Ordinance 023-19RECORD OF ORDINANCES
BARRETT BROTHERS - DAYTON, OHIO Form 6220S
Ordinance No. 23-19
Passed
AN ORDINANCE ADOPTING THE PROPOSED TAX BUDGET FOR
FISCAL YEAR 2020
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, E IT ORDAINED by the Council of the City of
Dublin, State of Ohio, of the elected members concurring that:
Section 1. The proposed 2020 tax budget hereto attached as an Exhibit,
be and hereby is approved.
Section 2. This ordinance shall tak
under applicable law. /
PasXe this day
yor — Pre
ATTEST:
� 101 7" rdl—a-flM
ffect on the earliest date permitted
2019.
Clerk of Council
AIN&
IOffice of the City Manager
C��y 'Dublin5200 Emerald Parkway * Dublin, OH 43017-1090
oPhone: 614-410-4400 *Fix: 614-410-4490
MCM0
To.s Members of Dublin Council
From: Dana L. McDaniel, City Manag
Date.w April 30, 2019
1-niftl'ated By: Angel L. Mumma, Director of Finance
Matthew L. Stiffler, Deputy Finance Director
Melody Kennedy, Budget Manager
Re.: Ord*inance No. 23-19 — Adoptl"ng the Proposed Tax Budget for
Hscall Year 2020
Executlove Summary
In compliance with the Ohio Revised Code (ORC) Section 5705.28, submitted for your approval is
the proposed tax budget for the 2020 fiscal year (calendar basis).
The Ohio Revised Code mandates adoption of the tax budget by a political subdivision (taxing
authority) no later than July 15th of each year for the next succeeding calendar year. The approved
tax budget must be effective prior to filing with the office of the County Auditor, and must be filed
with the County Auditor (5705.30 ORC) no later than July 20th. The budgetary laws governing
political subdivisions in the State of Ohio can be found in Section 5705 of the Ohio Revised Code.
The tax budget is part of the tial stages of the Citys annual budgeting process, and represents
the City"s first estimate of its anticipated financial condition, resources and expenditure needs for
the coming year. Its primary purpose is to set property tax rates and allocate local government
fund dollars. This submission covers the financial completion of calendar years 2017 and 2018, a
forecast for calendar year 2019, and the projection for calendar year 2020.
As City Council is aware, these forecasts and this submission is very preliminary as the Citys
Operating Budget process does not begin until the third quarter of this fiscal year, for the next fiscal
year. In no way does adoption of the tax budget grant any legal spending authority of public funds,
or commit to any capital improvement projects for the 2020 fiscal year. This is not ?a
Ap "ro r1ation
measure.
The tax budget includes the following columns as marked in the document on Exhibits I through IL
Ord. 23-19 — Adopting the Proposed Tax Budget for Fiscal Year 2020
April 30, 2019
Page 2
(1) Description of the revenue or expenditure type.
(2) Actual revenue and expenditure figures for calendar year 2017.
(3) Actual revenue and expenditure figures for calendar year 2018.
Exhibit III is used for all funds that do not derive any revenue from the general property taxes (ali
funds `eon Exhibits I and II, construction funds and TIF Funds).
Exhibit IV includes supplemental information for Capital Improvements for 2020 as well as the City's
debt schedule. The Capital Improvements projection is reflected in the City's approved 2019-2023
Capital Improvements Program (excluding any expenses to be paid from bond issue), and the debt
schedule is based on the projection for calendar year 2020,
Prooertv Tax Distribution
The Police /Safety Operating Fund, the Parkland Acquisition Fund, and the Capital Improvements
Tax Fund receives property tax revenues.
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 2019 — 2023 CIP review, City Council approved
the same allocation where 80% (1.4 mills) of the property tax revenue from the City's "inside
millage'rif is allocated to the Capital Improvements Tax Fund, with the remaining 20% (.35 mills) is
allocated to the Parkland Acquisition Fund. Following is a history of approved allocations.
Ord. 23-19 — Adopting the Proposed Tax Budget for Fiscal Year 2020
April 30, 2019
Page 3
2007- 2009 .95 Parkland Acquisition Fund
.80 Capital Improvements Tax Fund
1.75
2010-2019 .35 Parkland Acquisition Fund
1.40 Capital Improvements Tax Fund
1.75
Other sources of revenue for the Parkland Acquisition Fund include a contribution from Washington
Township ($50,000 annually from 2015 through 2024 in exchange for the city assuming ownership
and maintenance for Kaltenbach Park), interest income, and repayments of advances from other
funds.
Currently, the only annual expenditure made from the Parkland Acquisition Fund is for payment of
the debt service for the Coffman Park expansion. That debt is scheduled to retire in 2020.
As of December 31, 2018, the fund balance In the Parkland Acquisition Fund was $1,443,109. All
t-hings remaining unchanged, the fund balance is projected to remain relatively consistent through
year 2020A
In addition to the revenue generated from the City's 1.75 mills from inside millage, the City receives
revenue from 1.20 mills of voted millage, which is credited to the Safety Fund for police operations.
The current effective rates for residential/agriculture and commercial millage is 0.183360 and
0.302707,, respectively. For every $100,000 in valuation, those rates translate into taxes of $6.42
for residential/agriculture properties and $10.59 for commercial properties.
April and October are the two largest months in which income tax revenue is received. Through
March 2019, year-to-date income tax revenues were up 3.05% over the same time period in 2018,
mostly due withholdings and individual taxes. Net profits were down roughly $130,800, or 10%
I
Ord. 23-19 — Adopting the Proposed Tax Budget for Fiscal Year 2020
April 30, 2019
Page 4
from March 31 of last year. Although these figures only represent Q1, they are consistent with what
was anticipated when projecting the 2019 income tax revenues.
Given that actual receipts are very close to the budgeted revenue, StaN does not recommend
revising the 2019 projected income tax revenue at this time,, and are not projecting a change in tfie
estimate for 2020. However, income tax revenues are monitored on a daily basis. If activity in the
upcoming months warrants an adjustment to the estimate (up or down), Staff will inform City
Council.
When looking at the projected General Fund balance, it is important to remember that these
figures assume that all funds appropriated 'ion 2019 and 2020 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.
On the expenditure side of the tax budget, in most cases, a modest 0-1% projected rate of growth
0
has been used to calculate 2020 operating expenditures. A 2% projected rate of growth was used
for general operations payroll (excluding Police Service).
While the proposed tax budget for FY 2020 reflects a very precursory review of revenue and
expenditures for the upcoming year, staff continue to monitor actual revenue and expenditures for
2019, provide updated financial reports, and make current and future revenue and expenditure
adjustments as necessary.
Staff recommends passage of Ordinance 23-19 at the second rblic hearing on May 20,
2019.
I
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FAILURE TO COMPLY WITH SECTION SR5.34 00.E SRALL RESULT IN LOW W LOCAL GOVERNMENT FUND
SCHEDULE
SUMMARYOf AMOUNTS REQUIRED fROMGENERAL PROPERTY TAX APPROVED BY BUDGET COMMISSION,
AND COUNTY AUDITOR'S ESTIMATED RATES
L or municipal use rot
budget
use for -OULIV Abner use
FUND
(Incl Use only those funds
which are requesting
general propery tax revenue)
Budget Year
Amount
Requested of
Bought
Commission Insides
Outside
at
BudgetV r�
Amount AFUJI
by Budget
CommissionDerived
Inside 10 MTI
Limitation
County Auditor's colo e
Bought Year Tax Rate to be Levied
Amount tobe
From Irude 10 MIII Outed 10 Mill
Levies Outside Limited BuQget Lima Bought
10 MIII Limitation Yea Year
Columnl
Column 2
Column 3
Column 4
Column 5
GOVERNMENT FUNDS
XXXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
GENERAL FUND
0
0
0
POUCESAFETYOPERATING FUND
500,040
0
500,040
PARKLAND ACQUISITION
737,000
737,000
0
CAPITAL IMPROVEMENTS TAx FUND
2,050,700
2,050,700
0
PROPRIETARY FUNDS
XXXXXXXX
XXXXXXXX
XXXXXXXXX
XXXXXXXXX
XXXXXXXX
FIDUCIARYFUNDS
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
TOTAL ALL FUNDS
4107 540
1 3, 587, 700
1 500,040
Chofix Nln, Ohio 425019
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 / /11
not to exceed years. Authorized under Section R.C.
FUND, Levy authorized by voters on / /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 years. Authorized under Section R.C.
City of Dublin, Ohio 4252019
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 2017
Actual
(2)
For 2018
Actual
(3)
Current Year
Estimated for
2019
(4)
Budget Year
Estimated for
2020
(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
65,630,150
66,090,159
64,050,000
64,050,000
Other Local Taxes
0
0
0
0
Total Local Taxes
65,630,150
66,090,159
64,050,000
64,500,000
Intergovernmental Revenues
State Shared Taxes and Permits
Local Government
293,943
232,870
215,220
215,220
Estate Tax
0
0
0
0
Cigarette Tax
535
522
425
500
Liquor and Beer Permits
68,334
75,177
60,000
60,000
Gasoline Tax
0
0
0
0
Library and Local Government Support Fund
0
0
0
0
Property Tax Allocation
0
0
0
0
Other Permits
7,336
8,756
10,000
10,000
Total State Shared Taxes and Permits
370,148
317,326
285,645
285,720
Federal Grants or Aid
0
47,897
0
0
State Grants or Aid
0
0
0
0
Other Grants or Aid
0
0
0
0
Total Intergovernmental Revenues
370,148
365,223
285,645
285,720
Special Assessments
0
0
0
0
Charges for Services
1,267,961
1,187,527
1,081,000
1,108,025
Fines, Licenses, and Permits
4,293,282
4,283,694
3,191,650
3,351,235
Miscellaneous
1,289,392
1,547,783
4,203,000
1,310,700
Other Financing Sources:
Proceeds from Sale of Debt
0
0
0
0
Transfers
0
0
500,000
0
Advances
31,778,500
21,023,902
1,660,000
3,377,500
Other Sources (Sale of Capital Assets)
0
0
0
0
TOTAL REVENUE
104,629,432
94,498,288
74,971,295
73,933,180
City of Dublin, Ohio 4252019
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 2017
Actual
(2)
For 2018
Actual
(3)
Current YearBudget
Estimated for
2019
(4)
Year
Estimated for
2020
(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
220,952
199,950
290,600
290,600
Supplies and Materials
40,879
39,621
163,070
163,070
Capital Outlay
01
0
0
0
Total Security of Persons and Property
261,830
239,571
453,670
453,670
Public Health Services
Personal Services
0
0
0
0
Travel Transportation
0
0
0
0
Contractual Services
387,444
428,732
466,430
466,430
Capital Outla
0
0
0
0
Total Public Health Services
387,444
428,732
466,430
466,430
Leisure Time Activities
Personal Services
5,584,712
5,697,667
6,150,070
6,273,070
Travel Transportation
0
0
0
0
Contractual Services
1,524,586
1,425,909
2,194,900
2,194,900
Supplies and Materials
366,165
388,023
949,0551
949,055
Capital Outlay
10,189
6,562
20,300
20,300
Total Leisure Time Activities
7,485,652
7,518,160
9,314,325
9,437,325
Community Environment
Personal Services
6,305,401
6,265,650
6,748,455
6,883,425
Travel Transportation
0
0
0
0
Contractual Services
1,250,331
1,198,426
2,366,680
2,366,680
Supplies and Materials
31,2831
39,278
57,885
57,885
Capital Outlay
0
0
0
0
Total Community Environment
7,587,015
7,503,354
9,173,020
9,307,990
Basic Utility Services
Personal Services
705,013
680,832
716,180
730,505
Travel Transportation
0
0
0
0
Contractual Services
2,646,739
2,586,269
3,016,500
3,016,500
Supplies and Materials
1,7621
424
2,440
2,440
Capital Outlay
0
0
0
0
Total Basic Utility Services
3,353,514
3,267,526
3,735,120
3,735,120
City of Dublin, Ohio 4252019
FUND NAME: GENERAL FUND
FUND TYPE/CLASSIFICATION: GOVERNMENTAL— GENERAL
This Exhibit is to be used for the General Fund Only
EXHIBIT I
DESCRIPTION For 2017
(1) Actual
(2)
For 2018
Actual
(3)
Current Year
Estimated for
2019
(4)
Budget Year
Estimated for
2020
(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 11,764,756
12,150,158
13,161,235
13,424,460
Travel Transportation 0
0
0
0
Contractual Services 7,039,947
6,740,310
10,319,580
10,319,580
Supplies and Materials 3,304,501
3,842,678
4,311,515
4,311,515
Capital Outla415,502
6,489,713
1,602,710
1,602,710
Total General Government 22,524,707
29,222,859
29,395,040
29,658,265
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 19,433,285
23,193,050
19,480,000
20,000,000
Advances 31,368,932
20,605,000
1,830,000
0
Contingencies 29,245
51,298
150,000
150,000
Other Uses of Funds(Refunds/Incentives/Grants) 8,768,440
5,381,538
6,752,325
6,601,325
Total Other Uses of Funds 59,599,903
49,230,886
28,212,325
26,751,325
TOTAL EXPENDITURES 101,200,066
97,411,088
80,749,930
79,810,126
Revenues over/(under) Expenditures 3,429,366
(2,912,800)
(5,778,635)
(5,876,947)
Beginning Cash Fund Balance 56,696,172
60,125,538
57,212,739
51,434,104
Ending Cash Fund Balance 60,125,538
57,212,739
51,434,104
45,557,157
Estimated Encumbrances (2,293,063)
(4,076,544)
0
0
Estimated Ending Unencumbered Fund Balance 57,832,476
53,136,195
51,434,104
45,557,157
City of Dublin, Ohio 4252019
FUND NAME: SAFETY/POLICE OPERATING EXHIBIT II
FUND TYPE/CLASSIFICATION: SPECIAL REVENUE To be used for any fund receiving property tax revenue except the
General Fund.
DESCRIPTION
(1)
For 2017
Actual
(2)
For 2018
Actual
(3)
Current Year
Estimated for
2019
(4)
Budget Year
Estimated for
2020
(5)
REVENUE
XXXXXXXX
XXXXXXXX
XXXXXXXXX
XXXXXXXX
Local Taxes - Real Estate
458,159
473,680
509,940
509,940
Intergovernmental Revenue
80,439
84,428
51,500
80,000
Charges for Services
1,856,793
2,822,108
2,850,329
2,878,835
Miscellaneous
34,766
57,976
5,000
5,050
Other Financing Sources:
Transfers
10, 580, 000
11, 830, 000
12, 680, 000
13, 200, 000
Other Sources
0
0
0
0
TOTAL REVENUE
13,010,158
15,268,193
16,096,769
16,673,825
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
13,528,310
14,686,220
15,782,940
16,216,970
Travel/Transportation
0
0
0
0
Contractual Services
205,827
177,479
273,890
273,890
Supplies and Materials
182,440
245,261
352,770
350,000
Capital Outlay
16,798
47,940
51,325
50,000
Other Uses(Refunds and other misc)
3,372
5,382
5,655
5,655
TOTAL EXPENDITURES
13,936,747
15,162,282
16,466,580
16,896,515
Revenues Over (Under) Expenditures
(926,589)
105,910
(369,811)
(222,690)
Beginning Cash Fund Balance
1,492,177
565,588
671,498
301,687
Ending Cash Fund Balance
565,588
671,498
301,687
78,997
Estimated Encumbrances (outstanding at end of year)
(225,991)
(220,247)
0
0
Estimated Ending Unencumbered Fund Balance
339,597
451,251
301,687
78,997
t=-JL=h=JL-==
City of Dublin, Ohio 4252019
EXHIBIT II
FUND TYPE/CLASSIFICATION: CAPITAL PROJECTS To be used for any fund receiving property tax revenue except the
General Fund.
DESCRIPTION
(1)
For 2017
Actual
(2)
For 2018
Actual
(3)
Current Year
Estimated for
2019
(4)
Budget Year
Estimated for
2020
(5)
REVENUE
XXXXXXXX
XXXXXXXX
XXXXXXXXX
XXXXXXXX
Local Taxes*
Property Tax — Real Estate/Personal Property
2,591,699
2,833,250
2,950,700
2,950,700
Municipal Income Tax (Note 1)
21,876,719
22,030,056
21,350,000
21,350,000
Intergovernmental Revenue
291,442
311,097
291,000
291,000
Fines, Licenses, and Permits
0
0
0
0
Miscellaneous
411,631
719,288
2,900,000
500,000
Other Financing Sources:
Transfers
5,501,424
5,938,050
574,000
574,000
Other Sources -Advances
1,567,000
2,653,500
1,688,500
3,090,000
Proceeds from Bonds
0
0
0
0
TOTAL REVENUE
32,239,915
34,485,240
29,754,200
28,755,700
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
24,458
44,778
47,000
47,000
Capital Outlay
22,247,037
24,161,291
25,005,000
17,980,000
Transfers
3,088,161
5,443,454
5,219,300
5,219,300
Advances
1,300,000
2,055,200
475,000
475,000
TOTAL EXPENDITURES
26,659,655
31,704,723
30,746,300
23,721,300
Revenues Over (Under) Expenditures
5,580,259
2,780,517
(992,100)
5,034,400
Beginning Cash Fund Balance
15,949,111
21,529,371
24,309,889
23,317,789
Ending Cash Fund Balance
21,529,371
24,309,889
23,317,789
28,352,189
Estimated Encumbrances (outstanding at end ofyear)
(11,542,144)
(9,550,291)
0
0
Estimated Ending Unencumbered Fund Balance
9,987,2271
14,759,598
23,317,789
28,352,189
City of Dublin, Ohio 4252019
FUND NAME: PARKLAND ACQUISITION EXHIBIT II
FUND TYPE/CLASSIFICATION: CAPITAL PROJECT:To be used for any fund receiving property tax revenue except the
General Fund.
DESCRIPTION
(1)
For 2017
Actual
(2)
For 2018
Actual
(3)
Current YearBudget
Estimated for
2019
(4)
Year
Estimated for
2020
(5)
REVENUE
XXXXXXXX
XXXXXXXX
XXXXXXXXX
XXXXXXXX
Local Taxes - Real Estate
647,882
708,243
737,000
737,000
Intergovernmental Revenue
122,856
127,766
115,500
115,500
Fines, Licenses, and Permits
0
0
0
0
Miscellaneous
0
9,536
0
0
Other Financing Sources:
Transfers
0
0
0
0
Other Sources -Advances
0
0
0
0
Proceeds from Bonds
0
0
0
0
TOTAL REVENUE
770,738
845,545
852,500
852,500
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
10,719
11,197
11,000
11,000
Capital Outlay
385,000
0
398,480
398,480
Transfers
238,820
239,540
240,520
210,000
Advances
200,000
350,000
210,000
210,000
TOTAL EXPENDITURES
834,539
600,737
860,000
829,480
Revenues Over (Under) Expenditures
(63,801)
244,809
(7,500)
23,020
Beginning Cash Fund Balance
1,262,101
1,198,300
1,443,109
1,435,609
Ending Cash Fund Balance
1,198,300
1,443,109
1,435,609
1,458,629
Estimated Encumbrances (outstanding at end of year)
(320,000)
(320,000)
0
0
Estimated Ending Unencumbered Fund Balance
878,300
1,123,109
1,435,609
1,458,629
I
L=JL-==
City of Dublin, Ohio 4252019
List of All Funds Individually Unless Reported on Exhibits I and II
EXHIBIT III
(pg 1 of 2)
FUND
List All Funds Individually Unless
Reported on Exhibit I or II
Estimated
Unencumbered
Fund Balance
01/01/20
Budget Year
Estimated
Receipt
Fotal Availablk
For
Expenditures
Budget Year Expenditures and Encumbrances
Personal
Services
1
Other
1
Total
Estimated
Unencumbered
Balance 12/3120
GOVERNMENTAL:
SPECIAL REVENUE:
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXY
XXXXXXXY
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
Street Maintenance & Repair
237,805
4,860,155
5,097,960
2,619,790
1,504,945
4,124,735
973,225
State Highway Improvement
332,670
206,000
538,670
0
111,100
111,100
427,570
Cemetery
3,765
188,940
192,705
156,660
30,000
186,660
6,045
Recreation
359,965
7,986,980
8,346,945
5,159,240
2,809,110
7,968,350
378,595
Swimming Pool
18,135
973,295
991,430
597,260
365,360
962,620
28,810
Permissive Tax
182,2001
113,1201
295,320
0
100,000
100,000
195,320
Hotel/Motel Tax
2,861,875
4,511,530
7,373,405
883,395
3,951,035
4,834,430
2,538,975
Enforcement and Education
53,595
1,010
54,605
2,470
13,975
16,445
38,160
Law Enforcement Trust
32,600
705
33,305
0
15,000
15,000
18,305
Mandatory Drug Fine
2,705
40
2,745
0
0
0
2,745
Mayor's Court Computer
40,330
18,685
59,015
1,785
14,250
16,035
42,980
Accrued Leave Reserves
275,885
307,520
583,405
300,000
0
300,000
283,405
Wireless 9-1-1 System
557,560
139,585
697,145
0
126,820
126,820
570,325
Rings Unitrust
300,000
150,000
450,000
0
0
0
450,000
TOTAL SPECIAL REVENUE FUNDS
5,259,090
19,457,565
24,716,655
9,720,600
9,041,595
18,762,196
5,954,460
DEBT SERVICE FUNDS
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXY
XXXXXXXX
XXXXXXXX
XXXXXXXX
General Debt Service
1,800,630
12,496,140
14,296,770
0
13,518,965
13,518,965
777,805
Economic Development Bond Retirement
1
2,071,154
2,071,155
0
2,071,155
2,071,155
0
Special Assessment Debt Service
1,780
0
1,780
0
0
0
1,780
2001 Special Assessment Debt Service
158,220
111,100
269,320
0
129,325
129,325
139,995
TOTAL DEBT SERVICE FUNDS
1,960,631
14,678,394
16,639,025
0
15,719,445
15,719,445
919,580
CAPITAL PROJECT FUNDS
XXXXXXXX
XXXXXJOCX
XXXXXJOCX
XXXXXJOCX
XXXXX)OCX
XXXXXJOCX
Note: Various construction funds not included.
TOTAL CAPITAL PROJECTS
0
0
0
0
0
0
0
PERMANENT IMPROVEMENT FUNDS
XXXXXXXX
XXXXXJOCX
XXXXXJOCX
XXXXXJOCX
XXXXX)OCX
XXXXXJOCX
Cemetery Perpetual Care
1,449,655
15,000
1,464,655
0
0
0
1,464,655
TOTAL PERMANENT IMPROVEMENTS FUNDS
1,449,655
15,000
1,464,655
0
0
0
1,464,655
City of Dublin, Ohio 4252019
List of All Funds Individually Unless Reported on Exhibits I and II
EXHIBIT III
(pg 2 of 2)
FUND
List All Funds Individually Unless
Reported on Exhibit I or II
Estimated
Unencumbere
Fund Balance
01/01/20
Budget Year
Estimated
Receipt
Total AvailablE
For
Expenditures
Budget Year Expenditures and Encumbrances
Personal
Services
Other
1
Total
Estimated
Unencumbered
1 Balance 12/31/20
PROPRIETARY:
ENTERPRISE FUNDS
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
Water
9,128,460
1,477,125
10,605,585
311,620
2,668,770
2,980,390
7,625,195
Sewer
2,778,885
2,535,100
5,313,985
956,180
2,860,635
3,816,815
1,497,170
Merchandising
34,035
0
34,035
0
0
0
34,035
TOTAL ENTERPRISE FUNDS
11,941,380
4,012,225
15,953,605
1,267,800
5,529,405
6,797,205
9,156,400
Note: Various construction funds not included.
INTERNAL SERVICE FUNDS
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXX
Employee Benefits Self -Insurance
3,059,460
7,863,936
10,923,396
99,715
7,719,740
7,819,455
3,103,940
Workers Compensation Self -Insurance
196,710
101,000
297,710
0
150,000
150,000
147,710
TOTAL INTERNAL SERVICE FUNDS
3,256,170
7,964,936
11,221,106
99,715
7,869,740
7,969,455
3,251,650
TRUST AND AGENCY FUNDS
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
Dublin Convention & Visitors Bureau
121,500
1,359,610
1,481,110
0
1,300,000
1,300,000
181,110
Agency (Deposits)
290,050
1,304,200
1,594,250
0
1,325,300
1,325,300
268,950
COIRS
586,845
326,100
912,945
0
320,675
320,675
592,270
Econ Dev - PACE
0
254,745
254,745
0
254,745
254,745
0
TOTAL TRUST AND AGENCY FUNDS
998,395
3,244,655
4,243,050
0
3,200,720
3,200,720
1,042,330
000000
TOTAL FOR MEMORANDUM ONLY
23,415,666
49,357,774
72,773,441
11,088,114
41,360,907
52,449,021
20,324,421
City of Dublin, Ohio 4252019
STATEMENT OF PERMANENT IMPROVEMENTS EXHIBIT IV
(Do Not Include Expense to be Paid from Bond Issue) (pg 1 of 2)
(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 2019-2023
(May Include Other Funding
Sources including debt proceeds)
2020 Projects
(See Note at
bottom of page)
CIP - Administration
Administration (land acquisitior
9,250,000
1,850,000
Capital Improvements Construction &
Parkland Acquisition Fund
contingencies, sewer ext.
Municipal Facilities
8,340,000
1,140,000
Capital Improvements Tax Fund
Computer Hardware/Software
6,600,000
1,320,000
Capital Improvements Tax Fund
Fleet Management
6,785,000
1,220,000
Capital Improvements Tax Fund and
Water & Sewer, Hotel/Motel
CIP - Parks & Recreation
Parks
30,550,000
7,140,000
Capital Improvements Tax Fund
CIP - Safety
Police
1,440,000
420,000
Capital Imrovements Tax Fund
CIP - Stormwater System
Stormwater Improvements
4,985,000
825,000
Capital Improvements Tax Fund
CIP - Transpiration
Bicycles and Pedestrians
5,787,000
740,000
Capital Improvements Tax Fund
Bridges and Culverts
5,520,000
825,000
Capital Improvements Tax Fund and
Capital Construction Fund
Streets and Parking
99,172,000
9,310,000
Capital Improvements Tax Fund and
Capital Construction Fund
SUB -TOTAL
178,429,000
24,790,000
CIP - Sanitary Sewer System
Sewer Improvements
12,975,000
305,000
Sewer Fund
CIP - Water Distribution System
Water Improvements
2,910,000
745,000
Water Fund
SUB -TOTAL
15, 885, 000
1,050,000
TOTAL
194,314,000
25,840,000
NOTE: List of year 2020 projects does not include GO debt, TIF,
Federal and State funded projects or permissive tax funded projects.
City of Dublin, Ohio 4252019
EXHIBIT IV
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