The City of Powell, Ohio 2013 Annual Budget · November 14, 2012 Members of the City Council City of Powell 47 Hall Street Powell, Ohio 43065-8357 Dear Council Members: I am pleased

The City of Powell, Ohio2013 Annual BudgetFiscal YearJanuary 1 through December 31, 2013

City of Powell, Ohio

2013 Annual Budget

Fiscal Year: January 1 through December 31

Prepared by: The Finance Department

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City of Powell, Ohio 2013 Budget

Table of Contents

I. INTRODUCTORY

1. Table of Contents……………………………………………………………….. 3 2. Budget Message………………………………………………………………… 5 3. Budget Snapshot………………………………………………………………... 10 4. GFOA Budget Award…………………………………………………………… 11 5. Geographical & Historical Background……………………………………….. 12 6. Community Profile………………………………………………………………. 13 7. Government Structure………………………………………………………….. 14 8. Demographics & Economics…………………………………………………… 15 9. Budget Process………………………………………………………………….. 17 10. Relationship between Budgets & Financial Reports………….……………... 20 11. Strategic Planning & Goals…………………………………………………….. 22 12. Organizational Chart……………………………………………………………. 25

II. OVERVIEW

1. Funds & Departments…………………………………………………………... 27 2. Fund Balance……………………………………………………………………. 31 3. Consolidated Summary of All Budgetary Funds……………………………... 34 4. Summary of All Budgetary Funds……………………………………………… 36 5. Revenue Descriptions, Trends & Assumptions………………………………. 39 6. Expenditure Descriptions, Trends & Assumptions…………………………… 54

III. GENERAL FUND SUMMARY

1. Executive Report………………………………………………………………… 59 2. Revenue Summary……………………………………………………………… 60 3. Expenditure Summary………………………………………………………….. 62 4. Expenditures Sources by Department & Category (2013)………………….. 64 5. Expenditure by Category……………………………………………………….. 64 6. Expenditures Sources by Department & Category (2014 – 2016)………… 65 7. Historical Expenditures by Department & Category………………………… 66

IV. DEPARTMENT BUDGETS – GENERAL FUND

1. Administration……………………………………………………………………. 70 2. Building…………………………………………………………………………… 74 3. City Council and City Clerk…………………………………………………….. 78 4. Development…………………………………………………………………….. 82 5. Engineering…………………………………………………….………………… 86 6. Finance

a. Finance Administration……………………………………………… 90 b. Other Charges……………………………………………………….. 94 c. CORMA………………………………………………………………. 94 d. 27th Payroll…………………………………………………………… 95 e. Reserves……………………………………………………………... 95

7. Information Technology…………………………………………………………102 8. Lands & Buildings………………………………………………………………..106 9. Parks, Recreation and Public Service

a. Parks & Recreation………….……………………………………….110 b. Public Service…………………………………………………………114

10. Police………………………………………………………………………………116 11. Public Information………………………………………………………………...120

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City of Powell, Ohio 2013 Budget

Table of Contents

V. ALL OTHER BUDGETARY FUNDS

1. Special Revenue Summary……………………………………………………..126 2. Special Revenues: Street-Related Funds……………………………………..128 3. Special Revenues: Park-Related Funds………………………………………134 4. Special Revenues: Police-Related Funds…………………………………….140 5. Special Revenues: Event-Related Funds……………………………………..146 6. Special Revenues: Grant-Related Funds……………………………………..150 7. Special Revenues: All Other Funds……………………………………………154 8. Debt Service Summary………………………………………………………….158 9. Debt Service by Revenue Source & Expenditure Type……………………..162 10. Debt Service by Debt Issue…………………………………………………….162 11. Debt Service: Individual Funds.………………………………………………..166 12. Capital Project Summary……………………………………………………….172 13. Capital Projects: Individual Funds……………………………………………..176 14. Agency Summary………………………………………………………………..182 15. Agency: Individual Funds……………………………………………………….184

VI. CAPITAL SUMMARY

1. Capital Outlay or Expenditures…………………………………………………191 2. Capital Planning………………………………………………………………….193 3. Five-Year Capital Planning……………………………………………………..200 4. Capital Improvement Program by Project Report………………….…………202 5. Capital Equipment Program by Project Report……………………………….206

VII. APPENDIX 1. Summary of Financial, Budgetary and Non-financial Policies………………209 2. Employment Summary…………………………………………………………..212 3. Financial Accounting System Assistance……………………………………..215 4. Glossary of Terms……………………………………………………………….216 5. Acronyms…………………………………………………………………………227 6. Powell Community Improvement Corporation………………………………..228

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November 14, 2012 Members of the City Council City of Powell 47 Hall Street Powell, Ohio 43065-8357 Dear Council Members: I am pleased to present the City of Powell’s proposed 2013 Annual Budget for Operating and Capital Improvements. This budget has been prepared based on City Council input and direction through council planning sessions, various committee meetings and council meetings. As a result of this preliminary work, issues confronting the 2013 budget were identified, including maintaining effective programs and services that continue to improve the quality of life for Powell residents and business owners. In addition, staff has analyzed revenue and expenditures trends and made revenue projections and expenditure calculations for all of the City funds. The City’s Finance Committee reviewed this budget at its October 23rd and November 13th open and advertised public meetings. Committee recommendations have been incorporated into this document. Staff will be presenting the proposed budget to the City Council at its November 20th and December 4th public meetings. Background on Developing this Budget Policy Issues:

No increase in the property tax mill levy rate for general operations has been requested for 2013. For more than fifteen years, the City has maintained a general operating mill levy rate of 1.20.

A ballot issue to continue a dedicated property tax mill levy for capital improvements has been placed on the November 6, 2012 election. This dedicated property tax mill levy would be for ten years beginning in 2014.

The General Fund Reserve will receive a $25,000 contribution this year. The General Fund Reserve is where the City maintains funds in case of unforeseen hazards and/or emergencies. The goal is to stay in the 15-20% range of the General Fund personnel and operating expenses, and is projected to be 17.8% at the end of this calendar year (2012).

2013 Key Policy Issue – City Council will continue to confront the issue of funding for capital improvements and infrastructure maintenance even with the passage of the dedicated property taxes. Additional ideas for funding sources are needed for maintaining, repairing and constructing infrastructure and capital improvements based on the capital improvement plan.

Prior Policy Decisions – The City has reduced seasonal, part-time and full-time staff and various operating expenditures such as utilities and office supplies.

The Mayor and members of City Council are also advised of other major financial issues the City will be confronting in the near future include state pension changes, which may include employer retirement contributions and minimum service credit earnings, which are tied to council salaries; continuing to manage utility costs while implementing a “green” environment approach; economic development strategies, including possible annexations.

City of Powell www.cityofpowell.us 47 Hall Street 614.885.5380 tel Powell, Ohio 614.885.5339 fax 43065-8357

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Economic Factors: Stagnate economic climate – in 2010 through 2012, the City enacted reductions throughout the

budget in response to the extended economic downturn. The City has now positioned the budget for stagnate economic period as it experiences increases in income tax collections which is offset by the loss of the estate tax and state-funded revenues sources.

The continued double-digit rise of health insurance premiums even with employee contributions increasing.

Bond rating – maintaining solid financial position to keep AA rating with Standard and Poor’s and Aa1 rating with Moody’s in trying economic times.

Uncertainty of state funding, after being notified of 50% reduction of the local government fund and the possibility of the remaining balance being reduced.

The continued trend of historical low interest rates for idle funds. Regulatory and/or Legislative Challenges:

State of Ohio looking at uniformity of municipal income tax codes and how it would affect the city’s major revenue source.

Federal healthcare reform, including reporting requirements and collection of additional taxes. State pension boards, Ohio Public Employee Retirement System and Ohio Police Fire Pension

Fund, on retirement changes to contributions to employers. National Pollutant Discharge Elimination System (NPDES) on storm-water tracking is adding

reporting, monitoring and inspection requirement duties, which need to be implemented in 2013.

Overview The proposed 2013 budget, which is higher than the 2012 operating budget, contemplates providing similar service levels with similar resources. The General Fund is the largest of the City’s operational funds, accounting for the majority of the total city budget. Public safety, public service, parks and recreation, building (including engineering and development) and administration services are the principal programs and services supported from this fund. 2012 Original Budget 2013 Proposed Budget 2014 Projected Budget

Revenues $6,578,896 $6,097,114 $6,243,153 Expenditures $6,323,682 $6,728,083 $6,990,734 Surplus (deficit) $255,213 ($630,969) ($747,581) Growth (reduction) 6.4% 3.9% Note: Growth (reduction) is in relation to expenditure budget.

Total operating revenues from the General Fund are anticipated to decrease from $6,578,896 (2012) to $6,097,114 (2013), primarily as a result of the ARRA grant collection in 2012. Total operating expenditures are projected to increase from $6,323,682 (2012) to $6,728,083 (2013). Primary factors contributing to this increase include one-time expenditures for a charter ballot issue in 2013, a single audit and tax code revisions along with recurring expenditures for gasoline and health insurance. At the end of 2012, we anticipate having a General Fund carryover balance of $5,858,883, which is $900,156 higher than the balance we had one year ago. Primary factor contributing to this increase is the repayment of the ARRA grant. The projections presented in the proposed budget identify carryover being decreased to $5,142,154 in 2013, and decreased to $4,365,922 in 2014, $3,745,607 in 2015, and $2,935,935 in 2016. Also at the end of 2012, we anticipate having a General Fund Reserve balance of $937,500, a 27th Payroll Reserve balance of $87,228 and a CORMA Fund balance of $12,672.

General Fund Proposed Budget

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Revenues Projecting revenues is an important component in the preparation of the annual budget. In 2012, our General Fund budgeted revenues were budgeted for $6,578,896. We anticipate the actual revenues will be $6,993,415 with the main difference being the ARRA grant.

Revenues 2012 Original Budget 2012 Estimated 2013 Proposed BudgetTaxes, Assessments $5,381,652 $5,494,754 $5,474,709 Local Revenue $39,450 $30,019 $29,750 Development-related $303,175 $348,384 $335,600 Other $130,119 $190,964 $130,000 CORMA $25,000 $12,500 $25,000 City contributions $67,500 $94,933 $102,055 ARRA Grant $632,000 $821,861 $0 Total General Fund Revenue

$6,578,896 $6,993,415 $6,097,114

The 2013 General Fund budget projects total operation revenues to be $6,097,114, which represents a $896,301 decrease from our 2012 estimated revenues. However, the ARRA grant represents $821,861 of this decrease. Comparing the 2013 total operations revenues to the 2012 total operations revenue without the ARRA grant shows a $74,440 decrease in 2013 which reflects the state legislative changes to local government fund and estate tax. The City’s income tax continues to be the largest single revenue source for the City. Income tax receipts normally account for approximately 70% of the City’s General Fund revenue source but in 2012, income tax receipts are estimated to only account for only 63.9% of the City’s General Fund revenue source due to the one-time ARRA grant. Income tax receipts are anticipated to account for 75.2% in 2013. Our 2013 income tax revenues are estimated to increase by 2.6% over our 2012 collections (from $4,472,049 to $4,586,791). The Special Revenue Funds derive their revenue from various sources. Many of these sources are taxes imposed at the County and State levels. Projected future growth from most of these sources is minimal due to the financial constraints facing these governmental units. The City must continue to monitor these funds because the revenue earmarked from these funds does not always provide sufficient funding for the services it supports. In cases where sufficient funds are not available, the City may allocate General Fund revenues to make up the shortfall. Expenditures There are several proposed expenditures that I would like to highlight. These include:

Contingencies – The contingency appropriation in the proposed budget has been established at $75,000. These funds are available to be utilized by the City Council for expenditures not anticipated or planned at the present time.

General Fund Reserve – The City is for the second year, maintaining the General Fund Reserve at a certain level instead of working to build the reserve. The proposed budget is estimated to add $25,000 to the City’s General Fund Reserve Fund. The purpose of this account is to have funds available in case of unforeseen hazards and/or emergencies. In 2012, the Finance Committee has proposed maintaining the fund in the 17.5% range. For next year (2013), it is projected that this account will contain $962,500 which represents 16.6% of the estimated 2013 personnel and operation expenses.

General Fund Proposed Budget - Revenues

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Fund Balance Policy – It is anticipated the 2012 General Fund Balance will be in the “Long-term Planning Range” or 76% - over of the Five-Year Average of General Fund Revenues. At this point, the City’s highest budget priorities should be to: (1) improve revenues and monitor both operating and non-operating expenditures levels to ensure effectiveness and efficiency; and (2) evaluate how much the City will distribute from the general fund to various other City funds to encourage long-term growth and investment, while maintaining the Unassigned Fund Balance to at least 75% of the Five-Year Average of the General Fund Revenues.

CORMA (Central Ohio Risk Management Association) – The City joined the risk management pool in February 2010. Over the last two years, the City has adjusted to the budget to account for a different plan year and the on-going costs of the program. The proposed budget for 2013 is for $94,350 which encompasses additional coverage for cyber liabilities.

Expenditures 2012 Original Budget 2012 Estimated 2013 Proposed Budget Personnel $4,216,705 $4,040,858 $4,367,735 Operating $1,370,877 $1,234,493 $1,508,998 Capital $259,850 $352,393 $365,500 Other $320,750 $255,648 $317,500 CORMA $87,750 $69,331 $94,350 City Contribution $67,750 $94,933 $102,055 Total General Fund Expenditures

$6,323,682 $6,047,656 $6,756,138

Other proposed changes to the expenditures budget I would like to highlight include: Departments:

► City Council/Clerk One-time funding for charter amendment printing, $8,700 Includes $15,000 for contracted services in order to complete scanning of historical

documents ► Finance Department

One-time funding for tax code revisions, $6,000 One-time funding for single audit, $5,000

► Information Technology Includes $12,500 to complete the Asset Management System, a five-year project Includes $25,000 to upgrade the City’s windows operating system Includes $2,000 to widen the City’s internet bandwidth access Delay funding the $7,000 Web Site design from 2013 to 2014

► Lands and Buildings Includes $7,000 for increased utility costs Includes $3,500 for storage unit rentals

► Parks Department Includes $10,000 for special events – to change from a Special Revenue Fund to a

reimbursable program Includes $10,000 for building and equipment maintenance

► Police Department Includes $5,000 for replacing cruiser-related equipment

► Public Service Department One-time funding increase for the sidewalk-program, $15,000

General Fund Proposed Budget - Expenditures

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Includes $8,000 for increased gasoline costs Includes $120,000 for replacing the bucket truck

Capital Improvements:

► Additional dog waste stations in Parks, $1,500 ► On-going repair/replacement of downtown sidewalk pavers, $15,000 ► Miscellaneous drainage repairs, $25,000

Future Capital Improvements City Council has placed a ballot issue on the November 6, 2012 election anticipated to fund a major portion of the capital improvements needed in the City for the next ten-years. Some of the proposed projects include bike path connectivity, repairs and maintenance in existing parks, new park along Seldom Seen Road, replacing the basketball court at Adventure Park, extending Murphy Parkway to South Liberty Street, traffic signal at Village Club Drive and Sawmill Park along with storm and roadway repair and maintenance. The City is also looking at utilizing the Downtown TIF Fund to fund larger capital improvements by possibility issuing debt in late 2013 or early 2014. Some of the proposed projects include additional street lighting, North Liberty streetscape, traffic signals at Grace and Olentangy and Grace and Liberty, bike path connectors and Four-Corners turn lanes. If City Council wishes to pursue a specific project beyond these projects, the following dollars are available in 2013: Village Development Fund, $9,400; Special Projects Fund, $102,594; Capital Improvement Fund, $160,421; and Park Development Fund, $76,939. The funds available in the Murphy Parkway Construction Fund, Olentangy/Liberty Fund, Downtown TIF Fund- Public Improvements and Housing Improvements are being considered for potential projects. In prior years, the City Council prepared and prioritized a 10-year Capital Improvement Budget Plan. Due to the lack of a funding mechanism, the plan was not implemented in previous years. Conclusion Our challenge is to review all requests for City funds and to ensure that we are the best stewards of public funds that we can be. We need to do this while balancing the needs of our citizens and protecting the fiscal capacity to deliver those needed and requested services in an efficient and effective manner. It is important that we require high performance and accountability standards from all city departments. A thank you goes out to the entire City Staff, which assisted in preparing the proposed budget. As always special thanks is in order to Finance Director Debra Miller. She has spent countless hours of analysis and creative thought in developing this document. It is also important to highlight the special contributions made by Assistant Finance Director Jessica Rosengarten. Sincerely,

Steve Lutz City Manager

City of Powell, Ohio 2013 Budget Snapshot “An Accountant’s View”

Fund type:

General

Special Revenue

Debt Service

Capital Project

Agency

Total

Taxes & assessments $ 5,474,709 $ 548,450 $1,269,945 $ 225,985 $ 7,519,089 Local revenue 29,750 164,300 194,050 Development-related 335,600 7,500 3,000 346,100 Other revenue 130,000 7,800 1,611,790 $ 66,150 1,815,740 CORMA 25,000 25,000 Total Revenue Sources $ 5,995,059 $ 728,050 $ 2,881,735 $ 228,985 $ 66,150 $ 9,899,979 Personnel $ 4,367,735 $ 4,367,735 Operating expenses 1,508,998 $ 835,380 $ 3,112,094 $ 67,050 5,523,522 CORMA 94,350 94,350 Total Operating Expenditures $ 5,971,083 $ 835,380 $ 3,112,094 $ 0 $ 67,050 $ 9,985,607 Transfers $ 242,500 ($ 202,500) $ 40,000 Advances 0 0 Capital 365,500 $ 1,500 $ 110,125 477,125 Other non-operating 75,000 75,000 Total Non-operating Expenditures $ 683,000 $ 1,500 ($ 202,500) $ 110,125 $ 0 $ 592,125

Excess (deficiency) of revenue over all expenditures

($ 659,024)

($ 108,830)

($ 27,859)

$ 118,860

($ 900)

($ 677,753)

Beginning of Year Fund Balance $ 6,896,282 $ 1,031,880 $ 121,613 $ 1,029,149 $ 224,221 $ 9,303,145

Unappropriated $ 5,142,153 $ 923,050 $ 93,754 $ 1,148,009 $ 223,321 $ 7,530,287 General Fund Reserve 962,500 962,500 CORMA Reserve 17,322 17,322 27TH Payroll Reserve 115,283 115,283

End of Year Fund Balance $ 6,237,258 $ 923,050 $ 93,754 $ 1,148,009 $ 223,321 $ 8,625,392

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Geographical and Historical Background We embrace our humble roots and take pride in maintaining a quaint, homespun downtown that is alive and thriving with excitement and activity. We have preserved the historic village lined with beautiful sidewalks, which are perfectly suited for leisurely strolls to distinctive shops and casual restaurants. We have paired that small-town atmosphere with all the modern-day conveniences and amenities of a prosperous city that offers upscale dining, specialty shops and services, and family-friendly special events. Early in the 1700s, the French set up a system of trading posts, which controlled the fur trade in the region. In 1754, France and Great Britain fought the ‘French and Indian War,’ which resulted in the Treaty, of Paris, where the French ceded control of Ohio to Great Britain. ‘Pontiac’s Rebellion’ in the 1760s posed a challenge to the British military control and along with the colonists’ victory in the American Revolution led to Britain ceding all claims to Ohio in 1783. The United States created the Northwest Territory under the Northwest Ordinance of 1787. Settlement began by the Ohio Company of Associates, the Miami Company and the Connecticut Land Company. Under the Northwest Ordinance, areas of the territory could be defined and admitted as states once their population reached 60,000. On February 19, 1803, President Jefferson signed the act of Congress that approved Ohio’s boundaries and constitution, and became the 17th state. Settlers from Middlebury, Connecticut first arrived here to “Powell” in 1801. They immediately fell in love with the area and named it Middlebury after their old home. However, in 1857, Judge Thomas Powell established the Village’s first post office and the townspeople decided to rename the village in his honor. In 1876, the Powell community was surveyed and platted. In 1947, the Village of Powell was recognized and incorporated as a municipality, with nearly 400 residents calling it home. The Village of Powell’s population remained stable at approximately 400 residents until the early 1980s, when residential development in the northern parts of the Greater Columbus metropolitan area reached Powell. Powell attained city status in 2001, when the 2000 census showed the area had more than 6,000 residents. The U.S. Census Bureau estimates in 2010 the population was 11,500. The City of Powell, encompassing approximately five square miles, is located on rolling highlands between the Scioto and Olentangy River valleys, approximately 18 miles north of downtown Columbus, and the capital of Ohio. The City is located near the intersection of scenic State Route 315 and State Route 750, with State Route 750 bisecting the City.

Same Building built in 1890

Powell

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Community Profile The City’s strategic location in southern Delaware County has promoted its development as a semi-rural, suburban, greenbelt town. Residential development combined with open space preservation and minimized commercial and industrial development, has made Powell one of the premier residential communities within central Ohio. The City of Powell has been listed in Money Magazine and CNN/Money as one of the 2005 “Top 20 Places to Live in the United States” and in The Business Journals as one of the 2011 “Top 5 Midwestern Quality-of-Life Communities.” The City Council adopted, in December 1995, a Comprehensive Plan update aiming to preserve and enhance the character of the City through implementation of six primary goals: establishment of an identify as a rural greenbelt town; redevelopment of the town center; establishment of an access management program; achievement of a balanced land use mix; creation of a small-town economic development program; and provision of limited City services. Limited services include police protection; the construction and maintenance of highways, streets and other related infrastructure; and recreational and cultural activities. Children of Powell residents who enroll in public schools attend the Olentangy Local School District. The District consists of three high schools, five middle schools, 15 elementary schools and a special-needs preschool program. The enrollment totals 15,964 and includes 3,922 in high school, 3,531 in middle school and 8,511 in the elementary schools. The school system has estimated that, by the school year 2019-2020, enrollment will grow to 23,120, which represents a 51.8 percent increase. Based on these growth assumptions, the school district has tentatively projected the following new schools and when they will open: one high school, 2016-2017; one middle school, 2016-2017; and four elementaries, 2013-2014, 2014-2015, 2016-2017 and 2018-2019. Several public and private two-year and four-year colleges and universities are located within commuting distance. These colleges and universities provide a wide range of facilities and opportunities. They include: The Ohio State University, Capital University, Ohio Wesleyan University, Otterbein University, Ohio Dominican College, Franklin University, Columbus State Community College, University of Phoenix and DeVry Institute of Technology. The Delaware Area Career Center offers evening and adult education courses with two different locations, one of which is within eight miles or ten minutes of the City. The City is served by several hospitals within the cities of Columbus, Delaware, Dublin and Westerville, including Riverside Methodist Hospital, The Ohio State University Hospital, Grady Memorial Hospital, Dublin Methodist Hospital and Mount Carmel St. Ann’s Hospital, all of which are within 20 minutes’ or less drive time from the City. Commercial passenger air service is available at Port Columbus International Airport, approximately 30 minutes away, or the Delaware Municipal Airport, approximately 15 minutes away. Public transport is available through the Central Ohio Transportation Authority (COTA), with a park and ride station within a few minutes of the City and Delaware Area Transit Agency (DATA), with both a fixed-route and on- demand request service. The City is also conveniently located near many museums and cultural venues. These venues offer a wide range of facilities, events and entertainment, giving residents access to everything from art, glasswork and historical events to concerts, plays, comedy shows and professional and collegiate sports. Fairly recently, the City built six new recreation parks within the City limits. These parks include a splash pad, a skateboard bowl, assorted playground equipment, an amphitheater and two ponds. A number of recreational areas are located within commuting distance of the City, including the 8,600-acre Alum Creek State Park, the 1,050-acre Highbanks Metro Park and the regional Columbus Zoo/Zoombezi Bay complex consisting of a 20-acre amusement and water park and naturalistic habitats for more than 6,000 animals. The municipal office building is located in the center of the historical downtown and is part of Village Green Park. The municipal offices include a 10,000 square-foot police facility in its train-station-like

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atmosphere. The City utilized an ‘American Recovery and Reinvestment Act’ grant to assist in installing two new solar structures – a park pavilion and carport – in 2012. The sanitation and recycling services are provided by an independent hauler, with the City contracting for its residents. Fire protection services are provided by Liberty Township, a separate government entity that overlaps the City boundaries. Water and sanitary sewer are provided by countywide entities, while electric and gas utility services are provided by for-profit corporations. Government Structure In 1989, the citizens of Powell adopted a City Charter that took effect on February 1, 1990. The City’s Charter, similar to other municipal charters throughout the state, takes advantage of home rule provisions of the Ohio constitution and enables the City to be governed in a professional and efficient manner. The Charter reads, in part, “The municipality of the City of Powell shall have all the powers of local self-government and the benefits of a municipal home rule that may now or hereafter by lawfully possessed or exercised by municipal corporations under the constitution and the laws of the State of Ohio. All such powers shall be exercised in the manner prescribed in this Charter or, to the extent that the manner is not prescribed herein, in such manner as shall be provided by ordinance or resolution of the Council. When not prescribed in this Charter or by ordinance or resolution, then the powers shall be exercised in the manner as may now hereafter be provided by the laws of the State of Ohio.” The Charter vests the legislative power of the City in the City Council and outlines the responsibilities of the City Manager and the administrative departments. It also creates various Boards and Commissions, describes the personnel system for the City and establishes basic provisions regulating the financial aspects of the City. City Council The City Council is nonpartisan and consists of seven (7) members elected to four-year overlapping terms. All of the members of Council are elected at-large and the terms of Council are staggered so they do not expire at the same time. The Council reorganizes every two years and the Mayor is selected from the elected members of Council and appointed by a majority vote of Council to a two-year term. The Mayor is the official head of the City for all ceremonial purposes and serves as the President of Council. The Mayor has no veto power, but has full voting and other privileges of Council membership. The City Council is the legislative and taxing authority for the City, and it has the power to enact ordinances and resolutions; adopt and modify a master plan for the City; authorize and levy taxes; issue bonds; and take other measures necessary to carry out the municipal functions. The City Council also has the power to delegate various municipal duties to the City’s administrative departments, a specific City officer or the City’s boards and commissions. City Administration City Council appoints a City Manager who serves at the pleasure of Council. The City Manager is the Chief Executive Officer of the City and is charged with the responsibility to conserve the peace and enforce all laws, ordinances and terms of the Charter. The City Charter also creates several administrative departments, including a Department of Public Service, a Department of Finance, a Development Department and a Department of Law. The City Council retains the power to create other

Members of City Council Mayor Richard Cline 4th term term expires 12/31/15 Vice Mayor Jim Hrivnak 2nd term term expires 12/31/15 Member Brian Lorenz 1st term term expires 12/31/13 Member Tom Counts 2nd term term expires 12/31/13 Member Sara Marie Brenner 1st term term expires 12/31/13 Member Mike Crites 1st term term expires 12/31/15 Member Jon Bennehof 1st term term expires 12/31/15

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such departments as needed. The management staff (administration) report directly to the City Manager except for the Law Director and the Finance Director, who report to both the City Manager and City Council. The conditions of employment of the City Manager are subject to contract and reviewed on an annual basis. The conditions of employment for the management staff (administration) are subject to the provisions of the general employee personnel rules except for the Law Director, which is under a legal service contract.

City Administration

City Manager Stephen Lutz September 1996* Finance Director Debra K. Miller June 2005 Chief Building Official Doug Wenzel September 1989 City Engineer Robert Rice, Jr. November 1999 City Clerk Sue Ross October 2000 Development Director David Betz March 1992 Parks, Rec. & Public Service Director Jeffrey Snyder March 2000 Police Chief Gary Vest May 1996 *start dates

Demographics and Economics Powell’s population is family oriented and consists primarily of professional workers. The median family income is approximately $130,000 per year and the median single family home value is $330,000. Residents enjoy living in planned neighborhoods that are interconnected and have access to public facilities such as parks and bike paths. The City of Powell is a residential community with only a small portion utilized for commercial or retail activity. Therefore, the City is not reliant on its own commercial base but on the larger, more diversified regional base in Delaware and Franklin counties for its residents’ workplaces. Delaware County’s and Franklin County’s unemployment rates of 5.2 percent and 6.5 percent, respectively, were lower than the state’s average unemployment rate of 7.4 percent or the national average of 8.4 percent in June 2012. This trend has existed over the past 15 years.

13%

25%

29%

26%

7%

Age of Powell Population

60 yrs & older

45 to 59 yrs

20 to 44 yrs

5 to 19 yrs

Under 5 yrs

9%

20%

44%

26%

Educational Attainment Of Powell Residents (age 25 and over)

No High School Disploma

High School Graduate

Some College & Associate's degree

Bachelor's degree

Graduate or professional degree

12%

22%

30%

16%

20%

Income of Powell Households

Less than $49,999

$50,000 to $99,999

$100,000 to $149,999

$150,000 to $199,999

$200,000 or more

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Comparing the typical City of Powell resident to a typical State of Ohio resident: ▪the median age is 37.4 years (State 38.3 years)

▪median household income is $126,510 (State $47,144) ▪median housing value is $331,900 with 95.2% owning (State $134,500 with 69.5% owning)

▪70.5% has a bachelor’s degree or higher (State 23.6%) ▪Mean travel time to work is 24.2 minutes (State 22.6 minutes)

Employer Principle BusinessNumber of Employees %

The Ohio State University Education 26,778 4.10%State of Ohio Government 26,728 4.09%JP Morgan Chase & Co. Finance 18,000 2.76%Ohio Health Health Care 13,217 2.02%Nationwide Mutual Ins. Insurance 11,668 1.79%Columbus Public Schools Education 9,766 1.50%Kroger Co. Grocery 9,766 1.50%City of Columbus Government 8,592 1.32%Nationwide Children's Health Care 7,904 1.21%McDonald's Corp Restaurants 7,622 1.17%Mount Carmel Health Health Care 7,620 1.17%Limited Brands Retail 7,300 1.12%

Franklin County Employment 560,600 Delaware County Employment 92,300

Top Ten Principal Employers in Region

Top Ten Property Tax Payers in Powell

Taxpayer Taxable Assessed Value %

Columbus Southern Power Co. 2,859,150 .58% P&P Real Estate LLC 2,800,010 .57% Kinsale Golf & Fitness Club 1,973,870 .40% LDH 2000 Family Ltd 1,723,860 .35% Golf Village Self Storage Ltd 1,116,300 .23% Triangle Properties 1,085,630 .22% 8761 Moreland LLC 1,019,410 .21% The Kenney Company LLC 879,210 .18% Bob Webb Lakes Edge LLC 855,960 .17% Presidential Pointe LLC 798,000 .16% Total Top Ten Property Tax Payers in Powell 15,111,400 3.07% Total Assessed Valuation in Powell 492,208,017

Assessed Valuation in Powell by Component Unit

Tax Year Residential Farm Industrial Commercial Public Util. All Other Total

2011* 423,655,810 10,930 1,712,410 45,468,280 10,270 47,190,960 470,857,700 *Collected in tax year 2012 Source of Demographic and Economic Information: U.S. Census Delaware County, Ohio Auditor

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Budget Process One of the most important activities undertaken each year by the City is the budget process. The quality of the decisions made in the budget process conveys the City’s long-range plans and policies for current and future services and programs. Definition A good budget process is defined by the Government Finance Officers Association (GFOA) as: “Far more than the preparation of a legal document that appropriates funds for a series of line items. Good budgeting is a broadly defined process that has political, managerial, planning, communication and financial dimensions. A good budget process is characterized by several essential features. A good budget process incorporates a long-term perspective; establishes linkages to broad organizational goals; focuses budget decisions on results and outcomes; involves and promotes effective communication with stakeholders; and provides incentives to government management and employees.” The budget serves as a means to communicate these goals and objectives through the details of this budget document. Traditional items such as balancing revenues and expenditures one year at a time through detailing the costs of City services and programs and the revenues that support these activities are also supplied in this budget document. Mission of the Budget Process The budget document serves as the guide to the various departments in implementing their goals and objectives. Communication and Involvement It is important that the budget process communicates with and involves the “stakeholders” of the City. Who are the “stakeholders” of Powell? They are the citizens, elected officials, staff, management, businesses and all other parties interested in the City. The budget process should involve and promote effective communication with these stakeholders by identifying stakeholder issues and concerns; obtaining stakeholder support for the budget process with different opportunities to get involved or express opinions; achieving stakeholder knowledge and understanding of the goals and resource allocation; and reporting to stakeholders on services and resource utilization. The budget process is a year-round activity because regular reporting is necessary to provide accountability, understanding and confidence in the City. The City provides different types of reporting activities to facilitate this process. These reports include but aren’t limited to the City’s annual report; quarterly newsletters; monthly department reports; budget document; and audited comprehensive annual financial report available both in paper format and electronically on the website. Social media activities allow for comments, public notices and in-person contact beyond the traditional forms of communication. Principal Steps of the Budget Process The principal steps of the budget process reflect that all stakeholders are involved in the development of the City’s budget because it conveys the long-range plans and policies for the current and future services and programs.

1. Review – to adjust services and service levels to needs and preferences; improve performance by better understanding what is expected; and to adjust long-term strategies to provide for fiscally sustainable future.

2. Develop – to understand priorities in planning, budgeting and managing services; to establish long-term strategies to provide for a fiscally sustainable future; measure performance to perception; differentiate among expectations; ensure capital investment decisions are informed; and provide information to public.

3. Budget – to understand priorities in planning, budgeting and managing services; understanding the financial constraints the City has currently and in the future;

4. Evaluate – all stakeholders are involved in reviewing the performance of programs, functions and financial planning; and provide information to make evaluations.

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Specific Steps of Budget Generic

Step Occurrence Citizens

Elected Officials

Staff Management Businesses Other*

Strategic Planning Review & Evaluate

Bi-annually √ √ √ √ √ √

Survey Review & Evaluate

Bi-annually √

Reporting Develop & Evaluate

Various intervals √ √ √ √ √ √

Focus Groups or Task Forces

Review & Evaluate

As needed

Budget Calendar Budget Annually √ √ √ √

Capital Improvements Review,

Develop & Evaluate

Annually √ √ √ √ √ √

Expenditure Calculations Budget Annually √ √ √

Revenue Calculations Budget Annually √ √ √

Discuss Calculations Budget Annually √ √

Finance Committee Develop & Budget


Public Hearings Review & Evaluate


City Council Approval Budget Annually √

*Other includes: Council Committees, Advisory Boards, Delaware County Commissions, Delaware County Auditor, State of Ohio and miscellaneous companies for estimations

2013 Budget Calendar

Date Budget Step

January 30, 2012 Bi-annual Strategic Planning Meeting with City Council

February – June, 2012 Multiple committee meetings to work on current and future capital improvements

June 12, 2012 Budget Calendar is reviewed and adopted by Finance Committee

June 19, 2012 Tax Budget Resolution scheduled for approval by City Council

July 21, 2012 Finance distributes budget worksheets with historical and current information

July 21 – August 11, 2012 Finance works on revenue projections

August 11, 2012 Departments turn in budget worksheets to Finance Department

August 12 – September 8, 2012 Finance Department compiles and reviews requests

September 5, 2012 Millage Resolution scheduled for approval by City Council

September 11 – 29, 2012 City Manager and Finance Director meet with Dept. Heads to review budget

October 6, 2012 Fee Schedule changes due to City Clerk and Finance Department

October 13, 2012 Finance Department completes draft budget document

October 24, 2012 Finance Committee meeting to review draft of budget ---- 1 of 2 meetings

November 2, 2012 First Reading of 2013 Fee Schedule by City Council

November 8, 2012 Finance Committee meeting to review draft of budget ---- 2 of 2 meetings

November 15, 2012 Second Reading of 2013 Fee Schedule by City Council

2013 Budget – First Reading by City Council

December 6, 2012 2013 Budget – Second Reading by City Council

December 31, 2012 Finance sends 2013 Budget to County Tax Commission with year-end numbers

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Reviewing and Developing the Budget Officially, the next year’s budget starts with the adoption of the budget calendar in June. However, the budget process is a year-round activity so on any day the City can find itself reviewing the current budget while developing a future budget.

The City has three legally required elements of a budget. First, Finance completes and submits the tax budget report to City Council for its approval. After City Council approves the tax budget, it is sent to the Delaware County Budget Commission (Budget Commission). Sending to the Budget Commission starts the process to set up funding from property taxes. The Budget Commission will set the millage requirements for the following year based on passed legislation and ballot issues for the general fund and voted debt obligations. No change can be requested at this level to add millage for additional taxes; this requires a ballot question and vote. The second required element is City Council approving the millage requirements set forth by the Budget Commission before September 30th. The last requirement is sending the approved budget ordinance along with the estimated year-end numbers to the Budget Commission before December 31st.

The internal process utilized by the City to compile the budget is detailed by the budget calendar. Each department head is requested to review his or her goals (needs) and complete the budget worksheets to start the budget process. Before receiving the budget worksheets, the department head has participated in strategic planning; attended committee meetings to review and adjust needs, services and long-term strategies; researched costs and reviewed applicable financial reports.

Finance works on personnel and benefit costs along with estimating revenue streams during the time the department heads are working on operating and capital expenditures. Throughout the year, Finance has been monitoring the local economy, the investment market, federal and state legislation; contract negotiation; and other factors that affect the collection of revenue and personnel costs. The City Manager and Finance Director belong to several organizations that assist the City in keeping abreast of these changes.

The City Manager and Finance Director meet with department heads to review the expenditure and revenue projections. Department Heads are asked to justify their needs compared to the priorities and financial constraints of the City. This process allows the City Manager and Finance Director to review total needs to the revenue projections to make sure there is adequate funding. The preliminary budget is then presented to the Finance Committee for a detailed review and additional input. The Finance Committee is composed of council members and members of the public. Once the budget has passed through the Finance Committee, it goes to City Council for adoption.

Adopting and Revising the Budget City Council holds a public hearing during its first reading of the budget. The City Manager and Finance Director present the budget, detailing the changes in service levels; staffing; new or additional funding requests; capital equipment and improvements; and revenue projections. The proposed budget is available before the meeting in paper form and on the city’s Web site. The budget is officially adopted at the first meeting in December unless significant changes were requested during the first meeting, in which case the budget is officially adopted at the second meeting in December. The fiscal year for the City of Powell is the calendar year (January 1 through December 31) so the budget is effective on January 1. The budget ordinance that is presented to City Council is presented in the budgetary level of control format (fund, department and category). The budget book is presented on a fund, department, category and object level format to assist the staff and Council members in their ongoing review and evaluation of the City. The budget can be amended (or revised) as needed during the year by two methods. The City Manager can move funds within the object level format. An example is moving funding from lab test fees to gasoline for the Police Department. City Council must approve all other changes to the budget through either an appropriation amendment ordinance or transfer appropriation amendment ordinance. Unless stipulated as an emergency measure, the amendment requires reading at two (2) meetings and takes effect immediately after passage.

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An example of an appropriation amendment is adding funding to operating expenses for Park Department utilities. An example of a transfer appropriation amendment is moving funding from salaries to operating expenses to pay for temporary assistance through an agency. Evaluate All stakeholders are involved in evaluating the performance of programs, functions and financial planning as the stakeholders receive their various forms of communication reports from the staff, and public perception and expectations are reformed. The budget process will begin again. Relationship between Budgets and Financial Reports It is important to note there are several differences in how a budget is reported and how a financial statement will report the same event. An understanding of the generally accepted accounting principles (GAAP) is important to explain the major differences between the basis of accounting used in the budget document and the basis of accounting used in the financial reports and statements. Likewise, it is important to understand the various uses of these reports to explain which document is appropriate for a particular use. The City’s budget is a ‘working’ or ‘part of daily operation’ document; it does not present the various funds by major or non-major funds, as the financial statements do. Basis of Accounting The budget basis of accounting or budgetary basis refers to the type of accounting used to estimate financing resources (revenues) and financing uses (expenditures or expenses) in the budget. The four different bases of accounting that can be used are cash basis, accrual basis, modified accrual basis and modified cash basis.

► Cash basis indicates transactions are recognized only when cash is received (increased) or disbursed (decreased).

► Accrual basis indicates revenues are recognized when they are earned (whether or not the cash has been received) and expenditures are recognized when goods and services are received (whether or not cash has been disbursed).

► Modified accrual basis modifies the accrual basis by recognizing expenditures when goods and services are received except for long-term expenditures, and used cash basis revenue except for material and/or available revenues that are accrued to reflect items levied and earned.

► Modified cash basis modifies the cash basis by recognizing expenditures when goods and services are committed (encumbered/encumbrance).

Examples: 1. Capital assets are not included in the modified accrual, modified cash or cash basis of

accounting. Capital assets reflect the value of vehicles, infrastructure, buildings and other equipment that has already been purchased.

2. Property taxes that have been levied and earned but not received are not included in modified cash or cash basis of accounting.

3. Commitment to purchase a vehicle that needs to be “created” is not included in the cash basis of accounting.

State law establishes the budget basis of accounting for all entities in Ohio; therefore, the City utilizes a modified cash basis for its budgetary basis of accounting. Revenues are recognized when the cash is received while expenditures include cash payments for goods and services, as well as encumbrances. An encumbrance is a commitment to purchase goods and services, and includes one or more years of payments depending on the relationship between the services rendered and the stream of payments. Fund Accounting The financial activity of the City is undertaken in accounting entities called funds. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, fund balance, revenues, expenditures and other financing sources and uses.

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The general fund is the City’s primary operating fund. It accounts for all the financial activity of the general government, except for those required to be accounted in another fund. Other fund types are special revenue, capital project, debt service and agency funds. Special revenue funds are used to account for revenues derived from specific taxes, grants or other restricted revenue sources. The use and limitation of the special revenue funds are specified by City ordinance or federal or state statutes. Capital project funds are used to account for the acquisition or construction of major capital investments. The debt service fund is used to account for the accumulation of resources to pay the general obligation long-term debt principal, interest and related costs. Agency funds are used to account for revenues received that belong to parties other than the City. All funds are budgeted and included in the City’s budget document. The general, special revenue, debt service and capital project funds are appropriated through the annual budget ordinance. Agency funds are not required to be appropriated. All funds are reported in the City’s annual financial report. However, many of the funds are consolidated due to Major, Nonmajor and Agency fund reporting or change in fund structure. Fund structure changes include combining all debt services funds into one fund for financial reporting; combining the Municipal Motor Vehicle License Tax Fund with Street Construction and Maintenance Fund; and combining the Special Project Fund and CORMA Fund with the General Fund because of similar fund balance restrictions. The major funds of the City include the General Fund, Street Construction and Maintenance Fund and Debt Service Fund. In 2011, the ARRA Grant was also a major fund due to the size of the grant. The agency funds of the City are the same in both the budget and the financial reports. Nonmajor Funds account for all other funds not listed in the Major or Agency funds. Financial Reporting The financial records are maintained throughout the year on the budgetary basis and all changes to prepare the financial records for other bases of accounting are done independent of the financial records system. The City utilizes modified cash basis for its monthly financial status reports, called ‘Finance Director Reports’ and distributed to City Council and the public on the city’s Web site. The City utilizes accrual, modified accrual and modified cash basis for its annual comprehensive financial report. Items called revenues and expenditures under the budgetary basis of accounting may be reclassified from revenue or expenditure items to “other financing sources” or “other financing uses” under generally accepted accounting principles. Organizations that are separate entities, called component units, from the City may be incorporated into the financial report. The Powell Community Improvement Corporation (Powell CIC) is a separate legal entity, but for financial reporting purposes is a component unit of the City. Its budget is included in the budget document but not in the totals for the City. The City complies with state law for external reporting purposes and prepares its annual financial reports based on GAAP prescribed by the Government Accounting Standards Board (GASB). There are three varieties of schedules in the financial statements and each variety utilizes a different basis of accounting. The Budget and Actual Schedules use the modified cash basis of accounting. The Statement of Net Assets and Statement of Activities use the accrual basis of accounting while the Balance Sheet and the Statement of Revenue, Expenditures and Changes in Fund Balance use the modified accrual basis of accounting. The City produces a Comprehensive Annual Financial Report (CAFR) in conformance with the guidelines prescribed by the Government Finance Officers Association (GFOA). Each year the City receives a financial audit from an independent auditor and the audited version of the CAFR is made available to the public on both the Ohio Auditor of State’s and the City’s Web sites.

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Strategic Planning and Goals Long-term Planning A comprehensive plan project was conducted in 1995 to provide a 20-year plan for the City. The process included three phases; Phase I created study teams and identified the community’s overall character; Phase II mapped natural, cultural and visual elements of the community through the creations of a composite plan that identified specific zones; and Phase III documented the phases and prepared a plan to incorporate the recommendations. The comprehensive plan process included four public workshops designed to receive public involvements, solicit opinions and actual experiences of the residents, and provide information and ideas considered crucial to the planning.

To assist readers in linking City Council and department goals to the vision and strategy, the City has used the color scheme which is listed in the following chart.

Color Block

Vision or Fundamental Strategies

Greenbelt Identity of Rural Greenbelt Town Downtown Revitalization of Downtown

Access Access Management around City Land Use Balance Land Use

Development Economic Development Programs City Service Provide limited City Services

Long-term financial planning is a process that combines financial forecasting with strategizing. The City incorporates a five-year financial forecast into the budget document for all funds, which is utilized in the yearly budget process. The Finance Committee is currently reviewing the documentation that is available on the financial policy strategies that are in place in the City. Some of the documentation added recently included formalizing a ‘Post-Issuance Compliance Policy’ and a ‘Debt Management Policy,’ and updating the portfolio diversification measurements of the ‘Investment Policy.’

Mission

Vision

Strategy

CouncilGoals

Department Goals

/Objectives

Mission: To serve the Powell community by providing high-quality, cost-effective services to meet existing and future needs consistent with the policies of the City of Powell City Council. Vision: The comprehensive plan generates the vision of the City. It provides the City with a clear state of purpose and direction in which to incorporate the fundamental community goals, with a vision for future growth and development.

1. Achieve the Identity of a Rural Greenbelt 2. Redevelop the Town Center 3. Institute an Access Management Program 4. Achieve Balance in Land Use Mix 5. Shape a Small Town Economic Development

Program 6. Provide limited City Services

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Strategy

Greenbelt A. Obtain and preserve wooded lots, ravines, farmsteads and open space as permanent

boundaries. B. Obtain and preserve landmark sites at entries to the city. Seek sites with barns, stone walls and

other historical agricultural “artifacts.” C. Preserve and create fence lines to highlight city roads and neighborhoods. D. Obtain scenic easements to control natural areas and roadway access to developable sites.

Downtown A. Restore historic buildings for new uses. B. Seek new office and business development in scale with historic buildings. C. Implement new streetscape plan. D. Seek new town center housing development at historic old village lot densities. E. Relocate municipal offices to the downtown and preserve the opportunity for a future commuter

rail transit stop. F. Provide a village green.

Access A. Maintain a roadway network of low speed two-lane roads. B. Limit the scale of development and control access to maintain high capacities at low speed. C. Plan new roadways to shift demand for through-town travel to a north and south pattern.

C1. Work to shift traffic generated by nonresidential development to the west and future Sawmill Parkway. C2. Work to shift the residential traffic of City residents to the scenic roadways. C3. Reserve parkways for in-city neighborhood access.

D. Provide and improve at-grade rail crossings. E. Integrate community gateway parks, historic landmark sites and similar civic design elements with

primary City roadways to maintain low speeds and to establish the greenbelt town identity on through streets.

F. Achieve internal street connections within and between neighborhoods to facilitate “in-city travel” for City residents. Discourage cul-de-sac street plans.

G. Implement a bikepath (walkway) plan connecting neighborhoods and parks to the downtown, creating options to vehicular travel for residents within the city.

Land Use A. Seek to decrease the proportion of land in the City that could be developed for non-residential

uses. A1. Encourage developers to “build-out” sites zoned for non-residential uses with project types that generate lower levels of traffic generation. A2. Support petitions for annexation of residential lands to the north and south, which are located on the valley wall.

B. Encourage developments that mix various land uses. C. Provide new development controls to limit the size of non-residential projects to a city scale.

Discourage developments that require regional markets.

Development A. Encourage the development of home-occupations in Powell. B. Facilitate marketing assistance to developers to attract specialty businesses to Powell that

support home occupations or complement the lifestyle of City residents.

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C. Work to retain existing businesses and assist their expansion and/or relocation needs in conformance with this plan.

D. Target small, “upscale” companies seeking quiet, scenic, “out-of-the-way” office locations and strategic sites in Powell, which could attract them to the community.

E. Target small entrepreneurial businesses.

City Services A. Limit services to the present mix, but work to improve delivery. B. Be strategic in planning future community facilities.

B1. Acquire park land, for example, that can accommodate a location for economic development return adequate to support acquisition. B2. Support self-financing facilities sponsored by community groups. B3. Seek viable uses and sources of community support for historic barns or similar landmarks that may be acquired for community identity purposes. An art league or historic group may form, for example, to “adopt” a project.

C. Structure a scenic easement acquisition program that provides documentation and review supportive of donors receiving tax credits.

D. Continue to assist developers in their efforts to plan developments to reserve resources and/or provide components of this plan as part of their projects.

Strategic Planning and Council Goals The City Council has a strategic planning or goal-setting meeting after the election of new Council members every two years. The Council establishes its plans or goals, which are used to determine what areas of the fundamental strategies (or community goals) will receive special emphasis above and beyond the everyday goals in the next Council term. The everyday goals are goals that are needed to keep the City up-to-date and that work on the long-term strategies of the City. Examples of the three types of goals are:

Special emphasis goal from City Council in 2010 was to work on identifying public parking in the Downtown.

Everyday goal (up-to-date) is to work on reflectivity of traffic signs based on changing Federal Highway Administration and Ohio Department of Transportation regulations on new uniform control devices.

Everyday goal (long-term) is a streetscape plan for Downtown and integrating civic design elements.

Separate capital planning is critical to essential public services and community development. The City has several types of capital planning tools that are detailed in the capital summary section of this budget document. These capital planning tools assist the City in tracking and evaluating the condition of the City’s buildings, infrastructure, technology and major equipment. The City also has a capital plan for both infrastructure and equipment, described in detail in the capital summary section of this budget. Department Level Goals and Objectives The goals for the departments are listed in the department budget sections. The goals are established by the Department Head along with his or her oversight committee or board. These goals address the everyday goals that need to be accomplished, along with the goals that City Council has set. To assist readers in linking the departmental goals back to strategies and Council goals, the City has used the color scheme indicated previously in this document. Performance Measurements and/or Operating Indicators The budget document lists some of the various performance measurements and/or operating indicators that each department gathers.

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City of Powell’s Organizational Chart

City Council and Residents

City Manager

Finance Director

Law Director

City Engineer

Development Director

Chief Building Official

Public Information

Officer

City Clerk

Parks, Recreation &

Public Service Director

Police Chief Deputy Chief

Parks, Rec. & Pub. Serv. Assistant Director

Public Service Superintendent

Secretary/Receptionist

Building Inspector

Permit Technician

Sergeant (3)

Detectives and Patrol Officers

(14)

Police Clerks (2)

Assistant City Engineer

Staff Engineer

Development Planner

PT. Zoning Inspector

Parks & Recreation Seasonal

Public Service Laborers (6)

Assistant Finance Director

Finance Specialist

PT Building Department Coordinator

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Overview The intent of the ‘Overview’ section is to assist readers in understanding major budgetary items and trends. You will find consolidated summaries of budgetary funds that each illustrates different information about the funds; fund balance definitions, trends and reserve information; financial indicators; revenue descriptions, trends and statistical information; expenditure descriptions, trends and statistical information; department descriptions; and fund descriptions and structure. Funds and Departments The financial activity of the City is undertaken in accounting entities called funds. The operations of each fund are accounted for with a separate set of self-balancing accounts. General Fund The general fund is the City’s primary operating fund. It accounts for the majority of all the financial activity of the City including the following departments: police, parks maintenance, development, building, engineering, public service, administration, council, public information, finance, lands and buildings, information technology and other charges. The City also has “sub-funds” of the General Fund called Central Ohio Risk Management Association (CORMA) and 27th Payroll Reserve. The General Fund is fund number 100, CORMA is fund number 105 and 27th Payroll Reserve is fund number 110.

Special Revenue Funds

Fund No.

Fund Name Description

210 Municipal Motor Vehicle License Fund

Repair and maintenance of City streets where funding is received from a dedicated local fee.

211 Street Maintenance & Repair Fund

Repair and maintenance of City streets where funding is received from dedicated state fees.

212 COPPS Fast Fund Grant funding from Department of Justice program for hiring police officers. (inactive)

221 State Highway Improvement Fund

Repair and maintenance of State Highway where funding is received from dedicated state fees.

231 Old Fire Station Building Fund Basic maintenance of pre-remodeled building where funding is received from rental income. (inactive)

232 Historical Downtown Powell Fund

Temporary funding of HDP before incorporated into separate entity. (inactive)

241 Park Development Fund Development of parks through designated developer fees.

251 FEMA Grant Fund Reimbursement for periods of designated emergency. (inactive)

252 ARRA Grant Fund Grant funding from federal stimulus money for energy efficiency projects.

261 CJIS Consortium Project Fund Grant funding from Office of Criminal Justice program for shared data communication system. (inactive)

262 Tobacco Use Prevention Grant Fund

Grant funding from Ohio Tobacco Use Prevention Foundation for programs related to smoking prevention. (inactive)

263 Justice Assistance Grant Fund

Grant funding from Office of Criminal Justice program for forensic computer equipment. (inactive)

264 ODNR Grant Fund Grant funding from Ohio Department of Natural Resources “step outside” program for youth fishing. (inactive)

265 Law Enforcement Assistance Fund

Law enforcement training where funding is reimbursed from State of Ohio.

271 Law Enforcement Fund Law enforcement purchases where funding is from seizure of tangible property and related funds.

281 D.U.I. Fund Detection and prevention of driving while impaired expenditures where funding is from court fees.

290 Special Projects Fund Contribution from a developer for Council projects.

292 Powell Festival Fund Festival expenditures where funding is from annual donations.

294 Safety Town Fund Safety town expenditures where funding is from donations. (inactive)

295 Parks and Recreation Programs Fund

Recreational activities and classes where funding is fee-based.

296 Veteran’s Memorial Fund Maintenance and adding bricks to memorial where funding is from donations and brick sales.

297 Special Events Fund Certain events funded by donations.

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Debt Service Funds

Fund No. Fund Name Description 311 1989 Land Acquisition/Construction Bond Payment of principal and interest on specific debt (inactive)

312 1991 Road Construction & Repair Bond Payment of principal and interest on specific debt (inactive)

313 1995 Road Construction & Repair Bond Payment of principal and interest on specific debt (inactive)

314 1999 Land Acquisition/Construction Bond Payment of principal and interest on specific debt (inactive)

315 Current refunding of Series 1997 & 1999 Payment of principal and interest on specific debt

316 1999 Village Green/Construction Bond Payment of principal and interest on specific debt (inactive)

317 Liberty Community Infrastructure Financing Authority Bonds (LCIFA)

Payment of principal and interest on specific debt

318 2002 Voted Park Improvement Bond Payment of principal and interest on specific debt

319 Police Facility Bond Payment of principal and interest on specific debt

320 Murphy Parkway (projected) Payment of principal and interest on specific debt

321 Powell Community Infrastructure Financing Authority Bonds (PCIFA)

Payment of principal and interest on specific debt

Capital Project Funds

Fund No. Fund Name Description

451 Downtown TIF Public Improvements Fund Capital improvements in designated section of downtown funded by tax increment financing.

452 Downtown TIF Housing Renovations Fund Capital improvements in designated section of downtown funded by tax increment financing.

491 Capital Projects Fund Construction and major repairs of city properties funded by transfers from general fund.

492 Village Development Fund Construction and major repairs of city properties funded by specific developer fees.

493 Murphy Parkway Construction Fund Construction of parkway funded by developer fees.

494 Parks & Recreation Capital Project Construction Fund

Capital improvements in various public parks funded by voted bond levy.(inactive)

495 Police Facility Construction Fund Construction of new police facility funded by unvoted debt issue. (inactive)

496 Olentangy/Liberty Intersection Fund Improvements for intersection funded by developer fees.

Agency Funds

Fund No. Fund Name Description

910 Unclaimed Funds Fund Stale dated checks for payee for five years.

911 Flexible Benefits Plan Fund Employee deductions for miscellaneous medical, dental and/or childcare tax-deductible expenses.

991 Board of Building Standard State of Ohio required fee on all commercial building projects.

992 Engineering Inspections Fund Developers pay for the inspections of infrastructure improvements.

993 Plumbing Inspection Fund Delaware General Health District required fee on all plumbing inspections.

994 Escrowed Deposits Fund Security deposits on usage of public property.

996 Fingerprint Processing Fund Ohio Bureau of Criminal Investigation required fee on fingerprinting.

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Departments

Department Name Description

Administration Provides overall direction and administration of policies and program; coordinates activities of all departments.

Building Reviews all applications and plans; issues permits and inspects all new construction and remodeling.

Council/Clerk Activities of the governing body and maintaining of City records.

Development Reviews all development applications and plans; zoning inspections; economic and community development activities.

Engineering Reviews and approves engineering plans; inspection services; and prepares/administer City’s capital improvement projects.

Finance Responsible for accounting and financial reporting of all City operations; employee benefit and human resource activities.

Information Technology Costs to provide computer technology and support for all departments.

Lands and Buildings Maintenance and operation of City-owned buildings and land areas.

Other Charges Legal expenses, health department, transfers, advances and contingencies.

Parks Maintenance Repair and maintenance of parks, splash pad and other related infrastructure.

Parks & Recreation Programming Creates, sponsors and oversees recreational activities for the community.

Police Public safety and citizen police academy.

Public Information Prepares public communications, marketing materials and coordinates special events with local organizations.

Public Service Maintenance of street surfaces, curbs, sidewalks; and ice/snow removal from streets; street lights, signs and markings.

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Comprehensive Listing of Funds and Fund Structure

General Fund Departments: Administration, Building, City Council/(&City Clerk), Development, Engineering, Finance, Information Technology, Lands & Buildings, Other Charges, Parks Maintenance, Police, Public Information and Public Service.

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Fund Balance What is a fund balance? Governments organize their accounting system on a “fund” basis or segregate their financial resources and uses by activity. Governments do this because they must show that they used their financial resources for specific and restricted purposes. An example is the Street Maintenance and Repair Fund. The revenue (or financial resources) is generated from vehicle registrations and gasoline sales. However, this revenue can be spent only on street-related expenditures (restricted purpose). Again, what is a fund balance? Simply, it is the difference between revenues and expenditures reported in a particular fund. A fund balance can have five separate categories based on the extent to which the City is bound to honor constraints: nonspendable fund balance, restricted fund balance, committed fund balance, assigned fund balance and unassigned fund balance. The determination of an appropriate fund balance is a critical part of the financial planning and budgeting processes, but its dependent on the ‘Fund Balance Policy’ of the City. The policy formalizes the framework and plan that defines the five categories. The Government Finance Officers Association has stated that “it is essential that governments maintain adequate levels of fund balance to mitigate current and future risks and to ensure stable tax rates.” Credit agencies, such as Moody’s and Standard & Poor’s, monitor levels of fund balances to make their evaluation of credit-worthiness.

Non-spendable Fund Balance includes amounts that cannot be spent because they are (a) not in a spendable form or (b) legally or contractually required to be maintained intact.

Restricted Fund Balance includes amounts that are restricted to specific purposes when constraints are placed on the use of the resources by being either (a) externally imposed by creditors, grantors, contributors, or laws or regulations of other governments; or (b) imposed by law through constitutional provisions or enabling legislation.

Committed Fund Balance includes amounts that can only be used only for specific purposes pursuant to constraints imposed by either (a) formal action of the City Council by ordinance or resolution; or (b) contractual obligations to that extent the existing resources have been specifically committed.

Assigned Fund Balance includes amounts constrained by the City’s intent to be used for specific purposes, but are neither restricted nor committed.

Unassigned Fund Balance is the residual classification for the general fund. These amounts represent the fund balance that has not been assigned to other funds and that has not been restricted, committed, or assigned to specific purposes within the general fund. The general fund is the only fund that can report an unassigned positive fund balance. The City has a guideline to monitor the level of unrestricted fund balance that will assist in liquidity and allow the City to work on long-term planning.

Contingencies The City utilizes three different types of contingency funding to assist with liquidity, unpredictability of revenues, unanticipated or rising costs that are immediate or over a short-period of time. The first level of contingency funding is as an expenditure line item. The City budgets, in ‘Other Charges’, an amount for the City Manager to distribute for contingencies. The City also budgets, in ‘Other Charges’, an amount for City Council to distribute for contingencies. The second level of contingency funding is the General Fund Reserve, which is where the City is building an account to have funds available in case of loss of revenue stream, unforeseen hazards (disasters) and/or emergencies. The goal for the ‘General Fund’ Reserve is 15 – 20% of the General Fund personnel and operating expenditures. This is calculated and monitored on the General Fund Expenditures Summary chart each year. The Finance Committee currently has decided to keep the ‘General Fund’ Reserve in the 17.5% range. At the third level, the City maintains a level of fund balance to allow for difference in timing of receiving revenues or maturing investments (liquidity).

Page 31

General Fund Reserve Range

Actual 2009

Actual 2010

Actual 2011

Estimated 2012

Proposed 2013

Projected 2014

Projected 2015

Projected 2016

Percentage 15.9% 15.9% 17.9% 17.8% 16.6% 16.1% 16.6% 16.5%

Understanding why the fund balances are changing year-to-year is an important part of the budgeting process. The City has illustrated on the Summary of Fund Balance chart the percentage change anticipated for fund balances for this fiscal year by fund type.

General Fund – the fund balance is projected to decrease as the City Council has chosen to utilize a portion of the fund balance to pay for the 2006 General Obligation Bond for the Police Facility. However, based on prior years, it is expected that in future years that one-time revenues or higher collections will pay for some if not all of the debt payment.

Special Revenue – overall the fund balances are projected to decrease based on limited growth capabilities of the revenue and projected rising costs. The one area of concern is the Street Maintenance Fund and City Council is aware and working to find other funding sources in order to maintain its street infrastructure.

Debt Service – the fund balances are projected to remain fairly constant as only sufficient funds necessary to pay debt service are requested from the various revenue sources.

Capital Projects – the fund balances are projected to increase until construction dates are scheduled for many of the potential projects.

Agency – the fund balances are projected to decrease based on decline in usage and change in City procedures for several of the agency funds.

Reserve – the fund balances are projected to decrease as the City will utilize the 27th Payroll Reserve in 2014 when it has a 27th paycycle.

-

1,000,000

2,000,000

3,000,000

4,000,000

5,000,000

6,000,000

7,000,000

2009 2010 2011 2012 2013 2014 2015 2016

Summary of Fund Balances

General Special Revenue Debt Service Capital Projects Agency Reserves

Page 32

2014

Beginning Increases/ Beginning Increases/ Beginning Increases/ Beginning

FUND Fund Balance (Decreases) Fund Balance (Decreases) Fund Balance (Decreases) Fund Balance

General

General 5,282,276 (323,549) 4,958,727 900,156 5,858,883 (716,729) 5,142,154

% Change -6.13% 18.15% -12.23%

27th Payroll Reserve 41,981 17,814 59,795 27,433 87,228 28,055 115,283

CORMA Reserve 20,061 (18,058) 2,003 10,669 12,672 4,650 17,322

General Reserve 850,000 80,000 930,000 7,500 937,500 25,000 962,500

% Change 8.74% 4.60% 5.56%

Special Revenue Funds

Municipal Motor License Tax 14,821 1,470 16,291 (4,000) 12,291 (2,500) 9,791

Street Maintenance & Repair 654,983 (57,556) 597,427 (35,797) 561,630 (116,200) 445,430

State Highway Improvement 114,370 33,386 147,756 34,500 182,256 300 182,556

Park Development 114,687 12,672 127,359 (59,500) 67,859 6,000 73,859

FEMA Grants 0 0 0 0 0 0 0

ARRA Grant 6,937 646,036 652,972 (374,462) 278,510 0 278,510

Law Enforcement Assistance 2,510 (2,000) 510 0 510 0 510

Law Enforcement 23,575 38,262 61,836 (51,832) 10,004 4,000 14,004

DUI 7,710 170 7,880 210 8,090 0 8,090

Special Projects 163,880 (61,286) 102,594 0 102,594 0 102,594

Board of Pharmacy 3,111 720 3,831 250 4,081 300 4,381

Powell Festival 6,998 (2,500) 4,498 (2,998) 1,500 0 1,500

Parks Programs Fund 50,553 (2,956) 47,597 89,000 136,597 (35,155) 101,442

Veteran's Memorial 1,739 263 2,002 (50) 1,952 0 1,952

Special Events 0 2,565 2,565 0 2,565 0 2,565

Special Revenue Totals 1,165,875 609,244 1,775,119 (404,680) 1,370,439 (143,255) 1,227,184

% Change 52.26% -22.80% -10.45%

Debt Service 86,065 23,963 110,028 11,585 121,613 (27,859) 93,754

% Change 27.84% 10.53% -22.91%

Capital Project Funds

Downtown TIF Public Improvements 309,647 195,632 505,279 134,088 639,367 138,750 778,117

Downtown TIF Housing Improvemts 5,128 1,976 7,104 2,293 9,398 2,110 11,508

Capital Improvement 255,900 (41,979) 213,921 (28,500) 185,421 (25,000) 160,421

Village Development 26,976 29,281 56,257 (49,857) 6,400 3,000 9,400

Murphy Parkway Construction 96,963 0 96,963 0 96,963 0 96,963Olentangy/Liberty Intersection 26,600 0 26,600 0 26,600 0 26,600

Capital Project Totals 721,214 252,628 906,125 151,896 964,149 151,896 1,083,009

% Change 35.03% 16.76% 15.75%

Agency Funds

Unclaimed Funds 363 634 996 (574) 422 0 422

Flexible Benefit Plan 1,396 (450) 946 (900) 46 0 46

Board of Building Standards 271 349 620 100 720 100 820

Engineering Inspections 271,022 (5,371) 265,651 (44,907) 220,744 0 220,744

Plumbing Inspections 403 235 638 100 738 0 738

Escrowed Deposits 10,000 (8,050) 1,950 (600) 1,350 (1,000) 350

Fingerprint Processing 0 0 0 200 200 0 200

Agency Totals 283,454 (12,653) 270,802 (46,781) 224,021 (900) 223,121

% Change -4.46% -17.28% -0.40%

Total 8,450,925$ 561,672$ 9,012,597$ 563,907$ 9,576,504$ (712,178)$ 8,864,325$

Summary of Fund Balance DifferencesFor Prior Year, Current Year and Budget Year

2011 2012 2013

Page 33

2011 2012 2013 2011 2012 2013Source General General General Reserves* Reserves* Reserves*

Beginning Fund Balance 5,282,276$ 4,958,726$ 5,858,882$ 912,042$ 991,798$ 1,037,400$

Revenues:Property Tax-Real Estate 527,680$ 528,000$ 530,774$ -$ -$ -$ Income Tax 4,462,379$ 4,472,049$ 4,586,791$ -$ -$ -$ Development Related 398,724$ 348,384$ 335,600$ -$ -$ -$ Interest 62,221$ 67,500$ 100,000$ -$ -$ -$ Other Revenues 1,079,290$ 579,723$ 441,894$ -$ -$ -$ Subtotal Revenues 6,530,294$ 5,995,657$ 5,995,059$ -$ -$ -$

Expenditures:Personnel 4,026,708$ 4,040,858$ 4,367,735$ -$ -$ -$ Operating expenses 1,156,215$ 1,234,493$ 1,508,998$ -$ -$ -$ Capital 296,262$ 352,393$ 365,500$ -$ -$ -$ CORMA 117,106$ 69,331$ 94,350$ -$ -$ -$ Subtotal Expenditures 5,596,291$ 5,697,075$ 6,336,583$ -$ -$ -$

Other Financing Souces/Uses:Sources/(Uses) (1,257,553)$ 601,575$ (375,205)$ 79,756$ 45,602$ 57,705$

Excess (deficiency) of revenueoverall expenditures (323,550)$ 900,156$ (716,729)$ 79,756$ 45,602$ 57,705$

Ending Fund Balance 4,958,726$ 5,858,882$ 5,142,153$ 991,798$ 1,037,400$ 1,095,105$

*Includes General Fund Reserve, CORMA Reserve and 27th Payday Reserve

2011 2012 2013 2011 2012 2013

SourceSpecial

RevenueSpecial

RevenueSpecial

Revenue Debt Service Debt Service Debt ServiceBeginning Fund Balance 1,165,875$ 1,775,119$ 1,031,880$ 86,065$ 110,028$ 121,613$

Revenues:Property Tax-Real Estate 1,128,000$ 388,000$ 388,000$ Income TaxDevelopment RelatedInterest 7,650$ 7,650$ 7,650$ Other Revenues 1,610,495$ 1,589,448$ 688,475$ 10,827,097$ 12,123,265$ 2,493,235$ Subtotal Revenues 1,618,145$ 1,597,098$ 696,125$ 11,955,097$ 12,511,265$ 2,881,235$

Expenditures:PersonnelOperating expenses 1,058,901$ 2,392,836$ 889,380$ 12,133,634$ 12,702,180$ 3,112,094$ CapitalCORMASubtotal Expenditures 1,058,901$ 2,392,836$ 889,380$ 12,133,634$ 12,702,180$ 3,112,094$

Other Financing Souces/Uses:Sources/(Uses) 50,000$ 52,500$ 50,000$ 202,500$ 202,500$ 203,000$

Excess (deficiency) of revenueoverall expenditures 609,244$ (743,239)$ (143,255)$ 23,963$ 11,585$ (27,859)$

Ending Fund Balance 1,775,119$ 1,031,880$ 888,625$ 110,028$ 121,613$ 93,754$

Consolidated Summary of All Budgetary FundsFor Prior Year, Current Year and Budget Year

Page 34

2011 2012 2013 2011 2012 2013

SourceCapital

ProjectsCapital

ProjectsCapital

Projects Agency Agency AgencyBeginning Fund Balance 721,214$ 906,125$ 964,149$ 283,454$ 270,802$ 224,221$

Revenues:Property Tax-Real Estate 200,813$ 233,681$ 225,985$ Income TaxDevelopment Related 29,281$ 6,800$ 3,000$ InterestOther Revenues -$ -$ -$ 40,286$ 72,238$ 66,150$ Subtotal Revenues 230,094$ 240,481$ 228,985$ 40,286$ 72,238$ 66,150$

Expenditures:PersonnelOperating expenses 52,939$ 118,819$ 67,050$ Capital 145,184$ 182,457$ 55,125$ CORMASubtotal Expenditures 145,184$ 182,457$ 55,125$ 52,939$ 118,819$ 67,050$

Other Financing Souces/Uses:Sources/(Uses) 100,000$ -$ -$ -$ -$ -$

Excess (deficiency) of revenueoverall expenditures 184,911$ 58,024$ 173,860$ (12,653)$ (46,581)$ (900)$

Ending Fund Balance 906,125$ 964,149$ 1,138,009$ 270,802$ 224,221$ 223,321$

Consolidated Summary of All Budgetary FundsFor Prior Year, Current Year and Budget Year

Page 35

2011 2011Fund Actual Actual Ending

Balance Revenue Expenditures BalanceGeneral

General 5,282,276$ 6,638,108$ (6,961,657)$ 4,958,727$ General Fund Reserve 850,000$ 80,000$ -$ 930,000$ 27th Pay Reserve 41,981$ 17,814$ -$ 59,795$ CORMA Reserve 20,061$ 99,048$ (117,106)$ 2,003$

Special Revenue FundsMunicipal Motor License Tax 14,821$ 51,470$ (50,000)$ 16,291$ Street Maintenance & Repair 654,983$ 524,346$ (581,902)$ 597,427$ State Highway Improvement 114,370$ 39,020$ (5,634)$ 147,756$ Park Development 114,687$ 14,550$ (1,878)$ 127,359$ FEMA Grants -$ -$ -$ -$ ARRA Grant 6,937$ 852,000$ (205,964)$ 652,972$ Law Enforcement Assistance 2,510$ -$ (2,000)$ 510$ Law Enforcement 23,575$ 38,262$ -$ 61,836$ DUI 7,710$ 170$ -$ 7,880$ Special Projects 163,880$ -$ (61,286)$ 102,594$ Board of Pharmacy 3,111$ 720$ -$ 3,831$ Powell Festival 6,998$ 1,000$ (3,500)$ 4,498$ Parks Programs Fund 50,553$ 136,309$ (139,265)$ 47,597$ Veteran's Memorial 1,739$ 300$ (37)$ 2,002$ Special Events -$ 10,000$ (7,435)$ 2,565$

Special Revenue Totals 1,165,875$ 1,668,145$ (1,058,901)$ 1,775,119$

Debt Service 86,065$ 12,157,597$ (12,133,634)$ 110,028$

Capital Project FundsDowntown TIF Public Improvements 309,647$ 198,805$ (3,173)$ 505,279$ Downtown TIF Housing Improvemts 5,128$ 2,008$ (32)$ 7,104$ Capital Improvement 255,900$ 100,000$ (141,979)$ 213,921$ Village Development 26,976$ 29,281$ -$ 56,257$ Murphy Parkway Construction 96,963$ -$ -$ 96,963$ Olentangy/Liberty Intersection 26,600$ -$ -$ 26,600$

Capital Project Totals 721,214$ 330,094$ (145,184)$ 906,125$

Summary of All Budgetary FundsFor Prior Year, Current Year and Budget Year

Fund

Agency FundsUnclaimed Funds 363$ 877$ (243)$ 996$ Flexible Benefit Plan 1,396$ 6,075$ (6,525)$ 946$ Board of Building Standards 271$ 5,886$ (5,537)$ 620$ Engineering Inspections 271,022$ 12,758$ (18,129)$ 265,651$ Plumbing Inspections 403$ 10,850$ (10,615)$ 638$ Escrowed Deposits 10,000$ 3,840$ (11,890)$ 1,950$

Agency Totals 283,454$ 40,286$ (52,939)$ 270,802$

Total 8,408,945$ 21,013,279$ (20,469,421)$ 8,952,803$

Page 36

2012 2012Fund Estimated Estimated Ending

Balance Revenue Expenditures Balance General


Special Revenue FundsMunicipal Motor License Tax 16,291$ 48,403$ (55,000)$ 9,694$ Street Maintenance & Repair 597,427$ 533,921$ (562,847)$ 568,501$ State Highway Improvement 147,756$ 39,241$ (2,086)$ 184,910$ Park Development 127,359$ 100$ (56,520)$ 70,939$ ODNR Grants -$ 24,216$ (24,216)$ -$ ARRA Grant 652,972$ 821,861$ (1,474,833)$ -$ Law Enforcement Assistance 510$ -$ (510)$ -$ Law Enforcement 61,836$ 2,720$ (53,548)$ 11,009$ DUI 7,880$ 345$ -$ 8,225$ Special Projects 102,594$ -$ -$ 102,594$ Board of Pharmacy 3,831$ 75$ -$ 3,906$ Powell Festival 4,498$ 500$ (3,498)$ 1,500$ Parks Programs Fund 47,597$ 158,264$ (148,868)$ 56,993$ Veteran's Memorial 2,002$ 10,752$ (175)$ 12,579$ Special Events 2,565$ 9,200$ (10,734)$ 1,030$

Special Revenue Totals 1,775,119$ 1,649,598$ (2,392,836)$ 1,031,880$

Debt Service 110,028$ 12,713,765$ (12,702,180)$ 121,613$

Capital Project FundsDowntown TIF Public Improvements 505,279$ 231,338$ (32,250)$ 704,367$ Downtown TIF Housing Improvemts 7,104$ 2,343$ (50)$ 9,398$ Capital Improvement 213,921$ -$ (28,500)$ 185,421$ Village Development 56,257$ 6,800$ (56,657)$ 6,400$ Murphy Parkway Construction 96,963$ -$ -$ 96,963$ Olentangy/Liberty Intersection 26,600$ -$ -$ 26,600$

Capital Project Totals 906,125$ 240,481$ (117,457)$ 1,029,149$

Fund


Agency FundsUnclaimed Funds 996$ -$ (574)$ 422$ Flexible Benefit Plan 946$ 5,000$ (5,900)$ 46$ Board of Building Standards 620$ 5,100$ (5,000)$ 720$ Engineering Inspections 265,651$ 38,938$ (83,845)$ 220,744$ Plumbing Inspections 638$ 6,900$ (6,800)$ 738$ Escrowed Deposits 1,950$ 3,300$ (3,900)$ 1,350$ Fingerprint Processing -$ 13,000$ (12,800)$ 200$

Agency Totals 270,802$ 72,238$ (118,819)$ 224,221$

Total 8,952,803$ 21,649,564$ (21,386,449)$ 9,215,917$

Page 37

2013 2013Fund Estimated Estimated Ending

Balance Revenue Expenditures Balance General


Special Revenue FundsMunicipal Motor License Tax 12,291$ 50,000$ (52,500)$ 9,791$ Street Maintenance & Repair 561,630$ 518,800$ (635,000)$ 445,430$ State Highway Improvement 182,256$ 37,300$ (37,000)$ 182,556$ Park Development 67,859$ 7,500$ (1,500)$ 73,859$ ODNR Grants -$ -$ -$ -$ ARRA Grant 278,510$ -$ -$ 278,510$ Law Enforcement Assistance 510$ -$ -$ 510$ Law Enforcement 10,004$ 4,000$ -$ 14,004$ DUI 8,090$ -$ -$ 8,090$ Special Projects 102,594$ -$ -$ 102,594$ Board of Pharmacy 4,081$ 300$ -$ 4,381$ Powell Festival 1,500$ -$ -$ 1,500$ Parks Programs Fund 136,597$ 117,725$ (152,880)$ 101,442$ Veteran's Memorial 1,952$ 500$ (500)$ 1,952$ Special Events 2,565$ 10,000$ (10,000)$ 2,565$

Special Revenue Totals 1,370,439$ 746,125$ (889,380)$ 1,227,184$

Debt Service 121,613$ 3,084,235$ (3,112,094)$ 93,754$

Capital Project FundsDowntown TIF Public Improvements 639,367$ 223,750$ (85,000)$ 778,117$ Downtown TIF Housing Improvemts 9,398$ 2,235$ (125)$ 11,508$ Capital Improvement 185,421$ -$ (25,000)$ 160,421$ Village Development 6,400$ 3,000$ -$ 9,400$ Murphy Parkway Construction 96,963$ -$ -$ 96,963$ Olentangy/Liberty Intersection 26,600$ -$ -$ 26,600$

Capital Project Totals 964,149$ 228,985$ (110,125)$ 1,083,009$


Fund

Agency FundsUnclaimed Funds 422$ 50$ (50)$ 422$ Flexible Benefit Plan 46$ 4,500$ (4,500)$ 46$ Board of Building Standards 720$ 4,600$ (4,500)$ 820$ Engineering Inspections 220,744$ 25,000$ (25,000)$ 220,744$ Plumbing Inspections 738$ 7,500$ (7,500)$ 738$ Escrowed Deposits 1,350$ 4,500$ (5,500)$ 350$ Fingerprint Processing 200$ 20,000$ (20,000)$ 200$

Agency Totals 224,221$ 66,150$ (67,050)$ 223,321$

Total 9,489,476$ 10,219,554$ (10,959,787)$ 8,749,242$

Page 38

Revenue Descriptions The City is dependent on the resources that generate revenue to provide the different services that our residents receive. This dependency is the limiting factor in determining what services can be provided to our residents. These services range from the basic services of public safety and road maintenance to services enhancing the quality of life such as parks and community events. Our resources are affected by a number of factors, including city, state and federal laws; rates; demographics; and local and regional economic conditions. The following section provides a description of the majority of the revenue sources, including how they are generated and their relationship to the overall budget. Income Tax Description: The City of Powell has a municipal income tax rate of .75% or (3/4th of 1%). The municipal income tax applies to residents’ earned income, including net profits of local businesses. Residents who work in communities other than Powell are given credit (up to a maximum of .25%) for taxes paid to the communities in which they work. The majority of the City’s residents work outside the city limits of Powell. The City receives municipal income taxes in three ways: withholdings remitted by employers; filings by individual residents of the City; and the net profits of businesses located in or doing business in the City. The City has mandatory filing requirements for all residents and the filing deadline is April 15th. The City must go to the voters to change the structure of the income tax rate and credits. Changing the income tax rate structure has been a discussion item at Finance Committee and City Council meetings for several years. In 2010, City Council agreed that an income tax rate re-structure was needed and the change would dedicate funds for capital improvements, however, the ballot issue did not pass. The Finance Committee has taken time to learn why the issue was not supported and future plans to change the income tax rate structure and other revenue streams will incorporate this research. Relationship to Budget: The income tax is the largest source of revenue for the City for all budgetary (and appropriated) funds. It is deposited entirely into the General Fund. Statistical Information: The City uses two methods to approach estimating its income tax collections. The first is based on historical trends of the three categories of collecting income taxes. The second is based on historical trends of income tax collection as a whole. The City then averages the two methods to determine its estimated revenue for the budget year. The City utilizes knowledge of the local economy along with historical trends to analyze and determine the projected income for future years beyond the budget year.

$0 $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000

2009

2010

2011

2012

2013

2014

2015

2016

Collection

Yea

r

Income Tax Revenue Projections

Page 39

Real Estate or Property Tax Description: The real estate tax is a tax levied on all property in the city limits of Powell. The City had a fast-growing base in the 1990’s and 2000’s due to the number of new housing and commercial developments. The City will continue to experience increases in its real estate tax revenue due to new development; however, not at the rate it experienced during its growth period as it gets closer to build-out. The City also experienced appraisal growth because every six years the County Auditor reappraises all the county’s property with a small update in year three. The City has a fixed general fund real estate tax millage of 1.20 and a dedicated general obligation bond retirement fund millage of 2.52 that fluctuates based on the current principal and interest due. No changes can be made to the general fund millage rate without a vote of the residents. The residents would also need to vote for any new dedicated debt millage. There are no plans, at this time, to request additional general operating funding through the real estate tax millage. However, the Finance Committee and City Council are considering, in the future, going to the voters to replace an expiring dedicated millage for additional capital improvements. Tax-Increment Financing (TIF) is financing secured by the incremental increase in tax revenues, resulting from the redevelopment of an area. The City has two TIF areas, one called the Downtown TIF, which encompasses approximately 300 acres; and the other called the Sawmill Parkway Commercial TIF, which encompasses approximately 210 acres. The net assessed valuation of the year of inception is the baseline for the TIFs. The baseline for the Downtown TIF is 2005 and the Sawmill Parkway Commercial TIF is 2011. The City anticipates setting up the Sawmill TIF in 2013 or 2014. Relationship to Budget: The real estate tax makes up a significant portion of the City’s revenue for all budgetary (and appropriated) funds. It is usually one of the City’s top five revenue sources. The dedicated real estate tax is restricted to pay only debt service on a particular debt obligation, and therefore the dedicated real estate tax is deposited into the appropriate debt service fund. The general fund real estate is deposited into the general fund and the TIF real estate is deposited into the TIF funds. Statistical Information: The City receives estimates from the Delaware County Auditor’s office for the real estate taxes. However, since the estimates are received after the budget is put together; the City has to project what those estimates will be. In 2011 for 2012 collections, the City received its every-six-year appraisal change in net assessed valuation. Therefore, the real estate tax will remain semi-flat except for individual appraisal changes and delinquency collections until its third-year adjustment in 2014 for 2015 collections.

$0 $500,000 $1,000,000 $1,500,000 $2,000,000

2009

2010

2011

2012

2013

2014

2015

2016

Collection

Yea

r

Real Estate Tax Projections*

General Debt TIF

*Please note that only the Downtown TIF is reflected under the projections. The Sawmill Parkway TIF has not completed its process through the various state agencies. The County Auditor’s office will then begin the assessed valuation process to allow the capturing of the valuation information that will enable projections.

Page 40

Gasoline Tax and Motor Vehicle License Fees Description: The gas tax is distributed to the City from the State of Ohio based on the number of vehicles registered in the City compared to the total number of vehicles registered in the State. State law has levied $0.26 per gallon, with about 12% of total gas tax collections allocated to the cities. The City receives its allocated share on a monthly basis. The motor vehicle license fees are distributed to the City from the State of Ohio on a different basis. For each passenger vehicle registered in the City, the State levies a fee of $20.00, of which $6.80 is returned to the City and the remainder is kept by the State. Delaware County and the City have levied an additional $20.00. Of this, the City receives $15.00 and the County receives $5.00. The fees for other types of vehicles vary based on weight and type, but the same allocation methods are used. The State of Ohio restricts how the money from these two revenues may be spent, and the City has no ability to change the rate or allocation formula for these fees and tax; only the State may do that. The City has not heard of any plans from the State of Ohio to make changes either to the rate or allocation formula. Relationship to Budget: The gasoline tax and motor vehicle license fees make up a significant portion usually in the top five of the City’s sources of revenues for all budgetary (and appropriated) funds. The gasoline and motor vehicle license fees are deposited in three different special revenue accounts: Street Maintenance and Repair Fund, Municipal Motor Vehicle License Tax Fund and State Highway Improvement Fund. Statistical Information: The City receives reports from the State that monitors the registration of vehicles. These reports give the City the trend analysis that it needs to project these revenue sources.

9,500

10,000

10,500

11,000

11,500

12,000

2009 2010 2011 2012 2013 2014 2015 2016

Vol

ume

of

Reg

istr

atio

ns

Year

Vehicle Registration Projection

$0 $100,000 $200,000 $300,000 $400,000 $500,000 $600,000

2009

2010

2011

2012

2013

2014

2015

2016

Collection

Yea

r

Gasoline, Permissive & Motor Vehicle License Fee Projections

Gasoline MV License Permissive MV License

Page 41

Community Development Charges Description: Liberty Community Infrastructure Financing Authority (LCIFA) assets (consisting of various road and infrastructure improvements) were acquired. As part of the agreement, the LCIFA is required to collect, and remit to the City, the Community Development Charges for payment on the annual principal and interest costs for the City’s outstanding general obligation bonds. Currently, the LCIFA accounts for three outstanding debts. First, the 2002 debt that was refinanced in 2011; second, the 2008 debt that started out as a one-year note that was rolled until sufficient funds were available to pay both principal and interest; and third, the 2012 debt that held was by the developer. Powell Community Infrastructure Financing Authority (PCIFA) assets (consisting of various road and infrastructure improvements) were acquired. As part of the agreement, the PCIFA is required to collect, and remit to the City, the Community Development Charges for payment on the annual principal and interest costs for the City’s outstanding general obligation bonds. Currently, the PCIFA accounts for the outstanding debt. The debt was financed in 2012 for debt that had been held by the developer. The LCIFA is charging the maximum amount allowable (10.25 mills) to pay for the outstanding principal and interest costs. The mills cannot be reduced unless sufficient money is being collected to pay for all the outstanding principal and interest. The only ways to increase this revenue source are increased property values or developing remaining parcels. The PCIFA is charging the maximum amount allowable (10.25 mills) to pay for the outstanding principal and interest costs. The mills cannot be reduced unless sufficient money is collected to pay for all the outstanding principal and interest. The only ways to increase this revenue source are increased property values or having the last parcel developed. The LCIFA is a separate governmental entity and has its own financial statements. The PCIFA is also a separate governmental entity and has its own financial statements. A copy of those statements can be found on the Ohio’s Auditor of State’s Web site, www.auditor.state.oh.us. Relationship to Budget: The community development charges make up a significant portion of the City’s sources of revenues for all budgetary (and appropriated) funds, and usually are among the City’s top five revenue sources. The debt associated with this charge is in a separate debt service fund called LCIFA Debt Service Fund or PCIFA Debt Service Fund. Statistical Information: The charges are calculated by the Delaware County Auditor based on the annual millage adopted by the LCIFA and PCIFA. Budget estimations are based on the actual principal and interest needed to fund the debt service. Development Related Revenue The City has three departments (Building, Engineering and Development) that work with developers, contractors and residents to inspect, review, plan and enforce zoning regulations. These services have a fee that is assessed based on the work being requested. The City publishes a schedule that lists the fee associated with each type of service. The City reviews the rates charged for development-related fees annually, and while minor increases in fees may occur, a large number of permits is no longer anticipated since the majority of the City is built out. The schedule is reviewed to make sure that allowed costs are being recovered.

Page 42

The following categories are listed as development-related revenues:

Zoning Permits Residential Building Permits Additional Building Permits

Commercial Building Permits Alarm Registrations Sidewalk – Final Inspection Fees

Contractor Registration Fees Engineering Plan Review Fees Plumbing Inspections

Storm Water Operations Plan Fees Zoning Plan, Filing & Review Fees Commercial Building Permits/ Township

Exempt Plumbing Permits Plan Review Fees

Relationship to Budget: The development-related revenue makes up a significant portion of the City’s sources of revenue for all budgetary (and appropriated) funds. It is usually one of the City’s top five revenue sources. The majority of all development-related revenue is deposited into the General Fund, with some types being deposited into special revenue or capital projects dependent on the type of development. Statistical Information: The Development Director, City Engineer and Chief Building Official assist the Finance Director in projecting the development-related revenue by utilizing the development assumptions worksheet. Other Revenue The City of Powell has many other revenue sources that, in some years, are significant to the yearly budget. Some of the other revenue sources are:

Local Government Fund – The Local Government Fund (LGF) is the State of Ohio’s general purpose revenue-sharing program for local governments, including counties, cities, villages, park districts and libraries. The LGF has two components: (1) distribution to the county where each county has a formula for distribution; and (2) distribution straight to the municipalities. The LGF has a long, complicated history that has finally come to conclusion. In 2011, the State of Ohio passed legislation to reduce the funding to the LGF over their next biannual budget by 50%. The legislation has expressed that the funding source will be reduced to zero in its next budget cycle. The LGF is deposited into the General Fund for general operating purposes, so the City is anticipating a complete loss of funding by the end of 2014.

Interest Earnings – Interest earnings are a function of cash management. The City takes available cash and invests it at the current market rate. The City invests its monies according to its Investment Policy, which is based on policy examples from the GFOA. A summary of the investment policy is included in the Appendix of this document. Interest income is deposited into several different funds and is allocated based on the percent amount it had deposited on the last day of the month. Funds that receive an allocation are the General Fund, Street Maintenance-related funds and capital project funds funded by general obligation debt. The City continues to have sufficient funds to invest. However, the return for investing is at an extreme low. The City projects having funds to invest, but only with a slow growth in the market on investment rates.

Inheritance (Estate) Tax – The estate tax percentage charged increases as the size of the estate increases. The minimum taxable estate is $338,333 at a 5% rate. The rate increases to 7% for estates valued in excess of $500,000. The City receives 80% of the total collected and the remainder goes to the State of Ohio. Because of the volatility of this revenue, the City usually budgets only $35,000 and the rest is utilized for one-time projects when the revenue is received. The State of Ohio passed legislation to eliminate the tax beginning in January 1, 2013. The City deposits these funds in the General Fund.

Grants – The City sometimes is a recipient of federal, state or other types of grants. These revenues are segregated to a separate Special Revenue fund that is applicable to the grant. Grants are applied for but not reflected in the budget until the grant acceptance is received.

Page 43

The City has numerous small revenue sources that assist in stabilizing the revenue sources of the City. Some of these small revenue sources include:

Parks and Recreation Programs – creative programs that residents and non-residents may attend for a fee. These program fees are deposited into the Special Revenue Fund – Parks and Recreation Program Fund. Currently, the number of programs offered by the City is at its maximum due to space limitations. The rates charged are reviewed annually as fees are based on costs associated with the program and only minor increases are anticipated since no additional programs can be offered.

Police Fines – fines assessed by the court and by the City for noncompliance of laws. These fines are deposited into the General Fund if assessed by the City or Special Revenue funds if assessed by the court. The majority of the rates are set by the State of Ohio and only the State can change the rate. At this time, no rate changes are anticipated for police fines, nor is it anticipated that the volume of fines will change.

Fingerprinting – costs assessed by the City to process fingerprints for residents and non-residents for purposes other than police activities. These fines are deposited into the General Fund and an Agency fund. The majority of the rate is assessed by the Federal Bureau of Investigation or the State of Ohio. However, costs related to the City for processing the fingerprinting are included. Therefore, the City reviews the rates annually to make sure costs are being recovered. While minor increases in the rates are anticipated, the volume should remain fairly constant.

Franchise Fees – the City receives cable and other utility franchise fees for the use of City-owned right of way. The State of Ohio administers these fees and has standardized the fees. Therefore, the State controls the rates for the franchise fees. These fees are deposited in the General Fund and the City does not anticipate any volume change.

- 100,000 200,000 300,000 400,000 500,000 600,000 700,000 800,000 900,000

2009

2010

2011

2012

2013

2014

2015

2016

Collection

Yea

rOther Revenue Projections

Grant Estate Interest LGF

Page 44

Relationship to Overall Budget The City has a wide range of revenue sources, with the majority of the revenue being deposited into the General Fund for general operations. The following charts show how the revenue is allocated to different fund types with and without debt refinancing, and how the various sources of revenue compare to each other for the overall budget.

32%

8%

15%

43%

2% 0%

Estimated Fund Type Revenuefor 2011

General FundSpecial Revenue FundsDebt Service Funds (Normal)Debt Service Funds (Refinancing)Capital Project FundsAgency

58%15%

24%

3% 0%

Estimated Fund Type Revenue for 2011 Without Refinancing

General FundSpecial RevenueDebt ServiceCapital ProjectsAgency

39%

16%5%

11%

4%

7%

2%16%

2011 Revenue Sources - Where the City Gets Its Money

Income Tax Real Estate Tax

Gasoline Tax & Motor License Fees Community Development Charges

Development Related Fees Significant Other Revenue Sources

Transfer from Other Funds All Other

Page 45

Statistical InformationThe City utilizes a variety of methods to estimate and project future revenues. The following charts assist the City in analyzing the trends,reviewing assumptions that are made and projecting our revenues.

Trend Analysis and Assumptions for Income TaxThe City of Powell continues to look for the "best" method of budgeting its income taxes since the majority is based on its residents' incomeinstead of business income. It has tried various methods over the years, including looking at averages, subdivision collections, buildingapplications and annexations. Currently, the City is utilizing a combination of (a) category type of collection so the percentage changesare reflective of the method of collection; and (b) total collections by a five-year average.

The City then uses information about collection, unemployment rates, building permits and other economic factors to determine whichpercentages to use for projecting future revenue. The following highlights the percentage they have chosen to utilize in projections.

3 year 3 year 3 yearAvg Avg Avg

Year Withholding % % Individual % % Net Profits % % Totals1998 477,027 954,316 65,136 1,496,479 1999 534,868 12.1% 1,146,583 20.1% 119,644 83.7% 1,801,095 2000 662,961 23.9% 1,328,672 15.9% 59,697 -50.1% 2,051,330 2001 681,049 2.7% 12.9% 1,476,055 11.1% 15.7% 76,026 27.4% 20.3% 2,233,130 2002 739,567 8.6% 11.8% 1,642,261 11.3% 12.7% 135,072 77.7% 18.3% 2,516,900 2003 838,370 13.4% 8.2% 1,634,050 -0.5% 7.3% 182,105 34.8% 46.6% 2,654,525 2004 859,794 2.6% 8.2% 1,670,349 2.2% 4.3% 212,291 16.6% 43.0% 2,742,434 2005 938,613 9.2% 8.4% 1,931,808 15.7% 5.8% 244,241 15.1% 22.1% 3,114,662 2006 1,024,848 9.2% 7.0% 2,345,698 21.4% 13.1% 263,559 7.9% 13.2% 3,634,105 2007 1,076,455 5.0% 7.8% 2,420,306 3.2% 13.4% 102,336 -61.2% -12.7% 3,599,097 2008 1,193,869 10.9% 8.4% 2,595,907 7.3% 10.6% 170,553 66.7% 4.5% 3,960,329 2009 1,252,602 4.9% 7.0% 2,528,860 -2.6% 2.6% 216,233 26.8% 10.8% 3,997,695 2010 1,280,117 2.2% 6.0% 2,327,950 -7.9% -1.1% 73,575 -66.0% 9.2% 3,681,642 2011 1,354,054 5.8% 4.3% 2,929,395 25.8% 5.1% 144,600 96.5% 19.1% 4,428,049 2012 1,446,233 6.8% 4.9% 2,808,716 -4.1% 4.6% 217,100 50.1% 26.9% 4,472,049 2013 1,509,041 4.3% 2,853,445 1.6% 224,305 3.3% 4,586,791 2014 1,541,543 2.2% 2,983,239 4.5% 226,795 1.1% 4,751,577 2015 1,622,788 5.3% 3,068,417 2.9% 231,784 2.2% 4,922,989 2016 1,622,788 0.0% 3,068,417 0.0% 231,784 0.0% 4,922,989

Collection by Category Type

5 year Based on collection category andAvg five-year average, the following is

Year Totals % % being used for budget purposes:1998 1,496,479 1999 1,801,095 20.4% 2013 4,586,791$ 2000 2,051,330 13.9% 2014 4,751,577$ 2001 2,233,130 8.9% 2015 4,922,989$ 2002 2,516,900 12.7% 2016 4,922,989$ 2003 2,654,525 5.5% 12.3%2004 2,742,434 3.3% 8.8%2005 3,114,662 13.6% 8.8%2006 3,634,105 16.7% 10.3%2007 3,599,097 -1.0% 7.6%2008 3,960,329 10.0% 8.5%2009 3,997,695 0.9% 8.1%2010 3,681,642 -7.9% 3.8%2011 4,428,049 20.3% 4.5%2012 4,472,049 1.0% 4.9%2013 4,586,791 2.6% 3.4%2014 4,751,577 3.6% 3.9%2015 4,922,989 3.6% 6.2%2016 4,922,989 0.0% 2.2%

By Total Collections Income Tax

0.00% 0.50% 1.00% 1.50% 2.00% 2.50%

Powell

Delaware

Bexley

Dublin

Hilliard

New Albany

Upper Arlington

Westerville

Worthington

Grandview Heights

Columbus

0.75%

1.55%

2.00%

2.00%

2.00%

2.00%

2.00%

2.00%

2.50%

2.50%

2.50%

Tax Rate

Comparison Trend of Municipal Income Tax Rates

Page 46

Trend Analysis and Assumptions (con't)

EstimatedYear Population2003 81792004 90562005 101572006 118002007 122922008 125002009 120002010 115002011 11153

‐20.0%

‐10.0%

0.0%

10.0%

20.0%

30.0%

40.0%

50.0%

2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016

Per

cen

tag

e C

han

ge

in C

oll

ecti

on

Percentage Change in Category and Total Collection - Income Tax

Withholding

Net Profits

Individual

Totals

$1,000,000

$1,500,000

$2,000,000

$2,500,000

$3,000,000

Category Type Collection - Income Tax

4 000

6,000

8,000

10,000

12,000

14,000

Changes in Population

2012 120112013 121002014 122502015 125002016 12600

DelawareFrState of Ohi U.S.2003 3.6% # 6.1% #2004 4.0% # 6.1% #2005 3.8% # 5.9% #2006 3.4% # 5.6% #2007 4.2% # 5.5% #2008 5.1% # 7.7% #2009 7.2% # 10.8% #2010 6.4% # 9.6% #2011 6.6% # 9.0% #2012 5.9% # 8.6% #2013 5.2% # 8.0% #2014 4.5% # 7.7% #2015 4.0% # 6.1% #2016 3.9% # 5.7% #

$0

$500,000

2012

Withholding Individual Net Profits

0

2,000

4,000

2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016

Delaware County 3.6% 4.0% 3.8% 3.4% 4.2% 5.1% 7.2% 6.4% 6.6% 5.9% 5.2% 4.5% 4.0% 3.9%

Franklin County 5.3% 5.5% 5.2% 4.7% 4.7% 5.5% 9.2% 7.6% 8.2% 7.4% 6.9% 6.1% 5.5% 5.2%

State of Ohio 6.1% 6.1% 5.9% 5.6% 5.5% 7.7% 10.8% 9.6% 9.0% 8.6% 8.0% 7.7% 6.1% 5.7%

U.S. 6.0% 5.5% 4.9% 4.5% 4.5% 7.1% 9.7% 9.4% 9.1% 8.2% 7.4% 6.7% 5.5% 5.1%

0.0%

2.0%

4.0%

6.0%

8.0%

10.0%

12.0%

Per

cen

tag

e

Comparison Trend of Unemployment Rates

Page 47

Trend Analysis and Assumptions for Real Estate (or Property) TaxThe Delaware County Auditor's office is responsible of the actual appraisals for the City's real estate. Delaware County had its tri-annualreappraisal process in late 2010 and throughout 2011. The results of the reappraisal process are reflected in the 2011 net assessed property values for collection in 2012. Because of the housing glut and downturn in the economy, many areas saw drastric reduction intheir values however, the City saw a net decrease of only around 4%. Because the net assessed valuation for the next year is not available when the City prepares its budget, the City estimates the property taxes and then adjusts to the actual projection by theDelaware County Auditor in January of each year.

The City then uses information about collection, unemployment rates, building permits and other economic factors to determine whichpercentages to use for projecting future revenue. The following highlights the percentage they have chosen to utilize in projections.

Levy General Fund Debt Fund(s) Total Tax General Fund Debt Fund(s)Year Millage Levy Levy Year Levy Tax Levy Tax Levy2006 3.76 31.9% 68.1% 2006 1,652,734 527,468 1,125,266 2007 3.59 33.4% 66.6% 2007 1,709,090 571,284 1,137,806 2008 3.71 32.3% 67.7% 2008 1,711,411 553,556 1,157,855 2009 3.80 31.6% 68.4% 2009 1,824,195 576,062 1,248,133 2010 3.72 32.3% 67.7% 2010 1,858,206 599,421 1,258,785 2011 3.78 31.7% 68.3% 2011 1,895,000 601,587 1,293,413 2012 3.78 31.7% 68.3% 2012 1,895,000 601,587 1,293,413 2013 3.78 31.7% 68.3% 2013 1,900,000 603,175 1,296,825 2014 3.78 31.7% 68.3% 2014 1,900,000 603,175 1,296,825 2015 3.78 31.7% 68.3% 2015 1,900,000 603,175 1,296,825 2016 3.78 31.7% 68.3% 2016 1,900,000 603,175 1,296,825

New Albany

Westerville

Dublin

Worthington

Hilliard

Upper Arlington

Bexley

Grandview …

Comparison Trend Analysis for Property Taxes Millage

City's current net assessed valuation is: 474,960,040$

Tax Total Assessed Rate ofYear Valuation Increase

2003 $296,414,499 11%2004 $331,560,147 11.86%2005 $419,120,987 26.41%2006 $455,030,230 8.57%2007 $476,716,040 4.77%2008 $488,670,280 2.51%2009 $485,481,250 -0.65%2010 $493,774,510 1.71%

2011 (est) $478,961,275 -3.00%2012 (est) $489,019,461 2.10%2013 (est) $504,668,084 3.20%2014 (est) $518,294,123 2.70%2015 (est) $542,653,946 4.70%2016 (est) 555000000 2.28%

0 20 40 60 80 100 120 140

Powell

Delaware

Columbus

New Albany

Library County Township School Vocational City

$0

$100

$200

$300

$400

$500

$600

2003 2004 2005 2006 2007 2008 2009 2010 2011 (est)

2012 (est)

2013 (est)

2014 (est)

2015 (est)

2016 (est)

Millions

Total Assessed Valuation

Page 48


General Fund Delinquent 3 yr Debt Fund(s) Delinquent 3 yr All TaxesYear Collection % Avg Collection % Avg Collection

2006 441,776 16.2% 1,012,401 10.0% 1,454,177 2007 477,229 16.5% 1,018,083 10.5% 1,495,312 2008 504,634 8.8% 13.8% 1,005,063 13.2% 11.2% 1,509,697 2009 495,403 14.0% 13.1% 1,036,697 16.9% 13.6% 1,532,100 2010 513,622 14.3% 12.4% 1,138,700 9.5% 13.2% 1,652,322 2011 527,679 12.3% 13.5% 1,108,126 14.3% 13.6% 1,635,805 2012 528,000 12.2% 12.9% 1,135,475 12.2% 12.0% 1,663,475 2013 530,774 12.0% 12.2% 1,128,000 13.0% 13.2% 1,658,774 2014 542,256 10.1% 11.4% 388,000 70.1% 31.8% 930,256 2015 542,462 10.1% 10.7% 388,000 70.1% 51.1% 930,462 2016 545,000 9.6% 9.9% 388,000 70.1% 70.1% 933,000

Based on property reappraisals and delinquency rates thefollowing is being used for budget purposes:

General Fund Debt Service Fund(s)2013 530,774$ 2013 1,128,000$ 2014 542,256$ 2014 388,000$ 2015 542,462$ 2015 388,000$ 2016 545,000$ 2016 388,000$

Average home value in the City is approximately $300,000; how the property taxes are allocated:

City of Powell 357.42$ Delaware County 709.78$ Olentangy School District 4,931.70$ Liberty Township 544.38$ All other 315.11$

6,858.39$

Property Tax

Collection of Tax Levy

How a 'Dollar' of property tax is allocated in the City of Powell

City of Powell, 0.05

Delaware County, 0.10

Olentangy Schools, 0.72

Liberty Township, 0.08

All Other, 0.05

Page 49


Tax-Increment Financing (TIF) is financing secured by the incremental increase in property tax revenues resulting from the redevelopmentof an area. The Delaware County Auditor's office follows the same process it does for general fund property tax calculation. Because thenet assessed valuation for the next year is not available when the City prepares its budget, the City estimates the property taxes and thenadjusts to the actual projection by the Delaware County Auditor in January of each year.

Downtown TIF net assessed valuation is: 11,562,600$ Sawmill Parkway TIF valulation is not available because the TIF has not been finalized at the state level.

Year Public Housing Total2006 - - - 2007 - - - 2008 - - - 2009* 269,304 2,720 272,024 *Includes retroactive payments back to 20062010 225,558 2,278 227,836 2011 184,502 1,864 186,366 The City does not estimate development growth2012 217,238 2,203 219,441 in its estimating of the TIF revenues to ensure2013 210,000 2,100 212,100 there is sufficient funding for its capital planning.2014 210,000 2,100 212,100 Only when the development has occurred and the2015 210,500 2,150 212,650 City is receiving the funds will an increase be2016 210,500 2,150 212,650 projected.

Trend Analysis and Assumptions for Community Development ChargesThe Delaware County Auditor's office is responsible for the actual appraisals for the various Community Infrastructure Financing Authorities'real estate. The Delaware County Auditor's office follows the same process it does for general fund property tax calculation. Becausethe net assessed valuation for the next year is not available when the City prepares the budget, the City uses the actual amount neededto pay its principal and interest payment only.

2008 LCIFA2011 LCIFA 2012 LCIFA PCIFA2006 743312

Downtown TIF

2016

Liberty and Powell Community Infrastructure Financing Authority Community Development Charges Needed for Debt Payments

2007 7973122008 358536 8282132009 465455 6927122010 464455 7111502011 444883 7683052012 611694 464705 143935 681162013 629294 465905 212363 957872014 620294 466705 362363 1957882015 611294 467105 364363 1937872016 630294 467105 346263 196787

$0 $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 $700,000 $800,000 $900,000

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

PCIFA 2012 LCIFA 2011 LCIFA 2008 LCIFA

Page 50

Trend Analysis and Assumptions for Development (Related) FeesDevelopment related revenues are made up of various types of permit and inspection fees related to planning, designing, building andmonitoring of new construction, remodeling and maintaining the infrastructure and buildings around the City. The Development, Enginering and Building departments assist the Finance Department in analyzing information in order to make assumptions of whatkind of activity may occur. Those assumptions follow the historical analysis along with knowledge of what is happening in the planningand designing phases.

$0

$10,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

Alarm Reg/Vio Sidewalk/Final Insp.

Zoning Plan & Rev Stormwater Operations

Exempt Plumbing

$0

$50,000

$100,000

$150,000

$200,000

$250,000

2003200420052006200720082009201020112012

Plan Review Addtl Bldg Contract Reg Plumbing Insp

$300,000

$400,000

$500,000

$600,000

$700,000

$0

$100,000

$200,000

$300,000

2003 2004 2005 2006 2007 2008 2009 2010 2011 2012

Residential Bldg Commercial Bldg Engineering Plan Comm. Bldg Liberty

$0

$100,000

$200,000

$300,000

$400,000

$500,000

$600,000

$700,000

$800,000

$900,000

$1,000,000

2003 2004 2005 2006 2007 2008 2009 2010 2011 2012

Historical Collection of Development Related Revenues

Page 51

EstimatedAmount of Amount of

Fee FeeAlarm Licenses

Registrations per year 25.00$ 9 30.00$ 12 12 12 Estimate for year 225.00$ 360.00$ 360.00$ 360.00$ Violations per year 37.50$ 76.67 40.00$ 68.50 68.50 68.50 Estimate for year 2,875.00$ 2,740.00$ 2,740.00$ 2,740.00$

Subtotal 3,100.00$ 3,100.00$ 3,100.00$ 3,100.00$ Zoning Plan Filing & Review Fees

New homes per year 50.00$ 25 55.00$ 21.14 21.14 21.14 Estimate for year 1,250.00$ 1,162.50$ 1,162.50$ 1,162.50$

Acres per year 500.00$ 5.00 525.00$ 3.50 3.50 3.50 Estimate for year 2,500.00$ 1,837.50$ 1,837.50$ 1,837.50$

Subtotal 3,750.00$ 3,000.00$ 3,000.00$ 3,000.00$ Residential Building Permits

New homes per year 3,500.00$ 28.57 3,600.00$ 25 25 25 Estimate for year 100,000.00$ 90,000.00$ 90,000.00$ 90,000.00$

Additional Building PermitsHomes per year 350.00$ 31.43 365.00$ 30.14 30.14 30.14

Estimate for year 11,000.00$ 11,000.00$ 11,000.00$ 11,000.00$ Commercial Building Permits

Acres per year 6,000.00$ 12.08 6,200.00$ 11.69 11.69 11.69 Estimate for year 72,500.00$ 72,500.00$ 72,500.00$ 72,500.00$

Sidewalk/Final Inspections FeeHomes per year 85.00$ 44.12 90.00$ 41.67 41.67 41.67

Estimate for year 3,750.00$ 3,750.00$ 3,750.00$ 3,750.00$ Contractor Registration Fees

Renewals 30.00$ 766.67 30.00$ 767 767 767 Estimate for year 23,000.00$ 23,000.00$ 23,000.00$ 23,000.00$

Engineering Plan Review Fees

Homes per year 100.00$ 20 115.00$ 21 9 21

Estimate for year 2,000.00$ 2,415.00$ 1,035.00$ 2,415.00$

Development per year 2,750.00$ 3.27 2,850.00$ 3 3.50 3 E ti t f 9 000 00$ 8 585 00$ 9 965 00$ 8 585 00$

Development-related Revenue Detail

2016

Residential Plans

Commercial Plans

Development Related Revenue

Residential Zoning Permits

Commercial Zoning Permits

2013 2014 2015

Estimate for year 9,000.00$ 8,585.00$ 9,965.00$ 8,585.00$

Subtotal 11,000.00$ 11,000.00$ 11,000.00$ 11,000.00$ Plan Filing & Review Fees

Reviews per year 1,000.00$ 7.50 1,100.00$ 6.82 6.82 6.82 Estimate for year 7,500.00$ 7,500.00$ 7,500.00$ 7,500.00$

Commerical Building - Liberty Based only on historical 66,000.00$ 66,000.00$ 66,000.00$ 66,000.00$

Plumbing Inspecitions - CountyBased only on historical 30,500.00$ 30,500.00$ 30,500.00$ 30,500.00$

Stormwater Operations FeeNo basis available 500.00$ 500.00$ 500.00$ 500.00$

Exempt Plumbing PermitsBased only on historical 3,000.00$ 3,000.00$ 3,000.00$ 3,000.00$

335,600.00$ 324,850.00$ 324,850.00$ 324,850.00$

Park Fund - CommercialAcres per year 3,750.00$ 2 3,750.00$ 2 2 2

Estimate for year 7,500.00$ 7,500.00$ 7,500.00$ 7,500.00$ Development

Homes per year 300.00$ 25 350.00$ 25 15 15 Estimate for year 7,500.00$ 8,750.00$ 5,250.00$ 5,250.00$

Acres per year 2,180.00$ 1.5 2,280.00$ 1.5 1.5 1.5 Estimate for year 3,270.00$ 3,420.00$ 3,420.00$ 3,420.00$

Subtotal 10,770.00$ 12,170.00$ 8,670.00$ 8,670.00$

18,270.00$ 19,670.00$ 16,170.00$ 16,170.00$ Total Development Related

Revenues

Residential Plans

Commercial Plans

All Other Funds

Total Development RelatedRevenues

General Fund

Page 52

Trend Analysis and Assumptions for Gasoline, License & Permissive Taxes on VehiclesThe number of licenses and vehicles is not anticipated to drastically change in the future, nor is the amount charged anticipated to change inthe future as only State of Ohio legislation can change the amount charged. Therefore, the City utilizes historical trends to estimate its futurerevenues.

Municipal License Permissive Gasoline License2006 43,393.39 68,928.03 317,803.96 #####2007 47,392.47 71,277.90 338,025.85 #####2008 49,377.50 74,355.11 350,609.39 #####2009 49,236.26 73,985.38 355,619.79 #####2010 50,418.75 75,651.42 358,528.02 #####2011 50,917.50 76,786.13 353,665.57 #####2012 50,000.00 74,500.00 351,500.00 #####

Amount being used for Budget purposes:Municipal License Permissive Gasoline License

2013 50,000.00 77,150.00 349,000.00 72,300.002014 51,000.00 79,250.00 350,000.00 74,200.002015 50,000.00 79,300.00 351,000.00 74,200.002016 51,000.00 79,300.00 351,000.00 74,200.00

Trend Analysis and Assumptions for Local Government Fund (LGF)

- 100,000.00 200,000.00 300,000.00 400,000.00 500,000.00 600,000.00

2006

2007

2008

2009

2010

2011

2012

Trend Analysis - Gasoline, Licenses & Permissive Taxes on Vehicles

Municipal License Permissive Gasoline License

*Age of residents shows that the number of vehicles may grow slightly as children reach high‐school age.*Fewer new homes are being built ; therefore, number of new vehicles is not growing

y ( )The State reduced the LGF payments by 1/4th or 25% beginning of July 2011 and another 1/4th or 25% beginning of July 2012. It is anticipatedthat the legislation will continue this cycle in the next legislative cycle until it is no longer providing a LGF payment to the City by January 2015.

The City has put together the actual collections between July 2008 and June 2011 and then averaged over three years to assist in reflecting the ups and downs of the State of Ohio general collections. The average of three years collections was then used as the anticipatedbaseline the City would have received from the LGF. The following chart illustrates what the City should have been expecting in the LGFand what it anticipates will occur with the progressive reduction to LGF over the next few years.

January 2012 - January 2013 - January 2014 -Average December 2012 December 2013 December 2014

July 29,011.10 14,505.55 7,252.78 August 21,196.34 10,598.17 5,299.09 September 20,708.32 10,354.16 5,177.08 October 24,714.75 12,357.38 6,178.69 November 22,442.22 11,221.11 5,610.56 December 19,632.96 9,816.48 4,908.24 January 23,981.02 17,985.76 11,990.51 5,995.25 February 27,787.51 20,840.63 13,893.75 6,946.88 March 16,752.68 12,564.51 8,376.34 4,188.17 April 20,119.85 15,089.89 10,059.93 5,029.96 May 32,565.42 24,424.07 16,282.71 8,141.36 June 23,656.94 17,742.71 11,828.47 5,914.24

177,500.42$ 106,858.14$ 36,215.86$

Page 53

Expenditure Descriptions The City provides services that range from the basic services of public safety and road maintenance to services enhancing the quality of life such as parks and community events. The services of the City are classified into the following departments: administration, building, council and clerk, development, engineering, finance, information technology, lands and buildings, other charges, park maintenance, public information, public service and parks & recreation programs. The City also has the following additional classifications: debt service, street improvements, capital improvements, contingencies, transfers, advances and add to restricted reserve. Expenditure Categories The City uses four categories to classify its expenditure budgeting. The main three categories are personal services, operating expenditures and capital outlay. The fourth category segregates the debt payments, advances, transfers and additions to the reserve.

Personal Services The Personal Services category consists of salaries and wages, pension expenses and fringe benefits. Salaries and wages are (a) paid by police union contracts, (b) paid by public service/parks maintenance union contract, or (c) set by City Manager and City Council. Pension expenses are where the employees belong to one of two mandatory public retirement systems. Police officers belong to the Ohio Police and Fire Pension Fund and remaining employees belong to the Ohio Public Employee Retirement System. Fringe benefits include health and dental care insurance, life insurance, Medicare, worker’s compensation insurance and direct unemployment costs. The salary ranges for employees, including the unions, can be found in the appendix. The union ranges are based on negotiated three-year contracts. The current contract periods for a police officer and a sergeant are July 1, 2011 – June 30, 2014 and the public service/parks maintenance contract period is October 16, 2011 – October 15, 2014. The non-union or general employees’ salary range is adjusted based on the Department of Labor, Bureau of Labor Statistics, and July to July change in salaries, while their actual raises are based on performance and recommendations by the City Manager. The City Council’s and Mayor’s salaries are tied to the minimum earnable salary for full credit at the Ohio Public Employee Retirement System (OPERS). OPERS is currently proposing that the minimum earnable salary be increased. The estimated cost change to the City has not been reflected in future years, as this item has been on the legislative table for three years and so the effective date is not known. It is estimated it will cost an additional $67,500 each year before mandatory costs of pension (or social security) and Medicare. The City offers health and dental care insurance plans for both the employee and his or her family. The cost of the plan varies by four distinct groups: employee only; employee plus child(ren); employee plus spouse; and family for employee, spouse and child(ren). The City implemented a high-deductible health savings account plan in 2010, with the City contributing a portion of the employee’s deductible.

$0

$2,000,000

$4,000,000

$6,000,000

$8,000,000

$10,000,000

$12,000,000

$14,000,000

2012 2013

City-wide Expenditures by Category

Personal Services

Operating Expenditures

Capital Outlay

Debt, Advances & Transfers

41%

23%4%

32%

2013 Budget Allocation

Personal Services

Operating ExpendituresCapital Outlay

Debt, Transfers, Advances

Page 54

The City offers life insurance at one-time the employee’s salary, up to $75,000, with the employee having the option to purchase additional life insurance for themselves and their spouse or children. Many cities in Ohio still have employees that do not belong to Medicare; however, all of the City’s employees belong to Medicare. As an employer, the City has worker’s compensation insurance for employees injured on the job, and unemployment coverage is based on an as-needed basis or at actual cost when it occurs. The City also offers flexible benefit plans for premium, medical and dependent care expenses. The employee has the option of participating in several annuity plans such as Ohio Deferred Compensation, ING or ICMA. Other employee-optional coverage or deductions includes College Advantage and United Way.

Operating Expenditures This category is the catch-all category. If it isn’t personal services, debt service, transfer or capital, then it has to be an operating expenditure. This is where you will find the supplies, reference materials, travel, utilities, contractual services, audit fees, maintenance and other various expenditures. The following are the major operating expenditures that are used in the budget and a brief description of each. ►Supplies: The City budgets for generic office supplies in two places – other charges and police

departments. Other charges pay for the office supplies for all departments except the police department. Copier-related supplies are budgeted for in the administrative department while specialized supplies are budgeted in the related department needing the specialized supply. Example: a chain saw would be in parks.

►Utilities: The City budgets for utility expenses in three places – lands and buildings, public service

and park maintenance. Utilities consist of electricity, sewer, water, gas and telephone service. Gasoline for vehicles and equipment is budgeted separately under gasoline.

►Maintenance: The City budgets for maintenance in each department that needs specialized

maintenance, but for overall general maintenance of property it uses Lands and Buildings. Vehicle or cruiser maintenance is budgeted separately in departments that have vehicles.

Number of Full-time Employees: 42

Average Employee Salary: $63,582.13

Average # of Years at Powell: 10.8 years

Education: 3 Associate, 17 Bachelor & 5 Master Degrees

Certifications

2 Aquatic Facility Operators (AFO);

1 Certified Playground

Safety Inspector (CPSI);

1 Women's Gymnastic Judge

(NAWGJ) ;

1 Certified Parks & Rec

Professional (CPRP)

3 Professional Engineers (PE);

2 Certified Planners (AICP);

1 Certified Municipal Clerk

(CMC);

2 Certified Public Accountants

(CPA)

2 Mechanical, Plumbing and

Building Officials;

2 Plans Examiners;

1 Electrical and Building

Inspector;

1 Health and Plumbing Inspector

Page 55

►Contracted Services: The City utilizes multiple companies to assist in maintaining a high level of services

without adding additional personnel. It budgets for contracted services in each department that needs assistance. Some of the services contracted include: architecture; legal; street sweeping; audit; insurances; income tax collection; storm water planning; and inspections.

►Travel/ Seminars/Mileage: The City budgets for travel, seminars, training, mileage and other related travel costs in

each department under one line item. ►Dues/Subscriptions: Both the City’s membership dues and employee’s professional organization dues are

budgeted under this line item, along with subscriptions to publications and reports. Each department will have its related dues and/or subscriptions.

►Uniforms/Gear: The City provides the clothing and related accessories worn by the police officers and

parks and public service workers. Each department has a budget line item for this cost. ►Programs: The City has a ‘Sidewalk Repair Program’ and a ‘Share-the-cost Tree Program’. These

programs are budgeted in the public service and parks department. All revenue or reimbursements for these programs are accounted for in a separate revenue account.

►Agency: The City is responsible for maintaining other companies’ and individuals’ monies for

certain functions, such as plumbing inspections, escrowed deposits, employees’ flexible benefit plans, fingerprinting and unclaimed funds.

►Contingency: The City budgets an amount to add to the general fund reserve each year and two

separate contingency lines for miscellaneous increases in costs and unanticipated costs. The City Council has a line item of $75,000 and the City Manager has a line item of $20,000 to move around the general fund.

Capital Outlay There are two types of capital outlay: equipment and improvements. The capital equipment budget, adopted annually, is composed of any additional or replacement equipment needed in the City’s fleet, office and technology areas, along with other miscellaneous tools and equipment. Details of capital equipment planning are discussed in the capital section. The capital improvements budget is also adopted annually with the assistance of the Capital Improvement Plan. Details of capital improvement planning are discussed in the capital section. Capital equipment is budgeted in the department requesting the equipment, except for information technology equipment. Capital improvements are budgeted by the funding source that will be paying for and/or supporting the improvements. A detailed list of all capital equipment and improvements can be found in the capital section of the budget book. The City of Powell has two definitions for “capital outlay.” The first is the definition for the Comprehensive Annual Financial Report (CAFR):

All capital assets are capitalized at cost (or estimated historical cost) and updated for additions and reductions during the year. The City maintains a capitalization threshold of five thousand ($5,000) dollars. The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend an asset’s life are not capitalized.

The second is the definition for budgeting purposes:

Equipment costing less than $1,000 is assumed to be an operating supply or a specialized supply. Equipment costing more than $1,000 is budgeted in the capital equipment budget to allow for management, committees and City Council to review and approve the concept of the purchase. The City’s budget is still small enough that monitoring at this level is still valid and an

Page 56

important tool. However, you will find instances of equipment that costs, between $250 - $1000, listed in the capital equipment line, because the department needs one-time assistance in purchasing the needed item.

All Other Categories Debt Service This category is used to account for the accumulation of resources for, and the payment of, long-term debt principal and interest. The State of Ohio limits the amount of debt that can be issued by the City regardless of the source of revenue used to pay the debt. Debt issued without the vote of the people is limited to 5.5% of the City’s net assessed valuation. The limitation for total debt voted and unvoted is 10.5% of the assessed valuation. The state does have some exemptions from the 5.5% unvoted limitation, such as general obligation debt (to the extent that such debt is “self-supporting”) and revenue bonds.

Issue Name

Description

Type

Maturity

Date

Original Principal Amount

Outstanding Principal Amount

2004 Series Park Improvement V 12/1/2013 $ 6,000,000 $ 830,000 2010 Series Road Construction* V 12/1/2020 $ 3,155,000 $ 2,135,000 2006 Series Police Facility Construction UVE 12/1/2025 $ 2,750,000 $ 1,990,000 2008 Series LCIFA Bonds #2 UVE 12/1/2030 $ 6,900,000 $ 5,865,000 2011 Series LCIFA Bonds #1** UVE 12/1/2032 $ 9,015,000 $ 8,945,000 2012 Series LCIFA Bonds #3 UVE 12/1/2034 $ 6,785,000 $ 6,785,000 2012 Series PCIFA Bonds UVE 12/1/2036 $ 3,130,000 $ 3,130,000 Totals $37,735,000 $29,680,000 V = voted debt UV = unvoted debt UVE = unvoted debt and exempt from 5.5% limitation *Refinancing the 1995 (or 1997-A) and 1999 Series Bonds **Refinancing of the 2002 Golf Village Bond

Additional information on debt limitations, levies and debt margins can be found in the All Other Funds section. Additions to the Reserve This is one of the methods the City utilizes for contingency funding to assist with liquidity, unpredictability of revenues, and unanticipated or rising costs that are immediate or over a short-period of time. The goal for the ‘General Fund’ reserve is 15 – 20% of the General Fund personnel and operating expenditures. This is calculated and monitored yearly. Advances and Transfers The City transfers money from one fund to another for a variety of reasons. Some of reoccurring reasons are:

1. The City issued debt but did not go to the voters to request additional taxes. The general fund pays for this debt by transferring funds to the appropriate debt service fund.

2. The City has a Parks and Recreation program that works on being self-sufficient; however, that is not always possible. Occasionally, the general fund transfers money to assist the program.

3. The City has multiple restricted funds for street improvements. Revenue collected in the Municipal Income Tax Fund is transferred to the Street Maintenance Fund to assist in paying for street improvements.

4. The City decides to fund the Community Improvement Corporation (CIC) limited revenue-sharing program.

5. The City has received notification that it has been approved for a reimbursable grant. The City will “advance” money to the grant fund and return the advance as the fund is reimbursed.

Page 57

The difference between an advance and a transfer is an “advance” is to be repaid.

Funds Transferred TO:

Funds Transferred FROM:

General Fund Municipal

License Tax Fund

Agency Funds

All Other Funds Debt Service $ 202,500 CIC $ 40,000 CORMA/27th Pay $ 102,055 Street Maintenance

$ 52,500

General All Other Funds Funds Advanced TO:

Funds Advanced FROM:

General Fund Tax Increment

Financing

Capital Projects

All Other Funds Debt Service Tax Increment Grant Capital Improvements

All Other Funds

Page 58

City Council's Executive Report

Actual Actual Estimated Proposed Projected Projected ProjectedRevenue Source 2010 2011 2012 2013 2014 2015 2016

Taxes, assessments & related revenue 4,917,240.55 5,954,416.10 5,494,753.45 5,474,708.95 5,543,270.45 5,675,651.00 5,678,589.00 Local revenue 39,717.34 45,432.01 30,018.85 29,750.00 29,750.00 29,750.00 30,000.00 Development-related rev. 318,671.48 398,723.55 348,384.36 335,600.00 324,850.00 324,850.00 324,850.00 Other revenue 260,500.57 122,675.04 190,964.14 130,000.00 246,282.75 131,802.02 132,000.00 CORMA reimbursements 21,277.45 9,047.69 12,500.00 25,000.00 25,000.00 25,000.00 25,000.00 City Contribution * 121,980.90 107,813.68 94,933.14 102,055.03 74,000.00 86,958.76 87,397.77 Repay ARRA Grant Advance - - 821,861.00 - - - -

Total Operating Revenues 5,679,388.29 6,638,108.07 6,993,414.94 6,097,113.98 6,243,153.20 6,274,011.78 6,277,836.77

Beginning Balances:CORMA Fund Reserve - 20,060.75 2,002.78 12,671.85 17,321.85 20,971.85 23,621.85 27th Payroll Reserve - 41,980.90 59,794.58 87,227.72 115,282.75 - 12,958.76 General Fund Reserve 850,000.00 850,000.00 930,000.00 937,500.00 962,500.00 987,500.00 1,012,500.00 Fund Balance 5,784,803.73 5,282,275.75 4,958,726.60 5,858,882.87 5,142,153.54 4,365,922.48 3,745,607.49

Balances 6,634,803.73 6,194,317.40 5,950,523.96 6,896,282.44 6,237,258.14 5,374,394.33 4,794,688.10

Total Available Funds 12,314,192.02 12,832,425.47 12,943,938.90 12,993,396.42 12,480,411.33 11,648,406.11 11,072,524.87

Actual Actual Estimated Proposed Projected Projected ProjectedExpenditures Source 2010 2011 2012 2013 2014 2015 2016

Personal Services 4,108,722.88 4,026,707.98 4,040,858.30 4,367,735.00 4,597,933.00 4,616,035.00 4,771,985.00 Operating expenditures 1,232,151.21 1,156,215.15 1,234,492.70 1,508,998.25 1,542,201.25 1,487,374.25 1,497,728.25 CORMA fund 81,216.70 117,105.66 69,330.93 94,350.00 95,350.00 96,350.00 97,350.00

Total Operating Expenditures 5,422,090.79 5,300,028.79 5,344,681.93 5,971,083.25 6,235,484.25 6,199,759.25 6,367,063.25 Excess (deficiency) of

operating revenues over operating expenditures 257,297.50 1,338,079.28 1,648,733.01 126,030.73 7,668.95 74,252.53 (89,226.48)

Capital equipment 250,434.04 296,262.05 352,393.39 365,500.00 363,750.00 259,000.00 295,000.00 Transfers 447,349.79 453,610.67 337,581.14 316,500.00 316,500.00 307,000.00 297,000.00 Advances - 832,000.00 13,000.00 - - - - Contingencies - - - 75,000.00 75,000.00 75,000.00 75,000.00

Total Nonoperating Expenditures 697,783.83 1,581,872.72 702,974.53 757,000.00 755,250.00 641,000.00 667,000.00

Total Expenditures 6,119,874.62 6,881,901.51 6,047,656.46 6,728,083.25 6,990,734.25 6,840,759.25 7,034,063.25

Excess (deficiency) of revenue over all expenditures (440,486.33) (243,793.44) 945,758.48 (630,969.27) (747,581.06) (566,747.47) (756,226.48)

Addition to G.F. Reserve - 80,000.00 7,500.00 25,000.00 25,000.00 25,000.00 25,000.00 Addition to 27th Reserve 41,980.90 17,813.68 27,433.14 28,055.03 - 12,958.76 13,397.77

Ending Balances:CORMA Fund Reserve 20,060.75 2,002.78 12,671.85 17,321.85 20,971.85 23,621.85 25,271.85 27th Payroll Reserve 41,980.90 59,794.58 87,227.72 115,282.75 - 12,958.76 26,356.53 General Fund Reserve 850,000.00 930,000.00 937,500.00 962,500.00 987,500.00 1,012,500.00 1,037,500.00 Fund Balance 5,282,275.75 4,958,726.60 5,858,882.87 5,142,153.54 4,365,922.48 3,745,607.49 2,935,935.47

Balances 6,194,317.40 5,950,523.96 6,896,282.44 6,237,258.14 5,374,394.33 4,794,688.10 4,025,063.85

Total Available Funds 12,314,192.02 12,832,425.47 12,943,938.90 12,965,341.39 12,365,128.58 11,635,447.35 11,059,127.10

*to CORMA and 27th Payroll Reserve

Page 59

General Fund Revenue Detail

Actual Actual Actual Actual Actual Actual2006 2007 2008 2009 2010 2011

Taxes, Assessments & Related Revenue:Property Tax - Real Estate 445,127.87$ 477,228.92$ 504,634.36$ 495,402.70$ 513,621.81$ 527,679.90$ Personal Property Tax 7,105.23$ 7,472.49$ 6,069.77$ 5,702.04$ 5,680.92$ 892.03$ Income Tax 3,634,104.49$ 3,599,099.45$ 3,960,328.71$ 3,997,695.33$ 3,685,265.96$ 4,462,375.97$ Income Tax - Electric Light 6,670.40$ 13,167.50$ 12,859.99$ 10,263.47$ 5,290.48$ 10,672.31$ Franchise Fees 47,034.86$ 52,410.46$ 57,797.03$ 98,565.83$ 106,900.68$ 112,918.88$ Public Utility Reimbursement 984.00$ 1,716.89$ 3,522.97$ 3,200.97$ 2,231.18$ 1,139.93$ Local Government - County 273,034.66$ 275,482.38$ 284,077.74$ 243,347.36$ 250,657.49$ 264,979.64$ Local Government - State 31,105.13$ 31,105.13$ 31,105.30$ 27,461.45$ 27,828.74$ 26,767.73$ Inheritance Tax 35,562.59$ 40,837.48$ 803,000.46$ 168,072.15$ 210,334.43$ 441,784.71$ Cigarette Tax 53.22$ 56.25$ 72.89$ 56.25$ 139.11$ 150.00$ Liquor and Beer Permits 11,998.35$ 12,213.60$ 15,176.70$ 16,323.30$ 17,472.00$ 17,550.40$ Rollback/Homestead/Trailer Tax 54,560.39$ 59,571.26$ 67,377.29$ 69,427.09$ 69,450.15$ 70,232.59$ Sidewalk Repairs & Assessments 8,484.43$ 11,979.10$ 18,448.77$ 23,177.25$ 22,367.60$ 17,272.01$

Subtotal - Tax Revenue 4,555,825.62$ 4,582,340.91$ 5,764,471.98$ 5,158,695.19$ 4,917,240.55$ 5,954,416.10$

Local Revenue:Police Fines and Fingerprinting 11,634.30$ 14,345.54$ 27,871.35$ 28,167.45$ 21,847.90$ 25,627.29$ Parking Violations 340.00$ 180.00$ 470.00$ 470.00$ 310.00$ 320.00$ Peddler's Registration -$ -$ -$ 1,060.00$ 1,200.00$ 2,550.00$ Vending Machine Income -$ -$ 807.93$ 2,535.66$ 2,289.44$ 2,034.72$ Rental Income -$ 4,557.50$ 6,295.00$ 3,777.50$ 4,500.00$ 9,515.00$ Community Meeting Room Income 11,245.00$ 11,370.00$ 13,335.00$ 12,865.00$ 9,570.00$ 5,385.00$

Subtotal - Local Revenue 23,219.30$ 30,453.04$ 48,779.28$ 48,875.61$ 39,717.34$ 45,432.01$

Development RevenueAlarm Registrations/Violations 7,075.00$ 3,950.00$ 3,225.00$ 2,550.00$ 3,275.00$ 3,100.00$ Plan Review Fees 25,005.00$ 27,545.00$ 14,490.00$ 11,975.00$ 9,276.00$ 2,440.00$ Residential Building Permits 236,300.77$ 186,579.01$ 103,831.54$ 80,748.21$ 97,184.89$ 113,457.51$ Addtl Building Permit Fee 34,750.00$ 23,500.00$ 10,250.00$ 8,250.00$ 8,500.00$ 11,250.00$ Commercial Building Permits 114,506.80$ 173,672.15$ 87,811.68$ 65,868.16$ 66,912.36$ 87,403.25$ Sidewalk/Final Inspection Fees 33,965.00$ 27,055.00$ 14,975.00$ 12,515.00$ 3,125.00$ 4,400.00$ Contractor Registration Fees 23,520.00$ 29,720.00$ 24,390.00$ 25,470.00$ 23,365.00$ 24,990.00$ Engineering Plan Review Fees 30,425.00$ 34,165.00$ 10,775.00$ 16,625.00$ 13,500.00$ 13,455.00$ Zoning Plan Filing & Review Fees 9,463.12$ 6,120.78$ 5,795.00$ 3,650.00$ 16,210.00$ 18,620.00$ Comm. Bldg. Liberty Township 185,380.07$ 259,982.83$ 164,547.05$ 123,133.13$ 49,369.23$ 70,967.79$ Plumbing Inspections - City share 50,801.60$ 41,058.40$ 36,921.60$ 24,768.00$ 24,904.00$ 43,400.00$ Stormwater Operation Plan -$ -$ -$ -$ -$ -$ Exempt Plumbing Permits 2,714.00$ 3,487.00$ 3,897.00$ 2,860.00$ 3,050.00$ 5,240.00$

Subtotal - Development Revenue 753,906.36$ 816,835.17$ 480,908.87$ 378,412.50$ 318,671.48$ 398,723.55$

Other Revenue:Interest 387,171.53$ 454,999.60$ 292,664.54$ 160,460.24$ 57,840.56$ 62,220.90$ Tree City USA Event -$ 2,480.00$ -$ -$ -$ -$ Sale of Assets -$ -$ -$ 3,812.50$ 5,719.08$ 30,379.44$ Donations/Contributions -$ -$ -$ 200.00$ 200.00$ -$ Miscellaneous 48,711.86$ 88,893.38$ 26,803.97$ 26,227.68$ 21,730.04$ 23,581.27$ Transfer - Other Funds 85,408.52$ -$ 11.90$ 10,578.46$ 175,010.89$ 6,493.43$ Advance - Golf Village Debt -$ -$ -$ 111,000.00$ -$ -$ Advance - TIF Funds -$ -$ -$ 201,640.00$ -$ -$ Advance - Grants -$ -$ -$ -$ -$ -$

Subtotal - Other Revenue 521,291.91$ 546,372.98$ 319,480.41$ 513,918.88$ 260,500.57$ 122,675.04$

CORMA & 27th Payroll:Insurance Reimbursements -$ -$ -$ -$ 21,277.45$ 9,047.69$ City Contributions -$ -$ -$ -$ 121,980.90$ 107,813.68$

Subtotal - CORMA -$ -$ -$ -$ 143,258.35$ 116,861.37$

Total Operating Revenues 5,854,243.19$ 5,976,002.10$ 6,613,640.54$ 6,099,902.18$ 5,679,388.29$ 6,638,108.07$

Beginning CORMA Fund Reserve -$ -$ -$ -$ -$ 20,060.75$ Beginning 27th Payroll Reserve -$ -$ -$ -$ -$ 41,980.90$ Beginning General Fund Reserve 650,000.00$ 700,000.00$ 750,000.00$ 800,000.00$ 850,000.00$ 850,000.00$ Beginning Fund Balance 4,424,570.42$ 4,840,994.58$ 5,322,892.49$ 5,672,955.66$ 5,784,803.73$ 5,282,275.75$

Total Available Funds in Year 10,928,813.61$ 11,516,996.68$ 12,686,533.03$ 12,572,857.84$ 12,314,192.02$ 12,832,425.47$

Revenues

Page 60

General Fund Revenue Detail

Budgeted & PY % Difference % of ChangeEncumbered Estimated 2012 Budget Proposed 2012 Budget Projected Projected Projected

2012 2012 to 2012 Est. 2013 to 2013 Budget 2014 2015 2016

501,417.63$ 528,000.00$ 5.3% 530,774.00$ 5.9% 542,256.00$ 542,462.00$ 545,000.00$

4,431,221.59$ 4,472,049.00$ 0.9% 4,586,791.00$ 3.5% 4,751,577.00$ 4,922,989.00$ 4,922,989.00$ 7,000.00$ 8,735.00$ 24.8% 3,500.00$ -50.0%

102,000.00$ 122,709.66$ 20.3% 106,000.00$ 3.9% 107,500.00$ 108,000.00$ 108,000.00$ 2,000.00$ 1,394.54$ -30.3% 2,000.00$ 0.0%

203,753.25$ 204,000.00$ 0.1% 106,858.14$ -47.6% 36,215.86$ 15,000.00$ 17,500.00$ 16.7% 10,685.81$ -28.8% 3,621.59$ 35,000.00$ 35,000.00$ 0.0% 17,500.00$ -50.0%

75.00$ 150.00$ 100.0% 100.00$ 33.3% 100.00$ 100.00$ 100.00$ 15,200.00$ 20,974.10$ 38.0% 17,500.00$ 15.1% 17,500.00$ 17,600.00$ 17,750.00$ 68,375.13$ 66,741.15$ -2.4% 69,000.00$ 0.9% 69,000.00$ 69,000.00$ 69,000.00$ 13,500.00$ 17,500.00$ 29.6% 24,000.00$ 77.8% 15,500.00$ 15,500.00$ 15,750.00$

5,394,542.60$ 5,494,753.45$ 1.9% 5,474,708.95$ 1.5% 5,543,270.45$ 5,675,651.00$ 5,678,589.00$

21,000.00$ 12,242.85$ -41.7% 11,500.00$ -45.2% 11,500.00$ 11,500.00$ 11,750.00$ 350.00$ 480.00$ 37.1% 350.00$ 0.0% 350.00$ 350.00$ 350.00$

1,250.00$ 1,241.00$ -0.7% 1,750.00$ 40.0% 1,750.00$ 1,750.00$ 1,750.00$ 2,100.00$ 2,000.00$ -4.8% 2,000.00$ -4.8% 2,000.00$ 2,000.00$ 2,000.00$ 8,750.00$ 8,885.00$ 1.5% 8,750.00$ 0.0% 8,750.00$ 8,750.00$ 8,750.00$ 6,000.00$ 5,170.00$ -13.8% 5,400.00$ -10.0% 5,400.00$ 5,400.00$ 5,400.00$

39,450.00$ 30,018.85$ -23.9% 29,750.00$ -24.6% 29,750.00$ 29,750.00$ 30,000.00$

2,675.00$ 2,750.00$ 2.8% 3,100.00$ 15.9% 3,100.00$ 3,100.00$ 3,100.00$ 2,500.00$ 4,438.00$ 77.5% 3,750.00$ 50.0% 3,000.00$ 3,000.00$ 3,000.00$

87,500.00$ 98,756.64$ 12.9% 100,000.00$ 14.3% 90,000.00$ 90,000.00$ 90,000.00$ 7,700.00$ 10,000.00$ 29.9% 11,000.00$ 42.9% 11,000.00$ 11,000.00$ 11,000.00$

66,000.00$ 71,943.98$ 9.0% 72,500.00$ 9.8% 72,500.00$ 72,500.00$ 72,500.00$ 2,550.00$ 4,200.00$ 64.7% 3,750.00$ 47.1% 3,750.00$ 3,750.00$ 3,750.00$

21,500.00$ 23,280.00$ 8.3% 23,000.00$ 7.0% 23,000.00$ 23,000.00$ 23,000.00$ 10,250.00$ 12,050.00$ 17.6% 11,000.00$ 7.3% 11,000.00$ 11,000.00$ 11,000.00$ 3,000.00$ 13,190.00$ 339.7% 7,500.00$ 150.0% 7,500.00$ 7,500.00$ 7,500.00$

66,000.00$ 72,065.74$ 9.2% 66,000.00$ 0.0% 66,000.00$ 66,000.00$ 66,000.00$ 30,000.00$ 32,600.00$ 8.7% 30,500.00$ 1.7% 30,500.00$ 30,500.00$ 30,500.00$

500.00$ -$ -100.0% 500.00$ 0.0% 500.00$ 500.00$ 500.00$ 3,000.00$ 3,110.00$ 3.7% 3,000.00$ 0.0% 3,000.00$ 3,000.00$ 3,000.00$

303,175.00$ 348,384.36$ 14.9% 335,600.00$ 10.7% 324,850.00$ 324,850.00$ 324,850.00$

100,000.00$ 67,500.00$ -32.5% 100,000.00$ 0.0% 101,000.00$ 101,500.00$ 102,000.00$ -$ -$ 0.0% -$ 0.0% -$ -$ -$

5,000.00$ 7,500.00$ 50.0% 5,000.00$ 0.0% 5,000.00$ 5,000.00$ 5,000.00$ -$ -$ 0.0% -$ 0.0% -$ -$ -$

25,000.00$ 35,000.00$ 40.0% 25,000.00$ 0.0% 25,000.00$ 25,000.00$ 25,000.00$ 119.16$ 80,964.14$ 67845.7% -$ 0.0% 115,282.75$ 302.02$ -$

-$ -$ 0.0% -$ 0.0% -$ -$ -$ -$ -$ 0.0% -$ 0.0% -$ -$ -$

632,000.00$ 821,861.00$ 30.0% -$ -100.0% -$ -$ -$

762,119.16$ 1,012,825.14$ 32.9% 130,000.00$ -82.9% 246,282.75$ 131,802.02$ 132,000.00$

25,000.00$ 12,500.00$ 50.0% 25,000.00$ 0.0% 25,000.00$ 25,000.00$ 25,000.00$ 94,933.14$ 94,933.14$ 0.0% 102,055.03$ 7.5% 74,000.00$ 86,958.76$ 87,397.77$

119,933.14$ 107,433.14$ -10.4% 127,055.03$ 5.9% 99,000.00$ 111,958.76$ 112,397.77$

6,619,219.90$ 6,993,414.94$ 5.7% 6,097,113.98$ -7.9% 6,243,153.20$ 6,274,011.78$ 6,277,836.77$

2,002.78$ 2,002.78$ 12,671.85$ 17,321.85$ 20,971.85$ 23,621.85$ 59,794.58$ 59,794.58$ 87,227.72$ 115,282.75$ -$ 12,958.76$

930,000.00$ 930,000.00$ 937,500.00$ 962,500.00$ 987,500.00$ 1,012,500.00$ 4,958,726.60$ 4,958,726.60$ 5,858,882.87$ 5,142,153.54$ 4,365,922.48$ 3,745,607.49$

12,569,743.86$ 12,943,938.90$ 12,993,396.42$ 12,480,411.33$ 11,648,406.11$ 11,072,524.87$

Page 61

General Fund Expenditure Detail

Actual Actual Actual Actual Actual Actual2006 2007 2008 2009 2010 2011

Administration 191,574.91$ 200,921.79$ 210,078.34$ 220,131.56$ 235,531.40$ 221,299.24$ Building Department 463,785.33$ 470,912.16$ 463,848.05$ 435,835.91$ 405,818.53$ 342,059.46$ Council and City Clerk 122,363.93$ 123,028.57$ 134,550.35$ 144,669.56$ 144,715.69$ 131,380.97$ Development Department 199,022.05$ 226,604.01$ 261,772.81$ 241,734.12$ 225,208.61$ 223,228.07$ Engineering 282,299.74$ 277,038.05$ 289,029.11$ 323,996.58$ 331,769.31$ 299,558.65$ Finance Administration 426,897.94$ 406,377.29$ 472,713.18$ 486,706.34$ 461,356.08$ 507,391.91$ Information Technology 34,557.96$ 182,963.41$ 152,855.33$ 151,220.94$ 169,571.89$ 134,139.25$ Lands and Buildings 113,017.39$ 156,392.49$ 188,911.16$ 200,166.23$ 174,758.38$ 156,432.22$ Other Charges 252,207.01$ 315,177.31$ 362,755.30$ 259,043.77$ 147,501.30$ 170,390.50$ Parks Maintenance 239,477.80$ 352,644.75$ 349,729.17$ 400,547.20$ 434,748.24$ 407,017.15$ Public Information Office 112,370.40$ 123,388.33$ 97,298.66$ 107,471.97$ 112,693.51$ 99,361.44$ Police Department 1,708,056.36$ 1,710,999.58$ 1,855,148.38$ 2,049,009.35$ 2,199,893.14$ 2,175,475.86$ Public Service 451,976.51$ 486,806.45$ 574,827.99$ 547,360.58$ 547,742.05$ 611,450.46$ CORMA Fund -$ -$ -$ -$ 81,216.70$ 117,105.66$

Total Operating Expenditures 4,597,607.33$ 5,033,254.19$ 5,413,517.83$ 5,567,894.11$ 5,672,524.83$ 5,596,290.84$

Contingencies -$ -$ -$ -$ -$ -$ Transfer - Debt Service 279,600.00$ 277,850.00$ 277,550.00$ 279,000.00$ 280,849.79$ 202,500.00$ Transfer - Capital Improvements 375,551.70$ -$ 411,509.54$ 80,000.00$ -$ 100,000.00$ Transfer - P&R Programming 66,420.00$ -$ -$ 11,160.00$ 46,500.00$ -$ Tranfser - CIC -$ -$ -$ -$ 20,000.00$ 12,000.00$ Tranfser - CIC (Income Tax) -$ -$ -$ -$ -$ 11,296.99$ Transfer - CORMA -$ -$ -$ -$ 80,000.00$ 90,000.00$ Transfer - Grant Funds -$ -$ -$ -$ 20,000.00$ 20,000.00$ Transfer - 27th Payroll -$ -$ -$ -$ -$ 17,813.68$ Advances 68,640.00$ 133,000.00$ 111,000.00$ -$ -$ 832,000.00$

Total Non-Operating Expenses 790,211.70$ 410,850.00$ 800,059.54$ 370,160.00$ 447,349.79$ 1,285,610.67$

Total Expenditures 5,387,819.03$ 5,444,104.19$ 6,213,577.37$ 5,938,054.11$ 6,119,874.62$ 6,881,901.51$

Add to General Fund Reserve 50,000.00$ 50,000.00$ 50,000.00$ 50,000.00$ -$ 80,000.00$

Ending CORMA Fund Reserve -$ -$ -$ -$ 20,060.75$ 2,002.78$ Ending 27th Payroll Reserve -$ -$ -$ -$ 41,980.90$ 59,794.58$ Ending General Fund Reserve 700,000.00$ 750,000.00$ 800,000.00$ 850,000.00$ 850,000.00$ 930,000.00$ Ending Fund Balance 4,840,994.58$ 5,322,892.49$ 5,672,955.66$ 5,784,803.73$ 5,282,275.75$ 4,958,726.60$

Total Available Funds in Year 10,928,813.61$ 11,516,996.68$ 12,686,533.03$ 12,572,857.84$ 12,314,192.02$ 12,832,425.47$

Expenditures

Page 62

General Fund Expenditure Detail

Budgeted & PY % Difference % of ChangeEncumbered Estimated 2012 Budget Proposed 2012 Budget Projected Projected Projected

2012 2012 to 2012 Est. 2013 to 2013 Budget 2014 2015 2016

243,390.00$ 239,351.04$ -1.7% 253,365.00$ 4.1% 255,938.00$ 255,120.00$ 260,875.00$ 325,654.87$ 296,481.26$ -9.0% 331,452.00$ 1.8% 347,967.00$ 346,882.00$ 353,922.00$ 138,588.96$ 132,098.03$ -4.7% 161,865.00$ 16.8% 187,005.00$ 177,166.00$ 216,946.00$ 249,285.00$ 245,359.56$ -1.6% 261,650.00$ 5.0% 265,260.00$ 268,280.00$ 275,290.00$ 331,493.65$ 316,401.28$ -4.6% 319,225.00$ -3.7% 333,105.00$ 331,760.00$ 344,385.00$ 588,494.76$ 548,284.81$ -6.8% 558,000.00$ -5.2% 559,975.00$ 562,420.00$ 569,830.00$ 151,673.67$ 147,312.55$ -2.9% 166,500.00$ 9.8% 211,500.00$ 153,000.00$ 140,000.00$ 205,248.69$ 156,092.44$ -23.9% 205,024.25$ -0.1% 208,420.25$ 209,499.25$ 209,649.25$ 217,053.97$ 175,594.55$ -19.1% 215,200.00$ -0.9% 255,050.00$ 217,500.00$ 216,250.00$ 475,974.39$ 427,615.96$ -10.2% 503,950.00$ 5.9% 505,790.00$ 544,782.00$ 515,127.00$ 114,914.64$ 82,248.17$ -28.4% 110,335.00$ -4.0% 109,565.00$ 110,195.00$ 112,825.00$

2,330,761.42$ 2,178,351.85$ -6.5% 2,356,857.00$ 1.1% 2,491,583.00$ 2,493,836.00$ 2,561,560.00$ 755,327.81$ 682,552.89$ -9.6% 798,810.00$ 5.8% 772,726.00$ 691,969.00$ 788,054.00$ 87,750.00$ 69,330.93$ -21.0% 94,350.00$ 7.5% 95,350.00$ 96,350.00$ 97,350.00$

6,215,611.83$ 5,697,075.32$ -8.3% 6,336,583.25$ 1.9% 6,599,234.25$ 6,458,759.25$ 6,662,063.25$

43,550.00$ -$ 100.0% 75,000.00$ 72.2% 75,000.00$ 75,000.00$ 75,000.00$ 202,500.00$ 202,500.00$ 0.0% 202,500.00$ 0.0% 202,500.00$ 203,000.00$ 203,000.00$

-$ -$ 0.0% -$ 0.0% -$ -$ -$ -$ -$ 0.0% -$ 0.0% -$ -$ -$

10,000.00$ 10,000.00$ 0.0% 10,000.00$ 0.0% 10,000.00$ 10,000.00$ 10,000.00$ 26,000.00$ 17,148.00$ 34.0% 30,000.00$ 15.4% 30,000.00$ 20,000.00$ 10,000.00$ 67,500.00$ 67,500.00$ 0.0% 74,000.00$ 9.6% 74,000.00$ 74,000.00$ 74,000.00$ 13,000.00$ 13,000.00$ 0.0% -$ -100.0% -$ -$ -$ 27,433.14$ 27,433.14$ 0.0% 28,055.03$ 2.3% -$ 12,958.76$ 13,397.77$ 13,000.00$ 13,000.00$ 0.0% -$ -100.0% -$ -$ -$

402,983.14$ 350,581.14$ -13.0% 419,555.03$ 4.1% 391,500.00$ 394,958.76$ 385,397.77$

6,618,594.97$ 6,047,656.46$ -8.6% 6,756,138.28$ 2.1% 6,990,734.25$ 6,853,718.01$ 7,047,461.02$

7,500.00$ 7,500.00$ 25,000.00$ 25,000.00$ 25,000.00$ 25,000.00$

6,752.78$ 12,671.85$ 17,321.85$ 20,971.85$ 23,621.85$ 25,271.85$ 87,227.72$ 87,227.72$ 115,282.75$ -$ 12,958.76$ 26,356.53$

937,500.00$ 937,500.00$ 962,500.00$ 987,500.00$ 1,012,500.00$ 1,037,500.00$ 4,919,668.39$ 5,858,882.87$ 5,142,153.54$ 4,365,922.48$ 3,745,607.49$ 2,935,935.47$

12,569,743.86$ 12,943,938.90$ 12,993,396.42$ 12,365,128.58$ 11,648,406.11$ 11,072,524.87$

Page 63

General Fund Expenditure Summaries

PERSONAL OPERATING CAPITALDEPARTMENT SERVICE EXPENDITURES EQUIPMENT TOTAL

Administration 231,165.00$ 22,200.00$ -$ 253,365.00$ Building 296,160.00$ 35,292.00$ -$ 331,452.00$ Council & Clerk 116,205.00$ 45,660.00$ -$ 161,865.00$ Development 221,250.00$ 36,900.00$ 3,500.00$ 261,650.00$ Engineering 277,475.00$ 41,750.00$ -$ 319,225.00$ Finance Administration 295,225.00$ 262,775.00$ -$ 558,000.00$ Information Technology -$ 79,000.00$ 87,500.00$ 166,500.00$ Lands & Buildings -$ 175,024.25$ 30,000.00$ 205,024.25$ Other Charges -$ 215,200.00$ -$ 215,200.00$ Parks Maintenance 320,580.00$ 169,870.00$ 13,500.00$ 503,950.00$ Police 2,104,595.00$ 176,262.00$ 76,000.00$ 2,356,857.00$ Public Information 77,585.00$ 32,750.00$ -$ 110,335.00$ Public Service 427,495.00$ 216,315.00$ 155,000.00$ 798,810.00$

Subtotal Operating Expenditures 4,367,735.00$ 1,508,998.25$ 365,500.00$ 6,242,233.25$

Transfers -$ 344,555.03$ -$ 344,555.03$ Advances -$ -$ -$ -$ Add to General Fund Reserve -$ 25,000.00$ -$ 25,000.00$ Contingencies -$ 75,000.00$ -$ 75,000.00$

Subtotal Non-Operating Expenditures -$ 444,555.03$ -$ 444,555.03$

TOTALS* 4,367,735.00$ 1,953,553.28$ 365,500.00$ 6,686,788.28$

*CORMA expenditures not included

Proposed Projected Projected Projected CATEGORY 2013 2014 2015 2016

Personal Services 4,367,735.00 4,597,933.00 4,616,035.00 4,771,985.00 Operating Expenditures 1,508,998.25 1,542,201.25 1,487,374.25 1,497,728.25 Capital Equipment 365,500.00 363,750.00 259,000.00 295,000.00 Transfers 344,555.03 316,500.00 319,958.76 310,397.77 Contingency 75,000.00 75,000.00 75,000.00 75,000.00

Total Expenditures 6,661,788.28 6,895,384.25 6,757,368.01 6,950,111.02

CORMA Reserve 17,321.85 20,971.85 23,621.85 25,271.85 27th Payroll Reserve 115,282.75 - 12,958.76 26,356.53 General Fund Reserve 962,500.00 987,500.00 1,012,500.00 1,037,500.00 Fund Balance 5,142,153.54 4,365,922.48 3,745,607.49 2,935,935.47

Total Expenditures + Balances 12,899,046.42 12,269,778.58 11,552,056.11 10,975,174.87

2013 Proposed

ALL DEPARTMENTS

General Fund Reserve - - as a percentage of "Current Years" Personnel and Operating Expenditures

16.4% 16.1% 16.6% 16.5%

Page 64



Administration 233,738.00$ 22,200.00$ -$ 255,938.00$ Building 312,675.00$ 35,292.00$ -$ 347,967.00$ Council & Clerk 146,165.00$ 37,090.00$ 3,750.00$ 187,005.00$ Development 228,360.00$ 36,900.00$ -$ 265,260.00$ Engineering 289,605.00$ 43,500.00$ -$ 333,105.00$ Finance Administration 303,325.00$ 256,650.00$ -$ 559,975.00$ Information Technology -$ 91,000.00$ 120,500.00$ 211,500.00$ Lands & Buildings -$ 178,420.25$ 30,000.00$ 208,420.25$ Other Charges -$ 255,050.00$ -$ 255,050.00$ Parks Maintenance 324,700.00$ 167,590.00$ 13,500.00$ 505,790.00$ Police 2,230,830.00$ 184,753.00$ 76,000.00$ 2,491,583.00$ Public Information 76,815.00$ 32,750.00$ -$ 109,565.00$ Public Service 451,720.00$ 201,006.00$ 120,000.00$ 772,726.00$

Subtotal Operating Expenditures 4,597,933.00$ 1,542,201.25$ 363,750.00$ 6,503,884.25$ Transfers -$ 316,500.00$ -$ 316,500.00$ Advances -$ -$ -$ -$ Add to General Fund Reserve -$ 25,000.00$ -$ 25,000.00$ Contingencies -$ 75,000.00$ -$ 75,000.00$

Subtotal Non-Operating Expenditures -$ 416,500.00$ -$ 416,500.00$ TOTALS* 4,597,933.00$ 1,958,701.25$ 363,750.00$ 6,920,384.25$


Administration 232,920.00$ 22,200.00$ -$ 255,120.00$ Building 311,590.00$ 35,292.00$ -$ 346,882.00$ Council & Clerk 155,135.00$ 22,031.00$ -$ 177,166.00$ Development 231,380.00$ 36,900.00$ -$ 268,280.00$ Engineering 288,260.00$ 43,500.00$ -$ 331,760.00$ Finance Administration 302,220.00$ 259,200.00$ 1,000.00$ 562,420.00$ Information Technology -$ 84,500.00$ 68,500.00$ 153,000.00$ Lands & Buildings -$ 179,499.25$ 30,000.00$ 209,499.25$ Other Charges -$ 217,500.00$ -$ 217,500.00$ Parks Maintenance 326,515.00$ 169,767.00$ 48,500.00$ 544,782.00$ Police 2,237,275.00$ 180,561.00$ 76,000.00$ 2,493,836.00$ Public Information 76,945.00$ 33,250.00$ -$ 110,195.00$ Public Service 453,795.00$ 203,174.00$ 35,000.00$ 691,969.00$

2014 Projected

2015 Projected


Subtotal Non-Operating Expenditures -$ -$ 419,958.76$ TOTALS* 4,616,035.00$ 1,487,374.25$ 259,000.00$ 6,782,368.01$


Administration 238,675.00$ 22,200.00$ -$ 260,875.00$ Building 318,630.00$ 35,292.00$ -$ 353,922.00$ Council & Clerk 194,535.00$ 22,411.00$ -$ 216,946.00$ Development 236,390.00$ 38,900.00$ -$ 275,290.00$ Engineering 299,085.00$ 45,300.00$ -$ 344,385.00$ Finance Administration 308,030.00$ 261,800.00$ -$ 569,830.00$ Information Technology -$ 84,500.00$ 55,500.00$ 140,000.00$ Lands & Buildings -$ 179,649.25$ 30,000.00$ 209,649.25$ Other Charges -$ 216,250.00$ -$ 216,250.00$ Parks Maintenance 331,860.00$ 169,767.00$ 13,500.00$ 515,127.00$ Police 2,303,395.00$ 182,165.00$ 76,000.00$ 2,561,560.00$ Public Information 79,075.00$ 33,750.00$ -$ 112,825.00$ Public Service 462,310.00$ 205,744.00$ 120,000.00$ 788,054.00$


Subtotal Non-Operating Expenditures -$ 410,397.77$ -$ 410,397.77$ TOTALS* 4,771,985.00$ 1,908,126.02$ 295,000.00$ 6,975,111.02$

*CORMA Fund Expenditures not included

2016 Projected

Page 65



Administration 208,213.86$ 27,317.54$ -$ 235,531.40$ Building 374,495.08$ 31,323.45$ -$ 405,818.53$ Council & Clerk 109,728.86$ 32,008.55$ 2,978.28$ 144,715.69$ Development 197,285.73$ 27,922.88$ -$ 225,208.61$ Engineering 260,678.79$ 53,790.52$ 17,300.00$ 331,769.31$ Finance Administration 250,507.41$ 210,848.67$ -$ 461,356.08$ Information Technology -$ 50,749.81$ 118,822.08$ 169,571.89$ Lands & Buildings -$ 163,939.87$ 10,818.51$ 174,758.38$ Other Charges -$ 147,501.30$ -$ 147,501.30$ Parks Maintenance 283,343.50$ 140,037.66$ 11,367.08$ 434,748.24$ Police 1,958,437.62$ 152,307.43$ 89,148.09$ 2,199,893.14$ Public Information 75,704.86$ 36,988.65$ -$ 112,693.51$ Public Service 390,327.17$ 157,414.88$ -$ 547,742.05$ CORMA Funds -$ 81,216.70$ -$ 81,216.70$

Subtotal Operating Expenditures 4,108,722.88$ 1,313,367.91$ 250,434.04$ 5,672,524.83$ Transfers -$ 367,349.79$ -$ 367,349.79$ Advances -$ -$ -$ -$ Contingencies -$ -$ -$ -$

Subtotal Non-Operating Expenditures -$ 367,349.79$ -$ 367,349.79$ TOTALS 4,108,722.88$ 1,680,717.70$ 250,434.04$ 6,039,874.62$


Administration 209,265.45$ 12,033.79$ -$ 221,299.24$ Building 302,323.31$ 39,736.15$ -$ 342,059.46$ Council & Clerk 102,131.94$ 29,249.03$ -$ 131,380.97$ Development 198,095.37$ 23,092.70$ 2,040.00$ 223,228.07$ Engineering 263,425.00$ 36,133.65$ -$ 299,558.65$ Finance Administration 267,624.37$ 239,767.54$ -$ 507,391.91$ Information Technology -$ 53,090.37$ 81,048.88$ 134,139.25$ Lands & Buildings -$ 141,459.25$ 14,972.97$ 156,432.22$ Other Charges -$ 170,390.50$ -$ 170,390.50$ Parks Maintenance 257,783.53$ 117,638.20$ 31,595.42$ 407,017.15$ Police 1,962,022.32$ 154,738.76$ 58,714.78$ 2,175,475.86$ Public Information 76,842.77$ 22,518.67$ -$ 99,361.44$ Public Service 387,193.92$ 116,366.54$ 107,890.00$ 611,450.46$ CORMA Fund -$ 117,105.66$ -$ 117,105.66$

Subtotal Operating Expenditures 4,026,707.98$ 1,273,320.81$ 296,262.05$ 5,596,290.84$ Transfers -$ 363,610.67$ -$ 363,610.67$ Advances -$ 832,000.00$ -$ 832,000.00$ Contingencies -$ -$ -$ -$

Subtotal Non-Operating Expenditures -$ 1,195,610.67$ -$ 1,195,610.67$ TOTALS 4,026,707.98$ 2,468,931.48$ 296,262.05$ 6,791,901.51$


Administration 211,261.02$ 28,090.02$ -$ 239,351.04$ Building 271,078.19$ 25,403.07$ -$ 296,481.26$ Council & Clerk 105,316.74$ 26,781.29$ -$ 132,098.03$ Development 207,928.27$ 33,436.29$ 3,995.00$ 245,359.56$ Engineering 266,276.50$ 46,524.78$ 3,600.00$ 316,401.28$ Finance Administration 277,312.55$ 248,894.30$ 22,077.96$ 548,284.81$ Information Technology -$ 72,007.08$ 75,305.47$ 147,312.55$ Lands & Buildings -$ 136,542.92$ 19,549.52$ 156,092.44$ Other Charges -$ 175,594.55$ -$ 175,594.55$ Parks Maintenance 287,132.87$ 128,637.28$ 11,845.81$ 427,615.96$ Police 1,975,440.70$ 137,470.51$ 65,440.64$ 2,178,351.85$ Public Information 51,683.16$ 30,565.01$ -$ 82,248.17$ Public Service 387,428.30$ 144,545.60$ 150,578.99$ 682,552.89$ CORMA Fund -$ 69,330.93$ -$ 69,330.93$

Subtotal Operating Expenditures 4,040,858.30$ 1,303,823.63$ 352,393.39$ 5,697,075.32$ Transfers -$ 337,581.14$ -$ 337,581.14$ Advances -$ 13,000.00$ -$ 13,000.00$ Contingencies -$ -$ -$ -$

Subtotal Non-Operating Expenditures -$ 350,581.14$ -$ 350,581.14$ TOTALS 4,040,858.30$ 1,654,404.77$ 352,393.39$ 6,047,656.46$

HISTORICAL - 2010 ACTUAL

HISTORICAL - 2011 ACTUAL

ESTIMATED - 2012

Page 66

Based on 2013 Proposed Revenues:

Income Tax #######Property & #######Local Reve #######Developme #######Other #######

Based on 2013 Proposed Expenditures:

Administrat 525,565.00$ Building; D 912,327.00$ Finance; La 763,024.25$

75%

15%

0%6% 4%

Where Does The General Fund (OPERATING) Money Come From?

Income Tax Property & Other Taxes Local Revenue Development Other

How are the General Fund (OPERATING) Dollars Spent?

Administration; Council & Public Information Building; Development & EngineeringInformation 476,050.00$ Police Dep 2,356,857.00$ Public Serv 1,302,760.00$ Contingenc 100,000.00$ Transfers o 344,555.03$

8%

13%

11%

7%

35%

19%

2%

5%

Finance; Lands & Building Information Technology; Other Charges; CORMA

Police Department Public Service; Parks and Recreation

Contingencies & Adding to Reserve Transfers or Advances to Other Funds

Page 67


Page 68

GENERAL FUND SECTION

Page 69

Department: Administration

Description: Responsible to Council for managing the day-to-day operations of the City.

City Manager: Stephen Lutz

Contact: Hours: Monday - Friday; 8:00 a.m. to 5:00 p.m.Location: 47 Hall Street; Powell, OH 43065-8357Email: [email protected]

Administration - conducts overall direction and management ofpolicies and programs; coordinates activities of all operatingdepartments, and formulates policies.

Keeps the Council fully advised of the departmental activitiesaffecting residents and businesses. Assists Council byattending meetings on behalf of the City.

Community - works with local developers, chamber of commerce,downtown organizations and others to support and promotethe City.

2013 2014 2015 2016Revenues:

Expenditures:

Personal Services 219,736 233,738 232,920 238,675 Operating Expenses 22,200 22,200 22,200 22,200 Capital Equipment - - - - Total Expenditures 241 936$ 255 938$ 255 120$ 260 875$

Budget Summary

Services Provided by Department (in-house)

City Manager

All Departments

Total Expenditures 241,936$ 255,938$ 255,120$ 260,875$

Bi-annual Survey: The City hires a contractor who is familiarwith conducting statistical surveys. All challenges or issues facing this Department are reflected in

each individual department or the City as a whole.

No changes in service levels are being recommended

Future Challenges or Issues facing the DepartmentServices Outsourced by Department:

Page 70

Department: Administration

To assist readers in linking city council and department goals to the vision and strategy:

Identy of Rurual Greenbelt Town

Revitalization of Downtown

Access Management around City

Balance Land Use

Economic Development Programs

Provide limited City Services

Everyday activities Everyday Goal to keep City either up-to-date or long-term planning

Goals & Objectives:1. Continue to review, identify and promote various parcels to become part of the City (annexation).

2. Assist in completion of City Council Initiatives - Charter Review

3. Assist in completion of City Council Initiatives - "CEDA Negotiations"

4. Assist in completion of City Council Initiatives - "Update CIP"

Performance Measurements:

A. Bi-annual survey questions: 2008 2010 2012

"All things considered, as a place to live, would you ratePowell……..? Exceptional and Better than average 94% 95% 98%

Color Block

Greenbelt

Downtown

Access

Land Use


→

2012 City Council Initiatives (Special Emphasis Goals)

n/a

"Downtown TIF Project Plan"

"ONE Community Action Plan"

"CEDA Negotiations"

"Powell Means Business Initiative"

"Update CIP"

"Update CIP"

"Update CIP"

"Update CIP"

City Service "Charter Review" "Update CIP"

Development

City Service

"Update CIP"

Very Satisfied and Somewhat Satisfied with Particular Services:Police 96% 96% 99%City-sponsored events and activites 94% 93% 94%Parks, open spaces and bike paths 91% 86% 92%Snow removal 90% 90% 94%Maintaining Powell's streets and roads 87% 88% 87%Revitalizing downtown 83% 74% 86%Listening to the concerns of local residents 60% 67% 73%Managing the city's finances 62% 70% 70%

Page 71

Department: AdministrationFund: General Fund

2010 2011 2012 2012Acct No. Personal Services: Actual Actual Budget + Enc. Estimated

100-710-5190-00 Salaries & Wages 158,037.70 157,539.08 161,795.00 161,700.00 100-710-5211-00 Overtime 564.57 1,180.22 500.00 200.00 100-710-5212-00 P.E.R.S. 21,217.11 19,614.03 22,725.00 22,675.00 100-710-5213-00 Medicare 2,228.30 2,226.72 2,355.00 2,300.00 100-710-5221-00 Health Insurance 22,071.38 23,915.76 20,213.62 20,200.00 100-710-5222-00 Life Insurance 653.28 670.56 675.00 671.00 100-710-5223-00 Dental Insurance 1,103.04 1,140.72 1,150.00 1,145.00 100-710-5225-00 Workers Compensation 2,338.48 2,978.36 2,926.38 2,370.02

Total Personal Services 208,213.86$ 209,265.45$ 212,340.00$ 211,261.02$

Operating Expenditures:100-710-5415-00 Copy Supplies 1,728.14 1,720.97 1,500.00 1,500.00 100-710-5415-01 Copier Costs 7,105.15 6,802.37 7,500.00 5,884.88 100-710-5481-00 Printing 222.00 306.50 500.00 250.00 100-710-5500-00 Dues/Subscriptions 1,333.00 1,673.78 1,400.00 1,405.14 100-710-5510-00 Travel/Seminars/Mileage 929.25 1,530.17 2,500.00 1,400.00 100-710-5540-00 Consulting Services 16,000.00 - 17,650.00 17,650.00

Total Operating Expenditures 27,317.54$ 12,033.79$ 31,050.00$ 28,090.02$

Capital Outlay:- -

Total Capital Equipment -$ -$ -$ -$

Total Administration Expenditures 235,531.40$ 221,299.24$ 243,390.00$ 239,351.04$

Page 72

Department: AdministrationFund: General Fund

2013 2014 2015 2016Personal Services: PROPOSED Projected Projected ProjectedSalaries & Wages 176,065.00 178,158.00 176,115.00 181,370.00 Overtime 500.00 500.00 500.00 500.00 P.E.R.S. 24,720.00 25,015.00 24,730.00 25,465.00 Medicare 2,560.00 2,595.00 2,565.00 2,640.00 Health Insurance 22,351.00 22,440.00 23,725.00 23,310.00 Life Insurance 750.00 730.00 760.00 785.00 Dental Insurance 1,193.00 1,220.00 1,265.00 1,265.00 Workers Compensation 3,026.00 3,080.00 3,260.00 3,340.00


Operating Expenditures:Copy Supplies 1,550.00 1,550.00 1,550.00 1,550.00 Copier Costs 7,250.00 7,250.00 7,250.00 7,250.00 Printing 500.00 500.00 500.00 500.00 Dues/Subscriptions 1,650.00 1,650.00 1,650.00 1,650.00 Travel/Seminars/Mileage 2,500.00 2,500.00 2,500.00 2,500.00 Consulting Services 8,750.00 8,750.00 8,750.00 8,750.00


Capital Outlay:- - -


Total Administration Expenditures 253,365.00$ 255,938.00$ 255,120.00$ 260,875.00$

No significant changes or new expenditures are being proposed in this department.

Page 73

Department: Building

Description: Responsible for reviewing plans and inspecting the new construction and remodelingwithin the City to ensure the construction meets or exceeds building codes.

Chief Building Official: Doug Wenzel


Services Provided by Department (in-house): Inspection - reviews all new construction and remodeling to

verify code compliance for plans and applications.

Liberty Township - provides commercial plan review andinspection services on a contractual basis for the township.

Delaware County - proves plumbling inspection with the townshipon a contractual basis for the County.

Permits - reviews all applications and plans before issuingpermits to applicants.

2013 2014 2015 2016Revenues:

Expenditures:Personal Services 293,710 312,675 311,590 318,630 Operating Expenses 35,292 35,292 35,292 35,292 Capital Equipment - - - -

Budget Summary


Building Inspector Permit Technican Part-time Building Coordinator


Services Outsourced by Department: Backup Inspectors - during absences of City inspectors the

City hires contract inspectors to assist. *Reviewing, reorganization and improving intradepartmental software and services to assist with changing work loads.

Backup Plan Review - during absences of City employees andduring peak times the City hires contractors to assist.


Future Challenges or Issues facing the Department

Page 74

Department: Building





Balance Land Use




Goals & Objectives:1. Work on revising City Code to adjust to new code changes at the state and federal level.

2. Develop new OSHA related safety program.

Performance Measurements:Actual Actual Estimated

A. Permits: 2010 2011 2012 2013 2014

Single - family building permits issued and inspected 34 45 45 45 45Remodeling permits issued and inspected 20 82 44 45 45Decks 29 17 24 25 25

Color Block

Greenbelt

Downtown

Access

Land Use


→


n/a



"CEDA Negotiations"


"Update CIP"

"Update CIP"

"Update CIP"

"Update CIP"

Projected


Development

City Service

"Update CIP"

Commercial building permits issued and inspected 184 214 218 210 210

Liberty Township Commerical building permits issued and inspected 145 161 156 155 155

Page 75

Department: BuildingFund: General Fund


100-490-5190-00 Salaries & Wages 276,869.88 224,169.13 208,245.00 200,000.00 100-490-5211-00 Overtime 56.69 33.81 50.00 41.88 100-490-5212-00 P.E.R.S. 38,588.07 28,783.56 29,170.00 28,000.00 100-490-5213-00 Medicare 3,995.34 3,231.96 3,025.00 2,750.00 100-490-5221-00 Health Insurance 46,198.06 37,300.60 33,738.50 33,500.00 100-490-5222-00 Life Insurance 1,722.24 1,379.43 1,180.00 1,175.00 100-490-5223-00 Dental Insurance 3,011.64 2,229.66 1,985.00 1,980.00 100-490-5225-00 Workers Compensation 4,053.16 5,195.16 4,101.50 3,631.31 100-490-5240-00 Unemployment Claim - 10,062.00 - -


Operating Expenditures:100-490-5321-25 Cell Phones 1,237.99 899.00 1,063.42 910.00 100-490-5322-75 Delivery Services 347.10 663.90 762.30 685.00 100-490-5420-17 Maintenance Supplies - 188.36 226.00 70.19 100-490-5420-19 Reference Materials 20.00 1,414.76 2,578.00 18.00 100-490-5420-30 Safety Equipment - 118.00 1,200.00 135.00 100-490-5442-00 Copier Maint. Agreement 317.59 348.44 368.00 354.98 100-490-5450-31 Computer Software Agr. 1,751.40 1,751.40 1,900.00 1,751.40 100-490-5481-00 Printing 129.75 385.25 495.00 490.05 100-490-5500-00 Dues/Subscriptions 822.00 857.00 950.00 752.00 100-490-5510-00 Travel/Seminars/Mileage 5,509.65 3,680.04 4,242.15 4,000.00 100-490-5510-90 Car Allowance 4,042.50 4,410.00 4,410.00 4,410.00 100-490-5532-00 Other Contractual Serv. 1,545.47 4,128.00 9,000.00 5,766.45 100-490-5533-00 Plan Review Services 15,600.00 10,830.00 16,965.00 6,060.00


Capital Outlay:- -


Total Building Department Expenditures 405,818.53$ 342,059.46$ 325,654.87$ 296,481.26$

Page 76

Department: BuildingFund: General Fund

2013 2014 2015 2016Personal Services: PROPOSED Projected Projected ProjectedSalaries & Wages 218,005.00 231,995.00 228,875.00 235,440.00 Overtime 50.00 50.00 50.00 50.00 P.E.R.S. 30,530.00 32,490.00 32,050.00 32,970.00 Medicare 3,165.00 3,365.00 3,320.00 3,420.00 Health Insurance 37,180.00 37,400.00 39,540.00 38,850.00 Life Insurance 1,296.00 1,270.00 1,330.00 1,375.00 Dental Insurance 2,060.00 2,110.00 2,185.00 2,185.00 Workers Compensation 3,874.00 3,995.00 4,240.00 4,340.00 Unemployment Claim - - - -


Operating Expenditures:Cell Phones 1,000.00 1,000.00 1,000.00 1,000.00 Delivery Services 762.00 762.00 762.00 762.00 Maintenance Supplies 376.00 376.00 376.00 376.00 Reference Materials 1,400.00 1,400.00 1,400.00 1,400.00 Safety Equipment 1,200.00 1,200.00 1,200.00 1,200.00 Copier Maint. Agreement 368.00 368.00 368.00 368.00 Computer Software Maintenance Agreement 1,900.00 1,900.00 1,900.00 1,900.00 Printing 564.00 564.00 564.00 564.00 Dues/Subscriptions 870.00 870.00 870.00 870.00 Travel/Seminars/Mileage 4,442.00 4,442.00 4,442.00 4,442.00 Car Allowance 4,410.00 4,410.00 4,410.00 4,410.00 Other Contractual Services 8,000.00 8,000.00 8,000.00 8,000.00 Plan Review Services 10,000.00 10,000.00 10,000.00 10,000.00


Capital Outlay:- - -


Total Building Department Expenditures 331,452.00$ 347,967.00$ 346,882.00$ 353,922.00$


Page 77

Department: City Clerk

Description: City Council serves as the legislative and policy-making body. The City Clerk servesthe City Council and multiple other City boards.

Director: Sue D. Ross, CMC


[email protected]

Services Provided by Department (in-house): Prepare agendas, legislation and exhibits/attachments for

consideration by Council. Coordinate notification regarding public hearings. Coordinate efforts to auction surplus equipment and impounded

items. Council Designee for Public Record training. Record Manager for all City departments; maintain retention

schedule and process all records for disposal as per City policyand State statute.

Schedule, prepare meeting room, attend, and prepare minutesfor City Council, Planning & Zoning Commission, Board of ZoningAppeals, Records Commission and Charter Review Commissionmeetings.

Maintain all agendas and legislation on City Web site. 2013 2014 2015 2016 Maintain all permanent records for City departments. Revenues: Oversee Civil Service hiring process and non-classified job posting

procedures. Receive and prepare/review public record requests received by

the City. Expenditures: Receive and process all annexations, initiatives and petitions. Personal Services 108,080 146,165 155,135 194,535 Provide graphic support for design and publication of Parks and Operating Expenses 45,660 37,090 22,031 22,411

Recreation Department program guide. Capital Equipment - 3,750 - - Supervise and implement electronic record management program. Total Expenditures 153,740$ 187,005$ 177,166$ 216,946$

Budget Summary

City Clerk

City Secretary/Receptionist

Supervise and implement electronic record management program. Total Expenditures 153,740$ 187,005$ 177,166$ 216,946$ Prepare informational packets for meetings. Prepare minutes for Historic Downtown Advisory Commission.

*Coordinating staff efforts and contracted service provides a challengeServices Outsourced by Department: as large amounts of records and data must be processed in a timely Online auction of surplus/impounded items. manner. This is a large project managed in coordination with daily Scanning of large-format documents for electronic management duties of City Clerk and Secretary/Receptionist.

program. Shredding of records approved for disposal. *Reduction in staff provides challenge regarding front desk coverage

when Secretary/Receptionist is absent.

Proposal for in-house "temporary" student/worker to assistwith manual scanning and organization of documents. Requesting 6 hours per week at close to minimum wage.Estimated budget impact is $3760.

This is not reflected in the budget document.

Minor service level being requested in FIRST amendment.


Page 78

Department: City Council and City Clerk

To assist readers in linking City Council and department goals to the vision and strategy:




Balance Land Use




Goals & Objectives:1. Continue the scanning and loading into the SIRE electronic document system of documents from all City departments, which provides

easy access to public records for City Staff and Public.2. Continue development of a Disaster Management Plan for the City Clerk's office/City records. Ensures accessibility and security of vital

and historic records.

Color Block

Greenbelt

Downtown

Access

Land Use


→


n/a



"CEDA Negotiations"


"Update CIP"

"Update CIP"

"Update CIP"

"Update CIP"


Development

City Service

"Update CIP"

Performance Measurements: Actual Actual Estimated2010 2011 2012 2013 2014

A. Transparent and Proactive Communication

Records retention software:Number of departments participating 7 7 7 7 7Percentage of departments participatings 87% 87% 87% 87% 87%

Number of resolutions & ordinances issued 81 65 70 75 80Public Meetings & minutes 27 25 23 25 25Average ordinances/resolutions issued per meeting 3.0 2.6 3.0 3.0 3.2

Public Record Requests completed for all departments 275 275 275 275 275

Projected

Page 79

Department: City Council and City ClerkFund: General Fund


100-715-5190-00 Salaries & Wages 83,303.19 76,144.81 77,750.00 77,700.00 100-715-5211-00 P.E.R.S. 10,532.65 9,127.28 10,455.00 10,450.00 100-715-5212-00 Social Security 502.20 331.70 200.00 75.00 100-715-5213-00 Medicare 1,161.36 1,059.44 1,130.00 1,120.00 100-715-5221-00 Health Insurance 11,971.86 12,874.74 13,495.00 13,485.00 100-715-5222-00 Life Insurance 354.72 362.16 365.00 365.00 100-715-5223-00 Dental Insurance 805.56 830.04 840.00 835.00 100-715-5225-00 Workers Compensation 1,097.32 1,401.77 1,390.00 1,286.74


Operating Expenditures:100-715-5420-81 Awards 103.40 - 312.00 298.53 100-715-5450-76 SSI Maint. Agreement 5,580.80 5,580.80 5,600.00 5,580.80 100-715-5501-00 Dues/Subscriptions 18,534.00 18,696.00 7,650.00 7,645.00 100-715-5510-00 Travel/Meetings 642.77 1,233.79 705.00 550.00 100-715-5554-01 Codification 5,039.76 3,218.44 7,196.96 4,356.96 100-715-5560-00 Contracted Services 1,517.14 520.00 11,500.00 8,350.00 100-715-5481-00 Printing - - - - 100-715-5599-00 Miscellaneous 590.68 - - -


Capital Outlay:100-715-5680-06 Records Retention Files 2,978.28 - -

Total Capital Equipment 2,978.28$ -$ -$ -$

Total Council & Clerk Expenditures 144,715.69$ 131,380.97$ 138,588.96$ 132,098.03$

Membership Dues:Mid‐Ohio Regional Planning CommissionOhio Municipal LeagueInternational Municipal ClerksOhio Municipal Clerks AssociationChamber of CommerceAssociation of Records Managers and Administrators

Council and Board Salary:

Planning & Zoning Member $ 600 per yearBoard of Zoning Appeals Member $ 600 per yearCity Council Member $3,000 per yearMayor $4,500 per year

Page 80

Department: City Council and City ClerkFund: General Fund

2013 2014 2015 2016Personal Services: PROPOSED Projected Projected ProjectedSalaries & Wages 85,682.00 111,465.00 117,940.00 152,740.00 P.E.R.S. 10,472.00 15,175.00 16,080.00 20,250.00 Social Security 1,289.00 200.00 200.00 200.00 Medicare 1,242.00 1,620.00 1,715.00 2,220.00 Health Insurance 14,828.00 14,960.00 15,815.00 15,540.00 Life Insurance 404.00 400.00 420.00 435.00 Dental Insurance 868.00 890.00 925.00 925.00 Workers Compensation 1,420.00 1,455.00 2,040.00 2,225.00


Operating Expenditures:Awards - - - - SSI Maintenance Agreement 5,600.00 5,600.00 5,600.00 6,000.00 Dues/Subscriptions 8,035.00 8,265.00 8,456.00 8,411.00 Travel/Meetings 825.00 225.00 225.00 500.00 Codification 4,250.00 7,500.00 4,250.00 4,500.00 Contracted Services 18,250.00 15,500.00 3,000.00 3,000.00 Printing 8,700.00 - - - Miscellaneous - 500.00


Capital Outlay:Record Retention Files - 3,750.00 -

Total Capital Equipment -$ 3,750.00$ -$ -$

Total Council & Clerk Expenditures 161,865.00$ 187,005.00$ 177,166.00$ 216,946.00$

Changes or New Expenditures ----ONE TIME printing costs for Charter Amendments and completing historical document scanning.

Page 81

Department: Development

Description: Responsible for Planning, Zoning and Economic Development activities of the City andentrusted for proper plan review, enforcement and administration of developmentrelated regulations and policies.

Director: David M. Betz, AICP


Services Provided by Department (in-house): Zoning Administration - Review development plans and follow

procedures for review through Planning and Zoning Commissionand City Council as required by law.

Zoning Enforcement - Investigating complaints and proactivelyfinding violations of the Zoning Code and Property MaintenanceCode as required by law.

Sudivision Administration - Review subdivision proposals andplats and following procedures for review through Planning andZoning Commission and City Council as required by law.

Long Range Planning - Preparing plans for the long term growthand vitality of the City.

Capital Improvement Planning - Preparing plans for future capitalimprovements.

Economic Development - Recruiting and retaining businesses 2013 2014 2015 2016and industry. Revenues:

Tax Increment Finance District reporting to the Ohio Departmentof Development.

Coordinates activities of the Planning and Zoning Commission,Historic Downtown Advisory Commission, Arbor Advisory Expenditures:Commission and Community Improvement Corporation. Personal Services 214,710 228,360 231,380 236,390

Maintains City's Tree City USA status. Operating Expenses 36,900 36,900 36,900 38,900 Capital Equipment 3,500 - - - Total Expenditures 255,110$ 265,260$ 268,280$ 275,290$

Budget Summary


PT Zoning InspectorDevelopment

Planner


Services Outsourced by Department: Architectural Advisory services - Architect needed for design

review and compatibility. *Continued growth of new and existing business in the face of Court Reporter services - for Court Reporting of appeals and challenging economic times.

variances proceedings as required by law. Special legal counsel as needed. *Capital Improvement Planning and Development in conjunction with

funding through Finance Department.

*Maintaining best practices of local government planning, zoning and development with declining budget opportunities.



Page 82

Department: Development





Balance Land Use




Goals & Objectives:1. Continue to provide GIS training and connectivity to the Parks and Public Services departments for street and traffic signs. Reduces costs

by sharing same software with multiple departments.2. Enhance code enforcement program with education page on Web site.

3. Develop TIF District residential rehabilitation program.

4. Increase business recruitment and retainment efforts.

5. Develop TIF District capital improvement plan and priorites.

6. Continue Asset Management project.

Color Block

Greenbelt

Downtown

Access

Land Use


→


n/a



"CEDA Negotiations"


"Update CIP"

"Update CIP"

"Update CIP"

"Update CIP"


Development

City Service

"Update CIP"

Performance Measurements: Actual Actual Estimated Proposed2010 2011 2012 2013 2014

A. Development projects

Number of P&Z Commission Projects reviewed 14 14 12 16 14Number of Board of Appeal Projects reviewed 3 0 2 2 2Number of Historic Downtown Advisory Projects 5 3 6 6 6

B. Economic Development projects 0 3 4 3 4

Number of CIC agreements 4 2 2 2 2

C. Zoning

Number of Zoning Letters 48 68 76 80 80

Page 83

Department: DevelopmentFund: General Fund


100-410-5190-00 Salaries & Wages 142,995.19 142,455.74 147,965.00 147,900.00 100-410-5211-00 P.E.R.S. 19,781.56 18,197.16 20,720.00 20,710.00 100-410-5213-00 Medicare 2,005.68 2,003.92 2,150.00 2,145.00 100-410-5221-00 Health Insurance 28,055.52 30,353.72 32,212.28 32,200.00 100-410-5222-00 Life Insurance 764.04 784.20 790.00 788.00 100-410-5223-00 Dental Insurance 1,611.12 1,660.08 1,670.00 1,665.00 100-410-5225-00 Workers Compensation 2,072.62 2,640.55 2,617.72 2,520.27


Operating Expenditures:100-410-5321-25 Cell Phones - - 500.00 500.00 100-410-5420-19 Reference Materials 627.80 371.12 600.00 350.00 100-410-5440-00 Equipment Maintenance 460.08 750.00 473.00 400.00 100-410-5450-90 GIS Maintenance 6,722.25 10,986.20 11,277.00 11,270.35 100-410-5482-02 Legal Ads 1,723.32 417.08 1,500.00 998.54 100-410-5500-00 Dues/Subscriptions 2,080.99 1,448.00 2,800.00 2,653.00 100-410-5510-00 Travel/Seminars/Mileage 7,550.69 1,728.30 6,000.00 5,000.00 100-410-5533-03 Architecture Advisor 7,235.00 4,540.00 7,010.00 6,000.00 100-410-5553-00 Court Reporter 762.75 - 1,000.00 864.40 100-410-5554-00 Economic Dev. Activity 760.00 2,852.00 6,000.00 5,400.00


Capital Outlay:100-410-5690-04 GIS Upgrades - 2,040.00 4,000.00 3,995.00

Total Capital Equipment -$ 2,040.00$ 4,000.00$ 3,995.00$

Total Development Dept. Expenditures 225,208.61$ 223,228.07$ 249,285.00$ 245,359.56$

Page 84

Department: DevelopmentFund: General Fund

2013 2014 2015 2016Personal Services: PROPOSED Projected Projected ProjectedSalaries & Wages 157,485.00 161,745.00 162,180.00 166,810.00 P.E.R.S. 22,048.00 22,645.00 22,710.00 23,355.00 Medicare 2,284.00 2,350.00 2,355.00 2,420.00 Health Insurance 34,133.00 36,220.00 38,405.00 37,975.00 Life Insurance 862.00 840.00 880.00 910.00 Dental Insurance 1,735.00 1,775.00 1,845.00 1,845.00 Workers Compensation 2,703.00 2,785.00 3,005.00 3,075.00


Operating Expenditures:Cell Phones 600.00 600.00 600.00 600.00 Reference Materials 600.00 600.00 600.00 600.00 Equipment Maintenance 400.00 400.00 400.00 400.00 GIS Maintenance 12,000.00 12,000.00 12,000.00 12,000.00 Legal Ads 1,500.00 1,500.00 1,500.00 1,500.00 Dues/Subscriptions 2,800.00 2,800.00 2,800.00 2,800.00 Travel/Seminars/Mileage 6,000.00 5,000.00 5,000.00 7,000.00 Architecture Advisor 6,000.00 7,000.00 7,000.00 7,000.00 Court Reporter 1,000.00 1,000.00 1,000.00 1,000.00 Economic Development Activity 6,000.00 6,000.00 6,000.00 6,000.00


Capital Outlay:GIS Upgrades (camera) 3,500.00 - -


Total Development Dept. Expenditures 261,650.00$ 265,260.00$ 268,280.00$ 275,290.00$


Page 85

Department: Engineering

Description: Responsible for providing various engineering-related services for capital improvementprojects and privately-developed sites.

City Engineer: Robert E. Rice, Jr., P.E.


Services Provided by Department (in-house): Street Maintenance & Repair Program: Rate each roadway and

pathway in the entire City; analyze the data collected; formulatethe scope of the program; prepare construction cost estimate;prepare bid documents(including plans, details and specifications);execute bid process; perform construction inspection; contractadministration and project close-out.

Sidewalk Repair & Replacement Program: All sidewalks withinthe entire City are inspected against adopted criteria; a program isplanned/identified; notices are sent to property owners havingdeficiencies; nearly one-half of those receiving notices contact theCity with questions (with some requiring meetings/site visits/additional information to City Council); an entire "opt-out" processis administered; contract/bid documents are prepared; theprogram is publicly bid; construction commences with associated 2013 2014 2015 2016inspection and finally, improvements are approved. Revenues:

Various Capital Improvement Projcts: Certain manageably-sizedprojects that can be completely performed on an as-needed basissuch as; culvert reconstructions, storm sewer structure reconstructions, pathway/sidewalk extensions and roadway Expenditures:reconstructions. Personal Services 272,965 289,605 288,260 299,085

Engineering Plan Review: Review of all engineering plans including, Operating Expenses 41,750 43,500 43,500 45,300 but not limited to, site layout, grading, stormwater management, Capital Equipment - - - - traffic maintenance, erosion and sediment control. Total Expenditures 314,715$ 333,105$ 331,760$ 344,385$

Provide scopes/descriptions/consideration/cost estimates for

Budget Summary

City Engineer

Assistant City Engineer Staff Engineer

Provide scopes/descriptions/consideration/cost estimates forvarious capital improvement projects: prepare information forCity Council, and various committees, in regard to various

possible projects utilizing staff's institutional knowledge andexpertise.

Perform Residential Lot Engineering Inspections: Provide fieldinspections for conditional and final occupancy permits for all *Work with City Council to identify and develop future capital residential lots within the City, including site grading/drainage, improvement projects.sidewalks, drive approaches, driveways, plantings, utilities, andhealth, safety and welfare items. *Work with othe rdepartments to utilize the development GIS database

to facilitate daily operations and maintenance.Services Outsourced by Department: NPDES, Ph. 2 Program (shared): As a municipality with a *Identify new and upcoming products and methods for use in the

separate storm sewer system, the City is required to adhere to Street Maintenance and Repair Program that will allow the dollarsregulations for protection of "waters of the state" from pollutants spent to be stretched.in stormwater discharges.

Various CIP Preliminary Studies/Analysis/Cost Estimates/Designs (shared): Depending on the specific scope, size andcomplexity of proposed projects, consultants may be used.

Traffic/Transportation Studies: As traffic-related studies can berelatively complex in nature, this is an area requiring the expertiseprovided by a traffic engineer.

Permits Associated with FEMA, OEPA, Army Corps, etc: Permitting with these agencies can be time-consuming andintricate and often requires the sophisticated level of expertiseprovided by a consultant.



Page 86

Department: Engineering





Balance Land Use




Goals & Objectives:1. Evaluation, planning and implementation of the City Sidewalk Maintenance & Repair Program.

2. Evaluation, planning and implementation of the City Street Maintenance & Repair Program.

3. Evaluation, planning and implementation of various TIF district capital improvement projects.

4. Continue comprehensive GIS mapping of City's storm sewer system.

City Service

Development "Powell Means Business Initiative" "Update CIP"


Color Block Vision or Fundamental Strategies

→


Greenbelt n/a "Update CIP"

Downtown "Downtown TIF Project Plan" "Update CIP"

Access "ONE Community Action Plan" "Update CIP"

Land Use "CEDA Negotiations" "Update CIP"


A. Maintain and expand infrastructure networking:

Number of participants in Sidewalk Repair Program 78 57 103 100 100

Number of Conditional Inspection Approvals 26 18 15 23 27Number of Final Inspection Approvals 37 30 38 46 54Percentage of Conditional Inspections to Final Inspections 70.3% 60.0% 39.5% 50.0% 50.0%

Page 87

Department: EngineeringFund: General Fund


100-610-5190-00 Salaries & Wages 191,335.19 192,492.52 196,535.00 196,400.00 100-610-5190-11 Overtime 20.05 - 200.00 - 100-610-5211-00 P.E.R.S. 26,789.68 24,745.68 27,545.00 27,540.00 100-610-5213-00 Medicare 2,715.27 2,740.09 2,860.00 2,855.00 100-610-5221-00 Health Insurance 34,043.24 36,790.50 38,959.78 32,900.00 100-610-5222-00 Life Insurance 1,122.96 1,151.88 1,160.00 1,155.00 100-610-5223-00 Dental Insurance 1,908.60 1,970.76 1,985.00 1,980.00 100-610-5225-00 Workers Compensation 2,743.80 3,533.57 3,490.22 3,446.50


Operating Expenditures:100-610-5321-25 Cell Phones 392.93 466.89 631.69 400.00 100-610-5420-50 Reference Materials 504.51 144.95 300.00 300.00 100-610-5420-50 Field Supplies 164.67 747.17 500.00 500.00 100-610-5481-00 Printing/Scanning 60.94 56.13 100.00 85.00 100-610-5500-00 Dues/Subscriptions 3,415.52 3,445.52 3,750.00 3,367.52 100-610-5510-00 Travel/Seminars/Mileage 3,851.66 2,335.65 4,176.90 2,500.00 100-610-5531-00 Contract Engineer 1,280.00 320.00 2,500.00 - 100-610-5565-04 NPDES Contract Serv. 44,120.29 28,617.34 42,800.06 39,372.26


Capital Outlay:100-610-5631-01 Murphy Park Connector 17,300.00 - - - 100-620-5631-02 Traffic Signal Study - - 4,000.00 3,600.00

Total Capital Equipment 17,300.00$ -$ 4,000.00$ 3,600.00$

Total Engineering Dept. Expenditures 331,769.31$ 299,558.65$ 331,493.65$ 316,401.28$

Page 88

Department: EngineeringFund: General Fund

2013 2014 2015 2016Personal Services: PROPOSED Projected Projected ProjectedSalaries & Wages 204,843.00 213,625.00 210,290.00 219,850.00 Overtime 200.00 200.00 200.00 200.00 P.E.R.S. 28,706.00 29,940.00 29,470.00 30,810.00 Medicare 2,973.00 3,105.00 3,055.00 3,195.00 Health Insurance 34,351.00 36,220.00 38,405.00 37,975.00 Life Insurance 1,290.00 1,265.00 1,325.00 1,370.00 Dental Insurance 1,517.00 1,555.00 1,610.00 1,610.00 Workers Compensation 3,595.00 3,695.00 3,905.00 4,075.00


Operating Expenditures:Cell Phones 600.00 600.00 600.00 600.00 Reference Materials 300.00 300.00 300.00 300.00 Field Supplies 500.00 500.00 500.00 500.00 Printing/Scanning 100.00 100.00 100.00 100.00 Dues/Subscriptions 3,750.00 3,800.00 3,800.00 3,900.00 Travel/Seminars/Mileage 4,000.00 4,200.00 4,200.00 4,400.00 Contract Engineer 2,500.00 2,500.00 2,500.00 2,500.00 NPDES Contract Serv. 30,000.00 31,500.00 31,500.00 33,000.00


Capital Outlay:Murphy Park Connector - - - - Traffic Signal Study - - - -


Total Engineering Dept. Expenditures 319,225.00$ 333,105.00$ 331,760.00$ 344,385.00$


Page 89

Department: Finance

Description: Responsible for the accounting and financial reporting of all City operations and isentrusted with collecting, depositing and investing all City funds.

Director: Debra K. Miller, CPA


Services Provided by Department (in-house): General Accounting - recording the City's transactions into

the general ledger; processing the accounts payable, payrolland receivables; and bank reconciliations.

Cash and Debt Management - prepare monthly cash statusreports; make investment decisions; track investments;prepare quarterly investment reports; make debt payments;work with rating agencies; and post-issuance compliance.

Financial and Budgetary Reporting - prepares monthlyfinancial and budgetary reports; prepares annual budgetdocument; prepares annual financial statement includingComprehensive Annual Financial Report.

Risk Management - monitors and maintains liability insuranceclaims through self-insurance pool; board representative forself-insurance pool; and safety committee coordinator. 2013 2014 2015 2016

Human Resources - administers employee benefits including Revenues:insurances, COBRA and personnel files.

Income tax - delinquent tax collections including attendingcourt and correspondence with residents.

Other - assets management; participate in union negotiations; Expenditures:prevailing wage; records retention and many other activities. Personal Services 286,340 303,325 302,220 308,030

Operating Expenses 262,775 256,650 259,200 261,800 Services Outsourced by Department: Capital Equipment - - 1,000 - Income tax recordkeeping and collection is done by the Regional Total Expenditures 549,115$ 559,975$ 562,420$ 569,830$

Income Tax Agency (RITA); costs associated reflected in the

Budget Summary

Finance Director

Assistant Finance Director Finance Specialist

Income Tax Agency (RITA); costs associated reflected in theFinance Department budget.

Self-insurance Pool for Risk Management - Wichert Insurance

processes claims and represents CORMA pool; costs associatedreflected in CORMA budget.

Employee Benefit Consultant, Wells Fargo Insurance, preparesannual employee insurance bids and assist City with employee * Ohio Society of CPAs and the Governor are looking at introducingconcerns; costs associated part of health insurance premium. various legislative bills to change the municipal income tax

GAAP consultant, Weaver and Assoc. assists the City gaap code language and collection methods. This could change thefinancial statements; costs associated part of Finance Department affect the cash flow timing and the collection amount for the City.budget. The City can't address either problem until the bill has been

Property taxes are collected by Delaware County Auditor for written and passed.all government entities in the County; costs associated reflectedin Finance Department budget for the General Fund and in *Maintaining GFOA best practices and standards with a smalleach related collection fund. government and staff. Continuing to balance best practices with

what is effective and efficient for a small government.

*Long-term capital improvement funding sources. The department will continue to provide information and support to the Council as they search for a long-term solution. A part of solution will be brought to the resident voters in November 2012.



Page 90

Department: Finance





Balance Land Use




Goals & Objectives:1. GFOA award programs - continue striving to maintain high financial standards and accountability.

2. Income tax - continue to ensure compliance through delinquent tax collection programs and procedures.

3. Work with committees to update capital improvement plan.

4. Work with committees to find capital improvement funding sources.

5. Work with committee to fund current and future project plan with TIF funding.

6. Work with City Manager on CEDA funding details.

"Update CIP"

"Update CIP"

"Update CIP"

"Update CIP"


Development

City Service


→


n/a



"CEDA Negotiations"


"Update CIP"

Color Block

Greenbelt

Downtown

Access

Land Use


A. Financial accountability and standards

1. GFOA Comprehensive Annual Financial Report (CAFR)Apply for -

2012 Maintain

2. GFOA Distinguished Budget AwardApply for -

2014 Maintain

B. Delinquent Tax Collection Programs1. Subpoena program $46,833 $100,083 $45,000 $35,000 $35,0002. City Delinquent letter program not tracked $139,964 $75,000 $50,000 $50,000

C. Communication Tools

1. Popular Annual Financial Report n/a n/a newApply for -

2013 Maintain2. Quarterly and Annual Report Articles each included each included each included Maintain Maintain3. Newspaper articles about City finance not tracked not tracked 10 + 5 + Maintain4. Income Tax Postcard mailed Feb. mailed Feb. mailed Feb. mail Feb. Maintain

D. Financial accountability and standardsVariance of Budget versus Actual Revenue for:1. Income Tax Revenue -15.00% 9.87% 1.50% 1.00% 1.00%2. Total General Fund Revenues -7.60% -1.03% 1.00% 1.00% 1.00%

Received for years 2006 through 2011Received for years 2007 through 2012

Page 91

Department: FinanceFund: General Fund


100-725-5190-00 Salaries & Wages 181,105.35 195,124.40 202,525.00 201,000.00 100-725-5190-11 Overtime - 1,284.12 500.00 223.78 100-725-5211-00 P.E.R.S. 25,221.24 25,375.22 28,145.00 27,970.26 100-725-5213-00 Medicare 2,546.83 2,778.62 2,915.00 2,855.72 100-725-5221-00 Health Insurance 35,726.76 36,578.76 38,722.37 38,700.00 100-725-5222-00 Life Insurance 1,042.53 1,168.20 1,175.00 1,170.00 100-725-5223-00 Dental Insurance 1,918.91 1,970.76 1,985.00 1,980.00 100-725-5225-00 Workers Compensation 2,945.79 3,344.29 3,572.63 3,412.79


Operating Expenditures:100-725-5321-25 Cell Phone - - 600.00 600.00 100-725-5351-00 Postage Meter 1,810.44 1,810.44 1,825.00 1,810.44 100-725-5420-19 Reference Materials 327.00 374.00 592.00 564.50 100-725-5440-00 Equipment Maintenance 1,211.09 2,560.52 1,220.00 1,220.00 100-725-5450-75 SS Maint. Agreement 9,164.65 9,164.65 9,170.00 9,164.65 100-725-5481-00 Printing 2,123.19 2,384.11 1,500.00 1,354.50 100-725-5500-00 Dues/Subscription 2,055.00 2,193.45 2,622.85 2,527.85 100-725-5510-00 Travel/Seminars/Mileage 3,514.53 4,855.83 6,220.00 6,119.49 100-725-5560-25 Tax Advisor - - - - 100-725-5560-75 GAAP Conversion 9,945.00 9,775.00 20,940.00 9,690.00 100-725-5560-80 State Audit Services 19,186.16 20,414.63 43,591.00 22,591.00 100-725-5560-90 Income Tax Collection Fee 135,885.66 158,864.66 161,400.00 162,000.00 100-725-5560-94 Credit Card Fees 1,686.73 2,485.66 3,404.70 3,299.06 100-725-5560-95 Bank Fees 5,055.45 5,188.02 5,249.21 3,581.00 100-725-5560-96 Auditor/Treasurer Fees 10,641.37 14,897.08 12,500.00 11,058.98 100-725-5560-97 Asset Auction Fees 450.98 2,275.61 1,500.00 1,248.87 100-725-5591-00 Refunded Fees/Permits 1,209.62 1,345.14 733.41 706.19 100-725-5591-01 Reimbursed Expenses 6,581.80 1,178.74 11,636.59 11,357.77


Capital Outlay:100-725-5680-09 Office Equipment - - 1,750.00 645.96 100 725 5680 09 Office Equipment 1,750.00 645.96 100-725-5680-10 Accounting Software - - 22,500.00 21,432.00

Total Capital Equipment -$ -$ 24,250.00$ 22,077.96$

Total Finance Department Expenditures 461,356.08$ 507,391.91$ 588,494.76$ 548,284.81$

Page 92

Department: FinanceFund: General Fund

2013 2014 2015 2016Personal Services: PROPOSED Projected Projected ProjectedSalaries & Wages 213,517.00 218,435.00 214,940.00 220,355.00 Overtime 500.00 500.00 500.00 500.00 P.E.R.S. 29,963.00 30,655.00 30,165.00 30,920.00 Medicare 3,104.00 3,175.00 3,125.00 3,205.00 Health Insurance 41,110.00 43,415.00 46,000.00 45,430.00 Life Insurance 1,280.00 1,250.00 1,310.00 1,360.00 Dental Insurance 2,060.00 2,110.00 2,185.00 2,185.00 Workers Compensation 3,691.00 3,785.00 3,995.00 4,075.00


Operating Expenditures:Cell Phone 600.00 600.00 600.00 600.00 Postage Meter 1,825.00 1,900.00 1,900.00 1,900.00 Reference Materials 400.00 450.00 400.00 450.00 Equipment Maintenance 750.00 750.00 750.00 350.00 SS Maint. Agreement 9,450.00 9,550.00 9,650.00 9,700.00 Printing 1,500.00 1,500.00 1,550.00 1,550.00 Dues/Subscription 3,200.00 3,300.00 3,300.00 3,400.00 Travel/Seminars/Mileage 6,550.00 6,600.00 6,600.00 6,650.00 Tax Advisor 6,000.00 - - - GAAP Conversion 11,250.00 11,500.00 11,500.00 12,000.00 State Audit Services 26,000.00 22,500.00 22,500.00 22,500.00 Income Tax Collection Fee 170,000.00 172,000.00 174,500.00 176,000.00 Credit Card Fees 3,750.00 3,750.00 3,750.00 3,750.00 Bank Fees 5,000.00 5,000.00 5,000.00 5,000.00 Auditor/Treasurer Fees 13,300.00 13,300.00 14,000.00 14,000.00 Asset Auction Fees 1,500.00 2,250.00 1,500.00 2,250.00 Refunded Fees/Permits 1,200.00 1,200.00 1,200.00 1,200.00 Reimbursed Expenses 500.00 500.00 500.00 500.00


Capital Outlay:Office Equipment - - 1,000.00 - Office Equipment 1,000.00 Accounting Software - - - -

Total Capital Equipment -$ -$ 1,000.00$ -$

Total Finance Department Expenditures 558,000.00$ 559,975.00$ 562,420.00$ 569,830.00$

Changes or New expenditures ---- One time Single Audit for ARRA grant and tax advisor for anticipated tax code changes.

Page 93

Speciality Department: Other ChargesFund: General Fund

Services Provided by Department (in-house): The City doesn't have a Human Resources or Personnel

Department so costs associated with these duties are chargedto Other Charges budget. The finance department handles themajority of the duties associated with Human Resources.

The City has centralized purchasing for their office supplies andthe costs associated with this purchases are charged to OtherCharges budget. The administrative department handles thepurchases for all department except the Police Department.

Services Outsourced by Department: The City is part of the Delaware County Health District instead

of having its own Health Department. Costs associated are charged to Other Charges budget.

The City is part of the Delaware County Office of HomelandSecurity and Emergency Management which allows it to shareequipment and training around the County. Costs associatedare charged to Other Charges budget.

The Delaware County Elections Board handles the electionsthroughout the county. Costs associated with City electionsare charged to Other Charges budget. 2013 2014 2015 2016

The City contracts with Wiles, Boyle, Burkholder for their Revenues:general legal needs and other attorneys for specialized needs andthe costs associated are charged to Other Charges budget.

The City contracts with the City of Delaware for itsProsecutor services while the costs associated are charged to Expenditures:the Other Charges budget. Personal Services

Operating Expenses 213,200 255,050 217,500 216,250 Capital EquipmentTotal Expenditures 213,200$ 255,050$ 217,500$ 216,250$

Speciality Department: CORMA

Budget Summary

Other Charges

Legal Expenses

Office Supplies, Postage

Health Dept, Emergency

Mgmt.

Transfers and Advances

Personnel Expenses

Contingencies

Speciality Department: CORMAFund: General Fund

Services Provided by Department (in-house): Claims administration, including collection from third party

insurance companies is done by the finance department. The Finance Director and Assistant Finance Director represent

the City on the CORMA board. Bookkeeping of the CORMA pool is done by one of the member

cities. Currently, it is being done by the City of Powell.

Services Outsourced by Department: Wickert Insurance is the pool's third party administrator that

pays claims through the pool. Actuarial and premium setting is done by outside parties based

on the levels of insurance coverages requested by the pool.

2013 2014 2015 2016Revenues:CORMA Revenues 25,000 25,000 25,000 25,000 All Other 74,000 74,000 74,000 74,000 Total Revenues 99,000 99,000 99,000 99,000 Expenditures:Personal ServicesOperating Expenses 94,350 95,350 96,350 97,350 Capital EquipmentTotal Expenditures 94,350$ 95,350$ 96,350$ 97,350$

Budget SummaryCity Risk Management

Premium Costs

Claim

Processing

Claim Reimbursement

Page 94

Department: FinanceFund: 27th Pay

Services Provided by Department (in-house): The City pays its employees bi-weekly which usually occurs

twenty-six (26) times a year. However, every 11 to 14 yearsa "twenty-seventh" payday occurs. The City puts aside afraction each year to pay for this "unusual" occurrence.

Services Outsourced by Department: None

2013 2014 2015 2016Revenues:Revenues 28,055 - 12,959 13,398

Expenditures:Personal ServicesOperating Expenses - 115,283 - - Capital EquipmentTotal Expenditures -$ 115,283$ -$ -$

Department: FinanceFund: General Fund Reserve

Budget Summary

Services Provided by Department (in-house): Rainy day type fund for the City

Services Outsourced by Department: None

2013 2014 2015 2016Revenues:Revenues 25,000 25,000 25,000 25,000

Expenditures:Personal ServicesOperating ExpensesCapital EquipmentTotal Expenditures

Budget Summary

Page 95

Department: Other ChargesFund: General Fund

2010 2011 2012 2012Acct No. Operating Expenditures: Actual Actual Budget + Enc. Estimated

100-750-5551-00 Legal Services 82,298.59 117,608.56 127,775.07 105,143.26 100-750-5552-00 Prosecutor 9,750.00 8,250.00 14,450.00 9,800.00

Subtotal Legal Services 92,048.59$ 125,858.56$ 142,225.07$ 114,943.26$

100-790-5322-00 Postage 6,634.17 5,922.00 7,200.00 6,418.27 100-790-5410-00 Office Supplies 8,976.13 7,931.26 10,203.90 7,705.16 100-790-5501-00 Memberships 545.00 695.00 350.00 150.00 100-790-5510-75 Personnel (HR) Training 1,860.75 811.00 1,500.00 823.00 new account Wellness Program - - - - 100-790-5554-02 Election Expenses 1,800.58 - 2,000.00 - 100-790-5555-00 Property/Liability Ins. 413.00 100-790-5560-59 Personnel Admin. Fees 4,044.50 2,989.50 4,600.00 3,570.00 100-790-5560-78 Employee Screening 5,309.96 - 5,750.00 5,581.50 100-790-5560-79 Health Department 21,454.62 21,721.98 22,200.00 21,598.96 100-790-5585-00 Special Projects - - 10,000.00 10,000.00 100-790-5586-00 Public Transp. Assist. - - - - 100-790-5594-00 Emergency Mgmt Comm. 4,414.00 4,461.20 4,825.00 4,804.40 100-790-5930-10 Internal Contigency - - 6,200.00 -

Subtotal General Charges 55,452.71$ 44,531.94$ 74,828.90$ 60,651.29$


Transfers/Advances And Contingency:100-910-5910-00 TR - Debt Service 280,849.79 202,500.00 202,500.00 202,500.00 100-910-5910-02 TR- Other - 27th Pay - 17,813.68 27,433.14 27,433.14 100-910-5910-04 TR - Capital Projects - 100,000.00 - - 100-910-5910-06 TR - P&R Programming 46,500.00 - - - 100-910-5910-08 TR - CIC 20,000.00 12,000.00 10,000.00 10,000.00 100-910-5910-08 TR - CIC (Income Tax) - 11,296.99 26,000.00 17,148.00 100-910-5910-07 TR - CORMA 80,000.00 90,000.00 67,500.00 67,500.00 100-910-5910-09 TR - Grants 20 000 00 20 000 00 13 000 00 13 000 00100-910-5910-09 TR - Grants 20,000.00 20,000.00 13,000.00 13,000.00

Subtotal Transfers 447,349.79$ 453,610.67$ 346,433.14$ 337,581.14$

100-920-5810-02 ADV - Grant Funds - 832,000.00 13,000.00 13,000.00 Subtotal Advances -$ 832,000.00$ 13,000.00$ 13,000.00$

100-930-5930-00 Council Contingency - - 43,550.00 - Subtotal Contingencies -$ -$ 43,550.00$ -$

Restricted Reserve - - - -

Total Non-Operating Expenditures 447,349.79$ 1,285,610.67$ 402,983.14$ 350,581.14$

Total Other Charges Expenditures 594,851.09$ 1,456,001.17$ 620,037.11$ 526,175.69$

`

Page 96

Department: Other ChargesFund: General Fund

2013 2014 2015 2016Operating Expenditures: PROPOSED Projected Projected ProjectedLegal Services 105,000.00 150,000.00 110,000.00 110,000.00 Prosecutor 11,000.00 11,500.00 12,000.00 12,500.00

Subtotal Legal Services 116,000.00$ 161,500.00$ 122,000.00$ 122,500.00$

Postage 7,200.00 7,200.00 7,200.00 7,200.00 Office Supplies 10,000.00 10,100.00 10,100.00 10,100.00 Memberships 150.00 150.00 150.00 150.00 Personnel (HR) Training 1,500.00 1,500.00 1,500.00 1,500.00 Wellness Program 12,500.00 12,500.00 12,500.00 12,500.00 Election Expenses 2,000.00 2,000.00 - 2,000.00 Property/Liability Ins.Personnel Admin. Fees 5,000.00 5,000.00 5,000.00 5,000.00 Employee Screening 6,400.00 2,500.00 6,400.00 2,500.00 Health Department 22,450.00 22,500.00 22,550.00 22,600.00 Special Projects - - - - Public Transportation Assistance 2,000.00 - - - Emergency Mgmt Comm. 5,000.00 5,100.00 5,100.00 5,200.00 Internal Contigency 25,000.00 25,000.00 25,000.00 25,000.00

Subtotal General Charges 99,200.00$ 93,550.00$ 95,500.00$ 93,750.00$


Transfers/Advances And Contingency:Transfer - Debt Service 202,500.00 202,500.00 203,000.00 203,000.00 TR- Other - 27th Pay 28,055.03 - 12,958.76 13,397.77 Transfer - Capital Projects - - - - Transfer - P&R Programming - - - - Transfer - CIC (regular assistance) 10,000.00 10,000.00 10,000.00 10,000.00 Transfer - CIC (income tax sharing) 30,000.00 30,000.00 20,000.00 10,000.00 Transfer - CORMA 74,000.00 74,000.00 74,000.00 74,000.00 Transfer - Grants - - - -Transfer - Grants - - - -

Subtotal Transfers 344,555.03$ 316,500.00$ 319,958.76$ 310,397.77$

Advance - Various Grant Funds - - - - Subtotal Advances -$ -$ -$ -$

City Council Contigency 75,000.00 75,000.00 75,000.00 75,000.00 Subtotal Contingencies 75,000.00$ 75,000.00$ 75,000.00$ 75,000.00$

Add to General Fund Restricted Reserve 25,000.00 25,000.00 25,000.00 25,000.00

Total Non-Operating Expenditures 444,555.03$ 391,500.00$ 394,958.76$ 385,397.77$

Total Other Charges Expenditures 659,755.03$ 646,550.00$ 612,458.76$ 601,647.77$


Page 97

Department: CORMAFund: General Fund

Beginning Balance -$ 20,060.75$ 2,002.78$ 2,002.78$

2010 2011 2012 2012Acct No. Revenues: Actual Actual Budget + Enc. Estimated

105-000-4890-10 Insurance Reimbursements 21,277.45 9,047.69 25,000.00 12,500.00 105-000-4931-00 TR IN - General Fund 80,000.00 90,000.00 67,500.00 67,500.00

Total Revenues 101,277.45$ 99,047.69$ 92,500.00$ 80,000.00$

Operating Expenditures:105-790-5420-60 Ins Admin Expenses 247.27 302.82 250.00 - 105-790-5435-00 Ins Claim (Repair) 5,119.45 2,003.82 5,000.00 - 105-790-5435-01 Ins Claim (Repl. Non-cap) 12,365.00 10,658.00 14,465.00 1,910.93 105-790-5500-00 Memberships - - 1,000.00 385.00 105-790-5555-00 Property Liab Premium 63,484.98 104,141.02 67,035.00 67,035.00 105-790-5676-00 Ins Claim (Capital) - - - -

Total Expenditures 81,216.70$ 117,105.66$ 87,750.00$ 69,330.93$

Unappropriated 20,060.75$ (18,057.97)$ 4,750.00$ 10,669.07$

CORMA Ending Balance 20,060.75$ 2,002.78$ 6,752.78$ 12,671.85$

`

Department: General ReserveFund: General Fund

Beginning Balance 850,000.00$ 850,000.00$ 930,000.00$ 930,000.00$


115-000-4931-00 TR IN - General Fund - 80,000.00 7,500.00 7,500.00 Total Revenues -$ 80,000.00$ 7,500.00$ 7,500.00$

Operating Expenditures:-

Total Expenditures -$ -$ -$ -$

Unappropriated -$ 80,000.00$ 7,500.00$ 7,500.00$

General Reserve Ending Balance 850,000.00$ 930,000.00$ 937,500.00$ 937,500.00$

Page 98

Department: CORMAFund: General Fund


2013 2014 2015 2016Revenues: PROPOSED Projected Projected ProjectedInsurance Reimbursements 25,000.00 25,000.00 25,000.00 25,000.00 Transfer In - General Fund 74,000.00 74,000.00 74,000.00 74,000.00

Total Revenues 99,000.00$ 99,000.00$ 99,000.00$ 99,000.00$

Operating Expenditures:Ins Admin Expenses 350.00 350.00 350.00 350.00 Ins Claim (Repair) 5,000.00 5,000.00 5,000.00 5,000.00 Ins Claim (Replace Non-capital) 17,500.00 18,000.00 19,000.00 19,000.00 Memberships 500.00 500.00 500.00 500.00 Property Liab Premium 71,000.00 71,500.00 71,500.00 72,500.00 Ins Claim (Capital) - - - -


Unappropriated 4,650.00$ 3,650.00$ 2,650.00$ 1,650.00$

CORMA Ending Balance 17,321.85$ 20,971.85$ 23,621.85$ 25,271.85$

Department: General ReserveFund: General Fund


Beginning Balance 937,500.00$ 962,500.00$ 987,500.00$ 1,012,500.00$

2013 2014 2015 2016Revenues: PROPOSED Projected Projected ProjectedTransfer In - General Fund 25,000.00 25,000.00 25,000.00 25,000.00

Total Revenues 25,000.00$ 25,000.00$ 25,000.00$ 25,000.00$

Operating Expenditures:


Unappropriated 25,000.00$ 25,000.00$ 25,000.00$ 25,000.00$

General Reserve Ending Balance 962,500.00$ 987,500.00$ 1,012,500.00$ 1,037,500.00$

Page 99

Department: FinanceFund: 27th Payroll



110-000-4932-00 Prorated Portion of 27th payroll 41,980.90 17,813.68 27,433.14 27,433.14

Total Revenues 41,980.90$ 17,813.68$ 27,433.14$ 27,433.14$

Operating Expenditures:110-910-5910-00 Transfer to General Fund - - - -


Unappropriated 41,980.90$ 17,813.68$ 27,433.14$ 27,433.14$

27th Payroll Ending Balance 41,980.90$ 59,794.58$ 87,227.72$ 87,227.72$

`

The City will experience a 27th payday in calendar year 2014.

It is projected the next 27th payday will occur in calendar year 2025.

Page 100

Department: FinanceFund: 27th Payroll

Beginning Balance 87,227.72$ 115,282.75$ -$ 12,958.76$

2013 2014 2015 2016Revenues: PROPOSED Projected Projected ProjectedProrated Portion of 27th payroll 28,055.03 - 12,958.76 13,397.77

Total Revenues 28,055.03$ -$ 12,958.76$ 13,397.77$

Operating Expenditures:Transfer to General Fund 115,282.75

Total Expenditures -$ 115,282.75$ -$ -$

Unappropriated 28,055.03$ (115,282.75)$ 12,958.76$ 13,397.77$

27th Payroll Ending Balance 115,282.75$ -$ 12,958.76$ 26,356.53$

Based on a 27th payroll occurring in 2025, the city would have eleven years putting aside money beginning in calendar year 2015. The estimate for year is based on the payroll costs budgeted in that budget year.


Page 101

Department: Information Technology

Description: Responsible for the support, planning and special projects related to informationtechnology at the City.

Director: Eric Fischer


Services Provided by Department (in-house): Troubleshooting, staff support and training - works with staff on

various daily problems relating to technology usage and worksto get these issues resolved.

Supervises consultants on various maintenance and projectrelated activities for the City.

Planning - short and long term - works with various departmentsto plan for changes in technology over time, including adoptingof new technologies and the phasing out of old technologies.

Budget - preparation of the annual budget based upon planningand coordination with the various departments, and professionalassessment of the City needs.

License Management - manages the various software licensingagreements to ensure that the City remains in compliance asthe City's needs grow and change over time. 2013 2014 2015 2016

Backups - management of the weekly offsite backups for the City. Revenues: 24/7 Emergency Response Development Planner works as the IT Manager for the City along

with his regular duties.Expenditures:Personal Services - - - - Operating Expenses 79,000 91,000 84,500 84,500 Capital Equipment 87,500 120,500 68,500 55,500 Total Expenditures 166,500$ 211,500$ 153,000$ 140,000$

Budget Summary

Development

Planner

Contractors

Information Technology Support

and Management

Services Outsourced by Department: Maintenance - weekly maintenance of all IT related hardware for

the City. *Continue finding ways of improving employee production through the Server management and setup - specialized professionals with adoption of new technologies at the lowest possible cost.

certifications are utilized. Coverage - overlap coverage for maintenance, support and *Maintaining best practices of local government information technology

emergency response for City. with declining budget opportunities. Consulting - specialized advice, research and assistance with

technology related issues including implementation and installation.



Page 102

Department: Information Technology

Copiers

Cruiser Technology

Computers & Printers

Servers and Network

Components

Phone System

Downtown WIFICamera Monitoring

Software Licensing and Subscriptions

Audio Visual Equipment

Internet Access

Maintenance

Examples of Information Technology Department

Expenditures

Downtown WIFICamera Monitoring

Examples of Other Department

Expenditures

Annual Maintenance Agreements

TrainingDepartment

Software Upgrades

Page 103

Department: Information TechnologyFund: General Fund


Total Personal Services -$ -$ -$ -$

Operating Expenditures:100-740-5321-80 Internet Access 8,801.36 8,478.00 10,543.06 8,918.64 100-740-5412-00 Computer Supplies 4,242.18 2,628.94 2,984.68 2,276.33 100-740-5450-00 Computer Maintenance 27,582.76 27,618.73 45,801.11 45,801.11 100-740-5500-25 Software/Subscriptions 7,339.64 9,396.25 10,735.00 10,711.00 100-740-5510-00 Training Expenses 2,783.87 2,888.45 3,041.55 2,800.00

Asset Management Sys.Website Design - - - -

100-740-5540-00 Consulting Services - 2,080.00 3,000.00 1,500.00 Total Operating Expenditures 50,749.81$ 53,090.37$ 76,105.40$ 72,007.08$

Capital Outlay:100-740-5680-02 Copiers 12,000.00 - - - 100-740-5682-10 Police Dept. Projects - 5,935.86 - - 100-740-5690-00 Miscellaneous Equip. 7,015.44 784.99 1,300.00 1,200.00 100-740-5690-02 Software 600.90 - 2,000.00 1,961.12 100-740-5691-00 Printers/Scanners 24,870.00 - - - 100-740-5692-00 Server/Network Comp. 7,000.00 13,241.60 28,700.00 28,700.00 100-740-5693-00 Computers 9,290.55 10,518.95 10,000.00 10,000.00 100-740-5693-01 Laptops - 1,500.88 - - 100-740-5694-00 Camera Monitoring 45.19 14,430.69 11,068.27 11,044.35 100-740-5695-00 Digital Document System - 7,535.91 - - 100-740-5696-00 Assets Management Sys. 58,000.00 25,000.00 17,500.00 17,450.00 100-740-5697-00 WiFi Equipment - 2,100.00 - - 100-740-5698-00 Phone System - - 5,000.00 4,950.00

Total Capital Equipment 118,822.08$ 81,048.88$ 75,568.27$ 75,305.47$

Total IT Department Expenditures 169,571.89$ 134,139.25$ 151,673.67$ 147,312.55$

Page 104

Department: Information TechnologyFund: General Fund

2013 2014 2015 2016Personal Services: PROPOSED Projected Projected Projected


Operating Expenditures:Internet Access 12,000.00 12,000.00 12,000.00 12,000.00 Computer Supplies 4,000.00 4,000.00 4,000.00 4,000.00 Computer Maintenance 47,500.00 47,500.00 48,000.00 48,000.00 Software/Subscriptions 10,000.00 10,000.00 10,000.00 10,000.00 Training Expenses 3,000.00 3,000.00 3,000.00 3,000.00 Asset Management Maintenance - 5,000.00 5,000.00 5,000.00 Website Design - 7,000.00 - - Consulting Services 2,500.00 2,500.00 2,500.00 2,500.00


Capital Outlay:Copiers - - 20,000.00 - Police Cruiser - video; laptops; communication 13,000.00 13,000.00 13,000.00 13,000.00 Miscellaneous Equipment 2,500.00 2,500.00 2,500.00 2,500.00 Software 25,000.00 80,000.00 - - Printers/Scanners - - - - Server/Network Components 15,000.00 10,000.00 10,000.00 20,000.00 Computers 10,000.00 10,000.00 10,000.00 10,000.00 Laptops 1,500.00 - - - Camera Monitoring 5,000.00 5,000.00 10,000.00 10,000.00 Digital Document System - - - - Assets Management System 12,500.00 - - - WiFi Equipment 3,000.00 - 3,000.00 - Phone System - - - -


Total IT Department Expenditures 166,500.00$ 211,500.00$ 153,000.00$ 140,000.00$

No new expenditures are being proposed in this department - includes completion of Asset Management System. A small change is being proposed in regular cycle budgeting for the three main technology components for cruisers.

Page 105

Department: Lands & Buildings

Description: Consolidates the maintenance and operation of City-owned buildings and land areas.

Directors: Jeffrey Snyder, CPRP - for maintenance and operationDebra K. Miller, CPA - for utilities and property tax

Contact: Hours: Monday - Friday; 7:00 a.m. to 3:00 p.m.Email: [email protected] or [email protected]

Services Provided by Department (in-house): Routine facility maintenance including HVAC, plumbing,

electrical, painting, etc. Planning and construction management of facility improvements. Oversite of out-sourced contracts. Minor construction projects.

2013 2014 2015 2016Revenues:

Expenditures:Personal ServicesOperating Expenses 175,024 178,420 179,499 179,649

Services Outsourced by Department: Capital Equipment 30,000 30,000 30,000 30,000 Janitorial services performed by multiple companies based on Total Expenditures 205,024$ 208,420$ 209,499$ 209,649$

size and need of particular building.

Budget Summary

Building Maintenance

Public Service & Park Employees perform work not outsourced

Parks, Public Service Director

manages operation

Finance Director manages utilities and property

taxes

size and need of particular building. Pest control performed by Terminix for Buildings.

*Maintaining aging facilities on a reduced/limited budget.*Implementing capital improvements with a limited budget.*Updating technology and systems throughout the facilities on a limited budget.



Page 106

Department: Lands & Buildings





Balance Land Use




Goals & Objectives:1. Preserve and maintain natural areas of the City's parcels, easements, entry and other land areas.

2. Maintain community facilities that are used for community events and community identity purposes.

3. Maintain facilities that target small entrepreneurial businesses.

4. Maintain municipal offices in the town center and provide a village green.

5. Limit City services by watching utility costs including "green" initiatives

Performance Measurements: Actual Actual Estimated2010 2011 2012 2013 2014

A. Fiscal accountability with green initiatives1. Electricity 58,184$ 54,339$ 38,050$ 33,600$ 38,600$ 2. Water/Sewer Service 3,998$ 4,048$ 4,350$ 4,705$ 4,360$ 3. Natural Gas 15,425$ 13,177$ 15,625$ 16,125$ 15,675$

77,607$ 71,564$ 58,025$ 54,430$ 58,635$

Proposed

Color Block

Greenbelt

Downtown

Access

Land Use


→


n/a



"CEDA Negotiations"


"Update CIP"


Development

City Service

"Update CIP"

"Update CIP"

"Update CIP"

"Update CIP"

Page 107

Department: Lands & BuildingsFund: General Fund

2010 2011 2012 2012Acct No. Operating Expenditures: Actual Actual Budget + Enc. Estimated

100-730-5311-00 Electricity - 47 Hall 52,262.02 47,473.40 35,697.96 40,025.00 100-730-5312-00 Water/Sewer Service - 47 2,452.21 2,632.68 3,270.24 2,353.00 100-730-5313-00 Natural Gas - 47 Hall 9,122.51 7,217.91 8,511.19 6,893.00 100-730-5321-00 Telephone - 47 Hall 11,320.80 11,584.21 11,509.75 11,003.10 100-735-5311-00 Electricity - 260 Adventure 3,552.58 4,082.36 3,226.71 3,407.00 100-735-5312-00 Water/Sewer Service - 260 972.12 851.07 712.34 737.14 100-735-5313-00 Natural Gas - 260 Advent. 1,774.99 1,463.99 2,531.46 1,369.00 100-735-5321-00 Telephone - 260 Advent. 3,088.69 3,217.26 3,200.00 3,039.06 100-736-5311-00 Electricity - 44 N. Liberty 1,237.56 1,590.33 1,471.53 1,810.77 100-736-5312-00 Water/Sewer Service - 44 454.50 454.80 480.51 480.00 100-736-5313-00 Natural Gas - 44 N. Liberty 1,165.40 1,278.88 1,626.78 1,448.00 100-736-5321-00 Telephone - 44 N. Liberty - 134.22 2,000.00 733.27 100-737-5311-00 Electricity - 99 S. Liberty 1,130.61 1,193.97 1,350.06 1,107.00 100-737-5312-00 Water/Sewer Service - 99 118.50 108.90 - - 100-737-5313-00 Natural Gas - 99 S. Liberty 3,362.04 3,216.47 3,961.18 2,847.00 100-737-5321-00 Telephone - 99 S. Liberty - - - -

Subtotal Utilities 92,014.53$ 86,500.45$ 79,549.71$ 77,252.34$

100-730-5411-00 Janitorial Supplies 6,247.20 7,107.59 8,000.00 7,071.75 100-730-5432-48 Weed/Brush/Pest Control 129.00 129.00 500.00 387.00 100-730-5440-00 Equipment Maintenance 542.00 1,059.50 1,000.00 960.00 100-730-5440-54 Phone Maint. Agreement 1,541.40 1,661.40 1,800.00 1,661.40 100-730-5460-00 Building Maintenance 9,386.64 6,182.27 10,118.73 8,992.31 100-730-5467-52 Office Cleaning 12,000.00 4,806.00 10,000.00 5,025.00 100-730-5470-00 Grounds Maintenance 566.64 667.50 1,000.00 700.00 100-730-5550-76 Software Maintenance - - 1,311.25 1,311.25 100-730-5581-00 Property Taxes/Sewer 9,575.24 11,410.98 11,500.00 8,686.04 100-731-5352-00 Water Cooler Rental 427.30 313.25 486.65 425.25 100-731-5411-00 Janitorial Supplies 4,391.00 3,403.00 4,750.00 4,657.75 100-731-5460-00 Building Maintenance 1,834.92 2,371.45 4,000.00 2,245.90 100-731-5467-52 Office Cleaning 7,740.00 3,980.00 6,000.00 3,800.00 100-735-5411-00 Janitorial Supplies 1,583.81 769.46 2,000.00 1,085.45 100 735 5411 00 Janitorial Supplies 1,583.81 769.46 2,000.00 1,085.45 100-735-5432-48 Weed/Brush/Pest Control 473.36 97.00 750.00 197.00 100-735-5440-00 Equipment Maintenance 305.58 185.98 750.00 425.81 100-735-5440-54 Phone Maint. Agreement 600.00 600.00 600.00 600.00 100-735-5450-00 Rentals - - 3,200.00 3,174.00 100-735-5460-00 Building Maintenance 3,322.81 4,348.06 4,800.00 2,698.77 100-735-5467.52 Office Cleaning 4,099.50 3,805.00 4,195.00 3,425.00 100-735-5470-00 Grounds Maintenance 6,808.94 119.99 - - 100-736-5432.48 Weed/Brush/Pest Control - - - - 100-736-5440-54 Phone Maint. Agreement 450.00 448.10 100-736-5460-00 Building Maintenance - 577.10 1,250.00 780.00 100-736-5470-00 Grounds Maintenance - 250.00 300.00 - 100-737-5432-48 Weed/Brush/Pest Control - - 500.00 - 100-737-5460-00 Building Maintenance 350.00 591.42 1,500.00 532.80

Subtotal Maintenance Expenses 71,925.34$ 54,435.95$ 80,761.63$ 59,290.58$


Capital Outlay:100-730-5619-00 Building Improvements 873.00 522.85 7,500.00 5,874.43 100-735-5619-00 Building Improvements 4,897.14 9,462.30 10,715.89 4,685.87 100-736-5619-00 Building Improvements - - - - 100-737-5619-00 Building Improvements 1,090.00 5,510.67 7,500.00 1,767.76 100-731-5680-05 Equipment 1,189.65 - - 100-731-5680-04 Furniture 2,768.72 - 1,221.46 1,221.46 100-731-5680-06 Other - - 18,000.00 6,000.00


Total Lands & Buildings Expenditures 174,758.38$ 156,432.22$ 205,248.69$ 156,092.44$

Page 108

Department: Lands & BuildingsFund: General Fund

2013 2014 2015 2016Operating Expenditures: PROPOSED Projected Projected ProjectedElectricity - 47 Hall 39,446.00 42,602.00 43,390.00 43,390.00 Water/Sewer Service - 47 Hall 2,675.00 2,725.00 2,750.00 2,750.00 Natural Gas - 47 Hall 7,895.00 7,895.00 8,014.00 8,014.00 Telephone - 47 Hall 11,700.00 11,800.00 11,800.00 11,900.00 Electricity - 260 Adventure 3,127.00 3,039.00 3,096.00 3,096.00 Water/Sewer Service - 260 Adventure 725.00 725.00 725.00 725.00 Natural Gas - 260 Adventure 1,567.00 1,567.00 1,590.00 1,590.00 Telephone - 260 Adventure 3,200.00 3,250.00 3,250.00 3,300.00 Electricity - 44 N. Liberty 1,800.00 1,800.00 1,800.00 1,800.00 Water/Sewer Service - 44 N. Liberty 525.00 525.00 525.00 525.00 Natural Gas - 44 N. Liberty 1,264.00 1,264.00 1,283.00 1,283.00 Telephone - 44 N. Liberty 2,000.00 2,050.00 2,050.00 2,050.00 Electricity - 99 S. Liberty 985.00 1,063.00 1,063.00 1,063.00 Water/Sewer Service - 99 S. Liberty - - - - Natural Gas - 99 S. Liberty 3,204.00 3,204.00 3,252.00 3,252.00 Telephone - 99 S. Liberty - - - -

Subtotal Utilities 80,113.00$ 83,509.00$ 84,588.00$ 84,738.00$

Janitorial Supplies 8,000.00 8,000.00 8,000.00 8,000.00 Weed/Brush/Pest Control 1,000.00 1,000.00 1,000.00 1,000.00 Equipment Maintenance 1,000.00 1,000.00 1,000.00 1,000.00 Phone Maint. Agreement 1,800.00 1,800.00 1,800.00 1,800.00 Building Maintenance - 47 Hall 10,000.00 10,000.00 10,000.00 10,000.00 Office Cleaning 12,000.00 12,000.00 12,000.00 12,000.00 Grounds Maintenance 1,000.00 1,000.00 1,000.00 1,000.00 Software Maintenance 1,311.25 1,311.25 1,311.25 1,311.25 Property Taxes/Sewer 11,500.00 11,500.00 11,500.00 11,500.00 Water Cooler Rental 500.00 500.00 500.00 500.00 Janitorial Supplies 5,500.00 5,500.00 5,500.00 5,500.00 Building Maintenance - Chambers 5,000.00 5,000.00 5,000.00 5,000.00 Office Cleaning 8,000.00 8,000.00 8,000.00 8,000.00 Janitorial Supplies 2,300.00 2,300.00 2,300.00 2,300.00 Janitorial Supplies 2,300.00 2,300.00 2,300.00 2,300.00 Weed/Brush/Pest Control 1,000.00 1,000.00 1,000.00 1,000.00 Equipment Maintenance 750.00 750.00 750.00 750.00 Phone Maint. Agreement 600.00 600.00 600.00 600.00 Rentals - Storage Units 3,500.00 3,500.00 3,500.00 3,500.00 Building Maintenance - 260 Adventure 5,200.00 5,200.00 5,200.00 5,200.00 Office Cleaning 5,000.00 5,000.00 5,000.00 5,000.00 Grounds Maintenance 1,000.00 1,000.00 1,000.00 1,000.00 Weed/Brush/Pest Control 1,000.00 1,000.00 1,000.00 1,000.00 Phone Maint. Agreement 450.00 450.00 450.00 450.00 Building Maintenance - 44 N. Liberty 5,000.00 5,000.00 5,000.00 5,000.00 Grounds Maintenance 500.00 500.00 500.00 500.00 Weed/Brush/Pest Control 500.00 500.00 500.00 500.00 Building Maintenance - 99 S. Liberty 1,500.00 1,500.00 1,500.00 1,500.00

Subtotal Maintenance Expenses 94,911.25$ 94,911.25$ 94,911.25$ 94,911.25$


Capital Outlay:Building Improvements 7,500.00 7,500.00 7,500.00 7,500.00 Building Improvements 7,500.00 7,500.00 7,500.00 7,500.00 Building Improvements 7,500.00 7,500.00 7,500.00 7,500.00 Building Improvements 7,500.00 7,500.00 7,500.00 7,500.00 Equipment - - - - Furniture - - - - Other - - - -


Total Lands & Buildings Expenditures 205,024.25$ 208,420.25$ 209,499.25$ 209,649.25$


Page 109

Department: Parks, Recreation and Public Service

Description: Maintains the parks, green space, public infrastructure and all other public areas.

Director: Jeffrey W. Snyder, CPRP

Contact: Hours: Monday - Friday; 7:30 a.m. to 3:30 p.m.Location: 260 Adventure Park Dr, Powell, Ohio 43065-6800Email: [email protected]

Services Provided by Department (in-house): Comprehensive recreation programming for all ages. Planning, implementation and supervision of community-wide

events. Oversight of contracted events and programming. Overall maintenance of all public grounds including parks,

right-of-ways, easements and municipal buildings. Roadway and pathway maintenance including asphalt and

concrete maintenance, snow and ice removal. Stormwater management Capital asset tracking and reporting. Bidding and oversight of contracts/vendors for capital projects

and supply and equipment procurement. Weed, brush and pest control including removing and disposing

of dead animals on roadways. Oversights and operations of a licensed water feature. Minor fleet and equipment maintenance. Janittorial services for parks during summer.

2013 2014 2015 2016Services Outsourced by Department: Revenues:

Budget Summary

Parks, Recreation and Public Service Director

Assistant Parks, Recreation and Public

Service Director

Public Service Supintendent

Public Service Laborers - FT

Public Service Laborers - PT

Recreation Coordinator

Seasonal Recreation

Leaders

Contracted Instructors

Services Outsourced by Department: Revenues: City-wide solid waste and recyling disposal. Sidewalk Program 13,500 13,500 13,500 13,500 City-wide street sweeping programs. Tree Program 1,750 1,750 1,750 1,750 Public grounds (Parks) fertilization and herbicide application. Total Revenues 15,250$ 15,250$ 15,250$ 15,250$ Vehicle and fleet maintenance. Large tree removal. Expenditures: Utility maintenance. Personal Services 733,335 776,420 780,310 794,170

Operating Exp. 386,185 368,596 372,941 375,511 Capital Equipment 168,500 133,500 83,500 133,500 Total Expenditures 1,288,020$ 1,278,516$ 1,236,751$ 1,303,181$

Proposal to change two part-time positions back intoone full-time position - the original conversion occurredin 2012. The estimated budget impact is $45,180.

*Maintaining capital assets with limited funding.*Inability to offer additional services/programs due to limited staff.

This is not reflected in the budget document. *Generating adequate revenue to fund recreation programs.*Conducting operations from an inadequate facility.

Minor service level being requested in FIRST amendment.


Page 110

Department: Parks, Recreation and Public Service





Balance Land Use




Goals & Objectives:1. Continue working to secure local partnerships for special events and other non-traditional services.2. Further investigate fuel and energy saving equipment including exploring an anti-idle policy for

City vehicles.3. Identify additional financial savings opportunities.4. Return to two street sweeps a year after reducing to one sweeping.


Development

City Service

"Update CIP"


→


n/a



"CEDA Negotiations"


"Update CIP"

"Update CIP"

"Update CIP"

"Update CIP"

Color Block

Greenbelt

Downtown

Access

Land Use

Performance Measurements:Actual Actual Estimated Proposed2010 2011 2012 2013

1. Fiscal accountability:Gasoline usage - Gallons used 11,138

2. Service level volume:Snow accumulation per winter season (inches of snow) 41.50 8.75 25.00 27.50

Number of programs offered 252 171 180 180 Number of participants 1,437 1,663 1,700 1,700 Average # of participants to program 5.70 9.73 9.44 9.44

3. High Quality of Service - Community satisfaction survey 2008 2010 2012Somewhat and very safisfied with parks and bikepaths 91% 86% 92%

Somewhat and very satisfied with snow removal 90% 90% 94%

Page 111

Department: ParksFund: General Fund


100-320-5190-00 Salaries & Wages 179,985.40 160,292.47 192,365.00 187,500.00 100-320-5190-01 Other Earnings - 3,031.18 3,000.00 - 100-320-5190-11 Overtime 13,431.11 8,943.77 8,500.00 5,000.00 100-320-5211-00 P.E.R.S. 31,125.41 21,889.94 28,545.00 26,500.00 100-320-5213-00 Medicare 2,725.09 2,379.20 2,960.00 2,750.00 100-320-5221-00 Health Insurance 50,572.60 54,824.34 58,665.00 58,400.00 100-320-5222-00 Life Insurance 810.62 842.28 1,230.00 1,200.00 100-320-5223-00 Dental Insurance 2,738.88 2,822.16 2,840.00 2,830.00 100-320-5255-00 Workers Compensation 1,954.39 2,758.19 3,700.00 2,952.87


Operating Expenditures:100-320-5311-00 Electricity 9,762.52 11,270.06 7,971.42 8,586.26 100-320-5312-00 Water/Sewer Service 17,086.97 17,169.42 19,166.03 16,965.00 100-320-5321-00 Telephone 1,333.67 1,774.69 2,124.82 1,474.69 100-320-5381-00 Special Events 5,282.40 348.14 - - 100-320-5411-00 Janitorial Supplies 7,820.84 6,561.02 9,000.00 6,414.48 100-320-5420-00 Vending Machine Exp. 442.76 418.13 561.65 472.62 100-320-5431-90 Utility Repairs 4,988.87 1,296.03 7,500.00 7,198.89 100-320-5432-00 Park Maint (mulch/plants) 11,774.81 8,373.87 22,085.91 13,636.91 100-320-5432-10 Turf Maint/Fertilization 16,178.43 12,476.75 15,000.00 11,338.92 100-320-5432-20 Pond Maintenance 3,972.37 2,040.00 3,500.00 2,957.67 100-320-5432-25 Irrigation System Maint. 775.00 428.70 1,000.00 500.00 100-320-5432-30 Splash Pad Maint. 6,974.16 3,976.56 11,411.42 10,757.52 100-320-5432-40 Cemetery Maintenance - - 10,000.00 9,850.00 100-320-5432-48 Weed/Pest Control 1,345.87 82.10 1,000.00 203.23 100-320-5440-00 Equipment Maintenance 3,532.08 3,037.92 4,000.00 3,187.60 100-320-5440-01 Playground Maintenance 5,026.39 3,670.37 5,000.00 2,859.52 100-320-5460-00 Building Maintenance 3,758.64 1,864.10 4,000.00 1,211.07 100-320-5470-01 Tree Trimming/Removal 4,148.50 24,073.00 20,000.00 19,750.00 100-320-5470-02 Downtown Plantings 8,568.86 5,283.65 7,500.00 5,990.16 100-320-5470-03 Park Trees 3,300.00 790.00 3,000.00 999.35 100-320-5470-50 Tree Sharing Program 9,464.00 - - - g g ,100-320-5470-51 Subdivision Program 10,000.00 9,782.50 - - 100-320-5482-00 Advertising - - 2,500.00 500.00 100-320-5510-00 Training/Seminars 1,033.91 404.80 1,500.00 1,033.39 100-320-5520-00 Uniforms 3,466.61 2,516.39 3,000.00 2,750.00


Capital Outlay:100-320-5681-07 Mowers 8,500.00 6,678.88 7,999.00 7,846.67

Cementary Improvements - - - - 100-320-5681-09 Tractor - 23,942.00 349.14 349.14

Pond/Fountain Impr. - - - - 100-320-5683-00 Park Maint. Equip. 2,867.08 974.54 5,000.00 3,650.00


Total Parks Department Expenditures 434,748.24$ 407,017.15$ 475,974.39$ 427,615.96$

"We've enjoyed living here so far. We haven't taken advantage yet of all the things offered, but we really enjoy

the wooded areas."

2012 Community Survey Comments

Page 112

Department: ParksFund: General Fund

2013 2014 2015 2016Personal Services: PROPOSED Projected Projected ProjectedSalaries & Wages 206,073.00 205,075.00 202,870.00 207,940.00 Other Earnings 500.00 500.00 500.00 500.00 Overtime 11,000.00 11,000.00 11,000.00 11,000.00 P.E.R.S. 30,460.00 30,325.00 30,015.00 30,725.00 Medicare 3,155.00 3,145.00 3,110.00 3,185.00 Health Insurance 61,500.00 66,620.00 70,835.00 70,205.00 Life Insurance 1,260.00 1,240.00 1,305.00 1,350.00 Dental Insurance 2,949.00 3,020.00 3,130.00 3,130.00 Workers Compensation 3,683.00 3,775.00 3,750.00 3,825.00


Operating Expenditures:Electricity 8,970.00 9,690.00 9,867.00 9,867.00 Water/Sewer Service 18,800.00 18,800.00 18,800.00 18,800.00 Telephone 2,100.00 2,100.00 2,100.00 2,100.00 Special Events 10,000.00 10,000.00 10,000.00 10,000.00 Janitorial Supplies 9,000.00 9,000.00 9,000.00 9,000.00 Vending Machine Expenditures 500.00 500.00 500.00 500.00 Utility Repairs 5,000.00 5,000.00 5,000.00 5,000.00 Park Maint (mulch/plants) 20,000.00 20,000.00 20,000.00 20,000.00 Turf Maint/Fertilization 15,000.00 15,000.00 15,000.00 15,000.00 Pond Maintenance 3,500.00 3,500.00 3,500.00 3,500.00 Irrigation System Maintenance 1,000.00 1,000.00 1,000.00 1,000.00 Splash Pad Maintenance 9,000.00 9,000.00 9,000.00 9,000.00 Cemetery Maintenance 10,000.00 10,000.00 10,000.00 10,000.00 Weed/Pest Control 1,000.00 1,000.00 1,000.00 1,000.00 Equipment Maintenance 5,000.00 5,000.00 5,000.00 5,000.00 Playground Maintenance 5,000.00 5,000.00 5,000.00 5,000.00 Building Maintenance 8,000.00 5,000.00 5,000.00 5,000.00 Tree Trimming/Removal Services 20,000.00 20,000.00 12,000.00 12,000.00 Downtown Plantings 7,500.00 7,500.00 7,500.00 7,500.00 Park Trees 3,000.00 3,000.00 3,000.00 3,000.00 Tree Sharing Program - - 10,000.00 10,000.00 Tree Sharing Program 10,000.00 10,000.00 Subdivision Program - - - - Advertising 2,500.00 2,500.00 2,500.00 2,500.00 Training/Seminars 2,000.00 2,000.00 2,000.00 2,000.00 Uniforms 3,000.00 3,000.00 3,000.00 3,000.00


Capital Outlay:Mowers 8,500.00 8,500.00 8,500.00 8,500.00 Cementary Improvements - - - - Tractor - - - - Pond/Fountain Improvements - - - - Park Maintenance Equipment 5,000.00 5,000.00 40,000.00 5,000.00


Total Parks Department Expenditures 503,950.00$ 505,790.00$ 544,782.00$ 515,127.00$

One significant change is being recommended - the funding of Special Events through the General Fund instead of a Special Revenue Fund. The revenue receipt timing is behind this recommendation - the sponsors fund close to

the event however planning of events requires the expenditures to occur before receipt of revenue.

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Department: Public ServiceFund: General Fund


100-620-5190-00 Salaries & Wages 244,566.26 248,149.94 254,075.00 251,000.00 100-620-5190-01 Other Earnings 1,169.00 6,801.34 4,000.00 1,000.00 100-620-5190-11 Overtime 25,356.42 12,219.45 25,000.00 8,900.00 100-620-5211-00 P.E.R.S. 37,926.19 34,076.56 39,635.00 37,500.00 100-620-5213-00 Medicare 3,771.30 3,634.44 4,120.00 3,950.00 100-620-5221-00 Health Insurance 67,178.51 70,744.22 75,400.00 75,200.00 100-620-5222-00 Life Insurance 1,887.12 1,909.66 1,635.00 1,600.00 100-620-5223-00 Dental Insurance 3,779.97 3,818.16 3,840.00 3,825.00 100-620-5225-00 Workers Compensation 4,692.40 5,840.15 5,330.00 4,453.30


Operating Expenditures:100-620-5311-45 Electricity 16,382.57 16,077.36 12,328.58 17,801.00 100-620-5321-25 Cell Phones 2,724.12 2,256.78 3,190.59 2,109.41 100-620-5325-00 Gasoline 30,515.69 33,309.10 36,767.37 28,151.90 100-620-5420-30 Safety Equipment 263.92 569.81 1,384.96 704.46 100-620-5420-47 Shop Supplies 1,611.49 1,045.55 3,612.83 1,488.31 100-620-5420-50 Field Supplies/Tools 2,868.80 1,420.22 3,847.79 1,807.55 100-620-5431-10 Street Sweeping 11,000.00 5,850.00 12,000.00 11,000.00 100-620-5431-49 Villagescape Repairs 4,594.59 473.27 2,500.00 589.37 100-620-5431-50 Snow & Ice Removal 3,486.70 1,316.85 5,540.77 2,540.77 100-620-5431-51 Street Light Repairs 17,758.17 8,681.72 15,170.00 10,526.72 100-620-5431-52 Drainage Repairs 13,970.48 1,583.81 15,000.00 9,270.11 100-620-5431-53 Mailbox Repair & Repl. 1,336.65 - 1,200.00 - 100-620-5431-54 Subdivision Signs/Grd 2,448.18 547.55 3,500.00 879.85 100-620-5431-55 Storm Damage Clean-up - - 1,250.00 1,134.52 100-620-5431-57 Sidewalk Program * 23,713.80 19,502.16 28,500.00 27,696.97 100-620-5432-48 Weed/Pest/Brush Ctrl. 147.25 248.67 500.00 217.04 100-620-5440-00 Vehicle/Equip. Maint. 16,434.17 13,253.86 26,640.68 20,759.97 100-620-5440-10 Radio System Repairs 588.76 591.90 1,000.00 1,003.65 100-620-5467-46 Building Maint. (Bays) 1,952.18 840.63 4,000.00 2,896.50 100-620-5470-75 Mosquito Control - - - - 100-620-5481-00 Printing 294.00 - - - g100-620-5500-00 Dues/Subscription - 25.00 300.00 35.00 100-620-5501-44 Certification/CDL 167.00 - 300.00 70.00 100-620-5510-00 Travel/Seminars 494.50 25.00 500.00 100.00 100-620-5520-00 Uniforms 3,908.56 2,494.97 5,000.00 2,753.26 100-620-5531-00 Contract Engineer - - 2,500.00 - 100-620-5546-00 Contracted Zoning Ctrl. - - 750.00 - 100-620-5560-07 OUPS Referrals 753.30 1,885.33 3,009.24 1,009.24


Capital Outlay:new account Specialized Vehicles - - - - 100-620-5540-21 Trailer - 4,367.00 - - 100-620-5550-00 Snow Plow - 107,890.00 116,000.00 115,314.00 100-620-5681-02 Vehicles - - 31,000.00 31,000.00 100-620-5681-03 Specialized Equipment - - 5,000.00 4,264.99

Total Capital Equipment -$ 112,257.00$ 152,000.00$ 150,578.99$ Total Public Service Dept. Expenditures 547,742.05$ 611,450.46$ 755,327.81$ 682,552.89$

* Sidewalk Program:Reflects total cost of the City-sponsored

sidewalk program. Residents pay in full or request to pay through a 5-year special

assessment paid with their annual property taxes.

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Department: Public ServiceFund: General Fund

2013 2014 2015 2016Personal Services: PROPOSED Projected Projected ProjectedSalaries & Wages 262,775.00 278,325.00 274,750.00 282,990.00 Other Earnings 1,500.00 1,500.00 1,750.00 1,750.00 Overtime 28,000.00 28,000.00 28,250.00 28,250.00 P.E.R.S. 40,920.00 43,100.00 42,665.00 43,820.00 Medicare 4,240.00 4,465.00 4,420.00 4,540.00 Health Insurance 79,098.00 85,260.00 90,550.00 89,600.00 Life Insurance 1,791.00 1,760.00 1,850.00 1,915.00 Dental Insurance 3,990.00 4,085.00 4,235.00 4,235.00 Workers Compensation 5,181.00 5,225.00 5,325.00 5,210.00


Operating Expenditures:Electricity - Street & Traffic Lights 18,135.00 19,086.00 19,549.00 19,949.00 Cell Phones 3,000.00 3,000.00 3,000.00 3,000.00 Gasoline 43,830.00 44,820.00 46,525.00 48,695.00 Safety Equipment 1,300.00 1,300.00 1,300.00 1,300.00 Shop Supplies 3,500.00 3,500.00 3,500.00 3,500.00 Field Supplies/Tools 3,500.00 3,500.00 3,500.00 3,500.00 Street Sweeping 12,000.00 12,000.00 12,000.00 12,000.00 Villagescape Repairs 2,500.00 2,500.00 2,500.00 2,500.00 Snow & Ice Removal 5,000.00 5,000.00 5,000.00 5,000.00 Street Light Repairs 15,000.00 15,000.00 15,000.00 15,000.00 Drainage Repairs 15,000.00 15,000.00 15,000.00 15,000.00 Mailbox Repair & Replacement 1,200.00 1,200.00 1,200.00 1,200.00 Subdivision Signs/Guardrails/R&R 3,500.00 3,500.00 3,500.00 3,500.00 Storm Damage Clean-up 5,000.00 5,000.00 5,000.00 5,000.00 Sidewalk Program * 45,000.00 30,000.00 30,000.00 30,000.00 Weed/Pest/Brush Control 1,000.00 1,000.00 1,000.00 1,000.00 Vehicle/Equip. Maintenance 18,000.00 18,000.00 18,000.00 18,000.00 Radio System Repairs 2,000.00 2,000.00 2,000.00 2,000.00 Building Maint. (Bays) 5,500.00 4,000.00 4,000.00 4,000.00 Mosquito Control 500.00 500.00 500.00 500.00 Printing - - - - Printing Dues/Subscription 300.00 300.00 300.00 300.00 Certification/CDL 300.00 300.00 300.00 300.00 Travel/Seminars 500.00 500.00 500.00 500.00 Uniforms 5,000.00 5,000.00 5,000.00 5,000.00 Contract Engineer 2,500.00 2,500.00 2,500.00 2,500.00 Contracted Zoning Control 750.00 - - - OUPS Referrals 2,500.00 2,500.00 2,500.00 2,500.00


Capital Outlay:Specialized Vehicles 120,000.00 - - - Trailer - - - - Snow Plow - 120,000.00 - 120,000.00 Vehicles 35,000.00 - 35,000.00 - Specialized Equipment - - - -

Total Capital Equipment 155,000.00$ 120,000.00$ 35,000.00$ 120,000.00$ Total Public Service Dept. Expenditures 798,810.00$ 772,726.00$ 691,969.00$ 788,054.00$

No significant change or new expenditure is being proposed in this department.

Page 115

Department: Police

Description: A 24/7 full service police department were duties include apprehension and identificationof offenders, recovery of stolen property, preparation of cases for presentation in court,regulating people in their non-criminal (traffic) activities, participating in communityprograms and events, and other duties as requested by the citizens.

Director: Chief Gary Vest

Contact: Hours: 24/7Location: 47 Hall Street; Powell, OH 43065-8357Email: [email protected]

Services Provided by Department (in-house): Schedule Software - The agency reviewed several vendor software

packages for scheduling. It was determined that a program ofequal or greater value could be developed in-house by an officerwho holds a computer science degree.

Basic Marijuana Testing - The agency has trained one offer toconduct basic marijuana testing for minor evidence.

Audio/Video File Transcriptions - The agency utilizes its policeclerks to create a written transciptions of audio and video fileswhen necessary for an investigation.

Document Printing - The agency utilizes well over 250 uniquebrochures, pamphlets, and forms in the course of its duties. Themajority are printed in-house by agency personnel on agencyequipment.

Patrol and Investigations - apprehension and identication ofoffenders; recovery of stolen property, preparation of cases forpresenting in court, regulating people in their non-criminal (traffic)activities, participating in community programs and events, andperforming other duties and services that are requested by thecitizens.

2013 2014 2015 2016Revenues:

Budget Summary

Police Chief

Deputy Chief

Police Clerk Sergeants

Patrol OfficersDetectives

Services Outsourced by Department: Vehicle Maintenance - The agency utilizes third-party mechanics

to provide maintenance for their vehicles. Costs associated are Expenditures:in the police budget. Personal Services 2,104,595 2,230,830 2,237,275 2,303,395

Prosecutor - The City contracts with the Delaware City Operating Exp. 176,262 184,753 180,561 182,165 Prosecutor's Office to provide these services. As part of the Capital Equipment 76,000 76,000 76,000 76,000 agreement, the City only pays for cases that go to motion hearings Total Expenditures 2,356,857$ 2,491,583$ 2,493,836$ 2,561,560$ and/or trials. The costs associated are in the Other Chargesbudget.

Crime Lab - The agency utilizes a third-party lab for the majorityof its physical evidence testing. Costs associated are in thepolice budget.

Radio communications - The City has partnered with several *The regional growth of southern Delaware County continues to createpolice and fire agencies in Delaware County to combine dispatch a higher demand on police services in the city without a correspondingresponsbilities. The costs associated are in paid through a increase in revenue. Continued growth of the Zoo and improvements toseparate millage issue sent directly to the Delaware County 911 Sawmill Parkway north have led to increasing traffic and calls forBoard. service; including an increase in property crimes.

*Each year law enforcement sees an increase in the number of victims who have their identity stolen. The victim is usually unaware that their identity has been comprised until months later when bill collectors start calling. The hardest part about investigating these cases is establishing venue and getting cooperation from multiple agencies, in other states.*The Powell Police Department continues to be fiscally responsible through collaborative relationships with regional law enforcement. By tapping into specialized resources when they are needed, we are able to force multiply our response. Keeping relationships up and spreading specialized resources through multiple jurisdications is necessary in this smaller world.



Page 116

Department: Police





Balance Land Use




Goals & Objectives:1. Put into service a new (in-house developed) booking procedure program.

2. Implementing paperless accrediation files program.

Color Block

Greenbelt

Downtown

Access

Land Use


→


n/a



"CEDA Negotiations"


"Update CIP"

"Update CIP"

"Update CIP"

"Update CIP"


Development

City Service

"Update CIP"

Performance Measurements: Actual Actual Estimated Estimated2010 2011 2012 2013

A. Maintain level of service, but improve delivery:

Traffic Citations 298 319 290 300Accidents 144 158 128 145# of Citations to Accidents 2.07 2.02 2.27 2.07

Calls for service 17,584 18,501 18,100 18,300Incident Reports 1,334 1,385 1,400 1,400# of Calls that required incident reports 7.6% 7.5% 7.7% 7.7%

Bi-annual survey question results 2008 2010 2012Satisfaction level for police (very satisfied and somewhat satisfied) 96% 96% 99%

B. Transparency, communication and proactive activities: Actual Actual Estimated Estimated2010 2011 2012 2013

Participate in community programs -Nationally recognized programs 5 5 5 5

Veterans's Day, Toys for Tots, National DrugTake-Back Day, Memorial Day & NationalNight Out

Local community programsCitizen's Police Academy, radKIDS Program, 3 3 3 3Park Programs (multiple)

Page 117

Department: PoliceFund: General Fund


100-110-5190-00 Salaries & Wages 1,305,072.17 1,323,769.38 1,313,435.00 1,303,500.68 100-110-5190-01 Other Earnings 22,734.52 24,027.11 31,000.00 24,301.42 100-110-5190-11 Overtime 72,575.21 51,221.11 90,000.00 52,192.24 100-110-5211-00 P.E.R.S. 17,168.95 7,866.15 8,745.00 7,866.84 100-110-5213-00 Medicare 21,032.19 19,760.99 20,800.00 20,082.42 100-110-5215-00 Police Pension 261,194.42 235,498.60 267,540.00 260,349.18 100-110-5221-00 Health Insurance 220,183.44 253,725.62 286,010.00 263,073.46 100-110-5222-00 Life Insurance 7,234.11 7,509.52 7,625.00 7,400.13 100-110-5223-00 Dental Insurance 12,026.81 13,173.96 13,240.00 12,536.69 100-110-5225-00 Workers Compensation 19,215.80 25,469.88 25,800.00 24,137.64

Total Personal Services 1,958,437.62$ 1,962,022.32$ 2,064,195.00$ 1,975,440.70$

Operating Expenditures:100-110-5321-25 Cell Phones 4,737.78 4,866.02 5,482.52 4,474.22 100-110-5325-00 Gasoline/Oil 34,846.56 49,380.62 45,709.71 41,709.71 100-110-5331-00 Rents/Leases 13,463.58 18,038.97 17,723.86 13,845.28 100-110-5385-00 Community Relations 1,454.05 336.00 500.00 380.00 100-110-5410-00 Office Supplies 6,991.72 3,968.94 6,200.00 4,200.12 100-110-5420-19 Reference Materials 3,956.63 152.10 800.00 200.00 100-110-5440-00 Equipment Maintenance 15,158.34 9,042.58 15,242.66 9,689.84 100-110-5440-16 Cruiser Maintenance 11,571.81 12,339.11 15,954.00 13,175.50 100-110-5442-00 Copier Maintenance 3,881.32 2,819.37 2,400.00 3,310.30 100-110-5481-00 Printing/Photo Develop. 2,959.34 1,662.87 3,500.00 939.32 100-110-5500-00 Dues/Subscriptions 816.50 878.52 1,300.00 1,221.04 100-110-5510-00 Travel/Seminars/Mileage 779.41 304.30 1,200.00 250.00 100-110-5510-66 Education/Training 19,485.00 12,461.34 27,820.00 17,794.72 100-110-5520-00 Uniforms/Gear 14,273.35 12,620.13 30,529.67 18,055.46 100-110-5560-10 Fingerprint Processing 10,638.00 13,679.18 13,458.00 1,738.00 100-110-5582-00 Lab Test Fees 983.55 403.00 1,500.00 537.00 100-110-5582-00 Accreditation Process 6,310.49 11,785.71 6,000.00 5,950.00


Capital Outlay:Capital Outlay:100-110-5680-00 Miscellaneous Equipment 17,436.45 5,052.75 5,000.00 3,500.00 100-110-5681-00 Vehicles/Cruisers 71,711.64 53,662.03 66,246.00 61,940.64


Total Police Department Expenditures 2,199,893.14$ 2,175,475.86$ 2,330,761.42$ 2,178,351.85$

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Department: PoliceFund: General Fund

2013 2014 2015 2016Personal Services: PROPOSED Projected Projected ProjectedSalaries & Wages 1,351,461.00 1,443,945.00 1,431,635.00 1,488,145.00 Other Earnings 46,500.00 46,500.00 46,500.00 46,500.00 Overtime 73,000.00 73,000.00 74,500.00 74,500.00 P.E.R.S. 9,538.00 9,490.00 9,370.00 9,645.00 Medicare 21,329.00 22,670.00 22,520.00 23,335.00 Police Pension 273,553.00 291,660.00 289,720.00 300,350.00 Health Insurance 282,130.00 295,475.00 313,365.00 310,045.00 Life Insurance 8,373.00 8,200.00 8,465.00 8,760.00 Dental Insurance 12,681.00 12,970.00 13,455.00 13,455.00 Workers Compensation 26,030.00 26,920.00 27,745.00 28,660.00

Total Personal Services 2,104,595.00$ 2,230,830.00$ 2,237,275.00$ 2,303,395.00$

Operating Expenditures:Cell Phones 5,100.00 5,100.00 5,100.00 5,100.00 Gasoline/Oil 49,162.00 51,653.00 53,461.00 55,065.00 Rents/Leases 20,300.00 20,300.00 20,300.00 20,300.00 Community Relations/Awards 500.00 500.00 500.00 500.00 Office Supplies 6,200.00 6,200.00 6,200.00 6,200.00 Reference Materials 800.00 800.00 800.00 800.00 Equipment Maintenance 13,800.00 13,800.00 13,800.00 13,800.00 Cruiser Maintenance 15,500.00 15,500.00 15,500.00 15,500.00 Copier Maintenance and Agreement 3,400.00 3,400.00 3,400.00 3,400.00 Printing/Photo Development 3,500.00 3,500.00 3,500.00 3,500.00 Dues/Subscriptions 1,300.00 1,300.00 1,300.00 1,300.00 Travel/Seminars/Mileage 1,200.00 1,200.00 1,200.00 1,200.00 Education/Training 24,000.00 24,000.00 24,000.00 24,000.00 Uniforms/Gear 24,000.00 24,000.00 24,000.00 24,000.00 Fingerprint Processing - - - - Lab Test Fees 1,500.00 1,500.00 1,500.00 1,500.00 Accreditation Process 6,000.00 12,000.00 6,000.00 6,000.00


Capital Outlay:Capital Outlay:Miscellaneous Equipment 10,000.00 10,000.00 10,000.00 10,000.00 Vehicles/Cruisers 66,000.00 66,000.00 66,000.00 66,000.00


Total Police Department Expenditures 2,356,857.00$ 2,491,583.00$ 2,493,836.00$ 2,561,560.00$


Page 119

Department: Public Information

Description: Responsible for all communication between the City and its residents, the mediaand any others making inquiries.

Directors:

Contact: Hours: Monday - Friday; 8:00 a.m. to 5:00 p.m.Location: 47 Hall Street; Powell, OH 43065-8357Email: [email protected] (temporary email)

Services Provided by Department (in-house): Written communication - includes press releases, proclamations,

weekly e-Newsletter, Powell Quarterly newsletter, annualreport, Parks and Recreation program guides, Web siteupdates, social media (Facebook/Twitter) updates, articles foroutside publications (Chamber of Commerce guide, Daily Reporter development magazine), annual Calendar of Events.

Media relations - first point of contact for central Ohio mediaoutlets, from the weekly newspapers, the Delaware Gazette andColumbus Dispatch to Newsradio 610 and the Columbustelevision stations.

Event planning - serve as the liaision between the City and threecommunity service clubs to ensure City events received fundingin 2011 and 2012. During and prior to those years, planned orassisted with the planning and promotion of City events, includingthe Lolli-Pops! Kids Concert Series, Community Bonfire, MemorialDay Parade, Arbor Day ceremony, Veterans Day program, etc.

Photography - serve as the City's primary photographer, takingpictures at events and various City locations for use in Citypublications and online.

Editing/Proofreading - carefully review numerous City documents,including meeting minutes, agendas, letters, postcards and 2013 2014 2015 2016publications for proper grammar and spelling. Revenues:

Community Outreach - represent the City in service to manycommunity organizations, including the Olentangy Rotary Club,

Budget Summary (General Fund Only)

Public Information Officer (PIO)

Intern

community organizations, including the Olentangy Rotary Club,American Red Cross, United Way of Delaware County, PeopleIn Need, Drug Free Delaware, the Community Foundation of Expenditures:Delaware County and the Delaware General Health District. Personal Services 77,585 76,815 76,945 79,075

Operating Expenses 32,750 32,750 33,250 33,750 Services Outsourced by Department: Capital Equipment - - - - Graphic design - a freelance graphic designer typically handles Total Expenditures 110,335$ 109,565$ 110,195$ 112,825$

one major design project per year - the City's annual report. Thisresults in a visually appealing report at a fraction of the cost ofdoing the work in-house due to hours saved.

Web site - the City's Web site was designed by a freelanceconsultant, who provides a few updates to the site each year(animated Web banners atop the home page, etc.) * As social media continues to evolve, it will be a challenge to know

Commercial printing - works with an outside printer on the quarterly how to best reach the highest number of residents on a regularnewsletter, calendar of events and annual report. basis.

Special event funding - the department worked closely with *Keeping up with new methods of communication while maintaining arepresentatives from three local service clubs to secure funding relatively small budget.for events starting in 2011. Club representatives then soughtcorporate sponsors for the events to recoup their costs. This hassaved the City approximately $10,000 annually.

The PIO position is currently open. Changes may occurlater in the budget year.


Future Challenges or Issues Facing the Department

Page 120

Department: Public Information

To assist readers in linking City Council and department goals to the vision and strategy:




Balance Land Use




Goals & Objectives:1. Continue to review and, if beneficial, implement innovative forms of communication.2. Assist other departments in promoting their projects (goals) to the community, and help achieve the goals established

by City Council.3. Continue to work with the local service clubs to secure funding for special events. Evaluate the pros and cons of the sponsorship

and see how it can be improved.4. Add new residents as "friends" and see how it can be improved. of the City's Facebook page and get our numbers beyond 2,000.

"Update CIP"

"Update CIP"

"Update CIP"


Development

City Service


→


n/a



"CEDA Negotiations"


"Update CIP"

Color Block

Greenbelt

Downtown

Access

Land Use

"Update CIP"

Page 121

Department: Public InformationFund: General Fund


100-720-5190-00 Salaries & Wages 50,052.56 50,086.40 51,100.00 33,074.37 100-720-5211-00 P.E.R.S. 7,007.46 6,472.80 7,155.00 4,962.66 100-720-5213-00 Medicare 689.31 688.12 745.00 448.87 100-720-5221-00 Health Insurance 16,083.66 17,478.98 18,717.28 11,637.26 100-720-5222-00 Life Insurance 354.72 362.16 365.00 210.00 100-720-5223-00 Dental Insurance 805.56 830.04 840.00 484.19 100-720-5225-00 Workers Compensation 711.59 924.27 887.72 865.81


Operating Expenditures:100-720-5381-00 Cell Phone - - 450.00 200.00 100-720-5381-00 Other Special Events 4,369.89 - 500.00 14.99 100-720-5416-00 Promotional Supplies 2,058.34 1,695.00 1,700.00 1,500.00 100-720-5481-00 Printing/Photo Develop. 24,328.42 16,820.23 23,000.00 21,200.70 100-720-5484-00 Signage Materials 318.00 75.00 500.00 150.00 100-720-5484-10 Downtown Banners - - - - 100-720-5500-00 Dues/Subscriptions 913.67 375.00 650.00 135.00 100-720-5510-00 Travel/Seminars/Mileage 1,210.33 1,108.44 1,229.64 425.32 100-720-5540-00 Consulting Services 3,790.00 2,445.00 7,075.00 6,939.00


Capital Outlay:None -


Total PIO Department Expenditures 112,693.51$ 99,361.44$ 114,914.64$ 82,248.17$

Page 122

Department: Public InformationFund: General Fund

2013 2014 2015 2016Personal Services: PROPOSED Projected Projected ProjectedSalaries & Wages 51,340.00 54,915.00 54,205.00 55,830.00 P.E.R.S. 7,190.00 7,690.00 7,590.00 7,820.00 Medicare 745.00 800.00 790.00 810.00 Health Insurance 16,150.00 11,175.00 12,010.00 12,225.00 Life Insurance 380.00 400.00 420.00 435.00 Dental Insurance 860.00 890.00 925.00 925.00 Workers Compensation 920.00 945.00 1,005.00 1,030.00


Operating Expenditures:Cell Phone 600.00 600.00 600.00 600.00 Other Special Events 500.00 500.00 500.00 500.00 Promotional Supplies 1,500.00 1,500.00 1,500.00 1,500.00 Printing/Photo Development 23,000.00 23,000.00 23,000.00 23,500.00 Signage Materials 500.00 500.00 500.00 500.00 Downtown Banners - - 500.00 500.00 Dues/Subscriptions 650.00 650.00 650.00 650.00 Travel/Seminars/Mileage 2,000.00 2,000.00 2,000.00 2,000.00 Consulting Services 4,000.00 4,000.00 4,000.00 4,000.00


Capital Outlay:


Total PIO Department Expenditures 110,335.00$ 109,565.00$ 110,195.00$ 112,825.00$


Page 123


Page 124

ALL OTHER FUNDS SECTION

Page 125

Actual Actual Actual Actual ActualRevenues by Fund: 2007 2008 2009 2010 2011Municipal Motor License Tax 47,392.47 49,377.50 49,236.25 50,418.75 51,470.00 Street Maintenance & Repair 528,639.05 982,987.75 527,367.38 523,224.38 524,345.54 State Highway Improvement 40,285.69 41,317.90 38,614.04 37,810.81 39,019.63 Park Development 83,061.40 20,698.94 1,875.00 25,053.15 14,550.00 FEMA Grant - 20,034.00 10,579.00 - - ARRA Grant - - - 20,000.00 852,000.00 ODNR Grant - - - - - Law Enforcement Assistance - 2,560.00 1,920.00 320.00 - Law Enforcement 1,555.15 3,506.22 79.69 13,240.02 38,261.52 DUI 1,048.00 1,415.00 1,038.00 430.00 170.00 Special Projects - - - - - Board of Pharmacy 531.00 690.00 184.00 166.00 720.00 Powell Festival 55,052.00 2,100.00 - - 1,000.00 P&R Programming 120,725.41 113,708.00 125,358.74 152,331.00 136,308.78 Veterans' Memorial - - 28,980.78 7,244.43 300.00 Special Events - - - - 9,999.64 Closed Funds 10,139.00 1,200.00 - - -

Total Revenue 888,429.17$ 1,239,595.31$ 785,232.88$ 830,238.54$ 1,668,145.11$

Carryover from Prior Year 1,595,317.17 1,836,385.63 1,537,650.99 1,295,230.76 1,165,874.53 Total Available in Special

Revenue Funds 2,483,746.34$ 3,075,980.94$ 2,322,883.87$ 2,125,469.30$ 2,834,019.64$

Expenditures by Fund: 2007 2008 2009 2010 2011Municipal Motor License Tax 35,000.00 56,750.00 49,000.00 50,000.00 50,000.00 Street Maintenance & Repair 256,617.17 1,117,043.38 761,436.57 699,987.15 581,901.56 State Highway Improvement - 113,162.63 1,889.00 1,450.24 5,633.71 Park Development 136,735.29 72,131.16 24,604.22 40,400.06 1,878.38 FEMA Grant - 20,034.00 10,578.46 0.54 - ARRA Grant - - - 13,063.44 205,964.36 ODNR Grant - - - - - Law Enforcement Assistance - - - 2,290.00 2,000.00 Law Enforcement - - 3,422.30 - - DUI - - - - - Special Projects - - - - 61,286.00 Board of Pharmacy - - - 1,798.02 - Powell Festival 55,461.34 4,347.84 4,333.00 3,500.00 3,500.00 P&R Programming 143,546.91 149,692.14 142,801.06 139,267.69 139,264.92 Veterans' Memorial - - 26,648.50 7,837.63 37.00 Special Events - - - - 7,434.89 Closed Funds 20,000.00 5,168.80 2,940.00 - -

Total Expenditures 647,360.71$ 1,538,329.95$ 1,027,653.11$ 959,594.77$ 1,058,900.82$

Unappropriated at Year-End 1,836,385.63 1,537,650.99 1,295,230.76 1,165,874.53 1,775,118.82 Total Available in Special

Revenue Funds 2,483,746.34$ 3,075,980.94$ 2,322,883.87$ 2,125,469.30$ 2,834,019.64$

Ending Fund Balance: 2007 2008 2009 2010 2011Municipal Motor License Tax 21,538.91 14,166.41 14,402.66 14,821.41 16,291.41 Street Maintenance & Repair 1,199,870.83 1,065,815.20 831,746.01 654,983.24 597,427.22 State Highway Improvement 113,128.87 41,284.14 78,009.18 114,369.75 147,755.67 Park Development 204,195.84 152,763.62 130,034.40 114,687.49 127,359.11 FEMA Grant - - 0.54 - - ARRA Grant - - - 6,936.56 652,972.20 ODNR Grant - - - - - Law Enforcement Assistance - 2,560.00 4,480.00 2,510.00 510.00 Law Enforcement 10,171.33 13,677.55 10,334.94 23,574.96 61,836.48 DUI 4,827.00 6,242.00 7,280.00 7,710.00 7,880.00 Special Projects 163,880.02 163,880.02 163,880.02 163,880.02 102,594.02 Board of Pharmacy 3,868.78 4,558.78 4,742.78 3,110.76 3,830.76 Powell Festival 17,078.98 14,831.14 10,498.14 6,998.14 4,498.14 P&R Programming 90,916.27 54,932.13 37,489.81 50,553.12 47,596.98 Veterans' Memorial - - 2,332.28 1,739.08 2,002.08 Special Events - - - - 2,564.75 Closed Funds 6,908.80 2,940.00 - - -

Total Fund Balance 1,836,385.63$ 1,537,650.99$ 1,295,230.76$ 1,165,874.53$ 1,775,118.82$

Special Revenue Funds - Summary

Page 126

Budget Estimated % of Change Proposed2012 2012 Bud. to Est. 2013 2014 2015 2016

50,000.00 48,402.50 96.8% 50,000.00 51,000.00 50,000.00 51,000.00 515,800.00 533,921.31 103.5% 522,800.00 525,300.00 526,800.00 525,300.00 37,150.00 39,241.05 105.6% 35,950.00 36,950.00 38,000.00 38,000.00 7,500.00 100.00 1.3% 7,500.00 7,500.00 7,500.00 7,500.00

- - 0.0% - - - - 832,000.00 821,861.00 98.8% - - - -

36,324.00 24,216.00 66.7% - - - - 1,000.00 - 0.0% - - - -

45,000.00 2,720.23 6.0% 12,500.00 12,500.00 12,500.00 12,500.00 450.00 345.00 76.7% - - - -

- - 0.0% - - - - 300.00 75.00 25.0% 300.00 300.00 300.00 300.00

- 500.00 0.0% - - - - 116,000.00 158,263.69 136.4% 141,000.00 141,500.00 141,000.00 141,500.00

500.00 10,751.75 2150.4% 500.00 500.00 500.00 500.00 10,000.00 9,200.00 92.0% 10,000.00 10,500.00 10,500.00 10,500.00

- - 0.0% - - - -

1,652,024.00$ 1,649,597.53$ 99.9% 780,550.00$ 786,050.00$ 787,100.00$ 787,100.00$

1,775,118.82 1,775,118.82 1,031,880.16 923,050.16 820,400.16 719,620.16

3,427,142.82$ 3,424,716.35$ 1,812,430.16$ 1,709,100.16$ 1,607,500.16$ 1,506,720.16$

2012 2012 Bud. to Est. 2013 2014 2015 201655,000.00 55,000.00 100.0% 52,500.00 51,000.00 52,500.00 51,000.00

622,000.00 562,847.27 90.5% 635,000.00 635,000.00 635,000.00 635,000.00 37,000.00 2,086.49 5.6% 37,000.00 37,000.00 37,000.00 37,000.00 64,948.53 56,520.14 87.0% 1,500.00 - - -

- - 0.0% - - - - 1,484,972.20 1,474,833.20 99.3% - - - -

24,216.00 24,216.00 100.0% - - - - 1,460.00 510.00 34.9% - - - -

100,000.00 53,548.04 53.5% - - - - 6,000.00 - 0.0% - - - -

- - 0.0% - - - - 3,000.00 - 0.0% - - - - 3,498.14 3,498.14 100.0% - - - -

155,418.16 148,867.53 95.8% 152,880.00 155,200.00 152,880.00 152,880.00 500.00 175.00 35.0% 500.00 500.00 500.00 500.00

10,000.00 10,734.38 107.3% 10,000.00 10,000.00 10,000.00 10,000.00 - - 0.0% - - - -

2,568,013.03$ 2,392,836.19$ 93.2% 889,380.00$ 888,700.00$ 887,880.00$ 886,380.00$

859,129.79 1,031,880.16 923,050.16 820,400.16 719,620.16 620,340.16

3,427,142.82$ 3,424,716.35$ 1,812,430.16$ 1,709,100.16$ 1,607,500.16$ 1,506,720.16$

2012 2012 Bud. to Est. 2013 2014 2015 201611,291.41 9,693.91 85.9% 7,193.91 7,193.91 4,693.91 4,693.91

491,227.22 568,501.26 115.7% 456,301.26 346,601.26 238,401.26 128,701.26 147,905.67 184,910.23 125.0% 183,860.23 183,810.23 184,810.23 185,810.23 69,910.58 70,938.97 101.5% 76,938.97 84,438.97 91,938.97 99,438.97

- - 0.0% - - - - - - 0.0% - - - -

12,108.00 - 0.0% - - - - 50.00 - 0.0% - - - -

6,836.48 11,008.67 161.0% 23,508.67 36,008.67 48,508.67 61,008.67 2,330.00 8,225.00 353.0% 8,225.00 8,225.00 8,225.00 8,225.00

102,594.02 102,594.02 100.0% 102,594.02 102,594.02 102,594.02 102,594.02 1,130.76 3,905.76 345.4% 4,205.76 4,505.76 4,805.76 5,105.76 1,000.00 1,500.00 150.0% 1,500.00 1,500.00 1,500.00 1,500.00 8,178.82 56,993.14 696.8% 45,113.14 31,413.14 19,533.14 8,153.14 2,002.08 12,578.83 628.3% 12,578.83 12,578.83 12,578.83 12,578.83 2,564.75 1,030.37 40.2% 1,030.37 1,530.37 2,030.37 2,530.37

- - 0.0% - - - - 859,129.79$ 1,031,880.16$ 120.1% 923,050.16$ 820,400.16$ 719,620.16$ 620,340.16$

Projected

Special Revenue Funds- Summary

Page 127

Special Revenue Fund Name: Street Maintenance and Repair Fund

Description: Maintenance, upkeep and repair of City streets

This fund receives 92.5% of the gasoline, auto license andpermissive auto tax received from the State of Ohio and Delaware 2013 2014 2015 2016County. The remaining percentage is accounted for in the Revenues:State Highway Improvement Fund since it is limited to Gasoline Tax 325,000 325,000 325,000 325,000 expenditures to City highways only. All Other 197,800 200,300 201,800 200,300

Total Revenues 522,800$ 525,300$ 526,800$ 525,300$

Expenditures:Personal Services - - - - Operating Exp. 635,000 635,000 635,000 635,000 Capital Equipment - - - - Total Expenditures 635,000$ 635,000$ 635,000$ 635,000$

Special Revenue Fund Name: State Highway Improvement Fund

Description: Maintenance, upkeep and repair of State Highway that runs throughCity limits.

Budget Summary (Street Maintenance & Repair Fund)

City limits.

This fund receives 7.5% of the gasoline, auto license andpermissive auto tax received from the State of Ohio and Delaware 2013 2014 2015 2016County. The remaining percentage is accounted for in the Revenues:Street Maintenance and Repair Fund since its limitation is for Gasoline 24,000 25,000 26,000 26,000 any streets within the City. All Other 11,950 11,950 12,000 12,000

Total Revenues 35,950$ 36,950$ 38,000$ 38,000$

Expenditures:Personal ServicesOperating Exp. 37,000 37,000 37,000 37,000 Capital EquipmentTotal Expenditures 37,000$ 37,000$ 37,000$ 37,000$

Budget Summary (State Highway Improvement Fund)

Page 128

Special Revenue Fund Name: Municipal Motor License Tax Fund

Description: Maintenance, upkeep and repair of City streets.

An additional $5.00 has been placed on the license tax forCity streets. The City transfers the funding to the Street 2013 2014 2015 2016Maintenance Fund for expending. Revenues:

Total Revenues 50,000$ 51,000$ 50,000$ 51,000$

Expenditures:Personal Services - - - - Operating Exp. 52,500 51,000 52,500 51,000 Capital Equipment - - - - Total Expenditures 52,500$ 51,000$ 52,500$ 51,000$

Budget Summary (Municipal Motor License Tax Fund)

Page 129

Department: Engineering & Public ServiceFund: Street Maintenance and Repair Fund



211-000-4140-00 Permissive Auto Tax 69,977.57 71,425.02 69,000.00 67,263.27 211-000-4225-00 Gasoline Tax 332,353.82 331,450.31 325,000.00 343,566.64 211-000-4226-00 License Tax 65,165.75 67,044.47 60,000.00 64,464.90 211-000-4701-00 Interest 5,727.24 4,425.74 6,800.00 3,626.50 211-000-4931-00 Transfer Motor Lic. Fund 50,000.00 50,000.00 55,000.00 55,000.00 211-000-4931-00 Transfer General Fund - - - -

Total Revenues 523,224.38$ 524,345.54$ 515,800.00$ 533,921.31$

Expenditures:Engineering Dept:

211-621-5431-00 Annual Street Repair Prog. 560,092.52 496,167.57 525,000.00 500,000.00 Public Service Dept:

211-630-5431-50 Snow and Ice Removal 137,287.53 84,811.99 85,000.00 61,797.27 211-650-5431-75 Traffic Signs and Signals 2,607.10 922.00 12,000.00 1,050.00


Change in fund balance (176,762.77)$ (57,556.02)$ (106,200.00)$ (28,925.96)$

Balance Street Maintenance Fund 654,983.24$ 597,427.22$ 491,227.22$ 462,301.26$

Department: Engineering & Public ServiceFund: State Highway Improvement Fund



221-000-4140-00 Permissive Auto Tax 5,673.85 5,791.23 5,500.00 5,494.32 221-000-4225-00 Gasoline Tax 26,174.20 26,874.34 26,500.00 27,689.20 221-000-4226-00 License Tax 5,283.72 5,436.05 4,300.00 5,317.41 221-000-4701-00 Interest 679.04 918.01 850.00 740.12 211-000-4931-00 Transfer General Fund - - - -

Total Revenues 37,810.81$ 39,019.63$ 37,150.00$ 39,241.05$

Expenditures:Engineering Dept:

221-621-5431-00 Street Repair 746.64 2,977.96 20,000.00 1,177.09 Public Service Dept:

221-630-5431-60 Storm Sewers & Drains - - 5,000.00 - 221-650-5431-75 Traffic Signs and Signals 703.60 2,655.75 12,000.00 909.40


Change in Fund Balance 36,360.57$ 33,385.92$ 150.00$ 37,154.56$

Balance State Highway Imp. Fund 114,369.75$ 147,755.67$ 147,905.67$ 184,910.23$

Page 130

Department: Engineering & Public ServiceFund: Street Maintenance and Repair Fund


2013 2014 2015 2016Revenues: PROPOSED Projected Projected ProjectedPermissive Auto Tax 71,400.00 73,500.00 73,500.00 73,500.00 Gasoline Tax 325,000.00 325,000.00 325,000.00 325,000.00 License Tax 67,100.00 69,000.00 69,000.00 69,000.00 Interest 6,800.00 6,800.00 6,800.00 6,800.00 Transfer Municipal Motor License Tax Fund 52,500.00 51,000.00 52,500.00 51,000.00 Transfer General Fund - - - -

Total Revenues 522,800.00$ 525,300.00$ 526,800.00$ 525,300.00$

Expenditures:Engineering Dept:Annual Street Repair Program 525,000.00 525,000.00 525,000.00 525,000.00 Public Service Dept:Snow and Ice Removal 105,000.00 105,000.00 105,000.00 105,000.00 Traffic Signs and Signals 5,000.00 5,000.00 5,000.00 5,000.00


Change in fund balance (112,200.00)$ (109,700.00)$ (108,200.00)$ (109,700.00)$

Balance Street Maintenance Fund 350,101.26$ 240,401.26$ 132,201.26$ 22,501.26$

Department: Engineering & Public ServiceFund: State Highway Improvement Fund

No significant changes or new expenditures are being proposed in this fund.


2013 2014 2015 2016Revenues: PROPOSED Projected Projected ProjectedPermissive Auto Tax 5,750.00 5,750.00 5,800.00 5,800.00 Gasoline Tax 24,000.00 25,000.00 26,000.00 26,000.00 License Tax 5,200.00 5,200.00 5,200.00 5,200.00 Interest 1,000.00 1,000.00 1,000.00 1,000.00 Transfer General Fund - - -

Total Revenues 35,950.00$ 36,950.00$ 38,000.00$ 38,000.00$

Expenditures:Engineering Dept:Street Repair 20,000.00 20,000.00 20,000.00 20,000.00 Public Service Dept:Storm Sewers & Drains 5,000.00 5,000.00 5,000.00 5,000.00 Traffic Signs and Signals 12,000.00 12,000.00 12,000.00 12,000.00


Change in Fund Balance (1,050.00)$ (50.00)$ 1,000.00$ 1,000.00$

Balance State Highway Imp. Fund 183,860.23$ 183,810.23$ 184,810.23$ 185,810.23$


Page 131

Department: FinanceFund: Municipal Motor License Tax Fund



210-000-4140-00 Permissive Auto Tax 50,418.75 51,470.00 50,000.00 48,402.50 Total Revenues 50,418.75$ 51,470.00$ 50,000.00$ 48,402.50$

Expenditures:210-621-5910-03 Transfer Street Maint. Fund 50,000.00 50,000.00 55,000.00 55,000.00


Change in Fund Balance 418.75$ 1,470.00$ (5,000.00)$ (6,597.50)$

Balance Munic. Motor License Tax Fund 14,821.41$ 16,291.41$ 11,291.41$ 9,693.91$

Page 132

Department: FinanceFund: Municipal Motor License Tax Fund


2013 2014 2015 2016Revenues: PROPOSED Projected Projected ProjectedPermissive Auto Tax 50,000.00 51,000.00 50,000.00 51,000.00

Total Revenues 50,000.00$ 51,000.00$ 50,000.00$ 51,000.00$

Expenditures:Transfer Street Maintenance Repair Fund 52,500.00 51,000.00 52,500.00 51,000.00


Change in Fund Balance (2,500.00)$ -$ (2,500.00)$ -$

Balance Munic. Motor License Tax Fund 7,193.91$ 7,193.91$ 4,693.91$ 4,693.91$


Page 133

Special Revenue Fund Name: Park Development Fund

Description: Greenspace recreation fees from developers and grants to develop and enhancepark space

Adventure ParkAs one of our busiest parks, you'll not only find our Parks 2013 2014 2015 2016& Recreation Department offices located there, but a 17,000 Revenues:square-foot skate parks, playground, basketball courts, anda variety of recreation programs held inside and outside for all to enjoy. You'll also find two on-site gazebo's, great for Total Revenues 7,500$ 7,500$ 7,500$ 7,500$ hosting a picnic or small gathering.

Expenditures:Arbor Ridge Park Personal Services - - - - Visitors can step onto our tennis courts for a competitive Operating Exp. - - - - game of tennis, play the day away on our handicapped Capital Equipment 1,500 - - - accessible playground, or fly a kite as winds blow through Total Expenditures 1,500$ -$ -$ -$ the open green space.

Beechwood ParkA heavily wooded nature preserve offering great opportunitiesfor hiking or educational programming, adjacent to AdventurePark.

Library ParkAthletic fields make up a significant portion of this park withwide open spaces. Mixed in are a variety of court games anda playground for kids of all ages to enjoy. The local libraryis also located in this park.

Special Revenue Fund Name: Park & Recreation Programming Fund

Description: Registration fees from participates in classes along with the associated costsfor classes.

Meadowview ParkNestled in the heart of the Ashmoore subdivision, this park 2013 2014 2015 2016boasts a winding forest trail, a leisurely fishing pond, and Revenues:playground. The cattails surrounding the pond offer not Registration 140,000 140,000 140,000 140,000 only a good hiding place for the many animals that call this All Other 1,000 1,500 1,000 1,500 park home, but a serene backdrop for a picnic. Total Revenues 141,000$ 141,500$ 141,000$ 141,500$

Murphy Park Expenditures:A quiet site featuring two playgrounds, horse shoe and Personal Services 40,080 42,400 40,080 40,080 bocce ball areas, as well as a summer house available to Operating Exp. 112,800 112,800 112,800 112,800 rent for parties, reunions or cookouts amount the mature trees. Capital Equipment - - - -

Total Expenditures 152,880$ 155,200$ 152,880$ 152,880$ Oak ParkResidents can enjoy a stroll through the quite nature preserve near the southern edge of Powell.

Village Green ParkEvents such as the annual Powell Festival, are held here,along with children making waves in the ever-popular splashpad, and you can often hear music filing the air from ourconcert amphitheather. The municipal offices and policedepartment are also adjacent to the park for those needingto do business with the City.

Budget Summary (Park Dev. Fund)

Budget Summary (P&R Prg Fund)

Page 134

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IPowell Bikepaths, 2012

RETREAT LANE

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Proposed Bikepaths

Powell Streets with Sidewalks

Powell Streets without Sidewalks

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City of Powell Parks

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Liberty Township Streets

Page 135

dmiller

Sticky Note

Accepted set by dmiller

dmiller

Callout

Adventure Park

dmiller

Callout

Arbor Ridge Park

dmiller

Callout

Library Park

dmiller

Callout

Meadowview Park

dmiller

Callout

Murphy Park

dmiller

Callout

Village Green Park

dmiller

Callout

Beechwood Park

dmiller

Callout

Oak Park

dmiller

Callout

Proposed Seldom Seen Park

dmiller

Callout

Township Park

dmiller

Callout

County Preserve

dmiller

Callout

Township Park

dmiller

Callout

Township Park

dmiller

Callout

Township Park

dmiller

Callout

Metro Park

dmiller

Callout

Zoo

Department: Parks, Recreation and Public ServiceFund: Park Development



241-000-4523-00 Developer's Rec. Fees 10,237.50 14,550.00 7,500.00 100.00 241-000-4820-00 Donations/Contributions 14,815.65 - - -

Total Revenues 25,053.15$ 14,550.00$ 7,500.00$ 100.00$

Capital Outlay:241-320-5670-00 Park Improvements 38,201.27 1,878.38 31,948.53 29,520.14 241-320-5670-02 Basketball Standards - - - - 241-320-5683-04 Snow Clearing Equip. 413.49 - - - 241-320-5683-05 Dog Waste Stations 1,785.30 - - - 241-320-5683-06 Park Security Lighting - - 33,000.00 27,000.00


Change in Fund Balance (15,346.91)$ 12,671.62$ (57,448.53)$ (56,420.14)$

Balance Park Development Fund 114,687.49$ 127,359.11$ 69,910.58$ 70,938.97$

Page 136

Department: Parks, Recreation and Public ServiceFund: Park Development


2013 2014 2015 2016Revenues: PROPOSED Projected Projected ProjectedDeveloper's Recreation Fees 7,500.00 7,500.00 7,500.00 7,500.00 Donations/Contributions

Total Revenues 7,500.00$ 7,500.00$ 7,500.00$ 7,500.00$

Capital Outlay:Park Improvements - - - - Basketball Standards - - - - Snow Clearing Equipment for Pathways - - - - Dog Waste Stations 1,500.00 - - - Park Security Lighting - - - -


Change in Fund Balance 6,000.00$ 7,500.00$ 7,500.00$ 7,500.00$

Balance Park Development Fund 76,938.97$ 84,438.97$ 91,938.97$ 99,438.97$


Page 137

Department: Parks, Recreation and Public ServiceFund: Parks & Recreation Programming



295-000-4523-00 Recreation Fees 104,981.00 132,566.79 115,000.00 155,657.00 295-000-4820-00 Donations/Contributions 850.00 2,700.00 1,000.00 1,900.00 295-000-4890-00 Refunds & Reimb. - 1,041.99 - 706.69 295-000-4931-00 TR - General Fund 46,500.00 - -

Total Revenues 152,331.00$ 136,308.78$ 116,000.00$ 158,263.69$

Personal Services:295-320-5190-00 Salaries & Wages 31,731.57 29,574.50 34,000.00 29,785.77 295-320-5190-11 Overtime 841.06 658.89 500.00 865.52 295-320-5211-00 PERS 4,482.03 4,019.88 4,830.00 4,750.00 295-320-5213-00 Medicare 472.30 443.53 500.00 468.00 295-320-5225-00 Workers Compensation 506.93 601.49 634.00 608.75


Operating Expenditures:295-320-5322-00 Postage 2,959.54 1,741.40 4,370.70 3,370.70 295-320-5331-00 Rentals 2,400.00 2,555.00 2,500.00 1,750.00 295-320-5385-00 Police Community Affairs 418.19 - - - 295-320-5420-00 Operating Supplies 15,842.24 12,053.42 18,000.00 14,723.74 295-320-5420-01 Noncap Equipment 2,304.05 934.81 3,158.75 358.75 295-320-5481-00 Printing/Brochures 11,517.81 12,324.72 21,358.46 16,693.25 295-320-5482-01 Advertising/Promotions 2,699.70 485.00 - - 295-320-5500-00 Dues/Subscriptions 501.95 445.00 - - 295-320-5510-00 Training 250.00 355.00 1,325.00 810.00 295-320-5520-00 Uniforms 1,462.10 1,087.05 1,530.00 1,330.00 295-320-5550-76 Software Maintenance Fee - 5,245.00 1,311.25 1,311.25 295-320-5560-40 Contracted Instructors 53,663.10 57,689.70 55,000.00 59,941.80 295-320-5591-00 Refunds 5,393.00 7,854.00 6,000.00 12,100.00 295-320-5599-00 Miscellaneous 822.12 200.90 400.00 -

Total Operating Expenditures 100 233 80$ 102 971 00$ 114 954 16$ 112 389 49$Total Operating Expenditures 100,233.80$ 102,971.00$ 114,954.16$ 112,389.49$

Capital Outlay:295-320-5680-00 Equipment 1,000.00 995.63 - -

Total Capital Equipment 1,000.00$ 995.63$ -$ -$

Total P&R Programming Expenditures 139,267.69$ 139,264.92$ 155,418.16$ 148,867.53$

Change in Fund Balance 13,063.31$ (2,956.14)$ (39,418.16)$ 9,396.16$

Balance P&R Programming Fund 50,553.12$ 47,596.98$ 8,178.82$ 56,993.14$

Page 138

Department: Parks, Recreation and Public ServiceFund: Parks & Recreation Programming


2013 2014 2015 2016Revenues: PROPOSED Projected Projected ProjectedRecreation Fees 140,000.00 140,000.00 140,000.00 140,000.00 Donations/Contributions 1,000.00 1,500.00 1,000.00 1,500.00 Refunds & Reimb. - - - - TR - General Fund - - - -

Total Revenues 141,000.00$ 141,500.00$ 141,000.00$ 141,500.00$

Personal Services:Salaries & Wages 34,000.00 35,805.00 34,000.00 34,000.00 Overtime 500.00 500.00 500.00 500.00 PERS 4,480.00 4,945.00 4,480.00 4,480.00 Medicare 465.00 515.00 465.00 465.00 Workers Compensation 635.00 635.00 635.00 635.00


Operating Expenditures:Postage 3,500.00 3,500.00 3,500.00 3,500.00 Rentals 2,500.00 2,500.00 2,500.00 2,500.00 Police Community Affairs - - - - Operating Supplies 18,000.00 18,000.00 18,000.00 18,000.00 Noncap Equipment 1,800.00 1,800.00 1,800.00 1,800.00 Printing/Brochures 17,000.00 17,000.00 17,000.00 17,000.00 Advertising/Promotions - - - - Dues/Subscriptions - - - - Training 750.00 750.00 750.00 750.00 Uniforms 1,500.00 1,500.00 1,500.00 1,500.00 Software Maintenance Fee 1,350.00 1,350.00 1,350.00 1,350.00 Contracted Instructors 60,000.00 60,000.00 60,000.00 60,000.00 Refunds 6,000.00 6,000.00 6,000.00 6,000.00 Miscellaneous 400.00 400.00 400.00 400.00

Total Operating Expenditures 112 800 00$ 112 800 00$ 112 800 00$ 112 800 00$Total Operating Expenditures 112,800.00$ 112,800.00$ 112,800.00$ 112,800.00$

Capital Outlay:Equipment - - - -


Total P&R Programming Expenditures 152,880.00$ 155,200.00$ 152,880.00$ 152,880.00$

Change in Fund Balance (11,880.00)$ (13,700.00)$ (11,880.00)$ (11,380.00)$

Balance P&R Programming Fund 45,113.14$ 31,413.14$ 19,533.14$ 8,153.14$


Page 139

Special Revenue Fund Name: Law Enforcement Assistance Fund

Description: Reimbursement from State for certain law enforcement training

2013 2014 2015 2016Revenues:

Total Revenues -$ -$ -$ -$

Expenditures:Personal Services - - - - Operating Exp. - - - - Capital Equipment 1,500 - - - Total Expenditures 1,500$ -$ -$ -$

Special Revenue Fund Name: Law Enforcement Fund

Description: Law Enforcement expenditures funded by seizure of tangible property by Local, State and Federal Agencies.

The City participates with other law enforcement agenciesthat sometimes involves seizure of tangible property. The 2013 2014 2015 2016City receives a prorata share of the sold tangible property. Revenues:

Total Revenues 12,500$ 12,500$ 12,500$ 12,500$

Expenditures:Personal ServicesOperating Exp. - - - - Capital EquipmentTotal Expenditures -$ -$ -$ -$

Budget Summary (Law Enforcement Asst. Fund)

Budget Summary (Law Enforcement Fund)

Available only when the State legislation decides to fundmandated law enforcement training.

Page 140

Special Revenue Fund Name: D.U.I. Fund

Description: Detection and prevention of driving while impaired; funded by court feesassessed in criminal and traffic cases.

The City holds the funds until sufficient to pay for various 2013 2014 2015 2016equipment needs to assist the Police Department. Revenues:

Total Revenues 400$ 450$ 400$ 450$


Special Revenue Fund Name: Board of Pharmacy Fund

Description: Detection and prevention of drug offenses; funded by court feesassessed in drug-related cases.

The City holds the funds until sufficient to pay for variousequipment needs to assist the Police Department. 2013 2014 2015 2016

Revenues:

Total Revenues 300$ 300$ 300$ 300$


Budget Summary (D.U.I. Fund)

Budget Summary (Board of Pharmacy Fund)

Page 141

Department: Police Fund: Law Enforcement Assistance

Beginning Balance 4,480.00$ 2,510.00$ 510.00$ 510.00$


265-000-4422-00 Police Training Reimb. 320.00 - 1,000.00 - Total Revenues 320.00$ -$ 1,000.00$ -$

Expenditures:265-110-5510-00 Training/Education 2,290.00 2,000.00 1,460.00 510.00

Total Expenditures 2,290.00$ 2,000.00$ 1,460.00$ 510.00$

Change in Fund Balance (1,970.00)$ (2,000.00)$ (460.00)$ (510.00)$

Balance Law Enforcement Asst. Fund 2,510.00$ 510.00$ 50.00$ -$

Department: PoliceFund: Law Enforcement



271-000-4440-00 Seizure of Property 13,240.02 38,261.52 45,000.00 2,720.23 Total Revenues 13,240.02$ 38,261.52$ 45,000.00$ 2,720.23$

Expenditures:271-111-5690-00 Law Enforcement Exp. - - 100,000.00 53,548.04

Total Expenditures -$ -$ 100,000.00$ 53,548.04$

Change in Fund Balance 13,240.02$ 38,261.52$ (55,000.00)$ (50,827.81)$

Balance Law Enforcement Fund 23,574.96$ 61,836.48$ 6,836.48$ 11,008.67$

Page 142

Department: Police Fund: Law Enforcement Assistance

Beginning Balance -$ -$ -$ -$

2013 2014 2015 2016Revenues: PROPOSED Projected Projected ProjectedPolice Training State Reimbursement - - - -


Expenditures:Training/Education - - - -


Change in Fund Balance -$ -$ -$ -$

Balance Law Enforcement Asst. Fund -$ -$ -$ -$

Department: PoliceFund: Law Enforcement


2013 2014 2015 2016Revenues: PROPOSED Projected Projected ProjectedSeizure of Property 12,500.00 12,500.00 12,500.00 12,500.00

Total Revenues 12,500.00$ 12,500.00$ 12,500.00$ 12,500.00$


Expenditures:Law Enforcement Expenditures - - - -


Change in Fund Balance 12,500.00$ 12,500.00$ 12,500.00$ 12,500.00$

Balance Law Enforcement Fund 23,508.67$ 36,008.67$ 48,508.67$ 61,008.67$


Page 143

Department: Police Fund: D.U.I.



281-000-4612-00 D.U.I. Fines 430.00 170.00 450.00 345.00 Total Revenues 430.00$ 170.00$ 450.00$ 345.00$

Expenditures:281-111-5596-00 D.U.I. Expenditures - - 6,000.00 -

Total Expenditures -$ -$ 6,000.00$ -$

Change in Fund Balance 430.00$ 170.00$ (5,550.00)$ 345.00$

Balance D.U.I. Fund 7,710.00$ 7,880.00$ 2,330.00$ 8,225.00$

Department: PoliceFund: Board of Pharmacy



291-000-4612-00 Drug Fines 166.00 720.00 300.00 75.00 Total Revenues 166.00$ 720.00$ 300.00$ 75.00$

Expenditures:291-1112-5597-00Brd. Of Pharmacy Exp. - - 3,000.00 - 291-112-5694-00 Evidence Camera 1,798.02 - - -

Total Expenditures 1,798.02$ -$ 3,000.00$ -$

Change in Fund Balance (1,632.02)$ 720.00$ (2,700.00)$ 75.00$

Balance Board of Pharmacy Fund 3,110.76$ 3,830.76$ 1,130.76$ 3,905.76$

Page 144

Department: Police Fund: D.U.I.


2013 2014 2015 2016Revenues: PROPOSED Projected Projected ProjectedD.U.I. Fines 400.00 450.00 400.00 450.00

Total Revenues 400.00$ 450.00$ 400.00$ 450.00$

Expenditures:D.U.I. Expenditures - - - -


Change in Fund Balance 400.00$ 450.00$ 400.00$ 450.00$

Balance D.U.I. Fund 8,625.00$ 9,075.00$ 9,475.00$ 9,925.00$

Department: PoliceFund: Board of Pharmacy


2013 2014 2015 2016Revenues: PROPOSED Projected Projected ProjectedDrug Fines 300.00 300.00 300.00 300.00

Total Revenues 300.00$ 300.00$ 300.00$ 300.00$


Expenditures:Board of Pharmacy Ependitures - - - - Evidence Camera - - - -


Change in Fund Balance 300.00$ 300.00$ 300.00$ 300.00$

Balance Board of Pharmacy Fund 4,205.76$ 4,505.76$ 4,805.76$ 5,105.76$


Page 145

Special Revenue Fund Name: Veteran's Memorial Fund

Description: Items related to maintaining or constructing the Veteran's Memorial and thesurrounding area

Brick SalePeople interested in recognizing or honoring a veteran can 2013 2014 2015 2016purchase a brick with their information to place on the walkway Revenues:of the Memorial. The Memorial represents all five branches ofthe service: Army, Air Force, Marines, Navy and Coast Guard.

Total Revenues 500$ 500$ 500$ 500$

Expenditures:Personal ServicesOperating Exp. 500 500 500 500 Capital Equipment - - - - Total Expenditures 500$ 500$ 500$ 500$

Special Revenue Fund Name: Special Events Fund

Description: Items related to the Special Events held by the City.

Touch A Truck2013 2014 2015 2016

Revenues:Lolli-Pops! Concerts

Total Revenues 10,000$ 10,500$ 10,500$ 10,500$ Community Bonfire

Expenditures:Personal Services - - - - Operating Exp. 10,000 10,000 10,000 10,000 Capital EquipmentTotal Expenditures 10,000$ 10,000$ 10,000$ 10,000$

Budget Summary (Vet. Mem. Fund)

Budget Summary (Special Events Fund)

Page 146

Memorial Day

Veteran's Day

Veteran's Memorial

Community Bonfire

Lolli‐Pops! Concert

Candy by the Carload

Arbor Day

Touch-a-Truck

Page 147

Department: Public InformationFund: Veteran's Memorial



296-000-4522-00 Brick Sale 200.00 300.00 500.00 750.00 296-000-4820-00 Contributions/Donations 7,044.43 - - 10,001.75

Total Revenues 7,244.43$ 300.00$ 500.00$ 10,751.75$

Operating Expenditures:296-720-5420-00 Field Supplies 37.00 500.00 175.00

Total Operating Expenditures -$ 37.00$ 500.00$ 175.00$

Capital Outlay:296-800-5510-00 Memorial Structure 7,837.63 -


Total Veteran's Memorial Expenditures 7,837.63$ 37.00$ 500.00$ 175.00$

Change in Fund Balance (593.20)$ 263.00$ -$ 10,576.75$

Balance Veteran's Memorial Fund 1,739.08$ 2,002.08$ 2,002.08$ 12,578.83$

Department: Public InformationFund: Special Events

Beginning Balance -$ -$ 2,564.75$ 2,564.75$


297-000-4820-00 Contributions/Donations 9,999.64 10,000.00 9,200.00 Total Revenues -$ 9,999.64$ 10,000.00$ 9,200.00$

Personal Services:297-790-5190-00 Salaries & Wages 721.07 2,750.00 292.00 297-790-5190-11 Overtime 173.72 - 630.01 297-790-5211-00 OPERS 89.87 200.00 129.09 297-790-5213-00 Medicare 9.27 50.00 13.37

Total Personal Services -$ 993.93$ 3,000.00$ 1,064.47$

Operating Expenditures:297-790-5381-00 Special Events Operation 6,440.96 7,000.00 9,669.91

Total Operating Expenditures -$ 6,440.96$ 7,000.00$ 9,669.91$

Total Special Events Expenditures -$ 7,434.89$ 10,000.00$ 10,734.38$

Change in Fund Balance -$ 2,564.75$ -$ (1,534.38)$

Balance Special Events Fund -$ 2,564.75$ 2,564.75$ 1,030.37$

Page 148

Department: Public InformationFund: Veteran's Memorial


2013 2014 2015 2016Revenues: PROPOSED Projected Projected ProjectedBrick Sale 500.00 500.00 500.00 500.00 Contributions/Donations - - - -

Total Revenues 500.00$ 500.00$ 500.00$ 500.00$

Operating Expenditures:Field Supplies 500.00 500.00 500.00 500.00

Total Operating Expenditures 500.00$ 500.00$ 500.00$ 500.00$

Capital Outlay:Memorial Structure


Total Veteran's Memorial Expenditures 500.00$ 500.00$ 500.00$ 500.00$


Balance Veteran's Memorial Fund 12,578.83$ 12,578.83$ 12,578.83$ 12,578.83$

Department: Public InformationFund: Special Events



2013 2014 2015 2016Revenues: PROPOSED Projected Projected ProjectedContributions/Donations 10,000.00 10,500.00 10,500.00 10,500.00

Total Revenues 10,000.00$ 10,500.00$ 10,500.00$ 10,500.00$

Personal Services:Salaries & WagesOvertimeOPERSMedicare


Operating Expenditures:Special Events Operation 10,000.00 10,000.00 10,000.00 10,000.00


Total Special Events Expenditures 10,000.00$ 10,000.00$ 10,000.00$ 10,000.00$

Change in Fund Balance -$ 500.00$ 500.00$ 500.00$

Balance Special Events Fund 1,030.37$ 1,530.37$ 2,030.37$ 2,530.37$


Page 149

Special Revenue Fund Name: FEMA Grant Fund

Description: Reimbursements from the Federal Emergency Management Agency

The City has received federal assistance to pay for 2013 2014 2015 2016damage clean-up from several weather-related storms. Revenues:The City utilizes this fund to document these reimburseableexpenses.


Expenditures:Personal ServicesOperating Exp.Capital EquipmentTotal Expenditures -$ -$ -$ -$

Special Revenue Fund Name: ARRA Grant

Description: Solar Panel Structure and Replaced Light fixtures with LED fixtures

Budget Summary (FEMA Fund)

2013 2014 2015 2016Revenues:


Expenditures:Personal ServicesOperating Exp.Capital EquipmentTotal Expenditures -$ -$ -$ -$

Budget Summary (ARRA Grant Fund)

Construction completed in 2012

Page 150

Federal Emergency Management Agency (FEMA)

► Wind Damage (Fall 2008) 30,613$ ► Snow Removal (Winter 2005) 15,391$ ► Snow Removal (Winter 2003) 5,951$

Office of Criminal Justice

► Equipment (2006) 7,823$ ► Equipment (2003-2005) 141,157$

Department of Justice Programs (COPPS)

► Officers (1999-2001) 107,295$

Ohio Department of Natural Resources (ODNR)

► Fish for Pond (2006) 500$

Mid-Ohio Regional Planning Commission (MORPC)

► Road work (2009) 100,000$

A Look at the Grants the City has Received

American Recovery and Reinvestment Act of 2009 (ARRA)

► Solar & efficiency (2011-2012) 832,000$

Tobacco Use Control and Prevention Foundation of Ohio

► Prevention (2005) 8,768$

Page 151

Department: FinanceFund: FEMA Grant

Beginning Balance 0.54$ -$ -$ -$


251-000-4413-00 FEMA - - - - Total Revenues -$ -$ -$ -$

Expenditures:251-910-5910-02 Transfer General Fund 0.54 - - -

Total Expenditures 0.54$ -$ -$ -$

Change in Fund Balance (0.54)$ -$ -$ -$

Balance FEMA Grant Fund -$ -$ -$ -$

Department: ITFund: ARRA Grant



252-000-4940-00 Advance from General - 832,000.00 - - 252-000-4931-00 Transfer General Fund 20,000.00 20,000.00 - - 252-000-4890-00 Grant Reimbursement - - 832,000.00 821,861.00

Total Revenues 20,000.00$ 852,000.00$ 832,000.00$ 821,861.00$

Expenditures:252-800-5531-01 Energy Efficiency Costs - 200,343.00 650,172.20 651,513.35 252-800-5531-00 Professional Services 13,063.44 5,621.36 2,800.00 1,458.85 , , , ,252-820-5820-00 Repayment of Advance - - 832,000.00 821,861.00

Total Expenditures 13,063.44$ 205,964.36$ 1,484,972.20$ 1,474,833.20$

Change in Fund Balance 6,936.56$ 646,035.64$ (652,972.20)$ (652,972.20)$

Balance ARRA Grant Fund 6,936.56$ 652,972.20$ -$ -$

Department: ParksFund: ODNR Grant



264-0004429-00 ODNR - - 12,108.00 - 264-0004931-00 Transfer from General - - 12,108.00 12,108.00 264-000-4932-00 Advance from General - - 12,108.00 12,108.00

Total Revenues -$ -$ 36,324.00$ 24,216.00$

Expenditures:264-320-5420-02 ODNR Program Supplies - - 24,216.00 24,216.00 264-820-5820-00 ODNR - Repay Advance 12,108.00 -

Total Expenditures -$ -$ 24,216.00$ 24,216.00$

Change in Fund Balance -$ -$ 12,108.00$ -$

Balance ODNR Grant Fund -$ -$ 12,108.00$ -$

Page 152

Department: FinanceFund: FEMA Grant


2013 2014 2015 2016Revenues: PROPOSED Projected Projected ProjectedFEMA - - - -


Expenditures:Transfer General Fund - - - -



Balance FEMA Grant Fund -$ -$ -$ -$

Department: ITFund: ARRA Grant


2013 2014 2015 2016Revenues: PROPOSED Projected Projected ProjectedAdvance from General FundTransfer General FundGrant Reimbursement


Expenditures:Energy Efficiency Costs - - - - Professional ServicesRepayment of Advance from General Fund - - - -



Balance ARRA Grant Fund -$ -$ -$ -$

Department: ParksFund: ODNR Grant


2013 2014 2015 2016Revenues: PROPOSED Projected Projected ProjectedOhio Department of Natural Resources - - - - Transfer from General Fund - - - - Advance from General Fund - - - -


Expenditures:ODNR Grant Program Supplies - - - - ODNR - Repay Advance - - - -



Balance ODNR Grant Fund -$ -$ -$ -$

No significant changes or new expenditures are being proposed in these funds.

Page 153

Special Revenue Fund Name: Special Projects Fund

Description: Donation and contributions for various projects around the City.

This fund is used for various capital improvement projects aroundthe City. 2013 2014 2015 2016

Revenues:The last project was in 2012 and funds were used to make thesolar panel structure into park pavillon.


Expenditures:Personal ServicesOperating Exp.Capital Outlay - - - - Total Expenditures -$ -$ -$ -$

Special Revenue Fund Name: Powell Festival

Description: Donations and contributions to pay for specific event.

Since 1997, on the anniversary of the incorporation of the City, theCity has held a festival during the month of June that provides various 2013 2014 2015 2016activities for the community over a weekend. The events are funded Revenues:entirely through donations and contributions from both privatecitizens and businesses.

Total Revenues -$ -$ -$ -$ The activites have grown to include a large fireworks display that isthe highlight of the event. There are various children's activities and Expenditures:food vendors, as well as concerts by local bands. Personal Services

Operating Exp. - - - - In 2008, Historic Downtown Powell, Inc. took over the organization Capital Equipmentof the event. The City paid for the fireworks or other large-ticket Total Expenditures -$ -$ -$ -$ items for the event with the remaining donations over five yearswhich concluded in 2012.

Budget Summary (Special Projects)

Budget Summary (Powell Festival)

Page 154


Page 155

Department: FinanceFund: Special Projects



290-000-4890-00 Special Projects - - - - Total Revenues -$ -$ -$ -$

Operating Expenditures:290-610-5531-01 Engineering - 61,286.00 - -

Total Operating Expenditures -$ 61,286.00$ -$ -$

Capital Outlay:290-800-5610-00 Capital Outlay - - 102,594.02 102,594.02

Total Capital Equipment -$ -$ 102,594.02$ 102,594.02$

Total Special Projects Expenditures -$ 61,286.00$ 102,594.02$ 102,594.02$

Change in Fund Balance -$ (61,286.00)$ (102,594.02)$ (102,594.02)$

Balance Special Projects Fund 163,880.02$ 102,594.02$ -$ -$

Department: FinanceFund: Powell Festival



292-000-4820-00 Donations - 1,000.00 - 500.00 Total Revenues -$ 1,000.00$ -$ 500.00$

Expenditures:292-721-5381-00 Powell Festival Expenses 3,500.00 3,500.00 3,498.14 3,498.14


Change in Fund Balance (3,500.00)$ (2,500.00)$ (3,498.14)$ (2,998.14)$

Balance Powell Festival Fund 6,998.14$ 4,498.14$ 1,000.00$ 1,500.00$

Page 156

Department: FinanceFund: Special Projects


2013 2014 2015 2016Revenues: PROPOSED Projected Projected ProjectedSpecial Projects - - - -


Operating Expenditures:Engineering - - - -

Total Operating Expenditures -$ -$ -$ -$

Capital Outlay:Capital Outlay


Total Special Projects Expenditures -$ -$ -$ -$


Balance Special Projects Fund -$ -$ -$ -$

Department: FinanceFund: Powell Festival



2013 2014 2015 2016Revenues: PROPOSED Projected Projected ProjectedDonations


Expenditures:Powell Festival Expenses - - - -



Balance Powell Festival Fund 1,500.00$ 1,500.00$ 1,500.00$ 1,500.00$


Page 157

Actual Actual Actual Actual ActualRevenues by Fund: 2007 2008 2009 2010 2011311 - 1989 Land Acquisition 56,000.00 58,700.00 61,000.00 63,085.75 - 312 - 1991 Road Construct. 18,150.00 17,350.00 16,500.00 15,769.04 - 313 - 1995 Road Construct. 117,354.78 110,079.02 113,752.50 818,789.28 - 314 - 1999 Land Acquisition 103,813.87 105,292.98 108,833.10 1,021,008.35 - 315 - Current Refunding - - - 525,020.85 425,059.98 316 - 1999 Village Green 207,627.69 201,013.87 207,827.41 1,625,547.50 - 317 - LCIFA Debt 7,749,513.00 8,248,545.95 1,220,089.07 1,187,405.00 10,699,238.20 318 - Voted Park 726,696.96 727,478.78 752,556.44 836,549.10 830,799.03 319 - Police Facility 203,700.00 201,500.00 201,500.00 202,000.00 202,500.00 321 - PCIFA Debt - - - - -

Total Revenue 9,182,856.30$ 9,669,960.60$ 2,682,058.52$ 6,295,174.87$ 12,157,597.21$

Carryover from Prior Year 483,597.25 368,685.21 97,876.27 28,327.86 86,064.87 Total Available in Debt

Service Funds 9,666,453.55$ 10,038,645.81$ 2,779,934.79$ 6,323,502.73$ 12,243,662.08$

Expenditures by Fund: 2007 2008 2009 2010 2011311 - 1989 Land Acquisition 55,967.50 58,672.50 61,092.50 63,215.00 - 312 - 1991 Road Construct. 18,127.50 17,362.50 16,595.00 15,802.50 - 313 - 1995 Road Construct. 117,848.48 114,321.73 115,868.05 820,450.22 - 314 - 1999 Land Acquisition 106,486.13 104,143.60 106,744.26 1,028,199.37 - 315 - Current Refunding - - - 492,195.33 423,465.31 316 - 1999 Village Green 207,032.29 204,325.97 206,319.37 1,637,788.81 - 317 - LCIFA Debt 7,862,375.92 8,493,314.28 1,270,178.50 1,175,605.00 10,681,357.66 318 - Voted Park 726,275.52 748,773.96 773,754.25 802,126.63 825,956.34 319 - Police Facility 203,655.00 199,855.00 201,055.00 202,055.00 202,855.00 321 - PCIFA Debt - - - -

Total Expenditures 9,297,768.34$ 9,940,769.54$ 2,751,606.93$ 6,237,437.86$ 12,133,634.31$

Unappropriated at Year-End 368,685.21 97,876.27 28,327.86 86,064.87 110,027.77 Total Available in Debt

Service Funds 9,666,453.55$ 10,038,645.81$ 2,779,934.79$ 6,323,502.73$ 12,243,662.08$

Ending Fund Balance: 2007 2008 2009 2010 2011311 - 1989 Land Acquisition 194.25 221.75 129.25 - - 312 - 1991 Road Construct. 140.96 128.46 33.46 - - 313 - 1995 Road Construct. 8,019.20 3,776.49 1,660.94 - - 314 - 1999 Land Acquisition 3,952.80 5,102.18 7,191.02 - - 315 - Current Refunding - - - 32,825.52 34,420.19 316 - 1999 Village Green 14,045.37 10,733.27 12,241.31 - - 317 - LCIFA Debt 294,857.76 50,089.43 - 11,800.00 29,680.54 318 - Voted Park 46,683.24 25,388.06 4,190.25 38,612.72 43,455.41 319 - Police Facility 791.63 2,436.63 2,881.63 2,826.63 2,471.63 321 - PCIFA Debt - - - -

Total Fund Balance 368,685.21$ 97,876.27$ 28,327.86$ 86,064.87$ 110,027.77$

Debt Service Funds - Summary by Fund

Page 158


- - 0.0% - - - - - - 0.0% - - - - - - 0.0% - - - - - - 0.0% - - - -

423,949.29 441,264.86 104.1% 438,000.00 438,000.00 438,000.00 425,000.00 - - 0.0% - - - -

8,331,000.00 8,035,000.00 96.4% 1,434,740.00 1,423,640.00 1,417,140.00 1,423,140.00 853,337.92 844,000.00 98.9% 831,944.59 - - - 202,500.00 202,500.00 100.0% 202,500.00 202,500.00 203,000.00 203,000.00

3,621,000.00 3,191,000.00 88.1% 177,050.00 180,140.00 183,140.00 181,040.00

13,431,787.21$ 12,713,764.86$ 94.7% 3,084,234.59$ 2,244,280.00$ 2,241,280.00$ 2,232,180.00$

110,027.77 110,027.77 121,613.01 93,753.82 96,990.04 103,238.76

13,541,814.98$ 12,823,792.63$ 3,205,847.60$ 2,338,033.82$ 2,338,270.04$ 2,335,418.76$

2012 2012 Bud. to Est. 2013 2014 2015 2016- - 0.0% - - - - - - 0.0% - - - - - - 0.0% - - - - - - 0.0% - - - -

433,381.26 432,131.26 99.7% 425,981.26 434,081.26 431,881.26 427,756.26 - - 0.0% - - - -

8,359,898.76 8,027,587.60 96.0% 1,434,736.26 1,423,636.26 1,417,136.26 1,423,136.26 871,212.50 848,350.00 97.4% 871,050.00 - - - 203,180.00 203,180.00 100.0% 203,292.50 203,192.50 202,880.00 202,680.00

3,575,000.00 3,190,930.76 89.3% 177,033.76 180,133.76 183,133.76 181,033.76

13,442,672.52$ 12,702,179.62$ 94.5% 3,112,093.78$ 2,241,043.78$ 2,235,031.28$ 2,234,606.28$

99,142.46 121,613.01 93,753.82 96,990.04 103,238.76 100,812.48

13,541,814.98$ 12,823,792.63$ 3,205,847.60$ 2,338,033.82$ 2,338,270.04$ 2,335,418.76$

2012 2012 Bud. to Est. 2013 2014 2015 2016- - #DIV/0! - - - - - - #DIV/0! - - - - - - #DIV/0! - - - - - - #DIV/0! - - - -

24,988.22 43,553.79 174.3% 55,572.53 59,491.27 65,610.01 62,853.75 - - #DIV/0! - - - -

781.78 37,092.94 4744.7% 37,096.68 37,100.42 37,104.16 37,107.90 25,580.83 39,105.41 152.9% - - - -

1,791.63 1,791.63 100.0% 999.13 306.63 426.63 746.63 46,000.00 69.24 0.2% 85.48 91.72 97.96 104.20

99,142.46$ 121,613.01$ 122.7% 93,753.82$ 96,990.04$ 103,238.76$ 100,812.48$

Debt Service Funds - Summary by Fund

Projected

Page 159

Department: FinanceFund: Debt Funds

Services Provided by Department (in-house): All taxing districts are limited to 10-mills that can be levied without a The Finance Department provides the administrative duties vote of the people in the taxing district. The inside millage grows with

associated with managing debt such as payments and post- the change of net assessed valuation.issuance compliance.

Services Outsourced by Department: Arbitrage calculations. Refinancing calculations. A Financial Advisor is used during issuance of debt to assist

with the review of bond documents provided by bond attorneysand underwriters.

2013 2014 2015 2016Revenues:

CIFA's 1,611,790 1,603,780 1,600,280 1,604,180

All Other 1,472,445 640,500 641,000 628,000 Total Revenue 3,084,235 2,244,280 2,241,280 2,232,180 Expenditures:

10.01 Limitations of Debt - The Muncipality shall not incur debt Personal Serv. in excess of the limitations imposed by the Constitution Operating Exp. 3,112,094 2,241,044 2,235,031 2,234,606 and the general laws of the State of Ohio. Capital Equip.10.02 Issuance of Bonds or Notes - The Council may authorize Total Expend. 3,112,094$ 2,241,044$ 2,235,031$ 2,234,606$

bonds or notes only by ordinance passed by the affirmative

Budget Summary

City of Powell Charter - Article X - Borrowing

Delaware County

2.90 mills

Liberty Township

.90 mills

Olentangy Local Schools

5.00 mills

City of Powell

1.20 mills

Shares the

10‐mill 'Inside' Limitation

bonds or notes only by ordinance passed by the affirmative votes of at least four (4) of its members.

10.03 Procedure in Bond or Notes Issues - In all aspects not provided for otherwise in this Charter, the procedure By State law there are limitations on the amount of debt that can followed in authorizing and issuing bonds and notes and be regardless of the source of revenue used to pay the debt. applying the proceeds shall be in accordance with the laws of the State of Ohio. For debt issued without a vote of the people, the limit used is 5.5%10.04 Fiscal Agent - The Council shall designate the fiscal of the City's assessed valuation. officer or trustee for the Muncipality for the purpose of all transactions authorizing the issuance of bonds or notes. For debt issued with a vote of the people combined with debt issued

without a vote of the people, the limitation is 10.5% of the City's assessed valuation.

Post-Issuance Compliance Policy - Resolution 2011-12

Outlines the policies and procedures to promote compliancewith federal securities and income tax laws, as well as therequirement set forth in the bond documents for each bond issue.

A written guideline for the City that affects the amount and typeof debt issued, the issuance prcess, external and internalrestrictions and the management of the debt portfolio.

Debt Management Policy - Resolution 2011- 18

Page 160

Principal Interest Potential Future Debt2012 1730000 10294652013 2160000 11106282014 1370000 1044678 11124252015 1405000 1006665 11266252016 1440000 969140 11338002017 1485000 919910 11536752018 1335000 867320 11609372019 1270000 822525 11502382020 1210000 783670 11463502021 1245000 746784 10990502022 1260000 708261 10790502023 1305000 667434 10840502024 1355000 6251792025 1385000 5794202026 1400000 5316342027 1445000 4850812028 1495000 4266792029 1540000 3650902030 1590000 3015182031 1395000 2424842032 1430000 1932462033 1025000 1427402034 1055000 1094272035 1090000 751402036 1120000 38080

The City is looking two potential future debt issuances. The first will be paid with dedicated property tax from the Downtown TIF. Projectsrange from putting in turn lanes at the Four-Corners to expanding the streetscape Downtown. The second will be paid with dedicatedproperty tax from the November 6, 2012 ballot issue which asks voters to extend the ten-year dedicated property tax levy which builtthe park system in the City. Projects from the ballot issue range from connecting Murphy Parkway to Liberty Street, adding bikepaths,repairs to streets, bikepaths and culverts, and building the Seldom Seen Park.

$-

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

$3,000,000

$3,500,000

$4,000,000

Current and Potential Future Debt Service by Yearly Debt Payments

Principal Interest Potential Future Debt

LCIFA PCIFA General FundProperty Tax - dedicated2012 1243878 49676 203180 12627312013 1611770 177034 203293 12785312014 1603770 180134 203193 15400062015 1600270 183134 202880 15520062016 1604170 181034 202680 15550562017 1605940 183934 202280 15664312018 1605290 181734 201540 13746932019 1603640 184534 200595 12539942020 1596485 182234 199445 11618562021 1608800 180049 202935 10990502022 1584565 182691 201005 10790502023 1593278 180291 198865 10840502024 1596428 182411 2013402025 1576624 184411 2033852026 1750635 1809992027 1763995 1825862028 1737636 1840432029 1725073 1800182030 1710525 1809932031 1455660 1818242032 1441110 1821362033 985448 1822932034 982335 1820922035 983410 1817302036 977130 180950

$0

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

$3,000,000

$3,500,000

$4,000,000

Curent and Potential Debt Service by Funding Source

LCIFA PCIFA General Fund Property Tax - dedicated

Page 161



4110 Property Tax - Dedicated 1,138,700.25 1,108,126.08 1,124,012.74 1,135,474.86 4120 Tangible Pers. Property 804.13 244.72 - - 4231 Rollback/Homestead Tax 125,046.59 147,488.21 153,274.47 149,790.00 4390 LCIFA Comm. Dev. Chrg. 1,175,605.00 1,271,455.00 1,181,000.00 1,180,000.00 4390 PCIFA Comm. Dev. Chrg. - - 46,000.00 46,000.00 4542 Tap Fees 11,800.00 14,750.00 - - 4701 Interest 481.58 - - - 4702 Bond or Note Premiums 179,224.80 398,033.20 - - 4910 Bond or Note Proceeds 3,155,000.00 9,015,000.00 10,725,000.00 10,000,000.00 4931 TR - Between Debt Funds 227,657.73 - - - 4931 Transfer - General Fund 280,854.79 202,500.00 202,500.00 202,500.00

Total Revenues 6,295,174.87$ 12,157,597.21$ 13,431,787.21$ 12,713,764.86$

Expenditures5500 Issuance to CIFA - 9,230,000.00 10,133,000.00 9,635,198.00 5500 Escrow Proceeds - 125,716.23 - - 5560 Auditors' Fees 16,913.80 16,202.89 17,975.00 17,750.00 5560 Cost of Issuance 73,946.26 144,995.50 367,000.00 339,442.35 5710 Principal 4,795,000.00 1,690,000.00 1,730,000.00 1,730,000.00 5720 Interest 1,123,915.07 926,719.69 1,194,697.52 979,789.27 5910 TR - Debt Service 227,662.73 - - -

Total Operating Expenditures 6,237,437.86$ 12,133,634.31$ 13,442,672.52$ 12,702,179.62$

Unappropriated 57,737.01$ 23,962.90$ (10,885.31)$ 11,585.24$

Balance Debt Service Funds 86,064.87$ 110,027.77$ 99,142.46$ 121,613.01$

Original Outstanding PrincipalUnvoted Issues-General Obligation Bonds Maturity Date Principal Amount as of 12/31/2012 Interest Rate

2002 Series** LCIFA Bonds #1 12/1/2032 9,015,000$ 8,945,000$ 3.43%

2006 Series Police Facility Construction 12/1/2025 2,750,000$ 1,990,000$ 4.43%

2008 Series LCIFA Bonds #2 12/1/2030 6,900,000$ 5,865,000$ 3.99%

2012 Series LCIFA Bonds #3 12/1/2036 6,785,000$ 6,785,000$ 3.29%

2012 Series PCIFA Bonds 12/1/2036 3,130,000$ 3,130,000$ 3.01%

Total Unvoted Issues - General Obligation 28,580,000$ 26,715,000$

**Refinanced in 2011

By Debt Issue

Debt Service SummariesBy Revenue Source and Expenditure Type

Debt Service Summaries

Page 162


2013 2014 2015 2016Revenues: PROPOSED Projected Projected ProjectedProperty Tax - Dedicated 1,128,000.00 388,000.00 388,000.00 380,000.00 Tangible Pers. Property - - - - Rollback/Homestead Tax 141,944.59 50,000.00 50,000.00 45,000.00 LCIFA Comm. Dev. Chrg. 1,434,740.00 1,423,640.00 1,417,140.00 1,423,140.00 PCIFA Comm. Dev. Chrg. 177,050.00 180,140.00 183,140.00 181,040.00 Tap Fees - - - - Interest - - - - Bond or Note Premiums - - - - Bond or Note Proceeds - - - - Transfer- Between Debt Funds - - - - Transfer - General Fund 202,500.00 202,500.00 203,000.00 203,000.00

Total Revenues 3,084,234.59$ 2,244,280.00$ 2,241,280.00$ 2,232,180.00$

Operating Expenditures:Issuance to CIFA - - - - Escrow Proceeds - - - - Auditors' Fees 18,500.00 6,500.00 6,500.00 6,500.00 Cost of Issuance - - - - Principal 2,065,000.00 1,270,000.00 1,300,000.00 1,335,000.00 Interest 1,028,593.78 964,543.78 928,531.28 893,106.28 Transfer- Between Debt Funds - - - -


Unappropriated (27,859.19)$ 3,236.22$ 6,248.72$ (2,426.28)$

Balance Debt Service Funds 93,753.82$ 96,990.04$ 103,238.76$ 100,812.48$

Original Outstanding PrincipalVoted Issued - General Obligation Bonds Maturity Date Principal Amount as of 12/31/2012 Interest Rate

2004 Series Park Improvement 12/1/2013 6,000,000$ 830,000$ 2.92%

2010 Series Refinancing of 1995 & 1999 12/1/2020 3,155,000$ 2,135,000$ 2.79% (Road Construction & Village Green)

Total Voted Issued - General Obligation 9,155,000$ 2,965,000$

Total Debt by Debt Issue 37,735,000$ 29,680,000$

By Debt Issue

Debt Service SummariesBy Revenue Source and Expenditure Type

Debt Service Summaries

Page 163

Department: FinanceFund: Debt - CLOSED ISSUES

Beginning Balance 21,255.98$ (0.00)$ -$ -$

2010 2011 2012 2012Acct No. Revenue: Actual Actual Budget + Enc. Estimated

311-000-4931-00 Transfer In - General Fund 63,085.75 - - - 312-000-4931-00 Transfer In - Debt Funds 5.00 - - - 312-000-4931-00 Transfer In - General Fund 15,764.04 - - - 313-000-4110-00 Property Tax - Dedicated 56,083.63 - - - 313-000-4701-00 Interest 113.03 - - - 313-000-4702-00 Bond Premium 22,592.62 - - - 313-000-4931-00 Bond Proceeds 740,000.00 - - - 314-000-4110-00 Property Tax - Dedicated 47,110.25 - - - 314-000-4701-00 Interest 143.85 - - - 314-000-4702-00 Bond Premium 28,754.25 - - - 314-000-4931-00 Bond Proceeds 945,000.00 - - - 316-000-4110-00 Property Tax - Dedicated 94,220.49 - - - 316-000-4120-00 Tangible Personal Prop. 88.24 - - - 316-000-4231-00 Rollback/Homestead 12,171.27 - - - 316-000-4701-00 Interest 224.70 - - - 316-000-4702-00 Bond Premium 48,842.80 - - - 316-000-4910-00 Bond Proceeds 1,470,000.00 - - -

Total Revenue 3,544,199.92$ -$ -$ -$

Operating Expenditures:311-725-5910-00 Transfer to Other Debt 5.00 - - - 311-850-5710-01 Principal 60,000.00 - - - 311-850-5720-01 Interest 3,210.00 - - - 312-850-5710-01 Principal 15,000.00 - - - 312-850-5720-01 Interest 802.50 - - - 313-850-5560-96 Auditors' Fees 880.79 - - - 313-850-5710-02 Principal 740,000.00 - - - 313-850-5720-02 Interest 22,705.65 - - - 313-910-5910-00 Transfer to Other Debt 56,863.78 - - - 314-850-5560-96 Auditors' Fees 739.86 - - - 314-850-5710-03 Principal 950,000.00 - - - 314 850 5710 03 Principal 950,000.00 314-850-5720-03 Interest 23,898.10 - - - 514-910-5910-00 Transfer to Other Debt 53,561.41 - - - 316-850-5560-96 Auditors' Fees 1,488.77 - - - 316-850-5910-00 Transfer to Other Debt 117,232.54 - - - 316-850-5710-04 Principal 1,485,000.00 - - - 316-850-5720-04 Interest 34,067.50 - - -

Total Operating Expenditures 3,565,455.90$ -$ -$ -$

Unappropriated (21,255.98)$ -$ -$ -$

Closed Debt Service Funds (0.00)$ -$ -$ -$

Page 164

Debt Service Fund Number: 311Debt Service Fund Name: 1989 Land Acquisition/Construction Bonds of Municipal Service CenterMaturity Date: December 1, 2010 ---- Completed

Debt Service Fund Number: 312Debt Service Fund Name: 1991 Road Construction & Repair BondsMaturity Date: December 1, 2010 ---- Completed

Debt Service Fund Number: 313Debt Service Fund Name: 1995 Road Construction & Repair BondsMaturity Date: December 1, 2017 --- Refinanced; Now listed under Fund Number 315

Debt Service Fund Number: 314Debt Service Fund Name: 1999 Land Acquisition/Construction BondsMaturity Date: December 1, 2022 --- Refinanced; Now listed under Fund Number 315

Debt Service Fund Number: 316Debt Service Fund Name: 1999 Village Green Property & Road Connection BondsMaturity Date: December 1, 2018 --- Refinanced; Now listed under Fund Number 315

Closed Bond Issues

Page 165

Department: FinanceFund: Debt

Debt Service Fund Name: Current Refunding of Series 1997-A and 1999Maturity Date: December 1, 2020



315-000-4110-00 Property Tax - Dedicated 204,813.63 375,058.06 376,424.20 390,474.86 315-000-4120-00 Tangible Personal Prop. 183.93 82.83 - - 315-000-4231-00 Rollback/Homestead 13,330.43 49,919.09 47,525.09 50,790.00 315-000-4702-00 Bond Premium 79,035.13 - - - 315-000-4931-03 Transfer In - Debt Funds 227,657.73 - - -

Total Revenue 525,020.85$ 425,059.98$ 423,949.29$ 441,264.86$

Operating Expenditures:315-850-5560-85 Cost of Issuance 73,946.26 - - - 315-850-5560-96 Auditors' Fees 2,615.25 5,484.05 7,000.00 5,750.00 315-850-5710-06 Principal 345,000.00 330,000.00 345,000.00 345,000.00 315-850-5710-06 Interest 70,633.82 87,981.26 81,381.26 81,381.26


Unappropriated 32,825.52$ 1,594.67$ (9,431.97)$ 9,133.60$

Specific Debt Service Fund 32,825.52$ 34,420.19$ 24,988.22$ 43,553.79$

Debt Service Fund Name: 2002 Voted Park Improvement BondMaturity Date: December 1, 2013



318-000-4110-00 Property Tax - Dedicated 736,472.25 733,068.02 747,588.54 745,000.00 318-000-4120-00 Tangible Personal Prop. 531.96 161.89 - - 318-000-4231-00 Rollback/Homestead 99,544.89 97,569.12 105,749.38 99,000.00

Total Revenues 836,549.10$ 830,799.03$ 853,337.92$ 844,000.00$

Operating Expenditures:318-850-5560-96 Auditors' Fees 11,189.13 10,718.84 10,975.00 12,000.00 318-850-5710-08 Principal 690,000.00 735,000.00 780,000.00 780,000.00 318-850-5710-08 Interest 100,937.50 80,237.50 80,237.50 56,350.00


Unappropriated 34,422.47$ 4,842.69$ (17,874.58)$ (4,350.00)$


Page 166


Debt Service Fund Name: Current Refunding of Series 1997-A and 1999Maturity Date: December 1, 2020


2013 2014 2015 2016Revenue: PROPOSED Projected Projected ProjectedProperty Tax - Dedicated 388,000.00 388,000.00 388,000.00 380,000.00 Tangible Personal Property Tax - - - - Rollback/Homestead Tax 50,000.00 50,000.00 50,000.00 45,000.00 Bond Premium - - - - Transfer In - Debt Funds - - - -

Total Revenue 438,000.00$ 438,000.00$ 438,000.00$ 425,000.00$

Operating Expenditures:Cost of Issuance - - - - Auditors' Fees 6,500.00 6,500.00 6,500.00 6,500.00 Principal 345,000.00 360,000.00 365,000.00 370,000.00 Interest 74,481.26 67,581.26 60,381.26 51,256.26


Unappropriated 12,018.74$ 3,918.74$ 6,118.74$ (2,756.26)$


Year Principal Interest2013 345,000.00 74,481.26 2014 360,000.00 67,581.26 2015 365,000.00 60,381.26 2016 370,000.00 51,256.26 2017 380,000.00 32,756.26 2018 200,000.00 13,756.26 2019 100 000 00 3 756 26

$100 000

$200,000

$300,000

$400,000

$500,000

Outstanding Principal & Interest for Fund #315

2019 100,000.00 3,756.26 2020 15,000.00 506.26

Debt Service Fund Name: 2002 Voted Park Improvement BondMaturity Date: December 1, 2013

Beginning Balance 39,105.41$ -$ -$ -$

2013 2014 2015 2016Revenue: PROPOSED Projected Projected ProjectedProperty Tax - Dedicated 740,000.00 Tangible Personal Property Tax - Rollback/Homestead Tax 91,944.59

Total Revenues 831,944.59$ -$ -$ -$

Operating Expenditures:Auditors' Fees 12,000.00 Principal 830,000.00 Interest 29,050.00

Total Operating Expenditures 871,050.00$ -$ -$ -$

Unappropriated (39,105.41)$ -$ -$ -$

Specific Debt Service Fund -$ -$ -$ -$

Completed

Completed

$0

$100,000

$200,000

2013 2014 2015 2016 2017 2018 2019 2020

Principal Interest

Page 167


Debt Service Fund Name: LCIFA Debt ServiceMaturity Date: 2002 Issue - December 31, 2032; 2008 Series - December 31, 2030; 2012 Series - December 31, 2036



317-000-4910-00 Bond Proceeds - 9,015,000.00 7,150,000.00 6,855,000.00 317-000-4390-00 LCIFA Community Charge 1,175,605.00 1,271,455.00 1,181,000.00 1,180,000.00 317-000-4542-00 Tap Fees 11,800.00 14,750.00 - 317-000-4702-00 Bond Premium - 398,033.20 -

Total Revenue 1,187,405.00$ 10,699,238.20$ 8,331,000.00$ 8,035,000.00$

Operating Expenditures:317-800-5500-00 Issuance for LCIFA - 9,230,000.00 6,715,000.00 6,570,515.00 317-850-5500-01 Escrow Proceeds - 125,716.23 - - 317-850-5560-85 Issuance Costs 144,995.50 285,000.00 262,870.58

LCIFA Bond #1 - 2002 Series*317-850-5710-05 Principal 200,000.00 300,000.00 270,000.00 270,000.00 317-850-5710-05 Interest 511,150.00 412,340.93 341,693.76 341,693.76

LCIFA Bond #2 - 2008 Series317-850-5710-09 Principal 205,000.00 215,000.00 220,000.00 220,000.00 317-850-5710-09 Interest 259,455.00 253,305.00 244,705.00 244,705.00

LCIFA Bond #3 - 2012 Series317-850-5710-11 Principal - - - - 317-850-5710-11 Interest - - 283,500.00 117,803.26


Unappropriated 11,800.00$ 17,880.54$ (28,898.76)$ 7,412.40$

Specific Debt Service Fund 11,800.00$ 29,680.54$ 781.78$ 37,092.94$

*Refinanced in 2011

Page 168


Debt Service Fund Name: LCIFA Debt ServiceMaturity Date: 2002 Issue - December 31, 2032; 2008 Series - December 31, 2030; 2012 Series - December 31, 2036


2013 2014 2015 2016Revenue: PROPOSED Projected Projected ProjectedBond Proceeds - - - - LCIFA Community Development Charge 1,434,740.00 1,423,640.00 1,417,140.00 1,423,140.00 Tap Fees - - - -

Total Revenue 1,434,740.00$ 1,423,640.00$ 1,417,140.00$ 1,423,140.00$

Operating Expenditures:Issuance for LCIFA - - - - Escrow Proceeds - - - - Issuance Costs - - - - LCIFA Bond #1 - 2002 SeriesPrincipal 300,000.00 300,000.00 300,000.00 325,000.00 Interest 329,293.76 320,293.76 311,293.76 305,293.76 LCIFA Bond #2 - 2008 SeriesPrincipal 230,000.00 240,000.00 250,000.00 260,000.00 Interest 235,905.00 226,705.00 217,105.00 207,105.00 LCIFA Bond #3 - 2012 SeriesPrincipal 145,000.00 145,000.00 150,000.00 140,000.00 Interest 194,537.50 191,637.50 188,737.50 185,737.50


Unappropriated 3.74$ 3.74$ 3.74$ 3.74$


Year Principal InterestOutstanding Principal and Interest for Fund #317

Year Principal Interest2013 675,000 759,736.26 2014 685,000 738,636.26 2015 700,000 717,136.26 2016 725,000 698,136.26 2017 745,000 677,006.26 2018 770,000 653,556.26 2019 790,000 629,106.26 2020 810,000 604,251.26 2021 850,000 578,751.26 2022 850,000 551,873.76 2023 890,000 522,986.26 2024 920,000 494,016.26 2025 930,000 462,212.50 2026 1,140,000 429,636.26 2027 1,175,000 389,908.76 2028 1,215,000 338,593.76 2029 1,260,000 285,055.00 2030 1,300,000 229,532.50 2031 1,095,000 178,836.26 2032 1,120,000 138,973.76 2033 705,000 98,155.00 2034 725,000 75,242.50 2035 750,000 51,680.00 2036 770,000 26,180.00

$0

$200,000

$400,000

$600,000

$800,000

$1,000,000

$1,200,000

$1,400,000

$1,600,000

$1,800,000

201320142015201620172018201920202021202220232024202520262027202820292030203120322033203420352036

Outstanding Principal and Interest for Fund #317

Principal Interest

Page 169


Debt Service Fund Name: Police Facility ConstructionMaturity Date: December 1, 2025



319-000-4931-00 Transfer - General Fund 202,000.00 202,500.00 202,500.00 202,500.00 Total Revenue 202,000.00$ 202,500.00$ 202,500.00$ 202,500.00$

Operating Expenditures:319-850-5710-10 Principal 105,000.00 110,000.00 115,000.00 115,000.00 319-850-5720-10 Interest 97,055.00 92,855.00 88,180.00 88,180.00


Unappropriated (55.00)$ (355.00)$ (680.00)$ (680.00)$


Year Principal Interest2013 95,000.00 82,033.76 2014 100,000.00 80,133.76 2015 105,000.00 78,133.76 2016 105,000.00 76,033.76 2017 110,000.00 73,933.76 2018 110,000.00 71,733.76 2019 115,000.00 69,533.76 2020 115,000.00 67,233.76 2021 115,000.00 65,048.76 2022 120,000.00 62,691.26 2023 120,000.00 60,291.26 2024 125,000.00 57,411.26 2025 130,000.00 54,411.26 2026 130 000 00 50 998 76

$80,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000


2026 130,000.00 50,998.76 2027 135,000.00 47,586.26 2028 140,000.00 44,042.50 2029 140,000.00 40,017.50 2030 145,000.00 35,992.50 2031 150,000.00 31,823.76 2032 155,000.00 27,136.26 2033 160,000.00 22,292.50 2034 165,000.00 17,092.50 2035 170,000.00 11,730.00 2036 175,000.00 5,950.00

Debt Service Fund Name: 2012 PCIFA Debt ServiceMaturity Date: December 1, 2036



321-000-4390-00 PCIFA Comm. Charge - - 46,000.00 46,000.00 321-000-4910-00 Bond Proceeds - - 3,575,000.00 3,145,000.00

Total Revenue -$ -$ 3,621,000.00$ 3,191,000.00$

Operating Expenditures:321-850-5500-00 Issuance for PCIFA - - 3,418,000.00 3,064,683.00 321-850-5560-85 Issuance Costs - - 82,000.00 76,571.77 321-850-5710-00 Principal - - 321-850-5720-00 Interest 75,000.00 49,675.99

Total Operating Expenditures -$ -$ 3,575,000.00$ 3,190,930.76$

Unappropriated -$ -$ 46,000.00$ 69.24$

Specific Debt Service Fund -$ -$ 46,000.00$ 69.24$

$0

$20,000

$40,000

$60,000

$80,000

2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036

Principal Interest

Page 170


Debt Service Fund Name: Police Facility ConstructionMaturity Date: December 1, 2025

Beginning Balance 1,791.63$ 999.13$ 306.63$ 426.63$

2013 2014 2015 2016Revenue: PROPOSED Projected Projected ProjectedTransfer - General Fund 202,500.00 202,500.00 203,000.00 203,000.00

Total Revenue 202,500.00$ 202,500.00$ 203,000.00$ 203,000.00$

Operating Expenditures:Principal 120,000.00 125,000.00 130,000.00 135,000.00 Interest 83,292.50 78,192.50 72,880.00 67,680.00


Unappropriated (792.50)$ (692.50)$ 120.00$ 320.00$

Specific Debt Service Fund 999.13$ 306.63$ 426.63$ 746.63$

Year Principal Interest2013 120,000.00 83,292.50 2014 125,000.00 78,192.50 2015 130,000.00 72,880.00 2016 135,000.00 67,680.00 2017 140,000.00 62,280.00 2018 145,000.00 56,540.00 2019 150,000.00 50,595.00 2020 155,000.00 44,445.00 2021 165,000.00 37,935.00 2022 170 000 00 31 005 00

$

$50,000

$100,000

$150,000

$200,000

$250,000


2022 170,000.00 31,005.00 2023 175,000.00 23,865.00 2024 185,000.00 16,340.00 2025 195,000.00 8,385.00

Debt Service Fund Name: 2012 PCIFA Debt ServiceMaturity Date: December 1, 2036

Beginning Balance 69.24$ 85.48$ 91.72$ 97.96$

2013 2014 2015 2016Revenue: PROPOSED Projected Projected ProjectedPCIFA Community Development Charge 177,050.00 180,140.00 183,140.00 181,040.00 Bond Proceeds - - - -

Total Revenue 177,050.00$ 180,140.00$ 183,140.00$ 181,040.00$

Operating Expenditures:Issuance for PCIFA - - - - Issuance Costs - - - - Principal 95,000.00 100,000.00 105,000.00 105,000.00 Interest 82,033.76 80,133.76 78,133.76 76,033.76


Unappropriated 16.24$ 6.24$ 6.24$ 6.24$

Specific Debt Service Fund 85.48$ 91.72$ 97.96$ 104.20$

$0

$50,000

2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025

Principal Interest

Page 171

Actual Actual Actual Actual ActualRevenues by Fund: 2007 2008 2009 2010 2011Downtown TIF - Public Impr. 133,000.00 - 269,304.67 239,463.41 198,804.72 Downtown TIF - Housing - - 2,720.25 2,418.83 2,008.12 Capital Improvement Projects 15,000.00 5,139.00 82,940.00 - 100,000.00 Village Development 83,894.70 18,806.40 3,184.70 17,333.20 29,281.45 Murphy Parkway Construction - - - - - Olentangy/Liberty Connect. - - - - - Parks & Rec Projects 4,228.36 - - - - Police Facility Construction 21,136.60 288.21 - - -

Total Revenue 257,259.66$ 24,233.61$ 358,149.62$ 259,215.44$ 330,094.29$

Carryover from Prior Year 2,480,100.71 799,575.05 403,482.63 468,586.31 721,214.33 Total Available in Capital

Project Funds 2,737,360.37$ 823,808.66$ 761,632.25$ 727,801.75$ 1,051,308.62$

Expenditures by Fund: 2007 2008 2009 2010 2011Downtown TIF - Public Impr. 146,694.50 - 201,640.00 6,576.55 3,172.92 Downtown TIF - Housing - - - 10.87 32.04 Capital Improvement Projects 124,210.15 357,100.04 75,638.23 - 141,978.71 Village Development 355,343.00 40,954.08 12,119.71 - - Murphy Parkway Construction - - 3,648.00 - - Olentangy/Liberty Connect. - - - - - Parks & Rec Projects 171,275.42 - - - - Police Facility Construction 1,140,262.25 22,271.91 - - -

Total Expenditures 1,937,785.32$ 420,326.03$ 293,045.94$ 6,587.42$ 145,183.67$

Unappropriated at Year-End 799,575.05 403,482.63 468,586.31 721,214.33 906,124.95 Total Available in Capital

Project Funds 2,737,360.37$ 823,808.66$ 761,632.25$ 727,801.75$ 1,051,308.62$

Ending Fund Balance: 2007 2008 2009 2010 2011Downtown TIF - Public Impr. 9,095.50 9,095.50 76,760.17 309,647.03 505,278.83 Downtown TIF - Housing - - 2,720.25 5,128.21 7,104.29 Capital Improvement Projects 600,559.36 248,598.32 255,900.09 255,900.09 213,921.38 Village Development 40,725.49 18,577.81 9,642.80 26,976.00 56,257.45 Murphy Parkway Construction 100,611.00 100,611.00 96,963.00 96,963.00 96,963.00 Olentangy/Liberty Connect. 26,600.00 26,600.00 26,600.00 26,600.00 26,600.00 Parks & Rec Projects - - - - - Police Facility Construction 21,983.70 - - - -


Capital Project Funds - Summary

Page 172


194,000.00 231,337.96 119.2% 223,750.00 223,750.00 224,250.00 224,250.00 2,135.00 2,343.41 109.8% 2,235.00 2,235.00 2,285.00 2,285.00

- - 0.0% - - - - 3,000.00 6,800.00 226.7% 3,000.00 - 3,000.00 -

- - 0.0% - - - - - - 0.0% - - - - - - 0.0% - - - - - - 0.0% - - - -

199,135.00$ 240,481.37$ 120.8% 228,985.00$ 225,985.00$ 229,535.00$ 226,535.00$

906,124.95 906,124.95 1,029,148.87 1,148,008.87 1,181,868.87 1,381,278.87

1,105,259.95$ 1,146,606.32$ 1,258,133.87$ 1,373,993.87$ 1,411,403.87$ 1,607,813.87$

2012 2012 Bud. to Est. 2013 2014 2015 2016105,000.00 32,250.00 30.7% 85,000.00 167,000.00 5,000.00 10,000.00

250.00 50.00 20.0% 125.00 125.00 125.00 125.00 55,000.00 28,500.00 51.8% 25,000.00 25,000.00 25,000.00 25,000.00 56,657.45 56,657.45 100.0% - - - -

- - 0.0% - - - - - - 0.0% - - - - - - 0.0% - - - - - - 0.0% - - - -

216,907.45$ 117,457.45$ 54.2% 110,125.00$ 192,125.00$ 30,125.00$ 35,125.00$

888,352.50 1,029,148.87 1,148,008.87 1,181,868.87 1,381,278.87 1,572,688.87

1,105,259.95$ 1,146,606.32$ 1,258,133.87$ 1,373,993.87$ 1,411,403.87$ 1,607,813.87$

2012 2012 Bud. to Est. 2013 2014 2015 2016594,278.83 704,366.79 118.5% 843,116.79 899,866.79 1,119,116.79 1,333,366.79

8,989.29 9,397.70 104.5% 11,507.70 13,617.70 15,777.70 17,937.70 158,921.38 185,421.38 116.7% 160,421.38 135,421.38 110,421.38 85,421.38

2,600.00 6,400.00 246.2% 9,400.00 9,400.00 12,400.00 12,400.00 96,963.00 96,963.00 100.0% 96,963.00 96,963.00 96,963.00 96,963.00 26,600.00 26,600.00 100.0% 26,600.00 26,600.00 26,600.00 26,600.00

- - 0.0% - - - - - - 0.0% - - - -

888,352.50$ 1,029,148.87$ 115.8% 1,148,008.87$ 1,181,868.87$ 1,381,278.87$ 1,572,688.87$

Capital Project Funds - Summary

Projected

Page 173

Department: FinanceFund: Capital Project Funds

Services Provided by Department (in-house): Varies depending on size of project. Engineering, inspection

and project management can be completed in-house.•Village Development or 4-Corners Funds

• TIF Funds -Downtown

Source:

Services Outsourced by Department: Construction and other services as needed.

Source: Property Tax

Growth (TIF) -(limited time)

Development Fees

(if reduces greenspace or

increases traffic)

Source: Transfer from General Fund

(based on

Source: Voted Property Tax (limited time)

2013 2014 2015 2016Revenues:

Budget Summary

•Capital Improvements Fund

•Creates New Specific Project Fund

(based on availability)

( )

Property tax 225,985 225,985 226,535 226,535

All Other 3,000 - 3,000 - Downtown Tax Increment Financing (TIF) Public Improvements Total Revenues 228,985 225,985 229,535 226,535

and Public Housing Funds: Expenditures:Property taxes from the increased value of improvements made Personal Serv.to undeveloped land in the designated downtown area is Operating Exp.used to enhance the viability and usefulness of the area. Capital 110,125 192,125 30,125 35,125

Total Expend. Capital Improvement Projects Fund: 110,125 192,125 30,125 35,125 p p j , , , ,

Capital Improvements to city-owned property or capital purchases

based on transfers from the General Fund.

Village Development Fund and Olentangy/Liberty Intersection FundDevelopers pay a developer fee based on their specific project * Creating and maintaining funding of capital improvements is anreducing greenspace or if increases traffic in the downtown area. issue the City Council is working on and will continue monitoring

as new funding and issues are brought forward. Murphy Parkway Construction Fund

Developer contribution to assist in the construction of Murphy * Maintaining existing City infrastructure with limited funding

Future Challenges or Issues facing the City

Developer contribution to assist in the construction of Murphy Maintaining existing City infrastructure with limited fundingParkway and Liberty Road intersection. possibilities.

Specific Project FundCreated when dedicated funding is received from voters.

Page 174

Traffic Signal

R d b d h diRoad, curb and handicap ramps

Skate Park and Arbor Ridge Park Development

Solar Pavilion Construction

Police Facility Construction

Page 175

Department: Development and FinanceFund: Downtown TIF Public Improvements


2010 2011 2012 2012Acct No. Revenue: Actual Actual Budget + Enc. Estimatedg

451-000-4110-00 Property Taxes 225,558.29 184,501.65 181,000.00 217,237.96 451-000-4231-00 Rollback/Homestead 13,905.12 14,303.07 13,000.00 14,100.00

Total Revenue 239,463.41$ 198,804.72$ 194,000.00$ 231,337.96$

Capital Outlay:451-800-5540-02 Study Services 5,500.00 - - - 451-850-5560-96 Auditor & Treasurer Fees 1,076.55 3,172.92 5,000.00 3,250.00 451-800-5600-00 Downtown Projects - - 100,000.00 29,000.00

Total Capital Outlay 6,576.55$ 3,172.92$ 105,000.00$ 32,250.00$

Unappropriated 232,886.86$ 195,631.80$ 89,000.00$ 199,087.96$

Specific Capital Project Fund 309,647.03$ 505,278.83$ 594,278.83$ 704,366.79$

Department: Development and FinanceFund: Downtown TIF Housing



452-000-4110-00 Property Taxes 2,278.37 1,863.65 2,000.00 2,203.41 452-000-4231-00 Rollback/Homestead 140.46 144.47 135.00 140.00

Total Revenue 2,418.83$ 2,008.12$ 2,135.00$ 2,343.41$

Capital Outlay:Capital Outlay:452-850-5560-96 Auditor & Treasurer Fees - - - - 452-800-5600-00 Housing Projects 10.87 32.04 250.00 50.00

Total Capital Outlay 10.87$ 32.04$ 250.00$ 50.00$

Unappropriated 2,407.96$ 1,976.08$ 1,885.00$ 2,293.41$


Page 176




451-000-4110-00 Property Taxes 225,558.29 184,501.65 181,000.00 217,237.96 451-000-4231-00 Rollback/Homestead 13,905.12 14,303.07 13,000.00 14,100.00

Total Revenue 239,463.41$ 198,804.72$ 194,000.00$ 231,337.96$

Capital Outlay:451-800-5540-02 Study Services 5,500.00 - - - 451-850-5560-96 Auditor & Treasurer Fees 1,076.55 3,172.92 5,000.00 3,250.00 451-800-5600-00 Downtown Projects - - 100,000.00 29,000.00


Unappropriated 232,886.86$ 195,631.80$ 89,000.00$ 199,087.96$





452-000-4110-00 Property Taxes 2,278.37 1,863.65 2,000.00 2,203.41 452-000-4231-00 Rollback/Homestead 140.46 144.47 135.00 140.00

Total Revenue 2,418.83$ 2,008.12$ 2,135.00$ 2,343.41$

Capital Outlay:Capital Outlay:452-850-5560-96 Auditor & Treasurer Fees 10.87 32.04 250.00 50.00 452-800-5600-00 Housing Projects - - - -


Unappropriated 2,407.96$ 1,976.08$ 1,885.00$ 2,293.41$


Page 177


Beginning Balance 704,366.79$ 843,116.79$ 899,866.79$ 1,119,116.79$

2013 2014 2015 2016Revenue: PROPOSED Projected Projected Projectedj j jProperty Taxes - dedicated 210,000.00 210,000.00 210,500.00 210,500.00 Rollback/Homestead 13,750.00 13,750.00 13,750.00 13,750.00

Total Revenue 223,750.00$ 223,750.00$ 224,250.00$ 224,250.00$

Capital Outlay:Study Services - - - - Auditor & Treasurer Fees 5,000.00 5,000.00 5,000.00 5,000.00 Downtown Projects: 65,000.00 Paver Repairs 15,000.00 - - 5,000.00 Paver Repairs 15,000.00 5,000.00 Engineering - - - - Traffic Related Projects - 162,000.00 - -


Unappropriated 138,750.00$ 56,750.00$ 219,250.00$ 214,250.00$

Specific Capital Project Fund 843,116.79$ 899,866.79$ 1,119,116.79$ 1,333,366.79$



2013 2014 2015 2016Revenue: PROPOSED Projected Projected ProjectedProperty Taxes - dedicated 2,100.00 2,100.00 2,150.00 2,150.00 Rollback/Homestead 135.00 135.00 135.00 135.00

Total Revenue 2,235.00$ 2,235.00$ 2,285.00$ 2,285.00$

Capital Outlay:Capital Outlay:Auditor & Treasurer Fees 125.00 125.00 125.00 125.00 Housing Projects - - - -


Unappropriated 2,110.00$ 2,110.00$ 2,160.00$ 2,160.00$


Page 178

Department: Engineering and FinanceFund: Capital Improvement Projects Fund


2013 2014 2015 2016Revenue: PROPOSED Projected Projected Projectedj j jTransfer General Fund - - - -

Total Revenue -$ -$ -$ -$

Capital Outlay:Culvert/Drainage 25,000.00 25,000.00 25,000.00 25,000.00 Sawmill Signal Connectivity - - - -


Unappropriated (25,000.00)$ (25,000.00)$ (25,000.00)$ (25,000.00)$


Department: Engineering and FinanceFund: Village Development


2013 2014 2015 2016Revenue: PROPOSED Projected Projected ProjectedDevelopment Fess 3 000 00 3 000 00Development Fess 3,000.00 - 3,000.00 -

Total Revenue 3,000.00$ -$ 3,000.00$ -$

Capital Outlay:Street Maintenance - - - - Capital Outlay - - - -

Total Capital Outlay -$ -$ -$ -$

U i t d 3 000 00$ $ 3 000 00$ $Unappropriated 3,000.00$ -$ 3,000.00$ -$


Page 179

Department: Engineering and FinanceFund: Murphy Parkway Construction



493-000-4890-00 Developer Fees - - - -


Capital Outlay:493-800-5531-01 Design/Engineering - - - -


Unappropriated -$ -$ -$ -$Unappropriated -$ -$ -$ -$


Department: Engineering and FinanceDepartment: Engineering and FinanceFund: Olentangy/Liberty Street Intersection



496-000-4529-00 Development Fess - - - -


Capital Outlay:496-800-5650-04 Street Improvements - - - -


Unappropriated -$ -$ -$ -$

$ $ $ $ Specific Capital Project Fund 26,600.00$ 26,600.00$ 26,600.00$ 26,600.00$

Page 180

Department: Engineering and FinanceFund: Murphy Parkway Construction


2013 2014 2015 2016Revenue: PROPOSED Projected Projected Projectedj j jDeveloper Fees - - - -


Capital Outlay:Design/Engineering - - - -


Unappropriated -$ -$ -$ -$Unappropriated -$ -$ -$ -$


Department: Engineering and FinanceDepartment: Engineering and FinanceFund: Olentangy/Liberty Street Intersection


2013 2014 2015 2016Revenue: PROPOSED Projected Projected ProjectedDevelopment Fess - - - -


Capital Outlay:Street Improvements - - - -


Unappropriated -$ -$ -$ -$

$ $ $ $ Specific Capital Project Fund 26,600.00$ 26,600.00$ 26,600.00$ 26,600.00$

Page 181

Actual Actual Actual Actual ActualRevenues by Fund: 2007 2008 2009 2010 2011Unclaimed Funds 1,067.06 63.16 - - 877.02 Flexible Benefits Plan 20,516.82 18,415.40 57,575.49 13,867.69 6,075.00 Engineering Inspections 91,325.35 13,091.50 7,729.35 32,350.01 12,758.29 Board of Building Standards 13,974.40 8,607.73 6,476.33 4,460.29 5,885.99 Plumbing Inspections 10,264.60 9,230.40 6,192.00 6,226.00 10,850.00 Escrowed Deposits 8,700.00 10,800.00 8,425.00 5,860.00 3,840.00 Fingerprint Processing - - - - -

Total Revenue 145,848.23$ 60,208.19$ 86,398.17$ 62,763.99$ 40,286.30$

Carryover from Prior Year 465,798.49 503,277.06 472,000.88 453,855.17 283,454.33 Total Available in Agency Funds 611,646.72$ 563,485.25$ 558,399.05$ 516,619.16$ 323,740.63$

Expenditures by Fund: 2007 2008 2009 2010 2011Unclaimed Funds 819.60 457.63 50.00 110.00 243.43 Flexible Benefits Plan 19,352.80 19,442.15 55,024.61 15,988.75 6,524.95 Engineering Inspections 56,816.66 43,594.89 28,081.15 201,512.30 18,129.02 Board of Building Standards 12,963.00 9,402.90 6,491.52 4,669.78 5,536.58 Plumbing Inspections 10,917.60 9,036.80 6,386.60 6,209.00 10,615.00 Escrowed Deposits 7,500.00 9,550.00 8,510.00 4,675.00 11,890.00 Fingerprint Processing - - - - -

Total Expenditures 108,369.66$ 91,484.37$ 104,543.88$ 233,164.83$ 52,938.98$

Unappropriated at Year-End 503,277.06 472,000.88 453,855.17 283,454.33 270,801.65 Total Available in Agency Funds 611,646.72$ 563,485.25$ 558,399.05$ 516,619.16$ 323,740.63$

Ending Fund Balance: 2007 2008 2009 2010 2011Unclaimed Funds 917.06 522.59 472.59 362.59 996.18 Flexible Benefits Plan 1,992.85 966.10 3,516.98 1,395.92 945.97 Engineering Inspections 491,039.55 460,536.16 440,184.36 271,022.07 265,651.34 Board of Building Standards 1,290.60 495.43 480.24 270.75 620.16 Plumbing Inspections 387.00 580.60 386.00 403.00 638.00 Escrowed Deposits 7,650.00 8,900.00 8,815.00 10,000.00 1,950.00 Fingerprint Processing - - - - -


Agency Funds - Summary

Page 182


50.00 - 0.0% 50.00 50.00 50.00 50.00 7,500.00 5,000.00 66.7% 4,500.00 4,500.00 4,500.00 4,500.00

25,000.00 38,937.99 155.8% 25,000.00 25,000.00 25,000.00 25,000.00 4,600.00 5,100.00 110.9% 4,600.00 4,600.00 4,600.00 4,600.00 9,500.00 6,900.00 72.6% 7,500.00 7,500.00 7,500.00 7,500.00 4,500.00 3,300.00 73.3% 4,500.00 4,500.00 4,500.00 4,500.00

20,000.00 13,000.00 20,000.00 20,500.00 20,500.00 21,000.00

71,150.00$ 72,237.99$ 101.5% 66,150.00$ 66,650.00$ 66,650.00$ 67,150.00$

270,801.65 270,801.65 224,220.50 223,320.50 223,270.50 222,518.48

341,951.65$ 343,039.64$ 290,370.50$ 289,970.50$ 289,920.50$ 289,668.48$

2012 2012 Bud. to Est. 2013 2014 2015 2016500.00 574.16 114.8% 50.00 50.00 352.02 50.00

8,269.20 5,900.00 71.3% 4,500.00 4,500.00 4,500.00 4,500.00 105,844.98 83,844.98 79.2% 25,000.00 25,000.00 25,000.00 25,000.00

5,000.00 5,000.00 100.0% 4,500.00 4,550.00 4,550.00 4,600.00 9,500.00 6,800.00 71.6% 7,500.00 7,500.00 7,500.00 7,500.00 5,500.00 3,900.00 70.9% 5,500.00 4,500.00 5,000.00 4,500.00

20,000.00 12,800.00 20,000.00 20,600.00 20,500.00 21,100.00

154,614.18$ 118,819.14$ 76.8% 67,050.00$ 66,700.00$ 67,402.02$ 67,250.00$

187,337.47 224,220.50 223,320.50 223,270.50 222,518.48 222,418.48

341,951.65$ 343,039.64$ 290,370.50$ 289,970.50$ 289,920.50$ 289,668.48$

2012 2012 Bud. to Est. 2013 2014 2015 2016546.18 422.02 77.3% 422.02 422.02 120.00 120.00 176.77 45.97 26.0% 45.97 45.97 45.97 45.97

184,806.36 220,744.35 119.4% 220,744.35 220,744.35 220,744.35 220,744.35 220.16 720.16 327.1% 820.16 870.16 920.16 920.16 638.00 738.00 115.7% 738.00 738.00 738.00 738.00 950.00 1,350.00 142.1% 350.00 350.00 (150.00) (150.00)

- 200.00 0.0% 200.00 100.00 100.00 -

187,337.47$ 224,220.50$ 119.7% 223,320.50$ 223,270.50$ 222,518.48$ 222,418.48$

Agency Funds - Summary

Projected

Page 183

Department: FinanceFund: Unclaimed Funds



910-000-4890-00 Uncashed City Checks - 877.02 50.00 - Total Revenue -$ 877.02$ 50.00$ -$

Operating Expenditures:910-725-5692-00 Uncashed Check Payment - - 500.00 455.00 910-910-5910-02 Transfer to General Fund 110.00 243.43 - 119.16

Total Operating 110.00$ 243.43$ 500.00$ 574.16$

Subtotal (110.00)$ 633.59$ (450.00)$ (574.16)$

Specific Agency Fund 362.59$ 996.18$ 546.18$ 422.02$

Department: FinanceFund: Flexible Benefits Plan

Beginning Balance 3,516.98$ 1,395.92$ 945.97$ 945.97$


911-000-4510-00 FSA Deductions-Medical 13,417.69 6,075.00 7,500.00 5,000.00 911-000-4510-00 FSA Deductions-Child 450.00 - -

Total Revenue 13,867.69$ 6,075.00$ 7,500.00$ 5,000.00$

Operating Expenditures:911-725-5526-00 Medical FSA Expenses 15,538.69 6,524.95 8,269.20 5,000.00 p , , , ,911-725-5526-01 Childcare FSA Expenses 450.06 - - - 911-725-5526-01 Transfer to General Fund - - - 900.00

Total Operating 15,988.75$ 6,524.95$ 8,269.20$ 5,900.00$

Subtotal (2,121.06)$ (449.95)$ (769.20)$ (900.00)$

Specific Agency Fund 1,395.92$ 945.97$ 176.77$ 45.97$

Department: Engineering and FinanceFund: Engineering Inspection



992-000-4544-00 Inspection Fees 32,350.01 12,758.29 25,000.00 38,937.99 Total Revenue 32,350.01$ 12,758.29$ 25,000.00$ 38,937.99$

Operating Expenditures:992-494-5532-00 Engineering Services 26,611.95 18,129.02 25,000.00 3,000.00 992-910-5910-02 Transfer to General Fund 174,900.35 - 80,844.98 80,844.98 992-494-5532-00 Reimbursements - - -

Total Operating 201,512.30$ 18,129.02$ 105,844.98$ 83,844.98$

Subtotal (169,162.29)$ (5,370.73)$ (80,844.98)$ (44,906.99)$

Specific Agency Fund 271,022.07$ 265,651.34$ 184,806.36$ 220,744.35$

Page 184

Department: FinanceFund: Unclaimed Funds


2013 2014 2015 2016Revenue: PROPOSED Projected Projected ProjectedUncashed City Checks 50.00 50.00 50.00 50.00

Total Revenue 50.00$ 50.00$ 50.00$ 50.00$

Operating Expenditures:Uncashed Check Payment 50.00 50.00 50.00 50.00 Transfer to General Fund - - 302.02 -

Total Operating 50.00$ 50.00$ 352.02$ 50.00$

Subtotal -$ -$ (302.02)$ -$


Department: FinanceFund: Flexible Benefits Plan


2013 2014 2015 2016Revenue: PROPOSED Projected Projected ProjectedFSA Deductions-Medical 4,500.00 4,500.00 4,500.00 4,500.00 FSA Deductions-Childcare - - - -

Total Revenue 4,500.00$ 4,500.00$ 4,500.00$ 4,500.00$

Operating Expenditures:Medical FSA Expenses 4,500.00 4,500.00 4,500.00 4,500.00 p , , , ,Childcare FSA Expenses - - - - Transfer to General Fund - - - -

Total Operating 4,500.00$ 4,500.00$ 4,500.00$ 4,500.00$

Subtotal -$ -$ -$ -$


Department: Engineering and FinanceFund: Engineering Inspection


2013 2014 2015 2016Revenue: PROPOSED Projected Projected ProjectedInspection Fees 25,000.00 25,000.00 25,000.00 25,000.00

Total Revenue 25,000.00$ 25,000.00$ 25,000.00$ 25,000.00$

Operating Expenditures:Engineering Services 25,000.00 25,000.00 25,000.00 25,000.00 Transfer to General Fund - - - - Reimbursements - - - -

Total Operating 25,000.00$ 25,000.00$ 25,000.00$ 25,000.00$


Specific Agency Fund 220,744.35$ 220,744.35$ 220,744.35$ 220,744.35$

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Department: Building and FinanceFund: Board of Building Standards



Commercial Building Permits - 3% of Permit Fees991-000-4290-00 City Permit Fees 2,007.37 2,620.02 2,000.00 2,200.00 991-000-4290-01 Township Permit Fees 1,481.11 2,131.33 1,600.00 1,900.00 Residential Building Permits - 1% of Permit Fees911-000-4290-02 City Permit Fees 971.81 1,134.64 1,000.00 1,000.00

Total Revenue 4,460.29$ 5,885.99$ 4,600.00$ 5,100.00$

Operating Expenditures:991-493-5595-00 Board of Building Stds. 4,669.78 5,536.58 5,000.00 5,000.00

Total Operating 4,669.78$ 5,536.58$ 5,000.00$ 5,000.00$

Subtotal (209.49)$ 349.41$ (400.00)$ 100.00$


Department: Building and FinanceFund: Plumbing Inspection



993-000-4622-00 20% Township Fees 6,226.00 10,850.00 9,500.00 6,900.00 Total Revenue 6,226.00$ 10,850.00$ 9,500.00$ 6,900.00$

Operating Expenditures:993-490-5565-02 County Share of Plumbing 6,209.00 10,615.00 9,500.00 6,800.00

Total Operating 6,209.00$ 10,615.00$ 9,500.00$ 6,800.00$

Subtotal 17.00$ 235.00$ -$ 100.00$


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Department: Building and FinanceFund: Board of Building Standards


2013 2014 2015 2016Revenue: PROPOSED Projected Projected ProjectedCommercial Building Permits - 3% of Permit FeesCity Permit Fees 2,000.00 2,000.00 2,000.00 2,000.00 Township Permit Fees 1,600.00 1,600.00 1,600.00 1,600.00 Residential Building Permits - 1% of Permit FeesCity Permit Fees 1,000.00 1,000.00 1,000.00 1,000.00

Total Revenue 4,600.00$ 4,600.00$ 4,600.00$ 4,600.00$

Operating Expenditures:Board of Building Standards 4,500.00 4,550.00 4,550.00 4,600.00

Total Operating 4,500.00$ 4,550.00$ 4,550.00$ 4,600.00$

Subtotal 100.00$ 50.00$ 50.00$ -$


Department: Building and FinanceFund: Plumbing Inspection


2013 2014 2015 2016Revenue: PROPOSED Projected Projected Projected20% Township Fees 7,500.00 7,500.00 7,500.00 7,500.00

Total Revenue 7,500.00$ 7,500.00$ 7,500.00$ 7,500.00$

Operating Expenditures:County Share of Plumbing Inspections 7,500.00 7,500.00 7,500.00 7,500.00

Total Operating 7,500.00$ 7,500.00$ 7,500.00$ 7,500.00$



Page 187

Department: Police and FinanceFund: Fingerprint Processing



996-000-4590-86 Fingerprint Fees * - - 20,000.00 13,000.00

Total Revenue -$ -$ 20,000.00$ 13,000.00$

Operating Expenditures:996-100-5560-10 Fingerprint Processing * - - 20,000.00 12,800.00

Total Operating -$ -$ 20,000.00$ 12,800.00$

Subtotal -$ -$ -$ 200.00$

Specific Agency Fund -$ -$ -$ 200.00$ *Previous to January 1, 2012 was a line-item in General Fund

Department: FinanceFund: Escrowed Deposits



994-000-4544-01 Meeting Room Deposits 5,860.00 3,840.00 4,500.00 3,300.00 Total Revenue 5,860.00$ 3,840.00$ 4,500.00$ 3,300.00$

Operating Expenditures:994-725-5591-00 Refunded Deposits 4,675.00 5,640.00 5,500.00 3,900.00 994-910-5910-00 Transfer to General Fund - 6,250.00 - - ,

Total Operating 4,675.00$ 11,890.00$ 5,500.00$ 3,900.00$

Subtotal 1,185.00$ (8,050.00)$ (1,000.00)$ (600.00)$

Specific Agency Fund 10,000.00$ 1,950.00$ 950.00$ 1,350.00$

Page 188

Department: Police and FinanceFund: Fingerprint Processing


2013 2014 2015 2016Revenue: PROPOSED Projected Projected ProjectedFingerprint Fees * 20,000.00 20,500.00 20,500.00 21,000.00

Total Revenue 20,000.00$ 20,500.00$ 20,500.00$ 21,000.00$

Operating Expenditures:Fingerprint Processing Costs* 20,000.00 20,600.00 20,500.00 21,100.00

Total Operating 20,000.00$ 20,600.00$ 20,500.00$ 21,100.00$

Subtotal -$ (100.00)$ -$ (100.00)$

Specific Agency Fund 200.00$ 100.00$ 100.00$ -$ *Previous to January 1, 2012 was a line-item in General Fund

Department: FinanceFund: Escrowed Deposits

Beginning Balance 1,350.00$ 350.00$ 350.00$ (150.00)$

2013 2014 2015 2016Revenue: PROPOSED Projected Projected ProjectedMeeting Room Deposits 4,500.00 4,500.00 4,500.00 4,500.00

Total Revenue 4,500.00$ 4,500.00$ 4,500.00$ 4,500.00$

Operating Expenditures:Refunded Deposits 5,500.00 4,500.00 5,000.00 4,500.00 Transfer to General Fund - - - -

Total Operating 5,500.00$ 4,500.00$ 5,000.00$ 4,500.00$

Subtotal (1,000.00)$ -$ (500.00)$ -$

Specific Agency Fund 350.00$ 350.00$ (150.00)$ (150.00)$

Page 189


Page 190

Capital Outlays or Expenditures The City of Powell has two definitions for “capital expenditures.” The first is the definition used for the Comprehensive Annual Financial Report (CAFR) and the second is the definition used for budgeting purposes. Capital Expenditures (CAFR): All capital assets are capitalized at cost (or estimated historical cost) and updated for additions and reductions during the year. The City maintains a capitalization threshold of five thousand ($5,000) dollars. The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend the asset’s life are not capitalized. Capital Expenditures (Budgeting): Equipment costing less than $1,000 is assumed to be an operating supply or a specialized supply. Equipment costing more than $1,000 is budgeted in the capital equipment budget to allow for management, committees and City to review and approve the concept of the purchase. The City’s budget is still small enough that monitoring at this level is still a valid and an important tool. The City also has two types of capital expenditures; capital equipment and capital improvements or sometimes called infrastructure. All costs associated with improvements, whether maintenance or construction, are listed in the capital improvements budget to allow for management, committees and City Council to review and approve the concept of these large dollar expenditures.

2013 Total Capital Expenditures

Type of Capital Project Funding User

Vehicles Cruisers $ 66,000 Police Mach. & Equip. Cruiser-related $ 10,000 Police Mach. & Equip. Mowers $ 8,500 Parks Mach. & Equip. Park-related $ 5,000 Parks Vehicles Bucket Truck $120,000 Public Service Vehicles Specialized Pickup Truck $ 35,000 Public Service Buildings Various Improvements $ 30,000 Lands & Buildings Mach. & Equip. GIS related $ 3,500 Development Mach. & Equip. WiFi-related $ 3,000 Info. Technology Mach. & Equip. Asset Management System $ 12,500 Info. Technology Mach. & Equip. Camera Monitoring $ 5,000 Info. Technology Mach. & Equip. Laptops $ 1,500 Info. Technology Mach. & Equip. Computers $ 10,000 Info. Technology Mach. & Equip. Server/Network Components $ 15,000 Info. Technology Mach. & Equip. Software – Operating Systems $ 25,000 Info. Technology Mach. & Equip. Police-related $ 13,000 Info. Technology Mach. & Equip. IT – related $ 2,500 Info. Technology Land Improve. Dog Waste Station $ 1,500 Parks Land Improve. Downtown Sidewalk Pavers $ 15,000 Public Service Storm Sewers Drainage $ 25,000 Engineering Additional capital expenditures are in planning but due to the timing of the ballot issue have not been included in the original budget. A budget amendment will be utilized to add any potential capital expenditures after the ballot issue or other funding is finalized.

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Recurring capital expenditures are those routine expenditures that are included in almost every capital budget or expenditures that have no significant impact on the operating budget. Nonrecurring capital expenditures are the non-routine expenditures that occur infrequently in the capital budget or expenditures that have a significant impact on the operating budget. Understanding what effect nonrecurring capital expenditures have on the City’s current and future operating budget and its services is sometimes a hard concept to grasp by many. The GFOA has implemented two questions to assist both readers and department heads in understanding what impact nonrecurring capital expenditures have. These questions are:

1. Are anticipated operating costs associated with this significant nonrecurring capital expenditure described and quantified?

Response examples would include: additional personnel costs; additional maintenance or utility costs; or additional storage or building space.

2. Are anticipated savings or revenues expected to result from this significant nonrecurring capital expenditure described and quantified

Response examples would include: reduced utility or maintenance costs; new or enhanced revenue sources. Identification of the anticipated non-financial impact of significant nonrecurring capital expenditures should also be included. Examples could include: cleaner environment, improved response time by public safety employees, smaller class sizes and access to public buildings by all citizens.

The following sections include the planning criteria, planning cycles and rationale for each of the recurring and nonrecurring capital expenditures for the budget year. The capital expenditures for the projected years are for planning purposes only and do not require a definite explanation until the budget year, only the concept to allow for planning and timing of future capital purchases.

$0

$250,000

$500,000

$750,000

$1,000,000

$1,250,000

$1,500,000

$1,750,000

$2,000,000

$2,250,000

2007 2008 2009 2010 2011 2012 2013

Historical View of the City's Capital Outlays

Equipment Infrastructure

Page 192

Capital Planning Planning for capital expenditures is done through different category specific criteria and cycles. The categories are Streets and Bike paths, Water and Sanitary Sewer Lines, Storm Sewers, Land Improvements, Land, Buildings, Vehicles, Machinery and Equipment, and Other Infrastructure. Streets and Bike Paths Planning Criteria: The City adopted the Ohio Department of Transportation’s (ODOT) “Pavement Condition Rating System.” The ODOT pavement condition rating system is a “snapshot in time” of the current condition of the pavement and it does not forecast how long the pavement will stay in that condition. The rating method is based on visual inspection of pavement distress. There is general agreement that the ability of a pavement to sustain traffic loads in a safe and smooth manner is adversely affected by the occurrence of observable distress. The rating method provides a consistent procedure for uniformly identifying and describing, in terms of severity and extent, pavement distress. The mathematical formula for pavement condition rating (PCR) provides an index reflecting the composite effects of varying distress types, severity and extent upon the overall condition of the pavement. Simply put, the City starts at 100 (perfect pavement) and, from there, deducts the weighted sum of all the observed distress types, severities and extents.

Distress

Distress Weight

Severity* L

Severity* M

Severity* H

Extent** O

Extent** F

Extent**E

STR***

Raveling 10 Slight loss of sand

Open Texture Rough or

pitted <20% 20-50% >50%

Bleeding 5 Not rated Bit/Aggregate

visible Black surface <10% 10 – 30% >30%

Patching 5 < 1ft2 < 1 yd2 >1 yd2 <10% 10–20 miles >20 miles

Debonding 5 Depth <1” Mixed Depth >1” <5 miles 5-10 miles >10 miles

Crack Sealing Deficency

5

Not considered <50% >50% No sealant

Rutting 10 1/8” – 3/8” 3/8” – 3/4" >3/4” <20% 20 - 50% >50%

Settlements - Note effect ride on ride

Some Discomfort

Poor Ride

<2 miles 2-4 miles >4 miles

Potholes 10 Depth <1” Mixed Depth >1” <5 miles 5-10 miles >10 miles

Wheel Track Cracking

15 Single cracks <1/4”

Multiple cracks > 1/4"

Alligator >1/4” Spalling with

<20% 20 - 50% >50%

Block & Transverse Cracking

10 >6’ x 6’ or transverse

crack 6’ x 6’ to 3’ x 3’ <3’ x 3” <20% 20 – 50% >50%

Longitudinal Cracking

5 Single, > 1/4" Single/Multiple

1/4” to 1” Multiple, >1” <50’ per 100’

50 – 150’ per 100’

>150’ per 100’

Edge Cracking

10 Tight, <1/4” >1/4”, some

spalling >1/4”,

moderate <20% 20 – 50% >50%

Thermal Cracking

10 <1/4” 1/4” – 1” >1” CS>200’ CS 75 – 200’ CS<75’

Chart abbreviations: *L = Low; M = Medium; H = High ** O = Occasional; F = Frequent; E = Extensive *** STR = Distress included in structural deduct calculations The City has a weighted average street rating for the 2012 Street Maintenance Program of 84 – solidly in the “good” range. The weighted average street rating for the 2011 Street Maintenance Program was 85. From past experience, the City generally begins to first receive contact from residents with concerns on streets that rate around 80+/- the upper end of “Fair” to the low end of “Good” range.

Page 193

Around a rating of 80, the streets still remain very functional; however, deterioration accelerates and these streets have become less appropriate candidates for further preventative maintenance measures such as crack sealing, seal coating, etc. At this time, the City is working on maintaining an above 80 pavement rating level. The City has adopted the following scale to reflect the pavement condition: Very Good to Excellent (90-100%); Good (80-90%); Fair (70-80%); Poor to Fair (60-70%); and Very Poor to Poor (0-60%).

Planning Cycle: The City has dedicated funds in the Street Maintenance Fund that are utilized annually for preventive measurements and capital improvements. Based on the City Engineers annual overall pavement rating, each section of street and bike paths are evaluated yearly to determine which streets and bike paths will be a best candidate for preventative maintenance and which are in need of repairs or reconstruction. New streets and bike paths are evaluated and examined separately. Normally, the City has developers build new streets and bike paths as part of their development plan and after construction are given to the City. Periodically, the City has to build a new street or bike path to assist in areas where new development will not be occurring. These new streets or bike paths are put on the City’s Capital Improvement List as they are identified. Any new streets and bike paths are built from dedicated funds separate from the Street Maintenance Fund. Rationale: Street and bike paths are classified as recurring capital expenditures because (1) they are included in almost every budget and (2) they have no significant impact on the operating budget as long as the City continues to maintain it streets and bike paths with a PCR rating of 80 or above. The operating budget (General Fund) does not spend any money on maintaining the streets and bike paths except for (a) bi-annual street cleaning, (b) labor costs for winter snow, ice or any other debris removal and (c) labor costs for implementing, inspecting and overseeing the annual street maintenance project.

2010 2011 2012

Very Poor to Poor 1% 0% 0%

Poor to Fair 2% 2% 1%

Fair 11% 22% 31%

Good 58% 55% 47%

Very Good to Excellent 28% 21% 21%

0%

20%

40%

60%

80%

100%

120%

Per

cen

tag

e o

f M

iles

Overall Pavement Rating

Page 194

Water and Sanitary Sewer Lines The City does not own or maintain the water and sanitary sewer lines within the city limits. Del-Co, a private company, is responsible for the water distribution, maintenance and replacement. Delaware County Sanitary Engineer, a department of Delaware County, is responsible for the sanitary sewer distribution, maintenance and replacement. Storm Sewers Planning Criteria: Like many other cities, the City of Powell is working the Environmental Protection Agency (EPA) on its National Pollutant Discharge Elimination System (NPDES). The program not only helps in education of the residents since storm water runoff is the most common cause of water pollution, but it also helps the City establish its maintenance and improvement schedules of its storm sewer systems. In 2009, the City purchased an Assets Management program and began a three-phase implementation process of locating storm sewers and putting the geographical location into the system. This will assist the City in meeting its mandated NPDES storm water tracking requirement which begins in 2014. The City also anticipates utilizing this program to track other infrastructure along with beginning a maintenance and replacement criteria and schedule. At this time, there is no recommended rating method of storm sewers. Therefore, the City is utilizing the Public Service Department clean-out cycle to notify the Engineering Department of storm sewers that may need attention. The Engineering Department inspects the specified storm sewers and determines which ones could be repaired in-house by the Public Service Department. The Public Service Department handles the minor repairs. Larger projects are out-sourced based on need and the amount of funding available. Planning Cycle: The City budgets for small, minor, repairs in the General Fund under the Public Service Department. However, the City does not have any dedicated funds for storm sewer that are utilized for capital improvements and must utilize whatever funding is available. The Engineering Department has begun requesting a minimum amount of $30,000 for capital improvements each year for storm sewers. Larger projects that are already identified are requested separately in the budget cycle. New storm sewers are evaluated and examined separately. Normally, the City has developers build new storm sewers as part of their development plan and after construction they are given to the City. Rationale: Storm sewers are currently classified as recurring capital expenditures because (1) they are included in almost every budget and (2) they have no significant impact on the operating budget as long as the City continues to maintain its storm sewers. The operating budget (General Fund) budgets approximately $10,000 each year on maintaining drainage-type expenditures which include (a) any costs associated with cleaning and (b) any minor repairs. Other Infrastructure The City is working on an Assets Management Project that will include tracking of other infrastructure such as right-of-ways, easements, etc. Currently, none of the other infrastructure listed requires planning of maintenance or repairs. Land Improvements Planning Criteria: The City’s land improvements consist mainly of traffic signals, a skate park, splash pad, golf-cart bridge and other park-related improvements. The City has used its professional staff in these areas to put together the major maintenance and replacement schedules. The majority of these improvements are less than ten years old since the City constructed the six parks in 2006.

Page 195

At this time, there is no recommended rating method of land improvements. Therefore, the City is utilizing the City’s Parks Department to monitor park-related improvements, the Public Service Department to monitor traffic signals and Kinsale Golf Club to monitor the golf-cart bridge. The Parks and Public Service Departments handle minor repairs and larger projects are out-sourced based on need and the amount of funding available. Planning Cycle: The City budgets for small, minor, repairs in the General Fund under the Parks and Public Service Departments. The City has some dedicated funds in the Park Development Fund but mainly the City must utilize whatever funding is available. Larger projects when identified are requested separately in the budget cycle. New land improvements are evaluated and examined separately. Normally, the City has developers donate land or funding to the Park Development Fund during their project development stage. The City then determines when the park improvements, etc. are constructed. Rationale: Land improvements are currently classified as non-recurring capital expenditures because (1) they are not routinely included in a budget and (2) they will have a significant impact on the operating budget either currently or in the future. The operating budget (General Fund) budgets approximately $70,000 each year on park maintenance, turf maintenance and fertilization, pond maintenance, irrigation system maintenance, splash pad maintenance, weed control, park trees, cemetery maintenance, street light repairs, streetscape repairs and other minor repairs. The operating budget (General Fund) budgets approximately $36,000 each year on electricity, water and other utilities related to land improvements. Land The City’s land consists mainly of park land and building land. The City has used its professional staff in these areas to put together the list of City-owned land. Any infrastructure related to the land that would need maintenance and put on a replacement schedule is listed either under other infrastructure or land improvements. Buildings Planning Criteria: The City’s buildings are one of the capital items that are in the older, aging category. The City hired an architect in 2005 to analyze and evaluate the ability of existing or new facilities to accommodate the long-term needs and uses. Also, during the same evaluation, the architect strove to evaluate each department’s location and existing facility best-use utilization in regard to the location within the community in order to enhance public service, civic presence and community identity. The City utilizes its professional staff in this area to put together the major maintenance schedule to maintain the buildings for their current uses. The City also has put on the capital list enhancements and new buildings that would assist it in its future needs and uses. Planning Cycle: The City budgets for small, minor, repairs in the General Fund under the Lands and Buildings Department. However, the City does not have any dedicated funds for buildings and must utilize whatever funding is available. Each year, a minimum amount of $10,000 for building improvements for each building is requested in the budget. Larger projects that are already identified are requested separately in the budget cycle including new buildings identified by the needs assessment.

Page 196

Rationale: The yearly, building improvements are currently classified as recurring capital expenditures because (1) they are included in almost every budget and (2) they have no significant impact on the operating budget as long as the City continues to maintain its buildings at an adequate level. Specific building improvements that are above a beyond the annual allocation are currently classified as non-recurring capital expenditures (1) they are not routinely included in a budget and (2) they will have a significant impact on the operating budget either currently or in the future. The operating budget (General Fund) budgets approximately $17,000 each year on minor repairs along with approximately $58,000 each year on electricity, water and other utilities related to buildings. Machinery & Equipment Planning Criteria: The City’s machinery and equipment consists mainly of copiers, major software, technology-related equipment and park or street maintenance equipment. The City uses its professional staff to put together the maintenance and replacement schedules using manufactory recommendations, warranties and historical use information.

Type Estimated

Usage Life* Maintenance Replacement

Copier 5 – 10 years Purchase maintenance contract. High volume – replace year 7 Low volume – replace year 10

Software – Major 8 – 12 years Purchase maintenance contract

with fixes and updates.

(1) Evaluation process of meeting service needs at year 9 – if not, purchase new.

(2) Evaluation process of capabilities and future needs at year 12 and every 3 years until purchase new.

Technology Related 5 – 10 years

Maintenance of equipment maintained through warranties

and contract technology assistance.

(1) Rotate equipment from high-volume user to low-volume user to extend usage life.

(2) Separate schedule rotation & replacement based on type of equipment.

Maintenance Related 10 – 15 years Preventative maintenance

based on equipment recommendation and warranties

Replacement schedule based on usage, on-going maintenance costs and timing

of other large equipment. *Note: estimated usage life may be higher than depreciated useful life used in financial statements due to rotating equipment to lower usage areas. Planning Cycle: Each responsible department budgets for minor repairs of their equipment. Currently, the City does not have any dedicated funding source for machinery and equipment. However, the City considers capital equipment such as machinery and equipment to be part of its on-going operating costs. Each year, the City budgets around $200,000 for capital equipment to be identified each year. Rationale: Machinery and equipment that have a set replacement cycle are currently classified as recurring capital expenditures because (1) they are included in almost every budget and (2) they have no significant impact on the operating budget as long as the City continues to maintain its machinery and equipment at an adequate level. Machinery and equipment that do not have a set replacement cycle are currently classified as non-recurring capital expenditures because (1) they are not routinely included in a budget and (2) they will have a significant impact on the operating budget either currently or in the future.

Page 197

The operating budget (General Fund) budgets approximately $15,000 each year on minor machinery and equipment repairs above and beyond any annual maintenance contract costs. The purchase cost of equipment includes any warranty costs. Vehicles Planning Criteria: The City’s vehicles consist mainly of cruisers and park or street-related vehicles. The City uses its professional staff to put together the maintenance and replacement schedule using manufactory recommendations, warranties and historical use information.

Type Estimated

Usage Life* Maintenance Replacement

Police - Cruiser 3 years Preventive maintenance based on vehicle

recommendation and warranties.

Rotating fleet–average mileage in 3 years is over

100,000.

Police – Other 5 – 7 years Preventive maintenance based on vehicle


Replacement schedule based on rotating vehicle to lower

usage area.

Pickups 7 – 9 years Preventive maintenance based on vehicle



usage area.

Specialty Vehicles 10 – 15 years Preventive maintenance based on vehicle



usage area.

*Note: estimated usage life may be higher than depreciated useful life used in financial statements due to rotating equipment to lower usage areas. Planning Cycle: Each responsible department budgets for minor repairs of their vehicles. Currently, the City does not have any dedicated funding source for vehicles. However, the City considers capital equipment such as vehicles to be part of its on-going operating costs. Each year, the City budgets around $200,000 for capital equipment to be identified each year. Rationale: Vehicles that have a set replacement cycle are currently classified as recurring capital expenditures because (1) they are included in almost every budget and (2) they have no significant impact on the operating budget as long as the City continues to maintain its machinery and equipment at an adequate level. Vehicles that do not have a set replacement cycle are currently classified as non-recurring capital expenditures because (1) they are not routinely included in a budget and (2) they will have a significant impact on the operating budget either currently or in the future. The operating budget (General Fund) budgets approximately $40,000 each year on minor vehicle repairs. The purchase cost of vehicles includes any warranty costs.

Page 198


Page 199

Five-Year Capital PlanningA list of capital improvement projects and capital equipment has been put together with the assistance of staff, residents and City Council.The list is the projected projects and equipment the City will be looking at accomplishing in the next five years.

Department Description Type FY 13 FY 14 FY 15 FY 16Funding: General FundEngineering Pre-engineering for Street extension 1 200,000 Engineering Street Network 1Engineering Traffic study 5 15,000 Lands & Bldgs Building improvements 7 40,000 40,000 40,000 40,000 Public Service Architect for Building 7 200,000 Building Software - Permit 8 80,000 P&R Programming Software - Recreation 8 17,500

Info. Technology Copiers 8 8,500 9,000 44,000 Info. Technology Computers 8 10,000 11,000 11,000 11,000 Lands & Bldgs Phone System 8Info. Technology Cameras 8 5,000 5,000 20,000 Info. Technology Printers 8 11,500 Info. Technology Servers 8 19,000 Council Audio Visual 8 5,000 Parks Tree Chipper 8 10,000 Parks Skid-Loader 8 30,000 Parks Mowers 8 5,600 11,000 13,100 11,600

Parks Mowers - riding 8 8,500 8,500 Police Miscellaneous equipment 8 5,000 9,000 9,000 Info. Technology In-cruiser equipment 8 6,000 6,000 6,000 6,000 Police Cruisers 9 54,000 54,000 54,000 54,000 Police Vehicles 9 22,000 Public Service Bucket Truck 9 100,000 Public Service Snow Plow 9 120,000 120,000 Public Service Pickup - Speciality 9 60,000 Public Service Pickup 9 35,000 35,000

Total General Fund Funding 644,100 401,000 300,100 350,600

Funding: Downtown Tax Increment Financing Public Improvements FundEngineering Pre-engineering for 4 Corners 1 250,000 Engineering 4-Corners Intersection 1Engineering Traffic study 5 15,000 Engineering Traffic signal 5 162,000

Total Downtown TIF Funding 265,000 162,000 - -

Funding: 10-year Ballot Issue Engineering Street extension 1 1,800,000 Engineering Street network (based on rating) 1 500,000 500,000 Parks Splash Pad 5 200,000 Engineering Traffic Signal 5 162,000 Engineering Storm Sewers 3 187,500 Engineering Bikepath network 1 225,000 Engineering Bikepath connectors 1 320,000 Parks Basketball Court 5 75,000 Parks Seldom Seen Park 5 1,660,000 Public Service Public Service Building 7 1,600,000

Total Downtown TIF Funding - 3,897,000 2,832,500 500,000

Funding: All Other Funding SourcesEngineering Storm Sewers (Capital Projects Fund) 5 25,000 25,000 25,000 25,000 Engineering Street Network (Street Maint. Fund) 1 550,000 600,000 480,000 480,000

Total All Other Sources 575,000 625,000 505,000 505,000

Total 5-Year Capital Planning 1,484,100.00$ 5,085,000.00$ 3,637,600.00$ 1,355,600.00$

*The City will amend the budget to incorporate based on the November ballot issue.

Page 200

FY 17 TotalFY 13 Operating

Impact

200,000 200,000 *500,000 500,000 500,000 *

15,000 15,000 *40,000 200,000 -

200,000 200,000 *80,000 17,500

61,500 - Type Description11,000 54,000 - 1 Streets & Bikepaths60,000 60,000 - 2 Water & Sewer Lines

5,000 35,000 - 3 Storm Sewers11,500 - 4 Other Infrastructure19,000 - 5 Land Improvements5,000 - 6 Land

10,000 - 7 Buildings30,000 - 8 Machinery & Equipment

5,700 47,000 - 9 Vehicles

17,000 - 23,000 -

6,000 30,000 - 54,000 270,000 - 23,000 45,000 -

100,000 - 240,000 - 60,000 -

36,000 106,000 - 740,700 2,436,500 915,000

250,000 - *1,800,000 1,800,000 -

15,000 - *162,000

1,800,000 2,227,000 -

1,800,000 1,000,000

200,000 162,000 187,500 225,000 320,000

75,000 1,660,000 1,600,000

- 7,229,500 -

25,000 125,000 480,000 2,590,000 505,000 2,715,000 -

3,045,700.00$ 14,608,000.00$ 915,000.00$

Page 201

Project No.2011-02

2013 2014 2015 2016Preliminary Engineering - Land/Right of Way - Design/Surveying 23,063 23,063 Construction 1,026,937 1,026,937 Other 7,080 7,080 TOTAL COSTS 1,057,080$ -$ -$ -$ -$ 1,057,080$

2013 2014 2015 2016General Funds 50,000 50,000 GO Bonds - Grant Funding 832,000 832,000 Other Funding 191,200 191,200 TOTAL FUNDING 1,073,200$ -$ -$ -$ -$ 1,073,200$

Public HearingsPreliminary EngineeringLand/Right of WayDesign/SurveyingConstructionOther

This grant will allow the City to make a long-term investment in its administrative building to reduce its electricity usage. The City contribution of $50,000 to the investment can be recouped by the General Fund in one to two years of lower electric bills. The City added another $191,200 to

incorporate the solar panel structure into a usable park pavillon.

2009 - 20112011 - 2012

Finish (Month, Year) Other Information:

Project Manager: Eric Fischer, Development Planner

PROJECT COSTS

PROJECT NAME:ARRA Grant

RATIONALE OR JUSTIFICATION

DESCRIPTION

Two part project - replace building light bulbs with efficient LED lights and add solar panels to save electricity

June, 2012

SOURCE OF FUNDING Project Total Cost

Project Total Cost

PROJECT SCHEDULE Start (Month, Year)

BudgetFISCAL YEAR ALLOCATION

FISCAL YEAR ALLOCATIONBudget

Project Budgeted in Prior Years

Project Budgeted in Prior Years

PROJECT - COMPLETED

Reduced Personnel Services (Staff) Cost:Doesn't reduce staff costs but it reduces staff time to replace light bulbs whichwill be used on other maintenance needs.Reduced Operating Expenditure Cost:Will lower the electric and maintenance supply bills

Additional Revenues:Because of the energy savings, American Electric Company made a donationto Powell CIC. The park pavillon will add to structures that can be rented by public.Environmental:LED lights are better for the environment as less resources are needed toprovide the light.Improved Service:

Access to Public Buildings:Changed solar panel structure into a usable park pavillon that gives shade topark, amphitheater and splashpad users.Other:

Revenue or Expenditure Prior Years 2013 2014 2015 2016Rental Revenue 2,500 2,500 2,500 2,500

Personnel ServicesOperating Expenses 22,500 45,500 45,500 45,500 45,500 Capital Outlay

Total 22,500$ 48,000$ 48,000$ 48,000$ 48,000$

ANTICIPATED FINANCIAL AND NON-FINANCIAL IMPACTS

Impact on Operating Budget

American Recovery and Reinvestment Act of 2009

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Project No.2009-01

2013 2014 2015 2016Preliminary Engineering 200,611 200,611 Land/Right of Way - Design/Surveying - Construction - Other - TOTAL COSTS 200,611$ -$ -$ -$ -$ 200,611$

2013 2014 2015 2016General Funds - GO Bonds - Grant Funding - Other Funding 297,574 297,574 TOTAL FUNDING 297,574$ -$ -$ -$ -$ 297,574$


Reduced Personnel Services (Staff) Cost:

Reduced Operating Expenditure Cost:

Additional Revenues:

Environmental:

Improved Service:

Access to Public:Improved access to entire City

Other:

Revenue or Expenditure Prior Years 2013 2014 2015 2016Revenues

Personnel ServicesOperating ExpensesCapital Outlay

Total -$ -$ -$ -$ -$



Per City Council request - Project Postponed until determining additional funding source

2,004

PROJECT SCHEDULE Start (Month, Year) Finish (Month, Year) Other Information:

Jul-09 Project Manager: Rob Rice, City Engineer

2004

PROJECT COSTS Project Budgeted in Prior Years

FISCAL YEAR ALLOCATION Project Total Cost Budget

SOURCE OF FUNDING Project Budgeted in Prior Years


Currently, there is no other way through Powell going west or southwest. This would give the City secondary routes throught the City in all directions.

PROJECT NAME:Murphy Parkway Connector

DESCRIPTION

Connect the existing Murphy Parkway to South Liberty Street


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Project No.2012-001

2013 2014 2015 2016Preliminary Engineering 12,350 12,350 Land/Right of Way 130,145 130,145 Design/Surveying 13,460 13,460 Construction 31,647 15,000 46,647 Other 10,361 10,361 TOTAL COSTS 197,963$ 15,000$ -$ -$ -$ 212,963$

2013 2014 2015 2016General Funds - GO Bonds - Grant Funding - Other Funding 246,695 80,000 326,695 TOTAL FUNDING 246,695$ 80,000$ -$ -$ -$ 326,695$

Includes $65,000 reappropriated from 2012 budget


Infrastructure improvements to improve the condition of the Downtown area for businesses and residents. Funded by a 30-year tax incremental financing (TIF) property tax fund.

PROJECT NAME:Downtown Improvement Projects

DESCRIPTION

Infrastructure improvements in the Downtown area







June, 2005 Project Manager: Rob Rice, City Engineer

December 2007




Environmental:

Improved Service:

Access to Public:Replacing the downtown sidewalk pavers that do not meet the sidewalk standardsset for its residents and allow continued access to the public.Other:



Total -$ -$ -$ -$ -$



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Project No.

2013 2014 2015 2016Preliminary Engineering - Land/Right of Way - Design/Surveying - Construction 56,657 25,000 25,000 25,000 25,000 156,657 Other - TOTAL COSTS 56,657$ 25,000$ 25,000$ 25,000$ 25,000$ 156,657$

2013 2014 2015 2016General Funds - GO Bonds - Grant Funding - Other Funding 56,657 25,000 25,000 25,000 25,000 156,657 TOTAL FUNDING 56,657$ 25,000$ 25,000$ 25,000$ 25,000$ 156,657$





Environmental:

Improved Service:

Access to Public:Minor improvements to drainage and culvert areas around the City.

Other:



Total -$ -$ -$ -$ -$




Project Manager: Rob Rice, City Engineer





PROJECT NAME:

DESCRIPTION

Annual Drainage Issues


Storm Sewers - drainage and culverts - the city does not have any dedicated funding to maintain its stormwater infrastructure however it budgets a small amount annual to repair and replace small issues before they become large issues.

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Environmental Improved ServiceAccess to PublicOther

Impact of Operating Budget 2013 2014 2015 2016-2017Total Equipment

CostsBudget Cost of Equipment (76,000.00) (76,000.00)Reusage of add-ons 10,000.00 10,000.00 Revenue-sale of old cruisers 3,500.00 3,500.00 Lower gas usage 1,500.00 1,500.00 1,500.00 3,000.00 7,500.00

Total (71,000.00)$ 1,500.00$ 1,500.00$ 13,000.00$ (55,000.00)$



CostsBudget Cost of Equipment (8,500.00) (8,500.00)Revenue-sale of old mowers 450.00 450.00 Lower gas usage 350.00 350.00 350.00 2,450.00 3,500.00

Total (7,700.00)$ 350.00$ 350.00$ 2,450.00$ (4,550.00)$



CostsBudget Cost of Equipment (120,000.00) (120,000.00)Revenue-sale of old truck 7,500.00 7,500.00 Lower gas usage 100.00 100.00 100.00 900.00 1,200.00

Total (112,400.00)$ 100.00$ 100.00$ 900.00$ (111,300.00)$


Impact of Operating Budget 2013 2014 2015 2016Total Equipment

CostsBudget Cost of Equipment (35,000.00) (35,000.00)Initial Request in 2012 (30,000.00) (30,000.00)Revenue-sale of old truck 3,750.00 3,750.00 Lower gas usage 250.00 250.00 250.00 250.00 1,000.00

Total (61,000.00)$ 250.00$ 250.00$ 250.00$ (60,250.00)$

Description Non-Financial ImpactSpecialized Pickup Truck

Rational or Justification

1. The City has multiple pickups and replaces them on a schedule to ensure that maintenance costs stay small after the warranties have expired. It is anticipated that an additional $10,000 - $12,000 annual maintenance

budget would be needed to maintain this vehicle for another year. 2. This vehicle is approximately 12 years old and the annual maintenance is becoming significant. 3. Looking for new vehicle to improve gas mileage. 4. The additions costs above a regular pickup is for the specialized compartments attached to the bed of the truck which

is why it was not purchased in 2012 as originally requested.

2013 Capital Equipment Program by Project Report

Description Non-Financial ImpactBucket Truck


Non-Financial Impact

Rational or Justification1. To keep a low operating maintenance budget the City relies heavily on use of warranties to maintain their

vehicles. The warranty is expiring. It is anticipated that an additional $3000 - $5000 annual maintenance budget would be needed to maintain vehicles for another year. 2. The type of vehicle is no longer available therefore many of the add-ons will not be able to be utilized on the new vehicle so extra budget for this year has been

included to replace the add-ons such as light bars. 3. Looking for new vehicle to improve gas mileage.

DescriptionPolice - Cruisers (2) and Cruiser-related equipment

1. This is one of the vehicles the City keeps past it warranty period because it is not used daily and the annual maintenance has not been significant. 2. The vehicle is 13 years old and the annual maintenance is becoming

significant. 3. Looking for new vehicle to improve gas mileage. 4. Additional budget money would be needed if the City kept the vehicle of approximately $20,000 - $30,000 per year.

Description Non-Financial ImpactMowers

Rational or Justification1. To keep a low operating maintenance budget the City relies heavily on use of warranties to maintain their heavy-

duty mowers. The warranty is expiring. It is anticipated that an additional $3000 - $5000 annual maintenance budget would be needed to maintain mowers for another year 2. New mower continues to improve gas mileage

and environmental impact.

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EnvironmentalImproved ServiceAccess to PublicOther

Efficiency


Description Non-Financial ImpactVarious Building Improvements


1. The City has found that an undesignated amount for building improvements is necessary to continue operating in an efficient manner. These undesignated improvements have allowed for unplanned replacement of items such

as HVAC units and small improvement projects as installing energy efficient windows in a older building.


CostsBudget cost (30,000.00) (30,000.00)

- - -

Total (30,000.00)$ -$ -$ -$ (30,000.00)$

Description Non-Financial ImpactEnvironmentalImproved ServiceAccess to PublicOther

Efficiency


CostsBudget Cost of Equipment (5,000.00) (5,000.00)

-

Park-related EquipmentRational or Justification

1. The City has many small park-related machinary that periodically need replaced. The City has found that an undesignated amount for these type of equipment is necessary to continue operating in an efficient manner. These

undesignated park-related equipment have included purchasing additional chain saws for storm clean.

- Total (5,000.00)$ -$ -$ -$ (5,000.00)$

Environmental Improved Service Access to Public Other

Federal requirement

Description Non-Financial ImpactAsset Management System


1. Final year (total five years) of implementing mandated NPDES stormwater tracking system. 2. System is also being utilized to track other infrastructure. 3. The system includes the cost of finding, entering the initial information

with outstide information and on-going labor will handle the maintaining of cross-department system.


CostsBudget cost of System (12,500.00) (12,500.00)Maintenance of software (5,000.00) (5,000.00) (5,000.00) (15,000.00)

- Total (12,500.00)$ (5,000.00)$ (5,000.00)$ (5,000.00)$ (27,500.00)$

EnvironmentalImproved Service

Description Non-Financial ImpactIT-related Equipment

Rational or Justification Improved ServiceAccess to PublicOther

Efficiency

Impact of Operating Budget 2013 2014 2015 2016Total Equipment

CostsWiFi-Related Budget cost (3,000.00) (3,000.00)

Camera Monitoring Budget cost (5,000.00) (5,000.00)

L B d (1 00 00) (1 00 00)


1. The City operates its IT equipment on a replacement schedule and also includes budget for minor, unplanned replacements for (a) computers, laptops, camera monitoring and the City WiFi. 2. The replacement schedule

allows the City to stay current and plan its regular ongoing technology costs.

Laptop Budget cost (1,500.00) (1,500.00)Computer Budget costs (10,000.00) (10,000.00)Server/Network Components (15,000.00) (15,000.00)Miscellaneous IT (2,500.00) (2,500.00)Police-related IT (13,000.00) (13,000.00)Revenue sale of old equip. 350.00 350.00

Total (49,650.00)$ -$ -$ -$ (49,650.00)$

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EnvironmentalImproved ServiceAccess to PublicOther

Efficiency


Description Non-Financial ImpactSoftware - Operating System


1. The City is now two versions behind on its Microsoft operating systems - the furtherest it likes to be. Maintaining an operating system within the latest two versions allows its equipment and other software to run effectively.


CostsSoftware - Operating System (25,000.00) (25,000.00)

- - -

Total (25,000.00)$ -$ -$ -$ (25,000.00)$

Description Non-Financial ImpactEnvironmentalImproved Service Access to PublicOther

Efficiency


CostsBudget cost of Camera (3,500.00) (3,500.00)

-

GIS-related CameraRational or Justification

1. The City currently shares one GIS-related camera that is approximately five-years old. A new one would allow additional users to utilize the equipment along with having a replacement for the old GIS-related camera. 2. At this

time, it is not the City's intent to maintain two cameras.

- Total (3,500.00)$ -$ -$ -$ (3,500.00)$

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Summary of Financial, Budgetary and Non-Financial Policies The City strives to provide safe, reliable and timely services to its residents. A key element to maintaining these services is the discussion, writing and adopting of policies for these services. The City utilizes the assistance of many professional organizations and state law to assist it in putting together its business policies and practices. While the articulation of these policies is a difficult task, it is important for all concerned that the framework for making service decisions be understood. The following is just a sample of these policies, plans, codes, programs or ordinances the City has for its various services. Treasury and Investment Management Identifying specific policies and procedures to improve treasury and investment management is essential in safeguarding the City’s financial assets.

Investment Policy – describes the objectives for safety, liquidity and yield along with the type of instruments eligible for purchase, maturity length, diversification, safekeeping and controls.

Credit Card Policy– describes payment consolidation services and cash management. Post-Issuance Compliance Policy – describes investment of bond proceeds and debt service

payment settlement procedures. Ohio Revised Code – describes statewide collateralization and state investment pool. Banking Request for Proposal and Associated Contracts – describes electronic payment

systems, fees, procurement of banking services and services such as remote capture. Debt Management Guidelines and restrictions that affect the amount and type of debt issued by the City are essential in the management of issued debt and issuance process.

Debt Management Policy – describes different types of debt, capacity limits, structuring, issuing and refinancing.

Post-Issuance Policy – describes post-debt issuance management along with investment of bond proceeds, arbitrage, investor and legal compliance requirements.

Underwriter Request for Proposal – describes the competitive process the City will utilize to determine the firm(s) that best meets the City’s needs.

Bond Counsel Request for Proposal – describes the competitive process the City will utilize to determine the firm(s) that best meets the City’s needs.

Economic Development and Capital Planning Identifying policies and procedures that will contribute to improving management is essential in promoting economic development and planning for the City’s infrastructure and capital needs.

Downtown Revitalization Plan – describes the six goals including indentifying redevelopment opportunities; determining physical issues and opportunities affecting long-term development.

Powell Comprehensive Plan – describes the fundamental goals for the City. Economic Development Incentives – tools used by the City to retain or attract businesses range

from a Community Improvement Corporation (CIC) that offers grants and loans; a business incubator, tax increment financing districts and development services.

Budgeting and Fiscal Policy Understanding the framework of the financial policies is essential in developing, reviewing and utilizing the budget and financial reports of the City.

Financial Planning Policies – the financial integrity of our City government is of utmost importance. The key element to maintaining this integrity is the discussion, writing and adopting of a set of financial policies. These policies address the need for a long-term view and the fundamental principle of a balanced budget.

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o Balancing the Budget – The City shall live within its means. The City shall adopt a balanced budget where operating revenues are equal to, or exceed, operating expenditures.

o Long-Range Planning – incorporates a perspective to assess the financial implications of policies, cash management, programs, budgets and assumptions. Establishes general fund reserve.

o Capital Asset Inventory – allows the City to plan for ongoing financial commitments required to maintain and replace the equipment and infrastructure.

Revenue Policies - Understanding the revenue stream is essential to prudent planning. These policies seek stability and to avoid potential service disruptions caused by revenue shortfalls.

o Revenue Diversification – sources of revenue monitored to determine the rates are maximized; pursue federal, state and private grants; and looking for new unrestricted revenue sources.

o Fees and Charges – charging fees for services where such appropriate is permissible, periodic review of user charges and levying to support full cost of operations.

o Use of One-time Revenues – pursue one-time revenues but strictly limit expenses paid with these revenues and budget only when revenue or commitment notice is received.

o Use of Unpredictable Revenues – uses conservative approach in making assumption for growth patterns including why it is unpredictable. Monitor factors that affect collection and budget lower than anticipated collection.

Expenditure Policies – prudent expenditure planning and accountability will ensure fiscal stability. o Stabilization – maintain prudent level of financial resources to protect the public against

unexpected operational changes, legislative impacts or other economic events. Establishes general fund contingency funding at two different levels.

o Expenditure Accountability – periodic reviews to actual expenditures including reports, analysis and regular committee discussions.

Fund Balance Policy – describes adequate levels of fund balance to mitigate risks, replenishing of the fund and utilization of fund balance.

Purchasing Policy –provide the most value based on each tax dollar expended by purchasing planning, competitive bidding, quantity buying, annual purchase agreements and blanket purchase orders with approved vendors.

Shared Service Contracts – describes relationship, financing, cost allocations, monitoring and mediation of joint government services.

Accounting, Auditing and Financial Reporting Communication is an essential component in the framework of internal controls of the City.

Accounting Procedures – documents the various procedures of the accounts payable, payroll, depositing and general ledger posting.

Audit or Finance Committee – provides oversight of the financial reporting process, internal controls and audit process.

Financial Reporting – monthly financial reports and annual audited Comprehensive Annual Financial Report (CAFR).

Employee Benefit Consultant Contract – health care, along with other employee benefit costs monitored and reviewed on annual basis to assist with cost containment.

Ohio Revised Code – describes audit procurement by Auditor of State’s office. Other Important City Policies

Personnel Manual – summary of policies formulated to assist City employees in answering questions they may have regarding City operations and their benefits.

Income Tax Policy – consolidated income tax code and standards of the code in accordance with the Internal Revenue Service and the State of Ohio.

Records Retention Policy – identifies records that are stored on a fixed medium and schedules the retention period and destruction method.

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Public Record Policy – ability to access records maintained by the City. Union Contracts – the City has three unions that have a variety of employment policies that are

different from the policies listed in the personnel manual. Only when the union agreement is silent does the personnel manual policy take precedence.

E-mail and Electronic Storage – documents staff on managing electronic mail and overall electronic storage.

Communication Plan and Crisis Communication Plan – describes how staff should communicate with residents on regular business including how to communicate on social networks on City business. Crisis Plan describes how staff should communicate with residents on emergency business.

Mosquito Program – effort to reduce adult and larval mosquito population within city limits to protect public health and environment with the Delaware General Health District.

Civil Service – rules and regulation in maintaining an established system of personnel administration based on merit principles and personnel methods.

Building and Zoning Codes – minimum uniform standards of construction, repairs and alterations for all structures and buildings.

The City has many other policies include employee safety; snow and ice removal; tree care (Tree City, USA); meeting room rental and alcohol; password termination; sidewalk maintenance; and trash removal. The City staff is currently working on updating polices while drafting others such as a master disaster recovery plan for the City.

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Employment Summary

Position Title 2012 Actual

Salary Range 2013 Proposed Salary Range

Pay Grade: 2

Secretary/Receptionist $28,390 - $38,409 $29,277 - $39,610

Bldg. Dept. Coordinator

P&R Supervisor

Police Clerk

Public Service Union (Laborer) $31,928 - $42,307 $32,572 - $43,160

Pay Grade: 3 $38,156 - $51,622 $39,349 - $53,236

Finance Specialist

Public Information Officer

P&R Superintendent

Permit Technician

Staff Engineer

Public Service Union

(Superintendent) $58,053 - $59,218 $59,218 - $60,403

Pay Grade: 4 $44,620 - $62,575 $46,015 - $64,531

Building Inspector

Development Planner

Council/P&Z Clerk

Police Officer Union $48,396 - $70,665 $48,880 - $72,078

Pay Grade: 5 $54,863 - $72,800 $56,579 - $75,077

Assistant City Engineer

Assistant Finance Director

Police Sergeant Union $78,778 - $80,558 $80,558 - $82,529

Pay Grade: 6 $64,643 - $90,459 $66,664 - $93,287


Police Deputy Chief

Pay Grade: 7 $74,760 - $101,147 $77,097 - $104,309

Police Chief

Finance Director

City Engineer


P&R, Pub. Serv. Director

Pay Grade: 8 $121,805 $121,805

City Manager

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Employment Summary

Note: Proposed 2013 Salary Range adjustment is 3.10% based on the Department of Labor, Bureau of Labor Statistics, Real Earning, July 2009 to July 2012. The Police Officer and Sergeant union contracts expire June 30, 2014 and the Public Service union contract expires October 15, 2014.

Authorized Staff

Department 2009 2010 2011 2012 2013 2014 2015 2016

Full-time:

Administration 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0

Building 5.0 5.0 4.0 3.0 3.0 3.0 3.0 3.0

Council/Clerk 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0

Development 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0

Engineering 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0

Finance 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0

Park Maint. 3.5 3.5 3.5 3.5 3.5 3.5 3.5 3.5

Police 20.0 20.0 20.0 19.0** 19.0** 19.0** 19.0** 19.0**

Public Service 5.5 4.5 4.5 4.5 4.5 4.5 4.5 4.5

Public Info. 1.0 1.0 1.0 1.0 0.0 0.0 0.0 0.0

P&R Program 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

Subtotal 46.0 45.0 44.0 42.0 41.0 41.0 41.0 41.0

Part-time 3.0 3.0 3.0 4.0 5.0 5.0 5.0 5.0

Seasonal* 5.5 6.5 6.5 3.5 3.5 3.5 3.5 3.5

Total 54.5 54.5 53.5 49.5 49.5 49.5 49.5 49.5

*Actual number can vary as long as budgeted hours are not exceeded. **Authorized 20 positions but only 19 positions are being budgeted.

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Employment Summary

Employees Per 1,000 Population for Neighboring Communities**

2005 2007 2010 2012

New Albany 15.95 8.87 8.67 8.31

Powell 4.87 4.43 4.28 4.12

Urbana 8.61 9.21 7.55 Not available

Grove City 5.48 4.31 3.91 4.06

Delaware 8.21 9.08 8.44 8.46

Upper Arlington 7.87 8.41 7.28 8.39

Westerville 11.29 11.31 11.71 11.69

Dublin 16.64 17.40 16.63 15.90

**Does not consider the different types of services each City may offer

0

10

20

30

40

50

60

70

0

2,000

4,000

6,000

8,000

10,000

12,000

14,000

History of Personnel and Population Growth in the City

Population Personnel

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Financial Accounting System Assistance The City uses Software Solutions as its Financial Management System. The account code structure allows the City to distinguish between different funds, departments and purpose when posting the transaction.

Fund The financial activity of the City is undertaken in accounting entities called funds. The operations of each fund are accounted for with a separate set of self-balancing accounts. 100’s – General Fund 400’s - Capital Project Funds 200’s – Special Revenue Funds 900’s – Agency Funds 300’s – Debt Service Funds A detailed list of the fund number, names and descriptions can be found in the Overview section of the budget document. Department A distinct, specialized division of the City, organized by function, knowledge and responsibility. A detailed list of the department numbers, names and descriptions can be found in the Overview section of the budget document. Financial Section Financial statements typically have five sections: assets, liabilities, fund balance, revenues and expenditures. Each section has been assigned a particular number in the account code structure. 1 – Assets 4 - Revenues 2 – Liabilities 5 - Expenditures 3 – Fund Balance Activity or Object The method to receive or expend dollars such as type of product utilized or type of fee charged. The City has included the description beside each activity account code utilized in the budget book. Examples:

Account No. OPERATING EXPENSE: 100-720-5484-00 Signage Materials

Account No. REVENUE ITEM:

318-000-4110-00 General Property Tax – Real Estate Subdivision of Object The method used to further detail, a particular activity or object. The City has included the description beside each activity account code utilized in the budget book. Examples:

Account No. OPERATING EXPENSE: 100-720-5484-00 Signage Materials 100-720-5484-12 Downtown Banners

100

• Represents the Fund

110

• Represents the

Department

4

• Represents section in

the financials

130

• Represents the activity or object

50

• Represents any

subdivision of the object

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Glossary of Terms A Account – A fiscal and accounting entity with a self-balancing set of general ledger codes in

which cash and other financial resources are recorded and segregated for the purpose of carrying on specific activities or attaining certain objects in accordance with special regulations, restrictions or limitations.

Accountability – A duty to justify the raising and spending of resources when described in financial terms.

Accounting System – The methods and records established to identify, assemble, analyze, classify, record and report transactions and to maintain accountability for assets and liabilities.

Accounts Payable – Amounts owed to others for goods or services that have been received by the entity.

Accrual basis of accounting – A method of accounting that recognizes the financial effect of transactions, events and interfund activities when they occur, regardless of the timing of the related cash flows.

Adopted budget – The City reflects the budget during different stages – draft, proposed, projected, adopted and revised. Adopted is the budget version that the City Council has approved.

Ad Valorem Tax – This is a tax based on the estimated market value of property or real estate.

Advances –Loans from one fund to another with a requirement for repayment. Advance refunding – Transaction when an entity issues new debt to refinance existing debt, but due to the timing of the refunding the proceeds must be placed in escrow pending the maturity or call date.

Agency Funds – A fund type used to report resources held by the reporting government in a purely custodial capacity.

Amended budget – An amended budget is a budget that has been revised through the City Council process.

American Recovery and Reinvestment Act (ARRA) – Federal Stimulus funding granted to cities through a particular process.

Appropriation – The amount authorized by City Council for the staff to spend on the operations of the City. Appropriations are approved by ordinance.

Arbitrage – The reinvestment of the proceeds of tax-exempt securities in materially higher yielding taxable securities.

Assessed valuation – For real estate purposes, the assessed valuation is 35% of the total valuation of a parcel of property. For example, if the parcel has a value of $100,000, the assessed valuation would be $35,000.

Asset – A probable future economic benefit obtained or controlled by a particular entity as a result of a past transaction or event.

Assigned fund balance – The portion of the fund balance that has been earmarked by the government for a particular purpose.

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Audits – Independent assurance of the fair presentation of financial information.

B Balanced budget – The revenue is anticipated to exceed the expenditures. This shows during the

current year that there are sufficient funds being generated to pay for the services of the City. Bankers’ acceptance – Short-term, noninterest-bearing notes sold at a discount and redeemed by the accepting banks at maturity for face value.

Basis differences – The differences arising when the basis of budgeting differs from the basis of accounting for a given fund type.

Basis of accounting – The timing of recognition; that is, when the effects of transactions or events should be recognized for financial reporting purposes. Basis of accounting is an essential part of measurement focus because a particular timing of recognition is necessary to accomplish a particular measurement focus.

Beginning or Ending Fund Balance – The fund balance as reflected on January 1 (beginning) or on December 31 (ending).

Bond – A promise to repay a specified amount of money (the face amount of the bond) on a particular date (maturity date). Bonds are primarily used to finance capital projects.

Bond anticipation note – Short-term, interest-bearing, note issued in anticipation of bond proceeds to be received later. Bond discount – The excess of the face value of a bond over the price for which it is acquired or sold.

Bond premium – The excess of the price at which it is acquired or sold over its face value. Bonded debt – The portion of indebtedness represented by outstanding bonds.

Budget – The City uses a set of budgetary accounts to record the anticipated revenue collection and estimated expenditure amounts in the general ledger to assist the City in monitoring and controlling the City’s cash.

Budgetary basis – This refers to the basis of accounting used to estimate financing sources and uses in a budget.

Budgetary control – The control or management of a government unit’s budget used for the purpose of keeping expenditures within the limitation of available appropriations and available resources.

C Capital assets – Land, improvements to land, easements, buildings, building improvements,

vehicles, machinery, equipment, works of art, historical treasures, infrastructure and all other tangible or intangible assets that are used in operations.

Capital expenditures – The amount paid for capital-related costs such as capital improvements; also used interchangeably with capital outlay. Capital improvement – Adding value or betterment to a capital asset that extends its life or increases its usefulness or productivity; also used interchangeably with infrastructure.

Capital outlay – An appropriation line item for capital expenditures, including buildings, equipment and infrastructure.

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Capital Project Fund – A fund used for the acquisition or construction of major capital facilities, other than those financed by proprietary funds and trust funds. Capitalization threshold – The dollar value at which the City decides to capitalize tangible and intangible assets. Carry-forward of encumbrances – Encumbrances that are remaining at year-end are automatically carried forward to the next year and added to the next year’s budget. Cash basis of accounting – Basis of accounting that recognizes transactions or events when related cash amounts are received or disbursed. Central Ohio Risk Management Association (CORMA) – A risk management pool of which the City is a member. Certificate of Deposit (CD) – A time deposit offered by banks and credit unions. City Charter – The governing document of the City containing provisions that establish the form of government. The residents must vote on any amendments made to the Charter. City Council – The governing body of the City, elected by the residents. Codified ordinance – The body of permanent laws enacted by past and present City Councils. Committed fund balance - the portion of the fund balance that represents resources whose use is subject to a legally binding constraint that is imposed on the City itself and remains legally binding unless removed in the same manner. Community Improvement Corporation – A separate legal entity, but for financial statement purposes listed as a component unit of the City. Component unit – Legally separate entity for which the elected officials of the primary government are financially accountable. In addition, component units can be other organizations for which the nature and significance of their relationship with a primary government are such that exclusion would cause the City’s financial statements to be incomplete or misleading. Comprehensive Annual Financial Report (CAFR) – Financial report that contains, at a minimum, three sections: (1) introductory, (2) financial and (3) statistical. The financial section provides information on each individual fund and component unit. The City of Powell prepares an annual CAFR. Contingency – Funds set aside for unforeseen expenses of uncertain amounts. County Budget Commission – A three-member body consisting of the County Auditor, County Treasurer and County Prosecutor that sets limitations on the amounts available for appropriation from any fund. The Commission also sets the property tax rates that will be enacted by City Council, and provides estimates of amounts available for distribution to the City from the Local Government Funds.

D Debt service – The amount needed to retire bonds or notes issued by the City. Debt service includes both principal and interest.

Debt Service Fund – The fund type used to account for the accumulation of resources for, and the payment of, general long-term debt principal and interest.

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Department – A major organizational unit, headed by a director that provides services to customers.

Depreciation – Method of attributing the historical or purchase cost of an asset across its useful life to correspond to the normal wear and tear. Derivative – Financial instrument (1) whose value derives from the application of some variable to a contractually determined amount; (2) that involves little or no initial net investment; and (3) that allows for net settlement. Developer fees - Charges to developers to cover, in whole or in part, the anticipated cost of inspections or improvements that will be necessary as a result of the development, such as building inspections and sidewalks. Draft budget - The City budget reflects different stages – draft, proposed, projected, adopted and revised. Draft is the budget version that the staff creates before it is reviewed by the Finance Committee.

E Earmarking – Designating a specific amount to be used for a specific purpose.

Economic resources measurement focus – Measurement focus under which the aim of a set of financial statements is to report all the inflows, outflows and balances affecting or reflecting an entity’s net assets.

Encumbrance – A commitment to purchase goods or services, evidenced by a purchase order. The establishment of an encumbrance results in a reduction of the amount available for future expenditures from an appropriation line item. Ending Fund Balance or Beginning Fund Balance - The fund balance as reflected on January 1 (beginning) or on December 31 (ending). Enterprise Fund – A fund type used to report an activity for which a fee is charged to external users for goods or services. Escheat – Reversion of private property to a governmental entity due to not claiming within five years. Escrow – A trust account to pay obligations. Estimated Revenue – This is a budgetary term that identifies revenues expected to be received or accrued during a given period. Expenditure – The amount paid for goods and service. Expenditure also includes a portion of an encumbrance that has not been executed by the end of the calendar year. Expense – The amount paid for goods and services that is an outflow of cash or other valuable asset to another.

F Financial resources – Resources that are or will become available for spending. Financial resources include cash and resources ordinarily expected to be converted to cash (e.g., receivables, investments).

Financing Authority – A separate governing entity established to finance large development infrastructure projects. The City has two: Liberty Community Infrastructure Financing Authority (LCIFA) and Powell Community Infrastructure Financing Authority (PCIFA).

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Fiscal Year – A 12-month period of time to which the annual budget applies and at the end of which a government unit determines its financial position and the results of its operations. Fund – A fiscal and accounting entity that has a self-balancing group of accounts, including recording cash and other assets; liabilities; fund equities; revenues; expenditures; or expenses. Funds are established to carry on specific functions or objectives in accordance with the Ohio Revised Code and the Codified Ordinances of the City. Fund balance – The difference between revenues and expenditures of a fund where a portion may be reserved, restricted or designated. The difference is also the net position. Fund type – One of 11 classifications by which all funds can be categorized which include: General Fund; Special Revenue Fund; Debt Service Fund; Capital Project Funds; Permanent Funds; Enterprise Funds; Internal Service Funds; Pension and Trust Funds; Investment Trust Funds; Private-purpose Trust Funds; and Agency Funds. Full-time Equivalent Positions (FTE) – A part-time position converted to the decimal equivalent of a full-time position based on 2,080 hours per year.

G General Fund – Typically serves as the chief operating fund of the government. General Fund Reserve – The rainy day fund for the City.

Generally Accepted Accounting Principles – Uniform minimum standards for financial accounting and recording that encompass the conventions, rules and procedures that define accepted accounting principles. Goal – An objective or desired result to which effort is being directed.

Governmental accounting – The historic system of fund accounting which is a separate, self-balance accountings for managing resources. Governmental accounting has a different focus for measuring accounting than private sector accounting. Rather than measuring the flow of economic resources, governmental accounting measures the flow of financial resources. Governmental Accounting Standards Board – The ultimate authoritative accounting and financial reporting standard-setting body for state and local governments. Governmental funds – Consolidated term for funds used to account for tax-supported activities. There are five different types of governmental funds: General Fund, Special Revenue Funds, Debt Service Funds, Capital Project Funds and Permanent Funds. Grant – A contribution by a government or other organization to support a particular function or project.

H Health savings account – A bank account created for individuals who are covered under high-deductible health plans to save for medical expenses that the plan does not cover.

Health insurance – This accounts for the employer’s portion of the health insurance premium cost by the City.

Hiring freeze – A situation where the entity has temporarily put into place a policy that no further new hiring will occur for the foreseeable future. Historical cost – The original cost of an asset to the City.

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Human capital – A measure of the economic value of an employee’s skill set. Human resources – Area charged with administering employee-benefit programs.

I Income tax – The tax on earned income of residents, nonresidents and net profits of companies doing business in the City, as provided in the codified ordinances. The current rate is three-quarters of a percent (.75%). Residents who work in another community are given a credit of up to one-quarter (.25%) on the income taxes paid to the other community.

Independent auditor – An external auditor with a certified public accounting designation that qualifies his or her to provide an auditor’s report. Infrastructure – Long-lived capital assets that normally are stationary in nature and normally can be preserved for a significantly greater number of years than most capital assets. Examples: dams, roads, streets, bridges and tunnels.

Interest – Revenue paid to the City from the investment of idle funds. Interfund activity – Transactions between funds of the City. The City utilizes two types: Advances and Transfers. Transfers are flows of assets without the intent of repayment. Internal Revenue Service – A United States government agency that is responsible for the collection and enforcement of taxes. Internal Service Funds – A fund type that may be used to report any activity that provides goods or services to other funds, departments or agencies.

Inventory – An accumulation of raw materials that are used in a business. The City has an inventory of salt to assist in maintaining passable roads during snow storms. Investment – An asset or item that is purchased with the hope that it will generate income or appreciate in the future.

Investment Trust Funds – A fund type used to report governmental external investment pools.

J Job market – A concept demonstrating the competition and interplay between different labor

forces. The job market is directly related to the unemployment rate.

Joint venture – A legal entity or organization that results from a contractual arrangement and that is owned, operated, or governed by two or more participants as a separate and specific activity subject to joint control. Jointly governed organization – A regional government or other multi-governmental arrangement that is governed by representatives from each of the governments that created the organization, but that is not a joint venture because the participants do not retain an ongoing financial interest or responsibility. Journal – A ‘book’ that contains the entries of the City.

Judgment – A court order of a lawsuit to pay a specified sum of money such as unpaid taxes.

K Key employee – A term used by the IRS in regard to company-sponsored retirement and other

sponsored plans. Key employees are usually highly compensated. Kiosk – A small, temporary, standalone booth used in high-traffic areas.

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L Labor union – An organization intended to represent the collective interests of select workers in negotiations with the City over wages, hours and working conditions.

Layoff – Term used when an entity eliminates jobs regardless of the employees’ performance. Levy – The legal seizure of property to satisfy a debt. A levy differs from a lien because a levy takes the property to satisfy the tax debt, whereas a lien is a claim used as security for the tax debt. Liabilities – Probable future sacrifices of economic benefits arising from present obligations of a particular entity to transfer assets or provide services to other entities in the future as a result of past transactions or events. The term does not include encumbrances.

Liberty Community Infrastructure Financing Authority (LCIFA) – A separate government entity, that provides a revenue source for the Golf Village and related area debt service.

Lien – A claim used as security for a tax debt.

Line item – The individual, descriptive name of a revenue or expenditure listed.

M Major funds – A governmental or enterprise fund reported as a separate column in the basic fund financial statements and subject to a separate opinion in the independent auditor’s or accountant’s report. All other funds are grouped together in one column.

Mandate – When the City is being required by a legislative, judicial or regulatory body to do something.

Measurement focus – The object of measurement being expressed in reporting an entity’s financial performance and position. A particular measurement focus is accomplished by considering not only which resources are measured (for example, financial or economic resources), but also when the effects of transactions or events involving those resources are recognized (basis of accounting).

MidOhio Regional Planning Commission (MORPC) – Organization in central Ohio region planning for development, transportation, etc., of which the City is a member.

Mill – One-tenth of a cent. A one-mill levy on real estate taxes would mean that a resident would pay one dollar of tax for each $1,000 of assessed valuation on the parcel.

Mission – The fundamental purpose of the City’s existence.

Modified accrual basis of accounting – Basis of accounting according to which (a) revenues are recognized in the accounting period in which they become available and measurable; (b) expenditures are recognized in the accounting period in which the fund liability is incurred, if measurable, except for unmatured interest on general long-term debt and certain similar accrued obligations, which should be recognized when due.

Moody’s – An independent, unaffiliated research company that rates fixed-income securities and assigns ratings on the basis of risk and the borrower’s ability to make payments. Money market – A short-term, high liquid, debt instrument used as an investment.

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N National Pollutant Discharge Elimination System (NPDES) – Storm water runoff or discharge monitoring to eliminate pollution.

Negotiation – A strategic discussion that resolves an issue in a way that both parties find acceptable.

Nonmajor funds – A governmental or enterprise fund that is grouped together to report in one column in the basic fund financial statements.

Non-recurring revenue – One-time revenue sources such as transfers or other miscellaneous items. Nonspendable fund balance – The portion of the fund balance that cannot be spent either because the underlying resources are not in a spendable form or because the government is legally or contractually required to maintain the resources intact.

O Object – The individual description of a particular revenue or expenditure line item. Objective – As used in the budget, the desired outcome of a program or activity.

Ohio Police and Fire Pension System (OP&FP) – Member of a municipal corporation police department who received an appointment as a full-time regular police officer from a duly established civil servant eligible list. Also, a member of a fire department who has satisfactorily completed a firefighter training course, approved by the ORC. May also be listed as OP&F. Ohio Public Employee Retirement System (OPERS) – All employees who are paid in whole or in part by the state of Ohio, a county, municipality or any other political subdivision of the state or local government in Ohio must become members of OPERS unless they are covered under another state retirement system in Ohio or by the Cincinnati Retirement System. Ohio Revised Code (ORC) – The permanent body of laws enacted by the General Assembly of Ohio.

Operating Fund – A fund that is primarily used to provide goods and services to customers. Ordinance or Resolution – A specific piece of legislation enacted by City Council.

P Pension and Trust Funds – A fund type used to report resources that are required to be held in trust for the members and beneficiaries.

Performance measure – A description of a desired outcome for a particular element of service delivery for which a department can be held accountable. Permanent fund – A fund used to report resources that are legally restricted to the extent that only earnings, and not principal, may be used. Personal property – Tangible property, other than real estate, that is subject to taxation. The assessed valuation for personal property is 25% of the actual value of the property. Private-purpose Trust Funds – A fund type used to report all trust arrangements, other than those properly reported in pension or investment. Procedure – An action that implements a policy. Process – A series of activities that are linked to perform a specific objective.

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Projected Budget – The part of the budget that is being estimated for future planning but is not being requested to be adopted in the current year. Property tax – A tax levied on all real estate and personal property in the City. Proposed Budget – The budget that is being recommended by staff to the Finance Committee, then to City Council. Public-entity risk pool – Cooperative group of governmental entities joining together to finance an exposure, liability or risk.

Q Quality of life – A highly subjective measure of happiness that is an important component of many financial decisions. Factors that play a role vary according to personal preferences and regional perceptions.

Quorum – The minimum acceptable level of Council members (four out of seven) needed to make the proceedings of a meeting valid under the charter.

R Real estate – land plus anything permanently affixed to it, including buildings, sheds and other items attached to the structure.

Receivable – Amounts of money due from residents, customers or other type of debtors.

Reconciliation – Comparison of two numbers or source documents to demonstrate why they are different when they should be the same. Refinancing – Arrangement to provide funding to replace existing funding.

Replacements – Expenditures for making good or whole the portions of equipment or other property that have deteriorated through use or have been destroyed through accident.

Reserved fund balance – Portion of the City’s fund net assets that are not available for appropriation.

Resolution or Ordinance – A specific piece of legislation enacted by City Council. Restricted fund balance – The portion of the fund balance subject to constraints that are either (a) externally imposed by creditors, grantors, contributors, or laws or regulation of other governments or (b) imposed by law through constitutional provisions or enabling legislation. Revenue – In governmental fund-type accounts, revenues are increases in net current assets and are recognized in the accounting period in which they become measurable and available. Revenue-neutral – The establishment of a fee or charge at a level sufficient to cover all direct expenditures and a contribution of indirect expenditures. Revised budget - The budget version that the City Council has approved with an amendment to the adopted budget.

S Safekeeping – The storage of assets or other items of value in a protected area.

Sales tax – A tax imposed by the county and state government at the point of sale on retail goods and services. Savings – The amount left over when the cost of expenditure is subtracted from the amount of income earned in a given period.

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Savings account – A deposit account that provides principal security and a modest interest rate for investing. Securities and Exchange Commission (SEC) – A federal commission created to regulate the securities markets and protect investors. Social Security tax – The tax levied on both employers and employees used to fund the Social Security program, from which governments, including the City, are exempt from in the state of Ohio. Special assessment – A charge for specific public improvements that is placed on properties that benefit from the improvement.

Special Revenue Fund – A fund that is used to account for the proceeds of specific revenue sources (other than for major capital projects) that are legally restricted to expenditures for a specific purpose.

Standard & Poor’s – An independent, unaffiliated research company that rates fixed income securities and assigns ratings on the basis of risk and the borrower’s ability to make payments. Statute – A written law enacted by the Legislature.

T Tangible personal property tax – A tax on a wide variety of equipment that was eliminated in the state of Ohio.

Tap fees – Fees charged to join or to extend an existing utility system. Tax budget – The budget submitted to the County Budget Commission that sets forth the funding requested from property taxes.

Tax-increment financing – Financing secured by the anticipated incremental increase in tax revenues resulting from the redevelopment of an area. Timing differences – Differences between the basis of budgeting and GAAP that occur when the period used for budgeting differs from the period used for GAAp reporting. Transaction – An agreement between two parties to perform or exchange goods or services for payment. Transfers – Money moved into or out of a fund from another fund that will not be repaid. Treasury bill or bond – A limited-term debt obligation backed by the federal government.

U Unassigned fund balance – The portion of the fund balance that is remaining after reducing for nonspendable, restricted, commented and assigned components.

Unencumbered appropriations – Portion of an appropriation remaining after the deduction of expenditures and encumbrances. Unemployment compensation – Funds paid to workers who have lost their jobs due to layoffs.

Unvoted General Obligation Debt – Debt issued pursuant to the ordinances of the City that does not require a vote of the people.

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User fees – The payment of a fee for direct receipt of a public service by the party that benefits from the service.

V Valuation – The process of determining the current worth of an asset.

Variance – Difference between estimated value and the actual value.

Vendor – The party in the supply chain that makes goods and services available to others. Voted General Obligation Debt – Debt issued pursuant to the ordinances of the City that requires a vote of the people.

W Warrant – Historically, governments issued warrants instead of checks. The warrant may or may

not have been negotiable and authorized payment to the holder on demand or after a maturity date.

Workers’ Compensation – A state-sponsored system that pays monetary benefits to workers who become injured or disabled in the course of their employment. Work-in-progress – Partially completed project that may reflect inventory or infrastructure completion.

X X-mark signature – An X mark made by a person in lieu of a signature. Y Year – A time period for which they report financial results are reported, which for the City is the

calendar year.

Year-end Closing – The period necessary for all accounting transactions to be completed from the previous fiscal year.

Year-to-date (YTD) – The period beginning January 1st of the current year up until today’s date.

Yield – The income return on an investment, usually expressed annually as a percentage based on the investment’s cost, its current market value or its face value.

Z Zero-based Budgeting – A process emphasizing management’s responsibility to plan, budget and

evaluate. Zero-base budgeting provides for analysis of alternative methods of operation and various levels of efforts.

Zoning – Laws that dictate how real property can and cannot be used in certain areas.

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Acronyms

Abbreviations frequently used by the City: CAFR (Comprehensive Annual Financial Report) CD (Certificate of Deposit) CIC (Community Improvement Corporation) CIP (Capital Improvement Program) CORMA (Central Ohio Risk Management Association) DEPT (Department) FEMA (Federal Emergency Management Agency) FTE (Full-time Equivalent Positions) GAAP (Generally Accepted Accounting Principles) GASB (Governmental Accounting Standards Board) GFOA (Government Finance Officers Association) GIS (Geographical Information System) IRS (Internal Revenue Service) LCIFA (Liberty Community Infrastructure Financing Authority) MORPC (MidOhio Regional Planning Commission) NPDES (National Pollutant Discharge Elimination System) OEPA (Ohio Environmental Protection Agency) OP&F (Ohio Police and Fire Pension System) OP&FP (Ohio Police and Fire Pension System) OPERS (Ohio Public Employee Retirement System) ORC (Ohio Revised Code) OSHA (Occupational Safety & Health Administration) PCIFA (Powell Community Infrastructure Financing Authority) SEC (Securities and Exchange Commission) TIF (Tax Increment Financing) YTD (Year-to-date)

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Contract Actual Actual Budget EstimatedExpires 2010 2011 2012 2012

Beginning Balance -$ 5,974.33 2,378.80$ 2,378.80$

Revenue Items:Contribution from the City's General Fund 20,000.00 12,000.00 10,000.00 10,000.00 Assistance from the City for Income Tax Generation - 11,296.99 26,000.00 17,148.00 y , , ,Business Incubator - - 2,000.00 - All Other - - - -

Total Revenue 20,000.00$ 23,296.99$ 38,000.00$ 27,148.00$

Expenditures:Administrative Expenses 907.63 3,160.00 2,000.00 1,110.31

Relocation Contracts: 7,500.00 , 2010 - AFK Partners, LLC Dec. - 2015 8,000.00 2010 - TekOrange Limited Dec. - 2015 5,118.04 2011 - Stump/Bardash Dec. - 2016 12,500.00

Retainment Contracts: 2011 - Aeroflex Dec. - 2016 6,000.00

Job Creation Contracts: 20,000.00 2010 - Giant Eagle April - 2016 - 4,565.52 7,148.00 2010 - Market at Liberty Crossing April - 2016 - 6,667.00 10,000.00


Ending Balance 5,974.33$ 2,378.80$ 4,878.80$ 11,268.49$

PurposeThe Powell Community Improvement Corporation (CIC) was formed advance, encourage and promote the industrial, commerical,distribution and research development of th City in whatever way and by such means as will improve the normal growth, employment

i i d bili f l i i i i d d h i d i l d i l lif f h i dopportunities and stability of employment in existing industry; to advance the industrial and commerical life of the community and tostablize the general economy of the area; to participate in programs for the furtherance of the foregoing purposes and for the correction or improvement of conditions detrimental to the foregoing purposes in te Powell area; and to develop methods for or toassist in the development.

PowersThe CIC has all the powers granted to Community Improvement Corporations by the provisions of Chapter 1724 of the Ohio RevisedCode, including but not limited to the following: borrowing money, issuing bonds, making loans an dgrants, purchasing and selling

l d l t d ti t f t li ti d d i i t tireal and personal property, and acting as an agent for grant applications and administration.

The corporation shall not engage in any transaction described as "prohibited" by the provisions of the Internal Revenue Code relatingto the exemption of organziations from income and profit taxes.

The City of Powell adopted Ordinance #2010-19 in which the City entered into an Agency agreement with the Powell CIC.

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Powell Community Improvement Corporation(also known as the CIC - a separate legal entity but for financial statement purposes a component unit of the City)

www.powellcic.org

Proposed2013 2014 2015 2016

11,268.49 11,768.49$ 12,268.49$ 12,768.49$

10,000.00 10,000.00 10,000.00 10,000.00 30,000.00 30,000.00 30,000.00 20,000.00

Projected

, , , ,

40,000.00$ 40,000.00$ 40,000.00$ 30,000.00$

2,000.00 2,000.00 2,000.00 2,000.00

7,500.00 7,500.00 7,500.00 7,500.00 , , , ,

10,000.00 10,000.00 10,000.00 10,000.00

20,000.00 20,000.00 20,000.00 10,000.00

39,500.00$ 39,500.00$ 39,500.00$ 29,500.00$

11,768.49$ 12,268.49$ 12,768.49$ 13,268.49$

BackgroundThe CIC was incorporated as a 501 (c )(3) corporation on February 16, 2010. The Board is consisting of people from the community

i d b h P ll Ci C il h i l d l l id b i d Ci f P ll S ff i d i h h d lappointed by the Powell City Council that includes local residents, business owners and City of Powell Staff associated with the orderly development of the City.

Currently, the Board has two City Council members, a resident attorney, a resident expert in municipal finance and the City of Powell Directorof Development.

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Documents

The City of Powell, Ohio 2013 Annual Budget · November 14, 2012 Members of the City Council City of Powell 47 Hall Street Powell, Ohio 43065-8357 Dear Council Members: I am pleased