29-09 OrdinanceRECORD OF ORDINANCES
29-09
Ordi~iance No. Passed 20
AN ORDINANCE ADOPTING THE PROPOSED TAX
BUDGET FOR FISCAL YEAR 2009, AND
DECLARING AN EMERGENCY.
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, the tax budget is required to be filed with the County Auditor(s), as
secretary to the budget commission(s), on or before July 20.
NOW, THEREFORE, BE IT ORDAINED by the Council of the City of Dublin,
State of Ohio, ~ of the elected members concurring that:
Section 1. The proposed 2010 Tax Budget, attached hereto as an Exhibit, be and
hereby is approved.
Section 2. This ordinance is declared to be an emergency necessary for the immediate
preservation of the public peace, health, safety or welfare, and further, emergency passage
is necessary to comply with the timeframes set by the Ohio Revised Code. The ordinance
shall therefore take effect immediately upon passage.
Passed this ~ day of , 2009
t ~
Mayor -Presiding Officer
ATTEST:
.,
Clerk of Council
Office of the City Mauager
5200 Emerald Parkway • Dublin, OH 43017
Phone: 614-410-4400 • Fax: 614-410-4490
cn'v nr nt~e~ix
To: Members of Dublin City Council
From: Terry Foegler, City Manager~//~~~
Date: June 11.2009
Initiated By: Marsha I. Grigsby, Director of Finance
Michele M. Hoyle, Budget Manager
Memo
Re: Ordinance No. 29-09, Adopting the Proposed Tax Budget for Fiscal Year 2010
Summary
Ordinance 29-09 authorizes the adoption of the proposed tax budget for Fiscal Year 2010. The
tax budget represents the earliest step in the formulation of the annual budget. As stated in the
ordinance, the Ohio Revised Code requires filing of the tax budget. Once adopted, it will be filed
with the Delaware and FraiIlclin County Budget Commissions. Union County does not require
the tax budget to be filed with their Cowrty Budget Commission.
Dublin's eligibility to receive local government funding from Delaware and Franklin counties is
contingent upon filing of a tax budget with the respective County Budget Commissions.
Although the state legislature frequently proposes reductions to this source of funds, local
government funding nonetheless represents an important revenue source for the General Fund.
The Franklin County Budget Commission also reviews property tax levy assessments outside the
ten-mill limitation to verify the appropriate millage for those obligations.
As discussed at the recent City Council Strategic Planning Retreat (the Retreat), the 2010 tax
budget reflects a decrease in estimated receipts from income tax in both 2009 and 2010. As a
result, anticipated growth in expenditures in 2010 is based on a 2.5 percent rate of growth over
2009 projected expenditures. This is a lower rate of growth for the Budget Year than staff
typically has projected in recent years. The tax budget is a very preliminary review in the aimual
budget process; however, it does reflect current updated assumptions regarding income tax
revenues. As noted in previous discussions, staff will continue to review and evaluate income
tax revenues and make current and future expenditure adjushnents as necessary.
As City Council is aware, the property tax revenue from the City's inside millage (1.75 mills)
was allocated 100 percent to the Parkland Acquisition Fund from 2001 - 2006. Beginning in
2007, a portion of the millage (.80 mills) was allocated to the Capital hnprovements Fund for
roadway projects related to the Central Ohio hmovation Center. As discussed at the Retreat, the
City has the option to reallocate the tax revenue from the inside millage each year as part of the
tax budget process, and later in the year, at the time the "Resolution Accepting the Amounts
and Rates" is considered in early September. One option that can be considered to offset lower
income tax revenues, if determined necessary, is to allocate a portion of the inside millage to the
General Fund for operations. Staff will continue to monitor income tax revenues and the General
Fund balance tlu'oughout the year, and will discuss this potential option again with City Council
Memo re. Adoption of 2010 Tax Budget
June 11,2009
Page 2
in conjunction with the Capital Improvements Program review in August.
Recommendation
Staff recommends passage of Ordinance 29-09 as an emergency at the second reading/public
hearing on .Tiny 1 in order to comply with Ohio Revised Code requirements.
(Attachments)
Revised County Auditor's Form No. Aud 622 Rev. 4-88 Dayton Legal Blank, Inc. Form No. 310060
Prepare in triplicate Form Prescribetl by the Auditor of State
On or before July 20th two copies of this Budget must be submitted to County Auditor
TAX BUDGET
Citv of Dublin
Franklin County Ohio
(Date) July 1 , 2009
This Budget must be adopted by the Council or other legislative body on or before July 15th, and two copies
must be submitted to the County Auditor on or before July 20th. FAILURE TO COMPLY W ITH SEC.5705.28
R.C. SHALL RESULT IN LOSS OF LOCAL GOVERNENT FUND ALLOCATION.
To the Auditor of said County:
The following Budget year beginning January 1, 2010 has been adopted by Council and is herewith submitted
for consideration of the County Budget Commission.
Signed
Name Marsha I. Grigsby
Title Director of Finance
\\CUMULUS\VOLi\DATA\FINANCE\FORMS\Tax Budget Cover.doc
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
GOVERNMENT FUNDS XXXXXXXXX XXXX)CXXX XXXXX)OIX XXXXX)OCX XXX)CXX)C<
GENERAL FUND 0
POLICE/SAFETY OPERATING FUND 483,465
G. O. DEBT SERVICE FUND 0
PARKLAND ACQUISITION 1,534,170
CAPITAL IMPROVEMENTS TAX FUND 1,306,200
PROPRIETARY FUNDS XXXXX)OIX XXXXX)OC< XXXX~OOO< XXX)JCXX)OC XXXXX)OC<
FIDUCIARY FUNDS XXXXX)OC< XXXXX)OCX XXXXXXXX XXXXX)OCX XXXXX)OOC
TOTAL ALL FUNDS 3,323,835
C:\Documents and Settings\pdndklLocal Settings\Temp\XPgrpwiselTaxbud2010 6/8/2009
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 Lev authorized b voters on / /
not exceed ears. Authorized under Sect. , R.C.
Current Expense Levy authorized by voters on / /
not exceed ears. 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 Lev authorized b 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 ears. Authorized under Section. , R.C.
TOTAL GENERAL FUND OUTSIDE 10 MILL LIMITATION
SPECIAL LEVY FUNDS
POLICE/SAFETY FUND, Lev authorized b voters on 0611976 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 / /
not to exceed years. Authorized under Section , R.C.
FUND, Lev authorized b 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, Lev authorized by voters on / /
not to exceed ears. Authorized under Section , R.C.
FUND, Lev authorized b voters on / /
not to exceed years. Authorized under Section , R.C.
FUND, Lev 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.
C:\Documents and Settings\prindk\Local Settings\TempUCPgrpwise\Taxbud2010 6/8/2009
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 2007
Actual
(2)
For 2008
Actual
(3) Current Year
Estimated for
2009
(4) Budget Year
Estimated for
2010
(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 50,424,449 52,664,281 49,504,424 48,514,336
Other Local Taxes 146 0 75 75
Total Local Taxes 50,424,595 52,664,281 49,504,499 48,514,411
Intergovernmental Revenues
State Shared Taxes and Permits
Local Government 1,294,725 1,222,861 1,026,875 1,300,000
Estate Tax 541,703 822,755 631,200 25,000
Cigarette Tax 581 282 250 250
Liquor and Beer Permits 55,020 51,266 50,692 55,000
Gasoline Tax 0 0 0 0
Library and Local Government Support Fun 0 0 0 0
Property Tax Allocation 42,959 (25,578) 6,880 6,880
Total State Shared Taxes and Permits 1,934,988 2,071,586 1,715,897 1,387,130
Federal Grants or Aid 0 33,409 54,210 0
State Grants or Aid 0 0 0 0
Other Grants or Aid 19,039 0 0
Total Intergovernmental Revenues 1,954,027 2,104,995 1,770,107 1,387,130
Special Assessments 0 0 0 0
Charges for Services 825,965 1,029,348 629,400 825,590
Fines, Licenses, and Permits 2,531,652 2,153,792 1,515,059 1,932,575
Miscellaneous 2,148,368 1, 774,253 1,057,285 1,336,000
Other Financing Sources:
Proceeds from Sale of Debt 0 0 0 0
Transfers 0 28,740 0 0
Advances 5,231,000 1,675,725 6,750,000 2,343,000
Other Sources 0 0 0 0
TOTAL REVENUE 63,115,607 61,431,133 61,226,350 56,338,706
C:\Documents and Settings\prindk\Local Settings\Temp\XPgrpwise\Taxbud2010 6/8/2009
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 2007
Actual
(3)
For 2008
Actual
(3) Current Year
Estimated for
2009
(4) Budget Year
Estimated for
2010
(5)
EXPENDITURES XXXXXX)OC XXXXXXXX XXXXXXXX XXXXXXXX
Security of Persons and Property
Personal Services 0 0 0 0
Travel Transportation 0 0 0 0
Contractual Services 178,337 164,541 185,000 189,625
Supplies and Materials 45,852 194,606 150,000 153,750
Capital Outlay 0 54,661 72,000 73,800
Total Securit of Persons and Property 224,189 413,808 407,000 417,175
Public Health Services
Personal Services 0 0 0 0
Travel Transportation 0 0 0 0
Contractual Services 199,603 206,607 222,950 228,524
Capital Outlay 0 0 0 0
Total Public Health Services 199,603 206,607 222,950 228,524
Leisure Time Activities
Personal Services 3,787,020 4,213,971 4,376,060 4,376,060
Travel Transportation 38,424 30,946 23,220 23,801
Contractual Services 1,181,199 1,182,886 1,248,710 1,279,928
Supplies and Materials 443,827 520,341 514,655 527,521
Capital Outlay 281,164 274,239 280,750 287,769
Total Leisure Time Activities 5,731,634 6,222,383 6,443,395 6,495,078
Community Environment
Personal Services 5,361,240 5,485,094 5,825,100 5,825,100
Travel Transportation 72,283 73,461 69,355 71,089
Contractual Services 870,244 912,747 562,610 576,675
Supplies and Materials 55,301 39,718 60,830 62,351
Capital Outlay 27,563 17,107 3,825 3,921
Total Community Environment 6,386,631 6,528,128 6,521,720 6,539,136
Basic Utility Services
Personal Services 671,458 604,488 749,609 749,609
Travel Transportation 2,311 3,975 7,200 7,380
Contractual Services 10,798 12,026 12,640 12,956
Supplies and Materials 1,847,431 2,247,695 2,402,185 2,462,240
Capital Outlay 1,174 2,795 0 0
Total Basic Utility Services 2,533,172 2,870,979 3,171,634 3,232,185
C:\DOCUments and Settings\prindk\Local Settings\Temp\XPgrpwise\Taxbud2010 6/8/2009
FUND NAME: GENERAL FUND
FUND TYPE/CLASSIFICATION: GOVERNMENTAL --GENERAL
This Exhibit is to be used for the General Fund Only
EXHfBIT I
DESCRIPTION
(1)
For 2007
Actual
(2)
For 2008
Actual
(3) Current Year
Estimated for
2009
(4) Budget Year
Estimated for
2010
(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 7,801,786 8,405,655 9,129,775 9,129,775
Travel Transportation 162,329 239,247 249,975 256,224
Contractual Services 5,509,242 5,633,825 5,913,810 6,061,655
Supplies and Materials 2,136,734 2,610,445 2,870,440 2,942,201
Capital Outlay 39,626 89,485 60,200 61,705
Total General Government 15,649,717 16,978,656 18,224,200 18,451,561
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 24,700,000 18,400,000 14,550,000 14,350,000
Advances 0 9,000,000 0 0
Contingencies 85,395 43,519 130,000 150,000
Other Uses of Funds(Refunds/Incentives/Grants) 6,263,170 6,218,540 6,771,833 6,166,088
Total Other Uses of Funds 31,048,565 33,662,059 21,451,833 20,666,088
TOTAL EXPENDITURES 61,773,511 66,882,620 56,442,732 56,029,746
Revenues over/(under)Expenditures 1,342,096 (5,451,486) 4,783,618 308,960
Beginning Cash Fund Balance 26,735,636 28,077,732 22,626,246 27,409,864
Ending Cash Fund Balance 28,077,732 22,626,246 27,409,864 27,718,824
Estimated Encumbrances (1,342,753) (1,656,681) 0 0
Estimated Ending Unencumbered Fund Balance 26,734,979 20,969,565 27,409,864 27,718,824
2007 reflects per 13 adjustments
C:\DOCUments and Settings\prindk\Local Settings\Temp\XPgrpwise\Taxbud2010 6/8/2009
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 2007
Actual
(2)
For 2008
Actual
(3) Current Year
Estimated for
2009
(4 Budget Year
Estimated for
2010
(5)
REVENUE XXXXXX)OC XXXXXX)X XXXXXXXXX XXXXXXXX
Local Taxes 523,390 473,546 433,990 483,465
Intergovernmental Revenue 150,752 120,346 88,625 47,400
Charges for Services 516,340 522,578 500,857 405,851
Miscellaneous 47,430 147,225 36,670 18,500
Other Financing Sources:
Transfers 8,400,000 8,400,000 9,000,000 9,400,000
Other Sources 0 0 0 0
TOTAL REVENUE 9,637,912 9,663,695 10,060,142 10,355,216
EXPENDITURES XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX
(Identify each program and object XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX
code at the same level shown on XXXXXXXX XXXXXX>OC XXXXXXXX XXXXXXXX
(PROGRAM) (OBJECT)
Security of Persons and Property
Personal Services 8,838,811 9,256,883 9,961,802 9,961,802
Travel/Transportation 97,984 93,813 89,500 91,738
Contractual Services 308,606 272,235 333,295 341,627
Supplies and Materials 94,673 105,752 122,500 125,563
Capital Outlay 19,487 52,113 80,180 82,185
OtherUses(Refunds) 345 80 500 513
TOTAL EXPENDITURES 9,359,906 9,780,876 10,587,777 10,603,426
Revenues Over (Under)Expenditures 278,006 (117,182) (527,635) (248,210)
Beginning Cash Fund Balance 667,940 945,946 828,764 301,129
Ending Cash Fund Balance 945,946 828,764 301,129 52,919
Estimated Encumbrances (outstanding at end of year) (71,464) (112,053) 0 0
Estimated Ending Unencumbered Fund Balance 874,482 716,711 301,129 52,919
C:\Documents and Settings\prindk\Local Settings\Temp\XPgrpwise\Taxbud2010 6/8/2009
FUND NAME: GENERAL OBLIGATION BOND RETIREMENT EXHIBIT II
FUND TYPE/CLASSIFICATION: DEBT SERVICE To be used for any fund receiving property tax revenue except the
General Fund.
DESCRIPTION
(1)
For 2007
Actual
(2)
For 2008
Actual
(3) Current Year
Estimated for
2009
4 Budget Year
Estimated for
2010
(5)
REVENUE XXXXXXXX XXXXXXXX XXXXXXXXX XXXXXXXX
Local Taxes 0 0 0
Intergovernmental Revenue 591 955 400 400
Miscellaneous 59,054 60,245 18,850 18,850
Other Financing Sources: 0 0 0 0
Proceeds From Sale Of Debt 0 0 0 0
Transfers 7,593,092 7,387,394 7,228,471 7,082,699
Advances 0 0 0
TOTAL REVENUE 7,652,737 7,448,595 7,247,721 7,101,949
EXPENDITURES
(Identify each program and object XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX
code at thesamelevelshownon XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX
Exhibit l) XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX
Debt Service:
Redemption of Principal 5,107,392 5,141,209 5,215,522 4,997,687
Interest 2,453,745 2,232,962 2,024,053 2,068,173
Other Debt Service 21,020 19,543 20,000 16,930
Advances 0 0 0
TOTAL EXPENDITURES 7,582,157 7,393,714 7,259,575 7,082,790
Revenues Over (Under) Expenditures 70,580 54,880 (11,854) 19,159
Beginning Unencumbered Fund Balance
(Use Actual Cash Balance in Col. 2 and 3)
654,919
725,499
780,379
768,525
Ending Cash Fund Balance 725,499 780,379 768,525 787,684
Estimated Encumbrances (outstanding at end of yea 0 0 0 0
Estimated Ending Unencumbered Fund Balance 725,499 780,379 768,525 787,684
C:\Documents and Settings\prindk\Local Settings\Temp\XPgrpwise\Taxbud2010 6/8/2009
FUND NAME: CAPITAL IMPROVEMENTS TAX FUND
EXHIBIT II
FUND TYPE/CLASSIFICATION: CAPITAL PROJECTS To be used for any fund receiving property tax revenue except the
General Fund.
__
DESCRIPTION
(1)
For 2007
Actual
(2)
For 2008
Actual
(3)
Current Year
Estimated for
2009
(4)
Budget Year
Estimated for
2010
(5)
REVENUE XXXXXXXX XXXXJOCXX XXXXXXXXX XXXXXXXX
LocalTaxes*
General Property Tax -- Real Estate 1,407,172 1,324,180 1,249,150 1,306,200
Municipal Income Tax 16,808,193 17,554,758 16,501,473 16,171,445
Intergovernmental Revenue 184,957 206,028 193,025 135,000
Fines, Licenses, and Permits 0 0 0 0
Miscellaneous 756,872 1,561,919 1,981,940 250,000
Other Financing Sources:
Transfers 7,580,000 3,330,000 80,000 0
Other Sources-Advances 447,500 382,435 822,659 643,197
Proceeds from Bonds 0 0 0 0
TOTAL REVENUE 27,184,694 24,359,320 20,828,247 18,505,842
EXPENDITURES XXXXXXXX XXXXXXXX XXXXXXXX XXX)<XXXX
(Identify each program and object XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX
code at the same level shown on XXXXX)CXX XXXXXXXX XXXXXXXX XXXXXXXX
(PROGRAM) (OBJECT)
Contractual Services 18,902 19,280 20,000 20,000
Capital Outlay 13,315,645 11,415,637 17,882,784 9,881,000
Transfers 8,725,364 8,579,317 7,557,665 8,981,840
Advances 5,006,395 3,598,756 1,310,000 0
TOTAL EXPENDITURES 27,066,306 23,612,990 26,770,449 18,882,840
Revenues Over (Under)Expenditures 118,388 746,330 (5,942,202) (376,998)
Beginning Unencumbered Fund Balance
(Use Actual Cash Balance in Col. 2 and 3)
7,530,871 7,649,259 8,395,589 2,453,387
Ending Cash Fund Balance 7,649,259 8,395,589 2,453,387 2,076,389
Estimated Encumbrances (outstanding at end of year) (3,450,028) (5,278,808) 0 0
Estimated Ending Unencumbered Fund Balance 4,199,231 3,116,781 2,453,387 2,076,389
* 2007 is the first year the City began allocating property tax revenue from the inside millage to the Capital Improvements Tax Fund.
C:\Documents and Settings\prindk\LOCaI Settings\Temp\XPgrpwise\Taxbud2010 6/8/2009
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 2007
Actual
(2)
For 2008
Actual
(3) Current Year
Estimated for
2009
(4) Budget Year
Estimated for
2010
(5
REVENUE XXXXXXXX XXXXXXXX XXXXXXXXX XXXXXXXX
Local Taxes 1,671,102 1,572,464 1,534,170 1,534,170
Intergovernmental Revenue 663,250 403,597 213,250 213,250
Fines, Licenses, and Permits 0 0 0 0
Miscellaneous 283,917 282,927 25,000 25,000
Other Financing Sources:
Transfers 0 0 0
Other Sources-Advances 0 0 0
Proceeds from Bonds 0 0 0 0
TOTAL REVENUE 2,618,269 2,258,987 1,772,420 1,772,420
EXPENDITURES XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX
(Identify each program and object XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX
code at the same level shown on XXXXXXIX XXXXXXXX XXXXXXXX XXXXXXXX
(PROGRAM) (OBJECT)
Contractual Services 22,446 29,245 33,250 30,000
Capital Outlay 1,590,078 402,579 5,700,300 2,035,000
Transfers 584,407 581,321 582,581 582,582
Advances 0 0 0 0
TOTAL EXPENDITURES 2,196,931 1,013,145 6,316,131 2,647,582
Revenues Over (Under)Expenditures 421,338 1,245,843 (4,543,711) (875,162)
Beginriing Unencumbered Fund Balance
(Use Actual Cash Balance in Col. 2 and 3) 5,084,239 5,505,577 6,751,420 2,207,709
Ending Cash Fund Balance 5,505,577 6,751,420 2,207,709 1,332,547
Estimated Encumbrances (outstanding at end of year) (950,000) (700,000) 0 0
Estimated Ending Unencumbered Fund Balance 4,555,577 6,051,420 2,207,709 1,332,547
C:\Documents and Settings\prindk\Local Settings\Temp\XPgrpwise\Taxbud2010 6/8/2009
FUND Estimated Budget Year Total Available Budget Year Expenditures and Encumbrances
List All Funds Individually Unless
Reported on Exhibit I or II Unencumbered
Fund Balance
01/01/10 Estimated
Receipt For
Expenditures Personal
Services Other Total Estimated
Unencumbered
Balance 12/31/10
GOVERNMENTAL:
SPECIAL REVENUE:
Street Maintenance & Repair XXXXXXXX
XXXXXXXX
1,218,491 XXXXX:CXX
XXX)OWCX
2,912,016 XXXXXXXX
XJCXXJOOCX
4,130,507 XXJ(XX>O(X
XXXXX)OCX
2,335,735 XXXXXXX)(
XXXXXJOCX
1,341,776 XXXXXJOCX
XXXXX)OCX
3,677,511 XXXXX)p:Y
XXXX)CXXX
452,996
State Highway Improvement 359,390 148,690 508,080 25,000 25,000 483,080
Cemetery 8,921 136,630 145,551 118,750 26,496 145,246 305
Recreation 0 6,651,217 6,651,217 4,285,125 2,365,978 6,651,103 114
Permissive Tax 1,105,318 115,290 1,220,608 0 167,000 167,000 1,053,608
Hotel/Motel Tax 947,384 2,554,430 3,501,814 502,850 2,441,266 2,944,116 557,698
Enforcement & Education 61,370 2,925 64,295 0 0 0 64,295
Law Enforcement Trust 73,307 3,375 76,682 0 36,900 36,900 39,782
Mayor's Court Computer 80,350 32,250 112,600 0 27,368 27,368 85,232
Swimming Pool 0 658,010 658,010 394,696 263,314 658,010 0
Mandatory Drug Fine 2,331 50 2,381 0 0 0 2,381
Accrued Leave Reserves 1,053,911 369,000 1,422,911 199,000 0 199,000 1,223,911
TOTAL SPECIAL REVENUE FUNDS
DEBT SERVICE FUNDS 4,910,773
XXXXXXXX 13,583,883
XXXXXJOCX 18,494,656
XXXX)OOOC 7,836,156
XXXXJOOCX 6,695,098
XXXXX>:XX 14,531,254
XXXXX)O:X 3,963,402
XXXXXJOCX
Special Assessment Bond Retirement 429,574 0 429,574 0 0 0 429,574
1992 Special Assessment Bond Retirement 85,014 101,725 186,739 0 108,800 108,800 77,939
2001 Special Assessment Bond Retirement 90,818 150,000 240,818 0 127,934 127,934 112,884
TOTAL DEBT SERVICE FUNDS 605,406 251,725 857,131 0 236,734 236,734 620,397
CAPITAL PROJECT FUNDS XXXXJCXXX XXXXX)OOC XXXXJOOCX XXXXXX>OC XXXXXXXX XXXXXXJCX XX:CXXXJCX
Note: Various construction funds not included.
TOTAL CAPITAL PROJECTS 0 0 0 0 0 0 0
C:\DOCUments and Settings\prindk\LOCaI Settings\Temp\XPgrpwise\Taxbud2010 6/8!2009
FUND Estimated Budget Year Total Available Budget Year Expenditures and Encumbrances
List All Funds Individually Unless
Reported on Exhibit I or II Unencumbere
Fund Balance
01/01/10 Estimated
Receipt For
Expenditures Personal
Services Other Total Estimated
Unencumbered
Balance 12/31/10
PROPRIETARY:
ENTERPRISE FUNDS
Water XXXXX)XX
XXXXXX>OC
9,357,958 XYJCXXX)CX
XXXX)OOCX
1,439,686 XXXXXXXX
XXXX)OOCX
10,797,644 XXXX)OOCX
XXXX)XXX
181,656 XXX)CXX)CX
XXXX)OOCX
726,300 XXXX)OOCX
XXXX)OOCX
907,956 XXXXXXXX
XXXXXXXX
9,889,688
Sewer 5,389,885 2,348,067 7,737,952 773,693 2,491,373 3,265,066 4,472,886
Merchandising 38,556 5,620 44,176 0 8,508 8,508 35,669
TOTAL ENTERPRISE FUNDS 14,786,399 3,793,373 18,579,772 955,349 3,226,181 4,181,530 14,398,243
INTERNAL SERVICE FUNDS XXXX)OOOC XXXX)XXX XXXXXXXX XXXX)OOCX XXXX)OOCX XXXX)OOCX XXXXXXX
Employee Benefits Self-Insurance 45,977 5,055,000 5,100,977 5,030,000 5,030,000 70,977
Workers Compensation Self-Insurance 444,484 300,000 744,484 424,606 424,606 319,878
TOTAL INTERNAL SERVICE FUNDS 490,461 5,355,000 5,845,461 0 5,454,606 5,454,606 390,855
TRUST AND AGENCY FUNDS XXXXXXXX XXXXXXXX XX)XXXXX XXXX)OOCX XXXX)OOCX XXXX)XXX XXXXX)XX
Drug Enforcement 0 0 0 0 0 0 0
Cemetery Perpetual Care 816,747 39,000 855,747 0 0 0 855,747
Dublin Convention & Visitors Bureau 47,336 480,000 527,336 0 480,000 480,000 47,336
Agency(Deposits) 350,569 934,500 1,285,069 0 934,500 934,500 350,569
TOTAL TRUST AND AGENCY FUNDS 1,214,652 1,453,500 2,668,152 0 1,414,500 1,414,500 1,253,652
TOTAL FOR MEMORANDUM ONLY 22,007,691 24,437,481 46,445,172 8,791,505 17,027,119 25,818,624 20,626,548
C:\Documents and SettingslpdndklLOCaI Settings\Temp\XPgrpwise\Taxbud2010 6/8/2009
STATEMENT OF PERMANENT IMPROVEMENTS EXHIBIT IV
(Do Not Include Expense to be Paid from Bond Issue)
(Section 5705.29. Revised Code)
Estimated Cost Amount to be
DESCRIPTION of Permanent Budgeted Durin Name of Paying Fund
Improvement Current Year
Leisure Time Activities
Various park improvements 7,432,000 2,880,000 Capital Improvements Tax Fund
Annual street maintenance 2,725,000 2,725,000 Capital Improvements Tax Fund
Various roadway improvements 5,495,000 855,000 Capital Improvements Tax Fund
General Government
Various City Equipment 2,211,000 2,211,000 Capital Improvements Tax Fund
Other capital improvements 3,277,000 1,832,000 Capital Improvements Tax Fund
TOTAL ~~ 21,140,000 ~~ 10,503,000 ~~
For the year being budgeted, list each contemplated disbursement for permanent improvements,exclusive of any expense to be paid from
bond issues, by the fund from which the expenditure is to be made.
C:\Documents and Settings\prindk\LOCaI Settings\Temp\XPgrpwise\Taxbud2010 6/8/2009
STATEMENT OF AMOUNTS REQUIRED FOR EXHIBIT V
PAYMENT OF FINAL JUDGEMENTS
List the amounts required for the payment of each judgement expected to be paid during the year being budgeted.
EXHIBIT VI
BUDGET YEAR
PURPOSE OF BONDS
AND NOTES Authority for
Levy Outside
10 Mill
Limit*
Date
of
Issue
Date
of
Maturity
Ordinance
or
Resolution
Serial
or
Term
Rate
of
Interest Amounts of Bonds
and Notes Outstanding
Standing at
Beginning of Budgeted
Year January 1, 2010 Amount Required
for Principal
and Interest
1/1/10 to 12/31/10 Amount Receivable
from Other Sources
to Meet Debt Payments
1/1/10 to 12/31/10
Payable from Bond Retirement Fund: XXXXXXXX
XXXXXXXX XXXXXX
XXXXXX XXXXX
XXXXX XXXXXXX
XXXXXXX XXXXX
XXXXX XXXXXX
XXXXXX XXXXXXXXXXXXX
XXXXXXXXXXXXX XXXXXXXXXXXX
XXXXX XXXXXXXXXXXXX
XXXXXXXXXXXXX
OUTSIDE 10 MILL LIMIT: XXXXXXJCX XXXXXX XXXXX XXXXXXX XXXXX XXXXXX XXXXXXXXXXXJCX XXXXXXXX XXXXXXXXXXXXX
#2 Sewer 28,066 07/01/79 07/01/10 56-79 Serial 6.500% 5,000 325 0
TOTAL $5,000 $325 $0
* If the levy is outside the 10 mill limit by vote enter the words "by vote" and the date of the election.
If outside the 10 mill limit without a vote, enter the reference to the statute under which the levy is exempt from the 10 mill limit.
NOTE: Complete listing of outstanding debt attached.
The issue in this exhibit is retired with property tax revenue.
C:\Documents and Settings\pdndk\LOCaI Settings\Temp\XPgrpwise\Taxbud2010 6/8/2009
OFFICIAL CERTIFICATE OF ESTIMATED RESOURCES
The Budget Commission of
city/village
County, Ohio, hereby makes the following Offcial Certif rate of Estimated Resources for the
for the BUDGET YEAR beginning January 1st. 2010.
FUND Estimated
Unencumbered
Balance
January 1, 2010 Real Estate
Property
Tax Personal
Property
Tax Local
Government
Money Rollback, Homestead
Personal
Property Tax
Exemption
Other
Sources
Total
GOVERNMENTAL FUND TYPE
General Fund
Special Revenue Funds
Debt Service Funds
Capital Pro ect Funds
PROPRIETARY FUND TYPE
Enterprise Funds
Internal Service Funds
FIDUCIARY FUND TYPE
Tmst and Agency Funds
limitation is set forth in the proper columns of the preceding pages and the total amount approved for each fund must govern the amount of appropriation from such fund.
Date , 2009
Budget
Commission
C:1D000ments and Settings\pdndk\Local Settings\TempU(Pgrpwise\Taxbud2010 6!8/2009
OFFICIAL CERTIFICATE OF ESTIMATED RESOURCES -Continued
FUND Estimated
Unencumbered
Balance
Janua 1, 2010 Reai Estate
Property
Tax Personal
Property
Tax Locai
Govemmen[
Money Rollback, Homestead
Personal
Prope P Tax
Fxem tion
Other
Sources
^
Totai
~
GOVERNMENTAL FUNDS:
GENERAL FUND XXXXXXXXXX
XXXXXXXXXX XXXXXX:CXXX
XXXXXXXXXX XXXXXXXXXX
XXXXXXXXXX XXXXXXXXXX
XX)(XXXXXXX XXXXXXXXXX
XXXXXXXX)O: XXXXXXXXXX
XXXXXXXXXX XXXXXXXXXXX
XXXX)CCCXXXX
SPECIAL REVENUE FUNDS: XXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXUIXXX XXXXXXXXXX XXXXXXXXX)JC
Street ConsVUCtion Maintenance/Repair
State Highway Improvement Fund
Cemetery Fund
Parks and Recreation Fund
Federal Grant Fund
State Gant Fund
Law Enforcement Trust Fund
Drug Law Enforcement Fund
Other Special Revenue Funds
TOTAL SPECIAL REVENUE FUNDS
DEBT SERVICE FUNDS
XXXXXXXXXXX
X}JCCXXXXXXX
XXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXX
XXXXXXXXX
XXXXXXXXX
Other Debt Service Funds
TOTAL DEBT SERVICE FUNDS
CAPITAL PROJECT FUNDS:
XX):XXXXXXX
XXXXXXXXXX
X?;J;XXXXXXX
XXXXXXXXXX
XXXXXXXXXX
XXXXXXXXX
XXXXXXXJIX
Construction Fund
Federal Grant Fund
Other Capital Project Funtls
TOTAL CAPITAL PROJECT FUNDS 0 0 0 0 ~
C:\DOCUments and Settings~pdntlkLLocal SettingstTempIXPgrpvnselTaxbutl2010 6/8/2009
OFFICIAL CERTIFICATE OF ESTIMATED RESOURCES --Continued
FUND Estimated
Unencumbered
Balance
January 1, 2010 Real Estate
Property
Tax Personal
Property
Tax Local
Government
Money Rollback, Homestead
Personal
Property Tax
Exemption
Other
Sources
Total
SPECIAL ASSESSMENT FUNDS: XXXXXXXXXX XXXXXXXXXX XXXXXXX)CXX XXXXXXXXXX XXXXXX)YXX XXXXXXX:CXX XXXXXX:CXXXX
Special Assessment Bond Retirement
Special Assessment Im rovement Fund
S ecial Assesment Operatin Fund
Other Special Assessment Funds (specify)
TOTAL SPECIAL ASSESSMENT FUNDS
ENTERPRISE FUNDS: XXXXXXXXXX XXXXXXXXXX XXXXXYJJ(XX XXXXXXXXXX XXXXXXXXXX XX XXXXXXXXXX
Water Fund
Sanita Sewer Fund
Electric Fund
Parking Fund
Swimming Pool Fund
First MOrt a e Debt Service Fund XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXX XXXXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX
Utilities Deposit Fund
Utility Improvement Fund
Other Enter rise Funds
TOTAL ENTERPRISE FUNDS
INTERNAL SERVICE FUNDS: XXXXXXXXXX XXXXXXJ;JOIX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXX)OCO: XXXXXXXXXX
Revolving Fund
Other Internal Service Funds
TOTAL INTERNAL SERVICE FUNDS
C:1Documents and SettingslpdndklLOra1 SettingslTempIXPgrpwiselTaxbud2070 6!6!2009
OFFICIAL CERTIFICATE OF ESTIMATED RESOURCES --Continued
FUND Estimated
Unencumberetl
Balance
January 1, 2010 Real Estate
Property
Tax Personal
Property
Tax Local
Government
Money Rollback, Homestead
Personal
Property Tax
Exemption
Other
Sources
Total
TRUST AND AGENCY FUNDS: XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXJCOCX XXXXXXJOOJ: XXXXXXXXXXX
TOTAL TRUST AND AGENCY FUNDS
TOTAL ESTIMATED RESOURCES (memorandum) ~ ~ ~ ~ ~ ~
C:\DOCUments and Settings\pnndk\LOCaI Settings\TempU(PgrpwiselTaxbud2070 6/8/2009
COUNTY AUDITOR'S ESTIMATE
Tax Levies and Rates for 20 _, in
City/Village
Amount Approved County Auditor's
By Budget Estimate of
Commission Rate in Mills
LEVIES WITHIN 10 MILL LIMITATION ~~ XXXXXXX)OCX ~~ XXXXXXXXXX
OF 10 MILL LIMITATION
State
TOTAL
C:\Documents and Settings\prindkllocal Settings\TempIXPgrpwise\Taxbud2010 6/8/2009
FRANKLIN COUNTY
BUDGET OF
City
FOR FISCAL YEAR
BEGINNING JANUARY 1, 20
20
County Auditor
Deputy Auditor
C:\Documents and Settings\prindk\LOCaI Settings\Temp\XPgrpwise\Taxbud2010 6/8/2009