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located in Butler County, Ohio

2020 Budget Document

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City of Oxford Oxford, Ohio

Annual Budget

Fiscal Year Ending December 31, 2020

Prepared by: Finance Department

Joseph G. Newlin

Finance Director

Heidi R. Hill Assistant Finance Director

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TABLE OF CONTENTS Page Budget Message iv Distinguished Budget Presentation Award 2019 viii Financial Analysis Financial Analysis 1 Estimated Resource Assumptions 2 Appropriation Assumptions 3 Summary of Funds 4 Summary of Revenues, Expenditures and Fund Balances 6 Overview of Major Revenues 7 Analysis of Estimated Resources 10 Analysis of Appropriations 13 Personnel Summary Listing 18 Summary of Fund Balances 2019 Projected 23 2020 Budgeted 24 Summary Overview of Budget Organizational Structure 25 Organizational Chart 26 Fund Structure 27 Basis of Budgeting 28 Funds Listed by Category 29

Listing of Fund Definitions 30 List of Departmental Codes 32 City Departments 33 Departmental Matrix 36 City Departments/Divisions Missions Goals & Accomplishments 38 Operating Indicators by Function/Activities Last Ten Years 49 Capital Asset Statistics Function/Activities Last Ten Years 51 City Boards and Commissions 53

Summary of Financial Policies Budget Policy 57

Budget Calendars 61 Financial Policy 62

Major Funds Discussion General Fund 65 Water Funds 70 Wastewater Funds 71

Solid Waste Funds 72 Fire/EMS Fund 73

Legislation 75 General Fund Budget 87 Fire/EMS Fund Budget 123 Street & State Highway Funds Budget 127 Street Fund Budget 128 State Highway Fund Budget 132 Parking & Parking Improvement Funds Budget 133 Parking Fund Budget 134

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Parking Improvement Fund Budget 138 Capital Fund Budgets 139 Community Development Block Grant Fund (CDBG) 140 CDBG Revolving Loan Fund 142 Capital Equipment Fund 143 Capital Improvement Fund 144 Municipal Facilities Capital Improvement Fund 146 Oxford Area Trail Capital Improvement Fund 147 Aquatic Center Capital Improvement Fund 148 Southpointe Roadway TIF Capital Improvement Fund 149 High St. Pedestrian Safety (MU) Capital Improvement Fund 150 Capital Budget Details 151 Five Year Capital Budget 162 Water Fund Budgets 179 Water Operating Fund 180 Water Improvement Fund 193 Water Capacity Benefit Funds 195 Water Capital Equipment Fund 199 Wastewater Fund Budgets 201 Wastewater Operating Fund 202 Wastewater Improvement Fund 215 Wastewater Capacity Benefit Funds 217 Wastewater Capital Equipment Fund 221 Storm Water Budget 223 Solid Waste Fund Budgets 225 Solid Waste Operating Fund 226 Landfill Post-Closure Investment Fund 234 Other Miscellaneous Fund Budgets 235 Hotel and Convention Tax Fund 236 Life Squad Gift Fund 237 Affordable Housing Trust Fund 238 Employee Benefits Fund 239 Internal Service Fund 240 Law Enforcement Trust Fund 241 Enforcement and Education Fund 242 Board of Building Standards Fund 243 Special Assessment Fund 244 OVI Task Force Fund 245 Southpointe TIF District 1 Fund 246 Southpointe TIF District 2 Fund 247

Southpointe TIF District 3 Fund 248 Southpointe TIF District 4 Fund 249 Southpointe TIF District 5 Fund 250 Oxford Area Trail Property Tax Fund 251

Debt Budget 253 Aquatic Center Improvement Bonds Debt Service Fund 254 Southpointe TIF Improvement Bonds Debt Service Fund 255 2009 Parks Improvement Refunding Bonds Debt Service Fund 256 Debt Management Policy 257 Debt Summary 263 Supplemental Information Investment Policy 269 Property Tax Rates - Direct and All Overlapping Governments 276

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Assessed and Estimated Actual Values of Taxable Property 278 Ratio of Debt to Assessed Value and Debt per Capita 280 Principal Employers 282 Demographic and Economic Statistics 283 Glossary 285

Message Tab

101 East High Street • Oxford, Ohio 45056-1887 Phone: (513) 524-5200 • Fax: (513) 523-7298 • www.cityofoxford.org

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November 19, 2019 To the Mayor and City Council of the City of Oxford: I am pleased to submit the Proposed 2020 Budget for the City of Oxford pursuant to the provision of Section 7.02 of the City Charter. The Annual Budget serves as the foundation for the City's financial planning and control. The Budget provides a comprehensive program for providing high-quality services to the Oxford community based upon conservative revenue estimates. This budget effectively meets the service delivery needs of the citizens of Oxford.

THE BUDGET DOCUMENT

The Budget Document summarizes the City's budget focusing on four main functions. It is a Policy Document, a Financial Plan, an Operations Guide, and a Means of Communication.

Policy Document: Policy is one of the budget’s most vital functions. The budget represents the most important set of policy decisions a City Council will make regarding how and where public resources will be spent. Financial Plan: The budget process is a total and thorough effort in fiscal planning. The budget provides a multiyear focus. Operating budgets, capital budgets, and debt service schedules all include perspectives beyond the current years and discuss the impact of today's decisions on tomorrow's future. Operations Guide: The budget is a roadmap for department heads and division supervisors. It provides a service framework that includes not only financial information, but personnel levels, goals, and objectives. Communications Device: The final critical function is the budget’s use in communications. The printed budget and the public process that surrounds its adoption is an important opportunity for the City to communicate its financial operations and policy goals to all its constituents. It provides the same focal point for the City Council, City Administration, Department Heads, and other city staff.

The City of Oxford is aware of the importance of the Budget Document. Our goal is to provide a comprehensive, readable, and usable document. This budget chronicles the responsible management of Oxford taxpayer’s dollars over the current budget year and the past three fiscal years. The 2020 Budget is a proven plan for the allocation and investment of revenues for the upcoming fiscal year. It is our task as stewards of Oxford's financial resources to remain fiscally conservative while aggressively pursuing reasonable goals and objectives for improving the quality of life in Oxford.


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PROFILE OF THE CITY

Oxford is located southwest of Dayton and north of Cincinnati. It is primarily a rural area located in the Miami Valley region of southwestern Ohio. The City lies approximately 6 miles east of the Indiana state line in the northwest corner of Butler County and has a population of 21,371 (2010 Census) and covers an area of approximately 7.3 square miles. Oxford was organized as a municipality in 1830 as a direct result of the growing prominence of Miami University. The University was founded in 1809 as a state university and plays a significant role in the community. The City possesses a college town environment in a beautiful, world setting. Miami University, with an undergraduate and graduate enrollment of 19,690 students, is both a direct and indirect source of many jobs in the City and region. This provides continued financial stability for the University and the Oxford community. The University also contributes substantially to the social and cultural environment. Oxford is a home rule municipal corporation created under the laws of the State of Ohio and operates under its own charter. The charter, which provides for a Council-Manager form of government, was adopted in 1960. City Council is responsible for the enactment of ordinances and resolutions to establish policies and conduct City business. Oxford City Council consists of seven members elected at large for four-year overlapping terms. Elections are held in odd numbered years with either three or four members elected at each election. Councilors are limited to two consecutive terms. The Mayor and Vice Mayor are selected by City Council from among its members to serve a two-year term. Oxford City Council appoints the City Manager, Law Director, Finance Director, and City Clerk. The City Manager is responsible for appointing all personnel and for the implementation of City Council policies, as well as, day-to-day administration and service delivery. The City provides numerous services including: police protection; firefighting and emergency medical assistance; construction and maintenance of streets; parks and recreation programs; water supply and distribution; wastewater collection and treatment; refuse collection and recycling; and storm water management. ECONOMIC OUTLOOK The economic outlook for the City of Oxford for 2020 is good. The employment level of the City’s largest employer Miami University is steady with continued modest growth in payroll. New single family housing starts are slow and are expected to remain at less than 12 per year. Local income tax revenue continues to grow as a result of Miami University and student housing construction projects. The City’s Real Property tax base has grown over the last several years and real property taxes are conservatively estimated to increase slightly for 2020. These two sources account for 80% of General Fund revenues since the reduction in State Local Government Funding and the loss of the Ohio Estate Tax in 2013. Also, a municipal income tax uniformity bill (Sub HB5) was adopted in 2015 and went into effect on January 1, 2016. Sub HB5 is a complete rewrite of ORC 718, the Ohio Municipal Income Tax enabling legislation. The City has estimated the economic impact of Sub HB5 at a $100,000 revenue loss per year to the City. BUDGET SUMMARY General Fund Operating Expenditures, excluding transfers and advances, are proposed to increase from $10,458,719 to $10,885,715 in 2020 (an increase of $426,996 or 4.1%). The General Fund Budget includes two new full time positions (a Police Officer and Service Worker I.) The FY 2020 Budget includes a 3% pay adjustment for employees.


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The budget reflects maintaining current levels of programming and service delivery for the City. This budget contains direction developed from the Council work session. It includes the following funding:

1. Butler County Regional Transit Authority $10,000 2. Public Arts Commission $5,000 (Bike Rack Project) 3. 2nd Year Pilot Drop Off Food Composting Program ($11,000).

The City continues long-range planning through its capital improvement plan (see CIP). Some of the key projects included in the FY 2020 Budget are detailed below: KEY CAPITAL PROJECTS Improvements Street Resurfacing $450,000 US 27 N Culvert Repairs $175,000 Urban Paving Program (MU Partnership Grant) $530,000 Skate Park Maintenance/Repair $50,000 City Garage UST System $50,000 High Street Roadway Paver Maintenance $50,000 Equipment Police Cruisers and Related Equipment $141,000 800 MHZ Radios Replacement $90,900 Street Division F350 Truck Replacement $70,000 Police Command Vehicle Replacement $50,000 The City has made a substantial investment towards addressing the space needs of the Police Division and Administrative Offices. In 2015, the City purchased the former Lane Library which has been renovated to house the Administrative Offices. The Administrative Offices moved into the new Municipal Building in May of 2018. The former City Hall has undergone renovations to meet the needs of the Police Division. The Police Division Project was completed in August of 2019. The renovation of both projects plus the purchase of the Lane Library was financed with General Fund Reserves through transfers ($8.2 million total) to the Municipal Facilities Capital Improvement Fund. Both projects will meet the space needs of the City for many decades to come. A replacement City pool was also completed in 2019. The new outdoor Family Aquatic Center is located at the Oxford Community Park. This project required the issuance of General Obligation Debt. The existing Parks Improvement Bonds were fully retired in 2019. This allowed for the substitution of new debt service for the Family Aquatic Center to replace the existing debt. The General Obligation Bonds to finance this project were issued in 2019 at a principal cost of $4.8 million. Capital improvement planning provides a guide for investing in the City’s future. Long-term planning of capital projects is critical to the overall financing strategies recommended in this budget. It is equally important to plan for financing of future year’s projects as it is to finance this year’s projects. Careful planning of new project needs and existing service demands is critical to the long-term stability of Oxford. This document is the culmination of months of hard work by many individuals. I would like to express appreciation to the City Council, the Department Heads, and the Finance Department for their continuing efforts with the budget process. City staff continues to maintain high quality services that our citizens enjoy at a very reasonable cost. I hope readers of this document will find it beneficial in understanding the City’s financial organization, position, and condition.


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Analysis Tab

CITY OF OXFORD 2020 BUDGET

FINANCIAL ANALYSIS

The proposed budget for the City of Oxford consists of estimated receipts of $47,778,129 for all funds and appropriations of $49,340,070. The City's beginning estimated cash balance for January 1, 2020 is estimated to be $27,453,192 and the estimated ending balance for December 31, 2020 is $25,891,251. The estimated ending cash balance represents a 94.31% retention of the overall cash reserves of the City. The 2020 Proposed Budget reflects a decrease of 5.69% of the overall cash resources available to the City. The following two paragraphs explain in more detail how these funds are earmarked and what projects are planned.

The operating budget is a balanced budget when the estimated resources (revenues) exceed appropriations (expenditures). The funds that are presented utilizing cash reserves are the CDBG Revolving Loan Fund, Parking Meter Fund, Law Enforcement Trust Fund, Enforcement & Education Fund, Fire & EMS Fund, Parking Lot Improvement Fund, Special Assessment Fund, Water Equipment Fund, Water Improvement Fund, Wastewater Improvement Fund, Solid Waste Fund and Employee Benefits Fund.

The history of the City of Oxford's actual ending cash balance is traditionally one of constant growth. Below is a graphic representation of the historic estimated ending cash balances for the City of Oxford over the past five years. Behind that is the graphic representation of the three years of actual cash balance. The difference in the two representations is that the budget considers cash set-aside for specific capital projects that are planned for future budgets and reflects any unspent appropriations.

0

10

20

30

40

Millions

Historic Estimated Ending Cash Balances

Bud. Ending Cash 24,408,943 25,948,506 24,593,607 23,724,379 25,891,251

Actual Ending Cash 31,880,706 34,062,528 34,554,580

Est. Ending Cash 27,453,192 25,891,251

2016 2017 2018 2019 2020

Actual ending cash balances for the years 2016 through 2018 were $31,880,706, $34,062,528, and $34,554,580 respectively. The projected ending cash balance for 2019 and 2020 are $27,453,192 and $25,891,251 respectively. The actual ending cash balance as of September 30, 2019 was $36,531,668. The major differences in the actual amounts from the budget are conservative revenue estimates and continuously coming in under budget on budgeted expenditures.

The 2020 Budget preparation incorporated the assumptions outlined on the next two pages formulating the current year's budget. The estimated resources or revenues were prepared initially by reviewing the prior year’s revenue to calculate a reasonable estimate of what could be available to fund the 2020 Proposed Budget appropriations. The calculations are prepared by the Assistant Finance Director in the Finance Department and were reviewed by the Department Director’s, the Finance Director and the City Manager. The final recommendation was made for each line item of revenue and is discussed in detail in the latter pages of this overview.

The 2020 Proposed Budget is a plan for utilizing the available resources of the City to fund and accomplish the goals and objectives established through programs and services delivered to Oxford residents. Each Department Director submits a budget request to the Finance Department in accordance with the established budget calendar for the 2020 Proposed Budget. These budget submissions were discussed in individual departmental hearings. The final recommendations were determined, formulated and presented as the 2020 Proposed Budget. A discussion of the overall appropriations is in the latter pages of this overview.

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2020 ESTIMATED RESOURCE ASSUMPTIONS

There are several factors considered to make the revenue estimations reflected in the 2020 Budget. The assumptions employed were as follows:

1. Legislative Action Monitoring the state legislature is a key factor in considering the amount of assistance the State of Ohio will provide local governments.

2. Department Director Discussions Discussions with department heads during the budget process provide vital information to the expectation of revenue streams related directly to their areas of expertise.

3. Historical Review of Revenues

A review of previous year's revenue to assist in prediction of trends or cyclical flows of revenue streams are considered in making revenue projections.

4. Economic Trends

The local economic condition is considered when making projections.

5. External Sources Information from surrounding communities, County government, university officials, financial advisors, underwriters, and other reliable third-parties are considered in making revenue projections.

6. New Revenue Sources

Research and analyze new and existing costs and fee structures for feasibility.

Revenue Estimations

Department Head

Discussions

New Revenue Sources

Historical Review of Revenue

Economic Trends

External Sources

Legislative Actions

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2020 APPROPRIATION ASSUMPTIONS

The 2020 Budget has been constructed with the following appropriation assumptions:

1. The Budget reflects maintaining current levels of programs and service delivery by the City. 2. A 3% COLA increase for full time employees. 3. 3% increase in income tax receipts to better match current year receipts.

4. Refuse rates increased 5.0% (0.75 per month) for residential customers and approximately 1.5% - 1.9% for

commercial customers to match new contract with our provider.

5. Water and wastewater rates have no increase this year.

6. The City’s healthcare allocation remains the same as 2017 budget $1,275 per person. The employee’s contributions to healthcare were also increased in 2017 and remain the same in 2020. City will closely monitor cost during 2020 to insure the Funds solvency.

7. One additional full time Patrol Officer and one new service worker.

8. Swimming Pool budget has increases in both expenditures and revenues with the opening of the new Aquatics Center located in the Oxford Community Park based on 2019 operations.

9. Workers Compensation rates increased by 9.94% for Paramedic/Firefighters and decreased for all other personnel by 9.36%.

10. Maintained transfers from the General Fund to Capital Improvement Fund and Capital Equipment Fund.

11. Maintaining and supplementing cash reserves for the major funds when possible.

12. Continue planning for the City of Oxford's Capital Improvement Plan.

13. Maintain, where possible, community assistance programs that support and enhance City services.

14. Monitor and maintain the City's current financial stability while planning for growth.

The additional Police Officer is an addition necessary in order for the City of Oxford to have one officer assigned to each school building as a School Resource Officer. Butler County Sheriff’s Department had an officer assigned to Kramer Elementary School in years past but was unable to do so for the school year starting in the fall of 2019. In order to provide Kramer with a School Resource Officer, the Oxford Police Department stepped up to do so. This is a valuable service the Department provides the community and the Talawanda School District helps financially offset the City’s cost of providing the Officer during the school year. The additional Service Worker I position added this year in the Street Department was a necessary do to the maintenance of the Oxford Area Trail System currently under construction. Voters passed a ten year 3.25 mill property tax levy in 2018 for the construction of the trail system which brings in approximately $1,050,000 per year. The hope is that the levy will, in addition to various grants the City has been awarded and will apply for, pay for the construction of the trail system as well as set aside approximately $200,000 per year for maintenance of the trail. Half of the new Service Worker I wages and benefits are being paid out of the OATS Capital Improvement Fund. The City also issued Series 2019 Various Purpose Bonds totaling $7,215,000 in 2019. It was a combination of $2,600,000 for the South Pointe Road Construction Project. This project is a TIF on surrounding developed properties. The TIF revenues will pay off the principle and interest over a 10 year period. The retirement of the notes for the construction of the City’s Aquatic Center were also paid off with this issuance. The remaining $4,615,000 in bonds are being paid by the City’s General Fund. In 2019, the City made its last payment on 2009 Parks Improvement Refunding Bonds. These were issued to construct the Oxford Community Park as well as the Uptown Park. The structure of these new bonds was based on the City contributing approximately the same amount as it previously did on the 2009 bonds. These will be paid off in 23 years with the annual General Fund contribution of between $305,000 and $311,050 closely matching the 2009 bond payments.

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Estimated EstimatedBeginning Estimated EndingBalance Resources Appropriations Balance

General Fund 6,612,607$ 17,628,292$ 17,628,292$ 6,612,607$

6,612,607$ 17,628,292$ 17,628,292$ 6,612,607$

Fire & EMS Operating Fund 2,281,847$ 2,482,035$ 3,198,482$ 1,565,400$

2,281,847$ 2,482,035$ 3,198,482$ 1,565,400$

Street Fund 658,725$ 1,009,748$ 985,416$ 683,057$ State Highway Improvement Fund 26,883 36,209 20,200 42,892

685,608$ 1,045,957$ 1,005,616$ 725,949$

Parking Fund 634,036$ 727,282$ 1,047,918$ 313,400$ Parking Improvement Fund 107,638 321,489 429,127 -

741,674$ 1,048,771$ 1,477,045$ 313,400$

Community Development Block Grant Fund 150,001$ 208,778$ 208,778$ 150,001$ CDBG Revolving Loan Fund 445,129 30,884 160,000 316,013 Capital Equipment Fund 745,707 489,004 481,495 753,216 Capital Improvement Fund 821,545 2,439,548 2,297,050 964,043

180,000 - - 180,000 OAT Capital Improvement Fund (744,922) 3,600,000 2,600,495 254,583 High St. Pedestrian Safety (MU) Capital Impr. Fund - 4,260,000 4,260,000 -

1,597,460$ 11,028,214$ 10,007,818$ 2,617,856$

Water Operating Fund 3,405,450$ 2,742,254$ 2,742,254$ 3,405,450$ Water Improvement Fund 2,019,395 716,124 1,120,000 1,615,519 Water Capacity Benefit Fund - NE Quadrant 511,567 6,188 - 517,755 Water Capacity Benefit Fund - NW Quadrant 164,939 1,993 - 166,932 Water Capacity Benefit Fund - SE Quadrant 313,305 3,785 - 317,090 Water Capacity Benefit Fund - SW Quadrant 179,955 2,195 - 182,150 Water Equipment Fund 275,507 131,850 167,750 239,607

6,870,118$ 3,604,389$ 4,030,004$ 6,444,503$

Wastewater Operating Fund 1,899,510$ 2,996,085$ 2,996,085$ 1,899,510$ Wastewater Improvement Fund 1,657,414 237,754 727,000 1,168,168 Wastewater Capacity Benefit Fund - NE Quadrant 418,782 5,121 - 423,903 Wastewater Capacity Benefit Fund - NW Quadrant 161,524 1,949 - 163,473 Wastewater Capacity Benefit Fund - SE Quadrant 434,371 5,246 - 439,617 Wastewater Capacity Benefit Fund - SW Quadrant 129,069 1,578 - 130,647 Wastewater Equipment Fund 166,271 195,350 195,350 166,271

4,866,941$ 3,443,083$ 3,918,435$ 4,391,589$

Stormwater Operating Fund 75,181$ 31,086$ 30,000$ 76,267$

75,181$ 31,086$ 30,000$ 76,267$

TOTAL WASTEWATER FUNDS

TOTAL STORMWATER FUND

SUMMARY OF FUNDS

2020 Budget

TOTAL GENERAL FUND

TOTAL STREET FUNDS

TOTAL CAPITAL FUNDS

TOTAL WATER FUNDS

TOTAL PARKING FUNDS

TOTAL FIRE/EMS FUND

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Estimated EstimatedBeginning Estimated EndingBalance Resources Appropriations Balance

Refuse Operating Fund 1,912,857$ 1,965,718$ 2,389,227$ 1,489,348$ Landfill Post-Closure Investment Fund 1,178,384 22,000 1,200 1,199,184

3,091,241$ 1,987,718$ 2,390,427$ 2,688,532$

Hotel and Convention Tax Fund -$ 265,000$ 265,000$ -$ Life Squad Gift Fund 16,096 269 - 16,365 Affordable Housing Trust Fund 5,814 70 - 5,884 Employee Benefits Fund 430,154 2,191,310 2,370,792 250,672 Internal Service Fund 54,379 257,947 255,309 57,017 Law Enforcement Trust Fund 19,177 12,238 22,000 9,415 Enforcement and Education Fund 137,876 2,179 16,000 124,055 Board of Building Standards Fund - 6,900 6,900 - Special Assessment Fund 6,912 298,779 300,000 5,691 OVI Task Force Fund (221,467) 450,000 450,000 (221,467) South Pointe TIF District 1 119,288 289,754 267,440 141,602 South Pointe TIF District 2 3,035 7,362 6,795 3,602 South Pointe TIF District 3 4,550 11,047 10,197 5,400 South Pointe TIF District 4 4,539 11,021 10,173 5,387 South Pointe TIF District 5 4,517 10,965 10,120 5,362 OAT Property Tax Fund 42,760 1,050,518 1,050,000 43,278

627,630$ 4,865,359$ 5,040,726$ 452,263$

Aquatic Center Debt Service Fund -$ 308,500$ 308,500$ -$ Southpointe TIF Improvement Debt Service Fund 2,885 304,725 304,725 2,885

2,885$ 613,225$ 613,225$ 2,885$

27,453,192$ 47,778,129$ 49,340,070$ 25,891,251$

12,549,711$ 38,711,853$ 38,971,204$ 12,290,360$

14,903,481 9,066,276 10,368,866 13,600,891

27,453,192$ 47,778,129$ 49,340,070$ 25,891,251$

TOTAL MISCELLANEOUS FUNDS

2020 Budget

TOTAL REFUSE FUNDS

TOTAL DEBT SERVICE FUNDS

TOTAL FOR ALL FUNDS 2020

BREAKDOWN BY ACTIVITY

Governmental Activities

Business-Type Activities

TOTAL FOR ALL FUND ACTIVITIES 2020

COMPARATIVE BUDGET ANALYSIS

The 2020 Proposed Budget reflects an 8.72% decrease over the 2019 Original Budget. The breakdown by activity denotes an increase within the business-type activities and a decrease in governmental activities as a result of issuing debt in 2019 to retire notes being offset by an average increase in operating expenditures. The reasons for the disparity are outlined in the remainder of this section. The composite mix of operating versus capital budget is different for the 2020 budget in comparison to the 2019 budget as reflected in the following table.

Original Proposed2019 % 2020 % Difference

29,134,273 75.94% 25,990,445 74.22% ($3,143,828)

9,230,716 24.06% 9,028,600 25.78% (202,116)

$38,364,989 $35,019,045 ($3,345,944)

Operating Budget

Capital Budget

Total Operating Appropriations The change in the composition of the 2019 Original Budget to the 2020 Proposed Budget is a decrease in the operating budget of 10.79% and a decrease in the capital budget of 2.19%. The table above is an analysis of the appropriation budgets without the inclusion of transfers. The details can be seen all throughout this Financial Analysis of the 2020 Proposed Budget. In this addresses the entire budget of the City of Oxford compared to past budgets

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and actual expenses over the past several years. Each element of the budget will be discussed. It begins with a discussion of fund balance as presented in the following pages with the Summary of Revenues, Expenditures, and Fund Balances. This overview continues with an analysis of revenue or estimated resources, then with an analysis of expenditures or appropriations and concludes with a historic presentation of personnel employed to operate and provide programs and services to the citizens of Oxford.

SUMMARY OF REVENUES, EXPENDITURES, AND FUND BALANCES ALL FUNDS COMBINED

Actual Actual Actual Budgeted Budgeted2016 2017 2018 2019 2020

Revenues:Property Taxes 1,085,208$ 1,099,059$ 1,171,892$ 2,326,700$ 2,240,000$ Income & Hotel Taxes 10,118,555 10,568,603 10,898,067 10,641,750 10,945,103 TIF Receipts - - - 59,867 328,129 Locally Shared Taxes 666,656 665,131 687,232 665,600 876,119 Intergovernmental Receipts 1,205,146 1,492,758 1,108,308 1,549,093 5,742,250 Charges for Services 8,488,334 8,382,349 8,593,454 8,785,760 9,083,092 Permits and Fees 1,311,918 1,131,761 1,059,526 743,750 771,550 Fines, Costs & Forfeitures 316,059 329,360 320,280 321,000 323,000 Interest Income 306,956 364,301 407,444 419,000 437,000 Miscellaneous 4,444,923 3,711,750 3,112,795 2,706,849 2,710,861 Bonds/Loans/Notes - - 4,854,048 7,260,000 -

Total Revenue 27,943,755$ 27,745,072$ 32,213,046$ 35,479,369$ 33,457,104$

Expenditures:Personnel Services 11,069,037$ 12,106,647$ 12,419,801$ 13,703,754$ 14,033,710$ Operating Expenditures 5,622,004 5,925,931 6,023,034 6,767,191 8,261,864 Capital Outlay 2,538,445 3,946,394 9,123,647 9,230,716 9,028,600 Debt Service Expenditures 847,024 833,481 818,490 5,582,682 613,225 Other Non-Operating Charges 4,631,850 2,750,807 3,291,110 3,080,646 3,081,646

Total Expenditures 24,708,360$ 25,563,260$ 31,676,082$ 38,364,989$ 35,019,045$

Transfers/Advances:Transfers-In 4,445,322$ 6,557,528$ 5,258,189$ 7,049,306$ 5,130,925$ Transfers-Out 4,445,322 6,557,528 5,258,189 7,049,306 5,130,925 Advances-In 3,392,252 3,321,100 1,708,760 5,842,862 9,190,100 Advances-Out 3,392,252 3,321,100 1,708,760 5,842,862 9,190,100

Total Transfers/Advances -$ -$ -$ -$ -$

Excess Revenue Over Expenditures 3,235,395 2,181,812 536,964 (2,885,620) (1,561,941)

Outstanding Encumbrances 2,444,362 4,674,924 7,790,994 - -

Cash Carryover Balance 28,645,321 31,880,716 34,062,528 26,609,999 27,453,192

Total Of All Funds 29,436,354$ 29,387,604$ 26,808,498$ 23,724,379$ 25,891,251$

FUND BALANCES The Ending Cash Balance for 2020 of $25,891,251 denotes a $1,561,941 decrease. Operationally this total decrease consist of the CDBG Revolving Loan Fund, Parking Meter Fund, Law Enforcement Trust Fund, Enforcement & Education Fund, Fire & EMS Fund, Parking Lot Improvement Fund, Special Assessment Fund, Water Equipment Fund, Water Improvement Fund, Wastewater Improvement Fund, Solid Waste Fund and Employee Benefits Fund. Property Taxes decreased to better match 2019 receipts, General Fund and Fire & EMS Fund revenue is affected by increases in Income Tax Revenue. TIF receipts increased to better match 2019 receipts, 2019 figure was an estimate. Locally Shared Taxes increased due to an increase is gasoline taxes and local government revenues from the State of Ohio which had been reduced during the Great Recession. Intergovernmental receipts are higher due to a joint Safety Improvement with Miami University that the City applied for and will be paid for by Miami University and a Federal Grant. The increase in charges for services is attributed to increase in projected revenue for the new Aquatic Center and recreational programs as well as an increase in Solid Waste fees. Bonds and Notes decrease is tied to the issuances of bonds for the Aquatic Center and the Southpointe Roadway TIF project issued in 2019. The increase in personnel

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expenditures is in 2020 is the budgeted 3% COLA increase for all full time employees as well two additional full time employees. The increase in operating expenditures can be attributed to the $1,000,000 payment to Miami University for the reimbursement of grant proceeds. The City will closely monitor all aspects of our financial condition and react accordingly through 2020 as it has in the past, to insure the long term financial health of the City.

OVERVIEW OF MAJOR REVENUES INTRODUCTION Revenue estimation is a key component in constructing the annual budget. The overall approach is to make conservative projections, with an objective of attaining collections between 100% and 102% of budget. The approach utilized by the administration in preparing estimates of available resources is to consider total fund revenues as a "basket" of individual revenues, each with its own history of predictability, stability, or volatility. The actual collection of individual revenue sources is expected to vary from the estimate. The methods used are a combination of trend analyses, statistical techniques, forecasting from outside experts, and common sense. Where appropriate, a computer model has been developed and information is tracked to provide updated projections. Although the City of Oxford is a very stable community, with over five billion dollars in real estate value, macroeconomic trends such as inflation, unemployment, and in particular retail sales, do affect the City's financial condition. Other independent variables such as weather and student enrollment at Miami University also affect collections. Special attention is focused on the major revenue sources which comprise the City's budget. REVENUES The City has five major funds that represent approximately 94.78% of the total operating revenue of the City and 92.73% of the City’s operating expenditures. These funds are the General Fund, Fire & EMS Fund, Water Operating Fund, Wastewater Operating Fund and Refuse Fund. The General Fund is the chief operating fund and the largest fund in the City. The Fire & EMS Fund is a special revenue fund and the Water Operating, Wastewater Operating and Solid Waste Operating Fund are all enterprise funds. The revenue used to support the City programs and projects comes from a variety of sources. The pie chart on page 12 shows the distribution of these revenues by categories. The two largest revenue generators for the City are Taxes and Charges for Services. The three major taxes that makeup the 24.83% of the total estimated resources of the City are municipal income tax, local government tax, and property tax. These three taxes are defined below along with the key charges for services of the City: Municipal Income Tax is assessed to all individuals who earn income. It is generated by a 2.00% tax on wages and earnings, not only of Oxford residents but also of those working within the City, regardless of place of residence. The City has contracted with a third-party to assess and collect the tax on its behalf. 1.75 % is deposited in the General Fund and is its primary source of income. Beginning in 2011, .25% will be deposited in the Fire/EMS Fund and is its primary source of income Local Government Taxes are State of Ohio revenue sharing programs in which cities share in the collection of the State Income, Sales, Corporate Franchise, and Public Utilities Excise Taxes. Taxes are distributed based on the State of Ohio’s distribution formula. This is the third largest revenue source to the General Fund. Property Taxes include amounts levied against all real estate and public utility property. It also includes tangible personal property used in business and located in the City. Assessed values are established by the County Auditor at 35% of appraised market value. Real property taxes are payable annually or semi-annually. Taxes collected from tangible personal property (other than public utility) in one calendar year are levied in the prior calendar year on assessed values. The tax rates are determined in the preceding year. Amounts paid by multi-county taxpayers are due September 20th of the year assessed. Single county taxpayers may pay annually or semi-annually. With the first payment due April 30th and the remainder is payable by September 20th. Under Ohio law, personal property taxes do not attach as a lien on the personal property. Changes in Ohio law passed in 2005 are to gradually eliminate the largest portion of this tax. Public utility and tangible personal property taxes collected in one calendar year are levied in the preceding calendar year on assessed values determined as of December 31st of the second year proceeding the tax collection year, the lien date. Public utility tangible personal property is currently assessed at 100% of its true value and real property is assessed at 35% of its true (market) value. Public utility property taxes are payable on the same dates as real property taxes described previously.

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The County Treasurer collects property taxes on behalf of all taxing districts in the County, including the City of Oxford. The County Auditor periodically remits to the City its portion of the taxes collected. Property taxes are the key revenue source for the General Fund.

Charges for Services are derived primarily from the three main enterprise activities of the City water, sewer, and refuse utilities. The fees are determined from consumption of water, flow of waste water, and collection of waste. Charges for Services fees are combined in a monthly bill sent to residents and businesses. Meters are read every month to determine consumptions and refuse is managed by contract with a third-party.

60%

80%

100%

2015 2016 2017 2018

Historic Breakdown Of Taxes - General Fund

Other Taxes

Property Taxes

Local Gov't Taxes

Municipal Income Tax

0%

20%

40%

60%

80%

100%

2015 2016 2017 2018

Historic Breakdown Of Revenues - Enterprise Funds

Refuse

Sewer

Water

8

ACTUAL ACTUAL ACTUAL BUDGETED BUDGETEDFUND NAME 2016 2017 2018 2019 2020

110 General Fund 13,574,710$ 14,127,476$ 13,615,032$ 15,618,045$ 17,628,292$ SPECIAL REVENUE FUNDS

122 Street Fund 902,110$ 950,592$ 1,009,365$ 963,340$ 1,009,748$ 123 State Highw ay Improvement Fund 21,656 22,714 23,564 22,650 36,209 126 Community Development Block Grant 141,052 112,862 96,000 221,000 208,778 128 CDBG Loan Fund 49,405 49,159 47,378 49,543 30,884 130 Parking Meter Fund 675,001 634,183 657,739 672,500 727,282 210 Life Squad Gift Fund 891 5,554 763 160 269 212 Affordable Housing Trust Fund 54 60 61 61 70 410 Law Enforcement Fund 5,029 17,731 11,930 12,029 12,238 412 Enforcement and Education Fund 4,387 7,907 1,891 2,174 2,179 416 FEMA Grant Fund - - - - - 417 Special Assessment Fund 68,489 58,443 63,872 188,556 298,779 418 Fire & EMS Fund 2,028,842 2,257,257 2,592,532 2,209,515 2,482,035 419 OVI Task Force Fund 642,209 660,141 421,608 450,000 450,000 420 South Pointe TIF District 1 - - - 11,973 289,754 421 South Pointe TIF District 2 - - - 11,973 7,362 422 South Pointe TIF District 3 - - - 11,973 11,047 423 South Pointe TIF District 4 - - - 11,973 11,021 424 South Pointe TIF District 5 - - - 11,975 10,965 425 OAT Property Tax Fund - - - 1,050,000 1,050,518

Subtotal Special Revenue Funds 4,539,125$ 4,776,603$ 4,926,703$ 5,901,395$ 6,639,138$ DEBT SERVICE FUNDS

150 Aquatic Center Debt Service Fund -$ -$ 44,912$ 5,125,099$ 308,500$ 151 Southpointe TIF Improvement Debt Fund - - - 2,304,867 304,725 152 Parks Improvement Bond Fund 310,850 307,075 311,763 311,250 -

Subtotal Debt Service Funds 310,850$ 307,075$ 356,675$ 7,741,216$ 613,225$ CAPITAL PROJECT FUNDS

140 Capital Equipment Fund 267,069$ 306,195$ 294,398$ 626,308$ 489,004$ 141 Capital Improvement Fund 1,095,551 1,539,528 774,379 1,280,303 2,439,548 142 Parking Improvement Fund 32,000 32,000 134,500 40,000 321,489 143 Municipal Facilities Improvement Fund 1,500,000 3,400,000 1,700,000 - - 144 Oxford Area Trails Improvement Fund 804,441 1,184,931 396,549 3,175,781 3,600,000 145 Aquatic Center Capital Improvement Fund - - 4,854,048 - - 146 South Pointe Roadw ay TIF Cap Imp Fund - - 200,000 2,400,000 - 147 High St. Pedestrian Safety (MU) - - - - 4,260,000

Capital Improvement FundSubtotal Capital Project Funds 3,699,061$ 6,462,654$ 8,353,874$ 7,522,392$ 11,110,041$

ENTERPRISE FUNDS320 Water Capital Equipment Fund 125,478$ 127,163$ 301,101$ 131,850$ 131,850$ 321 Water Operating Fund 2,679,090 2,692,599 2,794,276 2,728,233 2,742,254 322 Water Improvement Fund 865,082 718,043 430,000 844,651 716,124 381 Water Capital Benefit Fund NE 102,214 172,476 67,102 4,771 6,188 382 Water Capital Benefit Fund NW 4,557 9,631 44,937 1,796 1,993 383 Water Capital Benefit Fund SE 191,683 3,712 3,498 3,492 3,785 384 Water Capital Benefit Fund SW 3,215 3,422 51,079 1,562 2,195 330 Sew er Capital Equipment Fund 170,000 170,000 170,000 233,102 195,350 331 Sew er Operating Fund 2,867,422 2,756,177 2,932,040 2,988,160 2,996,085 332 Sew er Improvement Fund 200,454 200,422 371,825 251,949 237,754 391 Sew er Capital Benefit Fund NE 57,446 90,834 49,033 3,931 5,121 392 Sew er Capital Benefit Fund NW 4,492 9,559 44,703 1,562 1,949 393 Sew er Capital Benefit Fund SE 192,787 4,926 4,576 4,568 5,246 394 Sew er Capital Benefit Fund SW 2,706 2,861 50,345 829 1,578 341 Refuse Fund 1,669,376 1,614,807 1,597,530 1,600,599 1,965,718 351 Stormw ater Utility Fund 40,655 41,281 41,128 41,107 31,086 353 Landfill Post-Closure Fund 18,066 17,002 17,547 19,000 22,000

Subtotal Enterprise Funds 9,194,723$ 8,634,915$ 8,970,720$ 8,861,162$ 9,066,276$ INTERNAL SERVICE FUNDS

230 Employee Benefits Fund 4,078,051$ 2,893,630$ 2,503,343$ 2,195,258$ 2,191,310$ 370 Internal Service Fund 139,286 151,116 177,346 261,369 257,947

Subtotal Internal Service Funds 4,217,337$ 3,044,746$ 2,680,689$ 2,456,627$ 2,449,257$

BUDGET SUMMARY REVENUES - ALL

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FIDUCIARY FUNDS120 Hotel Tax Fund 241,854$ 261,641$ 271,951$ 265,000$ 265,000$ 414 Board of Building Standards Fund 3,669 8,590 4,351 5,700 6,900

Subtotal Fiduciary Funds 245,523$ 270,231$ 276,302$ 270,700$ 271,900$ GRAND TOTAL 35,781,329$ 37,623,700$ 39,179,995$ 48,371,537$ 47,778,129$

BUDGET SUMMARY REVENUES - ALL

ANALYSIS OF ESTIMATED RESOURCES

Adopted Proposed PercentageBudget Budget Percent Increase Change From

2019 2020 of Total (Decrease) 2019-2020Property Taxes 2,326,700$ 2,240,000$ 4.69% (86,700)$ -3.73%Income & Hotel Taxes 10,641,750 10,945,103 22.91% 303,353 2.85%TIF Recepits 59,867 328,129 0.69% 268,262 448.10%Locally Shared Taxes 665,600 876,119 1.83% 210,519 31.63%Intergovernmental Receipts 1,549,093 5,742,250 12.02% 4,193,157 270.68%Charges for Services 8,785,760 9,083,092 19.01% 297,332 3.38%Permits and Fees 743,750 771,550 1.61% 27,800 3.74%Fines, Costs & Forteitures 321,000 323,000 0.68% 2,000 0.62%Interest Income 419,000 437,000 0.91% 18,000 4.30%Miscellaneous 2,706,849 2,710,861 5.67% 4,012 0.15%Bonds/Loans 7,260,000 - 0.00% (7,260,000) -100.00%Transfer-In 7,049,306 5,130,925 10.74% (1,918,381) -27.21%Advances-In 5,842,862 9,190,100 19.23% 3,347,238 57.29%

Total Revenues 48,371,537$ 47,778,129$ 100.00% (593,408)$ -1.23%

Property Taxes Proposed Budget 2,240,000$ This category of revenue is used to support General Fund programs and services ($1,276,700) and special property tax voted for in 2018 for Oxford Area Trail Capital Improvements for a period of ten years ($1,050,000). Income & Hotel Taxes Proposed Budget 10,945,103$ The anticipated increase to income tax is estimated to be 3.0% compared to 2019 budget due to the matching of actual collections for the past few years. The anticipated hotel tax is estimated to be flat compared to 2019. The revenue generated by this category impacts the General Fund, Fire & EMS Fund and the Hotel Tax Agency Fund. TIF Recepits Proposed Budget 328,129$ The Southpointe TIF Roadway improvements area is composed of five districts. The City set up this TIF agreement in 2006 with the development of student housing project on US 27 South. At the time, a connector road was to be constructed and in the agreement the City agreed to TIF the area if the connector was not constructed. The City passed the necessary TIF Ordinances in 2017 at 75% of the improvements value for 10 years. Bonds will be issued in 2019 to build the road on the property. The debt service will be paid with the TIF proceeds. Locally Shared Taxes Proposed Budget 876,119$ Locally shared taxes are increasing for the 2020 budget year based on information the State of Ohio will increase 9.1% in the first year and 1.8% the second year distribution of Local Government Funds in their current biannual budget. The Gasoline tax was raised by 10.5 cents per gallon and Diesel by 19.5 cents per gallon effective July 1, 2019 as reflected in the current budget. Shared taxes include taxes for local government fund, cigarette taxes, liquor permit taxes, beer permit taxes, gasoline and vehicle license fees. Intergovernmental Receipts Proposed Budget 5,742,250$ Intergovernmental receipts are usually from grants, donations or contributions made to the City to support City programs and services. Revenue in this category also comes as a result of sharing costs with surrounding entities like Miami University, the Talawanda School district, and Oxford and Milford Townships for EMS/Fire services. The increase in this category of revenue is due primarily to reimbursements from Oxford Township and various grants awarded to the City increased in 2020. Also $2,600,000 is attributed to the High Street Safety Improvements with a Federal Grant of $1,000,000 and Miami University $1,600,000 match to complete the project.

10

Charges for Services Proposed Budget 9,083,092$ Charges for Services are generated from user-fees charged for use of public utilities, buildings, fields and programming and operated by Oxford Recreation Department. The fees for water, wastewater and refuse are the primary sources of revenue for this category. The increase in this category are fees associated with fields and programming and increases in Solid Waste Rates to match increases in contracted rates with the City’s provider. Permits and Fees Proposed Budget 771,550$ Permits and fees arise from cable franchise agreements, vendor license fees, and permits for -- building, electrical, heating, rental, sign, and curb & gutter. The estimated resources in this category are slightly up due to budgeted increases in permit fees. This category of revenue is used to support General Fund services primarily in the Community Development Department. Fines, Costs & Forfeitures Proposed Budget 323,000$ Fines costs & forfeitures remain steady in 2020 budget year based on current collections. Fines are generated through the parking violations, civil offense citations, administrative citations, and through Area I, II and III Court. Majority of this revenue supports General Fund programs and services. Interest Income, Misc., Bonds/Loans/Notes, Transfers/Advances Proposed Budget 17,468,886$ The revenue from the last four categories of revenue is not a result of any program or service provided by the City. These categories are for interest income, reimbursements of expense, or subsidies being made to other funds to keep them from having a deficit balance. Interest income has increased based on the current reinvestment opportunities. Transfers decreased due to less money being transferred for capital projects compared to 2019. Advances increased due to advances made to the Capital Improvement Fund and High Street Pedestrian Safety Capital Improvement Fund.

ESTIMATED RESOURCES ANALYSIS

TOTAL FOR 2020 PROPOSED BUDGET IS $47,778,129

A comparison of the composition of the budget percentages for 2019 and 2020 reflects that the 2020 Proposed Budget anticipates overall revenue to decrease compared to the 2019 Adopted Budget revenues by 1.23%. The percentage variances by fund and category are detailed in the tables below. ESTIMATED RESOURCES BY FUND

Adopted ProposedBudget Percent Budget Percent

2019 of Total 2020 of TotalGeneral Fund 15,618,045$ 32.29% 17,628,292$ 36.90%Fire/EMS 2,209,515 4.57% 2,482,035 5.19%Street Funds 985,990 2.04% 1,045,957 2.19%Parking Funds 712,500 1.47% 1,048,771 2.20%Capital Funds 7,752,935 16.03% 11,028,214 23.08%Water Funds 3,716,355 7.68% 3,604,389 7.54%Sewer Funds 3,484,101 7.20% 3,443,083 7.21%Stormwater Funds 41,107 0.08% 31,086 0.07%Solid Waste Funds 1,619,599 3.35% 1,987,718 4.16%Miscellaneous Funds 4,490,174 9.28% 4,865,359 10.18%Debt Service Funds 7,741,216 16.00% 613,225 1.28%

Total Revenues 48,371,537$ 100.00% 47,778,129$ 100.00% The City of Oxford has five major operating funds that represent approximately 61.0% of the total estimated resources of the City. These funds are the General Fund, Fire & EMS Fund, Water Funds, Wastewater Funds and Solid Waste Funds. The General Fund and Fire & EMS Fund operate governmental activities. The other three funds are utilized to operate the three main enterprises in the City - Water Service, Wastewater Service and Solid Waste Collection Service.

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ESTIMATED RESOURCES BY SOURCE Adopted ProposedBudget Percent Budget Percent

2019 of Total 2020 of TotalProperty Taxes 2,326,700$ 4.81% 2,240,000$ 4.69%Income & Hotel Taxes 10,641,750 22.00% 10,945,103 22.91%TIF Receipts 59,867 0.12% 328,129 0.69%Locally Shared Taxes 665,600 1.38% 876,119 1.83%Intergovernmental Receipts 1,549,093 3.20% 5,742,250 12.02%Charges for Services 8,785,760 18.16% 9,083,092 19.01%Permits and Fees 743,750 1.54% 771,550 1.61%Fines, Costs & Forfeitures 321,000 0.66% 323,000 0.68%Interest Income 419,000 0.87% 437,000 0.91%Miscellaneous 2,706,849 5.60% 2,710,861 5.67%Bonds/Loans 7,260,000 15.01% - 0.00%Total Operations 35,479,369$ 73.35% 33,457,104$ 70.03%Transfers-In 7,049,306 14.57% 5,130,925 10.74%Advances-In 5,842,862 12.08% 9,190,100 19.23%

Total Revenues 48,371,537$ 100.00% 47,778,129$ 100.00%

WHERE IT COMES FROM

Property Taxes4.69% Income & Hotel

Taxes22.91%

TIF Receipts0.69%

Locally Shared Taxes1.83%

Intergovernmental Receipts12.02%Charges for

Services19.01%

Permits & Fees1.61%

Fines, Costs & Forfeitures

0.68%

Interest Income0.91%

Miscellaneous5.67%

Transfer-In10.74%

Advance-In19.23%

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WHERE IT GOES TO

APPROPRIATION ANALYSIS TOTAL FOR 2020 PROPOSED BUDGET IS $49,340,070

The table below compares the 2019 Adopted Budget to the 2020 Proposed Budget on a fund-by-fund basis. The 2020 Proposed Budget reflects a decrease in the appropriation level from the 2019 Adopted Budget. The increase in personnel expenditures in 2020 is the budgeted 3% COLA increase for all full time employees as well two additional full time employees and additional part time workers for the Aquatic Center and interns for both Community Development and HR/Communications Departments. The increase in capital spending can be attributes to High Street Pedestrian Safety Capital Improvement. The changes in the General Fund, Fire & EMS Fund, Water Funds, Wastewater Funds and Solid Waste Funds are detailed in the major funds section of this document. APPROPRIATIONS BY FUND

Personnel Services28.44%

Operating Expenditures

16.74%

Capital Outlay18.30%

Debt Service1.24%

Other Nonoperating Expenditures

6.25%

Transfers-Out10.40%

Advances-Out18.63%

General Fund 15,618,045$ 30.47% 17,628,292$ 35.73%Fire & EMS 2,698,234 5.26% 3,198,482 6.48%Street Funds 983,540 1.92% 1,005,616 2.04%Parking Funds 794,999 1.55% 1,477,045 2.99%Capital Funds 8,824,239 17.22% 10,007,818 20.28%Water Funds 4,183,583 8.16% 4,030,004 8.17%Wastewater Funds 3,874,010 7.56% 3,918,435 7.94%Stormwater Funds 40,000 0.08% 30,000 0.06%Solid Waste Funds 1,717,799 3.35% 2,390,427 4.84%Miscellaneous Funds 4,740,026 9.25% 5,040,726 10.22%Debt Service Funds 7,782,682 15.18% 613,225 1.24%

Total Appropriations 51,257,157$ 100.00% 49,340,070$ 100.00%

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The five major funds of the City represent approximately 63.16% of the total appropriations for the entire City. The Capital outlay constitutes 20.28% of the total 2020 Proposed Budget appropriations. Debt Service embody 1.24% of the total City appropriations for the 2020 budget year. The General Fund encompasses more than 30% of the overall appropriations in the 2019 Adopted Budget and more than 35% of the 2020 Proposed Budget. More than 45% of the appropriations of the City are for personnel services and operating expenses. 6.25% of the budget will be spent for non-operating expenditures. Transfers-Out reflects 10.40% of the 2020 Proposed Budget with Advances-Out equaling 18.63%.

APPROPRIATIONS BY CATEGORY

Adopted ProposedBudget Percent Budget Percent

2019 of Total 2020 of TotalPersonnel Services 13,703,754$ 26.74% 14,033,710$ 28.44%Operating Expenditures 6,767,191 13.20% 8,261,864 16.74%Capital Outlay 9,230,716 18.01% 9,028,600 18.30%Debt Service Expenditures 5,582,682 10.89% 613,225 1.24%Other Nonoperating Expenditures 3,080,646 6.01% 3,081,646 6.25%Total Operations 38,364,989$ 74.85% 35,019,045$ 70.97%Transfers-Out 7,049,306 13.75% 5,130,925 10.40%Advances-Out 5,842,862 11.40% 9,190,100 18.63%

Total Appropriations 51,257,157$ 100.00% 49,340,070$ 100.00%

ANALYSIS OF APPROPRIATIONS

Adopted Proposed PercentageBudget Budget Percent Increase Change From

2019 2020 of Total (Decrease) 2019-2020Personnel Services 13,703,754$ 14,033,710$ 28.44% 329,956$ 2.41%Operating Expenditures 6,767,191 8,261,864 16.74% 1,494,673 22.09%Capital Outlay 9,230,716 9,028,600 18.30% (202,116) -2.19%Debt Service 5,582,682 613,225 1.24% (4,969,457) -89.02%Other Nonoperating Expenditures 3,080,646 3,081,646 6.25% 1,000 0.03%Transfer-Out 7,049,306 5,130,925 10.40% (1,918,381) -27.21%Advances-Out 5,842,862 9,190,100 18.63% 3,347,238 57.29%

Total Expenditures 51,257,157$ 49,340,070$ 100.00% (1,917,087)$ -3.74%

Personnel Services Proposed Budget 14,033,710$ Personnel services includes the costs for salaries, overtime, pension payments, workers' compensation costs, FICA, Medicare, health insurance and other personnel benefit incentive costs. It includes the cost for volunteer recognition and community functions in the Fire Department. The cost for uniforms and employee vehicle allowances are also included. The costs of all full-time, part-time, seasonal and volunteer payments are incorporated in this appropriation. The increase in personnel expenditures in 2020 is the budgeted 3% COLA increase for all full time employees as well additional full time employees (2), additional part time personnel for the new Aquatic Center and interns for both Community Development and HR/Communications Departments, 9.94% increase in Workers Compensation payments for Firefighter/EMT’s and a 9.36 decrease in Workers Compensation payments for other employees.

Operating Expenditures Proposed Budget 8,261,864$ Operating expenditures consist primarily of contractual obligations, but includes other costs such as materials, operating supplies, office supplies, energy costs, repair, and maintenance costs. The overall increase Citywide is at 22.09% above the prior year's budget. The increase is mostly due to a new contract with the Rumpke for collection services, opening of new Aquatic Center, Inspections, Fire & EMS expenditures and Income Tax Collection and Refund expenditures. The main contributors for Inspections for increases in building permits issued and a new property maintenance program. Also a $1,000,000 payment to Miami for reimbursement for a Federal Grant for the High Street Pedestrian Safety Capital Improvement project.

Capital Outlay Proposed Budget 9,028,600$ The detail of capital spending can be reviewed in detail in capital budget section as well as Water, Wastewater, Solid Waste and Parking fund sections of this document.

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Debt Service Proposed Budget 613,225$ The outstanding debt payments decreased due to paying off $4,800,000 in note proceeds from 2018 in 2019 with the issuance of bonds in 2019, $4,615,000 for the Aquatic Center as well as $2,600,000 for the South Pointe Road Project. Other Nonoperating Expenditures Proposed Budget 3,081,646$ Other non-operating charges are for appropriations that are for special revenue funds, internal service funds, or agency funds. These include appropriations for the Hotel Tax Agency Fund, the Life Squad Gift Fund, the Law Enforcement Trust Fund, the Special Assessment Fund, the Enforcement & Education Fund, the Board of Building Standards Fund, and the Employee Benefits Fund. Transfers-Out Proposed Budget 5,130,925$ Budgeted transfers have a decrease of 27.21% compared to 2019. This is attributed to the issuance of bonds in the Southpointe TIF Improvements Bond Fund and the transfer of the proceeds to the Southpointe TIF Improvements for construction of the roadway in 2019. Advances-Out Proposed Budget 9,190,100$ At this time the City anticipate the need to advance any monies for certain capital projects to cover expenses until reimbursement from outside funding sources are received. There are six advances and repayment of the advances the Urban Paving Program Campus-Patterson-Chestnut, the College/Chestnut Traffic Signal, 72" Culvert Repair US27 North, 42" Culvert Repair US27 North, the Oxford Area Trail Improvements, and OVI Task Force funding.

15


110 General Fund 13,471,919$ 16,076,143$ 13,917,828$ 15,618,045$ 17,628,292$ SPECIAL REVENUE FUNDS

122 Street Fund 801,400$ 870,865$ 898,676$ 963,340$ 985,416$ 123 State Highway Improvement Fund 16,771 21,931 23,490 20,200 20,200 126 Community Development Block Grant 141,052 112,862 96,000 221,000 208,778 128 CDBG Loan Fund - - - 160,000 160,000 130 Parking Meter Fund 576,414 647,697 723,705 754,999 1,047,918 210 Life Squad Gift Fund 14,122 4,225 - - - 212 Affordable Housing Trust Fund - - - - - 410 Law Enforcement Fund 5,497 46,330 60,975 67,158 22,000 412 Enforcement and Education Fund 36,028 72,076 12,800 12,800 16,000 416 FEMA Grant Fund - - - - - 417 Special Assessment Fund 46,498 130,000 99,983 200,000 300,000 418 Fire & EMS Fund 1,671,339 1,994,969 2,605,335 2,698,234 3,198,482 419 OVI Task Force Fund 666,384 665,594 406,316 450,000 450,000 420 South Pointe TIF District 1 - - - 11,973 267,440 421 South Pointe TIF District 2 - - - 11,973 6,795 422 South Pointe TIF District 3 - - - 11,973 10,197 423 South Pointe TIF District 4 - - - 11,973 10,173 424 South Pointe TIF District 5 - - - 11,975 10,120 425 OAT Property Tax Fund - - - 1,050,000 1,050,000

Subtotal Special Revenue Funds 3,975,505$ 4,566,549$ 4,927,280$ 6,657,598$ 7,763,519$

DEBT SERVICE FUNDS150 Aquatic Center Debt Service Fund -$ -$ -$ 5,166,565$ 308,500$ 151 Southpointe TIF Improvement Debt Fund - - - 2,304,867 304,725 152 Parks Improvement Bond Fund 310,850 307,075 311,763 311,250 -

Subtotal Debt Service Funds 310,850$ 307,075$ 311,763$ 7,782,682$ 613,225$

CAPITAL PROJECT FUNDS140 Capital Equipment Fund 249,576$ 256,055$ 360,365$ 626,308$ 481,495$ 141 Capital Improvement Fund 951,704 1,234,902 1,612,733 1,391,150 2,297,050 142 Parking Improvement Fund 25,508 2,520 137,736 40,000 429,127 143 Municipal Facilities Capital Imp Fund 113,279 1,442,248 3,545,862 - - 144 Oxford Area Trail Capital Imp Fund 707,580 1,267,608 251,601 4,225,781 2,600,495 145 Aquatic Center Capital Imp Fund - - 1,443,315 - - 146 South Pointe Roadway TIF Cap Imp Fund - - 376,380 2,200,000 - 147 High St. Pedestrian Safety (MU) - - - - 4,260,000

Improvement FundSubtotal Capital Project Funds 2,047,647$ 4,203,333$ 7,727,992$ 8,483,239$ 10,068,167$

BUDGET SUMMARY EXPENDITURES - ALL FUNDS

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ENTERPRISE FUNDS320 Water Capital Equipment Fund 98,351$ 24,714$ 267,304$ 131,850$ 167,750$ 321 Water Operating Fund 2,459,704 2,493,282 2,491,065 2,728,233 2,742,254 322 Water Improvement Fund 846,332 275,780 386,755 1,250,000 1,120,000 381 Water Capital Benefit Fund NE - - 27,500 18,375 - 382 Water Capital Benefit Fund NW - - 27,500 18,375 - 383 Water Capital Benefit Fund SE - 100,000 27,500 18,375 - 384 Water Capital Benefit Fund SW - - 27,500 18,375 - 330 Sewer Capital Equipment Fund 74,023 58,284 365,496 315,850 195,350 331 Sewer Operating Fund 2,983,039 3,017,971 3,056,378 2,988,160 2,996,085 332 Sewer Improvement Fund 24,782 61,184 111,602 570,000 727,000 391 Sewer Capital Benefit Fund NE - - 42,500 - - 392 Sewer Capital Benefit Fund NW - - 42,500 - - 393 Sewer Capital Benefit Fund SE - 100,000 42,500 - - 394 Sewer Capital Benefit Fund SW - - 42,500 - - 341 Refuse Fund 1,510,749 1,542,656 1,598,324 1,716,599 2,389,227 351 Stormwater Utility Fund 26,587 12,211 36,890 40,000 30,000 353 Landfill Post-Closure Fund 997 1,004 1,011 1,200 1,200

Subtotal Enterprise Funds 8,024,564$ 7,687,086$ 8,594,825$ 9,815,392$ 10,368,866$

INTERNAL SERVICE FUNDS230 Employee Benefits Fund 4,330,868$ 2,180,037$ 2,710,020$ 2,370,792$ 2,370,792$ 370 Internal Service Fund 139,058 151,434 177,021 258,709 255,309

Subtotal Internal Service Funds 4,469,926$ 2,331,471$ 2,887,041$ 2,629,501$ 2,626,101$

FIDUCIARY FUNDS120 Hotel Tax Fund 241,854$ 261,641$ 271,951$ 265,000$ 265,000$ 414 Board of Building Standards Fund 3,669 8,590 4,351 5,700 6,900

Subtotal Fiduciary Funds 245,523$ 270,231$ 276,302$ 270,700$ 271,900$ GRAND TOTAL 32,545,934$ 35,441,888$ 38,643,031$ 51,257,157$ 49,340,070$

BUDGET SUMMARY EXPENDITURES - ALL FUNDS

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PERSONNEL SUMMARY LISTING

Full-Time Employees by Department

ACTUAL ACTUAL BUDGETED BUDGETED

2017 2018 2019 2020

LegislativeCity CouncilMayor 1 1 1 1Vice-Mayor 1 1 1 1Councilors 5 5 5 5Total Legislative 7 7 7 7

ExecutiveOffice of the City ManagerCity Manager 1 1 1 1City Manager HR/Communication Director 1 1 1 1Assistant to the City Manager 1 1 1 1Administrative Assistant II/Clerk of Council 1 1 1 1Total Office of the City Manager 4 4 4 4

Finance DepartmentFinance Director 1 1 1 1Assistant Finance Director 1 1 1 1Payroll Specialist 1 1 1 1Utilities Collection Specialist 2 2 2 2Finance Specialist 1 1 1 1Accounting Specialist 1 1 1 1Total Finance Department 7 7 7 7

Law DepartmentLaw Director 1 1 1Total Law Department 1 1 1 0

Parks & Recreation DepartmentParks & Recreation Director 1 1 1 1Aquatic/Recreation Programs Supervisor 1 1 1 1Sports Activities Supervisor 1 1 1 1Sports Coordinator 1 1 1 1Aquatic/Recreation Programs Coordinator 1 1Office Manager 1 1 1 1Receptionist 1 1 1 1Custodian 0 0 0 1Total Parks & Recreation Department 6 6 7 8

Community Development & EconomicDevelopment DepartmentsCommunity Development Director 1 1 1 1Economic Development Director 1 1 1 1Planner 1 1 1 1Assistant to the Director (Technical) 1 1 1 1Administrative Assistant II 2 2 2 2Total Community Development Department 6 6 6 6

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PERSONNEL SUMMARY LISTING Full-Time Employees by Department

ACTUAL ACTUAL BUDGETED BUDGETED2017 2018 2019 2020

Safety Department - Fire DivisionFire Chief/Inspector 1 1 1 1Fire Capitans 3 3 3 3Firefighter/Paramedics 6 6 6Administrative Assistant II 1 1 1 1Total Fire Division 5 11 11 11

Safety Department - Police DivisionPolice Chief 1 1 1 1Police Lieutenant 2 2 2 2Police Sergeant 6 6 6 6Police Officer 16 17 18 19Public Safety Assistant 3 3 3 3Police Records Specialist 1 1 1 1Dispatcher/Clerk 6 6 6 6Office Manager 1 1 1 1Total Police Division 36 37 38 39

Service DepartmentService Director 1 1 1 1Environmental Specialist 1 1 1 1Administrative Assistant III 1 1 1 1Custodian 1 1 1 1Total Service Department 4 4 4 4

Engineering DivisionCity Engineer 1 1 1 1Engineer 1 1 1Engineer-In-Training 1Engineering Aide 1 1 1 1Total Engineering Division 3 3 3 3

Streets and Maintenance DivisionStreets and Maintenance Manager 1 1 1 1Equipment Mechanic 1 1 1 1Parks Maintenance Supervisor 1 1 1 1Street Operations Specialist 1 1 1 1Services Worker III 5 5 5 5Services Worker II 4 4 4 4Services Worker I 1 1 2Total Streets and Maintenance Division 13 14 14 15

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PERSONNEL SUMMARY LISTING

Full-Time Employees by Department

ACTUAL ACTUAL BUDGETED BUDGETED2017 2018 2019 2020

Water DivisionDistribution Water Distribution Manager 1 1 1 1 Service Worker III 2 2 2 2 Service Worker II 1 1 1 2 Service Worker I 1 1 1Plant Water Plant Manager 1 1 1 1 Water Plant Operator III 1 1 1 1 Water Plant Operator II 1 1 1 1 Utility Maintenance Technician 1 1 1 1 Utility Meter Reader 1 1 1 1Total Water Division 10 10 10 10

Wastewater DivisionCollection Wastewater Collection Manager 1 1 1 1 Service Worker III 1 2 2 3 Service Worker II 3 2 2 1 Service Worker IPlant Wastewater Plant Manager 1 1 1 1 WWTP Operator III 3 3 3 3 WWTP Operator II WWTP Operator I WWTP Laboratory Technician 1 1 1 1 Plant Mechanic II 1 1 1 1 Plant Mechanic I 1 1 1 1 Service Worker I 1 1 1 1Total Wastewater Division 13 13 13 13

Total Executive 108 116 118 120

Total Personnel Summary 115 123 125 127

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Summary of Part-Time Employees by Department

General Government Funds

Safety Department - Police Division Streets and Maintenance DivisionPolice Officer 6 Labors 4Public Safety Assistant 4Public Safety Communications Officer 4 ServiceProperty Custodian 1 Assistant Service Director 1

15Community DevelopmentIntern 2

Parks & Recreation Department City ManagerPark/Recreation Technician 5 Community Outreach Specialist 1Program Coordinator 3Senior Program Coordinator 1 Human Resources - Communications

9 Intern 2Safety Department - Fire DivisionPart-Time Firefighter and or EMT 30Firefighter and or EMT 30Captains 3Lieutenants 1

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Total General Government Funds 98

Business-Type FundsWater Division Wastewater DivisionWater Plant Operators 2 Labor

2Total Business-Type Funds

Summary Seasonal Employees by Department

General Governmental FundsParks & Recreation Department Streets and Maintenance DivisionPark/Recreation Technician 50 Labors 7Program Coordinator 3

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Total General Governmental Funds 60

Business-Type FundsWater Division Wastewater DivisionPlant PlantLabor 1 Labor 1

CollectionsLabor 1

2Total Business-Type Funds 3

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TOTAL CITY

STREET PARKING WATER WASTEWATER OTHER& STATE & PARKING CAPITAL WATER & WASTEWATER & STORM MISCELLANEOUS DEBT TOTAL

GENERAL FIRE/EMS HIGHWAY IMPROVEMENT PROJECTS IMPROVEMENT IMPROVEMENT WATER REFUSE FUNDS SERVICE CITY

RECEIPTS 13,118,373 2,337,724 441,428 638,850 1,325,724 2,758,326 2,995,609 1,800 1,628,628 5,648,960 7,765,371 38,660,793

EXPENDITURES 10,249,398 2,192,686 956,918 535,152 - 1,807,115 2,182,788 - 1,716,583 4,245,858 5,802,657 29,689,155

NET OPERATIONS 2,868,975 145,038 (515,490) 103,698 1,325,724 951,211 812,821 1,800 (87,955) 1,403,102 1,962,714 8,971,638

CAPITAL IMPROVEMENTS - 408,351 - 40,000 13,589,490 995,371 702,694 35,000 - 166,312 - 15,937,218

TRANSFERS IN 138,149 18,150 606,428 40,000 4,900,311 700,001 485,051 40,000 - 40,000 595,259 7,563,349TRANSFERS OUT 2,218,455 - - 208,463 - 739,344 524,394 - 29,343 1,243,350 2,600,000 7,563,349 ADVANCES IN 2,921,431 - - - 2,591,431 - - - - 330,000 - 5,842,862ADVANCES OUT 2,921,431 - - - 2,591,431 - - - - 330,000 - 5,842,862

NET INCOME (DEFICIT) 788,669 (245,163) 90,938 (104,765) (7,363,455) (83,503) 70,784 6,800 (117,298) 33,440 (42,027) (6,965,580)

BEG FUND BALANCE 5,823,938 2,527,010 594,670 846,439 8,960,915 6,953,621 4,796,157 68,381 3,208,539 594,190 44,912 34,418,772

ENCUMBERED - -

ENDING FUND BALANCE 6,612,607 2,281,847 685,608 741,674 1,597,460 6,870,118 4,866,941 75,181 3,091,241 627,630 2,885 27,453,192

Total Operating Expenditures 29,689,155 Total Capital Expenditures 15,937,218

Total Budgeted Expenditures 45,626,373

BUDGETARY BASIS

CITY OF OXFORD2019 PROJECTED

SUMMARY OF FUND BALANCES

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TOTAL CITY

STREET PARKING WATER WASTEWATER OTHER TOTAL& STATE & PARKING CAPITAL WATER & WASTEWATER & STORM MISCELLANEOUS DEBT CITY

GENERAL FIRE/EMS HIGHWAY IMPROVEMENT PROJECTS IMPROVEMENT IMPROVEMENT WATER REFUSE FUNDS SERVICE

RECEIPTS 12,869,322 2,463,885 564,846 727,282 4,404,712 3,032,915 3,009,979 1,086 1,987,718 4,395,359 - 33,457,104

EXPENDITURES 10,885,715 2,316,382 1,005,616 554,379 1,030,495 2,123,928 2,516,129 - 1,803,575 3,141,001 613,225 25,990,445

NET OPERATIONS 1,983,607 147,503 (440,770) 172,903 3,374,217 908,987 493,850 1,086 184,143 1,254,358 (613,225) 7,466,659

CAPITAL IMPROVEMENTS - 882,100 - 429,127 4,762,273 1,287,750 922,350 30,000 550,000 165,000 - 9,028,600

TRANSFERS IN 163,920 18,150 481,111 321,489 2,408,452 571,474 433,104 30,000 - 90,000 613,225 5,130,925TRANSFERS OUT 2,147,527 - - 493,539 - 618,326 479,956 - 36,852 1,354,725 - 5,130,925ADVANCES IN 4,595,050 - - - 4,215,050 - - - - 380,000 - 9,190,100ADVANCES OUT 4,595,050 - - - 4,215,050 - - - - 380,000 - 9,190,100

NET INCOME (DEFICIT) - (716,447) 40,341 (428,274) 1,020,396 (425,615) (475,352) 1,086 (402,709) (175,367) - (1,561,941)

BEG FUND BALANCE 6,612,607 2,281,847 685,608 741,674 1,597,460 6,870,118 4,866,941 75,181 3,091,241 627,630 2,885 27,453,192

ENDING FUND BALANCE 6,612,607 1,565,400 725,949 313,400 2,617,856 6,444,503 4,391,589 76,267 2,688,532 452,263 2,885 25,891,251

Total Operating Expenditures 25,990,445 Total Capital Expenditures 9,028,600

Total Budgeted Expenditures 35,019,045

CITY OF OXFORD2020 BUDGETED

SUMMARY OF FUND BALANCES BUDGETARY BASIS

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Overview Tab

ORGANIZATIONAL STRUCTURE

The following presentations are the "List of Elected Public Officials", the "List of City Administrators"' and the "List of Department Directors" outlining their role in the budget process, and the official organization chart for the City of Oxford.

LIST OF ELECTED PUBLIC OFFICIALS

CITY COUNCIL

Kate Rousmaniere, Mayor

Steve Dana, Vice Mayor Glenn Ellerbe, Councilor David Prytherch, Councilor

Chantel Raghu, Councilor Mike Smith, Councilor Edna Southard, Councilor

LIST OF CITY ADMINISTRATORS AND DEPARTMENT DIRECTORS

CITY ADMINISTRATORS

City Manager Douglas R. Elliott Jr.

Finance Director Joseph G. Newlin

Law Director Stephen M. McHugh

DEPARTMENT DIRECTORS

Community Development Director Sam Perry

Clerk of Council Mary Ann Eaton

Assistant City Manager Jessica Greene

Economic Development Director Alan Kyger

Fire Chief John Detherage

Parks & Recreation Director Casey Wooddell

Police Chief John Jones

Service Director Michael B. Dreisbach

ROLE OF DEPARTMENT DIRECTORS

The close involvement of department directors in the budget process is essential. The department directors are the best source of information regarding service needs in their department. The department directors are also the best qualified to identify opportunities for budget cutbacks. From the perspective of the department directors, the budget process is a useful way to advise the City Manager and City Council about their accomplishments, special problems, and propose alternatives for improving the quality of services for the citizens of the City.

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Citizens

City Council

Boards Commissions

City Clerk Law Director City Manager Finance Director

Service Safety Parks & Recreation Community Development Finance Human Resources - Communications

Engineering

Environmental

Streets & Maintenance

Parks Maintenance

Planning

Inspections

Code Enforcement

Police

Fire

Community Services

Fire Fighting

Support Services

Emergency Medical Services

Accounting

Payroll

Taxation

Utility Billing

Water Production

Water Distribution

Wastewater Treatment

Refuse Management

Utility Inspection

Programs

Pool

Recreation Facilities

Utilities

City Services

Economic Development

Boards • Appeals (Building & Housing) • Zoning Appeals • Community Improvement Corp.• Income Tax Review • McCullough-Hyde Hospital Board

of Trustees • Oxford Parking & Transportation

Advisory Board • Personnel Appeals• Recreation

Commissions • Charter Advisory• Civil Rights• Environmental • Historic & Architectural Preservation• Housing Advisory • Planning • Police Community Relations & Review• Public Arts• Records• Student-Community Relations

City of Oxford Organizational Chart

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FUND STRUCTUREFor accounting purposes, the City is divided into smaller separate entities known as funds. These funds are divided into seven types within three broad categories.

Governmental Funds Governmental funds are used to account for the governmental-type activities of the City. In accordance with Generally Accepted Accounting Principles (GAAP), these funds are accounted for and budgeted on a modified accrual basis. This means that revenues are recorded when they are both measurable and available, and expenditures are recorded when they are expected to draw on current spendable resources. These funds are required by Ohio Revised Code to be budgeted on a cash basis. The City has five Governmental Fund types:

General Fund accounts for most of the day-to-day operating expenditures of the City. This fund accounts for all revenues and expenditures to carry out basic governmental activities of the City such as general government, public safety, public works, culture and recreation, legislative, and community environment. Revenues are received from municipal income tax, general property taxes, licenses and permits, charges for services, fines and forfeits, interest earnings, etc. The General fund accounts for all financial resources except those required to be accounted for in another fund. There can be only one General Fund.

Special Revenue Funds account for proceeds of revenues that are “earmarked” for particular purposes. By law these revenues are designated to finance a particular function or activity of the government. The City has seven Special Revenue Funds.

Debt Service Funds are used to account for the accumulation of resources for, and the payment of, general long-term debt principal, interest, and related costs of general obligations and special assessments. The City has one Debt Service Funds.

Capital Projects Funds account for financial resources used to acquire or construct major capital facilities other than those financed by enterprise funds. The City has five Capital Project Funds.

Permanent Funds are the newest governmental fund type. They were first introduced as part of the governmental financial reporting model established by GASB 34. They are to be used to report resources that are legally restricted to the extent that only earnings, and not principal, may be used for purposes that support the government’s programs or benefit the government or its citizenry.

In compliance with GASB 34, funds that have historically been reported as expendable trust will be reclassified as conversion to special revenue funds and nonexpendable trusts will be reported as permanent funds. The expendable portion of the permanent funds will be reported as part of the permanent funds. But for budgetary presentation purposes, the funds maintain the historic fund type of expendable and non-expendable trust funds. The City has one Expendable Trust Fund.

Proprietary Funds Proprietary Funds are used to account for the City’s business-type activities. In accordance with the GAAP, these funds are accounted for on an accrual basis that records the revenues and expenses at the time they are earned or incurred rather than when the cash is actually received or spent. However, for budgetary purposes, the City shows items such as debt principal payments, capital outlay, and capital improvements as expenses. Depreciation is not shown as a budget expense but is recorded as an audit adjustment. The City has two Proprietary Fund types:

Enterprise Funds account for business-type activities that are provided to residents and businesses and financed and operated in a manner similar to private business. They are established to account for the financing, operation, and maintenance of the City activities. The intent of an enterprise fund is to record the costs of providing the services to the public. An enterprise fund is financed through user charges or where the City would have a periodic determination of revenues earned, expenses incurred, and net income available for capital maintenance, public policy, management control or accountability for activity. The City has eighteen Enterprise Funds.

Internal Service Funds are used to account for expenses provided centrally for all departments on a cost-reimbursement basis. There are two Internal Service Funds.

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Fiduciary Funds Fiduciary Funds are used to account for financial resources that the City holds or manages as an agent or fiduciary. There is only one type of fiduciary fund – Agency Funds. Agency funds are custodial in nature (assets equal liabilities) and do not involve measurement of results of operations. The City has three Agency Funds.

BASIS OF BUDGETING

Basis of Budget Presentation The City's accounts are organized by funds or account groups, each of which is considered a separate accounting entity. The operations of each fund are accounted for in separate self-balancing accounts which comprise its assets and other debits, liabilities, fund equities and other credits, revenues, and expenditures or expenses. Government resources are allocated to and for individual funds based upon the purpose for which they are to be spent and the means by which spending activities are controlled. The various funds and account groups are reported by classifications within the budget and other financial statements.

Basis of Accounting Basis of accounting refers to the point revenues and expenditures are recognized in the accounts and relates to the timing of the measurements irrespective of the measurement method applied. All governmental funds are accounted for using the cash basis of accounting. Under the cash basis of accounting, revenues are recognized in the period in which they expected and available to pay liabilities of the current period. Encumbrances are recorded as reservation of fund balance, which is utilized under a cash basis. Expenditures are generally recognized under the cash basis of accounting when the related fund liability is incurred. Long-term debt is recognized when due. The enterprise funds are accounted for using the cash basis of accounting. All other revenues are recognized when earned, and expenses are recognized when incurred.

Measurement Focus All governmental funds are accounted for on a spending or "financial flow" measurement focus -- only current assets and current liabilities are generally included on their balance sheets. Their reported fund balance (net current assets) is considered a measure of "available spendable resources". Governmental fund operating statements present increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in net current assets. Accordingly, they are said to present a summary of sources and uses of "available spendable resources" during a period.

The utility enterprise funds are accounted for on the flow of economic resources measurement focus -- all assets and all liabilities (whether current or noncurrent) associated with the activity are included in the balance sheet. The enterprise fund operating statement presents increases (revenues) and decreases (expenses) in the net total assets.

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FUNDS LISTED BY CATEGORY

The following is a list of all active funds by category within the fund structure:

GOVERNMENTAL FUND TYPES PROPRIETARY FUND TYPES

General Fund Enterprise (Utilities) Funds

110 General Fund 320 Water Capital Equipment Fund 321 Water Operating Fund

Special Revenue Funds 322 Water Improvement Fund 381 Water Capacity Benefit Fund NE Quadrant

122 Street Fund 382 Water Capacity Benefit Fund NW Quadrant 123 State Highway Improvement Fund 383 Water Capacity Benefit Fund SE Quadrant 126 Community Development Block Grant Fund 384 Water Capacity Benefit Fund SW Quadrant 128 Community Development Block Loan Fund 330 Wastewater Capital Equipment Fund 130 Parking Meter Fund 331 Wastewater Operating Fund 210 Life Squad Gift Fund 332 Wastewater Improvement Fund 212 Affordable Housing Trust Fund 391 WWater Capacity Benefit Fund NE Quadrant 412 Enforcement and Education Fund 392 WWater Capacity Benefit Fund NW Quadrant 416 FEMA Grant Fund 393 WWater Capacity Benefit Fund SE Quadrant 417 Special Assessment Fund 394 WWater Capacity Benefit Fund SW Quadrant 418 Fire & EMS Fund 341 Solid Waste Fund 419 OVI Task Force Fund 351 Storm Water Fund 420 Southpointe TIF District 1 353 Landfill Post-Closure Fund 421 Southpointe TIF District 2 422 Southpointe TIF District 3 Internal Service Funds 423 Southpointe TIF District 4 424 Southpointe TIF District 5 230 Employee Benefits Fund 425 Oxford Area Trail Property Tax 370 Internal Service Fund

Debt Service Fund Non-Expendable Trust Fund

151 Aquatic Center Debt Service Fund None 152 1999 Parks Imp. Bond Debt Service Fund 153 Southpointe TIF Debt Service Fund FIDUCIARY FUND TYPES

Capital Project Funds Agency Funds

140 Capital Equipment Fund 120 Hotel Tax Fund 141 Capital Improvement Fund 414 Board of Building Standards Fund 142 Parking Lot Improvement Fund 143 Municipal Facilities Improvement Fund 144 Oxford Area Trails Improvement Fund 145 Aquatic Center Improvement Fund 146 Southpointe Roadway TIF Improvement Fund 147 High St. Pedestrian Safety (MU) Capital Improvement Fund

Expendable Trust Fund

410 Law Enforcement Trust Fund

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LISTINGS OF FUND DEFINITIONS GENERAL FUND Used to account for government resources not accounted for

in any other fund. The General Fund balance is available to the City for any purpose provided it is expended or transferred according to the Charter and/or the general laws of Ohio.

FIRE & EMS FUND To account for operation of Fire and EMS services within the

City, funded by revenues from income taxes, EMS billings, intergovernmental receipts, and fines.

STREET FUND Required by the Ohio Revised Code to account for 92.5% of

the state gasoline tax and motor vehicle registration fees designated for maintenance of state highways within the City.

STATE HIGHWAY FUND Required by the Ohio Revised Code to account for 7.5% of the

state gasoline tax and motor vehicle registration fees designated for maintenance of state highways within the City.

PARKING FUND To account for operation of parking control activities within the

City, funded by revenues from meter collections, garage fees, and fines.

COMMUNITY DEVELOPMENT To account for monies received from the federal government BLOCK GRANT FUND under the Community Development Block Grant Fund. COMMUNITY BLOCK GRANT LOAN FUNDS To account for monies received from the federal government

under the Community Development Block Grant Program which is utilized for economic development loans.

LAW ENFORCEMENT TRUST FUND To account for monies received for the State for the purposes of drug enforcement.

ENFORCEMENT & EDUCATION FUND To account for funds received pursuant to Ohio Revised Code

Section 4511.99(A) to be used by the Oxford Police to pay for the costs of educating the public about laws governing the operation of a motor vehicle while under the influence of alcohol.

LIFE SQUAD GIFT FUND To account for contributions from private sources for the

purpose of improving life squad services in the City and surrounding area.

AFFORDABLE HOUSING TRUST FUND To account for private donations for the purpose of education

and promotion of the awareness of affordable housing. FEMA GRANT FUND To account for disbursement of federal funds received

pursuant to the Auditor of State Bulletin 98-013 that addresses how to handle federal emergency management funds.

OVI TASK FORCE FUND To account for disbursement of federal funds received

pursuant to the OVI Task Force Grant for OVI Task Force activities.

SOUTHPOINTE TIF DISTRICT 1 To account for the accumulation of TIF District 1 receipts for

the payments of Southpointe TIF road improvements debt of the City issued in 2019.

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SOUTHPOINTE TIF DISTRICT 2 To account for the accumulation of TIF District 2 receipts for the payments of Southpointe TIF road improvements debt of the City issued in 2019.




1999 PARKS IMPROVEMENT BOND DEBT To account for the accumulation of resources for the payments SERVICE FUND of parks improvement debt of the City issued in 1999.

AQUATIC CENTER DEBT SERVICE FUND To account for the accumulation of resources for the payments of aquatic center improvement debt of the City issued in 2019.

SOUTHPOINTE TIF DEBT SERVICE FUND To account for the accumulation of resources for the payments of Southpointe TIF road improvements debt of the City issued in 2019.

SPECIAL ASSESSMENT FUND To accumulate special assessment revenues collected by the County Treasurer and remitted to the City by the County Auditor for payment of assessment liens.

CAPITAL IMPROVEMENT FUND To account for financial resources for the acquisition or construction of various capital projects.

CAPITAL EQUIPMENT FUND To account for financial resources used for the acquisition of equipment.

MUNICIPAL FACILITIES To account for financial resources used for the acquisition, IMPROVEMENT FUND construction or improvement to municipal facilities.

OXFORD AREA TRAILS To account for financial resources used for the acquisition, IMPROVEMENT FUND construction or improvement to the Oxford Area Trails project.

AQUATIC CENTER To account for financial resources used for the acquisition, IMPROVEMENT FUND construction or improvement for new Aquatic Center.

SOUTHPOINTE ROADWAY TIF To account for financial resources used for the acquisition, IMPROVEMENT FUND construction or improvement of Southpointe Roadway TIF

project.

HIGH ST. PEDESTRIAN SAFETY (MU) To account for financial resources used for the acquisition, CAPITAL IMPROVEMENT FUND construction or improvement for High St. Pedestrian Safety

Improvements.

PARKING IMPROVEMENT FUND To account for financial resources used for the acquisition, construction, or improvement to municipal parking lots.

WATER OPERATING FUND To account for the operation of water service to the City and surrounding areas.

WATER IMPROVEMENT FUND To account for financial resources for the acquisition or construction of various water service related capital projects.

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WATER CAPITAL IMPROVEMENT FUND To account for financial resources used for the acquisition of equipment.

WATER CAPACITY BENEFIT FUNDS To accumulate the permit fees by quadrant to be used for capital improvements to the water treatment and distribution system.

WASTEWATER OPERATING FUND To account for the operation of sanitary sewer service to the City and surrounding areas.

WASTEWATER IMPROVEMENT FUND To account for financial resources for the acquisition or construction of various sanitary sewer related capital projects.

WASTEWATER CAPITAL EQUIPMENT FUND To account for financial resources used for the acquisition of equipment.

WASTEWATER CAPICITY BENEFIT FUNDS To accumulate the permit fees by quadrant to be used for capital improvements to the wastewater treatment and collection system.

STORM WATER FUND To account for the operation of the City's storm water utility.

SOLID WASTE FUND To account for the provision of solid waste collection and disposal services to the City as well as costs associated with the municipal landfill post-closure monitoring.

LANDFILL POST-CLOSURE INVESTMENT To account for the release in 2000 by the Ohio EPA of the FUND 1995 post-closure trust fund, which was required (by Ohio law)

when the City formally capped the landfill.

EMPLOYEE BENEFITS FUND To accumulate monies for the payment of employee health insurance, life insurance, and medical claims under a self-insured plan. The City charges departments for insurance coverage on an estimated cost per employee. It pays actual claims, administrative costs, and insurance premiums from this fund.

INTERNAL SERVICE FUND To account for financing of services provided by one department to another department for postage and gasoline.

HOTEL TAX FUND Used as a clearing fund for guest tax revenues collected by the City from hotels within the City for the benefit of the Oxford Visitors Bureau.

BOARD OF BUILDING STANDARDS FUND To account for monies received on building permits which will be disbursed to the State of Ohio.

OAT PROPERTY TAX FUND To account for the collection of Oxford Area Trail Property Taxes and transfer the funds to the Oxford Area Trail Capital Improvement Fund.

LISTINGS OF DEPARTMENTAL CODES

No. Name No. Name

110 Law Enforcement 720 Street Maintenance 120 Traffic Control 730 State Highway 130 Animal Control 750 Special Assessments 152 Fire & EMS 810 Pumping & Filtration

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170 Street Lighting 811 Water Distribution 210 Woodside Cemetery 812 Water Administration 220 Public Health 814 Finance Allocation Water 221 Community Assistance 815 Water Fund Insurance 290 Senior Citizen & Community Center 816 MIS Allocation Water 310 Planning Department 817 City Manager Allocation Water 311 Convention & Hotel 818 HR Allocation Water 320 Inspections 819 Engineering Allocation Water 335 Affordable Housing 820 Legislative Allocation Water 345 Urban Forestry 830 Wastewater Plant 360 Economic Development 831 Wastewater Collection 370 CDBG 832 Wastewater Administration 400 CDBG Revolving Loan 834 Finance Allocation Wastewater 408 MIS 835 Wastewater Fund Insurance 410 City Manager 836 MIS Allocation Wastewater 420 Finance 837 City Manager Allocation Wastewater 421 Income Tax Collection 838 H R Allocation Wastewater 430 Law 839 Engineering Allocation Wastewater 450 Human Resources – Communications 840 Legislative Allocation Wastewater 465 Clerk of Council 851 Solid Waste Collection & Transfer 470 Legislative 852 Solid Waste Administration 480 Municipal Building 854 Solid Waste Billing 481 City Garage 855 Solid Waste Fund Insurance 483 Court House 856 Landfill Post-Closure 490 Engineering 861 Storm Water Administration 610 Swimming Pool 900 Medical Benefits 620 Recreation Programs 994 Contingency 630 Parks Maintenance 995 Debt Service 680 Recreation Administration 997 Repay Advance to 710 Parking 998 Advance to 711 Parking Improvements 999 Transfer to

CITY DEPARTMENTS The Legislative Department is the City's law- and policy-making body, and consists of the Mayor, Vice-Mayor, Councilors, and the Clerk of Council Office. The City Council is composed of seven members, elected at large, for four-year, overlapping terms. Elections are held in odd-numbered years, with either three of four members elected at each election. After each election, a Mayor is selected by the members of the Council from among their number, to serve for two years, until the next election. The Mayor is the chair and spokesperson for the City Council, performs ceremonial functions, and under Ohio law, may perform wedding ceremonies. City Council is the legislative body for the City, establishing laws and policies, adopts the city budget, zoning and building codes, organizational structures, and appoints the City Manager, Finance Director, and Law Director, as well as various boards and commissions of the City.

The Clerk of Council is responsible for the proper administration of all City legislative affairs and for providing general support to the City Council. Many of the Clerk of Council's duties are fixed by the State and local law, which include serving as Secretary to the City Council and to the municipal corporation, acting as an election official with judicial authority, and being an administrative official.

The City Manager's Office directs and monitors the performance of the various City departments and employees and is a central location for citizens to access information, request assistance, or notify the various departments of potential, existing, or new problems. The City Manager, the Chief Administrative Officer, is appointed by the City Council, serving at the pleasure of the City Council for an indefinite term. The City Manager is responsible to City Council for proper administration of day-to-day operations for implementing the Mayor and City Council's policies and legislation, effectively and efficiently administering all City departments, and appointing and supervising the City employees, in accordance with the City Charter. The City Manager's

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Office serves as staff support for the Community Improvement Corporation. The City Manager serves as an ex-officio, non-voting member of all boards and commissions.

Management Information Services all of the City's technology and computer functions. The Department's primary objective is to install and maintain any computerized systems to automate and expedite manual information gathering tasks. This function manages all aspects of the City's technology and computer automation and covers the administration, implementation, integrity, and operations of computer networks, hardware, software, and user support. Additional duties include researching and installing new computer systems; administering internet access; troubleshooting technical service problems; administering and coordinating training; maintaining telecommunications, hardware, and software problems; and maintaining system security.

The Human Resources – Communications Department provides administrative and personnel sources to all City departments and acts as a liaison between employees and management. This is accomplished by monitoring compliance with established policies and procedures, labor contracts, employment law, and by managing the City's established goals and objectives. Human Resources (HR) is responsible for providing support to employees and management by administering the centralized functions of recruitment, selection, orientation, training and development, labor and employee relations, including contract negotiations and administration. Human Resources also serves as a resource in assisting administrative and managerial personnel in managing, motivating, disciplining employees effectively, and assuring compliance with all legal requirements as Equal Employment Opportunity, Fair Labor Standards, Americans with Disability Act (ADA), Family Medical Leave Act (FMLA), and Collective Bargaining. The Human Resource Department serves as staff support to the Personnel Board. This department is also in charge of improving Communications within City operations and with the Public.

The Law Department will provide the highest quality legal advice about matters of concern to City Council and administrative staff of the City of Oxford. The Law Director is appointed by City Council and serves at the pleasure of City Council for an indefinite term. The Law Department will provide sound legal advice to City Council, City Manager, and the administrative staff; prepares and reviews legal documents on a timely basis, and is responsible to review and inform departments of new laws enacted that affect City functions.

The Finance Department is primarily responsible for the administration, direction, coordination, and supervision of all City Financial functions and operations involving, financial planning, budgeting, debt management, investments, accounting, purchasing, payroll, financial reporting, and utility accounts and billing. The Finance Director is appointed by City Council and serves at the pleasure of City Council for an indefinite term. The Finance Department is responsible for keeping accurate financial records for the City of Oxford; provide financial related information to management; and supplies financial support services to all City departments.

The Police Department's primary responsibility is maintaining peace, reducing crime, protecting lives and property, and providing professional service to the community. The Police Department is divided into three programs and the majority of the Police Department's funding is derived from the General Fund.

The Fire & EMS Department administers, directs, coordinates, and supervises the City's fire, medical and emergency management functions. These duties involve planning, budgeting, emergency preparedness and response, fire suppression, advanced medical life support treatment and transportation, fire prevention, fire inspection and investigation, operational training and transportation, fire prevention, fire inspection and investigation, operational training, community CPR, public education, housing compliance, and the residential rehabilitation program.

The Community Development Department is responsible for administering, directing, coordinating, and supervising land development regulation functions and City operations involving site planning, permitting, inspections, geographical information systems, and mapping. The Department's work is divided into three programs: Planning, Code Enforcement, and Housing & Building. Planning is responsible to promote growth of the City through orderly redevelopment and development. Code Enforcement is responsible for enforcing the City codes and regulations and disseminating ordinance information. Once a violation is confirmed, attempts are made to inform the occupant and property owner of the associated regulation and to coordinate voluntary compliance within a reasonable timeframe. Housing & Building is primarily responsible to maintain the existing integrity and character of the community by providing quality and timely building inspections, plan review, and all related services to the community in a comprehensive, efficient, knowledgeable, and helpful manner.

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The Economic Development Department is responsible for corporate and industrial recruitment and retention. The Economic Development Department is responsible for developing and managing targeted marketing programs, site assessments, project development, corporate relations, retention activities and related technical assistance. It administers incentive programs and establishes networks of contacts to facilitate business development. The Director will supply expert advice on economic development matters.

The Parks and Recreation Department is responsible for administering, supervising, operating, and maintaining City parks and recreation facilities. The Department's work is divided among three divisions of Parks, Swimming Pool, and Recreation. Within these divisions, the Department oversees several individual programs including aquatics, sports leagues, youth programs, special events, senior programs, tennis, special interest classes, recreation facility operations, fitness, and athletic fields’ maintenance.

The Service Department consists of several divisions: Engineering, Streets & Maintenance, Parks Maintenance, Environmental Division, Water Treatment & Distribution, and Wastewater Treatment & Collection are under the supervision of Service Director. The Service Department has custody, care and maintenance of the public buildings, grounds, streets, sewers, municipal utilities, and the City owned cemetery. It performs such functions and duties with reference to the Service Department as prescribed by ordinance or the administrative code. The Engineering Division is responsible for the administration of the City's Capital Improvement Program (CIP) including the design, construction and inspection of street, storm drainage, sidewalks, water, and sanitary sewer projects. In addition, the Engineering Department reviews site plans and final plats submitted for private development projects, designs minor CIP projects, inspects private infrastructure, administers the annual resurfacing, and sidewalk program, and responds to inquiries regarding flood zone information, street lighting, traffic, and drainage. The Streets & Maintenance Division is responsible for maintaining and repairing the City's streets, rights of way, storm water systems, and City-owned paved areas. The Division also maintains surface drainage inlets, outfall, and City owned retention ponds. This Division also provides repair services to the City's fleet of vehicles and provides maintenance and custodial services to City buildings.

The Water Division is responsible for maintaining and operating the City's water distribution system. The City has a Water Treatment Plant that supplies to the plant wells in the aquifer. Treatment includes aeration, multi-media filtration, lime softening, fluoridation, chlorination, and corrosion-control additives.

The Wastewater Division is responsible to provide the most effective customer oriented wastewater collection and treatment to the citizens of Oxford. The City has a wastewater treatment plant.

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FundNumber Number Number Number Number Number Number

Department Description Description Description Description Description Description Description

Legislative 470 Legislative 820 Legislative Allocation Water

840 Legislative Allocation Wastewater

Clerk of Council

465 Clerk of Council

City Manager's Office

221 Community Assistance

817 City Manager Allocation Water

837 City Manager Allocation Wastewater

335 Affordable Housing

410 City Manager994 Contingency998 Advance to999 Transfer to

Management Information Services

408 MIS 816 MIS Allocation Water

836 MIS Allocation Wastewater

Human Resources

450 Human Resources - Communications

818 HR Allocation Water

838 H R Allocation Wastewater

Law 430 Law

Finance 220 Public Health 814 Finance Allocation Water

834 Finance Allocation Wastewater

854 Solid Waste Billing

420 Finance 855 Solid Waste Fund Insurance

421 Income Tax Collection

Police 110 Law Enforcement 710 Parking130 Animal Control

Fire & EMS 152 Fire & EMS

Community Development

310 Planning Department

320 Inspections

Economic Development

360 Economic Development

Parks and Recreation

290 Senior Citizen & Community Center

610 Swimming Pool620 Recreation

Programs

Solid WasteGeneral Fire & EMS Street/St Highway Imp. Parking Water Wastewater

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FundNumber Number Number Number Number Number Number

Department Description Description Description Description Description Description Description

Service 120 Traffic Control 720

Street Maintenance

711 Parking Improvements

810 Pumping & Filtration

830 Wastewater Plant 851 Solid Waste Collection & Transfer

170 Street Lighting 730 State Highway 811 Water Distribution 831 Wastewater Collection

852 Solid Waste Administration

210 Woodside Cemetery

812 Water Administration

832 Wastewater Administration

856 Landfill Post-Closure

345 Urban Forestry 815 Water Fund Insurance

835 Wastewater Fund Insurance

480 Municipal Building 819 Engineering Allocation Water

839 Engineering Allocation Wastewater

481 City Garage483 Court House490 Engineering630 Parks

Maintenance

Solid WasteGeneral Fire & EMS Street/St Highway Imp. Parking Water Wastewater

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City Manager’s Office

Departmental Mission Statement

To ensure that the policies of City Council are followed and implemented by all City employees in a top quality customer service, cost-efficient, and effective manner to enhance the quality of life for all residents and visitors of the city.

Description

Under the City Charter the City Manager serves as the Chief Executive Officer and is responsible for the administration of all activities of the City including: seeing that the charter and all ordinances of the City are faithfully observed; appointing all City employees; submitting the tax budget and annual budget to Council for approval; administering all appropriations made by the Council; preparing and submitting monthly reports to the Council; signing all contracts and agreements on behalf of the City; making recommendations to Council concerning policy and programs; serving as an ex officio member on all boards and commissions; and performing other duties as may be required by the City Council.

Goals-2020

• Provide leadership for the Census 2020 Campaign to insure a complete count.• Solicit new contract proposals for City’s Electric Aggregation Program.• Obtain new contract for City’s electric generation supply by 4/1/20.• Complete future phases of the Oxford Area Trail System utilizing property tax levy and grant

funding.• Continue pilot drop off food composting program.• Continue providing support and leadership to the Civil Rights Commission and the Police

Community Relations and Review Commission.• Work with developer to construct Southpointe Roadway with TIF funding.• Continue to advance plans for Amtrak Station Platform.• Finalize Tree Preservation and Short Term Rental Legislation.• Complete City Greenhouse Gas (GHG) Inventory and continue policies/programs to reduce GHG

emissions in city operations.• Work with staff, Council, Planning Commission, and Housing Advisory Commission to develop

policy options to address housing affordability in Oxford.• Complete negotiations and sign new labor agreements with Police Patrol and Police Supervisory

Unions.

Accomplishments-2019

• Provided leadership for the Police Community Relations and Review Commission and Civil RightsCommission.

• Completed construction of new Police Division Renovation Project at $3.7 million by utilizingGeneral Fund Reserves.

• Completed rating process and maintained Aa2 bond credit rating from Moody’s• Issued General Obligation Bonds for the new Oxford Aquatic Center and Southpointe Roadway.

General Fund revenues will pay for Aquatic Center and TIF proceeds will fund Roadway.• Expanded responsibilities of Human Resources Director to include public information and

communications and changed title to Assistant City Manager. Interviewed and hired J. Greene tothe position.

• Assisted City Council in the selection process for the Law Director Position.• Coordinated mailing of a Subsequent Opt-Out letter for the City’s Electric Aggregation Program.• Completed construction of new $4.3 million Oxford Aquatic Center.

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• Negotiated new three year Fire/EMS Contract with Oxford Township.• Completed negotiations with Police Non-Commissioned Employees Union.• Completed and filed paperwork to implement the five TIF Districts to complete roadway as agreed

to in the 2006 Development Agreement.• Negotiated and signed Southpointe Road Construction Agreement with 4-Leaf Development, LLC.• Provided leadership for the City of Oxford United Way Campaign.• Continued Deer Management Program for 11th straight year.• Extended for another year the e-scooter, e-bike, and bike share pilot program.• Settled Hoelzer/Hoelzer Rentals, Inc, v. City of Oxford court case stemming from 2001 agreement.• Hosted Sister City Representatives from Differdange, Luxembourg.• Coordinated and served as the agent for the annexation of 148.3 acres of Miami University Airport

property to the City to enable safety improvements on Fairfield Road at the entrance to the OxfordCommunity Park.

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Assistant City Manager Department


To make the City of Oxford a strong and vibrant community through: Engaging and supporting staff through comprehensive human resources policies and procedures, communicating about city initiatives with residents and staff, and coordinating special projects to achieve City strategic goals.

Description

The City of Oxford Assistant City Manager Department is responsible for human resources, communications, and for coordinating special projects that achieve City strategic goals.

Goals - 2020 Human Resources Goals:

• Decrease paper use by 10% by implementing an online HR module for HR processing.• Increase employee skillsets by hosting 1 all employee training and 5 lunch & learn trainings with

30% staff attendance.Communications Goals:

• Improve resident outreach and communication by:o Growing e-newsletter subscriber list to 4K and maintain a 30%+ open rate.o Increase social medial following to 2K followers

• Engage residents and create focus group to upgrade City Website to become more user friendlyfor residents. New website will be implemented by December, 2020.

Special Projects: • Implementation of Outdoor Refreshment Area by June, 2020• Grant applications:

o Apply for OKI grant for Oxford Area Trails by July, 2020.o Apply for FRA grant for Amtrak by November, 2020.

• Climate goals:o Complete Government Greenhouse Gas Inventory by April, 2020o Data set and data collection process is created for Global Covenant of Mayors for

Climate and Energy requirements by July, 2020.

Accomplishments - 2019

• Assistant City Manager role was created and then filled in June, 2019.• Human Resources Accomplishments:

o Achieved IPMA-HR Certification.o Met with every city department to meet with city staff memberso Met with account representatives for all city benefit programso Upgraded ReviewSnap an online employee review portal.

• Communications Accomplishments:o Began City Facebook Page-City of Oxford Administrationo Opened a City Administration Instagram pageo Began e-newsletter that is distributed 2x a month before Council Meetings: Council News

& Administrative Updates. This newsletter has a 60% open rate and is sent to 2Ksubscribers.

o Hired communications intern• Special Projects achievements:

o Amtrak RFQ preparedo Coordinated planning session for future Oxford Area Trail grantso Coordinated program outline, and planning session for outdoor refreshment area concepto Determined next steps for the data collection needs for the Global Covenant of Mayors.

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Service Department


The Service Department’s mission is to support and enhance a high Quality of life for the City’s residents, businesses, and visitors by providing well planned, environmentally sensitive, and cost effective Utility, infrastructure, and solid waste & recycling services to promote public health, personal safety, transportation, economic growth and civic vitality.

Description

The Service Department consists of nine divisions including Administration, Engineering, Streets & Maintenance, Building Services, Water Production, Water Distribution, Wastewater Treatment, Wastewater Collection, and Environmental Affairs.

Goals – 2020 (in addition to annual programming such as Street Resurfacing)

• In conjunction with Economic Development and the Assistant City Manager, continue long termplanning and inter-agency partnering for a rail platform to accommodate passenger rail service inthe City and the possible construction of a BCRTA Multi-Modal transportation hub.

• Continue long term planning, in compliance with Ohio EPA rules yet to be published, for themodernization of the City’s water treatment plant to include water softening technology, corrosioncontrol for the distribution system, improved water disinfection technology, and transition to aboveground fuel storage for on-site emergency power generation.

• Continue planning and implementation of the master plan for the Oxford Area Trail System as arecreational beltway around the City. Phases III and IV are planned for implementation as earlyas 2022.

• Construction of pedestrian safety improvements on US27 (High St. and Patterson Ave) inconjunction with our ODOT Urban Paving Program to resurface all of US27 from Campus Ave. toChestnut St.

• Begin planning for several multi-year projects including the conversion of existing streetlighting tohigh efficiency LED lighting, renewal/replacement of the splash garden in the Uptown Parks, andtasks related to the City’s commitment to the Global Covenant of Mayors for Climate and Energygreenhouse gas inventory and goal setting.

Major Accomplishments – 2019

• With dedicated assistance from the Police Division, completed the $4M construction contract withEmpire Building Co. for the renovation of the old Municipal Building to become the new home ofthe Oxford Police Division. Improvements included the installation of a three landing hydraulicelevator, new two car Sallyport for processing prisoners in a safe environment, new physicaltraining and locker rooms, new Evidence Processing area, Armory, interview rooms, andAdministrative & conference spaces.

• Assisted Parks & Recreation with the construction of the new $4.5M Oxford Aquatic Center at theOxford Community Park. The facility has a modern competition pool, zero depth entry leisurepool, a lazy river feature, aquatic slides & play features, concession area, community meetingroom, and locker/restrooms.

• Continued utilization of Community Development Block Grant funds to remove barriers from theCity’s sidewalk network and installation of ADA compliant ramps to improve access to all users.

• Completed the rehabilitation of Water Production Well #2; a major source of raw water for theCity.

• Completed street rehabilitation and resurfacing program with a contract value of $500,000 andthe installation of pedestrian safety rapid flash beacons on SR732 in proximity of the TalawandaMiddle School.

• Completed the reconstruction of the Contreras Road culvert using grant funding secured from theOhio Public Works Commission.

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Police Division


The Division of Police shall endeavor to promote a personalized, proactive partnership between the police and the Oxford community to reduce fear and incidence of crime, and to solve contemporary problems with the goal of improving the quality of life for all.

Description

The Police Department’s primary responsibility is maintaining peace, reducing crime, protecting lives and property, and providing professional service to the community.

Goals - 2020

• To further our community outreach and increase police legitimacy with our community by usingprocedural justice, community oriented policing, and technology that builds trust.

• Continue with recruiting strategy implemented last year for long-term success in hiring highlyqualified and diverse employees.

• Reduce the fear and incidence of crime and increase the quality of life in our community.• Complete portable radio replacement for all staff within the budgeted amount.• Effectively manage parking as a public resource, encourage turnover of vehicles at meters in the

business district, promote voluntary compliance with parking ordinances, and implement newtechnology to increase our customer service for our citizens.


• Completed the renovation project of the former municipal building for exclusive use by the PoliceDivision as a police headquarters.

• Added a School Resource Officer to Kramer Elementary School. Officer Hayes was assigned tothe new role while Officer Wagers and Officer Butler continued their assignments as SRO at theMiddle School and High School. Reimbursement of approximately $106,000 is expected fromTalawanda for the three SROs for the school year.

• Obtained $21,911.96 through the Drug Use Prevention Grant from the Ohio Attorney General’sOffice that helps fund our SROs.

• Hired two full-time police officers and one part-time police officer.• Hired two part-time Public Safety Assistants and one part-time Dispatcher/Clerk.• Adopted and implemented state standards established by the Ohio Collaborative Community

Police Advisory Board as part of the state’s efforts to strengthen community and police relations.• Certified as a “Full Compliance” agency through the Ohio Collaborative Law Enforcement Agency

Certification program.• Established a Police Explorers Post to increase our community outreach efforts among our youth

population and to assist with long-term recruiting goals.• Chief Jones graduated from the 14 month long Certified Law Enforcement Executive program

presented by the Ohio Law Enforcement Foundation and obtained the Academic Award.• Sergeant Hool graduated from the 12 week, in-residence Administrative Officers Course at the

University of Louisville’s Southern Police Institute.

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Fire & EMS Department


The mission of the City of Oxford Fire Division is to progressively protect lives and property from all dangerous situations by doing the right things, at the right time, for the right reasons. We will fulfill this mission by providing emergency response, public education, and fire prevention in a fiscally responsible manner to the best of our ability with all available resources.

Description

The Oxford Fire Division provides Fire and Emergency Medical Services to the citizens and visitors of the City of Oxford, Miami University, Oxford Twp. and EMS to the western half of Milford Twp. totaling 53 square miles from one station located at the corner of W. Spring and S. Elm St.

In addition to emergency response we also provide fire prevention education to all ages, life safety inspections, plan review and new construction inspections, CPR/AED classes, in-house fire and EMS continuing education classes, and stand-by fire and EMS personnel for special events.

In an effort to stretch our budget as far as possible, we perform our own fire hose and breathing air pack annual testing and turn-out gear inspections in addition to the everyday maintenance and repairs that are conducted by the staff.

Goals – 2020

• Purchase Rescue/Engine to replace 20 year old engine with more efficient vehicle.• Replace 800 MHz radios through either grant or budgeted funds.• Continue EMS and Fire training classes with full-time firefighter/paramedics.• Begin work on standardized electronic Policy/Procedure manual.


• Replaced 2003 EMS transport unit.• Began the process of replacing 800 MHz radios.• Continue EMS and Fire training classes with full-time firefighter/paramedics.• FF/P’s Sarah Hudnall, Jeremy Smith and Lt. Johnny Smith received the State of Ohio EMS Star

of Life Award for a cardiac arrest save that took place in 2018.• Switched apparatus bay lighting to energy efficient LED’s.

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Community Development Department

Description

The Community Development Department is responsible for administering plans and programs for the comprehensive physical development of the City. Services provided are planning, zoning, building/housing inspection, mapping, technology and code enforcement. The department coordinates interdepartmental reviews of subdivisions and development plans with department heads, code officials, Commissions and Council. Staff is available to meet with homeowners, architects, and developers to discuss application procedures, proposed plans and development regulations.

The department reviews development plans to determine compliance with regulations, and conducts inspections on building construction in progress. As our core function, each year the department processes and manages compliance of approximately 4,700 rental housing permits, 400 building permits and 75 Board/Commission cases. The department also works closely with the Engineering Division of the Service Department to process infrastructure-related permits. The department provides non-permit-initiated code enforcement services for property maintenance, zoning and building standards based upon notifications received from the public or other departments. The department prepares reports, agendas, memos and minutes for six Council-appointed boards: Board of Zoning Appeals, Historic and Architectural Preservation Commission, Housing Advisory Commission, Housing Appeals Board, Student Community Relations Commission and Planning Commission. This Department provides staffing support and professional level guidance to these Boards and Commissions at their monthly meetings and as-needed.

The Department staff consists of two Administrative Assistants, one Planner, one Technical Assistant and the Community Development Director. Contracted plan review and inspection services are provided through National Inspection Corporation, acting as the Building Official and Code Official. NIC is staffed with two certified Building Officials and approximately a dozen trained inspectors, plan reviewers and support staff. Through the department’s Technical Assistant, support is provided for the City’s VOIP phone system, coordination of the City’s web services and the City’s growing Geographic Information System (GIS) now publicly available and dynamically updated at www.cityofoxford.org/izm

Ongoing Department Goals

• To review and adapt City policies and programs to reflect the vision of the 2008 Comp Plan• To provide and continuously improve responses to development applications that is reflective of

the entire City organization.• To provide and continuously improve staff support to Boards and Commissions that is reflective of

the entire City organization.• To advance and expand regular and positive public participation in the community planning

process.

2019 Project Accomplishments

• Adopted/moved into Zoning Code revised Historic Preservation Legislation (Section 1152) thatreflects the 2018 Council-Approved Uptown District inventory.

• On-boarded/trained a new Professional Planner• Kicked off a new BS&A software module for plan review, permit and inspections that integrates

with all city departments to improve transparency, reduce review time and integrate invoicing.• Created one educational/public outreach video of our rental housing inspection program to

encourage full interior inspections versus exterior only inspections• Launched a public GIS web server as noted above for 24/7 dynamic mapping access• Conducted one recreational/public outreach event (Historic Site Bike Tour)• Conducted one interactive planning exercise (Design Charrette for Western Knolls)• Completed compliance of 2016 photoelectric smoke detector ordinance for 15,000+ detectors

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http://www.cityofoxford.org/izm

• Launched a Census 2020 Complete Count Committee• Drafted and implemented a Short Term Rental registration ordinance• Published an Oxford Transportation Plan

2020 New or Continued Projects

• Assist in a Complete Census Count (April 1, 2020)• Assist in a Charter Review Committee• Complete BSA/Permitting software transition/training (~$100k)

o Online 24/7 accesso June 1, 2020 go-live

• Measurably improve property maintenance code enforcement compliance• Implement a part-time paid intern program for specific projects• Update Historic District Design Guidelines (~$12k)• Update Zoning Code to reflect Short Term Rental policy• Update Development Codes to reflect Tree Protection policy• Complete a Comprehensive Housing Study / Needs Analysis (~$50k)• Complete a Preliminary Route Plan for 3.5 Mile Gap of OATS (~$50k-Service)• Assist in implementing Complete Streets Policy• Evaluate potential Housing Affordability Policies, Programs and Projects

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Economic Development Department


The City of Oxford Department of Economic Development mission is to advance, promote, and encourage the economic, commercial, and civic development of the community, so as to:

• Ensure a positive local government climate for private sector investment;• Diversify the community’s economic base;• Offer a wider selection of goods and services locally; and• Create new and meaningful employment opportunities for its residents.

Description

The City of Oxford Department of Economic Development (EcDev) was founded in 2002. In conjunction with the Oxford Community Improvement Corporation, (OCIC) the EcDev office manages the City of Oxford Revolving Loan Fund. The EcDev office works to assist potential business owners in finding and developing sites for their businesses. While also assisting business owners with the rules and regulations, which effect the creation and operation of their businesses. The EcDev office also works on a variety of items, which all assist in making the Oxford community a better location to live and work.

Goals - 2020

• Oxford Economic Development Strategic Plan: In conjunction with the OCIC, update the2004 Oxford Economic Development Strategic Plan.

• Amtrak: Work with the Assistant City Manager in implementing the plan to bring an Amtrakstop to Oxford.

• Special Improvement District (SID): Provide leadership in developing and organizing thecreation of a SID in the Uptown Business District.

• Downtown Outdoor Refreshment Area (DORA): Work with the Assist City Manager indeveloping a DORA area in the Uptown Business District.

• Workforce Retention: Work toward making Oxford a more attractive community to live.Some of these activities include:

o Creating more housing options in Oxford. All levels of housing.o Working with local employers, Specifically Miami University, in creating a platform,

which will promote Oxford as a great place to work and live.o Promoting and supporting all quality of life initiatives, which help make Oxford a

fun, unique community.


• Revolving Loan Fund: The City of Oxford provided a Revolving Loan funding to Books &Brews, which allowed them to open in the former Quarter Barrel location. Patterson’s Café,Root Yoga and Hush Apparel all paid their RLF loans in full in 2019.

• New Businesses: Thirteen new businesses have opened in Oxford during 2019.• Kettering Heath Network broke ground on a new health care facility.• Wildberry Incense completed construction of a new manufacturing facility.

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Parks and Recreation Department


The Mission of the Oxford Parks and Recreation Department is to enhance the quality of life of those we serve by providing quality recreation programs, facilities and parks. Dept. Motto: “Let’s Make It Happen!”

Description

The City of Oxford Parks and Recreation Department (OPRD) is dedicated to the leisure pursuits of its residents. OPRD offers a broad range of high quality programs, classes, events and services for all segments of the greater Oxford community. OPRD is devoted to the safety of its participants and users by providing clean, orderly and well-maintained facilities. OPRD collaborates with other local organizations to promote activities, enhance the image of the City of Oxford and enrich the community through the maintenance and development of programs, facilities and parks. OPRD staff is also dedicated to continuous professional development to remain educated and current on trends in the leisure industry.

Goals - 2020

• Operate a successful and self-supporting Aquatic Center.• Open and operate a successful new Teen Center within the TRI Community Center• Construct new Tennis and/or Pickleball courts at the TRI Community Center• Provide safe, affordable recreation programs and facilities that are comprehensive and diversified

in content to all segments of the greater Oxford community• Meet or exceed budget goals for the Parks and Recreation Department, Senior Citizens Center

and Oxford Aquatic Center.• Maintain safe, enjoyable facilities, including but not limited to, the Oxford Aquatic Center, Senior

Citizens Center, TRI Community Center, Oxford Community Park, playgrounds and sports fields.


• Opened the brand new Oxford Aquatic Center• Achieved budget goal of operating a self-supporting aquatic center.• Raised over $180,000 in partnership with the Oxford Community Foundation to help support

programs, operations and construction of the new aquatic center.• Provided over 140 free swim lessons this summer thanks to private donations.• Increased annual membership at the TRI Community Center from 148 to 241. .• Hired a new full time Aquatics/Program Coordinator, Emily Sollenberger• Hired a new full time Maintenance/Custodian, Julia White.• Program Supervisor Ryan Himes attended the National Recreation and Parks Association

conference in Baltimore, MD.• Director maintained CPO and CPRP certifications• Sports Supervisor and Sports Coordinators both maintained CYSA and OHSAA certifications.• Sports staff completed the following trainings: Protecting Against Abuse, Coaching Children with

Mental Health Challenges, Bullying Prevention and Concussion.• All staff renewed or maintained CPR, First Aid & AED certifications.• Grants: Butler Rural $1,500 (Teen Center), Oxford Comm. Fdn. $2,500 (Teen Center), Butler Rural

$650 (Back to School Bash), Primary Health $1,000 (Back to School Bash), Thriving Communities/ TriHealth $650 (Back to School Bash)

• Summer Camp – average 45 participants per day; +$4,000 revenue increase from 2018;• New Mutual Use Facility License signed with Talawanda School District• PUMA Soccer Showcase was held at Oxford Community Park (formerly Adidas Showcase).• Hosted third annual EPIC Cup soccer tournament at OCP (270+ teams). Coming back in ‘20.• Projects: mulched OCP trail, TRI wall mural, TRI bathroom updates, playground surfacing repaired,

EWF mulch added to TRI playground, SAY Soccer shed added, fence cap, field drag• First Back to School at the new Aquatic Center; partnered with Crossroads Church, Primary Health

Solutions, Talawanda School District and several other local organizations.

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Finance Department


The Finance Department’s mission is to provide its utilities customers a professional and courteous customer service experience, the City of Oxford employees’ prompt and timely payroll and accounting support and the City of Oxford management and general public clear, concise and accurate financial reporting.

Description

The Finance Departments primarily responsibilities are the administration, direction, coordination, and supervision of all City Financial functions and operations involving, financial planning, budgeting, debt management, investments, accounting, purchasing, payroll, financial reporting, and utility accounts and billing. The Finance Department is responsible for keeping accurate financial records for the City of Oxford; provide financial related information to management; and supplies financial support services to all City departments.

Goals - 2020

• Expanding the knowledge and features of new time clock software and hardware to all Citydepartments that currently use them.

• Continued implementation of accounts with remote radios reading from the tower, and installationof smart meters.

• Apply for Certificate of Achievement for Excellence in Financial Reporting for our 2019 CAFR.• Apply for Award for Outstanding Achievement in Popular Annual Financial Reporting for our 2019

PAFR.• Apply for Distinguished Budget Presentation Award Program for our 2020 Budget.• Continue department cross training employees ensuring a smooth running department and

continuous improvement.


• Successful implementation of new time clock software and hardware to all City departments.• Successful implementation of scheduling program integrating with the new time clock software.• Received the Award for Distinguished Budget Presentation for our 2019 Budget for the 3rd

consecutive year.• Received the Ohio Auditor of State Award with Distinction for excellence in financial reporting for

our CAFR for fiscal year ended 2018.• Assisted the Water Plant with implementation of an additional 826 accounts of remote readings

from radio tower for a total of 1,675 accounts. Of those accounts, an additional 89 smart meterswith on demand commands were installed, for a total of 202 smart meters in the field.

• Issued bonds totaling $7,215,000 with an all in True Interest Cost (TIC) of 3.126629% and AverageCoupon of 3.809868%.

• Along with the City Manager and the City’s Underwriter RBS Capital Markets, participated in aratings presentation with Moody’s which resulted in the City maintaining it Aa2 rating, which in turnhelped keep interest cost down on our 2019 issuance.

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2009 2010 2011 2012 2013General Government Legislative and Executive

City Council Number of ordinances 60 37 27 32 66 Number of resolutions 98 78 72 68 82 Number of meetings 38 28 27 29 23 Management Information Systems Number of devices 151 155 168 177 181 Finance Department - Purchasing Number of bid contracts awarded 7 12 1 18 9 Number of purchase orders issued 497 370 325 376 394 Risk Management

Number of claims 4 6 9 8 11Public Safety Enforcement

Number of incidents reported 2,106 2,047 1,935 2,085 1,736 Number of accidents investigated 434 436 374 349 346 Number of parking citations 17,188 20,701 19,848 16,858 13,300 Number of traffic non-moving citations 524 113 175 199 144 Number of traffic moving citations 1,787 1,315 834 651 710 Number of minor misdemeanor citations 663 592 386 459 380 Number of DUI citations 76 77 78 93 74 Number of arrests 1,369 1,222 1,058 1,114 1,095 Number of OPD CFS (calls for service) 27,725 26,554 29,265 30,203 24,207 Number of parking meters 778 776 792 792 779

Emergency Medical Services Number of emergency responses 2,318 2,367 2,337 2,314 2,326Public Works Engineer

Miles of roads resurfaced 5.38 3.63 1.20 2.33 2.99 Number of bridges replaced/improved 0.00 0.00 0.00 0.00 0.00 Number of culverts built/replaced/improved 0.00 0.00 0.00 0.00 0.00

Water District Annual water treated (in million gallons) 751.42 811.30 828.00 884.08 838.50 Number of tap-ins 25 41 19 17 16 Number of customers 4,302 4,399 4,392 4,348 4,517 Miles of water mains 72.61 72.83 73.11 74.90 74.99

Sewer District Annual sewage treated (in million gallons) 882.00 867.00 1,092.00 828.00 910.00 Number of tap-ins 24 16 16 14 9 Number of customers 4,153 4,162 4,104 4,094 4,313 Miles of sanitary sewers 65.63 66.00 66.05 67.02 67.18

Parks and Recreation Parks

Number of parks 11 11 11 11 11 Acreage developed 128.95 128.95 128.95 128.95 128.95

Acreage undeveloped 23.00 23.00 23.00 23.00 23.00Community and Economic Development

Number of contacts 60 51 48 48 52 Number of projects 5 12 12 16 20 Number of jobs created 6.00 48.00 38.00 43.00 70.00

Building Department Number of permits issued 407 409 267 406 556 Number of inspections performed 1,359 1,290 766 885 1,027

Source: City of Oxford Departmental Staff

CITY OF OXFORD, OHIOOperating Indicators by Function/Activity

Last Ten Years

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2014 2015 2016 2017 2018

35 43 50 34 4878 77 77 96 10526 30 30 69 35

181 181 181 186 266

7 9 6 14 8336 370 387 435 466

9 9 6 7 8

1,748 1,629 1,767 2,017 1,645 402 364 388 308 361

13,981 11,606 13,367 12,436 11,617 115 115 128 252 217

1,028 807 853 883 694 382 288 351 489 249

67 35 38 39 42 1,058 613 491 1,342 1,274

21,979 17,991 18,454 21,821 21,074 779 779 779 779 779

2,486 2,711 2,863 3,253 3,211

2.63 2.87 3.07 0.00 3.04 *0.00 1.00 2.00 0.00 1.000.00 1.00 1.00 0.00 1.00

716.20 681.87 723.28 740.74 845.0021 36 26 25 23

4,468 4,554 4,580 4,711 4,78374.99 74.99 74.99 76.02 76.88

893.00 903.00 841.00 895.00 995.0013 14 12 13 12

4,274 4,245 4,275 4,392 4,47067.18 67.18 67.18 68.19 69.04

11 11 11 11 11128.95 128.95 128.95 128.95 128.95

23.00 23.00 23.00 23.00 23.00

45 42 48 36 6012 12 15 12 20

(24.00) 4.00 132 24 56

555 520 1,017 929 7001,249 1,221 1,381 2,443 1,469

(continued)

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2009 2010 2011 2012 2013

General Government Legislative and Executive City Council Administrative office space (sq. ft.) 300.00 300.00 300.00 300.00 300.00 City Manager's Office Administrative office space 460.00 460.00 460.00 460.00 460.00 Finance Department Administrative office space 821.00 821.00 821.00 821.00 821.00 Management Information Systems Administrative office space 221.00 221.00 221.00 221.00 221.00Public Safety Police Jail capacity 11 11 11 11 11 Number of patrol vehicles 33 34 33 32 32 Fire Number of fire fighting vehicles 5 5 5 4 4 Emergency Medical Services Number of stations 1 1 1 1 1 Number of emergency squads 2 3 3 3 3Public Service Engineer Centerline miles of roads 51.52 51.84 52.12 52.27 53.76 Number of bridges 1 1 1 1 1 Number of culverts 20 20 20 20 20 Number of vehicles 3 3 3 3 3 Water District Number of treatment facilities 1 1 1 1 1 Miles of water lines 72.61 72.83 73.11 74.90 74.99 Sewer District Number of treatment facilities 1 1 1 1 1 Number of pumping stations 1 1 1 1 1 Miles of sewer lines 65.63 66.00 66.05 67.02 67.18Parks and Recreation Parks Number of parks 11 11 11 11 11 Acreage developed 128.95 128.95 128.95 128.95 128.95 Acreage undeveloped 23.00 23.00 23.00 23.00 23.00 Miles of trails 4.85 5.86 5.86 5.86 5.86Community and Economic Development Number of related infrastructure projects 4 3 0 0 1 Building Department Administrative office space 306.00 306.00 306.00 306.00 306.00

Source: City of Oxford Departmental Staff

CITY OF OXFORD, OHIOCapital Asset Statistics by Function/Activity

Last Ten Years

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2014 2015 2016 2017 2018

300.00 300.00 300.00 300.00 300.00

460.00 460.00 460.00 460.00 768.00

821.00 821.00 821.00 821.00 1,080.00

221.00 221.00 221.00 221.00 336.00

11 11 11 11 1128 31 31 30 30

4 4 4 4 5

1 1 1 1 13 3 3 3 3

53.76 54.00 54.00 55.70 55.701 1 2 2 2

20 20 20 20 203 3 3 3 3

1 1 1 1 174.99 74.99 74.99 76.02 76.88

1 1 1 1 11 1 1 1 1

67.18 67.18 67.18 68.18 69.04

11 11 11 11 11128.95 128.95 128.95 128.95 128.95

23.00 23.00 23.00 23.00 23.005.86 5.86 5.86 7.52 7.52

0 1 1 2 3

306.00 306.00 306.00 306.00 1,315.00(continued)

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CITY BOARDS AND COMMISSIONS BOARDS

The Board of Appeals for building and housing consists of five members, appointed by City Council as follows: one for five years, one for four years, one for three years, one for two years, and one for one year. Thereafter, each new member shall serve for five years. Council shall also appoint two alternate members for five-year terms with the same qualifications as board members. This is a decision-making board that hears appeals of any person affected by a decision of the code official or notice order issued under the code. The Board only meets when there is an appeal filed.

The Board of Zoning Appeals consists of five electors of the City, appointed by City Council to serve for a term of three years. This Board meets at the Court House, monthly, if there are cases to be heard. This decision-making board hears and determines appeals from the refusal of building permits and exceptions to variances from the zoning regulations. The Board may permit exceptions to and variations from the zoning regulations in individual cases. It may be required to afford justice and avoid unreasonable hardship to property owners. Standards for the board's decisions are established by City Council.

The Community Improvement Corporation (CIC) is an independent, non-profit corporation, which has been designated by the City of Oxford as the agent and of the City for the industrial, commercial, distribution, and research development in the City. CIC is governed by a board of trustees of not less than three or more than fifteen members. The exact number of members is established by the board of trustees. All members serve a one-year term. However, since the corporation has been designated as an agent of the City of Oxford, Ohio law requires that two-fifths for the board of trustees be composed of appointed or elected officials of the City of Oxford.

The Income Tax Board of Review (January 1, 2016 forward) consists of three City residents two appointed by the City Council and one appointed by the City Manager for two-year terms. Any person dissatisfied with any ruling or decision of the City's Tax Commissioner may appeal to the Board within thirty days from the announcement of such ruling or decision by the Commissioner and the Board shall, on hearing, have jurisdiction to affirm, reverse, or modify any such ruling or decision or any part thereof.

McCullough-Hyde Hospital Board of Trustees consists of ten members appointed by the Mayor with the approval of City Council for five-year terms. It serves as the Board of Directors for the hospital, in accordance with the last will and testament of Daisy McCullough Heath. Since the hospital is a regional facility, members of the Board are not restricted to the City of Oxford.

The Personnel Appeals Board of the City of Oxford shall be composed of three (3) persons who shall be appointed by City Council for three (3) year (staggered) terms. Council shall fill vacancies by appointment for the unexpired term. It shall be the duty of each member of the Board to attend all meetings of the Board and to devote as much time as is necessary to the management of the business and affairs of the Board. The Board shall have the power to hear and determine appeals of disciplinary actions, suspensions, demotions or removal of nonexempt employees if such matters are not resolved upon a hearing and determination by the City Manager.

The Recreation Board consists of a minimum of five members and a maximum of seven members, two of whom are recommended by the Talawanda School Board of Education (and, thus, may not be residents of the City of Oxford). One member of City Council also meets with this board as a liaison to City Council. The Recreation Board is responsible for recommending to City Council future plans and development of playgrounds and recreational facilities and programs.

Oxford Parking & Transportation Advisory Board consists of seven members; one being a member of City Council, one appointed by the Planning Commission, one appointed by the Environmental Commission, one Chamber of Commerce representative, plus three citizen members appointed by Council. The City Manager is an ex-officio member of the Board. The board shall make recommendations to the City Manager and City Council regarding parking and transportation policies and improvements in the City of Oxford and promote the goals of the Comprehensive Plan. The board shall meet quarterly (and only more often when specifically needed) to best align with the annual decision-making cycle for capital improvements budgeting and street resurfacing. A chair shall be appointed by members of the board as well as a secretary who shall be responsible for taking meeting minutes. Citizen members shall serve 3 year terms.

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COMMISSIONS

The Charter Advisory Commission reviews the existing Charter and makes such recommendations for revision as it may see fit. The City Solicitor shall provide advice and counsel as needed by the Commission. The Commission shall submit its written report to Council at an open meeting not later than December 31 of the same year. * Thereupon, the Council may take such action as it deems warranted with respect to such recommendations.

The Community Relations Commission (Civil Rights) consists of five greater Oxford area residents selected by Council to serve three-year overlapping terms: one member shall be appointed for one year, two members shall be appointed for two years, and two members shall be appointed for three years. Thereafter, members shall be appointed for three-year terms of office.

The Commission is charged with the responsibility of studying, investigating, conducting public meetings and public hearings relative to any and all matters of factual situations wherein there is the possibility of the existence of discriminatory practices or prejudice or discrimination which in any manner could conceivably result in any degree of deprivation of the civil rights of any person within the City of Oxford..

The Environmental Commission consists of seven members, one being a member of City Council, one appointed by the Planning Commission as an ex-officio member, plus five citizen members appointed by City Council, three of which have educational and/or professional experience in the environmental field. The City Manager is an ex-officio member of the Commission as well. The Commission shall meet on the fourth Wednesday of each month to promote and foster an awareness of environmental issues in the community, ensure the consideration of environmental quality through community programs. The Commission advises, reports, and recommends to City Council on environmental issues referred to them by City Council.

The Historic & Architectural Preservation Commission usually meets the first Wednesday of each month. The Commission consists of seven residents of the City appointed by City Council for four-year terms. One member must be a member of the Planning Commission. This Commission oversees the City's historic and architectural preservation code, provides information and education on historic preservation in the City, recommends the designation of districts and sites within the City and reviews plans for building modifications within the designated historic districts.

The Housing Advisory Commission meets monthly and may hold additional meetings as required to conduct its business or as requested by City Council. The Commission shall consist of seven (7) members appointed by City Council, two (2) of which shall be City Council members. The Commission has numerous duties including making recommendations to City Council on housing, disbursement of the Affordable Housing funds and other funds designed for moderate to low cost housing and development, as well as working with other assistance organizations. The Commission shall report to Council annually the status of housing issues in the City of Oxford. Appointments, with the exception of City Council members, shall initially be staggered as to length of term with one (1) member for two years, one (1) member for three (3) years, and three (3) members for four (4) years. All Commission members shall thereafter serve for a term of four years without compensation.

The Planning Commission consists of seven members, two of whom are members of City Council, plus five citizen members appointed by Council from the qualified electors of the City. Citizen members shall serve five-year terms. Planning Commission meets on the second Tuesday of each month and it is charged with the oversight of the municipal planning functions, including the recommendations relating to planning and physical development of the City as it finds necessary and desirable. Conducts public hearings on various development plans presented to the City and makes recommendations to City Council. It also makes recommendations to City Council on development issues referred to them by City Council.

The purpose of the Police Community Relations and Review Commission (PCRRC) is to improve communication between the City of Oxford Police Division and the community, increase police accountability and credibility with the public, and to create a fair and impartial complaint process. The objectives of the Commission are to advise the Chief of Police, the City Manager, the Civil Service Commission, and the City Council about matters relating to the policies and procedures of the Oxford Police Division, the training of law enforcement personnel, hiring procedures, and such other questions as may seem pertinent to the safety and protection of the citizenry. The Commission will take citizens’ complaints about officer misconduct and review any investigation of misconduct, thereby increasing police accountability to the community and community trust

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in the Police Division. The commission shall consist of seven (7) residents of the city appointed by City Council for three-year terms. Council shall endeavor to reflect the community’s diversity in its appointments.

The Public Arts Commission of Oxford consists of six members appointed by City Council plus a City Council member appointed by City Council annually for a term of one year. Of the members initially appointed by Council, three shall serve a term of two years and three shall serve a term of four years, with all members thereafter (except for the Council representative) serving terms of four years. The members shall be residents of the City of Oxford. It shall be the duty of the Commission to develop a plan for the promotion of public art in the City, to make recommendations to the City Manager and to City Council on the implementation if public art in the City and to identify funding sources for public art.

The Records Commission meets every six months upon call of the Chair. The Commission consists of the City Manager, who shall serve as chair, the Finance Director, the Law Director and one citizen appointed by the City Manager. The Commission is responsible for all municipal records.

The Student and Community Relations Committee the SCRC consists of nine members and six ex-officio members, including one member of the Oxford City Council; three residents of the City of Oxford, at least one of whom shall reside in the Mile Square serving three-year terms; one Miami University graduate student to serve a one-year term; four undergraduate students of Miami University who are members of university-recognized organizations, one of whom shall be the Associated Student Government Secretary for Off-Campus Affairs serving one-year terms. Six ex-officio members include the City Manager or designee; the Miami University Dean of Students or designee; the Miami University Coordinator of Off-Campus Affairs; one representative of the Oxford Chamber of Commerce; one member of the Oxford Police Department; and one representative of the Talawanda School District, all serving one-year terms. The lengths of term vary. Generally meets not less than once per month during the academic year.

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56

Policies Tab

SUMMARY OF FINANCIAL POLICIES

Budget Policy

Budget Process

The preparation and adoption of the annual budget is one of the most important duties of the Finance Department. Sound financial practice and the desire to maintain a strong credit rating dictate that our budgets be balanced, constantly monitored, and responsive to changes in service demands. The process encompasses an extended period of planning, review, forecasting and priority setting. The Budget Document is a comprehensive fiscal plan which spells out how services will be provided and community improvements will be achieved. Upon its adoption by City Council, it becomes a controlling mechanism by which to measure the resources receipted and expenditures made to meet approved objectives.

The budgetary process is prescribed by provisions of the Ohio Revised Code § 5705.27 through 5705.59 and entails the preparation of budgetary documents within an established timetable that is detailed in the Legal Compliance section of this policy. The major documents prepared are the annual tax budget, the certificate of estimated resources, and the appropriation ordinance, all of which are prepared on the budgetary basis of accounting. The certificate of estimated resources and the appropriation ordinance are subject to amendment throughout the year.

All funds, other than agency funds, are legally required to be budgeted and appropriated, however, only governmental funds are required to be reported in the combined financial statements. . The primary level of budgetary control is at the program level and within each program at the level of personal services, certain other expenditures, capital outlay, and operating transfers as required by Ohio law. A program is a group of related activities performed by one or more organizational units for the purpose of accomplishing a function for which the City is responsible. In the City of Oxford, a division is the term used to outline the program level budget for the City. A Director, with the approval of the Finance Director and City Manager, is authorized to transfer appropriations between objects of expenditure budgeted within the same program (division), so long as total appropriations for each program (division) do not exceed the amount approved by ordinance of the City Council.

Legal Compliance

By July 15th, the City Manager submits an annual tax budget for the following fiscal year to City Council for consideration and passage. The adopted budget is submitted to the County Auditor, as secretary of the County Budget Commission, by July 20th of each year, for the period January 1st to December 31st of the following year.

The County Budget Commission determines if the budget substantiates a need to levy all or part of previously authorized taxes and reviews estimated revenue. The Budget Commission then certifies its action to the City by September 1st of each year. As part of the certification process, the City receives an official certificate of estimated resources that states the projected receipts by fund. Prior to December 31st, the City must revise its budget so that the total contemplated expenditures from any fund during the ensuing fiscal year will not exceed the amount available as stated in the Certificate of Estimated Resources. The revised budget then serves as the basis for the annual appropriation measure. On or about January 1st, the Certificate of Estimated Resources is amended to include any unencumbered fund balances from the preceding year. The certificate may be further amended during the year if a new source of revenue is identified or actual receipts exceed current estimates.

A temporary appropriation ordinance to control expenditures may be passed on or about January 1 of each year for the period January 1st through March 31st. By charter, the City Manager must submit an annual appropriation ordinance, for the period January 1st through December 31st, to City Council by March 31st of each year.

Legal Level of Control

The lowest level at which administration may not reassign resources without legislative approval is known as the “legal level of control". The legal level of control can vary from one government to another. The legal level of control is the level at which the City must present individual budgetary financial statements in their Comprehensive Annual Financial Report (CAFR), and is also the level at which budgetary violations must be

57

disclosed in the notes to the financial statements. In Ohio, the legal level of control is the level at which the appropriation measure is passed by Ohio Revised Code (ORC) § 5705.38 (C) which states:

Appropriation measures shall be classified so as to set forth separately the amounts appropriated for each office, department, and division, and within each, the amount appropriated for personal services.

City Council has the ability to establish its legal level of control at the beginning of each fiscal year coinciding with the adoption of its annual budget. Once established, the legal level of control will be the same throughout the fiscal year. The legal level of control for the City of Oxford is based on two subtotals for each department: 1.) Personnel Services and 2.) Other services and charges. Other Services and Charges include cost for materials, supplies, professional services, contractual services, utilities, debt, and other finance uses. Budget Amendments and Supplements The appropriation ordinance may be amended during the year as additional information becomes available, provided that total fund appropriations do not exceed the current estimated resources as certified. Oxford City Council, through the passage of City Ordinance No. 3381, has given authorization to the City Manager with the approval of the Finance Director to transfer up to ten thousand dollars for any one transfer between departments within a division for any one single purpose. During the year, several supplemental appropriations may be necessary. Budget meetings are conducted with each department to review and determine the status of their budget and make recommendations for increases and reductions to the original budget. During the review, the rationale for the changes is evaluated with the department head, the Finance Director, and the City Manager. The final recommendations are submitted by the City Manager to City Council for approval. At the close of each fiscal year, the unencumbered balance of each appropriation reverts to the respective fund from which it was appropriated and becomes subject to future appropriations. The encumbered appropriation balance is carried forward to the subsequent fiscal year and need not be re-appropriated. Balanced Budget The operating and capital budgets are the City’s annual financial operating plan. All funding will be subject to appropriation by City Council. The City will prepare an itemized budget for each fund and each department or program within the fund. The budget will be balanced with proposed estimated resources not exceeding the appropriations. When necessary, the following strategies will be used and they are listed in priority order:

1. improve productivity by re-evaluating expenditure requests; 2. seek assistance to support programs from outside sources; 3. improve revenue through the establishment of new service fees or increasing existing fees and

charges to reduce subsidy for services; 4. seek to increase property taxes; and lastly 5. reduce or eliminate services.

A diversified and stable revenue system is integral to a City maintaining protection against short-run economic fluctuations. The City continually strives to obtain additional major revenue sources as a means to balance the budget. Monthly reports are prepared to compare actual revenues to budget and to determine the variances and associated corrective action necessary. City staff and Council will review fees and charges annually and will adjust or modify such fees as to keep pace with the cost of providing the service. Budget Format and Structure Budgets for all funds are adopted on a basis consistent with generally accepted accounting principles (GAAP). The budget format and structure will follow the guidelines outlined below:

1. The budget will be prepared on the cash basis. 2. The budget will be on a departmental basis. 3. The budget will be sufficiently detailed to identify all significant sources and uses of funds.

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The format will include the following on a fund-by-fund basis: A. estimated beginning fund balances; B. estimated receipts; C. projected cash disbursements; D. encumbrances; and E. the estimated year-end fund balances.

Actual data for the two preceding year-end’s, current year results through the nearest month-end date, projected current year estimated expenditures or expenses and the current year’s appropriation will be presented for comparative purposes. Statements of Policy Understanding the budgeting process and compliance requirements of the Ohio Revised Code, the City of Oxford has adopted the following budget policy statements:

Tax budget must be submitted to the County Budget Commission by July 15th of each year for the following year, January 1st through December 31st, in accordance with ORC § 5705.28.

Annual operating budgets will be adopted for the General Fund, Special Revenue Funds, Debt Service

Funds and Proprietary Funds. Project-length budgets will be adopted for all capital projects.

Annual operating budgets will be adopted on a balanced basis, where operating revenues (estimated revenues) are used to fund operating expenditures/expenses (appropriations). Operating revenues include taxes, charges for services, interest earnings, license and permit fees, fines and forfeitures, regularly recurring governmental aid, debt proceeds and transfers in from other funds for operating (non-capital) purposes. Operating expenditures/expenses include salaries and wages, employee benefits, non-capital equipment and improvements, depreciation (proprietary funds only), materials, supplies, contractual costs, and transfers out to other funds for operating (non-capital) purposes. Fund balance should not be considered a source of funds for operating expenditures/expenses. Nothing in this policy shall prohibit the use of operating revenues for capital expenditures/expenses.

The Capital Improvement Plan (CIP) which forecasts capital projects over a five-year period is updated

annually. The plan prioritizes all anticipated projects and determines availability of funding. This document is presented to City Council prior to the submission of the annual operating budget and is incorporated into the annual operating budget for all approved projects in the upcoming fiscal year.

Unreserved and undesignated fund balances may be appropriated as part of the adopted budget to

capital projects or pay for emergency expenditures/expenses. Unreserved and undesignated fund balance should not be used to fund operating expenditures/expenses in the adopted budget.

The City's fiscal year will be the calendar year and its budget calendar will be as provided for in Article

VII § 7.04 of the Charter of the City of Oxford, as follows:

On or before July 1st of each year, the Finance Director will submit to the City Manager a calendar outlining the budget process for the upcoming year.

On or before November 30th of each year, the City Manager will meet with each department

head to obtain operating initiatives for the upcoming budget year.

The City Manager, with the assistance of the Finance Director will determine if a temporary budget is warranted and submit either a temporary or final budget by December 31st of the current year.

An operating budget will be presented to City Council at a public meeting at such time as will

permit its adoption by City Council and transmittal to the County Budget Commission as required by the Ohio Revised Code.

After the public meeting, the Council may adopt the proposed budget with or without

amendment. In amending the proposed budget, it may add or increase programs or amounts, and may decrease or delete programs or amounts, except expenditures specifically referenced

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by law, or for debt service or for an estimated cash deficit, provided that it may not increase the estimated revenues or the total proposed expenditures without the affirmative vote of three-fourths of all members elected to City Council.

The Council shall adopt the proposed or temporary budget and determine the tax rate for the

ensuing year on or before December 31st of the current fiscal year.

The City Manager may, at any time during the fiscal year, transfer part or all of any available appropriation balance among programs or accounts within any fund. The Council may, by ordinance, transfer part or all of any available appropriation balance among programs or accounts within and/or between any funds.

The City Manager, with the approval of the Finance Director, may transfer up to ten thousand dollars for

any one transfer between departments within a division.

No appropriation may be reduced below any amount required by law to be appropriated or by more than the amount of the available balance thereof.

Compliance and Monitoring The City will maintain a budgetary control system to ensure that appropriations or fund balances will not be overdrawn. A purchasing control system will be maintained which will generally require advance authorization of purchases as required by ORC § 5705.41 and be in accordance with the City of Oxford purchasing policy. Encumbrance accounting will be utilized as an extension of formal budgetary control. Under this system, purchase orders, contracts and other commitments for the expenditure of monies are recorded as an appropriation encumbrance prior to placing the order or entering into the contract in order to reserve that portion of the applicable appropriation.

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CITY OF OXFORD

2020 Capital Improvement Calendar

Date Task Thursday, May 23 City Manager has kickoff meeting to discuss the Budget & CIP process. Thursday, May 23 Finance sends out submittal forms to Department heads. Thursday, May 23 to Department heads prepare CIP submissions Thursday, June 20 Friday, June 21 CIP forms are due back to Finance. Monday, June 24 to Finance complies the CIP departmental submissions and distributes copies Friday, July 22 to the City Manager and the Finance Director. Monday, July 29 to Meetings scheduled to discuss CIP submissions with Department heads. Friday, August 2 Monday, August 5 to City Manager prepares CIP for the presentation to City Council. Wednesday, August 7 Thursday, August 8 Recommended CIP is given to City Council Monday, August 19 City Council’s CIP work session

Financial 2020 Operating Budget Calendar

Date Task Thursday, May 30 to Finance begins preparing payroll budget estimates and other budget material. Wednesday, July 10 Thursday, July 11 Budget forms and information are provided to department heads. Friday, August 9 Department budget submissions are due back to finance. Monday, August 12 to Finance complies budget submissions for distribution to the City Manager and Friday, August 16 Finance Director. The final draft CIP is Incorporated into the budget. Monday, August 26 to City Manager meets with the department heads to discuss submissions. Friday, August 30 Tuesday, September 3 to Finance compiles final recommendations for budget and prepares the document Wednesday, September 25 for printing. Friday, September 27 Budget documents are submitted to City Council in their Friday packets. Thursday, October 17 First budget work session with City Council. Tuesday, November 5 First reading of the Budget Ordinance. Tuesday, November 19 Second reading of the Budget Ordinance.

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Policy

Purpose

The City of Oxford has an important responsibility to its citizens to carefully account for public funds, to manage municipal finances wisely, and to plan and provide for the adequate funding of services desired by the public and as required by laws, rules, or regulations, including the provision and maintenance of public facilities and improvements. Sound financial policies are the cornerstone needed to achieve that level of responsibility.

The financial goals and policies set forth on the following pages are intended to be the foundation of guidance for the continued financial strength and stability of the City of Oxford. They have been created where needed, reviewed, and amended as necessary and are detailed in full in the first edition of a Comprehensive Financial Policy Document for the City of Oxford.

Financial Goals

Financial goals are broad, fairly timeless statements of the financial position the City seeks to attain. The financial goals for the City of Oxford are:

To provide full value for each tax dollar by delivering quality services efficiently and on a cost-effectivebasis.

To preserve our quality of life by providing and maintaining adequate financial resources necessary tosustain a sufficient level of municipal services, and to respond to changes in the economy, the prioritiesof governmental and non-governmental organizations, and other changes that may affect our financialwell-being.

To maintain a strong credit rating in the financial community.

Financial Policies

Financial policies support the financial goals. They are general statements that guide decision-making in specific situations, to ensure that a decision will contribute to the attainment of the financial goals. Federal and state laws, rules, and regulations, our City Charter, and generally accepted accounting principles promulgated by the Governmental Accounting Standards Board (GASB), the Government Finance Officers Association of the United States and Canada (GFOA) and the Association of Public Treasurer’s of the Untied States and Canada (APT) that govern and direct our financial policies and processes. It is the intent and design of these policies to:

Provide conceptual standards for financial decision-making, Enhance consistency in financial decisions, and Establish parameters for administration to use in directing the day-to-day financial affairs of the City.

Scope

The scope of the financial policy includes ten primary policies that focus on the key tasks of a municipal finance department. The policies pertain to budget (as outlined above), purchasing, capital asset management, cash management, investment, collections, debt management, internal controls, planning, and reporting. Each policy will be outlined below with the exception of the budget policy that was provided in full above. These policies were approved by City Council and/or the City Manager. They are reviewed and revised periodically.

A. Purchasing Policy

Purchasing is a support function that directly affects all City departments and division operatingbudgets, equipment inventories, and overhead costs. Purchasing is an important component inaccomplishing various City goals and objectives in a cost-effective manner. This policy defines a scopeof purchasing, the purpose, and goals of purchasing. It includes statements of policy that provideguidance on:

a. Emergency purchase order procedures;b. Non-emergency purchase order procedures;c. Competitive sealed bid procedures;d. Lowest and best bidder requirements;

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e. Change order procedures;f. Non-Competitive purchase procedures;g. Purchases made by state contract;h. Procedures for competitive purchases under $20,000;i. Professional service contract procedures;j. Changes to open purchase orders.

The purchasing policy includes two interior policies:

1. Prevailing wage policy per Ohio Revised Code Chapter 4115, and2. Findings for recovery per Ohio Revised Code Chapter 9.24.

B. Procurement Policy

The procurement card is a newer purchasing tool, which offers an alternative to the existing City ofOxford purchasing process. The procurement card policy defines how the program works, thepurchasing guidelines, the restriction on use of the procurement cards, how to place an order and verifythe purchase.

C. Capital Asset Policy

The asset management system is an accounting and management system that coordinates policiesand procedures with various methods for recording and reporting monetary amounts associated withfixed asset acquisitions, transfers, and dispositions. Each department and/or division of the City ofOxford is required to maintain and verify the record of the fixed assets of the City.

The capital asset policy discloses the purpose, goals, reporting thresholds, reporting policy, anddefinitions. The policy defines capital asset classifications, networks, and subsystems. The policydelineates capital asset valuations including acquisition costs, additions, and modifications to existingassets, asset purchases under a capital lease, costs subsequent to acquisition and composite groupingfor asset valuation.

The policy defines how to transfer capital assets between departments and funds of the City. It outlineshow to dispose of the capital assets, how to track construction-in-progress, how to record depreciation,how to determine salvage value, how to tag a capital asset, and when physical inventory of assetsshould be verified.

The full policy can be found in the capital budget section of this document.

D. Cash Management Policy

Effective cash management is recognized as essential to good fiscal management and is a vitalcomponent in the City of Oxford’s overall financial strategy. The Investment Policy and Revenue Policyprovided detailed guidance on how to manage the cash collected and held for deposit for the City ofOxford. This policy discloses the list of eligible depositories for the City of Oxford. It defines how thedeposits will be collateralized. It describes how interest will be monitored recorded and distributedamongst the appropriate funds.

This policy encompasses a petty cash and change drawer policy within it. The petty cash and changedrawer policy establishes the correct procedures for departments who have a change drawer for thepurpose of receipting payments made to the City for various services provided.

E. Investment Policy

The Investment Policy applies to the investment of all funds of the City, both short-term operating fundsand long-term funds including investments of proceeds from certain bond issues. This policyestablishes the Investment Review Committee. It outlines investment objectives; Establishes standardsof care; Describes investment parameters for the City; Defines permissible investments.

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This policy establishes guidelines for managing repurchase agreements. It explains how investments will be collateralized. The policy defines how the City will deal with derivative products, and sets down rules for pooling of investments. Safekeeping and custody guidelines are outlined in the policy as well as it providing the investment reporting requirements. It suggests eligible institutions and dealers to assist with investment management. Lastly, it delineates internal controls necessary to properly manage an investment portfolio.

The full policy can be found in the supplemental information section of this document.

F. Collection Policy

This policy discloses how delinquent obligations will be collected by the City. It specifically addressesutility billing and municipal income tax assessments. It describes the accounts receivable write-offpolicy. Lastly, it discloses how eligible indebtedness to the City will be attached to property as part ofthe collection process.

G. Debt Management Policy

The purpose of this policy is to guide City officials as they consider the proper use of debt to fundcapital projects. The primary objective is to establish conditions for the use of debt and to createpolicies that minimize the City’s debt service and issuance costs, retain the highest credit rating, andmaintain full and complete financial disclosure and reporting.

This policy encompasses legal and regulatory requirements, planning for debt, prioritizing capitalprojects, and identifying the useful life of a project. The policy states guidelines on issuing debt,financing alternatives, describes how to select service providers, discloses how to choose a method ofsale, outlines communications and applications with the rating agencies. The policy establishes aprocedure to select the type of bond, what documents to disclose to issue debt, how to manage andinvest debt proceeds, discusses how too manage debt limitations and compliance with those limits,arbitrage compliance, investor relations, and it explains refunding options.

The full policy can be found in the debt section of this document.

H. Internal Control Policy

Internal controls have long been regarded as the cornerstone in ensuring that assets are accounted forand used properly. The policy outlines the objectives of the policy, the procedural narratives to complywith the policy and the department responsibilities regarding internal controls.

I. Planning Policy

The City of Oxford recognizes that prudent financial planning considers the multi-year implications offinancial decisions. The policy establishes guidelines on planning elements. It describes the five-yearfinancial planning requirements as well as the annual financial plan requirements.

J. Reporting Policy

The reporting policy is intended to establish uniform requirements for the City of Oxford with regard tofinancial accounting and reporting, so that the financial position and results of operations of each fundcan be publicly available to citizens, legislators, financial institutions, and others interested in suchinformation. This policy is a composite of several shorter policies on revenue, expenditures/expense,operating position, reserves and accounting, auditing and financial reporting.

The overall goals of these Financial Policies are to outline the best procedures and practices in governmental financial management. Adhering to these policies will help to ensure that the City maximizes its expenditures/expenses, preserves the safety of is public funds, and maintains a strong position in the financial community.

A full version of any policy can be found on the City of Oxford website at www.cityofoxford.org on the Finance Department page.

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Major Funds Tab

MAJOR FUND ANALYSIS

General Fund

The General Fund is used to account for all financial transactions which are not accounted for in other funds. The principal sources of revenue of the General Fund are municipal income taxes, property taxes, revenues shared from other governments, court fines, and cost reimbursements from other funds.

The 2020 General Fund budget is comprised of $17,628,292 in expenditures. This represents an increase of $2,010,247 or 12.87% above the 2019 original appropriation budget of $15,618,045. The proposed revenues are estimated at $17,628,292, an increase of $2,010,247 or 12.87% above the 2019 budgeted revenue of $15,618,045. The 2020 Proposed Budget is a balanced budget.

The 2020 General Fund budget has programmed into it the funding for capital projects in the Capital Equipment Fund and the Capital Improvement Fund. A typical General Fund budget has programmed in $500,000 to $1,000,000. For the 2020 Budget the following transfers were incorporated into the budget $489,004 for equipment and $759,448 for improvements. Key improvement projects funded by the General Fund in the 2020 capital budget are street resurfacing and crack sealing projects, Urban Paving Program Campus-Patterson-Chestnut, Emerald Ash Borer response, sidewalk and gutter replacements, 72" & 42” Culvert Repairs on US27 North, pedestrian safety on US 27 North street lighting, roadway paver maintenance, Northridge Dr. Applewood Stormwater improvements, uptown water garden (fountain) replacement design and conversion of streetlights to LED pilot program. Key equipment purchases slated for 2020 include 3 police cruisers and equipment, replacing 800MHZ radios, BS&A Human Resource software, replace a 2006 Ford Explorer with Command Vehicle, park equipment and playground repairs, Unmanned Aerial System (UAS) drone, City website update, replacement of 2008 Ford F350 and various computer upgrades and miscellaneous purchases. Details can be seen in Capital Budget section.

There is a 3% COLA adjustment included in this year’s budget for all other employees. Two new full time employees – Police Officer and Service Worker I have been incorporated in this year’s budget. The Police Officer’s salary and benefits will be offset by payment from by Talawanda School District School Resource Officer and 50% of the Service Worker’s I salary and benefits will be paid out of the Oxford Area Trail Capital Improvement Fund. Most of the operational expenses have remained relatively flat or decreases mirroring the prior three budgets for the General Fund. Management will closely monitor spending in 2020 to assure compliance and the uncertainty in the economy due the current financial conditions in the state and country in general.

GENERAL FUND REVENUE BREAKDOWN FOR 2020

Taxes57.07%

Intergovernmental0.89%

Charges for Services3.28%

Permits & Fees2.97%Fines & Forfeits

0.94%Interest Income

0.90%

Miscellaneous0.92%

Transfers-In8.53%

Advances-In24.50%

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Each budget year the departmental directors take a serious investigative approach to research, verify and quantify all possible General Fund revenue streams. Each year departments review fee structures and charges for services that are included in the estimate of revenue for 2020. This year’s revenue estimates are based on a five year analysis of revenue and a review of each revenue stream. Departmental directors are charged with reviewing and assisting in forecasting achievable amounts that are neither overly conservative nor overly liberal.

GENERAL FUND REVENUE HISTORICALLY

The City delivers tax-supported services to its residents in several basic program areas including Security of Persons & Property, Public Health & Welfare, Leisure Time Activities, Community Environment, and General Government Services. A graphical analysis can be found in the General Fund detail section of this document.

GENERAL FUND EXPENDITURES HISTORICALLY

- 2.0 4.0 6.0 8.0 10.0 12.0 14.0 16.0 18.0

2017 Actual 14,127,4762018 Actual 13,615,0322019 Budget 15,618,0452020 Budget 17,628,292

2019 Budget

2016 Actual

2017 Actual

2018Budget

Millions

- 2.0 4.0 6.0 8.0

10.0 12.0 14.0 16.0 18.0

2017 Actual 16,076,1432018 Actual 13,917,8282019 Budget 15,618,0452020 Budget 17,628,292

2020Budget

2017Actual 2018

Actual

2019Budget

Millions

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The pie chart below reflects the allocation of General Fund appropriations into in composite elements of salaries, benefits, operating expenditures and transfers-out. Specifically in 2020 the General Fund will $5,424,8411 in salaries; $1,566,971 in employee benefits; $3,893,903 in operating expenditures to perform programs and provide City services; and $2,147,527 in transfers-out and $4,595,050 budgeted advances-out to subsidize other funds. The administrative staff of the City has made great strides to focus the spending in the General Fund on the critical services of the City. The General Fund will need to be monitored continually to ensure it remains stable for future budgets. The 2020 General Fund is the most prudent and efficient spending plan of the estimated resources available to the City.

GENERAL FUND EXPENDITURES BY DISTRIBUTION

The following two statements are summaries listing the General Fund Revenue by Source and Expenditures by Program for the current proposed budget, as well as last year’s budget and the actual expenditures for the two prior years.

GENERAL FUND REVENUES AND EXPENDITURES HISTORICALLY

2017 – 2018 are based on actual data and 2019 – 2020 are based on budget data.

On the following pages are detailed schedules of revenue and expenditure for the General Fund as presented in the 2020 Proposed Budget.

Salaries30.77%

Benefits8.89%

Operating Expenditures

22.09%

Transfers-Out12.18%

Advances-Out26.07%

- 2.0 4.0 6.0 8.0

10.0 12.0 14.0 16.0 18.0

2017 2018 2019 2020Revenue 14,127,476 13,615,032 15,618,045 17,626,292Expenses 16,076,143 13,917,828 15,618,045 17,628,292

Millions

67

GENERAL FUND REVENUE BY SOURCE


Revenues:Taxes 10,128,711$ 10,510,373$ 10,878,698$ 10,758,500$ 10,967,148$ Intergovernmental Receipts 64,749 110,768 128,686 129,077 171,722 Charges for Services 481,301 486,265 458,705 587,460 631,450 Permits and Fees 572,643 640,360 557,884 546,300 571,000 Fines, Costs & Forfeitures 145,879 189,079 181,858 177,000 179,000 Interest Income 127,653 151,227 170,001 192,528 173,502 Miscellaneous 204,119 217,160 247,250 167,600 175,500 Transfers-In 153,529 161,694 137,570 138,149 163,920 Advances-In 1,696,126 1,660,550 854,380 2,921,431 4,595,050

Total Revenue 13,574,710$ 14,127,476$ 13,615,032$ 15,618,045$ 17,628,292$

GENERAL FUND TAX BREAKDOWN


Taxes: Property Tax 1,085,208$ 1,099,059$ 1,171,892$ 1,276,700$ 1,190,000$ Income Tax 8,420,652 8,783,372 9,058,621 8,850,000 9,115,500 Hotel Tax 241,855 261,642 271,952 265,000 265,000 Local Government Tax 334,806 328,608 337,176 328,000 357,848 Other Taxes 46,190 37,692 39,057 38,800 38,800

Total Taxes 10,128,711$ 10,510,373$ 10,878,698$ 10,758,500$ 10,967,148$

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GENERAL FUND EXPENDITURE BY PROGRAM AREA


Security of Persons & Property110 Law Enforcement 4,310,644$ 4,665,054$ 4,724,277$ 5,345,047$ 5,535,995$ 120 Traffic Control 69,006 71,578 75,833 85,351 86,308 170 Street Lighting 86,407 87,565 88,333 92,050 92,050

Total 4,466,057$ 4,824,197$ 4,888,443$ 5,522,448$ 5,714,353$

Public Health & Welfare210 Cemeteries 9,870$ 10,804$ 9,931$ 15,000$ 15,000$ 220 Public Health 6,570 6,576 6,598 6,600 6,600 221 Community Assistance 106,864 109,964 111,464 110,464 123,964

Total 123,304$ 127,344$ 127,993$ 132,064$ 145,564$

Leisure Tima Activities290 Senior Ctens/Cmty Ctr 26,880$ 23,183$ 23,781$ 35,270$ 22,500$ 610 Swimming Pool 104,880 109,143 91,520 203,750 260,180 620 Recreation Programs 828,366 865,023 893,127 975,328 1,005,698 630 Parks & Public Property 380,363 407,409 399,899 430,492 446,330

Total 1,340,489$ 1,404,758$ 1,408,327$ 1,644,840$ 1,734,708$

Community Environment310 Planning Department 371,992$ 401,146$ 421,559$ 437,056$ 486,847$ 320 Inspections 406,639 552,628 465,727 495,229 510,674 335 Affordable Housing 12,600 10,000 8,000 8,000 8,000 345 Urban Forestry 32,122 31,574 29,152 32,500 32,500 350 Economic Development 119,587 123,269 127,430 130,793 133,910

Total 942,940$ 1,118,617$ 1,051,868$ 1,103,578$ 1,171,931$

General Government408 MIS 97,674$ 100,977$ 109,306$ 123,207$ 135,197$ 410 City Manager's Office 194,091 245,108 244,638 236,787 297,537 420 Finance Department 320,762 268,961 275,089 293,014 297,492 421 Income Tax Collection 349,294 369,357 395,487 355,145 365,800 430 Law Department 162,615 209,772 299,914 181,403 181,419 450 HR - Communications 125,363 129,590 125,501 129,056 130,872 465 Clerk of Council 80,823 94,183 93,263 99,156 101,198 470 Legislative 26,083 40,317 30,884 33,792 42,712 480 Municipal Building 144,975 139,757 148,323 224,245 184,261 481 City Garage 117,588 122,239 123,412 135,528 140,224 483 Oxford Courthouse Bulding 23,415 31,948 18,814 41,399 41,463 490 Engineering 148,647 173,435 177,201 163,057 160,984 999 Contingency - - - 40,000 40,000

Total 1,791,330$ 1,925,644$ 2,041,832$ 2,055,789$ 2,119,159$

Capital Improvements -$ -$ -$ -$ -$ Transfers To 3,111,673 5,015,033 3,544,985 2,237,895 2,147,527 Advances To 1,696,126 1,660,550 854,380 2,921,431 4,595,050

Total Expenditures 13,471,919$ 16,076,143$ 13,917,828$ 15,618,045$ 17,628,292$

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Water Funds

The Water utility is charged with the responsibility of procuring, treating, pumping, and distributing potable water and providing related water service to customers within its service area. The Division of Water operates a public water supply system which services not only the City of Oxford, but also surrounding townships. The City is empowered to establish rates and charges for the services provided by its utility acquire property and construct facilities to provide for water services throughout the service area, and perform other necessary functions in respect to operation and maintenance of the water works system. The Water utility is a self-supporting activity of the City.

The Water Funds consist of three primary funds: the Water Operating Fund, the Water Improvement Fund and the Water Capital Equipment Fund. The Water Operating Fund is used to account for the operation of the City’s water treatment and distribution systems. The Water Improvement Fund is used to account for construction and other infrastructure improvements made to the treatment plant or distribution system. The Water Capital Equipment is used to account for capital equipment purchased to improvement the operation at the treatment plant or to provide service within the distribution system. There are also four Capacity Benefit funds that relate to water service. They are used to make accumulate permit fees by quadrant to be used for capital improvements to production wells, the treatment plant, and the water transmission and distribution systems.

The 2020 Water Operating Fund budget is comprised of $2,742,254 in expenses. This represents an increase of $14,021 or 0.51% over the 2019 budget of $2,728,233. The proposed revenues are estimated at $2,742,254, this represents an anticipated increase in revenue of $14,021 or 0.51% in this fund compared to last year’s budget. The proposed 2020 total Water Fund Budgets budget forecasts a decrease to cash carryover balance of $425,615 due to capital spending. The Water Operating Fund has planned transfers to the Water Improvement and Capital Equipment Funds to for capital projects needed at the water plant and in the water distribution system. The transfers are for $131,850 and $439,624 respectively as part of the Water Operating Fund budget.

The main projects in the Water Improvement Fund this year include meter system upgrades, system improvements, upgrade water main Contreras - Lynn-Fieldcrest, clean and redevelop vertical water well, lead service line replacements, and Water Treatment modernization feasibility study and design. The capital equipment purchases include technology upgrades, security improvements, replacement for 2007 Ford Ranger, replacement of skid steer loader, new leak detection equipment, replacement of Mueller tap machine and electric charging stations contribution. The total cost of all the capital outlays that impact Water Funds are budgeted at $1,287,750.

Water Operating Fund Revenues & Expenditures Historically


2.30 2.35 2.40 2.45 2.50 2.55 2.60 2.65 2.70 2.75 2.80


Millions

70

Wastewater Funds

The Wastewater utility is responsible for the network of sewers conveying sanitary sewage and industrial waste in the City of Oxford from their point of origin to the treatment facility for treatment and disposal. Wastewater maintains, cleans, repairs and improves sewers and their appurtenances.

The Wastewater Funds consist of three primary funds: the Wastewater Operating Fund, the Wastewater Improvement Fund and the Wastewater Capital Equipment Fund. The Wastewater Operating Fund is used to account for the operation of the City’s wastewater treatment, transmission and collection systems. The Wastewater Improvement and Capital Equipment Funds are used to account for capital projects funded with wastewater service revenue to make improvements to the wastewater treatment, transmission and collection systems. The Wastewater Improvement Fund is used to account for construction and other infrastructure improvements made to the treatment plant or the collection and transmission systems. The Wastewater Capital Equipment Fund is used to account for capital equipment purchased to improvement the operation at the treatment plant or to provide service within the collection and transmission systems. There are also four Capacity Benefit funds that relate to wastewater service. They are used to make accumulate permit fees by quadrant to be used for capital improvements to the wastewater transmission and collection systems.

The 2020 Wastewater Operating Fund budget is comprised of $2,996,085 in expenses. This represents an increase of $7,925 or 0.27% over the 2019 budget of $2,988,160. The proposed revenues are estimated at $2,996,085 anticipating an increase 0.27% above the 2019 budgeted revenue amount of $2,988,160. The proposed 2020 total Wastewater Funds budget forecasts a decrease to cash carryover balance of $475,352 due to capital spending. The Wastewater Operating has planned transfers to the Wastewater Improvement and Capital Equipment Funds to pay for the capital improvements needed at the wastewater treatment plant and in the wastewater transmission and collection system. The transfers are for $190,350 and $237,754 respectively and are part of the Wastewater Operating Fund budget.

The projects undertaken in the Wastewater Improvement Fund are for routinely funded items to perform meter upgrades, disc aeration rehabilitation, Walnut Street sanitary sewer improvements, smoke testing, sanitary sewer relining and general system improvements. The 2020 capital equipment budget includes funding for technology upgrades, UV lamp replacements, replacement of entry gate at the plant, replacement 2009 F250 Super Duty truck, replacement of 2004 backhoe and electric charging stations contribution. The total costs for capital outlays funded by the Wastewater Improvement and Capital Equipment Funds are budgeted at $922,350.

Wastewater Operating Fund Revenues & Expenditures Historically


- 0.5 1.0 1.5 2.0 2.5 3.0 3.5 4.0


Millions

71

Solid Waste Funds

The Solid Waste utility is responsible for expenditures related to the solid waste, recycling, and yard waste programs for the City. All Solid Waste programs are provided through a third-party contract. The Contractor is responsible for the collection and disposal of all solid waste and recyclable materials retained curbside or in dumpsters throughout the City. The Contractor also maintains and services a "transfer station" with a forty-two (42) cubic yard compactor for solid waste at the City Streets and Maintenance Division garage facility.

The Solid Waste Funds consist of two primary funds: the Solid Waste Operating Fund, and the Landfill Post-Closure Investment Fund. The Solid Waste Operating Fund is used to account for the expenditures associated with the pickup of household solid waste, dumpster solid waste, yard waste, and recycled materials within the City. Oxford has 4,112 Solid Waste and recycling, residential and commercial accounts, with 3,514 single-family, duplex, and mobile home residential customers. There are a total of 598 commercial accounts citywide. The Landfill Post-Closure Investment Fund is used to capture costs related to the City's capped landfill.

The landfill occupies approximately twenty-three (23) acres on a plot of thirty (30) acres owned by the City. It is located in the southeast quarter of the City. An estimated 826,000 cubic yards of waste was covered within the landfill between 1955 and 1995. Waste depths are estimated to be approximately ten feet thick along the southern margin, less than three feet thick along the western margin, with a maximum waste thickness of thirty to forty-five feet in the central portion. In 1992, the City entered into a contract with the Ground Water Associates (GWA) to prepare a closure plan. Oxford also stockpiled yard waste and operated a Class IV Compost facility on a portion of this property.

During 1986, the City stopped receiving Solid Waste in its public landfill. State and federal laws and regulations require the City to permanently close the landfill and to perform certain maintenance and monitoring functions at the site for thirty years post-closure. The amount of post-closure cost remaining was $1,241,081 as of December 31, 2018. The post-closure cost is based on what it would cost to perform all future post-closure care in 1996. The Ohio Environmental Protection Agency officially certified the closure of the landfill in May 1996. The costs of post-closure are paid through the Solid Waste Operating Fund.

The 2019 Solid Waste Operating Fund budget is comprised of $2,389,227 in expenses. This represents an increase of $672,628 or 39.18% over the 2019 budget of $1,716,599. The proposed revenues are estimated at $1,965,718 anticipating an increase of $365,119 or 22.81% above the 2019 budgeted revenue amount of $1,600,599. The proposed 2020 total Solid Waste Fund Budgets reflects a decrease of $402,709 to cash carryover balance. The main driver of the decreased carryover balance is the purchase of a new tub grinder for branch and leave recycling. The budgeted increase in revenue is due to increased pricing from our contractor being passed on to the users and a grant to offset the tub grinder purchase.

Solid Waste Fund Revenues & Expenditures Historically


-

0.5

1.0

1.5

2.0

2.5


Millions

72

Fire & EMS Fund

The Fire & EMS fund is responsible for expenditures related to all Fire, EMS and Emergency Management operating expenditures for the City. This Fund was created in 2011 as the result of the successful passage or Issue 15 – raising our Income Tax rate .25% and dedicating this revenue source to the newly created fund. For budgeting purposes and a historical perspective, all expenditures and revenue associated with Fire, EMS and Emergency Management are presented in this new fund rather than the General Fund.

In 2006 the City operated as an all-volunteer operation with a full time Fire Chief. An Assistant Fire Chief was added in 2007. Starting mid-year 2008, a first shift 7am to 7pm of three part time Firefighter/EMT’s were added. In 2010, a second shift of three part time Firefighter/EMT’s was added. This enabled the department to offer Paramedic level service and enabled a substantial reduction in response times. This was all taking place in the General Fund and Council new that these valuable services provided to the citizens of Oxford needed a new funding source to make it a self-sustain operation. Issue 15 was put on the ballot in November of 2010 and was successful. The current budget includes station staffing of three full-time Captain positions (one each shift), six full-time Firefighter/Paramedic positions (two each shift) and 1 additional part-time firefighter/EMT or Firefighter Paramedic positions on each shift 24 hours a day, seven days a week for a total of four responders. We also add a fifth part-time position on Thursday, Friday, and Saturday night shifts (7p-7a) for a total of five responders on those three nights where our run volume traditionally peaks in a small window.

Other revenues sources include grants applied for and subsequently awarded to the department. Also the City receives revenues from both Oxford Township and Milford Township projected to be $146,200 annually. In 2005 the City initiated “Soft” billing for EMS services to offset associated costs. The City of Oxford recently negotiated a new three year contract with Oxford Township increasing the yearly contribution to $126,000 from $90,000. Milford Township has recently agreed to a new two year agreement increasing their yearly contribution to $20,200 annually from $16,200.

The 2020 Fire & EMS Operating Fund budget is comprised of $3,198,482 in expenses. This represents an increase of $500,248 or 18.54% over the 2019 budget of $2,698,234 ($442,050 increase to capital spending and $58,198 increase in operational expenses). The proposed revenues are estimated at $2,209,515 anticipating a decrease of $239,322 or 9.77% below the 2018 budgeted revenue amount of $2,209,515. The proposed 2019 budget reflects a decrease of $488,719 to cash carryover balance. Capital expenditures include SCBA replacements, technology upgrades, HVAC/Ductwork replacement, replacement of 2000 Rescue Pumper, and replacement of 800MHz radios.

Fire/EMS Fund Revenues & Expenditures Historically


- 0.5 1.0 1.5 2.0 2.5 3.0 3.5


Millions

73


74

Legislation Tab

ORDINANCE NO. 3538

AN ORDINANCE TO MAKE APPROPRIATIONS FOR CURRENT EXPENSES AND OTHER EXPENDITURES OF THE CITY OF OXFORD, STATE OF OHIO, DURING THE FISCAL YEAR ENDING DECEMBER 31, 2020.

WHEREAS, appropriations are needed for the fiscal year ending December 31, 2020 and monies will be available for appropriation in those funds.

THE COUNCIL OF THE CITY OF OXFORD, OHIO, HEREBY ORDAINS THAT:

SECTION 1: To provide for the current expenses and expenditures of the City of Oxford during the fiscal year ending December 31, 2020, the following sums be and they are hereby set aside and appropriated as follows:

GENERAL FUND 110

SECURITY OF PERSONS & PROPERTY Personnel Services 4,690,841

Other Services & Charges 1,023,512

Total Appropriation 5,714,353

PUBLIC HEALTH AND WELFARE Other Services & Charges 145,564

Total Appropriation 145,564

LEISURE TIME ACTIVITIES Personnel Services 1,234,409

Other Services & Charges 500,299


COMMUNITY ENVIRONMENT Personnel Services 607,788



GENERAL GOVERNMENT Personnel Services 1,017,882



TRANSFERS TO OTHER FUNDS Other Services & Charges 2,147,527


ADVANCES TO OTHER FUNDS Other Services & Charges 4,595,050


TOTAL GENERAL FUND APPROPRIATIONS 17,628,292

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FIRE/EMS FUND 418 Personnel Services 1,812,394


TOTAL FIRE/EMS FUND APPROPRIATIONS 3,198,482

STREET FUND 122 Personnel Services 775,292


TOTAL STREET FUND APPROPRIATIONS 985,416

STATE HIGHWAY IMPROVEMENT FUND 123 Other Services & Charges 20,200

TOTAL STATE HIGWAY IMPROVEMENT 20,200 FUND APPROPRIATIONS

PARKING FUND 130 Personnel Services 444,323


Transfer to Other Funds 493,539

TOTAL PARKING FUND APPROPRIATIONS 1,047,918

PARKING IMPROVEMENT FUND 142 Other Services & Charges 429,127

TOTAL PARKING IMPROVEMENT FUND APPROPRIATIONS 429,127

CAPITAL IMPROVEMENT FUNDS

COMMUNITY DEVELOPMENT BLOCK GRANT FUND 126 Other Services & Charges 208,778

Total Appropriations 208,778

COMMUNITY DEVELOPMENT BLOCK GRANT LOAN FUND 128 Other Services & Charges 160,000


CAPITAL EQUIPMENT FUND 140 Other Services & Charges 481,495


CAPITAL IMPROVEMENT FUND 141 Other Services & Charges 1,512,000

Advance to Other Funds 785,050

Total Appropriations 2,297,050

OAT CAPITAL IMPROVEMENT FUND 144 Personnel Services 30,495


Advance to Other Funds 1,800,000


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HIGH ST. PEDESTRIAN SAFETY (MU) CAPITAL IMPROVEMENT FUND 147 Other Services & Charges 2,630,000

Advance to Other Funds 1,630,000


TOTAL CAPITAL IMPROVEMENT FUND APPROPRIATIONS 10,007,818

WATER FUNDS

WATER (OPERATING) FUND 321 Personal Services 1,451,269


Transfers to Other Funds 618,326


WATER IMPROVEMENT FUND 322 Other Services & Charges 1,120,000


WATER CAPITAL EQUIPMENT FUND 320 Other Services & Charges 167,750


TOTAL WATER FUNDS APPROPRIATIONS 4,030,004

WASTEWATER FUNDS

WASTEWATER (OPERATING) FUND 331 Personal Services 1,687,564


Transfers to Other Funds 479,956


WASTEWATER IMPROVEMENT FUND 332 Other Services & Charges 727,000


WASTEWATER CAPITAL EQUIPMENT FUND 330 Other Services & Charges 195,350


TOTAL WASTEWATER FUNDS APPROPRIATIONS 3,918,435

STORM WATER FUND 351 Other Services & Charges 30,000

TOTAL STORM WATER FUND APPROPRIATIONS 30,000

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SOLID WASTE FUNDS

SOLID WASTE (OPERATING) FUND 341 Personal Services 222,098


Transfer to Other Funds 36,852


LANDFILL POST-CLOSURE INVESTMENT FUND 353 Other Services & Charges 1,200


TOTAL SOLID WASTE FUNDS APPROPRIATIONS 2,390,427

HOTEL & CONVENTION TAX FUND 120 Other Services & Charges 265,000

TOTAL HOTEL & CONVENTION TAX FUND APPROPRIATIONS 265,000

EMPLOYEE BENEFITS FUND 230 Other Services & Charges 2,365,792


TOTAL EMPLOYEE BENEFITS FUND APPROPRIATIONS 2,370,792

INTERNAL SERVICE FUND 370 Other Services & Charges 255,309

TOTAL INTERNAL SERVICE FUND APPROPRIATIONS 255,309

LAW ENFORCEMENT TRUST FUND 410 Other Services & Charges 22,000

TOTAL LAW ENFORCEMENT TRUST FUND APPROPRIATIONS 22,000

ENFORCEMENT & EDUCATION FUND 412 Other Services & Charges 16,000

TOTAL ENFORCEMENT & EDUCATION FUND APPROPRIATIONS 16,000

BOARD OF BUILDING STANDARDS FUND 414 Other Services & Charges 6,900

TOTAL BOARD OF BLD STANDARDS FUND APPROPRIATIONS 6,900

SPECIAL ASSESSMENT FUND 417 Other Services & Charges 150,000


TOTAL SPECIAL ASSESSMENT FUND APPROPRIATIONS 300,000

OVI TASK FORCE FUND 419 Personnel Services 59,355



TOTAL OVI TASK FORCE FUND APPROPRIATIONS 450,000

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SOUTHPOINTE TIF DISTRICT 1 FUND 420 Transfers to Other Funds 267,440










OXFORD AREA TRAIL PROPERTY TAX FUND 425 Transfers to Other Funds 1,050,000


TOTAL MISCELLANEOUS FUNDS APPROPRIATIONS 5,040,726

DEBT SERVICE FUNDS

AQUATIC CENTER IMPROVEMENT DEBT SERVICE FUND 150 Other Services & Charges 308,500


SOUTHPOINTE TIF IMPROVEMENT DEBT SERVICE FUND 151 Other Services & Charges 304,725


TOTAL DEBT SERVICE FUND APPROPRIATIONS 613,225

TOTAL 2020 BUDGET APPROPRIATIONS 49,340,070

SECTION 2: The Finance Director is here by authorized to draw warrants upon the Treasury from the amounts appropriated in this ordinance whenever claims are made, with the approval of the City Manager, where appropriate, and are legally contracted for in accordance with the law.

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86

General Fund Tab

2017 2018 2019 2019 2020Actual Actual Budget Projected Budget

TOTAL RECEIPTS 12,305,232 12,623,082 12,558,465 13,118,373 12,869,322

TOTAL EXPENDITURES 9,400,560 9,518,463 10,458,719 10,249,398 10,885,715

NET OPERATIONS 2,904,672 3,104,619 2,099,746 2,868,975 1,983,607

CAPITAL IMPROVEMENTS 0 0 0 0 0

TRANSFERS IN 161,694 137,570 138,149 138,149 163,920TRANSFERS OUT (5,015,033) (3,544,985) (2,237,895) (2,218,455) (2,147,527)ADVANCES IN 1,660,550 854,380 2,921,431 2,921,431 4,595,050ADVANCES OUT (1,660,550) (854,380) (2,921,431) (2,921,431) (4,595,050)

NET INCOME (DEFICIT) (1,948,667) (302,796) 0 788,669 0

BEG FUND BALANCE 8,075,401 6,126,734 5,297,031 5,823,938 6,612,607ENCUMBRANCE 85,228 61,049ENDING FUND BALANCE 6,041,506 5,762,889 5,297,031 6,612,607 6,612,607

GENERAL FUND Used to account for government resources not accounted for in any other fund. The General Fund balance is available to the City for any purpose provided it is expensed or transferred according to the Charter and/or the general laws of Ohio.

2020 Projected Ending Fund Balance as a percentage of expenditures and transfers out: 51%

GENERAL FUNDSUMMARY OF BALANCES

0

1,000,000

2,000,000

3,000,000

4,000,000

5,000,000

6,000,000

7,000,000

GENERAL FUNDENDING FUND BALANCE

2017 Actual

2018 Actual

2019 Budget

2019 Projected

2020 Budget

87

2017 2018 2019 2019 2019 2020 % OverDESCRIPTION Actual Actual Budget June Projected Budget 2019

Property Tax Receipts 1,099,059 1,171,892 1,276,700 637,067 1,203,026 1,190,000 -6.8%Income and Hotel Tax Receipts 9,045,014 9,330,573 9,115,000 5,177,411 9,621,830 9,380,500 2.9%State Levied Locally Shared Taxes 366,300 376,233 366,800 175,241 367,350 396,648 8.1%Intergovernmental Receipts 110,768 128,686 129,077 62,429 151,096 171,722 33.0%Revenue Charges For Public Services 486,265 458,705 587,460 321,704 648,493 631,450 7.5%Licenses, Permits & Inspections 640,360 557,884 546,300 264,715 544,000 571,000 4.5%Fines, Costs & Forfeitures 189,079 181,858 177,000 92,895 179,078 179,000 1.1%Interest Income 151,227 170,001 192,528 119,038 192,528 173,502 -9.9%Miscellaneous 217,160 247,250 167,600 166,470 210,972 175,500 4.7%

Receipts 12,305,232 12,623,082 12,558,465 7,016,970 13,118,373 12,869,322 2.5%

Transfers In 161,694 137,570 138,149 69,076 138,149 163,920 18.7%Advances In 1,660,550 854,380 2,921,431 200,000 2,921,431 4,595,050 57.3%

1,822,244 991,950 3,059,580 269,076 3,059,580 4,758,970 55.5%

Total Revenue 14,127,476 13,615,032 15,618,045 7,286,046 16,177,953 17,628,292 12.9%

2014 Projected Ending Fund Balance as a percentage of expenditures and transfers out: 0

GENERAL FUNDSUMMARY OF RECEIPTS

Property Tax Receipts9.25%

Income/Hotel Tax Receipts72.89%

State Revenue Sharing 3.08%


All Other Receipts9.87%

2020 Budget General Fund Receipts

Property Tax Receipts9.17%

Income/Hotel Tax Receipts73.35%

State Revenue Sharing 2.80%


All Other Receipts9.74%

2019 Projected General Fund Receipts

88

Fund: General

Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

PROPERTY TAX RECEIPTS40101 Real Estate Tax 1,010,032 1,077,688 1,180,000 592,593 1,114,410 1,100,000 -6.8%40102 10% Rollback 88,018 93,330 95,700 43,745 87,505 89,000 -7.0%40106 Trailer Tax 1,009 874 1,000 729 1,111 1,000 0.0%

TOTAL 1,099,059 1,171,892 1,276,700 637,067 1,203,026 1,190,000 -6.8%

INCOME & HOTEL TAX RECEIPTS40201 Income Tax Local 8,783,372 9,058,621 8,850,000 5,054,695 9,356,830 9,115,500 3.0%

40221 - 40228 Hotel Tax (a) 261,642 271,952 265,000 122,716 265,000 265,000 0.0%TOTAL 9,045,014 9,330,573 9,115,000 5,177,411 9,621,830 9,380,500 2.9%

STATE LEVIED LOCALLY SHARED TAXES40401 Local Government Revenue- State 5,892 0.0%40402 Local Government Revenue- County 322,716 337,176 328,000 172,221 328,502 357,848 9.1%40404 Cigarette Tax 992 848 800 688 848 800 0.0%40405 Liquor & Beer Permits 36,700 38,209 38,000 2,332 38,000 38,000 0.0%

TOTAL 366,300 376,233 366,800 175,241 367,350 396,648 8.1%

INTERGOVERNMENTAL RECEIPTS40249 EMAC Reimbursement 19,192 0.0%40255 Service Grant -M.U. 18,189 0.0%40259 Talawanda Reimbursement 7,750 0.0%40263 MU Reimbursement - Traffic 16,043 15,040 13,500 13,500 13,500 0.0%40264 MU Economic Development 25,000 25,000 25,000 25,000 25,000 25,000 0.0%40288 Miami Reimbursement 9,072 2,933 0.0%40293 Talawanda SD SRO Reimbursement 24,628 46,722 67,584 37,429 90,709 106,560 57.7%40294 Drug Use Prevention Grant 8,886 11,949 18,543 17,137 21,912 18.2%40295 Miami Parking 1,200 1,000 1,200 1,250 1,250 4.2%40298 Miami - Miscellaneous Contribution 6,850 3,250 3,500 3,500 7.7%

TOTAL 110,768 128,686 129,077 62,429 151,096 171,722 33.0%

CHARGES FOR PUBLIC SERVICES40601 Sale of Plans 1,320 428 320 100 100 100.0%40602 Record's Check 105 690 200 203 400 400 100.0%40607 Cemetery Revenue 2,300 2,400 1,000 2,050 2,600 1,000 0.0%40608 Auction Sales 29,343 17,880 8,000 17,500 12,000 50.0%40609 Impound/Towing Fees 44,126 36,090 45,000 28,870 50,000 45,000 0.0%40610 Immobilization Fee 17,086 25,364 30,000 15,764 30,000 30,000 0.0%40611 Zoning Fees 49,748 30,658 40,000 12,000 25,000 30,000 -25.0%40612 Housing Appeals 150 100 250 100.0%40613 Senior Citizen & Community Center 5,851 6,137 6,000 2,860 6,000 1,000 -83.3%40614 Rent Area 1 Court 24,000 24,000 24,000 14,000 24,000 24,000 0.0%40617 Miscellaneous 10,821 2,131 93 93 0.0%40618 Dog License Sales 472 384 400 497 600 600 50.0%40623 Maps 100 0.0%40626 Concession Stand - Park 13,243 14,519 13,000 13,010 14,500 14,000 7.7%40627 Swimming Pool Passes 30,550 29,209 83,940 44,629 53,100 53,100 -36.7%40628 Swimming Pool Gen Admission 32,700 30,482 86,250 24,140 140,000 140,000 62.3%40629 Concession Stand - Pool 15,170 15,720 21,670 8,073 44,000 45,000 107.7%40630 Recreation Program Fees 185,277 186,047 200,000 118,553 200,000 200,000 0.0%40631 Park and Event Fees 125 500 500 0.0%40632 Field Rental Fees 23,928 36,416 28,000 36,142 40,000 35,000 25.0%

TOTAL 486,265 458,705 587,460 321,704 648,493 631,450 7.5%

Hotel Tax above represents the City portion, or the total City hotel and convention minus the Enjoy Oxford portion (which is reflected in the Hotel Tax fund).

RECEIPTS DETAIL

89

Fund: General


PERMITS AND FEES40701 Cable Franchise Fee 133,485 141,209 139,000 67,904 139,000 139,000 0.0%40703 Building Permits 203,122 147,349 120,000 37,076 100,000 150,000 25.0%40706 Electrical Permits 59,698 39,192 40,000 9,895 30,000 50,000 25.0%40707 Heating Permits 43,220 29,877 30,000 8,648 20,000 30,000 0.0%40708 Curb & Gutter Permits 2,528 2,342 1,500 1,050 2,000 2,000 33.3%40709 Rental Permits 197,207 197,340 215,000 112,142 225,000 200,000 -7.0%40711 Vendor Licenses 1,100 575 800 -100.0%40712 Cash Bond 28,000 28,000 0.0%

TOTAL 640,360 557,884 546,300 264,715 544,000 571,000 4.5%

FINES, COSTS & FORFEITURES40801 Parking Violations 119,893 114,716 115,000 58,039 115,000 115,000 0.0%40803 Area I Court 46,393 7,730 10,000 3,651 7,000 10,000 0.0%40805 Area II Court 8 4 37 37 0.0%40806 Area III Court 201 545 41 41 0.0%40807 Civil Offense Citations 2,924 708 2,000 2,000 4,000 100.0%40809 Administrative Citations 19,660 58,155 50,000 31,127 55,000 50,000 0.0%

TOTAL 189,079 181,858 177,000 92,895 179,078 179,000 1.1%

INTEREST INCOME41101 Interest on Investments 151,227 170,001 192,528 119,038 192,528 173,502 -9.9%

TOTAL 151,227 170,001 192,528 119,038 192,528 173,502 -9.9%

MISCELLANEOUS41201 Contributions 500 4,854 500 500 0.0%41212 4th of July Contributions 5,180 5,779 5,000 50 3,068 5,000 0.0%41213 Other Special Events Contributions 5,069 1,737 5,000 1,488 5,000 5,000 0.0%41214 Grants - Other 300 500 500 0.0%41217 Memorial Tree Purchases 1,000 1,500 500 1,000 500 0.0%41218 Noxious Weeds Special Assessment 1,709 0.0%41219 Testing Fees - Civil Service 1,125 750 855 855 0.0%41220 NSF Fees Collected 180 79 100 49 49 -100.0%41222 Reimbursements 204,106 230,542 157,000 163,028 200,000 165,000 5.1%

TOTAL 217,160 247,250 167,600 166,470 210,972 175,500 4.7%

FUND TRANSFERS-IN42120 From Hotel Tax Fund 15,698 16,317 0 0 0 0 0.0%42130 From Parking Fund 29,711 29,241 30,120 15,060 30,120 33,364 10.8%42321 From Water Fund 42,095 34,004 39,343 19,672 39,343 46,852 19.1%42331 From Sewer Fund 42,095 34,004 39,343 19,672 39,343 46,852 19.1%42341 From Refuse Fund 32,095 24,004 29,343 14,672 29,343 36,852 25.6%

TOTAL 161,694 137,570 138,149 69,076 138,149 163,920 18.7%

FUND ADVANCES-IN44140 Repay Advance From Capital Equipment 16,000 0 0 0 0 0 0.0%44141 Repay Advance From Capital Improvement 521,550 322,750 265,650 0 265,650 785,050 195.5%44144 Repay Advance From OAT 668,000 101,630 2,125,781 0 2,125,781 1,800,000 -15.3%44146 Repay Advance from Southpointe TIF Fund 0 200,000 200,000 200,000 200,000 0 -100.0%44147 Repay Advance From High St. Pedestrian Safety MU 0 0 0 0 0 1,630,000 100.0%44230 Repay Advance From Employee Benefit 5,000 5,000 5,000 0 5,000 5,000 0.0%44417 Repay Advance From Special Assessment 0 0 100,000 0 100,000 150,000 50.0%44419 Repay Advance From OVI Task Force 450,000 225,000 225,000 0 225,000 225,000 0.0%

TOTAL 1,660,550 854,380 2,921,431 200,000 2,921,431 4,595,050 57.3%

TOTAL GENERAL FUND RECEIPTS 14,127,476 13,615,032 15,618,045 7,286,046 16,177,953 17,628,292 12.9%

2019 2020Budget Budget Variance Percentage

Real Estate Tax 1,180,000 1,100,000 (80,000) -6.78%Income Taxes (Gross) 8,850,000 9,115,500 265,500 3.00%Interest on Investments 192,528 173,502 (19,026) -9.88%Local Government Revenue 328,000 357,848 29,848 9.10% 196,322Building, Electrical, and Heating Permits 190,000 230,000 40,000 21.05%Transfers-In 138,149 163,920 25,771 18.65%Other 4,739,368 6,487,522 1,748,154 36.89% TOTAL RECEIPTS AND TRANSFERS-IN 15,618,045 17,628,292 2,010,247 12.87%

RECEIPTS DETAIL

THE MAJOR CHANGES IN GENERAL FUND REVENUE - 2019 BUDGET TO 2020 BUDGET

90

Fund: General

DIVISION 2017 2018 2019 2019 2019 2020 % OverActual Actual Budget June Projected Budget 2019

Security Of Persons & Property 4,824,197 4,888,443 5,522,448 2,634,132 5,411,097 5,714,353 3.5%Public Health & Welfare 127,344 127,993 132,064 96,980 128,064 145,564 10.2%Leisure Time Activities 1,404,758 1,408,327 1,644,840 707,112 1,578,319 1,734,708 5.5%Community Environment 1,118,617 1,051,868 1,103,578 456,271 1,065,175 1,171,931 6.2%General Government 1,925,644 2,041,832 2,055,789 1,024,035 2,066,743 2,119,159 3.1%

Operations 9,400,560 9,518,463 10,458,719 4,918,530 10,249,398 10,885,715 4.1%

Capital Improvements 0 0 0 0 0 0Transfers To Other Funds 5,015,033 3,544,985 2,237,895 953,899 2,218,455 2,147,527 -4.0%Advances To Other Funds 1,660,550 854,380 2,921,431 2,921,431 2,921,431 4,595,050 57.3%

6,675,583 4,399,365 5,159,326 3,875,330 5,139,886 6,742,577

Total General Fund Expenditures 16,076,143 13,917,828 15,618,045 8,793,860 15,389,284 17,628,292 12.9%

SUMMARY OF EXPENSESBY DIVISION

SECURITY (POLICE)47.0%

PUBLIC HEALTH & WELFARE0.8%

LEISURE TIME ACTIVITIES9.8%

COMMUNITY ENVIRONMENT6.6%

GENERAL GOV'T12.0%

TRANSFERS TO OTHER FUNDS12.2%

ADVANCES TO OTHER FUNDS26.1%

2020 BUDGETED GENERAL FUND EXPENSES AND TRANSFERS/ADVANCES

SECURITY (POLICE)39.6%

PUBLIC HEALTH & WELFARE0.8%

LEISURE TIME ACTIVITIES10.3%

COMMUNITY ENVIRONMENT6.9%

GENERAL GOV'T13.4%

TRANSFERS TO OTHER FUNDS14.4%

ADVANCES TO OTHER FUNDS19.0%

2019 PROJECTED GENERAL FUND EXPENSES AND TRANSFERS/ADVANCES

91

Fund: General

DIVISION/DEPARTMENT 2017 2018 2019 2019 2019 2020 % OverActual Actual Budget June Projected Budget 2019

SECURITY OF PERSONS & PROPERTY110 Law Enforcement 4,665,054 4,724,277 5,345,047 2,551,277 5,238,095 5,535,995 3.6%120 Traffic Control 71,578 75,833 85,351 39,631 84,502 86,308 1.1%170 Street Lighting 87,565 88,333 92,050 43,224 88,500 92,050 0.0%

TOTAL 4,824,197 4,888,443 5,522,448 2,634,132 5,411,097 5,714,353 3.5%

PUBLIC HEALTH & WELFARE210 Cemeteries 10,804 9,931 15,000 3,580 11,000 15,000 0.0%220 Public Health 6,576 6,598 6,600 3,236 6,600 6,600 0.0%221 Community Assistance 109,964 111,464 110,464 90,164 110,464 123,964 12.2%

TOTAL 127,344 127,993 132,064 96,980 128,064 145,564 10.2%

LEISURE TIME ACTIVITIES290 Senior Citizens Community Center 23,183 23,781 35,270 12,697 27,250 22,500 -36.2%610 Swimming Pool 109,143 91,520 203,750 40,980 171,100 260,180 27.7%620 Recreation Programs 865,023 893,127 975,328 448,118 970,108 1,005,698 3.1%630 Parks Maintenance 407,409 399,899 430,492 205,317 409,861 446,330 3.7%

TOTAL 1,404,758 1,408,327 1,644,840 707,112 1,578,319 1,734,708 5.5%

COMMUNITY ENVIRONMENT310 Planning 401,146 421,559 437,056 193,754 432,606 486,847 11.4%320 Inspections 552,628 465,727 495,229 186,228 464,076 510,674 3.1%335 Affordable Housing 10,000 8,000 8,000 4,000 8,000 8,000 0.0%345 Urban Forestry 31,574 29,152 32,500 7,086 32,000 32,500 0.0%360 Economic Development 123,269 127,430 130,793 65,203 128,493 133,910 2.4%

TOTAL 1,118,617 1,051,868 1,103,578 456,271 1,065,175 1,171,931 6.2%

GENERAL GOVERNMENT408 Management Information Systems 100,977 109,306 123,207 58,407 121,973 135,197 9.7%410 City Manager 245,108 244,638 236,787 140,444 233,527 297,537 25.7%420 Finance 268,961 275,089 293,014 165,992 289,106 297,492 1.5%421 Income Tax Collection 369,357 395,487 355,145 211,209 474,098 365,800 3.0%430 Law Department 209,772 299,914 181,403 118,219 222,213 181,419 0.0%450 Human Resources 129,590 125,501 129,056 51,853 112,064 130,872 1.4%465 Clerk of Council 94,183 93,263 99,156 50,631 97,787 101,198 2.1%470 Legislative 40,317 30,884 33,792 17,967 32,792 42,712 26.4%480 Municipal Building 139,757 148,323 224,245 63,136 113,743 184,261 -17.8%481 City Garage 122,239 123,412 135,528 64,749 128,502 140,224 3.5%483 Courthouse 31,948 18,814 41,399 19,524 32,472 41,463 0.2%490 Engineering 173,435 177,201 163,057 61,904 168,466 160,984 -1.3%994 Contingency 0 0 40,000 0 40,000 40,000 0.0%

TOTAL 1,925,644 2,041,832 2,055,789 1,024,035 2,066,743 2,119,159 3.1%

CAPITAL IMPROVEMENTS110 Law Enforcement 0 0 0 0 0 0 0.0%170 Street Lighting 0 0 0 0 0 0 0.0%210 Woodside Cemetery 0 0 0 0 0 0 0.0%610 Swimming Pool 0 0 0 0 0 0 0.0%620 Recreation Programs 0 0 0 0 0 0 0.0%630 Parks Maintenance 0 0 0 0 0 0 0.0%310 Planning 0 0 0 0 0 0 0.0%320 Inspections 0 0 0 0 0 0 0.0%410 City Manager 0 0 0 0 0 0 0.0%480 Municipal Building 0 0 0 0 0 0 0.0%

TOTAL 0 0 0 0 0 0 0.0%

SUMMARY OF EXPENSESBY DEPARTMENT (continued)

92

Fund: General

DIVISION/DEPARTMENT 2017 2018 2019 2019 2019 2020 % OverActual Actual Budget June Projected Budget 2019

TRANSFERS TO 95,660999.53122 Transfer to Street Fund 544,613 582,045 578,085 289,043 578,085 452,425 -21.7%999.53140 Transfer to Capital Equipment Fund 290,195 294,398 626,308 313,154 626,308 489,004 -21.9%999.53141 Transfer to Capital Improvement Fund 385,000 341,629 514,003 257,002 514,003 759,448 47.8%999.53143 Transfer to Municipal Facilities Fund 3,400,000 1,700,000 0.0%999.53144 Transfer to OAT Fund 227,000 0.0%999.53150 Transfer to Aquatic Center Debt Service Fund 110,099 90,659 308,500 180.2%999.53152 Transfer to Parks Debt Service Fund 307,075 311,763 311,250 5,625 311,250 -100.0%999.53351 Transfer to Storm Water Fund 40,000 40,000 40,000 40,000 40,000 30,000 -25.0%999.53417 Transfer to Special Assessment Fund 30,000 30,000 40,000 40,000 40,000 90,000 125.0%999.53418 Transfer to Fire/EMS Fund 18,150 18,150 18,150 9,075 18,150 18,150 0.0%

TOTAL 5,015,033 3,544,985 2,237,895 953,899 2,218,455 2,147,527 -4.0%

ADVANCES TO998.54140 Advance to Capital Equipment Fund 16,000 0.0%998.54141 Advance to Capital Improvement Fund 521,550 322,750 265,650 265,650 265,650 785,050 195.5%998.54144 Advance to OAT Fund 668,000 101,630 2,125,781 2,125,781 2,125,781 1,800,000 -15.3%998.54146 Advance to Southpointe TIF Fund 200,000 200,000 200,000 200,000 -100.0%998.54147 Advance to High St. Pedestrian Safety MU Fund 1,630,000 100.0%998.54230 Advance to Employee Benefit 5,000 5,000 5,000 5,000 5,000 5,000 0.0%998.54417 Advance to Special Assessment Fund 100,000 100,000 100,000 150,000 50.0%998.54419 Advance to OVI Task Force Fund 450,000 225,000 225,000 225,000 225,000 225,000 0.0%

TOTAL 1,660,550 854,380 2,921,431 2,921,431 2,921,431 4,595,050 57.3%

TOTAL EXPENDITURES & TRANSFERS 16,076,143 13,917,828 15,618,045 8,793,860 15,389,284 17,628,292 12.9%

BY DEPARTMENT (Cont.)SUMMARY OF EXPENSES

0.0

1.0

2.0

3.0

4.0

5.0

6.0

SECURITY(POLICE)

PUBLIC HEALTH& WELFARE

LEISURE TIMEACTIVITIES

COMMUNITYENVIRONMENT

GENERAL GOV'T CAPITALIMPROVEMENTS

TRANSFERS TOOTHER FUNDS

ADVANCES TOOTHER FUNDS

Millions2020 BUDGET BY CATEGORY

0.0

1.0

2.0

3.0

4.0

5.0

6.0

SECURITY(POLICE)

PUBLIC HEALTH& WELFARE

LEISURE TIMEACTIVITIES

COMMUNITYENVIRONMENT

GENERAL GOV'T CAPITALIMPROVEMENTS

TRANSFERS TOOTHER FUNDS

ADVANCES TOOTHER FUNDS

Millions2019 BUDGET BY CATEGORY

93

Fund: GeneralDivision: Security of Persons & Property DEPARTMENT: Law EnforcementCode: 110 .110Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

PERSONNEL SERVICES52110 Salaries & Wages 2,422,869 2,518,623 2,810,187 1,334,267 2,739,932 2,926,120 4.1%52111 Overtime 325,266 335,294 397,786 177,462 395,000 390,238 -1.9%52120 Personnel Benefits 1,198,086 1,114,519 1,234,461 599,132 1,203,599 1,268,309 2.7%52130 Personnel Benefits - Other 55,628 55,628 38,966 -30.0%52140 Uniform Allowance 22,100 22,100 23,800 23,800 23,800 24,650 3.6%

TOTAL 3,968,321 3,990,536 4,521,862 2,134,661 4,417,959 4,648,283 2.8%

OPERATING EXPENSES52310 Uniform 9,343 12,184 10,000 7,639 11,000 10,000 0.0%52311 Electrical Service 524 605 1,200 9,221 18,000 18,000 1400.0%52312 Gas Services 879 786 883 438 8,000 8,000 806.0%52313 Telephone Services 21,689 22,865 24,580 13,875 24,000 25,000 1.7%52314 Leads 7,200 7,200 7,200 3,600 7,200 7,200 0.0%52320 Rents & Leases 4,239 4,029 9,000 4,004 8,000 9,000 0.0%52329 Bank & Investment Fees 7,200 7,200 0.0%52330 Training & Travel 39,380 13,787 20,000 18,240 29,000 20,000 0.0%52331 Professional Services 3,644 3,069 7,500 1,783 6,500 7,500 0.0%52332 Contract Jail Expenses 660 55 500 110 500 0.0%52333 Contract Medical Expenses 10,454 9,750 15,000 4,275 12,000 12,000 -20.0%52340 Contracted Services 62,659 48,354 64,796 26,142 68,000 103,803 60.2%52350 General Liability Insurance 36,190 36,689 39,477 21,038 39,477 41,451 5.0%52359 Butler County Sheriff Contract 322,000 367,500 377,649 219,094 377,649 384,858 1.9%52360 Advertising 456 1,000 562 1,000 1,000 0.0%52370 Printing & Reproduction 2,856 1,847 2,000 818 2,000 2,000 0.0%52380 Membership & Subscription 2,890 2,594 2,500 424 2,000 2,500 0.0%52382 Towing 23,385 19,868 26,000 12,945 26,000 26,000 0.0%52410 Office Supplies 5,413 10,835 7,000 2,644 7,000 7,000 0.0%52411 Postage 1,524 898 1,200 502 1,200 1,200 0.0%52420 Operating Supplies 21,618 47,002 47,000 11,424 42,000 47,000 0.0%52430 Vehicle Maintenance 46,946 45,527 55,000 28,442 55,000 55,000 0.0%52433 Communications Equipment 1,528 3,000 170 1,500 3,000 0.0%52440 Small Tools & Equipment 16,610 25,481 25,000 7,034 20,000 25,000 0.0%52470 Fuel 45,361 44,238 60,000 19,579 45,000 55,000 -8.3%52490 Refunds 21 500 500 500 0.0%52491 COP Programs 9,720 8,122 8,000 2,723 8,000 8,000 0.0%

TOTAL 696,733 733,741 823,185 416,616 820,136 887,712 7.8%

CAPITAL OUTLAY52520 Equipment 0 0 0 0 0 0 0.0%

TOTAL 0 0 0 0 0 0 0.0%

TOTAL EXPENDITURES 4,665,054 4,724,277 5,345,047 2,551,277 5,238,095 5,535,995 3.6%

PERSONNEL CONTRACTED SERVICESLaw Enforcement Parking

(1) FT Chief 90% 10% Lexis Nexis 1,200 (1) FT Police Lieutenant 90% 10% Global Tracking 685 (1) FT Police Lieutenant 100% Fire Suppression 1,000 (6) FT Police Sergeants 100% ALPR maintenance 4,500 (19) F-T Police Officers 100% LEADS online 2,848 4680 hours P-T Police Officers 100% TLO 900 (1) FT Police Records Specialist 100% Livescan Maintenance 3,200 (1) FT Office Manager 100% Radio Equipment Maintenance 6,095 (1) FT Public Safety Assistant (A) 95% 5% Recorder lease contract 2,300 (1) FT Public Safety Assistant (B) 25% 75% Wireless equip and service 20,000 (1) FT Public Safety Assistant (C) 25% 75% Interact maintenance 3,000 (1) PT Property Custodian 25% 75% Power DMS 5,000 (4) PT Public Safety Assistant 100% Mobilcomm 1,008 (6) FT Dispatcher/Clerk 100% Vision (paid to BCSO) 10,000 (3) PT Dispatcher/Clerk 90% 10% Shredding 360

90% 10% Miscellaneous 5,000 Body Cameras 11,000 OPD Elevator maintenance 2,500 Spectrum 2,400 Cintas 3,000 Annual Generator Maintenance 410 Fire Alarm testing 1,500 Drone insurance 697 Fire Alarm monitoring 700 Custodial services 12,000 HVAC maintenance 2,500

103,803

2020 Proposed Allocation

94

Fund: GeneralDivision: Security of Persons & Property DEPARTMENT: Traffic ControlCode: 110.120Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

PERSONNEL SERVICES52110 Salaries & Wages 24,614 25,536 26,596 13,017 26,500 27,380 2.9%52111 Overtime 1,974 2,372 2,403 1,917 2,400 2,475 3.0%52120 Personnel Benefits 8,050 4,753 12,602 2,739 12,602 12,703 0.8%

TOTAL 34,638 32,661 41,601 17,673 41,502 42,558 2.3%

OPERATING EXPENSES52311 Electrical Services 11,789 13,341 12,500 6,675 13,500 12,500 0.0%52340 Contracted Services 8,929 8,255 8,500 3,112 6,500 8,500 0.0%52420 Operating Supplies 9,260 9,516 14,000 1,108 10,000 14,000 0.0%52422 Cross Walk Painting Supplies 6,962 12,060 8,750 11,063 13,000 8,750 0.0%

TOTAL 36,940 43,172 43,750 21,958 43,000 43,750 0.0%

CAPITAL OUTLAY52520 Equipment 0.0%

TOTAL 0 0 0 0 0 0 0.0%

TOTAL EXPENDITURES 71,578 75,833 85,351 39,631 84,502 86,308 1.1%

PERSONNEL(1) Service Worker III, 50%

OPERATING EXPENSES

This department reflects the cost of maintaining the street signs, traffic lights, striping line, crosswalks, and electric for traffic lights.

Additional paint / cross walk supplies based on growing demand on new streets (i.e. Southpointe, Ironwood no parking) and refreshing bike lane markings.

95

Fund: GeneralDivision: Security of Persons & Property DEPARTMENT: Street LightingCode: 110.170Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

OPERATING EXPENSES52311 Electrical Services 87,565 88,333 92,050 43,224 88,500 92,050 0.0%52431 Traffic Signal & Street Light Maintenance 0.0%

TOTAL 87,565 88,333 92,050 43,224 88,500 92,050 0.0%


TOTAL 0 0 0 0 0 0 0.0%


ELECTRIC SERVICES

Street lighting & traffic control signals

96

Fund: GeneralDivision: Public Health & Welfare DEPARTMENT: Woodside CemeteryCode: 110.210Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

OPERATING EXPENSES52340 Contracted Services 10,804 9,931 15,000 3,580 11,000 15,000 0.0%

TOTAL 10,804 9,931 15,000 3,580 11,000 15,000 0.0%


TOTAL 0 0 0 0 0 0 0.0%


CONTRACTED SERVICES

Mowing and other maintenance needs of the property (landscaping, gate repairs, etc.)

Budget contingent upon the existing mowing contractor continuing operations. A new contract will likely cost significantly more.

97

Fund: GeneralDivision: Public Health & Welfare DEPARTMENT: Public HealthCode: 110.220Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

OPERATING EXPENSES52331 Professional Service 6,576 6,598 6,600 3,236 6,600 6,600 0.0%

TOTAL 6,576 6,598 6,600 3,236 6,600 6,600 0.0%


OPERATING EXPENSES

This fee is charged by Butler County and is netted from the semiannual property tax payment to the City.

98

Fund: GeneralDivision: Public Health & Welfare DEPARTMENT: Community AssistanceCode: 110.221Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

OPERATING EXPENSES52702 Family Resource Center 38,600 40,600 40,600 20,300 40,600 40,600 0.0%52703 Oxford Community Foundation 31,500 31,500 31,500 31,500 31,500 31,500 0.0%52706 Senior Citizens Programming 3,065 3,000 3,000 3,000 3,000 6,500 116.7%52707 Help Van 16,299 16,364 16,364 16,364 16,364 16,364 0.0%52708 Oxford Community Arts Center 9,000 9,000 9,000 9,000 9,000 9,000 0.0%52710 Oxford College Corner Clinic 5,000 5,000 5,000 5,000 5,000 5,000 0.0%52713 Oxford Community Choice Pantry 5,000 5,000 5,000 5,000 5,000 5,000 0.0%52735 Coalition for a Healthy Community 1,500 1,000 0.0%52736 BCRTA 10,000 100.0%

TOTAL 109,964 111,464 110,464 90,164 110,464 123,964 12.2%


2019 2020 2020Approved Requested Approved

OXFORD COMMUNITY ARTS CENTERChildren's Art Programming 9,000 12,000 9,000

OXFORD COMMUNITY FOUNDATIONGeneral Administration 19,800 19,800 19,800Charles L Warren Scholarship 2,700 2,700 2,700Oxford Assistance Fund 9,000 9,000 9,000

Total 31,500 31,500 31,500OXFORD SENIOR CITIZENS, INC

Programming 3,000 3,000 3,000Outreach 3,500 3,500Adult Day ServiceHelp van 16,364 16,974 16,364

Total 19,364 23,474 22,864

THE FAMILY RESOURCE CENTERGeneral Operations paid from Community Assistance 40,600 48,000 40,600Housing Assistance, paid from Affordable Housing Dept. 8,000 12,000 8,000Oxford Works

Total 48,600 60,000 48,600

OXFORD FREE CLINICFund medications 5,000 5,000 5,000

TOPSS (OXFORD COMMUNITY CHOICE PANTRY)Fund food purchases 5,000 5,000 5,000

COALITION FOR A HEALTHY COMMUNITY

BUTLER COUNTY REGIONAL TRANSIT AUTHORITYOne time payment 10,000 10,000

TOTAL 118,464$ 146,974$ 131,964$

99

Fund: GeneralDivision: Leisure Time Activities DEPARTMENT: Senior Citizens & Community CenterCode: 110.290Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

PERSONNEL SERVICES52110 Salaries & Wages 5,555 6,293 10,046 3,242 7,000 -100.0%52111 Overtime 0.0%52120 Personnel Benefits 945 1,064 1,724 608 1,000 -100.0%

TOTAL 6,500 7,357 11,770 3,850 8,000 0 -100.0%

OPERATING EXPENSES52311 Electrical Services 7,323 7,664 10,000 3,539 7,500 10,000 0.0%52312 Gas Service 1,278 1,382 3,000 1,075 2,000 3,000 0.0%52340 Contracted Services 7,015 5,531 8,500 3,786 8,500 8,500 0.0%52460 Maintenance Supplies 1,067 1,847 2,000 447 1,250 1,000 -50.0%

TOTAL 16,683 16,424 23,500 8,847 19,250 22,500 -4.3%


TOTAL 0 0 0 0 0 0 0.0%

TOTAL EXPENDITURES 23,183 23,781 35,270 12,697 27,250 22,500 -36.2%

CONTRACTED SERVICESHVAC, electrical updates, plumbing projects, pest control and other misc. maintenance requirements

100

Fund: GeneralDivision: Leisure Time Activities DEPARTMENT: Swimming PoolCode: 110.610Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

PERSONNEL SERVICES52110 Salaries & Wages 51,724 36,900 108,623 19,997 90,000 150,100 38.2%52111 Overtime 519 1,000 196 3,000 2,473 147.3%52120 Personnel Benefits 9,180 6,557 26,427 7,547 20,000 33,557 27.0%

TOTAL 61,423 43,457 136,050 27,740 113,000 186,130 36.8%

OPERATING EXPENSES52311 Electric Services 3,569 3,320 7,000 1,722 5,000 8,000 14.3%52312 Gas Service 593 651 1,500 5,000 5,000 233.3%52313 Telephone 311 306 400 130 400 400 0.0%52330 Training & Travel 118 570 2,000 120 2,620 2,500 25.0%52340 Contracted Services 16,582 16,620 5,000 1,000 4,000 -20.0%52360 Advertising 1,000 1,000 1,500 50.0%52410 Office Supplies 100 4,800 1,768 2,000 1,000 -79.2%52420 Operating Supplies 10,050 12,884 20,000 5,026 13,000 20,000 0.0%52423 Concession Supplies 9,586 11,576 20,000 4,375 25,080 25,650 28.3%52480 Maintenance of Facilities 6,811 2,136 6,000 99 3,000 6,000 0.0%

TOTAL 47,720 48,063 67,700 13,240 58,100 74,050 9.4%


TOTAL 0 0 0 0 0 0 0.0%


REVENUE

Pool Revenue 30,550 29,209 83,940 44,629 53,100 53,100 -37%Pool Admission Revenue 32,700 30,482 86,250 24,140 140,000 140,000 62%Concession Revenue 15,170 15,720 21,670 8,073 44,000 45,000 108%

Total Revenue 78,420 75,411 191,860 76,842 237,100 238,100 24%

PERSONNEL CONTRACTED SERVICESAquatics/Program Coordinator, 50% Opening and Closing Pool ServicesPool Supervisor (4), 1,960 hours, 100% Power Washing ConcreteHead Lifeguards (2), 560 hours, 100% Life Guards (24), 6,720 hours, 100% TRAINING & TRAVELPT Cashier/Gate (8), 2,240 hours, 100% Aquatic Examiner ServicesPT Concession Supervisor (3) 1,260 hours, 100%Pool is open Memorial Day - Labor Day. MAINTENANCE OF FACILITIES Operating hours are limited when TSD is in session Miscellaneous repairs

(plumbing, concrete, service appliances, etc.)

OFFICE SUPPLIES Paper, Ink, Etc.CONCESSION SUPPLIES

Products, Equipment, Appliances, Etc.

101

Fund: GeneralDivision: Leisure Time Activities DEPARTMENT: Recreation ProgramsCode: 110.620Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019


TOTAL 649,578 653,151 708,313 332,940 708,313 737,603 4.1%

OPERATING EXPENSES52310 Uniform 1,151 1,221 1,345 534 1,300 1,350 0.4%52311 Electric Services 7,142 6,077 9,000 2,619 7,000 8,000 -11.1%52312 Gas Service 2,159 2,773 4,200 2,281 4,200 4,500 7.1%52313 Telephone 3,580 3,623 4,000 1,962 4,000 4,000 0.0%52320 Rents & Leases 41,906 44,986 44,174 24,730 48,252 45,000 1.9%52329 Bank & Investment Fees 7,944 7,944 0.0%52330 Training & Travel 5,343 4,286 5,450 895 5,000 7,000 28.4%52331 Professional Services 46,660 47,958 70,170 17,407 70,000 70,000 -0.2%52340 Contracted Services 7,369 21,078 7,000 8,637 14,000 7,000 0.0%52350 General Liability Insurance 4,106 4,162 4,477 2,387 4,477 4,701 5.0%52360 Advertising 1,378 2,060 1,500 715 1,500 1,500 0.0%52370 Printing & Reproduction 7,165 7,885 7,200 3,427 7,500 7,800 8.3%52380 Membership & Subscription 1,710 2,127 2,455 438 2,000 2,000 -18.5%52411 Postage 447 378 800 183 400 800 0.0%52420 Operating Supplies 32,495 28,928 35,000 18,617 35,000 35,000 0.0%52426 4th of July 17,686 19,337 18,600 16,847 16,866 18,600 0.0%52428 Program Concessions 9,458 12,488 12,000 7,301 10,000 12,000 0.0%52429 Other Spec. Events 13,335 9,553 12,100 1,330 12,000 12,100 0.0%52430 Vehicle Maintenance 33 1,932 800 175 800 800 0.0%52440 Small Tools & Equipment 1,458 5,379 6,400 447 6,000 6,000 -6.3%52460 Maintenance Supplies 2,078 2,307 3,200 995 2,500 2,500 -21.9%52470 Fuel 1,529 1,173 1,700 515 1,000 1,500 -11.8%52480 Maintenance of Facilities 3,242 6,520 4,500 935 4,500 4,500 0.0%52490 Refunds 4,015 3,745 3,000 1,801 3,500 3,500 16.7%

TOTAL 215,445 239,976 267,015 115,178 261,795 268,095 0.4%


TOTAL 0 0 0 0 0 0 0.0%

TOTAL EXPENDITURES 865,023 893,127 975,328 448,118 970,108 1,005,698 3.1%

REVENUE

Field Rental 23,928 36,416 28,000 36,142 40,000 35,000 25.0%Park Concession 13,243 14,519 13,000 13,010 14,500 14,000 7.7%Program Revenue 185,277 186,047 200,000 118,553 200,000 200,000 0%4th of July Contributions 5,180 5,779 5,000 50 3,068 5,000 0%Other Special Events Contributions 5,069 1,737 5,000 1,488 5,000 5,000 0%Total Revenue 232,697 244,498 251,000 169,243 262,568 259,000 3%

PERSONNEL(1) FT Director, 100% (1) FT Recreation Program Supervisor, 100%(1) FT Aquatics/Program Coordinator, 50% PT Instructors and Officials, 100%(1) FT Sports Activities Supervisor, 100% PT Concessions Supervisor (1) & Cashiers(1) FT Office Manager, 100% (2) PT Front Desk Receptionists(1) FT Receptionist, 100% Recreation Technicians/Sports Assistants(1) FT Sports Coordinator, 100% (2) PT Preschool Teachers(1) FT Custodian, 50%

RENT & LEASESTRI - $40,652; Copier - $3,600; Software - $4,000

PROFESSIONAL SERVICEOPRD collects revenue for Say Soccer, retains 6% registration fee, pays out balance. Additionally, OPRD pays for certified umpires for basketball and softball leagues. This line item also includes DJ services and use of Talawanda Schools for basketball league.OPRD will be processing all registrations for Braves Soccer Academy, and retaining 6%. *Note: potentially doing same for Miami Little League*

TRAINING & TRAVELOPRA State Conference, $700 ServSafe Training Director National Conference - $2,500Sports Supervisor - Conference (NRPA or AB) - $2,250 AED/CPR SuppliesFront Desk Workshops, CPR/First Aid Certifications Preschool Licensing

CONTRACT SERVICEBus Services for Summer Camp, Port-O-Let rentals for sports tourneys, CINTAS services and Pest Control contract

OTHER SPECIAL EVENTSIncludes Holiday Festival, Valentines Dances, Egg Hunt Events, Teen Programs, Memorial tree plantings and other misc. events

SMALL EQUIPMENTIncludes 2 new sets of soccer goals

MAINTENANCE OF FACILITIES Includes dugout covers, life for scoreboard installation, and other general maintenance needs at city park locations

102

Fund: GeneralDivision: Leisure Time Activities DEPARTMENT: Parks Maintenance Code: 110.630Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

PERSONNEL SERVICES52110 Salaries & Wages 135,050 137,251 139,825 68,682 140,000 146,009 4.4%52111 Overtime 7,330 10,426 6,595 6,305 10,000 7,436 12.8%52112 Seasonal Salary & Wages 82,188 64,038 73,000 29,278 65,000 73,000 0.0%52120 Personnel Benefits 72,302 74,232 75,796 38,530 75,800 84,231 11.1%

TOTAL 296,870 285,947 295,216 142,795 290,800 310,676 5.2%

OPERATING EXPENSES52310 Uniform 250 243 500 138 500 500 0.0%52311 Electric Service 9,364 8,552 12,550 4,301 9,000 12,550 0.0%52312 Gas Service 1,172 1,707 3,000 2,164 2,500 3,000 0.0%52313 Telephone 1,410 1,658 2,500 884 1,800 2,500 0.0%52316 Community Park Electric 12,879 12,884 24,000 4,765 13,000 24,000 0.0%52330 Training & Travel 246 659 2,000 201 1,000 2,000 0.0%52340 Contracted Services 11,185 14,271 10,000 3,953 10,000 10,000 0.0%52344 Community Park Contracted Services 7,393 6,332 9,000 2,475 7,800 9,000 0.0%52350 General Liability Insurance 6,931 7,027 7,561 4,029 7,561 7,939 5.0%52380 Memberships & Subscriptions 150 150 0.0%52411 Postage 15 15 0.0%52420 Operating Supplies 22,677 23,548 24,000 13,066 24,000 24,000 0.0%52424 Community Park Operating Supplies 20,730 17,116 18,000 14,833 19,000 18,000 0.0%52430 Vehicle Maintenance 5,165 6,347 7,000 3,371 6,900 7,000 0.0%52440 Small Tools & Equipment 2,000 1,000 2,000 0.0%52470 Fuel 9,800 12,573 11,000 4,117 10,500 11,000 0.0%52480 Maintenance of Facilities 1,337 1,035 2,000 4,225 4,500 2,000 0.0%

TOTAL 110,539 113,952 135,276 62,522 119,061 135,654 0.3%


TOTAL 0 0 0 0 0 0 0.0%


PERSONNEL

(1) FT Parks Maintenance Supervisor, 100%(1) Service Worker II, 100%(1) Service Worker III, 50%(1) Service Worker1, 50%

8,000 total PT hours @ avg. rate of $9.13/hour(3) Seasonal FT Parks Technicians, 100% 2,880 hours(2) Weekend part time Technicians, 100% 1,248 hours(2) Seasonal staff for 1,920 hours(1) PT seasonal parks technician 1,952 hours

CONTRACTED SERVICES

Fountain control maintenance

Irrigation system maintenance

Herbicide and chemical application

Electrical systems maintenance

Portable restroom services for Parks

COMMUNITY PARK COSTS

Operating supplies include grass seed, fertilizer, turf chemicals, topsoil, etc.

$20,000 is budgeted as transfers from the Water (10K) and Wastewater (10K) Funds to the General Fund for grounds maintenanceat their respective plants.

103

Fund: GeneralDivision: Community Environment DEPARTMENT: PlanningCode: 110.310Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

PERSONNEL SERVICES52110 Salaries & Wages 272,820 295,281 278,099 136,129 278,099 289,110 4.0%52111 Overtime 715 3,082 7,725 1,453 7,725 3,260 -57.8%52120 Personnel Benefits 101,968 95,150 110,177 48,932 110,177 110,844 0.6%

TOTAL 375,503 393,513 396,001 186,514 396,001 403,214 1.8%

OPERATING EXPENSES52211 Boards & Commissions 399 275 500 19 250 500 0.0%52330 Training & Travel 3,533 4,664 6,000 522 4,000 5,000 -16.7%52340 Contracted Service 9,929 12,757 22,000 1,400 20,000 65,000 195.5%52350 General Liability Insurance 1,426 1,446 1,555 829 1,555 1,633 5.0%52360 Advertising 2,565 1,559 2,000 609 1,500 1,500 -25.0%52370 Printing & Reproduction 500 500 500 0.0%52380 Membership & Subscriptions 1,941 1,073 2,000 1,104 2,500 3,000 50.0%52384 OKI Assessment 3,678 3,698 4,000 1,858 3,800 4,000 0.0%52410 Office Supplies 393 1,053 1,000 109 1,000 1,000 0.0%52411 Postage 612 563 500 168 500 500 0.0%52420 Operating Supplies 1,167 958 1,000 622 1,000 1,000 0.0%

TOTAL 25,643 28,046 41,055 7,240 36,605 83,633 103.7%


TOTAL 0 0 0 0 0 0 0.0%


PERSONNEL

(1) FT Community Development Director, 100%(1) FT Planner, 100%(1) FT Administrative Assistant II, 100%(1) FT Assistant to the Director Technical, 100%(2) PT Interns 100%

OPERATING EXPENSES

Contracted services includes City's negotiated portion of Miami's Coordinator of the Office of Off-Campus Affairs, $7,500Housing Study and Needs Analysis - $50,000Various consultant services such as professional design firms, environmental consultants: $7,500Reduction from 2019 to 2020 assumes that update of Historic Design Guidelines is completedTraining and Travel reduction is due to use of city vehicle rather than personal

104

Fund: GeneralDivision: Community Environment DEPARTMENT: InspectionsCode: 110.320Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

PERSONNEL SERVICES52110 Salaries & Wages 47,712 62,616 81,629 35,795 81,629 53,153 -34.9%52111 Overtime 142 1,442 1,442 370 -74.3%52120 Personnel Benefits 26,524 25,700 29,505 13,926 29,505 24,351 -17.5%

TOTAL 74,236 88,458 112,576 49,721 112,576 77,874 -30.8%

OPERATING EXPENSES52330 Training & Travel 673 757 2,000 1,000 2,000 0.0%52334 Building Official & Inspection Services 464,147 357,241 364,500 133,625 337,500 387,000 6.2%52340 Contracted Service 6,800 12,435 5,000 2,000 5,000 0.0%52360 Advertising 82 500 274 200 500 0.0%52362 Nuisance Abatement 2,500 1,000 2,500 0.0%52365 Property Maintenance 24,000 100.0%52380 Membership & Subscription 1,000 100.0%52370 Printing & Reproduction 201 1,500 1,000 1,500 0.0%52410 Office Supplies 900 1,191 2,000 163 1,500 2,000 0.0%52411 Postage 1,164 857 1,200 456 1,200 1,200 0.0%52420 Operating Supplies 1,794 1,946 1,600 612 1,600 1,600 0.0%52470 Fuel 127 1,377 2,000 2,000 100.0%52490 Refunds 2,631 2,715 1,853 2,500 2,500 34.9%

TOTAL 478,392 377,269 382,653 136,507 351,500 432,800 13.1%


TOTAL 0 0 0 0 0 0 0.0%


PERSONNEL

(1) FT Administrative Assistant II, 100%

OPERATING EXPENSES

NIC contract for Chief building inspector, plans examiner, building/electrical inspection, and property maintenance services90% collection fee based on inspections for property maintenance services

Refunds for overpayment of rental permits

105

Fund: GeneralDivision: Community Environment DEPARTMENT: Affordable Housing Code: 110.335Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

OPERATING EXPENSES52714 FRC Rent Assistance Program 10,000 8,000 8,000 4,000 8,000 8,000 0.0%


FRC RENT ASSISTANCE PROGRAM

Annual donation to the Family Resource Center for their rent assistance program.

106

Fund: GeneralDivision: Community Environment DEPARTMENT: Urban ForestryCode: 110.345Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

OPERATING EXPENSES52340 Contracted Services 31,574 29,152 32,500 7,086 32,000 32,500 0.0%


CONTRACTED SERVICES

Includes hazard tree removal, tree trimming, and tree planting.

107

Fund: GeneralDivision: Community Environment DEPARTMENT: Economic DevelopmentCode: 110.360Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

PERSONNEL SERVICES52110 Salaries & Wages 87,171 88,606 92,442 45,734 92,442 95,187 3.0%52120 Personnel Benefits 33,467 30,528 31,189 16,108 31,189 31,513 1.0%

TOTAL 120,638 119,134 123,631 61,842 123,631 126,700 2.5%

OPERATING EXPENSES52330 Training & Travel 5 1,140 1,750 1,015 1,500 1,750 0.0%52331 Professional Service 0.0%52340 Contracted Services 5,750 2,000 1,250 1,500 2,000 0.0%52350 General Liability Insurance 736 739 962 616 962 1,010 5.0%52360 Advertising 100 100 0.0%52370 Printing & Reproduction 267 200 300 200 0.0%52380 Memberships & Subscriptions 914 400 700 480 500 700 0.0%52385 Networking & Events 976 1,200 1,200 0.0%52410 Office Supplies 200 100 200 0.0%52411 Postage 50 50 0.0%

TOTAL 2,631 8,296 7,162 3,361 4,862 7,210 0.7%


TOTAL 0 0 0 0 0 0 0.0%


PERSONNEL

(1) FT Economic Development Director,100%

Miami University's 2020 economic development contribution ($25,000) has been included in the 2020 General Fund receipts.

TRAINING & TRAVEL

International Town & Gown Conference 1,500 Other 250

CONTRACTED SERVICES

Butler County SBDC 2,000

ADVERTISING

Miscellaneous 100

MEMBERSHIPS &SUBSCRIPTIONS

Business Courier 100International Town & Gown 500

NETWORKING & EVENTS

Oxford Chamber & VCB partnerships 1,200

108

Fund: GeneralDivision: General Government DEPARTMENT: Management Information SystemsCode: 110.408Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

OPERATING EXPENSES52331 Professional Services 5,664 9,196 8,920 6,348 8,900 9,486 6.3%52340 Contracted Services 74,769 80,281 90,210 41,859 90,000 101,430 12.4%52350 General Liability Insurance 1,904 1,931 2,077 1,107 1,973 2,181 5.0%52370 Printing & Reproduction 11,952 12,418 13,700 6,182 13,000 13,700 0.0%52380 Membership & Subscriptions 100 100 100.0%52410 Office Supplies 180 300 300 0.0%52434 Computer Supplies 6,688 5,300 8,000 2,911 8,000 8,000 0.0%

TOTAL 100,977 109,306 123,207 58,407 121,973 135,197 9.7%


TOTAL 0 0 0 0 0 0 0.0%


OPERATING EXPENSES

Contracted services internet access & long distance service Upgraded all facilities in 2018/2019

Professional Services: Granicus Manager Services ($12,351.18)Granicus Encoder Software: ($1,200.00) (70% General; 15% Water; 15% Wastewater)

INCLUDED IN CONTRACTED SERVICES2019 2020

Network Service 60,000 63,000Internet Access 38,000 62,000BDR (Backup Disaster Recovery) 13,200 13,200 Total annual cost at 19,800 -ShoreTel Phone System Maintenance (Support) 9,000 9,500 (1/3 to be paid from Fire/EMS Fund)ArcGIS Server Maintenance 5,000 5,000 Columbitech (Police Mobile VPN Maintenance) 2,750 2,750 SAN Maintenance Renewal (2yr) 2,000 - VMWare Licensing Update (3yr) 7,000 - UPS Maintenance & Parts 4,400 4,400E-Gov 4,000 4,200Telephone System Maintenance (Supplies) 2,500 2,500Basic Network Wiring 2,000 2,000Web Hosting 500 500

Total 150,350 169,050

Allocation: General Fund 60% 90,210 101,430Water Fund 20% 30,070 33,810

Wastewater Fund 20% 30,070 33,810Total 150,350 169,050

109

Fund: GeneralDivision: General Government DEPARTMENT: City ManagerCode: 110.410Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

PERSONNEL SERVICES52110 Salaries & Wages 148,026 170,314 159,381 99,891 159,381 211,295 32.6%52111 Overtime 360 270 360 371 3.1%52120 Personnel Benefits 66,543 62,587 63,954 34,998 63,954 72,732 13.7%52150 Vehicle Allowance 3,360 3,360 3,360 1,680 3,360 3,360 0.0%

TOTAL 217,929 236,261 227,055 136,839 227,055 287,758 26.7%

OPERATING EXPENSES52330 Training & Travel 3,352 2,829 2,600 455 2,600 2,600 0.0%52340 Contracted Service 21,587 2,990 1,000 980 980 1,000 0.0%52350 General Liability Insurance 855 867 932 497 932 979 5.0%52370 Printing & Reproduction 230 400 28 28 400 0.0%52380 Membership & Subscriptions 1,084 934 2,600 1,132 1,132 2,600 0.0%52410 Office Supplies 121 304 500 473 500 500 0.0%52411 Postage 56 43 200 40 100 200 0.0%52420 Operating Supplies 124 180 1,500 200 1,500 0.0%

TOTAL 27,179 8,377 9,732 3,605 6,472 9,779 0.5%


TOTAL 0 0 0 0 0 0 0.0%


PERSONNEL

(1) FT City Manager, 70%(1) FT Assistant to City Manager, 100% - Salary charged to CDBG administrative allocation, $16,245(1) PT Community Outreach Specialist, 100%

110

Fund: GeneralDivision: General Government DEPARTMENT: FinanceCode: 110.420Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

PERSONNEL SERVICES52110 Salaries & Wages 115,791 121,336 123,495 63,125 125,439 127,282 3.1%52111 Overtime 851 675 1,259 178 1,259 1,354 7.5%52120 Personnel Benefits 54,307 49,549 50,428 26,044 50,428 50,896 0.9%

TOTAL 170,949 171,560 175,182 89,347 177,126 179,532 2.5%

OPERATING EXPENSES52325 Election Costs 4,906 5,000 5,000 0.0%52326 Auditor & Treasurer Fees 9,035 9,808 17,000 16,237 18,000 17,000 0.0%52327 Audit & CAFR Fees 19,315 19,787 23,000 19,533 20,000 23,000 0.0%52328 Delinquent Property Tax Fee 1,858 1,716 2,250 3,134 3,500 2,250 0.0%52329 Bank & Investment Fees 22,763 23,651 25,000 11,957 24,000 25,000 0.0%52330 Training & Travel 2,729 700 160 700 700 0.0%52340 Contracted Service 9,229 11,065 10,000 114 14,500 15,000 50.0%52350 General Liability Insurance 2,342 2,374 2,555 1,362 2,555 2,683 5.0%52352 Public Officials Bond 1,725 1,725 1,725 1,725 1,725 1,725 0.0%52354 Appraisal Costs 326 0.0%52360 Advertising 132 300 36 100 300 0.0%52364 Cyber Insurance 2,250 2,500 2,625 2,500 2,500 2,625 0.0%52370 Printing & Reproduction 1,537 1,360 3,000 780 1,800 3,000 0.0%52380 Membership & Subscriptions 1,117 1,149 2,100 649 1,400 2,100 0.0%52410 Office Supplies 2,233 2,229 2,700 1,043 2,500 2,700 0.0%52411 Postage 2,205 2,186 2,200 1,050 2,200 2,200 0.0%52490 Refunds 21,945 16,344 17,677 16,365 16,500 12,677 -28.3%

TOTAL 98,012 103,529 117,832 76,645 111,980 117,960 0.1%


TOTAL 0 0 0 0 0 0 0.0%


PERSONNEL(1) FT Finance Director, 30% (1) FT Finance Specialist, 30%(1) FT Assistant Finance Director, 10% (2) Utility Billing & Collection Specialist, 10%(1) FT Payroll and Benefits Specialist, 50%(1) FT Accounting Specialist, 50%

OPERATING EXPENSES

Contracted services reflects BS&A software and time clock maintenance fees

Bank/Investment fees line reflects cost of professional management of investments, and VISA/MC fee and bank fees

Refunds are agreed upon property tax payments to Oxford Township for Southpoint Development

Election Cost is for the amount the County charges in the year following a City election (i.e. council or charter item)

111

Fund: GeneralDivision: General Government DEPARTMENT: Income Tax CollectionCode: 110.421Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

OPERATING EXPENSES52331 Professional Service 261,881 267,093 265,384 156,733 381,644 273,346 3.0%52490 Refunds 107,476 128,394 89,761 54,476 92,454 92,454 3.0%

TOTAL 369,357 395,487 355,145 211,209 474,098 365,800 3.0%


OPERATING EXPENSES

Professional service includes fee for collection of income tax based on revenue collection

112

Fund: GeneralDivision: General Government DEPARTMENT: Law Code: 110.430Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

PERSONNEL SERVICES52110 Salaries & Wages 84,592 87,125 89,732 341 341 -100.0%52120 Personnel Benefits 32,553 29,832 30,860 1,061 1,061 -100.0%

TOTAL 117,145 116,957 120,592 1,402 1,402 0 -100.0%

OPERATING EXPENSES52330 Training and Travel 2,412 1,731 2,500 1,142 2,500 2,500 0.0%

Legal costs contracted out:52335 Personnel & Labor 8,000 8,000 8,000 0.0%52338 Professional Legal 87,267 178,918 40,000 65,509 160,000 40,000 0.0%52340 Contracted Service 120,592 100.0%52350 General Liability Insurance 286 289 311 166 311 327 5.1%52356 Settlements 50,000 50,000 0.0%52380 Membership & Subscriptions 2,653 2,019 1,900 1,900 0.0%52411 Postage 9 100 100 0.0%52420 Operating Supplies 1,000 1,000 0.0%52451 Agenda 5,000 5,000 0.0%52452 Zoning 2,000 2,000 0.0%

TOTAL 92,627 182,957 60,811 116,817 220,811 181,419 198.3%


TOTAL 0 0 0 0 0 0 0.0%


113

Fund: GeneralDivision: General Government DEPARTMENT: Human Resources - CommunicationsCode: 110.450Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

PERSONNEL SERVICES52110 Salaries & Wages 66,120 67,821 69,855 27,187 61,985 66,017 -5.5%52120 Personnel Benefits 24,277 22,129 22,697 12,786 21,249 21,835 -3.8%

TOTAL 90,397 89,950 92,552 39,973 83,234 87,852 -5.1%

OPERATING EXPENSES52210 Unemployment Insurance 46 2,800 1,000 2,800 0.0%52220 Employee Incentive 5,584 5,051 5,000 1,194 5,000 5,250 5.0%52330 Training & Travel 1,724 3,150 2,730 2,730 2,730 0.0%52331 Professional Service 9,593 7,501 5,800 2,133 5,800 5,800 0.0%52336 Police Education Reimbursement 1,000 1,000 6,000 1,000 1,000 6,000 0.0%52337 Employee Training 55 174 840 382.8%52339 Tuition Reimbursement 700 700 0.0%52366 Communications 3,360 100.0%52340 Contracted Services 10,684 9,515 6,370 2,946 6,370 6,370 0.0%52360 Advertising 8,854 7,034 4,900 3,360 4,900 7,000 42.9%52380 Membership & Subscriptions 1,260 1,537 1,470 1,053 1,470 1,470 0.0%52410 Office Supplies 198 643 210 105 210 350 66.7%52411 Postage 195 120 350 89 350 350 0.0%52490 Refunds 0.0%

TOTAL 39,193 35,551 36,504 11,880 28,830 43,020 17.9%


TOTAL 0 0 0 0 0 0 0.0%


PERSONNEL

(1) FT Assistant City Manager, 70%(2) PT Interns, 70%

OPERATING EXPENSES

Professional Service includes pre-employment psychological testing, pre-employment physicals, and pre-employment polygraph examsEmployee incentives includes Employee Appreciation Picnic and wellness initiatives

CONTRACTED SERVICESContracted service includes cost workers compensation program (Comp Management), pooling contribution, and Review Snapsoftware renewal.

TRAINING & TRAVELDirectors travel and training as part of IPMA and regional training sessions

114

Fund: GeneralDivision: General Government DEPARTMENT: Clerk of CouncilCode: 110.465Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019


TOTAL 82,754 83,412 85,806 42,181 85,806 87,848 2.4%

OPERATING EXPENSES52330 Training & Travel 40 1,500 35 35 1,500 0.0%52331 Professional Services 9,749 8,028 10,000 6,919 10,000 10,000 0.0%52340 Contracted Services 300 300 0.0%52380 Membership & Subscriptions 55 211 150 150 150 0.0%52410 Office Supplies 416 440 500 728 728 500 0.0%52411 Postage 1,209 1,132 600 768 768 600 0.0%52420 Operating Supplies 300 300 300 0.0%

TOTAL 11,429 9,851 13,350 8,450 11,981 13,350 0.0%


TOTAL 0 0 0 0 0 0 0.0%


PERSONNEL

(1) Clerk of Council, 100%

OPERATING EXPENSES

Professional services reflect administrative code update

115

Fund: GeneralDivision: General Government DEPARTMENT: LegislativeCode: 110.470Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

PERSONNEL SERVICES52110 Salaries & Wages 16,616 20,581 20,580 10,290 20,580 23,940 16.3%52120 Personnel Benefits 5,042 2,752 2,833 1,589 2,833 3,284 15.9%

TOTAL 21,658 23,333 23,413 11,879 23,413 27,224 16.3%

OPERATING EXPENSES52211 Boards & Commissions 0.0%52221 Public Service Recognition 224 264 200 35 200 200 0.0%52330 Travel & Training 1,470 2,306 2,900 1,714 2,900 2,900 0.0%52331 Professional Services 150 150 0.0%52340 Contracted Services 5,000 100.0%52350 General Liability Insurance 1,997 2,025 2,179 1,161 2,179 2,288 5.0%52360 Advertising 11,861 256 800 274 500 800 0.0%52380 Membership & Subscriptions 3,087 2,596 3,500 2,904 3,500 3,500 0.0%52410 Office Supplies 150 150 0.0%52411 Postage 20 300 300 0.0%52420 Operating Supplies 104 200 100 200 0.0%

TOTAL 18,659 7,551 10,379 6,088 9,379 15,488 49.2%


TOTAL 0 0 0 0 0 0 0.0%


PERSONNEL

(1) PT Mayor (70%)(6) PT Council Members (70%)

OPERATING EXPENSES

Memberships includes Ohio Municipal League and Oxford Chamber of Commerce, Freedom Fund Banquet, Chamber Dues

Travel & Training includes: Legislative Breakfast

Advertising: NAACP, Boards & Commissions and Charter Amendment

116

Fund: GeneralDivision: General Government DEPARTMENT: Municipal BuildingCode: 110.480Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

PERSONNEL SERVICES52110 Salaries & Wages 40,739 41,548 61,173 21,370 42,750 62,152 1.6%52111 Overtime 114 3 1,700 250 1,728 1.6%52120 Personnel Benefits 25,220 22,291 33,635 11,583 23,000 33,707 0.2%

TOTAL 66,073 63,842 96,508 32,953 66,000 97,587 1.1%

OPERATING EXPENSES52310 Uniform 412 335 990 500 990 0.0%52311 Electrical Services 28,387 23,850 32,500 1,670 1,670 -100.0%

52311.001 Electrical Services - New Muni Building 8,451 30,000 4,561 9,500 30,000 0.0%52312 Gas Service 4,880 4,916 8,000 5,031 5,031 -100.0%

52312.001 Gas Service - New Muni Building 1,845 8,000 2,919 5,000 8,000 0.0%52313 Telephone 5,829 5,672 7,000 2,153 2,153 -100.0%

52313.001 Telephone - New Muni Building 419 1,000 156 500 8,000 700.0%52340 Contracted Services 26,348 24,997 11,750 9,142 9,142 -100.0%

52340.001 Contracted Services New Muni Building 2,677 11,750 3,000 22,750 93.6%52350 General Liability Insurance 2,645 2,681 2,747 1,709 2,747 -100.0%

52350.001 General Liability Insurance New Muni Building 936 1,000 1,000 3,934 293.4%52460 Maintenance Supplies 5,183 5,870 7,000 2,815 6,000 -100.0%

52460.001 Maintenance Supplies - New Muni Building 1,832 6,000 27 2,000 13,000 116.7%TOTAL 73,684 84,481 127,737 30,183 47,743 86,674 -32.1%


TOTAL 0 0 0 0 0 0 0.0%


PERSONNEL

(1) FT Custodian, 100%(1) FT Custodian, 50%

Expenses for electricity, telephone, and contracted services have been separated for Police (110.110) and Municipal Building (110.480)

CONTRACTED SERVICES 15 S. CollegeJanitorial 12,000Elevator 2,500HVAC maintenance and repair 4,000Electrical and Lighting 2,500Fire alarm maintenance and repair 1,750

Total 22,750

117

Fund: GeneralDivision: General Government DEPARTMENT: City GarageCode: 110.481Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019


TOTAL 98,507 99,425 101,694 50,838 101,220 106,301 4.5%

OPERATING EXPENSES52310 Uniform 1,250 1,317 925 692 1,200 925 0.0%52311 Electrical Services 6,411 6,667 10,350 2,899 7,000 10,350 0.0%52312 Gas Service 3,872 4,941 8,000 4,106 5,500 8,000 0.0%52313 Telephone 311 306 1,650 156 400 1,650 0.0%52330 Training & Travel 442 800 400 800 0.0%52340 Contracted Services 1,786 1,137 4,000 1,250 3,000 4,000 0.0%52350 General Liability Insurance 1,634 1,656 1,782 950 1,782 1,871 5.0%52420 Operating Supplies 8,468 7,521 5,000 3,858 7,000 5,000 0.0%52460 Maintenance Supplies 1,327 1,000 1,327 0.0%

TOTAL 23,732 23,987 33,834 13,911 27,282 33,923 0.3%


TOTAL 0 0 0 0 0 0 0.0%


PERSONNEL(1) FT Street Maintenance Manager, 20%(1) FT Street Operations Specialist, 50%(1) FT Mechanics, 50%

118

Fund: GeneralDivision: General Government DEPARTMENT: CourthouseCode: 110.483Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

OPERATING EXPENSES52311 Electrical Service 6,106 5,853 12,000 2,477 6,000 12,000 0.0%52312 Gas Service 4,553 5,021 6,500 3,787 5,200 6,500 0.0%52340 Contracted Service 3,960 1,110 8,000 1,936 4,000 8,000 0.0%52342 Public Access Channel 14,372 5,115 11,627 9,465 14,000 11,627 0.0%52350 General Liability Insurance 1,165 1,181 1,272 677 1,272 1,336 5.0%52460 Maintenance Supplies 1,792 534 2,000 1,182 2,000 2,000 0.0%

TOTAL 31,948 18,814 41,399 19,524 32,472 41,463 0.2%


TOTAL 0 0 0 0 0 0 0.0%


119

Fund: GeneralDivision: General Government DEPARTMENT: EngineeringCode: 110.490Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

PERSONNEL SERVICES52110 Salaries & Wages 82,168 89,562 88,117 33,028 80,000 86,041 -2.4%52111 Overtime 228 437 1,729 251 600 2,003 15.8%52120 Personnel Benefits 38,766 33,574 36,190 14,281 34,000 35,736 -1.3%

TOTAL 121,162 123,573 126,036 47,560 114,600 123,780 -1.8%

OPERATING EXPENSES52310 Uniform 787 150 120 150 150 0.0%52313 Telephone 704 792 1,100 492 1,000 1,100 0.0%52330 Training & Travel 1,303 1,180 2,000 645 1,500 2,000 0.0%52331 Professional Services 1,300 1,500 800 1,500 0.0%52340 Contracted Services 3,710 5,484 1,600 4,538 5,000 1,600 0.0%52343 Small Contracts 34,594 36,662 20,000 4,050 8,000 20,000 0.0%52350 General Liability Insurance 3,359 3,406 3,666 1,953 3,666 3,849 5.0%52360 Advertising 600 300 600 0.0%52370 Printing & Reproduction 2,130 900 400 900 0.0%52380 Membership & Subscription 588 560 250 200 250 0.0%52410 Office Supplies 1,968 2,728 1,000 1,481 2,100 1,000 0.0%52411 Postage 464 310 800 127 300 800 0.0%52420 Operating Supplies 942 710 1,100 527 1,100 1,100 0.0%52430 Vehicle Maintenance 614 404 1,000 192 650 1,000 0.0%52440 Small Tools & Equipment 42 200 200 200 0.0%52470 Fuel 555 605 1,155 219 500 1,155 0.0%52490 Refunds 28,000 0.0%

TOTAL 52,273 53,628 37,021 14,344 53,866 37,204 0.5%


TOTAL 0 0 0 0 0 0 0.0%


PERSONNEL

(1) FT City Engineer, 34%(1) FT Engineering Technician, 34%(1) FT Engineering Aide, 34%(1) FT Administrative Assistant III, 34%

120

Fund: GeneralDepartment: Contingency PROGRAM: ContingencyCode: 110.994Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

OPERATING EXPENSES52110 Salaries & Wages 20,000 20,000 20,000 0.0%52340 Contracted Services 20,000 20,000 20,000 0.0%

TOTAL 0 0 40,000 0 40,000 40,000 0.0%

TOTAL EXPENDITURES 0 0 40,000 0 40,000 40,000 0.0%

OPERATING EXPENSES

Contingency department created 2007

This function within the budget is to provide appropriation for emergency funding and unanticipated expenses that can occur within a budget

To access this funding the City Manager and Finance Director must approve the usage of these appropriations

121


122

Fire/EMS Fund Tab


TOTAL RECEIPTS 2,239,107 2,574,382 2,191,365 2,337,724 2,463,885


NET OPERATIONS 400,413 602,191 (66,819) 145,038 147,503

CAPITAL IMPROVEMENTS (156,275) (633,144) (440,050) (408,351) (882,100)

TRANSFERS IN 18,150 18,150 18,150 18,150 18,150TRANSFERS OUT 0 0 0 0 0ADVANCES IN 0 0 0 0 0ADVANCES OUT 0 0 0 0 0

NET INCOME (DEFICIT) 262,288 (12,803) (488,719) (245,163) (716,447)

BALANCE AT BEGINNING OF YEAR 2,277,525 2,539,813 2,364,131 2,527,010 2,281,847ENCUMBERED 630,459 42,590BALANCE AT END OF YEAR 1,909,354 2,484,420 1,875,412 2,281,847 1,565,400

Fund created in 2011 as a result of the passage of Issue 15 a .25% income tax to support Fire and EMS services

FIRE & EMS FUNDSUMMARY OF BALANCES

0

500

1,000

1,500

2,000

2,500

3,000

3,500

Revenues 2,482,035Expenditures 3,198,482

Thousands

ANALYSIS OF FUND

RevenuesExpenditures

123

Fund: Fire & EMSCode: 418Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

INCOME TAX RECEIPTS40201 Income Tax 1,261,948 1,295,543 1,261,750 714,826 1,341,163 1,299,603 3.0%

TOTAL 1,261,948 1,295,543 1,261,750 714,826 1,341,163 1,299,603 3.0%

INTERGOVERNMENTAL RECEIPTS40258 Fire & Life Squad Grants 4,750 0.0%40265 Oxford Township Contribution 170,000 170,000 90,000 90,000 126,000 40.0%40268 Milford Township Contribution 16,200 26,300 16,200 20,200 20,200 24.7%40271 M.U. Contribution Equipment 124,802 76,666 76,487 76,487 225,000 193.5%40296 M.U. Reimbursement Labor Athletic Events 60,380 49,972 57,000 33,120 57,000 57,000 0.0%40297 M.U. Reimbursement Equipment Athletic Events 22,400 20,800 20,000 16,000 20,000 20,000 0.0%40311 Local Government Safety Capital Grant 200,000 0.0%

TOTAL 273,730 591,874 259,866 125,607 263,687 448,200 72.5%

CHARGES FOR PUBLIC SERVICES40608 Auction Sales 5,454 10,000 13,000 0.0%40617 Miscellaneous 900 420 125 125 0.0%40636 EMS Billing 590,480 540,765 570,000 310,978 600,000 600,000 5.3%

40636.001 EMS Billing 15,885 28,069 20,000 22,115 25,000 25,000 25.0%TOTAL 607,265 574,708 590,000 343,218 638,125 625,000 5.9%

FINES, COSTS & FORFEITURES40807 Civil Offense Citations 34,352 33,000 25,000 21,500 25,000 25,000 0.0%

TOTAL 34,352 33,000 25,000 21,500 25,000 25,000 0.0%

INTEREST INCOME41101 Interest 26,413 28,245 29,749 22,038 29,749 31,082 4.5%

TOTAL 26,413 28,245 29,749 22,038 29,749 31,082 4.5%

MISCELLANEOUS41201 Contributions 2,100 0.0%41214 Grants - Other 0.0%41222 Reimbursements 35,399 48,912 25,000 30,108 40,000 35,000 40.0%

TOTAL 35,399 51,012 25,000 30,108 40,000 35,000 40.0%

TOTAL RECEIPTS 2,239,107 2,574,382 2,191,365 1,257,297 2,337,724 2,463,885 12.4%

FUND TRANSFERS-IN42110 General Fund 18,150 18,150 18,150 9,075 18,150 18,150 0.0%42416 FEMA Fund 0.0%

TRANSFERS TOTAL 18,150 18,150 18,150 9,075 18,150 18,150 0.0%

FUND ADVANCES-IN43110 General Fund 0 0 0 0 0 0 0.0%44416 FEMA Fund 0.0%

ADVANCES TOTAL 0 0 0 0 0 0 0.0%

TOTAL REVENUE 2,257,257 2,592,532 2,209,515 1,266,372 2,355,874 2,482,035 12.3%

SUMMARY OF RECEIPTS

2,000,000

2,100,000

2,200,000

2,300,000

2,400,000

2,500,000

2,600,000

2,700,000

Actual Actual Budget Projected Budget

2017 2018 2019 2019 2020

Fire/EMS Fund Receipts

124

Fund: Fire & EMSCode: 418Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

152 Fire/EMS 1,838,694 1,972,191 2,258,184 1,024,081 2,192,686 2,316,382 2.6%TOTAL OPERATING EXPENDITURES 1,838,694 1,972,191 2,258,184 1,024,081 2,192,686 2,316,382 2.6%

152 Fire/EMS 156,275 633,144 440,050 241,301 408,351 882,100 100.5%TOTAL CAPITAL EXPENDITURES 156,275 633,144 440,050 241,301 408,351 882,100 100.5%

999.53416 To FEMA 0.0%TRANSFER OUT 0 0 0 0 0 0 0.0%

998.54416 To FEMA 0.0%997.55110 To General

ADVANCE OUT 0 0 0 0 0 0 0.0%


2,258,184

SUMMARY OF EXPENDITURES

0

500,000

1,000,000

1,500,000

2,000,000

2,500,000


2017 2018 2019 2019 2020

OPERATING EXPENDITURES

125

Fund: Fire & EMSDivision: Security of Persons & Property DEPARTMENT: Fire & EMSCode: 418.152Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

PERSONNEL SERVICES52110 Salaries & Wages 992,038 1,152,408 1,208,403 592,492 1,200,000 1,214,143 0.5%52111 Overtime 98,174 59,496 65,000 28,887 70,000 65,000 0.0%52120 Personnel Benefits 349,575 414,054 506,265 229,339 490,000 530,251 4.7%52141 Volunteer Recognition 3,071 1,791 351 2,800 3,000 100.0%

TOTAL 1,442,858 1,627,749 1,779,668 851,069 1,762,800 1,812,394 1.8%

OPERATING EXPENSES52310 Uniform 29,160 28,566 42,000 1,356 30,000 42,000 0.0%52311 Electrical Services 8,047 8,500 10,000 3,592 9,000 10,500 5.0%52312 Gas Service 4,640 5,088 10,000 3,356 7,000 10,000 0.0%52313 Telephone 662 650 1,000 328 1,000 1,000 0.0%52329 Bank & Investment Fees 1,080 1,080 0.0%52330 Training & Travel 32,924 15,700 42,000 14,504 30,000 42,000 0.0%52331 Professional Service 37,586 38,180 46,000 22,145 46,000 50,000 8.7%52340 Contracted Service 92,705 95,003 106,500 50,411 104,000 115,000 8.0%52350 General Liability Insurance 8,382 8,816 9,436 4,763 9,436 9,908 5.0%52360 Advertising 1,000 300 1,000 0.0%52370 Printing & Reproduction 139 217 1,000 295 800 1,000 0.0%52380 Membership & Subscriptions 3,409 2,689 3,500 385 3,200 3,500 0.0%52411 Postage 194 86 500 22 150 500 0.0%52420 Operating Supplies 74,289 64,206 85,000 37,891 82,000 95,000 11.8%52421 Grant Related Expenditures 0.0%52430 Vehicle Maintenance 64,727 36,017 55,000 11,220 45,000 55,000 0.0%53436 Sirens Upkeep & Maintenance 18,500 5,227 18,500 18,500 0.0%52470 Fuel 13,366 16,798 18,000 8,680 18,500 20,000 11.1%52490 Refunds 25,606 23,926 28,000 8,837 25,000 28,000 0.0%

TOTAL 395,836 344,442 478,516 173,012 429,886 503,988 5.3%

CAPITAL OUTLAY73101 Facilities Improvements 2,110 26,00073102 Staff Car Replacement 1,50173103 SCBA Replacement 66,000 83,00073104 Tablet Replacements (5 per year) 3,84873106 EMS Squad 230,000 230,000 230,00073107 Fire & EMS Pagers 5,885 6,000 3,00073108 Hydraulic Rescue Tools73110 Technology Replacement 1,791 1,171 2,800 2,80073111 Cardiac Monitors 50,65973113 Power Cots 38,43173114 Replace HVAC (Old Building) 9,71173115 Replace 2003 Expedition Staff Vehicle 34,67873116 Hydraulic Suspension 2010 Medic 293 13,54673117 City Wide Surveillance 40,710 7,211 7,21173118 Heavy Duty Pumper 574,40573119 Battery Powered Portable Ventilation Fans 10,800 4,090 4,09073120 Infrastructure Upgrades 173 2,500 2,500 1,85073121 TimeClock Plus - Advanced Scheduler Software 8,000 8,00073122 Replace 800 MHz Radios 100,000 100,000 100,00073123 Server Infrastructure Upgrades 2,250 2,250 2,25073124 BSA Community Development Software / Online 22,500 22,50073125 HVAC/Ductwork Replacement 20,00073126 Replace 2000 Rescue Pumper 675,000

TOTAL 156,275 633,144 440,050 241,301 408,351 882,100 100.5%


PERSONNEL(1) Fire Chief/Fire Inspector, 100%(3) FT Captains, 100%(6) FT FF/Paramedics, 100%(1) FT Administrative Assistant, 100%9,282 hours budget for PT Paramedic/Firefighters- 365 days x 24 hours/day (1 Paramedic/Firefighters on each 24 hour shift), $19.49 per hour for part time staffing- Includes 1,900 hours for extra weekend coverage and 3,096 hours to back fill for Captains & fulltime Firefighter/Paramedics vacation,sick and Kelly days

OPERATING EXPENSES

Operating supplies include disposable medical supplies and medicationsReplacement of video laryngoscope equipment

PROFESSIONAL SERVICES

Professional services includes fee for collection of income tax based on revenue collection $45,000

CONTRACTED SERVICES

EMS billing of 6% of gross revenue estimated at $600,000 = $36,000

Preventative maintenance on various station, fire and EMS equipment

$6,600 1/3 portion of BDR (Backup Disaster Recovery)

Lexipol Contract - Policies and Procedures $5,000

VEHICLE MAINTENANCE

Increase due to repair of aging fleet

SIRENES UPKEEP & MAINTENANCE

Butler County Emergency Management Agency, plus repair and maintenance of sirens$18,150 (transferred from General Fund)

126

Street Funds Tab


TOTAL RECEIPTS 403,413 423,490 379,562 441,428 564,846

TOTAL EXPENDITURES 892,796 922,166 983,540 956,918 1,005,616

NET OPERATIONS (489,383) (498,676) (603,978) (515,490) (440,770)

CAPITAL IMPROVEMENTS 0 0 0 0 0

TRANSFERS IN 569,893 609,439 606,428 606,428 481,111TRANSFERS OUT 0 0 0 0 0

NET INCOME (DEFICIT) 80,510 110,763 2,450 90,938 40,341

BALANCE AT BEGINNING OF YEAR 403,397 483,907 555,203 594,670 685,608ENCUMBERED 7,032 2,225BALANCE AT END OF YEAR 476,875 592,445 557,653 685,608 725,949

STREET FUNDRequired by the Ohio Revised Code to account for 92.5% of the state gasoline tax and motor vehicle registration feesdesignated for maintenance of state highways within the City

STATE HIGHWAY FUNDRequired by the Ohio Revised Code to account for 7.5% of the state gasoline tax and motor vehicle registration fees designated for maintenance of state highways within the City

STREET & STATE HIGHWAY FUNDSSUMMARY OF BALANCES

0

200

400

600

800

1,000

1,200

Street Fund State HighwayFund

Revenues 1,009,748 36,209Expenditures 985,416 20,200

Thousands

ANALYSIS OF EACH FUND


127

Fund: StreetCode: 122

2017 2018 2019 2019 2019 2020 % OverActual Actual Budget June Projected Budget 2019

TOTAL RECEIPTS 380,699 399,926 356,912 194,441 421,128 528,637 48.1%


NET OPERATIONS (490,166) (498,750) (606,428) (279,104) (515,719) (456,779) 24.7%

CAPITAL IMPROVEMENTS 0 0 0 0 0 0 0.0%

TRANSFERS IN 569,893 609,439 606,428 303,215 606,428 481,111 -20.7%TRANSFERS OUT 0 0 0 0 0 0 0.0%

NET INCOME (DEFICIT) 79,727 110,689 0 24,111 90,709 24,332 100.0%

BALANCE AT BEGINNING OF YEAR 377,600 457,327 531,323 568,016 568,016 658,725 24.0%ENCUMBERED 1,400 2,225 17,968BALANCE AT END OF YEAR 455,927 565,791 531,323 574,159 658,725 683,057 28.6%


SUMMARY OF BALANCES

750,000

800,000

850,000

900,000

950,000

1,000,000

1,050,000


2017 2018 2019 2019 2020

Street Fund

Receipts and Transfers-in Expenditures and Transfers-out

128

Fund: StreetCode: 122Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

40407 Motor Vehicle License Fees 45,701 47,054 45,700 20,879 45,700 47,000 2.8%40408 Gasoline Tax 230,717 240,620 230,700 118,514 283,753 396,613 71.9%40409 Local License Fees - $5 53,909 55,769 53,900 27,220 53,900 55,800 3.5%40617 Miscellaneous 12,612 7,856 5,500 4,124 7,000 6,000 9.1%40633 Street Cuts 19,092 20,755 10,000 4,912 11,000 10,000 0.0%41101 Interest 4,457 5,597 6,112 5,264 6,112 8,224 34.6%41222 Reimbursements 14,211 22,275 5,000 13,528 13,663 5,000 0.0%

RECEIPTS 380,699 399,926 356,912 194,441 421,128 528,637 48.1%

Transfers-in from:42110 General Fund 544,613 582,045 578,085 289,043 578,085 452,425 -21.7%42130 Parking Fund 25,280 27,394 28,343 14,172 28,343 28,686 1.2%

TRANSFERS 569,893 609,439 606,428 303,215 606,428 481,111 -20.7%

TOTAL REVENUE 950,592 1,009,365 963,340 497,656 1,027,556 1,009,748 4.8%

SUMMARY OF RECEIPTS

0

100,000

200,000

300,000

400,000

500,000

600,000


2017 2018 2019 2019 2020

Street Fund Receipts

129

Fund: StreetCode: 122Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

720 Street Maintenance 870,865 898,676 963,340 473,545 936,847 985,416 2.3%52340 Contracted Services (Contingency)

999.53370 Transfer to Internal Service FundTOTAL EXPENDITURES 870,865 898,676 963,340 473,545 936,847 985,416 2.3%


800,000

820,000

840,000

860,000

880,000

900,000

920,000

940,000

960,000

980,000

1,000,000


2017 2018 2019 2019 2020


130

Fund: StreetDivision: Transportation DEPARTMENT: Street MaintenanceCode: 122.720Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019


TOTAL 686,393 702,534 754,193 359,649 738,000 775,292 2.8%

OPERATING EXPENSES52310 Uniform 7,515 8,324 7,000 4,476 8,000 7,000 0.0%52311 Electric Service 2,348 2,684 4,100 1,477 3,000 4,100 0.0%52313 Telephone 1,495 1,684 1,500 1,046 2,100 1,500 0.0%52330 Training & Travel 240 50 1,200 528 1,000 1,200 0.0%52340 Contracted Services 16,277 6,855 2,500 3,961 5,000 2,500 0.0%52350 General Liability Insurance 17,989 18,413 19,547 10,457 19,547 20,524 5.0%52370 Printing & Reproduction 200 100 200 0.0%52383 Composting 1,148 3,000 2,000 3,000 0.0%52411 Postage 2 1 50 52 100 50 0.0%52420 Operating Supplies 26,281 25,220 22,900 12,876 25,000 22,900 0.0%52430 Vehicle Maintenance 25,523 24,513 28,400 15,822 29,500 28,400 0.0%52440 Small Tools & Equipment 175 500 500 500 0.0%52450 Materials 61,096 76,424 70,750 46,610 70,000 70,750 0.0%52470 Fuel 24,558 31,799 47,500 16,591 33,000 47,500 0.0%52490 Refunds 0.0%

TOTAL 184,472 196,142 209,147 113,896 198,847 210,124 0.5%


TOTAL 0 0 0 0 0 0 0.0%


PERSONNEL

(1) FT Service Director, 30%(1) PT Deputy Service Director 20% (Street Resurfacing)(1) FT Street & Maintenance Manager, 80%(1) FT Street Operations Specialist, 25%(2) FT Service Worker III, 100%(2) FT Service Worker III, 50%(1) FT Service Worker III, 35%(3) FT Service Worker II, 100%(1) FT Service Worker I, 50%(1) FT Environmental Specialist, 10%


Materials include road de-icing salt; gravel; asphalt; sealer for road construction / repair

131

Fund: State Highway Improvement FundCode: 123


TOTAL RECEIPTS 22,714 23,564 22,650 14,540 20,300 36,209 59.9%


EXCESS OF RECEIPTS OVER EXPENDITURES 783 74 2,450 (1,331) 229 16,009 553.4%

BALANCE AT BEGINNING OF YEAR 25,797 26,580 23,880 26,654 26,654 26,883 12.6%5,632

BALANCE AT END OF YEAR 20,948 26,654 26,330 25,323 26,883 42,892 62.9%

Fund: State Highway Improvement FundCode: 123Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

40407 Motor Vehicle License Fees 3,706 3,815 3,700 1,693 3,700 3,700 0.0%40408 Gasoline Tax 18,707 19,510 18,700 9,609 20,330 32,158 72.0%41101 Interest 301 239 250 188 250 351 40.4%41222 Reimbursements 3,050 3,050 0.0%

TOTAL RECEIPTS 22,714 23,564 22,650 14,540 27,330 36,209 59.9%

Division: Transportation DEPARTMENT: State HighwayCode: 123.730Account Description 2017 2018 2019 2019 2019 2020 % OverNumber Actual Actual Budget June Projected Budget 2019

OPERATING EXPENSES52431 Traffic Signal & Street Light Maintenance 5,000 4,200 5,000 0.0%52450 Materials 21,931 23,490 15,200 15,871 15,871 15,200 0.0%



SUMMARY OF BALANCES

SUMMARY OF RECEIPTS

132

Parking Funds Tab


TOTAL RECEIPTS 634,183 657,739 672,500 638,850 727,282

TOTAL EXPENDITURES 450,706 422,570 546,536 535,152 554,379

NET OPERATIONS 183,477 235,169 125,964 103,698 172,903


TRANSFERS IN 32,000 134,500 40,000 40,000 321,489TRANSFERS OUT (196,991) (301,135) (208,463) (208,463) (493,539)

NET INCOME (DEFICIT) 15,966 (69,202) (82,499) (104,765) (428,274)


PARKING FUNDTo account for operation of parking control activities within the City, funded by revenues from meter collections, garage fees, and fines

PARKING IMPROVEMENT FUNDTo account for financial resources used for the acquisition, construction, or improvement to municipal parking lots and garage

PARKING & PARKING IMPROVEMENT FUNDSSUMMARY OF BALANCES

0

200

400

600

800

1,000

1,200

ParkingFund

ParkingImproveme

nt FundRevenues 727,282 321,489Expenditures 1,047,918 429,127

Thousands


RevenuesExpenditure

133

Fund: ParkingCode: 130


TOTAL RECEIPTS 634,183 657,739 672,500 324,829 638,850 727,282 8.1%


NET OPERATIONS 183,477 235,169 125,964 79,999 103,698 172,903 37.3%


TRANSFERS IN 0 0 0 0 0 0 0.0%TRANSFERS OUT 196,991 301,135 208,463 124,232 208,463 493,539 136.8%

NET INCOME (DEFICIT) (13,514) (65,966) (82,499) (44,233) (104,765) (320,636) -288.7%

BALANCE AT BEGINNING OF YEAR 818,281 804,767 715,100 738,801 738,801 634,036 -11.3%ENCUMBERED 3,763 9,539 12,733BALANCE AT END OF YEAR 801,004 729,262 632,601 681,835 634,036 313,400 -50.5%

The 2020 budget includes the repayment to the CIP fund for the parking garage loan of: 110,000


SUMMARY OF BALANCES

134

Fund: ParkingCode: 130Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

40615 Parking Garage Leases 146,685 156,073 164,000 90,435 157,700 164,000 0.0%40616 Residential Parking Permits 3,127 2,626 2,200 268 2,500 2,200 0.0%40617 Miscellaneous 50 50 0.0%40634 Meter Collection 338,940 355,026 350,000 169,345 345,000 405,000 15.7%40635 Parking Garage Collections 20,413 19,708 20,000 9,899 20,000 20,000 0.0%40649 Recovery of Write Offs 2,509 3,069 3,000 128 1,500 3,000 0.0%40650 Collection Fee 3,776 4,600 3,200 450 1,800 3,200 0.0%40804 Meter Fines 104,459 102,939 115,000 46,766 100,000 115,000 0.0%40808 RoVR Fee 1,706 1,465 2,000 61 500 2,000 0.0%41101 Interest 9,613 9,381 9,100 6,976 9,100 10,082 10.8%41222 Reimbursements 2,955 2,852 4,000 451 700 2,800 -30.0%

RECEIPTS 634,183 657,739 672,500 324,829 638,850 727,282 8.1%

0.0%TRANSFERS 0 0 0 0 0 0 0.0%

TOTAL REVENUES 634,183 657,739 672,500 324,829 638,850 727,282 8.1%

SUMMARY OF RECEIPTS

580,000

600,000

620,000

640,000

660,000

680,000

700,000

720,000

740,000


2017 2018 2019 2019 2020

Parking Receipts

135

Fund: ParkingCode: 130Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

710 Parking 450,706 422,570 546,536 244,830 535,152 554,379 1.4%EXPENDITURES 450,706 422,570 546,536 244,830 535,152 554,379 1.4%

Transfers To:999.53110 General Fund 29,711 29,241 30,120 15,060 30,120 33,364 10.8%999.53122 Street Fund 25,280 27,394 28,343 14,172 28,343 28,686 1.2%999.53141 Capital Improvement Fund 110,000 110,000 110,000 55,000 110,000 110,000 0.0%999.53142 Parking Improvement Fund 32,000 134,500 40,000 40,000 40,000 321,489 703.7%

TRANSFERS 196,991 301,135 208,463 124,232 208,463 493,539 136.8%

TOTAL EXPENDITURES & TRANSFERS 647,697 723,705 754,999 369,062 743,615 1,047,918 38.8%

TRANSFERS

Starting in 2002, a portion of the excess of revenues over expenses are being transferred to the CIP fund to repay the loan for the parking garage

Parking Lot debt owed to Capital improvement fund at 12/31/19: 770,000

If we can average at least $110,000 per year, the debt will be paid off in 7 years, in 2026

2020 110,0002021 110,0002022 110,0002023 110,0002024 110,0002025 110,0002026 110,000

770,000

The Street Fund Transfer based on 3.7% of the Street Fund budgeted Personnel Expenses

The General Fund Transfer based on 4.9% of the Traffic Control, Park & Public Property Maintenance, Municipal Building, City Garage& Engineering budgeted Personnel Expenses


136

Fund: ParkingDivision: Transportation DEPARTMENT: ParkingCode: 130.710Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

PERSONNEL SERVICES52110 Salaries & Wages 250,293 268,089 320,788 128,833 320,789 327,501 2.1%52111 Overtime 7,337 8,213 9,822 6,113 9,822 9,097 -7.4%52120 Personnel Benefits 100,233 95,381 104,924 48,735 102,301 105,379 0.4%52130 Personnel Benefits - Other 2,385 2,385 2,146 -10.0%52140 Uniform Allowance 200 200 200 200 200 200 0.0%

TOTAL 358,063 371,883 438,119 183,881 435,497 444,323 1.4%

OPERATING EXPENSES52310 Uniform 1,974 924 2,000 1,403 3,000 2,000 0.0%52311 Electric Services 5,534 5,310 8,800 3,086 6,000 8,800 0.0%52313 Telephone 623 612 1,000 310 625 1,000 0.0%52315 Parking Garage Maintenance & Supplies 8,724 2,729 5,000 498 5,000 5,000 0.0%52329 Bank & Investment Fees 180 180 180 90 180 0.0%52330 Training & Travel 750 778 3,000 52 1,000 3,000 0.0%52340 Contracted Services 50,080 14,519 51,226 38,686 49,500 52,954 3.4%52345 Collection Agency Services 1,095 1,030 1,000 750 1,000 1,000 0.0%52350 General Liability Insurance 3,875 3,929 4,211 2,253 3,930 4,422 5.0%52354 Appraisal Costs 129 0.0%52355 Claims Paid 0.0%52370 Printing & Reproduction 3,501 4,475 5,000 2,576 5,000 5,000 0.0%52411 Postage 1,092 1,276 1,500 425 1,200 1,500 0.0%52420 Operating Supplies 2,997 7,118 14,500 7,418 14,500 14,500 0.0%52430 Vehicle Maintenance 4,243 2,210 4,000 1,682 4,000 4,000 0.0%52440 Small Tools & Equipment 5,609 2,480 2,200 104 1,500 2,200 0.0%52470 Fuel 2,037 3,012 3,500 1,591 3,200 3,500 0.0%52490 Refunds 200 105 1,300 25 200 1,000 -23.1%

TOTAL 92,643 50,687 108,417 60,949 99,655 110,056 1.5%


TOTAL 0 0 0 0 0 0 0.0%


PERSONNEL CONTRACTED SERVICES

Law Enforcement Parking Maintenance for Video Equipment 2,100 (1) FT Chief 90% 10% Maintenance for Elevator 5,000 (1) FT Police Lieutenant 90% 10% Nupark 34,204 (1) FT Police Lieutenant 100% Vehicle lookup 4,000 (6) FT Police Sergeants 100% Parking Wireless Service 5,000 (19) F-T Police Officers 100% Oracle Maintenance 300 4680 hours P-T Police Officers 100% PowerDMS 850 (1) FT Police Records Specialist 100% Miscellaneous 1,500 (1) FT Office Manager 100% Total 52,954 (1) FT Public Safety Assistant (A) 95% 5%(1) FT Public Safety Assistant (B) 25% 75%(1) FT Public Safety Assistant (C) 25% 75%(1) PT Property Custodian 25% 75%(4) PT Public Safety Assistant 100%(6) FT Dispatcher/Clerk 100%(3) PT Dispatcher/Clerk 90% 10%

90% 10%

2020 Proposed Allocation

137

Fund: Parking Improvement FundCode: 142


TOTAL RECEIPTS 0 0 0 0 0 0 0.0%

TOTAL EXPENDITURES 0 0 0 0 0 0 0.0%

NET 0 0 0 0 0 0 0.0%

CAPITAL IMPROVEMENTS 2,520 137,736 40,000 0 40,000 429,127 972.8%

42130 Transfer from Parking Fund 32,000 134,500 40,000 40,000 40,000 321,489 703.7%

TRANSFERS IN 32,000 134,500 40,000 40,000 40,000 321,489 703.7%

TRANSFERS OUT 0 0 0 0 0 0 0.0%

NET INCOME (DEFICIT) 29,480 (3,236) 0 40,000 0 (107,638) -100.0%

BALANCE-BEGINNING OF THE YEAR 81,394 110,874 103,365 107,638 107,638 107,638 4.1%ENCUMBERED 20,000BALANCE-END OF YEAR 90,874 107,638 103,365 147,638 107,638 0 -100.0%


Division: Transportation DEPARTMENT: Parking Improvements

Code: 142.711Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

61002 Parking Garage Improvements 2,520 42,728 40,000 40,000 100,00061003 Municipal Parking lot Improvements 31461012 Fuel Control/Monitoring System Upgrade61013 City Wide Surveillance 19,16961014 Automatic License Plate Recognition System 16,50061015 Parking Vehicle Transit 28,00061016 Parking Software 31,02561017 Smart and Multi-space Parking Meters 329,127

EXPENDITURES 2,520 137,736 40,000 0 40,000 429,127 972.8%

999.53130 Transfer to Parking Fund 0.0%

TOTAL EXPENDITURES & TRANSFERS 2,520 137,736 40,000 0 40,000 429,127 972.8%

SUMMARY OF BALANCES


138

Capital Funds Tab


TOTAL RECEIPTS 1,201,930 5,065,345 661,193 1,325,724 4,404,712

TOTAL EXPENDITURES 0 0 0 0 1,030,495

EXCESS RECEIPTS OVER EXPENDITURES 1,201,930 5,065,345 661,193 1,325,724 3,374,217

CAPITAL IMPROVEMENTS (3,108,125) (7,029,237) (6,232,808) (13,589,490) (4,762,273)

TRANSFERS IN 4,185,195 2,673,027 4,500,311 4,900,311 2,408,452TRANSFERS OUT 0 (32,639) 0 0 0ADVANCES IN 1,205,550 624,380 2,591,431 2,591,431 4,215,050ADVANCES OUT (1,205,550) (624,380) (2,591,431) (2,591,431) (4,215,050)

NET INCOME (DEFICIT) 2,279,000 676,496 (1,071,304) (7,363,455) 1,020,396

BALANCE BEGINNING OF THE YEAR 6,005,419 8,284,419 2,150,840 8,960,915 1,597,460ENCUMBERED 3,115,371 6,982,928 0 0 0BALANCE END OF THE YEAR 5,169,048 1,977,987 1,079,536 1,597,460 2,617,856

COMMUNITY DEVELOPMENT BLOCK GRANT FUND (CDBG)To account for monies received from the federal government under the Community Development Block Grant Fund

COMMUNITY BLOCK GRANT LOAN FUND (CDBG RLF)To account for monies received from the federal government under the Community Development Block Grant Program which is utilized for economic development loans

CAPITAL IMPROVEMENT FUNDSTo account for financial resources for the acquisition or construction of various capital projects

CAPITAL EQUIPMENT FUNDTo account for financial resources used for the acquisition of equipment

CAPITAL PROJECT FUNDSSUMMARY OF BALANCES

Recurring Capital Funds

0.00

0.50

1.00

1.50

2.00

2.50

CDBG Fund CDBG RLF CapitalEquipment

Fund

CapitalImprovemen

t FundRevenues 208,778 30,884 489,004 2,439,548Expenditures 208,778 160,000 481,495 2,297,050

Millions


Revenues

Expenditures

139

Code: 1262017 2018 2019 2019 2019 2020 % Over

Actual Actual Budget June Projected Budget 2019

TOTAL RECEIPTS 112,862 96,000 221,000 15,000 127,778 208,778 -5.5%

TOTAL EXPENDITURES 0 0 0 0 0 0 0

EXCESS RECEIPTS OVER EXPENDITURES 112,862 96,000 221,000 15,000 127,778 208,778 -5.5%

CAPITAL IMPROVEMENTS 112,862 96,000 221,000 0 127,778 208,778 -5.5%

TRANSFERS IN 0 0 0 0 0 0 0.0%TRANSFERS OUT 0 0 0 0 0 0 0.0%ADVANCES IN 0 0 0 0 0 0 0.0%ADVANCES OUT 0 0 0 0 0 0 0.0%

NET INCOME (DEFICIT) 0 0 0 15,000 0 0 0.0%

BALANCE BEGINNING OF YEAR 150,001 150,001 150,001 150,001 150,001 150,001 0.0%ENCUMBERED 96,321BALANCE END OF YEAR 150,001 150,001 150,001 68,680 150,001 150,001 0.0%


40283.014 CDBG Butler County 2014 Grant40283.015 CDBG Butler County 2015 Grant40283.016 CDBG Butler County 2016 Grant 95,86240283.017 CDBG Butler County 2017 Grant 17,000 96,00040283.018 CDBG Butler County 2018 Grant 102,000 15,000 111,00040283.019 CDBG Butler County 2019 Grant 119,000 16,778 96,00040283.020 CDBG Butler County 2020 Grant 112,778

TOTAL 112,862 96,000 221,000 15,000 127,778 208,778 -5.5%

Community Development Block Grant FundSUMMARY OF BALANCES

SUMMARY OF RECEIPTS

140

Division: Community Environment DEPARTMENT: CDBGCode: 126.370Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

2014 Grant Projects60010 2014 CDBG

2015 Grant Projects60011 2015 CDBG

2016 Grant Projects60012 2016 CDBG 95,862

2017 Grant Projects60013 2017 CDBG 17,000 96,000

2018 Grant Projects60014 2018 CDBG 102,000 111,000

2019 Grant Projects60015 2019 CDBG 119,000 16,778 96,000

2020 Grant Projects60016 2020 CDBG 112,778

TOTAL EXPENDITURES 112,862 96,000 221,000 0 127,778 208,778 -5.5%

Community Development Block Grant FundSUMMARY OF EXPENDITURES

141

Code: 1282017 2018 2019 2019 2019 2020 % Over


TOTAL RECEIPTS 49,159 47,378 49,543 39,950 69,047 30,884 -37.7%

TOTAL CAPITAL IMPROVEMENTS 0 0 160,000 63,250 160,000 160,000 0.0%

EXCESS RECEIPTS OVER EXPENDITURES 49,159 47,378 (110,457) (23,300) (90,953) (129,116) -16.9%

BALANCE BEGINNING OF YEAR 439,545 488,704 535,475 536,082 536,082 445,129 -16.9%

BALANCE END OF YEAR 488,704 536,082 425,018 512,782 445,129 316,013 -25.6%


40653 Loan Fee 100 0.0%41033 Patterson Café 23,823 23,823 15,882 11,912 15,882 -100.0%41036 Moon Co Op 13,400 14,400 14,440 7,200 14,400 14,400 -0.3%41038 Hush Intimate Apparel 3,155 2,577 9,465 5,789 17,919 -100.0%41039 Root Yoga 3,856 1,052 4,207 10,283 10,283 -100.0%41040 Books & Brew 5,014 10,029 100.0%41101 Interest 4,925 5,526 5,549 4,666 5,549 6,455 16.3%41201 Contributions 0.0%41216 Escrow for Seaview 0.0%

TOTAL RECEIPTS 49,159 47,378 49,543 39,950 69,047 30,884 -37.7%

Division: Community Environment DEPARTMENT: CDBG Revolving LoanCode: 128.400Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

52331 Professional Services 0.0%52540 Capital Outlay Loan 160,000 63,250 160,000 160,000 0.0%

TOTAL EXPENDITURES 0 0 160,000 63,250 160,000 160,000 0.0%

REVOLVING LOAN FUNDS

The City of Oxford and the Oxford Community Improvement Corporation (OCIC) have low interest loan funds available for existing and start-up businesses locatedwithin the Talawanda School District boundaries. This is the only point of eligibility for applying for the loan.

The OCIC Revolving Loan Funds (RLF) can be used for the acquisition or renovation of real property, acquisition and installation of equipment, and the acquisition of inventory as well as working capital.

The OCIC requires the creation of at least one(1) job for every $35,000.00 requested. At least 51% of the new or retained jobs must be filled with low-to-moderateincome employees.

Applicants must be credit worthy and able to assure repayment of the funds. The OCIC considers business experience, market and community demand, and the ability to repay the loan as the primary points of consideration.

STATUS OF EXISTING LOANS

All loans are up-to-date.

Community Development Block Grant Loan FundSUMMARY OF BALANCES

SUMMARY OF RECEIPTS


142

Code: 140Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

40271 M.U. Contribution40310 NatureWorks Grant40608 Auction Sales41201 Contributions 41222 Reimbursements 2,024 2,024 0.0%

TOTAL RECEIPTS 0 0 0 2,024 2,024 0 0.0%

TOTAL CAPITAL IMPROVEMENTS 240,055 360,365 626,308 196,945 688,625 481,495 -23.1%

EXCESS RECEIPTS OVER EXPENDITURES (240,055) (360,365) (626,308) (194,921) (686,601) (481,495) 23.1%

TRANSFERS/ADVANCES-IN42110 Transfer from General Fund 290,195 294,398 626,308 313,154 626,308 489,004 -21.9%43110 Advance from General Fund 16,000 0 0 0 0 0

TRANSFERS/ADVANCES-IN 306,195 294,398 626,308 313,154 626,308 489,004 -21.9%

TRANSFERS/ADVANCES-OUT997.55110 Return Advance to General Fund 16,000 0 0 0 0 0 0.0%

NET INCOME (DEFICIT) 50,140 (65,967) 0 118,233 (60,293) 7,509 100.0%

BALANCE BEGINNING OF THE YEAR 821,827 871,967 679,778 806,000 806,000 745,707 9.7%ENCUMBERED 195,404 94,720 363,293 0BALANCE END OF THE YEAR 676,563 711,280 679,778 560,940 745,707 753,216 10.8%


110.61104 Police Cars & Related Equipment 77,300 55,500 60,158 60,158 141,000110.61105 Police Tablet Replacement 13,870 15,247 15,000 15,000110.61127 Replace 800MHZ Radios 75,000 74,980 74,980 90,900110.61168 Body Cameras 14,162 9,720 4,603 4,603110.61187 Mobile Routers 10,109 10,500 10,500110.61188 Automatic License Plate Recognition System 16,250110.61196 Ultrasonic Cleaner 9,500 8,000110.61204 Replace 2006 Ford Explorer w/ Command Vehicle 50,000110.61205 Unmanned Aerial System (UAS) 26,700310.61177 Cloud-Based Online Application System 25,000310.61198 BSA Community Development Software/Online 22,500 37,500310.61207 Electric Assist Bicycle 5,000408.61121 Computer Hardware (MIS) 10,565 12,775 15,400 6,829 15,400 12,000408.61169 GIS Server408.61170 Infrastructure Updates 2,960 25,500 19,933 25,500 12,950408.61178 City Wide Surveillance 28,753408.61197 Server Infrastructure Updates 8,250 8,250 8,250408.61206 City Website Update 10,200420.61171 Time Clocks 16,391 3,908 641 3,620450.61212 HR - BS&A Software 17,495483.61158 Audio/Video Equipment Replacement 42,500 11,573 25,000490.61179 Plotter 18,756490.61189 Replace Vehicle GMC Canyon 05-06 19,144490.61190 Vehicle Replacement 2001 Jeep 4x4 8,017490.61209 Electric Charging Stations 2,500620.61161 Playground Repairs 12,734 6,659 6,000 3,473 6,000 6,000620.61186 Leonard Howell Park Equipment 3,395620.61208 Replacement 2004 UTV Utility Vehicle 8,500630.61136 Community Park Equipment 4,426 1,476 5,000 3,500 5,000 5,000630.61159 John Deere Gator #83 Replacement 1,774630.61181 Replacement 54" Walk Behind Mower #03-894 5,524630.61182 Replacement 61" Zero Turn Mower #889 12,991630.61210 New UTV Utility Vehicle Community Park 10,000720.61172 Uptown Park Splash Fountain Equipment 6,628 8,303 5,000 799 5,000 5,000720.61173 Replacement of Truck #94-42 6,625720.61183 Full Cab Tractor with Boom Mower 112,742720.61184 Replacement of Truck #05-60 4x4 Dump 17,645 7,400 7,400720.61185 Replacement of Asphalt Roller #512 13,309720.61191 Streetlight Replacement Key Rench Dr. 16,787 16,787720.61192 Replacement of 2008 Mower #888 11,562720.61193 Replacement of Ford F350 #06-55 750 37,427 37,427720.61194 New Equipment Trailer 5,500720.61195 HVAC Replacement City Garage 9,950720.61199 Painting of Metal Equipment in Uptown Park 10,000 7,500720.61200 Crosswalk Safety Impr. Dana Dr. and SR732** 9,000 9,000 9,000720.61201 Replacement of Kifco Water Reel 17,000 16,000720.61202 Replacement of City Garage Generator 20,000 20,000720.61203 Replace #2007-50 Schwarze Street Sweeper 270,000 270,000720.61211 Replacement of Truck #2008-61 Ford F350 70,000


Capital Equipment FundSUMMARY OF BALANCES


143

Code: 1412017 2018 2019 2019 2019 2020 % Over


TOTAL RECEIPTS 522,978 0 390,650 154,731 265,650 785,050 101.0%

TOTAL CAPITAL IMPROVEMENTS 713,352 1,289,983 1,125,500 114,985 1,116,087 1,512,000 34.3%

EXCESS RECEIPTS OVER EXPENDITURES (190,374) (1,289,983) (734,850) 39,746 (850,437) (726,950) 1.1%

TRANSFERS IN 495,000 451,629 624,003 312,002 624,003 869,448 39.3%TRANSFER OUT 0 0 0 0 0 0 0.0%ADVANCE IN 521,550 322,750 265,650 265,650 265,650 785,050 195.5%ADVANCE OUT 521,550 322,750 265,650 0 265,650 785,050 195.5%

NET INCOME (DEFICIT) 304,626 (838,354) (110,847) 617,398 (226,434) 142,498 -100.0%

BALANCE BEGINNING OF YEAR 1,581,707 1,886,333 989,737 1,047,979 1,047,979 821,545 -17.0%ENCUMBERED 921,178 234,231 618,220BALANCE END OF YEAR 965,155 813,748 878,890 1,047,157 821,545 964,043 9.7%

Capital Improvement FundSUMMARY OF BALANCES

0.00

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0.20

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0.40

0.50

0.60

0.70

0.80


2017 2018 2019 2019 2020

Mill

ions

CAPITAL IMPROVEMENT FUND(TRANSFERS FROM GENERAL FUND)

144

SUMMARY OF RECEIPTS


40271 M.U. Contribution 125,00040272 MVLF Resurfacing 265,00040285 OKI Funding40286 OPWC Funding 331,800 265,650 154,731 265,650 255,05040287 ODOT Funding 265,00040299 Safe Routes to School Funding40617 Miscellaneous41001 Special Assessments 4,80341201 Contributions 140,00041222 Reimbursement 46,37541223 Red Brick & Ivy Gifts

Receipts 522,978 0 390,650 154,731 265,650 785,050 101.0%Transfers from:

42110 General Fund 385,000 341,629 514,003 257,002 514,003 759,448 47.8%42130 Parking Fund 110,000 110,000 110,000 55,000 110,000 110,000 0.0%

Transfers-in 495,000 451,629 624,003 312,002 624,003 869,448 39.3%Advance from:

43110 General Fund 521,550 322,750 265,650 265,650 265,650 785,050 195.5% Advances-in 521,550 322,750 265,650 265,650 265,650 785,050 195.5%

TOTAL REVENUES 1,539,528 774,379 1,280,303 732,383 1,155,303 2,439,548 90.5%

Capital Improvement FundSUMMARY OF EXPENDITURES


ROAD AND STREET PROJECTS720.63130 Urban Paving Program Campus-Patterson-Chestnut 530,000720.63133 Street Maintenance & Resurfacing 21,907 709,609 400,000 24,115 400,000 450,000720.63137 Street Sign Replacement 3,805 5,588 5,000 2,124 5,000 5,000720.63142 US 27 S ROW Acquisitions 39,857 15,177720.63149 Sidewalk/Curb/Gutter Replacement 20,312 142,342 20,000 11,174 20,000 20,000720.63157 Traffic Signal Controllers Replacement 14,775 14,860720.63161 Collins Run Rd Imp & Chestnut Rd Signal 472,609 44,015720.63162 Improve High & Contreras Traffic Flow 16,438720.63163 Sandra Drive Culvert Improvement 19,100 205,148 63 63720.63164 Kramer/Miami Trail Sidewalk 25,000720.63171 Crosswalk Safety Improvements Locust Street 15,830 15,830720.63172 Improve Spring & Locust Traffic Signals 14,366720.63174 Contreras Road Culvert Improvement 11,456720.63179 College/Chestnut Traffic Signal 220,000 220,000720.63181 Maintenance Crack Sealing of City Streets 30,000 30,000 50,000720.63182 72" Culvert Repair US27 10,000 2,000720.63186 72" Culvert Repair US27 North 100,000720.63187 Pedestrian Safety US 27 North Street Lighting 20,000720.63188 42" Culvert Repair US27 North 75,000720.63189 Northridge Dr. Applewood Stormwater Improvements 18,000720.63191 Convert Streetlights to LED 10,000720.63192 Roadway Paver Maintenance 50,000

SUBTOTAL ROAD AND STREET PROJECTS 617,365 1,178,999 685,000 53,306 692,893 1,328,000 93.9%

OTHER PROJECTS310.63159 Zoning Study 5,118345.63151 Emerald Ash Borer (EAB) Response 48,848 44,491 30,000 7,130 30,000 30,000480.63107 Municipal/Court Building Improvements 9,148 15,000 12,154 15,000 10,000490.63165 Fiber Optics 19,950610.63111 Municipal Pool Improvements 21,536 18,480610.63176 Demolition of Old Pool/Buildings 55,000 1,375 48,674620.63167 Fencing Barrier at Leonard Howell Park 2,952620.63170 New Roof for Senior Center 40,000 32,520 32,520620.63177 Senior Center Painting 8,000 8,000620.63178 Senior Center Parking Lot Paving 6,000 6,000620.63184 New Tennis/Pickleball Courts 50,000620.63185 Skate Park Maintenance & Repair 5,000720.63160 Uptown Park Safety 2,935 2,688720.63168 Roof Replacement Cold Storage Building 5,450 5,450720.63173 Passenger Rail Platform 19,925 250,000 250,000720.63180 Bicycle & Pedestrian Safety 20,000 8,500 17,000 50,000720.63183 City Garage's UST Systems 16,500 16,000 14,000720.63190 Uptown Water Garden (Fountain) Replacement 25,000997.55110 Return Advance to General Fund 521,550 322,750 265,650 265,650 785,050999.53110 Transfer to General Fund

SUBTOTAL OTHER PROJECTS 617,537 433,734 706,150 61,679 688,844 969,050 37.2%1,234,902 1,612,733 1,391,150 114,985 1,381,737 2,297,050 65.1%

Capital Improvement Fund

145


TOTAL RECEIPTS 0 0 0 0 0 0

TOTAL CAPITAL IMPROVEMENTS 1,442,248 3,545,862 0 2,062,680 2,893,703 0 0.0%

EXCESS RECEIPTS OVER EXPENDITURES (1,442,248) (3,545,862) 0 (2,062,680) (2,893,703) 0 0.0%

TRANSFERS-IN42110 Transfer from General Fund 3,400,000 1,700,000 0 0 0 0 0.0%

TRANSFERS-IN 3,400,000 1,700,000 0 0 0 0 0.0%

NET INCOME (DEFICIT) 1,957,752 (1,845,862) 0 (2,062,680) (2,893,703) 0 0.0%

BALANCE BEGINNING OF THE YEAR 2,961,813 4,919,565 0 3,073,703 3,073,703 180,000 100.0%ENCUMBERED 1,996,289 3,073,557 1,007,383BALANCE END OF THE YEAR 2,923,276 146 0 3,640 180,000 180,000 100.0%


490.64701 Acquisition of Property & 1,442,248 3,545,862 2,062,680 2,893,703 Renovation Municipal Buildings

TOTAL EXPENDITURES 1,442,248 3,545,862 0 2,062,680 2,893,703 0 0.0%

Municipal Facilities Capital Improvement FundSUMMARY OF BALANCES


146


40271 Miami Contribution 700,000 700,00040290 ODNR Grant 418,379 56,919 750,00040601 Sale of Plans 3041201 Contributions 98,522 11,000

TOTAL RECEIPTS 516,931 67,919 0 700,000 700,000 750,000 100.0%

TOTAL MAINTENANCE EXPENSES 0 0 0 0 0 30,495

TOTAL CAPITAL IMPROVEMENTS 599,608 149,971 2,100,000 129,017 2,607,719 770,000 -63.3%

EXCESS RECEIPTS OVER EXPENDITURES (82,677) (82,052) (2,100,000) 570,983 (1,907,719) (50,495) 97.6%

TRANSFERS-IN42110 Transfer from General Fund 0 227,000 0 0 0 0 0.0%42425 Transfer from OAT Property Tax Fund 0 0 1,050,000 525,000 1,050,000 1,050,000 0.0%

TRANSFERS-IN 0 227,000 1,050,000 525,000 1,050,000 1,050,000 0.0%

ADVANCES-IN43110 Advance from General Fund 668,000 101,630 2,125,781 2,125,781 2,125,781 1,800,000 -15.3%

ADVANCES-IN 668,000 101,630 2,125,781 2,125,781 2,125,781 1,800,000 -15.3%

ADVANCES-OUT55110 Repay Advance to General Fund 668,000 101,630 2,125,781 0 2,125,781 1,800,000 -15.3%

ADVANCES-OUT 668,000 101,630 2,125,781 0 2,125,781 1,800,000 -15.3%

NET INCOME (DEFICIT) (82,677) 144,948 (1,050,000) 3,221,764 (857,719) 999,505 -100.0%

BALANCE BEGINNING OF THE YEAR 50,526 (32,151) (4,151) 112,797 112,797 (744,922) -17845.6%ENCUMBERED 2,500 146,067 2,607,719BALANCE END OF THE YEAR (34,651) (33,270) (1,054,151) 726,842 (744,922) 254,583 -100.0%


PERSONNEL SERVICES52110 Salaries & Wages 18,855 100.0%52111 Overtime 702 100.0%52120 Personnel Benefits 10,938 100.0%

TOTAL 0 0 0 0 0 30,495 100.0%

490.64702 Construction of Oxford Area Trails 599,608 149,971 2,100,000 129,017 2,607,719 770,000997.55110 Repay Advance to General 668,000 101,630 2,125,781 2,125,781 1,800,000

TOTAL EXPENDITURES 1,267,608 251,601 4,225,781 129,017 4,733,500 2,600,495 -38.5%

Oxford Area Trail Capital Improvement FundSUMMARY OF BALANCES


147


40951 Note Proceeds 4,854,048 041201 Contributions 0 161,225 161,225

TOTAL RECEIPTS 0 4,854,048 0 161,225 161,225 0

TOTAL CAPITAL IMPROVEMENTS 0 1,410,676 0 2,664,955 3,571,958 0 0.0%

EXCESS RECEIPTS OVER EXPENDITURES 0 3,443,372 0 (2,503,730) (3,410,733) 0 0.0%

TRANSFERS-IN

TRANSFERS-IN 0 0 0 0 0 0 0.0%

TRANSFERS-OUT 0 32,639 0 0 0 0

NET INCOME (DEFICIT) 0 3,410,733 0 (2,503,730) (3,410,733) 0 0.0%

BALANCE BEGINNING OF THE YEAR 0 0 0 3,410,733 3,410,733 0 0.0%ENCUMBERED 3,410,733 724,405BALANCE END OF THE YEAR 0 0 0 182,598 0 0 0.0%


610.64703 Aquatic Center Construction 1,390,267 2,664,955 3,571,958995.52600 Debt Issuance Cost 20,409

TOTAL EXPENDITURES 0 1,410,676 0 2,664,955 3,571,958 0 0.0%

Aquatic Center Capital Improvement FundSUMMARY OF BALANCES


148


40951 Note Proceeds

TOTAL RECEIPTS 0 0 0 0 0 0

TOTAL CAPITAL IMPROVEMENTS 0 176,380 2,000,000 0 2,423,620 0 -100.0%

EXCESS RECEIPTS OVER EXPENDITURES 0 (176,380) (2,000,000) 0 (2,423,620) 0 -100.0%

ADVANCES-IN43110 Advance from General Fund 0 200,000 200,000 200,000 200,000 0 -100.0%

ADVANCES-IN 0 200,000 200,000 200,000 200,000 0 -100.0%

ADVANCES-OUT997.55110 Repay Advance to General Fund 0 200,000 200,000 200,000 200,000 0 -100.0%

ADVANCES-OUT 0 200,000 200,000 200,000 200,000 0 -100.0%

TRANSFERS-IN43151 Transfer from Southpoint TIF Debt Service Fund 0 0 2,200,000 2,600,000 2,600,000 0 -100.0%

TRANSFERS-IN 0 0 2,200,000 2,600,000 2,600,000 0 -100.0%

NET INCOME (DEFICIT) 0 (176,380) 200,000 2,600,000 176,380 0 -100.0%

BALANCE BEGINNING OF THE YEAR 0 0 (200,000) (176,380) (176,380) 0 -100.0%ENCUMBERED 23,620BALANCE END OF THE YEAR 0 (200,000) 0 2,423,620 0 0 0.0%


490.64704 South Pointe Roadway TIF Construction 176,380 2,000,000 2,423,620995.52600 Debt Issuance Cost997.55110 Repay Advance to General 0 200,000 200,000 200,000 200,000

TOTAL EXPENDITURES 0 376,380 2,200,000 200,000 2,623,620 0 -100.0%

Southpointe Roadway TIF Capital Improvement FundSUMMARY OF BALANCES


149


40287 ODOT 1,000,000 100.00%40288 Miami Reimbursement 1,630,000 100.00%

TOTAL RECEIPTS 0 0 0 0 0 2,630,000 100.00%

TOTAL EXPENDITURES 0 0 0 0 0 1,000,000 100.00%

TOTAL CAPITAL IMPROVEMENTS 0 0 0 0 0 1,630,000 100.0%

EXCESS RECEIPTS OVER EXPENDITURES 0 0 0 0 0 0 0.0%

ADVANCES-IN43110 Advance from General Fund 0 0 0 0 0 1,630,000 100.0%

ADVANCES-IN 0 0 0 0 0 1,630,000 100.0%

ADVANCES-OUT997.55110 Repay Advance to General Fund 0 0 0 0 0 1,630,000 100.0%

ADVANCES-OUT 0 0 0 0 0 1,630,000 100.0%

NET INCOME (DEFICIT) 0 0 0 0 0 0 0.0%

BALANCE BEGINNING OF THE YEAR 0 0 0 0 0 0 0.0%ENCUMBEREDBALANCE END OF THE YEAR 0 0 0 0 0 0 0.0%


490.64705 High St. Pedestrian Safety (MU) Construction 1,630,000 100.00%490.52496 ODOT Funding to Miami 1,000,000 100.00%997.55110 Repay Advance to General 1,630,000 100.00%

TOTAL EXPENDITURES 0 0 0 0 0 4,260,000 100.0%

High St. Pedestrian Safety (MU) Capital Improvement FundSUMMARY OF BALANCES


150


CAPITAL IMPROVEMENT & EQUIPMENT FUND PROJECTS Project Name Project Description Budget Project Justification

Street Sign Replacement Materials used for upgrading Engineer Grate Street Signs to High Intensity Street Signs.

$ 5,000 Federally mandated requirement. This project will enlarge and magnify the street signs in Oxford, therefore Police, Fire/EMS will be better able to identify a street and decrease response time.

Skate Park Maintenance & Repair Replace, repair and/or rebuild existing structures at the Oxford Skate Park.

$ 5,000 Skate Park is 16+ years old and constructed of wood and composite materials. It is weathered and deteriorating and requires consistent maintenance and repair.

Court Building Improvements Repair of north porch ceiling and roof; interior and exterior spot paint; HVAC repair

10,000 Maintenance and repairs have been deferred for several years pending outcome of Municipal Court study. To extend the life of the existing building.

Convert Existing Streetlights to LED Conversion of existing metal halide streetlights to energy efficient LED lowering eclectic usage

10,000 City Council stated goal to reduce energy consumption and carbon footprint, this is for the design phase with replacement occurring in 2021.

Streets and Maintenance Garage's Underground Storage Tank Systems Maintenance and Repair

Replacing 21-year old mechanical diesel and gasoline fuel dispenser with modern, electronic monitored and electronic display dispenser

14,000 Existing fuel dispensing unit was installed in 1998. While the existing dispenser is currently functional, a modern replacement would ensure continued operation and provide opportunities for improved fuel management.

Northridge Dr. - Applewood Circle Stormwater Improvements

Install a new stormwater structure to prevent stormwater from flooding sidewalk which creates a standing water or ice hazard

18,000 Safety of pedestrians using sidewalk, health hazard of standing water.

Improve Pedestrian Safety on US27 North Additional street lighting in vicinity of Parkview Arms / Car Wash / and installation of rapid flash beacons at mid block crossings including areas close to McGuffey School

20,000 Additional pedestrian safety at location of prior pedestrian / vehicle crashes.

Sidewalk Curb & Gutter Replacement Repair of City owned sidewalks, curbs, and gutters. 20,000 Recurring maintenance related item for City owned property. Failing to expend these capital outlay dollars would cost the more in replacement cost .

Uptown Water Garden (Fountain) Replacement Engineering / Design and Replacement of Uptown Parks Water Garden in West Park. This phase is for engineering and design.

25,000 Water Garden is outdated and repair parts are becoming unavailable, the Fountain continues to decline as the fountain ages. Temporary repairs are ongoing.

151



Emerald Ash Borer (EAB) Response Removal of untreated public Ash trees, replacement planting of non-EAB host species and continued treatment of Oxford Community Park and selected Ash trees at other City facilities.

30,000 EAB has been detected in Oxford. The death of the public Ash trees creates a hazard to public health and safety. Annual pesticide treatment of Ash trees is likely to protect them from fatal infestation of the EAB.

Maintenance Crack sealing of City Streets Crack sealing and poly Fill of recently resurfaced streets 50,000 Maintenance work continues to be required to prolong the life of City Streets prior to the expense of resurfacing.

Bicycle & Pedestrian Safety To be used in conjunction with resurfacing to improve Bicycle & Pedestrian Safety.

50,000 Bike Lanes have been requested by City Council to be added to Resurfacing.

Roadway Pavers Maintenance Reapply polymeric sand, where needed, between existing pavers.

50,000 The sand filled gaps between pavers are in need of maintenance to extend the life of the roadway.

New Tennis / Pickleball Courts Partner with TRI Board to install brand new multi-use tennis and pickleball courts on the TRI property. These would be split cost between City and TRI, but maintained by TRI.

50,000 Existing courts are beyond repair. Need entire replacement. Combining pickleball and tennis provides multi-use facility serving all age segments.

42" Culvert Repair Existing CMP culvert was not replaced as part of BUT-27-18.55 project. It is proposed to reline / replace

75,000 Safety of vehicular and pedestrian traffic.

72" Culvert - Repair Existing CMP culvert was not replaced as part of BUT-27-18.55 project. It is proposed to reline / replace

100,000 Safety of vehicular and pedestrian traffic.

Street Resurfacing / Repairs Design and reconstruct the roadway by removing the existing asphalt surface and applying a new asphalt surface and traffic control markings. This will preserve the integrity of the roadway.

450,000 These projects extend the life and service of these roads to the community of Oxford. It addresses safety concerns and provides for a better quality of life to the residents of Oxford.

ODOT Urban Paving Project for US 27 between Campus Ave. and Chestnut St

Joint City / ODOT urban paving project to resurface US27 from Campus Ave. (terminus of our brick street construction and Chestnut St. (to meet with S 27 improvements.)

530,000 Pavement surface is declining and in need of rehabilitation.

TOTAL CAPITAL IMPROVEMENT FUND PROJECTS $ 1,512,000

152



Parking Garage Structure Maintenance Annual maintenance to structure including façade reinforcements, stair tread maintenance, masonry sealant, metal railing paint, plank grounding, door maintenance, expansion joint repairs, capstone maintenance. Begin planning for major upgrade/replacement to mechanical/electrical systems powering elevator.

100,000 Maintenance is required for safety and to prolong the life of the structure.

TOTAL PARKING IMPROVEMENT FUND PROJECTS $ 100,000

OATS Trail - Phase III - Peffer Park to Talawanda High School

Construction of a shared use path connecting Peffer Park and Talawanda High School. Additionally, paving an aggregate path connecting Bonham Road and SR-73, design phase.

$ 350,000 Part of the OATS system of trail around and within the City of Oxford.

OATS Trail - Phase IV Westside Connector - Talawanda Middle School to Oxford Community Park

Construction of a shared use path connecting Talawanda Middle School to Oxford Community Park with neighborhood connections, design phase.


OATS Trail - Phase V US27North to Community Park & Aquatic Center

Construction of a shared use path connecting US27 North to Oxford Community Park with neighborhood connections, preliminary design phase.


Black Covered Bridge Remove trees from around the bridge. Inspect and replace deteriorated sections of siding and roofing as needed. Have the existing structural alignment analyzed and adjust existing steel rods as recommended. Perform a load carrying capacity analysis to see how many pedestrians can safely be on the bridge.

$ 20,000 Preserves the integrity of the bridge, a critical feature of the OATS Trail system.

TOTAL OXFORD AREA TRAIL IMPROVEMENT FUND PROJECTS $ 770,000

High St. Safety (Patterson Ave. to Campus Ave.) The project will reduce the number of crosswalks by constructing raised medians with pedestrian refuse islands, improved pavement markings, and illuminated pedestrian crossing signage.

$ 1,630,000 Pedestrian safety, funded with Federal Grant monies with match coming from Miami University.

TOTAL HIGH STREET PEDESTRIAN SAFETY (MU) IMPROVEMENT FUND $ 1,630,000

153



Groundwater Wells for Landfill Boring and installation of groundwater monitoring wells, ground water sampling and laboratory analysis.

$ 50,000 Potential exists for the OEPA required, on-going groundwater detection monitoring program to indicate landfill leachate impact to underlying groundwater. OPEA would require additional well installation(s) to determine extent of the leachate impact.

TOTAL REFUSE FUND PROJECTS $ 50,000

Lead Service Line Replacements Replace lead services to comply with OEPA requirements. 20,000 Public safety and service.

Meter System Upgrade Radio and compatible meter installation sustains revenue, increases data processing and route efficiency. 2017 radio system demonstration project with 2019 / 2020 full system implementation of fixed base radio system.

100,000 Convert to fixed base system, increase data processing efficiency and increase route efficiency.

Water System Improvements Ongoing improvements to the water distribution system to enhance the pressure and flow of water.

100,000 Recurring maintenance related item for the City. Failing to expend these capital outlay dollars would cost the more in replacement cost and would greatly shorten the useful life of the existing infrastructure.

Clean and Redevelop Vertical Water Well Remove mineral deposits and iron buildup from the intake screen of Water Production Well. Rehabilitate or replace pump and motor components.

100,000 The cleaning of the wells and maintenance of the well pump and motor is part of a routine maintenance program to ensure a sustained and efficient supply of source water to the City's Water Treatment Plant.

Upgrade Water Main on Contreras Rd. Replace existing 4" by extending 12' water line from Lynn to Fieldcrest.

300,000 Continuation of replacement old four inch water main with new twelve inch ductile iron for fire flow and service volume.

Water Treatment Facility Modernization Feasibility Study, Design and Construction - including softening, chlorination transition from gas to bleach and diesel fuel Storage for emergency power generation.

Assess cost to build and operate 6.8 MGD capacity water softening and chlorination bleach system. Replacement of aging underground storage tank to fuel emergency generator.

500,000 Water hardness is the primary complaint by our customers. Chlorine bleach is safer to use than chlorine gas.

TOTAL WATER IMPROVEMENT FUND PROJECTS $ 1,120,000

154


CAPITAL IMPROVEMENT & EQUIPMENT FUND PROJECTS

Project Name Project Description Budget Project Justification

Smoke Testing Smoke Testing along College Corner Pike. 10,000 Smoke testing to determine illicit connections of storm water into the Sanitary Sewer system.

Sanitary Sewer Relining To insert a lining into a Sanitary Sewer to prolong its lifespan and reduce needed maintenance.

20,000 Combating the infiltration of ground water into the collection system.

Meter System Upgrade Radio and compatible meter installation sustains revenue, increases data processing and route efficiency. 2017 radio system demonstration project with 2019 / 2020 full system implementation of fixed base radio system.

100,000 Convert to fixed base system, increase data processing efficiency and increase route efficiency.

Sanitary Sewer System Improvements System improvements for inflow and infiltration removal. 100,000 This project will improve the overall health of the collection system.

Walnut Street Sanitary Improvements Relocate the existing Sanitary Sewer which currently flows underneath two grain bins located at Oxford Farm Services if the site ever redevelops.

175,000 Sewer is in very poor condition. If the opportunity ever manifests, the City should relocate the existing sewer or replace in the same location. Relocating will benefit both the City and the Property owners.

Disc Aeration Rehabilitation. Replace worn-out aeration equipment necessary to meet NPDES limits. New discs, gearboxes, VFD's, motors, bearings, etc.

322,000 Aeration system has been in service for 12 years and saved close to a million dollars in electricity since jet aeration was replaced. High BOD's in influent has caused additional wear and tear on system. Installation included.

TOTAL WASTE WATER IMPROVEMENT FUND PROJECTS $ 727,000

Storm Water Catch Basin Maintenance Maintenance cleaning, repair, and/or replacement of storm water catch basins identified during required regular, periodic, and on-going inspections of all city-owned catch basins.

$ 10,000 To fulfill components in the federally mandated Nation Pollutant Discharge Elimination System (NPDES) Phase II Storm Water Management Program (SWMP), which is part of the Clean Water Act.

Storm Sewer Improvements Materials for repairs and maintenance to City storm sewer system.

20,000 Federally mandated unfunded requirement to meet the Clean Water Act. Failing to expend these capital outlay dollars would result in more cost to replace the infrastructure and would greatly shorten its useful life.

TOTAL STORM WATER UTILITY FUND PROJECTS $ 30,000

155



Additional funding to speed repairs (via assessment) of defective curb, gutter, and sidewalk where property owners do not make ordered repairs.

The City has ordered repairs of defective concrete where the owner has not acted. Funding necessary to make repairs and recover costs via assessment.

150,000 Numerous safety hazards require City attention because of lack of action by property owners.

TOTAL SPECIAL ASSESSMENT FUND PROJECTS $ 150,000

HVAC/Ductwork Replacement Repair/replace HVAC and ductwork that was improperly installed and failing prematurely.

20,000 Since the addition was opened we have had to replace the blower motor on the air handler annually.

TOTAL FIRE/EMS FUND PROJECTS $ 20,000

TOTAL COST OF ALL INFRASTRUCTURE IMPROVEMENTS $ 6,109,000

Electric Charging Stations Installation of electric vehicle charging stations (2). $ 2,500 These stations will be installed at the Municipal Building and the City's Parking garage. Helps in the City's goal of reducing carbon emissions, next year an electric car will be purchased as well as service local residents and guest to our City.

Community Park Equipment Maintenance and replacement of park equipment including benches, tables, trash receptacles, bike racks and play equipment.

5,000 Preventative maintenance, repair and replacement of small equipment at the Oxford Community Park to extend investment life cycle.

Uptown Park Splash Fountain Equipment Replace equipment - pumps, nozzles, solenoid valves, deck surface and PLC.

5,000 The fountain requires annual replacement of equipment such as pumps, nozzles, solenoid valves and the concrete deck will require replacement in the next few years.

Electric-Assist Bicycle Electric-Assist Bicycle - Electra Townie, Rad Power, or Trek / similar.

5,000 This vehicle is for short trips to inspections or appointments in town that do not justify a car emitting carbon emissions, wear and tear on roads and take up parking spaces approximate cost only, may be less.

Playground Repairs Replacement of benches, tables and safety surface repairs. Complete field improvement projects, repair athletic surfaces.

6,000 All City playgrounds are 11-19 years old and need replacement parts/repairs. Some benches and tables are also reaching their life expectancy and need replaced. Playground safety surface repairs are done annually to maintain a safe surface for children. Additional funds in 2018 for fence cap (3 fields = $3,000).

156



Server Infrastructure Updates Virtual Server Host Replacement 8,250 End of life cycle scheduled replacement.

Replacement Utility Vehicle Vehicle is used in field prep and other maintenance by the Recreation Department.

8,500 Field utility vehicle used for a variety of maintenance projects.

New Utility Vehicle Worksite off road vehicle to transport personnel and supplies at the Oxford Community Park.

10,000 This utility vehicle will be used to perform work, off road, throughout the OCP. The park currently has one gator for use by OCP staff for 5 employees ( 1 full time 4 Part time).

City Website Update Update and rebrand existing website. 10,200 Improve citizen communication and engagement. Resolve any lingering accessibility issues.

Technology Replacement Annual technology replacement program for desktop computers, laptops & monitors.

12,000 Scheduled replacement of obsolete worn-out equipment.

Network Infrastructure Upgrades Barracuda Message Archiver Replacement; Meraki Firewall Replacements and Meraki Switch.

12,950 Current Barracuda message archiver is 8 years old and will no longer be supported. Firewall is over years old and need to be replaced; Courthouse Switch is over 6 years old and needs replaced.

BSA Human Resource Software Human Resource module including installation, setup and training.

17,495 This integrated package will streamline processing of Human Resource activities hiring, benefits, payroll information and reporting. This will reduce redundant processing currently in place and will integrate with the City's current financial software system.

Unmanned Arial System (UAS) Airframe and IR Camera that would add to the existing capabilities of the Engineering Department owned drown system.

26,700 UAS is used to provide situational awareness to emergency responders, assist with search and rescue missions, provide real time data to incident commanders and to document crime scenes by providing aerial photos and videos.

Command Vehicle Command Vehicle - police SUV or truck capable of hauling equipment for a command post and towing trailer and to be used as an everyday driver for the Police Chief.

50,000 Command vehicle that is equipped with Incident Management boards, radio chargers and batteries, vaults for weapons storage, and a computer workstation to assist responders at the scene of prolonged incidents. Replaces unmarked 2006 Ford Explorer Unit 146 that is currently used for this purpose. Necessary to maintain the operational integrity of the Police Division.

157



Replacement of Truck #08-61 One Ton, 4X4, Dump with Central Hydraulics, Snow Plow & Salt Spreader.

70,000 This is a Primary Salt / Snow Plow vehicle replacement old unit has a four year average of $1,697 in annual repairs.

Police Radios Replacement of public safety radios. 90,900 Current radios are no longer serviceable and will require replacement in the next 2 years. In 2020 a software upgrade will occur which could affect some features and functionality of the radio. The new Motorola APEX radio will ensure functionality and increase officer safety through additional features such as GPS locating. Sworn personnel will be issued new radios while other staff will have a phased replacement.

Cruiser Replacement Program Annual Replacement Program - 3 Police Cruisers & associated equipment all 2008 models.

141,000 Normal replacement schedule necessary to maintain the operational integrity of the Police Division. Fleet as endorsed in the recent Auditor's report (which recommends purchase of three per year). Will replace 10 year old front line patrol vehicles. ('equipment' does not include new laptops). Prior year repairs - $4,229.

TOTAL CAPITAL EQUIPMENT FUND $ 481,495

Infrastructure Updates Barracuda Message Archiver Replacement; Meraki Firewall Replacements and Meraki Switch.

$ 1,850 Current Barracuda message archiver is 8 years old and will no longer be supported. Firewall is over years old and need to be replaced; Courthouse Switch is over 6 years old and needs replaced.


SCBA Replacement Self-contained Breathing Apparatus (SCBA) air packs that the firefighters use in hostile environments.

83,000 To build up reserve for future SCBA replacements.

Replace 800 MHz Radios Portable and mobile radios and accessories for firefighters and vehicles.

100,000 Replacing radios that the manufacturer will no longer repair or provide parts for. This money will be in place should there be a group purchase of radios in 2019 by County Fire and Police that would provide a better price.

Rescue Pumper Fire pumper used to carry personnel, firefighting and rescue tools.

675,000 This truck will replace our 2000 front line engine and complete the consolidation of other vehicles into one by eliminating the small rescue truck and repurposing the task truck. It will be equipped with rescue tools and a breathing air cascade in addition to the current compliment of firefighting equipment that is now carried on our engines. This type of apparatus is common in departments where staffing is at a minimum to allow more jobs to be done with fewer vehicles. 158



TOTAL FIRE/EMS FUND $ 862,100

Police Patrol Tablet Replacement Tablets for mobile digital communications and report writing for the Police Patrol division.

$ 15,000 Tablet replacement for Police Patrol vehicles. The equipment is serving as mobile digital dispatch, messaging, state and federal law enforcement database access and report writing duties. Due to the harsh mobile environment and the fast pace changes in technology, existing tablets have an estimated service life of 3 years. Current tablets were installed as part of a fleet upgrade in 2014, replacement parts are no longer available.

TOTAL LAW ENFORCEMENT TRUST FUND $ 15,000

Smart Meters & Multi-space Meters Smart meters with sensors that accept credit cards and multi-space meter kiosks for parking garage and surface lots.

$ 329,127 Smart technology single space meters that accept coin, credit card, and pay by phone app to be installed in high density parking areas and 5 multi-space meter kiosks for Lot 52 and the Parking Garage. The estimated return on investment is a monthly profit of $46,000. Increases revenue for Parking Fund as well as improves customer service by eliminating need for coins, providing the service on front end, and reducing need for enforcement.

TOTAL PARKING IMPROVEMENT FUND $ 329,127






159



Replacement of B101 Mueller Tap Machine Mueller Tap Machine used for making water taps 15,000 Critical piece of equipment, 29 years old, being replaced due to end of it's useful life.

Security Improvements Control access to critical areas of water treatment plant and distribution facility.

20,000 Includes perimeter security improvements; hatch / lock hardware reinforcements; security system enhancements; installation of security devices where currently none exist; online water quality monitoring.

New Leak Detection Equipment Leak Detection Equipment to detect leaks in System to reduce water loss.

20,000 Leak Detection Equipment to detect leaks in System to reduce water loss.

Replacement of Truck #07-25 Compact pickup truck or equivalent. 25,000 Scheduled replacement of equipment for utility customer service

Skid Steer #411 Replacement Skid Steer loader used for everyday use throughout the City Service Dept.

75,000 This is used for tasks such as grading, loading and unloading pipe, loading gravel, etc. and will be 20+ years old.

TOTAL WATER CAPITAL EQUIPMENT FUND $ 167,750






Technology Replacement Annual technology replacement program for desktop computers, laptops & monitors.

4,000 Scheduled replacement of obsolete worn-out equipment.

160



Entry Gate Operator Replacement with New Gate Install new 21'7" gate and new entry operator, new rollers, photo cells, loop detectors and new remotes for staff.

12,000 Our gate currently in service has some broken welds and is showing deterioration after many years of service. Replacing the gate operator will standardize our facility with Streets and WTP.

UV Lamp Purchasing Phased approach to purchasing UV lamps for our disinfection system to meet limits in our NPDES permit, year one of two.

12,600 UV lamps lose their capacity to disinfect the effluent as they age. We typically get two seasons out of a bank of bulbs getting a reliable kill before replacement is needed.

WWC RPL 09-49 (2009 F-250 Super Duty) Heavy duty pickup truck or equivalent. 38,000 Schedule replacement of the Wastewater Collection Manager's vehicle.

Backhoe Replacement (2004 Case 590SM) Tool for excavating to repair and install sanitary sewer appurtenances.

120,000 Schedule replacement of the backhoe $3,000 in repairs in previous year.

TOTAL SEWER CAPITAL EQUIPMENT FUND $ 195,350

Replacement of Tub Grinder #77 Brush Chipper / Tub Grinder 500,000 Schedule replacement of the 24 year tub grinder with $12,470 in repairs in previous two years.

TOTAL SEWER CAPITAL EQUIPMENT FUND $ 500,000

TOTAL CAPITAL EQUIPMENT $ 2,550,822

TOTAL CDBG IMPROVEMENTS $ 208,778

TOTAL CDBG LOANS $ 160,000

TOTAL CAPITAL BUDGET $ 9,028,600

161

IMPROVEMENT 2020 2021 2022 2023 2024 TotalGeneral 3,142,000 1,653,000 1,071,000 928,000 4,710,000 11,504,000

Oxford Area Trail 770,000 595,000 5,015,000 20,000 2,245,000 8,645,000

Fire & EMS 20,000 - - - - 20,000

Parking 100,000 220,000 25,000 25,000 25,000 395,000

Water 1,120,000 8,645,000 215,000 740,000 545,100 11,265,100

Wastewater 727,000 1,470,000 1,115,000 140,000 140,000 3,592,000

Storm Water 30,000 30,000 30,000 30,000 30,000 150,000

Special Assessment 150,000 150,000 150,000 150,000 150,000 750,000

Refuse 50,000 50,000 50,000 50,000 50,000 250,000

Total Improvement 6,109,000 12,813,000 7,671,000 2,083,000 7,895,100 36,571,100

EQUIPMENT General 481,495 636,230 557,287 363,075 288,679 2,326,766

Fire & EMS 862,100 100,000 173,500 135,000 1,662,500 2,933,100

Parking 329,127 261,069 238,101 - - 828,297

Law Enforcement Trust 15,000 - - - 15,000

Water 167,750 212,000 162,000 136,000 107,000 784,750

Wastewater 195,350 173,600 - 130,000 47,000 545,950

Refuse 500,000 - - - - 500,000

Oxford Area Trail 17,500 17,500

Total Equipment 2,550,822 1,400,399 1,130,888 764,075 2,105,179 7,951,363

TOTAL CITY 8,659,822 14,213,399 8,801,888 2,847,075 10,000,279 44,522,463

Percentage by Year 19% 32% 20% 6% 22% 100%Cumulative Percentage by year 51% 71% 78% 100%

This schedule shows which funds would pay for the improvements and equipment

Summary Schedule of Funds with Projects

162

NEW THIS YEAR - Description and Amount are in Bold and ItalicsCHANGE FROM LAST YEAR - amount is in bold 2020 2021 2022 2023 2024 TOTAL

PARKS AND RECREATION

General New Tennis/Pickleball Courts 50,000 50,000 " Skate Park Maintenance & Repair 5,000 5,000 " Athletic Field Renovation 25,000 25,000 " Aquatic Center Repairs 10,000 13,000 10,000 10,000 43,000 " Soccer Field Renovation 30,000 30,000 " Leonard Howell Shelter 25,000 25,000 " Senior Center Flooring 30,000 30,000

55,000 35,000 68,000 40,000 10,000 208,000 FIRE/EMS

Fire/EMS HVAC/Ductwork Replacement 20,000 20,000 20,000 - - - - 20,000

SERVICEGeneral 72" Culvert Repair US27* 100,000 100,000

" Garage's UST Systems 14,000 14,000 " Improve Pedestrian Safety on US27 North with additional street Lighting 20,000 20,000 " ODOT Urban Paving - US27 Campus to Patterson to Chestnut ** 530,000 530,000 " BUT-27-15.70 - E High between Patterson and Campus*** 1,630,000 1,630,000 " 42" Culvert Repair US 27N* 75,000 75,000 " Northridge Dr. - Applewood Circle Stormwater Improvements 18,000 18,000 " Uptown Water Garden (Fountain) Replacement 25,000 300,000 325,000 " Convert existing streetlights to LED 10,000 350,000 360,000

OAT Oxford Area Trail System - Peffer Park to Talawanda High School Phase III**** 350,000 2,500,000 2,850,000 OAT Oxford Area Trail System - West Side Connector Phase IV***** 350,000 300,000 2,000,000 2,650,000 OAT Oxford Area Trail System - US27 North to Community Park Phase V****** 50,000 250,000 500,000 2,225,000 3,025,000

General Street Resurfacing & Repairs 450,000 450,000 450,000 450,000 500,000 2,300,000 " Bicycle & Pedestrian Safety 50,000 50,000 50,000 50,000 50,000 250,000 " Maintenance Crack Sealing of City Streets 50,000 50,000 50,000 50,000 50,000 250,000 " Street Sign Replacement 5,000 5,000 5,000 5,000 5,000 25,000 " Sidewalk Curb & Gutter Improvements 20,000 20,000 20,000 20,000 30,000 110,000 " Emerald Ash Borer (EAB) Response 30,000 30,000 30,000 30,000 30,000 150,000 " Municipal Building/Courthouse Improvements 10,000 10,000 15,000 15,000 15,000 65,000

OAT Black Covered Bridge 20,000 45,000 15,000 20,000 20,000 120,000 General Roadway Pavers Maintenance 50,000 25,000 75,000

" City Garage Addition 200,000 200,000 " Illuminated Street Name Signs 30,000 30,000 " New Collins St Storm Sewer 80,000 80,000 " Traffic Signal Upgrades, Install Battery Backup 18,000 18,000 18,000 20,000 74,000 " Main Street Brick Repairs 350,000 350,000 " Replacement of Courthouse Building 15,000 250,000 2,500,000 2,765,000 " Chestnut Street Reconstruction******* 1,500,000 1,500,000

Landfill Groundwater Wells for Landfill 50,000 50,000 50,000 50,000 50,000 250,000 Parking Parking Garage Improvements 100,000 220,000 25,000 25,000 25,000 395,000

4,007,000 2,483,000 6,093,000 983,000 7,020,000 20,586,000

Total General Fund 3,142,000 1,653,000 1,071,000 928,000 4,710,000 11,504,000 Total Fire & EMS 20,000 20,000

Total Municipal Facilities Fund - Total OAT Fund 770,000 595,000 5,015,000 20,000 2,245,000 8,645,000

Total Southpointe Roadway TIF - Total Water Fund -

Total Wastewater Fund - Total Landfill Fund 50,000 50,000 50,000 50,000 50,000 250,000 Total Parking Fund 100,000 220,000 25,000 25,000 25,000 395,000

*OPWC 59% City Funding 41% - - - - - - **Urban Paving 50% ODOT, 50% Butler County MVLF 265K***ODOT 1M, Miami 630k contribution****OATS Phase III - 1.35M OATS Levy 1.5M OKI CMAQ grant*****OATS Phase IV - 1.55M OATS Levy 750K OKI TransAlt grant******OATS Phase V - 1.52 M OATS Levy 1.5M OKI TransAlt grant*******OPWC 250K OKI 750K

2020 FIVE YEAR CAPITAL IMPROVEMENT PLAN

DETAILED LIST OF PROPOSED IMPROVEMENT PROJECTS

163

2020 2021 2022 2023 2024 Total

Water Water System Improvements 100,000 100,000 100,000 100,000 100,000 500,000 " Meter System Upgrade (50% of total of $200,000) 100,000 175,000 95,000 20,000 20,000 410,000 " Lead Service Line Replacements 20,000 20,000 20,000 20,000 20,000 100,000 " WTP Modernization* 500,000 8,100,000 8,600,000 " Clean and Redevelop Vertical Water Well 100,000 100,000 200,000 " Upgrade Water Main on Contreras from Lynn to Fieldcrest 300,000 300,000 " Dick, James, and Joseph Dr. Water Main Replacement 250,000 250,000 " Upgrade Water Main on Hilltop 300,000 300,000 " Refurbish Elevated Storage Tank Exterior Coating System 200,000 200,000 " Water Treatment Plant Asphalt Resurfacing 65,000 65,000 " Contingency water system connection between City and South West Regional 340,100 340,100

1,120,000 8,645,000 215,000 740,000 545,100 11,265,100

TOTAL WATER FUND 1,120,000 8,645,000 215,000 740,000 545,100 11,265,100

Wastewater Sanitary Sewer System Improvements 100,000 100,000 100,000 100,000 100,000 500,000 " Meter System Upgrade (50% of total of $200,000) 100,000 175,000 95,000 20,000 20,000 410,000 " Walnut Street Sanitary Improvements 175,000 175,000 " Disc Aeration Rehabilitation 322,000 322,000 " Smoke Testing 10,000 10,000 " Sanitary Sewer Relining 20,000 20,000 20,000 20,000 20,000 100,000 " Biotower Media Replacement** 900,000 900,000 1,800,000 " Phosphorus Removal 275,000 275,000

727,000 1,470,000 1,115,000 140,000 140,000 3,592,000

TOTAL SEWER FUND 727,000 1,470,000 1,115,000 140,000 140,000 3,592,000

Storm Water" Storm Sewer Improvements 20,000 20,000 20,000 20,000 20,000 100,000 " Storm Water Catch Basin Maintenance 10,000 10,000 10,000 10,000 10,000 50,000

30,000 30,000 30,000 30,000 30,000 150,000

Special Assessment Sidewalk Improvements 150,000 150,000 150,000 150,000 150,000 750,000 150,000 150,000 150,000 150,000 150,000 750,000

Total Improvements by Year 6,109,000 12,813,000 7,671,000 2,083,000 7,895,100 36,571,100 - - - - - -

Percentage by Year 17% 35% 21% 6% 22%Cumulative Percentage by Year 52% 73% 78% 100%

* Financing options for 8,100,000**Financing options for 1,800,000

2020 FIVE YEAR CAPITAL IMPROVEMENT PLAN

DETAILED LIST OF PROPOSED IMPROVEMENT PROJECTS

164

2020 2021 2022 2023 2024 TotalFIRE & EMSFIRE & EMS SCBA Replacement* 83,000 100,000 117,500 135,000 152,500 588,000

" Replace 800 MHz Radios 100,000 100,000 " Replace 2000 Rescue Pumper** 675,000 675,000 " Replace 2014 Ford Interceptor SUV 56,000 56,000 " Replace 2016 Ford Expedition 60,000 60,000 " Replace 2005 Ladder/Tower*** 1,450,000 1,450,000

858,000 100,000 173,500 135,000 1,662,500 2,929,000 POLICE

General Cruiser Replacement - 3 Cruisers for 2019 - (3) 2008 Ford 141,000 145,230 149,587 154,075 158,679 748,571 LETF Police Tablet Replacement (10) 15,000 15,000 15,000 15,000 15,000 75,000

Parking Smart Meters and Multi-Space Meters 329,127 193,069 238,101 760,297 General Police Radios 90,900 90,900

" Replace 2006 Ford Explorer with Command Vehicle 50,000 50,000 " Unmanned Aerial System (UAS) 26,700 26,700 " New Police Motorcycle 29,500 29,500

Parking Automatic License Plate Recognition System (ALPR) 33,000 33,000 " Parking Vehicles 2009 Dodge Dakota 35,000 35,000

General Portable Message/Speed Boards 26,700 26,700 " New Side x Side 18,000 18,000

652,727 450,799 429,388 169,075 191,679 1,893,668 PARKS AND RECREATION

General Playground & Facility Repairs 6,000 6,000 36,000 6,000 6,000 60,000 " Replacement 2004 UTV Utility Vehicle 8,500 8,500 " Replacement of Truck 2004-14 Ford Ranger 25,000 25,000 " Community Park Outdoor Fitness Equipment**** 30,000 30,000

14,500 61,000 36,000 6,000 6,000 123,500 MIS

General BS&A Human Resource Software 17,495 17,495 General Technology Replacement (computers/printers) $20,000 12,000 20,000 20,000 20,000 20,000 92,000 Water 4,000 4,000

Wastewater 4,000 4,000 General City Website Update $17,000 10,200 10,200 Water 3,400 3,400

Wastewater 3,400 3,400 General Server Infrastructure Upgrades $15,000 8,250 35,000 43,250 Water 2,250 2,250

Wastewater 2,250 2,250 FIRE/EMS 2,250 2,250

General Infrastructure Upgrades $18,500 12,950 16,000 28,950 Water 1,850 1,850

Wastewater 1,850 1,850 FIRE/EMS 1,850 1,850

87,995 55,000 36,000 20,000 20,000 218,995

*SCBA is accumulated appropriation each year. This amount is not being spent every year, just setting aside at 17,000 for 2020-2021 and 17,500 for 2022-2024.**1/3 payment from Miami University $225,000***1/3 payment from Miami University $483,333****7.5K Wellness grants

2020 FIVE YEAR CAPITAL EQUIPMENT PLAN

DETAILED LIST OF PROPOSED EQUIPMENT

165

2020 2021 2022 2023 2024 TOTALCOMMUNITY DEVELOPMENT

General Electric Assist Bicycle 5,000 5,000 5,000 - - - - 5,000

SERVICEGeneral Community Park Equipment 5,000 5,000 5,000 5,000 5,000 25,000

" Staff Car at Mun. Bldg. 2007 Honda 2,500 11,000 13,500 Water and Charging Stations 1,250 8,000 9,250

Wastewater 1,250 8,000 9,250 General Replacement of 800mHz Portable Radios $125,000 41,000 41,000 Water 42,000 42,000

Wastewater 42,000 42,000 General Vehicle Replacement 2015 Dodge Durango $33,000 11,000 11,000 Water 11,000 11,000

Wastewater 11,000 11,000 10,000 190,000 5,000 5,000 5,000 215,000

SERVICE - STREETSGeneral Uptown Parks Splash Fountain Equipment 5,000 5,000 5,000 5,000 5,000 25,000

" Replacement of Truck #2008-61 Ford F350 70,000 70,000 Refuse Replacement of 1997 Tub Grinder #77* 500,000 500,000 General New UTV Utility Vehicle Community Park 10,000 10,000

" Replacement of Truck #2008-62 1 Ton Dump Truck 70,000 70,000 " Pesticide Applicator 12,000 12,000 " Replacement of Bucket Truck #2000-59 130,000 130,000 " Replacement of 2012 Mower #894 14,000 14,000 " Replacement of 2012 Mower #895 14,000 14,000 " Replacement of Sidewalk Broom $35,000 17,500 17,500

OAT 17,500 17,500 General Replacement of 2012 Mower #891 14,000 14,000

" Replacement of 2000 Leaf Vacuum #501 210,000 210,000 " Replacement of 2013 Chevy Silverado #13-52 60,000 60,000 " Replacement of 2008 Ford F350 #08-54 60,000 60,000 " Replacement of 2009 Traffic Paint Machine 18,000 18,000 " Replacement of Rubber Tire Loader $240,000 80,000 80,000

Water 80,000 80,000 Wastewater 80,000 80,000

General Replacement of Mower #898 14,000 14,000 " Replacement of Roadside Flail Mower $141,000 47,000 47,000

Water 47,000 47,000 Wastewater 47,000 47,000

585,000 280,000 289,000 323,000 160,000 1,637,000

*Grant of 200k from Recycle Ohio



166

2020 2021 2022 2023 2024 TOTALSERVICE

Water Vulnerability Assessment Mitigation Items 20,000 20,000 20,000 20,000 20,000 100,000 " Replacement of Skid Steer Loader #411 75,000 75,000 " Replacement for Truck #2007-25 Ford Ranger 25,000 25,000 " New Leak Detection Equipment 20,000 20,000 " Replacement of B101 Mueller Tap Machine 15,000 15,000 " Replacement of Truck #2001-30 Dodge 350 51,000 51,000 " New Vacuum Excavator 80,000 80,000 " Replace #407 Valve Exerciser 70,000 70,000 " Replacement of Truck #2012-01 2500 Dodge Ram 36,000 36,000 " Replacement of Truck #2008-37 Ford F250 36,000 36,000 " Replacement of Truck #2011-39 Ford F250 36,000 36,000 " Replacement of Hydrostop Equipment 10,000 10,000 " Replacement of Truck #2012-26 Ford F150 30,000 30,000

155,000 151,000 162,000 56,000 60,000 584,000

Wastewater" UV Lamp Purchasing 12,600 12,600 25,200 " Replacement Truck #2009-49 Ford F250 Super Duty 38,000 38,000 " Replacement of 2004 Backhoe 120,000 120,000 " Replacement of Entry Gate 12,000 12,000 " Discharge Conveyor 85,000 85,000 " UV System Controller 15,000 15,000 " Camera Truck Equipment Upgrades 50,000 50,000

182,600 112,600 - 50,000 - 345,200

Equipment Total by Year 2,550,822 1,400,399 1,130,888 764,075 2,105,179 7,951,363

Percentage by Year 32% 18% 14% 10% 26% 100%Cumulative Percentage by year 50% 64% 74% 100%



167

2020 Funding OtherNeeded from Grants/ Re-Appropriated

TOTAL Improvement Contributions/ Issue from TIFCost Fund Taxes LETF Debt 2019 Proceeds

New Tennis/Pickleball Courts 50,000 50,000 Skate Park Maintenance & Repair 5,000 5,000 72" Culvert Repair US27 100,000 41,000 59,000 Garage's UST Systems 14,000 14,000 Improve Pedestrian Safety on US27 North with Additional Street Lighting 20,000 20,000 ODOT Urban Paving - US27 Campus to Patterson to Chestnut * 530,000 - 530,000BUT-27-15.70 - E High between Patterson and Campus** 1,630,000 - 1,630,000 42" Culvert Repair US 27N 75,000 30,750 44,250 Northridge Dr. - Applewood Circle Stormwater Improvements 18,000 18,000 Uptown Water Garden (Fountain) Replacement 25,000 25,000 Convert Existing Streetlights to LED 10,000 10,000 Street Resurfacing & Repairs 450,000 450,000 Bicycle & Pedestrian Safety 50,000 50,000 Maintenance Crack Sealing of City Streets 50,000 50,000 Street Sign Replacement 5,000 5,000 Sidewalk Curb & Gutter Improvements 20,000 20,000 Emerald Ash Borer (EAB) Response 30,000 30,000 Municipal Building/Courthouse Improvements 10,000 10,000 Roadway Pavers Maintenance 50,000 50,000

Total Improvements 3,142,000 878,750 2,263,250 - - - -

2020 FundingNeeded from Other Re-Appropriated

TOTAL Equipment Grants/ Issue from Cost Fund Contributions LETF Debt 2019

Cruiser Replacement - 3 Cruisers for 2019 - (3) 2008 Ford 141,000 141,000 Police Radios 90,900 90,900 Replace 2006 Ford Explorer with Command Vehicle 50,000 50,000 Unmanned Aerial System (UAS) 26,700 26,700 Playground & Facility Repairs 6,000 6,000 Replacement 2004 UTV Utility Vehicle 8,500 8,500 Technology Replacement (computers/printers) $20,000 12,000 12,000 City Website Update $17,000 10,200 10,200 Server Infrastructure Upgrades $15,000 8,250 8,250 Infrastructure Upgrades $18,500 12,950 12,950 BS&A Human Resource Software 17,495 17,495 Electric Assist Bicycle 5,000 5,000 Community Park Equipment 5,000 5,000 Staff Car at Mun. Bldg. 2007 Honda 2,500 2,500 Uptown Parks Splash Fountain Equipment 5,000 5,000 Replacement of Truck #2008-61 Ford F350 70,000 70,000 New UTV Utility Vehicle Community Park 10,000 10,000

Total Equipment 481,495 481,495 - - - - -

Total Improvements and Equipment General Fund 3,623,495 1,360,245 2,263,250 - - - - -

Funding Sources for 2020 Capital Improvement / Equipment Plan

Capital Equipment Fund

Capital Improvement Fund

168

2020 Funding Other Re-AppropriatedTOTAL Needed from Grants/ Issue from Cost Fire & EMS Fund Contributions Debt 2019

HVAC/Ductwork Replacement 20,000 20,000 SCBA Replacement* 83,000 17,000 66,000 Replace 800 MHz Radios 100,000 100,000 Replace 2000 Rescue Pumper 675,000 450,000 225,000 Server Infrastructure Upgrades $15,000 2,250 2,250 Infrastructure Upgrades $18,500 1,850 1,850

Total Fire Fund 882,100 591,100 225,000 - 66,000 -

2020 FundingNeeded from

TOTAL ParkingCost Improvement

Parking Garage Improvement 100,000 100,000 Smart Meters and Multi-Space Meters 329,127 329,127

Total Parking Improvement Fund 429,127 429,127 -

*SCBA is accumulated appropriation each year. This amount is not being spent every year, just setting aside at 17,000 2020-2021, and 17,500 for 2022-2024.


Fire & EMS Fund

Parking Improvement Fund

169

2020 FundingNeeded From Other Re-Appropriated

TOTAL Improvement Grants/ from Cost Fund Contributions NE CBC NW CBC SE CBC SW CBC 2019

Water System Improvements 100,000 100,000 Meter System Upgrade (50% of total of $200,000) 100,000 100,000 Lead Service Line Replacements 20,000 20,000 WTP Modernization* 500,000 500,000 Clean and Redevelop Vertical Water Well 100,000 100,000 Upgrade Water Main on Contreras from Lynn to Fieldcrest 300,000 300,000

Total Improvements 1,120,000 1,120,000 - - - - - -


TOTAL Equipment Grants/ from Cost Fund Contributions NE CBC NW CBC SE CBC SW CBC 2019

Technology Replacement (computers/printers) $20,000 4,000 4,000 City Website Update $17,000 3,400 3,400 Server Infrastructure Upgrades $15,000 2,250 2,250 Infrastructure Upgrades $18,500 1,850 1,850 Staff Car at Mun. Bldg. 2007 Honda 1,250 1,250 Vulnerability Assessment Mitigation Items 20,000 20,000 Replacement of Skid Steer Loader #411 75,000 75,000 Replacement for Truck #2007-25 Ford Ranger 25,000 25,000 New Leak Detection Equipment 20,000 20,000 Replacement of B101 Mueller Tap Machine 15,000 15,000

Total Equipment 167,750 167,750 - - - - - -

Total Improvements and Equipment - Water Fund 1,287,750 1,287,750 - - - - - - -

Funding Sources for 2020 Capital Improvement / Equipment PlanWater Improvement Fund

Water Equipment Fund

170


TOTAL Improvement Grants/ from Cost Fund Contributions NE CBC NW CBC SE CBC SW CBC 2019

Sanitary Sewer System Improvements 100,000 100,000 Meter System Upgrade (50% of total of $200,000) 100,000 100,000 Walnut Street Sanitary Improvements 175,000 - 175,000 Disc Aeration Rehabilitation 322,000 322,000 Smoke Testing 10,000 10,000 Sanitary Sewer Relining 20,000 20,000

Total Improvements 727,000 552,000 - - - - - 175,000


TOTAL Equipment Grants/ from Cost Fund Contributions NE CBC NW CBC SE CBC SW CBC 2019

Technology Replacement (computers/printers) $20,000 4,000 4,000 City Website Update $17,000 3,400 3,400 Server Infrastructure Upgrades $15,000 2,250 2,250 Infrastructure Upgrades $18,500 1,850 1,850 Staff Car at Mun. Bldg. 2007 Honda 1,250 1,250 UV Lamp Purchasing 12,600 12,600 Replacement Truck #2009-49 Ford F250 Super Duty 38,000 38,000 Replacement of 2004 Backhoe 120,000 120,000 Replacement of Entry Gate 12,000 12,000

Total Equipment 195,350 195,350 - - - - - -

Grand Total Improvements and Equipment - Wastewater Fund 922,350 747,350 - - - - 175,000 -


Wastewater Improvement Fund

Wastewater Equipment Fund

171


TOTAL Refuse Grants/ Issue from Cost Fund Contributions Debt 2019

Groundwater Wells for Landfill 50,000 50,000 Replacement of 1997 Tub Grinder #77* 500,000 300,000 200,000

Total Refuse Fund 550,000 550,000 -

2020 FundingNeeded From

TOTAL Storm WaterCost Fund

Storm Sewer Improvements 20,000 20,000 Storm Water Catch Basin Maintenance 10,000 10,000

Total Storm Water Improvements 30,000 30,000 -

2020 FundingNeeded From

TOTAL Special AssessmentCost Fund

Sidewalk Improvements 150,000 150,000 Total Special Assessments Improvements 150,000 150,000

-


TOTAL Oxford Area Trail Grants/ Issue from Cost Fund Contributions Debt 2019

Oxford Area Trail System - Peffer Park to Talawanda High School Phase III*** 350,000 350,000 Oxford Area Trail System - West Side Connector Phase IV**** 350,000 350,000 Oxford Area Trail System - US27 North to Community Park Phase V***** 50,000 50,000 Black Covered Bridge 20,000 20,000

Total Oxford Area Trail Fund 770,000 770,000 -


TOTAL Law Enforcement Grants/ Issue from Cost Trust Fund Contributions Debt 2019

Police Tablet Replacement (10) 15,000 15,000 Total Law Enforcement Trust Fund 15,000.00 15,000

-

LETF Fund


Refuse Fund

Storm Water Fund

Special Assessments Fund

OAT Fund

172

Total Needed from AllCost Improvement Other

Next 4 Fund Grants/Years 2021 2022 2023 2024 Contributions

Athletic Field Renovation 25,000 25,000 - Aquatic Center Repairs 43,000 10,000 13,000 10,000 10,000 - Soccer Field Renovation 30,000 30,000 Leonard Howell Shelter 25,000 25,000 Senior Center Flooring 30,000 30,000 Uptown Water Garden (Fountain) Replacement 300,000 300,000 - Convert Existing Streetlights to LED 350,000 350,000 - Street Resurfacing & Repairs 1,850,000 450,000 450,000 450,000 500,000 Bicycle & Pedestrian Safety 200,000 50,000 50,000 50,000 50,000 Maintenance Crack Sealing of City Streets 200,000 50,000 50,000 50,000 50,000 Street Sign Replacement 20,000 5,000 5,000 5,000 5,000 Sidewalk Curb & Gutter Improvements 90,000 20,000 20,000 20,000 30,000 Emerald Ash Borer (EAB) Response 120,000 30,000 30,000 30,000 30,000 Municipal Building/Courthouse Improvements 55,000 10,000 15,000 15,000 15,000 Roadway Pavers Maintenance 25,000 25,000 City Garage Addition 200,000 200,000 Illuminated Street Name Signs 30,000 30,000 New Collins St Storm Sewer 80,000 80,000 Traffic Signal Upgrades, Install Battery Backup 74,000 18,000 18,000 18,000 20,000 Main Street Brick Repairs 350,000 350,000 Replacement of Courthouse Building 2,765,000 15,000 250,000 2,500,000 Chestnut Street Reconstruction******* 1,500,000 1,500,000

Total Improvements 8,362,000 1,653,000 1,071,000 928,000 3,210,000 1,500,000

Funding Sources for years 2021-2024 Capital Improvement / Equipment PlanCapital Improvement Fund

173

Total Needed from AllCost Equipment Other


Cruiser Replacement - 3 Cruisers for 2019 - (3) 2008 Ford 607,571 145,230 149,587 154,075 158,679 - Police Tablet Replacement (10) 60,000 15,000 15,000 15,000 15,000 - New Police Motorcycle 29,500 29,500 Portable Message/Speed Boards 26,700 26,700 New Side x Side 18,000 18,000 - Playground & Facility Repairs 54,000 6,000 36,000 6,000 6,000 - Replacement of truck 2004-14 Ford Ranger 25,000 25,000 - Community Park Outdoor Fitness Equipment**** 30,000 22,500 7,500 Technology Replacement (computers/printers) $20,000 80,000 20,000 20,000 20,000 20,000 - Server Infrastructure Upgrades $15,000 35,000 35,000 - Infrastructure Upgrades $18,500 16,000 16,000 - Community Park Equipment 20,000 5,000 5,000 5,000 5,000 - Staff Car at Mun. Building and Charging Stations 11,000 11,000 - Replacement of 800mHz Portable Radios 41,000 41,000 - Vehicle Replacement 2015 Dodge Durango 11,000 11,000 - Uptown Parks Splash Fountain Equipment 20,000 5,000 5,000 5,000 5,000 - Replacement of Truck #2008-62 1 Ton Dump Truck 70,000 70,000 - Pesticide Applicator 12,000 12,000 - Replacement of Bucket Truck #2000-59 130,000 130,000 - Replacement of 2012 Mower #894 14,000 14,000 - Replacement of 2012 Mower #895 14,000 14,000 - Replacement of Sidewalk Broom 17,500 17,500 Replacement of 2012 Mower #891 14,000 14,000 Replacement of 2000 Leaf Vacuum #501 210,000 210,000 Replacement of 2013 Chevy Silverado #13-52 60,000 60,000 Replacement of 2008 Ford F350 #08-54 60,000 60,000 Replacement of 2009 Traffic Paint Machine 18,000 18,000 Replacement of Rubber Tire Loader 80,000 80,000 Replacement of Mower #898 14,000 14,000 Replacement of Flail Mower 47,000 47,000

- Total Equipment 1,845,271 628,730 557,287 363,075 288,679 7,500

- Grand Total Improvements and Equipment - General Fund 10,207,271 2,281,730 1,628,287 1,291,075 3,498,679 1,507,500

-

Funding Sources for years 2021-2024 Capital Improvement / Equipment Plan

Capital Equipment Fund

174

Total Needed from AllCost Improvement Other


ImprovementsParking Garage Improvements 295,000 220,000 25,000 25,000 25,000 -

EquipmentSmart Meters and Multi-Space Meters 431,170 193,069 238,101 Automatic License Plate Recognition System (ALPR) 33,000 33,000 - - - Parking Vehicles (2) 2003 Crown Vic; 2007 Dodge Dakota 35,000 35,000 - -

Total Parking Improvement Fund 794,170 481,069 263,101 25,000 25,000 - -

Total Needed from AllCost Fire & EMS Other


Improvements- - - - - -

EquipmentSCBA Replacement* 505,000 100,000 117,500 135,000 152,500 - Replace 2014 Ford Interceptor SUV 56,000 56,000 Replace 2016 Ford Expedition 60,000 60,000 Replace 2005 Ladder/Tower 1,450,000 - 966,667 483,333

Total Fire & EMS Fund 2,071,000 100,000 173,500 135,000 1,179,167 483,333 -

*SCBA is accumulated appropriation each year. This amount is not being spent every year, just setting aside at 17,000 for 2020-2021 and 17,500 for 2022-2024.

Funding Sources for years 2021-2024 Capital Improvement / Equipment PlanParking Improvement Fund

Fire & EMS Fund

175

AllTotal Needed from OtherCost Improvement Grants/

Next 4 Fund Financing/Years 2021 2022 2023 2024 Contributions

Water System Improvements 400,000 100,000 100,000 100,000 100,000 Meter System Upgrade (50% of total) 310,000 175,000 95,000 20,000 20,000 - Lead Service Line Replacements 80,000 20,000 20,000 20,000 20,000 WTP Modernization* 8,100,000 - - 8,100,000 Clean and Redevelop Vertical Water Well 100,000 - 100,000 - Dick, James, and Joseph Dr. Water Main Replacement 250,000 250,000 - Upgrade Water Main on Hilltop 300,000 300,000 Refurbish Elevated Storage Tank Exterior Coating System 200,000 200,000 Water Treatment Plant Asphalt Resurfacing 65,000 65,000 Contingency Water System Connection between City and South West Regional 340,100 340,100

Total Improvement 10,145,100 545,000 215,000 740,000 545,100 8,100,000 -

Total Needed from AllCost Equipment Other


Staff Car at Mun. Building and Charging Stations 8,000 8,000 Replacement of 800mHz Portable Radios 42,000 42,000 - Vehicle Replacement 2015 Dodge Durango 11,000 11,000 Replacement of Rubber Tire Loader 80,000 80,000 - Replacement of Roadside Flail Mower 47,000 47,000 Vulnerability Assessment Mitigation Items 80,000 20,000 20,000 20,000 20,000 Replacement of Truck #2001-30 Dodge 350 51,000 51,000 New Vacuum Excavator 80,000 80,000 Replace #407 Valve Exerciser 70,000 70,000 Replacement of Truck #2012-01 2500 Dodge Ram 36,000 36,000 Replacement of Truck #2008-37 Ford F250 36,000 36,000 Replacement of Truck #2011-39 Ford F250 36,000 36,000 Replacement of Hydrostop Equipment 10,000 10,000 Replacement of Truck #2012-26 Ford F150 30,000 30,000

Total Equipment 617,000 212,000 162,000 136,000 107,000 - -

Grand Total Improvements and Equipment - Water Fund 10,762,100 757,000 377,000 876,000 652,100 8,100,000 -

Water Equipment Fund

Funding Sources for years 2021-2024 Capital Improvement / Equipment PlanWater Improvement Fund

176

AllTotal Needed from OtherCost Improvement Grants/


Sanitary Sewer System Improvements 400,000 100,000 100,000 100,000 100,000 - Meter System Upgrade (50% of total) 310,000 175,000 95,000 20,000 20,000 Biotower Media Replacement 1,800,000 1,800,000 Phosphorus Removal 275,000 275,000 - - - - Sanitary Sewer Relining 80,000 20,000 20,000 20,000 20,000

Total Improvement 2,865,000 570,000 215,000 140,000 140,000 1,800,000 -

AllTotal Needed from OtherCost Equipment Grants/


Staff Car at Mun. Building and Charging Stations 8,000 8,000 Replacement of 800mHz Portable Radios 42,000 42,000 Vehicle Replacement 2015 Dodge Durango 11,000 11,000 Replacement of Rubber Tire Loader 80,000 80,000 Replacement of Roadside Flail Mower 47,000 47,000 UV Lamp Purchasing 12,600 12,600 Discharge Conveyor 85,000 85,000 UV System Controller 15,000 15,000 - Camera Truck Upgrades 50,000 50,000

Total Equipment 350,600 173,600 - 130,000 47,000 - -

Grand Total Improvements and Equipment - Sewer Fund 3,215,600 743,600 215,000 270,000 187,000 1,800,000 -


Wastewater Fund Construction

Wastewater Fund Equipment

177

Total Needed from AllCost Refuse Other


ImprovementsGroundwater Wells for Landfill 200,000 50,000 50,000 50,000 50,000 -

Total Refuse Fund 200,000 50,000 50,000 50,000 50,000 - -

Total Needed from AllCost Storm Water Other


ImprovementsStorm Sewer Improvements 80,000 20,000 20,000 20,000 20,000 - Storm Water Catch Basin Maintenance 40,000 10,000 10,000 10,000 10,000 -

Total Storm Water Fund 120,000 30,000 30,000 30,000 30,000 - -

Total Needed from AllCost Special Assessment Other


ImprovementsSidewalk Improvements 600,000 150,000 150,000 150,000 150,000 -

Total Special Assessment Fund 600,000 150,000 150,000 150,000 150,000 - -

Total Needed from AllCost Oxford Area Trail Other


Improvements/EquipmentOxford Area Trail System - Peffer Park to Talawanda High School Phase III**** 2,500,000 1,000,000 1,500,000 Oxford Area Trail System - West side Connector Phase IV***** 2,300,000 300,000 1,250,000 750,000 Oxford Area Trail System - US27 North to Community Park Phase V****** 2,975,000 250,000 500,000 725,000 1,500,000 Black Covered Bridge 100,000 45,000 15,000 20,000 20,000 Replacement of Sidewalk Broom 17,500 17,500

Total Oxford Area Trail Fund 7,892,500 612,500 2,765,000 20,000 745,000 3,750,000 -


Refuse Fund

Storm Water Fund

Special Assessments Fund

Oxford Area Trail Fund

178

Water Funds Tab


TOTAL RECEIPTS 2,883,525 2,960,892 3,016,354 2,758,326 3,032,915


NET OPERATIONS 1,075,859 1,124,932 953,965 951,211 908,987

CAPITAL IMPROVEMENTS (300,494) (654,059) (1,381,850) (995,371) (1,287,750)


NET OPERATIONS, IMPROVEMENTS, 833,270 436,869 (467,228) (83,503) (425,615) AND TRANSFERS


WATER OPERATING FUNDTo account for the operation of water service to the City and surrounding areas

WATER IMPROVEMENT FUNDTo account for financial resources for the acquisition or construction of various water service related capital projects

WATER CAPITAL EQUIPMENT FUNDTo account for financial resources used for the acquisition of equipment

WATER CAPACITY BENEFIT FUNDSTo accumulate the permit fees by quadrant to be used for capital improvements to the water treatment and distribution system

WATER OPERATING & IMPROVEMENT FUNDSSUMMARY OF BALANCES

0.00

0.50

1.00

1.50

2.00

2.50

3.00

WaterOperating

Fund

WaterImprovement

Fund

Water CapitalEquipment

Fund

Water CapacityBenefit Funds

Revenues 2,742,254 716,124 131,850 14,161Expenses 2,742,254 1,120,000 167,750 0

MillionsANALYSIS OF EACH FUND

RevenuesExpenses

179

Fund: Water OperatingCode: 321


TOTAL RECEIPTS 2,692,599 2,794,276 2,728,233 1,317,392 2,722,388 2,742,254 0.5%

TOTAL EXPENDITURES 1,807,666 1,835,960 2,062,389 886,823 1,807,115 2,123,928 3.0%

NET OPERATIONS 884,933 958,316 665,844 430,569 915,273 618,326 -7.1%


TRANSFER IN 0 0 0 0 0 0 0.0%TRANSFERS OUT 685,616 655,105 665,844 580,248 665,844 618,326 -7.1%

NET INCOME (DEFICIT) 199,317 303,211 0 (149,679) 249,429 0 0.0%

BALANCE AT BEGINNING OF YEAR 2,653,493 2,852,810 3,045,495 3,156,021 3,156,021 3,405,450 11.8%ENCUMBERED 6,510 6,468 224,104BALANCE AT END OF YEAR 2,846,300 3,149,553 3,045,495 2,782,238 3,405,450 3,405,450 11.8%


3,405,450

SUMMARY OF BALANCES

180

Fund: Water OperatingCode: 321Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

40608 Auction Sales 3,550 0.0%40617 Miscellaneous 6,959 14,447 4,000 1,455 3,000 4,000 0.0%40637 Sale of Water 2,412,694 2,545,642 2,550,000 1,212,139 2,550,000 2,550,000 0.0%40640 Water Taps 90,415 48,000 40,000 13,280 30,000 40,000 0.0%40643 Meters 28,745 52,883 14,000 6,281 14,000 14,000 0.0%40646 Overpayment of Utility Account 18,435 (9,881) 8,548 8,548 0.0%40649 Recovery of Write Offs 2,688 1,408 5,000 1,035 2,000 5,000 0.0%40651 Account Initiation Fee 36,851 36,984 35,000 11,574 35,000 35,000 0.0%40704 Backflow Permits 24,850 21,050 22,000 10,500 21,000 22,000 0.0%41101 Interest 53,713 59,152 58,233 51,973 58,233 72,254 24.1%41222 Reimbursements 13,699 24,591 607 607 0.0%

RECEIPTS 2,692,599 2,794,276 2,728,233 1,317,392 2,722,388 2,742,254 0.5%

42416 Transfer from FEMA

TOTAL REVENUE 2,692,599 2,794,276 2,728,233 1,317,392 2,722,388 2,742,254 0.5%

SUMMARY OF RECEIPTS

2,640,000

2,660,000

2,680,000

2,700,000

2,720,000

2,740,000

2,760,000

2,780,000

2,800,000


2017 2018 2019 2019 2020

WATER OPERATIONSTOTAL RECEIPTS

181

Fund: Water OperatingCode: 321Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

810 Water Pumping & Supply 762,649 759,843 892,818 351,539 729,111 910,057 1.9%811 Water Distribution 499,351 519,237 562,186 259,803 539,133 594,880 5.8%812 Water Administration 106,080 107,628 121,929 56,406 116,481 123,779 1.5%814 Finance Allocation Water 225,299 229,353 238,325 121,882 187,555 244,401 2.5%816 MIS Allocation Water 32,274 34,839 38,982 18,502 38,400 42,843 9.9%817 City Manager Allocation Water 30,371 29,540 32,113 16,401 31,663 32,893 2.4%818 Human Resources Allocation Water 25,187 25,484 26,606 10,879 26,018 27,016 1.5%819 Engineer Allocation Water 121,362 124,068 137,893 47,869 131,400 135,705 -1.6%820 Legislative Allocation Water 5,093 5,968 6,537 3,542 6,354 7,354 12.5%815 Water Fund Insurance 0 0 5,000 0 1,000 5,000 0.0%

EXPENDITURES 1,807,666 1,835,960 2,062,389 886,823 1,807,115 2,123,928 3.0%

Transfers To:999.53110 General 42,095 34,004 39,343 19,672 39,343 46,852 19.1%999.53312 Water Bond Debt Service 0.0%999.53320 Water Capital Equipment 125,478 301,101 131,850 65,925 131,850 131,850 0.0%999.53322 Water Capital Improvement 518,043 320,000 494,651 494,651 494,651 439,624 -11.1%

TRANSFERS 685,616 655,105 665,844 580,248 665,844 618,326 -7.1%

TOTAL EXPENDITURES & TRANSFERS 2,493,282 2,491,065 2,728,233 1,467,071 2,472,959 2,742,254 0.5%

Transfer to General Fund includes salaries for maintenance of grounds at Water Plant - $10,000 and 20% of Municipal Building budget - $36,852


182

Fund: Water OperatingDivision: Utility Services DEPARTMENT: Water Pumping & FiltrationCode: 321.810 (Water Plant operations, customer services, and well maintenance)Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019


TOTAL 417,888 441,467 479,657 206,317 421,000 496,001 3.4%

OPERATING EXPENSES52310 Uniform 5,059 5,943 2,500 315 2,500 2,500 0.0%52311 Electric Services 141,500 145,606 205,275 69,678 145,000 205,275 0.0%52312 Gas Service 10,815 12,205 21,700 10,793 13,000 21,700 0.0%52313 Telephone 11,793 10,841 14,000 4,675 10,500 14,000 0.0%52330 Training & Travel 5,056 2,900 3,500 777 2,500 3,500 0.0%52340 Contracted Services 57,254 48,047 40,000 13,239 30,000 40,000 0.0%52350 General Liability Insurance 16,460 16,687 17,886 9,569 16,511 18,781 5.0%52370 Printing & Reproduction 4,172 3,474 5,000 3,440 4,000 5,000 0.0%52380 Membership & Subscriptions 1,299 515 500 198 200 500 0.0%52381 Permits 6,602 6,512 7,000 1,550 6,800 7,000 0.0%52411 Postage 7 300 1 100 300 0.0%52420 Operating Supplies 41,478 31,782 32,000 10,232 30,000 32,000 0.0%52425 Chemical Supplies 11,751 12,801 18,000 6,442 14,000 18,000 0.0%52430 Vehicle Maintenance 2,245 1,183 5,000 2,949 5,000 5,000 0.0%52440 Small Tools & Equipment 11,288 5,821 5,000 638 2,500 5,000 0.0%52460 Maintenance Supplies 398 493 3,000 1,500 3,000 0.0%52470 Fuel 6,733 7,090 9,500 2,925 7,000 9,500 0.0%52480 Maintenance of Facilities 1,582 5,156 3,000 575 3,000 3,000 0.0%52481 Maintenance of Wells 4,269 1,320 20,000 7,226 14,000 20,000 0.0%52490 Refunds 5,000 0.0%

TOTAL 344,761 318,376 413,161 145,222 308,111 414,056 0.2%


TOTAL 0 0 0 0 0 0 0.0%


PERSONNEL

(1) FT Water Plant Manager, 100%(1) FT Water Plant Operator III, 100%(1) FT Water Plant Operator II, 100%(1) FT Utility Maintenance Tech., 100%(1) FT Meter Reader, 50%

183

Fund: Water OperatingDivision: Utility Services DEPARTMENT: Water DistributionCode: 321.811Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019


TOTAL 403,844 411,169 450,683 217,228 437,000 482,868 7.1%

OPERATING EXPENSES52310 Uniform 4,710 5,459 3,000 4,586 5,000 3,000 0.0%52313 Telephone 777 832 3,000 509 1,000 3,000 0.0%52330 Training & Travel 90 115 1,000 240 800 1,000 0.0%52340 Contracted Services 2,645 756 4,500 289 2,500 4,500 0.0%52350 General Liability Insurance 9,371 9,500 10,183 5,447 10,183 10,692 5.0%52370 Printing & Reproduction 57 100 50 100 0.0%52380 Membership & Subscriptions 47 200 50 200 0.0%52411 Postage 50 50 50 0.0%52420 Operating Supplies 47,899 44,355 47,300 23,878 47,000 47,300 0.0%52430 Vehicle Maintenance 4,294 7,057 7,000 3,233 7,000 7,000 0.0%52440 Small Tools & Equipment 7,120 9,513 6,000 1,179 5,000 6,000 0.0%52450 Materials 10,798 21,796 16,170 16,000 16,170 0.0%52470 Fuel 7,803 8,581 13,000 3,214 7,500 13,000 0.0%

TOTAL 95,507 108,068 111,503 42,575 102,133 112,012 0.5%


TOTAL 0 0 0 0 0 0 0.0%


PERSONNEL(1) FT Water Distribution Manager, 100%(2) FT Utility Maintenance Worker III, 100%(2) FT Utility Maintenance Worker II, 100%(1) FT Mechanics, 25%

Includes $9,975 for part-time seasonal worker for maintenance and painting of fire hydrants

184

Fund: Water OperatingDivision: Utility Services DEPARTMENT: Water AdministrationCode: 321.812Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

PERSONNEL SERVICES52110 Salaries & Wages 74,609 77,534 80,744 40,490 80,700 82,318 1.9%52111 Overtime 278 403 433 294 400 446 3.0%52120 Personnel Benefits 22,663 21,542 22,093 11,510 23,000 22,227 0.6%

TOTAL 97,550 99,479 103,270 52,294 104,100 104,991 1.7%

OPERATING EXPENSES52310 Uniform 116 600 450 600 0.0%52313 Telephone 2,716 3,004 5,900 1,316 2,700 5,900 0.0%52330 Training & Travel 1,542 1,701 1,900 1,154 1,900 1,900 0.0%52340 Contracted Services 1,480 400 1,000 1,000 1,000 0.0%52350 General Liability Insurance 2,384 2,417 2,589 1,386 2,589 2,718 5.0%52370 Printing & Reproduction 500 250 500 0.0%52380 Membership & Subscriptions 187 192 300 198 192 300 0.0%52410 Office Supplies 1,200 600 1,200 0.0%52411 Postage 48 27 500 100 500 0.0%52420 Operating Supplies 600 27 500 600 0.0%52430 Vehicle Maintenance 105 242 500 31 500 500 0.0%52440 Small Tools & Equipment 750 700 750 0.0%52470 Fuel 50 2,320 900 2,320 0.0%52490 Refunds 68 0.0%52715 OTCS Utility Assistance 0.0%

TOTAL 8,530 8,149 18,659 4,112 12,381 18,788 0.7%


TOTAL 0 0 0 0 0 0 0.0%


PERSONNEL(1) FT Service Director, 30%(1) PT Deputy Service Director, 40%(1) FT Environmental Specialist, 25%

185

Fund: Water OperatingDivision: Utility Services DEPARTMENT: Finance Allocation WaterCode: 321.814Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

PERSONNEL SERVICES52110 Salaries & Wages 122,936 127,927 130,962 66,325 130,962 134,973 3.1%52111 Overtime 1,886 1,729 2,310 461 2,310 2,552 10.5%52120 Personnel Benefits 58,149 52,422 53,313 27,439 5,313 53,936 1.2%

TOTAL 182,971 182,078 186,585 94,225 138,585 191,461 2.6%

OPERATING EXPENSES52327 Audit & CAFR Fees 7,726 7,915 9,200 7,813 8,000 9,200 0.0%52329 Bank & Investment Fees 16,308 19,427 20,000 10,751 20,000 20,000 0.0%52330 Training & Travel 1,091 550 480 550 550 0.0%52340 Contracted Services 7,967 8,656 9,300 3,041 10,150 10,500 12.9%52352 Public Officials Bond 690 690 690 690 690 690 0.0%52354 Appraisal Costs 555 0.0%52360 Advertising 53 100 14 50 100 0.0%53364 Cyber Insurance 900 1,000 1,050 1,000 1,000 1,050 0.0%52370 Printing & Reproduction 903 1,417 2,100 312 1,100 2,100 0.0%52380 Membership & Subscriptions 459 442 750 247 530 750 0.0%52410 Office Supplies 885 860 1,500 413 1,000 1,500 0.0%52411 Postage 5,882 5,777 6,500 2,896 5,900 6,500 0.0%

TOTAL 42,328 47,275 51,740 27,657 48,970 52,940 2.3%


TOTAL 0 0 0 0 0 0 0.0%


PERSONNEL

(1) FT Finance Director, 30% (1) FT Finance Specialist, 30%(1) FT Assistant Finance Director, 30% (2) Utility Billing & Collection Specialist, 30%(1) FT Payroll and Benefits Specialist, 25%(1) FT Accounting Specialist, 25%

OPERATING EXPENSE

Contracted services reflects BS&A software and time clock maintenance fees, sensus utility billing software maintenance, outsourced billing, repairs to handheld meter readers, collection agency fees

Bank/Investment fees reflects cost of professional management of investments, and VISA/MC fees

186

Fund: Water OperatingDivision: Utility Services DEPARTMENT: Management Information System Allocation WaterCode: 321.816Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

OPERATING EXPENSES52331 Professional Services 1,214 1,971 1,912 1,360 1,900 2,033 6.3%52340 Contracted Services 24,850 27,060 30,070 14,119 30,000 33,810 12.4%52370 Printing & Reproduction 3,984 4,139 4,500 2,061 4,000 4,500 0.0%53410 Office Supplies 0.0%52434 Computer Supplies 2,226 1,669 2,500 962 2,500 2,500 0.0%

TOTAL 32,274 34,839 38,982 18,502 38,400 42,843 9.9%


TOTAL 0 0 0 0 0 0 0.0%


OPERATING EXPENSES




Network Service 60,000 63,000Internet Access 33,840 62,000BDR (Backup Disaster Recovery) 13,200 13,200 Total annual cost at 19,800 -ShoreTel Phone System Maintenance (Support) 8,650 9,500 (1/3 to be paid from Fire/EMS Fund)ArcGIS Server Maintenance 5,000 5,000 Columbitech (Police Mobile VPN Maintenance) 2,750 SAN Maintenance Renewal (2yr) - VMWare Licensing Update (3yr) - UPS Maintenance & Parts 4,300 4,400E-Gov 4,000 4,200Telephone System Maintenance (Supplies) 2,500 2,500Basic Network Wiring 2,000 2,000Web Hosting 500 500

Total 133,990 169,050



187

Fund: Water OperatingDivision: Utility Services DEPARTMENT: City Manager Allocation WaterCode: 321.817Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

PERSONNEL SERVICES52110 Salaries & Wages 20,675 20,424 21,929 11,305 21,929 22,583 3.0%52120 Personnel Benefits 7,862 7,442 7,719 4,066 7,719 7,845 1.6%52150 Vehicle Allowance 720 720 720 360 720 720 0.0%

TOTAL 29,257 28,586 30,368 15,731 30,368 31,148 2.6%

OPERATING EXPENSES52330 Training & Travel 700 571 550 91 550 550 0.0%52340 Contracted Services 126 150 210 210 150 0.0%52370 Printing & Reproduction 49 120 50 120 0.0%52380 Memberships & Subscriptions 232 239 450 243 243 450 0.0%52410 Office Supplies 24 57 100 117 117 100 0.0%52411 Postage 12 9 75 9 25 75 0.0%52420 Operating Supplies 20 29 300 100 300 0.0%

TOTAL 1,114 954 1,745 670 1,295 1,745 0.0%


PERSONNEL

(1) FT City Manager, 15%

188

Fund: Water OperatingDivision: Utility Services DEPARTMENT: Human Resources - Communications Allocation WaterCode: 321.818Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019


TOTAL 19,404 19,304 19,833 8,566 19,833 18,826 -5.1%

OPERATING EXPENSES52210 Unemployment Insurance 600 200 600 0.0%52220 Employee Incentives 1,208 1,054 1,050 256 1,050 1,125 7.1%52330 Training & Travel 369 675 585 585 585 0.0%52331 Professional Services 1,988 1,606 1,500 457 1,500 1,500 0.0%52337 Employee Training 12 38 180 373.7%52339 Tuition Reimbursement 150 150 0.0%52366 Communications 720 100.0%52340 Contracted Services 373 862 1,365 631 1,365 1,365 0.0%52360 Advertising 1,505 1,500 1,050 720 1,050 1,500 42.9%52380 Memberships & Subscriptions 266 329 315 226 315 315 0.0%52410 Office Supplies 20 127 45 6 45 75 66.7%52411 Postage 42 27 75 17 75 75 0.0%52490 Refunds 0.0%

TOTAL 5,783 6,180 6,773 2,313 6,185 8,190 20.9%


PERSONNEL


OPERATING EXPENSES


OPERATING EXPENSESDirectors travel and training as part of IPMA and regional training sessions

189

Fund: Water OperatingDivision: Utility Services DEPARTMENT: Engineer Allocation WaterCode: 321.819Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

PERSONNEL SERVICES52110 Salaries & Wages 79,751 86,928 85,525 32,056 85,525 83,511 -2.4%52111 Overtime 221 424 1,678 244 1,000 1,944 15.9%52120 Personnel Benefits 38,009 32,586 35,125 13,861 35,125 34,685 -1.3%

TOTAL 117,981 119,938 122,328 46,161 121,650 120,140 -1.8%

OPERATING EXPENSES52310 Uniform 100 100 100 0.0%52313 Telephone 923 1,040 1,100 646 1,100 1,100 0.0%52330 Training & Travel 300 2,000 1,000 2,000 0.0%52331 Professional Services 1,018 2,500 1,500 2,500 0.0%52340 Contracted Services 3,000 1,500 3,000 0.0%52360 Advertising 600 300 600 0.0%52370 Printing & Reproduction 600 300 600 0.0%52380 Membership & Subscriptions 219 200 100 200 0.0%52410 Office Supplies 911 1,006 900 674 1,200 900 0.0%52411 Postage 451 215 700 123 250 700 0.0%52420 Operating Supplies 750 500 750 0.0%52430 Vehicle Maintenance 38 263 300 52 300 300 0.0%52440 Small Tools & Equipment 1,750 1,000 1,750 0.0%52470 Fuel 539 588 1,065 213 600 1,065 0.0%

TOTAL 3,381 4,130 15,565 1,708 9,750 15,565 0.0%


TOTAL 0 0 0 0 0 0 0.0%


PERSONNEL


190

Fund: Water OperatingDivision: Utility Services DEPARTMENT: Legislative Allocation WaterCode: 321.820Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

PERSONNEL SERVICES52110 Salaries & Wages 3,561 4,410 4,410 2,205 4,410 5,130 16.3%52120 Personnel Benefits 495 590 607 340 607 704 16.0%

TOTAL 4,056 5,000 5,017 2,545 5,017 5,834 16.3%

OPERATING EXPENSES52211 Boards & Commissions 50 50 50 0.0%52221 Public Service Recognition 48 57 30 8 30 30 0.0%52330 Travel & Training 314 333 510 367 510 510 0.0%52331 Professional Service 0.0%52360 Advertising 9 107 75 107 0.0%52380 Membership & Subscriptions 662 556 623 622 622 623 0.0%52410 Office Supplies 100 100 0.0%52411 Postage 4 0.0%52420 Operating Supplies 22 100 50 100 0.0%

TOTAL 1,037 968 1,520 997 1,337 1,520 0.0%


TOTAL 0 0 0 0 0 0 0.0%


PERSONNEL


191

Fund: Water OperatingDivision: Utility Services DEPARTMENT: Water Fund InsuranceCode: 321.815Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

OPERATING EXPENSES52355 Claims Paid 5,000 1,000 5,000 0.0%

TOTAL EXPENDITURES 0 0 5,000 0 1,000 5,000 0.0%

192

Code: 3222017 2018 2019 2019 2019 2020 % Over


TOTAL RECEIPTS 0 0 276,500 0 0 276,500 0.0%

CAPITAL IMPROVEMENTS 275,780 386,755 1,250,000 104,818 872,265 1,120,000 -10.4%

NET (275,780) (386,755) (973,500) (104,818) (872,265) (843,500) 13.4%

TRANSFERS IN 718,043 430,000 568,151 568,151 568,151 439,624 -22.6%


NET INCOME (DEFICIT) 442,263 43,245 (405,349) 463,333 (304,114) (403,876) 0.4%

BALANCE AT BEGINNING OF YEAR 1,838,001 2,280,264 2,306,716 2,323,509 2,323,509 2,019,395 -12.5%ENCUMBERED 105,146 65,004 249,556BALANCE AT END OF YEAR 2,175,118 2,258,505 1,901,367 2,537,286 2,019,395 1,615,519 -15.0%


40285 OKI Funding40286 OPWC Funding 276,500 276,50040617 Miscellaneous

RECEIPTS 0 0 276,500 0 0 276,500 0.0%

42321 Transfer from Water 518,043 320,000 494,651 494,651 494,651 439,624 -11.1%42381 Transfer from Water Capital Benefit NE 0 27,500 18,375 18,375 18,375 0 -100.0%42382 Transfer from Water Capital Benefit NW 0 27,500 18,375 18,375 18,375 0 -100.0%42383 Transfer from Water Capital Benefit SE 100,000 27,500 18,375 18,375 18,375 0 -100.0%42384 Transfer from Water Capital Benefit SW 0 27,500 18,375 18,375 18,375 0 -100.0%42393 Transfer from Wastewater Capital Benefit SE 100,000 0 0 0 0 0 0.0%

TRANSFERS 718,043 430,000 568,151 568,151 568,151 439,624 -22.6%

TOTAL RECEIPTS 718,043 430,000 844,651 568,151 568,151 716,124 -15.2%

SUMMARY OF RECEIPTS

Fund: Water Improvement FundSUMMARY OF BALANCES

193

Fund: Water Improvement FundCode: 322Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

810.67101 Water Improvements 67,231 107,968 100,000 25,779 65,000 100,000810.67110 Meter System Upgrade 18,651 18,789 100,000 41,774 90,000 100,000810.67122 WTP Modernization 500,000 50,000 500,000810.67125 Water Meter Radio Read Demo 110,786 88,548810.67127 Clean and Redevelop PW #1 166,351810.67128 Clean and Redevelop PW #2 363 200,000 190,000810.67131 Clean and Redevelop Vertical Water Well 100,000811.67111 Extraordinary Meter Purchases M.U. 16,312811.67124 Poplar St. Water Main (Poplar-High St to Church) 37,883811.67126 Upgrade Water Main High St - College to Elm 4,736 37,265 37,265811.67129 High Street Railroad Track Bore 350,000 350,000811.67130 ST RT73 Water Main Straitening-Springwood 90,000811.67132 Lead Service Line Replacements 20,000811.67133 Upgrade Water Main Contreras - Lynn-Fieldcrest 300,000819.67119 US 27 S. 10" Water Main Replacement 24,917

TOTAL EXPENDITURES 275,780 386,755 1,250,000 104,818 872,265 1,120,000 -10.4%


194

Code: 3812017 2018 2019 2019 2019 2020 % Over


TOTAL RECEIPTS 172,476 67,102 4,771 20,216 20,880 6,188 29.7%



TRANSFERS OUT 0 27,500 18,375 18,375 18,375 0 -100.0%

NET INCOME (DEFICIT) 172,476 39,602 (13,604) 1,841 2,505 6,188 -100.0%

BALANCE AT BEGINNING OF YEAR 296,984 469,460 447,017 509,062 509,062 511,567 14.4%ENCUMBEREDBALANCE AT END OF YEAR 469,460 509,062 433,413 510,903 511,567 517,755 19.5%


41101 Interest 3,732 4,972 4,771 4,336 5,000 6,188 29.7%41203 Water CBC Permit NE 168,744 62,130 15,880 15,880 0.0%

TOTAL RECEIPTS 172,476 67,102 4,771 20,216 20,880 6,188 29.7%

Capacity benefit contribution unpredictable income therefore no revenues budgeted


810.60201 Capacity Improvements 0.0%811.52490 Refunds 0.0%999.53322 Transfer to Water Improvement 27,500 18,375 18,375 18,375 -100.0%

TOTAL EXPENDITURES 0 27,500 18,375 18,375 18,375 0 -100.0%


SUMMARY OF BALANCESFund: Water Capacity Benefit Fund - NE Quadrant

SUMMARY OF RECEIPTS

195

Code: 3822017 2018 2019 2019 2019 2020 % Over


TOTAL RECEIPTS 9,631 44,937 1,796 9,169 9,566 1,993 11.0%


TRANSFERS OUT 0 27,500 18,375 18,375 18,375 0 -100.0%

NET INCOME (DEFICIT) 9,631 17,437 (16,579) (9,206) (8,809) 1,993 -100.0%

BALANCE BEGINNING OF YEAR 146,680 156,311 145,502 173,748 173,748 164,939 13.4%ENCUMBEREDBALANCE END OF YEAR 156,311 173,748 128,923 164,542 164,939 166,932 29.5%


41101 Interest 1,598 1,687 1,796 1,399 1,796 1,993 11.0%41204 Water CBC Permit NW 8,033 43,250 7,770 7,770 0.0%

TOTAL RECEIPTS 9,631 44,937 1,796 9,169 9,566 1,993 11.0%



810.60301 Capacity Improvements 0.0%999.53322 Transfer to Water Improvement 27,500 18,375 18,375 18,375 -100.0%


SUMMARY OF BALANCESFund: Water Capacity Benefit Fund - NW Quadrant

SUMMARY OF RECEIPTS


196

Code: 3832017 2018 2019 2019 2019 2020 % Over


TOTAL RECEIPTS 3,712 3,498 3,492 2,722 3,492 3,785 8.4%


TRANSFERS OUT 100,000 27,500 18,375 18,375 18,375 0 -100.0%

NET INCOME (DEFICIT) (96,288) (24,002) (14,883) (15,653) (14,883) 3,785 -100.0%

BALANCE BEGINNING OF YEAR 448,478 352,190 327,923 328,188 328,188 313,305 -4.5%ENCUMBEREDBALANCE END OF YEAR 352,190 328,188 313,040 312,535 313,305 317,090 1.3%


41101 Interest 3,712 3,498 3,492 2,722 3,492 3,785 8.4%41205 Water CBC Permit SE 0.0%

TOTAL RECEIPTS 3,712 3,498 3,492 2,722 3,492 3,785 8.4%



810.60401 Capacity Improvements 0.0%999.53322 Transfer to Water Improvement 100,000 27,500 18,375 18,375 18,375 -100.0%

TOTAL EXPENDITURES 100,000 27,500 18,375 18,375 18,375 0 -100.0%

SUMMARY OF BALANCESFund: Water Capacity Benefit Fund - SE Quadrant

SUMMARY OF RECEIPTS


197

Code: 3842017 2018 2019 2019 2019 2020 % Over


TOTAL RECEIPTS 3,422 51,079 1,562 1,563 2,000 2,195 40.5%


TRANSFERS OUT 0 27,500 18,375 18,375 18,375 0 -100.0%

NET INCOME (DEFICIT) 3,422 23,579 (16,813) (16,812) (16,375) 2,195 -100.0%

BALANCE BEGINNING OF YEAR 169,329 172,751 146,822 196,330 196,330 179,955 22.6%ENCUMBEREDBALANCE END OF YEAR 172,751 196,330 130,009 179,518 179,955 182,150 40.1%


41101 Interest 1,809 1,729 1,562 1,563 2,000 2,195 40.5%41206 Water CBC Permit SW 1,613 49,350 0.0%

TOTAL RECEIPTS 3,422 51,079 1,562 1,563 2,000 2,195 40.5%



810.60501 Capacity Improvements 0.0%999.53322 Transfer to Water Improvement 27,500 18,375 18,375 18,375 -100.0%


SUMMARY OF BALANCESFund: Water Capacity Benefit Fund - SW Quadrant

SUMMARY OF RECEIPTS


198

Code: 3202017 2018 2019 2019 2019 2020 % Over


TOTAL RECEIPTS 1,685 0 0 0 0 0 0.0%

CAPITAL IMPROVEMENTS 24,714 267,304 131,850 19,395 123,106 167,750 27.2%

NET (23,029) (267,304) (131,850) (19,395) (123,106) (167,750) -27.2%

TRANSFERS IN 125,478 301,101 131,850 65,925 131,850 131,850 0.0%

NET INCOME (DEFICIT) 102,449 33,797 0 46,530 8,744 (35,900) -100.0%

BALANCE BEGINNING OF YEAR 130,517 232,966 191,447 266,763 266,763 275,507 43.9%ENCUMBERED 187,275 80,448 62,135BALANCE END OF YEAR 45,691 186,315 191,447 251,158 275,507 239,607 25.2%


40608 Auction Sales41222 Reimbursements 1,685

RECEIPTS 1,685 0 0 0 0 0 0.0%

TRANSFERS IN42321 Transfer from

Water Operating Fund 125,478 301,101 131,850 65,925 131,850 131,850 0.0%TOTAL REVENUE 127,163 301,101 131,850 65,925 131,850 131,850 0.0%


810.65105 Vulnerability Assessment Mitigation Items 15,938 15,076 20,000 17,253 19,000 20,000810.65139 Replace Truck #2007-01 Dodge Durango 30,000 27,000810.65142 Replacement for Truck #2007-25 Ford Ranger 25,000811.65132 Replacement for Truck #07-35 Single Axle 700 133,474811.65135 2009 Excavator #453 Replacement 59,764811.65140 Replace Truck #2003-34 Ford F250 40,000 35,000811.65141 Triple Axle Dampening Tilt Bed Trailer 10,000 10,000811.65143 Replacement of Skid Steer Loader #411 75,000811.65144 New Leak Detection Equipment 20,000811.65145 Replacement of B101 Mueller Tap Machine 15,000814.65130 Time Clocks 6,446 1,524 256 256816.65124 Computer Hardware (MIS) 1,630 4,600 4,600 4,000816.65131 Infrastructure Updates 1,024 2,500 1,886 2,500 1,850816.65137 Server Infrastructure Upgrades 2,250 2,250 2,250816.65138 BSA Community Development Software/Online 22,500 22,500816.65146 City Website Update 3,400819.65133 City Wide Surveillance 47,922819.65134 2001 Jeep 4x4 Replacement 8,520819.65147 Electric Charging Stations 1,250


SUMMARY OF BALANCES

SUMMARY OF RECEIPTS


Fund: Water Capital Equipment Fund

199


200

Wastewater Funds Tab


TOTAL RECEIPTS 2,864,779 3,082,522 2,999,050 2,995,609 3,009,979


NET OPERATIONS 258,903 430,148 535,284 812,821 493,850



NET INCOME (DEFICIT) (2,660) (80,954) (389,909) 70,784 (475,352)


WASTEWATER OPERATING FUNDTo account for the operation of sanitary sewer service to the City and surrounding areas

WASTEWATER IMPROVEMENT FUNDTo account for financial resources for the acquisition or construction of various sanitary sewer related capital projects

WASTEWATER CAPITAL EQUIPMENT FUNDTo account for financial resources used for the acquisition of equipment

WASTEWATER CAPACITY BENEFIT FUNDSTo accumulate the permit fees by quadrant to be used for capital improvements to the wastewater treatment andcollection system

WASTEWATER OPERATING & IMPROVEMENT FUNDSSUMMARY OF BALANCES

0.00

0.50

1.00

1.50

2.00

2.50

3.00

WastewaterOperating Fund

WastewaterImprovement

Fund

WastewaterCapital

Equipment Fund

WastewaterCapacity Benefit

FundsRevenues 2,996,085 237,754 195,350 13,894Expenses 2,996,085 727,000 195,350 0

Millions


RevenuesExpenses

201

Fund: Wastewater OperatingCode: 331


TOTAL RECEIPTS 2,756,177 2,932,040 2,988,160 1,425,490 2,973,359 2,996,085 0.3%


NET OPERATIONS 150,301 279,666 524,394 332,826 790,571 479,956 -8.5%


TRANSFERS IN 0 0 0 0 0 0 0.0%TRANSFERS OUT 412,095 404,004 524,394 504,723 524,394 479,956 -8.5%

NET INCOME (DEFICIT) (261,794) (124,338) 0 (171,897) 266,177 0 0.0%

BALANCE AT BEGINNING OF YEAR 2,019,465 1,757,671 1,666,607 1,633,333 1,633,333 1,899,510 14.0%ENCUMBERED 27,277 35,573 322,693BALANCE AT END OF YEAR 1,730,394 1,597,760 1,666,607 1,138,743 1,899,510 1,899,510 14.0%


SUMMARY OF BALANCES

202

Fund: Wastewater OperatingCode: 331Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

40608 Auction Sales 1,700 0.0%40617 Miscellaneous 700 1,256 800 500 800 800 0.0%40638 Wastewater Collection Charges 2,660,219 2,837,772 2,907,000 1,379,114 2,900,000 2,907,000 0.0%40641 Wastewater Taps 0.0%40649 Recovery of Write Offs 2,596 1,531 5,000 1,043 1,500 5,000 0.0%40651 Account Initiation Fee 36,852 36,842 35,000 11,380 35,000 35,000 0.0%41101 Interest 40,434 40,978 39,860 32,394 35,000 47,285 18.6%41222 Reimbursements 13,676 13,661 500 1,059 1,059 1,000 100.0%

RECEIPTS 2,756,177 2,932,040 2,988,160 1,425,490 2,973,359 2,996,085 0.3%

42416 Transfer From FEMA 0.0%TRANSFERS 0 0 0 0 0 0 0.0%

TOTAL REVENUE 2,756,177 2,932,040 2,988,160 1,425,490 2,973,359 2,996,085 0.3%

SUMMARY OF RECEIPTS

2,600,000

2,650,000

2,700,000

2,750,000

2,800,000

2,850,000

2,900,000

2,950,000

3,000,000


2017 2018 2019 2019 2020

WASTEWATER OPERATIONSTOTAL RECEIPTS

203

Fund: Wastewater OperatingCode: 331Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

OPERATING EXPENSES830 Wastewater Plant 1,057,421 1,100,003 1,297,414 573,751 1,112,441 1,315,790 1.4%831 Wastewater Collection 465,588 476,819 554,919 237,130 500,930 578,605 4.3%832 Wastewater Administration 109,968 111,224 125,911 58,572 119,478 127,762 1.5%834 Finance Allocation Wastewater 231,415 235,951 240,881 125,486 238,111 245,651 2.0%836 MIS Allocation Wastewater 32,338 34,839 38,982 18,464 38,419 42,843 9.9%837 City Manager Allocation Wastewater 30,369 29,698 32,113 16,422 31,647 32,893 2.4%838 Human Resources Allocation Wastewater 25,245 25,511 26,606 10,895 26,018 27,016 1.5%839 Engineer Allocation Wastewater 122,031 125,633 135,443 48,401 109,400 133,255 -1.6%820 Legislative Allocation Wastewater 5,095 5,969 6,497 3,543 6,344 7,314 12.6%835 Wastewater Fund Insurance 0 0 5,000 0 0 5,000 0.0%

TOTAL OPERATING COSTS 2,079,470 2,145,647 2,463,766 1,092,664 2,182,788 2,516,129 2.1%

DEBT PAYMENTS:995.52605 Sewer 1997 Collection System Debt 25,032 0.0%995.52606 Sewer 1997 Plant Construction Debt 478,802 483,943 0.0%995.52607 Sandra Dr. 1997 Improvement Debt 22,572 22,784 0.0%

TOTAL DEBT SERVICE 526,406 506,727 0 0 0 0 0.0%

TOTAL OPERATING COSTS(includes debt payments) 2,605,876 2,652,374 2,463,766 1,092,664 2,182,788 2,516,129 2.1%

TRANSFERS TO:999.53110 General Fund 42,095 34,004 39,343 19,672 39,343 46,852 19.1%999.53330 Wastewater Capital Equipment Fund 170,000 170,000 233,102 233,102 233,102 195,350 -16.2%999.53332 Wastewater Improvement Fund 200,000 200,000 251,949 251,949 251,949 237,754 -5.6%

TOTAL TRANSFERS OUT 412,095 404,004 524,394 504,723 524,394 479,956 -8.5%


Transfer to General Fund includes salaries for maintenance of grounds at Wastewater Plant - $10,000 and 20% of Municipal Building budget - $36,852


204

Fund: Wastewater OperatingDivision: Utility Services DEPARTMENT: Wastewater PlantCode: 331.830Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019


TOTAL 696,803 689,652 724,389 360,675 715,866 741,091 2.3%

OPERATING EXPENSES52310 Uniform 7,393 6,669 4,200 3,190 6,200 4,200 0.0%52311 Electrical Services 161,309 173,211 232,000 84,912 170,000 232,000 0.0%52312 Gas Service 31,186 41,945 124,500 35,101 45,000 124,500 0.0%52313 Telephone 1,717 1,790 3,000 992 2,000 3,000 0.0%52330 Training & Travel 2,280 690 2,500 155 1,000 2,500 0.0%52340 Contracted Services 19,716 40,391 82,000 14,387 45,000 82,000 0.0%52350 General Liability Insurance 30,798 31,222 33,475 17,903 33,475 35,149 5.0%52370 Printing & Reproduction 100 100 100 0.0%52380 Membership & Subscriptions 367 225 300 300 300 0.0%52381 Permits 200 11,396 6,500 6,500 6,500 0.0%52410 Office Supplies 550 1,123 1,200 923 1,400 1,200 0.0%52411 Postage 57 62 250 100 250 0.0%52420 Operating Supplies 36,094 35,899 29,000 21,443 36,000 29,000 0.0%52427 Operating Supplies Lab 5,763 7,444 4,500 2,709 5,500 4,500 0.0%52430 Vehicle Maintenance 1,177 1,729 2,000 3,527 5,000 2,000 0.0%52440 Small Tools & Equipment 2,901 3,744 3,000 1,995 3,000 3,000 0.0%52460 Maintenance Supplies 1,929 1,918 2,000 1,772 2,500 2,000 0.0%52470 Fuel 1,522 1,505 5,000 564 1,500 5,000 0.0%52480 Maintenance of Facilities 48,903 49,388 30,000 23,503 32,000 30,000 0.0%52490 Refunds 6,756 7,500 7,500 0.0%

TOTAL 360,618 410,351 573,025 213,076 396,575 574,699 0.3%


TOTAL 0 0 0 0 0 0 0.0%


PERSONNEL OPERATING SUPPLIES

(1) FT WWTP Manager, 100% Polymer per OEPA 9,000 (3) FT WWTP Operator III, 100% Ultra-violet pathogen tubes 5,000 (1) FT WWTP Lab Technician, 100%(1) FT Treatment Plant Mechanic II, 100%(1) FT Treatment Plant Mechanic I, 100%(1) FT WWTP Service Worker I, 100%(1) FT Meter Reader, 50%

CONTRACTED SERVICES INCLUDES:

Bio-solid Recycling and Application 45,000 Electronics, SCADA, Controller Maintenance 20,000 Laboratory Analysis 10,000 Generators/Controller Maintenance 5,000 Miscellaneous 2,000

Total 82,000

205

Fund: Wastewater OperatingDivision: Utility Services DEPARTMENT: Wastewater CollectionCode: 331.831Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019


TOTAL 401,340 404,313 450,948 207,901 429,220 474,073 5.1%

OPERATING EXPENSES52310 Uniform 5,030 6,566 3,500 3,279 6,000 3,500 0.0%52311 Electrical Services 771 631 2,007 448 1,000 2,007 0.0%52313 Telephone 2,151 2,200 2,700 1,147 2,200 2,700 0.0%52330 Training & Travel 85 412 1,500 156 750 1,500 0.0%52340 Contracted Services 5,586 7,928 6,900 243 5,000 6,900 0.0%52350 General Liability Insurance 10,574 11,415 11,210 6,147 11,210 11,771 5.0%52370 Printing & Reproduction 50 50 50 0.0%52380 Memberships & Subscriptions 45 500 45 200 500 0.0%52410 Office Supplies 300 80 150 300 0.0%52411 Postage 41 50 16 50 50 0.0%52420 Operating Supplies 19,070 18,777 34,500 9,263 25,000 34,500 0.0%52430 Vehicle Maintenance 5,376 5,333 5,300 3,366 5,200 5,300 0.0%52440 Small Tools & Equipment 7,827 7,729 8,900 1,383 5,000 8,900 0.0%52450 Materials 3,474 4,950 698 3,400 4,950 0.0%52470 Fuel 7,778 7,955 21,604 2,958 6,500 21,604 0.0%

TOTAL 64,248 72,506 103,971 29,229 71,710 104,532 0.5%


TOTAL 0 0 0 0 0 0 0.0%


PERSONNEL

(1) FT Wastewater Collection Manager, 100%(3) FT WWTP Service Worker III, 100%(1) FT WWTP Service Worker II, 100%(1) FT Mechanics, 25%950 PT Hours

SMALL EQUIPMENT

High Pressure Jet Hose Replacement

206

Fund: Wastewater OperatingDivision: Utility Services DEPARTMENT: Wastewater AdministrationCode: 331.832Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019


TOTAL 97,765 99,476 103,270 52,292 103,267 104,991 1.7%

OPERATING EXPENSES52310 Uniform 110 600 500 600 0.0%52313 Telephone 2,843 3,175 6,100 1,457 3,200 6,100 0.0%52330 Training & Travel 2,153 2,075 1,500 304 1,000 1,500 0.0%52331 Professional Services 5,000 600 2,500 5,000 0.0%52340 Contracted Services 1,965 2,000 500 1,310 2,000 500 0.0%52350 General Liability Insurance 2,384 2,417 2,591 1,386 2,591 2,721 5.0%52360 Advertising 500 200 500 0.0%52370 Printing & Reproduction 200 200 200 0.0%52380 Memberships & Subscriptions 167 170 350 170 170 350 0.0%52410 Office Supplies 785 30 800 400 800 0.0%52411 Postage 200 100 200 0.0%52420 Operating Supplies 1,000 500 1,000 0.0%52430 Vehicle Maintenance 194 668 300 133 350 300 0.0%52440 Small Tools & Equipment 1,602 1,163 2,000 920 2,000 2,000 0.0%52470 Fuel 50 1,000 500 1,000 0.0%52715 OTCS Utility Assistance 0.0%

TOTAL 12,203 11,748 22,641 6,280 16,211 22,771 0.6%


TOTAL 0 0 0 0 0 0 0.0%


PERSONNEL

(1) FT Service Director, 30%(1) PT Deputy Service Director, 40%(1) FT Environmental Specialist, 25%

207

Fund: Wastewater OperatingDivision: Utility Services DEPARTMENT: Finance Allocation WastewaterCode: 331.834Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019


TOTAL 182,967 182,074 186,691 94,223 186,691 191,461 2.6%

OPERATING EXPENSES52327 Audit & CAFR Fees 7,726 7,915 9,200 7,813 8,000 9,200 0.0%52329 Bank & Investment Fees 22,047 26,092 22,500 14,405 22,500 22,500 0.0%52330 Training & Travel 1,091 500 480 500 500 0.0%52340 Contracted Services 7,841 8,605 9,300 2,996 10,150 9,300 0.0%52352 Public Officials Bond 690 690 690 690 690 690 0.0%52354 Appraisal Costs 1,240 0.0%52360 Advertising 53 100 14 50 100 0.0%52364 Cyber Insurance 900 1,000 1,050 1,000 1,000 1,050 0.0%52370 Printing & Reproduction 896 1,382 2,100 312 1,100 2,100 0.0%52380 Memberships & Subscriptions 459 442 750 247 530 750 0.0%52410 Office Supplies 885 883 1,500 411 1,000 1,500 0.0%52411 Postage 5,711 5,777 6,500 2,895 5,900 6,500 0.0%

TOTAL 48,448 53,877 54,190 31,263 51,420 54,190 0.0%


PERSONNEL

(1) FT Finance Director, 30% (1) FT Finance Specialist, 30%(1) FT Assistant Finance Director, 30% (2) Utility Billing & Collection Specialist, 30%(1) FT Payroll and Benefits Specialist, 25%(1) FT Accounting Specialist, 25%

OPERATING EXPENSE



208

Fund: Wastewater OperatingDivision: Utility Services DEPARTMENT: MIS Allocation WastewaterCode: 331.836Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

OPERATING EXPENSES52331 Professional Services 1,214 1,971 1,912 1,360 1,900 2,033 6.3%52340 Contracted Services 24,937 27,060 30,070 14,119 30,000 33,810 12.4%52370 Printing & Reproduction 3,984 4,139 4,500 2,023 4,000 4,500 0.0%52410 Office Supplies 19 1952434 Computer Supplies 2,203 1,669 2,500 943 2,500 2,500 0.0%

TOTAL 32,338 34,839 38,982 18,464 38,419 42,843 9.9%


TOTAL 0 0 0 0 0 0 0.0%


OPERATING EXPENSES




Network Service 60,000 63,000Internet Access 38,000 62,000BDR (Backup Disaster Recovery) 13,200 13,200 Total annual cost at 19,800 -ShoreTel Phone System Maintenance (Support) 9,000 9,500 (1/3 to be paid from Fire/EMS Fund)ArcGIS Server Maintenance 5,000 5,000 Columbitech (Police Mobile VPN Maintenance) 2,750 2,750 SAN Maintenance Renewal (2yr) 2,000 - VMWare Licensing Update (3yr) 7,000 - UPS Maintenance & Parts 4,400 4,400E-Gov 4,000 4,200Telephone System Maintenance (Supplies) 2,500 2,500Basic Network Wiring 2,000 2,000Web Hosting 500 500

Total 150,350 169,050



209

Fund: Wastewater OperatingDivision: Utility Services DEPARTMENT: City Manager Allocation WastewaterCode: 331.837Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

PERSONNEL SERVICES52110 Salaries & Wages 20,674 20,424 21,929 11,304 21,929 22,583 3.0%52120 Personnel Benefits 7,862 7,444 7,719 4,067 7,719 7,845 1.6%52150 Vehicle Allowance 720 720 720 360 720 720 0.0%

TOTAL 29,256 28,588 30,368 15,731 30,368 31,148 2.6%

OPERATING EXPENSES52330 Training & Travel 700 571 550 91 550 550 0.0%52340 Contracted Services 126 150 210 210 150 0.0%52370 Printing & Reproduction 49 120 37 50 120 0.0%52380 Memberships & Subscriptions 232 239 450 243 243 450 0.0%52410 Office Supplies 24 57 100 101 101 100 0.0%52411 Postage 12 165 75 9 25 75 0.0%52420 Operating Supplies 19 29 300 100 300 0.0%

TOTAL 1,113 1,110 1,745 691 1,279 1,745 0.0%


PERSONNEL

(1) FT City Manager, 15%

210

Fund: Wastewater OperatingDivision: Utility Services DEPARTMENT: Human Resources - Communications Allocation WastewaterCode: 331.838Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019


TOTAL 19,403 19,301 19,833 8,565 19,833 18,826 -5.1%

OPERATING EXPENSES52210 Unemployment Insurance 600 200 600 0.0%52220 Employee Incentive 1,208 1,054 1,050 256 1,050 1,125 7.1%52330 Training & Travel 369 675 585 585 585 0.0%52331 Professional Services 1,989 1,606 1,500 457 1,500 1,500 0.0%52337 Employee Training 12 38 180 373.7%52339 Tuition Reimbursement 150 150 0.0%52366 Communications 720 100.0%52340 Contracted Services 310 861 1,365 631 1,365 1,365 0.0%52360 Advertising 1,627 1,500 1,050 720 1,050 1,500 42.9%52380 Memberships & Subscriptions 265 329 315 226 315 315 0.0%52410 Office Supplies 20 127 45 23 45 75 66.7%52411 Postage 42 58 75 17 75 75 0.0%52490 Refunds 0.0%

TOTAL 5,842 6,210 6,773 2,330 6,185 8,190 20.9%


PERSONNEL


OPERATING EXPENSES


TRAINING & TRAVEL

Directors travel and training as part of IPMA and regional training session

211

Fund: Wastewater OperatingDivision: Utility Services DEPARTMENT: Engineering Allocation WastewaterCode: 331.839Account Description 2017 2018 2019 2019 2019 2020 % OverNumber Actual Actual Budget June Projected Budget 2019

PERSONNEL SERVICES52110 Salaries & Wages 79,750 86,926 85,525 32,056 68,000 83,511 -2.4%52111 Overtime 221 423 1,678 244 1,000 1,944 15.9%52120 Personnel Benefits 38,009 32,587 35,125 13,861 32,000 34,685 -1.3%

TOTAL 117,980 119,936 122,328 46,161 101,000 120,140 -1.8%

OPERATING EXPENSES52310 Uniform 115 100 100 100 0.0%52313 Telephone 700 350 700 0.0%52330 Training and Travel 1,800 1,000 1,800 0.0%52331 Professional Services 861 1,018 2,500 1,000 2,500 0.0%52340 Contracted Services 766 1,250 500 1,250 0.0%52360 Advertising 600 200 600 0.0%52370 Printing & Reproduction 500 200 500 0.0%52380 Membership & Subscriptions 150 150 0.0%52410 Office Supplies 1,999 2,123 900 1,086 1,500 900 0.0%52411 Postage 451 234 700 123 250 700 0.0%52420 Operating Supplies 151 845 2,250 818 2,000 2,250 0.0%52430 Vehicle Maintenance 50 8 350 300 350 0.0%52440 Small Tools and Equipment 250 250 250 0.0%52470 Fuel 539 588 1,065 213 750 1,065 0.0%

TOTAL 4,051 5,697 13,115 2,240 8,400 13,115 0.0%


TOTAL 0 0 0 0 0 0 0.0%


PERSONNEL


212

Fund: Wastewater OperatingDivision: Utility Services DEPARTMENT: Legislative Allocation WastewaterCode: 331.840Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

PERSONNEL SERVICES52110 Salaries & Wages 3,562 4,410 4,410 2,205 4,410 5,130 16.3%52120 Personnel Benefits 496 591 607 341 607 704 16.0%

TOTAL 4,058 5,001 5,017 2,546 5,017 5,834 16.3%

OPERATING EXPENSES52211 Boards & Commissions 50 50 50 0.0%52221 Public Service Recognition 48 57 30 8 30 30 0.0%52330 Travel & Training 314 333 500 367 500 500 0.0%52331 Professional Services 0.0%52360 Advertising 9 100 75 100 0.0%52380 Membership & Subscription 662 556 600 622 622 600 0.0%52410 Office Supplies 100 100 0.0%52411 Postage 4 0.0%52420 Operating Supplies 22 100 50 100 0.0%

TOTAL 1,037 968 1,480 997 1,327 1,480 0.0%


TOTAL 0 0 0 0 0 0 0.0%


PERSONNEL


213

Fund: Wastewater OperatingDivision: Utility Services DEPARTMENT: Wastewater Fund InsuranceCode: 331.835Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

OPERATING EXPENSES52355 Claims Paid 5,000 5,000 0.0%

TOTAL EXPENDITURES 0 0 5,000 0 0 5,000 0.0%

214

Code: 3322017 2018 2019 2019 2019 2020 % Over


TOTAL RECEIPTS 422 1,825 0 0 0 0 0.0%

CAPITAL IMPROVEMENTS 61,184 111,602 570,000 39,739 320,000 727,000 27.5%

NET OPERATIONS (60,762) (109,777) (570,000) (39,739) (320,000) (727,000) -27.5%


NET INCOME (DEFICIT) 139,238 260,223 (318,051) 212,210 (68,051) (489,246) -53.8%

BALANCE AT BEGINNING OF YEAR 1,326,004 1,465,242 1,550,771 1,725,465 1,725,465 1,657,414 6.9%ENCUMBERED 43,258 190,000 9,800BALANCE AT END OF YEAR 1,421,984 1,535,465 1,232,720 1,927,875 1,657,414 1,168,168 -5.2%

The balance in the Wastewater Improvement Fund is being accumulated to fund future OEPA Phase II plant improvements.

Wastewater Improvement FundSUMMARY OF BALANCES

215


41001 Special Assessments 422 0.0%41201 Contributions 1,825 0.0%

RECEIPTS 422 1,825 0 0 0 0 0.0%

TRANSFERS FROM:42331 Transfer from Wastewater Fund 200,000 200,000 251,949 251,949 251,949 237,75442391 Transfer from NE CBC 0 42,500 0 0 0 042392 Transfer from NW CBC 0 42,500 0 0 0 042393 Transfer from SE CBC 0 42,500 0 0 0 042394 Transfer from SW CBC 0 42,500 0 0 0 0

TRANSFERS-IN 200,000 370,000 251,949 251,949 251,949 237,754 -5.6%

TOTAL RECEIPTS 200,422 371,825 251,949 251,949 251,949 237,754 -5.6%


830.71101 Meter System Upgrades 24,785 21,096 100,000 39,739 100,000 100,000830.71127 Biotower Media Replacement 17,910830.71134 Disc Aeration Upgrade 175,000 165,000830.71135 Disc Aeration Rehabilitation 322,000831.71120 System Improvements 11,905 58,477 100,000 35,000 100,000831.71129 Southpointe Parkway Sanitary Sewer Extension 6,584 18,497831.71130 Walnut Street Sanitary Sewer Improvements 175,000 175,000831.71132 Miami Valley Lumber Yard Redevelopment 13,532831.71133 Chestnut/South Locust Relining 20,000 20,000831.71136 Smoke Testing 10,000831.71137 Sanitary Sewer Relining 20,000832.71125 Fuel Control/Monitoring System Upgrade839.71131 Upsize Privately Constructed Sanitary Sewer at Southpointe


TRANSFERS OUT

TOTAL TRANSFERS OUT 0 0 0 0 0 0 0.0%

Wastewater Improvement FundSUMMARY OF RECEIPTS

Wastewater Improvement FundSUMMARY OF EXPENDITURES

216

Code: 391Account Description 2017 2018 2019 2019 2019 2020 % OverNumber Actual Actual Budget June Projected Budget 2019

TOTAL RECEIPTS 90,834 49,033 3,931 5,314 5,880 5,121 30.3%

TOTAL EXPENDITURES 0 0 0 0 0 0

CAPITAL EXPENDITURES 0 0 0 0 0 0 0.0%

TRANSFERS OUT 0 42,500 0 0 0 0 0.0%

NET INCOME (DEFICIT) 90,834 6,533 3,931 5,314 5,880 5,121 30.3%



41101 Interest 3,555 4,073 3,931 3,634 4,200 5,121 30.3%41207 Wastewater CBC Permit NE 87,279 44,960 1,680 1,680 0.0%

TOTAL RECEIPTS 90,834 49,033 3,931 5,314 5,880 5,121 30.3%

Unpredictable income therefore no revenues budgeted.


830.60601 Capacity Improvements 0.0%831.52490 Refunds 0.0%


999.53332 Transfer to Wastewater Improvement 42,500 0.0%TOTAL TRANSFERS OUT 0 42,500 0 0 0 0 0.0%

TOTAL EXPENDITURES AND TRANSFERS 0 42,500 0 0 0 0 0.0%

Fund: Wastewater Capacity Benefit Fund - NE QuadrantSUMMARY OF BALANCES

SUMMARY OF RECEIPTS


217

Code: 3922017 2018 2019 2019 2019 2020 % Over


TOTAL RECEIPTS 9,559 44,703 1,562 9,137 9,770 1,949 24.8%


TRANSFERS OUT 0 42,500 0 0 0 0 0.0%




41101 Interest 1,526 1,452 1,562 1,367 2,000 1,949 24.8%41208 Wastewater CBC Permit NW 8,033 43,251 7,770 7,770 0.0%

TOTAL RECEIPTS 9,559 44,703 1,562 9,137 9,770 1,949 24.8%



830.60701 Capacity Improvements 0.0%TOTAL EXPENDITURES 0 0 0 0 0 0 0.0%

999.53332 Transfer to Wastewater Improvement 42,500TOTAL TRANSFERS OUT 0 42,500 0 0 0 0 0.0%

TOTAL EXPENDITURES AND TRANSFERS 0 42,500 0 0 0 0 0.0%

SUMMARY OF RECEIPTS


Fund: Wastewater Capacity Benefit Fund - NW QuadrantSUMMARY OF BALANCES

218

Code: 3932017 2018 2019 2019 2019 2020 % Over


TOTAL RECEIPTS 4,926 4,576 4,568 3,772 5,000 5,246 14.8%


TRANSFERS OUT 100,000 42,500 0 0 0 0 0.0%

NET INCOME (DEFICIT) (95,074) (37,924) 4,568 3,772 5,000 5,246 14.8%



41101 Interest 4,926 4,576 4,568 3,772 5,000 5,246 14.8%41209 Wastewater CBC Permit SE 0.0%

TOTAL RECEIPTS 4,926 4,576 4,568 3,772 5,000 5,246 14.8%




999.53322 Transfer to Water Improvement 100,000 0.0%999.53332 Transfer to Wastewater Improvement 42,500 0.0%

TOTAL TRANSFERS 100,000 42,500 0 0 0 0 0.0%0.0%

TOTAL EXPENDITURES AND TRANSFERS 100,000 42,500 0 0 0 0 0.0%

Fund: Wastewater Capacity Benefit Fund - SE QuadrantSUMMARY OF BALANCES

SUMMARY OF RECEIPTS


219

Code: 3942017 2018 2019 2019 2019 2020 % Over


TOTAL RECEIPTS 2,861 50,345 829 1,120 1,600 1,578 90.3%


TRANSFERS OUT 0 42,500 0 0 0 0 0.0%

NET INCOME (DEFICIT) 2,861 7,845 829 1,120 1,600 1,578 90.3%



41101 Interest 1,248 995 829 1,120 1,600 1,578 90.3%41210 Wastewater CBC Permit SW 1,613 49,350 0.0%

TOTAL RECEIPTS 2,861 50,345 829 1,120 1,600 1,578 90.3%




999.53332 Transfer to Wastewater Improvement 42,500 0.0%TOTAL TRANSFERS 0 42,500 0 0 0 0 0.0%

0.0%TOTAL EXPENDITURES AND TRANSFERS 0 42,500 0 0 0 0 0.0%

Fund: Wastewater Capacity Benefit Fund - SW QuadrantSUMMARY OF BALANCES

SUMMARY OF RECEIPTS


220

Code: 3302017 2018 2019 2019 2019 2020 % Over



CAPITAL EXPENDITURES 58,284 365,496 315,850 79,305 382,694 195,350 -38.2%

NET (58,284) (365,496) (315,850) (79,305) (382,694) (195,350) 38.2%

TRANSFERS IN 170,000 170,000 233,102 233,102 233,102 195,350 -16.2%

NET INCOME (DEFICIT) 111,716 (195,496) (82,748) 153,797 (149,592) 0 -100.0%

BALANCE AT BEGINNING OF YEAR 399,643 511,359 241,998 315,863 315,863 166,271 -31.3%ENCUMBERED 272,531 78,610 1,802BALANCE AT END OF YEAR 238,828 237,253 159,250 467,858 166,271 166,271 4.4%


42331 Transfer from Wastewater Fund 170,000 170,000 233,102 233,102 233,102 195,350 -16.2%

TOTAL RECEIPTS 170,000 170,000 233,102 233,102 233,102 195,350 -16.2%


830.69112 Biocell Pump Rebuild-Replacement 35,000 45,000830.69114 UV System Upgrade 23,040830.69143 Stainless Dump Body 11,995 6,000 6,000830.69144 Lab Equipment Upgrade830.69145 Influent/Effluent Sampler Replacement 6,892830.69149 Secondary Tank Drive Replacement (2) 356 149,031830.69150 Grit System Rehabilitation 465 40,054 159,000 150,000830.69152 Replacement of Truck #05-60 4x4 Dump 17,507 7,400 7,400830.69155 Replacement of Chevrolet 4x4 #2001-06 26,146830.69159 Bar Screens 90,000 80,000830.69160 UV Lamp Replacements 12,600830.69161 Replacement of Entry Gate 12,000831.69146 Replacement Truck #05-46 9,090 150831.69156 Replacement of Chevrolet C-8500 #2002-45 79,590 56,411 56,411831.69162 Replacement Truck #2009-49 F250 Super Duty 38,000831.69163 Replacement of 2004 Backhoe 120,000834.69147 Time Clocks 6,446 1,524 256 256836.69134 Computer Hardware (MIS) 4,600 4,600 4,000836.69138 Wireless Network Upgrade836.69148 Infrastructure Updates 1,024 2,500 3,461 2,500 1,850836.69157 Server Infrastructure Updates 2,250 2,250 2,250836.69158 BSA Community Development Software/Online 22,500 22,500836.69164 City Website Update 3,400839.69139 Replacement of Vehicle #01-01 33839.69148 Infrastructure Updates839.69153 City Wide Surveillance 42,145 5,777 5,777839.69154 2001 Jeep 4x4 Replacement 8,292839.69165 Electric Charging Stations 1,250


Fund: Wastewater Capital Equipment Fund SUMMARY OF BALANCES

SUMMARY OF RECEIPTS


221


222

Storm Water Fund Tab


TOTAL RECEIPTS 1,281 1,128 1,107 1,800 1,086

TOTAL EXPENDITURES 0 0 0 0 0

NET OPERATIONS 1,281 1,128 1,107 1,800 1,086


TRANSFERS IN 40,000 40,000 40,000 40,000 30,000TRANSFERS OUT 0 0 0 0 0

NET INCOME (DEFICIT) 29,070 4,238 1,107 6,800 1,086


STORM WATER FUNDTo account for the operation of the City's storm water utility

STORM WATER OPERATING FUNDSUMMARY OF BALANCES

29,000

29,500

30,000

30,500

31,000

31,500

Storm Water UtilityFund

Revenues 31,086Expenses 30,000

Analysis of Storm Water Utility Fund

RevenuesExpenses

223

Fund: Storm Water OperatingCode: 351


TOTAL RECEIPTS 1,281 1,128 1,107 1,034 1,800 1,086 -1.9%


NET OPERATIONS (10,930) (35,762) (38,893) (9,885) (33,200) (28,914) 25.7%



NET INCOME (DEFICIT) 29,070 4,238 1,107 30,115 6,800 1,086 -1.9%

BALANCE AT BEGINNING OF YEAR 50,172 79,242 55,840 83,480 68,381 75,181 34.6%ENCUMBERED 12,195 15,099 26,563BALANCE AT END OF YEAR 67,047 68,381 56,947 87,032 75,181 76,267 33.9%

Fund: Storm Water OperatingCode: 351Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

40617 Miscellaneous 388 0.0%41101 Interest on Investments 893 1,128 1,107 1,034 1,800 1,086 -1.9%

RECEIPTS 1,281 1,128 1,107 1,034 1,800 1,086 -1.9%

42110 Transfer from General Fund 40,000 40,000 40,000 40,000 40,000 30,000 -25.0%TRANSFERS 40,000 40,000 40,000 40,000 40,000 30,000 -25.0%

TOTAL REVENUE 41,281 41,128 41,107 41,034 41,800 31,086 -24.4%

Fund: Storm Water (Operating)Department: Service PROGRAM: Storm Water OperationsCode: 351. 861Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

OPERATING EXPENSES

52340 Contracted Services 12,211 36,890 40,000 10,919 35,000 30,000 -25.0%TOTAL 12,211 36,890 40,000 10,919 35,000 30,000 -25.0%


TOTAL 0 0 0 0 0 0 0.0%


SUMMARY OF BALANCES

SUMMARY OF RECEIPTS


224

Solid Waste Funds Tab


TOTAL RECEIPTS 1,631,809 1,615,077 1,619,599 1,628,628 1,987,718


NET OPERATIONS 120,244 39,746 (18,857) (87,955) 184,143

CAPITAL IMPROVEMENTS 0 0 (50,000) 0 (550,000)

TRANSFERS IN 0 0 0 0 0TRANSFERS OUT (32,095) (24,004) (29,343) (29,343) (36,852)

NET INCOME (DEFICIT) 88,149 15,742 (98,200) (117,298) (402,709)

BALANCE AT BEGINNING OF YEAR 3,104,648 3,192,797 3,191,159 3,208,539 3,091,241ENCUMBERED 160 13,080BALANCE AT END OF YEAR 3,192,637 3,195,459 3,092,959 3,091,241 2,688,532

REFUSE FUNDSTo account for the provision of solid waste collection and disposal services to the City as well as costs associated with the municipallandfill post-closure monitoring

LANDFILL POST-CLOSURE INVESTMENT FUNDTo account for the release in 2000 by the Ohio Environmental Protection Agency of the 1995 post-closure trust fund, which was required (by Ohio law) when the City formally capped the landfill

SOLID WASTE OPERATING AND LANDFILL FUNDSSUMMARY OF BALANCES

0.00

0.50

1.00

1.50

2.00

2.50

Solid Waste Fund Landfill Post-Closure Investment

FundRevenues 1,965,718 22,000Expenses 2,389,227 1,200

Millions


RevenuesExpenses

225

Fund: Solid Waste OperatingCode: 341


TOTAL RECEIPTS 1,614,807 1,597,530 1,600,599 789,516 1,607,628 1,965,718 22.8%

TOTAL EXPEND. & ENCUMB. 1,510,561 1,574,320 1,637,256 813,892 1,715,563 1,802,375 10.1%

NET OPERATIONS 104,246 23,210 (36,657) (24,376) (107,935) 163,343 545.6%

CAPITAL IMPROVEMENTS 0 0 50,000 0 0 550,000 1000.0%

TRANSFERS IN 0 0 0 0 0 0 0.0%TRANSFERS OUT 32,095 24,004 29,343 14,672 29,343 36,852 25.6%

NET INCOME (DEFICIT) 72,151 (794) (116,000) (39,048) (137,278) (423,509) -265.1%

BALANCE AT BEGINNING OF YEAR 1,978,778 2,050,929 2,033,311 2,050,135 2,050,135 1,912,857 -5.9%ENCUMBERED 160 13,080 671,843BALANCE AT END OF YEAR 2,050,769 2,037,055 1,917,311 1,339,244 1,912,857 1,489,348 -22.3%

SUMMARY OF BALANCES

226

Fund: Solid Waste OperatingCode: 341Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

40267 Miscellaneous State Grant 200,000 100.0%40639 Collection Charges 1,200,076 1,168,743 1,166,440 562,965 1,166,440 1,307,056 12.1%40642 Compactor Use 30,195 26,955 30,000 14,175 28,000 30,000 0.0%40644 Dumpster Rentals 173,282 181,995 183,600 90,120 181,000 184,620 0.6%40645 One Time Permit 265 580 300 330 600 300 0.0%40647 Recycling Charges 185,394 194,367 196,860 103,013 206,000 218,566 11.0%40648 Yard Waste Permits 350 350 0.0%40649 Recovery of Write Offs 2,571 1,079 1,200 1,077 1,500 1,200 0.0%41101 Interest 21,472 22,055 21,849 17,748 24,000 23,626 8.1%41222 Reimbursements 1,552 1,756 88 88 0.0%

RECEIPTS 1,614,807 1,597,530 1,600,599 789,516 1,607,628 1,965,718 22.8%

TRANSFERS FROM:42353 Landfill Post-Closure Fund 0.0%

TRANSFERS 0 0 0 0 0 0 0.0%

TOTAL REVENUE 1,614,807 1,597,530 1,600,599 789,516 1,607,628 1,965,718 22.8%

SUMMARY OF RECEIPTS

227

Fund: Refuse OperatingCode: 341Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

851 Solid Waste Collection & Transfer Station 1,272,041 1,339,002 1,375,628 681,806 1,462,215 2,035,984 48.0%852 Solid Waste Administration 56,565 56,914 64,834 29,607 60,954 66,162 2.0%854 Solid Waste Billing 125,075 127,022 133,581 67,010 132,181 137,016 2.6%855 Solid Waste Fund Insurance 8,213 8,213 8,213 8,213 8,213 8,213 0.0%856 Post-closure Annual Costs 48,667 43,169 105,000 27,256 52,000 105,000 0.0%

999.53110 Transfer to General Fund 32,095 24,004 29,343 14,672 29,343 36,852 25.6%OPERATING COST 1,542,656 1,598,324 1,716,599 828,564 1,744,906 2,389,227 39.2%

995.52608 Landfill Closure Debt Service 0 0 0 0 0 0 0.0%DEBT PAYMENTS 0 0 0 0 0 0 0.0%


Transfer to General Fund includes 20% of New Municipal Building budget - $36,852


228

Fund: Solid Waste OperatingDivision: Utility Services DEPARTMENT: Solid Waste Collection & Transfer StationCode: 341.851Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

PERSONNEL SERVICES52110 Salaries & Wages 11,405 27,780 38,038 18,741 38,038 39,154 2.9%52111 Overtime 550 1,758 1,788 1,429 1,800 2,411 34.8%52120 Personnel Benefits 6,746 8,490 20,358 6,719 20,358 20,778 2.1%

TOTAL 18,701 38,028 60,184 26,889 60,196 62,343 3.6%

OPERATING EXPENSES52310 Uniform 250 416 50 138 350 50 0.0%52311 Electric Services 881 546 1,000 141 500 1,000 0.0%52340 Contracted Services 1,087,307 1,140,809 1,125,219 582,721 1,225,219 1,278,786 13.6%52346 Transfer Station 27,227 29,931 32,275 9,343 25,000 32,275 0.0%52347 OEPA Landfill Surcharges 56,000 58,835 56,000 18,905 56,000 58,835 5.1%52348 General Recycling 68,675 70,392 71,800 36,575 73,500 73,595 2.5%52357 Sidewalk & Trash Bin Cleaning 13,000 17,100 5,080 10,000 17,100 0.0%52383 Composting 11,000 2,014 11,000 11,000 0.0%52420 Operating Supplies 45 350 150 350 0.0%52430 Vehicle Maintenance 350 150 350 0.0%52470 Fuel 300 150 300 0.0%

TOTAL 1,253,340 1,300,974 1,315,444 654,917 1,402,019 1,473,641 12.0%

CAPITAL OUTLAY64706 Replacement of 1997 Tub Grinder #77 500,000 100.0%

TOTAL 0 0 0 0 0 500,000 100.0%

DEBT PAYMENTS:995.52608 Landfill Closure Debt Service 0.0%

TOTAL 0 0 0 0 0 0 0.0%


OEPA landfill surcharges have increased due to the State House Bill 66 fee and the Butler County District fee

PERSONNEL

(1) FT Street Operations Specialist, 25%(1) FT Service Worker I, 50%(1) FT Service Worker III, 15%

COMPOSTING Drop-off recycling trial (food scraps)

229

Fund: Solid Waste OperatingDivision: Utility Services DEPARTMENT: Solid Waste AdministrationCode: 341.852Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019


TOTAL 53,401 53,300 54,734 28,305 54,734 56,062 2.4%

OPERATING EXPENSES52310 Uniform 250 250 250 0.0%52313 Telephone 1,807 2,018 3,550 910 2,000 3,550 0.0%52330 Training & Travel 1,500 1,000 1,500 0.0%52331 Professional Service 1,000 500 1,000 0.0%52340 Contracted Services 300 300 0.0%52360 Advertising 200 100 200 0.0%52370 Printing & Reproduction 200 100 200 0.0%52380 Memberships & Subscriptions 400 180 400 0.0%52410 Office Supplies 54 500 250 500 0.0%52411 Postage 29 41 100 4 40 100 0.0%52430 Vehicle Maintenance 240 592 500 500 500 0.0%52440 Small Tools & Equipment 989 963 800 388 900 800 0.0%52470 Fuel 800 400 800 0.0%52490 Refunds 45 0.0%

TOTAL 3,164 3,614 10,100 1,302 6,220 10,100 0.0%


TOTAL 0 0 0 0 0 0 0.0%


PERSONNEL

(1) FT Service Director, 10%(1) FT Environmental Specialist, 40%

230

Fund: Solid Waste OperatingDivision: Utility Services DEPARTMENT: Solid Waste BillingCode: 341.854Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019


TOTAL 99,306 97,911 101,058 50,179 101,058 103,693 2.6%

OPERATING EXPENSES52327 Audit & CAFR Fees 3,863 3,958 4,600 3,907 4,000 4,600 0.0%52329 Bank & Investment Fees 8,245 10,024 10,998 5,580 10,998 10,998 0.0%52330 Training & Travel 546 800 480 800 800 0.0%52340 Contracted Services 5,996 6,392 6,700 2,984 7,300 7,500 11.9%52360 Advertising 26 50 7 25 50 0.0%52364 Cyber Insurance 450 500 525 500 500 525 0.0%52370 Printing & Reproduction 821 1,279 1,050 156 850 1,050 0.0%52380 Memberships & Subscriptions 214 193 500 113 250 500 0.0%52410 Office Supplies 442 442 800 209 500 800 0.0%52411 Postage 5,712 5,777 6,500 2,895 5,900 6,500 0.0%

TOTAL 25,769 29,111 32,523 16,831 31,123 33,323 2.5%


TOTAL 0 0 0 0 0 0 0.0%


PERSONNEL

(1) FT Finance Director, 10%(1) FT Assistant Finance Director, 30%(2) FT Collection Specialist, 30%(1) FT Finance Specialist, 10%

OPERATING EXPENSE

Beginning 2004 the landfill assurance audit report is solely charged to the Refuse fund



231

Fund: Solid Waste OperatingDivision: Utility Services DEPARTMENT: Solid Waste Fund InsuranceCode: 341.855Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

OPERATING EXPENSES52350 General Liability 345 0.0%52351 Landfill Property Insurance 7,868 8,213 8,213 8,213 8,213 8,213 0.0%52355 Claims Paid 0.0%

TOTAL 8,213 8,213 8,213 8,213 8,213 8,213 0.0%


OPERATING EXPENSES

General Insurance & Liability includes general liability, buildings & contents, public official liability, fleet, flood and earthquake insurance

Property insurance represents separate coverage for the $4M landfill cap

In 2005 the city council determined (based on information provided from finance and service departments) not to renew the pollution liability insurance coverage

232

Fund: Solid Waste OperatingDivision: Utility Services DEPARTMENT: Landfill Post-ClosureCode: 341.856Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

OPERATING EXPENSES52435 Post-Closure Costs 48,667 43,169 55,000 27,256 52,000 55,000 0.0%

CAPITAL OUTLAY52521 Groundwater Wells 50,000 50,000 0.0%


POST-CLOSURE COSTS

Biosolids Application, Seed, Straw, Erosion ControlContracted and professional services:

Leachate and groundwater sampling and analysis 36,700Vegetative landfill cap improvements 10,000Sedimentation pond and leachate collection channel maintenance 2,300Other 6,000

Total 55,000

233

Fund: Landfill Post - Closure Investment FundCode: 353


TOTAL RECEIPTS/TRANSFERS 17,002 17,547 19,000 13,313 21,000 22,000 15.8%

TOTAL EXPENDITURES/TRANSFERS 1,004 1,011 1,200 514 1,020 1,200 0.0%


BALANCE AT BEGINNING OF YEAR 1,125,870 1,141,868 1,157,848 1,158,404 1,158,404 1,178,384 1.8%ENCUMBEREDBALANCE AT END OF YEAR 1,141,868 1,158,404 1,175,648 1,171,203 1,178,384 1,199,184 2.0%

Fund: Landfill Post - Closure Investment FundCode: 353Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

RECEIPTS41101 Interest 17,002 17,547 19,000 13,313 21,000 22,000 15.8%

RECEIPTS 17,002 17,547 19,000 13,313 21,000 22,000 15.8%

42341 Transfer from Refuse FundTOTAL REVENUE 17,002 17,547 19,000 13,313 21,000 22,000 15.8%

Division: Utility Services DEPARTMENT: Landfill Post-ClosureCode: 353.856Account Description 2017 2018 2019 2019 2019 2020 % OverNumber Actual Actual Budget June Projected Budget 2019

EXPENDITURES

52329 Bank & Investment Fees 1,004 1,011 1,200 514 1,020 1,200 0.0%

TOTAL OPERATING EXP 1,004 1,011 1,200 514 1,020 1,200 0.0%TRANSFERS

999.53341 Transfer to Refuse Fund 0.0%

TOTAL EXPENDITURES 1,004 1,011 1,200 514 1,020 1,200 0.0%

The Landfill Investment fund is the result of the release in 2000 by the OEPA of the 1995 post-closure trust fund, which was required (by Ohio Law) when the City formally capped the landfill. The fund proceeds will be drawn down as needed to help offset refuse operating and debt costs in order to help keep the refuse billing rates reduced.

SUMMARY OF BALANCES

SUMMARY OF RECEIPTS


234

Miscellaneous Funds Tab


TOTAL RECEIPTS 3,579,813 3,197,116 4,120,174 5,648,960 4,395,359


NET 777,885 (144,501) 980,173 1,403,102 1,254,358


TRANSFERS IN 30,000 30,000 40,000 40,000 90,000TRANSFERS OUT (15,698) (16,317) (1,109,867) (1,243,350) (1,354,725)ADVANCES IN 455,000 230,000 330,000 330,000 380,000ADVANCES OUT (455,000) (230,000) (330,000) (330,000) (380,000)

NET INCOME (DEFICIT) 544,886 (286,301) (249,852) 33,440 (175,367)

BALANCE AT BEGINNING OF YEAR 501,226 1,046,112 1,065,997 594,190 627,630

ENCUMBERED 158,719 208,381BALANCE AT END OF YEAR 887,393 551,430 816,145 627,630 452,263

HOTEL TAX FUNDUsed as a clearing fund for guest tax revenues collected by the City from hotels within the City for the benefit of Enjoy Oxford

LIFE SQUAD GIFT FUNDTo account for contributions from private sources for the purpose of improving life squad services in the City and surrounding area

AFFORDABLE HOUSING TRUST FUNDTo account for private donations for the purpose of education and promotion of the awareness of affordable housing

EMPLOYEE BENEFITS FUNDTo accumulate monies for the payment of employee health insurance, life insurance, and medical claims under a self-insured plan. The City charges departments for insurance coverage on an estimated cost per employee. It pays actual claims, administrativecosts, and insurance premiums from this fund

INTERNAL SERVICE FUNDTo account for financing of services provided by one department to another department for postage and gasoline

LAW ENFORCEMENT TRUST FUNDTo account for monies received from the State for the purposes of drug enforcement

ENFORCEMENT & EDUCATION FUNDTo account for funds received pursuant to Ohio Revised Code Section 4511.99(A) to be used by the Oxford Police to pay for the costs of educating the public about laws governing the operation of a motor vehicle while under the influence of alcohol

BOARD OF BUILDING STANDARDS FUNDTo account for monies received on building permits which will be disbursed to the State of Ohio

FEDERAL EMERGENCY MANAGEMENT AGENCY GRANT FUNDTo account for disbursement of federal funds received pursuant to the Auditor of State Bulletin 98-013 that addresses how to handlefederal emergency management funds

SPECIAL ASSESSMENT FUNDTo accumulate special assessment revenues collected by the County Treasurer and remitted to the City by the County Auditor forpayment of assessment liens

OVI TASK FORCE FUNDTo account for disbursement of federal funds received pursuant to the OVI Task Force Grant for OVI Task Force activities

SOUTHPOINTE TIF DISTRICT (5) FUNDSTo accumulate TIF revenues collected by the County Treasurer and remitted to the City by the County Auditor forpayment of TIF debt service

OXFORD AREA TRAIL PROPERTY TAX FUNDTo accumulate property tax revenues collected by the County Treasurer and remitted to the City by the County Auditor forOxford Area Trail Capital Improvement Fund

OTHER MISCELLANEOUS FUNDSSUMMARY OF BALANCES

235

Miscellaneous FundsCode: 120Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

40203 - 40210 Tax Proceeds 261,641 271,951 265,000 122,716 265,000 265,000 0.0%

TOTAL RECEIPTS 261,641 271,951 265,000 122,716 265,000 265,000 0.0%


NET OPERATIONS 15,698 16,317 0 0 0 0 0.0%

TRANSFERS IN 0 0 0 0 0 0 0.0%TRANSFERS OUT 15,698 16,317 0 0 0 0 0.0%


BALANCE AT BEGINNING OF YEAR 0 0 0 0 0 0 0.0%ENCUMBEREDBALANCE AT END OF YEAR 0 0 0 0 0 0 0.0%

Division: Agency DEPARTMENT:Code: 120.311Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

52340 Contractual Services 245,943 255,634 265,000 122,716 265,000 265,000 0.0%999.53110 Transfer to General fund 15,698 16,317 0.0%


This fund is a pass-through Agency fund. We collect a total of 6% hotel tax. It consists, per state law, of a 3% hotel tax and a 3% convention tax. Oxford Ordinance #3098 passed in August 2008 states the city will provide OVB with funding of 94% the 3% convention tax.Ordinance #3492 passed in November 20, 2018 states the City will provide Enjoy Oxford with 100% of the 3% convention tax.

Hotel and Convention Tax FundSUMMARY OF RECEIPTS, AND BALANCES


Convention & Hotel

236


40250 EMS Grant 4,225 6,154 6,154 0.0%41101 Interest 139 162 160 193 250 269 68.1%41202 Memorial Contributions 1,190 601 330 330 0.0%

TOTAL RECEIPTS 5,554 763 160 6,677 6,734 269 68.1%


EXCESS OF RECEIPTS OVER EXPENDITURES 5,554 763 160 6,677 6,734 269 68.1%

CAPITAL IMPROVEMENTS 4,225 0 0 0 6,154 0 0.0%

TRANSFERS IN 0 0 0 0 0 0 0.0%TRANSFERS OUT 0 0 0 0 0 0 0.0%

NET INCOME (DEFICIT) 1,329 763 160 6,677 580 269 68.1%


Division: Security of Persons & Property DEPARTMENT:Code: 210.151Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

52330 Training & Travel 0.0%52420 Operating Supplies 0.0%52520 Equipment 4,225 6,154 0.0%

TOTAL EXPENDITURES 4,225 0 0 0 6,154 0 0.0%

Life Squad Gift FundSUMMARY OF RECEIPTS, AND BALANCES


Emergency Medical Services

237


41101 Interest 60 61 61 50 70 70 14.8%41201 Contributions 0.0%

TOTAL RECEIPTS 60 61 61 50 70 70 14.8%


EXCESS OF RECEIPTS OVER EXPENDITURES 60 61 61 50 70 70 14.8%





Division: Community Environment DEPARTMENT: PlanningCode: 212.310Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

52494 Housing Trust 0.0%TOTAL EXPENDITURES 0 0 0 0 0 0 0.0%

Housing Trust

The Housing Advisory Commission (HAC) was established by the Oxford City Council adopting Ordinance #2406 on July 25, 1995. The Commission exists to foster anenvironment, through education, research and advocacy, in which all residents of Oxford will have an opportunity to own or rent a home.

The March 2006 League of Women Voters of Oxford Housing Study concluded that there is a serious lack of affordable housing in the City of Oxford. The purpose ofthe Oxford Housing Trust Fund (OHTF) is to assist in the creation and preservation of housing in the City of Oxford for the benefit of low- and moderate-incomehouseholds.

HAC will administer the OHTF program. The Director of Community Development or the City Manager's designee will be the staff person who will support themanagement and administration of the OHTF program. HAC will review OHTF funding requests based on established criteria and guidelines and make recommendations to Oxford City Council for final determination.

The Oxford Community Foundation (OCF) will assist the HAC in managing the fund in the OCF account. OCF has agreed to partner with the HAC by providingopportunities for donors to contribute to this affordable housing initiative.

Funds awarded to eligible applicants will be in the form of a loan, grant or loan & grant combination. The City expects its funding to be leveraged with other resourcesthat may include county, state, and federal programs, and loans from commercial lending institutions.

Affordable Housing Trust FundSUMMARY OF RECEIPTS, AND BALANCES


238


40901 Premiums (from account 52120) 1,960,925 1,665,150 1,728,900 833,850 1,698,300 1,728,900 0.0%40902 Premiums (Cobra) 812 812 0.0%40903 Premiums Group Life (from account 52120) 18,286 15,435 23,154 16,095 23,154 0.0%40904 Employee Contribution 239,464 238,927 249,238 117,866 239,419 249,238 0.0%40905 Flexible Spending Contributions 73,110 77,823 74,266 31,985 64,092 74,266 0.0%41101 Interest 5,875 8,372 9,700 4,476 9,700 5,752 -40.7%41222 Reimbursements 590,970 492,636 105,000 1,394,639 1,500,000 105,000 0.0%

TOTAL RECEIPTS 2,888,630 2,498,343 2,190,258 2,383,628 3,528,418 2,186,310 -0.2%


TRANSFERS IN 0 0 0 0 0 0 0.0%


ADVANCES - IN - General - 43110 5,000 5,000 5,000 5,000 5,000 5,000 0.0%

ADVANCES - OUT - General - 55110 5,000 5,000 5,000 0 5,000 5,000 0.0%

EXCESS OF RECEIPTS OVER EXPENDITURES 713,593 (206,677) (175,534) (22,255) (28,256) (179,482) -2.2%

BALANCE AT BEGINNING OF YEAR (47,256) 666,337 931,037 458,410 458,410 430,154 -53.8%ENCUMBERED 6,250 1,250 10,325BALANCE AT END OF YEAR 660,087 458,410 755,503 425,830 430,154 250,672 -66.8%

Revenues

2017 - 2020 premium revenue is based on transfers from operating departments of $1,275 per employee per month

Division: Internal Service DEPARTMENT: Medical InsuranceCode: 230.900Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

52800 Life Insurance Premiums 17,608 14,591 23,154 7,495 16,095 23,154 0.0%52801 Medical Insurance Premiums 332,638 357,011 386,324 205,250 418,833 386,324 0.0%52803 Medical Claims - Employees 293,316 890,951 592,251 948,705 1,006,127 592,251 0.0%52804 Dental Claims - Employees 30,243 31,515 44,478 15,880 29,213 44,478 0.0%52805 Prescription Claims 465,590 533,199 324,143 391,097 858,229 324,143 0.0%52806 Vision Claims - Employees 1,888 841 2,524 565 850 2,524 0.0%52807 Medical Claims - Dependents 820,754 666,507 719,332 734,596 1,036,460 719,332 0.0%52808 Dental Claims - Dependents 55,267 43,443 58,480 24,166 43,000 58,480 0.0%52809 Vision Claims - Dependents 2,640 1,103 2,416 561 1,100 2,416 0.0%52810 Employee Assistance Program 4,463 4,561 4,748 2,727 4,675 4,748 0.0%52811 Administrative Fees 76,521 86,380 133,676 50,647 78,000 133,676 0.0%52812 Employee MSA Distribution 74,109 74,918 74,266 29,194 64,092 74,266 0.0%


Employee Benefits FundSUMMARY OF RECEIPTS, AND BALANCES


239


40284 Fuel Oxford Township 24,647 29,470 42,000 12,823 27,000 42,000 0.0%40617 Miscellaneous 19 19440621 Postage 10,089 8,465 18,000 4,234 10,000 18,000 0.0%40622 Fuel 110,778 134,229 197,709 61,663 137,500 195,309 -1.2%40625 Pop & Coffee Charges 375 499 1,000 -100.0%41101 Interest - Investments 620 721 760 550 760 738 -2.9%41222 Reimbursements 4,588 3,768 1,900 1,530 1,530 1,900 0.0%

TOTAL RECEIPTS 151,116 177,346 261,369 80,800 176,790 257,947 -1.3%


TRANSFERS IN Transfer from General Fund 0.0%Transfer from Street Fund 0.0%Transfer from Parking Fund 0.0%Transfer from Water Fund 0.0%Transfer from Sewer Fund 0.0%Transfer from Refuse Fund 0.0%

TOTAL TRANSFERS IN 0 0 0 0 0 0 0.0%


ADVANCES IN Advance from General Fund 0 0 0 0 0 0 0.0%ADVANCES OUT Return of advance to General Fund 0 0 0 0 0 0 0.0%

EXCESS OF RECEIPTS OVER EXPENDITURES (318) 325 2,660 9,133 (210) 2,638 -0.8%

BALANCE AT BEGINNING OF YEAR 54,582 54,264 50,401 54,589 54,589 54,379 7.9%ENCUMBERED 194,874BALANCE AT END OF YEAR 54,264 54,589 53,061 (131,152) 54,379 57,017 7.5%

Division: Internal Service DEPARTMENT: Internal ChargebacksCode: 370.510Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

52321 Pop & Coffee Supplies 335 155 1,000 -100.0%52411 Postage 14,943 12,023 18,000 6,132 12,500 18,000 0.0%52470 Fuel 136,156 164,843 239,709 65,535 164,500 237,309 -1.0%

997.55110 Return Advance to General Fund 0.0%TOTAL EXPENDITURES 151,434 177,021 258,709 71,667 177,000 255,309 -1.3%

Internal Service FundSUMMARY OF RECEIPTS, AND BALANCES


240


40503 ARRA Jag Grant 0.0%40505 Butler County LETF Distribution 926 8,751 5,000 7,412 7,412 5,000 0.0%40608 Auction Sales 0.0%40802 Fines 790 1,350 1,500 1,200 1,200 1,500 0.0%41101 Interest 1,396 921 739 679 1,114 948 28.3%41201 Contributions 357 908 2,000 313 500 2,000 0.0%41222 Reimbursements 14,262 2,790 2,783 3,183 2,790 0.0%

TOTAL RECEIPTS 17,731 11,930 12,029 12,387 13,409 12,238 1.7%


TOTAL CAPITAL IMPROVEMENTS 43,000 55,500 60,158 0 60,158 15,000 -75.1%


EXCESS OF RECEIPTS OVER EXPENDITURES (28,599) (49,045) (55,129) 10,844 (53,749) (9,762) 82.3%

BALANCE AT BEGINNING OF YEAR 150,570 121,971 71,812 72,926 72,926 19,177 -73.3%ENCUMBERED 65,615BALANCE AT END OF YEAR 121,971 72,926 16,683 18,155 19,177 9,415 -43.6%

Division: Security of Persons & Property DEPARTMENT: Law EnforcementCode: 410.110Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

PERSONNEL SERVICES52110 Salaries 0.0%52120 Personnel Benefits 0.0%52140 Uniform Allowance 0.0%

TOTAL 0 0 0 0 0 0 0.0%

OPERATING EXPENSES52420 Operating Supplies 3,330 5,475 7,000 1,543 7,000 7,000 0.0%52490 Refunds 0.0%52520 Equipment 43,000 55,500 60,158 60,158 15,000 -75.1%

999.53110 Transfer to the General Fund 0.0%TOTAL EXPENDITURES 46,330 60,975 67,158 1,543 67,158 22,000 -67.2%

OPERATING EXPENSES

Replacement Vests (SRT and Police) 7,000

EQUIPMENT

Police Tablet Replacement (10) 15,000

Law Enforcement Trust FundSUMMARY OF RECEIPTS, AND BALANCES


241


40252 ARRA Jag Grant 0.0%40289 CPT Reimbursement 5,280 0.0%40802 Fines 323 225 500 200 200 500 0.0%41101 Interest 1,960 1,666 1,674 1,299 1,674 1,679 0.3%41222 Reimbursements 344 0.0%

TOTAL RECEIPTS 7,907 1,891 2,174 1,499 1,874 2,179 0.2%


TOTAL CAPITAL IMPROVEMENTS 70,076 0 0 0 0 0 0.0%


EXCESS OF RECEIPTS OVER EXPENDITURES (64,169) (10,909) (10,626) (501) (10,126) (13,821) -30.1%

BALANCE AT BEGINNING OF YEAR 223,080 158,911 157,369 148,002 148,002 137,876 -12.4%ENCUMBEREDBALANCE AT END OF YEAR 158,911 148,002 146,743 147,501 137,876 124,055 -15.5%


PERSONNEL SERVICES52110 Salaries 0.0%52120 Personnel Benefits 0.0%52140 Uniform Allowance 0.0%

TOTAL 0 0 0 0 0 0 0.0%

OPERATING EXPENSES52330 Training & Travel 10,800 10,800 10,000 14,000 29.6%52420 Operating Supplies 2,000 2,000 2,000 2,000 2,000 2,000 0.0%52432 Alcohol Education 0.0%52520 Equipment 70,076 0.0%


OPERATING EXPENSES

Respect for Law Camp 2,000

EQUIPMENT

Enforcement and Education FundSUMMARY OF RECEIPTS, AND BALANCES


242


40702 OBBC Commercial Fee 7,677 3,162 5,016 941 2,500 6,072 21.1%40705 OBBC Residential Fee 913 1,189 684 219 684 828 21.1%

TOTAL RECEIPTS 8,590 4,351 5,700 1,160 3,184 6,900 21.1%



ADVANCES IN 0 0 0 0 0 0 0.0%ADVANCES OUT 0 0 0 0 0 0 0.0%

EXCESS OF RECEIPTS OVER EXPENDITURES 0 0 0 0 0 0 0.0%

BALANCE AT BEGINNING OF YEAR 0 0 0 0 0 0 0.0%ENCUMBEREDBALANCE AT END OF YEAR 0 0 0 0 0 0 0.0%

Division: Community Environment DEPARTMENT: InspectionsCode: 414.320Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

52322 OBBC Commercial Fee 7,677 3,070 5,016 941 2,500 6,072 21.1%52323 OBBC Residential Fee 913 1,281 684 219 684 828 21.1%


This fund is a pass-through Agency fund with the OBBC fees being remitted to the State of Ohio

Board of Building Standards FundSUMMARY OF RECEIPTS, AND BALANCES


243


41001 Special Assessments 26,748 33,435 48,498 23,651 47,302 57,775 19.1%41101 Interest on Investments 1,695 437 58 1,483 1,900 1,004 1631.0%

TOTAL RECEIPTS 28,443 33,872 48,556 25,134 49,202 58,779 21.1%


TOTAL CAPITAL IMPROVEMENTS 130,000 99,983 100,000 0 100,000 150,000 50.0%

ADVANCES IN 0 0 100,000 100,000 100,000 150,000 50.0%ADVANCES OUT 0 0 100,000 0 100,000 150,000 50.0%

TRANSFERS IN 30,000 30,000 40,000 40,000 40,000 90,000 125.0%TRANSFERS OUT 0 0 0 0 0 0 0.0%

EXCESS OF RECEIPTS OVER EXPENDITURES (71,557) (36,111) (11,444) 165,134 (10,798) (1,221) 89.3%

BALANCE AT BEGINNING OF YEAR 125,378 53,821 16,857 17,710 17,710 6,912 -59.0%ENCUMBERED 100,000BALANCE AT END OF YEAR 53,821 17,710 5,413 82,844 6,912 5,691 5.1%

Division: General Government DEPARTMENT: Special AssessmentCode: 417.750Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

52340 Contracted Services 130,000 99,983 100,000 100,000 150,000 50.0%997.55110 Repay Advance to General Fund 100,000 100,000 150,000 50.0%

TOTAL EXPENDITURES 130,000 99,983 200,000 0 200,000 300,000 50.0%

SPECIAL ASSESSMENT REVENUE 2020 2021 2022 2023 2024 Current Projects Collections 70,411 88,545 88,545 72,983 39,284

Special Assessment FundSUMMARY OF RECEIPTS, AND BALANCES


244


40292.017/018/019/020 OVI Grant 210,141 196,608 225,000 75,354 225,000 225,000 0.0%

TOTAL RECEIPTS 210,141 196,608 225,000 75,354 225,000 225,000 0.0%


TOTAL CAPITAL IMPROVEMENTS 0 0 0 0 0 0 0.0%

TRANSFERS IN 0 0 0 0 0 0 0.0%TRANSFERS OUT 0 0 0 0 0 0 0.0%ADVANCES IN - General - 43110.017/018/019/020 450,000 225,000 225,000 225,000 225,000 225,000 0.0%ADVANCES OUT - General - 55110.017/018/019/020 450,000 225,000 225,000 0 225,000 225,000 0.0%

EXCESS OF RECEIPTS OVER EXPENDITURES (5,453) 15,292 0 225,808 0 0 0.0%

BALANCE AT BEGINNING OF YEAR (24,175) (29,628) (182,097) (221,467) (221,467) (221,467) -21.6%ENCUMBERED 152,469 207,131 115,814BALANCE AT END OF YEAR (182,097) (221,467) (182,097) (111,473) (221,467) (221,467) -21.6%


PERSONNEL SERVICES52222.017/018/019/020 Coordinator Wages & Fringe Benefits 23,530 22,924 29,589 9,835 29,589 29,589 0.0%52223.017/018/019/020 Check Points & Saturation Patrol Wages 22,528 22,502 24,610 9,467 24,610 24,610 0.0%52224.017/018/019/020 Personnel Benefits - Oxford Patrols 5,063 5,081 5,156 1,983 5,156 5,156 0.0%

TOTAL 51,121 50,507 59,355 21,285 59,355 59,355 0.0%

OPERATING EXPENSES52420.017/018/019/020 Operating Supplies 1,908 1,171 2,070 251 2,070 2,070 0.0%52453.017/018/019/020 Check Points & Saturation Patrols 127,212 99,694 124,460 41,887 124,460 124,460 0.0%52454.017/018/019/020 Training & Travel - Oxford 154 1,231 1,231 1,231 0.0%52455.017/018/019/020 Training & Travel - Others 2,360 6,223 348 6,223 6,223 0.0%52456.017/018/019/020 Contractual Fringe Benefits 27,927 21,343 24,207 8,207 24,207 24,207 0.0%52457.017/018/019/020 Fuel - Oxford 1,126 1,125 1,231 473 1,231 1,231 0.0%52458.017/018/019/020 Fuel - Others 6,300 4,962 6,223 2,095 6,223 6,223 0.0%

TOTAL 164,473 130,809 165,645 53,261 165,645 165,645 0.0%


OVI Task Force FundSUMMARY OF RECEIPTS, AND BALANCES


245


40111 TIF Receipts 11,973 145,777 287,980 287,980 2305.2%41101 Interest on Investments 728 1,000 1,774 100.0%

TOTAL RECEIPTS 0 0 11,973 146,505 288,980 289,754 2320.1%

TRANSFERS IN 0 0 0 0 0 0 0.0%TRANSFERS OUT 0 0 11,973 0 169,692 267,440 2133.7%

EXCESS OF RECEIPTS OVER EXPENDITURES 0 0 0 146,505 119,288 22,314 100.0%

BALANCE AT BEGINNING OF YEAR 0 0 0 0 0 119,288 100.0%ENCUMBEREDBALANCE AT END OF YEAR 0 0 0 146,505 119,288 141,602 100.0%

DEPARTMENT: Transfer to


999.53151 Transfer to Southpoint TIF Debt Service Fund 11,973 169,692 267,440 2133.7%TOTALTRANSFERS 0 0 11,973 0 169,692 267,440 2133.7%

Southpointe TIF District 1SUMMARY OF RECEIPTS, AND BALANCES


246


40111 TIF Receipts 11,973 3,696 7,317 7,317 -38.9%41101 Interest on Investments 18 30 45 100.0%

TOTAL RECEIPTS 0 0 11,973 3,714 7,347 7,362 -38.5%

TRANSFERS IN 0 0 0 0 0 0 0.0%TRANSFERS OUT 0 0 11,973 0 4,312 6,795 -43.2%

EXCESS OF RECEIPTS OVER EXPENDITURES 0 0 0 3,714 3,035 567 100.0%




999.53151 Transfer to Southpoint TIF Debt Service Fund 11,973 4,312 6,795 -43.2%TOTALTRANSFERS 0 0 11,973 0 4,312 6,795 -43.2%



247



TOTAL RECEIPTS 0 0 11,973 5,575 11,020 11,047 -7.7%









248



TOTAL RECEIPTS 0 0 11,973 5,564 10,994 11,021 -8.0%









249



TOTAL RECEIPTS 0 0 11,975 5,538 10,938 10,965 -8.4%









250


40110 OAT Property Tax 1,050,000 527,583 1,050,000 1,050,000 0.0%40112 10% Rollback 39,249 0.0%41101 Interest 928 518

TOTAL RECEIPTS 0 0 1,050,000 567,760 1,050,000 1,050,518 0.0%

TRANSFERS IN 0 0 0 0 0 0 0.0%TRANSFERS OUT 0 0 1,050,000 525,000 1,050,000 1,050,000 0.0%

EXCESS OF RECEIPTS OVER EXPENDITURES 0 0 0 42,760 0 518 100.0%

BALANCE AT BEGINNING OF YEAR 0 0 0 0 42,760 42,760 100.0%ENCUMBEREDBALANCE AT END OF YEAR 0 0 0 42,760 42,760 43,278 100.0%



999.53144 Transfer to OAT Fund 1,050,000 525,000 1,050,000 1,050,000 0.0%TOTALTRANSFERS 0 0 1,050,000 525,000 1,050,000 1,050,000 0.0%

OAT Property Tax FundSUMMARY OF RECEIPTS, AND BALANCES


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Debt Funds Tab


TOTAL RECEIPTS 0 12,273 7,260,000 7,765,371 0

TOTAL EXPENDITURES 307,075 311,763 5,582,682 5,802,657 613,225

NET (307,075) (299,490) 1,677,318 1,962,714 (613,225)

TRANSFERS IN 307,075 344,402 481,216 595,259 613,225TRANSFERS OUT 0 0 2,200,000 2,600,000 0

NET INCOME (DEFICIT) 0 44,912 (41,466) (42,027) 0

BALANCE AT BEGINNING OF YEAR 0 0 41,466 44,912 2,885

BALANCE AT END OF YEAR 0 44,912 0 2,885 2,885

AQUATIC CENTER DEBT SERVICE FUNDTo account for the accumulation of resources for the payments of aquatic center debt of the City issued in 2019

SOUTHPOINT TIF IMPROVEMENT BONDSTo account for the accumulation of resources for the payments of aquatic center debt of the City issued in 2019

2009 PARKS IMPROVEMENT REFUNDING BOND DEBT SERVICE FUNDTo account for the accumulation of resources for the payments of parks improvement special assessment debt of the City issued in 1999

The Park bonds were refunded in 2009 from an average coupon of 5.542321% to an all-in TIC of 3.524579%.

DEBT SERVICE FUNDSSUMMARY OF BALANCES

0

50

100

150

200

250

300

350

Aquatic Center DebtService Fund

Southpointe TIFImprovement Bonds

1999 ParksImprovements BondDebt Service Fund

Revenues 308,500 304,725 0Expenditures 308,500 304,725 0

Thousands

ANALYSIS OF FUND


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Debt Service FundsCode: 150Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

40950 Bond Proceeds 5,015,000 4,996,655 4,996,655 -100%

40951 Note Proceeds 0%

41101 Interest 12,273 4,946 4,946 0%TOTAL RECEIPTS 0 12,273 5,015,000 5,001,601 5,001,601 0 -100.0%

Transfer from:42110 General Fund 0 0 110,099 0 90,659 308,500 180%42145 Aquatic Center Capital Improvement Fund 0 32,639 0 0 0 0

TOTAL TRANSFERS IN 0 32,639 110,099 0 90,659 308,500

TOTAL RECEIPTS AND TRANSFERS IN 0 44,912 5,125,099 5,001,601 5,092,260 308,500 -94%

TOTAL EXPENDITURES 0 0 5,166,565 5,026,325 5,137,172 308,500 -94%

EXCESS OF REC. OVER EXPENDITURES 0 44,912 (41,466) (24,724) (44,912) 0 -100%

BALANCE AT BEGINNING OF YEAR 0 0 41,466 44,912 44,912 0 -100%

BALANCE AT END OF YEAR 0 44,912 0 20,188 0 0 0%

Division: Interest on Long-term Debt DEPARTMENT: Debt ServiceCode: 150.995Account 2017 2018 2019 2019 2019 2020 % OverNumber Description Actual Actual Budget June Projected Budget 2019

52600 Debt Issuance Cost 71,000 82,725 82,725 -100%52603 Principal 4,800,000 4,800,000 4,800,000 135,000 -97%52604 Interest 295,565 143,600 254,447 173,500 -41%

TOTAL EXPENDITURES 0 0 5,166,565 5,026,325 5,137,172 308,500 -94%

Debt SchedulePrincipal Interest Total

2020 135,000 173,500 308,5002021 140,000 169,450 309,4502022 140,000 165,250 305,2502023 150,000 161,050 311,0502024 150,000 156,550 306,5502025 155,000 152,050 307,0502026 160,000 147,400 307,4002027 165,000 143,400 308,4002028 170,000 136,800 306,8002029 175,000 130,000 305,0002030 185,000 123,000 308,0002031 190,000 115,600 305,6002032 200,000 108,000 308,0002033 205,000 100,000 305,0002034 215,000 91,800 306,8002035 225,000 83,200 308,2002036 235,000 74,200 309,2002037 245,000 64,800 309,8002038 255,000 55,000 310,0002039 265,000 44,800 309,8002040 275,000 34,200 309,2002041 285,000 23,200 308,2002042 295,000 11,800 306,800

4,615,000 2,465,050 7,080,050

Aquatic Center Improvement BondsDebt Service Fund

SUMMARY OF RECEIPTS AND BALANCES


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40950 Bond Proceeds 2,245,000 2,760,885 2,760,885 -100%

0%

41101 Interest 2,885 2,885 0%TOTAL RECEIPTS 0 0 2,245,000 2,763,770 2,763,770 0 -100.0%

Transfer from:42110 General Fund 0%42146 Southpoint TIF Improvement Fund 0%42420 Southpointe TIF District1 0 0 11,973 0 169,692 267,440 2134%42421 Southpointe TIF District2 0 0 11,973 0 4,312 6,795 -43%42422 Southpointe TIF District3 0 0 11,973 0 6,470 10,197 -15%42423 Southpointe TIF District4 0 0 11,973 0 6,455 10,173 -15%42424 Southpointe TIF District5 0 0 11,975 0 6,421 10,120 -15%

Total Transfers In 0 0 59,867 0 193,350 304,725 409%

TOTAL RECEIPTS AND TRANSFERS IN 0 0 2,304,867 2,763,770 2,957,120 304,725 -87%

TRANSFERS OUT999.53146 Southpointe TIF Capital Improvement 0 0 2,200,000 2,600,000 2,600,000

Total Transfers Out 0 0 2,200,000 2,600,000 2,600,000 0 -100%

TOTAL EXPENDITURES AND TRANSFERS OUT 0 0 2,304,867 2,646,606 2,954,235 304,725 -87%

EXCESS OF REC. OVER EXPENDITURES 0 0 0 117,164 2,885 0 0%

BALANCE AT BEGINNING OF YEAR 0 0 0 0 2,885 100%

BALANCE AT END OF YEAR 0 0 0 117,164 2,885 2,885 100%


52600 Debt Issuance Cost 45,000 46,606 46,606 -100%52603 Principal 255,000 230,000 100%52604 Interest 59,867 52,629 74,725 25%

TOTAL EXPENDITURES 0 0 104,867 46,606 354,235 304,725 191%

Debt SchedulePrincipal Interest Total

2020 230,000 74,725 304,7252021 240,000 67,825 307,8252022 245,000 60,625 305,6252023 250,000 53,275 303,2752024 260,000 45,775 305,7752025 270,000 37,975 307,9752026 275,000 29,875 304,8752027 280,000 23,000 303,0002028 295,000 11,800 306,800

2,345,000 404,875 2,749,875

Southpointe TIF Improvement BondsDebt Service Fund



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40950 Bond Proceeds 0%

Transfer from:42110 General Fund 307,075 311,763 311,250 5,625 311,250 0 -100%

TOTAL RECEIPTS AND TRANSFERS IN 307,075 311,763 311,250 5,625 311,250 0 -100%

TOTAL EXPENDITURES 307,075 311,763 311,250 5,625 311,250 0 -100%

EXCESS OF REC. OVER EXPENDITURES 0 0 0 0 0 0 0%

BALANCE AT BEGINNING OF YEAR 0 0 0 0 0 0 0%

BALANCE AT END OF YEAR 0 0 0 0 0 0 0%


52600 Debt Issuance Cost 0%52603 Principal 275,000 290,000 300,000 300,000 -100%52604 Interest 32,075 21,763 11,250 5,625 11,250 -100%

TOTAL EXPENDITURES 307,075 311,763 311,250 5,625 311,250 0 -100%

The Parks bonds were paid in full in 2019

2009 Parks Improvement Refunding BondsDebt Service Fund



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Debt Management Policy

Introduction

The purpose of this policy is to guide City officials as they consider the proper use of debt to fund capital projects. The primary objective is to establish conditions for the use of debt and to create policies that minimize the City’s debt service and issuance costs, retain the highest credit rating and maintain full and complete financial disclosure and reporting. The debt policy is intended to guide the prudent use of resources to provide the needed services to the citizens of the City of Oxford and to maintain sound financial management practices. These policies, therefore, are flexible in design to allow for exceptions under changing and extraordinary circumstances.

Legal & Regulatory Requirements

The Finance Director, with consent from the Law Director, will coordinate their activities to ensure that all financings are issued in full compliance with the City’s governing statutes and regulations. The Finance Director will select the bond counsel for a bond issue. Bond Counsel will review all documents to the issuance of securities by the City.

Planning for Debt

The primary tool used to plan for debt is a capital improvement plan (CIP). A CIP is a multi-year financial planning tool that identifies public facilities, infrastructure improvements, machinery, and equipment requirements. A CIP identifies each proposed capital project, the year it will be started; the estimated cost anticipated each year; and the proposed sources of financing. Based on these individual project details, summaries of capital expenditures for each year are prepared. These summaries are then matched with funding available from all applicable sources including current revenues, cash reserves, grants, and borrowings. A CIP represents the balancing of project requests with current and future financing capabilities.

A CIP document will assist the government in determining the amount of infrastructure and equipment spending that will be required to accommodate anticipated growth and development. Each year the City of Oxford will adopt a CIP covering the subsequent five fiscal years. The CIP will identify projects for further consideration over the next five-year period and will recommend specific funding strategies for each identified project.

Prioritizing Projects

The City Manager and the Finance Director will develop formal ranking criteria that will be used in the evaluation of all capital projects. All capital projects will be accompanied by a description of the sources of funding to cover the project costs. Where borrowing is recommended, the source of funds to cover debt service requirements must be identified. The formal ranking will be reviewed with City Council and revised at their direction.

Identify Useful Life of Project

Projects with a useful life of less than five years will not be eligible for inclusion in bond issues. The Finance Director, with approval from Bond Counsel, will determine the useful life of a project. The Finance Director will incorporate an estimate of the useful life of the proposed capital improvements in developing an amortization schedule for each bond issue.

Policy Statements

The City of Oxford will not issue tax or revenue anticipation notes to fund governmental operations. The City will manage its cash in a fashion that will prevent any borrowing to meet needed operating expenses.

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The City will primarily rely on current revenue and cash set-asides to finance its capital improvements. The City believes in funding a significant portion of capital improvements on a “pay-as-you-go” basis. Therefore, the City will strive to increase each year the percentage of its capital improvements financed by current revenues. The City’s General Fund equity balance has been built over the years to provide the City with sufficient working capital and enable it to finance unforeseen emergencies without borrowing. To conserve the General Fund equity balance and to avoid reliance on this balance, the City will not finance operations from the General Fund equity balance for periods longer than two years. Financing Alternatives

One of the primary decisions made regarding the CIP is financing whether to use cash on hand, capital leases, low-interest loans, short-term debt financing, or long-term debt financing. This policy sets forth guidelines for this decision by identifying the parameters within each funding source that are considered appropriate. These parameters are defined below.

Cash Funding City policy encourages funding capital projects with cash, on a “pay as you go” basis, to the extent possible and practical. As part of the pay-as-you-go strategy, the City will first look for grant funding for capital projects. The City will strive to allocate at least 5% of its income tax collections to capital projects each year as funding permits and that money is used first for annual debt payments, and the amount remaining after paying debt service is available for cash funded projects. Cash funding is recommended under the following circumstances:

To finance purchases of assets whose lives are shorter than five years. To finance recurring maintenance expenditures (i.e. street repair vs. street construction). When market conditions are unstable or present difficulties in achieving acceptable interest

rates. Debt Financing Short term debt financing: Short-term bond anticipation notes may be issued to finance projects or portions of projects. Short-term debt is appropriate under the following conditions: Short-term notes are suitable as a source of permanent financing for projects with useful lives of

less than five years. Notes are used as a temporary funding source prior to and in anticipation of the completion of a

bond sale. Long-term debt financing: It is prudent policy to use notes and bonds for capital asset funding under the parameters set forth below. No single parameter stands alone; they must all be considered under the then current circumstances and in relation to the others. The parameters are as follows: Variable rate bonds are suitable as long term financing tools designed to manage interest costs.

When variable rate bonds are used for long-term financing, the City must schedule annual principal payments similar to a fixed rate financing that will not exceed 20% of the City’s outstanding debt.

Long-term bonds are recommended for projects with useful lives of ten years or longer and for amounts greater than $5,000,000.

Debt is recommended when the fiscal year’s beginning balance of the General Fund is $3 million or less.

Debt is acceptable as long as the ratio of available capital fund dollars to income tax supported debt payments does not fall below 2 to 1 in the current fiscal year and projected forward over four years.

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Long-term bonds are considered especially appropriate when average long-term interest rates, as indicated by the Bond Buyer General Obligation 20 Bond Index, are at or below eighty-five percent of the index’s twenty-year average. Long-term bonds are considered less appropriate when average rates for the index are at or above one hundred and fifteen percent of the twenty-year average. The City will make every effort to structure the terms of its bonds to match the status of the market at the time.

Debt funding is not recommended if it causes certain debt burden measurements to exceed maximum acceptable levels consistent with the City’s Aa2 Moody’s bond rating.

Debt funding is recommended for projects where the burden of payment rests more directly on a selected group of taxpayers or beneficiaries, such as for project revenue bonds, special assessment projects, tax increment financing, or economic development projects. Any financing of this type must receive a rating in the single A category or higher to receive City approval.

Revenue Bond Debt

It will be a long-term goal that each utility or enterprise will ensure future capital financing needs are met by using a combination of current operating revenues and revenue bond financing. Therefore a goal is established that 15% of total project costs should come from operating funds of utility or enterprise.

It is City policy that each utility or enterprise will provide adequate debt service coverage. Per the trust indenture, a specific factor is established by City Council that projected operating revenues in excess of operating expenses less capital expenditures, depreciation and amortization in the operating fund should be at least 1.25 times the annual debt service costs.

Conduit Debt

Conduit debt is a bond or other debt obligation issued by the City to finance a project for use by a third party. This arrangement is typically used for nonprofit organizations. The term “conduit” refers to the fact that the issuer assumes no commitment to pay or guarantee payment of the debt service underlying the debt.

The City will obtain a clear opinion that it shall not be liable for the payment of principal and interest in the event of default by the conduit borrower by independent bond counsel. If no such opinion can be obtained, the conduit borrower will purchase insurance or a letter of credit in the City’s name to protect taxpayers in the event of default.

The City will require a commitment from all institutions that borrow money under the City’s name to agree to provide the market with continuing disclosure information.

Capital Lease Debt

Capital lease debt will be considered to finance certain vehicle and equipment purchases when the aggregate cost of equipment to be purchased exceeds $20,000. Adequate funds for the repayment of principal and interest must be included in the requesting department’s approved budget.

The term of short-term financing will be limited to the usual useful life period of the vehicle or equipment, but in no case will exceed ten years.

Departments requesting capital financing must have an approved budget appropriation. Departments will submit documentation for approved purchases to the Finance Department each year within sixty days after the annual budget is adopted. The Finance Department will consolidate all requests and may solicit competitive or negotiated proposals for capital financing to insure the lowest possible interest costs.

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Low Interest Loans The use of federal and state aided low interest loans will be a valid financing mechanism and should be considered before consideration of issuing any other forms of debt. This method of financing should be used wherever possible to fund a project. However, simply because funds are available for a particular project does not obligate the City to proceed with a project without consideration of future cash flows and other capital needs.

The following table provides a simple reference source for these policies.

Capital Term TermCash Loans Leases Notes Bonds

Project life is less than 10 years √ √ √ √√ √ √ √

Recommended temporary funding prior to bond √Recommended variable rate funding mechanism √ √The amount borrowed is less than$5,000,000 √ √ √The amount borrowed is $5,000,000 or larger √ √ √

Project life is 10 years or greater

PARAMETERS

FUNDING SOURCES

Selecting Service Providers The Finance Director will select the Underwriter and the Paying Agent and/or Registrar for each debt issuance. The following contract advisors will be maintained for the City of Oxford for a period not to exceed five years.

a. Underwriters – to be selected by Request for Qualifications (RFQ) or competitive bid for each bond issue based upon the proposed structure for each issue. For negotiated sells the underwriter will be selected by the Finance Director.

b. Bond Counsel - to be selected by a RFQ or competitive bid for each bond issue. c. Special Counsel – to be selected by RFQ for each issue to protect the City’s interest in complex

negotiations and comment review. d. Financial Advisor – to be selected by a RFQ on an issue-specific basis or for a specified period

of time as deemed by the Finance Director and will not exceed a five years period. The Financial Advisor is to provide financial analysis and advice related to the feasibility and structure of the proposed debt. The Financial Advisor will assist the Finance Director in managing the debt limitation and capacities for the City of Oxford.

All professional service providers selected in connection with the City’s capital planning and debt issuance program will be chosen through a request for qualifications process. The request for qualification process will be designed to select providers that offer the City the best combination of expertise and price. The objectives of the process will be to:

a. Promote competition b. Be as objective as possible c. Incorporate clear and rationale selection criteria d. Be independent of political influence e. Be perceived as fair by the respondents f. Result in a cost-effective transaction g. Result in the selection of the most qualified firm(s)

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The City is not required to select the firm offering the lowest price. However, in cases where the low bidder is not recommended the selection committee must present a written report to the City Council providing a justification for the recommendation. Choosing a Method of Sale The Finance Director with the assistance of the Underwriter and/or Financial Advisor will make the determination of the method of sale on a case- by-case basis. Costs and market conditions will be a strong determining factor in making the decision on which method of sale to utilize for each issue. The City will accept bids for its bonds via facsimile transmission or electronic submission. Such bids must conform in all respects with the terms of the Official Notice of Sale. The Official Notice of Sale will be designed by the Finance Director or designated agent to allow a degree of flexibility for the prospective purchasers and may include a permitted discount, term bonds with mandatory sinking fund installments, and other features to enhance the attractiveness of the offering consistent with the receipt of the lowest true interest cost possible. When a sale is not competitively bid, the City will publicly present the reasons and will participate with the financial advisor in the selection of the underwriter or direct purchaser. The City of Oxford will pay a management fee only to the senior manager. The City may pay a management fee to co-managers if it is determined that they have made significant contribution to the structuring of the transaction or development of the marketing plan. Rating Agency Applications and Communications The City of Oxford may seek a rating on all new issues that are being sold in the public market. The City will solicit rating from Moody’s Investor Service primarily since that is where it achieved its most recent rating of Aa2. The other two rating agencies, Fitch Investors Service or Standard & Poor’s may be considered only if an Aa3 rating by Moody’s is not satisfactory. When applying for a rating on an issue of over $10,000,000 or more, the City of Oxford will make a formal presentation of the finances and positive developments within the City to the rating agencies. These presentations will include, but are not limited to the City Manager, Finance Director, Law Director, Bond Counsel and Financial Advisor or Underwriter. The City of Oxford will report all financial information will report all financial information to the rating agencies on an annual basis. This information will include, but will not be limited to the Comprehensive Annual Financial Report for the City of Oxford. The Finance Director will provide the rating agencies that maintain a rating of the City securities with all materials that have a pertinent bearing on the City finances on an annual basis or at the request of the rating agencies. Selecting Bond Type The City of Oxford will seek voter authorization to issue general obligations only for essential projects. In addition, such authority will be sought only after it is determined by City Council that no other funds are available to meet the projected costs. Lease purchase financing and Certificates of Participation will only be undertaken when the project is considered essential to the efficient operation of the City. The City will favor the use of limited obligation revenue bonds to finance capital improvements as a means of insuring that beneficiaries of an enterprise pay for a fair share of the costs to maintain a City service. Disclosure Documents The City of Oxford will provide a copy of its Comprehensive Annual Financial Report upon request and disseminate other information that it deems pertinent to the market in a timely manner.

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The City of Oxford will require all conduit securities to be issued with a complete official statement or other disclosure document; the documents will clearly describe the limited source of repayment and lack of direct financial support from the City. The City will also require the conduit borrower to provide all information necessary for the City’s audit in regard to the specific debt issue. Investment of Proceeds The Finance Director will invest the borrowed funds subject to the Investment Policy of the City of Oxford in a timely manner to ensure the availability of funds. Debt Limitations Compliance The City will retire all debt on or before the maturity date. The City will also fully comply with all statutory debt limitations imposed by the Ohio Revised Code or those incorporated into the City Charter. The City will monitor the interest rate markets and may use variable rate debt for long-term capital improvements if conditions warrant and the Underwriter and Bond Counsel concur. Both the Law Director and Bond Counsel must review the transaction to ensure that the City is authorized to enter into the agreement under existing statutes and City policies. Arbitrage Compliance The Finance Director and Bond Counsel will analyze the new regulations for their applicability to individual situations, particularly for those that might be advantageous if applied retroactive. The Finance Director will maintain a system for computing and tracking the arbitrage rebate liability and will notify the proper parties of the arbitrage status and pay the IRS if necessary. Investor Relations The City of Oxford will post its annual financial report on the internet at the City hosted website of www.cityofoxford.org and provide hard copies of the document to interested parties upon request. Refunding Options The Finance Director will monitor the City of Oxford’s debt portfolio for refunding opportunities on a regular basis. The City will consider refunding for various reasons, including to:

1. Update covenants on outstanding debt which impair efficient operations 2. Restructure the pattern of debt service associated with outstanding bond issues 3. Alter bond characteristics, such as call provisions or payment dates, on existing debt

If the City pursues a refinancing for interest rate savings, it should initiate the transaction (select method of sale, engage outside service providers and begin Preliminary Official Statement preparation) when the present value savings exceed 1% of the par amount of the outstanding issue, inclusive of all costs of issuance. Generally, the City will execute the refunding once present value exceeds 3% of the outstanding par. Bond issues may include a call feature to maximize the City’s ability to advance refund or retire all or a portion of its outstanding debt early.

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Debt Summary

OVERVIEW OF DEBT LIMITS Statutory Direct Debt Limitations The Revised Code provides that:

The net principal amount of both voted and unvoted debt of a city, excluding “exempt debt” (discussed below), may not exceed 10.5% of the total tax valuation of all property in the city as listed and assessed for taxation.

The net principal amount of the unvoted nonexempt debt of a city may not exceed 5.5% of that valuation.

These two limitations, which are referred to as the “direct debt limitations,” may be amended from time to time by the General Assembly. A city’s ability to incur unvoted debt (whether or not exempt from the direct debt limitations) also is restricted by the indirect debt limitation discussed below under Indirect Debt and Unvoted Property Tax Limitations. Certain debt (including the Bonds) the City may issue is exempt from the direct debt limitations (“exempt debt”). Exempt debt includes, among others.

General obligation debt: • That is “self-supporting” (that is, nontax revenues from the facility or category of facilities

are sufficient to pay operating and maintenance expenses and related debt charges and other requirements) issued for city utility systems, airports, railroads, mass transit systems, parking, health care, solid waste, urban development, recreation, sports, convention, museum and other public attractions, natural resource exploration, development, recovery, use or sale, correctional and other related rehabilitation.

• For highway improvements if the municipality has covenanted to pay debt charges and financing costs from distributions of motor vehicle license and fuel taxes.

• In anticipation of the levy or collection of special assessments. • To pay final judgments or court-approved settlements. • That is voted for water or sanitary or storm water sewerage facilities to the extent that

another subdivision has agreed to pay amounts equal to debt charges to the city.

Unvoted general obligation bonds to the extent that debt charges will be met from payment in lieu of taxes or from lawfully available municipal income taxes, to be applied to debt charges pursuant to ordinance covenants.

Revenue debt and mortgage revenue bonds to finance municipal utilities. Notes anticipating the collection of current revenues or the proceeds of a specific tax levy. Notes issued for certain energy conservation improvements or certain emergency purposes. Debt issued in anticipation of the receipt of federal or State grants for permanent improvements or

the evidence loans from the State capital improvements fund or State infrastructure bank. Voted debt for urban redevelopment purposes not in excess of 2% of the City’s assessed valuation. Debt issued to make a single payment on certain accrued liability to the statewide Police and Fire

Pension Fund. Debt issued for municipal educational and cultural facilities.

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Debt issued for the acquisition of property for public use in excess of that needed for a public improvement.

BANS issued in anticipation of exempt bonds also are exempt debt.

The City may incur debt for operating purposes, such as current tax revenue anticipation notes or tax anticipation notes, only under certain limited statutory authority. Indirect Debt and Unvoted Property Tax Limitations Voted general obligation debt may be issued by the City if authorized by vote of the electors. Ad valorem taxes, without limitation as to amount or rate, to pay debt charges on voted bonds are authorized by the electors at the same time they authorize the issuance of the bonds. General obligation debt such as the Bonds also may be issued by the City without a vote of the electors. This unvoted debt may not be issued unless the ad valorem property tax for the payment of debt charges on:

Those Bonds (or the Bonds in anticipation of which BANs are issued) All outstanding unvoted general obligation bonds (including bonds in anticipation of which BANs

are issued) of the combination of overlapping taxing subdivisions including the City resulting in the highest tax required for such debt charges.

In any year, it is 10 mills or less per $1.00 of assessed valuation. This indirect debt limitation, the product of which is commonly referred to as the “ten-mill limitation,” is imposed by a combination of provisions of the Ohio Constitution and the Revised Code. The 10 mill limitation is the maximum aggregate millage for all purposes that may be levied on any single piece of property by all overlapping taxing subdivisions without a vote of the electors. This 10 mill is allocated pursuant to a statutory formula among certain overlapping taxing subdivisions in the County, including the City. Of the entire 10 mills, 9.93 mills are currently being levied by the combination of the City and taxing subdivisions overlapping the City. The current allocation of the 10 mills (sometimes referred to as the “inside millage”) is as follows: 3.65 Oxford City, Oxford Township 0.24, 1.92 Butler County, and 4.19 Talawanda School District. That allocation has remained constant for the past few years. Present Ohio law requires the inside millage allocated to a taxing subdivision to be used first for the payment of debt charges on its unvoted general obligation debt, unless provision has been made for the payment from other sources, with the balance usable for the other purposes. To the extent this inside millage is required for debt charges of a taxing subdivision (which may exceed the formula allocation to that subdivision); the amount that would otherwise be available to that subdivision for general fund purposes is reduced. Since the inside millage that may actually be required to pay debt charges on a subdivision’s unvoted general obligation debt may exceed the formula allocation of that millage to the subdivision, the excess reduces the amount of inside millage available to overlapping subdivisions. In the case of the City, however, a law applicable to all Ohio cities and villages requires that any lawfully available receipts from a municipal income tax or from voted property tax levies to be allocated to pay debt charges on City unvoted debt before the formula allocations of the inside millage to overlapping subdivision can be invaded for that purpose. In the case of BANs issued in anticipation of unvoted general obligation bonds, the highest annual debt charges estimated for the anticipated bonds is used to calculate the millage required. Revenue bonds and notes and mortgage revenue bonds are not included in debt subject to the indirect limitation since they are not general obligations of the City, and the full faith and credit and property taxing power of the City is not pledged for their payment.

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The indirect limitation applies to all unvoted general obligation debt even if debt charges on some of it is expected to be paid in fact from special assessments, utility earnings or other sources.

Total debt (principal amount of all outstanding bonds and notes) $5,100,000

Debt exempt from net indebtedness calculation:

Special assessment bonds, loans and notes $0

Self-supporting bonds, loans and notes:

Water system $0Sewer system 0Refuse system 0Storm Water system 0

Self-supporting bonds, loans and notes:

Water system $0Sewer system 0Refuse system 0Storm Water system 0

Total exempt debt 0

Net Indebtedness (voted and unvoted) subject to 10.5% debt limitation $5,100,000

Assessed valuation of City (2017 for 2018 collection) $326,336,430

Overall debt limitation - 10.5% of assessed valuation $29,165,325 (maximum voted and unvoted general obligation debt allowed)

Voted and unvoted debt subject to 10.5% debt limitation $5,100,000Less: Amount available for Debt Service Fund 0

Net voted and unvoted debt subject to 10.5% debt limitation 5,100,000

Legal debt margin within 10.5% limitation $24,065,325

Unvoted debt limitation - 5.5% of assessed valuation 17,948,504

Unvoted debt subject to 5.5% debt limitation $5,100,000Less: Amount available in Debt Service Fund 0

Net unvoted debt subject to 5.5% limitation 5,100,000

Legal debt margin within 5.5% limitation $12,848,504

COMPUTATION OF LEGAL DEBT MARGIN

DECEMBER 31, 2018

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Net General Net TaxAssessed Tax Supported Percent Supported

Jurisdiction Valuation Debt Overlapping Overall Debt

Direct City of Oxford $326,336,430 $5,155,181 100.00% $5,155,181

Overlapping Subdivisions Talawanda School District 746,060,300 34,840,000 43.78% 15,252,952 Butler Tech & Career Center 8,998,900,570 8,035,000 3.68% 295,688 Butler County 8,260,661,850 33,539,290 4.01% 1,344,926

Subtotal 16,893,566Total 22,048,747

Source: Ohio Municipal Advisory Council/Butler County Auditor

COMPUTATION OF ALL DIRECT AND OVERLAPPINGGENERAL OBLIGATION DEBT

DECEMBER 31, 2018

General GeneralGovernment Obligation OWDA Combined Net Debt Per

Year Population Debt Debt Loans Debt Capita2009 23,136 4,618,185 4,383,802 6,791,958 15,793,945 682.66 2010 21,371 2,948,937 3,620,644 6,089,925 12,659,506 592.37 2011 21,371 2,709,948 2,888,265 5,370,137 10,968,350 513.24 2012 21,444 2,628,362 2,110,030 4,622,541 9,360,933 436.53 2013 21,351 2,425,978 1,316,111 4,723,500 8,465,589 396.50 2014 21,470 2,187,085 439,471 3,856,281 6,482,837 301.95 2015 21,782 9,911,771 380,668 4,843,829 15,136,268 694.90 2016 22,104 12,173,234 387,297 5,088,783 17,649,314 798.47 2017 22,341 20,352,250 394,357 6,350,549 27,097,156 1,212.89 2018 22,859 26,163,324 376,529 4,896,590 31,436,443 1,375.23

NET DEBT PER CAPITAENTERPRISE FUNDS

All applicable debt covenants such as ratios of net income to debt service, sinking fund requirements and insurance coverage have been met or exceeded. General Government debt includes $780,077 for compensated absences, $3,485,414 OPERS net pension liability, $7,432,290 OP&F net pension liability, $2,499,156 OPERS net OPEB liability and $6,861,206 OP&F net OPEB liability. General Obligation debt for the Enterprise Funds includes $376,529 for compensated absences, and OWDA Loans includes $1,241,081 for Landfill Post-Closure costs and $2,154,413 OPERS net pension liability $1,501,096 OPERS net OPEB liability. ***Note: The above chart started including OPEB liabilities in 2017.

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Lender: U.S. Bank Avg. Coupon: 3.92%

Date of Outstanding Principal Interest Total Annunal DebtPayment Principal Payment Payment Payment Service12/1/2019 110,847.22 110,847.22 110,847.2206/01/20 4,615,000 86,750.00 86,750.0012/01/20 135,000.00 86,750.00 221,750.00 308,500.0006/01/21 4,480,000 84,725.00 84,725.0012/01/21 140,000.00 84,725.00 224,725.00 309,450.0006/01/22 4,340,000 82,625.00 82,625.0012/01/22 140,000.00 82,625.00 222,625.00 305,250.0006/01/23 4,200,000 80,525.00 80,525.0012/01/23 150,000.00 80,525.00 230,525.00 311,050.0006/01/24 4,050,000 78,275.00 78,275.0012/01/24 150,000.00 78,275.00 228,275.00 306,550.0006/01/25 3,900,000 76,025.00 76,025.0012/01/25 155,000.00 76,025.00 231,025.00 307,050.0006/01/26 3,745,000 73,700.00 73,700.0012/01/26 160,000.00 73,700.00 233,700.00 307,400.0006/01/27 3,585,000 71,700.00 71,700.0012/01/27 165,000.00 71,700.00 236,700.00 308,400.0006/01/28 3,420,000 68,400.00 68,400.0012/01/28 170,000.00 68,400.00 238,400.00 306,800.0006/01/29 3,250,000 65,000.00 65,000.0012/01/29 175,000.00 65,000.00 240,000.00 305,000.0006/01/30 3,075,000 61,500.00 61,500.0012/01/30 185,000.00 61,500.00 246,500.00 308,000.0006/01/31 2,890,000 57,800.00 57,800.0012/01/31 190,000.00 57,800.00 247,800.00 305,600.0006/01/32 2,700,000 54,000.00 54,000.0012/01/32 200,000.00 54,000.00 254,000.00 308,000.0006/01/33 2,500,000 50,000.00 50,000.0012/01/33 205,000.00 50,000.00 255,000.00 305,000.0006/01/34 2,295,000 45,900.00 45,900.0012/01/34 215,000.00 45,900.00 260,900.00 306,800.0006/01/35 2,080,000 41,600.00 41,600.0012/01/35 225,000.00 41,600.00 266,600.00 308,200.0006/01/36 1,855,000 37,100.00 37,100.0012/01/36 235,000.00 37,100.00 272,100.00 309,200.0006/01/37 1,620,000 32,400.00 32,400.0012/01/37 245,000.00 32,400.00 277,400.00 309,800.0006/01/38 1,375,000 27,500.00 27,500.0012/01/38 255,000.00 27,500.00 282,500.00 310,000.0006/01/39 1,120,000 27,500.00 27,500.0012/01/39 265,000.00 27,500.00 292,500.00 320,000.0006/01/40 855,000 17,100.00 17,100.0012/01/40 275,000.00 17,100.00 292,100.00 309,200.0006/01/41 580,000 11,600.00 11,600.0012/01/41 285,000.00 11,600.00 296,600.00 308,200.0006/01/42 295,000 5,900.00 5,900.0012/01/42 295,000.00 5,900.00 300,900.00 306,800.00

$4,615,000.00 $2,586,097.22 $7,201,097.22 $7,201,097.22

DEBT SCHEDULES

Aquatic Center BAN Refunding, Series 2019$4,615,000

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Lender: U.S. Bank Avg. Coupon: 3.92%

Date of Outstanding Principal Interest Total Annunal DebtPayment Principal Payment Payment Payment Service12/1/2019 2,600,000 255,000.00 52,628.47 307,628.47 307,628.4706/01/20 2,345,000 37,362.50 37,362.5012/01/20 230,000.00 37,362.50 267,362.50 304,725.0006/01/21 2,115,000 33,912.50 33,912.5012/01/21 240,000.00 33,912.50 273,912.50 307,825.0006/01/22 1,875,000 30,312.50 30,312.5012/01/22 245,000.00 30,312.50 275,312.50 305,625.0006/01/23 1,630,000 26,637.50 26,637.5012/01/23 250,000.00 26,637.50 276,637.50 303,275.0006/01/24 1,380,000 22,887.50 22,887.5012/01/24 260,000.00 22,887.50 282,887.50 305,775.0006/01/25 1,120,000 18,987.50 18,987.5012/01/25 270,000.00 18,987.50 288,987.50 307,975.0006/01/26 850,000 14,937.50 14,937.5012/01/26 275,000.00 14,937.50 289,937.50 304,875.0006/01/27 575,000 11,500.00 11,500.0012/01/27 280,000.00 11,500.00 291,500.00 303,000.0006/01/28 295,000 5,900.00 5,900.0012/01/28 295,000.00 5,900.00 300,900.00 306,800.00

$2,600,000.00 $457,503.47 $3,057,503.47 $3,057,503.47

DEBT SCHEDULES

South Pointe Road Project, Series 2019$2,600,000

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Supplemental Tab

SUPPLEMENTAL INFORMATION

Investment Policy

Policy Statement The purpose of this investment policy, in conjunction with the Ohio Revised Code, as amended, will govern the investments and the investment activities of the City of Oxford.

Scope This investment policy applies to the investment of all funds of the City of Oxford both short-term operating funds and longer-term funds, including investments of proceeds from certain bond issues.

Investment Review Committee An Investment Review Committee is established for the purpose of periodically reviewing the City’s investment function and advising the Finance Director regarding such investments. The committee shall meet at least once every six months and shall select a chairperson to conduct its meetings. The committee shall consist of the City Manager, the Law Director, and the Finance Director. The committee shall keep records of its proceedings and shall adopt rules for its own proceedings. The committee may adopt procedures for implementing this policy, and may submit revisions to this policy from time-to-time as deemed necessary for City Council to consider.

Investment Objectives The City’s investment portfolio is designed and managed in a manner responsive to the public trust and consistent with state and local statutes. Investments are made on the basis of the following list of objectives which are listed in the order of importance:

1. Safety and security of City funds and investments.2. Preservation of capital and protection of principal.3. Maintenance of sufficient liquidity to meet operating needs.4. Diversification of investments to avoid unreasonable or avoidable risks.5. Market rate of return on the portfolio within the above constraints.

The City is generally restricted to investing in certificates of deposit, savings accounts, money market accounts, the State Treasury Asset Reserve (STAR Ohio), obligations of the State of Ohio, and obligations of the United States government or certain agencies thereof. The City is authorized to invest in any instrument or security outlined in ORC 135.14, as amended. All investment transactions will be completed on a competitive basis, whenever possible.

Investments will be made with care and judgment which persons of prudence, discretion, and intelligence exercise in the management of their own affairs. Additionally, purchases will be executed, not for speculation, but for investment, considering the safety of the capital as well as the probable income to be derived.

Standard of Care

A. Delegation of Authority

In accordance with City Charter Article V Section 5.05, responsibility for administration of the cash management and investment program is delegated to the Finance Director,

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who shall establish written procedures for the operation of the investment program consistent with the investment policy. Such procedures shall include an internal control structure adequate to provide a satisfactory level of accountability, maintaining records incorporating descriptions and amounts of investments, transaction dates, and other relevant information, and regulating the activities of subordinate employees. The Finance Director in conjunction with the City Manager may utilize the advice of a licensed and designated investment advisor to fully authorize the buying of selling of investments in accordance with the goals and objectives of this policy and to sign investment-related agreements with authorized financial institutions, and broker/dealers on behalf of the City of Oxford.

B. Defining Investment Treasury

In compliance with the Codified Ordinance of the City of Oxford Chapter 123 Section 123.03, the investment treasury is defined as whenever there are funds in the treasury of the City which will not be required to be used for a period of six months or more may be invested in accordance with the provisions of Ohio Revised Code Section 731.56, as amended. Investments purchased shall also be sold in accordance with Ohio Revised Code Section 731.57, as amended.

C. Prudence

All participants in the cash management and investment process will act responsibly as custodians of the public trust and shall avoid any transaction that might impair public confidence in the City.

Investment officers acting in accordance with written procedures and this policy and exercising due diligence will be relieved of personal responsibility for an individual security’s credit risk or market price changes, provided deviations from expectations are reported in a timely fashion and appropriate action which may include the liquidation or sale of securities is carried out in accordance with terms of this policy.

Investments shall be made with judgment and care, under circumstances then prevailing, which persons of prudence, discretion, and intelligence exercise in the management of their own affairs, not for speculation, but for investment, considering the safety of the principal as well as the probable income to be derived.

D. Ethics and Conflicts of Interest

All participants involved in the investment process will refrain from personal business activity that could conflict or appear to conflict with the proper execution of the investment program, or which could impair their ability to make impartial investment decisions.

Employees and investment officials will disclose to Council any material interests in financial institutions with which the City of Oxford conducts business. They will further disclose any personal financial or investment positions that could be related to the performance of the investment portfolio. Employees and officers will refrain from undertaking personal investment transactions with the same individual with whom business is conducted on behalf of the City of Oxford.

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Investment Parameters

1. Diversification

It is the policy of the City to diversify its deposits and investments by investmentinstrument, and by maturity scheduling.

The following diversification limitations shall be imposed on the City's portfolio ofdeposits and investments at the time of purchase of each deposit or security:

Instrument:

No more than 75% of the overall portfolio may be invested in cooperative, money market or pooled investment programs, and, No more than 20% of the overall portfolio may be invested in the securities of a single issue, except the U.S. Treasury. No more than 50% of the overall portfolio may be concentrated into a single issuer, except for obligations or securities guaranteed by the United States.

2. Maturity Guidelines

To the extent possible, the Finance Director will attempt to match the investments withanticipated cash flow requirements to take best advantage of prevailing economic andmarket conditions. The maximum maturity of any eligible instrument is five years fromthe settlement date, unless per a related bond indenture the investment is matched toa specified obligation or debt of the subdivision.

Maturity guidelines will be as follows:1. No more than 50% of the portfolio may have a maturity beyond 36 months.2. The average maturity of the portfolio will never exceed three years, and3. At least 15% of the portfolio will be invested in liquid instruments or

marketable securities that can be sold to raise cash in one business days’notice.

Any investment made should be purchased with the expectation it will be held to maturity. Investments may be sold to meet unexpected liquidity needs, to capture a capital gain, to reinvest in a preferred investment, or if otherwise determined to be in the best interests of the City.

Reserve funds and other funds with longer-term investments horizons may be invested in securities exceeding five (5) years if the maturities of such investments are made to coincide as nearly as practicable with the expected use of funds. The intent to invest in securities with longer maturities will be disclosed in writing to City Council.

Because of inherent difficulties in accurately forecasting cash flow requirement, a portion of the portfolio should be continuously invested in readily available funds such as STAR Ohio, money market funds, or overnight repurchase agreements to ensure that appropriate liquidity is maintained to meet ongoing obligations.

Permissible Investments The Finance Director may invest in any instrument or security authorized by Ohio Revised Code Section 135.14, as amended. Permissible investments include:

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A. United States Treasury bills, notes, bonds, or any other obligation or security

issued by the United States Treasury or any other obligation guaranteed as to principal and interest by the United States. Stripped principal or interest obligations of such eligible obligations are strictly prohibited.

B. Bonds, notes, debentures, or any other obligations or securities issued by any

federal government agency or instrumentality, including but not limited to, the Federal National Mortgage Association, Federal Home Loan Bank, Federal Farm Credit Bank, Federal Home Loan Mortgage Corporation, Government National Mortgage Association, and Student Loan Marketing Association. All federal agency or instrumentality securities must be direct issuances of the federal agency or instrumentality.

C. STAR Ohio is eligible as long as the fund maintains the highest letter rating

provided by at least one nationally recognized standard rating service as outlined in Ohio Revised Code Section 135.45.

D. Bonds and other obligations of the State of Ohio.

E. Interim deposits (such as Certificates of Deposit) in the eligible institutions applying

for interim moneys as provided in Ohio Revised Code Section 135.08.

F. No-load money market mutual funds consisting exclusively of obligations described in section VII A or B of this policy and expressly excluding derivatives in accordance with Ohio Revised Code Section 135.14.

G. Up to twenty-five percent of interim moneys available for investment may be

invested in the following:

a. Commercial paper notes issued by an entity that is defined in division (D) of section 1705.01 of the Revised Code and that has assets exceeding five hundred million dollars, to which all of the following apply:

b. The notes are rated at the time of purchase in the highest classification

established by at least two nationally recognized standard rating services.

c. The aggregate value of the notes does not exceed ten percent of the aggregate value of the outstanding commercial paper of the issuing corporation.

d. The notes mature not later than two hundred seventy days after purchase

H. Repurchase Agreements with eligible institutions.

Repurchase Agreements Written repurchase agreements with any eligible public depository mentioned in Ohio Revised Code Section 135.03, or with any dealer who is a member of the NASD. All repurchase agreements must be entered into subject to a Master Repurchase agreement providing for the terms outlined below and satisfactory to the Law Director of the City of Oxford.

272

The market value of the securities subject held as collateral for an overnight repurchase agreement (including sweep accounts) or term repurchase agreements must exceed the principal by at least 2%, the securities must be marked to market daily and the stated margin will be maintained by the initial seller during the life of the transaction. No one repurchase agreement may exceed $2,000,000. The City retains the right to terminate the agreement and sell the securities outside the repurchase agreement. Reverse repurchase agreements are strictly prohibited.

Term repurchase agreements may not exceed 30 days. Any repurchase agreement with an eligible securities dealer must be transacted on a delivery versus payment basis. For all securities purchased pursuant to a repurchase agreement with an institution or dealer, the institution or dealer must agree in writing to unconditionally repurchase any of the securities used for any repurchase agreement transaction.

Collaterization All deposits will be collateralized pursuant to the requirements of the Ohio Revised Code. Eligible securities used for collateralizing deposits will be held by the depository and/or a third party bank or trust company, subject to security and custodial agreements.

The security agreement will provide that eligible securities are being pledged to secure City deposits together with agreed upon interest, if any, and any costs or expenses arising out of the collection of such deposits upon default. It shall also provide the conditions under which the securities may be sold, presented for payment, substituted, or released providing collateral values are maintained, and, the events which will enable the City to exercise its rights against the pledged securities including failure to meet deposit repayment or collateral terms, or the deposit institution's insolvency. In the event that the securities are not registered or inscribed in the name of the City, such securities will be delivered in a form suitable for transfer or with an assignment in blank to the City or its custodial bank.

The custodial agreement will provide that securities held by the bank or trust company, as agent of and custodian for the City, will be kept separate and apart from the general assets of the custodial bank or trust company and will not, in any circumstances, be commingled with or become part of the backing for any other deposit or other liabilities. The agreement will also describe how the custodian will confirm the receipt, substitution, or release of the securities. The agreement will provide for daily revaluation of eligible securities and for the substitution of securities when a change in the rating of a security may cause ineligibility. The agreement will provide that the custodian will exercise the City's rights to the security or as instructed by the City. Such agreement will include all provisions necessary to provide the City with a perfected interest in the securities

Derivatives Investments in derivatives are strictly prohibited. A derivative is defined in Ohio Revised Code Section 135 as a financial instrument or contract or obligation whose value is based upon or linked to another asset or index or both, separate from the financial instrument, contract, or obligation itself. However, any eligible investment with a variable interest rate payment based upon a single interest payment or single index comprised of other investments consisting of US government or federal agency or instrumentality obligations is not considered a derivative if it matures in two years or less.

Pooling

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The pooling of funds by subdivisions is prohibited except as provided in Ohio Revised Code Section 715.02 or Section. IV Article XVIII of the Ohio Constitution, and STAR Ohio. Safekeeping and Custody

1. Eligible Institutions and Dealers Any financial institution located within the State of Ohio as defined by ORC 135.03 is eligible to serve as an approved depository and/or investment provider. Only securities dealers and brokers that are members of the National Association of Securities Dealers (NASD) are eligible to be an investment provider. Investment advisors must be an eligible financial institution as defined by ORC 135.03, or an advisor that is registered with the Securities and Exchange Commission. A list will be maintained of financial institutions authorized to provide investment services. In addition, a list also will be maintained of approved security broker/dealers selected by creditworthiness (e.g. a minimum capital requirement of $100,000,000 and at least five years of operation). These may include “primary” dealers or regional dealers that qualify under Securities and Exchange Commission (SEC) Rule 15C3-1 (uniform net capital rule). All financial institutions and broker/dealers with which the City conducts business must supply the following information to the City of Oxford as an investment advisor/manager:

Audited financial statements, Proof of National Association of Securities Dealers (NASD) certification, Proof of State of Ohio registration, Certification of having read the City’s Investment Policy.

The City will bid for investment advisory and management services for no more than a five year period. A contract outlining services to be provided will be maintained by the Finance Director and on file with the Clerk of Council of the City of Oxford. In accordance with Ohio Revised Code, a signed copy of this policy will be kept on file for each investment advisor, financial institution, and broker/dealer doing investment business with the City of Oxford. The signature indicating that the investment advisor has received, read, comprehended, and will abide by its content when recommending, buying, or selling any investment security of the City. The Finance Director is responsible for evaluating the financial position and maintaining a listing of proposed depositories, trading partners, and custodians. An annual review of the financial condition and registration of qualifies financial institutions; broker and dealers will be conducted by the Finance Director. To the extent that the City uses the services of an outside Investment Manager, it shall be the responsibility of the Investment Manager to establish appropriate credit criteria for broker/dealers with which they execute investment transactions on behalf of the City. Upon request, the Investment Manager will provide the City with a complete list of approved brokers.

2. Internal Control The City will establish an annual process of independent review which will assure compliance with policies and procedures. A system of internal controls will be designed to protect the city from theft, loss, and misuse of public funds. The City will

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attempt to prohibit collusion, by separating investment transactions from the accounting and recording of those transactions. The City will assure the timely delivery and matching of custodial trust receipts. 3. Delivery vs. Payment All investment securities purchased by the City or held as collateral on either deposits or investments will be held in third-party safekeeping at a financial institution (to be designated as the “Custodian”) qualified to act in this capacity. All securities held for the City account will be held free and clear of any lien and all transactions will be conducted on a delivery-vs.-payment basis. The Custodian shall issue a safekeeping receipt to the City listing the specific instrument, rate, maturity and other pertinent information. On a monthly basis, the custodian will also provide reports which list all securities held for the City, the book value of holdings and the market value as of month-end. Appropriate City officials and representatives of the Custodian responsible for, or in any manner involved with, the safekeeping and custody process of the City shall be bonded in such a fashion as to protect the State from losses from malfeasance and misfeasance.

Reporting The Investment Review Committee is responsible for oversight of reporting in compliance with the specific requirements of the Ohio Revised Code. Such reporting will include all items as required by Ohio Revised Code and other such information as deemed appropriate for the proper management and oversight of the City’s investment function. The investment portfolio will be managed in accordance with the parameters specified within this policy. The portfolio should obtain a market average rate of return throughout budgetary and economic cycles. A series of appropriate benchmarks shall be established against which portfolio performances will be compared on a regular basis. The market value of the portfolio will be calculated at least quarterly and a statement of the market value of the investment portfolio will be issued at least quarterly. This will ensure that review of the investment portfolio, in term of value and price volatility, has been performed consistent with the Government Finance Officers Association’s Recommended Practices.

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Butler MetroparksCounty of Lane

Oxford Butler Oxford Talawanda Vocational Butler Public TotalYear City County Township School School County Library Rate

2009 3.65 9.75 0.24 56.17 1.93 0.00 0.00 71.742010 3.65 9.72 0.24 56.13 1.93 0.50 0.75 72.922011 3.65 9.72 0.24 56.13 1.93 0.50 0.75 72.922012 3.65 9.72 0.24 56.13 1.93 0.50 0.75 72.922013 3.65 9.72 0.24 55.80 1.93 0.50 0.75 72.592014 3.65 9.72 0.24 55.30 1.93 0.50 0.75 72.092015 3.65 9.72 0.24 55.30 1.93 0.50 0.75 72.092016 3.65 9.72 0.24 54.30 1.93 0.70 0.75 71.292017 3.65 9.72 0.24 54.30 1.93 0.70 0.75 71.292018 6.90 9.72 0.24 55.30 1.93 0.70 0.75 75.54

9.13% 12.87% 0.32% 73.21% 2.55% 0.93% 0.99% 100.00%

Source: Butler County Treasure's Office

Percentage

CITY OF OXFORD, OHIO

Property Tax Rates - Direct and All Overlapping Governments(per $1,000 of Assessed Value)

LAST TEN YEARS

276


277

Estimated EstimatedCollection Residential/ Commercial/ * Actural Assessed Actual

Year Agricultural Industrial/PU Value Value Value

2009 198,092,890 108,394,070 875,677,029 6,525,660 7,415,523

2010 191,350,730 101,232,080 835,950,886 7,044,210 8,004,784

2011 196,698,990 91,365,140 823,040,371 6,795,400 7,722,045

2012 191,940,590 91,739,000 810,513,114 7,047,210 8,008,193

2013 188,417,460 96,220,200 813,250,457 8,937,670 10,156,443

2014 180,706,210 100,488,130 803,412,400 9,358,220 10,634,341

2015 182,215,270 104,088,250 818,010,057 9,605,450 10,915,284

2016 182,953,370 106,694,400 827,565,057 9,855,360 11,199,273

2017 195,948,020 117,288,530 894,961,571 10,291,240 11,694,591

2018 196,724,490 118,227,190 899,861,943 11,384,750 12,937,216


Assessed and Estimated Actual Value ot Taxable PropertyLast Ten Years

Real Property

Assessed Value

Tangible Personal PropertyPublic Utility

Property is assessed every year. The assessed value of real property (including public utility real property) is 35 percent of estimated true value. Personal property tax is assessed on all tangible personal property used in business in Ohio. The assessed value of public utility personal property ranges from 25 percent of true value for railroad property to 88 percent for electric transmission and distribution property. General business tangible personal property is assessed at 25 percent for everything except inventories, which are assessed at 23 percent.

The tangible personal property values associated with each year are the values that, when multiplied by the applicable rates, generated the property tax revenue billed in that year. For real property, the amounts generated by multiplying the assessed values by the applicable rates would be reduced by the 10%, 2 1/2% and homestead exemptions before being billed.

Source: Butler County Auditor’s Office

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Estimated Estimated DirectAssessed Actual Assessed Actual Tax Rate

Value Value Value Value Ratio (in mills)

3,459,380 34,593,800 316,472,000 917,686,352 34.49% 3.65

198,020 3,960,400 299,825,040 847,916,070 35.36% 3.65

0 0 294,859,530 830,762,416 35.49% 3.65

0 0 290,726,800 818,521,307 35.52% 3.65

0 0 293,575,330 823,406,900 35.65% 3.65

0 0 290,552,560 814,046,741 35.69% 3.65

0 0 295,908,970 828,925,341 35.70% 3.65

0 0 299,503,130 838,764,330 35.71% 3.65

0 0 323,527,790 906,656,162 35.68% 3.65

0 0 326,336,430 912,799,159 35.75% 6.90

Tangible Personal PropertyGeneral Business

Total

- 50,000,000

100,000,000 150,000,000 200,000,000 250,000,000 300,000,000 350,000,000

2,009 2,010 2,011 2,012 2,013 2,014 2,015 2,016 2,017 2,018

Assessed Values

Real Public Utility Personal General Business Personal

-

50,000,000

100,000,000

150,000,000

200,000,000

250,000,000

300,000,000

350,000,000

2,009 2,010 2,011 2,012 2,013 2,014 2,015 2,016 2,017 2,018

Assessed Values


0

50000000

100000000

150000000

200000000

250000000

300000000

350000000

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011

Assessed Values


0

50000000

100000000

150000000

200000000

250000000

300000000

350000000

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011

Assessed Values


0

50000000

100000000

150000000

200000000

250000000

300000000

350000000

2003 2004 2005 2006 2007 2008 2009 2010 2011 2012

Assessed Values


0

50000000

100000000

150000000

200000000

250000000

300000000

350000000

2003 2004 2005 2006 2007 2008 2009 2010 2011 2012

Assessed Values


0

50000000

100000000

150000000

200000000

250000000

300000000

350000000

2004 2005 2006 2007 2008 2009 2010 2011 2012 2013

Assessed Values


-

50,000,000

100,000,000

150,000,000

200,000,000

250,000,000

300,000,000

350,000,000

2009 2010 2011 2012 2013 2014 2015 2016 2017 2018

Assessed Values


0

50000000

100000000

150000000

200000000

250000000

300000000

350000000

2006 2007 2008 2009 2010 2011 2012 2013 2014 2015

Assessed Values


0

50000000

100000000

150000000

200000000

250000000

300000000

350000000

2007 2008 2009 2010 2011 2012 2013 2014 2015 2016

Assessed Values


0

50000000

100000000

150000000

200000000

250000000

300000000

350000000

2008 2009 2010 2011 2012 2013 2014 2015 2016 2017

Assessed Values


0

50000000

100000000

150000000

200000000

250000000

300000000

350000000

2008 2009 2010 2011 2012 2013 2014 2015 2016 2017

Assessed Values


0

50000000

100000000

150000000

200000000

250000000

300000000

350000000

2009 2010 2011 2012 2013 2014 2015 2016 2017 2018

Assessed Values


279

Ratio of Net NetEstimated General Resources Bonded Debt Bonded

Actural Value of Bonded Debt Available to Net General to Estimated Debt perYear Population(1) Taxable Property(2) Outstanding Pay Principal Bonded Debt Actual Value Capita

2009 23,136 b 917,686,351 2,569,738 230,000 2,339,738 0.25% 101.13

2010 21,371 a 847,916,070 2,342,398 235,000 2,107,398 0.25% 98.61

2011 21,371 a 830,762,417 2,110,058 235,000 1,875,058 0.23% 87.74

2012 21,444 b 818,521,306 1,877,718 250,000 1,627,718 0.20% 75.91

2013 21,351 b 823,406,899 1,657,383 250,000 1,407,383 0.17% 65.92

2014 21,470 b 814,046,740 1,405,133 260,000 1,145,133 0.14% 53.34

2015 21,782 b 828,925,341 1,142,883 270,000 872,883 0.11% 40.07

2016 22,104 b 838,764,330 870,633 275,000 595,633 0.07% 26.95

2017 22,341 b 906,656,162 593,383 290,000 303,383 0.03% 13.58

2018 22,859 b 912,799,159 5,155,181 0 5,155,181 0.56% 225.52

General Bonded Debt

CITY OF OXFORD, OHIORatio of Debt

to Assessed Value and Debt per CapitaLast Ten Years

Sources: (1) U.S. Bureau of Census, Census of Population (a) 2010 Federal Census(b) Census Estimates

(2) Butler County Auditor's Office

*Refinanced GO debt in 2009

This format is only appropriate when there is no debt related to business type activities and personal income amounts are not available for the government's jurisdiction.

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Ratio ofSpecial General Debt to General

Assessment Bonds Capital Other Total Estimated DebtOutstanding Leases Obligations Debt Actual Value Per Capita

0 1,500,000 0 3,839,738 0.42% 165.96

0 0 0 2,107,398 0.25% 98.61

0 0 0 1,875,058 0.23% 87.74

0 0 0 1,627,718 0.20% 75.91

0 0 0 1,407,383 0.17% 65.92

0 0 0 1,145,133 0.14% 53.34

0 0 0 872,883 0.11% 40.07

0 0 0 595,633 0.07% 26.95

0 0 0 303,383 0.03% 13.58

0 0 0 5,155,181 0.56% 225.52

CITY OF OXFORD, OHIORatio of Debt

to Assessed Value and Debt per CapitaLast Ten Years

General Debt

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PercentageNumber of of Total

Employer Nature of Business Employees Rank Employment

Miami University Education 3,224 1 69%Talawanda School District Education 338 2 8%Schneider Electric Manufacturer 248 3 5%McCullough Hyde Hospital Hospital 244 4 5%RDI Marketing Marketing 164 5 4%Walmart Associates Inc. Retail 118 6 2%City of Oxford Government 114 7 2%One Source (Maple Knolls) Healthcare 99 8 2%Kroger Limited Partner Retail 90 9 3%Premier Estates of Oxford Healthcare 30 10 1%

Total 4,669 100%

PercentageNumber of of Total

Employer Nature of Business Employees Rank Employment

Miami University Education 4,310 1 66%McCullough Hyde Hospital Hospital 588 2 10%Talawanda School District Education 466 3 7%Walmart Associates Inc. Retail 253 4 4%Schneider Electric Manufacturing 200 5 3%Kroger Limited Partner Retail 180 6 3%RDI Marketing Services, Inc. Service 171 7 3%Maple Knoll Communities Healthcare 150 8 2%City of Oxford Government 120 9 2%Liberty Matrix of Oxford, LLC Healthcare 86 10 1%

Total 6,524 100%

Source: 2018 - City of Oxford

2009


Principal Employers2018 & 2009

2018

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Per CapitaPersonal Income Personal Unemployment

Year Population (1) (in thousands) Income Rate (2)

2009 23,136 281,449,440 12,165 9.40%

2010 21,371 268,868,551 12,581 9.40%

2011 21,371 268,868,551 12,581 9.60%

2012 21,444 269,786,964 12,581 7.10%

2013 21,351 268,616,931 12,581 7.10%

2014 21,470 320,976,500 14,950 4.80%

2015 21,782 323,027,060 14,830 4.20%

2016 22,104 350,171,568 15,842 4.20%

2017 22,341 361,857,177 16,197 4.10%

2018 22,859 363,092,356 15,884 4.00%


Demographic and Economic Statistics

Last Ten Years

Sources: (1) 2010 US Census Bureau; US Census Population Estimates (2) Ohio Bureau of Employment Services; rates are for Butler County

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Glossary Tab

GLOSSARY OF TERMS

ACCOUNT A term used to identify an individual asset, liability, expenditure control, encumbrance control, or fund balance.

ACCOUNTABILITY The state of being obligated to explain actions, to justify what has been done. Accountability requires the justification of the raising of public resources and the purposes for which they are used.

ACCOUNT NUMBER An eleven digit code used in the financial management system to identify each revenue (income), expenditure (expense) or balance sheet code authorized in the accounting records. Account numbers are assigned by, and unique to, the organization to which they belong.

ACCOUNTING SYSTEM The total structure of records and procedures which are used to record, classify, summarize, and report information on the financial position and results of operations of a government or any of its funds, fund types, balanced account groups, or organizational components.

ACCRUAL BASIS A basis of accounting in which transactions are recognized at the time they are incurred, as opposed to when cash is received or spent.

ACCRIAL ACCOUNTING The method of accounting under which revenues are recorded when they are earned (whether or not cash is received at the time) and expenditures are recorded when goods and services are received (whether or not cash disbursements are made at that time).

ACTIVITY The departmental efforts which contribute to the achievement of a specific set of program objectives, the smallest unit of the program budget.

ADVANCE Essentially a loan from one fund to another until the expected revenue is received at which time the loan is repaid to the fund that made the loan.

AD VALOREM TAXES Real estate and personal property taxes calculated “according to the value” of property. The taxes are based on the assessed valuation of real property and, in certain cases, on the valuation of tangible personal property.

AGENCIES Federal agency securities and/or Government-sponsored enterprises.

AGENCY FUND The funds in this group belong to someone or a group of persons affiliated with the City. The funds do not belong to the City and are neither an asset of the City, nor are they available to the City to spend. The funds are held and the City acts as custodian, for the purpose of collection and expense for the benefit of the group and to facilitate the group’s use.

AMORTIZATION The planned reduction of a debt obligation according to a stated maturity or redemption schedule.

APPROPRIATION Authorization granted by a legislative body to make expenditures and incur obligations for specific purposes. An appropriation is limited in amount to the time it may be expended.

ARBITRAGE The gain that may be obtained by borrowing funds at a lower (often tax-exempt) rate and investing the proceeds at higher (often taxable) rates. The ability to earn

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arbitrage by issuing tax-exempt securities has been severely curtailed by the Tax Reform Act of 1986, as amended.

ASKED The price at which securities are offered. ASSESS To establish an official property value for taxation. ASSESSED VALUATION The appraised worth of property as set by a taxing authority through assessments

for purposes of ad valorem taxation. The method of establishing valuation is specified in the Ohio Revised Code.

ASSETS Property owned by the city government which has monetary value. ATTRITION A method of achieving a reduction in personnel by not refilling the positions vacated

through resignation, reassignment, transfer, retirement, or means other than layoffs. AWARD Approval by the City Council, City Manager, Finance Director, or their designee,

under whose authority a purchase order is issued. AUDIT A systematic examination of all governmental resources concluded in a written report

and prepared by a certified public accountant. It is intended to test whether financial statements fairly present financial position and results of operations.

BALANCE SHEET A financial statement that discloses the assets, liabilities, reserves and balances of

a specific governmental fund as of a specific date. BALANCED BUDGET A budget in which planned funds available equal planned expenditures. BALLOON MATURITY A maturity within a serial issue of securities that contains a disproportionately large

percentage of the principal amount of the original issue. A balloon maturity is generally distinguished from a term bond by the fact that a term bond generally has the benefit of a sinking fund to smooth out the amount of principal paid from any single year’s operations.

BANKERS ACCEPTANCE A draft or bill or exchange accepted by a bank or trust company. The accepting of

institution guarantees payment of the bill, as well as the issuer. BASIS OF ACCOUNTING A term used to refer to when revenues, expenditures, expenses and transfers – and

the related assets and liabilities – are recognized in the accounts and reported on in the financial statement. Specifically, it relates to the timing of measurements made, regardless of the nature of the measurement, on either the cash or accrual method.

BASIS POINTS The measure of the yield to maturity of an investment calculated to four decimal

places. A basis point is 1/100th of 1% (.01 percent). BEARER BOND A security that does not identify its owner on its face or by registration. The security

is presumed to be owned by the person possessing it. The Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA) curtailed the issuance of tax-exempt bearer bonds.

BENCHMARK A comparative base for measuring the performance or risk tolerance of the

investment portfolio. A benchmark should represent a close correlation to the level of risk and the average duration of the portfolio’s investments.

BETTERMENT Major expenditures to materially alter a capital asset. These expenditures should

normally be charged to a capital outlay account in the budget.

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BID The price offered by a buyer of securities. Also referred to as an offer. (When you are selling, you ask for a bid.).

BID ADVERTISEMENT A public notice put in a newspaper of general circulation, containing information

about an Invitation for Bid, a Request for Qualifications, or a Request for Proposal. BID LIST A list of vendors, who have indicated in writing, intent in submitting bids for particular

categories of goods and services. This list is a compilation of recommended vendors from the department.

BID BOND A bond required of a contractor, which ensures that the contractor will enter into the

contract for which he has submitted a formal written bid and/or proposal. BOND A written promise, generally under seal, to pay a specified amount of money, called

the face value, at a fixed time in the future, called the date of maturity, and carrying interest at a fixed or variable rate, usually payable periodically. NOTE: The difference between a note and a bond is that the latter usually runs for a longer period of time and requires greater legal formality.

BOND ANTICIPATION A short-term interest-bearing security issued in anticipation of a long-term bond

issue. NOTE The investors typically rely upon the sale of a subsequent issue of securities to pay

a BAN upon maturity. BOND COUNSEL An attorney or firm of attorneys retained by the issuer to give a legal opinion

concerning the validity of the securities. The bond counsel’s opinion usually addresses the subject of tax exemption. Bond counsel may prepare, or review and advise the issuer regarding authorizing resolutions or ordinances, trust indentures, official statements, validation proceedings and litigation.

BONDED DEBT That portion of indebtedness represented by the outstanding bonds. BOND INSURANCE A type of credit enhancement where a monocline insurance company indemnifies an

investor against a default by the issuer. In the event of a failure by the issuer to pay principal and interest in-full and on-time, investors may call upon the insurance company to do so. Once assigned, the municipal bond insurance policy generally is irrevocable. The insurance company receives an up-front fee, or premium, when the policy is issued.

BOND ISSUED Bonds sold. BOND RATING A rating (made by an established bond rating company) from a schedule of grades,

indicating the probability of timely repayment of principal and interest on bonds issued.

BOOK-ENTRY-ONLY Bonds that are issued in fully registered form but without certificates of ownership.

The ownership interest of each actual purchaser is recorded on computer. BROKER A broker brings buyers and sellers together for a commission. BUDGET (Operating) A plan of financial operation embodying an estimate of proposed expenditures for a

given period and the proposed means of financing them. The term usually indicates a financial plan for a single fiscal year.

BUDGET ADJUSTMENT The act of changing the budget by moving funds from one category or line item to

another. This type of budget change does not change the legal level of control established by City Council through the passage of the original budget.

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BUDGET AMENDMENT The change of budget which increases or decreases the total budget for a program

or division total. This usually occurs when there is a change in expected revenue. BUDGETARY BASIS This refers to the basis of accounting used to estimate financing sources and uses

in the budget. This generally takes one of three forms: GAAP, cash, or modified accrual.

BUDGET CALENDAR The schedule of the key dates that the City Council follows in the preparation and

adoption of the budget. BUDGETARY CONTROL The control or management of a governmental unit or enterprise in accordance with

an approved budget for the purpose of keeping expenditures within the limitations of available appropriation and available revenues.

BUDGET DOCUMENT The instrument used by the budget making authority to present a comprehensive

financial program to the City Council. BUDGET MESSAGE A general discussion of the proposed budget, as presented in writing by the budget-

making authority to the legislative body. BUDGET MODIFICATION Similar to a budget change, but it is a change that occurs between two or more

different programs or divisions. It does not change the total budget for the City and it must balance. Budget modifications require approval from City Council.

BUDGET PROCESS The process of translating planning and programming decisions into specific financial

plans. CALL OPTION The right to redeem a bond prior to its stated maturity, either on a given date or

continuously. The call option is also referred to as the optional redemption provision. CAPACITY A measure of an organization’s ability to provide customers with the demanded

service or products, in the amount requested and in a timely manner. CAPITAL APPRECIATION A bond without current interest coupons that is sold at a substantial discount from

par. BOND Investors are provided with a return based upon the accretion of value in the bond

through maturity. CAPITAL ASSETS Assets of significant value that have a useful life of several years, also called a fixed

asset. CAPITAL BUDGET A plan of proposed capital outlays and the means of financing them; usually enacted

as part of the complete annual budget. CAPITAL EQUIPMENT Property with a useful life of three years, and a purchase cost of at least $5,000. CAPITAL IMPROVEMENT Land, buildings, structures and all facilities other than buildings, traffic lights,

machinery, equipment, automobiles, etc., with a unit cost in excess of $10,000 and a useful life of five or more years.

CAPITAL IMPROVEMENT A plan for capital expenditures to be incurred each year over a fixed period of several PROGRAM future years setting forth each capital project, identifying the expected beginning and

ending date for each project, the amount and the method of financing. CAPITAL LEASE The acquisition of a capital asset over time rather than merely paying rent for

temporary use. A lease-purchase agreement, in which provision is made for transfer

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of ownership of the property for a nominal price at the scheduled termination of the lease, is referred to as a capital lease.

CAPITAL OUTLAYS Expenditures that result in the acquisition of or addition to fixed assets.

CAPITAL PROJECT Major construction, acquisition or renovation activities which add value to a government’s physical assets or significantly increase their useful life - also called capital improvements.

CAPITAL PROJECTS FUNDS Established to account for all resources, bond proceeds and construction grants, which are used for the acquisition of capital facilities.

CASH BASIS The accounting method that records revenues when they are received in cash and records expenditures when they are paid.

CASH MANAGEMENT The process of managing monies for the City to ensure maximum cash availability and also getting the maximum yield on short-term investments of idle cash.

CERTIFICATE OF DEPOSIT A time deposit with a specific maturity evidenced by a certificate. Large-denomination

(CD) CD’s are typically negotiable.

CERTIFICATE OF A financial instrument representing a proportionate interest in payments such as lease

PARTICIPATION payments by one party (such as a city acting as a lessee) to another party (often a trustee).

CHART OF ACCOUNTS The classification system used by a city to organize the accounting for various funds.

CITY COUNCIL The elected officials of the City of Oxford, Ohio given the authority to exercise such powers and jurisdiction of all City business as conferred by the Charter of the City of Oxford.

COLLATERAL Securities, evidence of deposit or other property, which a borrower pledges to secure repayment of a loan. Also refers to securities pledged by a bank to secure deposits of public monies.

COMMERCIAL PAPER By convention, short-term, unsecured promissory notes issued in either registered or

(TAX-EXEMPT) bearer form with a stated maturity of 270 days or less.

COMMODITIES Expendable items that are consumable or have a short life span. Examples include office supplies, gasoline, minor equipment and asphalt.

COMPETITIVE BIDDING The process wherein a vendor openly competes with other vendors, through a formal or informal process, for the City’s business.

COMPETITIVE SALE The sale of securities in which the securities are awarded to the bidder who offers to purchase the issue at the best price or lowest cost.

COMPREHENSIVE ANNUAL The official annual report for the City of Oxford. It includes five combined statements for

FINANCIAL REPORT (CAFR) each individual fund and account group prepared in conformity with GAAP. It also includes supporting schedules necessary to demonstrate compliance with finance-related legal and contractual provisions, extensive introductory material, and a detailed.

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CONDUIT FINANCING The issuance of securities by a governmental entity to finance a project that will primarily benefit a third party, typically a private corporation, college or university. The security for this type of financing is usually the credit of the private entity, rather than the governmental unit. Usually such securities do not constitute general obligations of the issuer since the private entity is liable for generating the pledged revenues for repayment. Industrial development bonds or economic development bonds are a common type of conduit financing.

CONTINUING DISCLOSURE The requirement by the Securities and Exchange Commission for most issuers of municipal debt to provide current financial information to the informational repositories for access by the general marketplace.

CONTRACT An agreement between the City and a Supplier to furnish supplies and/or services over a designated period of time, during which purchases are made of the commodity specified.

CONTRACTUAL SERVICES Services rendered to a government by private firms, individuals, or other governmental agencies. Examples include rent, maintenance agreements and professional consulting services.

CONTRACTOR The successful vendor(s) awarded a contract by the City of Oxford.

CONTINGENCY The amount reserved or set-aside, within a contract, to cover unplanned events over the life of the contract.

COST ALLOCATION The method used to charge Enterprise Funds for their share of administration costs.

COUPON (a) The annual rate of interest that a bond's issuer promises to pay the bondholderon the bond's face value. (b) A certificate attached to a bond evidencing interest clueon a payment date. DEALER: A dealer, as opposed to a broker, acts as a principalin all transactions, buying and selling for his own account.

COUPON RATE The interest rate on specific maturities of a bond issue. While the term “coupon” derives from the days when virtually all municipal bonds were in bearer form with coupons attached, the term is still frequently used to refer to interest rates on different maturities of bonds in registered form.

CURRENT REVENUES Those revenues received within the present fiscal year.

CURRENT TAXES Taxes that are levied and due within the ensuing fiscal year.

CUSIP NUMBER The term CUSIP is an acronym for the Committee on Uniform Securities Identification Procedures. An identification number is assigned to each maturity of an issue, and is usually printed on the face of each individual certificate of the issue. The CUSIP numbers are intended to help facilitate the identification and clearance of municipal securities.

CUSTOMER The recipient of a product or a service provided by the City.

DEBENTURE A bond secured only by the general credit of the issuer.

DEBT BURDEN The ratio of outstanding tax-supported debt to the market value of property within a jurisdiction. The overall debt burden includes a jurisdiction’s proportionate share of overlapping debt as well as the municipality’s direct net debt.

DEBT LIMITATION The maximum amount of debt that is legally permitted by a jurisdiction’s charter, constitution, or statutes.

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DEBT SERVICE The annual payment of principal and interest on the City’s outstanding bonded

indebtedness. DEBT SERVICE FUND A fund established to finance and account for the accumulation of resources for, and

the payment of, general long-term debt principal and interest, also called a SINKING FUND.

DEBT SERVICE FUND The amounts of revenue which must be provided for a debt service fund so that all REQUIREMENTS principal and interest payments can be made in full, on schedule. DEBT SERVICE RESERVE The fund into which moneys are placed which may be used to pay debt service if FUND pledged revenues are insufficient to satisfy the debt service requirements. DEFAULT The failure to pay principal or interest in full or on time. An actual default should be

distinguished from technical default. The latter refers to a failure by an issuer to abide by certain covenants but does not necessarily result in a failure to pay principal or interest when due.

DEFEASANCE Providing for payment of principal of premium, if any, and interest on debt through

the first call date or scheduled principal maturity in accordance with the terms and requirements of the instrument pursuant to which the debt was issued. A legal defeasance usually involves establishing an irrevocable escrow funded with only cash and U. S. Government obligations.

DEFICIT A term generally applied to the budget as a whole, reflecting real or projected

revenue shortages, meaning there are insufficient funds to cover expenses. DELINQUENT TAXES Taxes that remain unpaid after the date on which a penalty for nonpayment is

attached. DELIVERY DATE The date by which goods or services are needed. DELIVERY VS. PAYMENT There are two methods of delivery of securities: delivery versus payment and delivery

versus receipt. Delivery versus payment is delivery of securities with an exchange of money for the securities. Delivery versus receipt is delivery of securities with an exchange of a signed receipt for the securities.

DEPARTMENT An administrative division of the City having management responsibility for an

operation or a group of related operations within a functional area. DEPOSITORY TRUST A limited purpose trust company organized under the New York Banking Law. DTC COMPANY (DTC) facilitates the settlement of transactions in municipal securities. DEPRECIATION 1) Expiration in the service life of fixed assets, attributable to wear and tear through

use and lapse of time, obsolescence, inadequacy, or other physical or functional cause.

(2) The portion of the cost of a fixed asset charges as an expense during a particular Period.

DERIVATIVES A financial product, the value of which is derived from the value of an underlying

asset, reference rate or index. Typically these agreements are contracts between a lender/investor and a borrower and include interest rate swaps, swaptions, caps, floors, collars, and forward purchase agreements.

DISCOUNT The difference between a bond’s par value and the price it is sold when the latter is less than par.

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DISBURSEMENT Payment for goods and services in cash, by check or by money order. DISTINGUISHED BUDGET A voluntary awards program administered by the Government Finance Officers PRESENTATION AWARDS Association to encourage governments to prepare effective budget documents. PROGRAM DIVERSIFICATION Dividing investment funds among a variety of securities offering independent returns. DOUBLE-BARRELED BOND A bond secured by a defined source of revenue (other than general property taxes)

and the full faith and credit of an issuer. EMERGENCY Purchases that are made to meet a critical, unforeseen need of the City, where the

City’s ability to serve the public would be impaired if the purchase is not made immediately. Emergency purchases are exempt from standard purchasing procedures and will qualify for exemption when declared by the City Council of the City of Oxford.

ENCUMBRANCES Obligations in the form of purchase orders, contracts, or salary commitments which

are chargeable to an appropriation, and for which a part of the appropriation is reserved. They cease to be encumbrances when paid or when the actual liability is set up.

ENTERPRISE ACTIVITY A revenue-generating project or business. The project often provides funds

necessary to pay debt service on securities issued to finance the facility. The debts of such projects are self-liquidating when the projects earn sufficient monies to cover all debt service and other requirements imposed under the bond contract.

ENTERPRISE FUND A fund established to finance and account for operations that are financed and

operated in a manner similar to private business enterprises – where the intent of the governing body is that the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges. Examples of enterprise funds are those of water, sewer, and sanitation services.

EQUITY Balance remaining after liabilities are deducted from assets. ESTIMATED REVENUES Projections of funds to be received during the fiscal year. EXPENDITURES If the accounts are kept on the accrual basis, this term designates total charges

incurred, whether paid or unpaid, including expenses, provision for retirement of debt not reported as a liability of the fund from which retired, and capital outlays. NOTE: Encumbrances are not considered expenditures.

EXPENDABLE TRUST FUNDS A fund used to account for assets held by the City in a trustee capacity

or as an agent for individuals, private organizations, other governments, and/or other funds. Expendable funds are accounted for in essentially the same manner as governmental funds.

EXPENSES Charges incurred, whether paid or unpaid, for operation, maintenance, and interest,

and other charges which are presumed to benefit the current fiscal period. EXPEDITE When the purchasing process is accelerated through normal procedures in order to

prevent work stoppage or loss of the government’s money. EXTRAORDINARY REPAIRS Major expenditures necessary to lengthen the useful life of a capital asset. These

expenditures should normally be charged to a capital outlay account in the budget.

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FACE VALUE The value printed or written on the face, as of a bill or bond; the value of a security that is set by the company issuing it.

FEDERAL CREDIT AGENCIES Agencies of the Federal government set up to supply credit to various classes of institutions and individuals, e.g., Saving & Loan's, small business firms, students, farmers, farm cooperatives, and exporters.

FEDERAL DEPOSIT A federal agency that insures bank deposits, currently up to $100,000 per deposit. INSURANCE CORPORATION

FEDERAL FUNDS RATE: The rate of interest at which Fed funds are traded. This rate (FDIC) is currently pegged by the Federal Reserve through open-market operations.

FEDERAL HOME LOAN Government sponsored wholesale banks (currently 12 regional banks), which lend BANKS (FHLB) funds and provide correspondent banking services to member commercial banks,

thrift institutions, credit unions and insurance companies. The mission of the FHLBs is to liquefy the housing related assets of its members who must purchase stock in their district Bank.

FEDERAL NATIONAL FNMA, like GNMA was chartered under the Federal National Mortgage Association Act

MORTGAGE ASSOCIATION in 1938. FNMA is a federal corporation working under the auspices of the Department

(FNMA) of Housing and Urban Development (HUD). It is the largest single provider of residential mortgage funds in the United States. Fannie Mae, as the corporation is called, is a private stockholder-owned corporation. The corporation's purchases include a variety of adjustable mortgages and second loans, in addition to fixed-rate mortgages. FNMA's securities are also highly liquid and are widely accepted. FNMA assumes and guarantees that all security holders will receive timely payment of principal and interest.

FEDERAL OPEN MARKET Consists of seven members of the Federal Reserve Board and five of the twelve COMMITTEE (FOMC) Federal Reserve Bank Presidents. The President of the New York Federal Reserve

Bank is a permanent member, while the other Presidents serve on a rotating basis. The Committee periodically meets to set Federal Reserve guidelines regarding purchases and sales of Government Securities in the open market as a means of influencing the volume of bank credit and money.

FEDERAL RESERVE The central bank of the United States created by Congress and consisting of a seven SYSTEM member Board of Governors in Washington, D.C., 12 regional banks and about

5,700 commercial banks that are members of the system.

FEMA Federal Emergency Management Agency is a federal agency responsible for the overall coordination of federal disaster response and recovery activities including public assistance programs.

FINAL BUDGET Term used to describe revenues and expenditures for the upcoming year beginning January 1st and ending December 31st, as adopted by City Council.

FINAL OFFICIAL A document published by the issuer that disclose material information on a new issue of

STATEMENT (FOS) municipal securities including the purposed of the issue, how the securities will be repaid, and the financial, economic and social characteristics of the issuing government. Investors may use this information to evaluate the credit quality of the securities.

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FINANCIAL ADVISOR A consultant who advises an issuer on matters pertinent to a debt issue, such as structure, sizing, timing, marketing, pricing, terms and bond ratings.

FINANCIAL POLICY A government’s policies with respect to revenues, spending and debt management

as these relate to government services, programs, and capital planning and programming of government budgets and their funding. The City policy was adopted on June 6, 2005.

FINANCIAL TERMS A glossary of specialized financial terms. FISCAL PERIOD Any period at the end of which a governmental unit determines its financial condition

and the results of its operations and closes its books. FITCH INVESTORS SERVICE A financial services company, founded in 1913, which provides investors with an

independent assessment of the creditworthiness of debt obligations. FIXED ASSETS Assets of a long-term character which are intended to continue to be held or used,

such as land, buildings, machinery, furniture and other equipment. FLOW OF FUNDS The order in which pledged revenues must be disbursed as set forth in the trust

indenture or bond resolution. FORECASTING The process of analyzing current and historical data to determine future trends. FULL FAITH AND CREDIT A pledge of the General Taxing power of a government to repay debt obligations

(typically used in reference to bonds). FUNCTION A major class or grouping of related activities aimed at accomplishing a major service

or regulatory program for which the City is responsible. For example, public safety is a function.

FUND An independent fiscal and accounting entity with a self balancing set of accounts

recording cash and/or other resources, together with all related liabilities, obligations, reserves, and equities which are segregated for the purpose of carrying on specific activities or attaining certain objectives.

FUND BALANCE The excess of a fund’s assets over its liabilities and reserves. GAAP Generally Accepted Account Principles. Uniform minimum standards for financial

accounting and recording, encompassing the conventions, rules, and procedures that define accepted accounting principles. The primary authoritative body on the application of GAAP to state and local governments is the Governmental Accounting Standards Board (GASB).

GENERAL FUND The fund that is available for any legal authorized purpose and which is therefore

used to account for all revenue and all activities except those required to be accounted for in another fund. NOTE: The General Fund is used to finance the ordinary operations of a governmental unit.

GENERAL LEDGER A book, file or other devise which contains the accounts needed to reflect the

financial position and the results of operations of an entity. In double entry bookkeeping, the debits and credits in the general ledger are equal; therefore, the debit balances equal the credit balances.

GENERAL OBLIGATION Bonds for whose payments the full faith and credit of the BONDS issuing body are DEBT pledged. More commonly, but not necessarily, general obligation bonds are

considered to be those payable from taxes and other general revenues.

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GFOA Government Finance Officers Association. An organization founded to support the

advancement of governmental accounting, auditing, and financial reporting. GOAL A long-term attainable target for an organization. An organization’s vision of the

future. GOODS A generic term that includes all types of property to be purchased by the City;

equipment, supplies, materials, components and repair parts. GOVERNMENTAL FUNDS Refers to the General Fund, all Special Revenue Funds and the Debt Service

Fund(s) or General Obligation Funds. GOVERNMENTAL NATIONAL Securities influencing the volume of bank credit guaranteed by FNMA and issued

by MORTGAGE ASSOCIATION mortgage bankers, commercial banks, savings and loan associations, and other

institutions. Security holder is protected by full faith and credit of the U.S. Government. Fannie Mae securities are hacked by the FHA, VA or FMHA mortgages. The term "pass-throughs" is often used to describe Freddie Macs.

GRANT A contribution by one governmental unit, or private organization to another. The

contribution is usually made to aid in the support of a specified function and is not repaid by the City.

HISTORICAL COST The original total cost of all payments made to place an asset in service. HOMESTEAD EXEMPTION A deduction from the total taxable assessed value of property occupied by the owner

in the State of Ohio. Currently, the exemption is $25,000 for all qualified property owners.

IMPACT FEES Fees charged to developers to cover, in whole or in part, the anticipated cost of

improvements borne by the City that will be necessary as a result of the development.

INCOME This term is used in accounting for governmental enterprises and represents the

excess of the revenues earned over the expenses incurred in carrying on particular phases of an enterprise’s activities. The excess of the total revenues over the total expenses of the enterprise for a particular accounting period is called “net income.”

INDENTURE A contract between the issuer and a trustee stipulating the characteristics of the

financial instrument, the issuer’s obligation to pay debt service, and the remedies available to the trustee in the event of a default.

INDIRECT COSTS Costs associated with, but not directly attributed to, providing a product or service.

These are usually costs incurred by other departments in the support or operating departments.

INFRASTRUCTURE The physical assets of a government (e.g. streets, water, sewer, public buildings,

and parks). INFRASTRUCTURE ASSET 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. INSURABLE COST The fixed asset value for insurance purposes to be maintained and provided for

proper coverage.

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INSURANCE Includes all insurance carried for the protection of the local government, such as fire, theft, casualty, general and professional liability.

INTERFUND TRANSFERS Amounts transferred from one fund to another.

INTERGOVERNMENTAL Revenue received from another governmental entity, such as county, state or federal REVENUE governments.

INTERNAL CONTROL A plan of organization for purchasing, accounting, and other financial activities which, among other things, provides that: the duties of employees are subdivided so that no single employee handles a financial action from beginning to end; proper authorization from specific responsible officials are obtained before key steps in the processing of a transaction are completed; and, records and procedures are arranged appropriately.

INTERNAL SERVICE FUNDS Funds used to account for the financing of goods or fund services provided by one department or agency to other departments or agencies of a government, or to other governments, on a cost-reimbursement basis.

ISSUANCE COSTS The costs incurred by the bond issuer during the planning and sale of securities. These costs include but are not limited to financial advisory and bond counsel fees, printing and advertising costs, and other expenses incurred in the marketing of an issue.

ISSUER COUNSEL An attorney retained by the issuer to represent its best interest in a debt transaction. Often this role is performed by bond counsel, however, at time separate counsel is engaged that does not have responsibility to issue the bond opinion as well as represent the issuer’s best interests.

INVENTORY ASSETS Inventory items which are desirable to be accounted for in the asset management system but which do not meet the definition of a fixed or capital asset.

INVESTMENTS Securities and real estate held for the production of income in the form of interest, dividends, rentals or lease payments. The term does not include fixed assets used in city operations.

INVENTORY A detailed listing of property currently held by the government.

INVITATION TO BID This is a formal written document that requests from bidders a firm price and delivery details for specified merchandise listed on a purchase requisition. An Invitation to Bid is always required when the anticipated level of expenditure will be greater than $20,000. It may be used anytime the Finance Director, the Department, or the City Manager feels it is justified.

JUNIOR LIEN BONDS Bonds that have a subordinate claim against pledged revenues.

LAPSING APPROPRIATION An appropriation made for a certain period of time, generally for the budget year. At the end of the specified period and unexpected or unencumbered balance lapses or ends unless otherwise provided by law.

LEASE An obligation wherein a lessee agrees to make payments to a lessor in exchange for the use of certain property. The term may refer to a capital lease or to an operating lease.

LEASE REVENUE BONDS Bonds that are secured by an obligation of one party to make annual lease payments to another.

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LESSEE The party to a lease agreement that obtains use of a facility or piece of equipment on exchange for rental payments.

LESSOR The owner of the property being leased.

LETTER OF CREDIT Bank credit facility whereby a bank will honor the payment of an issuer’s debt, in the event that an issuer is unable to do so, thereby providing an additional source of security for bondholders for a predetermined period of time. A letter of credit often is referred to as an L/C or an LOC. Letter of Credit can be issued on a “stand-by” or “direct pay” basis.

LEVY To impose taxes for the support of government activities.

LIABILITIES Debts or other legal obligation arising out of transactions in the past, which must be liquidated, renewed, or refunded at some future date. This term does not include encumbrances.

LINE ITEM BUDGET A budget prepared along departmental functions that focuses on what is to be bought and categorizes the expenditures by defined object codes.

LINE OF CREDIT Bank credit facility wherein the bank agrees to lend up to a maximum amount of funds at some date in the future in return for a commitment fee.

LIQUIDITY A liquid asset is one that can be converted easily and rapidly into cash without a substantial loss of value. In the money market, a security is said to be liquid if-the spread between bid and asked prices is narrow and reasonable size can be done at those quotes. LOCAL GOVERNMENT INVESTMENT POOL (LGIP): The aggregate of all funds from political subdivisions that are placed in the custody of the State Treasurer for investment and reinvestment.

LONG-TERM DEBT Debt with a maturity of more than one year after the date of issuance.

LOWEST RESPONSIVE AND This is the vendor who offers the lowest bid which meets all the specifications, RESPONSIBLE BIDDER requirements, terms, and conditions of the Invitation to Bid as outlined in Ohio

Revised Code Section 9.31.2. It is expressly understood that the lowest responsive and responsible bid includes any related costs to the City, using a total cost concept.

MANAGEMENT PLAN The strategic planning items that summarizes and articulates the Goals and Objectives for each department.

MANAGING UNDERWRITER The member (or members) of an underwriting syndicate charged with the primary responsibility for conducting the affairs of the syndicate. The managers take the largest underwriting commitment.

MAINTENANCE & All operating expenses with the exception of salaries, wages, benefits and debt service,

OPERATIONS used in the City’s budget.

MARKET VALUE The price at which a security is trading and could presumably be purchased or sold.

MASTER REPURCHASE A written contract covering all future transactions between the parties to repurchase—

AGREEMENT reverse repurchase agreements that establishes each party's rights in the transactions. A master agreement will often specify, among other things, the right of

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the buyer-lender to liquidate the underlying securities in the event of default by the seller borrower.

MATERIALS & SUPPLIES Expendable materials and operating supplies necessary to conduct departmental

operations. MATURITIES The dates on which the principal or stated values of investments or debt obligations

mature and may be reclaimed. MILL 1/1000 of one dollar; used in computing taxes by multiplying the rate times the

taxable value divided by 1,000. Example: millage rate of $4.91 per thousand, taxable value of $100,000:

$100,000 X 4.91 = $4.91 1,000 MILLAGE A figure assigned to each governmental unit with ad valorem taxing authority for use

in determining taxes. It determines how much revenue the government will receive from property taxes and how much an individual property owner pays by applying the millage rate to the value of property within the City.

MISSION A description of the scope and purpose of a City department. MODIFIED ACCRUAL A basis of accounting in which expenditures are accrued but revenues are accounted ACCOUNTING for when they become measurable and available. MONEY MARKET The market in which short-term debt instruments (bills, commercial paper, bankers'

acceptances, etc.) are issued and traded. MOODY’S INVESTOR’S A financial service company, a subsidiary of Dun & Bradstreet Corporation, which

has SERVICE provided ratings for municipal securities and other financial information to investors

since 1918. MUNICIPAL SECURITIES A self-regulating organization established in September of 1975 upon the

appointment RULEMAKING BOARD of a fifteen member Board by the Securities and Exchange Agreement. The MRSB

is (MSRB) comprised of representatives from investment banking firms, dealer bank

representatives, and public representatives; it is entrusted with the responsibility of writing rules of conduct for the municipal securities market. New Board members are selected by the MSRB pursuant to the method set forth inboard rules.

MUTUAL FUND An investment company that continually offers new shares and buys existing shares

back at the request of the shareholder and uses its capital to invest in diversified securities of other companies; a regulated investment company with a pool of assets that regularly sells and redeems its shares.

NEGOTIATED SALE A sale of securities in which the terms of sale are determined through negotiation

between the issuer and the purchaser, typically an underwriter, without competitive bidding.

NET INTEREST COST (NIC) The average interest cost of a bond issue calculated on the basis of simple interest.

This calculation involves a fraction in which the numerator is the gross amount of interest to be paid over the bonds’ life (adjusted for the amount or premium granted at the time of sale), and the denominator is the average of the bond issue multiplied by the issue’s par value.

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NETWORK Composed of all assets that provide a particular type of service for a government. A network of infrastructure assets may be only one infrastructure asset that is composed of many components.

NO-LOAD Sold directly to customers at net asset value without a sales commission.

NON-OPERATING Income of governmental enterprises of a business income character which is not derived from the operation of such enterprises. An example is interest on investments or on bank deposits.

NOTE A written promise to pay a certain amount of money on a specific date, with interest. By convention, the maturity of a note is one year or less, making it short-term debt. However, financial instruments with a longer stated maturity sometimes are called Notes. For example, a bond anticipation note can have maturities of two years or longer.

OBJECT CODE An account to which expense or expenditure is recorded in order to accumulate and categorize the various types of payments that are made by government. These are normally grouped into Personal Services, Materials & Supplies, Other Contractual Services, Capital and other categories for budgetary analysis and financial reporting. Certain object codes are maintained by the State of Ohio Uniform Accounting System.

OBJECT OF EXPENDITURE An expenditure classification, referring to the lowest and most detailed level of classification, such as electricity, office supplies, asphalt, and furniture.

OBJECTIVE Something to be accomplished in specific, well-defined, and measurable terms and that is achievable within a specific time frame.

OBLIGATIONS Amounts which a government may be legally required to meet out of its resources. They include not only actual liabilities, but also encumbrances not yet paid.

OFFER The price asked by a seller of securities. (When you are buying securities, you ask for an offer.) See Asked and Bid.

OFFICIAL STATEMENT (OS) A document published by the issuer that discloses material information on a new issue of municipal securities including the purposes of the issue, how the securities will be repaid, and the financial, economic and social characteristics of the issuing government. Investors may use this information to evaluate the credit quality of the securities.

OPEN MARKET Purchases and sales of government and certain other securities in the open market OPERATIONS by the New York Federal Reserve Bank as directed by the FOMC in order to

influence the volume of money and credit in the economy. Purchases inject reserves into the bank system and stimulate growth of money and credit; sales have the opposite effect. Open market operations are the Federal Reserve's most important and most flexible monetary policy tool.

OPERATING EXPENSES As used in the accounts of governmental enterprises of a business character, the term means such costs as are necessary to the maintenance of the enterprise, the rendering of services for which it operated, the sale of merchandise, the production and disposition of commodities produced, and the collection of the revenues.

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OPERATING LEASE A lease that enables the lessee to acquire the use of the asset only, not its ownership as in a capital lease. The lease term typically runs for only a portion of the asset’s useful life.

OPERATING REVENUE Funds that the government receives as income to pay for ongoing operations. It

includes such items as taxes, fees from specific services, interest earning, and grant revenues. Operating revenues are used to pay for day to day services.

ORDINANCE A formal legislative enactment by the City Council, a law. ORDINARY REPAIRS Expenditures necessary to maintain a fixed asset in good operating condition. These

expenditures should normally be charged to a maintenance or repair line item in the budget.

OTHER CONTRACTUAL Payments for custodial services, and other services procured by contract or

agreement SERVICES with persons, firms, corporations, or other government units. ORIGINAL ISSUE DISCOUNT Bonds sold at a substantial discount from their par value at the time of the original

sale. BONDS OVERLAPPING DEBT The legal boundaries of local governments often overlap. In some cases, one unit

of government is located entirely within the boundaries of another. Overlapping debt represents the proportionate share of debt that must be borne by one unit of government because another government with overlapping or underlying taxing authority issued its own bonds.

PAR VALUE The face value or principal amount of a security. PAYING AGENT An agent of the issuer with responsibility for timely payment of principal and interest

to bond holders. PAYMENT BOND A bond required of a contractor that ensures that all suppliers and subcontractors of

the contract will be paid for work and/or materials supplied in the course of the contract.

PERFORMANCE BOND A bond with a useful life of three years, and a purchase cost during the execution of

the contract. PERSONAL PROPERTY Tangible property with an extended life value of one year or more and is movable. PERSONAL SERVICES Expenditures for salaries, wages, and related employee benefits. POLICY A plan, course of action, or guiding principle, designed to set parameters for

decisions and actions. PORTFOLIO Collection of securities held by an investor. PRELIMINARY OFFICIAL The POS is a preliminary version of the official statement that is used by an issuer

or STATEMENT (POS) underwriters to describe the proposed issue of municipal securities prior to the

determination of the interest rate(s) and offerings price(s). The preliminary official statement, also called a “red herring”, often is examined upon by potential purchasers prior to making an investment decision.

PREMIUM The excess of the price at which a bond is sold over its face value.

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PRESENT VALUE The value of a future amount or stream of revenues or expenditures in current

dollars. PRIMARY DEALER A group of government securities dealers who submit daily reports of market activity

and positions and monthly financial statements to the Federal Reserve Bank of New York and are subject to its informal oversight. Primary dealers include Securities and Exchange Commission (SEC)-registered securities broker-dealers, banks, and a few unregulated firms.

PRIOR-YEAR CARRYOVER Money spent in one fiscal year, but carried forward to the next budget. Cash carried

forward can be used to pay operating expenses at the beginning of a fiscal year if anticipated revenues have not yet been collected.

PRIOR-YEAR Obligations from previous fiscal years in the form of purchase orders, contracts or ENCUMBRANCES salary commitments which are chargeable to an appropriation, and for which a part

of

the appropriation is reserved. They cease to be encumbrances when the obligations are paid or otherwise terminated.

PRIVATE ACTIVITY BONDS A bond where the use of bond proceeds are used for private purposes. If deemed

a private activity bond, the interest is not tax exempt unless the use of the proceeds meets certain requirements of the Internal Revenue Code.

PRODUCTIVITY A measure of the service output of City programs compared to the per unit resource

input invested. PROGRAM A group of related activities performed by one or more organizational units for the

purpose of accomplishing a function for which the City is responsible. PROFESSIONAL SERVICES Legal, medical, engineering, architectural, surveying, appraisal and other services

procured for independent professional assistance and not directly involved with accounting and/or auditing.

PROPERTY TAXES Used to describe all revenue received in a period from current taxes, delinquent

taxes, penalties, and interest on delinquent taxes, property taxes are levied on both real and personal property according to the property’s valuation and the tax rate.

PROPOSED BUDGET The budget proposed by the City Manager to the City Council for review and

approval. PRUDENT PERSON RULE An investment standard. In some states the law requires that a fiduciary, such as a

trustee, may invest money only in a list of securities selected by the custody state—the so-called legal list. In other states the trustee may invest in a security if it is one which would be bought by a prudent person of discretion and intelligence who is seeking a reasonable income and preservation of capital.

PURCHASE An act that includes the acquisition of goods and services, to include the act of

leasing personal or real property. Separate, sequential, and component purchases will be treated as a single purchase.

PURCHASING The act, function, and responsibility for the acquisition of goods and services. PURCHASE ORDER A document issued to authorize a vendor or vendors to deliver specified merchandise

or render a specified service for a stated price. Outstanding purchase orders are called encumbrances.

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PURCHASE REQUISITION A written request from a department to the purchasing office for specific goods or

services. This action precedes the authorization of a purchase order. PUT OPTION The right to demand repayment of principal prior to a bond’s maturity. In the case of

short-term variable rate debt, this right often is referred to as a variable-rate demand option.

QUALIFIED PUBLIC A financial institution which does not claim exemption from the payment of any sales

or DEPOSITORIES compensating use or ad valorem taxes under the laws of this state, which has

segregated for the benefit of the commission eligible collateral having a value of not less than its maximum liability and which has been approved by the Public Deposit Protection Commission to hold public deposits.

RATE OF RETURN The yield obtainable on a security based on its purchase price or its current market

price. This may be the amortized yield to maturity on a bond the current income return.

REAL PROPERTY Property which is land, buildings, or other capital improvements which become an

integral and connected part to the real property (playground equipment, etc.). RECURRING EXPENSES Expenses that continue from year to year, where a similar amount can be expected

annually. Examples include personal expenses and charges for utilities. Non-recurring expenses are those that exist for a limited period or whose amounts vary considerably from one year to the next. Examples of non-recurring revenue include proceeds from grants and the sale of assets.

REFUNDING A procedure whereby an issuer refinances an outstanding bond issue by issuing new

bonds. REGISTERED BOND A security on which the ownership is recorded by the issuer or its agent. REPLACEMENT COST The estimated replacement value of an asset. REPURCHASE AGREEMENT A holder of securities sells these securities to an investor with an agreement to (RP OR REPO) repurchase them at a fixed price on a fixed date. The security "buyer" in effect lends

the "seller" money for the period of the agreement, and the terms of the agreement are structured to compensate him for this. Dealers use RP extensively to finance their positions. Exception: When the Fed is said to be doing RP, it is lending money that is, increasing bank reserves.

REQUEST FOR A formal written document requesting the potential vendor(s) qualifications to QUALIFICATIONS deliver a specified service to the City. The offer allows the City to compare

qualifications of the bidders to select the bidder that best meets the City’s needs. This process is typically used for specialized services in the areas of architecture, engineering, and technology.

REQUEST FOR PROPOSAL A formal written document requesting that potential vendors make an offer for

services to the City. The offer allows for negotiations after the proposals have been received, but before a contract is awarded. This process is normally used for the acquisition of insurance coverage, bank relationships, and other service related items.

REQUISITION A written request from a department to the purchasing office for specific goods or

services. This action precedes the authorization of a purchase order.

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RESERVE An account used to indicate that a portion of fund equity is legally restricted for a specific purpose or not available for appropriation and spending.

RESERVE FOR A budgetary reserve set aside for emergencies or unforeseen expenditures not CONTINGENCY otherwise budgeted for. RESERVE FUND A fund established to accumulate money for a special purpose, such as the purchase

of new equipment. RESOLUTION A specific or temporary order of a legislative body; an order of a legislative body

requiring less legal formality than an ordinance or statute. RESOURCES Total amounts available for appropriation including estimated revenues, fund

transfers and beginning balances. RETAINAGE In a construction contract, it is the money earned by a contractor but not paid to the

contractor until the completion of the construction, including the warranty period, or at another pre-determined date. The retainage is held back as assurance for the quality of the contractors work.

RETAINED EARNINGS Accumulated profits of an enterprise fund. REVENUE The yield of taxes and other sources of income that the city collects and receives into

the treasury for public use. For those revenues which are recorded on the accrual basis, this term means additions to assets which: (a) do not increase any liability; (b) do not represent the recovery of an expenditure; (c) do not represent the cancellation of certain liabilities without a corresponding increase in other liabilities or a decrease in assets; and (d) do not represent contributions of fund capital in enterprise and internal service funds.

REVENUE BOND A bond which is payable from a specific source of revenue and to which the full faith

and credit of an issuer with taxing power is not pledged. They are payable from identified sources of revenue, and do not permit the bondholders to compel the City to pay debt service from any other source. Pledged revenues are derived from the operation of an enterprise. Generally, no voter approval is required prior to issuance.

RISK MANAGEMENT An organized attempt to protect a government’s assets against accidental loss in the

most economical method. ROLLED BACK RATE The millage rate that, when multiplied by the tax roll, would yield the same amount

of revenue for the taxing authority as was yielded by the millage rate levied in the previous year. Normally, as the tax roll rises by virtue of reassessment, the rolled-back rate will be slightly lower than the previous year’s millage levy. This reduced rate multiplied by the value of new construction/annexation added to the roll during the year provides the only source of additional tax revenue if the rolled-back rate is levied.

SAFEKEEPING A service to customers rendered by banks for a fee whereby securities and valuables

of all types and descriptions are held in the bank's vaults for protection. SALARIES & WAGES For the purpose of budgeting, this term refers to all wages and related items: regular (PERSONNEL) pay, overtime, longevity pay, Medicare, life insurance, retirement plan contributions,

health insurance and workers’ compensation insurance. SECONDARY MARKET The market in which bonds are sold after their initial sale in the new issue market. SECURITIES & EXCHANGE Agency created by Congress to protect investors in securities transactions by

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COMMISSION administering securities legislation. SECURITIES & EXCHANGE See Uniform Net Capital Rule. COMMISSION RULE 15C3-1 SENIOR LIEN BONDS Bonds having a prior or first claim on pledged revenues. SERIAL BONDS A bond issue in which the principal is repaid periodic installments over the issue’s

life. SERVICE An activity that: produces an output that is not physical in nature; and produces an

output that, when provided, provides utility to the customer in the form of intangible benefits.

SERVICES A generic term, to include all work or labor performed for the City on an independent

contractor basis, including maintenance, construction manual, clerical, or professional services.

SERVICE CHARGES The amount the City receives for the provision of services and commodities, or the

performance of specific services benefiting the person charged. SPECIAL ASSESSMENT A compulsory levy made against certain properties to defray part or all of the cost of

a specific improvement or service deemed to primarily benefit those properties. All tax-exempt properties in the affected area will also have to pay the special assessment.

SPECIAL REVENUE FUNDS A fund used to account for the proceeds of specific revenue sources (other than

special assessments, expendable trusts, or for major capital projects) that are legally restricted to expenditure for specified purposes. An example is the Revenue Sharing Fund typically maintained by cities.

SPECIFICATIONS Statements containing a detailed description of the terms of the contract, as well as

specific details for the goods and/or services. The details or specifications should be descriptive, but not restrictive.

SOLE SOURCE Purchases of goods or services that are available from only one supplier. There may

be just one vendor because of patents or copyrights, or simply because the vendor is the only one which supplies the goods or service. These purchases are exempt from the standard bidding requirements.

STANDARD & POOR’S A financial service company, a subsidiary of McGraw-Hill Company. S&P provides CORPORATION (S & P) ratings for municipal securities and other financial information to investors. STATE CONTRACT An item available through the State of Ohio Department of Administrative Services PURCHASE Cooperative Purchasing Program. The State has publicly advertised and received

qualified bids for specific items. These appear on a listing periodically published by the State. The City of Oxford has elected to participate in the cooperative purchasing program for governmental subdivisions and other state agencies.

STRATEGIC PLANNING An approach to long-term planning that align the unit’s mission with its specific

courses of action and results measurements. STRUCTURED NOTES Notes issued by Government Sponsored Enterprises (FHLB, FNMA, SLMA, etc.) and

Corporations, which have imbedded options (e.g., call features, step-up coupons, floating rate coupons, and derivative-based returns) into their debt structure. Their

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market performance is impacted by the fluctuation of interest rates, the volatility of the imbedded options and shifts in the shape of the yield curve.

SUBSYSTEM Composed of all assets that make up a similar portion or segment of a network of

assets. SUPPLEMENTAL An additional appropriation made by the governing body after the budget year or APPROPRIATION biennium has started. SUPPLEMENTAL REQUESTS Programs and services which departments would like to have added (in priority

order) over their original budget, or if revenue received is greater than anticipated. SURPLUS Item(s) no longer needed by a department, regardless of its value or condition. TAG NUMBER The unique number each fixed asset is given by the Finance Department that locates

the asset in the asset management system. TAX BASE$10 The total value of all real, personal and mineral property in the City as of January 1st

of each year, as certified by the County Auditor. The tax base represents net value after all exemptions.

TAX LEVY The total amount to be raised by general property taxes for purposes specified in the

Tax Levy Ordinance. TAXING LIMIT The maximum rate at which the City may levy a tax, which for Ohio municipalities is

$10 per thousand dollars of assessed value. TAX RATE The amount of tax levied for each $1,000.00 of assessed valuation. TAX ROLL The certification of assessed table values prepared by the County Auditor and

presented to the taxing authority by July 1st ( or later if an extension is granted by the State of Ohio) of each year.

TERM BONDS A bond issue in which the entire principal matures on one date. Term bonds also

refer to a particularly large maturity of a bond issue that is created by aggregating a series of maturities. In the latter instance, a provision is made for mandatory structuring fund installments in advance of the term bond’s maturity to reduce the burden of a particular large debt service payment in any one fiscal year.

TAX INCREMENT FINANCING (TIF) Is a public financing method that is used as a subsidy for redevelopment,

infrastructure, and other community-improvement projects in many countries, including the United States

TRANSFERS Amounts transferred from one fund to finance activities in another fund. TREASURY BILLS A non-interest bearing discount: security issued by the U.S. Treasury to finance the

national debt. Most bills are issued to mature in three months, six months, or one year.

TREASURY BONDS Long-term coupon-bearing U.S. Treasury securities issued as direct obligations of

the U.S. Government and having initial maturities of more than 10 years. TREASURY NOTES Medium-term coupon-bearing U.S. Treasury securities issued as direct obligations

of the U.S. Government and leaving initial maturities from two to 10 years.

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TRUE INTEREST COST (TIC) A method of calculating the overall cost of a financing that takes into account the time value of money. The TIC is the rate of interest that will discount all future payments so that the sum of their present value equals the issue proceeds.

TRUST AND AGENCY A fund used to account for assets held by a governmental unit in a trustee capacity

or FUNDS as an agent for individuals, private organizations, other governmental units, and/or

other funds. These includes: (1) Expendable Trust Funds, (2) Nonexpendable Trust Funds, (3) Pension Trust Funds, and (4) Agency Funds.

UNDERWRITER The term, used broadly in the municipal market, to refer to the firm that purchases a

securities offering from a governmental issuer. UNDERWRITER SYNDICATE The firms which collectively purchase a securities offering from a governmental

issuer. OR GROUP UNDERWRITER’S COUNSEL An attorney engaged by the underwriter(s) to represent its interests in a debt

transaction. Underwriter’s counsel prepares the bond purchase agreement between the issuer and the underwriter and, when appropriate, the agreement among underwriters.

UNDESIGNATED FUND That portion of the fund balance available for use in subsequent budgets. The term

is BALANCE preferred over the commonly used and ill-defined term “surplus”. UNENCUMBERED FUND For budget purposes, the unencumbered fund balance is the amount of

undesignated BALANCE fund balance of a fund, i.e. that which is available for allocation. UNIFORM ACCOUNTING The chart of accounts prescribed by the office of the State Comptroller designed to SYSTEM standardize financial information to facilitate comparison and evaluation of reports. UNIFORM NET CAPITAL Securities and Exchange Commission requirement that member firms as well as RULE nonmember broker-dealers in securities maintain a maximum ratio of indebtedness

to liquid capital of 15 to 1; also called net capital rule and net capital ratio. Indebtedness covers all money owed to a firm, including margin loans and commitments to purchase securities, one reason new public issues are spread among members of underwriting syndicates. Liquid capital includes cash and assets easily converted into cash.

UNRESERVED FUND The portion of the fund’s balance that is not restricted for a specific purpose and is BALANCE available for general appropriation. USER CHARGES The payment of a fee for direct receipt of a public service by the party benefiting from

the service. Examples are electric, water and sewer services. USER FEES In a move toward a more businesslike approach, cities and counties are charging

fees for use of services such as recreation, electric, water, sewer and storm water services. There is frequently a difference between what City residents and non-residents are charged for the service.

UTILITY Charges for gas, water, sewer, electricity, solid waste disposal, storm water and

other public utility services.

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UTILITY TAXES Municipal charges levied by the City on every purchase of a public service within its corporate limits. Public service includes electricity, gas, fuel oil, water and telecommunications service.

VALUES The underlying beliefs and attitudes that help determine the behavior that individuals

within an organization will display. VARIABLE-RATE BOND A bond on which the interest rate is reset periodically, usually no less often than

semi-annually. The interest rate is reset either by means of an auction or through an index.

VENDOR A generic term applied to individuals and companies alike, who provide goods and

services to the City. VISION An objective that lies outside the range of planning. It describes an organization’s

most desirable future state, and it declares what the organization needs to care about most in order to reach that future.

VOTED MILLAGE Property tax levies authorized by voters within a taxing agency. Bond issues that

are backed by property taxes are a common form of voted millage in the State. Such issues are called general obligation bonds.

YIELD The rate of annual income return on an investment, expressed as a percentage. (a)

INCOME YIELD is obtained by dividing the current dollar income by the current market price for the security. (b) NET YIELD or YIELD TO MATURITY is the current income yield minus any premium above par or plus any discount from par in purchase price, with the adjustment spread over the period from the date of purchase to the date of maturity of the bond.

YIELD CURVE A graph that plots the market yield on securities with different maturities, at a given

point in time. The vertical axis represent the yields, while the horizontal axis depicts the time to maturity. The term structure of interest rates, as reflected by the yield curve, will vary according to market conditions, resulting in a wide variety of yield curve configurations.

YIELD-TO-MATURITY The rate of return that an investor will receive if the bond remains outstanding and

the investor holds the bond to maturity. The investor must take into account the price paid for the bonds, the dates of purchase and maturity, and the coupon rate on the bonds. The “yield to maturity” assumes that interest payments will be re-invested at the same coupon rate borne by the bond.

ZERO COUPON A bond that does not pay interest periodically. Investors receive interest on the

scheduled principal maturity date of the obligation.

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