2345 Legal Services 945,704 986,000 1,064,717 986,000 1,000,000 2346 Other Legal Services 482,701 575,000 671,359 575,000 575,000 2349 Professional Services 123,548 1 1 80,063 17 5,000 175,000 1,551,953 1,736,000 1,916,139 1,736,000 1,750,000 TOTALS $1,551,953 $1,736,000 $1,916,139 $1,736,000 $1,750,000 3 -22 2015 OPERATIING BUDGET - CITY OF DUBLIN, OHIO Legal Services BUDGET SUMMARY 101 -1140 • Account 2345 is used to pay for general services provided by the Director of Law, including Mayor's Court. The budget is based on the contract authorized by City Council. • Account 2346 provides funding for special legal services provided by the Director of Law (i.e. labor negotiations and telecommunications, roadway projects, and litigation). • Account 2349 Includes funds for services related to economic development and other outside legal services as needed. Law 3-23 12/08/14 THIS PAGE LEFT BLANK INTENTIONALLY 1 Cityof Dublin 3 -24 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO 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. Responsibfll ties also include maintaining the financial records of the City including: recording all receipts and expenditures; processing the City's payroll, maintaining capital asset records, internally examining and auditing accounts of the various departments and preparation of the City's Comprehensive Annual Financial Report (CAFR). The Director of Finance also has administrative authority over Taxation and Procurement. OBJECTIVES AND ACTIVITIES • To help maintain a fiscally sound government and to conform to regulations by Improving methods for financial planning and capital improvement planning. • To provide assistance to the City Manager In the preparation and administration of the City's operating and capital budgets. • To update, on an annual basis, the costs of all services provided by the City and to compare and evaluate the service cost with the service revenue. • 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. • 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 2013 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. • To receive the Certificate of Achievement for Excellence in Financial Reporting for the City's CAFR. To safe -keep and invest City monies in a manner consistent with the Ohio Revised Code and the City's investment policy. To maintain accountability for the City's capital assets. PERSONNEL DATA 2014 2015 POSITION TITLE CURRENT NUMBER ADOPTED Director of Finance 1 1 Deputy Director of Finance 1 1 Chief Accountant 1 1 Budget Manager 1 1 Financial Analyst 1 1 Payroll Specialist 1 1 Accounting Specialist 3 3 Procurement Assistant (1) 1 1 Administrative Assistant (2) 1 1 TOTAL 11 11 PART - TIME /SEASONAL STAFF Accountant 1 1 TOTAL 1 1 NOTES AND ADJUSTMENTS: (1) Due to a retirement, this position is currently vacant and is being re- evaluated by the Director of Finance. (2) All administrative staff positions are being reviewed by an outside human resources firm to determine if the City's pay ranges are comparable to the market. Finance 3 -25 12/08/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO General Fund Finance Director Finance 2013 2014 2014 Actual Budget Revised Budget 2014 2015 Estimate Budget 101 -1210 Personal Services 2110 SaladesfWages 348,874 864,700 858,075 850,000 942,065 2111 Overtime Wages 1,698 3,000 3,350 3,500 3,500 2113 Short Term Disability 4,668 0 6,275 6,300 0 2120 Employee Benefits 112,174 267,570 267,570 267,000 3 60,695 467,414 1,135.270 1,135,270 1,126,800 1,306,260 Other Expenses 2201 Conference /Mileage 3,472 12,000 12,400 6,000 12,000 2340 Accounting /Auditing San 550 1,200 1,200 1,200 1,200 2349 Professional Services 2,750 38,000 38,000 33,000 42,000 2370 Advertising 0 75 75 0 0 2380 Printing & Reproductions 1,621 3,000 3,000 3,000 6,000 2390 Misc Contractual Service 0 63,000 63,000 70,000 65,900 2391 Memberships /Subscriptir 220 2,700 2,700 2,000 2,700 2410 Office Supplies 604 6,000 5,590 6,000 5,000 9,217 125,975 125,965 121.200 134,800 Capital Outlay 2520 Equipment & Furniture 5,948 0 410 500 0 5,948 0 410 500 0 TOTALS $482,579 $1,261,245 $1,261,645 $1,248,500 $1441,060 3 -26 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Finance /Office of the Director BUDGET SUMMARY 101 -1210 • Account 2110 provides funding for the staffing reflected under Personnel Data. • Account 2340 provides funding for the Government Finance Officers Association (GFOA) budget award application and Comprehensive Annual Financial Report (CAFR) filing fees. • Account 2349 provides funding for the use of an investment advisor for most of the City's portfolio. • Account 2380 provides funding for the printing of the City's Annual Operating Budget, Five Year Capital Improvements Budget, the cost study document, and the CAFR. The number of hard copy documents produced will be fewer due to an increase in CD Rom versions, as well as availability of posting documents on the City's web site. • Account 2390 funds continuing consultation for the annual update of the cost of services study and upgrades to the software used to complete the study. It also provides funding for custodial fees related to investment accounts, other banking fees, and fees associated with the City's purchasing card program. • Account 2410 provides funding for blank check stock and forms such as employee leave request forms and W -2s. Finance 3 -27 12/08/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO General Fund Finance Director Procurement 2013 2014 2014 2014 2015 Actual Budget Revised Budget Estimate Budget 101 -1211 Personal Services 2110 Salaries/Wages 48,096 50,025 50,025 15,000 0 2111 Overtime Wages 394 500 500 0 0 2120 Employee Benefits 24,118 24,530 24,530 6,100 0 18,040 72,608 75,055 75,055 21,100 0 Other Expenses 2201 Conference/Mlleage 0 500 500 0 500 2320 Communications 16,500 30,000 32,600 30,000 30,000 2330 Rents /Leases 36,987 12,190 18,040 18,000 16,400 2351 Maint. of Equipment 0 1,000 1,000 0 1,000 2370 Advertising 2,834 3,000 4,050 4.000 4,075 2390 Misc Contractual Service 29,132 25,000 32,046 25,000 25,000 2391 Memberships /Subscriptic 590 700 700 700 700 2410 Office Supplies 30,246 27,000 27,015 27,000 27,000 2420 Operating Supplies 538 800 800 600 800 2429 Coffee /Misc. Supplies 16,662 16,000 16,000 16,000 20,000 133,489 116,190 132,751 121,300 12 5, 475 TOTALS $206,097 $191,245 $207,806 $142,400 $125,475 3 -28 2014 OPERATING BUDGET - CITY OF DUBLIN, OHIO Finance / Procurement 101 -1211 • Account 2320 reflects postage expenses for City Hall. • Account 2330 includes funding for rental of the City Hall postage machine and water coolers. • 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 advertising venues have reduced this cost. • Account 2390 provides funding for the fees related to fixed assets sold on GovDeals, an online auction provider. • 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 staff and visitors during meetings at City buildings. Finance 3-29 12/08/14 THIS PAGE LEFT BLANK INTENTIONALLY 1 City of Dublin 3 -30 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Finance / Transfers / Advances STATEMENT OF FUNCTIONS The General Fund is the general operating fund of the City; money can be transferred from the General Fund to any other fund with approval of City Council. A transfer is the permanent movement of money from one fund to another. Operating transfers are made to the Street Maintenance and Repair Fund, the Recreation Fund, the Safety Fund, the Cemetery Fund and the Swimming Pool Fund to supplement revenues directly credited to those funds. Funds are transferred when their fund balance drops below the average monthly expenditures anticipated. Transfers to the Capital Improvements Tax Fund and other capital project funds are based on projects identified in the City's Five -year Capital Improvements Program (CIP). To the extent that cash reserves become available in the General Fund, additional capital projects are programmed In the CIP. An advance is a temporary movement of money from one fund to another. The City has utilized advances, for the most part, to provide initial funding for capital projects associated with the tax increment financing (TIF) districts. Transfers /Advances 3 -31 12/08/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO General Fund Finance (1) Advances are not required to be appropriated, they are reflected for cash Flow purposes 3 -32 2013 2014 2014 2014 2015 Transfers/Advances Actual Budget Revised Budget Estimate Budget 101 -1217 Transfers 2710 Street Maintenance Fund $1,450,000 $1,900,000 $1,900,000 $1,900,000 $2,100,000 2711 Recreation Fund 3,400,000 3,500,000 3,500,000 3,000,000 3,500,000 2712 Safety Fund 9,500,000 10,000,000 10,000,000 9,500,000 11,000,000 2714 General Bond Retirement Fund 0 0 0 0 0 2715 Capital Improvements Tax Fund 0 0 0 0 0 2718 Swimming Pool Fund 225,000 300,000 300,000 300,000 350,000 2720 Cemetery Fund 135,000 150,000 150,000 150,000 150,000 101 -1218 Advances (1) 2739 Parkland Acquisrdon Fund 0 0 0 0 0 2741 Wcemer- Temple TIF 217,250 0 0 240,000 235,250 2744 Upper Metro Place TIF 3,055,000 0 0 0 0 2745 Bridge Street District 5,600,000 0 0 9,805,000 200,000 2746 Emerald Parkway 2,500,000 0 0 0 0 2748 Houchard TIF 0 0 0 0 1,950,000 2749 Tuller Flats TIF 0 0 0 0 1,500,000 TOTALS $26,082,250 $15,850,000 $15,850,000 $24,895,000 $20,985,250 (1) Advances are not required to be appropriated, they are reflected for cash Flow purposes 3 -32 2015 OPERATI14G BUDGET - CITY OF DUBLIN, OHIO Finance / Miscellaneous Accounts These are miscellaneous accounts within the General Fund which are not directly related to the operational costs of a specific function. The functional "supervision" of these accounts is provided by the Department of Finance. The cost of the City's annual audit has been reflected in the Miscellaneous Accounts due to its citywide nature. Misc Accts 3 -33 12/08/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO General Fund Finance Director Miscellaneous 2013 Actual 2014 2014 2014 2015 Budget Revised Budget Estimate Budget 101 -1219 Other Expenses 2301 County Auditor Deductior 5,317 16,000 16,000 4,200 7,000 2340 Accounting /Auditing Sam 53,929 60,400 61,052 60,400 60,400 2398 Real Estate Taxes 92,493 148,000 148,000 148,000 255,000 2910 Refunds 945 0 0 0 0 2309 Health Services 279,087 299,700 299,700 299,700 3 5 6, 000 431,771 524,100 524,752 512,300 678,400 TOTALS $431,771 $524,100 $524,752 $512,300 $678,400 4W:�! 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO BUDGET SUMMARY Finance/ Miscellaneous Accounts 101 -1219 • Account 2301 provides funding for County Auditor deductions, election expenses and expenses related to advertising and collecting delinquencies. These fees are deducted from the City's property tax settlements. • Account 2340 provides funding for the City's annual audit. • 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. The amount budgeted varies widely each year based on properties acquired. • Account 2309 provides funding for the City's contract with the Franklin County Board of Health and mosquito control. Misc Accts 3 -35 12/08/14 THIS PAGE LEFT BLANK INTENTIONALLY 1 City of Dublin 3 -36 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Finance / Taxation STATEMENT OF FUNCTIONS Taxation is responsible for the collection of all tax revenues including hotel /motel tax, audits, delinquency collections, compliance projects, refunds, coordination of hotel /motel tax grants, 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 ensure proper and timely filing, paying and processing of all tax forms. OBJECTIVES AND ACTIVITIES • To operate an efficient, organized and cooperative tax office. • To reduce the number of withholding forms printed by 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 to develop a uniform method to allow payroll service providers to file using ACH Credit. • To accept payments via crediit/debit cards and electronic checks through a third party provider at no cost to the City (increase customer service and reduce delinquencies). • To allow all Dublin residents to file electronically to reduce amount of paper received. • To allow tax practitioners to file clients' returns and pay any tax due electronically. • To maintain prompt processing time frames on all returns and refunds. • To review withholding frequencies on all accounts and make necessary adjustments. • To closely monitor progress of collection efforts through formally established delinquency procedures. • To monitor income tax legislation and update income tax ordinance as necessary. • To accept payments processed through the Ohio Business Gateway and the Online Tax Tool and to accept W -2's via magnetic: tape or diskette. • To implement electronic filing and electronic funds transfer for withholding accounts. • To provide assistance in the administration of tax Increment financing and economic development agreements. • To scan all tax documents to enable records to be accessed quickly and efficiently at each work- station and to cross -train Taxation staff. PERSONNEL DATA 2014 2015 POSITION TITLE CURRENT NUMBER ADOPTED Director, Taxation 1 1 Assistant Director of Taxation 0 1 Accounting Specialist 3 2 Accounting Assistant (1) 0 1 Staff Assistant (1) 1 0 Office Assistant I (2) (3) 1 1 TOTAL 6 6 PART - TIME /SEASONAL STAFF Office Assistant II (1) 1 0 Office Assistant I (1) 1 0 Accounting Assistant 0 2 TOTAL 2 2 NOTES AND ADJUSTMENTS: (1) These administrative positions are reclassified to Accounting Assistant positions. 2 All administrative staff positions are being reviewed by an outside human resources firm to determine if the City's pay ranges are comparable to the market. (3) The funding for this position is split sixty percent (60 %) to this budget and forty percent (40%) to the City Manager's Orrice budget to assist with covering front desk duties. Fin/ Taxation 3 -37 12/08/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO General Fund Finance Director Taxation 2013 2014 2014 2014 2015 Actual Budget Revised Budget Estimate Budget 101 -1230 Personal Services 2110 Salaries[Wages 383,388 406,420 406,920 400,000 466,900 2111 Overtime Wages 1,999 2,500 2,500 2,500 2,500 2113 Short Tenn Disability 6,430 0 0 0 0 2120 Employee Benefits 144,174 139,105 139,105 139,105 174,040 535,991 546,025 546,525 541,605 643,440 Other Expenses 2201 Conference /Mileage 2,302 4,700 4,700 4,000 4,700 2320 Communications 11,479 15,225 15,225 13,000 16,020 2330 Rents /Leases 0 0 0 0 0 2349 Professional Services 15,622 14,875 14,875 14,875 18,000 2351 Mainl. of Equipment 0 400 400 0 400 2390 Misc Contractual Service 51,123 50,360 63,718 50,610 50,580 2391 Memberships /Subscriptic 670 1,315 1,315 1,000 1,770 2410 Office Supplies 1,254 2,500 3,083 2,500 3,000 2414 Dublin Forms 9,285 9,970 9,970 9,500 10,000 2910 Refunds 2,510,000 2,294,250 2,294,250 2,294,250 2,550,000 2,601,935 2,393,595 2,407,536 2,389,735 2,654,470 Capital Outlay 2520 Equipment& Furniture 0 2,000 2,000 2,000 1,200 0 2,000 2,000 2,000 1,200 TOTALS $3,137,926 $2.943,620 $2,958,061 $2.933,340 $3,299,110 3 -38 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Finance / Taxation 101 -1230 • Account 2110 provides funding for the staffing reflected in the Personnel Data. • Account 2320 provides funding for costs related to the distribution of tax forms (i.e. postage, labels). • Account 2349 provides funding for the online tax tool (including withholding) and electronic filing for troth Individuals and tax practitioners as well as the cost for the State of Ohio tape which is used to ensure compliance. • Account 2390 includes funding to utilize a collection agency for collection of delinquent accounts. • Account 2414 funds letters with Personal URLs that are sentto filers to direct them to their own site via the online tax tool to reduce the number of paper returns received; thus reducing the manpower necessary to ensure the returns are truly "Dublin" returns. Non - payroll service provider withholding accounts will receive a letter with a Personal URL instead of a booklet that will allow them to print forms with their Dublin identification as needed and will identify them as "active" accounts thereby reducing the City's accepting dollars for accounts with Dublin mailing address but not physically located in Dublin. • Account 2910 provides funding for income tax refunds. The budget reflects a calculation based on 3.0% of total collections. Fin/ Taxation 3 -39 12/08/14 THIS PAGE LEFT BLANK INTENTIONALLY 1 City of Dublin 3 -40 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Public Service / Office of the Director STATEMENT OF FUNCTIONS The Department of Public Service provides direction and oversight to Street & Utilities Operations, Parks & Open Space and Engineering. • To provide leadership and direction to the staff within Street & Utilities Operations, Parks & Open Space and Engineering including setting of departmental goals, clear customer service standards and accountability for achieving these goals and standards. • To develop and manage the Citywide infrastructure assets, maintenance of those assets, and manage the day -to -day service delivery. • To manage all departmental functions and to develop and recommend policies, procedures and program improvements. • To ensure the City's goals and strategic objectives are reached in each of the functional areas in an efficient, effective and responsive manner. • To provide appropriate learning and development opportunities to employees and employee teams. • To provide citywide special project support as needed. PERSONNEL DATA 2014 2015 POSITION TITLE CURRENT NUMBER ADOPTED Director, Public Service 1 1 Infrastructure Asset Manager Engineer (1) 1 1 Land Acquisition & Utilities Manager (1) 1 1 Operations Administrator (2) 0 1 Engineering Project Inspector (3) 0 1 Administrative Specialist (4) 1 1 Contract and Procurement Coordinator (5) 0 1 TOTAL 4 2 PART - TIME /SEASONAL STAFF Intern 1 1 TOTAL 1 1 NOTES AND ADJUSTMENTS (1) Ordinance 46 -14 approved by City Council on June 23, 2014 authorized the reclassification and transfer of funding for these positions. (2) This position was previously allocated between the Solid Waste Management Work Unit and the Street & Utilities Operations 'Work Unit and has been reassigned to the Public Service Department Office of the Director. (3) This position was previously allocated to the Engineering Work Unit and is being reassigned to the Public service Department Office of the Director to assist with Asset Management. (4) All administrative staff positions are being reviewed by an outside human resources firm to determine if the City's pay ranges are comparable to the market. (5) This position was previously allocated to the Engineering Work Unit as a Staff Assistant. The position is reclassified to a Contract and Procurement Coordinator to reflect the level of job tasks assigned. Public Service 3 -41 12/08/14 2015 OPERATING BUDGET - CITf OF DUBLIN, OHIO General Fund Public Service Office of the Director 2013 2014 2014 2014 2015 573,340 Actual Budget Revised Budget Estimate Budget 1,000 2,000 2112 Other Wages 0 :5,000 101 -1310 0 8,195 2120 Employee Benefits 0 Personal Services 2110 Salaries/Wages 0 189,560 189,560 189,560 573,340 2111 Overtime Wages 0 1,000 1,000 1,000 2,000 2112 Other Wages 0 :5,000 5,000 0 8,195 2120 Employee Benefits 0 60,420 60,420 60,420 191,125 2140 Uniforms & Clothing 0 0 0 0 1,125 0 255,980 255,980 250,980 775,785 Other Expenses 2201 Conference /Mileage 0 3,750 3,750 2,000 11,230 2211 Meeting Expenses 0 1,000 1,000 750 1,000 2320 Communications 0 200 200 200 200 2349 Professional Services 0 '5,000 5,000 1,000 5,000 2380 Printing & Reproductions 0 0 0 0 0 2390 Misc Contractual Service 0 0 0 0 40,000 2391 Memberships /Subscripti< 0 1,500 1,500 750 2,300 2410 Office Supplies 0 1,500 1,500 750 2,500 2420 Operating Supplies 0 1,500 1,500 500 2,000 0 14,450 14,450 5,950 64,230 Capital Outlay 2520 Equipment & Furniture 0 0 0 0 2,000 0 0 0 0 2,000 TOTALS $0 $270,430 $270,430 $256,930 $842,015 3-42 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Public Service / Office of the Director FMa 1 * *qu1LLV3',B 101 -1310 • Account 2110 provides funding 1" 'or staffing reflected in the Personnel Data. • Account 2111 provides overtime funding to support staff for evening /weekend meetings or special events. • Account 2112 provides one intern position to support the Office of the Director. • Account 2390 provides funding for Integrated Business Solutions (IBS - NAPA) which is the City's parts provider and assists with inventory and warranties. Currently, Fleet has a three year contract with IBS that provides for a NAPA employee to be on -site during regular business hours in the City's garage. The funding in this account provides for an additional NAPA employee to facilitate supplies for the rest of the Service Center and track inventory of equipment. • Account 2391 provides funding f'or professional memberships. • Account 2520 provides funding f'or miscellaneous office furniture. Public Service 3 -43 12/08/14 THIS PAGE LEFT BLANK INTENTIONALLY 1 City of Dublin 3 -44 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Public Service / Solid Waste Management The City of Dublin seeks recognitiion in the field of local government as being environmentally sensitive. To this end the City will provide a comprehensive solid waste management program. This program will provide services to Dublin residents with an emphasis on reduction, reuse, recycling, and beautification. This program will ensure the City's compliance with all solid waste management rules and regulations. All related services will be performed with the emphasis on providing the highest level of customer satisfaction. OBJECTIVES AND ACTIVITIES • To deliver one of 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. PERSONNEL DATA 2014 2015 POSITION TITLE CURRENT NUMBER ADOPTED Operations Administrator (1) Maintenance Crew Supervisor (2) Maintenance Worker Office Assistant II (3) TOTAL STAFF Seasonal Maintenance Worker TOTAL NOTES AND ADJUSTMENTS: The Director of Street & Utilities Operations position is allocated twenty-five percent (25 %) to this budget, and a Maintenance Crew Supervisor is funded fifty percent (50 %) from this budget. (1) The Operations Administrator position is allocated to this budget and to the Street & Utilities Operations Fund as a fifty percent (50 %) split. (2) Ordinance 46 -14 approved by City Council on June 23, 2014 authorized the reclassification and transfer of funding for this position. (3) All administrative staff positions are being reviewed by an outside human resources firm to determine if the City's pay ranges are comparable to the market. Solid Waste Mgmt 3-45 12/08/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO General Fund Public Service Solid Waste Management 2013 2014 2014 2014 2015 Actual Budget Revised Budget Estimate Budget 101 -1311 Personal Services 2110 Salaries/Wages 374,377 400,790 400,790 400,790 391,845 2111 Overtime Wages 33,211 34,250 34,250 34,250 35,000 2112 Other Wages 25,363 63.650 63.650 30,000 56,800 2113 Short Tenn Disability 9,520 0 0 0 0 2120 Employee Benefits 170,608 167,425 167,528 162,000 203.180 2140 Uniforms & Clothing 5,726 5,200 5,200 5,200 6,040 618,805 671,315 671,418 632,240 692,865 Other Expenses 2201 Conferences /Mileage 334 5,500 5,500 1,000 6,800 2320 Communications 0 0 0 0 100 2330 Rents /Leases 0 3,000 3,000 1,500 3,000 2349 Other Professional Sew 2,971 5,300 5,300 3,000 5,300 2351 Maint. of Equipment 3596 5,000 5.000 3,500 3,000 2380 Printing & Reproductions 0 300 300 200 300 2391 Memberships /Subscdptic 704 520 520 520 160 2410 Office Supplies 298 300 300 300 300 2420 Operating Supplies 2,448 2,650 2,713 1,500 3,560 2440 Small Tools & Minor Equ 352 2,000 2,000 1,000 4,120 2811 Refuse Collect. /Recyclln, 2,943,442 2,946,610 3,390,010 2,946,610 2,572,445 2813 Promotional Programs 450 1,900 1,900 750 1,000 2,954,595 2,973,060 3.416,543 2,959,880 2,600,085 Capital Outlay 2520 Equipment & Furniture 0 3,485 4,385 3,500 1,000 3,485 4,385 3,500 1,000 TOTALS $3,573,400 $3,647,880 $4,092,346 $3,595,620 $3,293,950 3416 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Public Service / Solid Waste Management BUDGET SUMMARY 101 -1311 • Account 2110 provides funding for the staffing reflected in the Personnel Data and the Notes and Adjustments. • Account 2201 provides funding for Commercial Driver's License (CDL) renewals, professional development training, meal allowances, and the LTAP training. • Account 2330 provides contingency funding for equipment rental that may be required in the event of detrimental weather. • Account 2349 provides funding for professional services to remove City facility hazardous waste and street sweeper waste disposal. • Account 2420 provides funding for operation supplies including waste hauler permits, paint, nuts /bolts, plastic bags, and other consumable items. • Account 2440 provides funding for hand tools, rakes for leaf collection, pitch forks, EZ reach grippers, blowers, and other small tools. • Account 2811 provides funding for the City's refuse /recycling contract with Rumpke. In addition, this account provides funds for small facility recycling containers, dumpsters for special events, recycling containers for events, and funds to repair or replace existing residential program containers. • Account 2813 provides funding for Earthweek and Household Hazardous Waste. • Account 2520 provides funding for miscellaneous office furniture. Solid Waste Mgmt 3 -47 12/08/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Public Service / Solid Waste Management Performance Measures: Tons of Recyclable Material Collected oer Household Tons of Refuse Collected Per Household Tons of Recycling Material and Refuse Collected per Household ------- - - 1------------------- - - - - -- __ ICMA {PM 050 0.87 Mean 2013 0.82 Refuse ORO 0.70 Ob0 050 0.3 0.40 030 020 010 2009 2010 2011 2012 2013 5Yeai Ave. ■ Recycling ■ Refuse ICMA -CPM — Mean 2013 Recycling The Street and Utilities Operations Work Unit uses both measurements above (tons of refuse and tons of recycling collected per household) to calculate an average rate of tons collected per solid waste customer in Dublin. The recycling rate per account remains fairly constant over the five -year span at around 0.39 tons /account, which is higher than the mean average of the 2013 ICMA-Center for Performance Measures of 0.23. The refuse rate has declined since 2010 to 0.79 in 2013 which is below the average 2012 ICMA -CPM of 0.92 tons per account. In other words, the City of Dublin produces less waste per household then the average ICMA Member community and recycles more. Solid Waste Mgmt 3-48 12/08/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Public Service / Solid Waste Management Performance Measures: City Diversion Rate (% per Year) City Diversion Rate (% per Year) 49% 4996 48% 48% 47% 47% q6 46% 46% 45% 45% 45:% 2009 2010 2011 2012 2013 4r `: 5 Year Ave. Goal To Increase and maintain the City of Dublin's diversion rate above 50% annually The City of Dublin measures diversion rate as the amount of waste directed away from the landfill through reuse, recycling and yard waste, which includes leaf and chipper materials. There are economic, environmental and social benefits to increasing the City's diversion and recycling rates including the savings from not just the value of the recycled goods but the savings from reducing the tipping fees of the tonnage entering the landfill. Solid Waste Mgmt 3 -49 12/08/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Public Service / Solid Waste Management Performance Measures: Percent of Citizens Rating Yard Waste, Leaf Collection, Recycling Collection and Chipper Service as Good or Excellent. (Dublin Citizen Satisfaction Survey) 94% 9, 93. 93% 92% 91% 9[ A 1% 90% M9 6 88% 2010 2011 2012 2013 •Yard Waste ■Recycling ■Refuse Residents value the aesthetic qualities of Dublin and appreciate services such as yard waste, recycling and refuse collection. The quality of services offered along with the commitment of City staff to provide excellent follow -up to Dublin residents has attributed to the high satisfaction rates shown above for solid waste services. All responses over the past four years have been above 90 %, in other words, 9 out of 10 residents find that the City's yard waste, recycling and refuse programs to be good or excellent. Solid Waste Mgmt 3 -50 12/08/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Public Service / Engineering STATEMENT OF FUNCTIONS Engineering provides services such as design review, pavement management, operation and maintenance of traffic signals, street lights, the outdoor warning system, school zone flashers, traffic sign and pavement marking maintenance, surveying„ construction inspection, design, operation and maintenance of water distribution, storm and sanitary sewers, flood plain, retention and detention basins, management of capital improvement projects and consultation on proposed projects to various City departments. The City Engineer is responsible for ensuring engineering standards and guidelines are followed for all work in the public rights -of -way and easements. This function reviews the engineering aspects of all development projects and provides significant support to Street and Utilities Operations, and Parks and Open Space regarding the maintenance of City infrastructure. The City Engineer provides advice and information to City Council, the Planning and Zoning Commission, and task forces when convened for special initiatives /projects. OBJECTIVES AND ACTNMIE: • To maintain City infrastructure by establishing maintenance programs for sanitary and storm sewers, water lines, manholes, streets, curb and gutters, sidewalks, shared-use paths, traffic signals, signage, pavement markings, flood plain and ponds. • To manage timely completion of assigned City capital improvement projects. • To ensure comprehensive, timely review of engineering plans and reports for capital improvement projects, subdivisions andl development related projects. • To coordinate with other governmental agencies In regards to pursuing federal and state grants, storm and sanitary sewer, water distribution and other applicable issues. • To manage the comprehensive stormwater maintenance and improvement program. PERSONNEL DATA 2014 2015 POSITION TITLE CURRENT NUMBER ADOPTED Director, Engineering 1 1 Engineering Manager 3 2 Senior Civil Engineer 0 3 Civil Engineer II 7 6 Engineering Assistant 1 1 Electrical Worker 4 4 Engineering Project Coordinator 2 2 Engineering Project Inspector(1) 6 4 Administrative Assistant (3) 1 1 Office Assistant II (2) (3) 1 2 Staff Assistant (2) 1 0 TOTAL 27 26 PART - TIME /SEASONAL STA Interns 0 2 TOTAL 0 2 NOTES AND ADJUSTMENTS One Engineer's time is allocated thirty percent (30 %) to this budget, twenty percent (20%) to the Water Fund (610) budget, and fifty percent (50 %) to the Sewer Fund (620) budget. (1) One Inspector position is being reassigned from Engineering to Public Service, Office of the Director to assist with asset management, and one Inspector position is being reallocated as a Civil Engineer II position. (2) The Engineering Staff Assistant position Is being transferred to Public Service and will provide department -wide management of bid contracts and prevailing wages. The Street & Utilities Operations Office Assistant II position is being transferred to Engineering to increase their clerical assistance. (3) All administrative staff positions are being reviewed by an outside human resources firm to determine if the City's pay ranges are comparable to the market. Engineering 3 -51 12/08/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO General Fund Public Service Engineering 2013 2014 2014 2014 2015 Actual Budget Revised Budget Estimate Budget 101 -1330 Personal Services 2110 Salaries/Wages 1.,754,618 1,827,775 1,827,875 1,827,775 1,824,040 2111 Overtime Wages 67,294 45,000 65,100 65,000 68,000 2112 Other Wages 0 0 0 0 17,000 2113 Short Term Disability 9,191 0 0 0 0 2120 Employee Benefits 666,255 654,060 662,560 662,500 754,200 2140 Uniforms & Clothing 4,228 5,000 6,345 6,345 6,490 2,501,586 2,531,835 2,561,880 2,561,620 2,669,730 Other Expenses 2201 Conferences /Mileage 19,667 25,000 27,672 20,000 26,500 2211 Meeting Expenses 1,149 2,000 2,000 1,500 2,000 2320 Communications 727 2,000 2,000 2,000 2,000 2330 Rents /Leases 0 0 0 0 0 2346 Eng. Inspection 91.142 50,000 50,000 50,000 65,000 2348 Plan Review 1,950 5,000 5,000 2,000 5,000 2349 Other Professional Sery 272,683 129,500 161,790 161,790 274,500 2351 Maint. of Equipment 0 0 0 0 0 2380 Printing and Reproductio 2,333 3,000 3,000 3,000 3,000 2391 Memberships /Subscriptir 5,760 6,000 6,000 6,000 6,240 2410 Office Supplies 3,982 7,000 7,000 6,000 7,000 2420 Operating Supplies 4,987 14,000 14,000 14,000 15,000 2910 Refunds 390 0 0 0 0 404,770 243,500 278,462 266,290 406,240 Capital outlay 2520 Equipment & Furniture 5,960 1,500 1 1,500 3,600 5,960 1,500 1,500 1,500 3,600 TOTALS $2,912,316 $2,776,835 $2,841,842 $2,829,410 $3,079,570 3 -52 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Public Service / Engineering BUDGEISUMMARY 101 -1330 • Account 2110 provides funding for staffing reflected in the Personnel Data. • Account 2112 provides funding for part-time (Intern) staff. • Account 2140 provides funding for safety vests, fire retardant pants and shirts, boats, rain gear and safety glasses. • Account 2201 provides funding for staff development training, webinars, and local conferences. • Account 2211 includes funding i for group meetings sponsored by the City. Funding is included for food, beverages, and associated supplies. • Account 2346 provides funding for inspection of construction materials by the City of Columbus, contract geo- technical testing services and contract inspection services. • Account 2348 provides funding for consultant and specialized plan review. • Account 2349 provides funding for consulting services, including surveying, bridge load ratings and inspections mandated by the Ohio Department of Transportation and the Federal Highway Administration, the National Pollution Discharge Elimination System (NPDES) permit fee and required public education and outreach„ and professional services associated with floodplain permit review, and stormwater inspection services. • Account 2380 provides funding for printing contract documents and plans related to the City's capital improvement projects, and toner for various printers. • Account 2391 provides funding for memberships including APWA, and engineering license renewals. • Account 2420 provides funding for supplies for the Inspectors including spray paint, soil probes, tapes, lathes, etc. This account also provides funding for the rain barrel and compost bin programs. • Account 2520 provides funding for office equipment and furniture. Engineering 3-53 12/08/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO General Fund Public Service Miscellaneous 2013 2014 2014 2014 2015 Actual Budget Revised Budget Estimate Budget 101 -1339 Other Expenses 2310 Utilities 169,475 218,500 274,385 274,385 225,000 2430 Repair & Maintenance 88,646 125,000 145,635 100,000 125,000 258,121 343,500 420,020 374,385 350,000 TOTALS $258,121 $343,500 $420,020 $374,385 $350,000 334 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Public Service /Engineer Miscellaneous BUDGET SUMMARY 101 -1339 • 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 streetlights and outdoor early warning siren system. Pub Sery - Misc Engineer 3 -55 12/08/14 THIS PAGE LEFT BLANK INTENTIONALLY 1 City of Dublin 3 -56 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Public: Service / Parks and Open Space STATEMENT OF FUNCTIONS The City of Dublin takes pride In providing its residents and visitors the highest quality public parks to pursue their active and passive outdoor needs. Parks strives to be both environmentally and economically sound in its management of public areas including parks, gateways and rights -of -way. OBJECTIVES AND ACTNITIE: The Division of Parks and Open Space, in partnership with the community, will plan, develop, and maintain a distinctive, diverse, and readily accessible park system and will lead efforts to enhance and preserve the natural environment. PERSONNEL DATA 2014 2015 POSITION TITIL CURRENT NUMBER ADOPTED Director, Parks and Open Space 1 1 Parks Administrator 1 1 Landscape Architect 1 1 Contract Specialist 1 1 Operations Specialist 1 1 Nature Education Coordinator 1 1 City Horticulturist 1 1 City Forester 1 1 Maintenance Crew Supervisor 6 6 Maintenance Worker 20 20 Assistant Forester 5 5 Assistant Horticulturist 6 6 Administrative Assistant (1) 1 1 Office Assistant II (1) 1 1 Public Art Conservation /Contract Specialist (2) 1 0 TOTAL 48 47 PART - TIME /SEASONAL STA Intern 1 0 Seasonal Maintenance Worker (3) 44 45 TOTAL 45 45 NOTES AND AD3USTMENTS (1) All administrative staff positions are being reviewed by an outside human resources firm to determine if the City's pay ranges are comparable to the market. (2) The Public Art Conservation /Contract Specialist position is now reflected in the Hotel /Motel Tax Fund. For 2014, the position is funded 50% from the Parks & Open Space Fund and 50% from the Hotel /Motel Tax Fund. For 2015, the position Is funded 25% from the Parks & Open Space Fund and 75% from the Hotel /Motel Tax Fund. (3) The Work Unit requested a seasonal maintenance worker (forestry worker) position in lieu of an intern position. Parks 3 -57 12/08/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO General Fund Public Service Parks and Open Space 101 -1620 Personal Services 2013 2014 Actual Budget 2014 2014 Revised Budget Estimate 2015 Budget 2110 SeladesANages 2,693,433 2,957,570 2,896,720 2,807,570 2,974,580 2111 Overtime Wages 134,747 110,000 170,000 150,000 125,000 2112 Other Wages 487,941 581.000 581,000 581,000 620,000 2113 Short Term Disability 11,345 0 850 0 0 2120 Employee Benefits 1,247,581 1,241,055 1,279,341 1,279,340 1,463,780 2140 Uniforms & Clothing 50,800 62,380 68,981 62,380 62,860 4,625,847 4,952,005 4,996,892 4,880,290 5,246,200 Other Expenses 2201 Conferences/Mileage 22,494 31,525 31,965 25,000 32,185 2310 Utilities 252,611 239,100 265,701 239,100 275,000 2320 Communications 424 1,100 1,929 800 1,100 2330 Rents /Leases 4,246 5,200 7,587 5,000 3,500 2351 Maim. of Equipment 0 0 0 0 0 2390 Misc Contractual Service 1,158,257 1,342,845 1,516,766 1,200,000 1,335,260 2391 MembershipslSubscriptic 8,287 10,660 10,730 9,000 9,895 2410 Office Supplies 5,429 8,000 11,109 6,500 8,000 2420 Operating Supplies 38,980 66,275 86,639 60,000 65,000 2421 Reforestation 115,570 0 57,168 57,000 0 2428 Special Events 0 0 0 0 0 2432 Park Maintenance 217,392 304,560 349,147 260,000 324,860 2433 Equipment Maintenance 90,316 141,200 148,851 100,000 140,000 2440 Small Tools & Minor Equ 15,558 24,650 24,900 18,000 25,945 2812 Special ProjectslProgran 2,448 9,850 9,850 7,000 18,000 1,932,012 2,184,965 2,522,342 1,987,400 2,238,745 Capital Outlay 2510 Land & Land Improveme 85,255 266,000 263,479 120,000 241,500 2520 Equipment & Furniture 29,330 55,470 66,590 50,000 23,450 114,585 321,470 350,069 170,000 264,950 TOTALS $6,672,444 $7,456,440 $7,869,303 $7,037,690 $7,749,895 3-58 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Public: Service / Parks and Open Space 101 -1620 • Account 2110 provides funding for staffing reflected in the Personnel Data. • Account 2112 includes funding for staffing seasonal Maintenance Workers reflected in the Personnel Data and Notes and Adjustments. • Account 2140 provides funding for uniforms for full -time and seasonal staff. • Account 2201 Includes funding for training for full -time staff to support parks operations. Included is education to provide recertification credits for professional certifications, as well as pesticide applicator credits, and staff training and development. • Account 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 contractual services for arborist work, rights -of -way maintenance, mulching, plant replacement and additional funds for City buildings and high visibility landscaped areas. • Account 2391 provides funding for such memberships and renewals as commercial drivers' license, pesticide license renewal, arborist license renewal, National Wildlife Society membership, Landscape Architect license renewal, and reference materials. • Account 2420 provides funding for supplies such as lumber and hardware, electric and plumbing supplies, trash bags, irrigation system supplies, and greenhouse supplies. • Account 2432 provides funding for sail amendments, sod, grass seed, mulch, fertilizer and chemicals. • Account 2433 provides funding for equipment maintenance and repair, including contingency work associated with Ballantrae water play area, pond aerators, and irrigation systems. • Account 2440 provides funding for small tools such drills, ladders, blades, pruners, drills, wheelbarrows, pole saws, etc. • Account 2510 includes funding for continued expansion of inground irrigation on athletic fields, pond aerator replacement and new, containment netting, replacement and additional street trees and park trees, shrubs and herbaceous. • Account 2520 includes funding for additional picnic tables, benches and trash cans. Includes funds replacement weedeaters and blowers, mulch bucket for dingo, shelving, cabinet and York rake and five additional planters for Historic Dublin. • Account 2812 provides funding Arbor Day, Earth Day Activities, Spooktacular, Nature Education and Green Team plantings. Additionally includes funding for Legacy Tree Program and Legacy Bench Program (new for 2015), Christmas tree and historical Dublin planter decorations. Parks 3 -59 12/08/14 THIS PAGE LEFT BLANK INTENTIONALLY 1 City of Dublin ICI 11 2015 OPEIRATING BUDGET - CITY OF DUBLIN, OHIO Development / Economic Development STATEMENT OF FUNCTION Director of Development oversees Economic Development, Planning, Building Standards, and a team of consultants. The 2015 budget provides for continued emphasis on the key components of the City's economic development program in support of Council's goals, which include: business retention and expansion; business attraction; business creation; workforce development; marketing and advocacy (website, marketing, and communications to Dublin businesses); and managing the City's broadband infrastructure. Significant changes in the 2015 budget include a new workforce training program, increased international business programming and the implementation of a 100 -gig backbone fiber project. Additionally, economic development efforts will continue to include active engagement with Dublin -based businesses, various private and public organizations /agencies involved in local, regional and state -wide economic development; the integration of local economic development objectives with broader community planning policies and goals; pro - actively engage the development /real estate community; maintain involvement with community organizations; administer City's incentive programs; and serve as a local business liaison to assist with development issues. OBJECTIVES AND ACTWME: • Retain, grow, attract & create: industry- focused jobs to ensure financial security of the City. • Continue to promote development of seven key business districts. • Seek opportunities for Council to engage businesses in accordance with Council goals. • Implement & leverage expertise of industry- specific advisory committees organized in 2014. • Provide a business retention and expansion program that effectively and pro - actively communicates to, engages with and involves Dublin businesses in the community & region. • Expand the Dublin Entrepreneurial Center space, programming and partnerships. • Continue implementation of the Battelle Study strategies to strengthen the 4 targeted industry sectors. • Continuously leverage the expertise and efforts of Columbus 2020 for business attraction and leverage the talent of City st=aff to respond to leads. • Effectively communicate with Dublin businesses and the education /training community to understand access to, availability of and ineeds regarding a qualified workforce. • Continually strengthen and improve relations with the commercial development and corporate real estate community. • Implement strategies to expand wider use of publicly -owned bandwidth. • Assess and adjust organizational functions and processes in order to be development/re- development friendly while promoting and upholding high - quality growth standards. • Positively and cooperatively interact with other government agencies and entities. PERSONNEL DATA 2014 2015 POSITION TITLE CURRENT NUMBER ADOPTED Director of Development 1 1 Director of Economic Development 1 1 Economic Development Administrator 2 2 Administrative Specialist (1) 1 1 TOTAL 5 5 Economic Development Intern TOTAL 1 1 NOTES AND ADJUSTMENTS: (1) All Administrative Staff positions are being reviewed by an outside human resources firm to determine if the City's pay ranges are comparable to the market. DEV 3 -61 12/08/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO General Fund Development Economic Development 2013 2014 2014 2014 2015 Actual Budget Revised Budget Estimate Budget 101 -1710 Personal Services 2110 Salaries/Wages 439,632 454,345 454,345 454,345 473,605 2111 Overtime Wages 1,595 2,500 2,500 2,500 2,500 2112 Other Wages 0 8,640 8,640 4,000 8,640 2120 Employee Benefits 125,509 115,980 115,980 126,000 134,735 566,736 581,465 581,465 586,845 619,480 Other Expenses 2201 Conference /Mileage 10,551 17,000 17,429 10,000 21,350 2210 Reimbursable Business Exp 2,078 2,500 2,500 1,500 2,500 2211 Meeting Expenses 32,043 41.000 41,200 35,000 47,000 2320 Communications 373 250 250 250 250 2330 Rents /Leases 220,996 221,000 221,000 221,000 286,000 2349 Professional Services 197,076 399,995 571,927 300,000 429,500 2370 Advertising 46,880 90,745 117,948 60,000 100,350 2380 Printing & Reproductions 7,404 7,500 9,875 7,500 10,100 2391 Memberships /Subscriptions 31,413 35,210 35,210 35,210 38,980 2410 Office Supplies 1,233 2,000 2,396 1,500 2,000 2822 Economic Development 436,759 627,100 751,100 600,000 764,100 2825 Economic Dev Incentives 3,836,724 3,945,825 3,975,825 3,200,000 3,225,015 4,823,530 5,390,125 5,746,660 4,471,960 4,927,145 Capital Outlay 2520 Equipment & Furniture 13,234 0 0 0 0 13,234 0 0 0 0 TOTALS $5,403,500 $5,971,590 $6,328,125 $5,058,805 $5,546,625 3 -62 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO r7lITTAIMM M Development / Economic Development 101 -1710 Account 2110 provides funding for staffing reflected in the Personnel Data. Account 2201 includes travel /training and certification courses for staff and one international mission with Columbus 2020. • Account 2210 includes funds for business meeting expenses for luncheons with developers, business leaders, prospective industries, etc. • Account 2211 provides funding for group meetings sponsored by the City. • Account 2330 provides funding for the City's contribution to office, conference and training spaces at the Dublin Entrepreneurial Center. The increase in 2015 provides funding for the DEC expansion area lease. • Account 2349 includes funding for consultation related to economic development, continued Wi -Fi and fiber expansions, telecommunications engineering and wireless consulting, marketing and workforce development consulting. The increase in 2015 provides additional funding for DEC management due to the expansion area lease. Account 2370 includes funds for marketing and advertising focused on targeted industry attraction efforts including print and web advertising. • Account 2380 funds printed projects, site selection materials, business retention packets and event invitations for economic development. • Account 2391 provides funding for such memberships as with the Dublin Chamber of Commerce, TiE Ohio, Mlid -Ohio Development Exchange, Columbus 2020, TechColumbus, Xceligent, etc. • Account 2822 includes funds to support economic development programs including regional outreach, business appreciation, economic outlook, business attraction, retention and expansion; along with regional and joint partnerships, including TechColumbus. This account also includes expenses associated with DubLink operations, and maintenance and right -of -way acquisition. Account 2825 reflects funding for economic development incentives in accordance with executed Economic Development Agreements. Dev 3 -63 12/08/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Development / Economic Development 1) Total Number of Jobs Retained through Economic Development Agreements This measure shows that through the execution of Retention /Expansion Economic Development Agreements (EDAs), the City is successful at retaining employers at risk of moving from Dublin. This does not include companies renew leases without requesting incentives from the City to do so. 2) Total Number of Jobs Created through Economic Development Agreements This measure shows that through the execution of Attraction EDAs, the City is successful at recruiting new employers to Dublin. Jabs New Year EDAs Retained Jobs 2013 9 1,169 806 2012 5 711 299 2011 12 638 970 2010 7 917 249 2009 7 541 372 2008 10 902 440 2007 9 110 937 2006 11 1097 610 2005 11 804 1,756 2004 9 478 530 81 6,198 6,163 3) Ciq of Dublin 43017 Unem loyment Rate - Civilian Labor Form data July 2014 4.2-K July 2013 5.1% A high rate of unemployment indicates limited employment opportunities in a labor market that is in a situation of oversupply. A low rate of unemployment indicates a tight labor market, potential scarcity of skilled labor, and future cost pressures from wage demands from workers. Ideally, 5.5% is an acceptable percentage. Anything above 8% or below 5% is challenging. 4) Ci of Dublin Commercial Office Vacancy Rate June 2014 13.2% June 2013 14.9% Vacancy Stabilization is considered 12.5 %. Dipping below 10% indicates the need for more office product/new development, and rental rates typically begin to rise and get increasingly competitive. Getting above 13% indicates it's a renter's market, and rates are typically competitive. Anything consistently about 17% requires deeper analysis to understand if there is a great overall issue driving the high rate (a spike in new buildings added to inventory, aging buildings going empty, crime, unrealistic pricing, surrounding infrastructure problems, recent change in building values or taxes, recent and proximate new inventory competition, etc). 5) Annual Number of Retention Visits Conducted FY 2013 378 FY 2012- 837 The goal is to have meaningful interactions with as many companies as possible annually. This is accomplished through 1 -on -1 meetings, tours, conversations to discuss and solve issues, and recognitions. The Economic Development Division's annual goal is 500 visits. Dev 3 -64 12/08/14 2015 OPIERATING BUDGET - CITY OF DUBLIN, OHIO Development / Building Standards STATEMENT OF FUNCTION Building Standards is under the administrative direction of the Director of Building Standards (Chief Building Official) who reports to the Director of Development. The primary responsibility of Building Standards is to ensure that all new construction, both commercial and residential, complies with all applicable state, local, and national building codes. OBJECTIVES AND A 1 : • 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 design professional, contractors, builders, homeowners, and the general public. • To provide timely infoirmation regarding 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 2014 2015 POSITION TITLE CURRENT NUMBER ADOPTED Director, Building Standards. 1 1 Review Services Analyst 1 1 Commercial Plans Examiner 1 1 Building Inspector (1) 4 3 Electrical Inspector (1) 1 2 Residential Plans Examiner 1 1 Development Review Specialist 1 1 Office Assistant II (2) 3 3 Senior Building Inspector 1 1 Staff Assistant 1 1 TOTAL 1s 1s PART -TIME /SEASONALST� AFF Seasonal Worker (3) 0 1 TOTAL 0 1 NOTES AND ADJUSTMENT (1) Based upon increasing inspections and proposed projects, such as Bridge Park East, Bridge Park West, Tuller Flats, Project Granite, the new library, etc., the vacant building inspector position will be filled with an electrical inspector who also has a building inspector certification. (2) All administrative staff (positions are being reviewed by an outside human resources firm to determine if the City's pay ranges are comparable to the market. (3) This represents funding for a back -up electrical inspector. Funding was included for this in the 2014 budget, but not shown as a position. Building 3 -65 12/08/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO General Fund Public Service Building Standards 2013 2014 2014 2014 2015 973,280 8,000 1,000 0 372,465 5,000 Actual Budget Revised Budget Estimate Budget 1,359,550 1,359,745 Other Expenses $1,278,187 $1,496,550 $1,603,667 101 -1340 $1,549,245 2201 Conferences /Mileage 4,764 Personal Services 2110 2111 2112 2113 2120 2140 Salaries/Wages Overtime Wages Other Wages Short Term Disability Employee Benefits Uniforms & Clothing 820,298 9,166 3,622 3,237 302,163 1,339 986,880 5,000 2,000 0 363,170 2,500 986,930 7,000 2,050 0 363,170 2,500 986,880 5,000 2,000 0 363,170 2,500 973,280 8,000 1,000 0 372,465 5,000 500 0 1,139, 825 1,359,550 1,361,650 1,359,550 1,359,745 Other Expenses $1,278,187 $1,496,550 $1,603,667 $1,596,580 $1,549,245 2201 Conferences /Mileage 4,764 7,500 7,500 7,500 8,000 2211 Meeting Expenses 394 2,000 2,000 1,000 2,000 2347 Building Inspection Sew 82,518 75,000 83,482 83,480 85,000 2348 Plan Review 29,130 27,500 110,050 110,000 60,000 2349 Other Professional Be" 0 0 0 0 5,000 2380 Printing and Reproductio 2,250 2,500 3,250 3,250 2,500 2390 Contractual Services 8,622 5,000 15,100 15,000 8,000 2391 Memberships /Subscriptir 1,616 2,500 4,150 2,500 4,000 2410 Office Supplies 3,294 4,500 4,985 3,500 4,500 2420 Operating Supplies 4,276 5,000 4,400 4,300 5,000 2910 Refunds 1,498 5,000 6,600 6,500 5,000 138,362 136,500 241,517 237,030 189,000 Capital Outlay 2520 Equipment & Furn 0 5 500 0 500 0 500 500 0 500 TOTALS $1,278,187 $1,496,550 $1,603,667 $1,596,580 $1,549,245 3 -66 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO (Development / Building Standards BUDGET SUMMARY 101 -1340 • Account 2110 provides funding for staffing reflected in the Personnel Data. • Account 2140 includes shins, boots and cold weather wear for Inspectors. • Account 2201 provides funding for training, attendance at regional conferences and required State certifications,. • Account 2347 includes funding for plumbing inspection services from the Franklin County Board of Health. The budget for this account fluctuates with the level of building activity; however 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 to compliment the City's in -house plan review process. It is projected that additional contracted services will be used next year due to anticipated commercial construction and the continued increase in residential permits. • Account 2390 provides funding for credit card machine transaction fees. • Account 2420 provides funding for supplies such as technical equipment, code reference materials for Inspectors and Plan Review staff. • Account 2910 provides funding for unanticipated refunds. Building 3 -67 12/08/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Development / Building Standards PERFORMANCE MEASURES: 1. Total Number of Building Permits Issued (Commercial & Residential) Total Number of Budiling Permits 1000 441 404 529 599 591 408 512.8 _ ■■■9■■■ 2009 2010 2011 2012 2013 2014 Syr no' Ave.•` *2014 figure represents data collected as of July 31, 2014 * *5 year average does not include 2014 YTD statistic Construction activity within the City of Dublin has maintained the solid gains that were made from 2011 to 2013. Based on review of the year -to -date numbers, 2014 will be another high volume year for permits issued. Building Standards must continue to examine its resources, both fiscally and in personnel, to keep pace with these indicators and to maintain a high level of service as the activity increases with the addition of major commercial and residential development in the City. 2. Total Number of Building Permits Issued for New Residential Dwelling Units (Including Single Family and Multi - Family) Total Number of Building Permits Issued for New Residential Dwellings 9 9. 1 . 100 1 . 1]4 . 1 . 38.8 0 2009 2010 2011 2012 2013 2014 Syr Plo Ave... *2014 figure represents data collected as of July 31, 2014 * *5 year average does not include 2014 Y7D statistic The total number of permits issued for new residential dwellings has steadily increased from a low in 2006 and now exceeds the previous high levels of 2007 (154). Permits for new residential building dwellings are now at record levels, and based on recent and planned residential developments within the City, the trends indicate that 2014 and 2015 will set record breaking numbers for new residential permits. Residential construction is a good indicator of the overall health of the construction sector. New residential developments continue to open throughout the city in response to the public demand for new housing. Building Standards should continue to see increasing activity for the near term. One after effect of new residential construction is a corresponding increase for permits related to remodeling activity in residential units, mostly in accessory structure permits (decks, screened porches) and basement remodels. These homeowner improvement permits continue to place a demand on staff resources in the form of permit processing, plan review and building, electrical and mechanical inspections. Building 3 -68 12/08/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Development / Building Standards PERFORMANCE MEASURE'. 3. Building Permits Issued: Total Square Feet x 1,000 (Commercial and Residential) Total Number of Building Permits Issued: Total Sq. Ft x 1,000 (Commercial & Residential) 3000 2033 2175 . '. 16 16 15 2000 1155 9'85 low 2009 2010 2012 2012 2013 2014 YTD' 5 Yr Ave... *2014 figure represents data collected as of July 31, 2014 * *5 year average does not include 2014 YTD statistic The total number of square feet of construction in 2013 set a record for recent construction activity. While the total for 2014 did not match that level, it did maintain the previous high levels established in 2008 and 2011. Upcoming development in the Bridge Street District, other commercial developments and continued strength in residential construction bode well for 2015 and beyond. Building permit fees are based primarily on the square feet of the space that is constructed. When square foot activity increases, building permit revenues also increase. There is also corresponding increase in "over - the- counter" permit activity because of the need for new associated electrical, mechanical and plumbing permits. 4. Total Number of Building and Electrical Inspections Performed Total Number of Building & Electrical Inspections Performed 5000 6670 6321 6 9756 9305 6385 77248 2009 2010 2011 2012 2013 2014 5 Y YTD' Ave... *2074 figure represents data collected as of July 31, 1014 * *5 year average does not include 1014 YTD statistic The total number of building and electrical inspections for 2012 and 2013 showed marked increases over the preceding four year period. Based on the year -to -date number of inspections for 2014, the total number of inspections performed will maintain or exceed the high levels set in the past two years. While building and electrical inspections typically lag behind the numbers for building permits issued, anticipated development of the Bridge Street District, other commercial areas and increasing residential construction will likely increase the volume of inspections for 20:15 and beyond. Building 3 -69 12/08/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Development / Building Standards S. Total Rounds of Plan Review Total Rounds of Plan Review 1732 1800 1579 1600 1400 1190 1223 1200 025 1000 800 600 400 200 0 2010 2011 2012 2013 2014' +2014 figure represents data collected as of July 31, 2014 Total rounds of plan review is a new performance measure that has been added for 2015. The total rounds of plan review from 2010 to date have been shown as a gauge of past and current plan review activity. The volume of plan review reflects the activity of the staff that must take place before a building permit can be issued. It is also an indicator of upcoming permitting and inspection activity that are to follow. Building 3 -70 12/08/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Development / Planning STATEMENT OF FUNCTIONS Planning is responsible for the City's land use planning, zoning reviews, code enforcement, and oversight of several boards and commissions. More importantly, the Work Unit is responsible for analyzing the changing needs of the City and identifying and implementing long range planning objectives that address these needs. This includes identifying trends that need to be addressed (changers in demographics, attracting and retaining a stable business community, aging infrastructure, etc.) Once the objectives of the project are established, a strategic work plan is created to oversee and implement recommendations that will be forwarded to various public entities including the Dublin City Council. All of these 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. The mission statement is as follows: Mission Statement The mission of the Planning work unit is to provide professional and technical expertise to guide the land use decisions of public officials, residents, and the development community. We engage our citizens to establish and realize a long range vision for Dublin's land use and development character. We facilitate the zoning process through the implementation of the Community Plan and the administration and enforcement of the City's land use codes. OBIECTIVES AND ACTIVITIES • To be responsive to citizens on planning issues and facilitate a citizen participation process. • To plan the orderly, high quality growth of the city by implementing the Community Plan. • To assist economic development activities by providing land use /site design support. • To assist in the coordination and the implementation of the capital Improvement program. • To manage development proposals through the public hearing process. • To administer development regulations. • To be responsive to City Council goals. • To ensure compliance with all orders of City Council, Planning Commission, Administrative Review Team, Board of Zoning Appeals, Architectural Review Board, and various special subcommittees, task forces, and other groups. PERSONNELL DATA 2014 2015 POSITION TITLE CURRENT NUMBER ADOPTED Director, Planning 1 1 Senior Project Manager 0 1 Planning Manager 1 1 Senior Planner 2 2 Planner 5 5 Code Enforcement Supervisor 1 1 Code Enforcement Officer 2 2 Zoning Inspector (1) 1 2 Administrative Assistant (2) 1 1 Staff Assistant (2) 1 1 Office Assistant I (2) 1 1 Office Assistant II (2) 1 1 TOTAL 17 19 PART - TIME /SEASONAL STAFF Zoning Inspector (1) 1 0 Planning Assistant 4 4 TOTAL 5 4 NOTES AND AD]USTMENTS (1) The part-time Zoning Inspector position its moving to a full -time position due to increase in work load. (2) All administrative staff positions are being reviewed by an outside human resources Firm to determine if the City's pay ranges are comparable to the market. Planning 3 -71 12/08/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO General Fund Development Planning 2013 2014 2014 2014 2015 Actual Budget Revised Budget Estimate Budget 101 -1410 Personal Services 2110 Salaries/Wages 1,052,421 1,171,710 1,166,255 1,100,000 1,323,765 2111 Overtime Wages 13,298 12,500 12,500 12,500 12,500 2112 Other Wages 67,808 113,070 113,070 80,000 90,270 2113 Short Term Disability 3,191 0 5.555 5,500 0 2120 Employee Benefits 388,033 432,970 432,970 410,000 536,941 2140 Uniforms & Clothing 2,202 4,550 7,723 3,500 4,550 1,526,953 1,734,800 1,738,073 1,611,500 1,968,026 Other Expenses 2201 Conferences /Mileage 26,053 24,000 27,300 20,000 39,414 2211 Meeting Expenses 680 1,050 1,050 800 1 2320 Communications 2,500 7,500 8,300 8,200 7,500 2330 Rents/Leases 3,405 2,820 2,820 2,820 2,820 2344 Planning Services 204,637 170,000 340,491 170,000 200,000 2349 Other Professional Sew 24,157 40,000 87,850 40,000 40,000 2351 Maint. of Equipment 341 850 1,915 700 850 2370 Advertising 0 500 0 0 500 2380 Printing and Reproduction 201 1,500 1,500 500 1,500 2390 Contractual Services 10,248 0 1,288 1,250 0 2391 Memberships /Subscriptions 7,187 9,000 10,435 9,000 10,000 2410 Office Supplies 4,907 8,000 11,219 8,000 8,000 2420 Operating Supplies 3,799 4,000 4,025 4,000 4,000 2830 Code Enforcement 4,054 6,500 6,005 6,000 6,500 2910 Refunds 5,426 6,000 10,050 10,000 6,000 297,595 281,720 514,248 281,270 328,134 Capital Outlay 2520 Equipment & Furniture 366 0 3,691 0 0 366 0 3,691 TOTALS $1,824,914 $2,016,520 $2,256,012 $1,892,770 $2,296,160 3 -72 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Development / Planning 101 -1410 • Accounts 2110 provides funding for the staffing reflected in the Personnel Data. • Account 2112 provides wages for the Planning Assistants. • Account 2201 includes funding for participating in the HTE Users Group conference, planners attending the national and state planning conferences (Planner certifications), consultants for City Council and Planning and Zoning Commission joint training sessions, training and certification requirements of the Landscape Architect and Landscape Inspectors, and training and certification requirements for our Code Enforcement Officers. • Account 2211 provides funding for group meetings sponsored by the City and includes resources for food, beverages, and associated supplies. • Account 2320 provides funding for postage for all work units located within the 5800 Building. • Account 2344 provides funding for planning area studies. Funding has been included for continued studies related to infill projects, modifications to the Community Plan, and various Bridge Street District consulting services. • Account 2349 provides funding for architectural consulting services for the Administrative Review Team, supporting the Historic District and the rest of the Bridge Street District, and the West Innovation District. The services will also be used to provide recommendations for general graphics design for other division projects. • Account 2391 provides funding for membership fees such as the APA (state and national) and ASLA. • Account 2420 includes funding for office supplies and supplies for specialized presentations. • Account 2830 provides funding for mowing services and landscape projects under the supervision of the City's Zoning Inspectors and Code Enforcement Officers. The majority of these costs are recovered through assessments. Planning 3 -73 12/08/14 THIS PAGE LEFT BLANK INTENTIONALLY 7 clity of Dublin 3 -74 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Administrative Services / Fleet Management STATEMENT OF FUNCTIONS The Fleet Management Division provides City staff with safe, well - maintained transportation, enabling them to perform tasks with highly maintained vehicles that reflect a positive image for the City. Goals include ensuring all vehicles and equipment are well maintained and repairs are made in a timely and effective manner. Staff will continue to pursue alternative fuel and other options in an effort to reduce emissions of the City fleet and equipment. OBJECTIVES AND ACTIVITIE; • Provide the highest vehicle maintenance standards. • Properly maintain fleet to ensure all City equipment is safe for use. • Add /replace vehicles and equipment as needed to ensure the correct equipment is available to complete tasks safely and economically while delivering services to residents at expected levels. • Implement consistent preventative maintenance procedures to ensure maximum usage of equipment. • Provide support for the online auction to dispose of older vehicles and equipment from the fleet. • Analyze alternative fuel and hybrid fleet options and incorporate those options when appropriate. • Oversee the City's fueling station. Monitor and analyze vehicle and equipment usage to ensure proper size of fleet. PERSONNEL DATA 2014 2015 POSITION TTTLE CURRENT NUMBER ADOPTED Fleet Manager Fleet Administrator Automotive Mechanic I Staff Assistant (1) TOTAL NOTES AND ADJUSTMENTS (1) All administrative staff positions are being reviewed by an outside human resources firm to determine if the City's pay ranges are comparable to the market. Fleet 3 -75 12/08/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO General Fund Conference/Mileage 13,544 15,500 15,500 14,000 Public Service 2330 Rents /Leases 2,989 1,500 1,570 Fleet Management 2013 2014 2014 2014 2015 15,068 Actual Budget Revised Budget Estimate Budget 13,500 18,641 16,000 13,500 2390 Misc Contractual Service 101 -1321 76,000 117,358 117,350 75,500 2391 Personal Services 1,498 1,600 1,600 1,600 1,775 2110 Salaries/Wages 540,356 579,260 579,260 579,260 581,405 2111 Overtime Wages 33,410 25,000 40,500 40,000 35,000 2112 Other Wages 0 0 0 0 0 2113 Short Term Disability 0 0 0 0 0 2120 Employee Benefits 189,851 190,915 190,915 190,915 225,225 2140 Uniforms & Clothing 6,925 8,575 8,937 7,000 8,575 770,542 803,750 819,612 817,175 850,205 Other Expenses 2201 Conference/Mileage 13,544 15,500 15,500 14,000 16,500 2330 Rents /Leases 2,989 1,500 1,570 900 51,500 2349 Professional Services 18,416 14,750 15,068 12,520 12,750 2351 Maint. of Equipment 15,000 13,500 18,641 16,000 13,500 2390 Misc Contractual Service 36,595 76,000 117,358 117,350 75,500 2391 Memberships /Subscript!( 1,498 1,600 1,600 1,600 1,775 2410 Office Supplies 1,443 1,500 2,425 2,400 1,500 2420 Operating Supplies 5,120 12,500 12,150 5,000 12,500 2421 Fuel 1,610,033 1,886,800 2,048,118 1,750,000 2,090,900 2431 Vehicle Maintenance 269,975 270,000 306,723 306,000 325,000 2440 Small Tools & Minor Equ 5,955 9,800 9,800 9,000 9,800 1,980,568 2,303,450 2,548,953 2,234,770 2,611,225 Capital Outlay 2520 Equipment & Furniture 2,750 1,000 1,000 1,000 500 2,750 1,000 1,000 1,000 500 TOTALS $2,753,860 $3,108,200 $3,369,565 $3,052,945 $3,461,930 3 -76 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Administrative Services / Fleet Management BUDGET SUMMARY 101 -1321 • Account 2110 provides funding for the staffing reflected in the Personnel Data. Account 2111 provides funding for overtime. Increases are due to snow shifts. • Account 2140 provides funding for rental uniforms, boots and gloves, and safety glasses. • Account 2201 provides funding for ASE certifications, welding certifications (for two technicians), and other specialized training (CNG tank certification). New for 2015 Is the NAPA Expo. • Account 2330 provides funding for rental of welding tanks, vehicle and equipment rental. For 2015, instead of purchasing equipment such as sod cutters and backhoes, this account provides funding for rental of additional equipment. • Account 2349 includes funding for required fuel tank registrations and fuel tank cleanings; service on the parts cleaner; vehicle registration, titles, plates and all towing of vehicles; and removal of used tires. Account 2351 provides funding for maintenance and various equipment inspections. This would include maintenance on lift inspections, fuel system maintenance and repairs, bucket truck inspections (OSHA required), and bulk oil delivery system. • Account 2390 provides funding for car washes as needed. This account also provides funding far Integrated Business Solutions (IBS - NAPA) which is the City's parts providerand assists with inventory and warranties. It is a three year contract and provides for a NAPA employee to be on -site during regular business hours. Account 2391 provides funding for subscriptions and employee membership dues in the National Association of Fleet Administrators (NAFA), and Municipal Equipment Maintenance Association (MEMA) membership. • Account 2420 Includes funding for soaps, hand cleaners and other operating supplies. Account 2421 provides funding for fuel (unleaded, diesel, CNG) and other petroleum products. Over 50% of the fuel purchased by the City is consumed by the Dublin City School District and Washington Township. Those costs are recovered through reimbursement to the City based on actual usage plus a surcharge. The largest increase in this account is attributed to a projected Increase in the need for CNG. A portion of the CNG supply is utilized by IGS. Those costs are recovered by the City based on actual usage plus a surcharge. • Account 2431 provides funding for the repair and maintenance of all City-owned vehicles and equipment (tires, parts, curb shoes, blades, plows, cutting edges). • Account 2440 provides finding for hand tools and special tools due to model year changes. • Account 2520 provides funding for miscellaneous office furniture. Fleet 3 -77 12/08/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Administrative Services / Fleet Management Total Maintenance/ Repair; and Fuel Expenditures Cost per Mile Driven (by vehicle type) Fleet Management Expenditures per Mile Driven (2013 -2014) $25.00 $20.00 ■ Police Vehicles $15.00 ■ SUV'S $10.00 — ■ Light Vehicles I - Sedans $5.00 • ■ $0,49 ■ $0.60 ■ $0.39 • $0.52 $0.5fi •Light Vehicles II - Pick -up Trucks SJ Syaacs 1� �qo ° � ry �o ° • Medium Duty Vehicles -1Tons i ce ys� c¢S C°\ I y" y r` y c Heavy Duty Vehicles -2 Tons .,A (5nOWPI0w5) 4u ,e` ;:p 9,r1 v Fleet Management tracks this measurement to assess the overall cost per mile by vehicle type to determine the operating cost to the City. Various management decisions can be based on the results. For example, increased maintenance costs for a particular vehicle or vehicle type factors into decisions regarding replacement and replacement cycles. Fleet 3 -78 12/08/14 2015 OPIERATING BUDGET - CITY OF DUBLIN, OHIO Administrative Services / Information Technology STATEMENT OF FUNCTIONS Mission Statement: Enabling our customers to meet the needs and desires of the community by optimizing the use ofappropdate and forward thinking technology solutions that are aligned with citywide goals and objectives. The administration 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, wireless access, the IBM iSeries Systems, all personal computers, printers, copiers, the Citywide telephone system, mobile phones, mobile devices, 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. On a citywide basis technology is analyzed to determine how it could affect improvements in productivity and decision - making, increase staff and citizen safety, and enhancements to all City services. This function continues to grow with the expectation of efficiencies and Innovation that technology can provide to meet City needs. The ultimate goal of Information Technology is to continually strive towards improving our quality of service and value to the organization and to be viewed as a business partner with the other City work units. OBJECTIVES AND ACTIVITIE • Provide vision, leadership and direction for evaluating and re- evaluating current and emerging technologies and implementing cost - 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 a business enabler and partner with work units by assisting them in operational improvements, through an understanding of their business processes and needs and managing the implementation of technology solutions to meet those needs. • Provide comprehensive project management services for implementing technology solutions, including procurement, 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 meet these business objectives. PERSONNEL DATA 2014 2015 POSITION TITLE CURRENT NUMBER ADOPTED Director, Information Technology 1 1 Geographic Info Systems Administrator 1 1 Senior GIS Analyst 1 1 GIS Analyst 1 1 Support Services Administrator 1 1 Support Services Analyst 2 2 Network Operations Manager 1 1 Information Technology Project Leader 2 2 Network Engineer (1) 1 1 Software Application Specialist 1 1 Administrative Assistant (2) 1 1 TOTAL 13 13 PART - TIME /SEASONAL STAF Intern (GIS) 1 1 Intern (Support Services) 1 7 TOTAL 2 3 NOTES AND ADJUSTMENTS (1) A designated Network Administrator position is desired by the Information Technology Work Unit to handle additional daily administration tasks resulting from Increased networking demands related to the City's rapid technology growth as well as expanding responsibilities to integrate external agencies. The Network Administrator position is In the same pay range as the Network Engineer position. The City will be evaluating the potential to add the Network Administrator position in 2015. (2) All administrative staff positions are being reviewed by an outside human resources firm to determine if the City's pay ranges are comparable to the market. Info Tech 3 -79 12/08/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO General Fund Administrative Services Information Technology 2013 2014 2014 2014 2015 Actual Budget Revised Budget Estimate Budget 101 -1920 Personal Services 2110 Salaries/Wages 923,931 966,900 966,900 966,900 1 2111 Overtime Wages 9,311 12,000 12,000 11,000 12,000 2112 Other Wages 10,604 25,540 25,540 25,540 38,310 2113 Short Term Disability 9,268 0 0 0 0 2120 Employee Benefits 311,707 303,125 306,885 306,885 350,720 1,264,821 1,307,565 1,311,325 1,310,325 1,412,980 Other Expenses 2201 Conference /Mileage 28,917 28,420 28,420 28,420 38,920 2320 Communications 416,826 390,985 413,464 390,985 495,400 2330 Rents /Leases 81,604 68,520 80,289 74,400 88,125 2349 Professional Services 189,676 850,690 1,182,511 550,000 736,895 2351 Maint. of Equipment 717,594 700,000 725,541 700,000 800,000 2391 Memberships /Subscriptic 4,156 6,300 6,300 5,000 2.200 2410 Office Supplies 1,627 4,000 4,316 3,000 4,000 2420 Operating Supplies 84,687 95,000 110,012 110,000 116,000 1,525,087 2,143,915 2,550,853 1,861,805 2,281,540 Capital Outlay 2520 Equipment& Furniture 0 1,000 1,050 1,050 1,000 0 1,000 1,050 1,050 1.000 TOTALS $2,789,908 $3,452,480 $3,863228 $3.173,180 $3,695,520 3 -80 2015 OPIERATING BUDGET - CITY OF DUBLIN, OHIO Administrative Services / Information Technology BUDGET SUMMARY 101 -1920 • Account 2110 provides funding for the staffing reflected in the Personnel Data and the Notes and Adjustments. • Account 2201 provides funding for conferences, certifications and training for professional staff including software conferences, training in network security and virtual servers, Sungard annual conference, Windows 7 certification, GIS training and conferences. • Account 2320 includes funds for citywide phone usage, citywide cellular phone usage, mobile phone management, and mobile computing fees for Police, Building Standards, Planning (Code Enforcement), Engineering, Facilities Management and Streets and Utilities. Funding reflects the increase in costs for citywide communications. • Account 2330 includes the rent and leasing of network rack and office space for the City's data center at the Metro Data Center. Funding reflects the addition of a back -up site for the City's data center. • 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. Significant projects for 2015 include the new Finance /HR application and implementation. • Account 2351 provides funding for hardware and software maintenance fees. • Account 2391 provides funding for memberships to software user groups and provides funding for technical manuals, subscriptions. • Account 2420 provides funding for general operating supplies, citywide toner costs and ID badges and toner for the badge printer. Info Tech 3 -81 12/08/14 THIS PAGE LEFT BLANK INTENTIONALLY 7 clity of Dublin 3-82 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Administrative Services / Court Services STATEMENT OF FUNCTIONS Court Services serves as the judicial branch of the City. Court Services is responsible for monitoring all court operations including the collection of fines, preparing the court docket, and processing all parking, traffic, and criminal citations. As a sentencing alternative, Adult Probation, Adult and Juvenile Diversion, Adult and Juvenile Traffic Diversion, and Provided No Conviction programs are offered. Court Services is also responsible for Implementing and operating the City's Records Management Program, which includes both on and off -site central storage, destruction of records in accordance with the City of Dublin's retention schedule and document imaging services. OBJECTIVES AND ACTIVTIIE! • To provide the highest level of quality service to our customers, both Internal and external. • To enforce court orders. • To maintain high levels of accuracy on all court records. • To effectively administer the adult probation, adult and juvenile diversion, juvenile traffic diversion, and the provided no convictions programs. • To eliminate unnecessary time delays in scheduling adult probation cases, diversion cases and in processing court documents. • To effectively monitor all :sentencing alternatives cases for compliance with court orders. • To maintain harmonious relations between the Magistrates, the Prosecutors, the Police and the Court staff in order to better serve the public. • To maintain secure and orderly courtroom operations. • To provide information and outreach about the criminal justice system to the public. PERSONNEL DATA 2014 2015 POSITION TITLE CURRENT NUMBER ADOPTED Court Administrator (1) 1 Community Justice Officer 1 Court Clerk (2) 1 Staff Assistant (3) (4) 1 TOTAL 4 NOTES AND ADJUSTMENTS Court Services also performs the additional duties of Records Management to comply with conditions set forth in the Ohio Revised Code. Salaries, wages and benefits have been allocated to Court Services and Records Management for each position as follows: (1) Allocates fifty percent (50 %) to Court Services and fifty percent (50 %) to Records Management. (2) One Clerk position was vacated near the end of 2012 after publication of the 2013 Operating Budget. After review, the position was not re -filled as full -time but instead as a part-time position. (3) Allocates seventy-five percent (75 %) to Court Services and twenty-five percent (25 %) to Records Management. (4) All administrative staff positions are being reviewed by an outside human resources fine to determine if the City's pay ranges are comparable to the market. Adm /Court 3 -83 12/08/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO General Fund Administrative Services Court Services Conference /Mileage 2013 2014 2014 2014 2015 Professional Services 2351 Actual Budget Revised Budget Estimate Budget 101 -1930 Office Supplies 2420 Operating Supplies 2910 Refunds 260 Personal Services 300 300 300 3,244 6,000 2110 Salaries/Wages 197,721 217,155 217,155 217,155 209,395 2111 Overtime Wages 107 2,500 2,500 1,000 2,000 2120 Employee Benefits 67,772 68,110 68,110 68,110 78,205 50 0 265,600 287,765 287,765 286,265 289,600 Other Expenses 2201 Conference /Mileage 2320 Communications 2345 Legal Services 2349 Professional Services 2351 Maint of Equipment 2390 Misc Contractual Service 2391 Memberships /Subscriptia 2410 Office Supplies 2420 Operating Supplies 2910 Refunds 2,371 3,000 3,586 2,500 3,000 2,450 3,000 5,000 3,000 3,000 1,667 3,000 3,000 3,000 3,200 56,795 81,500 93,523 60,000 82,500 260 300 300 300 300 3,244 6,000 7.,876 4,000 6,000 613 700 700 700 760 1,544 2,500 2,549 2,000 2,500 4,756 8,000 8,000 7,000 8,000 0 50 50 50 0 73,702 108,050 124,584 82,550 109,260 Capital Outlay 2520 Equipment B Furniture 0 10,000 10,000 10,000 0 0 10,000 10,000 10,000 0 TOTALS $339,302 $405,815 $422,349 $378,815 $398,860 3 -84 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Administrative Services / Court Services BUDGET SUMMARY: 101 -1930 Account 2110 provides funding for the staffing reflected under Personnel Data. • Account 2111 provides funding for overtime at special events only. Staff flexes their hours to eliminate overtime as ai result of Mayor's Court on Tuesday evenings. Account 2201 provides funding for staff training and conferences. • Account 2345 provides finding for services provided by the Delaware County Prosecutor's Office, the Franklin County Public Defender's Office and Union County Public Defender's Office. • Account 2349 includes funds for prisoner boarding and medical services at the Franklin County Jail, the City's share of the Franklin County Municipal Court's operational costs, Interpreter's fees, and fees for use of a full time Magistrate. • Account 2390 provides funding for witness fees and bank fees for accepting credit cards. • Account 2420 provides funding for specific supplies that are necessary to court operations such as court pockets, citations and criminal complaint forms. Adm /Court 3 -85 12/08/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Administrative Services / Court Services Performance Measures: 1. Percent of Juveniles Successfully Completing Diversion Program: This measure Is reflective of the percentage of juveniles who completed all of the required conditions of the diversion program and did not re -offend during the 6 months the case remained open. It Is also used as a benchmark to ensure that the City is providing the appropriate level of client-service. Percent of Juveniles who have Successfully Completed the Diversion Program 86% 94% 82% 80% 78% 76% 74% 72% 70% 68% 75% FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 5Year Ave. Adm /Court 3 -86 12/08/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Administrative Services / Records Management STATEMENT OF FUNCTIONS Records Management was established to maintain efficient methods for storage and retrieval of documents and to eliminate the unnecessary retention of obsolete records. As part of Records Management, a central storage facility was created to reduce the amount of prime office space being utilized by active and inactive records. Operated by Court Services, the central storage facility allows for active and inactive records to be examined, archived and /or scheduled for destruction in accordance with the procedures established in the Ohio Revised Code and standards accepted by the City of Dublin Records Commission. Records Management also supervises document imaging services. OBJECTIVES AND ACTIVITIES • To provide the highest level of quality service to our customers, both internal and external. • To continue to develop and implement Records Management policies to provide consistency in maintaining records for the City of Dublin. • To continue to micro-image permanent documents for archival and historical purposes. • To effectively administer a central storage facility for archival of active and inactive records and the scheduled destruction of obsolete records. • To assist all City work units in maintaining records in accordance with Ohio Revised Code and standards accepted by the City of Dublin Records Commission. • To assist with the City of Dublin's eco- friendly day by providing a company to shred residents' documents. PERSONNEL DATA 2014 2015 POSITION TITLE CURRENT NUMBER ADOPTED Records Management Technician TOTAL The Court Administrator allocates fifty percent (50 %) of their time to Records Management, and the Staff Assistant allocates twenty-five (25 %) of their time to Records Management. Adm /Records Mgmt 3 -87 12/08/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO General Fund Administrative Services Records Management 2013 2014 2014 2014 2015 55,000 Actual Budget Revised Budget Estimate Budget 0 310 100 500 2112 101 -1931 0 0 14,000 13,900 Personal Services 2110 Salaries/Wages 52,009 81,060 73,250 55,000 80,450 2111 Overtime Wages 36 0 310 100 500 2112 Other Wages 0 0 14,000 13,900 0 2120 Employee Benefits 20,461 24,000 24,000 24,000 28,175 72,506 105,060 111,560 93,000 109,125 Other Expenses 2201 Conference /Mileage 0 500 500 0 500 2349 Professional Services 36,351 40,000 50,000 30,000 30,000 2351 Maint. of Equipment 3,708 3,900 3,900 3,900 3,500 2390 Misc Contractual Service 4,982 6.000 6,000 6,000 6,000 2391 Memberships /Subscripti< 270 300 300 300 600 2410 Office Supplies 1,376 2,000 2,500 1,500 2,000 46,687 52,700 63,200 41,700 42,600 Capital Outlay 2520 Equipment & Furniture 31,700 0 0 0 0 31,700 TOTALS $150,893 0 $157,760 0 $174,760 0 $134,700 0 $151,725 3 -88 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Administrative Services / Records Management BUDGET SUMMARY 101 -1931 • Account 2110 provides funding for staffing allocations as provided under the Personnel Data -Notes and Adjustments section. • Account 2349 provides funding for the scanning of permanent records and frequently accessed records. • Account 2351 provides funding for maintenance contracts for software and two microfilm readers. • Account 2390 provides funding for off -site records storage for microfilmed originals and historical paper documents, and on -site records destruction. Adm /Records Mgmt 3 -89 12/08/14 2015 0PERJITING BUDGET - CITY OF DUBLIN, OHIO Administrative Services / Records Management Performance Measures: 1. Percent of Records Stored in City Storage Facility Destroyed as Scheduled This measure reflects the percentage of cubic foot boxes in storage at the Justice Center that are destroyed each year according to the City's records retention schedule. Retaining records beyond their retention date can create unnecessary storage issues as well as potential liability issues. Percentage of Records Stored in City Storage Facility Destroyed as Scheduled 1 1 1 1 luu "e 100% 80% 60% 40% 20% 0% FY 2010 Fy 2011 Fy 2012 FY 2013 FY 2014 *Only includes records stored in Justice Center, not those held by individual employees 2. Annual Records Requests Located in the Justice Center 178 180 145 136 160 140 120 100 80 60 40 20 0 2011 2012 2013 Adm /Records Mgmt 3 -90 12/08/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Administrative Services / Facilities The Facilities Work Unit is charged with protecting the City's investment in public buildings 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. OSIECTIVES AND ACTWME! • 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 perform citywide space needs evaluation, planning and design. • To reduce energy consumption in City facilities by Introducing best practices in conservation and installing efficient mechanical and electrical systems. PERSONNEL DATA 2014 2015 POSITION TITLE CURRENT NUMBER ADOPTED Facilities Manager 1 1 operations Administrator 1 1 Maintenance Crew Supervisor 2 2 Facilities System Specialist 1 1 Maintenance Worker 3 3 Custodians 6 6 Staff Assistant (1) 1 1 TOTAL is 15 PART - TIME /SEASONAL STAFF Seasonal Maintenance Worker 4 4 TOTAL 4 4 NOTES AND ADJUSTMENTS (1) All administrative staff positions are being reviewed by an outside human resources firm to determine if the City's pay ranges are comparable to the market. Facilities 3 -91 12/08/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO General Fund Administrative Services Facilities Management 2013 2014 2014 2014 2015 Actual Budget Revised Budget Estimate Budget 101 -1940 personal Services 2110 SalariesfWages 821,908 865,435 865,435 865,435 860,405 2111 Overtime Wages 18,429 25,000 25,000 25,000 25,000 2112 Other Wages 51,500 59,900 59.900 59.900 61.900 2113 Short Term Disability 3,883 0 0 0 0 2120 Employee Benefits 317,119 315,795 320,795 320,795 360,885 2140 Uniforms &Clothing 13,711 11.600 11,804 11,800 11,600 1,226,550 1,277,730 1,282,934 1,282,930 1,319,790 Other Expenses 2201 Conference /Mileage 2,141 7,100 7,100 3,500 10,350 2211 Meeting Expenses 172 250 250 250 250 2310 Utilities 409,101 430,000 488,194 430,000 465,000 2320 Communications 3,298 5,900 6,473 3,500 5,600 2330 Rents /Leases 3,512 4,000 4,000 4.000 4.000 2350 Maint. of Facilities 160,862 183,390 209,894 183,390 219,500 2$90 Misc Contractual Service 248,068 222,900 253,806 222,900 264,500 2391 Memberships /Subscriptic 681 820 820 820 820 2410 Office Supplies 2,306 3,000 3,555 3,000 3,000 2420 Operating Supplies 138,478 134,500 147,466 134,500 140,000 2440 Small Tools & Minor Equ 3,615 7,300 7,300 4,000 5,000 972,234 999,160 1,128,858 989.860 1,118,020 Capital Outlay 2520 Equipment & Furniture 2,478 48,500 48,500 48,500 115,000 2,478 48,500 48,500 48,500 115,000 TOTALS $2,201,262 $2,325,390 $2,460,292 $2,321,290 $2,552,810 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Administrative Services / Facilities BUDGET SUMMARY 101 -1940 • Account 2110 provides finding for full -time staffing reflected in the Personnel Data. A Maintenance Worker position was reallocated to a new Facilities System Specialist position in mid -2014. This position leads all maintenance work related to the City's Compressed Natural Gas fuel system and building HVAC systems. • Account2111 includes funding for overUme wages to providestaff coverage for maintenance projects, emergency call -ins and special events. • Account 2112 provides funding for Seasonal Maintenance Workers who maintain restrooms and shelters in the parks during the spring and summer. • Account 2201 provides funding forstaff training and professional development. An increase In funds is to provide specialized training to a new Operations Administrator and a new Crew Supervisor. • Account 2310 provides funding for electricity, natural gas and water and sewer charges for City facilities with the exception of the Community Recreation Center (charged to the DCRC facility account). • Account 2320 provides funding for postage for the Service Center mail meter and funds for express mail and courier 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. Additional funding is provided for maintenance of the Compressed Natural Gas fuel system and addildonal building security cameras. • Account 2390 includes funding for preventive maintenance contracts for mechanical systems throughout City-owned facilities, custodial quality control program and cleaning services for carpet, resilient flooring and windows. • Account 2420 includes ffunding for operating supplies to custodial and maintenance functions. • Account 2440 includes funding for maintenance tools and small custodial equipment. • Account 2520 includes funding for tables, chairs, desks, etc., for various City buildings. Facilities 3 -93 12/06/14 THIS PAGE LEFT BLANK INTENTIONALLY I of Dublin ty 3 -94 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Administrative Services / Volunteer Resources Volunteer Resources supports the achievement of meaningful, inclusive community engagement through innovative service opportunities that support and enhance City services and Dublin's quality of life. To provide a comprehensive, citywide volunteer program, to allow citizens an opportunity for service within their community. To continue to be recognized as a national model for engaging citizens in an effective community and government involvement with committed passionate community members and staff leadership. To operate under the following values: Belonging - Fostering a sense of community belonging. E ngaging - Engaging residents in city government to build relationships and leadership. Enriching - Enriching people's lives through service. Outstandina - Innovation and recognition. Learning - Emphasis on learn- and -serve programming, focusing on local government learning. Develogina - Building special connections with youth. Supporting - Developing fiscally responsible opportunities for enhancing City services and the community's quality of life. Connecting — In partnership with Economic Development and Events sponsorships, help to conned Dublin businesses to the community increasing their role of corporate citizenship /resident and potential long term commitment to Dublin. PERSONNEL DATA 2014 2015 POSITION TITLE CURRENT NUMBER ADOPTED Volunteer Administrator 1 1 Administrative Assistant (1) 1 1 TOTAL 2 2 PART -TIME /SEASONAL STAFF Seasonal Worker 0 1 Intern 1 1 TOTAL 1 2 NOTES AND ADJUSTMENTS (1) All administrative staff positions are being reviewed by an outside human resources firm to determine if the City's pay ranges are comparable to the market. Volunteer Resources 3 -95 12/08/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO General Fund Administrative Services Volunteer Resources 2013 2014 2014 2014 2015 Actual Budget Revised Budget Estimate Budget 101 -2010 Personal Services 2110 Salaries/Wages 123,035 129,190 129,190 129,190 130,310 2111 Overtime Wages 877 2,000 2,000 1,000 2,050 2112 Other Wages 5,222 8,800 8,800 7,000 37,100 2120 Employee Benefits 34,760 35,265 35,265 35,265 44,295 2140 Uniforms & Clothing 0 0 0 0 400 163,894 175,255 175,255 172,455 214,155 Other Expenses 2201 Conference/Mileage 1,924 2,500 2,500 2,500 3,000 2211 Meeting Expenses 474 2,500 2,500 500 2,500 2330 Rents /Leases 0 1,000 1,000 a 1,000 2349 Professional Services 1,786 3,000 3,000 1,800 3,500 2370 Advertising 0 800 800 800 800 2380 Printing & Reproductions 3,491 5,000 5.000 4,000 5,000 2391 Memberships /Subscriptir 347 500 500 500 500 2410 Office Supplies 824 1,400 1,599 1,000 1,700 2420 Operating Supplies 1,046 5,200 5,213 1,500 6,200 2812 Special Projects /Progran 13,543 16,000 16,000 15,000 16,000 23,435 37,900 38,112 27,600 40,200 TOTALS $187,329 $213,155 $213,367 $200,055 $254,355 B&Z8 2014 OPERATING BUDGET - CITY OF DUBLIN, OHIO Administrative Services / Volunteer Resources BUDGET SUMMARY 101 -2010 • Account 2110 provides funding for full -time staffing reflected in the Personnel Data. • Account 2111 provides overtime funding to supervise volunteer service projects. • Account 2112 provides funding for part-time and seasonal staff. • Account 2349 provides funding for necessary background checks for unsupervised volunteers, and specialized volunteer training such as CPR/First Aid. • Account 2380 provides funding for printing needs such as training manuals; signage and posters; identification badgers, cards and specialty papers; photography and miscellaneous printing /copying needs. • Account 2420 provides funding for operating supplies such as safety lights, protective gloves /goggles and first aid :supplies, as well as a request for a City of Dublin identification badge maker machine for on and offsite usage. • Account 2812 provides funding for citywide volunteer and corporate volunteer recognition presentations, programs and award items; teen service support; program support and promotion, and volunteer on -site event management needs. Volunteer Resources 3 -97 12/08/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Administrative Services / Volunteer Resources 1) Dollar Value of a Volunteer Hour City of Dublin Known City of Dublin volunteer hours r year average 43,000 National value: $22.55 per hr* $969,650 ($22.55 x 43,000 hrs) for Dublin OH State value: $21.40 per hr* $920,200 ($21.40 x 43,000 hrs) for Dublin OH *figures from The Independent Sector /Bureau of Labor Statistics Industry standard figures are used in the above table. Customarily, the field of volunteer administration utilizes the national figure of $22.55 per volunteer hour. The Independent Sector /Bureau of Labor Statistics updates the figures regularly based on national labor statistic research. 2) Percent of City Programs Utilizing Volunteer Services Of the 27 departments /divisions that make up the City of Dublin (based on the organization chart) there are currently 18 departments /divisions utilizing City volunteers. This represents 66% of the entire organization. 3) Percent of Volunteers Very Satisfied or Satisfied with their Overall Volunteer Experience who, based on their current experience, will continue to volunteer 2014 Volunteer Resources Survey Responses* 98% * Survey results as of September 2014 99% 100% ggmy 99% 98% 92% 96% 96% 95% 94% 93% 92% 91% 90% 2012 2013 2014 Volunteer Resources 3 -98 12/08/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Public Service / Street and Utilities Operations STATEMENT OF FUNCTIONS Streets and Utilities is the direct responsibility of the Director of Street & Utilities Operations, who reports to the Director of Public Service. Minor repairs and maintenance to the City's streets are charged to this program as is snow plowing and street salting. Guardrail repair /replacement (as a result of accidents), street signs, pavement markings, and support to special events. OBJECTIVES AND ACTIVITIES • Actively pursue cost comparisons 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 streets five times per year to enhance the neighborhoods and construction areas. • Plan, coordinate, and execute involvement with special events activities in a professional and economical manner. • Continued inspection procedure for catch basins, manholes, guardrails, vegetation control, trash pick -up and pavement conditions. • To provide well - maintained streets that are clearly signed and marked. PERSONNEL DATA 2014 2015 POSITION TITLE CURRENT NUMBER ADOPTED Director, Street & Utilities Operations (1) 1 1 Operations Administrator (2) 1 0 Maintenance Crew Supervisor (3) 3 3 Maintenance Worker (4 & 5) 12 16 Administrative Assistant (7) 1 1 Office Assistant II (6) (7) 1 0 Office Assistant I (7) 1 1 TOTAL 20 22 PART - TIME /SEASONAL STAFF Seasonal Maintenance Worker 19 1Q TOTAL 10 10 NOTES AND ADJUSTMENTS (1) The Director's wages are allocated fifty percent (50 %) to this budget, twenty-five percent (25 %) to Solid Waste (101) and twenty-five percent (25 %) to the Sewer Fund (620). Additionally, forty -five (45%) of the Operations Administrator position (reflected in the Sewer Fund) is allocated to this budget. (2) The Operations Administrator position is reallocated in the Public Service Department. (3) The Maintenance Crew Supervisors are allocated to multiple budgets, including the Street & Utilities Operations Fund, Solid Waste, and the Water and Sewer Funds. (4) In the 2014 Street & Utilities Operations budget it was approved for two full -time Streets & Utilities maintenance worker positions. One of the positions remains vacant while the other position has been removed and the position reclassified to a Land Acquisition & Utilities Manager under the Department of Public Service reporting to the Director. This action was authorized by Ordinance 46-14. (5) The Maintenance Worker positions from Engineering /Sign Shop are now allocated In the Street & Utilities Operations Work Unit. (6) The Office Assistant II position is reassigned to the Engineering Work Unit. (7) All administrative staff positions are being reviewed by an outside human resources firm to determine if the City's pay ranges are comparable to the market. Street Mtc 4 -1 12/0814 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Street Maint & Repair Public Service Street and Utilities 2013 2014 2014 2014 2015 Actual Budget Revised Budget Estimate Budget 210 -1320 Personal Services 2110 SalariesfWages 1,061,999 1,301,050 1,284,050 1,150,000 1,352,930 2111 Overtime Wages 139,725 93,700 200,200 200,000 120,000 2112 Other Wages 178,320 200,140 200,140 200,140 200,000 2113 Short Term Disability 34,554 0 0 0 0 2120 Employee Benefits 469,804 514,935 529,927 514,935 590,785 2140 Uniforms & Clothing 17,097 18,365 18,365 18,365 23,745 1,901,499 2,128,190 2,232,682 2,083,440 2,287,460 Other Expenses 2201 Conferences /Mileage 8,809 9,650 12,150 9,650 24,730 2302 Repair Services 4,220 6,500 15,035 15,000 6,500 2320 Communications 0 0 0 0 100 2330 Rents/Leases 3,818 5,800 5,800 5,800 5,800 2349 Other Professional Sery 55,840 102,000 110,551 90,000 9,000 2351 Maint. of Equipment 645 1,000 1,000 1,000 3,000 2390 Contractual Services 0 0 0 0 87,500 2391 Memberships /Subscriptic 558 705 705 600 1,350 2410 Once Supplies 4,654 6,400 7,934 5,000 6,400 2420 Operating Supplies 33,554 66,500 69,100 66,500 66,500 2422 Street Salt 376,208 457,480 783,374 783,370 754,880 2428 Special Events 1,945 3,000 3,000 2,000 3,000 2440 Small Tools & Minor Equ 9,449 12,700 12,700 8,000 13,300 2441 Signs 0 0 0 0 180,000 2910 Refunds 0 0 0 0 0 499,700 671,735 1,021,349 986,920 1,162,060 Capital Outlay 2520 Equipment & Furniture 623 3,000 3,000 3,000 1,500 623 3,000 3,000 3,000 1,500 TOTALS $2,401,822 $2,802,925 $3,257,031 $3,073,360 $3,451,020 4 -2 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Public Service / Street and Utilities Operations BUDGET SUMMARY 210 -1320 • Account 2110 provides funding for the staffing reflected in the Personnel Data and Notes and Adjustments. • Account 2112 includes funding for seasonal staff. • Account 2201 includes funding for training in the following areas: OSHA, vector control, equipment operation (forklift), LTAP Training Courses. The increase in this account reflects the addition of a work zone training course for field staff for 2015. • Account 2302 provides funding for mailbox repairs, and other emergency street and drainage repairs. • Account 2330 includes funding for equipment rentals necessary in operations. • Account 2349 includes funding for accreditation costs (see account 2349 for further information). • Account 2390 provides funding for contracted street sweeping, storm sewer contingency and the repairs of guardrails due to accidents. In prior years these items were budgeted under account 2349. These items are now budgeted in the Contractual Services line item to better reflect the type of expenditure. • Account 2391 includes funding for memberships in the American Public Works Association and the Ohio Certified Public Manager's Association. • Account 2420 Includes funding for operating supplies such as cold mix, hot mix, gravel, crack sealing materials, curb and catch basin repair supplies and construction materials. • Account 2422 provides funding for the City's annual purchase of street salt; the budget is based on the purchase of approximately 4,000 tons of salt at $70.22 per ton (ODOT), and 2,000 tons @ $112.50 per tons (SWOP4G), plus $4.00 per ton piling fee, 2,000 tons of enhanced salt at $100.00 per ton, and funding for calcium chloride and salt brine. The price for salt has significantly increased for winter 2014/2015 compared to prices for 2013/2014 which was; salt at $49.22 per ton, and enhanced salt at $60.83 per ton. • Account 2440 includes funding for traffic control signage, small power tools and hand tools. • Account 2441 provides funding for materials and supplies for the City's sign shop. This also includes materials and supplies: for the HP Latex Printer. • Account 2520 provides funding for miscellaneous office furniture. Street Mtc 4 -3 12/08/14 THIS PAGE LEFT BLANK INTENTIONALLY City of Dublin 4 -4 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Public Service / Engineering / Transportation Signals and Street Lights STATEMENT OF FUNCTION This program is responsible for installing, repairing, and maintaining all traffic and traffic control signs within the public right -of -way, and maintaining all pavement markings such as crosswalk lines, stop bars, center lines and school zone markings. Also included within this budget is emergency warning signal maintenance, maintenance of school zones, and pedestrian crossings. . To provide well - maintained electrical assets for public health and safety. PERSONNEL DATA 2014 2015 POSITION TITLE CURRENT NUMBER ADOPTED Maintenance Worker 4_ 0 TOTAL Personnel from the Sign Shop have been reassigned to the Street & Utilities Operations Work Unit. Expenses reflected in this account is for work completed by the Electrical Crew. The Electrical Crew's positions are reflected in the Engineering Work Unit. Pub Serv/Engineering 4 -5 12/08/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Street Malnt & Repair Public Service Engineering 2013 2014 2014 2014 2015 Actual Budget Revised Budget Estimate Budget 210 -1330 Personal Services 2110 SalarieslWages 224,245 246,350 246,350 246,350 0 2111 Overtime Wages 13,201 11,000 11,000 11,900 0 2120 Employee Benefits 81,096 85,175 85,175 85,175 0 2140 Uniforms & Clothing 3,520 4,250 4,499 4, 250 0 322,062 346,775 347,024 346,775 0 Other Expenses 2201 Conferences /Mileage 700 800 800 800 0 2310 Utilities 22,013 26,000 30,427 25,000 28,000 2349 Other Professional Sery 66,220 125,000 183,464 125,000 125,000 2351 Maint of Equipment 250 2,000 2,000 1,200 1,000 2420 Operating Supplies 511 5,000 5,000 2,000 2,500 2430 Repair & Maintenance 80,040 190,000 190,000 95,000 190,000 2440 Small Tools & Minor Equ 2,075 7,000 7,000 3,000 3,500 2441 Signs 106,201 135,000 135,000 110,000 0 278,010 490,800 553,691 362,000 350,000 Capital Outlay 2520 Equipment & Furniture 11,365 25,000 28,986 20,000 0 11,365 25,000 28,986 20,000 0 TOTALS $611,437 $862,575 $929,701 $728,775 $350,000 4 -6 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Public Service / Engineering / Transportation Signals and Street Lights BUDGET SUMMARY 210 -1330 • Account 2310 provides funding for utilities for operation of traffic signals. • Account 2349 provides funding for contracted long -line and short -line pavement marking services. • Account 2430 provides funding for signal head replacements, router for remote communications with traffic signals, and other traffic signal repair and maintenance. Note: Personnel from the Sign Shop have been reassigned to the Street& Utilities Operations Work Unit. Expenses reNected in this accountis for wank completed by the Electrical Crew. the Electrical Crews positions are reflected in the Engineering Work Unit. Pub Serv/Engineering 4-7 12/08/14 THIS PAGE LEFT BLANK INTENTIONALLY I of Dublin y 4 -8 2015 OPERATI146 BUDGET - CITY OF DUBLIN, OHIO Public Service /'Engineering / Highway Maintenance This program is identical to the street maintenance program as outlined in the street maintenance section, except this covers work perlformed on the various state highways located within the City. The monies utilized for this section Eire from the State Highway Maintenance Improvements Fund which is generated by motor vehicle registration fees and gasoline tax revenues, and can only be spent for this limited purpose. NOTES AND ADJUSTMENTS There are no personnel assigned to Highway Maintenance. Pub Sery / Engineering / Highway 4 -9 12/08/14 2015 OPERATING BUDGET- CITY OF DUBLIN, OHIO State Highway Public Service 2013 2014 2014 2014 2015 Engineering Actual Budget Revised Budget Estimate Budget 211 -1330 Other Expenses 2310 Utilities 22,013 25,750 30,177 25,750 22,000 Capital Outlay 2550 Street Maint Projects 0 805,000 2,187,000 2,186,000 0 0 805,000 2,187,000 2,186,000 0 TOTALS 130,130 1830,750 $2,267,181 $2,261, $ 22,000 211 -0314 Capital Outlay 2790 Transfers $0 $0 $0 $0 $25,000 410 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Public Service / Engineering / Highway Maintenance 211 -0314 . Account 2790 provides funding for necessary transfers. 211 -1330 • Account 2310 provides funding for the cost of utilities related to the operation of traffic signals that are located on State highways. Pub Sery / Engineering / Highway 4 -11 12/08/14 THIS PAGE LEFT BLANK INTENTIONALLY 1 City of Dublin 4 -12 2015 OPERATIING BUDGET - CITY OF DUBLIN, OHIO Public Service / Cemetery Maintenance STATEMENT OF FUNCTIONS The City of Dublin recognizes Its' responsibility to provide the proper grounds for its permanent residents by striving to protect and enhance its active and historical cemeteries. Cemetery Maintenance facilitates the burial process with the greatest of respect and ensures proper care of these sacred grounds by adherence to the highest of maintenance standards. OBJECTIVES AND ACTIVITIES • To provide proper burial grounds that reflect Dublin's high standards and to ensure a most respectful burial process. PERSONNEL DATA 2014 2015 POSITION TITLE CURRENT NUMBER ADOPTED Maintenance Worker 1 1 TOTAL 1 1 PART - TIME /SEASONAL STAFF Seasonal Maintenance Worker 2 2 TOTAL 2 2 NOTES AND ADJUSTMENTS Cemetery 4 -13 12/08/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Cemetery Public Service Cemetery Maintenance 2013 2014 2014 2014 2015 62,310 Actual Budget Revised Budget Estimate Budget 5,000 5,550 5,500 5,000 2112 212 -1621 26,286 28,320 28,320 28,320 Personal Services 2110 Salaries[Wages 61,776 62,310 62,335 62,310 64,465 2111 Overtime Wages 1,235 5,000 5,550 5,500 5,000 2112 Other Wages 26,286 28,320 28,320 28,320 28,320 2120 Employee Benefits 27,304 29,895 31,420 31,420 35,080 2140 Uniforms & Clothing 450 2,100 2,100 1,000 2,125 117,051 127,625 129,725 126,550 134,990 Other Expenses 2201 Conferences /Mileage 53 1,000 1,000 200 1,000 2310 Utilities 205 930 1,325 700 950 2349 Other Professional Sery 1,000 1,000 1.000 0 1,000 2351 Maint. of Equipment 737 1,500 1,500 500 500 2380 Printing and Reproductio 49 500 500 500 500 2390 Contractual Services 2,354 6,750 6,750 2,000 11,000 2410 Office Supplies 257 300 300 300 300 2430 Repair & Maintenance 6,000 6,200 9,372 2,500 6,800 10,655 18,180 21,747 6,700 22,050 Capital Outlay 2510 Land & Land Improveme 10,035 2520 Equipment & Furniture 0 64,500 0 91,975 0 91,975 0 12,750 3,200 10,035 64,500 91,975 91,975 15,950 TOTALS $137,741 $210,305 $243,447 $227,225 $172,990 4.14 2015 OPERATIING BUDGET - CITY OF DUBLIN, OHIO Public Service / Cemetery Maintenance BUDGET SUMMARY 212 -1621 • Account 2110 provides funding for full -time staff allocated to this budget as reflected in the Personnel Data. • Account 2112 provides funding for seasonal staff wages. • Account 2201 provides funding for equipment safety training as needed. • Account 2310 provides funding for electricity and water. • Account 2351 provides funding for the repair and maintenance of mower, trimmers and other miscellaneous equipment used for cemetery maintenance. • Account 2390 provides funding for the transaction expenses related to the acceptance of Visa /MasterCard and vault oompany services. It also includes funds for cemetery arborist work niche engraving fees. Fees for niche engraving will be recovered through fee collection. • Account 2430 includes funding for footers for monuments, grass seed, concrete, topsoil, and fertilizers. It also includes $2,000 for the aggregates to top dress the Main Cemetery's gravel drive. • Account 2510 includes fundiing for fence and stone wall work, headstone refurbishing, annuals /perennials, tree planting replacements and mulch. • Account 2520 includes a tombstone grapple device. Cemetery 4-15 12/08/14 THIS PAGE LEFT BLANK INTENTIONALLY 1 Cityof Dublin 4 -16 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Recreation Services STATEMENT OF FUNCTIONS Dublin Recreation Services is responsible for delivering diverse quality programs and services that promote active lifestyles, learning and the arts that will enhance the quality of life throughout the community. • To provide proactive management, proficiency, and efficiency to all Recreation Services functions. • To provide safe quality leisure time activities and opportunities. • To promote active lifestyles and participation in recreation programs through comprehensive marketing strategies. • To maximize accessibility for all citizens of Dublin. • To provide the highest quality service to the community. PERSONNEL DATA 2014 2015 POSITION TITLE CURRENT NUMBER ADOPTED Director, Recreation Service 1 1 Recreation Services Administrator 1 1 Recreation Program Supervisor 4 4 Recreation Program Coordinator 1 1 TOTAL 7 (1) 7 (1) PART -TIME /SEASONAL STAFF Front Desk 3.25 3.25 Intern 3 3 Open Gym & Sports Programs 3 3 Special Events .25 .25 Pre - School / Youth Camps (2) 15.5 15.5 Pre - School / Youth Programs .50 .50 Teen Camps 3.25 3.25 Teen Programs / Lounge 1.75 1.75 Adult Programs .25 1.0 Senior Programs / Program Assistants .75 .75 Special Needs 1 1 TOTAL 32.5 FTE 33.25 FTE (1) The full -time positions are allocated between this budget, the Dublin Community Recreation Center budget, and the Swimming Pool budget. (2) Increase to the FfE's allocated for (part-time staffing for additional Adult Program Specialist position to implement new adult programming plans. Recreation 4 -17 12/08/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Recreation Office of City Manager SalanesfWages 568,562 589,470 589,505 Recreation Services 2013 2014 2014 2014 2015 3.000 Actual Budget Revised Budget Estimate Budget 213 -1630 Personal Services 2110 SalanesfWages 568,562 589,470 589,505 589,470 604,765 2111 Overtime Wages 3,077 3.000 3,550 3,500 3,000 2112 Other Wages 526,776 550,000 550,000 550,000 594,000 2113 Short Term Disability 8,765 0 6,515 6,500 0 2120 Employee Benefits 286,796 285,495 306,754 285,495 335,285 2140 Uniforms & Clothing 8,186 12,450 12,450 12,450 13,950 1,402,162 1,440,415 1,468,774 1,447,415 1,551,000 Other Expenses 2201 Conferences /Mileage 4,503 7,060 7,060 7,060 7,060 2320 Communications 1,580 9,060 9,060 3,000 9,055 2330 Rents /Leases 90,536 135,845 145,400 120,000 142,925 2349 Other Professional Sery 307,105 324,650 349,611 324,650 371,835 2351 Maint. of Equipment 0 1,000 1,000 0 1,000 2370 Advertising 0 850 1,350 0 845 2380 Printing & Reproductions 1,314 32,500 45,859 45,000 32,500 2390 Misc Contractual Services 37,156 36,000 36,000 36,000 36,000 2391 Memberships /Subscriptions 2,972 4,410 4,410 3,000 2,645 2410 Office Supplies 4,696 14,160 16,572 12,000 14,160 2420 Operating Supplies 51,007 77,505 77,395 70,000 75,005 2423 Concessions 0 0 0 0 0 2442 Sports Equipment 10,077 11,000 11,299 11,000 12,150 2840 Special Events 775 800 1,010 1,000 30,800 2841 Sr. Citizens Activities 27,096 28,655 30,455 28,655 28,655 2842 Sports Leagues 47,536 56,440 62,963 50,000 56,635 2910 Refunds 47,174 60,000 60,000 60,000 60,000 633,527 799,935 859,444 771,365 881,270 Capital Outlay 2520 Equipment& Furniture 1,732 2,000 12,000 12,000 1,000 1,732 2,000 12,000 12,000 1,000 TOTALS $2,037,421 $2,242,350 $2,340,218 $2,230,780 $2,433,270 4 -18 2015 OPERATI14G BUDGET - CITY OF DUBLIN, OHIO Recreation Services 213 -1630 • Account 2110 provides funding for full -time staffing reflected in the Personnel Data and the Notes and Adjustments. • Account 2112 provides an increaise in funding for part-time and seasonal staff wages for potential camp program and additional part-time Adult Program Specialist position to implement new adult programming plan. • Account 2320 provides funding for paper and ink for plotter, senior newsletter, and postage. • Account 2330 provides funding for rental of camp facilities from Dublin City Schools, passenger bus rentals for senior programs„ and mail and copy machine rentals. • Account 2349 includes an increase for anticipated increase in costs for planned field trips for summer camps, proposed new adult programming and additional senior fitness programs. All additional costs will be offset by additional revenue through fees collected. • Account 2380 includes funding for the Healthy Brochure (split between this budget and the Community Recreation Center budget) and will include pages for the Dublin Schools community education programs as part of the partnership between the City and Dublin Schools. • Account 2390 provides funding Ifor fees to accept credit cards (allocated 50/50 split between this budget and the DCRC budget). • Account 2420 provides funding for supplies for summer camp programs, special needs programs, teen programs, adult and youth programs. • Account 2840 includes Increased funding for new /additional Healthy Dublin programming. • Account 2841 provides funding for senior citizens activities and programming. • Account 2842 includes funding for league officials, and for the revenue split with Dublin City Schools for use of tennis courts for tennis league. • Account 2520 includes funding for replacements of lounge furniture. Recreation 4 -19 12/08/14 THIS PAGE LEFT BLANK INTENTIONALLY 1 City of Dublin 4 -20 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Community Recreation Center 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. OB3ECTIVES AND ACTIVITIE • 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 2014 2015 POSITION TITLE CURRENT NUMBER ADOPTED Recreation Service Administrator 3 3 Recreation Program Supervisor 3 3 Membership Services Supervisor 1 1 Recreation Operations Supervisor 1 1 Theater Supervisor 1 1 Recreation Program Coordinator 3 3 Recreation Operations Specialist 2 2 Administrative Assistant (2) 1 1 TOTAL 15 (1) 15 (1) PART - TIME /SEASONAL STAFF Reservation Facility Workers (3:) 3 3.6 Fitness /Wellness 10 10 Aquatics 20 20 Babysitters 5.5 5.5 Wee Folk Room Front Desk 1.5 1.5 Head Front Desk 6 6 Theater Staff (3) 1 1.2 Manager on Duty 1 1 TOTAL 48 FTE 48.8 FIE A Wellness Coordinator position its allocated twenty-five percent (25 %) to this budget and seventy-five percent (75 %) to the Employee Benefits Self Insurance Fund. (1) The full -time positions are allocated between this budget, the Recreation Programs budget, and the Dublin Municipal Pool's ibudget. (2) All administrative staff positions are being reviewed by an outside human resources firm to determine if the City's pay range's are comparable to the market. (3) Additional part-time staff for reservations /rentals and for the Abbey Theater for additional stage manager hours for planned productions. DCRC 4-21 12/08/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Recreation Office of City Manager Community Recreation Ctr 2013 2014 2014 2014 2015 Actual Budget Revised Budget Estimate Budget 213 -1631 Personal Services 2110 Salaries/Wages 649,374 719,575 719,645 719,575 715,560 2111 Overtime Wages 5,708 4,500 6,050 6,000 4,500 2112 Other Wages 1.234,735 1,228,915 1,228,915 1228,915 1,243,175 2113 Short Term Disability 9,616 0 4,130 4,100 0 2120 Employee Benefits 439,281 499,360 503,377 500,000 478,700 2140 Uniforms & Clothing 7,228 7,830 8,665 8,100 8,145 2,345,942 2,460,180 2,470.782 2,466,690 2,450,080 Other Expenses 2201 Conferences /Mileage 22,319 37,680 43,177 37,000 31,710 2310 Utilities 536,150 500,000 577,807 520,000 640,450 2320 Communications 7 12.200 12,400 2,500 12,200 2330 Rents/Leases 6,025 11.300 13,273 11,300 11,300 2349 Other Professional Sery 199.872 236.015 286,342 215,000 205,155 2351 Maint. of Equipment 635 6,000 7,500 2,500 6,000 2370 Advertising 11,262 15,000 17,180 13,000 15,000 2380 Printing & Reproductions 48,702 39,000 39,240 39,240 39,000 2390 Misc Contractual Services 44,153 42,800 43,879 42,800 42,800 2391 Memberships /Subscriptions 3,803 4,615 4,615 4,615 4,490 2410 Office Supplies 10,069 20,000 23,283 14,000 20,000 2420 Operating Supplies 19,322 31,110 35,193 28,000 40,120 2425 Merchandise for resale 3,341 3,000 4,050 3,100 3,000 2426 Program Supplies 35,506 44,105 56,920 44,105 45,005 2430 Repair & Maintenance 34,188 49,750 54,684 40,000 65,760 2440 Small Tools & Minor Equip 310 2,250 2,250 1,000 2,250 2442 Sports Equipment 50,789 81,325 105,215 80,000 104,500 2910 Refunds 35,188 40,000 40,000 40,000 40,000 1,061,641 1,176,150 1,367,008 1,138,160 1,228,740 Capital Outlay 2520 Equipment & Furniture 9,094 71,450 85,513 73,000 59,200 9,094 71,450 85,513 73,000 59,200 TOTALS $3,416,677 $3,707,780 $3,923,303 $3,677,850 $3,738,020 4-22 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Community Recreation Center BUDGET SUMMARY 213 -1631 • Account 2110 provides funding for full -time staffing as reflected in the Personnel Data and the Notes and Adjustments. • Account 2112 includes an increase to fund additional staffing needs for operation and reservation /rentals, and additional part-time staff for the Abbey Theater. Much of the additional funding requests will be recovered through anticipated additional revenue. • Account 2201 includes funding for staff continuing education /conferences, lifeguard certifications and swim tear coach travel for anticipated swim meets. • Account 2330 includes funding for rental of a postage machine and copier and reflects an increase for the rental of a 50 meter pool for the Community Swim Team. • Account 2349 includes a reduction in funding due to payment for USA Swimming fees and all meet fees being paid directly through the swim team booster organization. • Account 2380 includes funding for the Healthy Brochure (split between this budget and the Community Recreation Center budget) and will include additional pages for the Dublin Schools community education programs as part of the partnership between the City and Dublin Schools. • Account 2390 provides funding for cable for the DCRC and fees for accepting credit cards (allocated 50/50 split between this budget and the DCRC budget). • Account 2420 provides funding for operating supplies such as pool chlorine, first aid supplies, and theater operating supplies. Includes additional funding for replacement of outdated AED units. • Account 2426 provides funding for program supplies such as arts and crafts supplies, aquatic participant certificates, birthday party package supplies, and various training manuals. • Account 2430 includes additional funding for repairs and preventive maintenance for the Colorado Timing System in the competition pool. • Account 2442 provides funding to replace heavily used Fitness equipment, per the rotation schedule of equipment. All equipment being replaced will be placed into service at other employee fitness rooms and /or posted online for resale through GovDeals. • Account 2520 includes funding for security cameras, patio umbrellas, miscellaneous lobby enhancements, and replacement chairs and tables. DCRC 4 -23 12/08/14 THIS PAGiE LEFT BLANK INTENTIONALLY 1 City of Dublin 4 -24 2015 OPERA7714G BUDGET - CITY OF DUBLIN, OHIO Administrative Services /Community Recreation Center — Facilities STATEMENT OF FUNCTIONS The Facilities Work Unit is charged with protecting the City's investment in the Community Recreation Center (DCRC) by ensuring that both the appearance and functions are preserved. This is accomplished by adhering to proper preventive maintenance programs, performing repairs in a professional manner and as quickly as possible, maintaining a safe and clean environment for building occupants and visitors, and by seeking the most efficient utilization of space and energy resources. OBJECTIVES AND ACTIVITIES • To establish and implement a proactive preventive maintenance program. • To perform regular inspections of facilities and equipment. • To provide custodial services, utilizing green cleaning practices 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 2014 2015 POSITION TITLE CURRENT NUMBER ADOPTED Maintenance Crew Supervisor 1 1 Maintenance Worker 3 3 Custodians (1) 6 a TOTAL 10 9 NOTES AND ADJUSTMENTS (1) A Custodial Worker position that: became vacant due to retirement is eliminated, and contract custodial services is expanded. Adm /Rec Fac 4-25 12/08/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Recreation Administrative Services Facilities Management 2013 2014 2014 2014 2015 488,525 Actual Budget Revised Budget Estimate Budget 213 -1940 13,000 2120 Employee Benefits 212,955 254,035 Personal Services 2110 Salaries /Wages 513,159 541,235 541,435 541,235 488,525 2111 Overtime Wages 10,001 13,000 13,000 13,000 13,000 2120 Employee Benefits 212,955 254,035 254,221 254,035 263,980 2140 Uniforms & Clothing 8,939 8,000 9,000 8,500 7,200 745,054 816,270 817,656 816,770 772,705 Other Expenses 2201 Conferences /Mileage 95 1,700 1,700 100 1,600 2211 Meeting Expenses 0 350 350 0 350 2330 Rents /Leases 0 1,500 1,500 1,500 1,500 2350 Maint. of Equipment 65,395 79,750 87,917 79,750 87,200 2390 Misc Contractual Service 235,595 288,100 313,055 250,000 366,100 2420 Operating Supplies 68,245 95,000 108,476 95,000 95,000 2440 Small Tools & Minor Equ 993 1,800 1,800 11800 1,800 370,323 468,200 514,798 428,150 553,550 Capital Outlay 2520 Equipment & Furniture 1,353 0 30,507 30,000 0 2530 Bldgs. & Other Structure: 292,889 444,000 590,678 444,000 410, 000 294,242 444,000 621,185 474,000 410,000 TOTALS $1,409,619 $1,728,470 $1,953,639 $1,718,920 $1,736,255 4-26 2015 OPERATIING BUDGET - CITY OF DUBLIN, OHIO Administrative Services /Community Recreation Center — Facilities BUDGET SUMMARY 213 -1940 • Account 2110 provides funding for full -time staffing as reflected in the Personnel Data. • 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 seasonal staff wages. • Account 2350 includes funding for ongoing general maintenance and repair of the Community Recreation Center (DCRC) as well as HVAC and related equipment repairs. • Account 2390 includes funding for preventive maintenance services, technical maintenance services, duct work cleaning, drain cleaning, custodial quality control inspections and expanded contract cleaning :services. • Account 2420 provides fundiing for custodial supplies, light bulbs, filters, paints and other miscellaneous supplies to maintain the facility. • Account 2440 provides funding for small hand tools. • Account 2530 provides funding to for a number of capital improvement projects including a Geothermal system to provide cooling for most of the facility. Adm /Rec Fac 4 -27 12/08/14 THIS PAGE LEFT BLANK INTENTIONALLY 1 City of Dublin 4 -28 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO (Dublin Municipal Pools STATEMENT OF FUNCTIONS The Dublin North and South Community Pools are seasonal operations which provide the community diverse aquatic related recreation opportunities. Pool facilities include a lap pool, leisure play pool, tot pool, waterslides, diving boards and well, concession stand, and a water play /spray area. The operation of the Ballantrae Spray Park was added to the Dublin Municipal Pool Budget in 2012. OBJECTIVES AND ACTIVITIES • To offer open recreational swim times for general public use. • To offer a comprehensive outdoor aquatics program including swim lessons for all ages, a local recreational swim team program for school age youth, and water exercise classes. • To provide continuing education and extensive safety training for all pool staff. • To increase open recreation opportunities and incorporate community based activities. • To operate swimming facilities that meet, or exceed all state health and safety requirements. PERSONNEL DATA 2014 2015 POSITION TITLE CURRENT NUMBER ADOPTED PART - TIME /SEASONAL ST / %FF Pool Manager 4.5 4.5 Concession Manager .75 .75 Assistant Concession Manager 2.75 2.75 Pool Lifeguard 39.5 39.5 Desk Staff /Concession Staff 13.75 13.75 Swim Team Coaches 3.75 3.75 Swim Instructors .25 .25 TOTAL 65.25 FTE 65.25FTE *FTE -full -time equivalent hours rounded to the nearest quarter NOTES AND ADJUSTMENTS A portion of full -time staffing costs are allocated to this budget: Director of Recreation is five percent (5 %), Recreation Program Coordinator is five percent (5 %), Recreation Services Administrator is thirty percent (30 %), Recreation Program Supervisor is thirty percent (30 %), and Recreation Program Coordinator is thirty percent (30 %). Pool 4-29 12/08/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO fml Office of City Manager Recreation Services 2013 2014 2014 2014 2015 0 0 Actual Budget Revised Budget Estimate Budget 215 -1630 18.500 18,500 61,750 Personal Services 2110 Salaries/Wages 54,233 76,095 75,995 55,000 60,650 2111 Overtime Wages 1,253 500 600 600 500 2112 Other Wages 364,430 407,270 407,270 407,270 440.360 2113 Short Term Disability 1,142 0 0 0 0 2120 Employee Benefits 76,894 85,610 85,610 85,610 93,940 2140 Uniforms & Clothing 10,059 10,000 10,000 10,000 10,000 508,011 579,475 579,475 558,480 605,450 Other Expenses 2201 Conferences/Mileage 450 980 980 980 980 2310 Utilities 142,440 158,000 177,615 145,000 159,580 2320 Communications 0 200 200 200 200 2349 Other Professional Sam 709 730 1,005 1,000 810 2390 Misc Contractual Services 4,623 4,400 4,400 4,400 4,400 2391 Memberships /Subscriptions 0 1,200 1,200 1,200 1,350 2410 Office Supplies 0 1,000 1,000 100 1,000 2420 Operating Supplies 2.766 6,000 7,073 6,000 6,000 2423 Concessions 42,532 50,000 61,813 50,000 50,000 2424 Pool Supplies /Chemicals 13,289 21,500 30,811 16,000 21,500 2426 Program Supplies 735 3,050 3,050 1,500 2,900 2430 Repair & Maintenance 10,872 56,000 67,053 40,000 60,500 2910 Refunds 80 1,500 1,500 500 1,500 218.496 304,560 357,700 266,880 310,720 Capital Outlay 2520 Equipment& Fumlture 28,215 18,500 18,500 18,500 24,250 2530 Bldgs. & Other Structure: 0 0 0 0 37,500 28,215 18,500 18.500 18,500 61,750 TOTALS $754,722 $902,535 $955,675 $843,860 $977,920 4-30 2015 OPERA71NG BUDGET - CITY OF DUBLIN, OHIO Dublin Municipal Pools BUDGET SUMMARY 215 -1630 • Account 2110 provides funding for full -time staff allocated to this budget as reflected in the Notes and Adjustments. • Account 2112 provides funding for seasonal staff wages based on pool operating schedules and analysis of spending trends. • Account 2310 provides for utilities for the outdoor municipal pool facilities. • Account 2391 includes funding for the N.E.W. Swim League fees for the Dolphins Swim Team program. • Account 2423 provides funding for supplies to stock the concession stands at the pool facilities. Expenses for supplies are offset by revenues generated. • Account 2424 provides funcling for chlorine and CO2 and reflects no change in funding due to spending trend analyses. • Account 2430 includes an increase in funding for North Pool slide tower painting, canopy replacement and diving board tower painting. • Account 2520 includes funding for new chaise lounge chairs, new portable ADA pool lift chair for DCPN and AED replacements. Pool 4 -31 12/08/14 THIS PAGE LEFT BLANK INTENTIONALLY City of Dublin 4 -32 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Events Administration STATEMENT OF FUNCTIONS Hotel/ Motel Tax Fund 75% of the hotel /motel tax revenues are credited to Hotel /Motel Tax Fund in accordance with City Ordinance No. 133 -87 and the Ohio Revised Code. The remaining 25% is distributed to the Dublin Convention and Visitors Bureau (DCVB). From the Hotel /Motel Tax Fund, the City allocates approximately 25% of the total revenue to the Dublin Arts Council (DAC), upto a maximum as specified in a lease agreement executed for the DAC's use of a City-owned facility. Funds may be distributed to other organizations through City Council review of submitted hotel /motel tax grant applications. Events Administration City- sponsored events are approved through the regular budget process. For 2015, these include the St. Patrick's Day Parade, Independence Day Celebration, Dublin Irish Festival (DIF) and Spooktacular. Events Administration 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. OBJECTIVES AND ACTIVITIES • TO plan, implement, and manage city- sponsored festivals, events and parades in a professional and fiscally responsible manner. • To help community events adhere to safety and city ordinances and policies by providing a one - stop shop for event approval • To ensure that City Council's goals of fostering community pride and spirit by creating events and encourag ing community participation are achieved. • To establsh, develop, and cultivate effective relations among the City, community organizations and schools involved in special events. • 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 increase overnight stay in Dublin hotels. • To cultivate relationships with community organizations by providing fundraising opportunities in support of community initiatives. • 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 event 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. PERSONNEL DATA 2014 2015 POSITION TITLE CURRENT NUMBER ADOPTED Event Manager 1 1 Event Administrator 2 2 Event Coordinator 1 1 Staff Assistant (1) 2 2 TOTAL 6 6 PART - TIME /SEASONAL STAFF Event Assistants, year -round 2 2 Office Assistant I - summer 1 1 Summer Event Support 4_ TOTAL 7 B NOTES AND ADJUSTMENTS (1) All administrative staff positions are being reviewed by an outside human resources firm to determine if the City's pay ranges are comparable to the market. Events Admin 4 -33 12/08/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Hotel /Motel Tax Office of City Manger 2013 2014 2014 2014 2015 Events Administration Actual Budget Revised Budget Estimate Budget 217 -1130 Personal Services 2110 Salaries /Wages 332,907 378,660 378,760 378,660 395,080 2111 Overtime Wages 19,912 19,000 19,000 19,000 19,000 2112 Other Wages 77,021 60,000 80,000 80,000 77,000 2120 Employee Benefits 123,071 150,720 150,720 150,720 163,320 Other Expenses 2201 Conferences /Mileage 4,914 9,050 9,050 9,050 7,050 2211 Meeting Expenses 1,774 1,750 2,225 2,200 2,650 2350 Communications 3,088 3,300 3,300 3,300 4,000 2349 Other Professional Services 1,666,824 1,667,050 1,667,050 1,667,050 1,769,330 2360 Insurance & Bonding 0 0 0 0 12,000 2370 Advertising 61,003 73,000 73,000 73,000 73,000 2380 Printing & Reporductions 16,890 25,150 23,395 20,000 18,150 2390 Misc. Contractual Services 5,622 4,500 6,505 6,500 6,500 2391 Memberships /Subscriptions 2,299 2,700 2,700 2,700 2,870 2410 Office Supplies 5,187 6,550 6,650 6,600 7,350 2420 Operating Supplies 303,817 320,100 350,100 350,000 364,150 2440 Small tools & Minor Equipment 1,447 5,200 5,200 5,200 5,950 2812 Special Projects /Programs 34,369 9,250 10,050 10,000 39,250 2813 Promotional Programs 130,365 4,400 4,400 4,400 8,600 2815 Volunteer Program Refunds 18,929 22,450 22,450 22,450 22,350 2910 Refunds 5,401 _ 200 8,100 8,000 200 TOTALS $2,815,451 12,763,780 12,823,405 $2,819,5 $2,998,550 4 -34 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Hotel /Motel Tax 2013 2014 2014 2014 2015 Actual Budget Revised Budget Estim Budget Finance 217 -1220 2390 Misc Contractual Services 2,900 3,000 3,000 3,000 3,000 Street & Utilities Operations 217 -1320 2420 Operating Supplies 21,051 26,000 26,000 26,000 24,000 Parks & Open Space 217 -1620 2420 Operating Supplies 13,947 12,100 13,489 12,100 26,500 2511 Capital Outlay 1,405 0 0 0 0 15,352 12,100 13,489 12,100 26,500 Police 217 -1820 2390 Misc Contractual Services 18,889 22,500 22,500 22,500 26,000 Special Events Total Other Work Units $58,192 $63,600 $64,989 $63,600 $ 79,500 4 -35 2015 OPERATI14G BUDGET - CITY OF DUBLIN, OHIO Events Administration BUDGET SUMMARY: 217 -1130 • Account 2110 provides funding for staffing reflected in Personnel Data and the Notes and Adjustments. • Account 2111 provides funding for overtime of which approximately 95% occurs in July to support the two largest events. • Account 2112 includes funding for part- time /seasonal staff. • Account 2211 provides funding for committee and sponsorship meetings. • Account 2320 includes funding for courier services and radio rental for Dublin Irish Festival (DIF). • Account 2349 includes professional services for City - sponsored events including photography, marketing and public relations services and graphic design; citywide ASCAP and BMI and SEASAC music licensing; entertainment and activities including fireworks, children's games, parade floats, exhibitors, musicians and dancers. Operational services include sound and electrical professionals, cleaning services, hotels for entertainers, patron shuttle service and credit card processing fees for tickets and beverage tokens for DIF; rentals including tents, generators, ice trucks, lights, port-a- johns, stages, tables, chairs, and golf carts. Payments to beverage Fundraising groups for DIF are also included. A significant amount of these expenditures are offset by revenue generated by the events. • Account 2370 includes funds; for DIF advertising. • Account 2380 includes funds for DIF print materials including brochures, tickets and on -site- guides. • Account 2420 includes funding for float supplies, prizes, crafts, helium, table coverings, signage, wristbands and beverages bo sell at DIF (which accounts for the majority of the funding in this account). Beverage sales generate significant offsetting revenue. • Account 2812 provides funding for committee ceremonial needs, funding for the DIF scholarship. Funding is also provided to include composting and compostable supplies and cigarette recycling for the DIF. • Account 2813 provides funding for DIF promotional activities including materials for the Friends and Family packages, which is offset by revenue generated. • Account 2815 includes funding for DIF volunteer programs including T -shirts and shuttles The following four accounts include budget items formerly included within otherfunds and division budgets that have been allocated to Events Administration for 2015. This reallocation provides a more complete reflection of the direct costs associated with Events. 217 -1220 - Finance . Account 2390 provides funding for an armored car pick -up of cash during the DIF. 217 -1320 — Streets & Utilities Account 2420 includes funding to Streets and Utilities for special event materials such as gravel, barrier walls, cones and freestanding fencing. 217 -1620 — Parks & Open Soaa • Account 2420 includes funding to Parks for mulch, trash bags and materials needed for events, and grass seed for event turf area after 'the events. 217 -1820 - Police • Account 2390 includes funding to Police for private security hired for Independence Day and DIF. Events Admin 4 -36 12/08/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Events Administration 1. Total Cost of House Work at City Signature Events, all City Employees (Day of Event, Overtime Costs, including pre -event and post event costs) *Pre and post event costs are not calculated for the Dublin Irish Festival * *2014 Figures are yet to be determined for Spooktacular & Dublin Irish Festival Events Admin 4-37 12/08/14 ■ $11,468 $10,881 Spooldacular $23,282 - $21,212 TBD ** - $180,818 _ $170,087 Dublin Irish Festival _ _ $159,012 $180,246 •2010 TBD ** 2011 .2012 $77,535 1�= $69.464 •2013 Independence Day $76,797 1112014 $89,550 $88,585 $34,935 ij $41,961 St. Patrick's Day 552.029 r1,361 $34,935 $0 $SOp00 $100,000 $150,000 $200,000 *Pre and post event costs are not calculated for the Dublin Irish Festival * *2014 Figures are yet to be determined for Spooktacular & Dublin Irish Festival Events Admin 4-37 12/08/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Events Administration Performance Measures: 2. Attendance at the Dublin Irish Festival 210,00() 102,800 IM 101),000 92,884 86,119 80.000 v0,000 4o.noo 20.000 2010 2011 201 2013 2014 5 Year Ave. This measurement tracks the actual number of people who attend the Dublin Irish Festival. The weather can have the biggest effect on attendance, with rain causing a slight decrease in 2014. Events Admin 4 -38 12/08/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Performance Measures: Events Administration 3. Percent of Budgeted Expenditure Recovered per City Signature Event (Cost Recovery with Staffing) — 115% 107% Dublin Irish festival 104% 109% 106% 14% 16% Independence Day _ 16% 15% 17% 12% 24% SL PaIr¢k's Day 17% 24% 0% 2D% 40% 60% 80% 100% 120% 140% M 201 - 2011 2012 •2013 0 201 This measurement tracks the receipts collected (example: ticket sale and sponsorship) vs. the expenditures (example: entertainment) per event. Each event has different overall goals based on projected revenue potential. Staffing costs are included, but Irish Festival only includes day of regular and overtime, not time spent preparing for event. Events Admin 4-39 12/08/14 THIS PAGE LEFT BLANK INTENTIONALLY City of Dublin 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Hotel Motel Tax Fund City Council has directed tax receipts from overnight hotel stays be utilized for beautification, tourism, and community cultural opportunities. Allocations provide for the maintenance, management, programming and purchase of public art; grants to non -profit organizations that enhance visitor appeal, encourage overnight stays and visitor spending in the City, and grants for public space beautification. The Fund also provides revenue to the Dublin Convention and Visitor Bureau and the Dublin Arts Council. OBJECTIVES AND ACTIVITIES • Through its strategic use of public art, the City of Dublin strives to contribute to the character and landscape of the community in a sophisticated manner that celebrates the history and diversity of its residents. PERSONNEL DATA 2014 2015 POSITION TITLE CURRENT NUMBER ADOPTED Public Art Conservation /Contract Specialist TOTAL The Public Art Conservation /Contract Specialist position is now reflected in the Hotel /Motel Tax Fund instead of the Parks & Open Space Work Unit. For 2014, the position is funded 50% from the Parks & Open Space Fund and 50% from the Hotel /Motel Tax Fund. For 2015, the position is funded 25% from the Parks & Open Space Fund and 75% from the Hotel /Motel Tax Fund. Events Admin 4-41 12/08/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Hotel/ Motel Tax 2013 2014 2014 2014 2015 Actual Budget Revised Budget Estimate Budget Office of the City Manager /Parks & Open Space Public Art 217 -1110 Personal Services 2110 Salaries/Wages 1,725 25,700 25,750 25,700 38,055 2111 Overtime Wages 165 0 600 525 1,000 2112 Other Wages 10,217 0 0 0 0 2120 Employee Benefits 1539 3,975 8,025 8,000 21,560 2140 Uniforms & Clothing 0 470 470 0 500 13,646 30,145 34,845 34,225 61,115 Other Expenses 2201 Conference /Mileage 604 3,000 3,000 1,500 1,500 2349 Other Professional Services 5,449 26,000 26,112 10,000 27,000 2391 Memberships /Subscriptions 50 100 100 100 50 2420 Operating Supplies 0 0 0 0 3,230 2812 Special Projects /Programs 146,530 110,800 179,241 179,240 104,300 152,633 139,900 208,453 190,840 136,080 TOTALS $166,279 $170,045 $243,298 $225,065 $197,195 Finance Taxation 217 -1230 Other Expenses 2821 Grants /Community Org. 107,572 200,000 230,803 200,000 200,000 2822 Grants /DAC 489,731 489,735 489,735 489,735 512,545 2825 City Sponsored Project: 152,967 6,000 8,176 6,000 6,000 2790 Transfers 162,277 161,900 161,900 161,900 161,300 TOTALS $912,547 $857,635 $890,614 $857,635 $879,845 4 -42 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Hotel Motel Tax Fund BUDGET SUMMARY: 217 -1110 — City Manager / Parks & Open Space • Accounts 2110 and 2120 reflects 75% of the funding for the Contract Specialist with a Public Art focus. • Account 2201 provides funding for professional development in public art administration. • Account 2349 provides funding) for a consultant to advise the City on restoration and maintenance of the numerous public art pieces currently owned by the City. • Account 2812 provides funding for multiple public art projects including: photography, site selection, miscellaneous repairs, scheduled maintenance, loaned sculpture neighborhood project, Coffman Park pedestrians bridge artwork project and Art in Public Places site selection payment to the Dublin Arts Council and Darree Fields replacement art. 217 -1230 - Taxation • Account 2821 is an allocation for grants to community organizations in accordance with the Hotel /Motel Grant Application Guidelines. • Account 2822 provides funding for distribution 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. Hotel /Motel 4-43 12/08/14 THIS PAGE LEFT BLANK INTENTIONALLY 1 City of Dublin 4 -44 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Administrative Services/ Court Services Ordinance 41 -93 authorized the establishment of the Mayor's Court Computer Fund. Revenues in this fund are derived from fees received in accordance with Substitute Senate Bill 246. This fund is to be used by Court Services to pay for any operational costs and /or any subsequent updates for the computerization of the Court office. The City currently assesses a fee of three dollars ($3.00) per case; however, Substitute Senate Bill 246 allows the fee to be set as high as ten dollars ($10.00). The $3.00 fee is currently under review. Analysis is being completed to determine if an increase is warranted. Adm /Court Computer 4-45 12/08/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Mayor's Court Computer Administrative Services Court Services 2013 2014 2014 2014 2015 Actual Budget Revised Budget Estimate Budget ��'36Fkb: Other Expenses 2201 Conference /Mileage 0 1,750 1,750 0 1,750 2349 Professional Services 11,084 0 10,110 0 0 2351 Maint. of Equipment 14,652 16,110 16,110 16,110 17,240 2410 Office Supplies 390 500 500 500 500 26,126 18,360 28,470 16,610 19,490 TOTALS $26,126 $18,360 $28,470 $16,610 $19,490 4-46 2014 OPERATING BUDGET - CITY OF DUBLIN, OHIO Administrative Services/ Court Services 221 -1930 • Account 2201 provides funding for one staff member to attend the Sungard Annual Conference. • Account 2351 includes funding for software maintenance agreement fees for Sungard and LEADS user fees. Adm /Court Computer 4 -47 12/08/14 THIS PAGE LEFT BLANK INTENTIONALLY City of Dublin UZIL 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO 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 registration fees in two $5.00 increments. The City receives 50% iof the "first $5.00 increment". The revenue received can only be spent on roads and bridges. PermTax 4-49 12/08/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Permissive Tax Public Service Engineering 2013 2014 2014 2014 2015 Actual Budget Revised Budget Estimate Budget 216 -1330 Other Expenses 2791 Advances 510,000 0 0 0 0 510,000 0 0 0 0 Capital Ouday 2550 Street Maint. Projects 347,884 167,000 173,100 172,000 750,000 347,884 167,000 173,100 172,000 750,000 TOTALS $857,884 $167,000 $173,100 $172,000 $750,000 4 -50 2015 OPERATIING BUDGET - CITY OF DUBLIN, OHIO Permissive Tax Fund BUDGET SUMMARY 216 -2550 Account 2550 provides funding for CIP projects; intersection improvements at Avery- MuirfieldDrive at Tullymore Drive, Valley Stream Drive and Avery Road, and Relocated Rings Road (Churchman Road). Perm Tax 4-51 12/08/14 THIS PAGE LEFT BLANK INTENTIONALLY 4 Cityof Dublin 4 -52 2015 OPERATI14G BUDGET - CITY OF DUBLIN, OHIO Finance/ Accrued Leave Reserve Fund STATEMENT OF FUNCTIONS The Ohio Revised Code Section 5705.13 provides for the establishment of reserve funds for certain purposes, one of which Is for the payment of accumulated sick, vacation and compensatory leave upon termination of employment or retirement. Because the City of Dublin will have a significant number of long -term employees either reach retirement age or the point of eligibility within either the Ohio Public Employees Retirement System or the Police /Fire Pension Fund System, the City's liability for payments for accrued leave balances is estimated to be substantial beginning in the next few years. These costs represent a liability accrued over a number of years. In order to prevent a disproportionate impact of these payments on any one budget 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. Beginning in 2009, non- bargaining employees were eligible for conversion of a portion of accrued sick leave to cash at the time of any separation in good standing from City employment. Contributions to this fund represent a percentage of full -time wages. Due to the existing fund balance that has accumulated over a period of time, it is not necessary to contribute to this fund in 2015. Beginning in 2009, the expenditures budgeted in this fund also included an estimate for sick leave conversions for non - bargaining employees at separation from employment in good standing at any time. Because sick leave accruals were substantially reduced in 2009, this liability will decline over time as sick leave balances accrued under the previous, more generous accruals are either used or converted to payment at separation. For all City bargaining units, conditions for conversions of accrued sick leave remain contingent on eligibility for retirement, minimum years of service and any minimum sick leave balance requirements. Accrued Leave 453 12/08/14 2015 OPERA77NG BUDGET - Cn OF DUBLIN, OHIO Accrued Leave Reserves Finance Director Finance 2013 2014 2014 2014 2015 Actual Budget Revised Budget Estimate Budget 222 -1210 Personal Services 2124 Accrued Leave Payout 252,149 160,000 300,200 300,000 275,00 252,149 160,000 300,200 300,000 275,000 TOTALS $252,149 $160,000 $300,200 $300,000 $275,000 454 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Finance,/ Accrued Leave Reserve Fund BUDGET SUMMARY 222 -1210 Account 2124 reflects the estimated payments that will be made for accrued leaves in 2015 based on anticipated retirements. The amount also includes an estimate of conversions at non- retirement separations based on the revised leave policies for non - bargaining employees approved in 2008. Accrued Leave 4-55 12/08/14 THIS PAGE LEFT BLANK INTENTIONALLY 1 Cityof Dublin 4 -56 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Safety / Police STATEMENT OF FUNCTIONS Police, under the direction of the Chief of Police, is comprised of three work units: Operations, Support Services, and Technical Services. Operations consist of the following: patrol, accident investigations, community impact unit, bicycle and motorcycle patrol, and the K -9 and reserve officer programs. The primary responsibility of the Operations Bureau is the maintenance of public 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 include the detective section, internal affairs, the Community Education Unit (including the DARE and school resource office programs), neighborhood watch, field training, and special events. Technical Services includes the communications center, records, property room, accreditation and training, court liaison, technology support and accounting budgeting and clerical support. The primary responsibilities of the Support Services and Technical Services bureaus are to provide the required support for all of the Police Work Units. Mission Statement: The Dublin Division of Police will provide the highest level of service through the enforcement of laws and the protection of life, property and the constitutional rights of all. We will meet the present and future needs of the public through a continued partnership with our community. We will remain dedicated to service and committed to excellence, focusing on the following core values: • Integrity - we hold ourselves accountab /e to Hre highest /eve/ of honesty, truthfulness, and ethical conduct • Pride - we take pride in ourselves; as individuals, our Division as a team and our citizens as a Community. • Respect - we will ensure thatall,oersons are treated with equality, dignyty and courtesy • Professionalism -we are committedto the highestl evel cfprofessionalstandardstlrroughdeve lopmentofhighly 063ECTIVES AND ACTIVITIES • To solve crimes and reduce the Incidence of crime • To provide a high level of customer service to the community • To enhance the quality of life in the community • To provide a high level of leadership and advanced training for staff • To Increase proactive policing methods in an effort to reduce the incidence of crime • To reduce the community's traffic crash rate • To develop further partnerships with the community entities in furtherance of our efforts to reduce crime • To respond effectively to neighborhood traffic and crime concerns PERSONNEL DATA POSITION TITLE Chief of Police Police Lieutenant Civilian Bureau Commander Police Sergeant Police Corporal Police Officer Emergency Management Coordinator/Law Enforcement Planner Civilian Accreditation Manager Administrative Assistant (1) Administrative Specialist (1) Staff Assistant (1) Office Assistant II Police Property Technician Communications Technician (2) Communications Supervisor Communications Manager (3) TOTAL 2014 2015 1 1 2 2 1 1 6 6 6 6 51 53 1 1 1 1 1 1 1 1 0 0 4 4 1 1 18 20 3 3 0 1 97 102 NOTES AND ADJUSTMENTS (1) All administrative staff positions are being reviewed by an outside human resources firm to determine if the City's pay ranges are comparable to the market. (2) Staff increase is due to other agency dispatching agreements. Funding Is programmed for eight months in 2015. (3) New position added due to the demands of the Dispatching Center. Funding is programmed for half of 2015. Police 4 -57 12/08/2014 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Safety Safety Police 2013 2014 2014 2014 2015 Actual Budget Revised Budget Estimate Budget 214 -1820 Personal Services 2110 SalariesfWages 6,997,758 6,623,725 6,623,825 6,623,725 6,742,520 2111 Overtime Wages 415,403 306,700 341,700 306,700 512,100 2112 Other Wages 0 0 0 0 0 2113 Short Term Disability 7,189 0 0 0 0 2120 Employee Benefits 2,653,408 2,431,270 2,431,370 2,431,370 2,959,210 2140 Uniforms & Clothing 117,940 173,350 192,772 160,000 149,300 10,191,698 9,535,045 9,589,667 9,521,795 10,363,130 Other Expenses 2201 Conferences /Mileage 53,034 102,250 132,050 100,000 131,250 2211 Meeting Expenses 6,599 11,000 11,000 7,000 8.500 2213 Seminar Expenses 35 2,000 2,000 100 2,000 2301 County Auditor Deductior 8,450 8,500 8,500 8,500 8,500 2320 Communications 79,680 78.500 80,686 78,500 69,000 2330 Rents /Leases 2,220 2,250 2,250 2,250 0 2349 Other Professional Sew 15,069 16,000 16,110 16,000 12,000 2351 Maint. of Equipment 91,628 93,000 108,338 93,000 91,300 2390 Contractual Services 18,435 39,240 49,275 20,000 40,690 2391 Memberships /Subscriptix 59,350 60,530 61,760 60,530 44,940 2410 Office Supplies 12,650 21.800 32,386 16,000 25,500 2420 Operating Supplies 51,719 71,150 87,605 55,000 82,250 2851 DARE Program 3,889 8,500 17,969 16,000 5,500 2910 Refunds 0 50 0 500 0 500 402,758 515,220 610,429 472,880 521,930 Capital Outlay 2520 Equipment & Furniture 8,683 58,300 66,731 58,300 30,300 8,683 58,300 66,731 58,300 30,300 TOTALS $10,603,139 $10,108,565 $10,266,827 $10,052,975 $10,915,360 4 -58 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Safety Safety Communication 2013 2014 2014 2014 2015 Actual Budget Revised Budget Estimate Budget 214 -1821 Personal Services 2110 SalariesWages 0 1,268,380 1,268,480 1,268,380 1,371,510 2111 Overtime Wages 0 65,000 160,500 160,000 75,000 2112 Other Wages 0 0 0 0 0 2120 Employee Benefits 0 494,980 494,980 494,980 551,845 2140 Uniforms & Clothing 0 8,000 8,000 8,000 10,000 0 1,836,360 1,931,960 1,931,360 2,008,355 Other Expenses 2201 Conferences/Mileage 0 16,500 16,500 8,000 14,500 2320 Communications 0 4,000 4,000 2,000 3,000 2351 Maint. of Equipment 0 50,150 50,150 50,150 49,000 2391 Memberships/Subscriptir 0 3,700 3,700 3,700 3,700 2410 Office Supplies 0 3,000 3,000 2,000 4,000 2420 Operating Supplies 0 1,000 1,000 1,000 1,000 0 78,350 78,350 66,850 75,200 Capital Outlay 2520 Equipment & Furniture 0 0 0 0 3,000 0 0 0 0 3,000 TOTALS $0 $1,914,710 $2,010,310 $1,998.210 $2,086,555 4 -59 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Safety/ Police BUDGET SUMMARY 214 -1820 (Police) • Account 2110 provides funding for the staffing reflected in the Personnel Data and the Notes and Adjustments (excluding Communications Technicians, Communication Supervisors and a Communications Manager). • Account 2111 provides funding for overtime for authorized sworn personnel and for support services for City special events. • Account 2140 provides funding for uniform allowances and dry cleaning as provided for in the negotiated FOP contract; also Includes funds for uniform replacements, uniforms for new personnel, replacement ballistic vests and first responder kits, uniform needs for the community impact unit. • Account 2201 includes funding for career development mandatory and optional training, and advanced training opportunities for police personnel. • Account 2211 includes funds for awards presentation expenses, team meetings, CALEA meeting expenses, as well as funds for a citizen police academy. • Account 2320 provides funding for walkie /mobile parts and accessories, and COIRS annual fees. • Account 2330 no request in 2015. • Account 2349 provides funding for hospitalization /medical expenses for arrestees; lab fees /physicals /handwriting analysis, web check fees for law enforcement applicants only and medication drop off disposals. • 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, radar and laser repair, and cruiser video system maintenance and repair. • Account 2390 provides funding for services pertaining to the K -9 and other miscellaneous contractual services (car washes, towing, leads online, magnetometer costs for Court and City Council meetings). • Account 2391 includes funds for various professional memberships /subscriptions for law enforcement personnel. • Account 24-10 includes funding for miscellaneous office supplies, accreditation and recruiting supplies. • Account 2420 includes funding for equipment, ammunition, 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 for motorcycles, miscellaneous equipment for the community Impact unit and community service officers and miscellaneous furniture replacement. 214-1821 (Dispatch) • Account 2110 provides funding for the staffing reflected in the Personnel Data and the Notes and Adjustments for Communications Technicians, Communication Supervisors and a Communications Manager only. • Account 2111 provides funding for overtime for Communications staff. • Account 2140 provides funding for uniforms and dry cleaning as provided for in the negotiated contract and also includes funds for uniform replacements and uniforms for new personnel. • Account 2201 includes funding for career development and training. • Account 2351 provides for funding maintenance of E911 equipment, CAD multi - jurisdictional maintenance, and LEADS service agreement. • Account 2391 provides funding for professional memberships and a language line subscription. Police 4 -60 12/08/2014 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Safety/ Police Performance Measures: 1. Number of Reported Thefts from Vehicles: 2. Number of Reported Burgla B&E 3. Number of Reported Traffic Acciden Thefts from Vehicles, Burglaries /B &E and Traffic Accidents 2011 -2013 000 700 600 Soo 500 300 4 top � 100 0 Reported Thefts from Vehicles 96 101 dio Reported Burglaries /B &E ■2011 02012 2013 783 789 Re ported l of ft, A,, ideni The Division of Police collects statistical data on burglaries /breaking & entering, thefts from vehicles, and traffic crashes as part of its annual division goals. The goal measurement is to reduce these categories of crime and disorder. These goals and categories were identified as a result of an extensive goal setting process that involved: citizen survey data from residents, internal staff feedback from police supervisors, executive command staff professional judgment, and those crimes with a higher frequency of occurrence and being the type of crime /disorder where the police can partner with the community to address and reduce. The ultimate goal is to continue to make Dublin a safe place to live, work, and visit. Police 4 -61 12/08/2014 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Safety/ Police Performance Measures: 4. Percent Chance in the Number of Reported Thefts from Vehicles (2013 to 2014 year to date) S. Percent Change in the Number of Reported Burelaries /B&E4 (2013 to 2014 year to date) 6. Percent Change in the Number of Reported Traffic Accidents (2012 to 2013 year to date) Percent Change in Thefts from Vehicles, Burglaries /B &E Police 4 -62 12/08/2014 and Traffic Accidents from 2013 - 2014 Year to Date 2013 YTD E 201 VTD +10.84% 460 500 400 300 -2.04% - 24.19% 200 98 96 62 47 700 0 Reported Thefts from Reported Reported Traffic Vehicles Burglaries /13M Amdents -January 1— August 31 Police 4 -62 12/08/2014 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Safety/ Police Performance Measures: 7. Percent of Citizens who are Very Satisfied with Overall Police Services (2013 Dublin Police Citizen Satisfaction Survey) Percent of Citizens who are Very Satisfied with Overall Police Services 80% aoph ear. 7 ,, 78% dw 57 w zou, ry ?OtS This measure reflects the perceptions of citizens regarding the services provided by the City of Dublin Division of Police. The division uses this information in various ways such as annual goal setting. Police 4-63 12/08/2014 THIS PAGE LEFT BLANK INTENTIONALLY 1 City of Dublin 4 -64 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Safety/ Police STATEMENT OF FUNCTIONS Ordinance 96 -90 authorized the establishment of the Enforcement and Education Fund. Revenues in this fund are derived from fines received in accordance with Section 4511.99 of the Ohio Revised Code. This fund is to be used by the Police to 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 of alcohol, the dangers of operating a motor vehicle while under the influence of alcohol and other information relating to the operating of a motor vehicle and the consumption of alcoholic beverages. Police /Ed Enf 4 -65 12/08/2014 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Enforcement and Education Safety 2013 2014 2014 2014 2015 Police Actual Budget Revised Budget Estimate Budget 218 -1820 Personal Services 2111 Overtime Wages 0 0 0 0 10,000 0 0 0 0 10,000 Capital Outlay 2520 Furniture 0 0 0 0 2,000 0 0 0 0 2,000 TOTALS $0 $0 $0 $0 $ 12,000 M 2015 OPERATIING BUDGET - CITY OF DUBLIN, OHIO Safety/ Police BUDGET SUMMARY 218 -1820 • Account 2111 provides funding for overtime costs Incurred during OVI enforcement activities. • Account 2520 provides funds for the purchase of equipment utilized for educational purposes during Citizen Police Academy OVI instruction. Police /Ed Enf 4 -67 12/08/2014 THIS PAGE LEFT BLANK INTENTIONALLY 1 City of Dublin 91 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Safety / Poliice / Law Enforcement Trust Fund STATEMENT OF FUNCTIONS Ordinance 94 -90 authorized the establishment of the Law Enforcement Trust Fund. Revenues in the fund are derived from contraband property seizures in accordance with 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. Police /Law Enf 4 -69 12/08/2014 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Law Enforcement Safety Police 2013 2014 2014 2014 2015 Actual Budget Revised Budget Estimate Budget 219 -1820 Other Expenses 2201 Conferences /Mileage 2,519 0 0 0 0 2330 Rents /Leases 1,098 5,120 5,120 2,500 2,000 2420 Operating Supplies 4,856 3,200 3,750 3,750 0 8,473 8,320 8,870 6,250 2,000 Capital Outlay 2520 Equipment & Fumiture 3,066 6,720 10,289 6,720 6,500 3,066 6,720 10,289 6,720 6,500 TOTALS $11,539 $15,040 $19,159 $12,970 $8,500 C7L�1 2015 OPERATIING BUDGET - CITY OF DUBLIN, OHIO Safety / Police / Law Enforcement Trust Fund BUDGET SUMMARY 219 -1820 • Account 2330 provides funding for the lease and rental of undercover vehicles used in drug investigations, surveillance and other covert operations. • Account 2420 provides funds for the increased number of drug investigations to purchase contraband and pay Informants; no request In 2015. • Account 2520 provides funding for crowd control unit less than lethal munitions, uniforms and equipment. Police /law Enf 4 -71 12/08/2014 THIS PAGE LEFT BLANK INTENTIONALLY 1 City of Dublin 4 -72 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Safety,/ Police/ Wireless 9-1-1 Fund STATEMENT OF FUNCTIONS In 2006 and as amended in 2008, House Bill 361 established a $0.28 per month user fee on every wireless phone bill to reimburse local public safety answering points for costs associated with receiving 9 -1 -1 calls placed from wireless telephones. As directed by the bill, the Wireless 9 -1 -1 Governmental Assistance Fund is administered by the Franklin County Commissioners, with funds disbursed in accordance with the formula set by the local 9 -1 -1 Planning Committee. To facilitate disbursement, local agencies are required to enter into intergovernmental agreements. In January 2010, the City of Dublin entered into an agreement with the Franklln County Commissioners for the disbursement of these funds. Disbursements received from the Wireless 9 -1 -1 Governmental Assistance Fund must be used In accordance with Ohio Revised Code 1 54931.65, which includes those costs incurred in the designing, upgrading, purchasing and maintaining equipment as well as the training of staff who answer wireless 9 -1 -1 calls. Up to fifty percent of the disbursements received may be used for personnel costs, once all equipment purchases have been completed. Wireless 9 -1 -1 4 -73 12/08/2014 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Wireless 9-1 -1 System Safety Police 2013 2014 2014 2014 2015 Actual Budget Revised Budget Estimate Budget 223 -1820 Other Expenses 2790 Transfers 80,000 80,000 80,000 80,000 80,000 80,000 80,000 80,000 80,000 80,000 TOTALS $80,000 $80,000 $80,000 $80,000 $80,000 4-74 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Safety / Police/ Wireless 9 -1 -1 Fund BUDGET SUMMARY 223 -1820 • Account 2790 will be utilized to transfer funds to reimburse the Safety Fund for allowable expenses including eligible personnel expenditures. Wireless 9 -1 -1 4-75 12/08/2014 THIS PAGE LEFT BLANK INTENTIONALLY 1 Cityof Dublin 4 -76 m v 9 .+ LA N G n N T C 3 G 0 2015 OPERATI14G BUDGET - CITY OF DUBLIN, OHIO General Obligation Debt Service These funds reflect the cost of paying the principal and interest on various outstanding bond and note issues. Sources of funding include transfers from the Capital Improvements Tax Fund and various Tax Increment Financing Funds. NOTES AND ADJUSTMENTS Budget requests for debt service payments reflect debt service obligations for both long -term and short-term debt issued by the City. The debt service payments for Water and Sewer Fund obligations are budgeted as debt service payments directly in the Water and Sewer Funds instead of transferring the money to the General Obligation Debt Service Fund and reflecting the debt payments in that Fund. Debt 5 -1 12/08/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO General Debt Service Finance Accounting and Auditing 2013 2014 2014 2014 2015 216,600 Actual Budget Revised Budget Estimate Budget 316,560 316,560 316,560 321,600 2612 310 -0210 3,312,275 5,057,820 13,232,820 13,077,820 Debt Service 2601 Debt Issuance Costs 106,631 156,800 216,601 216,600 0 2611 Principal -Parks Program 289,736 316,560 316,560 316,560 321,600 2612 Principal - Transportation 3,312,275 5,057,820 13,232,820 13,077,820 4,971,200 2613 Principal -Land & Bldgs 564,095 577,560 577,560 577,560 592,700 2615 Principal - Stormwater 27,975 13,990 13,990 13,990 0 2621 Interest -Parks Programs 150,860 140,690 140,690 140,690 132,300 2622 Interest- Transportation 1,123,096 1,991,820 1,991,820 1,482,680 2,743,300 2623 Interest-Land &Bldgs 155,212 142,310 142,310 142,310 512,900 5,729,880 8,397,550 16,632,351 15,968,210 9,274,000 TOTALS $5,729,880 $8,397,550 $16,632,351 $15,968,210 $9,274,000 F1V3 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Special Assessment Debt Service Funds Finance 2013 2014 2014 2014 2015 Actual Budget Revised Budget Estimate Budget 320-0210 S. A. Debt Service 2,301 County Auditor Deductions 13 0 684 684 0 2790 Transfers 2,330 0 6,858 6,856 0 100,000 0 2622 Interest - Transportation 12,480 6,400 TOTALS 6,400 $2,343 $0 $7,542 $7,5 $ 0 321 -0210 1992 S. A. Debt Service 2301 County Auditor Deductions 157 160 160 160 0 2612 Principal - Transportation 95,000 100,000 100,000 100,000 0 2622 Interest - Transportation 12,480 6,400 6,400 6,400 0 2790 Transfers 0 0 0 0 53,378 TOTALS 1107,637 $106,560 $106 1106,560 $53,378 322 -0210 2D01 S. A. Debt Service 2301 County Auditor Deductions 252 300 300 300 200 2612 Principal- Transportation 96,894 100,070 100,070 100,070 101,700 2622 Interest - Transportation 31,405 29,470 29,470 29,470 27,000 TOTALS $128,551 $129,840 $129,840 $129,840 $128,900 5 -3 THIS PAGE LEFT BLANK INTENTIONALLY ryof Dublin 5 -4 L n 01 r+ �_ O fD n rt T C 3 G N 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Capital Improvements Program (CIP) This fund was created by City Council and has as its express purposes: the purchase of equipment, apparatus, property, construction of buildings, structures, roads and other public improvements as needed. City income tax collections are directly credited to this fund each year in accordance with Ordinance No. 17- 87. Additional revenue is provided by real estate taxes, transfers from the General Fund, and interest income. Summarized below is the listing of funds provided to implement the first year of the 2015 -2019 CIP. The 2015 -2019 CIP was adopted by City Council in Ordinance 78 -14 on September 2014. The listing includes only those projects that are funded from the capital improvements tax fund and the parkland acquisition fund. Capital projects funded from TIF revenues and debt financing are excluded as funding for those projects is appropriated separately from the operating budget. Proiect Prioritization In developing prioritization of projects, several elements are taken into consideration: City Council's goals, both past and present; Endings included in the Economic Development Strategy; Commitments made by the City in agreements; BI-Annual Community Survey results; Input from Citizen Committees and economic development opportunities. Using these guidelines resulted in the list of projects to be funded that are focused towards needed infrastructure improvements such as road and utility needs. Proiett C Prollect ],Q}� a r 2015 W, 2015 Total Land and Lan d a en AL1501 L and Ac uisitions 500,000 Total 500,000 500,000 Park a d Bike wav lincirovements AR1501 Park Renovations See NOTE1 Below 640,000 GR1201 Dublin Arts Council Site Renovations 250,000 GR1404 Obstacle Course 215 000 GR9901 Darme Fields 660,000 GR9903 Holder-Wright Fami and Earthworks 180,000 GR9902 Coffman Park Expansion 2,900,000 GR1302 Scioto River Pedestrian Bride 2 GR1303 Riverside Park S50 Total $ 6,790,000 $ 1,105,000 $ 7,895,000 Police Canital EouiDmenxt PP0804 Replacement Radars 10,000 PP0803 Replacement Lasers 15,000 PP1301 Intersection & Crime Prevention Camera 80,000 PP1302 Automatic License Plate Readers 100, 000 PP1501 Replacement Auto (External Deft (AED) 20,000 PPIS02 UveScan fingerprint S 35 Total 260,000 260 000 CIP 6 -1 12/08/14 2015 OPERFITING BUDGET - CITY OF DUBLIN, OHIO Capital Improvements Program (CIP) Proiect Code 2015 Maior 2W Man-Maiar 291,5 Total Maintenance Eau oment AV1501 Fleet Re lacemente 1465 000 - AV1503 E ui ment Re lacemeints I Total 375 000 I 1 000 I - I 1840 000 as & Structures AB0601 Munid al Fadlities Total 1,000,000 1 - $ S 1.000.000 Transp ortatio n Proi AT1501 Annual Street Maintenance (See NOTEI Be /ow) - $4,500,000 AT1502 Annual Infrastructure Roadside Im rov. - 50,000 AT1503 Annual Bikeway Maintianance - -655,0-00 ATISO4 AT1507 ATIS08 Annual Bikeway Connections /Additions (See N0)rE3 Below) Annual Parldnq Lot Maiintenance Annual Pedestrian Tunnel Maintenance - 725,000 100,000 100,000 AT1510 I Annual Guardrail Replacement 230,000 AT1511 Annual Bike Rack Installation 25,000 ET1101 Railroad Quiet Zone oontin ent on State 485 - ET0809 Hyland-Croy/ MdOtridc Road 50,000 - ET1003 Dublin Glick Intersection Improvements 5,000 - ET1203 Dublin Road South Bikeway 1405 000 - ET1204 Glick Road Bikeway Total 810 000 $ 2,75S,000 - $6,385,000 9.140,000 rm ents AF1501 Annual Stormwater Maintenance 560,000 EF0201 Annual Stormwater Im rovements Total 495 000 495 000 560 000 1055 000 Com ware/So Rw are AI1401 Hardware Software 1200000 Total i,200,000 1,200,000 Buildina Re irs and Renovations ABI501 Building Repairs /Renovations (SeeNOTE4 Be /ow) Total 232,500 23 500 232,500 Othe Prolects AB1301 Bridge Street District 500,000 AB0802 Technology Improve ients - Dublink 120,000 AB1402 Dublin I nits 350,000 A61502 Public Art Maintenance Total t 500,000 10,000 480,000 980 00 CIP 6-2 12/08/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Capital Improvements Program (CIP) Proiect 2016 391@ 2015 Code Proied N - r I ConlIn AA1501 Contingencies - 225,0001 Total 225,000 225,000 Non- Maiior Proiects Guidelines have been established for several key areas which the City has utilized in projecting the non - major capital needs. These guidelines, along with some of the highlighted projects for 2015, are summarized as follows: NOTE 1: Park Renovation/Imp rrovements— Non -mator Guidelines: • The neighborhood park development priority is based upon the riming of subdivision build - outand input from residents. • Evaluate the adequacy of active /athletic facilities in the community and the neighborhood parks. • Identify opportunities to develop joint neighborhood and community parks with other governmental jurisdictions (i.e. Dublin City Schools and Washington Township). • Program adequate funding for maintenance of existing assets. The following renovations and improvements are programmed in 2015: Location Description Amount Monterey Park Tennis court resurface 22,000 Dublin Cemetery Rebuild stone wall along Bridge Street 35 000 Replace door #1 on mausoleum 7 800 Replace door #2 on mausoleum 3,860 Hawks Nest Basketball court resurface 15,000 Trinity Park Basketball court resurfacing IS 000 Coffman PaNWyndham Park Stone wall repairs 25 000 Glick Road Fountain Replace um vault repairs 40 000 Community Garden Fencing 30 000 Indian Run Falls Replace stairs railin s 28,670 Coffman Heritage House Fence replacement 16,000 Grounds of Remembrance Rail system 6 000 Amberiei h Park Boardwal bride resurface/seallnQ 10,000 Shawan Falls Drive Redesign/rehab traffic islands 32,000 Bristol Commons Playwound 201 Llewllyn Farms South Split rail fence repair 1400 Watch House Redesign and reconstruction 173,000 Rounding 1730 Mal Parks $54 CIP 6-3 12/08/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Capital Improvements Program (CIP) NOTE 2: Annual Street Maintentmce Program — Non-Maior Guidelines: • Investment for street resurfacing is based on anticipated life of the asset. • A comprehensive pavement management system has been established to ensure acceptable levels of service are maintained in a cost - effective manner. • The City evaluates the pavement maintenance needs annually and programs improvements based on roadway conditions. There is an annual allocation for repairing the City's roadways. The allocation in 2015 is $4,500,000. In 2010, the City contracted with Stantec Consulting Services, Inc. to provide a comprehensive map based pavement condition Inventory to aid in planning future maintenance. The pavement analysis has been completed and will be utilized to program the timing of street maintenance work. Based on an index of 1 — 100, with an index of 100 being a new roadway, the current overall index of the City's road -miles is rated with an index of 82. The results of the pavement analysis have allowed the City to more accurately identify pavement conditions and program repairs. The annual allocations for years 2015 through 2019 reflects an increase in funding to maintain the average pavement condition index (PCI) rating at around 80 ("good's and perform more preventative treatments. NOTE 3: Bikeway System Imorcrvernents — Non -maior Guidelines: • Bikeways are included as part of the City's major public roadway projects and include shared -use paths, bike lanes and sharrows. • Identify connections and /or additions to the bikeway system which provide an alternate transportation system linking neighborhoods, community facilities and commercial destinations. • Coordinate local system design with other governmental jurisdictions such as the Mid -Ohio Regional Planning Commission (MORPC), the Ohio Department of Transportation (ODOT) and other appropriate regional efforts. • Identify the connections and /or additions that can be constructed by developers as part of private development. Staff recently completed a comprehensive review of its shared -use path connection /addition needs and has developed a comprehensive plan for completing these projects to further enhance the City's comprehensive shared -use path network. As a result, additional funds have been programmed in the Five -Year CIP to expedite the completion of these paths /additions. In 2015 the following connections aidditions are programmed for design and/or construction: General Location Amount Ell Penney Elementary School connection from Glick Road to the corporate limit 250,950 1-y1and Croy Road north of Brand Road 82,500 Riverside Drive from Thaddeus Kosduszko Park to Tonti Drive 33,000 Metro Place South to Smiley Park 43,960 Post Road from Gorden Farms to Ave -Muir field Drive 25,000 Summit View from Wed ewood Hills Park at Summit View to Cam en Lakes Boulevard 35,000 Discovery Boulevard and Wall Street (comer) 129,S10 Perimeter Drive from Ave Mulrtield to Holt Road 100,840 Dublin Road from Tuttle to Umestone: Rid Drive 25 000 Roundin 760 Tofa /Bikewa Im rovementr 725000 CIP 64 12/08/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Capital Improvements Program (CIP) NOTE 4: Building Maintenance /Reinovations — Non -Maior This provides the allocations for necessary maintenance to City buildings. The amount funded for 2015 is as follows: Location Descri ption Amount Municipal Building Paint a nd seal exterior woodwork and Install entrance bollards $18,000 Tax window ballistic glass Installation 7,900 5800 Building Repair exterior brown painted surfaces and update wall -mount 5 000 Securittl camera upgrade in lobby and parking lot 18,000 Update remaining ceiling tile 5,000 Fleet Building Renovation of locker rooms 8 Replace south overhead doors 14 500 Parks Re lact: shaker roof in Wyndham Park 12 000 Renovations (painting, lighting, roof, etc. in park barns 15,000 Various City Buildings Small In -house renovations is, 000 HVAC and pump replacement 25,000 Carpet and other flooring replacements 50,000 Paintinq and patchino walls as needed 30,000 Chamber of Commerce Building Paint building and repair sidewalk by front porch Il 000 Roundin (2,400 Total BuildIng Malntenamg Renovations 23 ' Soo Transfers and Advances The majority of the funding programmed for transfers is for debt service obligations on capital projects financed by long-term debt. The advances programmed are based on projects programmed in the 2015 -2019 CIP that have been identified as infrastructure projects benefiting the reflected TIFs. Impact of Capital Investments on the Operating Budget The City's Operating Budget covers a one -year time period, whereas the City's CIP covers a five -year period. While the CIP is prepared and approved separately from the Operating Budget, staff take into consideration the impact of the upcoming year's capital projects on the departmental operations, including the maintenance and upkeep of the assets. When debt financing is used to fund capital projects, the principal and interest payments are included as expenditures in the Operating Budget. The City has taken further steps to evaluate the impact of capital assets on the operating budget by adding an Infrastructure Asset Manager Engineer to its staff in 2014. This position is responsible for implementing and managing strategies in sustaining public infrastructure assets, with the fundamental goal to preserve and extend the service life of long -term Infrastructure assets. In the course of inventorying and inspecting these assets, routine maintenance schedules will be established which will help the City to better understand the annual operating costs or additional savings related to the City's infrastructure assets, both existing and new additions. This will assist the City in better quantifying impacts of capital expenditures on the operating budget in future years. CIP 6 -5 12/08/14 THIS PAGE LEFT BLANK INTENTIONALLY City of Dublin 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Capital Project Funds 2013 2014 2014 2014 2015 Capital Actual Budget Revised Budget Estimate Budget 401 -0221 Storm Sewer Improvements 2571 Computer Hardware/Software 2572 Building Repairs and Renovations Other Expenses Other Projects 1,055,000 1,479,434 1,150,000 1,200,000 2301 County Auditor Deductions 38,243 45,000 49,225 49,200 50,000 401 -0314 Other Expenses 2790 Transfers 2,599,111 3,710,775 3,710,775 2,307,500 3,727,700 2791 Advances 1 975 000 0 0 7,085,000 6,650,000 w[vw "1 1l.01 I 71 77C oZoo S in z777nn Capital Outlay 2510 land and Land Improvements 2511 Park and Bikeway Improvements 2522 Police Capital Equipment 2523 City Maintenance Equipment 2530 Bldgs. & Other Structures 2550 Transportation Projects 2562 Storm Sewer Improvements 2571 Computer Hardware/Software 2572 Building Repairs and Renovations 2579 Other Projects 0 500,000 2,440,451 1,910,000 198,618 1,125,000 605,309 1,525,000 427,859 840,000 9,212,818 9,880,000 1,590,261 615,000 1,216,573 1,255,000 783,641 475,000 45,000 1,155,000 500,000 0 500,000 4,100,567 4,100,000 7,895,000 1,244,468 1,100,000 260,000 1,750,000 1,600,000 1,840,000 1,770,166 1,770,000 1,000,000 14,116,152 12,900,000 9,140,000 170,019 169,500 1,055,000 1,479,434 1,150,000 1,200,000 878,997 550,000 232,500 1,313,725 220,000 980,000 TOTALS $21,195,791 $23,260,775 131,364,974 $33,076,200 $34, 6-7 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Capital Improvement Tax Capital 401 -0314 Capital Outlay 2510 land and land Improvements _ Land Acquisition (A11401) 500,000 2511 Park and Bikeway Improvements Park Renovations /Improvements (AR1401) 640,000 Dublin Arts Council Site Renovations (GR1201) 250,000 Obstacle mum (GR1404) 215,000 Darree Relds (GR9901) 660,000 Holder - Wright Farm and Earthworks (GR1114) 180,000 Coffman Park Expansion (GR9902) 2,900,000 Scioto RNer Pedestrian Bridge (GR1302) 2,500,000 Riverside Park (GR1303) 550,000 2522 Police Capital Equipment Replacement Radars (PP0804) 10,000 Replacement Lasers (PP0803) 15,000 Intersection and Crime Prevention Cameras (PP13O1) 80,000 Automatic License Plate Readers (PP3302) 100,000 Replacement Automated External DeBbrlllators (AED) (PP1501) 20,000 LiveSran Fingerprint System (PP1502) 35,000 2523 City Maintenance Capital Projects Fleet Management Program - vehicles (AV1401) Fleet Management Program - equipment (AV1403) 2530 Buildings and Other Structures _ Municipal Facilities (AB0601) Funded by Debt 2550 Transoortation Projects Annual Street Maintenance program (ATI501) Annual InfrastruGUre/ROadslde Improvements (AT1502) Annual Shared -Use Path Maintenance (AT 1.503) Annual Shared -Use Path Additions /Connections (AT1504) Annual Parking Lot Maintenance (AT3507) Annual Pedestrian Tunnel Maintenance (AT1508) Annual Guardrail Replacement and Maintenance (ATI530) Annual Bike Rack Installation (AT1511) Railroad Quiet Zones (ET1101) (contingent on State funding) Riverside Drive Realignment (ET1403) - Debt Funded Hyland Cmy /MCKroick Road CET0809) Dublin Road / Glick Road Intersection Improvements (ET3003) Dublin Road Bikeway Connection (EF1203) Glick Road Bikeway Connection (Ef1204) 1,465,000 375,000 10,685,000 (9,685,000) 4,500,000 50,000 655,000 725,000 100,000 100,000 230,000 25,000 485,000 50,000 5,000 1,405,000 810,000 SDO,000 7,895,000 260,000 1,840,000 1,000,000 9,140,000 2015 OPERATING BUDGET - CRT OF DUBLIN, OHIO Capital Improvement Tax capital 2562 Stormwater Imp rovements 6,6 TOTAL $34,705,200 M Annual Stormwater Maintenance (AF1501) 560,000 Stormwater Improvements (EF0201) 495,000 1,055,000 2570 Other Projects It Equipment 2571 Computer Hardware /Software (AI1401) 1,200,000 2572 Building Repairs and Renovations (AB1501) 232,500 2579 Technology Improvements(AB0802) 120,000 2579 DublinWlgnite (AB1402) 350,000 2579 Public Art Maintenance (AB1502) 10,OD0 2579 Bridge Street District (AB1301) 500,000 2,412,500 2599 COntingencies(AA1501) 225,000 225,000 2790 Transfers General Debt Service Fund 3,327,700 Water - Water Extensions 200,000 Sewer - Sewer Extensions 200,000 3,727,700 2791 Advances Lifetime Fitness TIF 500,000 Pizzuti TIP 750,000 Perimeter West TIF 2,600,000 Frantz Road/Dublin Road TIP 2,650,000 Upper Metro 150,000 6,6 TOTAL $34,705,200 M THIS PAGE LEFT BLANK INTENTIONALLY City of Dublin 6 -10 2015 OPERATING BUDGET — CITY OF DUBLIN, OHIO Parkland Acquisition Fund 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 ADIUSTMEN A longstanding goal of City Council has been to preserve parkland, open space and nature features. Beginning In 2001, City Council allocated the City's property tax revenue from its inside millage to the Parkland Acquisition Fund in order to set aside additional funding to meet their goal. In 2007, City Council adjusted the allocation from 100% (1.75 mills) of the Inside millage to approximately 54% (.95 mills). The remaining 46% (.80 mills) was allocated to the Capital Improvements Tax Fund. For 2010 and 2011, the millage allocated to the Parkland Acquisition Fund was reduced to 20 percent (.35 mills). Although this allocation is reviewed and can be changed annually, as part of the 2013 -2017 CIP, Council approved the current allocation through 2017. Recognizing the benefits and flexibility of allocating more of the City's "inside millage" to the Capital Improvements Tax Fund, Council approved allocating 1.40 mills to the Capital Improvements Tax Fund and .35 mills to the Parkland) Acquisition Fund begun in 2010 and has continued to do so each year since. This allocation will be reviewed during the CIP process each year and can he reallocated if Council deems it appropriate. 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 Parik, 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. In recent years, the Parkland Acquisition Fund has been utilized to acquire rights -of -way and /or easements for bikepath connections. Park Acq 6 -11 12/08/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Capital Project Fund Finance 2013 2014 2014 2014 2015 Parkland Acquisition Actual Budget Revised Budget Estimate Budget 402 -0210 Other Expenses 2349 Other Professional Services 10,611 11,400 15,000 15,000 15,000 10,611 11,400 15,000 15,000 15,000 Capital Outlay 2510 Land and Land Improvements 1 385,000 1,350,500 1,350,000 385,000 402 -0221 Other Expenses 2301 County Auditor Deductions 9 11 12,520 12,500 12,500 402 -0314 Transfers 2790 Transfers 225,243 242,650 242,725 242,700 233,500 TOTALS 11,400,643 $650,050 $1,620,745 $1,620,200 $6 6 -12 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Public Service/ Water Maintenance STATEMENT OF FUNCTIONS This program is under the joint supervision of the Directors of Street and Utilities Operations and Engineering. This work unit includes planning and design of all new construction and improvements of the water distribution system which is tied to the City of Columbus system under a service contract. The 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. 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 2014 2015 POSITION TITLE CURRENT NUMBER ADOPTED Maintenance Worker TOTAL PART-TIME/SEASONAL STAF Seasonal Maintenance Worker 1 TOTAL 1 NOTES AND ADJUSTMENTS Ten percent (10 %) of the Operations Administrator position reflected in the Sewer Fund is allocated to this budget. Thirty percent (30 %) of a Maintenance Crew Supervisor and twenty (20 %) of a Civil Engineer reflected in the Engineering general fund is also allocated to this budget. Water 7 -1 12/08/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Water Public Service Street and Utilities 2013 2014 2014 2014 2015 Actual Budget Revised Budget Estimate Budget 610 -1320 Conferences /Mileage 51 1,150 1,150 1,150 650 Personal Services Hydrant Maim. & Repair 13,793 48.500 55,419 20,000 2110 Salades/Wages 87,119 89,640 89,740 89,640 91,285 2111 Overtime Wages 1,737 1,000 5,000 5,000 2,000 2112 Other Wages 7,605 18,060 18,060 10,000 14,000 2120 Employee Benefits 33,051 34,695 34,695 34,695 36,755 2140 Uniforms & Clothing 1,228 1,730 1,730 1,730 1,520 130,740 145,125 149,225 141,065 145,560 Other Expenses 2201 Conferences /Mileage 51 1,150 1,150 1,150 650 2303 Hydrant Maim. & Repair 13,793 48.500 55,419 20,000 51,600 2310 Utilities 147,999 154,500 174,319 155,000 155,000 2320 Communications 1,087 50 3,900 3,800 4,100 2351 Maint. of Equipment 0 500 500 500 500 2390 Misc Contractual Service 22.691 35,000 32,250 25,000 50,000 2420 Operating Supplies 5,309 5,200 5,200 5,200 5,200 2440 Small Tools & Minor Equ 233 500 500 500 500 2910 Refunds 1,900 0 0 4,000 0 193,063 245,400 277,338 215,150 267,550 Capital Out ay 2520 Equipment & Furniture 7,016 2,000 2,000 11500 1,000 7,016 2.000 2,000 1,500 1,000 TOTALS $330,819 $392,525 $428,563 $357,715 $414,110 7 -2 21015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Water Finance 2013 2014 2014 2014 2015 Actual Budget Revised Budget Estimate Budget 610 -0210 Debt Service 2601 Debt Issuance Costs 0 0 17,600 17,600 0 610 -1210 Debt Service 2610 Principal -Water 490,000 515,000 2,220,000 2,220,000 165,000 2790 Interest -Water 194,783 171,075 171,075 171,075 109,500 TOTALS 1684,783 $686,075 $2,408,675 $2,408,675 $294,500 7 -3 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Public Service/ Water Maintenance 610 -1320 • Account 2110 provides funding for full -time staffing reflected in the Personnel Data and Notes and Adjustments. • Account 2112 provides funding for part- time /seasonal staff. • Account 2201 provides funding for training sessions. • Account 2303 provides funding for replacement fire hydrants, nozzles and other miscellaneous parts. • 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 and contracted emergency repairs. • Account 2520 provides funding for necessary replacement equipment. 610 -0210 . Account 2601 provides funding for debt issuance costs. 610 -1210 • Accounts 2610 and 2620 provide funding for debt service obligations for the Darree Fields water tower, and the Dublin Road water tower. Water 7 -4 12/08/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Water Public Service Engineering 2013 2014 2014 2014 2015 1,255,000 Actuai Budget Revised Budget Estimate Budget 610 -1330 1,255,200 560,000 TOTALS $192,864 $1,483,365 $1,555,916 Personal Services $729,725 2110 SalariesMages 15,041 15,150 15,150 15,150 15,500 2120 Employee Benefits 5,635 5,515 5,515 5,515 6,475 20,675 20,665 20.665 20,665 21,975 Other Expenses 2201 Conferences /Mileage 331 1,500 1,500 1,500 500 2349 Other Professional Sery 24,468 86,000 101,259 86,000 7,250 2390 Misc Contractual Service 102,362 120,000 140,007 140,000 140,000 127,161 207,500 242,766 227,500 147,750 Capital Outlay 2520 Equipment & Furniture 0 200 200 200 0 2561 Water System Imp. 45,027 1,255,000 1,292,285 1,255,000 560,000 45,027 1,255,200 1,292,485 1,255,200 560,000 TOTALS $192,864 $1,483,365 $1,555,916 $1,503,365 $729,725 Fri 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Public Service / Engineering / Water Maintenance BUDGET SUMMARY 610 -1330 • Accounts 2110 provides funding for twenty (20 %) of one Civil Engineer's salary. • Account 2349 provides funding to update water modeling city wide; critical infrastructure study /vulnerability assessment; utility extension data gathering with Franklin County Health. • Account 2390 provides funding for water line locates by the City of Columbus. • Account 2561 provides funding for water quality units, water line replacements and water tower maintenance. Water /Engineering 7 -6 12/08/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Public Service/ Sewer Maintenance STATEMENT OF FUNCTIONS This work program is under the joint supervision of the Director of Public Service and the Directors of Street and Utilities Operations, and Engineering. This work unit includes planning and design of all new construction, improvements and removal of infiltration and inflow sources. Streets and Utilities are responsible for the execution of maintenance on the entire sanitary sewer system, and also conduct inspection of lines and collects data on the system for use by Engineering. Engineering analyzes system data to estimate amounts of extraneous flow to be eliminated, recommends the repair and work program and new construction to be performed. The City staff works in cooperation with homeowners, engineers, consultants, builders, developers, Ohio Environmental Protection Agency, and with the City of Columbus which provides wastewater treatment and a service contract. • To minimize infiltration and inflow in both the public and private portions of the sanitary sewer system. • To complete a warranty inspection on the installation and materials of the previous year's cured in place pipe (CIPP) installations. • To assess condition of subsurface infrastructure underlying streets which are programmed for resurfacing in order that repairs be made as part of the street resurfacing program. • To provide a safe work environment for all employees and ensure the safety of the public. • To maintain /update the computer modeling program for the sewerage system. PERSONNEL DATA 2014 2015 POSITION TITLE CURRENT NUMBER ADOPTED Engineering Project Inspector 1 1 Operations Administrator 1 1 Maintenance Crew Supervisor 1 1 Maintenance Worker ¢ TOTAL 9 9 Seasonal Maintenance Worker TOTAL The Operations Administrator position is allocated forty-five percent (45 %) to this budget. Fifty percent (50 %) of a Maintenance Grew Supervisor position and fifty percent (50 %) of a Civil Engineer position reflected in Engineering (General Fund) is allocated fifty percent (50 %) to this budget. Sewer 7 -7 12/08/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Sewer Public Service Street and Utilities 2013 2014 2014 2014 2015 Actual Budget Revised Budget Estimate Budget 'W4rRlry.U: Personal Services 2110 Salaries/Wages 443,366 480,055 474,065 430,000 461,175 2111 Overtime Wages 9,618 12,080 18,080 28,000 12,000 2112 Other Wages 11,094 39.860 39,860 39.860 30,000 2113 Short Term Disability 9,520 0 0 0 0 2120 Employee Benefits 156,197 171,105 171,105 160,000 192,010 2140 Uniforms & Clothing 6,561 7,145 7,145 7,145 7,045 636,556 710,255 710,255 665,005 702,230 Other Expenses 2201 Conferences /Mileage 6,799 13,050 15,770 7,500 7,310 2320 Communications 677 50 575 850 2,600 2330 Rents /Leases 0 0 0 0 10,000 2349 Other Professional Sew 0 20,000 19,475 10,000 20,000 2351 Maim. of Equipment 4,957 17,000 22,500 15,000 14,000 2390 Misc Contractual Service 115,528 64,000 168,610 120,000 164,000 2410 Office Supplies 407 500 500 500 500 2420 Operating Supplies 2,316 6,350 10,498 5,000 6,350 2430 Repair & Maintenance 5,036 20,500 27,000 20,000 13,000 2440 Small Tools & Minor Equ 117 1,200 2,282 1,000 4,700 2910 Refunds 2,210 0 0 4,420 0 138,047 142,650 267,210 184,270 242,460 Capital Outlay 2520 Equipment& Furniture 19,110 9,700 9,700 9,700 1,000 2563 Sanitary Sewer Imp. 0 25.000 25,000 10,000 25,000 19,110 34,700 34,700 19,700 26,000 TOTALS $793,713 $887,605 $1,012,165 $868,975 $970,690 III: 2015 OPERATING BUDGET- CITY OF DUBLIN, OHIO Sewer Debt Issuance Costs 0 0 18,974 Finance 2013 2014 2014 2014 2015 386,270 Actual Budget Revised Budget Estimate Budget 620 -0210 Debt Service 2601 Debt Issuance Costs 0 0 18,974 18,974 0 2624 Interest -Sewer 436,995 386,270 386,270 TOTALS $118,700 TOTALS $0 $0 $0 $18,974 $18,974 $0 620 -0314 Debt Service 2790 Transfers 118,700 0 0 0 0 1,526,500 2624 Interest -Sewer 436,995 386,270 386,270 TOTALS $118,700 $0 $0 $0 $0 620 -1210 Debt Service 2614 Principal -Sewer 1,270,571 1,322,500 3,197,500 3,197,500 1,526,500 2624 Interest -Sewer 436,995 386,270 386,270 386,270 413,200 TOTALS $1,826,266 $1,708,770 $3,602,744 $3,602,744 $1,939,700 7 -9 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Public Service/ Sewer Maintenance BUDGET SUMMARY 620 -1320 • Account 2110 provides funding for staffing reflected in the Personnel Data and Notes and Adjustments. • Account 2201 includes funding for the training of personnel in accordance with Occupational Safety and Health Administration (OSHA) requirements and other necessary training including but not limited to: Confined space entry, respirator, PACP certifications, flow meters, advanced pipe cleaning, Flexidata software training and the Ohio Certified Public Manager Program. • Account 2320 provides funding for the cost of phone lines to pump stations. • Account 2349 includes funding for services related to televising and cleaning the sewer system, as well as completing warranty inspections on previously lined sewers. • Account 2351 includes funding to maintain and repair sewer equipment. • Account 2390 includes funding for the pump station inspection and maintenance contract, Delaware County Engineering Fund, and contracted storm sewer repairs. This line item includes a budget for the Wedgewood Hills pump station which was not budget previously. • 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, and ground rims /covers. • Account 2440 provides funding for the replacement of flow bands and nozzles. • Account 2563 provides contingency funding for lining and repair of main lines. 620 -0210 • Accounts 2601 provides funding) for debt service issuance costs. 620 -1210 • Accounts 2614 and 2624 provide funding for debt service obligations related to the Upper Scioto West Branch Interceptor, sewer relining, and new debt in 2015 for sewer lining. Sewer 7 -10 12/08/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Sewer Public Service Engineering 2013 2014 2014 2014 2015 Actual Budget Revised Budget Estimate Budget 620 -1330 Personal Services 2110 SalariesMages 96,993 103,720 94,195 95,000 104,500 2111 Overtime Wages 291 2,000 2,000 500 500 2113 Short Term Disability 4,761 0 9,525 9,600 0 2120 Employee Benefits 40,578 38,720 38,720 38,720 46,050 2140 Uniforms & Clothing 160 400 400 300 400 142,783 144, 840 144,840 144,120 151,450 Other Expenses 2201 Conferences/Mileage 1,361 1,500 2,439 1,500 2,500 2349 Other Professional Sery 82,432 156,000 156,000 156,000 165,000 2420 Operating Supplies 348 3,000 3,000 1,500 500 84,141 160,500 161,439 159,000 168,000 Capital Outlay 2563 Sanitary Sewer Imp. 79,032 265,000 597,185 400,000 400,000 79,032 265.000 597,185 400,000 400,000 TOTALS $305,956 $570,340 $903,464 $703,120 $719,450 7 -11 2015 OPERAT114G BUDGET - CITY OF DUBLIN, OHIO Public Service / Engineering / Sewer Maintenance BUDGET SUMMARY 620 -1330 • Account 2110 provides funding for staffing reflected in the Personnel Data and Notes and Adjustments as related to Engineering staff. • Account 2201 provides funding for Inspector training and educational requirements for the Civil Engineer. • Account 2349 provides funding for the master plan maintenance of existing lift station, flow monitoring program, and development of a maintenance program model, and utility extension data gathering with Franklin County. Sewer /Engineering 7 -12 12/08/14 2015 OPERAT114G BUDGET - CnY OF DUBLIN, OHIO Merchandising Fund Ordinance 11 -93 authorized the establishment of the Merchandising Fund. Dublin merchandise is available for 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 7 -13 12/08/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Merchandising City Manager Community Relations 2013 2014 2014 2014 2015 Actual Budget Revised Budget Estimate Budget 630 -1130 Other Expenses 2390 Misc Contractual Service 171 2420 Operating Supplies 8,481 200 7,800 525 7,825 500 7, 400 7,600 8,652 8,000 8,350 8,300 8,000 TOTALS $8,652 $8,000 $8,350 $8,300 $8,000 7 -14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Merchandising Fund BUDGET SUMMARY 630 -1130 . Account 2420 provides funding to buy merchandise for resale. Merch 7 -15 12/08/14 THIS PAGE LEFT BLANK INTENTIONALLY ' 70 of Dublin 7 -16 rt N 3 W e N G n N T C 3 G 0 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Internal Service / Employee Benefits Self- Insurance STATEMENT OF FUNCTIONS The Employee Benefits Self - Insurance Fund has been established to account for monies received from other funds as payment for providing) medical, dental and vision benefits. The Employee Benefits Self - Insurance Fund makes payments for services provided to employees (claims), the third party administrator(s) and for stop -loss coverage. The budgeted amounts are based on the expected dollar value of claims that would be paid under the plan, third party administrator fees, and the premium for stop -loss insurance. "Premiums" aria_ charged to benefit accounts based on the estimated cost of coverage. In 2015 funds have been (programmed for all non -union personnel and all union personnel, including the United Steelworkers of America, the Fraternal Order of Police - Capital City Lodge No. 9, and the Fraternal Order of Police — Ohio Labor Council to participate in the City-wide Consumer Driven Health Plan with Health Savings Accounts and Healthy By Choice Plus (HBC Plus) Program. The Employee Benefits Self- Insurance Fund will continue the wellness benefit and the child care Flexible Spending Account benefit for all full-time employees who participate in HBC Plus. The City-wide health plan includes an optional Health Savings Account (HSA) or Health Reimbursement Account (HRA) and will include only two funding levels to match the two HSA employer contribution levels for an employee and family. PERSONNEL DATA 2014 2015 POSITION TITLE CURRENT NUMBER ADOPTED Benefits Administrator (1) 1 1 TOTAL 1 1 PERMANENT PART -TIME Wellness Coordinator (2) 1 1 Wellness Intern (3) 1 0 TOTAL 2 1 NOTES AND ADJUSTMENTS The annual funding level for 2015 for all employee groups is as follows: Single $ 8,712 Family $ 19,475 As the Operating Budget is prepared, Staff analyze projected expenditures along with the current fund balance to establish the funding levels for the upcoming year. In 2014, projected expenditures would have necessitated an increase in the funding level of approximately 5 %. However, based on the healthy fund balance that existed, the funding level was reduced to reflect a 10% decrease. The impact of this change along with actual expenditures to date has brought down the fund balance to a more appropriate level. In order to ensure the proper level of reserves, the funding level has been Increased for 2015 by approximately 31 %. Had the funding level in 2014 increased by 5 %, the Increase from 2014 to 2015 would have been approximately 12 %. (1) The Benefits Administrator position is funded seventy-five percent (75 %) from this budget and twenty-five percent (25 %) from the Human Resources budget in the General Fund. (2) The part-time Wellness Coordinator position is funded seventy-five percent (75 %) from this budget and twenty-five percent (25 %) from the Community Recreation Center account. (3) This position is removed for 20:15. Int Sery 8 -1 12/08/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Emp. Benefits Self Ins. City Manager Human Resources 2013 2014 2014 2014 2015 Actual Budget Revised Budget Estimate Budget 701 -1120 Personal Services 2110 SalariesNVages 0 46,875 46,875 26,000 82,850 2112 Other Wages 25,776 32,000 32,000 32,000 0 2120 Employee Benefits 3,982 27,280 27,280 2 0,200 27,940 3,750,092 29,758 106,155 106,155 78,200 110,790 Other Expenses 2201 Conference /Mileage 0 0 0 0 5,000 2309 Third Party Admin. 229,181 235.920 261,120 261,120 255,380 2361 Medical.Dental,Rx,Vsior 3,093,280 2,900,000 3,750,092 3,750,000 3,813,500 2364 Stop Loss Coverage 391,031 484,450 521,741 521,740 535,000 2366 Employer HSA Contributi 935.025 962,625 1,015.225 1.015,125 1,104,375 2390 Misc Contractual Service 154,481 160,400 161,999 100,000 144,000 4,802,998 4,743,395 5,710,177 5,647,985 5,857,255 TOTALS $4,832,756 $4,849,550 $5,816,332 $5,726,185 $5,968,045 EEI 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Internal Service/ Employee Benefits Self Insurance BUDGET SUMMARY 701 -1120 Account 2110 provides funding for staffing reflected in the Personnel Data and Notes and Adjustments. • Account 2112 — no funding for 2015. • Account 2201 provides funding for annual conferences. • Account 2309 reflects funding for third-party administration fees from United Health Care (UHC), Envision Rx and EBMC, the administrator of the City's flexible spending programs and vision services benefit. Also included is third -party administration for the short-term disability program. Account 2361 includes funding for the all medical, dental, pharmacy and vision claims. Account 2364 provides funding for a stop -loss insurance policy to protect the City against catastrophic or extraordinarily high cost claims. • Account 2366 provides handing for the employer contributions (funded at 95 %) for HSA contribution. • Account 2390 includes funding for the City's comprehensive wellness benefit. Funding is Included for continuation of the on -site screenings and various educational classes and programs. Also funded is continuation of professional benefits consultation, continuation of return on investment analysis, and further review of plan design. Int Sery B -3 12/08114 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Human Resources PERFORMANCE MEASURES: 1) Percent of Employee Population in the Health Low Risk, Moderate Risk, and High Risk Levels Year # Analyzed High Risk Medium Risk Low Risk 2009 551 5.40% 18.50% 76.00% 2010 578 5.40% 20.40% 74.20% 2011 5112 6.00% 19.40% 74.60% 2012 556 5.8% 20.3% 73.90% 2013 556* 6.7 %* 20.7 %* 72.6 %* *The 2013 low, medium and (nigh risk categgoles are slightly elevated due fewer employee participation in the Health Risk Assessment. These number will be re- evaluated for 2014. Percent of (Employee Population in High, Medium And Low Risk Levels Health risk status is determined by risk categories: low risk is zero to two risks; medium risk is three to four risks, and high risk is five or more risks. Changes in health status correlate with changes In cost. Individuals with high risks often migrate to having disease and high costs. There is a natural flow of individuals from low risk to high risk to disease to high cost. To contain cost, the goal is to keep the health population healthy and to try to stop the unnecessary progression in the direction of more risks and disease through wellness and prevention efforts. Based on 15 different risk categories. High risk = 5 + Health Risk. Medium Risk Factors — 3 to 4 risk factors. Low Risk Factors — 0 to 2 risk factors. The Population goal is to reduce the number of those at high risk and increase the number those at low risk. Int Sery 8 -4 12/08/14 . High Risk aMedium Ruk •Luw Risk 80.0% 7fi.0% 74.2% 74.6% 73.9% 72.6% 70.0% 60.0% 50.0% 40.0% J20.7% 30.0% 1s.s 20.4% 19.4 20.3% 20.0% 5.4% 5.4% 6.0% 5.8% 6. 10.0% 0.0% 2009 2010 2011 2017 2013 Health risk status is determined by risk categories: low risk is zero to two risks; medium risk is three to four risks, and high risk is five or more risks. Changes in health status correlate with changes In cost. Individuals with high risks often migrate to having disease and high costs. There is a natural flow of individuals from low risk to high risk to disease to high cost. To contain cost, the goal is to keep the health population healthy and to try to stop the unnecessary progression in the direction of more risks and disease through wellness and prevention efforts. Based on 15 different risk categories. High risk = 5 + Health Risk. Medium Risk Factors — 3 to 4 risk factors. Low Risk Factors — 0 to 2 risk factors. The Population goal is to reduce the number of those at high risk and increase the number those at low risk. Int Sery 8 -4 12/08/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Internal Service/ Workers' Compensation Fund The Workers' Compensation Fund has been established to cover the costs associated with the City's Workers' Compensation coverage under a self- insurance plan. Funds are transferred from the General Fund to cover premiums, claims, and third party administration fees associated with the City's Workers' Compensation coverage. NOTES AND ADJUSTMENTS This budget reflects estimated costs for the City's Self - Insurance Workers' Compensation coverage which includes expected medical expenses and compensation associated with work - related injuries and illnesses from January 1, 2015 - December 31, 2015. This budget also reflects estimated fees for excess workers' compensation insurance coverage and volunteer insurance coverage. Int Sery 8 -5 12/08/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Workers' Comp. Self Ins. City Manager Human Resources 2013 2014 2014 2014 2015 Actual Budget Revised Budget Estimate Budget 703 -1120 Other Expenses 2309 Third Party Admin. 18,080 40,800 48,800 30,000 52,600 2363 Claims 112,619 189,500 294,762 100,000 216,000 2364 Stop Loss Coverage 81,599 94,800 94,800 94,800 94,200 2390 Misc Contractual Service 1,486 6,000 6,000 1,500 6,000 TOTALS 213,784 331,100 $213,784 $331,100 444,362 226,300 368,800 $444,362 $226,300 $368,800 f-T 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Internal !Service/ Workers' Compensation Fund 703 -1120 • 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 indemnity reserves for prior year claims, and estimated 2015 claims. • Account 2364 includes the! required payment to the state guarantee fund and the state fee for a self- Insured plan. Also included are the excess coverage premium and volunteer coverage premium. • Account 2390 provides funds for investigation of fraudulent claims. Int Sery 8 -7 12 /08/14 2015 OPERI4TING BUDGET - CITY OF DUBLIN, OHIO Human Resources PERFORMANCE MEASURES: 1) Percent Change in the Numberof Worker's Compensation Claims Filed (including annual costs) *As of 9/3/2014 The City collects this information to perform cost comparisons of our Self Insured Workers' Compensation system vs. traditional State Funded system costs. This information is also useful in projecting future costs, benchmarking with similar Cities /Municipal operations, City Safety Committee discussion topics and identification of future safety training needs. Annual Self Insurance Cost Savings FY 2009 - 2014 $797,453 $800,000 $692,435 $700,000 $600,000 $500,000 5443 10 ' $400,000 5;41 775 $300,000 $200,000 $100,000 $0 2009 2011) 2011 2012 2013 2014 The reason for the drop in cost savings in 2011 is because the Bureau of Worker's Compensation (BWC) issued a rebate to all "'_hate Funded" BWC programs. Dublin's rebate would have been approximately $342,658 that year. Int Sery 8 -8 12/08/14 FY2009 FY 2010 FY 2011 FY 2012 FY 2013 FY 2014" # of Worker's Compensation 35 30 31 25 29 19 Claims Total Self Insured Cost $186,951 $161,871 $190,975 $230,135 $223,022 $134,071 Percent Change In Insured Cost (22 %) (18 %) 19% 20% (4 %) (40 %) *As of 9/3/2014 The City collects this information to perform cost comparisons of our Self Insured Workers' Compensation system vs. traditional State Funded system costs. This information is also useful in projecting future costs, benchmarking with similar Cities /Municipal operations, City Safety Committee discussion topics and identification of future safety training needs. Annual Self Insurance Cost Savings FY 2009 - 2014 $797,453 $800,000 $692,435 $700,000 $600,000 $500,000 5443 10 ' $400,000 5;41 775 $300,000 $200,000 $100,000 $0 2009 2011) 2011 2012 2013 2014 The reason for the drop in cost savings in 2011 is because the Bureau of Worker's Compensation (BWC) issued a rebate to all "'_hate Funded" BWC programs. Dublin's rebate would have been approximately $342,658 that year. Int Sery 8 -8 12/08/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Fiduciary Funds These funds reflect the cost of reimbursing developers for the cost of installing certain public improvements (water & sewer reimbursement) and for refunding permit bonding fees deposited with the City to ensure completion of a project. A specific agency fund has been established for the collection of taxes on behalf of the Dublin Convention & Visitors Bureau, the tracking of unclaimed funds, the collection and distribution of a building surcharge mandated by State law, and for the agency fund to track the revenue and expenditures of the Central Ohio Interoperable Radio System (COIRS) originally established between the City of Dublin, the City of Worthington and Delaware County, with the City of Hilliard joining COIRS beginning in 2014. 1 0 4- 1 1 - 101 M`191 1 1:1 11 Agency 9 -1 12/08/14 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO Fiduciary Funds Finance 2013 2014 2014 2014 2015 Actual Budget Revised Budget Estimate Budget Income Tax Revenue Sharing 803 =021 2911 Refunds -Gen Unclaimed Checks 0 0 0 0 0 2912 Refunds -Gen Unclaimed Payroll 0 0 0 0 0 2913 Refunds - Unclaimed Income Tax 7,725 0 0 0 0 2914 Refunds - Conditional Occupancy 0 0 0 0 0 TOTALS $7,725 $0 $0 $0 $0 Dublin Convention and Visitors Bureau 804-021 Payment to Dublin Convention 2824 & Visitors Bureau 637,052 500,000 650,100 650,000 500,000 2910 Refunds 1,758 0 0 0 0 TOTALS $638,810 1500,000 1650,100 $650,000 $500,000 Agency Fund 805- 2304 Sewer Tap Paybacks 456,615 250,000 500,100 500,000 405,000 2910 Refunds 256 10,000 83,100 83,000 57,000 2914 Refunds - Conditional Occupancy 385,400 150,000 300,100 300,000 200,000 2915 Refunds -BD of Bldg Stds -Res 4,614 2,500 5,018 5,000 4,500 2916 Refunds -BD of Bldg Stds -Comm 15,692 15,000 16,018 16,000 15,500 2917 Refunds- Park/CRC Deposits 52,082 40,000 52,100 52,000 55,000 2918 Refunds -DCRC Sea Dragons 0 17,000 17,000 0 500 2919 Refunds -Theatre Admission 0 0 0 0 0 2921 Refunds - Vendor Bonds 0 0 525 500 0 2922 Refunds -DCRC Dolphins 6,030 6,000 6,000 6,000 0 2923 Refunds - Washington Twp 15,480 3,500 3,500 3,500 7,500 2925 Refunds - School Programs 36,481 0 0 0 0 TOTALS 1972,650 1494,000 $983461 $96 6,000 $745,000 Central Ohio Interoperable Radio System (COIRS) 807 -1 2310 Utilities 3,601 5,000 5,406 5,000 5,000 2345 Legal Services 7,056 5,000 5,000 5,000 7,900 2349 Professional Services 0 15,000 1,468,500 1,468,460 0 2351 Maintenance of Equipment 56,307 57,000 140,100 140,000 70,000 2360 Insurance and Bonding 7,211 9,000 9,000 7,530 8,000 2990 Contingencies 9,448 0 0 0 0 TOTALS $83,623 $91,000 11,628,006 $1,625,990 190,900 9 -2 0 s N N 01 t 2015 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 are incurred or obligated, rather then when cash is received or spent. Budget — the financial operating plan for a given time period which provides estimates of expenditures and revenues for that time period and outlines the assumptions under which those estimates were made. Budget Amendment — a formal change of budgeted appropriations requiring legislative approval. 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 ipurpose or category of purposes. Appropriations are for the current fiscal year and lapse at the end of the fiscal year if not obligated for a specific purpose. Balanced Budget — occurs when planned expenditures equal anticipated revenues. Bond — a written promise to pay a specified sum of money, called the face value or principal amount, at a specified date or dates in the future called the maturity date(s), together with the periodic interest at a specified rate. Note: The difference between a note and a bond is that the latter runs for a longer period of time and requires greater legal formality. Bond Rating — a measure of the City's credit - worthiness determined by established outside agencies by reviewing the City's financial viability and practices. A high bond rating results in favorable interest rates when the City borrows funding for long term capital projects. Budget Calendar — the schedule of key dates that are followed in the preparation and adoption of the budget. Budgetary Basis — the basis under which the budget estimates are made. Capital Asset (as defined by the City of Dublin) — tangible property, obtained or controlled as a result of past transactions, events or circumstances, which will benefit the City for a period of more than one (1) year and has a cost or dollar value of $1,000 or more. Capital Outlay — a category of expenditures that includes items greater than a certain value and /or expected to last for greater than a specified time period. Capital Improvements Program (CIP) — issued separately on an annual basis, but in coordination with the operating budget document, the CIP is the five -year plan for infrastructure and other long term investments such as roadways, technology, vehicles, parks, etc. Capital Improvements Tax Fund - represents the 25% of the local income tax collected for the purpose of funding capital improvements. 10 -1 2015 OPERATING BUDGET— CITY OF DUBLIN, OHIO GLOSSARY OF TERMS Capital Projects Fund - used to account for the financial resources to be used for the acquisition or construction of major capital facilities other than those financed by Proprietary Funds and Trust Funds. Capital Project — a major construction, acquisition, or renovation activity that adds value to or significantly increases the useful life of the government's physical assets. Cash basis — a basis of accounting or budgeting in which transactions are recognized only when cash is increased or decreased. Cemetery Fund - a fund provided to account for revenue received from the sale of cemetery lots and interment fees. Expenditures are restricted to the maintenance of the City's cemeteries. city manager to serve as the chief administrative official for the City, as opposed to an elected mayor. Contingency — a budgeted reserve set aside for emergencies or unforeseen expenditures not otherwise included within the budget. Cost of Services Study — study conducted each year to determine the fees to be charged for various programs and services throughout the City. This study is a comprehensive review of the allocation of City costs to all City programs to ensure that fees charged accurately reflect the costs associated with provision of that service or program. Debt Service — payment of principal and interest on borrowed funds according to a predetermined schedule. Cemetery Perpetual Care Fund - established in order to set aside funds so that when all the City's cemetery burial lots are sold, funds remain to properly maintain all cemetery lots in perpetuity. City Charter — a document ratified by a vote of the people that outlines the guidelines and policies under which a city will operate. COIRS - Central Ohio Interoperable Radio System (COIRS) originally established between the City of Dublin, the City of Worthington and Delaware County. The City of Dublin merged its four channel trunked radio system with the City of Worthington's three channel conventional radio system and interconnected with the Motorola P25 master site located in Delaware County. Council- Manager Form of Government — the form of government in which an elected City Council hires a professional Debt Service Fund — used to account for resources set aside to fund debt service and actual principal and interest payments. DEC - the Dublin Entrepreneurial Center (DEC) was launched in March 2009 as a partnership between the City of Dublin and TechColumbus. The DEC is located at 565 Metro Place South and provides services and promotes an environment for potential entrepreneurial and technology development resulting in more new businesses and job creation in Dublin and the Columbus region. Dublin Convention and Visitors Bureau Fund - accounts for 25% of the tax imposed on establishments that provides sleeping accommodations for transient guests and is due to the Dublin Visitors and Convention Bureaus as required by state law. 10 -2 2015 OPERATING BUDGET - CITY OF DUBLIN, OHIO GLOSSARY OF TERMS Employee Assistance Program (EAP) - a healthcare benefit for employees designed to assist with counseling to address significant life problems. Employee Benefits Self - Insurance Fund - includes monies received from other funds as payment for providing medical, dental and vision benefits. The Employee Benefits Self- Insurance Fund may make payments for service provided to employees, for reimbursements to employees who have paid providers, to third party administrators for claim payment or administration, for stop -loss coverage, or any other similar purposes. Encumbrance - the commitment of appropriated funds to purchase! an item or service; to encumber funds means to commit them for a specified future expenditure. Enforcement and Education Fund - provided to account for revenue received from penalties assessed in accordance with violations involving Section 4511.19, Ohio Revised Code. Expenditures are restricted to educating the public of laws governing the operation of a motor vehicle while under the influence of alcohol and other information relating to the operation of a motor vehicle and the consumption of alcoholic beverages. Enterprise Fund - used to account for operations that are financed and operated in a manner similar to private business enterprises - where the intent is the costs of providing goods or services to the public on a continuing basis be financed or recovered primarily through user charges. for the cost of goods received or services rendered is made. Federal Emergency Management Agency (FEMA) - an agency of the federal government charged with the responsibility of preparing for, protecting against, responding to, recovering from and mitigating all hazards. Fiduciary Fund - any fund held in a fiduciary capacity, ordinarily as agent or trustee. Also called Trust and Agency Funds. Fiscal Year - the twelve -month period designated as the operating year for accounting and budget purposes; in the case of the City of Dublin, January 1 - December 31, or calendar year. Full - Time Equivalent (FTE) - represents an employee working a standard 40-hour workweek, or its equal in terms of hours comprised of more than one employee. Fund - the basis on which the governmental accounting system is organized; an independent financial and accounting entity with a self - balancing set of accounts in which transactions relating to resources, expenditures, assets and liabilities are recorded. Funds are established to account for the use of restricted revenue sources and to carry on specific activities. Fund Balance - amounts shown as fund balance represent monies which remain unspent after all budgeted expenditures have been made. 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 10-3 2015 OPERATING BUDGET— CITY OF DUBLIN, OHIO GLOSSARY OF TERMS 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. accordance with the procedure provided for or authorized by its charter. Hotel Motel Tax Fund — fund into which taxes derived from hotel room stays (bed taxes) are deposited; this fund accounts for 75% of the tax imposed on establishments that provide sleeping accommodations for transient guests. Expenditures are restricted to the advancement of cultural development, beautification of public property, improvement of the historic district and any other project or expenditure which would enhance the City's appeal to visitors and tourists. Governmental Accounting Standards Board (GASB) — the independent agency established under the Financial Accounting Foundation in 1984 as the official body designated to set accounting and financial reporting standards for state and local governments. Governmental Funds — a generic classification used by the GASB to refer to all funds other than proprietary and fiduciary funds. The General Fund, special revenue funds, capital project funds, and debt service funds are types of funds referred to as "governmental funds." Grant — a contribution by a government or other entity to support a particular function. 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 improvement, and the levying of assessments differing from the method prescribed by general law, may pass and publish such legislation, make such improvements, and levy such assessments under the general law or in ICF - The Intelligent Community Forum (ICF), a New York -based think tank dedicated to studying the use of information and communications technology to create the community of the 21st Century. The Intelligent Community Lifetime Achievement Award is given by ICF's founders to those who quietly and tirelessly dedicate their careers to improving their communities in ways that exemplify the global Intelligent Community movement. Income Tax Revenue Sharing Fund — fund into which income taxes to be shared with Dublin City Schools in conjunction with certain economic development agreements are deposited for payment to the schools. Infrastructure — the physical assets of a government, including but not limited to public buildings, streets, curbs and traffic control devices, water and sewer facilities, and parks and public lands. Internal Service Fund - used to account for the financing of goods or services provided by one department or agency of the City to other departments or agencies 10-4 2015 OPERATING BUDGET — CITY OF DUBLIN, OHIO GLOSSARY OF TERMS on a cost- reimbursement basis. Charges are intended only to recoup the total cost of such services. Lapse of Appropriation — the expiration of appropriation authority at the end of the fiscal year if it is neither expended nor encumbered for a specific purpose. Law Enforcement Trust Fund - accounts for all cash or cash proceeds that are a result of contraband property seizures and forfeitures of property. Major Funds - Many local governments manage and account for their financial activities in a limited number of funds-- designateci as major funds as recommended by the GASB. Fire and became the primary 9 -1 -1 answering point for all of Hilliard. Dispatching for Hilliard Police started in January of 2014. Operating Expenditure — costs of personnel, materials, services and equipment required for a City unit to function. Operating Revenue — income received by the government to pay for ongoing operations, including items such as taxes, fees for services, investment earnings, grant revenues, etc. Operating Transfer — an amount moved from one fund to another to support the funding of services in the recipient fund. Mandatory Drug Fine Fund - includes revenue from mandatory fines imposed for drug offense convictions in accordance with Section 2925.03, Ohio Revised Code. Expenditures are restricted to law enforcement efforts pertaining to drug offenses. Mayor's Court Computer Fund — represents an additional fee collected for computerization of the Mayor's Court in accordance with Ohio Revised Code Section 1901.261. Merchandising Fund - fund for receipts from sales of Dublin- related merchandise and related costs. NECC - the Northwest (Emergency Communications Center (NR.ECC) is the primary public safety dispatch center for the City of Dublin, City of Hilliard, Washington Township and Norwich Township. Located inside the Dublin Justice Center, NRECC was formed in October 2013 when Dublin began providing dispatching services for Norwich Township 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. PCI - The Pavement Condition Index (PCI) provides a numerical rating for the condition of road segments within the road network, where 0 is the worst possible condition and 100 is the best. Performance Measurements — any systematic attempt to learn how responsive a government's services are to the needs of the residents through use of standards, workload indicators, etc. Permissive Tax Fund - accounts for permissive tax fees received in addition to the motor vehicle license tax. Expenditures are restricted to construction or permanent improvements of the streets and state highways within the City. Personal Services — a category of expenditures that represents the amounts 10 -5 2015 OPERATING BUDGET— CITY OF DUBLIN, OHIO 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 purposes of retiring debt for improvements in a designated tax - increment financing (TIF) district. Sewer Fund - provided to account for capacity charges for connecting into the sewer system and the costs associated with the maintenance and repair of the City's sewer lines. Special Assessment Debt — debt issued for a specified purpose and based on collection of taxes levied against a pre- determined set of properties for that purpose. Special Assessment Debt Service Fund - provided to account for the accumulation of resources and payment of special assessment bond principal and interest from special assessment levies with governmental commitment. Special Revenue Fund - used to account for the proceeds of specific revenue sources (other than expendable trusts or major capital projects) that are legally restricted to expenditures for specified purposes. State Highway Improvement Fund - provided to account for the allocation of revenues derived from motor vehicle license fees and gasoline taxes. Expenditures are restricted by state law to maintenance and repair of state highways within the City. Street Maintenance and Repair Fund - provided to account for the allocation of revenues derived from motor vehicle license fees and gasoline taxes. Expenditures are restricted by state law to maintenance and repair of streets within the City. Swimming Pool Fund- includes revenues and expenditures for outdoor swimming pool programs and activities at both outdoor facilities, excluding the capital cost of the swimming pool. Tax - increment financing (TIF) - A method used for funding public improvements whereby real estate tax revenue increases resulting from those improvements are directed toward paying for those improvements. Transfers — An appropriation to or from another fund. A transfer is the movement of money from one fund to another to wholly or partially support the functions of the receiving fund. 10 -6 2015 OPERATING BUDGET — CITY OF DUBLIN, OHIO GLOSSARY OF TERMS 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. 10 -7 THIS PAGE LEFT BLANK INTENTIONALLY City of Dublin EMM