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Ordinance 022-16RECORD OF ORDINANCES 22 -16 Passed AN ORDINANCE ADOPTING THE PROPOSED TAX BUDGET FOR FISCAL YEAR 2017 Form N.. 3( 3 20 WHEREAS, Section 5705.28 of the Ohio Revised Code requires that City Council adopt a tax budget for the following year on or before July 15; and WHEREAS, Section 5705.30 of the Ohio Revised Code requires the tax budget to be filed with the County Auditor(s), as secretary to the budget commission(s), on or before July 20; and WHEREAS, the filing of the tax budget with the County Auditor(s) entitles the City to participate in "local government funds," which are monies collected by the State of Ohio and shared with its various political subdivisions via the County(s). NOW, THEREFORE, BE IT ORDAINED by the Council of the City of Dublin, State of Ohio, —7— of the elected members concurring that: Section 1. The proposed 2017 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 ATTEST: 1o� Clerk of Council 2016 Office of the City Manager S20q Emerald Parkway s Dublin, ON 43017.1g9q of Dublifl Phone: 614- 410-4400 s Fax; 614.410-4490 �u.I�LI.I�J To; Members of Dublin City Council From Dana L. McDaniel, City Mana ,% � Dates Mn 19, 2016 Initiated Bye Angel L. Mumma, Director of Finance Shawn S. Smith, Deputy Finance Director Melody Kennedy, Budget Manager Re. Fallow -up Memo - Ordinance No. 2�•16 — Adopting the Proposed Tax Budget for Fiscal Year X017 Summary Ordinance No, 22 -16 adopts the proposed tax budget for fiscal year 2017, During the first reading of the Ordinance an May 9, 2016, Council requested addit #anal information regarding the millage col lected for public safety, as well as contractual service expenditures for departments representing Community Environment and General Government, The information about each of the requests is as follows Dated millage The 1,233 voted to approve the levy while 487 voted against the levy, In the preceding years, policy levies were approved by the voters at a rate ranging from 1,2 mills to 2 mills, however, each of those approvals were for lim #ted periods of time, requiring renewals at the time of expiration. Given the continuing nature of the levy approved by the voters in 1981, there is no further action the City needs to take in order to maintain this levy. Contractual Sery #ces -- Commun# Environment The departments�divis #ans that make up the Community Environment category include Engineering, Planning, and Building Standards, The expenditures related to contractual services were as follows; continuing 1,2 mill 2014 - $528,837 (acfival) 2015 - $605,041 (actual) 2016 - $1,164,395 (budgeted) 2017 - $1,176,040 (estimate) police levy was authorised by the voters on November 3,1981, effective in 1982. Records maintained by the Franklin County Board of Elections indicate that of the 1,720 votersI Detailed information from each of the departments�divisions is noted below. Engineering 2014 actual 2015 actual � 2016 bud eted Recurring expenditures within the contractual services accounts include consulting services for surveying, bridge food ratings and inspecfiions, National Pollution Discharge Elimination System Ord, 22.16 — Adapting the Proposed Tax Budget for Fiscal Year 2017 -- Follow -up memo May 19, 2016 Page 2 (NPDLS) permit fees and required public education and outreach and professional services associated with floodplain permit review and stormwater inspection services, Additionally, inspection of construction materials by the City of Columbus, geo- technical testing services and contract inspection services are included in this category, In 2016, additional funding was approved for anticipated plan review expenses for the pedestrian bridge aver the Scioto River as well as environmental studies associated with the acquisition of the Rings Farm Building Mast of the expenditures within the Building division's contractual service accounts are recurring in nature and are dependent on building activity. The accounts making up this category include building inspection services, which provide funding for plumbing inspection services conducted by the Franklin County Board of Health (fees are collected that directly offset this expense); and plan review services, which provide funding for contractual plan review services to complement the {n- house plan review, The level of commercial construction anticipated in 2016 is the rationale for the increase from 2014 and 2015 to the 2016 estimate (based on the 2016 Operating Budget), Planning 2014 actual 2015 actual 2016 bud eted 170 966 $166L999 3521185 Recurring expenditures within the contractual service accounts within Planning include funding for architectural consulting services for the Administrative Review Team, and providing support to the Historic District, Bridge Street District and the West Innovation D {strict The planning services account will fluctuate from year -to -year depending an City Council's priarities In 2016, funding was approved far continued studies related to inflll projects, modifications to the Community Plan, studies related to transit, the Metro - Blazer area plan, the Bright Road area plan, the West Bridge Street framework plan, as well as code updates far the Bridge Street District and West Innovation District. Contractual Services — General Government The departmentsJdiv {sions that make up the Genera! Government category include Office of the City Manager, Human Resources, Community Relations, Legal, Finance, Fleet, Public Works, legislative Affairs, Bconomic Development, Information Technology, Mayor's Court, Records, 1= aci {ities, and Volunteer Resources The expenditures related to contractual services were as follows; 2014 - $6,495,125 (actual) 2015 - $8,101,927 (actual) 2016 - $9,142,825 (budgeted) 2017 - $9,234,255 (estimate) Ord, 22 -16 — Adopting the Proposed Tax Budget for Fiscal Year 2017 — Follow -up memo May 19, 2016 Page 2 Legal 2014 actual 7 ,_ 1,577,x62 2015 actual 2016 budgeted asa,�33 1,�501000 � One of the largest category of expenditures is related to the City's legal services, This category not only includes the City's standard contract with Frost Brawn Todd, but also includes legal charges incurred as development agreements and economic development agreements are prepared far Council consideration, Property appraisals are also funded fram this category The increase in 2015 is largely attributable to the work associated with the Bridge Park Development Agreement, Information Technology 2014 actual 2015 actual 2016_budgeted Another department which has a significant amount of contractual service expenses is Information Technology (IT), Funding within IT is programmed for city-wide communication, which includes phone and cellular phone equipment and monthly charges, and mobile computing fees for Police, Building Standards, Planning, Engineering, Facilities and Streets and Utilities, Funding is also included within IT for professional services (computer consulting services) associated with the implementation of new applications and to enhance the City's current applications as well as the maintenance of equipment, which includes hardware and software maintenance fees, Finally, beginning in 2016, the IT department increased the budget amount for printing as part of trans itioning to a managed services contract, In past years, the printing expenses (machines and suppIies) were funded as part of the Capital Budget, As part of this new contract, the City pays a larger service fee (fram the operating budget) but does not purchase any machines ar supplies, which are managed by the contractor. Prior to implementing this contract, acost- benefit analysis was done, which concluded that the Ciry would achieve overall savings, Facilities With the exception of the Dublin Community Recreation Center (DCRC), utility charges for all Ciry facilities are paid far fram the Facilities contractual services budget, This amount ranges from $425,0x0 - $450,x00 in the three -year time period of 2014, 2015 and 2016, Also funded from facilities is the cost to maintain the Cityawned facilities (except for the DCRC and outdoor pools), including the Compressed Natural Gas fuel system, The maintenance of the facilities includes general maintenance, preventive maintenance contracts for mechanical systems, and custodial services. These expenditures are recurring from year -ta -year Ord, 22.16 — Adopting the proposed Tax Budget for Fiscal Year 2017 — Follow -up memo May 19, 2016 Page 2 Staff has attempted to identify the large expenditures within General Government - contractual services category. The expenditures within the remaining departments/divisions constitute smaller dollar amounts that are generally consistent from year -to -year. While staff recognizes that some expenditures may be one -time expenditures (i,e pedestrian bridge plan review) it is difi"rcult to know at this point in time what new one -time expenditures maybe requested for , 2017, As such, the overall increase of to /o over the 2a16 estimate, as outlined in the original staff report dated May 5, 2a16, provides a preliminary estimate far the upcoming year Recommendation Staff recommends passage of Ordinance 22-16 at the second readingJpublic hearing on May 23, zai6, Office of the City Manager V D p J20q Emerald Parkway � Dublin, OH 43817 -1g9q �� a ub�� Phone. 614�41q�44gq � Fax; 614w410 -449q u�1aJ11!� ToM Members of Dublin City Counci From Dana L, McDaniel, City Manager pate; May 5, 2a16 Initiated By; Angel L, Mumma, Director of Finance Shawn 5, Smith, Deputy Finance Director Malady Kennedy, Budget Manager Rey Ordinance Nor 22.16 _Adopting the Proposed Tax Budget for Fiscal Year 2017 Summary Ordinance No. 22.16 authorizes the adoption of the proposed tax budget for fiscal year (F1') 2017 in compliance with the Ohio Revised Cade (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 taming year. The tax budget includes actual revenue and expenditures for the two preceding years (2014 and 2x15) and estimates of revenue and expenditures far the current and upcoming year (2016 and 2017). The 2016 estimate is based an the 2016 appropriations approved by City Council on December 7, 2015 (Ordinance 95 -15). A 1 % projected rate of growth has been used to calculate 2017 expenditures. The ORC requires the adoption of tax budget to the County the tax budget by July 15 and the City is required to submit the Budget Commissions before July 20. Once the tax budget is adapted, it will be fled with the Delaware and Franklin County Budget Commissions. Union County does not require the tax budget to be fled with their County Budget Commission. The City's eiigibiliry to receive "local government funds" from Delaware and Franklin Counties is contingent upon the timely fling of a tax budget with the respective County Budaet Commissions. The Franklin County Budget Commission also reviews any property tax levy assessments outside the ten -m to verify the appropriate miilage far those obligations. limitation The allocation of the City's inside miilage (also known as "unvoted" miilage), a total of 1.75 mills, can be adjusted on an annual basis. As part of the 2016 - 2a2a CIP review, Ciry Council approved the same allocation where sa °/o (14 mills) of the prpperly tax revenue from the Ciry "s "inside miilage'" is allocated to the Capital Improvements Tax Fund, with the remaining 20 °/0 (.35 mills) allocated to the Parkland Acquisition Fund. Below is a history of the approved allocation: Fiscal Years Milla,�e Prior to 2000 1.17 .5a .ag 1.75 2001.2x06 1J5 Fund General Fund Safety Fund General Obligation Debt Service Fund Parkland Acquisition Fund Ord, 22 -16 — Adopting the Proposed Tax Budget for Fiscal Year 2017 May 5, 2016 Page 2 Fiscal Years Mill, Fund 2007 -2009 ,95 Parkland Acquisition Fund ,80 Capita! Improvements Tax Fund 1,75 2010-2016 .35 Parkland Acquisition Fund 1,40 Capital Improvements Tax Fund 1,75 The City has the option to reallocate the tax revenue from the inside miilage 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 by Council in early September, It is important to note that despite the fact that 20% of the property tax revenue received from the inside miilage is allocated to the Parkland Acquisition Fund, the amount allocated within the Capital Improvement Tax Fund may also be used for parkland acquisition and other park - related capital improvements, as well as other capital improvements. In addition to the revenue generated from the City's 1,75 mills from inside miliage, the City also receives revenue from 120 mills of outside miliage, which is credited to the Safety Fund for police operations, The current effective rates for residential/agriculture and commercial miilage is 0,196143 and 0,324974, respectively, For every $100,000 in valuation, those rates translate into taxes of $6,87 for residential/agriculture properties and $11,34 for commercial properties, On April 11, 2016, the Frst quarter 2016 financial update was provided to City Council In the 2016 Operating Budget, it was projected that revenue from local income tax would be $83,285,000 with 75% or $62,463,750 programmed in the General Fund and 25° /oar $20,821,250 programmed in the Capital Improvements Tax Fund, This projection represents a 51% reduction over 2015 actual income tax revenue. However, as reported, income tax revenues through the first quarter of 2016 increased 41% over the first quarter of 2015, The largest source of income tax revenue, withholding taxes derived from those individuals working in Dublin, increased 3,0 ° /0, while business net profits and revenue from individual returns increased 24,0 ° /a and 0,2 ° /0, respectively, Staff continually monitors income tax revenues, Based on activity through the second quarter, a revision upward to the current year estimate may be warranted given where we stand today, However, we will continue to remain conservative in our estimates of this important source of revenue, Future estimates will take into consideration the lass of revenue from Nationwide and JP Morgan Chase, In light of these future lasses, we have applied a modest 1 %increase over 2016 estimates in calculating the 2017 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 ar greater than 50 °/a of the General Fund expenditures including operating transfers, Based on estimated revenue and expenditures, the 2017 tax budget reflects an estimated 2016 year -end General Fund balance of $55,808,275 and $43,394,365 for 2017 which, as a percentage of General Fund expenditures and operating transfers, equals 80 °/a and 55% respectively, This projected reduction in the General Fund balance is largely the result of transferring nearly $7,4 million from the General Fund to cash fund the Mid-century Neighborhood sidewalks, curb and gutter, as well as $5 million of the Ord, 22 -16 — Adopting the Proposed Tax Budget for Fiscal Year 2017 May �, 2016 Page 2 Pedestrian Bridge, Both of these General fund commitments were discussed and approved as part of the 2016 — 2020 CIP Workshops, Staff will continue to evaluate funding for all capital projects but in particular these two projects to determine if cash funding from the General Fund is most appropriate, This will be discussed as part of the 2017 — 2021 CIP, When looking at the projected General Fund balance, it is important to remember that these figures assume that all funds appropriated in 2016 and 2017 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 2017 reflects a very precursory review of revenue and expenditures for the upcoming year, staff continues to monitor revenue and expenditures, provide updated reporks, and make current and future revenue and expenditure adjustments as necessary, Recommendation Staff recommends passage of prdinance 22 -16 at the second reading�public hearing on May 23, 2016, Attachment 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 Budget Year Amount to be Derived From Levies Outside 10 Mill Limitation County Auditor's estimate Tax Rate to be Levied Inside 10 Mill Limited Budget Year Outside 10 Mill Limit Budget Year Column 1 Column 2 Column 3 Column 4 Column 5 GOVERNMENT FUNDS XXXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX GENERALFUND 0 0 0 POLICE /SAFETY OPERATING FUND 368,985 0 368,985 PARKLAND ACQUISITION 644,660 644,660 0 CAPITAL IMPROVEMENTS TAX FUND 2,957,800 2,957,800 0 PROPRIETARY FUNDS XXXXXXXX XXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXX FIDUCIARY FUNDS XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX TOTAL ALL FUNDS 3,9 71,4JE 3,602,46 City of Dublin, Ohio 5/112016 SCHEDULE B LEVIES OUTSIDE 10 MILL LIMITATION, EXCLUSIVE OF DEBT LEVIES FUND Maximum Rate Authorized to be Levied Tax Year County Auditor's Estimate of Yield of Levy (Carry to Schedule A, Column 3) GENERALFUND: Current Expense Levy authorized by voters on not exceed years. Authorized under Sect. R.C. Current Expense Levy authorized by voters on / / not exceed years. Authorized under Section. R.C. Current Expense Levy authorized by voters on / / not exceed years. Authorized under Section. R.C. Current Expense Levy authorized by voters on / / not exceed years. Authorized under Section. R.C. Current Expense Levy authorized by voters on / / not exceed years. Authorized under Section. R.C. not exceed years. Authorized under Section. R.C. Current Expense Levy authorized by voters on / / not exceed years. Authorized under Section. R.C. TOTAL GENERAL FUND OUTSIDE 10 MILL LIMITATION SPECIAL LEVY FUNDS POLICE /SAFETY FUND, Levy authorized by voters on 1111981 1.2 not to exceed ONGOING years. Authorized under Section R.C. FUND, Levy authorized by voters on 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 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 5/112016 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 2014 Actual (2) For 2015 Actual Current Year Estimated for 2016 Budget Year Estimated for 2017 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 66,051,400 65,838,948 62,463,750 61,650,000 Other Local Taxes 0 1 0 1 0 1 0 Total Local Taxes 66,051,400 65,838,948 62,463,750 61,650,000 Intergovernmental Revenues State Shared Taxes and Permits Local Government 541,015 504,954 501,520 501,520 Estate Tax 90,657 10,786 0 0 Cigarette Tax 638 560 635 635 Liquor and Beer Permits 58,094 60,393 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 690,404 576,694 557,155 557,155 Federal Grants or Aid 0 0 0 0 State Grants or Aid 0 0 0 0 Other Grants or Aid 0 0 0 0 Total Intergovernmental Revenues 690,404 576,694 557,155 557,155 Special Assessments 0 0 0 0 Charges for Services 1,534,078 1,182,787 1,135,000 1,135,000 Fines, Licenses, and Permits 3,187,559 3,580,849 2,171,355 1,941,355 Miscellaneous 1,327,334 11103,311 584,000 584,000 Other Financing Sources: Proceeds from Sale of Debt 0 0 0 0 Transfers 0 0 0 0 Advances 3,085,000 24,060,000 30,000 128,800 Other Sources 0 0 0 L 0 TOTAL REVENUE 75,875,774 96,342,589 66,941,260 65,996,310 City of Dublin, Ohio 5/112016 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 2014 Actual (2) For 2015 Actual (3) Current Year Estimated for 2016 (4) Budget Year Estimated for 2017 (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 276,285 232,276 225,000 227,250 Supplies and Materials 67,709 1 79,096 1 125,0001 126,250 Capital Outlay 01 01 0 0 Total Security of Persons and Property 343,995 311,372 350,000 353,500 Public Health Services Personal Services 0 0 0 0 Travel Transportation 0 0 0 0 Contractual Services 300,948 348,647 374,000 377,740 Capital Outlay 0 0 01 0 Total Public Health Services 300,948 348,647 374,000 377,740 Leisure Time Activities Personal Services 4,828,111 4,961,611 5,372,340 5,426,065 Travel Transportation 15,464 17,596 38,225 38,610 Contractual Services 1,328,467 1,369,653 1,499,330 1,514,325 Supplies and Materials 440,224 382,090 1 556,4751 562,040 Capital Outlay 245,048 237,308 302,9501 305,980 Total Leisure Time Activities 6,857,315 6,968,257 7,769,320 7,847,020 Community Environment Personal Services 5,287,981 5,574,988 6,297,855 6,360,835 Travel Transportation 40,203 59,945 84,315 85,160 Contractual Services 528,837 605,041 1,164,395 1,176,040 Supplies and Materials 41,000 36,341 50,000 50,500 Capital Outlay 742 4,784 16,900 17,070 Total Community Environment 5,898,762 6,281,099 7,613,465 7,689,605 Basic Utility Services Personal Services 584,423 628,478 701,595 708,610 Travel Transportation 1,058 417 6,800 6,870 Contractual Services 2,756,434 2,294,583 2,579,305 2,605,100 Supplies and Materials 3,070 2,813 7,485 7,560 Capital Outlay 2,927 0 1,000 1,010 Total Basic Utility Services 3,347,912 2,926,291 3,296,185 3,329,150 City of Dublin, Ohio 5/112016 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 2014 Actual (2) For 2015 Actual (3) Current Year Estimated for 2016 (4) Budget Year Estimated for 2017 (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 01 01 01 0 Total Transportation 0 0 0 0 General Government Personal Services 9,113,281 9,918,004 11,937,920 12,057,300 Travel Transportation 181,613 262,578 358,610 362,195 Contractual Services 6,495,125 8,101,927 9,142,825 9,234,255 Supplies and Materials 3,227,251 2,690,758 3,874,495 3,913,240 Capital Outlay 12,188 190,980 88,500 89,385 Total General Government 19,029,458 21,164,247 25,402,350 25,656,375 Debt Service Interest 0 0 0 0 Other Debt Service 0 01 0 0 Total Debt Service 0 0 0 0 Other Uses of Funds Transfers 14,330,000 15,780,000 18,030,000 26,280,000 Advances 14,355,000 36,942,000 1,321,000 280,000 Contingencies 262,145 140,702 150,000 150,000 Other Uses of Funds(Refunds /Incentives /Grants) 6,171,998 6,940,683 6,383,000 6,446,830 Total Other Uses of Funds 35,119,144 59,803,386 25,884,000 33,156,830 TOTAL EXPENDITURES 70,897,533 97,803,298 70,689,320 78,410,220 Revenues over/ under Ex enditures 4,978,241 1,460,710 3,748,060 12,413,910 Be innin Cash Fund Balance 56,038,804 61,017,045 59,556,335 55,808,275 Ending Cash Fund Balance 61,017,045 59,556,335 55,808,275 43,394,365 Estimated Encumbrances (2,729,759) (2,809,811) 0 0 Estimated Ending Unencumbered Fund Balance 58,287,286 56,746,524 55,808,275 43,394,365 City of Dublin, Ohio 5/112016 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 2014 Actual (2) For 2015 Actual (3) Current Year Estimated for 2016 (4) Budget Year Estimated for 2017 (5) REVENUE XXXXXXXX XXXXXXXX XXXXXXXXX XXXXXXXX Local Taxes 436,399 438,598 368,985 368,985 Intergovernmental Revenue 77,413 63,113 35,000 35,000 Charges for Services 1,678,160 1,654,749 1,638,160 1,638,160 Miscellaneous 18,681 17,923 8,890 8,890 Other Financing Sources: Transfers 9,330,000 10,130,000 11,080,000 11,580,000 Other Sources 0 0 0 0 TOTAL REVENUE 11,540,653 12,304,383 13,131,035 13,631,035 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 10,571,015 11,789,241 13,074,510 13,205,255 Travel/Transportation 105,206 136,744 186,200 188,060 Contractual Services 234,830 216,162 411,560 415,675 Supplies and Materials 88,334 89,512 126,480 127,745 Capital Outlay 39,500 16,280 28,730 29,015 Other Uses(Refunds and other misc) 9,776 3,395 7,550 7,625 TOTAL EXPENDITURES 11,048,661 12,251,334 13,835,030 13,973,375 Revenues Over Under Expenditures 491,993 53,050 703,995 342,340 Beginning Cash Fund Balance Ending Cash Fund Balance Estimated Encumbrances (outstanding at end of year) Estimated Ending Unencumbered Fund Balance 1,009,838 1,501,831 1,554,880 850,885 1,501,831 1,554,880 850,885 508,545 (125,613) (150,125) 0 0 1,376,218 L 1,404,756 850,885 508,545 City of Dublin, Ohio 5/112016 City of Dublin, Ohio 5/112016 EXHIBIT II FUND TYPE/CLASSI FI CATION: CAPITAL PROJECTS To be used for any fund receiving property tax revenue except the General Fund. DESCRIPTION (1) For 2014 Actual (2) For 2015 Actual (3) Current Year Estimated for 2016 (4) Budget Year Estimated for 2017 (5) REVENUE XXXXXXXX XXXXXXXX XXXXXXXXX XXXXXXXX Local Taxes* Property Tax -- Real Estate /Personal Property 2,423,997 2,501,080 2,364,300 2,957,800 Municipal Income Tax 22,017,130 21,945,914 20,821,250 20,550,000 Intergovernmental Revenue 372,686 662,581 254,000 354,000 Fines, Licenses, and Permits 0 0 0 675,000 Miscellaneous 699,252 224,652 1 147,1501 155,000 Other Financing Sources: Transfers 0 0 0 7,390,000 Other Sources- Advances 958,500 927,975 1,418,500 1,783,500 Proceeds from Bonds 0 0 0 0 TOTAL REVENUE 26,471,565 26,262,202 25,005,200 33,865,300 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 49,912 38,837 38,500 38,885 Capital Outlay 19,637,397 19,379,094 33,402,975 23,665,000 Transfers 3,140,135 2,722,228 4,132,000 4,132,000 Advances 8,345,000 4,691,000 4,534,100 275,000 TOTAL EXPENDITURES 31,172,444 26,831,159 42,107,575 28,110,885 Revenues Over Under Expenditures 4,700,879 568,957 17,102,375 5,754,415 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 23,306,563 18,605,685 18,036,730 934,355 18,605,685 18,036,730 934,355 6,688,770 (7,902,973) (12,805,471) 0 0 10,702,713 5,231,259 934,355 6,688,770 City of Dublin, Ohio 5/112016 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 2014 Actual (2) For 2015 Actual (3) Current Year Estimated for 2016 (4) Budget Year Estimated for 2017 (5) REVENUE XXXXXXXX XXXXXXXX XXXXXXXXX XXXXXXXX Local Taxes - Real Estate 595,090 625,237 644,661 644,660 Intergovernmental Revenue 88,633 125,906 62,260 62,260 Fines, Licenses, and Permits 500 0 0 0 Miscellaneous 73,071 5,426 1,525 1,525 Other Financing Sources: Transfers 0 0 0 0 Other Sources - Advances 750,000 2,015,609 0 0 Proceeds from Bonds 0 0 0 0 TOTAL REVENUE 1,507,294 2,772,177 708,446 708,445 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 21,402 9,714 11,000 11,000 Capital Outlay 1,303,559 503,977 402,300 400,180 Transfers 242,632 233,445 236,700 238,820 Advances 0 400,000 200,000 200,000 TOTAL EXPENDITURES 1,567,593 1,147,136 850,000 850,000 Revenues Over Under Expenditures 60,299 1,625,042 141,554 141,555 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 105,387 45,088 1,670,129 1,528,575 45,088 1,670,129 1,528,575 1,387,020 0 (320,000) 0 0 45,088 1,350,129 1,528,575 1,387,020 City of Dublin, Ohio 5/112016 EXHIBIT III FUND List All Funds Individually Unless Reported on Exhibit I or II Estimated Unencumberec Fund Balance 01/01/17 Budget Year Receipt Total Available Expenditures Budget Year Expenditures and Encumbrances Personal Services Other j Total Estimated Unencumbered Balance 12/31/17 GOVERNMENTAL SPECIAL REVENUE: Street Maintenance & Repair XXXXXXXX XXXXXXXX 245,585 XXXXXXXX XXXXXXXX 3,766,500 XXXXXXXX XXXXXXXX 4,012,085 XXXXXXXX XXXXXXXX 2,285,200 XXXXXXXX XXXXXXXX 1,627,500 XXXXXXXX XXXXXXXX 3,912,700 XXXXXXXX XXXXXXXX 99,385 State Highway Improvement 2,262,990 869,505 3,132,495 0 120,740 120,740 3,011,755 Cemetery 18,445 187,200 205,645 143,635 52,280 195,915 9,730 Recreation 784,815 7,845,805 8,630,620 4,296,940 2,603,030 6,899,970 1,730,650 Swimming Pool 26,245 1,033,525 1,059,770 615,735 435,935 1,051,670 8,100 Permissive Tax 1,705 92,845 94,550 0 0 0 94,550 Hotel /Motel Tax 1,540,165 4,000,000 5,540,165 769,480 3,977,350 4,746,830 793,335 Enforcement & Education 80,055 1,410 81,465 0 0 0 81,465 Law Enforcement Trust 2,315 100 2,415 0 0 0 2,415 Mandatory Drug Fine 2,550 0 2,550 0 0 0 2,550 Mayor's Court Computer 8,080 10,500 18,580 0 15,580 15,580 3,000 Accrued Leave Reserves 334,825 142,850 477,675 353,500 0 353,500 124,175 Wireless 9 -1 -1 System 412,890 100,000 512,890 0 11 80,000 80,000 432,890 TOTAL SPECIAL REVENUE FUNDS DEBT SERVICE FUNDS 5,720,665 XXXXXXXX 18,050,240 XXXXXXXX 23,770,905 XXXXXXXX 8,464,492 XXXXXXXX 1 8,912,415 XXXXXXXX 17,376,905 XXXXXXXX 6,394,000 XXXXXXXX General Debt Service 3,008,500 5,593,600 8,602,100 0 6,682,200 6,682,200 1,919,900 1994 Special Assessment Bond Retirement 0 0 0 0 0 0 0 2001 Special Assessment Bond Retirement 196,620 126,525 323,145 0 128,785 128,785 194,360 TOTAL DEBT SERVICE FUNDS 3,205,120 5,720,125 8,925,245 0 6,810,985 6,810,985 2,114,260 CAPITAL PROJECT FUNDS XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX We Various construction funds not included. TOTAL CAPITAL PROJECTS 0 0 0 0 0 0 0 City of Dublin, Ohio 5/112016 EXHIBIT III FUND List All Funds Individually Unless Reported on Exhibit I or II Estimated Unencumberec Fund Balance 01/01/17 Budget Year Receipt Total Available Expenditures Budget Year Expenditures and Encumbrances Personal Services Other 1 1 Total Estimated Unencumbered Balance 12/31/17 PROPRIETARY: ENTERPRISE FUNDS Water XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX 12,808,960 1,152,720 13,961,680 190,905 1,557,300 1,748,205 12,213,475 Sewer 3,018,450 2,309,525 5,327,975 997,915 2,756,400 3,754,315 1,573,660 Merchandising 31,630 2,270 33,900 0 5,050 5,050 28,850 TOTAL ENTERPRISE FUNDS 15,859,040 3,464,515 19,323,555 1,188,820 4,318,749 5,507,572 13,815,984 IL INTERNAL SERVICE FUNDS XXXXXXXX XXXXXXXX XXXXXXXX I XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXX Employee Benefits Self- Insurance 1,268,705 7,121,530 8,390,235 149,640 7,014,580 7,164,220 1,226,015 Workers Compensation Self- Insuranc 348,600 153,540 502,140 0 281,740 281,740 220,400 TOTAL INTERNAL SERVICE FUNDS 1,617,305 7,275,070 8,892,375 149,640 7,296,320 7,445,959 1,446,415 TRUST AND AGENCY FUNDS XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX Drug Enforcement 0 0 0 0 0 0 0 Cemetery Perpetual Care 1,284,670 26,070 1,310,740 0 0 0 1,310,740 Dublin Convention & Visitors Bureau 60,415 770,000 830,415 0 770,000 770,000 60,415 Agency(Deposits) 81,905 707,500 789,405 0 707,500 707,500 81,905 COI RS 244,240 236,000 480,240 0 236,000 236,000 244,240 TOTAL TRUST AND AGENCY FUND 1,671,230 1,739,570 3,410,800 0 1,713,500 1,713,500 1,697,300 TOTAL FOR MEMORANDUM ONLY 28,073,360 36,249,521 64,322,881 9,802,950 29,051,970 38,854,921 25,467,958 City of Dublin, Ohio 5/112016 STATEMENT OF PERMANENT IMPROVEMENTS (Do Not Include Expense to be Paid from Bond Issue) (Section 5705.29. Revised Code) -IFEstimated DESCRIPTION CostAmount of Permanent Improvement to be Budgeted During Current Year Name of Paying Fund Total Project Cost 2016 -2020 (May Include Other Funding Sources) 2017 Projects Major Projects: CIP - Administration Municipal Facilities 3,305,000 465,000 Capital Improvements Construction Computer Hardware /Software 6,000,000 950,000 Capital Improvements Tax Fund & Water & Sewer & Other Fleet Management 9,380,000 1,525,000 Capital Improvements Tax Fund & Water & Sewer & Other CIP - Parks & Recreation Emerald Fields 4,215,000 225,000 Capital Improvements Tax Fund Coffman Park Expansion 6,980,000 985,000 Capital Improvements Tax Fund Scioto River Pedestrian Bridge 8,228,000 5,000,000 Capital Improvements Tax Fund Parkland Acquisition 3,900,000 650,000 Parkland Acquisition Fund CIP - Police Next Gen 911 Upgrade 675,000 675,000 Capital Improvements Tax Fund /Grant CIP - Sanitary Sewer Allocation For Extensions 1,800,000 200,000 Sewer Fund CIP - Water Distribution System Rings Road Waterline (Churchman Road) 730,000 650,000 Water Fund Water Line Extensions 2,180,000 140,000 Water Fund Tuswell Drive Waterline 135,000 120,000 Water Fund Allocation For Extensions 1,200,000 200,000 Water Fund CIP - Stormwater System Stormwater Improvements (various) 4,647,000 50,000 Capital Improvements Tax Fund CIP - Transporation Shier Rings Road - Avery Road to Eiterman 200,000 100,000 Capital Improvements Tax Fund Uncurbed Street- Mid Century Neighborhood 2,820,000 2,390,000 Capital Improvements Tax Fund Bridge Street District Program Management 5,860,000 600,000 Capital Improvements Tax Fund Comprehensive Wa findin - Citywide 1,370,000 130,000 Capital Improvements Tax Fund Old Avery Relocation 200,000 100,000 Capital Improvements Tax Fund Shier Rings Road SUP - Eiterman to Cos gray 360,000 30,000 Capital Improvements Tax Fund Concord Road SUP 295,00011 280,000 Capital Improvements Tax Fund TOTAL 64,480,000 15,465,000 NOTE: List does not include GO debt, TIF, Federal or State funded projects or permissive tax funded projects or non -major projects. City of Dublin, Ohio 5/112016