Ordinance 19-10RECORD OF ORDINANCES
Ordinance No. 19 -10
Passed
AN ORDINANCE ADOPTING THE
PROPOSED TAX BUDGET
FOR FISCAL YEAR 2011.
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, 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, Ll of the elected members concurring that:
Section 1 . The proposed 2011 tax budget, attached hereto as an Exhibit A, be and
hereby is, approved.
Section 2. That this ordinance shall take effect and be in force from the earliest
point in time permitted by law.
Passed this `� day of .2010
0- "C--Mayor - PieLio Officer
ATTEST:
G)'M� 0-
Clerk of Council
CITY OF DUBLIN_
Office of the City Manager
5200 Emerald Parkway • Dublin, OH 43017 -1090
Phone: 614 - 410 -4400 • Fax: 614 - 410 -4490
To: Members of Dublin City Council
From: Terry Foegler, City Manager'7
Date: May 20, 2010
Initiated By: Marsha I. Grigsby, Deputy City Manager /Director of Finance
Bryan K. Thurman, Deputy Director of Finance
Michele M. Hoyle, Budget Manager
Memo
Re: Ordinance No. 19 -10, Adopting the Proposed Tax Budget for Fiscal Year 2011
Summary
Ordinance No. 19 -10 authorizes the adoption of the proposed tax budget for fiscal year 2011. The
tax budget represents the earliest step in the formulation of the annual budget. Once adopted, it will
be filed with the Delaware and Franklin County Budget Commissions. Union County does not
require the tax budget to be filed with their County Budget Commission. As stated in the Ordinance,
the Ohio Revised Code requires the adoption of the tax budget by July 15 and submission of the tax
budget to the County Budget Commissions on or before July 20.
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. 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 Council is aware, the allocation of the City's inside millage, a total of 1.75 mills, can be adjusted
on an annual basis. For the years 2001 -2006, 100% of the property tax revenue from the inside
millage was allocated to the Parkland Acquisition Fund. Since 2006, a portion of the inside millage
has been allocated to the Capital Improvements Tax Fund.
As approved in the 2010 -2014 Capital Improvements Program (CIP), the amount of property tax
revenue allocated to the Capital Improvements Tax Fund was increased from .80 mills to 1.4 mills
for 2010 and 2011. This allocation is reflected in the attached document. The allocation of the
inside millage will be reviewed as part of the upcoming 2011 -2015 CIP process.
At the Finance Committee of the Whole meeting on April 12, 2010, staff submitted a financial
update through the first quarter of 2010. As discussed at the meeting, income tax revenues through
the first quarter of 2010 were up 2.88% over the first quarter of 2009. Through April, income tax
collections are up 4.24% compared to the year -to -date total through April 2009. Because income
tax revenues through April represent a large percentage of our overall income tax collections, we
are better able to project overall revenues for the 2010 tax year. As a result of the year -to -date
income tax revenue, the estimated income tax revenue for 2010 has been revised and represents an
increase over original 2010 budget projections. In the 2011 tax budget, 2010 as well as 2011
Memo re. Ord. 19-10, Adopting Proposed 2011 Tax Budget
May 20, 2010
Page 2 of 2
income tax revenues are estimated to equal 2009 income tax revenues. The anticipated growth in
expenditures in 2011 represents a 2.5% rate of growth over 2010 projected expenditures. As in the
past, the City remains conservative in estimating revenues and expenditures.
The General Fund balance is a critical component to the financial stability of the City and continues
to be a key financial indicator used by the rating agencies in evaluating the financial strength of the
City. The City's practice has been to maintain a year -end balance equal to or greater than 50% of
the General Fund expenditures, including operating transfers. Based on estimated revenues and
expenditures, the 2011 tax budget reflects an estimated year -end General Fund balance, before any
repayment of advances, of $32,872,765 for 2010 and $32,949,026 for 2011 which, as a percentage
of General Fund expenditures and operating transfers, equals 60.4% and 58.9% respectively.
As was previously stated, the tax budget is a required document and is a very preliminary review of
revenues and expenditures in the annual budget process; however, it does reflect an updated
projection for income tax revenues. Staff will continue to monitor revenue and expenditures,
provide updated reports, and make current and future revenue and expenditure adjustments as
necessary.
Recommendation:
Staff recommends passage of Ordinance 19 -10 at its second reading/public hearing on June 14th.
Attachments
RensN Caunry Audis, Fwm NO. Aud 622 Rtv. "S
myvdyaelnAUO. Fan Nnmmm
an mbut
FmmarMntwdWWAUanM9uw
JJU1s NXM1 as, mplw of NIF 6udest must be Fubmie'd to C ,y AWlb
TAX BUDGET
CNal Dubin
Franldln CaunN Ohio
(Data) July 15 ,2010
TMs Budget must be adopted byte Council or oluser INislaUve bodyon or before July 1515, and Ma copies
must be submitted b the County Audllor on a before July 2015. FAILURE TO COMPLY WITH SUC.570526
R.C. SHALL RESULT IN LOSS OF LOCAL GOVERNENT FUND ALLOCATION.
To the Auditor of sold County:
ThefollO.ving Budgel)earbedlnnbg Jenuaryt, 2011haab nedwt byC ncllantl Is5xe hsubmillM
for wruWeraton of the Canty Budget Commission.
Signed
Name
Margins
1. Out
Title
Dlredw
of Finance
\ \CUMULUS\VOLI \OATP \FINANCE \FORMS \Tap fidget Corergx
SCKEOWEA
SVMMMY CFPMWNTS PEW REV FROM GENERAL PROPERTY TM MPROVEO BY BUWET CWMISSION.
AND CO AUDIT YS ESTIMwTEO RATES
Fix MUIIdwI Um Fm B000M CmNww VSO Fa CwnNNGWUw
FUND
RndiAo Wy 111m fulls.
wNN me niquilM
ere�M balnalm
BWSN Yom
Mwnl
RmIeT a
BW
Cd Isi lnsWl
OvlEitle
Bi
Anqull PpyoreL
Ey BWael
Cwnn
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BY]ON Yoar Tm IUU,io C m
n numb
Duval Fmm Imide 10 Mill OubH010 mim
Lens OUMift LMWik0H Umi1 Bi
10 Mill UMWi Ye Yom
W,mI
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W"3
Calumni
l nb
GOVERNMENT FUNDS
GENT FUND
0
POUCF/SRFEIYCPEMTNGFUND
4W.G30
G. U. DEBT SERMCE FUND
0
PMKIANDACOWSMICN
60,110
CAPITAL IMPRWEMi T/S FUND
1.SD1,tb
PROPNIETANYFUfros
XK%%XX.L'A
XCU KATY
FWCwrrFUNUS
X.E%%kxXX
%wIX3eK
%%%%%YX%
A%XXXbIX
%f00D -YR4
TIW. N FUNDS
YiUm.no
MYA \TV BUOgts \iaiOdNllns N1p 10
SCNEOULEIT
E IO MILL LIMITATION. UCLUSIVE OF
DEBT LEVIES
FUND
Ma um Fab
Authorized W
LmiM
Tom Year
Cwmy Au&bee
E9lmeWol
Y101d of Lwy
(Carry b SNEGula A.
Cdumn3
GENERAL FUND:
CuI EQanaoL awhI by ADD; on / I
nMarme] wars. Authodzd under Sal.
,R. C.
Current EAmneo Lery authONM W wbn on / I
n ot e nM ram Adhonrnd onam Satan.
.MC.
Cu,naot Epmne LIM anadvad by ma on I I
III III INSIS AuthoriEM UMW &AII
. R.C.
Current Eopenla Lpry WNdiisd b III on I I
rot e¢eM Mon. AUthorizal under Seolbn.
,RC.
Curmt Eyarse LM RUInfiEM b wWle on I I
not eEm,M Mare. AuthonzodundWBaiis.
,RC.
not eves MIT AUINI undw SwSmr.
R.C.
Current Eperaa Lorry oUnI W Alen on / /
nd evend Se, AUNMEM UMar SeciMl
N.C.
TOTAL GENERAL FUND OUTSIDE IO MILL LIMITATION
SPECIAL LEVY FUNDS
FOLICFISAFETY FUND.L eutnerlu]e Ater on WIND)
12
not b amxtl ONGOING Mm. AWhorizel Unde'.SeovS
.RC.
FUND. Lmy odMdza b/ Man an I I
not b evert mAWndmd umbrS lon
R.C.
FUND. LBW auIMnEM Ly Wigs on I I
not bgl a year. ANMIEed uMkr SOCllon
T RIO.
FUNDI wbometl Men on I I
mtbe®ed Mve.h &J under Seatlon
,R.C.
FUI Len AUDI by Wm m I I
mt III Maxed R. ANMba under SMIOn
N.C. .
FUND. Le svtnQHZW b oMm on I I
mt III Nam AdharzW under So Ulon
b FUND,
. RC.
Podhorli by wtar an I I
at to o.rem ram . AdMdxa uI SuI
,RC.
FUND. Le Ay Nnorloolb ratmn I I
mtlo myed Wans Adnoriza under Satlon
R.C.
FUND, Leon adhoraod by Atom on I I
w 1covm1 Woo Adhorizod UI Sedlon
R.C.
FUND. WAy WhI by Was on I I
MWIT"N mt I 11 5I1 S]010
FUND NAME: GENERAL FUND EXHIBIT
FUND TYPEICLASSIFICATION: GOVERNMENTAL — GENERAL
I nos connote is
m Its use010r me
Ueneal Fund Only
DESCRIPTION
11
For 2000
Actual
(2
Far 2009
Actual
(3)
Current Year
Estimated for
2010
0
Budget Year
Estimated fw
2011
151
REVENUES
XXXXXxm
XXXXXXXX
XX )UCO(
%XX%%XXX
Local Texas
General Property Tax — Real Estate
0
0
0
0
Ten Ible Paternal Property Tax
0
0
0
0
Municipal lrcome Tax
52.664881
49,4210,6911
49.431,000
49,431.000
Other Lanal Taxes
0
0
0
0
Teal Local Texas
52,880.201
49,438696
49431,000
49.431,000
Intervernmental Revenues
go
State Snared Taxes and Permits
Local Gmemment
1,222,861
1.0]2,]91
1,0116,010
1,008,010
Estate Tax
822,755
1,290,]38
315.M
25,000
C' retie Tax
282
342
250
250
Li War and Beer Permits
51,266
55,137
40.000
40,000
Geseine Tml
0
0
0
0
Lib rary and Least GOVemment S ppwt Furs
0
0
0
0
Pmpert Tax Allocation
25.578
13,411
B.m
61880
Total State Shared Taxes and Parallel
20)1,5811
2,432,417
1;368,140
1,078,140
Federal Grants or Ad
33,409
54,210
0
0
Stale Grants w Ad
0
0
0
0
Other Grants or Ad
0
0
0
Total Intergovernmental Revenues
2104.995
2,489,627
1;388140
1.078.140
Speeal Assessments
0
0
0
0
.charges for Services
1,029.348.
Sol
6051000
605,ow
Flnds, Licenses, and Permits
2,153,792
1 1,054,455
1,501,670
1 1501,870
Mlecelleneom
1."4,253
1,344,382
924.00 1
924.000
Outer Finarro Sources:
Proceeds from Sale of Debt
0
0
0
0
Transfers
20,]40
0
0
0
AdvarKEe
1,8]5,]25
8;925,825
2368.000
2.300.000
Omer Saunters
a
0
0
a
TOTALREVENUE
81,431,133
62628.350
5827]0810
55,88],810
M tTXTex BUdanle \TUEUd201 Las yt9lla10
FUND NAME: GENERAL FUND UHIBITI
FUNDWPVCL4551FICATION: GOVERNMENTAL— GENERAL
MAMTU BWpeblTaxtx ll.tle 511911010
u,s Curnl
DESCRIPTION
(1)
Fr2097
Actual
For2W9
Actual
re Vear
Estlmatetl for
2010
(4 )
Butl981 YOar
Estmalctl for
2011
(5)
E NOITURES
%X%%%%%%
%%%%%XXX
%%DDO(YX
Secunty of Persons and PlopeM
Personal&rACee,
0
0
0
0
Trawl rrena uon
0
0
0
0
COntrecWal Benrces
164,541
185,616
185.000
189,625
Supplles am Materiels
194.608
86.159
87,000
89,175
Calat8i May
54.661
0
0
0
Total Security of Pemrma and Pla
413.008
271.775
272.00
279,8W
Public Health SeMCm
Pe9cnal SBMCe6
0
0
0
0
rrewl Trenipdteuan
0
0
0
0
Contractual 5wlws
206.W7
222,949
222,9W
228,530
Capital Outlay
0
0
0
0
Total Public Naalia SeMCea
206,977
222,949
222,997
228,530
Ueisum rimActiNti09
Peronal 8erckes
4.213.971
4.475,494
4,543.470
4.657.097
Travel Tronspxl8tlon
W.We
21,329
18,650
17,070
Conventual services
1,182.886
1.124.403
1,088)10
1,115930
8u ieaaM MelBtlala
520.341
302.645
395,097
404.075
Capital Outlay
274.239
270.378
173,20
177,097
Tolel Leisure T nns ACtMil"
6,222.393
6284,249
6,217.090
6.372,535
Community Envlwmenl
Perttinal 3emms
5,485,974
5,859.183
SA30,9B5
5,556,660
Travel Tram tlon
73,461
53.928
44,575
45.690
CglvacWel Services
912,747
611.913
551.750
565,550
Suppled and Matedeb
39 ,718
45,979
42500
43,570
Capital Malay
17.107
4.145
5.000
5.125
Total Communl Envlmnment
6,528,128
6,575.149
6,074,710
8,226,595
Basic UYII Sa s
Personal 80Mma
974,408
710,383
554.120
507.980
Travel Transportallarm
3,975
1,978
2.30
2,410
Contractual BeMCea
12,026
2378,851
2,510,415
2,573,175
Suppllas and Melenala
2247.695
3,504
5.8w
B.W
Capital Outlay
2,795
0
600
815
Total Baca U114ty SNcta
2870.979
3.974,896
3,073.335
1150,197
MAMTU BWpeblTaxtx ll.tle 511911010
FUND NAME: GENERAL FUND EXHIBIT I
FUNOTYPHCIASSIFICATION: GOVERNMENTAL— GENERAL
MIFMTa[BWdiuVrorOWMl l vb 51191
w Ine usMa
l FuM On
DESCRIPTION
(1)
For2000
Actual
(2)
Fw2009
Actual
(3)
Cunene Year
Somaled for
2010
Budget Year
Estimated lw
2011
9
Tramacersdon
Pemenal smvmes
0
0
0
0
Towel Transmutati
0
0
0
0
ComrecWel Smvlcea
a
0
0
0
Supplies and MatenW
a
0
0
0
CaPnel OUllav
o
0
0
0
Total Transperedidlon
0
0
0
0
GeneralGOVamment
Personal servida
0.405.655
9,003,]41
0,721,030
&939.060
Travel TrenapoMtlon
239147
151,110
155,600
1560]5
Contractual Servkae
5,&19,825
5,908829
5010.000
6.051
Supplies and Matw[al5
2,610.445
1,8]8014
L90 O000
547,500
CagWl Outlay
60,406
Y1.614
2],545
18,240
To gal General Government
16,9]0,656
1].013.309
16T1S575
12131,425
Dabt SI
meMl
0
0
0
9
Older Net servma
0
0
0
a
Tote) Derr SI
0
0
0
0
Oder Uses of Force
19.400.000
13.250.000
15.7]5.603
18.325,000
Advances
9.600.000
655.000
0
0
Conurget
43.519
56.186
150.460
150,000
Mher Uses of FUntls RaluMSOnunWm /Gmnes
6.21&540
6.830.510
5,900,960
8.040.4&5
Total Oyler Uses of FUME
33.662,059
20,)97.)04
21.825,96)
22,523.405
TOTAL EXPENDITURES
89.882.620
Sd,2W,029
54,399.020
E5911E49
Revenues owrl under Ea ntlltuma
5.451.488
6306329
1.9]0.100
]6,201
Cash Fund Balance
2807]
,32
22,]]28,248
30,934,5]5
32.BRp85
Erk Cash Fund! 6aIVRe
22,026.246
30.994.SY5
32,872,]85
32.948.020
Estimated Encumbrances
(1,056.001)
(2,460,166
0
0
=meted EMl Unencumbxetl FUM Balance
20. 969. 565
20 ,534,409 11
32,8]2,]65 11
32.949.026
MIFMTa[BWdiuVrorOWMl l vb 51191
FUND NAMEI SAFETY /POLICE OPERATING EXHIBIT II
FUND TYPEICIASSIFICATION. SPECIAL REVENUE To M ucee for any land rowvLq pmpeM tax revenue except do
General Funk.
DESCRIPTION
(1)
Fm 2M
Actual
2
Far P009
Actual
(3
Current Year
Estmeletl far
2010
Budget Year
Est[matW for
nil
(5)
REVENUE
%x%xxxxy
xxxxxx CX
x%x%(XXXX
XXXx%xxx
Local Taxes
473,545
437,216
436.450
436,450
Inergwernmentol Revenue
120,316
176,714
104,000
104.800
Charles for Services
522,576
551.499
513,200
513:200
Mmarraneom
147,225
39,994
10,300
18.300
Other Fimrrcinp Souma:
Transient
B40%000
8.700.000
9.5.000
0'
9.551
OIM1erSWrma
0
0
0
0
TOM
TOTAL REVENUE
9,583,885
3,.403,393
10
EXPENDITURES
(Ideally each program and Wien
cove at the same level ahw vn on
(PROGM) (OBJECT)
PA
xxxx X
xxxxxxxx
yCxgpxX;
x]KA;UU p
xxxxxx Xx
XXXXXXXX
Xxxxxxxx
xxxxXxXX
xx xXXXXX
XX>XXXC(
XX`XXxXx
xxxxxxxx
security of Persons and Properly
Personal 5enkrs
3.255,893
10.007.683
53
10.339.]40
TravaOTrena9arbYCn
93,813
62,210
3
3].825
Contractual Services
272,235
273,703
5
281,200
Suppliers end mawrleb
105.752
103.459
50
103,1]0
Ggtel Outlay
52.113
61,]72
0
0
Slow UeeNRefunda)
0
HE
0
In
E295.976
TOTALEXPENDITURES
9,780.878
10;509,94]
5
10,]61,555
Revenues Over (Uno & ro
dllus
(11].182
60,
5
141,A
Beginning Cash Fund Balance
Ending Cash Fund Balance
Estimated Encumbrances (outstanding at card of per)
Estimated EMln UnencumEeretl FUne Balance
945,946
828.764
11
295.978
626,784
225.211
]0
154.171
(112,053
(85.5]2
0
0
716711
159.639
]6
18,1]1
M.TA \Ty 3udgWlTOxWd2911.tle WIMMI0
FUND NAME: GENERAL OBLIGATION BOND RETIREMENT EXHIBIT II
FUND TYPEICIASSIFICATION : DEBT SERVICE To be used for any fund receiving rest lax revenue except the
Genaml Fund.
DESCRIPTION
(t)
For 2008
Actual
For2009
Actual
31
Current Year
Estimated for
2010
Budget Yaar
Extended for
2011
5
REVENUE
XXXXXX%X
XXXXXXXX
XXXXXXXXX
XXXXXXXX
Local Taxes
0
0
0
0
InleWvemmentel Revenue
955
591
400
400
Mlscelleneous
50.245
501009
15,400
15.400
Other Financing Sources'.
0
0
0
0
PrOCaeda Fmm Sale Of Debt
0
215,339
0
0
Transfers
7,387,394
],211.304 11
7.002070
5.647.100
Advances
a
0
0
TOTAL REVENUE
7,490.595
7,487,244
7.N7 870
5.662900
EXPENDITURES
(Identify each program and object
dude at lb0 same level shown an
Exhibit 1)
XXXXXXXX
X%XX%%XX
XXXXXX%X
XXX%%%X%
%X%X%%%X
XXX%%%%X
XXXX%XXX
XXXXXXXX
Debt Service'.
Redemption of Principal
5,141,2119
5.510,083
4.957.055
4.051.950
Interest
2,232.962
1.693.045
2109.610
1,595,125
Other Debt Served
19,543
230,160
20.00a
20,000
Advances
0
a
0
TOTAL EXPENDITURES.
7.393.714
7.434.087
>.188.fifi5
S.6fi7,075
Revenues Over (Under) Expenditures
Beginning Unencumbered Fund Balanw
(Use Actual Cash Balance in Col. 2 and 3)
Ending Cash Fund Balance
Estimated! Encumbmnws(outalandln9 al end of yea
Estimated Ending Unencumbered FUntl Balance
54,880
53.157
(88.785
4.1R
725,499
780.379
833,536
744.741
78p,3M
033,538
7M,741
740.568
a
0
0
0
]80,379
833,538
]I4,74t
7/0.568
M:6A %Tu 9udpetlVaxbudiel 1.tlf blimple
FUND NAME: CAPITAL IMPROVEMENTS TAX FUND EXHIBIT II
FUND TYP1VCLASSIFICATION: CAPITAL PROJECTS To M used for any fund tscand" prow" As revenue except the
General Fund.
DESCRIPTION
(1(
For 2008
Actual
Far 2009
Actual
.Current Year
EsOmNW for
MI10
Butlptl Year
Estlmatetl for
2011
REVENUE
XXXXXXXX
Xxxxxxxl(
Xxxxxxxxx
)CODDXxx
Loral Tams'
Fact Tax— Real F¢lala/Pm¢onal Protect
1,324,180
1,413,428
2.504,140
2.504,140
Municipal Income Tax
1],554,]53
18,4]0,880
16,497;000
16,4]],000
Inleryovammentel Not
208,028
512,291
2.172.425
259,525
Flats, Uvenses, and Permits
0
0
0
0
MIS¢Ilanaous
1,581,919
423,205
303.500
300,000
Other Proncalt Swmm:
Transfers
3,338000
00.030
60,450
0
Other Soulcos'Advance,
302,435
mas
693.600
893;000
Fran ¢wm Was
0
0
0
0
TOTAL REVENUE
24,359,320
19.800.679
22.230.065
20834285
EXPENDITURES
(Identify deal program and object
at at the same lovel¢bpxn an
(PROGRAM) (OBJECT)
XXXUDDO(
%%%%%%)I%
%%XX%XXX
x XXXX
XxxXxX)X
%%%%%X%%
xxxxxx%%
XXXxxXXX
xxxxxxxx
xxxX x
%X %% % % %
x Xxxx
LonVecluNServkes
19, 2m
19:879
20.000
20.000
Capital Outlay
11415,637
10.9ma40
17.615.033
10.99¢,50))
Tmnsrers
6,5]9,31]
].110,04]
7,34,4610
3.8¢2.050
Advances
3,598)50
1;341,150
2,500,001)
4,150,00
TOTAL EXPENDITURES
23,1112,90
19.051,018
21.482,443
19.017,80
Revenues Over (Under) nature¢
746,330
150.863
(5951."8
1,216,415
fie3lnnig Unanambama Fund Balance
(Use Actual Cash Balance, In Col. 2 and J)
Entllrg Cash Fund Salaries
Estlmatetl Encumurencee(outstandln9 Mlofyear)
Estlmatetl EMl UnancumbarW Fund Balance
7,0492M
8.395,58)
8.554.252
3.3@,4]4
6,395599
&5s1.2¢3
J.J024]4
4,518.800
(5,2]0,808)
(3,50005]
0
0
]116,]61
4563495
3 ,492,4]4
4,516,689
M:1FA1Tax 6udpMS\Ta budAl tale 5)192010
FUND NAME: PARNIANO ACQUISITION UN181TII
FUND TYPEICLA881FICATIQN: CAPITAL PROJECTS To Ee used kr any fund l0uiving Pmperly lu revenue meant Ind
Genaml Fund
DESCRIPTION
(1)
For2008
Actual
For2W8
Actual
(J
Quwam Year
EelirialaE for
2010
4
Budget Year
Estimated for
2011
REVENUE
)0CDCCXX
XXXXXNXX
XXXXXXXXX
XXXXXXXX
Local Texas
1,572,464
1.873.446
003,180
W311M
Inlerswemmenlal Revenue
403,597
355.758
5]4.5]5
174,95
Fines, Llconals. and Panels
0
0
0
0
Mlscellarsous
282.027
101405
61,250
25,900
Other Fastens Spumes:
Transitive
0
0
0
Mar SourozAavanees
0
0
0
PmceMe fund Buns
0
0
0
0
TOTAL REVENUE
2,25509
2,185.000
1.2311,005
802.755
EXPENDITURES
(Iden6M eml program and Paw
Wa at the Seem level shown on
(PROGRAM) (OBJECT)
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
Xx)XXXXx
XXXXXXXX
XXXXXXXX
XKKXXXXX
XXYXXXXX
XXXXXXXX
XXXXXXXX
ConVWual Serves
20.246
26,507
25.000
25,000
CoOtal04ay
402.570
4.200,29e 1
1,885.000
1 650,6]X1
Travelers
531.X21
59,501
240,340
228,115
Advances
0
0
0
0
TOTAL EXPENDITURES
1,013,145
4:800.384
2,158,340
933,135
Rwpnuaa Over (Under) E Rn
ue
1,245,043
(2.813.]]5
0,335
100,360)
Beginning UnonwmEered Fund Balance
(Ux MUeI Cesll Balpnw in C01.2M3)
Ending; Cash FI.=anro
Estimated Emu he (evstandr:at OMOfpv)
Earraled Ercirt9 Unor2umberetl Fund Balance 1
8.]51419
4.137;644
3,217.300
6p51A1B
4.137.W
311],308
1,116,020
(]00,000)
0
0
0
6.051410
4.137.644
381],300
X.113:020
M ?FA \TaxS,dArWTmaue2511. ss Willa6i6
ESH191T111
FUND
List NI FUMS IMieMwlly Unksa
RarPOrIM on ENidl l or ll
EsYmaleO
Uronwmlaeretl
FJM Balance
otromt
Bwpel Year
Es4meleE
Randpl
TOWIArailable
For
ErpOnd,lures
Bmlgel Year EapeMitum and Emumbmarw s
Personal
Genius
011Ier
Toler
EaGmeled
Unercumbered
Belame 12/31/11
GOVERNMENTAL:
SPECIAL REVENUE:
Slreal MeinlenenceBRepair
505
%X%%X%%%
X%%%XXX%
X%%XX%%%
X%XX%%XX
4,269.830
X%XX%X%X
%XX%%XXX
2.II0.729
%X%%X%XX
%%%pI%XX
1.]98,]]2
%%%%%%%%
%XX%%%X%
,4fi2
3.427,462
X%%%X%XX
X%%XXXXX
43
8.068
3,318.835
veenl
Slate H'M1w Impom
19
140.920
338.0]3
0
264A 50
2M.45)
]1.623
Cemele
969
144,020
152
117.834
2LT[6
148360
7,620
Recme4on
CW
],SfiB,W3
7,808,063
4,890,02]
3,524,528
7.414.556
494.80]
Swimmi Pad
.546
B]S,Om
tp56,fi2fi
551,133
M5.2]0
506,40.1.
80,223
Perslve Tax
1.170.623
M65,213
115,550
1.2116,113
0
10].080
16].0.11
1.119.113
Hater T"
521
2,612250
3.708 771
458.749
2.880.793
3,439,542
280.211
Enfanovnwl B EUUUIgn
213
2,425
6],630
0
0
0
Lm'EnlOmmenlTmst
6)0
3,800
44 ,720
0
40.503
40,050
8
M Mcelory 0ru0 Fi ne
420
50
2,4]0
0
0
0
0
Mayors Court ConWler
213
22.0m
97.2)3
0
30,238
30,236
5
Amiued Leave Reserves
8]0
234.215
1.950.065
143.580
o
143.500
5
TOTAL SPECIAL REVENUE FUNDS
155
15.135.495
20.731.653
8,388.]72
7;6]8,]39
18.068.511
61.6%.M5
9
DEBT SERVICE FUNDS
%X%XX%X%
X%%%XX%%
XXXX%%X%
%X%%%%X
%X%X%X%%
S m I Assessenl Bond Redm t
0
0
0
0
0
15025 'a. Assessment Broil Retirem ent
]6.3 30
1m,Om
1]0:330
0
105680
100,680
2WH Spedal ASSevmenl Brand Retirement
118,073
19,500
269,973
0
176,"0
1]6,440
TOTAL DEBT SERVICE FUNDS
168.303
9080 2,
"8,303
0
285.120
285,120
CAPITAL PROJECT FUNDS
X%%%%%X%
%%XX%%X%
%%%%XX%X
%XXXXXXX
XX%%X%%%
%XYXXXXX
X%XXX%%X
FC
Nom: Various ao manicb n hands MI im Wed.
TOTAL CAPITAL PROJECTS 0
ol
0
0
01
0 H
0
M1FNTaz BWgeEWoa,02011 R NIgofic
Mill III
FUND
List All Frets rximitlually Unless
Repxle l m Exhil l or 11
Biil
nencumbar
Full Balance
OV01tlt
Budget Year
EslimaleE
Receipt
Tofal Avallable
Fm
Expentlilures
Budget Year EapeMiWres aM Encumb
rance
Personal
Services
ONer
Total I
Eslia
UnencumMreel
Balance 1 &31111
PROPRIETARY:
ENTERPRISE FUNDS
Waler
XXXXXXXX
%%X%XX%%
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
%X%%X%%X
XXXXXXXX
%XXX%%%X
XXXXXXXX
%X%%X%%X
XXXXXXXX
XXXXXXXX
XXXXXXXX
11,884648
1,344,150
13.028,795
195.170
1.987,OW
1,282,250
11,746,646
Serer
7,138.821
2.133.690
9.2]0)11
789,1190
1 ]22.150
2,491.270
6.779,441
Mercharxieft
37,252
2,620
39,872
0
8508
8,508
31,365
TOTAL ENTERPRISE FUNDS
18,558,718
S.4W,em
M.33SM
Il
2,817.760
3,782.020
18,557.352
INTERNAL SERVICE FUNDS
XXXXXXXX
%k%%%X%%
XXXXXXXX
XXXX%XX%
X
XX%XX%XX
XXX%XX%
Employee SermtiesSelf Insurarm
ye
7M,0 55
5,603.140
8 ,413,995
17.990
5,555,8 60
&5 6,135
Workers COm raellon Self- Insurance
Sil
265,240
030,598
0
5
393.385
437,153
TOTAL INTERNAL SERVICE FUNDS
1,286,153
1956.360
7,244.533
17,990
5
5949,245
1,295.209
TRU3TANDAGENCY FUNDS
%XX %%X %X
%XX%%%X%
XXX%%%%X
XXXXXXXX
X
]4�670
Dru l Enfwcea
0
0
0
0
0
0
0
Cemetery Perlin lCare
911,205
38,239
949,435
0
0
0
Sell
Dublin CO Ifon B Vlallae Bureau
43 ,041
466.6]0
509,]11
0
0
tSti,m
45,041
p sits)
305,860
9 60 52,8
0
TOTAL TRUST AND AGENCY FUNDS
1,26, 096
1.456,900
2,]18,898
0
0
1.418.6]0
1,298,328
TOTAL FOR MEMORANDUM ONLY
27,1 %,428
28,281435
53,460,601
9,3]2,022
18,131,551
2],63,5]3
25.971,260
M:6A \Tev BUJ0e15 \Tardp2011.As 5119'3010
STATEMENT OF PERMANENT IMPHOVEMENIS E HIBIT IV
(W Not IncluEo Expanse to b Pald fmm Boad Wue)
OESCFIPTION 11 of Pemaneni loo olea OUnrd Name of Payog Fund
M%FA1Tex Bua eakTmau03a1I.As y1mig
STATEMENT OF AMOUNTS REQUIRED FOR EXHIBIT
PAYMENT OF FINAL JUDGEMENTS
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