36-08 OrdinanceRECORD OF ORDINANCES
Blank. Inc.
36-08
Ordinance No. Passed
?p
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 2009 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 , 2008
Mayor -Presiding Officer
ATTEST:
1~:--
Clerk of Council
CITY OF DUBLIN
Office of the 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~J ~--c1J. ~j~.c•.~,-~,~.,..,,./
Date: May 29, 2008
Initiated By: Marsha I. Grigsby, Director of Finance
Michele M. Hoyle, Budget Manager
Memo
Re: Ordinance 36-OS, Adopting the Proposed Tax Budget for Fiscal Year 2009
Summary
Ordinance 36-08 authorizes the adoption of the proposed tax budget for Fiscal Year 2009. 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. 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.
The tax budget reflects conservative estimates of revenues and expenditures, including: 3.5 percent
growth in income tax revenues over the 2008 estimate; no increase in local government funding;
and minimal or no growth in most other revenue sources. Expenditure projections in general reflect
an increase of six percent over 2008 budget levels for most operating categories. However, 2009
payroll projections reflect the expense of an additional, or 27th pay period. This additional expense
results from the bi-weekly cycle on which City employees are paid; this cycle pays employees
based on 26 14-day pay periods in most years, or 364 days per payroll year. The accumulation of
the 365th day (or 366th during a leap year) results in an additional pay period approximately every
tenth year. This last occurred in 1999.
Recommendation
Staff recommends passage of Ordinance 36-08 as an emergency at the second reading on June 16 in
order to comply with Ohio Revised Code requirements.
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 1,574,000
CAPITAL IMPROVEMENTS TAX FUND 1,325,000
PROPRIETARY FUNDS XXXXXXXX XXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXX
FIDUCIARY FUNDS XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX
TOTAL ALL FUNDS 3,382,465
Taxbud09ord attachment.xls 5/28/2008
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EXHIBIT III
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
01/01/09 Estimated
Receipt For
Expenditures Personal
Services Other Total Estimated
Unencumbered
Balance 12/31/09
GOVERNMENTAL:
SPECIAL REVENUE:
Street Maintenance & Repair XXXXXXXX
XXXXXXXX
341,891 XXXXXXXX
XXXXXXXX
3,633,550 XXXXXXXX
XXXXXXXX
3,975,441 XXXXXXXX
XXXXXXXX
2,551,908 XXXXXXXX
XXXXXXXX
1,387,593 XXXXXXXX
XXXXXXXX
3,939,501 XXXXXXXX
XXXXXXXX
35,940
State Highway Improvement 181,857 148,690 330,547 25,000 25,000 305,547
Cemetery 55,242 116,630 171,872 129,129 27,401 156,530 15,342
Recreation 221,979 7,986,620 8,208,599 5,210,151 2,974,699 8,184,850 23,749
Permissive Tax 773,001 104,800 877,801 0 167,000 167,000 710,801
Hotel/Motel Tax 549,663 2,439,500 2,989,163 547,897 2,441,266 2,989,163 0
Enforcement& Education 55,599 2,925 58,524 0 0 0 58,524
Law Enforcement Trust 75,550 3,375 78,925 0 38,160 38,160 40,765
Mayor's Court Computer 135,053 32,250 167,303 0 28,938 28,938 138,365
Swimming Pool 148,732 835,400 984,132 574,539 375,903 950,441 33,691
Mandatory Drug Fine 2,213 50 2,263 0 0 0 2,263
Accrued Leave Reserves 1,071,087 369,000 1,440,087 199,000 0 199,000 1,241,087
TOTAL SPECIAL REVENUE FUNDS 3,611,867 15,672,790 19,284,657 9,212,623 7,465,960 16,678,583 2,606,074
DEBT SERVICE FUNDS XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX
Special Assessment Bond Retirement 428,335 0 428,335 0 0 0 428,335
1992 Special Assessment Bond Retirement 100,144 101,725 201,869 0 108,450 108,450 93,419
2001 Special Assessment Bond Retirement 44,000 150,000 194,000 0 130,634 130,634 63,366
TOTAL DEBT SERVICE FUNDS 572,479 251,725 824,204 0 239,084 239,084 585,120
CAPITAL PROJECT FUNDS XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX
Note: Various construction funds not included.
TOTAL CAPITAL PROJECTS 0 0 0 0 0 0 0
Taxbud09ord attachment.xls 5/28/2008
EXHIBIT III
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
01/01/09 Estimated
Receipt For
Expenditures Personal
Services Other Total Estimated
Unencumbered
Balance 12/31/09
PROPRIETARY:
ENTERPRISE FUNDS
Water XXXXXXXX
XXXXXXXX
8,623,087 XXXXXXXX
XXXXXXXX
1,479,029 XXXXXXXX
XXXXXXXX
10,102,116 XXXXXXXX
XXXXXXXX
194,495 XXXXXXXX
XXXXXXXX
638,547 XXXXXXXX
XXXXXXXX
833,042 XXXXXXXX
XXXXXXXX
9,269,074
Sewer 6,275,362 2,402,446 8,677,808 773,245 2,593,306 3,366,551 5,311,257
Merchandising 41,673 5,620 47,293 0 8,798 8,798 38,495
TOTAL ENTERPRISE FUNDS 14,940,122 3,887,095 18,827,217 967,740 3,240,651 4,208,391 14,618,826
INTERNAL SERVICE FUNDS XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXX
Employee Benefits Self-Insurance 885,554 5,238,000 6,123,554 5,178,259 5,178,259 945,295
Workers Compensation Self-Insurance 237,670 205,000 442,670 439,105 439,105 3,565
TOTAL INTERNAL SERVICE FUNDS 1,123,224 5,443,000 6,566,224 0 5,617,364 5,617,364 948,860
TRUST AND AGENCY FUNDS XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX
Drug Enforcement 0 0 0 0 0 0 0
Cemetery Perpetual Care 719,477 39,000 758,477 0 0 0 758,477
Dublin Convention & Visitors Bureau 16,212 480,000 496,212 0 480,000 480,000 16,212
Agency(Deposits) 429,198 934,500 1,363,698 0 934,500 934,500 429,198
TOTAL TRUST AND AGENCY FUNDS 1,164,887 1,453,500 2,618,387 0 1,414,500 1,414,500 1,203,887
TOTAL FOR MEMORANDUM ONLY 21,412,579 26,708,110 48,120,689 10,180,363 17,977,559 28,157,922 19,962,767
Taxbud09ord attachment.xls 5/28/2008
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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, 2009 Amount Required
for Principal
and Interest
1/1/09 to 12/31/09 Amount Receivable
from Other Sources
to Meet Debt Payments
1/1/09 to 12/31/09
Payable from Bond Retirement Fund: XXXXXXXX
XXXXXXXX XXXXXX
XXXXXX XXXXX
XXXXX XXXXXXX
XXXXX)CX XXXXX
XXXXX XXXXXX
XXXXXX XXXXXXXXXXXXX
Xk};}JCC{XXXXXX XXXXXXX)CXJCXXX
XX;}J000~;KXXXXX XXXXXXXXXXXXX
XXXXXJCXXXXXXX
OUTSIDE 10 MILL LIMIT: XXXXXX)CX XXXXXX XXXXX XXXXXXX XXXXX XXXXXX XXXXXXXXXXXXX XXXXXXXXXXXXX XXX}:}JIXXXXXXX
#2 Sewer 07/01/76 07/01/79 07/01/10 56-79 Serial 6.500% 15,000 10,975 0
TOTAL $15,000 $10,975 $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.
Taxbud09ord attachment.xls 5/28/2008
OFFICIAL CERTIFICATE OF ESTIMATED RESOURCES
The Budget Commission of
city/villace
County, Ohio, hereby makes the following Official Certificate of Estimated Resources for the
for the BUDGET YEAR beoinnino January 1st, 2009.
FUND Estimated
Unencumbered
Balance
January 1, 2009 Real Estate
Properly
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 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.
Date .2008
Budget
Commission
Taxbud09ord altachment.xls 5/?.8/2008
OFFICIAL CERTIFICATE OF ESTIMATED RESOURCES •• Continued
FUND Estry ated
Unencumbered
Balance
Janua 1, 2009 RealP state
Pro ed
Tax Persponaf
Pro ert
Tax Localy
Government
Mone Rollback, HP mestead
Personal
Properl Tax
Exem lion
Other
Sources
~
Total
~
GOVERNMENTAL FUNDS:
GENERAL FUND 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/Re air
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
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXX
XXXXXXXXX
XXXXXXXXX
Other Debl Service Funds
TOTAL DEBT SERVICE FUNDS
CAPITAL PROJECT FUNDS:
XXXXXXXXXX
XXXXXXXXXX
XXXXXXXXXX
XXXXXXXXXX
XXXXXXXXXX
XXXXXXXXX
XXXXXXXXX
Construction Fund
Federal Grant Fund
Other Capital Project Funds
TOTAL CAPITAL PROJECT FUNDS ~~ ~ ~ ~ 0 ~
Taxbud09ord attachmenLxls 5/28/2008
OFFICIAL CERTIFICATE OF ESTIMATED RESOURCES --Continued
FUND Estimated
Unencumbered
Balance
Janua 1, 2009 Realst~e
Pro ert
Tax Per~n~
Pro ert
Tax Local
Government
Mone Rollbac p, Homestead
Personal
Pro ed Tax
Exemption
Other
Sources
Total
SPECIAL ASSESSMENT FUNDS: XXXXXXX)O(X XXXXXXXXXX X)(XXXXXX)(X XXXXXXX)O(X XXX)(XXXXXX XXXXXXXXXX XXXXXXXXXXX
Special Assessment Bond Retirement
S ecial Assessment Improvement Fund
S ecial Assesment 0 erating Fund
Other Special Assessment Funds (specify)
TOTAL SPECIAL ASSESSMENT FUNDS
ENTERPRISE FUNDS: XXXXXX)(XXX XXXXXXXXXX XX)CXXXXX)(X XXX)CXXXXXX XXXXXXX)O(X XX};1;XXXXXXX XXXXXXX)O(X
Water Fund
Sanita Sewer Fund
Electric Fund
Parking Fund
Swimming Pool Fund
First Mortga e Debt Service Fund XXXXXXXXX)(X XX}}:XXXXX)CX XXXXXX)OOC( XX}J;XXXXXXX XXXXXX)OC( XXXXXX)O(X XXXXXXXXX
Utilities Deposit Fund
Utility Improvement Fund
Other Enterprise Funds
TOTAL ENTERPRISE FUNDS
INTERNAL SERVICE FUNDS:
Revolving Fund
Other Internal Service Funds
TOTAL INTERNAL SERVICE FUNDS XXXXXXX)O(X XXXXXXXXXX XXXXXXXXXX XXXXX)CCC(X XXXXXX:OO(X XXXXXX)O(XX XXXXXXXX)IX
Taxbud09ord attachmentxls 5/28/2008
OFFICIAL CERTIFICATE OF ESTIMATED RESOURCES •~ Continued
FUND Estimated
Unencumbered
Balance
January 1, 2009 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 XXXXXX)CXXX XXXXXXXXXX XXXXXJOO:XX XXXXXXXXXXX
TOTAL TRUST AND AGENCY FUNDS
TOTAL ESTIMATED RESOURCES (memorandum) ~ ~ ~ ~ ~ ~
Taxbud09ortl attachmenLxls 5/28/2008
COUNTY AUDITOR'S ESTIMATE
Tax Levies and Rates for 20 _, in
Tax Valuation $
City/Village
Amount Approved County Auditor's
II I
By Budget Estimate of
Commission Rate in Mills
LEVIES WITHIN 10 MILL LIMITATION XXXXXXXXXX XXXXXXXXXX
County
Township
School
TOTAL II II
LEVIES OUTSIDE OF 10 MILL LIMITATION
County
Township
School
City
State
TOTAL
TOTAL LEVY FOR ALL PURPOSES
Taxbud09ord attachment.xls 5/28/2008
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