Ordinance 037-15Dayton Legal Blank, Inc.
Ordinance No.
RECORD OF ORDINANCES
37 -15
Form No -30043
Pas seal 26
AN ORDINANCE ADOPTING THE PROPOSED TAX BUDGET FC
FISCAL YEAR 2016
WHEREAS, Section 5705.28 of the Ohio Revised Code requires that City Council
adopt a tax budget for the following year on or before July 15; and
WHEREAS, Section 5705.30 of the Ohio Revised Code requires the tax budget to be
filed with the County Auditor(s), as secretary to the budget commission(s), on or
before July 20; and
WHEREAS, the filing of the tax budget with the County Auditor(s) entitles the City to
participate in "local government funds," which are monies collected by the State of
Ohio and shared with its various political subdivisions via the County(s).
NOW, THERE ORE, BE IT ORDAINED by the Council of the City of Dublin, State
of Ohio, of the elected members concurring that:
Section 1. The proposed 2016 tax budget hereto attached as an Exhibit be, and
hereby is, approved.
Section 2. This ordinance shall take effect on the earliest date permitted under
applicable law.
Passed this Ll day of 2015
r — Presiding Officer
ATTEST:
vC�
Clerk of Council
city of Dublin
Office of the City Manager
5200 Emerald Parkway • Dublin, OH 43017 -1090
Phone: 614 - 410 -4400 • Fax: 614 - 410 -4490
To: Members of Dublin City Council
From: Dana L. McDaniel, City Manaqr
1
Date: May 14, 2015
Initiated By: Angel L. Mumma, Director of Finance
Shawn S. Smith, Deputy Finance Director
Melody Kennedy, Budget Manager
Summary
Memo
Re: Ordinance No. 37 -15 — Adopting the Proposed Tax Budget for Fiscal Year
2016
Ordinance No. 37 -15 authorizes the adoption of the proposed tax budget for fiscal year (Fl) 2016
in compliance with the Ohio Revised Code (ORC) section 5705.28. The tax budget is the first
legally required step in the annual budget process and represents the City's first estimate of its
anticipated financial resources and needs for the coming year.
The tax budget includes actual revenue and expenditures for the two preceding years (2013 and
2014) and estimates of revenue and expenditures for the current and upcoming year (2015 and
2016). Once the tax budget is adopted, it will be filed with the Delaware and Franklin County
Budget Commissions. Union County does not require the tax budget to be filed with their County
Budget Commission. The ORC requires the adoption of the tax budget by July 15, and the City is
required to submit the tax budget to the County Budget Commissions before July 20. The City's
eligibility to receive "local government funds" from Delaware and Franklin Counties is contingent
upon the timely filing of a tax budget with the respective County Budget Commissions. The
Franklin County Budget Commission also reviews any property tax levy assessments outside the
ten -mill limitation to verify the appropriate millage for those obligations.
As City Council is aware, the allocation of the City's inside millage (also known as "unvoted"
millage), a total of 1.75 mills, can be adjusted on an annual basis. As part of the 2015 — 2019 CIP
review, City Council approved the same allocation where 80% (1.4 mills) of the property tax
revenue from the City's "inside millage" is allocated to the Capital Improvements Tax Fund. Below
is a history of the approved allocation:
Fiscal Years Millaae
Prior to 2000 1.17
.50
.08
1.75
2001 -2006 1.75
Fund
General Fund
Safety Fund
General Obligation Debt Service Fund
Parkland Acquisition Fund
2007 -2009 .95 Parkland Acquisition Fund
.80 Capital Improvements Tax Fund
1.75
2010-2015 .35 Parkland Acquisition Fund
1.40 Capital Improvements Tax Fund
1.75
Ord. 37 -15 — Adopting the Proposed Tax Budget for Fiscal Year 2016
May 14, 2015
Page 2
The City has the option to reallocate the tax revenue from the inside millage each year as part of
the tax budget process, and then again later in the year when the Resolution Accepting the
Amounts and Rates is approved in early September. 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 current effective rates for
outside residential agriculture and commercial millage is .196776 and .324505, respectively.
On April 9, 2015, the first quarter 2015 financial update was provided to City Council. In the 2015
Operating Budget, it was projected that revenue from local income tax would be $81,650,000 with
75% or $61,237,500 programmed in the General Fund and 25% or $20,412,500 programmed in
the Capital Improvements Tax Fund. As reported, income tax revenues through the first quarter
of 2015 have decreased 3.4% over the first quarter of 2014. The largest source of income tax
revenue, withholding taxes derived from those individuals working in Dublin, decreased 3.8 %.
Business net profits also decreased 6.2 %, while individual returns increased 5.5 %.
A decline in income tax withholding in 2015 was not unexpected. The City is now seeing the
impact of the reduction in workforce from Cellco Partnership (Verizon), as they completed their
shift from Dublin to Hilliard at the end of 2014. This reduction, along with that anticipated as part
of the move of Nationwide employees from Dublin to Columbus, was taken into account when
estimating the 2015 and 2016 income tax revenue (which reflected a decline in revenue from 2014
to 2015 and no growth from 2015 to 2016). However, it is important to note that despite the fact
that the first quarter 2015 income tax revenue is down when compared with 2014, the City is still
ahead when compared to the budgeted amount for the year.
Given the lack of growth in income tax revenue planning for 2016, a modest 1% increase has been
used to calculate the 2016 expenditures.
The General Fund balance is a critical factor in the City's fiscal stability and continues to be a key
financial health indicator used by the rating agencies in evaluating the financial strength of the
City. The City's practice has been to maintain a year -end balance equal to or greater than 50% of
the General Fund expenditures including operating transfers. Based on estimated revenue and
expenditures, the 2016 tax budget reflects an estimated 2015 year -end General Fund balance of
$54,346,242 and $47,238,206 for 2016 which, as a percentage of General Fund expenditures and
operating transfers, equals 75% and 65 %, respectively. These figures assume that all funds
appropriated in 2015 and 2016 will be spent, which is never the case. This budgeting method is
consistent with the City's past practice of conservatively estimating both revenues and
expenditures.
While the proposed tax budget for FY 2016 reflects a precursory review of revenue and
expenditures for the upcoming year, staff continues to monitor revenue and expenditures, provide
updated reports, and make current and future revenue and expenditure adjustments as necessary.
Recommendation
Staff recommends approval of Ordinance 37 -15 at the second reading /public hearing on June 8,
2015.
SCHEDULE A
SUMMARY OF AMOUNTS REQUIRED FROM GENERAL PROPERTY TAX APPROVED BY BUDGET COMMISSION,
AND COUNTY AUDITOR'S ESTIMATED RATES
For Municipal Use For Budget Commission Use For County Auditor Use
FUND
(Include only those funds
which are requesting
general property tax revenue)
Budget Year
Amount
Requested of
Budget
Commission Inside/
Outside
Budget Year
Amount Approved
by Budget
Commission
Inside 10 Mill
Limitation
County Auditor's estimate
Budget Year Tax Rate to be Levied
Amount to be
Derived From Inside 10 Mill Outside 10 Mill
Levies Outside Limited Budget Limit Budget
10 Mill Limitation Year Year
Column 1
Column 2
Column 3
Column 4
Column 5
GOVERNMENTFUNDS
XXXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
GENERALFUND
0
POLICE /SAFETY OPERATING FUND
368,985
G. O. DEBT SERVICE FUND
0
PARKLAND ACQUISITION
593,500
CAPITAL IMPROVEMENTS TAX FUND
2,364,300
PROPRIETARY FUNDS
XXXXXXXX
XXXXXXXX
XXXXXXXXX
XXXXXXXXX
XXXXXXXX
FIDUCIARY FUNDS
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
TOTAL ALL FUNDS
3,326,785
City of Dublin, Ohio 5/13/2015
SCHEDULE B
LEVIES OUTSIDE 10 MILL LIMITATION,
EXCLUSIVE OF DEBT
LEVIES
FUND
Maximum Rate
Authorized to be
Levied
Tax Year
County Auditor's
Estimate of
Yield of Levy
(Carry to Schedule A,
Column 3
GENERAL FUND:
Current Expense Levy authorized by voters on
not exceed years. Authorized under Sect. R.C.
Current Expense Levy authorized by voters on
not exceed years. Authorized under Section. R.C.
Current Expense Levy authorized by voters on / / 1 11
not exceed years. Authorized under Section. R.C.
Current Expense Levy authorized by voters on / / 1 11
not exceed years. Authorized under Section. R.C.
Current Expense Levy authorized by voters on / / 1 11
not exceed years. Authorized under Section. R.C.
not exceed years. Authorized under Section. R.C.
Current Expense Levy authorized by voters on / / 1 11
not exceed years. Authorized under Section. R.C.
TOTAL GENERAL FUND OUTSIDE 10 MILL LIMITATION
SPECIAL LEVY FUNDS
POLICE/SAFETY FUND, Levy authorized by voters on 06/1971
1.2
not to exceed ONGOING years. Authorized under Section R.C.
FUND, Levy authorized by voters on
not to exceed ears. Authorized under Section R.C.
FUND, Levy authorized by voters on / / 1 11
not to exceed years. Authorized under Section R.C.
FUND, Levy authorized by voters on
not to exceed years. Authorized under Section R.C.
FUND, Levy authorized by voters on
not to exceed ears. Authorized under Section R.C.
FUND, Levy authorized by voters on
not to exceed years. Authorized under Section R.C.
FUND, Levy authorized by voters on
not to exceed years. Authorized under Section R.C.
FUND, Levy authorized by voters on
not to exceed years. Authorized under Section R.C.
FUND, Levy authorized by voters on
not to exceed years. Authorized under Section R.C.
FUND, Levy authorized by voters on
City of Dublin, Ohio 5/13/2015
FUND NAME: GENERAL FUND EXHIBIT I
FUND TYPE /CLASSIFICATION: GOVERNMENTAL -- GENERAL
This Exhibit is to be used for the General Fund Only
DESCRIPTION
(1)
For 2013
Actual
(3)
For 2014
Actual
(3)
Current Year
Estimated for
2015
(4)
Budget Year
Estimated for
2016
(5)
REVENUES
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
Local Taxes
General Property Tax -- Real Estate
0
0
0
0
Tangible Personal Property Tax
0
0
0
0
Municipal Income Tax
61,579,029
66,051,400
61,237,500
61,312,500
Other Local Taxes
0
0
0
0
Total Local Taxes
61,579,029
66,051,400
61,237,500
61,312,500
Intergovernmental Revenues
State Shared Taxes and Permits
Local Government
545,544
541,015
501,500
501,500
Estate Tax
496,629
90,657
0
0
Cigarette Tax
675
638
635
635
Liquor and Beer Permits
59,360
58,094
55,000
55,000
Gasoline Tax
0
0
0
0
Library and Local Government Support Fun
0
0
0
0
Property Tax Allocation
0
0
0
0
Total State Shared Taxes and Permits
1,102,208
690,404
557,135
557,135
Federal Grants or Aid
225,399
0
0
0
State Grants or Aid
0
0
0
0
Other Grants or Aid
0
01
0
0
Total Intergovernmental Revenues
1,327,607
690,404
557,135
557,135
Special Assessments
0
0
0
0
Charges for Services
1,205,176
1,534,078
1,135,000
1,135,000
Fines, Licenses, and Permits
3,261,851
3,187,559
2,176,355
2,176,355
Miscellaneous
1,102,550
1,327,334
584,000
584,000
Other Financing Sources:
Proceeds from Sale of Debt
01
0
0
0
Transfers
0
0
0
0
Advances
3,350,000
3,085,000
30,000
30,000
Other Sources
0
0
0
0
TOTAL REVENUE
71,826,213
75,875,774
65,719,990
65,794,990
City of Dublin, Ohio 5/13/2015
FUND NAME: GENERAL FUND
FUND TYPE/CLASSIFICATION: GOVERNMENTAL -- GENERAL
This Exhibit is to be used for the General Fund Only
EXHIBIT I
DESCRIPTION
(1)
For 2013
Actual
2
For 2014
Actual
3
Current Year
Estimated for
2015
(4 )
Budget Year
Estimated for
2016
5
EXPENDITURES
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
Security of Persons and Property
Personal Services
0
0
0
0
Travel Transportation
0
0
0
0
Contractual Services
169,475
276,285
244,327
246,770
Supplies and Materials
88,646
67,709
140,663
142,070
Capital Outlay
0
0
0
0
Total Security of Persons and Property
258,122
343,995
384,990
388,840
Public Health Services
Personal Services
0
0
0
0
Travel Transportation
0
0
0
0
Contractual Services
279,087
300,948
356,000
359,560
Capital Outlay
0
01
0
0
Total Public Health Services
279,087
300,948
356,000
359,560
Leisure Time Activities
Personal Services
4,625,846
4,828,111
5,254,899
5,307,450
Travel Transportation
22,4941
15,4641
34,870
35,220
Contractual Services
1,423,825
1,328,467
1,869,030
1,887,720
Supplies and Materials
485,695
440,224
723,858
731,100
Capital Outlay
114,585
245,048
300,042
303,045
Total Leisure Time Activities
6,672,445
6,857,315
8,182,699
8,264,535
Community Environment
Personal Services
5,168,363
5,287,981
5,997,753
6,057,730
Travel Transportation
52,706
40,203
91,670
92,585
Contractual Services
751,407
528,837
1,160,946
1,172,555
Supplies and Materials
29,299
41,0001
53,564
54,100
Capital Outlay
6,325
742
9,413
9,510
Total Community Environment
6,008,101
5,898,762
7,313,346
7,386,480
Basic Utility Services
Personal Services
618,804
584,423
692,865
699,795
Travel Transportation
334
1,058
6,800
6,870
Contractual Services
2,950,714
2,756,434
3,039,497
3,069,890
Supplies and Materials
3,549
3,070
9,401
9,495
Capital Outlay
0
2,927
1,000
1,010
Total Basic Utility Services
3,573,401
3,347,912
3,749,563
3,787,060
City of Dublin, Ohio 5/13/2015
FUND NAME: GENERAL FUND
FUND TYPE /CLASSIFICATION: GOVERNMENTAL --GENERAL
This Exhibit is to be used for the General Fund Only
EXHIBIT I
DESCRIPTION
(1)
For 2013
Actual
(2)
For 2014
Actual
(3)
Current Year
Estimated for
2015
(4)
Budget Year
Estimated for
2016
(5)
Transportation
Personal Services
0
0
0
0
Travel Transportation
0
0
0
0
Contractual Services
0
0
0
0
Supplies and Materials
0
0
0
0
Capital Outlay
0
0
0
0
Total Transportation
0
0
0
0
General Government
Personal Services
8,852,489
9,113,281
10,906,907
11,015,975
Travel Transportation
198,539
181,613
328,048
331,330
Contractual Services
6,242,682
6,495,125
9,427,697
9,521,975
Supplies and Materials
2,747,017
3,227,251
3,685,893
3,722,750
Capital Outlay
60,273
12,188
139,010
140,400
Total General Government
18,101,000
19,029,458
24,487,555
24,732,430
Debt Service
Interest
0
0
0
0
Other Debt Service
0
0
0
0
Total Debt Service
0
0
0
0
Other Uses of Funds
Transfers
14,710, 000
14, 330,000
17,100,000
17,100,000
Advances
11,372,250
14,355,000
3,885,250
3,885,250
Contingencies
60,496
262,145
183,625
183,625
Other Uses of Funds(Refunds /Incentives /Grants)
6,791,923
6,171,998
6,747,765
6,815,245
Total Other Uses of Funds
32,934,669
35,119,144
27,916,640
27,984,120
TOTAL EXPENDITURES
67,826,824
70,897,533
72,390,793
72,903,025
Revenues over /(under) Expenditures
3,999,389
4,978,241
(6,670,803)
(7,108,035)
Beginning Cash Fund Balance
52,039,415
56,038,804
61,017,045
54,346,242
Ending Cash Fund Balance
56,038,804
61,017,045
54,346,242
47,238,206
Estimated Encumbrances
(2,699,069)
(2,729,759)
0
0
Estimated Ending Unencumbered Fund Balance
53,339,735
58,287,286
54,346,242
47,238,206
City of Dublin, Ohio 5/1312015
FUND NAME: SAFETY /POLICE OPERATING
FUND TYPE/CLASSIFICATION: SPECIAL REVENUE
EXHIBIT II
To be used for any fund receiving property tax revenue except the
General Fund.
DESCRIPTION
(1)
For 2013
Actual
2
For 2014
Actual
3
Current Year
Estimated for
2015
4
Budget Year
Estimated for
2016
5
REVENUE
XXXXXXXX
XXXXXXXX
XXXXXXXXX
XXXXXXXX
Local Taxes
429,268
436,399
368,985
368,985
Intergovernmental Revenue
110,982
77,413
35,000
35,000
for Services
703,939
1,678,160
1,594,290
1,594,290
-Charges
Miscellaneous
19,424
18,681
8,890
8,890
Other Financing Sources:
Transfers
9,580,000
9,330,000
11,080,000
11,080,000
Other Sources
0
0
0
0
TOTAL REVENUE
10,843,613 11
11,540,653 11
13,087,16511
13,087,165
EXPENDITURES
(Identify each program and object
code at the same level shown on
(PROGRAM) (OBJECT)
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
Security of Persons and Property
Personal Services
10,191,699
10,571,015
12,403,687
12,527,725
Travel/Transportation
59,668
105,206
183,688
185,525
Contractual Services
274,832
234,830
375,293
379,045
Supplies and Materials
68,256
88,334
126,709
127,975
Capital Outlay
8,683
39,500
37,651
38,030
Other Uses(Refunds)
0
9,776
500
505
TOTAL EXPENDITURES
10,603,141
11,048,661
13,127,528
13,258,806
Revenues Over (Under) Expenditures
240,473
491,993
(40,363)
(171,641)
Beginning Cash Fund Balance
Ending Cash Fund Balance
Estimated Encumbrances (outstanding at end of year)
Estimated Ending Unencumbered Fund BalancL_____jl
769,365
1,009,838
1,501,830
1,461,467
1,009,838
1,501,830
1,461,467
1,289,826
(123,160)
(125,613)
0
0
886,678
1 1,376,218
L 1,461,467
1 1,289,826
City of Dublin, Ohio 5/13/2015
EXHIBIT 11
FUND TYPE /CLASSIFICATION: CAPITAL PROJECTS To be used for any fund receiving property tax revenue except the
General Fund.
DESCRIPTION
(1)
For 2013
Actual
2
For 2014
Actual
3
Current Year
Estimated for
2015
4
Budget Year
Estimated for
2016
5
REVENUE
XXXXXXXX
XXXXXXXX
XXXXXXXXX
XXXXXXXX
Local Taxes'
Property Tax -- Real Estate /Personal Property
2,396,556
2,423,997
2,364,300
2,364,300
Municipal Income Tax
20,526,340
22,017,130
20,412,500
20,437,500
intergovernmental Revenue
301,894
372,686
0
0
Fines, Licenses, and Permits
0
0
0
0
Miscellaneous
174,079
699,252
401,150
147,150
Other Financing Sources:
Transfers
0
0
0
0
Other Sources - Advances
1,883,000
958,500
419,850
1,543,500
Proceeds from Bonds
0
0
0
0
TOTAL REVENUE
25,281,868 1
26,471,565
23,597,800
24,492,450
EXPENDITURES
(Identify each program and object
code at the same level shown on
(PROGRAM) (OBJECT)
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
Contractual Services
38,243
49,912
50,000
50,500
Capital Outlay
16,583,439
19,637,397
30,329,692
14,155,000
Transfers
2,599,111
3,140,135
3,727,700
7,868,000
Advances
1,975,000
8,345,000
6,650,000
0
TOTAL EXPENDITURES
21,195,793
31,172,444
40,757,392
22,073,500
Revenues Over (Under) Expenditures
4,086,075
(4,700,879)
(17,159,592)
2,418,950
Beginning Unencumbered Fund Balance
(Use Actual Cash Balance in Col. 2 and 3)
Ending Cash Fund Balance
Estimated Encumbrances (outstanding at end of year)
Estimated Ending Unencumbered Fund Balance
19,220,489
23,306,565
18,605,688
1,446,096
23,306,565
18,605,688
1,446,096
3,865,046
(7,902,973)
(7,902,973)
0
0
15,403,592
10,702,715.1
1,446,096
1 3,865,046
City of Dublin, Ohio 5/13/2015
FUND NAME: PARKLAND ACQUISITION EXHIBIT II
FUND TYPE/CLASSIFICATION: CAPITAL PROJECTS To be used for any fund receiving property tax revenue except the
General Fund.
DESCRIPTION
(1)
For 2013
Actual
(2 )
For 2014
Actual
(3)
Current Year
Estimated for
2015
(4 )
Budget Year
Estimated for
2016
(5
REVENUE
XXXXXXXX
XXXXXXXX
XXXXXXXXX
XXXXXXXX
Local Taxes - Real Estate
599,139
595,090
593,500
593,500
Intergovernmental Revenue
275,996
88,633
122,710
122,710
Fines, Licenses, and Permits
1,500
500
0
0
Miscellaneous
5,740
73,071
1,525
1,525
Other Financing Sources:
Transfers
0
0
0
0
Other Sources-Advances
0
750,000
1,605,000
0
Proceeds from Bonds
0
0
0
0
TOTAL REVENUE
1 882,37511
1,507,294
1 2,322,735
1 717,735
EXPENDITURES
(Identify each program and object
code at the same level shown on
(PROGRAM) (OBJECT)
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
Contractual Services
20,176
21,402
33,500
33,835
Capital Outlay
1,155,224
1,303,559
407,750
407,750
Transfers
225,243
242,632
233,500
236,700
Advances
0
0
0
0
TOTAL EXPENDITURES
1,400,643
1,567,593
674,750
678,285
Revenues Over (Under) Expenditures
(518,268)
(60,299)
1,647,985
39,450
Beginning Unencumbered Fund Balance
(Use Actual Cash Balance in Col. 2 and 3)
Ending Cash Fund Balance
Estimated Encumbrances (outstanding at end of year)
Estimated Ending Unencumbered Fund BaIanSL___J1
623,655
105,387
45,088
1,693,073
105,387
45,088
1,693,073
1,732,523
0
0
0
0
105,387
1 45,088
1,693,073
1,732,523
City of Dublin, Ohio 5/13/2015
EXHIBIT III
FUND
List All Funds Individually Unless
Reported on Exhibit I or II
Estimated
Unencumbered
Fund Balance
01/01/16
Budget Year
Estimated
Receipt
Total Available
For
Expenditures
Budget Year Expenditures and Encumbrances
Personal
Services
Other
Total
Estimated
Unencumbered
Balance 12/31/1E
GOVERNMENTAL:
SPECIAL REVENUE:
Street Maintenance & Repair
XXXXXXXX
XXXXXXXX
92,155
XXXXXXXX
XXXXXXXX
3,903,050
XXXXXXXX
XXXXXXXX
3,995,205
XXXXXXXX
XXXXXXXX
2,311,945
XXXXXXXX
XXXXXXXX
1,645,060
XXXXXXXX
XXXXXXXX
3,957,005
XXXXXXXX
XXXXXXXX
38,200
State Highway Improvement
1,628,510
869,505
2,498,015
01
982,585
982,585
1,515,430
Cemetery
15,530
177,200
192,730
136,340
47,1901
183,530
9,200
Recreation
601,560
7,544,625
8,146,185
4,497,815
3,602,395
8,100,210
45,975
Swimming Pool
32,530
994,365
1,026,895
611,505
398,335
1,009,840
17,055
Permissive Tax
4,510
2,569,845
2,574,355
0
2,250,000
2,250,000
324,355
Hotel /Motel Tax
2,165,765
2,936,700
5,102,465
722,420
3,505,850
4,228,270
874,195
Enforcement & Education
66,670
1,410
68,080
10,000
0
10,000
58,080
Law Enforcement Trust
890
100
990
0
950
950
40
Mandatory Drug Fine
2,520
0
2,5201
0
0
01
2,520
Mayor's Court Computer
9,465
5,150
14,615
01
5,150
5,150
9,465
Accrued Leave Reserves
813,380
139,000
952,380
275,0001
275,000
677,380
Wireless 9 -1 -1 System
376,660
100,000
476,660
01
80,000
396,660
TOTAL SPECIAL REVENUE FUNDS
5,810,145
19,240,950
25,051,095
8,565,025
12,517,514
21,082,540
3,968,555
DEBT SERVICE FUNDS
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
I XXXXXXXX
XXXXXXXXI
XXXXXXXX
General Debt Service
933,970
7,352,325
8,286,295
0
7,345,245
7,345,245
941,050
1994 Special Assessment Bond Retirement
0
0
0
0
0
0
0
2001 Special Assessment Bond Retirement
212,995
140,000
352,995
0
128,750
128,750
224,245
TOTAL DEBT SERVICE FUNDS
1,146,9651
7,492,325
11 8,639,290
11 0
7,473,99511
7,473,995
1,165,295
CAPITAL PROJECT FUNDS
XXXXXXXX
XXXXXXXX
XXXXXXXX
I XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
Note: Various construction funds not included.
TOTAL CAPITAL PROJECTS
L 0
0
0
0
0
IL::J11
0
City of Dublin, Ohio 5/13/2015
EXHIBIT III
FUND
List All Funds Individually Unless
Reported on Exhibit I or II
Estimated
Unencumberec
Fund Balance
01/01/16
Budget Year
Estimated
Receipt
Total Available
For
Expenditures
Budget Year Expenditures and Encumbrances
Personal
Services
Other
Total
Estimated
Unencumbered
Balance 12/31/16
PROPRIETARY:
ENTERPRISE FUNDS
Water
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXXI
XXXXXXXX
XXXXXXXX
12,245,685
1,016,320
13,262,005
184,005
287,465
471,470
12,790,535
Sewer
4,135,605
2,138,860
6,274,465
950,015
217,205
1,167,220
5,107,245
Merchandising
26,7151
3,450
30,165
0
8,000
8,000
22,165
TOTAL ENTERPRISE FUNDS
16,408,005
3,158,630
19,566,635
1,134,020
512,670
1,646,690
17,919,945
INTERNAL SERVICE FUNDS
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXX
Employee Benefits Self- Insurance
936,815
6,130,190
7,067,005
111,900
5,886,440
5,998,340
1,068,665
Workers Compensation Self- Insurance
414,430
158,540
572,970
0
85,850
85,850
487,120
TOTAL INTERNAL SERVICE FUNDS
1,351,245
6,288,730
7,639,975
111,900
5,972,290
6,084,190
1,555,785
TRUST AND AGENCY FUNDS
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
Drug Enforcement
0
0
0
0
0
0
0
Cemetery Perpetual Care
1,190,615
26,330
1,216,945
0
0
0
1,216,945
Dublin Convention & Visitors Bureau
46,460
505,000
551,460
0
505,000
505,000
46,460
Agency(Deposits)
1,484,160
482,275
1,966,435
0
754,155
754,155
1,212,280
TOTAL TRUST AND AGENCY FUNDS
2,721,235
1,013,605
3,734,840
0
1,259,155
1,259,155
2,475,685
TOTAL FOR MEMORANDUM ONLY
27,437,595
1 37,194,240:11
64,631,835
9,810,945
27,735,624
37,546,570
j 27,085,266
City of Dublin, Ohio 5/13/2015
STATEMENT OF PERMANENT IMPROVEMENTS
(Do Not Include Expense to be Paid from Bond Issue)
(Section 5705.29. Revised Code)
DESCRIPTION
Estimated Cost
of Permanent
Improvement
Amount to be
Budgeted During
Current Year
Name of Paying Fund
Total Project Cost
May Include Other
Funding Sources
2016 Projects
CIP - Administration
1,575,000
1,575,000
Capital Improvements Tax Fund
Municipal Facilities
15,260,000
250,000
Capital Improvements Tax Fund
Bridge Street District
5,030,000
500,000
Capital Improvements Tax Fund
Computer Hardware /Software
6,760,000
1,100,000
Capital Improvements Tax Fund
Fleet Management
9,975,000
1,785,000
Capital Improvements Tax Fund
& Water & Sewer & Other
CIP - Parks & Recreation
970,000
970,000
Capital Im rovements Tax Fund
Holder- Wright Farm & Earthworks
3,495,000
1,335,000
Capital Improvements Tax Fund
Parkland Acquisition
3,900,000
650,000
Parkland Acquisition Fund
CIP - Police
160,000
160,000
Capital Improvements Tax Fund
CIP - Sanitary Sewer
200,000
200,000
Sewer Fund
Reserve For Extensions
1,200,000
200,000
Sewer Fund
CIP - Water Distribution System
550,000
550,000
Water Fund
Rings Road Waterline (Churchman Road)
730,000
730,000
Water Fund
Reserve For Extensions
1,200,000
200,000
Water Fund
CIP - Stormwater System
560,000
560,000
Capital Improvements Tax Fund
Stormwater Improvements (various)
4,417,000
50,000
Capital Improvements Tax Fund
CIP - Transporation
6,350,000
6,350,000
Capital Improvements Tax Fund
TOTAL
62,332,000
17,165,000
NOTE: List does not include GO debt, TIF, federal
City of Dublin, Ohio 5113/2015