City of Maple Heights · City of Maple Heights - Cuyahoga County Statement of Revenues, Expenditures and Changes in Fund Balance - Budget Basis For the Years Ended December 31,

Page # Item

1-2 Statement of Budget Analysis and Cash Summary by Fund3 Bank Reconciliation

4-8 General Fund Detail

City of Maple HeightsTable of ContentsFebruary 28, 2018

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City of Maple HeightsStatement of Budget Analysis Target Percentage = 16.67% Target Percentage = 16.67%and Cash Summary by Fund Through February 28, 2018 Revenues Expenditures

Annual Budget Analysis Annual Budget AnalysisJan. 1, 2017 Annual YTD Annual YTD Ending Ending Outstanding Unencumbered

Fund Type Cash Balance Budget Actual Variance Percent Budget Actual Variance Percent Budget Cash Encumbrances Cash Balance

100 - General ($778,420.80) $12,408,057.00 $2,580,374.52 ($9,827,682.48) 20.80 $11,672,897.00 $1,579,323.82 $10,093,573.18 13.53 (43,260.80) $222,629.90 $171,519.52 $51,110.38

Special Revenue:201 - Computer Fee 109,142.57 10,000.00 928.00 (9,072.00) 9.28 43,000.00 5,190.78 37,809.22 12.07 76,142.57 104,879.79 381.67 104,498.12212 - S/A Street Lighting 1,005.30 508,900.00 116,700.00 (392,200.00) 22.93 484,000.00 78,186.47 405,813.53 16.15 25,905.30 39,518.83 37,036.66 2,482.17215 - Police Pension 26,919.15 74,590.00 33,000.00 (41,590.00) 44.24 74,500.00 0.00 74,500.00 0.00 27,009.15 59,919.15 0.00 59,919.15216 - Fire Pension 5,808.65 74,590.00 33,000.00 (41,590.00) 44.24 74,500.00 0.00 74,500.00 0.00 5,898.65 38,808.65 0.00 38,808.65219 - Water Use Charge 1,062,808.21 710,000.00 95,927.64 (614,072.36) 13.51 692,100.00 151,873.46 540,226.54 21.94 1,080,708.21 1,006,862.39 139.30 1,006,723.09224 - Inmate Commissary 30,027.05 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 30,027.05 30,027.05 0.00 30,027.05230 - Police Services Levy 125.51 495,558.00 222,000.00 (273,558.00) 44.80 495,558.00 84,442.52 411,115.48 17.04 125.51 137,682.99 23.10 137,659.89235 - Fire Services Levy 76,044.11 498,198.00 222,000.00 (276,198.00) 44.56 495,000.00 79,573.40 415,426.60 16.08 79,242.11 218,470.71 23.10 218,447.61240 - Senior Program 80,271.47 460,996.00 156,946.59 (304,049.41) 34.05 468,691.00 75,656.07 393,034.93 16.14 72,576.47 161,561.99 5,913.41 155,648.58251 - Solid Waste Collection 558,210.77 1,839,900.00 141.25 (1,839,758.75) 0.01 1,743,000.00 264,818.59 1,478,181.41 15.19 655,110.77 293,533.43 122,654.14 170,879.29252 - Ambulance Billing Service 26,331.16 710,800.00 98,826.76 (611,973.24) 13.90 704,000.00 92,210.51 611,789.49 13.10 33,131.16 32,947.41 48,087.17 (15,139.76)253 - FEMA Fire Grant 0.76 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.76 0.76 0.00 0.76254 - Recreation Donation 1,157.50 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,157.50 1,157.50 0.00 1,157.50255 - Small Business Grant 0.00 200,000.00 0.00 (200,000.00) 0.00 200,000.00 0.00 200,000.00 0.00 0.00 0.00 0.00 0.00256 - EMS Grant 744.74 0.00 15,125.00 15,125.00 N/A 0.00 15,816.00 (15,816.00) 0.00 744.74 53.74 0.00 53.74270 - SCM&R 1,079,245.01 846,000.00 189,611.89 (656,388.11) 22.41 825,800.00 114,700.64 711,099.36 13.89 1,099,445.01 1,154,156.26 25,360.97 1,128,795.29271 - State Highway 195,062.18 73,211.12 12,140.16 (61,070.96) 16.58 71,000.00 9,664.65 61,335.35 13.61 197,273.30 197,537.69 1,363.00 196,174.69272 - Municipal Motor Vehicle License 19,822.50 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 19,822.50 19,822.50 0.00 19,822.50274 - Drug Law Enforcement 126,658.15 10,608.00 600.00 (10,008.00) 5.66 19,500.00 2,760.00 16,740.00 14.15 117,766.15 124,498.15 3,580.00 120,918.15280 - Economic Development Fund 14,705.27 0.00 0.00 0.00 N/A 0.00 1,925.00 (1,925.00) 0.00 14,705.27 12,780.27 0.00 12,780.27289 - Housing Foreclosure 312,491.58 66,988.33 10,250.00 (56,738.33) 15.30 25,000.00 250.00 24,750.00 1.00 354,479.91 322,491.58 0.00 322,491.58290 - Housing Revitalization 2,638.47 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,638.47 2,638.47 0.00 2,638.47295 - SAFER Grant 1.80 485,211.74 186,314.88 (298,896.86) 38.40 485,600.00 104,442.64 381,157.36 21.51 (386.46) 81,874.04 39.50 81,834.54

Special Revenue 3,729,221.91 7,065,551.19 1,393,512.17 (5,672,039.02) 19.72 6,901,249.00 1,081,510.73 5,819,738.27 15.67 3,893,524.10 4,041,223.35 244,602.02 3,796,621.33

Debt Service:390 - Bond Retirement 162.83 1,199,000.00 288,000.00 (911,000.00) 24.02 1,183,297.00 0.00 1,183,297.00 0.00 15,865.83 288,162.83 0.00 288,162.83

Debt Service 162.83 1,199,000.00 288,000.00 (911,000.00) 24.02 1,183,297.00 0.00 1,183,297.00 0.00 15,865.83 288,162.83 0.00 288,162.83

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City of Maple HeightsStatement of Budget Analysis Target Percentage = 16.67% Target Percentage = 16.67%and Cash Summary by Fund Through February 28, 2018 Revenues Expenditures

Annual Budget Analysis Annual Budget AnalysisJan. 1, 2017 Annual YTD Annual YTD Ending Ending Outstanding Unencumbered

Fund Type Cash Balance Budget Actual Variance Percent Budget Actual Variance Percent Budget Cash Encumbrances Cash Balance

Capital Projects:410 - Capital Improvement 39,884.53 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 39,884.53 39,884.53 9,930.40 29,954.13

471 - Street Improvement 31,962.80 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 31,962.80 31,962.80 0.00 31,962.80480 - Home Exterior Maintenance 0.55 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.55 0.55 0.00 0.55

Capital Projects 71,847.88 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 71,847.88 71,847.88 9,930.40 61,917.48

Enterprise:560 - Recreation Banners 2,150.85 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,150.85 2,150.85 0.00 2,150.85

Enterprise 2,150.85 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,150.85 2,150.85 0.00 2,150.85

Agency:701 - D.A.R.E. Program 9,033.27 525.00 0.00 (525.00) 0.00 500.00 0.00 500.00 0.00 9,058.27 9,033.27 0.00 9,033.27730 - Mayors Court 152,515.18 200,000.00 39,511.00 (160,489.00) 19.76 198,000.00 17,484.50 180,515.50 8.83 154,515.18 174,541.68 0.00 174,541.68734 - Arch.-Engineer Plan 4,366.77 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4,366.77 4,366.77 0.00 4,366.77736 - Trust and Agency 513,683.24 0.00 0.00 0.00 0.00 0.00 355.00 (355.00) 0.00 513,683.24 513,328.24 0.00 513,328.24741 - Enterprise Park 590.44 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 590.44 590.44 0.00 590.44743 - 3% OBBS Fees 6,855.69 4,000.00 442.27 (3,557.73) 11.06 4,500.00 414.07 4,085.93 9.20 6,355.69 6,883.89 276.22 6,607.67

Agency 687,044.59 204,525.00 39,953.27 (164,571.73) 19.53 203,000.00 18,253.57 184,746.43 8.99 688,569.59 708,744.29 276.22 708,468.07

Total All Funds $3,712,007.26 $20,877,133.19 $4,301,839.96 ($16,575,293.23) 20.61 $19,960,443.00 $2,679,088.12 $17,281,354.88 13.42 $4,628,697.45 $5,334,759.10 $426,328.16 $4,908,430.94

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City of Maple HeightsBank ReconciliationFebruary 28, 2018

Bank Balance:Bank Statements:Operating - Key Bank $5,662,884.39Operating - Citizens 3,807.44STAR Ohio 8,492.20Payroll - Key Bank 2,403.38Mayors Court - Key Bank 43,107.70Petty Cash 3,000.00

Total Statements 5,723,695.11

Adjustments to Bank Balance:Outstanding Checks (388,936.01)

Adjusted Bank Balance $5,334,759.10

Book Balance:Total All Funds - per SSI System $5,334,759.10

Difference 0.00

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2018 2018 YTD Percent of Budget 2017Budget Actual Variance Received/Expended Actual

RevenuesProperty Tax $2,317,000.00 $1,115,000.00 ($1,202,000.00) 48.12% $1,487,078.25Income Tax 7,120,400.00 1,129,158.12 (5,991,241.88) 15.86% 7,218,119.92

Taxes 9,437,400.00 2,244,158.12 (7,193,241.88) 23.78% 8,705,198.17

Local Government 737,998.00 136,826.97 (601,171.03) 18.54% 741,523.63Homestead and Rollback 240,000.00 0.00 (240,000.00) 0.00% 240,774.43Cigarette License 0.00 0.00 0.00 0.00% 1,345.10Liquor Permits 4,590.00 0.00 (4,590.00) 0.00% 21,775.25Estate Tax 0.00 0.00 0.00 0.00% 0.00Community Diversion Grant 9,000.00 0.00 (9,000.00) 0.00% 12,000.00Community Recycling Grant 3,000.00 0.00 (3,000.00) 0.00% 4,987.00Other Intergovernmental 0.00 0.00 0.00 0.00% 0.00

Intergovernmental 994,588.00 136,826.97 (857,761.03) 13.76% 1,022,405.41

Jail Phone 1,780.00 758.00 (1,022.00) 42.58% 806.95Police Services 3,250.00 512.50 (2,737.50) 15.77% 5,173.17Police Nuisance Fees 250.00 0.00 (250.00) N/A 3,866.17Demolition 3,500.00 0.00 (3,500.00) 0.00% 0.00Board Ups 10,800.00 0.00 (10,800.00) 0.00% 10,566.81Grass Cutting 239,000.00 0.00 (239,000.00) 0.00% 240,951.94Special Assessments 8,000.00 672.66 (7,327.34) 8.41% 2,701.21

Charges for Services 266,580.00 1,943.16 (264,636.84) 0.73% 264,066.25

Community Diversion 2,850.00 110.00 (2,740.00) 3.86% 7,775.00Cable Franchise Fees 253,170.00 30,047.23 (223,122.77) 11.87% 270,419.69Cell Tower Rental Fees 10,299.00 1,910.18 (8,388.82) 18.55% 11,268.34Permits 656,990.00 88,190.10 (568,799.90) 13.42% 626,130.04Other Fees 26,145.00 1,495.25 (24,649.75) 5.72% 27,500.12

Licenses Permits and Fees 949,454.00 121,752.76 (827,701.24) 12.82% 943,093.19

Fines and Forfeitures 220,000.00 29,571.57 (190,428.43) 13.44% 235,991.52

Interest 1,000.00 27.81 (972.19) 2.78% 103.55

Gifts and Donations 2,200.00 0.00 (2,200.00) 0.00% 2,361.92

Employee Health Care 204,445.00 31,972.10 (172,472.90) 15.64% 181,746.91Refunds 0.00 1,498.51 1,498.51 N/A 155,396.80Sale of Equipment 75,000.00 3,700.00 (71,300.00) 4.93% 67,807.41Other 257,390.00 8,923.52 (248,466.48) 3.47% 31,322.38

Other Miscellaneous 536,835.00 46,094.13 (490,740.87) 8.59% 436,273.50

Total Revenues 12,408,057.00 2,580,374.52 (9,827,682.48) 20.80% 11,609,493.51

City of Maple HeightsGeneral Fund

As of February 28, 2018

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Expenditures:Police (1100) Personal Services 3,040,200.00 462,267.48 2,577,932.52 15.21% 2,682,128.33 Other 0.00 0.00 0.00 0.00% 0.00

Total Police 3,040,200.00 462,267.48 2,577,932.52 15.21% 2,682,128.33

Auxiliary Police (1110) Personal Services 62,800.00 9,504.05 53,295.95 15.13% 60,682.59 Other 0.00 0.00 0.00 0.00% 0.00

Total Auxiliary Police 62,800.00 9,504.05 53,295.95 15.13% 60,682.59

Fire (1200) Personal Services 3,054,500.00 504,966.68 2,549,533.32 16.53% 2,847,735.13 Other 0.00 0.00 0.00 0.00% 0.00

Total Fire 3,054,500.00 504,966.68 2,549,533.32 16.53% 2,847,735.13

Dispatcher & Secretaries (1300) Personal Services 116,000.00 17,240.16 98,759.84 14.86% 146,228.76 Other (Central Dispatch) 687,660.00 103,937.94 583,722.06 15.11% 579,353.12

Total Dispatchers & Secretaries 803,660.00 121,178.10 682,481.90 15.08% 725,581.88

School Guards (1310) Personal Services 45,000.00 4,193.10 40,806.90 9.32% 35,411.81 Other 0.00 0.00 0.00 0.00% 0.00

Total School Guards 45,000.00 4,193.10 40,806.90 9.32% 35,411.81

Jail Administrators (1350) Personal Services 425,000.00 69,421.50 355,578.50 16.33% 418,246.74 Other 35,100.00 5,602.12 29,497.88 15.96% 33,304.88

Total Jail Administrators 460,100.00 75,023.62 385,076.38 16.31% 451,551.62

Total Security of Persons and Property 7,466,260.00 1,177,133.03 6,289,126.97 15.77% 6,803,091.36

Public Health (2000) Other 98,000.00 0.00 98,000.00 0.00% 90,701.00

Total Public Health 98,000.00 0.00 98,000.00 0.00% 90,701.00

Recreation (3000) Personal Services 3,500.00 0.00 3,500.00 0.00% 7.82 Other 10,000.00 0.00 10,000.00 0.00% 5,352.56

Total Leisure Time Activities 13,500.00 0.00 13,500.00 0.00% 5,360.38

Nutrition Services Personal Services 0.00 0.00 0.00 0.00% 5,365.04 Other 0.00 0.00 0.00 0.00% 0.00

Total Nutrition Services 0.00 0.00 0.00 0.00% 5,365.04

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Building Commissioner (4000) Personal Services 261,185.00 29,088.79 232,096.21 11.14% 159,650.24 Other 439,020.00 45,917.72 393,102.28 10.46% 383,079.76

Total Building Commissioner 700,205.00 75,006.51 625,198.49 10.71% 542,730.00

Community Planning and Zoning Board (4000) Personal Services 5,500.00 478.58 5,021.42 8.70% 5,307.23 Other 2,000.00 216.00 1,784.00 10.80% 1,850.88

Total Community Planning and Zoning 7,500.00 694.58 6,805.42 19.50% 7,158.11

Total Community Environment 707,705.00 75,701.09 632,003.91 10.70% 555,253.15

Service Director (5000) Personal Services 62,550.00 16,396.61 46,153.39 26.21% 42,031.14 Other 650.00 84.80 565.20 13.05% 489.39

Total Service Director 63,200.00 16,481.41 46,718.59 26.08% 42,520.53

Mechanics (5200) Personal Services 134,810.00 14,326.48 120,483.52 10.63% 69,196.36 Other 15,100.00 2,398.47 12,701.53 15.88% 12,582.42

Total Mechanics 149,910.00 16,724.95 133,185.05 11.16% 81,778.78

Total Basic Utility Services 213,110.00 33,206.36 179,903.64 15.58% 124,299.31

Mayor's Office (7110) Personal Services 210,000.00 34,254.18 175,745.82 16.31% 195,543.09 Other 10,200.00 426.37 9,773.63 4.18% 11,518.98

Total Mayor's Office 220,200.00 34,680.55 185,519.45 15.75% 207,062.07

Finance (7120) Personal Services 258,000.00 42,955.86 215,044.14 16.65% 259,515.53 Other 16,000.00 564.54 15,435.46 3.53% 7,382.77

Total Finance 274,000.00 43,520.40 230,479.60 15.88% 266,898.30

Legal (7130) Personal Services 147,500.00 21,621.15 125,878.85 14.66% 149,522.36 Other 84,000.00 6,973.95 77,026.05 8.30% 44,063.31

Total Legal 231,500.00 28,595.10 202,904.90 12.35% 193,585.67

Election Expense (7140) Other 55,000.00 0.00 55,000.00 0.00% 3,359.20

Total Election Expense 55,000.00 0.00 55,000.00 0.00% 3,359.20

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Engineering (7150) Personal Services 0.00 0.00 0.00 0.00% 93.17 Other 0.00 0.00 0.00 0.00% 0.00

Total Engineering 0.00 0.00 0.00 0.00% 93.17

Lands and Building (7160) Personal Services 73,000.00 9,024.85 63,975.15 12.36% 46,954.81 Other 604,000.00 67,797.68 536,202.32 11.22% 568,444.95

Total Lands and Building 677,000.00 76,822.53 600,177.47 11.35% 615,399.76

Civil Service (7180) Personal Services 7,000.00 176.58 6,823.42 2.52% 1,844.50 Other 500.00 0.00 500.00 0.00% 0.00

Total Civil Service 7,500.00 176.58 7,323.42 2.35% 1,844.50

Human Resources (7190) Personal Services 85,900.00 15,306.66 70,593.34 17.82% 93,872.30 Other 28,000.00 905.90 27,094.10 3.24% 20,603.32

Total Human Resources 113,900.00 16,212.56 97,687.44 14.23% 114,475.62

Council (7210) Personal Services 117,422.00 18,242.61 99,179.39 15.54% 115,090.42 Other 15,000.00 548.00 14,452.00 3.65% 8,835.82

Total Council 132,422.00 18,790.61 113,631.39 14.19% 123,926.24

Clerk of Council (7220) Personal Services 64,000.00 10,499.19 53,500.81 16.40% 62,035.58 Other 1,000.00 124.18 875.82 12.42% 327.64

Total Clerk of Council 65,000.00 10,623.37 54,376.63 16.34% 62,363.22

Mayor's Court Personal Services 40,200.00 6,894.80 33,305.20 17.15% 41,061.15 Other 2,500.00 274.90 2,225.10 11.00% 1,591.25

Total Mayor's Court 42,700.00 7,169.70 35,530.30 16.79% 42,652.40

Miscellaneous

Personal Services 2,000.00 1,972.39 27.61 98.62% 41,132.07 Other 412,000.00 23,619.55 388,380.45 5.73% 534,920.74

Total Miscellaneous 414,000.00 25,591.94 388,408.06 6.18% 576,052.81

Total General Government 2,233,222.00 262,183.34 1,971,038.66 11.74% 2,207,712.96

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Transfers Out Transfer - Street Lighting 260,000.00 0.00 260,000.00 0.00% 242,824.00 Transfer - Ambulance Billing 150,000.00 0.00 150,000.00 0.00% 0.00 Transfer - Police Service Levy 0.00 0.00 0.00 0.00% 19,963.00 Transfer - FEMA Fire Grant 0.00 0.00 0.00 0.00% 57,625.00 Transfer - Small Business Grant 50,000.00 0.00 50,000.00 0.00% 0.00 Transfer - SAFER Grant 0.00 0.00 0.00 0.00% 32,988.00 Transfer - Bond Retirement 450,000.00 0.00 450,000.00 0.00% 482,527.00

Total Transfers Out 910,000.00 0.00 910,000.00 0.00% 835,927.00

Advances Out Advance - Street Lighting 6,700.00 6,700.00 0.00 100.00% 0.00 Advance - Ambulance Billing 12,300.00 12,300.00 0.00 100.00% 0.00 Advance - EMS Grant 12,100.00 12,100.00 0.00 100.00% 0.00

Total Advances 31,100.00 31,100.00 0.00 300.00% 0.00

Total Expenditures $11,672,897.00 $1,579,323.82 $10,093,573.18 13.53% $10,622,345.16

City of Maple Heights

Fiscal Emergency Recovery Plan

As presented by the

Mayor of the City of Maple Heights

Annette Blackwell

& Members of City Council

March 21, 2018

City of Maple Heights Financial Recovery Plan

March 21, 2018

Table of Contents

Page Item

1 Table of Contents

2 – 4 Financial Recovery Plan

5 Action Items

6 Shared Services

7 – 13 General Fund Forecast

14 – 15 Forecast Assumptions

15 Past Due Accounts Payable

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March 21, 2018

Objective of the Financial Plan:

In accordance with Section 118.06, Ohio Revised Code, the Mayor must submit to the Financial Planning and Supervision Commission ("Commission") a Financial Plan ("the Plan") as approved by ordinance or resolution of the Maple Heights City Council ("City Council") within 120 days after the first meeting of the Commission (September 24, 2015). The main objective of the Plan is to eliminate all fiscal emergency conditions which were determined by the Auditor of the State pursuant to Section 118.04, Ohio Revised Code. The Plan identifies the action to be taken by the City to restore the fiscal integrity of the City. It also serves as a master plan by which all future appropriation measures must comply and directs the correction of issues essential to financial recovery. The Plan may be amended in the same manner as its initial passage.

The actions that are to be taken by the City and legal authority, and the approximate dates of the commencement and completion are incorporated herein.

The matters that need to be addressed by the City of Maple Heights (“the City”) Financial Recovery Plan in order to eliminate its fiscal emergency conditions are set forth below:

The Budget Process - Appropriations:

By virtue of Ohio law, the City of Maple Heights is required to balance its annual operating budget. Accordingly, the City's administration is committed to address each of the projected deficits through a series of demanding actions designed to increase operating revenues and/or decrease operating expenditures/expenses. The annual appropriations process shall be accomplished for the General Fund and any deficit funds through the City’s rolling five-year forecast incorporated herein and will match the City’s budget.

The City’s budget shall be monitored on a continuing basis, both by the Fiscal Officer and the Financial Supervisor. In order to ensure that revenues are meeting projected levels, estimated revenues shall be compared to actual revenues received on at least a monthly basis. If significant differences are noted, an Amended Certificate of Estimated Resources shall be requested from the County Budget Commission. At no time should appropriations exceed the estimated revenues; therefore, if a reduced Amended Certificate of Estimated Resources is necessary, appropriations shall be reduced accordingly through ordinance. Expenditures must always be less than or equal to the Council-approved appropriations. The most current Certificate if Estimated Revenues and Council-approved appropriations shall be recorded in the City’s accounting software to enable monitoring of the budget.

The City will only encumber the amounts it will be spending during the current year and not the entire amount of the project.

On or before December 31st of each year the City the City Council shall adopt budget appropriations for the upcoming year that begins January 1st. Failure to do so is in violation of the Plan and the City shall be subject to remedies and penalties as prescribed in Chapter 118 of the Ohio Revised Code.

In order to accomplish this, the following procedures shall be followed while the City remains in fiscal emergency:

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March 21, 2018

Format for Appropriations: The appropriations will be at the department, personal services, and other level at minimum; and will match the Mayor’s Estimate.

a. The Finance Director shall update the estimated revenue projections included in the rolling five-year forecast no later than September 15th every year that the City remains in fiscal emergency. This starts the budget process.

b. On or before October 1st of each year all department heads and all other branches of government shall submit their departmental budgets to the Finance Director and the Mayor. The departmental budgets shall provide a detailed narrative explaining the need for the monies requested. If any department budget includes appropriations from grant dollars specific to their department, the grant requirements, dollar amount, and grant period shall be included with the documentation.

c. On or before November 1st of each year the Mayor shall submit to City Council the Mayor’s Estimate with the format for appropriations at the department, personal services, and other level at a minimum.

d. On or before December 1st, City Council shall complete its budget hearings on the Mayor's Estimate. Within 7 days from passage, the Clerk of City Council shall forward to Financial Supervisor the proposed appropriations ordinance resulting from City Council’s budget hearings on the Mayor’s Estimate.

e. After the Financial Supervisor’s review of the proposed appropriations ordinance and no later than December 31st, City Council shall adopt an appropriations ordinance for the upcoming fiscal year that is consistent with all modifications set forth by the Financial Supervisor. Failure to do so is in violation of the Plan and the City shall be subject to remedies and penalties as prescribed in Chapter 118 of the Ohio Revised Code.

Financial Reports:

The City of Maple Heights' Finance Department shall close the preceding month's books and reconcile to the bank by the 12th day of the following month. A copy of the financial reports for the preceding month shall be sent to the Mayor, City Council and the Financial Supervisor:

a. Statement of Cash Position – all funds

b. Monthly Bank Reconciliation – with support for all amounts on reconciliation. The monthly reconciliation shall be submitted no later than the 15th of the following month.

c. Revenue Report – includes estimated revenues and year-to-date actual revenue received.

d. Expenditure Report – includes appropriations and year-to-date actual expenditures.

e. Listing of all Accounts Payable – any bill more than 30 days past due, including payroll/benefit related items such as health insurance payments, amounts owed to the pension systems, and all other payables.

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March 21, 2018

Assurances of the Financial Plan:

1. The City will conform to statutes with respect to tax budgets and appropriation measures.

2. The City will establish monthly levels of expenditures and encumbrances pursuant to division (B)(2) of Section 118.07 of the Ohio Revised Code.

3. The amount and purpose of any issue of debt obligations will not exceed debt limits supported by appropriate certification by the City’s Finance Director and the County Auditor.

4. The City will prepare a financial forecast for a five-year period in accordance with the standards issued by the Auditor of State. (See Appendix A).

5. The City will address and implement Auditor of State comments from the Report of Accounting Methods.

Based on the implementation of the items in this Plan, the City anticipates applying for termination of Fiscal Emergency status in 2019.

Respectfully submitted,

Annette M. Blackwell Ron Jackson Mayor, City of Maple Heights President, Maple Heights City Council

Financial Plan Approvals Date

By City of Maple Heights Council on ________________________

By Financial Planning and Supervision Commission on ________________________

- 4 -


March 21, 2018

Action Items:

Reference Effect on ForecastNumber Actions Begin Completion Bottom Line:

Revenue Generating Actions 2018 through 2022:

a Pennzoil_Quaker State Co. installment payments, 35 months @ $9,750, 1 month @$9,645.57 due to RITA refund for 2011 overpayment of $350,895.57

June, 2014 Completed RITA refund has been fully repaid. RITA fees have been reduced in the general fund by $117,000 per year beginning in 2018.

b Bogg Equipment Opened 1/2016; $624,000 annual payroll

May, 2016 Completed Increased RITA income of $5,300 included in Muncipal Income Taxes of the general fund.

c Bruder Manufacturing Opened in 2016; $1 million annual payroll

October, 2016 Completed Increased RITA income of $18,000 included in Muncipal Income Taxes of the general fund.

d Signature Health opened in May, 2017; $700,000 annual payroll

May, 2017 Completed Increased RITA income of $5,300 included in Municipal Income Taxes of the general fund

e Southgate Bowling Lanes opened in June 2017 with 20-25 part-time employees

June, 2017 Completed Increased RITA income of $3,000 included in Muncipal Income Taxes of the general fund.

f Sides-To-Go restaurant opened June 2017 with 10-15 part-time employees

June, 2017 Completed Increased RITA income of $1,500 included in Muncipal Income Taxes of the general fund.

g Shoppers World will opened late August 2017 with 25-30 part-time employees

August, 2017 Completed Estimated RITA income of $3,000 for a full year of collectinos to the general fund beginning in 2018.

h The subsidy to the Senior Programs was cut. April, 2015 Completed Savings will be approximately $250,000 annually.

i Proposed Phone System Changes June, 2018 Ongoing Changes to contract will save the City $29,208. Of that, $28,000 has been reduced in the Utilities expenditure of the general fund.

j Bureau of Workers' Compensation Premium Refund

June, 2017 Completed The City received a 66 percent rebate on their 2015 year end premium payment. Additional $110,000 to the general fund in 2017.

k Sell, lease or trade of non-essential City assets using GovDeals

May, 2015 Ongoing City anticipates to receive an additional $10,000 in 2018.

l Save-A-Lot opened March, 2018 with 15-20 part-time employees

March, 2018 Ongoing Estimated RITA income of $2,425 in 2018 to the general fund; and $4,850 for a full year of collections beginning in 2019.

m Family Dollar opened February 2018 February, 2018 Ongoing Estimated additional RITA income of $4,400 to the general fund in 2018 and increase to $4,800 per year in 2019.

n Development memorandum of understanding July, 2017 Ongoing The City is expecting to sell approximately 15 homes. Through the agreement, they are expected to receive $8,000 per home.

o Annual Rental Registration July, 2018 Ongoing The City will re-institute a yearly rental registration ofrental homes and apartments. City anticipates to receive an additional $350,000 to the general fund in 2018 and increase to $660,000 per year in 2019.

p Longwood Beauty Supply opened in August, 2017 with 5-7 part-time retail employees

August, 2017 Ongoing Estimated additional RITA income of $800 to the general fund in 2018.

q Clifton Steel expanding operations and closing their Streetsboro plant

May, 2018 Ongoing Pending expansion, estimated RITA income of $39,000 to the general fund with a full year of collections beginning in 2019.

r Building Permit Fee Schedule Increase 2018 Ongoing No effect currently forecasted.

- 5 -


March 21, 2018

Shared Services (not all inclusive):

1. The City of Maple Heights (“the City”) has joined with Garfield Heights and Bedford Heights to form the Southeast Emergency Communication Center (Center) to be operated from the City of Bedford Heights. This consortium will serve as a regional dispatch center for the (3) communities and afford them with shared resources. The City will save the costs of updating much needed equipment that has been funded through a grant awarded to Bedford Heights for the Center. The Center was opened in 2015. The Center will dissolve effective July, 2018.

2. The City is a member of the Southeast Area Law Enforcement Agency (SEALE), a collaboration of police departments from seven (7) southeastern Cleveland suburbs. These communities include Bedford, Bedford Heights, Garfield Heights, Maple Heights, Solon, Oakwood Village and Walton Hills. Together the police officers, dispatchers, and fire/paramedics join together to form the SWAT Team, Bomb Unit, Crisis Intervention Team, Special Communication Unit, Special Tactical Operations Rescue Medics Child Abduction Response Team, the SEALE Training Academy and the SEALE Narcotics Task Force.

3. The City is a member of the Chagrin Southeast Regional Hazmat Response Team that consists of firefighters from 30 local southeastern Cleveland suburbs that provide hazardous material and confined space response to participating member fire departments when needed in a crisis situation.

4. The City is a member of the Northeast Ohio Public Energy Council (NOPEC) 129 member communities strong. NOPEC’s mission is to provide the lowest possible rates to the member community’s residents and businesses in the highly volatile deregulated energy marketplace.

5. The City has signed an agreement with the Chagrin Valley Dispatch effective July, 2018. The Chagrin Valley Dispatch is a communication center for 17 municipalities of the Chagrin Valley and greater Cleveland area. This dispatch center is the first step to providing emergency services to over 125,000 residents. Certified staff members and state of the art communication systems will allow the City to initiate, coordinate and record services of all first responders. The City will save the costs of updating outdated equipment and the fixed costs are spread across the member communities.

- 6 -

2015

2016

2017

2018

2019

2020

2021

2022

Act

ual

Act

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Act

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Fore

cast

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sted

Fore

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7,44

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3,22

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1,69

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1,49

1,41

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al F

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$2,7

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(con

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City

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- 7 -

2015

2016

2017

2018

2019

2020

2021

2022

Act

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Act

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cast

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764,

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44,7

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457,

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(con

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City

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(con

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- 8 -

2015

2016

2017

2018

2019

2020

2021

2022

Act

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85,2

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782

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inis

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4,52

548

5,31

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Com

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7,02

763

2,45

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2,73

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0,20

570

8,19

571

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406

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567

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24,9

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$165

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775

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City

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Cou

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- 9 -

2015

2016

2017

2018

2019

2020

2021

2022

Act

ual

Act

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Act

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cast

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946

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Fin

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174,

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153,

139

156,

202

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67,5

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4,11

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407

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316

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ce24

9,80

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526

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429

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6024

,299

22,5

0023

,625

24,8

0626

,046

27,3

48

Oth

er A

dmin

istra

tive

35,8

2849

,949

44,0

6384

,000

34,0

0034

,000

34,0

0034

,000

Tot

al L

egal

309,

833

284,

395

193,

585

231,

500

185,

125

188,

856

192,

697

196,

652

Ele

ctio

n Ex

pens

e

Oth

er A

dmin

istra

tive

6,37

552

,063

3,35

955

,000

5,00

055

,000

5,00

055

,000

Engi

neer

ing

S

alar

y an

d W

ages

22,0

000

00

00

00

F

ringe

Ben

efits

3,98

80

930

00

00

O

ther

Adm

inis

trativ

e80

,989

00

00

00

0

Tot

al E

ngin

eerin

g$1

06,9

77$0

$93

$0$0

$0$0

$0

(con

tinue

d)

City

of M

aple

Hei

ghts

- C

uyah

oga

Cou

nty

Stat

emen

t of R

even

ues,

Expe

nditu

res a

nd C

hang

es in

Fun

d Ba

lanc

e - B

udge

t Bas

isFo

r the

Yea

rs E

nded

Dec

embe

r 31,

201

5, T

hrou

gh 2

017,

Act

ual

and

Endi

ng D

ecem

ber 3

1, 2

018,

Thr

ough

202

2, F

orec

aste

dG

ener

al F

und

(con

tinue

d)

- 10 -

2015

2016

2017

2018

2019

2020

2021

2022

Act

ual

Act

ual

Act

ual

Fore

cast

edFo

reca

sted

Fore

cast

edFo

reca

sted

Fore

cast

edLa

ndsa

ndB

uild

ings

S

alar

y an

d W

ages

$73,

175

$51,

167

$31,

266

$46,

800

$47,

736

$48,

691

$49,

665

$50,

658

O

verti

me

061

918

02,

500

2,50

02,

500

2,50

02,

500

F

ringe

Ben

efits

29,4

0319

,549

15,5

0923

,700

24,8

8526

,129

27,4

3528

,807

U

tiliti

es29

0,57

729

6,14

123

6,63

916

8,50

016

8,50

016

8,50

016

8,50

016

8,50

0

Oth

er A

dmin

istra

tive

292,

913

303,

742

331,

806

435,

500

235,

500

235,

500

235,

500

235,

500

Tot

al L

ands

and

Bui

ldin

gs68

6,06

867

1,21

861

5,40

067

7,00

047

9,12

148

1,32

048

3,60

048

5,96

5

Civ

ilSe

rvic

e

Sal

ary

and

Wag

es5,

580

3,69

01,

575

5,58

05,

692

5,80

65,

922

6,04

0

Frin

ge B

enef

its51

945

327

01,

420

1,49

11,

566

1,64

41,

726

O

ther

Adm

inis

trativ

e1,

336

2,61

70

500

500

500

500

500

Tot

al C

ivil

Serv

ice

7,43

56,

760

1,84

57,

500

7,68

37,

872

8,06

68,

266

Hum

anR

esou

rces

S

alar

y an

d W

ages

78,6

1050

,653

64,0

6650

,000

51,0

0052

,020

53,0

6054

,121

O

verti

me

02,

743

00

00

00

F

ringe

Ben

efits

32,0

5731

,773

29,8

0635

,900

37,6

9539

,580

41,5

5943

,637

O

ther

Adm

inis

trativ

e12

,223

25,5

3020

,603

28,0

0028

,000

28,0

0028

,000

28,0

00

Tot

al H

uman

Res

ourc

es12

2,89

011

0,69

911

4,47

511

3,90

011

6,69

511

9,60

012

2,61

912

5,75

8

Econ

omic

Dev

elop

men

t

Sal

ary

and

Wag

es0

00

00

00

0

Frin

ge B

enef

its57

80

00

00

00

O

ther

Adm

inis

trativ

e0

00

00

00

0

Tot

al E

cono

mic

Dev

elop

men

t$5

78$0

$0$0

$0$0

$0$0

(con

tinue

d)

City

of M

aple

Hei

ghts

- C

uyah

oga

Cou

nty

Stat

emen

t of R

even

ues,

Expe

nditu

res a

nd C

hang

es in

Fun

d Ba

lanc

e - B

udge

t Bas

isFo

r the

Yea

rs E

nded

Dec

embe

r 31,

201

5, T

hrou

gh 2

017,

Act

ual

and

Endi

ng D

ecem

ber 3

1, 2

018,

Thr

ough

202

2, F

orec

aste

dG

ener

al F

und

(con

tinue

d)

- 11 -

2015

2016

2017

2018

2019

2020

2021

2022

Act

ual

Act

ual

Act

ual

Fore

cast

edFo

reca

sted

Fore

cast

edFo

reca

sted

Fore

cast

edC

ounc

il

Sal

ary

and

Wag

es$9

8,80

0$9

9,72

5$9

9,00

0$9

9,00

0$9

9,00

0$9

9,00

0$9

9,00

0$9

9,00

0

Frin

ge B

enef

its16

,080

16,5

9316

,090

18,4

2219

,343

20,3

1021

,326

22,3

92

Oth

er A

dmin

istra

tive

4,23

33,

906

8,83

615

,000

15,0

0015

,000

15,0

0015

,000

Tot

al C

ounc

il11

9,11

312

0,22

412

3,92

613

2,42

213

3,34

313

4,31

013

5,32

613

6,39

2

Cle

rk o

fCou

ncil

S

alar

y an

d W

ages

63,5

8744

,850

44,8

8244

,678

45,5

7246

,483

47,4

1348

,361

O

verti

me

1,82

10

00

00

00

F

ringe

Ben

efits

13,0

9717

,318

17,1

5419

,322

20,2

8821

,302

22,3

6723

,485

O

ther

Adm

inis

trativ

e35

743

832

81,

000

1,00

01,

000

1,00

01,

000

Tot

al C

lerk

of C

ounc

il78

,862

62,6

0662

,364

65,0

0066

,860

68,7

8570

,780

72,8

46

May

or's

Cou

rt

Sal

ary

and

Wag

es54

,933

39,7

8631

,468

29,5

9230

,184

30,7

8831

,404

32,0

32

Frin

ge B

enef

its15

,926

15,3

279,

593

10,6

0811

,138

11,6

9512

,280

12,8

94

Oth

er A

dmin

istra

tive

442

1,85

01,

591

2,50

02,

500

2,50

02,

500

2,50

0

Tot

al M

ayor

's C

ourt

71,3

0156

,963

42,6

5242

,700

43,8

2244

,983

46,1

8447

,426

Non

-Dep

artm

enta

l

Frin

ge B

enef

its86

,962

2,14

70

2,00

02,

000

2,00

02,

000

2,00

0

Wor

kers

' Com

pens

atio

n15

6,88

111

341

,132

00

00

0

Spe

cial

Eve

nts

00

00

00

00

B

ank

Fees

12,8

5517

,100

23,5

946,

000

6,00

06,

000

6,00

06,

000

R

ITA

Col

lect

ion

Fees

378,

987

254,

487

233,

564

120,

000

120,

000

120,

000

120,

000

120,

000

O

ther

Adm

inis

trativ

e28

1,42

019

0,34

416

0,71

517

1,00

017

1,00

017

1,00

017

1,00

017

1,00

0

Gra

ss C

uttin

g13

3,89

697

,324

114,

648

115,

000

115,

000

115,

000

115,

000

115,

000

C

ontin

genc

y67

,007

15,1

732,

400

00

00

0

Tot

al N

on-D

epar

tmen

tal

1,11

8,00

857

6,68

857

6,05

341

4,00

041

4,00

041

4,00

041

4,00

041

4,00

0

Tota

l Exp

endi

ture

s$1

1,49

4,85

9$1

0,11

4,54

1$9

,786

,419

$10,

731,

797

$10,

640,

734

$10,

951,

561

$11,

172,

504

$11,

504,

007

(con

tinue

d)

Gen

eral

Fun

d (c

ontin

ued)

City

of M

aple

Hei

ghts

- C

uyah

oga

Cou

nty

Stat

emen

t of R

even

ues,

Expe

nditu

res a

nd C

hang

es in

Fun

d Ba

lanc

e - B

udge

t Bas

isFo

r the

Yea

rs E

nded

Dec

embe

r 31,

201

5, T

hrou

gh 2

017,

Act

ual

and

Endi

ng D

ecem

ber 3

1, 2

018,

Thr

ough

202

2, F

orec

aste

d

- 12 -

2015

2016

2017

2018

2019

2020

2021

2022

Act

ual

Act

ual

Act

ual

Fore

cast

edFo

reca

sted

Fore

cast

edFo

reca

sted

Fore

cast

edEx

cess

of R

even

ue O

ver

(Und

er) E

xpen

ditu

res

567,

562

1,21

6,94

21,

823,

075

1,67

6,26

01,

683,

173

1,37

2,34

61,

151,

403

819,

900

Oth

er F

inan

cing

Sou

rces

(Use

s)A

dvan

ces I

n0

375,

000

00

00

00

Tran

sfer

s In

221,

000

00

00

00

0Tr

ansf

ers O

ut(6

93,3

44)

(857

,000

)(8

35,9

27)

(910

,000

)(9

10,0

00)

(910

,000

)(9

10,0

00)

(910

,000

)

Tota

l Oth

er F

inan

cing

Sou

rces

(Use

s)(4

72,3

44)

(482

,000

)(8

35,9

27)

(910

,000

)(9

10,0

00)

(910

,000

)(9

10,0

00)

(910

,000

)

Cha

nges

in F

und

Bala

nce

95,2

1873

4,94

298

7,14

876

6,26

077

3,17

346

2,34

624

1,40

3(9

0,10

0)

Fund

Bal

ance

(Def

icit)

Beg

inni

ng o

f Yea

r(2

,595

,729

)(2

,500

,511

)(1

,765

,569

)(7

78,4

21)

(12,

161)

761,

012

1,22

3,35

81,

464,

761

Fund

Bal

ance

(Def

icit)

End

of Y

ear

($2,

500,

511)

($1,

765,

569)

($77

8,42

1)($

12,1

61)

$761

,012

$1,2

23,3

58$1

,464

,761

$1,3

74,6

61

Shop

pers

Wor

ld to

Ope

n3,

000

3,00

03,

000

3,00

03,

000

gA

dditi

onal

Sal

e of

Equ

ipm

ent

10,0

000

00

0k

Save

-A-L

ot O

pen

2,42

54,

850

4,85

04,

850

4,85

0l

Fam

ily D

olla

r Ope

ned

4,40

04,

800

4,80

04,

800

4,80

0m

Dev

elop

men

t Cor

pora

tion

Fee

120,

000

00

00

nA

nnua

l Ren

tal R

egis

tratio

n35

0,00

065

0,00

065

0,00

065

0,00

065

0,00

0o

Long

woo

d B

eaut

y Su

pply

Ope

ned

800

800

800

800

800

pC

lifto

n St

eel E

xpan

sion

039

,000

39,0

0039

,000

39,0

00q

End

ing

Cas

h af

ter

All

Plan

Item

s*(2

,500

,511

)(1

,765

,569

)(7

78,4

21)

478,

464

1,95

4,08

73,

118,

883

4,06

2,73

64,

675,

086

*Ple

ase

note

, thi

s sub

tota

l is f

acto

ring

in th

e cu

mul

ativ

e ef

fect

of r

ecov

ery

plan

item

s for

all

year

s, so

it w

ill

not a

dd d

own

from

the

"Fun

d B

alan

ce (D

efic

it) E

nd o

f Yea

r" li

ne.

and

Endi

ng D

ecem

ber 3

1, 2

018,

Thr

ough

202

2, F

orec

aste

dG

ener

al F

und

(con

tinue

d)

City

of M

aple

Hei

ghts

- C

uyah

oga

Cou

nty

Stat

emen

t of R

even

ues,

Expe

nditu

res a

nd C

hang

es in

Fun

d Ba

lanc

e - B

udge

t Bas

isFo

r the

Yea

rs E

nded

Dec

embe

r 31,

201

5, T

hrou

gh 2

017,

Act

ual

- 13 -


March 21, 2018

Forecast Assumptions (significant assumptions):

Revenues

The 2018 Amended Certificate of Estimated Resources was used for forecasting revenue line items in 2018 and carried forward in 2019 – 2022.

Property Taxes – 2017 and 2018 property taxes were forecasted based on the Schedule Apublished by the Cuyahoga County Budget Commission. The biggest decline in the last few years occurred between 2015 and 2016 (7.81 percent) mainly due to the county’s re-evaluation. The 2018 property tax increase is a result of the City increasing their inside millage to match the City charter. An additional five percent increase was added to subsequent years due to the county’s reappraisal that will occur in 2018.

Local Income Tax – The income tax prior to 2015 had seen a downward slide from previous years mainly due to high unemployment in the City. The economy plays an integral part in the tax revenue. There was a spike in 2015 income tax, then a small decline in 2016 income tax. Income tax will be forecasted at a conservative amount from the prior year actual.

Local Government Revenue – The 2018 forecasted revenues were based on documentation from the Department of Taxation. Until future documentation is received from the Department of Taxation, the revenue is flat-lined.

Charges for Services – The County estimated that grass cutting assessments would be approximately $400,000. This is largely due to delinquencies. The City does not believe this is a realistic number based on prior year collections. Therefore, the forecast will estimate charges for services receipts to be in line with prior year collections.

Fines, Fees, Licenses and Permits – This revenue source was forecasted based on prior year collections.

Grants – The change in the grants between 2015 and 2016 were due to reclassification of the Senior Programs from the General Fund to Special Revenue Funds. Due to the passage of a 1.3 mill levy for the Senior Center in 2015, the Senior Programs are now classified as restricted. The City expects to receive $9,000 for a community diversion grant and $3,000 for a community recycling grant each year through the forecasted period.

Other – Other revenue is showing an increase in 2018 due to anticipated reimbursement for a park improvement project. There is a corresponding increase to Lands and Buildings other expenditures line item for this project.

- 14 -


March 21, 2018

Expenditures

The 2018 Permanent Appropriations were used for most line items and carried forward in 2019 - 2022. Salaries and benefits are based on current payroll registers.

There is an increase in salaries and wages in most departments to account for step increases and longevity.

There is an increase in fringe benefits in all departments largely due to increases in healthcare costs.

Police – The Police Department experienced a high volume of turnover in 2015 which resulted in a lower rate of pay and less fringe benefits for new cadets. Each year the cadets' salaries increased to the next step until they reached officer's pay grade.

The Police bargaining unit was ratified by the Union and approved by Council in February 2016. There was an increase in employee health contributions. Their firearms proficiency pay was converted to increases in their hourly rate.

Fire – In 2015 the Fire Department underwent many personnel changes resulting in vacancies that were replaced with cadets at a lower rate of pay and less fringe benefits. Each year they will receive a step increase until they reach fire fighter category.

The provisions of the IAFF new contract in 2015 reduced minimum manning from 8 to 6 which is projected to save the City about $1 million annually.

Dispatch and Secretaries – The City signed an agreement with the Chagrin Valley Dispatch effective 7/1/2018. All but two (2) of the City's dispatchers' positions were eliminated. Also, the Dispatchers' Bargaining Unit was disbanded which moved the two workers to non-bargaining status and all of the provisions thereof. The City has budgeted for dispatcher positions as well as 2 part-time replacements.

Senior Services – Senior Services have been moved to a special revenue fund.

Mayor's Office – In 2016, the Mayor's salary was reduced $15,493.20 by legislation.

Finance – Salaries and wages were slightly higher in 2016 due to the City having to pay an additional interim Finance Director salary on top of paying the previous Finance Director’s administrative leave salary. The City has hired a new Finance Director who began April 1, 2017.

Past Due Account Payable

Currently, the City is using the purchase order system exclusively to account for all purchases and liabilities. The City's average invoice aging is between 30-45 days. There will always be outstanding invoices with net 30 days terms.

- 15 -

Documents

City of Maple Heights · City of Maple Heights - Cuyahoga County Statement of Revenues, Expenditures and Changes in Fund Balance - Budget Basis For the Years Ended December 31,