CAPITAL IMPROVEMENTS

May 3, 2011 Income Tax Levy

CURRENT INCOME TAX RATE• 1.25% - $3,597,652– 0.80% General Fund - $2,302,497• Public Safety (Police, Fire & EMS), Parks, Engineering,

Economic Development, Finance & Administration

– 0.20% Capital Improvements - $575,624• Maintenance and reconstruction of roads, replacement of

vehicles and equipment, police cruisers, ambulances, fire equipment, facilities, and debt

– 0.25% Parks Capital Improvements - $719,530• Approved in 2002 for a 10-year period• Construction of Tippecanoe Family Aquatic Center, ball

fields at Kyle Park and other parks improvements

CITIZENS CAPITAL IMPROVEMENT COMMITTEE

• 21 volunteers appointed to serve on CIP Committee to evaluate the long-term capital needs of the City and to make a recommendation on how best to fund those needs

• Eliminated $2,340,322 in proposed projects• Recommended $20,087,762 in items/projects

over the next ten years

CITIZENS CAPITAL IMPROVEMENT COMMITTEE

• Recommended Items/Projects– New Ladder Truck– Renovation/Expansion of Fire/EMS Station– Comprehensive Street Resurfacing Program– Franklin Street Reconstruction– Dow Street Reconstruction– S. Third Street Reconstruction

INCOME TAX PROPOSAL• Recommended by Citizens Capital Improvement

Committee and approved by City Council• 0.25% income tax increase effective July 1, 2011– Dedicated to CAPITAL IMPROVEMENTS– 10-year duration

• Continuation of current 0.25% Parks CIP income tax effective January 1, 2013– Dedicated to CAPITAL IMPROVEMENTS– 10-year duration

INCOME TAX PROPOSALGeneral Fund Capital Improvement

FundParks Capital Improvement

FundTOTAL

January 1, 2011 0.80% 0.20% 0.25% 1.25%

July 1, 2011 0.80% 0.45% 0.25% 1.50%

January 1, 2012 0.80% 0.45% 0.25% 1.50%

January 1, 2013 0.80% 0.70% 0.00% 1.50%

January 1, 2014 0.80% 0.70% 0.00% 1.50%

January 1, 2015 0.80% 0.70% 0.00% 1.50%

January 1, 2016 0.80% 0.70% 0.00% 1.50%

January 1, 2017 0.80% 0.70% 0.00% 1.50%

January 1, 2018 0.80% 0.70% 0.00% 1.50%

January 1, 2019 0.80% 0.70% 0.00% 1.50%

January 1, 2020 0.80% 0.70% 0.00% 1.50%

January 1, 2021 0.80% 0.70% 0.00% 1.50%

July 1, 2021 0.80% 0.45% 0.00% 1.25%

January 1, 2022 0.80% 0.45% 0.00% 1.25%

January 1, 2023 0.80% 0.20% 0.00% 1.00%

CITY FINANCES“NOT LIKE YOUR HOME FINANCES”

TYPES OF FUNDS• 26 Separate Funds

– General Fund– Special Revenue Funds – 8

• Swimming Pool Fund• Street Repair Fund• State Highway Fund

– Debt Service Funds - 2• Bond Retirement Fund• Special Assessment Bond Retirement Fund

– Capital Outlay Funds – 5• Capital Improvement Reserve Fund• Parks Capital Improvement Fund

– Enterprise Funds – 7• Electric Fund• Water Fund• Sewer Fund

– Trust and Agency Funds – 3• Medical Reimbursement Fund• Contractor’s Maintenance Deposit Fund

CITY BUDGET

2010 Expenditures - $28,784,788

$5,693,472

$381,514 $683,653 $15,128

$3,911,168

$1,032,596

$778,863

$701,966

$10,646,760

$476,239

$2,398,265

$1,092,586 $762,469 $210,109 General FundPool FundStreet/HighwayMiscBond RetirementCap ImprParks Cap ImprOther Cap ImprElectricWater TowerWaterSewerRefuseTrust/Agency

GENERAL FUND - $5,693,472 $74,906 $48,579 $209,389

$209,918$212,093

$232,717

$277,184

$79,954

$2,181,517$137,106

$825,314

$252,300

$165,210

$367,374

$505,131Council/Clerk

Commissions

Administration

Buildings & Grounds

Finance - Administration

Utility Billing

Income Tax

Law

Police

Fire

EMS

Community & E D

Engineering

Parks

Recreation

Non-Departmental

GENERAL FUND REVENUE2010 2009 2008 2007

TOTAL REVENUE $5,795,980 $5,763,708 $6,105,724 $6,088,957

Property Tax $368,553 $363,330 $367,023 $349,127

Income Tax (0.8%) $2,302,497 $2,222,049 $2,399,691 $2,355,435

Local Government Fund $510,858 $504,684 $544,854 $540,519

Electric Excise Tax $542,490 $519,803 $549,934 $564,077

Fire Runs – Twp Contract $73,357 $75,879 $74,848 $73,320

Ambulance Runs $426,767 $484,438 $449,261 $483,409

Interest $114,971 $257,115 $479,532 $591,200

Administrative Reimbursement $600,780 $532,996 $504,936 $482,400

Utility Billing Reimbursement $232,627 $238,240 $238,266 $224,620

PROPERTY TAXES - Mils

City receives less than $0.03 of every property tax dollar paid

0.65%

14.40%2.13%

76.31%

4.22%

2.29%

Health - 0.4 milsCounty - 8.81 milsTownship - 1.3 milsSchool - 46.67 milsJVS - 2.58 milsCity - 1.4 mils

GF TRANSFERS TO CAPITAL IMPROVEMENT RESERVE FUND (CIRF)

1998

1999

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

2010

$0.00

$100,000.00

$200,000.00

$300,000.00

$400,000.00

$500,000.00

$600,000.00

$700,000.00

$800,000.00

$900,000.00

$1,000,000.00

CAPITAL IMPROVEMENT RESERVE FUND (CIRF) – 2010 REVENUE

• 0.20% Inc Tax $ 575,624

• Transfers– General Fund $ 137,000 (Hartman Ave.)

• Grants– State $218,760 (Main St. -

Streetscape)

CIRF - EXPENDITURES

• 2010 Debt Payments = $263,054– Police Station– Service Center– Fire Engine Pumper– CR 25-A Widening– Kinna Drive Extension

CIRF - EXPENDITURES

• ≈$300,000 remaining for– Police cruisers– Fire equipment– Medics– Information technology– Vehicles & equipment– Streets Maintenance and Reconstruction– Facilities Maintenance

STREETS

• 56 Miles of Street– 117 Lane Miles

• Currently resurfaced an average of every 30+ years– 12-Year Program

• 4.67 Miles Annually• $650,368

– 15-Year Program• 3.73 Miles Annually• $519,458

– 20-Year Program• 2.8 Miles Annually• $389,942

STREET RESURFACING COSTS

2002 $74,241 per mile2003 $95,038 per mile2004 $84,796 per mile2006 $99,820 per mile2007 $101,017 per mile2008 $166,667 per mile (N. Hyatt St)2009 $139,265 per mile (Evanston Rd)

MAXIMIZING GRANT FUNDING

• City has received over $15,000,000 in grants since 2001 for:– Street Improvements– Streetscape– Parks– Prairies/Wellhead Protection– Bikeways– Utilities

STREETSCAPE, PHASE 2 – 2007/2008

• OPWC Grant $350,000 (33.0%)• ODOT (TE) Grant $302,236 (28.5%)• ODOT – Paving Grant $109,111 (10.2%)• City – Water Fund $137,536 (13.0%)• City – Electric Fund $ 77,651 ( 7.3%)• City – Sewer Fund $ 84,317 ( 8.0%)

TOTAL $1,060,851

N. HYATT STREET, PHASE 2 - 2008

• OPWC Grant $400,000 (42%)• Miami Co Engineer $135,000 (14%)• City – Capital Reserve $304,930 (32%)• City – Water $ 17,130 ( 2%)• City – Sewer $ 86,142 ( 9%)

TOTAL $943,202

TRAFFIC SIGNAL INTERCONNECT PROJECT – 2010/11

• OPWC Grant $214,800 (23%)• CMAQ Grant $423,700 (46%)• Electric $214,250 (23%)• Street $ 77,500 ( 8%)

TOTAL $930,250

CITY OPERATIONS

FT EMPLOYEES BY FUND

41.25

4.75

13.50

5.10

2.403.00

General Fund

Street Fund

Electric Fund

Water Fund

Sewer Fund

NAWA

TOTAL General Fund

Street Fund

Electric Fund

Water Fund

Sewer Fund

NAWA

2009 71.00 41.75 5.25 13.50 5.10 2.40 3.00

2010 71.00 41.25 4.75 13.50 5.10 2.40 4.00

2011 69.00 40.25 4.75 12.50 5.10 2.40 4.00

FT GENERAL FUND EMPLOYEES

• 40.25 Total FT GF Employees• 19.00 Sworn Police Officers• 3.00 Records Clerks – Police Department• 1.00 EMS Chief• 2.00 Utility Billing Personnel Directly

Reimbursed By Utility Funds• 15.25 Non-Safety Personnel Paid Out of

General Fund

FT GENERAL FUND EMPLOYEES BY DEPARTMENT

0.33

2.001.00

2.00

2.00

2.00

22.00

1.00

2.33

1.83

3.75Boards & Commissions

Administration

Bldg & Fac Services

Finance - Admin

Finance - Utility Billing

Finance - Income Tax

Police

Ems

Comm & ED

Engineering

Parks

FIRE DEPARTMENT

• Fire Chief – Part-time• Volunteers/Paid On-Call• Many firefighters are City employees that are

permitted to leave their jobs to answer fire calls, which allows the Fire Department to respond with adequate personnel.

• Respond to over 430 calls per year• ISO Rating = 4, top 11% of fire departments

FIRE COSTS

• $137,106 Fire – 2010 Expenditures• - $73,357 Monroe Twp Fire Contract• $63,749

* $6.91 annual cost per resident

Fire Department - Vehicles

Age Expected Life• 2004 Pumper (twp) 6 30• 2002 Pumper 7 30• 1997 Pumper 13 30• 1994 Grass Truck (twp) 16 * 15• 1994 Light Rescue 16* 15• 1992 Tanker (twp) 18 30• 1983 Pumper/Tanker (twp) 27 * 25• 1982 Pumper 28 * 25• 1975 Aerial (ladder) 35 * 30

EMERGENCY MEDICAL SERVICES

• 1 Full-Time Chief• 15 Part-Time Paramedics/EMT’s• 13 Volunteer Paramedics/EMT’s• Respond to 1,400 call per year

EMS COSTS

• $731,243 EMS – 2010Expenditures• $426,767 EMS Billing – City/Twp• $304,476

* $33.02 annual cost per resident

FIRE/EMS COMPARISONS - 2009

Municipality Population2009

Actual2009 Cost Per Person ISO Rating

Troy 21,999 $4,690,203 $213 4

Sidney 20,211 $4,236,522 $210 4

Piqua 20,738 $3,720,976 $158 5

Vandalia 14,603 $1,736,082 $119 5Tipp City 9,221 $940,831 $102 4

PUBLIC SAFETY COMPARISONS - 2009

Tipp City Piqua Vandalia Troy Sidney$0

$100

$200

$300

$400

$500

$600

Municipality Fire/EMS Police Total Cost Per Capita

Sidney $4,236,522 $5,660,436 $9,896,958 $490

Troy $9,459,012 $430

Vandalia $1,736,082 $4,172,994 $5,909,076 $405

Piqua $3,720,976 $4,249,014 $7,969,990 $384

Tipp City $730,086 $2,143,021 $2,873,107 $312

POLICE COMPARISONS

Municipality Sworn OfficersCalls For Service

Calls Per Officers

Officers Per 1,000

PopulationVandalia 31 13,335 430 2.12 Tipp City 19 16,805 884 2.06 Sidney 40 27,454 686 1.98 Troy 43 1.95 Piqua 33 37,176 1,127 1.59

Lane Miles Added to City

Street Lane % FullMiles Miles Inc Time

• 1970 – Prior 31.7 78.8 -- 3• 1971 – 1990 38.3 95.1 21% 4• 1991-2010 59.0 154.2 59% 4

Cost Cutting Measures Enacted by City

• 2008 Combined Clerk of Council/CM Secretary Positions - $20,000 annually

• 2010 Combined Street Supt/Parks Supt Positions - $32,000 (GF) $20,000 (Street Fund)

• 2010 PT Engineer Position Eliminated$27,000

• 2010/11 FT Utility Billing Clerk replaced with PT$24,600

Cost Cutting Measures Enacted by City

• 2010/11 Electric Lineman Position Eliminated - $46,000

QUESTIONS?