34-07 OrdinanceRECORD OF ORDINANCES
Blank, Inc.
Ordinance No.
34 -07
Passed 1 20
AN ORDINANCE ADOPTING THE PROPOSED TAX
BUDGET FOR FISCAL YEAR 2008
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, THERE, BE IT ORDAINED by the Council of the City of Dublin,
State of Ohio, of the elected members concurring that:
Section 1 . The proposed 2008 tax budget attached hereto as Exhibit "A' be and
hereby is approved.
Section 2 . This ordinance shall be effective upon the earliest date permitted by law.
Passed this of 2007
Mayor — Presiding Officer
ATTEST:
a.'2946,4- (2-, C,&zti
Clerk of Council
I hereby certify that copies of this
Ordinance/Resolution were posted in the
City of Dublin in accordance with Section
731.25 of the Ohio Revised Code.
Depyq Clerk of Council, Dublin, Ohio
CITY OF DUBLIN
City Manager
5200 Emerald Parkway • Dublin, OH 43017
Phone: 614- 410 -4400 • Fax: 614 - 410 -4490
To: Members of Dublin City Council
From: Jane S. Brautigam, City Manager�
Date: May 31, 2007 g
Initiated By: Marsha I. Grigsby, Director of Finance
Michele M. Hoyle, Director of Fiscal Administration
Memo
Re: Ordinance No. 34 -07, Adopting the Proposed Tax Budget for Fiscal Year 2008
Summary
Ordinance No. 34 -07 authorizes the adoption of the proposed tax budget for Fiscal Year 2008. 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 Franklin County Budget Commissions. Union County does not require the tax budget to be filed
with their County 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. While 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.
The tax budget reflects conservative estimates of revenues and expenditures, including 3.5 percent
growth in income tax revenues, no increase in local government funding, and minimal or no growth in
most other revenue sources. Expenditure projections reflect an increase of six percent over 2007 budget
levels for most operating categories.
Prior to 2007, 100 percent of the property tax revenue generated by the City's inside millage was
allocated to the Parkland Acquisition Fund. The 2008 Tax Budget continues the allocation of a portion
of the inside millage (.8 mills) to the Capital Improvements Tax Fund for the improvement of the US
33 /State Route 16l/Post Road interchange.
Recommendation
Staff recommends passage of Ordinance 34 -07 (Adopting the Proposed Tax Budget for Fiscal Year
2008) at the June 18 City Council meeting.
Attachments
Revised County Auditor's Form No. Aud 622 Rev. 4 -88
Prepare in triplicate
On or before July 20th two copies of this Budget must be submitted to County Auditor
Dayton Legal Blank, Inc. Form No. 310060
Form Prescribed by the Auditor of State
TAX BUDGET
City of Dublin
Franklin County, Ohio
(Date) June 21 , 2007
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 WITH 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, 20 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 \VOL1 \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
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
GENERAL FUND
0
POLICE /SAFETY OPERATING FUND
483,465
G. O. DEBT SERVICE FUND
0
PARKLAND ACQUISITION
1,496,350
CAPITAL IMPROVEMENTS TAX FUND
1,303,050
PROPRIETARY FUNDS
XXXXXXXX
XXXXXXXX
XXXXXXXXX
XXXXXXXXX
XXXXXXXX
FIDUCIARY FUNDS
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
TOTAL ALL FUND
3,282,865
Taxbud08 5/31/2007
SCHEDULE B
LEVIES OUTSIDE 10 MILL LIMITATION, EXCLUSIVE OF
DEBT LEVIES
FUND
Maximum Rate
Authorized to be
Levied
Tax Year
County Auditor's
Estimate of
Yield of Levy
(Carry to Schedule A,
Column 3)
GENERAL FUND:
Current Expense Levy authorized by voters on
not exceed years. Authorized under Sect. R.C.
Current Expense Levy authorized by voters on I I ,
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 06/1976
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 I I
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 I I
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 I I
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.
Taxbud08 5/31/2007
FUND NAME: GENERAL FUND
FUND TYPE /CLASSIFICATION: GOVERNMENTAL -- GENERAL
T his Exhibit is to be used for the General Fund Only
EXHIBIT I
DESCRIPTION
(1)
For 2005
Actual
( JL
For 2006
Actual
(
Current Year
Estimated for
2007
(
Budget Year
Estimated for
2008
(
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
43,490,912
48,163,200
46,363,500
47,986,000
Other Local Taxes
Total Local Taxes
43,490,912
48,163,200
46,363,500
47,986,000
Intergovernmental Revenues
State Shared Taxes and Permits
Local Government
1,292,922
1,341
1,329,475
1,329
Estate Tax
725,615
183,248
25,000
25,000
Cigarette Tax
620
433
500
500
Liquor and Beer Permits
46,092
49,671
35,000
35,000
Gasoline Tax
0
0
0
0
Library and Local Government Support Func
0
0
0
0
Property Tax Allocation
8,644
8,644
6,880
6,880
Total State Shared Taxes and Permits
2,073,893
1,583,911
1,396,855
1,396,855
Federal Grants or Aid
7,548
32,503
0
0
State Grants or Aid
2,910
250,000
0
0
Other Grants or Aid
0
0
0
0
Total Intergovernmental Revenues
2,084,351
1,866,414
1,396,855
1,396,855
Special Assessments
0
0
0
0
Charges for Services
681,101
401,989
476,500
476,500
Fines, Licenses, and Permits
3,464,505
2,858,547
2,129,480
2,118,660
Miscellaneous
839,829
1,321,248
777,000
776,000
Other Financing Sources:
Proceeds from Sale of Debt
0
0
0
0
Transfers
0
371,468
0
0
Advances
1,758,000
2,425
6,231,000
500,000
Other Sources
0
0
0
0
TOTAL REVENUE
52,318,698
57,407,866
57,374,335
53,254,015
Taxbud08 5/31/2007
FUND NAME: GENERAL FUND
FUND TYPE /CLASSIFICATION: GOVERNMENTAL -- GENERAL
This Exhibit is to be used for t General Fund Only
EXHIBIT I
DESCRIPTION
(1)
For 2005
Actual
(3)
For 2006
Actual
(3)
Current Year
Estimated for
2007
(4) IL
Budget Year
Estimated for
2008
(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
161,732
173,608
174,000
184,440
Supplies and Materials
57,151
89,951
135,000
143,100
Capital Outlay
686
364
5,000
5,300
Total Security of Persons and Property
219
263,923
314,000
332,840
Public Health Services
Personal Services
0
0
0
0
Travel Transportation
0
0
0
0
Contractual Services
153
186,446
199,604
211,580
Capital Outlay
0
0
0
0
Total Public Health Services
153,496
186,446
199,604
211,580
Leisure Time Activities
Personal Services
3,406,090
3,438,815
3,893,900
4,127,534
Travel Transportation
27,480
31,677
42,500
45,050
Contractual Services
854,950
901,941
1,164,150
1,233,999
Supplies and Materials
380,125
452,438
551,475
584,564
Capital Outlay
259,971
244,372
293,150
310,739
Total Leisure Time Activities
4,928,616
5,069,243
5,945,175
6,301,886
Community Environment
Personal Services
4,994,637
5,021,588
5,736,975
6,081,194
Travel Transportation
66,823
55,699
76,000
80,560
Contractual Services
1,246,187
799,411
1,049,825
1,112,815
Supplies and Materials
53,897
47,963
66,500
70,490
Capital Outlay
17,198
21,702
23,500
24,910
Total Community Environment
6,378,742
5,946,363
6,952,800
7,369,968
Basic Utility Services
Personal Services
427,820
360,729
772,900
819,274
Travel Transportation
254
130
2,000
2,120
Contractual Services
23,944
11,323
21,750
23,055
Supplies and Materials
1,710,789
1,780,762
1,914,300
2,029,158
Capital Outlay
0
0
1,500
1,590
Total Basic Utility Services
2,162,807
2,152,944
2,712,450
2,875,197
Taxbud08 5/31/2007
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 2005
Actual
(2)
For 2006
Actual
(3)
Current Year
Estimated for
2007
(4)
Budget Year
Estimated for
2008
(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
7,378,406
7,482,209
8,304,275
8,802,532
Travel Transportation
178,228
207,112
256,650
272,049
Contractual Services
4,818,506
5,026,719
5,979,800
6,338,588
Supplies and Materials
1,628,309
1,847,862
2,069,575
2,193,750
Capital Outlay
244,217
180,964
77,825
82,495
Total General Government
14,247,666
14,744,866
16,688,125
17,689,413
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
18,312,500
14,450,000
22,800,000
19,090,000
Advances
6,638,000
5,706,000
0
0
Contingencies
55,028
139,640
150,000
150,000
Other Uses of Funds (Refunds /Incentives /Grants)
3,202,419
4,302,293
5,266,100
5,698,231
Total Other Uses of Funds
28,207,947
24,597,933
28,216,100
24,938,231
TOTAL EXPENDITURES
56,298,843
52,961,718
61,028,254
59,719,114
Revenues over /(under) Expenditures
(3,980,145)
4,446,148
(3,653,919)
(6,465,100)
Beginning Cash Fund Balance
26,260,651
22,289,489
26,735,637
23,081,718
Ending Cash Fund Balance
22,289,489
26,735,637
23,081,718
16,616,618
Estimated Encumbrances
(1,833,868)
(1,342,753)
0
0
Estimated Ending Unencumbered Fund Balance
20,455,621
25,392,884
23,081,718
16,616,618
Taxbud08 5/31/2007
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 2005
Actual
(2)
For 2006
Actual
L (3)
Current Year
Estimated for
2007
(4)
Budget Year
Estimated for
2008
(5)
REVENUE
XXXXXXXX
XXXXXXXX
XXXXXXXXX
XXXX
Local Taxes
533,366
499,701
500,465
483,465
Intergovernmental Revenue
137,369
150,558
47,700
47,400
Charges for Services
588,556
502,553
405,851
405,851
Miscellaneous
21,570
35,168
18,500
18,500
Other Financing Sources:
Transfers
7,800,000
7,700,000
8,600,000
9,600,000
Other Sources
0
0
0
0
TOTAL REVENUE
9,080,861
8,887,980
9,572,516
10, 555,216
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
8,189,651
8,275,433
9,391,400
9,954,884
Travel /Transportation
111,610
127,040
139,800
148,188
Contractual Services
283,739
293,092
406,875
431,288
Supplies and Materials
104,565
97,231
125,000
132,500
Capital Outlay
64,028
28,957
19,550
20,723
Other Uses(Refunds)
22
0
500
530
TOTAL EXPENDITURES
8,753,615
8,821,753
1 0,083,125
10,688,113
Revenues Over (Under) Expenditures
327,246
66,227
(510,609)
(132,897)
Beginning Cash Fund Balance
Ending Cash Fund Balance
Estimated Encumbrances (outstanding at end of year)
Estimated Ending Unencumbered Fund Balance
274,466
601,712
667,939
157,330
601,712
667,939
157,330
24,434
(74,852)
(71,464)
0
0
526,860
596,475
157,330
24,434
Taxbud08 5/31/2007
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 2005
Actual
(2)
For 2006
Actual
(3)
Current Year
Estimated for
2007
L (4)
Budget Year
Estimated for
2008
(5)
REVENUE
XXXXXXXX
XXXXXXXX
XXXXXXXXX
XXXXXXXX
Local Taxes
14,891
0
0
0
Intergovernmental Revenue
2,366
626
1,225
1,225
Miscellaneous
23,945
44,598
16,200
16,200
Other Financing Sources:
0
0
0
0
Proceeds From Sale Of Debt
0
0
0
0
Transfers
7,639,884
7,689,492
7,583,184
10,121,965
Advances
0
8,285
0
TOTAL REVENUE
7,681,086
1 7,743,001
7,600,609
10,139,390
EXPENDITURES
(Identify each program and object
code at the same level shown on
Exhibit 1)
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
Debt Service:
Redemption of Principal
4,876,993
5,122,384
5,107,393
5,828,544
Interest
2,855,197
2,658,398
2,458,421
4,299,720
Other Debt Service
23,991
22,460
20,200
20,200
Advances
0
0
0
TOTAL EXPENDITURES
7,756,181
7,803,242
7,586,014
10,148,464
Revenues Over (Under) Expenditures
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 1
(75,095)
(60,241)
14,595
(9,074)
790,256
715,161
654,920
669,515
715,161
654,920
669,515
660,441
0
0
0
0
715,161 1
654,920
669,515
660,441
Taxbud08 5/31/2007
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 2005
Actual
(2)
For 2006
Actual
(3)
Current Year
Estimated for
2007
(4)
Budget Year
Estimated for
2008
(5)
REVENUE
XXXXXXXX
XXXXXXXX
XXXXXXXXX
XXXXXX
Local Taxes*
14,496,968
16,054,398
16,757,545
17,298,452
Intergovernmental Revenue
166,100
166,100
Fines, Licenses, and Permits
0
0
0
Miscellaneous
1,551,582
1,086,342
235,000
235,000
Other Financing Sources:
Transfers
6,321,580
80,000
7,580,000
2,500,000
Other Sources - Advances
30,571
140,000
0
Proceeds from Bonds
0
0
0
0
TOTAL REVENUE
22,400,701
17,360,740
24,738,645 IF
20,1
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
Capital Outlay
13,325,835
14,453,003
15,696,000
8,670,000
Transfers
5,021,675
5,986,903
8,401,310
7,899,134
Advances
3,534,340
1,954,937
2,250,000
0
TOTAL EXPENDITURES
21,881,850
22,394,843
26,347,310
16,569,134
Revenues Over (Under) Expenditures
518,851
(5,034,103)
(1,608,665)
3,630,418
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
9,543,960
12,564,974
7,530,871
5,922,206
12,564,974
7,530,871
5,922,206
9,552,624
(4,013,717)
(3,450,028)
0
0
8,551,257
4,080,843
5,922,206
9, 552,624
* 2007 is the first year the City began allocating property tax revenue from the inside millage to the Capital Improvements Tax Fund.
Taxbud08 5/31/2007
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 2005
Actual
(2)
For 2006
Actual
(3)
Current Year
Estimated for
2007
L (4)
Budget Year
Estimated for
2008
(5)
REVENUE
XXXXXXXX
XXXXXXXX
XXXXXXXXX
X XXXXXXX
Local Taxes
2,606,049
2,950,649
1,496,300
1,496,350
Intergovernmental Revenue
310,825
333,391
152,550
152,550
Fines, Licenses, and Permits
75,945
0
0
0
Miscellaneous
72,611
375,852
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
3,065,430
3,659,892
1,673,8501
1,673,900
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
32,296
36,397
30,000
30,000
Capital Outlay
1,560,065
535,669
3,420,000
1,441,000
Transfers
528,816
587,062
584,410
581,321
Advances
0
0
0
0
TOTAL EXPENDITURES
2,121,177
1,159,128
4,034,410
2,052,321
Revenues Over (Under) Expenditures
944,253
2,500,764
(2,360,560)
(378,421)
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 Endinq Unencumbered Fund Balance
1,639,223
2,583,476
5,084,240
2,723,680
2,583,476
5,084,240
2,723,680
2,345,259
(1,100,000)
(950,000)
0
0
1,483,476
4,134,240
2,7 23,680
2,345,259
Taxbud08 5/31/2007
EXHIBIT III
FUND
List All Funds Individually Unless
Reported on Exhibit I or II
Estimated
Unencumbered
Fund Balance
01 /01 / 11
Budget Year
Estimated
Receipt
Total Available
For
Expenditures
1
Budget Year Expenditures and Encumbrances
Personal
Services
Other
Total
Estimated
Unencumbered
Balance 12/
GOVERNMENTAL:
SPECIAL REVENUE:
Street Maintenance & Repair
XXXXXXXX
XXXXXXXX
360,285
XXXXXXXX
XXXXXXXX
3,469,000
XXXXXXXX
XXXXXXXX
3,829,285
XXXXXXXX
XXXXXXXX
2,292,409
XXXXXXXX
XXXXXXXX
1,446,794
XXXXXXXX
XXXXXXXX
3,739,203
XXXXXXXX
XXXXXXXX
90,082
State Highway Improvement
76,011
148,665
224,676
0
26,500
26,500
198,176
Cemetery
36,307
166,630
202,937
118,508
48,495
167,003
35,934
Recreation
301,096
7,340,620
7,641,716
4,844,465
2,683,900
7,528,365
113,352
Permissive Tax
1,110,403
104,800
1,215,203
0
0
0
1,215,203
Hotel /Motel Tax
184,258
2,439,500
2,623,758
511,265
2,112,494
2,623,758
0
Enforcement & Education
50,386
2,925
53,311
0
0
0
53,311
Law Enforcement Trust
82,013
3,375
85,388
0
52,391
52,391
32,998
Mayor's Court Computer
128,455
32,250
160,705
0
26,447
26,447
134,258
Swimming Pool
61,973
1,040,400
1,102,373
592,858
505,728
1,098,586
3,787
Mandatory Drug Fine
2,111
50
2,161
0
0
0
2,161
Accrued Leave Reserves
627,955
312,500
940,455
259,600
0
259,600
680,855
TOTAL SPECIAL REVENUE FUNDS
3,021,253
15,060,715
18,081,968
8,619,105
6,902,748
15,521,852
2,560,
DEBT SERVICE FUNDS
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
Special Assessment Bond Retirement
444,609
0
444,609
0
0
444,609
1992 Special Assessment Bond Retirement
98,399
119,745
218,144
0
107,790
107,790
110,354
2001 Special Assessment Bond Retirement
2,018
128,084
130,102
0
129,700
129,700
402
TOTAL DEBT SERVICE FUNDS
545,026
247,829
792,855
0
237,490
237,490
555,365
CAPITAL PROJECT FUNDS
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
0
0
0
0
0
0
0
0
Note: Various construction funds not included.
0
0
TOTAL CAPITAL PROJECTS
0
0
0
0
0
0
0
Taxbud08 5/31/2007
EXHIBIT III
FUND
List All Funds Individually Unless
Reported on Exhibit I or II
Estimated
Unencumbered
Fund Balance
01/01/08
Budget Year
Estimated
Receipt
Total Available
For
Expenditures
Budget Year Expenditures
and Encumbrances
Personal
Services
Other
Total
Estimated
Unencumbered
Balan 1
PROPRIETARY:
ENTERPRISE FUNDS
Water
XXXXXXXX
XXXXXXXX
8,997,243
XXXXXXXX
XXXXXXXX
1,555,162
XXXXXXXX
XXXXXXXX
10,552,405
XXXXXXXX
XXXXXXXX
113,018
XXXXXXXX
XXXXXXXX
1,565,319
XXXXXXXX
XXXXXXXX
1,678,337
XXXXXXXX
XXXXXXXX
8,874,068
Sewer
5,838,673
2,181,072
8,019,745
787,239
3,142,599
3,929,838
4,089,907
Merchandising
41,345
10,620
51,965
0
10,600
10,600
41,365
TOTAL ENTERPRISE FUNDS
14,877,261
3,746,854
18,624,115
900,257
4,718,518
5
13,005,340
INTERNAL SERVICE FUNDS
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXX
Employee Benefits Self- Insurance
1,141,373
4,850,000
5,991,373
21,677
4,755,902
4,777,579
1,213,794
Workers Compensation Self- Insurance
514,484
447,425
961,909
0
595,111
595,111
366,799
TOTAL INTERNAL SERVICE FUNDS
1,655,857
5,297,425
6,953,282
21,677
5,351,013
5,372,690
1,580,593
TRUST AND AGENCY FUNDS
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
XXXXXXXX
Drug Enforcement
0
0
0
0
0
0
0
Cemetery Perpetual Care
621,280
39,000
660,280
0
0
0
660,280
Dublin Convention & Visitors Bureau
29,796
480,000
509,796
0
480,000
480,000
29,796
Agency(Deposits)
939,908
1,834,000
2,773,908
0
1,834,000
1,834,000
939,908
TOTAL TRUST AND AGENCY FUNDS
1,590,984
2,353,000
3,943,984
0
2,314,000
2,314,000
1,629,984
TOTAL FOR MEMORANDUM ONLY
21,690,381
IF 26,705,823IF
48,396,204
9,541,039
1 19,523,768
29,064,807
19,331,398
Taxbud08 5/31/2007
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 During Name of Paying Fund
Improvement Current Year
Leisure Time Activities
Various park improvements 11 1,260,000 11 1,260,000 IlCapital Improvements Tax Fund
Transportation
Annual street maintenance
2,417,000
2,417,000
Capital Improvements Tax Fund
Various roadway improvements
1,215,000
3,580,000
Capital Improvements Tax Fund
General Government
Various City Equipment
2,256,000
2,256,000
Capital Improvements Tax Fund
Other capital improvements
1,522,000
6,469,000
Capital Improvements Tax Fund
TOTAL I 8,670,000 1 15,982,000 ]1
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.
Taxbud08 5/31/2007
STATEMENT OF AMOUNTS REQUIRED FOR EXHIBIT V
PAYMENT OF FINAL JUDGEMENTS
Taxbud08 5/31/2007
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, 2008
Amount Required
for Principal
and Interest
1/1/08 to 12/31/08
Amount Receivable
from Other Sources
to Meet Debt Payments
1/1/08 to 12/31/08
Payable from Bond Retirement Fund:
XXXXXXXX
XXXXXXXX
XXXXXX
XXXXXX
XXXXX
XXXXX
XXXXXXX
XXXXXXX
XXXXX
XXXXX
XXXXXX
XXXXXX
XXXXXXXXXXXXX
XXXXXXXXXXXXX
XXXXXXXXXXXXX
XXXXXXXXXXXXX
XXXXXXXXXXXXX
XXXXXXXXXXXXX
OUTSIDE 10 MILL LIMIT:
XXXXXXXX
XXXXXX
XXXXX
XXXXXXX
XXXXX
XXXXXX
XXXXXXXXXXXXX
XXXXXXX XXXXXX
XXXXXXXXXXXXX
#2 Sewer
07/01/76
07/01/79
07/01/10
56 -79
Serial
6.500%
20,000
5,000
0
TOTAL
$20,000
$5,000
$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.
Taxbud08.xls 5/31/2007
COUNTY AUDITOR'S ESTIMATE
Tax Levies and Rates for 20 in
Tax Valuation $
City/Village
Taxbud08 5/31/2007
FRANKLIN COUNTY
BUDGET OF
City
FOR FISCAL YEAR
BEGINNING JANUARY 1, 20
20
County Auditor
Deputy Auditor
Taxbud08 5/31/2007
OFFICIAL CERTIFICATE OF ESTIMATED RESOURCES
The Budget Commission of
city /villaqe
County, Ohio, hereby makes the following Official Certificate of Estimated Resources for the
for the BUDGET YEAR beginninq January 1st, 2007.
FUND
Estimated
Unencumbered
Balance
January 1, 2008
Real Estate
Property
Tax
Personal
Property
Tax
Local
Government
Money
Rollback, Homestead
Personal
Property Tax
Exe
Other
Sources
Total
GOVERNMENTAL FUND TYPE
General Fund
Special Revenue Funds
Debt Service Funds
Capital Project Funds
PROPRIETARY FUND TYPE
Enterprise Funds
Internal Service Funds
FIDUCIARY FUND TYPE
Trust 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.
Taxbud08 5/31/2007
OFFICIAL CERTIFICATE OF ESTIMATED RESOURCES -- Continued
FUND
Estimated
Unencumbered
Balance
January 1, 2008
Real Estate
Property
Tax
Personal
Property
Tax
Local
Government
Money
Rollback, Homestead
Personal
Property Tax
Exemption
Other
Sources
Total
GOVERNMENTAL FUNDS:
GENERALFUND
XXXXXXXXXX
XXXXXXXXXX
XXXXXXXXXX
XXXXXXXXXX
XXXXXXXXXX
XXXXXXXXXX
XXXXXXXXXX
XXXXXXXXXX
XXXXXXXXXX
XXXXXXXXXX
XXXXXXXXXX
XXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
SPECIAL REVENUE FUNDS:
XXXXXXXXX
XXXXXXXXXX
XXXXXXXXXX
XXXXXXXXXX
XXXXXXXXXX
XXXXXXXXXX
XXXXXXXXXXX
Street Construction Maintenance /Repair
State Highway Improvement Fund
Cemetery Fund
Parks and Recreation Fund
Federal Grant Fund
State Grant Fund
Law Enforcement Trust Fund
Drug Law Enforcement Fund
Other Special Revenue Funds
TOTAL SPECIAL REVENUE FUNDS
DEBT SERVICE FUNDS
Other Debt Service Funds
TOTAL DEBT SERVICE FUNDS
CAPITAL PROJECT FUNDS:
XXXXXXXXXXX
XXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXX
XXXXXXXXXX
:JI
XXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXX
XXXXXXXXX
I
XXXXXXXXXX
XXXXXXXXX
XXX)OOOCXX
XXXXXXXXX
XXXXXXXXX
Construction Fund
Federal Grant Fund
Other Capital Project Funds
TOTAL CAPITAL PROJECT FUNDS
Taxbud08
5/31/2007
OFFICIAL CERTIFICATE OF ESTIMATED RESOURCES -- Continued
FUND
Estimated
Unencumbered
Balance
January 1, 2008
Real Estate
Property
Tax
Personal
Property
Tax
Local
Government
Money
Rollback, Homestead
Personal
Property Tax
Exemption
Other
Sources
Total
SPECIAL ASSESSMENT FUNDS:
XXXXXXXXXX
XXXXXXXXXX
XXXXXXXXXX
XXXXXXXXXX
XXXXXXXXXX
XXXXXXXXXX
XXXXXXXXXXX
Special Assessment Bond Retirement
Special Assessment Improvement Fund
Special Assesment Operating Fund
Other Special Assessment Funds (specify)
TOTAL SPECIAL ASSESSMENT FUNDS
ENTERPRISE FUNDS:
XXXXXXXXXX
XXXXXXXXXX
XXXXXXXXXX
XXXXXXXXXX
XXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXX
Water Fund
Sanitary Sewer Fund
Electric Fund
Parking Fund
Swimming Pool Fund
First Mortgage Debt Service Fund
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXX
XXXXXXXXX
XXXXXXXXX
Utilities Deposit Fund
Utility Improvement Fund
Other Enterprise Funds
TOTAL ENTERPRISE FUNDS
INTERNAL SERVICE FUNDS:
XXXXXXXXXX
XXXXXXXXXX
XXXXXXXXXX
XXXXXXXXXX
XXXXXXXXXX
XXXXXXXXXX
XXXXXXXXXX
Revolving Fund
Other Internal Service Funds
TOTAL INTERNAL SERVICE FUNDS
Taxbud08
5/31/2007
OFFICIAL CERTIFICATE OF ESTIMATED RESOURCES -- Continued
FUND
Estimated
Unencumbered
Balance
January 1, 2008
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
XXXXXXXXXX
XXXXXXXXXX
XXXXXXXXXXX
TOTAL TRUST AND AGENCY FUNDS
TOTAL ESTIMATED RESOURCES (memorandum)
Taxbud08 5/31/2007
Unvoted Bonds (G.O.)
* Water Tower Construction
* Swimming Pool Construction
* Water System Improvements
* Frantz Road Improvements
* Service Complex
* Sanitary Sewer Improvements
1 Rings /Blazer Water Tower
2 Upper Scioto West Branch (OWDA)
* Avery- Muirfield Interchange (SIB Loan)
Rings Road Improvements(TIF)
Arts Facility Acquisition
Arts Facility Renovation
Perimeter Drive Extension(TIF)
Emerald Parkway -Phase 7A(TIF)
* Service Complex
* Sawmill Interchange (SPUI)City of Cols)
Parkland Acq - Riverside /Hard (OMB)
* Municipal Pool South (OMB)
* Aryshire Drive Culvert Repl. (OPWC)
Unvoted Special Assessment Bonds
Shier -Rings Waterline
Dublin Village Center Lighting
Ballantrae
Voted Bonds (G.O.)
#2 Sewer (11- 02 -76)
* Coffman Road Extension
* Municipal Facility(Land)
* N.E. Quadrant Parkland
* Dublin Justice Center
* Community Recreation Center
* Recreation Center expansion
* Emerald Parkway Bridge
Emerald Parkway -Phase 1(TIF)
Emerald Parkway -Phase 2(TIF)
* Woerner- Temple Road
* Emerald Parkway Overpass -Phase 7
Coffman Park Expansion
Voted Special Assessment Bonds
Tuller Road
Total Debt Payments
595,000 70,000 37,790
595,000 70,000 37,790
$65,605,611 $6,389,701 $2,935,275
* Supported by income tax revenue.
1 Supported by Water Fund revenues.
2 Supported by Sewer Fund revenues.
2008 Debt Service
O/S
Principal
Interest
Principal
Payment
Payment
472,692
155,264
20,092
252,770
83,026
10,744
331,313
108,826
14,082
108,534
35,650
4,613
515,534
169,336
21,913
374,155
122,898
15,903
1,970,000
235,000
125,120
11,318,656
873,657
477,063
6,267,120
380,069
246,924
2,751,363
165,152
123,529
1,058,182
65,821
47,497
588,636
33,270
26,405
3,076,818
181,986
138,108
1,580,000
93,772
70,872
2,830,000
155,000
124,844
120,000
120,000
5,460
646,000
320,000
13,041
2,677,000
113,000
109,006
181,836
27,975
0
37,120,610
3,439,701
1,595,215
0
0
0
0
0
0
1,315,000
70,000
58,084
1,315,000
70,000
58,084
20,000
5,000
1,300
68,739
23,560
2,919
183,304
62,826
7,783
243,958
83,614
10,359
1,010,000
295,000
44,220
1,400,000
580,000
68,215
2,608,000
185,000
124,171
4,702,000
380,000
224,687
0
4,784,000
465,000
230,097
4,208,993
271,895
192,718
4,970,733
319,890
227,653
2,375,274
138,215
110,065
26,575,001
2,810,000
1,244,186
595,000 70,000 37,790
595,000 70,000 37,790
$65,605,611 $6,389,701 $2,935,275
* Supported by income tax revenue.
1 Supported by Water Fund revenues.
2 Supported by Sewer Fund revenues.