2014 Budget Document

Transcription

1 located in Butler County, Ohio 2014 Budget Document

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3 City of Oxford Oxford, Ohio Annual Budget Fiscal Year Ending December 31, 2014 Prepared by: Finance Department Joseph G. Newlin Finance Director Heidi R. Hill Assistant Finance Director

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5 TABLE OF CONTENTS Budget Message Page iii 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 16 Summary of Fund Balances 2013 Projected Budgeted 21 Summary Overview of Budget Organizational Structure 23 Organizational Chart 24 Fund Structure 25 Basis of Budgeting 26 Funds Listed by Category 27 Listing of Fund Definitions 28 List of Departmental Codes 30 City Departments 31 City Boards and Commissions 33 Summary of Financial Policies Budget Policy 37 Budget Calendars 41 Financial Policy 42 Major Funds Discussion General Fund 45 Water Funds 50 Wastewater Funds 51 Refuse Funds 52 Fire/EMS Fund 53 Legislation 55 General Fund Budget 61 Fire/EMS Fund Budget 101 Street & State Highway Funds Budget 105 Street Fund Budget 106 State Highway Fund Budget 110 Parking & Parking Improvement Funds Budget 111 Parking Fund Budget 112 Parking Improvement Fund Budget 116 Capital Fund Budgets 117 Community Development Block Grant Fund (CDBG) 118 CDBG Revolving Loan Fund 120 Capital Equipment Fund 121 i

6 Capital Improvement Fund 122 Municipal Facilities Capital Improvement Fund 124 Capital Budget Details 125 Water Fund Budgets 133 Water Operating Fund 134 Water Improvement Fund 147 Water Capacity Benefit Funds 149 Water Capital Equipment Fund 153 Sewer Fund Budgets 155 Sewer Operating Fund 156 Sewer Improvement Fund 169 Sewer Capacity Benefit Funds 171 Sewer Capital Equipment Fund 175 Storm Water Budget 177 Refuse Fund Budgets 179 Refuse Operating Fund 180 Landfill Post-Closure Investment Fund 188 Other Miscellaneous Fund Budgets 189 Hotel and Convention Tax Fund 190 Life Squad Gift Fund 191 Affordable Housing Trust Fund 192 Employee Benefits Fund 193 Internal Service Fund 194 Law Enforcement Trust Fund 195 Enforcement and Education Fund 196 Board of Building Standards Fund 197 Oxford Natural Gas Refund Fund 198 Federal Emergency Management Agency Grant Fund 199 Special Assessment Fund 200 Debt Budget Parks Improvement Refunding Bonds Debt Service Fund Water Refunding Bonds Debt Service Fund 203 Debt Management Policy 205 Debt Summary 211 Supplemental Information Investment Policy 219 Property Tax Rates - Direct and All Overlapping Governments 225 Assessed and Estimated Actual Values of Taxable Property 226 Ratio of Debt to Assessed Value and Debt per Capita 228 Principal Employers 230 Demographic and Economic Statistics 231 Glossary 233 ii

7 Message Tab

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9 November 18, 2013 To the Mayor and City Council of the City of Oxford: I am pleased to submit the Proposed 2014 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 2014 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. iii 101 East High Street Oxford, Ohio Phone: (513) Fax: (513)

10 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 7.2 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 16,815 students, is both a direct and indirect source of many jobs in the City and region. This normally provides continuing 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 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 and southwest Ohio for 2014 is slow and steady. The employment levels for the City s largest employers have stabilized. It is doubtful that all of the jobs lost in the Great Recession will be recovered. Local income tax revenue has posted some growth since the decline from 2009 to The decline in total property tax values witnessed from 2009 to 2011 has bottomed out and a slight increase in real estate taxes is estimated for However, any growth in these two major General Fund revenue sources has been impacted by the reduction in state local government funding and the loss of the Ohio Estate Tax in Also, a municipal income tax uniformity bill has been passed by the Ohio House. Sub HB5 is a complete rewrite of ORC 718, the Ohio Municipal Income Tax enabling legislation. The City has lobbied for a revenue neutral bill. Sub HB5 as passed by the Ohio House may result in a $100,000 revenue loss to the City. It is hoped that the Ohio Senate will be more receptive to the municipal coalition s ideas for achieving uniformity and revenue neutrality. BUDGET SUMMARY General Fund Expenditures, excluding transfers and advances, are proposed to increase from $8,748,706 in 2013 to $8,789,702 in 2014 (increase of $40,996 or 0.5%). The Proposed Budget does not include any new full time positions. It includes a 2% pay adjustment employees. (The City is in negotiations with two police unions and has a wage re-opener for the third union.) iv 101 East High Street Oxford, Ohio Phone: (513) Fax: (513)

11 In order to maintain funding for employee provided healthcare benefits, the City made significant health care benefit changes in 2011 to manage the cost of health care costs including raising deductibles and co-pay levels. In 2012, the employer contribution per employee increased from $950 to $1,011 per month (or 6.4%) to maintain adequate reserves in this self funded program. Also, the employee contribution was increased from $12.87 to $23.96 (or 81.5%) per employee per pay period for single coverage and from $29.61 to $59.23 (or 100.0%) per employee per pay period for family coverage. I anticipate making further benefit level changes in late November of this year to the in order to continue meeting the obligations incurred. The budget reflects maintaining current levels of programming and service delivery for the City. Demands for funding of programs and services far exceed the capacity of financial resources to satisfy those demands. Decisions made this year continue to be difficult given the sluggish recovery of the economy, loss of Ohio Estate Tax Revenue, and reductions in Local Government Funding.. This budget contains direction developed from the work session that the Oxford City Council has conducted. It includes the following: 1. Continued funding of present positions % reduction in funding for community assistance programs. It is still the intent of the City to maintain and supplement reserves for all the major funds. The City continued to do long-range planning through its capital improvement plan (see CIP). Some of the key projects included in the 2014 Budget are detailed below: General Fund KEY CAPITAL PROJECTS Improvements Street Improvements $300,000 US 27 S ROW Acquisition (City share) $37,500 High Street Brick Rebuild $660,000 Sidewalk/Curb/Gutter Replacement $20,000 Equipment Fire/EMS SCBA Replacement $91,324 Police Cruisers $51,000 Police CAD/RMS Solution $200,000 Two Ton Dump Truck Replacement $140,000 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. Continued financing of major capital projects is of particular concern for Oxford. The need for new municipal facilities to house the basic operations of the City is an ongoing but elusive goal given the lack of funding. A new City pool is also needed. The planning for these major projects remains a challenge considering the current funding demands on the limited and declining General Fund resources allocated for capital improvements. Long-term financing is necessary, but for which projects remains the focus for City Council to determine in the near future. However, several major road improvement projects have been funded with congressional transportation earmarks. This includes two completed intersections outside the City and the US 27 S Project which will begin construction in v 101 East High Street Oxford, Ohio Phone: (513) Fax: (513)

12 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. vi 101 East High Street Oxford, Ohio Phone: (513) Fax: (513)

13 Analysis Tab

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15 CITY OF OXFORD 2014 BUDGET FINANCIAL ANALYSIS The proposed budget for the City of Oxford consists of estimated receipts of $31,272,559 for all funds and appropriations of $33,771,817. The City's beginning estimated cash balance for January 1, 2014 is estimated to be $25,692,015 and the estimated ending balance for December 31, 2014 is $23,192,757. The estimated ending cash balance represents a 90.27% retention of the overall cash reserves of the City. The 2014 Proposed Budget reflects a decrease of 9.73% 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 Street Fund, CDBG Revolving Loan Fund, Parking Meter & Improvement Funds, Capital Equipment Fund, Capital Improvement Fund, Special Assessment Fund, Water Operating Fund, Water Improvement Fund, Water Capital Benefit NE/NW/SE Funds, Sewer Equipment Fund, Sewer Operating Fund, Sewer Improvement Fund, Refuse Fund, Employee Benefits Fund, Hotel & Convention Tax Fund and the Oxford Natural Gas Refund 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. Historic Estimated Ending Cash Balances Millions Bud. Ending Cash 22,160,449 22,208,177 24,904,936 22,981,078 23,192,757 Actual Ending Cash 27,107,939 28,846,880 29,617,664 Est. Ending Cash 25,692,015 23,192,757 Actual ending cash balances for the years 2010 through 2012 were $27,107,939, $28,846,880, and $29,617,664 respectively. The projected ending cash balance for 2013 and 2014 are $25,692,015 and $23,192,757 respectively. The actual ending cash balance as of September 30, 2013 was $28,342,644. The major differences in the actual amounts from the budget are conservative revenue estimates and continuously coming in under budget on budgeted expenditures. The 2014 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 2014 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 2014 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 1

16 for the 2014 Proposed Budget. These budget submissions were discussed in individual departmental hearings. The final recommendations were determined, formulated and presented as the 2014 Proposed Budget. A discussion of the overall appropriations is in the latter pages of this overview ESTIMATED RESOURCE ASSUMPTIONS There are several factors considered to make the revenue estimations reflected in the 2014 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 others 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. Department Head Discussions Legislative Actions New Revenue Sources Revenue Estimations External Sources Historical Review of Revenue Economic Trends 2

17 2014 APPROPRIATION ASSUMPTIONS The 2014 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 2% COLA increase for all full time employees. 3. It maintains fixed cost for the following expenditures: i. City s healthcare allocation per person $1,011. The employee contribution to healthcare increased by close to 100% in 2012 and remains the same in City will closely monitor cost to determine if additional funds will be needed during 2014 to insure the Funds solvency. ii. iii. Projected premium costs for general liability insurance to match 2014 budgeted expenditures and was budgeted by individual department to better match its usage. Maintained electric charges due to a new agreement negotiated between the City and Duke Electric while distribution charges are expected to increase slightly. 4. Fire/EMS revenues and expenditures are now fully being reported in the Fire/EMS Fund as it was officially established in Refuse revenues and expenses remain flat due to negotiations with the City s provider. 6. Manning of the Fire Station with 4 part time firefighters twenty-four hours a day seven days a week continues. 7. Continued hold on funding for the following full-time positions: i. Engineer ii. Equipment Mechanic iii. Service Worker II iv. Police Officer 8. Maintained transfer from the General Fund to Capital Improvement Fund and increased transfer to Equipment Fund. 9. Continuing budgeting two former uniformed part-timed officer positions with civilian staffing. 10. Maintaining and supplementing cash reserves for the major funds when possible. 11. Continue planning for the City of Oxford's Capital Improvement Plan. 12. Maintain, where possible, community assistance programs that support and enhance City services. 13. Monitor and maintain the City's current financial stability while planning for growth. 3

18 SUMMARY OF FUNDS Estimated 2014 Budget Estimated Beginning Estimated Ending Balance Resources Appropriations Balance General Fund $ 6,043,344 $ 12,674,840 $ 12,672,978 $ 6,045,206 TOTAL GENERAL FUND $ 6,043,344 $ 12,674,840 $ 12,672,978 $ 6,045,206 Fire/EMS Operating Fund $ 988,193 $ 1,533,703 $ 1,527,187 $ 994,709 TOTAL FIRE/EMS FUND $ 988,193 $ 1,533,703 $ 1,527,187 $ 994,709 Street Fund $ 231,215 $ 785,943 $ 823,190 $ 193,968 State Highway Improvement Fund 13,553 20,200 20,200 13,553 TOTAL STREET FUNDS $ 244,768 $ 806,143 $ 843,390 $ 207,521 Parking Fund $ 607,791 $ 701,948 $ 725,423 $ 584,316 Parking Improvement Fund 43,064 75,266 76,266 42,064 TOTAL PARKING FUNDS $ 650,855 $ 777,214 $ 801,689 $ 626,380 Community Development Block Grant Fund $ 150,001 $ 119,000 $ 119,000 $ 150,001 CDBG Revolving Loan Fund 157,770 97, ,000 95,346 Capital Equipment Fund 1,067, , , ,889 Capital Improvement Fund 1,645,677 3,224,182 3,706,700 1,163,159 Municipal Facilities Capital Improvement Fund 2,000, ,000,000 TOTAL CAPITAL FUNDS $ 5,020,561 $ 3,614,758 $ 4,592,924 $ 4,042,395 Water Operating Fund $ 1,982,633 $ 2,612,000 $ 2,965,534 $ 1,629,099 Water Improvement Fund 1,815, , ,000 1,775,288 Water Capicity Benefit Fund - NE Quadrant 227, ,333 93,786 Water Capicity Benefit Fund - NW Quadrant 244, , ,768 Water Capicity Benefit Fund - SE Quadrant 332, , ,990 Water Capicity Benefit Fund - SW Quadrant 59, ,665 Water Equipment Fund 70,309 85,000 31, ,509 TOTAL WATER FUNDS $ 4,731,439 $ 3,197,000 $ 3,937,334 $ 3,991,105 Sewer Operating Fund $ 2,582,898 $ 2,887,600 $ 3,159,777 $ 2,310,721 Sewer Improvement Fund 716, , , ,686 Sewer Capicity Benefit Fund - NE Quadrant 168, ,109 Sewer Capicity Benefit Fund - NW Quadrant 104, ,634 Sewer Capicity Benefit Fund - SE Quadrant 333, ,638 Sewer Capicity Benefit Fund - SW Quadrant 8, ,115 Sewer Equipment Fund 673, , , ,607 TOTAL SEWER FUNDS $ 4,587,537 $ 3,383,050 $ 3,983,077 $ 3,987,510 Stormwater Operating Fund $ 22,050 $ 30,000 $ 30,000 $ 22,050 TOTAL STORMWATER FUND $ 22,050 $ 30,000 $ 30,000 $ 22,050 4

19 Estimated 2014 Budget Estimated Beginning Estimated Ending Balance Resources Appropriations Balance Refuse Operating Fund $ 1,752,202 $ 1,760,729 $ 1,926,794 $ 1,586,137 Landfill Post-Closure Investment Fund 1,092,931 7,600 1,020 1,099,511 TOTAL REFUSE FUNDS $ 2,845,133 $ 1,768,329 $ 1,927,814 $ 2,685,648 Hotel and Convention Tax Fund $ 9,475 $ 194,650 $ 196,650 $ 7,475 Life Squad Gift Fund 26, ,657 Affordable Housing Trust Fund 5, ,511 Employee Benefits Fund 105,037 1,640,956 1,641, ,658 Internal Service Fund 43, , ,309 45,485 Law Enforcement Trust Fund 130,393 40,975 12, ,368 Enforcement and Education Fund 201,438 96,000 72, ,358 Board of Building Standards Fund - 2,850 2,850 - Oxford Natural Gas 3,003-3,000 3 Special Assessment Fund 33,036 42,682 60,000 15,718 FEMA TOTAL MISCELLANEOUS FUNDS $ 558,135 $ 2,293,322 $ 2,261,224 $ 590, Parks Improvement Bonds Debt Service Fund $ - $ 306,800 $ 306,800 $ Water Refunding Bonds Debt Service Fund - 887, ,400 - TOTAL DEBT SERVICE FUNDS TOTAL FOR ALL FUNDS 2014 $ - $ 1,194,200 $ 1,194,200 $ - $ 25,692,015 $ 31,272,559 $ 33,771,817 $ 23,192,757 BREAKDOWN BY ACTIVITY Governmental Activities Business-Type Activities TOTAL FOR ALL FUND ACTIVITIES 2014 $ 13,505,856 $ 22,006,780 $ 23,006,192 $ 12,506,444 12,186,159 9,265,779 10,765,625 10,686,313 $ 25,692,015 $ 31,272,559 $ 33,771,817 $ 23,192,757 COMPARATIVE BUDGET ANALYSIS The 2014 Proposed Budget reflects a 0.52% increase over the 2013 Original Budget. The breakdown by activity denotes a decrease within the business-type activities as a whole due a decrease in capital expenditures. The Governmental Activities disclose a disparity between the estimated resources and the total appropriations for 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 2014 budget in comparison to the 2013 budget as reflected in the following table. Operating Budget Capital Budget Total Operating Appropriations Original Proposed 2013 % 2014 % Difference $21,320, % 21,506, % $185,977 3,734, % 3,643, % (90,834) $25,054,669 $25,149,812 $95,143 The change in the composition of the 2013 Original Budget to the 2014 Proposed Budget is an increase in the operating budget of 0.87% and a decrease in the capital budget of 2.43%. 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 2014 Proposed Budget. In this addresses the entire budget of the City of Oxford compared to past budgets 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, 5

20 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 Budgeted Revenues: Property Taxes $ 1,049,273 $ 1,096,095 $ 1,065,999 $ 1,076,600 $ 1,076,600 Income & Hotel Taxes 7,045,232 7,840,405 8,176,116 8,347,368 8,515,266 Locally Shared Taxes 1,235,788 1,344,862 1,120, , ,645 Intergovernmental Receipts 522, , , , ,578 Charges for Services 8,298,762 8,305,528 8,577,369 8,437,220 8,469,333 Permits and Fees 738, , , , ,750 Fines, Costs & Forfeitures 709, , , , ,000 Interest Income 332, , ,739 72,659 7,600 Miscellaneous 2,475,727 1,978,459 2,122,079 4,730,944 2,525,782 Bonds/Loans 498 3,452, Total Revenue $ 22,407,569 $ 25,810,033 $ 22,956,786 $ 24,851,609 $ 22,650,554 Expenditures: Personnel Services $ 10,124,745 $ 9,894,661 $ 10,224,314 $ 11,224,062 $ 11,406,585 Operating Expenditures 5,874,389 5,252,925 5,191,042 5,809,168 5,794,851 Capital Outlay 4,447,562 1,439,312 2,583,553 3,734,400 3,643,566 Debt Service Expenditures 2,095,914 5,506,662 2,058,864 2,063,615 2,055,265 Other Non-Operating Charges 2,089,756 1,977,533 2,128,229 2,223,424 2,249,545 Total Expenditures $ 24,632,366 $ 24,071,093 $ 22,186,002 $ 25,054,669 $ 25,149,812 Transfers/Advances: Transfers-In $ 4,061,645 $ 3,451,466 $ 4,269,569 $ 3,807,792 $ 3,539,605 Transfers-Out 4,061,645 3,451,466 4,269,569 3,807,792 3,539,605 Advances-In 1,336, ,860 4,466,860 4,735,000 5,082,400 Advances-Out 1,336, ,860 4,466,860 4,735,000 5,082,400 Total Transfers/Advances $ - $ - $ - $ - $ - Excess Revenue Over Expenditures (2,224,797) 1,738, ,784 (203,060) (2,499,258) Outstanding Encumbrances 1,024,704 1,461,431 5,434, Cash Carryover Balance 29,332,736 27,107,940 28,846,880 23,184,138 25,692,015 Total Of All Funds $ 26,083,235 $ 27,385,449 $ 24,183,625 $ 22,981,078 $ 23,192,757 FUND BALANCES The Ending Cash Balance for 2014 of $23,192,757 denotes a $2,499,258 decrease. Operationally this total decrease consist of the Street Fund, CDBG Revolving Loan Fund, Parking Meter & Improvement Funds, Capital Equipment Fund, Capital Improvement Fund, Special Assessment Fund, Water Operating Fund, Water Improvement Fund, Water Capital Benefit NE/NW/SE Funds Sewer Equipment Fund, Sewer Operating Fund, Sewer Improvement Fund, Refuse Fund Employee Benefits Fund, Hotel Tax Agency Fund and the Oxford Natural Gas Refund Fund. The fund balances remain the same or increase in the General Fund, Highway Improvement Fund, CDBG Fund, Life Squad Fund, Affordable Housing Trust Fund, Law Enforcement Trust Fund, Enforcement and Education Fund, FEMA Grant Fund, Fire/EMS Fund, Water Capital Equipment Fund, Water Capital Benefit SW Fund, Sewer Capital Benefit NE/NW/SE/SW Funds, Storm Water Utility Fund, Landfill Post-Closure Investment Fund, Internal Service Fund and the Board of Building Standards Fund. The major factor affecting most funds revenue is interest income. Reinvestment rates are still low and will only rise when the Federal Government starts raising rates. The General Fund also is affected by increases in Income and Hotel 6

21 Tax Revenue. Miscellaneous revenues decline is associated with decreases in reimbursements for capital projects. The increase in operating expenditures is in 2014 is the budgeted 2% COLA increase for all full time employees. The City will closely monitor all aspects of our financial condition and react accordingly through 2014 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 four major funds that represent approximately 76.14% of the total operating revenue of the City and 70.87% of the City s operating expenditures. These funds are the General Fund, Water Operating Fund, Sewer Operating Fund and Refuse Fund. The General Fund is the chief operating fund and the largest fund in the City. The Water Operating, Sewer Operating and Refuse 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 32.76% 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 % 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. Real property taxes (other than public utility) collected during 2010 were levied October 1, 2009 on assessed values as of January 1, 2009, the lien date. 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. Tangible personal property used in business (except for public utilities) has been phased out of this years budgeted revenue. 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. In future years the City revenue will decline as a result of the new law. 7

22 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. 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. Historic Breakdown Of Taxes - General Fund 100% 80% 60% 40% 20% Other Taxes Property Taxes Local Gov't Taxes Municipal Income Tax 0% 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. Historic Breakdown Of Revenues - Enterprise Funds 100% 80% 60% 40% Refuse Sewer Water 20% 0%

23 BUDGET SUMMARY REVENUES ALL ACTUAL ACTUAL ACTUAL BUDGETED BUDGETED FUND NAME General Fund $ 11,579,925 $ 10,730,920 $ 12,614,196 $ 12,361,204 $ 12,674,840 SPECIAL REVENUE FUNDS 122 Street Fund $ 815,377 $ 759,688 $ 777,264 $ 766,585 $ 785, State Highway Improvement Fund 22,120 20,815 20,296 20,223 20, Community Development Block Grant 360,562 60, , , , CDBG Loan Fund 38, ,672 71,734 94,573 97, Parking Meter Fund 643, , , , , Life Squad Gift Fund 8,877 7,504 6,284 5, Affordable Housing Trust Fund Law Enforcement Fund 62,839 49,561 17,625 41,270 40, Enforcement and Education Fund 137,956 85, ,571 84,457 96, FEMA Grant Fund 20,098 74,041 63, Special Assessment Fund 13, ,307 43,564 42, Fire/EMS 951,892 1,599,130 1,642,680 1,534,896 1,533,703 Subtotal Special Revenue Funds $ 3,075,661 $ 3,479,180 $ 3,538,677 $ 3,517,108 $ 3,438,027 DEBT SERVICE FUNDS 152 Parks Improvement Bond Fund $ 311,750 $ 312,150 $ 307,450 $ 313,050 $ 306,800 Subtotal Debt Service Funds $ 311,750 $ 312,150 $ 307,450 $ 313,050 $ 306,800 CAPITAL PROJECT FUNDS 140 Capital Equipment Fund $ 71,023 $ 324,596 $ 730,000 $ 75,000 $ 174, Capital Improvement Fund 1,546, ,777 2,692,233 5,281,622 3,224, Parking Improvement Fund 37,500 40, , ,000 75, Municipal Facilities Improvement Fund Subtotal Capital Project Funds $ 1,655,215 $ 1,239,373 $ 3,731,233 $ 5,632,622 $ 3,473,448 ENTERPRISE FUNDS 312 Water Bond Debt Retirement Fund $ 923,100 $ 4,333,448 $ 890,350 $ 889, , Water Capital Equipment Fund 85,000 85,000 85,000 85,000 85, Water Operating Fund 2,714,611 2,640,632 2,708,245 2,617,374 2,612, Water Improvement Fund 120, , , , , Water Capital Benefit Fund NE 31,218 1,374 35, Water Capital Benefit Fund NW 18,064 6,343 7, Water Capital Benefit Fund SE 39,413 55,802 42, Water Capital Benefit Fund SW 1,458 4,966 2, Sewer Capital Equipment Fund 170, , , , , Sewer Operating Fund 3,035,296 2,953,833 3,021,818 2,897,872 2,887, Sewer Improvement Fund 210, , , , , Sewer Capital Benefit Fund NE 26,053 1,264 27, Sewer Capital Benefit Fund NW 18,109 4,835 6, Sewer Capital Benefit Fund SE 38,187 55,199 63, Sewer Capital Benefit Fund SW 1,662 1,081 2, Refuse Fund 1,845,414 1,868,507 1,938,449 1,959,380 1,760, Stormwater Utility Fund 20,101 45,240 40,328 40,110 30, Landfill Post-Closure Fund 28,705 19,769 10,328 6,250 7,600 Subtotal Enterprise Funds $ 9,326,455 $ 12,611,954 $ 9,512,890 $ 9,478,362 $ 9,265,779 INTERNAL SERVICE FUNDS 230 Employee Benefits Fund $ 1,482,169 $ 1,417,119 $ 1,554,014 $ 1,641,902 $ 1,640, Internal Service Fund 208, , , , ,209 Subtatal Internal Service Funds $ 1,690,408 $ 1,664,958 $ 1,809,222 $ 1,918,453 $ 1,916,165 FIDUCIARY FUNDS 120 Hotel Tax Fund $ 163,648 $ 178,385 $ 178,475 $ 170,745 $ 194, Board of Building Standards Fund 2,655 1,417 1,048 2,850 2, Oxford Natural Gas Fund Subtotal Fudiciary Funds $ 166,336 $ 179,824 $ 179,547 $ 173,602 $ 197,500 GRAND TOTAL $ 27,805,750 $ 30,218,359 $ 31,693,215 $ 33,394,401 $ 31,272,559 9

24 ANALYSIS OF ESTIMATED RESOURCES Adopted Proposed Percentage Budget Budget Percent Increase Change From of Total (Decrease) Property Taxes $ 1,076,600 $ 1,076, % $ % Income & Hotel Taxes 8,347,368 8,515, % 167, % Locally Shared Taxes 651, , % % Intergovernmental Receipts 439, , % (134,320) % Charges for Services 8,437,220 8,469, % 32, % Permits and Fees 535, , % 21, % Fines, Costs & Forteitures 560, , % (18,125) -3.24% Interest Income 72,659 7, % (65,059) % Miscellaneous 4,730,944 2,525, % (2,205,162) % Bonds/Loans % % Transfer-In 3,807,792 3,539, % (268,187) -7.04% Advances-In 4,735,000 5,082, % 347, % Total Revenues $ 33,394,401 $ 31,272, % $ (2,121,842) -6.35% Property Taxes Proposed Budget $ 1,076,600 The County Auditor is currently reassessing the properties in Oxford and will be reflected in 2015 revenues. This category of revenue is used to support General Fund programs and services. Income & Hotel Taxes Proposed Budget $ 8,515,266 The anticipated increase to income tax is estimated to be 1.50% compared to 2013 budget due to the slight improvement in the current economic climate. The anticipated increase to hotel tax is estimated to be 14.0% due to the new Hampton Hotel. The revenue generated by this category impacts the General Fund and the Hotel Tax Agency Fund. Locally Shared Taxes Proposed Budget $ 651,645 Locally shared taxes are flat for the 2014 budget year based on information received from the County Auditor s office and expectations the State of Ohio will increase slightly Local Government Funds in their current biannual budget. Shared taxes include taxes for local government fund, estates, cigarette taxes, liquor permit taxes, and beer permit taxes. Estate taxes have been phased out as of Intergovernmental Receipts Proposed Budget $ 305,578 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 and the Talawanda School district. The decrease in this category of revenue is due primarily to performing two CDBG Fund projects in 2013 rather than the usual one. Charges for Services Proposed Budget $ 8,469,333 Charges for Services are generated from user-fees charged for use of public utilities owned and operated by Oxford. The fees for water, wastewater and refuse are the primary sources of revenue for this category. Permits and Fees Proposed Budget $ 556,750 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 an anticipated increase in rental permits. This category of revenue is used to support General Fund services primarily in the Community Development Department. Fines, Costs & Forfeitures Proposed Budget $ 542,000 Fines costs & forfeitures have been decreased in 2014 budget year based on current collections. Fines are generated through the parking violations, civil offense citations, administrative citations, and through Area I, II and II Court. Majority of this revenue supports General Fund programs and services. Interest Income, Misc., Bonds/Loans, Transfers/Advances Proposed Budget 11,155,387 $ 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 decreased based on the current reinvestment opportunities. 10

25 Miscellaneous decreased primarily due to fewer reimbursements for capital project compared to Transfers and Advances to increased funding for Capital Projects supported by General Fund. ESTIMATED RESOURCES ANALYSIS TOTAL FOR 2014 PROPOSED BUDGET IS $31,272,559 A comparison of the composition of the budget percentages for 2013 and 2014 reflects that the 2014 Proposed Budget anticipates overall revenue to decrease compared to the 2013 Original Budget revenues by 6.35%. The percentage variances by fund and category are detailed in the tables below. ESTIMATED RESOURCES BY FUND Adopted Proposed Budget Percent Budget Percent 2013 of Total 2014 of Total General Fund $ 12,361, % $ 12,674, % Fire/EMS 1,534, % 1,533, % Street Funds 786, % 806, % Parking Funds 941, % 777, % Capital Funds 5,711, % 3,614, % Water Funds 2,804, % 3,197, % Sewer Funds 3,778, % 3,383, % Stormwater Funds 40, % 30, % Refuse Funds 1,965, % 1,768, % Miscellaneous Funds 2,266, % 2,293, % Debt Service Funds 1,202, % 1,194, % Total Revenues $ 33,394, % $ 31,272, % The City of Oxford has four major operating funds that represent approximately 67.23% of the total estimated resources of the City. These funds are the General Fund, Water Funds, Sewer Funds and Refuse Funds. The General Fund is the only fund to operate governmental activities. The other three funds are utilized to operate the three main enterprises in the City - Water Service, Sewer Service and Refuse Collection Service. ESTIMATED RESOURCES BY SOURCE Adopted Proposed Budget Percent Budget Percent 2013 of Total 2014 of Total Property Taxes $ 1,076, % $ 1,076, % Income & Hotel Taxes 8,347, % 8,515, % Locally Shared Taxes 651, % 651, % Intergovernmental Receipts 439, % 305, % Charges for Services 8,437, % 8,469, % Permits and Fees 535, % 556, % Fines, Costs & Forteitures 560, % 542, % Interest Income 72, % 7, % Miscellaneous 4,730, % 2,525, % Bonds/Loans % % Total Operations $ 24,851, % $ 22,650, % Transfers-In 3,807, % 3,539, % Advances-In 4,735, % 5,082, % Total Revenues $ 33,394, % $ 31,272, % 11

26 WHERE IT COMES FROM Advance-In 16.25% Property Taxes 3.44% Transfer-In 11.32% Income & Hotel Taxes 27.23% Miscellaneous 8.08% Interest Income 0.02% Locally Shared Taxes 2.08% Fines, Costs & Forfeitures 1.73% Permits & Fees 1.78% Charges for Services 27.08% Intergovernmental Receipts 0.98% WHERE IT GOES TO Transfers-Out 10.48% Advances-Out 15.05% Personnel Services 33.77% Other Nonoperating Expenditures 6.66% Debt Service 6.09% Capital Outlay 10.79% Operating Expenditures 17.16% 12

27 APPROPRIATION ANALYSIS TOTAL FOR 2014 PROPOSED BUDGET IS $33,771,817 The table below compares the 2013 Original Budget to the 2014 Proposed Budget on a fund-by-fund basis. The 2014 Proposed Budget reflects an increase in the appropriation level from the 2013 Original Budget. The major changes are in the Capital Fund appropriations and capital spending in both the Water and Sewer Funds along with a 2% COLA increase for employees. The changes in the General Fund, Water Funds, and Sewer Funds are detailed in the major funds section of this document. APPROPRIATIONS BY FUND Adopted Proposed Budget Percent Budget Percent 2013 of Total 2014 of Total General Fund $ 12,361, % $ 12,672, % Fire/EMS 1,457, % 1,527, % Street Funds 823, % 843, % Parking Funds 1,267, % 801, % Capital Funds 4,319, % 4,592, % Water Funds 3,320, % 3,937, % Sewer Funds 4,471, % 3,983, % Stormwater Funds 40, % 30, % Refuse Funds 2,104, % 1,927, % Miscellaneous Funds 2,230, % 2,261, % Debt Service Funds 1,202, % 1,194, % Total Appropriations $ 33,597, % $ 33,771, % The major funds of the City represent approximately 70.87% of the total appropriations for the entire City. The Capital outlay constitutes 10.79% of the total 2014 Proposed Budget appropriations. Debt Service payments embody 6.09% of the total City appropriations for the 2014 budget year. The General Fund encompasses more than 30% of the overall appropriations in both the 2013 Original Budget and the 2014 Proposed Budget. More than 50% of the appropriations of the City are for personnel services and operating expenses. Approximately 6.66% of the budget will be spent for non-operating expenditures. Transfers-Out reflects 10.48% of the 2014 Proposed Budget with Advances-Out equaling 15.05%. APPROPRIATIONS BY CATEGORY Adopted Proposed Budget Percent Budget Percent 2013 of Total 2014 of Total Personnel Services $ 11,224, % $ 11,406, % Operating Expenditures $ 5,809, % $ 5,794, % Capital Outlay $ 3,734, % $ 3,643, % Debt Service Expenditures $ 2,063, % $ 2,055, % Other Nonoperating Expenditures $ 2,223, % $ 2,249, % Total Operations $ 25,054, % $ 25,149, % Transfers-Out 3,807, % 3,539, % Advances-Out 4,735, % 5,082, % Total Appropriations $ 33,597, % $ 33,771, % 13

28 ANALYSIS OF APPROPRIATIONS Adopted Proposed Percentage Budget Budget Percent Increase Change From of Total (Decrease) Personnel Services $ 11,224,062 $ 11,406, % $ 182, % Operating Expenditures 5,809,168 $ 5,794, % (14,317) -0.25% Capital Outlay 3,734,400 $ 3,643, % (90,834) -2.43% Debt Service 2,063,615 $ 2,055, % (8,350) -0.40% Other Nonoperating Expenditures 2,223,424 $ 2,249, % 26, % Transfer-Out 3,807,792 3,539, % (268,187) -7.04% Advances-Out 4,735,000 5,082, % 347, % Total Expenditures $ 33,597,461 $ 33,771, % $ 174, % Personnel Services Proposed Budget $ 11,406,585 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 cost estimate included a 2% cost-of-living increase for all employees. Operating Expenditures Proposed Budget $ 5,794,851 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 decrease Citywide is at -0.25% above the prior year's budget. Capital Outlay Proposed Budget $ 3,643,566 The detail of capital spending can be reviewed in detail in capital budget section as well as water, sewer, refuse and parking fund sections of this document. Debt Service Proposed Budget $ 2,055,265 The outstanding debt payments increment nominally in accordance with the debt schedules for the outstanding loans and bonds of the City. The details of debt service payments can be found in the debt, sewer and refuse sections of this document. Other Nonoperating Expenditures Proposed Budget $ 2,249,545 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, the Oxford Natural Gas Fund, the Employee Benefits Fund and the FEMA Fund. The increase is attributed mainly to an increase in Hotel Tax receipts and subsequent remittance to the Oxford Visitors Bureau. Transfers-Out Proposed Budget $ 3,539,605 Budgeted transfers had a decrease of 7.04% compared to This is attributed to less money being transferred to the Parking Improvement Fund as the final phases of improvements to the City s parking garage were completed in 2013 and a transfer from Landfill Post-Closure Fund to the Refuse Fund. Advances-Out Proposed Budget 5,082,400 $ 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. These are comprised of Rt. 27 South Right-A-Way purchases, High Street rebuild (Poplar to Campus) and Dana Drive Bridge Replacement. 14

29 BUDGET SUMMARY EXPENDITURES ALL FUNDS ACTUAL ACTUAL ACTUAL BUDGETED BUDGETED FUND NAME General Fund $ 10,730,039 $ 10,198,978 $ 12,141,717 $ 12,361,094 $ 12,672,978 SPECIAL REVENUE FUNDS 122 Street Fund $ 802,016 $ 755,274 $ 756,950 $ 798,486 $ 823, State Highway Improvement Fund 31,000 24,882 21,218 25,000 20, Community Development Block Grant 394,736 26, , , , CDBG Loan Fund 114, ,274 3, , , Parking Meter Fund 648, , , , , Life Squad Gift Fund 6,586 3, , Affordable Housing Trust Fund Law Enforcement Fund 66, ,268 40,083 12,000 12, Enforcement and Education Fund 33,700 66, ,815 74,580 72, FEMA Grant Fund 61, , Special Assessment Fund 59,134-35,004 50,000 60, Fire/EMS 948,552 1,359,315 1,113,338 1,457,145 1,527,187 Subtotal Special Revenue Funds $ 3,167,378 $ 3,228,041 $ 3,299,775 $ 3,658,775 $ 3,519,080 DEBT SERVICE FUNDS 152 Parks Improvement Bond Fund $ 311,750 $ 312,150 $ 307,450 $ 313,050 $ 306,800 Subtotal Debt Service Funds $ 311,750 $ 312,150 $ 307,450 $ 313,050 $ 306,800 CAPITAL PROJECT FUNDS 140 Capital Equipment Fund $ 368,451 $ 21,975 $ 192,448 $ 416,000 $ 607, Capital Improvement Fund 4,407, ,508 2,758,987 3,589,000 3,706, Parking Improvement Fund 19,092 14, , ,400 76, Municipal Facilities Capital Imp Fund Subtotal Capital Project Funds $ 4,794,912 $ 487,780 $ 3,208,775 $ 4,350,400 $ 4,390,190 ENTERPRISE FUNDS 312 Water Bond Debt Retirement Fund $ 923,100 $ 4,333,448 $ 890,350 $ 889,500 $ 887, Water Capital Equipment Fund 70, ,833 97, ,000 31, Water Operating Fund 2,809,653 2,713,217 2,798,446 2,950,267 2,965, Water Improvement Fund 268,960 90, , , , Water Capital Benefit Fund NE 9, , Water Capital Benefit Fund NW 5, , Water Capital Benefit Fund SE 5,000 55,605 75, , Water Capital Benefit Fund SW 5,000-75, Sewer Capital Equipment Fund 34,939 1,433 89, , , Sewer Operating Fund 2,782,235 2,754,176 2,849,495 3,132,544 3,159, Sewer Improvement Fund 252, , , , , Sewer Capital Benefit Fund NE 4, , Sewer Capital Benefit Fund NW , Sewer Capital Benefit Fund SE , Sewer Capital Benefit Fund SW , Refuse Fund 1,713,108 1,701,958 1,787,181 1,906,798 1,926, Stormwater Utility Fund 12,999 29,774 54,916 40,000 30, Landfill Post-Closure Fund 197, , , ,000 1,020 Subtotal Enterprise Funds $ 9,095,965 $ 12,385,956 $ 9,970,608 $ 10,825,609 $ 10,765,625 INTERNAL SERVICE FUNDS 230 Employee Benefits Fund $ 1,556,251 $ 1,432,248 $ 1,546,881 $ 1,641,335 $ 1,641, Internal Service Fund 207, , , , ,309 Subtatal Internal Service Funds $ 1,764,108 $ 1,686,721 $ 1,817,567 $ 1,915,844 $ 1,914,644 FIDUCIARY FUNDS 120 Hotel Tax Fund $ 163,648 $ 178,385 $ 175,420 $ 169,689 $ 196, Board of Building Standards Fund 2,747 1,408 1,119 2,850 2, Oxford Natural Gas Fund ,000 Subtotal Fudiciary Funds $ 166,395 $ 179,793 $ 176,539 $ 172,689 $ 202,500 GRAND TOTAL $ 30,030,547 $ 28,479,419 $ 30,922,431 $ 33,597,461 $ 33,771,817 15

30 PERSONNEL SUMMARY LISTING Full-Time Employees by Department ACTUAL ACTUAL BUDGETED BUDGETED Legislative City Council Mayor Vice-Mayor Councilors Total Legislative Executive Office of the City Manager City Manager Assistant to the City Manager Administrative Assistant II/Clerk of Council Total Office of the City Manager Finance Department Finance Director Assistant Finance Director Payroll and Benefits Specialist Utilities Collection Specialist II Utilities Collection Specialist I Accounting Specialist Total Finance Department Law Department Law Director Total Law Department Parks & Recreation Department Parks & Recreation Director Recreation Programs Supervisor Sports Activities Supervisor Sports Coordinator Office Manager Receptionist Custodian Total Parks & Recreation Department Community Development & Economic Development Departments Community Development Director Economic Development Director Planner Assistant to the Director (Technical) Administrative Assistant II Total Community Development Department

31 PERSONNEL SUMMARY LISTING Full-Time Employees by Department ACTUAL ACTUAL BUDGETED BUDGETED Safety Department - Fire Division Fire Chief/Inspector Assistant Fire Chief/Inspector 1 1 Administrative Assistant II Total Fire Division Safety Department - Police Division Police Chief Police Lieutenant Police Sergeant Police Officer Public Safety Assistant Police Records Specialist Public Safety Communications Officer Office Manager Parking Clerk Property Custodian Total Police Division Service Department Service Director Deputy Director 1 Environmental Specialist Administrative Assistant III Custodian Total Service Department Engineering Division City Engineer Engineer-In-Training Engineering Aide Total Engineering Division Streets and Maintenance Division Streets and Maintenance Manager Equipment Mechanic Parks Maintenance Supervisor Street Operations Specialist Services Worker III Services Worker II Services Worker I Total Streets and Maintenance Division

32 PERSONNEL SUMMARY LISTING Full-Time Employees by Department ACTUAL ACTUAL BUDGETED BUDGETED Water Division Distribution Water Distribution Manager Service Worker III Service Worker II Plant Water Plant Manager Water Plant Operator III Water Plant Operator II Water Plant Operator I Utility Maintenance Technician Utility Meter Reader Total Water Division Wastewater Division Collection Wastewater Collection Manager Service Worker III Service Worker II Service Worker I Plant Wastewater Plant Manager WWTP Operator III WWTP Operator II 1 WWTP Operator I WWTP Laboratory Technician Plant Mechanic II Plant Mechanic I Service Worker I Total Wastewater Division Total Executive Total Personnel Summary

33 Summary of Part-Time Employees by Department General Government Funds Safety Department - Police Division Office of the City Manager Assistant to Chief - Parking 1 Receptionist 1 Police Officer 1 Public Safety Assistant 3 Finance Public Safety Communications Officer 4 Accounting Assistant 1 Parking Interns 2 11 Streets and Maintenance Division Safety Department - Fire Division Labors 3 Firefighter/EMT 30 Human Resources Parks & Recreation Department HR Director 1 Park/Recreation Technician 5 Program/Facility Coordinator 3 Parking Control Senior Program Coordinator 1 Parking Director 1 9 Service Total General Government Funds Assistant Service Director 1 58 Business-Type Funds Water Division Wastewater Division Water Plant Operators 1 Labor 0 Total Business-Type Funds 1 General Governmental Funds Safety Department - Fire Division Firefighter and or EMT 64 Captains 3 Lieutenants 3 70 Total General Governmental Funds 70 Summary Volunteers by Department Summary Seasonal Employees by Department General Governmental Funds Parks & Recreation Department Streets and Maintenance Division Park/Recreation Technician 36 Labors 6 Program/Facility Coodinator 3 39 Total General Governmental Funds 45 Business-Type Funds Water Division Wasterwater Division Plant Plant Labor 1 Labor 0 Collections Labor 1 1 Total Business-Type Funds 2 19

34 TOTAL CITY CITY OF OXFORD 2013 PROJECTED SUMMARY OF FUND BALANCES BUDGETARY BASIS STREET PARKING WATER SEWER OTHER & STATE & PARKING CAPITAL WATER & SEWER & STORM MISCELLANEOUS DEBT TOTAL GENERAL FIRE/EMS HIGHWAY IMPROVEMENT PROJECTS IMPROVEMENT IMPROVEMENT WATER REFUSE FUNDS SERVICE CITY RECEIPTS 10,218,248 1,504, , ,921 2,486,404 2,765,888 3,011, ,788,260 2,144,690-24,903,026 EXPENDITURES 8,732,376 1,264, , ,967-1,697,865 2,499,030 30,000 1,778,162 2,385,052 1,202,550 20,860, NET OPERATIONS 1,485, ,128 (469,061) 181,954 2,486,404 1,068, ,158 (29,890) 10,098 (240,362) (1,202,550) 4,042,774 CAPITAL IMPROVEMENTS - 39, ,834 3,846, ,783 3,239, ,968,423 TRANSFERS IN 141,213 18, , ,000 2,660, , ,000 40,000-30,000 1,202,550 5,769,484 TRANSFERS OUT 3,384, ,199-1,113, ,672-28,672 8,881-5,769,484 ADVANCES IN 2,372, ,367, ,740,000 ADVANCES OUT 2,367, ,372, ,740,000 NET INCOME (DEFICIT) (1,752,803) 219,036 (13,436) (352,079) 1,295,742 (327,932) (2,766,470) 10,110 (18,574) (219,243) - (3,925,649) BEG FUND BALANCE 7,796, , ,204 1,002,934 3,724,819 5,059,371 7,354,007 11,940 2,863, ,378-29,617,664 ENCUMBERED - - ENDING FUND BALANCE 6,043, , , ,855 5,020,561 4,731,439 4,587,537 22,050 2,845, ,135-25,692,015 Total Operating Expenditures 20,860,252 Total Capital Expenditures 7,968,423 Total Budgeted Expenditures 28,828,675

35 TOTAL CITY CITY OF OXFORD 2014 BUDGET SUMMARY OF FUND BALANCES BUDGETARY BASIS STREET PARKING WATER SEWER OTHER TOTAL & STATE & PARKING CAPITAL WATER & SEWER & STORM MISCELLANEOUS DEBT CITY GENERAL FIRE/EMS HIGHWAY IMPROVEMENT PROJECTS IMPROVEMENT IMPROVEMENT WATER REFUSE FUNDS SERVICE RECEIPTS 9,986,782 1,515, , , ,870 2,612,000 3,013,050-1,768,329 2,263,322-22,650,554 EXPENDITURES 8,789,702 1,456, , ,819-1,853,852 2,750,495 30,000 1,848,532 2,249,545 1,194,200 21,506,246 NET OPERATIONS 1,197,080 58,842 (507,690) 212, , , ,555 (30,000) (80,203) 13,777 (1,194,200) 1,144, CAPITAL IMPROVEMENTS - 70,476-76,266 2,051, , ,300-50, ,643,566 TRANSFERS IN 146,858 18, ,443 75, , , ,000 30,000-30,000 1,194,200 3,539,605 TRANSFERS OUT 1,342, ,604-1,511, ,282-29,282 11,679-3,539,605 ADVANCES IN 2,541, ,541, ,082,400 ADVANCES OUT 2,541, ,541, ,082,400 NET INCOME (DEFICIT) 1,862 6,516 (37,247) (24,475) (978,166) (740,334) (600,027) - (159,485) 32,098 - (2,499,258) BEG FUND BALANCE 6,043, , , ,855 5,020,561 4,731,439 4,587,537 22,050 2,845, ,135-25,692,015 ENDING FUND BALANCE 6,045, , , ,380 4,042,395 3,991,105 3,987,510 22,050 2,685, ,233-23,192,757 Total Operating Expenditures 21,506,246 Total Capital Expenditures 3,643,566 Total Budgeted Expenditures 25,149,812

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39 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 Richard Keebler, Mayor Ken Bogard, Vice Mayor Bob Blackburn, Councilor Kate Rousmaniere, Councilor John Harman, Councilor Kevin McKeehan, Councilor Steve Snyder, Councilor LIST OF CITY ADMINISTRATORS AND DEPARTMENT DIRECTORS CITY ADMINISTRATORS City Manager Finance Director Law Director Douglas R. Elliott Jr. Joseph G. Newlin Stephen M. McHugh DEPARTMENT DIRECTORS Community Development Director Clerk of Council Economic Development Director Fire Chief Human Resources Director Parks & Recreation Director Police Chief Service Director Jung-Han Chen Mary Ann Eaton Alan Kyger John Detherage Donna J. Heck Gail S. Brahier Robert Holzworth 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. 23

40 Boards Zoning Appeals Recreation Appeals (Building & Housing) Police Advisory Income Tax Review Community Improvement Corp. McCullough Hyde Hospital Board of Trustees City of Oxford Organizational Chart Citizens City Council Boards Commissions Commissions Planning Civil Service Historic & Architectural Preservation Utilities Advisory Community Relations Environmental Housing Advisory Records Student Community Relations City Clerk Law Director City Manager Finance Director Service Economic Development Safety Human Resources Community Development Parks & Recreation Finance City Services Fire Planning Programs Accounting 24 Engineering Fire Fighting Inspections Pool Payroll Environmental Emergency Medical Services Code Enforcement Recreation Facilities Taxation Streets & Maintenance Police Utility Billing Parks Maintenance Community Services Utilities Support Services Water Production Water Distribution Wastewater Treatment Refuse Management Utility Inspection

41 FUND STRUCTURE For 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 costreimbursement basis. There are two Internal Service Funds. 25

42 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. Longterm 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. 26

43 FUNDS LISTED BY CATEGORY The following is a list of all active funds by category within the fund structure: GOVERNMENTAL FUND TYPES General Fund PROPRIETARY FUND TYPES (continued) ENTERPRISE (UTILITIES) FUNDS (continued) 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 Sewer Capital Equipment Fund 130 Parking Meter Fund 331 Sewer Operating Fund 210 Life Squad Gift Fund 332 Sewer Improvement Fund 212 Affordable Housing Trust Fund 391 Sewer Capacity Benefit Fund NE Quadrant 412 Enforcement and Education Fund 392 Sewer Capacity Benefit Fund NW Quadrant 416 FEMA Grant Fund 393 Sewer Capacity Benefit Fund SE Quadrant 417 Special Assessment Fund 394 Sewer Capacity Benefit Fund SW Quadrant 418 Fire/EMS 341 Refuse Fund 351 Storm Water Fund Debt Service Fund 353 Landfill Post-Closure Fund Parks Imp. Bond Debt Service Fund Internal Service Funds 230 Employee Benefits Fund Capital Project Funds 370 Internal Service Fund 140 Capital Equipment Fund Non-Expendable Trust Fund 141 Capital Improvement Fund 142 Parking Lot Improvement Fund None Expendable Trust Fund FIDUCIARY FUND TYPES 410 Law Enforcement Trust Fund AGENCY FUNDS PROPRIETARY FUND TYPES 120 Hotel Tax Fund 414 Board of Building Standards Fund ENTERPRISE (UTILITIES) FUNDS 415 Oxford Natural Gas Refund Fund 312 Water Refunding Bond Debt Service Fund 27

44 LISTINGS OF FUND DEFINITIONS GENERAL FUND FIRE/EMS FUND STREET FUND STATE HIGHWAY FUND PARKING FUND COMMUNITY DEVELOPMENT BLOCK GRANT 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. To account for operation of Fire and EMS services within the City, funded by revenues from income taxes, EMS billings, intergovernmental receipts, and fines. 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. 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. To account for operation of parking control activities within the City, funded by revenues from meter collections, garage fees, and fines. To account for monies received from the federal government 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 ENFORCEMENT & EDUCATION FUND LIFE SQUAD GIFT FUND AFFORDABLE HOUSING TRUST FUND FEMA GRANT FUND To account for monies received for the State for the purposes of drug enforcement. To account for funds received pursuant to Ohio Revised Code Section (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. To account for contributions from private sources for the purpose of improving life squad services in the City and surrounding area. To account for private donations for the purpose of education and promotion of the awareness of affordable housing. To account for disbursement of federal funds received pursuant to the Auditor of State Bulletin that addresses how to handle federal emergency management funds 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

45 2002 WATER REFUNDING BOND DEBT To account for the accumulation of resources for the payments SERVICE FUND of debt relating to improvements made to the water distribution system of the City. SPECIAL ASSESSMENT FUND CAPITAL IMPROVEMENT FUND CAPITAL EQUIPMENT FUND PARKING IMPROVEMENT FUND WATER OPERATING FUND WATER IMPROVEMENT FUND WATER CAPITAL IMPROVEMENT FUND WATER CAPACITY BENEFIT FUNDS SEWER OPERATING FUND SEWER IMPROVEMENT FUND SEWER CAPITAL EQUIPMENT FUND SEWER CAPICITY BENEFIT FUNDS STORM WATER FUND REFUSE FUND LANDFILL POST-CLOSURE INVESTMENT FUND EMPLOYEE BENEFITS FUND INTERNAL SERVICE 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. To account for financial resources for the acquisition or construction of various capital projects. To account for financial resources used for the acquisition of equipment. To account for financial resources used for the acquisition, construction, or improvement to municipal parking lots. To account for the operation of water service to the City and surrounding areas. To account for financial resources for the acquisition or construction of various water service related capital projects. To account for financial resources used for the acquisition of equipment. To accumulate the permit fees by quadrant to be used for capital improvements to the water treatment and distribution system. To account for the operation of sanitary sewer service to the City and surrounding areas. To account for financial resources for the acquisition or construction of various sanitary sewer related capital projects. To account for financial resources used for the acquisition of equipment. To accumulate the permit fees by quadrant to be used for capital improvements to the wastewater treatment and collection system. To account for the operation of the City's storm water utility. To account for the provision of refuse collection and disposal services to the City as well as costs associated with the municipal landfill post-closure monitoring. To account for the release in 2000 by the Ohio EPA of the 1995 post-closure trust fund, which was required (by Ohio law) when the City formally capped the landfill. To accumulate monies for the payment of employee health insurance, life insurance, and medical claims under a selfinsured 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. To account for financing of services provided by one department to another department for postage and gasoline. 29

46 HOTEL TAX FUND BOARD OF BUILDING STANDARDS FUND OXFORD NATURAL GAS REFUND 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. To account for monies received on building permits which will be disbursed to the State of Ohio. To account for monies to be refunded to City residents from the Oxford Natural Gas Company. 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 140 Communications 810 Pumping & Filtration 151 Fire/EMS/ Emergency Management 811 Water Distribution 170 Street Lighting 812 Water Administration 210 Woodside Cemetery 814 Finance Allocation Water 220 Public Health 815 Water Fund Insurance 221 Community Assistance 816 MIS Allocation Water 290 Senior Citizen & Community Center 817 City Manager Allocation Water 310 Planning Department 818 HR Allocation Water 311 Convention & Hotel 819 Engineering Allocation Water 320 Inspections 820 Legislative Allocation Water 335 Affordable Housing 830 Sewer Plant 345 Urban Forestry 831 Sewer Collection 360 Economic Development 832 Sewer Administration 400 CDBG Revolving Loan 834 Finance Allocation Sewer 408 MIS 835 Sewer Fund Insurance 410 City Managers Office 836 MIS Allocation Sewer 420 Finance Department 837 City Manager Allocation Sewer 421 Income Tax Collection 838 H R Allocation Sewer 430 Law 839 Engineering Allocation Sewer 450 Human Resources 840 Legislative Allocation 465 Clerk of Council 851 Refuse Collection 470 Legislative 852 Refuse Administration 480 Municipal Building 854 Utility Billing 481 City Garage 855 Refuse Fund Insurance 483 Court House 856 Landfill Post-Closure 490 Engineering 861 Storm Water Administration 500 General Fund Insurance 872 Oxford Natural Gas 510 Internal Chargebacks 900 Employee Benefits 610 Swimming Pool 998 Debt Service 620 Recreation Programs 999 Transfers/Advances 630 Parks Maintenance 680 Recreation Administration 710 Parking 30

47 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 Office serves as staff support for the Community Improvement Corporation. The City Manager serves as an exofficio, 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 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 Civil Service Commission. 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. 31

48 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 seven 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. 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, multimedia 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. 32

49 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 consists of three City residents appointed by the City Manager and approved by the City Council for three-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 Police Advisory Board consists of fourteen (14) Oxford residents. Non-student members shall serve three year terms and student members serve a one year term. Seven of the fourteen members shall be appointed by the Chief of Police and shall include at least one City Council member. The purpose of the Board is to advise the Chief of Police and the Police Division about matters relating to community policing and such other questions as may seem pertinent. 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. COMMISSIONS The Advisory Utilities Commission (AUC) consists of five residents of the City, appointed by City Council for three-year terms. No member may serve in excess of six years. The AUC meets upon the express request of City Council in each instance to advise, report, and to make recommendations to City Council concerning any public utility matter. It has generally been concerned with the natural gas utility and the cable television franchises awarded by the City. 33

50 The Civil Service Commission consists of five members appointed by City Council to three-year terms. The Commission normally meets on the fourth Wednesday of each month if there is business for the commission to consider. This is a decision-making body responsible for the oversight of the merit selection plan for employees of the City as specified in the City Charter. The Charter exempts various positions from the employees, and seasonal or part-time employees. It oversees demotion or removal of employees and hears appeals of suspensions, demotions, removals of civil service employees, and oversees the merit selection of certain nonteaching positions at Talawanda School District. The Community Relations Commission consists of seven Oxford residents selected by City Council to serve three-year overlapping terms: three members initially serve for one year, three members for two years and the seventh for three years. This Commission is charged with the responsibility of studying, investigating, conducting public meetings, and public hearings relative to matters of factual situations wherein there is the possibility of the existence of discriminatory practices, 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 fiveyear 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 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. 34

51 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. 35

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53 Policies Tab

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55 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 through 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 37

56 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) (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 includes 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. 2339, 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. 38

57 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 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. The City will adopt an annual budget for the major funds of the City that includes a contingency equal to up to 1% of the total appropriation measure for each respective fund. This contingency will be used to provide for expenditures that exceed or revenues that do not meet budget estimates, and/or for new or increased program requirements required by law or desired by City Council. This budget is utilized by the City Manager with the approval of the Finance Director. 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. 39

58 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 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 threefourths 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 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. 40

59 CITY OF OXFORD 2014 Operating Budget Calendar Date Monday, June 3 to Wednesday, July 17 Thursday, July 18 Friday, August 16 Monday, August 19 to Friday, August 23 Tuesday, September 3 to Friday, September 6 Monday, September 9 to Wednesday, October 2 Friday, October 4 Thursday, October 10 Tuesday, October 15 Thursday, October 17 Tuesday, November 5 Tuesday, November 19 Task Finance begins preparing payroll budget estimates and other budget material. Budget forms and information are provided to department heads. Department budget submissions are due back to finance. Finance complies budget submissions for distribution to the City Manager and Finance Director. The final draft CIP is Incorporated into the budget. City Manager meets with the department heads to discuss submissions. Finance compiles final recommendations for budget and prepares the document for printing. Budget documents are submitted to City Council in their Friday packets. First budget work session with City Council. Second budget work session with City Council. Third budget work session with City Council. First reading of the Budget Ordinance. Second reading of the Budget Ordinance Capital Improvement Calendar Date Thursday, May 30 Thursday, May 30 Thursday, May 30 to Thursday, June 27 Friday, June 28 Monday, July 1 to Friday, August 2 Monday, August 5 to Friday, August 9 Monday, August 12 to Wednesday, August 14 Thursday, August 15 Thursday, August 22 Task City Manager has kickoff meeting to discuss the Budget & CIP process. Finance sends out submittal forms to Department heads. Department heads prepare CIP submissions CIP forms are due back to Finance. Finance complies the CIP departmental submissions and distributes copies to the City Manager and the Finance Director. Meetings scheduled to discuss CIP submissions with Department heads. City Manager prepares CIP for the presentation to City Council. Recommended CIP is given to City Council City Council s CIP work session 41

60 Financial 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-effective basis. To preserve our quality of life by providing and maintaining adequate financial resources necessary to sustain a sufficient level of municipal services, and to respond to changes in the economy, the priorities of governmental and non-governmental organizations, and other changes that may affect our financial well-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: Scope 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. 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 operating budgets, equipment inventories, and overhead costs. Purchasing is an important component in accomplishing various City goals and objectives in a cost-effective manner. This policy defines a scope of purchasing, the purpose, and goals of purchasing. It includes statements of policy that provide guidance on: a. Emergency purchase order procedures; b. Non-emergency purchase order procedures; c. Competitive sealed bid procedures; d. Lowest and best bidder requirements; 42

61 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: B. Procurement Policy 1. Prevailing wage policy per Ohio Revised Code Chapter 4115, and 2. Findings for recovery per Ohio Revised Code Chapter The procurement card is a newer purchasing tool, which offers an alternative to the existing City of Oxford purchasing process. The procurement card policy defines how the program works, the purchasing guidelines, the restriction on use of the procurement cards, how to place an order and verify the purchase. C. Capital Asset Policy The asset management system is an accounting and management system that coordinates policies and procedures with various methods for recording and reporting monetary amounts associated with fixed asset acquisitions, transfers, and dispositions. Each department and/or division of the City of Oxford 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, and definitions. The policy defines capital asset classifications, networks, and subsystems. The policy delineates capital asset valuations including acquisition costs, additions, and modifications to existing assets, asset purchases under a capital lease, costs subsequent to acquisition and composite grouping for asset valuation. The policy defines how to transfer capital assets between departments and funds of the City. It outlines how 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 assets should 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 vital component in the City of Oxford s overall financial strategy. The Investment Policy and Revenue Policy provided detailed guidance on how to manage the cash collected and held for deposit for the City of Oxford. This policy discloses the list of eligible depositories for the City of Oxford. It defines how the deposits will be collateralized. It describes how interest will be monitored recorded and distributed amongst the appropriate funds. This policy encompasses a petty cash and change drawer policy within it. The petty cash and change drawer policy establishes the correct procedures for departments who have a change drawer for the purpose 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 funds and long-term funds including investments of proceeds from certain bond issues. This policy establishes the Investment Review Committee. It outlines investment objectives; Establishes standards of care; Describes investment parameters for the City; Defines permissible investments. 43

62 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 addresses utility billing and municipal income tax assessments. It describes the accounts receivable write-off policy. Lastly, it discloses how eligible indebtedness to the City will be attached to property as part of the 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 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. This policy encompasses legal and regulatory requirements, planning for debt, prioritizing capital projects, 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 of sale, outlines communications and applications with the rating agencies. The policy establishes a procedure to select the type of bond, what documents to disclose to issue debt, how to manage and invest 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 for and used properly. The policy outlines the objectives of the policy, the procedural narratives to comply with 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 of financial decisions. The policy establishes guidelines on planning elements. It describes the five-year financial 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 to financial accounting and reporting, so that the financial position and results of operations of each fund can be publicly available to citizens, legislators, financial institutions, and others interested in such information. 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 on the Finance Department page. 44

63 Major Funds Tab

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65 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 2014 General Fund budget is comprised of $12,672,978 in expenditures. This represents an increase of $311,884 or 2.52% over the 2013 original appropriation budget of $12,361,094. The proposed revenues are estimated at $12,674,840, an increase of $313,636 or 2.54% over the 2013 budgeted revenue of $12,361,204. The 2014 Proposed Budget is will increase the cash reserve balance by an estimated $1,862. The 2014 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 2014 Budget the following transfers were incorporated into the budget $174,000 for equipment and $335,688 for improvements. Key improvement projects funded by the General Fund in the 2014 capital budget are street resurfacing projects, High Street Improvements (Poplar to Campus), sidewalk and gutter replacements, uptown painting and building and pool maintenance. Key equipment purchases slated for 2014 include 2 police cruisers and equipment, SCBA Replacements, two ton heavy dump truck replacement, CAD/RMS software solution for dispatch, park mower replacement and various computer upgrades and miscellaneous purchases. Details can be seen in Capital Budget section. There is a 2% COLA adjustment included in this year s budget as well as the 2013 spending projection. Most of the operational expenses have remained relatively flat or decreases mirroring the prior two budgets for the General Fund. The budget includes flat projected medical expenses as well as the continuation of increased City financial contribution and increased employee contributions initiate in 2012 to offset these costs. Management will closely monitor spending in 2014 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 2014 Taxes 69.15% Advances-In 20.06% Transfers-In 1.15% Miscellaneous 0.99% Intergovernmental 0.47% Interest Income 0.00% Fines & Forfeits 1.73% Permits & Fees 3.08% Charges for Services 3.37% 45

66 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 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 Millions Actual 2013 Budget 2014 Budget Actual Actual 10,730, Actual 12,614, Budget 12,361, Budget 12,674,840 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 Millions Actual 2012 Actual 2013 Budget 2014 Budget 2011 Actual 10,198, Actual 12,141, Budget 12,361, Budget 12,672,978 46

67 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 2014 the General Fund will $4,641,031 in salaries; $1,836,785 in employee benefits; $2,311,886 in operating expenditures to perform programs and provide City services; and $1,342,076 in transfers-out and $2,541,200 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 2014 General Fund is the most prudent and efficient spending plan of the estimated resources available to the City. GENERAL FUND EXPENDITURES BY DISTRIBUTION Salaries 36.62% Advances-Out 20.06% Benefits 14.49% Transfers-Out 10.59% Operating Expenditures 18.24% 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 Millions Revenue 10,730,920 12,641,196 12,361,204 12,674,840 Expenses 10,198,978 12,141,717 12,361,094 12,672, are based on actual data and are based on budget data. On the following pages are detailed schedules of revenue and expenditure for the General Fund as presented in the 2014 Proposed Budget. 47

68 GENERAL FUND REVENUE BY SOURCE Actual Actual Actual Budgeted Budgeted Revenues: Taxes $ 8,326,136 $ 9,056,161 $ 8,909,304 $ 8,634,320 $ 8,763,308 Intergovernmental Receipts 157,326 75,559 83,420 48,219 60,199 Charges for Services 432, , , , ,685 Permits and Fees 417, , , , ,750 Fines, Costs & Forfeitures 323, , , , ,500 Interest Income 111,817 67,059 88,542 26,051 - Miscellaneous 129, , , , ,340 Transfers-In 737, , , , ,858 Advances-In 943, ,000 2,200,000 2,367,500 2,541,200 Total Revenue $ 11,579,925 $ 10,730,920 $ 12,614,196 $ 12,361,204 $ 12,674,840 GENERAL FUND TAX BREAKDOWN Actual Actual Actual Budgeted Budgeted Taxes: Property Tax $ 1,049,273 $ 1,096,095 $ 1,065,999 $ 1,076,600 $ 1,076,600 Income Tax 6,169,628 6,712,608 6,813,679 7,005,530 7,110,613 Hotel Tax 163, , , , ,650 Local Government Tax 722, , , , ,695 Other Taxes 221, , ,777 34,750 34,750 Total Taxes $ 8,326,136 $ 9,056,161 $ 8,909,304 $ 8,634,320 $ 8,763,308 48

69 GENERAL FUND EXPENDITURE BY PROGRAM AREA Actual Actual Actual Budgeted Budgeted Security of Persons & Property 110 Law Enforcement $ 3,284,436 $ 3,066,190 $ 3,136,249 $ 3,496,044 $ 3,528, Traffic Control 66,794 69,552 67,582 73,804 74, Animal Control 64,442 65,096 63,172 63,194 64, Communications 834, , , , , Street Lighting 75,311 74,890 75,196 73,900 75,000 Total $ 4,325,890 $ 4,128,311 $ 4,184,461 $ 4,626,933 $ 4,703,229 Public Health & Welfare 210 Cemeteries $ 10,966 $ 10,484 $ 9,325 $ 10,200 $ 10, Public Health 6,718 6,574 6,419 6,500 6, Community Assistance 107, , , , ,864 Total $ 125,408 $ 124,204 $ 127,693 $ 133,616 $ 122,564 Leisure Tima Activities 290 Senior Ctens/Cmty Ctr $ 44,713 $ 43,935 $ 49,576 $ 50,564 $ 51, Swimming Pool 99, , , , , Recreation Programs 625, , , , , Parks & Public Property 358, , , , , Recreation Administration 155, , , , ,230 Total $ 1,284,084 $ 1,254,244 $ 1,328,629 $ 1,358,691 $ 1,403,068 Community Environment 310 Planning Department $ 330,423 $ 334,325 $ 311,339 $ 365,879 $ 372, Inspections 330, , , , , Affordable Housing 23,000 23,000 22,500 14,000 12, Urban Forestry 29,011 26,560 33,347 32,500 32, Economic Development 93, ,476 97, , ,083 Total $ 806,601 $ 802,496 $ 774,335 $ 830,743 $ 814,890 General Government 408 MIS $ 98,938 $ 90,175 $ 99,533 $ 104,284 $ 103, City Manager's Office 187, , , , , Finance Department 306, , , , , Income Tax Collection 338, , , , , Law Department 128, , , , , Human Resources 90,899 82,436 63,105 63,080 64, Clerk of Council 84,435 84,503 85,124 92,831 94, Legislative 24,350 24,062 25,083 25,559 27, Municipal Building 131, , , , , City Garage 111, , , , , Oxford Courthouse Bulding 29,400 32,861 23,066 40,127 41, Engineering 122, , , , , Insurance 671,071 65,841 63,884 75, Contingency - 46,499-78,000 83,000 Total $ 2,325,082 $ 1,772,822 $ 1,632,311 $ 1,798,723 $ 1,745,951 Capital Improvements $ - $ 9,982 $ - $ - $ - Transfers To 1,469,932 1,461,919 1,894,288 1,244,888 1,342,076 Advances To 393, ,000 2,200,000 2,367,500 2,541,200 Total Expenditures $ 10,730,039 $ 10,198,978 $ 12,141,717 $ 12,361,094 $ 12,672,978 49

70 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 2014 Water Operating Fund budget is comprised of $2,965,534 in expenses. This represents an increase of $15,267 or 0.52% over the 2013 budget of $2,950,267. The proposed revenues are estimated at $2,612,000, this represents an anticipated decrease in revenue of $5,374 or.21% in this fund compared to last year s budget. The proposed 2014 total Water Fund Budgets reflects a decrease of $740,334 of the cash carryover balance. 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 $100,000 and $85,000 respectively as part of the Water Operating Fund budget. The main projects in the Water Improvement Fund are a roof replacement at the water production and distribution facilities, meter upgrades and general system improvements. The capital equipment purchases include security improvements and fund its share of the cost of replacing network and computer replacements. Major improvements for the year include meter system upgrades, a high service pump, system improvements and filter gallery replacement. The total cost of all the capital outlays that impact Water Funds are budgeted at $571,800. Water Operating Fund Revenues & Expenditures Historically Millions Revenue 2,640,632 2,708,245 2,617,374 2,612,000 Expenses 2,713,217 2,798,446 2,950,267 2,965, are based on actual data and are based on budget data. 50

71 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 Sewer Operating Fund, the Sewer Improvement Fund and the Sewer Capital Equipment Fund. The Sewer Operating Fund is used to account for the operation of the City s wastewater treatment, transmission and collection systems. The Sewer 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 Sewer Improvement Fund is used to account for construction and other infrastructure improvements made to the treatment plant or the collection and transmission systems. The Sewer 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 2014 Sewer Operating Fund budget is comprised of $3,159,777 in expenses. This represents an increase of $27,233 or 0.87% over the 2013 budget of $3,132,544. The proposed revenues are estimated at $2,887,600 anticipating decrease of $10,272 or 0.35% below the 2013 budgeted revenue amount of $2,897,872. The proposed 2014 total Sewer Fund Budgets forecasts a decrease to cash carryover balance of $600,027. The Sewer Operating has planned transfers to the Sewer 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 $200,000 and $170,000 respectively and are part of the Sewer Operating Fund budget. The projects undertaken in the Sewer Improvement Fund are for routinely funded items to perform meter upgrades, trunk line maintenance and general system improvements. Projects that are shared within all the major funds of the City are for network upgrades citywide are incorporated in the Sewer Capital Equipment Fund's 2014 Budget. The 2014 capital budget includes funding for meter system upgrades, various system improvements, Chestnut sanitary sewer improvements as well as 131 West High sanitary sewer improvements. The total costs for capital outlays funded by the Sewer Improvement and Capital Equipment Funds are budgeted at $823,300. Wastewater Fund Revenues & Expenditures Historically Millions Revenue 2,953,833 3,021,818 2,897,872 2,887,600 Expenses 2,754,176 2,849,495 3,132,544 3,159, are based on actual data and are based on budget data. 51

72 Refuse Funds The Refuse utility is responsible for expenditures related to the solid waste, recycling, and yard waste programs for the City. All refuse 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 Refuse Funds consist of two primary funds: the Refuse Operating Fund, and the Landfill Post-Closure Investment Fund. The Refuse Operating Fund is used to account for the expenditures associated with the pickup of household refuse, dumpster refuse, yard waste, and recycled materials within the City. Oxford has 4,736 refuse and recycling, residential and commercial accounts, with 4,061 single-family, duplex, and mobile home residential customers. There are a total of 675 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 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 refuse 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 $1,022,649 as of December 31, The post-closure cost is based on what it would cost to perform all future post-closure care in The Ohio Environmental Protection Agency officially certified the closure of the landfill in May The costs of post-closure are paid through the Refuse Operating Fund. The 2014 Refuse Operating Fund budget is comprised of $1,926,794 in expenses. This represents an increase of $19,996 or 1.05% over the 2013 budget of $1,906,798. The proposed revenues are estimated at $1,760,729 anticipating decrease of $198,651 or 10.14% below the 2013 budgeted revenue amount of $1,959,380. The proposed 2014 total Refuse Fund Budgets reflects a decrease of $159,485 to cash carryover balance. The historical transfer from the Landfill Post-Closure Investment Fund to the Refuse Operating Fund of $195,000 was eliminated in the 2014 budget. Refuse Fund Revenues & Expenditures Historically Millions Revenue 1,868,507 1,938,449 1,959,380 1,760,729 Expenses 1,701,958 1,787,181 1,906,798 1,926, are based on actual data and are based on budget data. 52

73 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. Also, in order not to have a negative fund balance, Income Tax revenue shifted to this new fund and subsequently reduced in 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 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 were 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 four part time Firefighter/EMT s 24 hours 7 days a week. 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 $70,200 annually. In 2005 the City initiated Soft billing for EMS services to offset associated costs. The 2014 Fire/EMS Operating Fund budget is comprised of $1,527,187 in expenses. This represents an increase of $70,042 or 4.81% over the 2013 budget of $1,457,145. The proposed revenues are estimated at $1,533,703 anticipating a decrease of $1,193 or 0.07% below the 2013 budgeted revenue amount of $1,534,896. The proposed 2014 budget reflects an increase of $6,516 to cash carryover balance. Fire/EMS Fund Revenues & Expenditures Historically Millions Revenue 1,599,130 1,642,680 1,534,896 1,533,703 Expenses 1,359,315 1,113,338 1,457,145 1,527, are based on actual data and are based on budget data. 53

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75 Legislation Tab

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77 ORDINANCE NO 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, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF OXFORD, BUTLER COUNTY, STATE OF OHIO, THAT: SECTION 1: To provide for the current expenses and expenditures of the City of Oxford during the fiscal year ending December 31, 2014, the following sums be and they are hereby set aside and appropriated as follows: GENERAL FUND 110 SECURITY OF PERSONS & PROPERTY Personnel Services 4,115,214 Other Services & Charges 588,015 Total Appropriation 4,703,229 PUBLIC HEALTH AND WELFARE Personnel Services - Other Services & Charges 122,564 Total Appropriation 122,564 LEISURE TIME ACTIVITIES Personnel Services 983,144 Other Services & Charges 419,924 Total Appropriation 1,403,068 COMMUNITY ENVIRONMENT Personnel Services 512,658 Other Services & Charges 302,232 Total Appropriation 814,890 GENERAL GOVERNMENT Personnel Services 916,800 Other Services & Charges 829,151 Total Appropriation 1,745,951 TRANSFERS TO OTHER FUNDS Personnel Services - Other Services & Charges 1,342,076 Total Appropriation 1,342,076 ADVANCES TO OTHER FUNDS Personnel Services - Other Services & Charges 2,541,200 Total Appropriation 2,541,200 TOTAL GENERAL FUND APPROPRIATIONS 12,672,978 55

78 FIRE/EMS FUND 418 Personnel Services 1,084,378 Other Services & Charges 442,809 TOTAL FIRE/EMS FUND APPROPRIATIONS 1,527,187 STREET FUND 122 Personnel Services 621,752 Other Services & Charges 201,438 TOTAL STREET FUND APPROPRIATIONS 823,190 STATE HIGHWAY IMPROVEMENT FUND 123 Other Services & Charges 20,200 TOTAL STATE HIGWAY IMPROVEMENT 20,200 FUND APPROPRIATIONS PARKING FUND 130 Personnel Services 387,527 Other Services & Charges 102,292 Transfer to Other Funds 235,604 TOTAL PARKING FUND APPROPRIATIONS 725,423 PARKING IMPROVEMENT FUND 142 Other Services & Charges 76,266 TOTAL PARKING IMPROVEMENT FUND APPROPRIATIONS 76,266 CAPITAL IMPROVEMENT FUNDS COMMUNITY DEVELOPMENT BLOCK GRANT FUND 126 Other Services & Charges 119,000 Total Appropriations 119,000 COMMUNITY DEVELOPMENT BLOCK GRANT LOAN FUND 128 Other Services & Charges 160,000 Total Appropriations 160,000 CAPITAL EQUIPMENT FUND 140 Other Services & Charges 607,224 Total Appropriations 607,224 CAPITAL IMPROVEMENT FUND 141 Other Services & Charges 1,165,500 Transfers to Other Funds - Advance to Other Funds 2,541,200 Total Appropriations 3,706,700 MUNICIPAL FACILITIES CAPITAL IMPROVEMENT FUND 140 Other Services & Charges - Total Appropriations - TOTAL CAPITAL IMPROVEMENT FUND APPROPRIATIONS 4,592,924 56

79 WATER FUNDS WATER (OPERATING) FUND 321 Personal Services 1,227,732 Other Services & Charges 626,120 Transfers to Other Funds 1,111,682 Total Appropriations 2,965,534 WATER IMPROVEMENT FUND 322 Other Services & Charges 540,000 Total Appropriations 540,000 WATER CAPACITY FUND NE 381 Other Services & Charges - Transfers to Other Funds 133,333 Total Appropriations 133,333 WATER CAPACITY FUND NW 382 Other Services & Charges - Transfers to Other Funds 133,333 Total Appropriations 133,333 WATER CAPACITY FUND SE 383 Other Services & Charges - Transfers to Other Funds 133,334 Total Appropriations 133,334 WATER CAPACITY FUND SW 384 Other Services & Charges - Transfers to Other Funds - Total Appropriations - WATER CAPITAL EQUIPMENT FUND 320 Other Services & Charges 31,800 Total Appropriations 31,800 TOTAL WATER FUNDS APPROPRIATIONS 3,937,334 SEWER FUNDS SEWER (OPERATING) FUND 331 Personal Services 1,408,913 Other Services & Charges 1,341,582 Transfers to Other Funds 409,282 Total Appropriations 3,159,777 SEWER IMPROVEMENT FUND 332 Other Services & Charges 381,000 Total Appropriations 381,000 57

80 SEWER CAPACITY FUND NE 391 Other Services & Charges - Transfers to Other Funds - Total Appropriations - SEWER CAPACITY FUND NW 392 Other Services & Charges - Transfers to Other Funds - Total Appropriations - SEWER CAPACITY FUND SE 393 Other Services & Charges - Transfers to Other Funds - Total Appropriations - SEWER CAPACITY FUND SW 394 Other Services & Charges - Transfers to Other Funds - Total Appropriations - SEWER CAPITAL EQUIPMENT FUND 330 Other Services & Charges 442,300 Total Appropriations 442,300 TOTAL SEWER FUNDS APPROPRIATIONS 3,983,077 STORM WATER FUND 351 Personal Services - Other Services & Charges 30,000 TOTAL STORM WATER FUND APPROPRIATIONS 30,000 RUFUSE FUNDS REFUSE (OPERATING) FUND 341 Personal Services 148,467 Other Services & Charges 1,749,045 Transfer to Other Funds 29,282 Total Appropriations 1,926,794 LANDFILL POST-CLOSURE INVESTMENT FUND 353 Other Services & Charges 1,020 Transfer to Other Funds - Total Appropriations 1,020 TOTAL REFUSE FUNDS APPROPRIATIONS 1,927,814 HOTEL & CONVENTION TAX FUND 120 Other Services & Charges 184,971 Transfer to Other Funds 11,679 TOTAL HOTEL & CONVENTION TAX FUND APPROPRIATIONS 196,650 58

81 LIFE SQUAD GIFT FUND 210 Other Services & Charges - TOTAL LIFE SQUAD GIFT FUND APPROPRIATIONS - AFFORDABLE HOUSING TRUST FUND 212 Other Services & Charges - TOTAL AFFORDABLE HOUSING TRUST FUND APPROPRIATIONS - EMPLOYEE BENEFITS FUND 230 Other Services & Charges 1,641,335 TOTAL EMPLOYEE BENEFITS FUND APPROPRIATIONS 1,641,335 INTERNAL SERVICE FUND 370 Other Services & Charges 273,309 TOTAL INTERNAL SERVICE FUND APPROPRIATIONS 273,309 LAW ENFORCEMENT TRUST FUND 410 Personnel Services - Other Services & Charges 12,000 TOTAL LAW ENFORCEMENT TRUST FUND APPROPRIATIONS 12,000 ENFORCEMENT & EDUCATION FUND 412 Personnel Services 44,500 Other Services & Charges 27,580 TOTAL ENFORCEMENT & EDUCATION FUND APPROPRIATIONS 72,080 BOARD OF BUILDING STANDARDS FUND 414 Other Services & Charges 2,850 TOTAL BOARD OF BLD STANDARDS FUND APPROPRIATIONS 2,850 OXFORD NATURAL GAS REFUND FUND 415 Other Services & Charges 3,000 TOTAL OXFORD NATURAL GAS REFUND FUND APPROPRIATIONS 3,000 FEMA FUND 416 Personnel Services - Other Services & Charges - Advance to Other Funds - TOTAL FEMA FUND APPROPRIATIONS - SPECIAL ASSESSMENT FUND 417 Other Services & Charges 60,000 TOTAL SPECIAL ASSESSMENT FUND APPROPRIATIONS 60,000 DEBT SERVICE FUNDS 1999 PARKS IMPROVEMENT BOND FUND 152 Other Services & Charges 306,800 Total Appropriations 306,800 59

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85 CITY OF OXFORD 2014 BUDGET GENERAL FUND SUMMARY OF BALANCES Actual Actual Budget Projected Budget TOTAL RECEIPTS 10,349,789 10,277,158 9,853,925 10,218,248 9,986,782 TOTAL EXPENDITURES 8,082,077 8,047,429 8,748,706 8,732,376 8,789,702 NET OPERATIONS 2,267,712 2,229,729 1,105,219 1,485,872 1,197,080 CAPITAL IMPROVEMENTS 9, TRANSFERS IN 136, , , , ,858 TRANSFERS OUT 1,461,919 1,894,288 1,244,888 3,384,888 1,342,076 ADVANCES IN 245,000 2,200,000 2,367,500 2,372,500 2,541,200 ADVANCES OUT 645,000 2,200,000 2,367,500 2,367,500 2,541,200 NET INCOME (DEFICIT) 531, , (1,752,803) 1,862 BEGINNING FUND BALANCE 6,791,726 7,323,668 7,788,951 7,796,147 6,043,344 ENCUMBRANCE 85,710 80,266 ENDING FUND BALANCE 7,237,958 7,715,881 7,789,061 6,043,344 6,045,206 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. GENERAL FUND ENDING FUND BALANCE 8,000,000 7,000,000 6,000,000 5,000,000 4,000,000 3,000, Actual 2012 Actual 2013 Budget 2013 Projected 2014 Budget 2,000,000 1,000, Projected Ending Fund Balance as a percentage of expenditures and transfers out: 60% 61

86 CITY OF OXFORD 2014 BUDGET GENERAL FUND SUMMARY OF RECEIPTS % Over DESCRIPTION Actual Actual Budget June Projected Budget 2013 PROPERTY TAX RECEIPTS 1,096,095 1,065,999 1,076, ,779 1,076,748 1,076, % INCOME AND HOTEL TAX RECEIPTS 6,890,993 6,992,155 7,176,275 3,799,077 7,212,739 7,305, % STATE LEVIED LOCALLY SHARED TAXES 1,069, , , , , , % INTERGOVERNMENTAL RECEIPTS 75,559 83,420 48,219 51,500 66,105 60, % REVENUE CHARGES FOR PUBLIC SERVICES 396, , , , , , % LICENSES, PERMITS & INSPECTIONS 401, , , , , , % FINES, COSTS & FORFEITURES 241, , , , , , % INTEREST INCOME 67,059 88,542 26,051 34,898 26, % MISCELLANEOUS 111, , , , , , % RECEIPTS 10,349,789 10,277,158 9,853,925 5,546,224 10,218,248 9,986, % TRANSFERS IN 136, , ,779 71, , , % ADVANCES IN 245,000 2,200,000 2,367, ,372,500 2,541, % 381,131 2,337,038 2,507,279 71,737 2,513,713 2,688, % TOTAL REVENUE 10,730,920 12,614,196 12,361,204 5,617,961 12,731,961 12,674, % 2014 Budget General Fund Receipts Charges for Services 4.28% State Revenue Sharing 3.82% All Other Receipts 7.97% Property Tax Receipts 10.78% Income/Hotel Tax Receipts 73.15% 2013 Projected General Fund Receipts Charges for Services 4.54% State Revenue Sharing 6.24% All Other Receipts 8.09% 2014 Projected Ending Fund Balance as a percentage of expenditures and transfers out: Property Tax Receipts 10.54% Income/Hotel Tax Receipts 70.59% 62

87 CITY OF OXFORD 2014 BUDGET Fund: General RECEIPTS DETAIL Account % Over Number Description Actual Actual Budget June Projected Budget 2013 PROPERTY TAX RECEIPTS Real Estate Tax 991, , , , , , % % Rollback 93,508 94,551 95,177 46,223 95,177 95, % Personal Prop Tax 8, % Trailer Tax 1,714 1,756 1, ,600 1, % TOTAL 1,096,095 1,065,999 1,076, ,779 1,076,748 1,076, % INCOME & HOTEL TAX RECEIPTS Income Tax Local 6,712,608 6,813,679 7,005,530 3,708,377 7,018,089 7,110, % Hotel Tax (a) 178, , ,745 90, , , % TOTAL 6,890,993 6,992,155 7,176,275 3,799,077 7,212,739 7,305, % STATE LEVIED LOCALLY SHARED TAXES Local Govt. Rev- State 78,573 54,649 39,896 22,998 39,896 39, % Local Govt. Rev- County 640, , , , , , % Estate-Inheritance 308, , , , % Cigarette Tax % Liquor & Beer Permits 40,604 37,424 34,000 1,420 35,000 34, % TOTAL 1,069, , , , , , % INTERGOVERNMENTAL RECEIPTS Service Grant -M.U. 19,289 16,910 15,219 16,627 16,627 15, % Grants & Contributions-Police 13,954 35,287 8,000 6,355 12,000 12, % MU Reimbursement - Traffic 7,753 2,538 11,498 7, % MU Economic Development 25,000 25,000 25,000 25,000 25,000 25, % High School Traffic Reimbursements 3, % Misc. State Grants 9,563 3, % TOTAL 75,559 83,420 48,219 51,500 66,105 60, % CHARGES FOR PUBLIC SERVICES Cemetery Revenue 2, ,900 1, % Sale of Plans 240 1, % Record's Check % Alarm Permits/Renewals 575 1,650 2, , % Alarm Fines 1, ,650 1, % Auction Sales 6,111 3,526 2,859 5, % Impound/Towing Fees 30,644 33,648 40,000 23,565 35,000 40, % Immobilization Fee 52,359 52,088 52,500 26,510 50,000 52, % Zoning Fees 13,532 11,032 7,000 9,534 10,000 10, % Housing Appeals % Senior Citizen & Community Center 5,965 6,770 6,200 2,870 6,200 6, % Rent Area 1 Court 24,000 24,000 24,000 12,000 24,000 24, % Miscellaneous 75 1,000 60, % Dog License Sales % Sale of Maps % Concession Stand - Park 12,973 21,483 20,300 13,423 19,000 22, % Swimming Pool Passes 22,293 25,199 24,000 23,498 25,179 25, % Swimming Pool Gen Admission 25,647 28,365 27,000 11,351 26,000 27, % Concession Stand - Pool 14,254 13,916 14,500 4,884 12,500 14, % Recreation Program Fees 160, , ,000 91, , , % Park and event fees 875 1, % Field Rental Fees 21,676 27,038 24,000 7,600 22,000 32, % TOTAL 396, , , , , , % Hotel Tax above represents the City portion, or the total City hotel and convention minus the OVB portion (which is reflected in the Hotel Tax fund). See page 190 for total hotel tax revenue, and the allocation between City and Oxford Visitors Bureau. 63

88 CITY OF OXFORD 2014 BUDGET Fund: General RECEIPTS DETAIL Account % Over Number Description Actual Actual Budget June Projected Budget 2013 PERMITS AND FEES Cable Franchise Fee 154, , ,350 84, , , % Building Permits 30,914 27,772 25,000 16,519 25,000 30, % Electrical Permits 10,403 8,972 8,000 6,410 8,000 10, % Heating Permits 9,057 8,804 8,000 4,640 8,000 10, % Curb & Gutter Permits 1,225 3, % Rental Permits 194, , ,000 94, , , % Vendor Licenses % TOTAL 401, , , , , , % FINES, COSTS & FORFEITURES Parking Violations 136, , ,500 66, , , % Area I Court 63,160 46,868 75,000 28,834 50,000 50, % Area II Court % Area III Court % Civil Offense Citations 2, ,000 2,170 2,170 2, % Administrative Citations 39,250 24,860 15,000 17,204 25,000 25, % TOTAL 241, , , , , , % INTEREST INCOME Interest on Investments 67,059 88,542 26,051 34,898 26, % TOTAL 67,059 88,542 26,051 34,898 26, % MISCELLANEOUS Contributions 1,020 1,000 1, % th of July Contributions 3,620 3,591 5,000 4,712 6,800 6, % Other Special Events Contributions 5,998 7,999 5,000 4,352 5,000 5, % Grants - Other 2, % Memorial Tree Purchases 1, , ,000 1, % Noxious Weeds Special Assessment 909 2, , % Testing Fees - Civil Service 975 1,200 1, % NSF Fees Collected % Reimbursements 97, , , , , , % TOTAL 111, , , , , , % FUND TRANSFERS-IN From Hotel Tax Fund 10,703 7,653 7,189 5,442 8,623 11, % From Parking Fund 24,500 24,500 26,574 13,287 26,574 27, % From Water Fund 36,976 38,295 38,672 19,336 38,672 39, % From Sewer Fund 36,976 38,295 38,672 19,336 38,672 39, % From Refuse Fund 26,976 28,295 28,672 14,336 28,672 29, % TOTAL 136, , ,779 71, , , % FUND ADVANCES-IN Repay Advance from Capital Improvement 2,200,000 2,367,500 2,372,500 2,541, % Repay Advance from Fire/EMS 245, % TOTAL 245,000 2,200,000 2,367, ,372,500 2,541, % TOTAL GENERAL FUND RECEIPTS 10,730,920 12,614,196 12,361,204 5,617,961 12,731,961 12,674, % THE MAJOR CHANGES IN GENERAL FUND REVENUE BUDGET TO 2014 BUDGET Budget Budget Variance Percentage Real Estate Tax 979, , % Income Taxes (Gross) 7,005,530 7,110, , % Interest on Investments 26,051 0 (26,051) % Local Government Revenue 346, , % Building, Electrical, and Heating Permits 41,000 50,000 9, % Transfers-In 139, ,858 7, % Other 3,822,326 4,040, , % TOTAL RECEIPTS AND TRANSFERS-IN 12,361,204 12,674, , % 64

89 CITY OF OXFORD 2014 BUDGET Fund: General SUMMARY OF EXPENSES BY DIVISION DIVISION % Over Actual Actual Budget June Projected Budget 2013 SECURITY OF PERSONS & PROPERTY 4,128,311 4,184,461 4,626,933 2,233,520 4,574,085 4,703, % PUBLIC HEALTH & WELFARE 124, , ,616 92, , , % LEISURE TIME ACTIVITIES 1,254,244 1,328,629 1,358, ,456 1,355,401 1,403, % COMMUNITY ENVIRONMENT 802, , , , , , % GENERAL GOVERNMENT 1,772,822 1,632,311 1,798, ,001 1,841,048 1,745, % OPERATIONS 8,082,077 8,047,429 8,748,706 4,326,199 8,732,376 8,789, % CAPITAL IMPROVEMENTS 9, TRANSFERS TO OTHER FUNDS 1,461,919 1,894,288 1,244, ,144 3,384,888 1,342, % ADVANCES TO OTHER FUNDS 645,000 2,200,000 2,367,500 1,800,000 2,367,500 2,541, % 2,116,901 4,094,288 3,612,388 2,477,144 5,752,388 3,883,276 TOTAL GENERAL FUND EXPENDITURES 10,198,978 12,141,717 12,361,094 6,803,343 14,484,764 12,672, % 2014 BUDGETED GENERAL FUND EXPENSES AND TRANSFERS/ADVANCES ADVANCES TO OTHER FUNDS 20.1% SECURITY (POLICE) 47.0% TRANSFERS TO OTHER FUNDS 10.6% GENERAL GOV'T 13.8% PUBLIC HEALTH & WELFARE 1.0% COMMUNITY ENVIRONMENT 6.4% LEISURE TIME ACTIVITIES 11.1% 2013 PROJECTED GENERAL FUND EXPENSES AND TRANSFERS/ADVANCES ADVANCES TO OTHER FUNDS 16.3% SECURITY (POLICE) 39.6% TRANSFERS TO OTHER FUNDS 23.4% PUBLIC HEALTH & WELFARE 0.9% GENERAL GOV'T 12.7% LEISURE TIME ACTIVITIES 9.4% COMMUNITY ENVIRONMENT 5.7% 65

90 CITY OF OXFORD 2014 BUDGET Fund: General SUMMARY OF EXPENSES BY DEPARTMENT (continued) DIVISION/DEPARTMENT % Over Actual Actual Budget June Projected Budget 2013 SECURITY OF PERSONS & PROPERTY 110 Law Enforcement 3,066,190 3,136,249 3,496,044 1,710,206 3,462,212 3,528, % 120 Traffic Control 69,552 67,582 73,804 35,048 68,786 74, % 130 Animal Control 65,096 63,172 63,194 27,544 63,194 64, % 140 Communications 852, , , , , , % 170 Street Lighting 74,890 75,196 73,900 35,387 72,850 75, % TOTAL 4,128,311 4,184,461 4,626,933 2,233,520 4,574,085 4,703, % PUBLIC HEALTH & WELFARE 210 Cemeteries 10,484 9,325 10,200 2,890 10,000 10, % 220 Public Health 6,574 6,419 6,500 3,317 6,500 6, % 221 Community Assistance 107, , ,916 86, , , % TOTAL 124, , ,616 92, , , % LEISURE TIME ACTIVITIES 290 Senior Citizens Community Center 43,935 49,576 50,564 22,407 50,339 51, % 610 Swimming Pool 100, , ,260 36, , , % 620 Recreation Programs 602, , , , , , % 630 Parks & Public Property 351, , , , , , % 680 Recreation Administration 155, , ,386 83, , , % TOTAL 1,254,244 1,328,629 1,358, ,456 1,355,401 1,403, % COMMUNITY ENVIRONMENT 310 Planning Department 334, , , , , , % 320 Inspections 302, , , , , , % 335 Affordable Housing 23,000 22,500 14,000 7,000 14,000 12, % 345 Urban Forestry 26,560 33,347 32,500 5,341 32,500 32, % 360 Economic Development 116,476 97, ,629 49,681 99, , % TOTAL 802, , , , , , % GENERAL GOVERNMENT 408 Management Information systems 90,175 99, ,284 50,412 97, , % 410 City Manager's Office 188, , , , , , % 420 Finance Department 360, , , , , , % 421 Income Tax Collection 314, , , , , , % 430 Law Department 136, , ,799 70, , , % 450 Human Resources 82,436 63,105 63,080 29,124 61,647 64, % 465 Clerk of Council 84,503 85,124 92,831 48,004 90,728 94, % 470 Legislative 24,062 25,083 25,559 14,286 26,459 27, % 480 Municipal Building 126, , ,359 60, , , % 481 City Garage 104, , ,726 58, , , % 483 Oxford Courthouse Building 32,861 23,066 40,127 13,310 31,750 41, % 490 Engineering 116, , ,681 66, , , % 500 Insurance 65,841 63,884 75,483 39,508 70, % 999 Contingency 46, ,000 1,400 1,400 83, % TOTAL 1,772,822 1,632,311 1,798, ,001 1,841,048 1,745, % CAPITAL IMPROVEMENTS 110 Law Enforcement % 130 Animal Control % 140 Communications % 170 Street Lighting % 210 Woodside Cemetery % 610 Swimming Pool % 620 Recreation Programs % 630 Parks and Public Property Maintenance % 680 Recreation Administration % 310 Planning Department 5, % 320 Inspections 3, % 410 City Manager % 480 Municipal Building % TOTAL 9, % 66

91 CITY OF OXFORD 2014 BUDGET Fund: General SUMMARY OF EXPENSES BY DEPARTMENT (Cont.) DIVISION/DEPARTMENT % Over Actual Actual Budget June Projected Budget 2013 TRANSFERS TO Transfer to Street Fund 413, , , , , , % Transfer to Capital Equipment Fund 272, ,000 75, , , , % Transfer to Capital Improvement Fund 292, , , , , , % Transfer to Parks Debt Service Fund 312, , ,050 36, , , % Transfer to Storm Water Fund 45,000 40,000 40,000 40,000 40,000 30, % Transfer to Special Assessment Fund 30,000 30,000 30,000 30,000 30, % Transfer to Fire/EMS Fund 126,899 18,150 18,150 9,075 18,150 18, % Transfer to Municipal Facility Fund 2,000, % TOTAL 1,461,919 1,894,288 1,244, ,144 3,384,888 1,342, % ADVANCES TO Advance to Capital Improvement Fund 400,000 2,200,000 2,367,500 1,800,000 2,367,500 2,541, % Advance to Fire/EMS Fund 245, % TOTAL 645,000 2,200,000 2,367,500 1,800,000 2,367,500 2,541, % TOTAL EXPENDITURES & TRANSFERS 10,198,978 12,141,717 12,361,094 6,803,343 14,484,764 12,672, % Millions 2014 BUDGET BY CATEGORY SECURITY (POLICE) PUBLIC HEALTH & WELFARE LEISURE TIME ACTIVITIES COMMUNITY ENVIRONMENT GENERAL GOV'T CAPITAL IMPROVEMENTS TRANSFERS TO OTHER FUNDS ADVANCES TO OTHER FUNDS Millions 2013 FINAL BUDGET BY CATEGORY SECURITY (POLICE) PUBLIC HEALTH & WELFARE LEISURE TIME ACTIVITIES COMMUNITY ENVIRONMENT GENERAL GOV'T CAPITAL IMPROVEMENTS TRANSFERS TO OTHER FUNDS ADVANCES TO OTHER FUNDS 67

92 CITY OF OXFORD 2014 BUDGET Fund: General Department: Police PROGRAM: Law Enforcement Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2013 PERSONNEL SERVICES Salaries 1,793,920 1,782,862 1,967, ,147 1,918,350 1,956, % Overtime 258, , , , , , % Personnel Benefits 734, , , , , , % Personnel Benefits - Other 19,194 20, % Uniform Allowance 28,016 30,047 25,810 19,195 25,810 24, % TOTAL 2,814,963 2,876,215 3,188,594 1,537,101 3,151,393 3,206, % OPERATING EXPENSES Telephone Services 3,429 3,015 3,500 1,320 3,000 3, % Rents & Leases 4,460 5,201 5,000 3,236 5,000 5, % Training & Travel 12,772 26,043 25,000 3,917 22,000 25, % Contract Jail Expenses 275 1,565 1, ,000 1, % Contract Medical Expenses 12,601 10,270 13,200 10,672 10,672 10, % Professional Services 804 1,506 2, ,700 2, % Contracted Services 7,793 12,545 10,000 10,248 12,250 12, % General Liability Insurance 26, % Advertising 363 2,000 1,000 2, % Printing & Reproduction 893 3,000 1,314 2,100 2, % Membership & Subscription 1,230 1,575 1,000 3,273 1,300 1, % Towing 19,539 15,010 40,000 13,000 36,000 30, % Office Supplies 5,483 5,555 6,000 3,670 5,500 6, % Postage 2, , ,200 1, % Operating Supplies 48,895 45,976 39,000 41,284 39,000 39, % Vehicle Maintenance 51,910 48,822 62,000 27,250 62,000 62, % Small Tools & Equipment 1,771 7,306 8,550 19,694 23,597 8, % Fuel 68,853 68,143 70,000 32,144 70,000 70, % COP programs 7,582 2,382 10, ,000 10, % Refunds 975 3,253 3,800 3,500 3, % TOTAL 251, , , , , , % CAPITAL OUTLAY Equipment % TOTAL % TOTAL EXPENDITURES 3,066,790 3,136,249 3,496,044 1,710,206 3,462,212 3,528, % PERSONNEL 2014 Proposed Allocation Law Enforcement Animal Communications Parking (1) FT Chief 85% 5% 5% 5% (1) FT Police Lieutenant 85% 15% CONTRACTED SERVICES: (1) FT Police Lieutenant 100% (6) FT Police Sergeants 100% Name Amount (18) F-T Police Officers 100% Lexis Nexis 3, hours P-T police officers 100% Coroner's Office 1,800 (1) FT Police Records Specialist 100% Global Tracking 300 1,248 hours PT Police Records Specialist 100% Fire Suppression 300 (1) FT Office Manager 85% 10% 5% Copier overages 500 (1) FT Public Safety Assistant (A) 25% 25% 50% ALPR maintenance 3,200 (1) FT Public Safety Assistant (B) 5% 20% 75% LEADS online 2,848 (1) FT Public Safety Assistant (C) 50% 10% 40% TLO 900 (1) FT Property Custodian 85% 5% 5% 5% Total 12,998 Contract Medical Expense Amount COPS line includes 9,500 for the annual "Pig Roast." with $6,000 reimbursement. M.V. Crime Lab 10,200 General Liability Insurance moved from Insurance - based on schedules and headcount 68

93 CITY OF OXFORD 2014 BUDGET Fund: General Department: Service PROGRAM: Traffic Control Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2013 PERSONNEL SERVICES Salaries & Wages 20,552 21,375 22,740 11,230 22,380 23, % Overtime 1,396 1,245 2,049 1,301 2,000 2, % Personnel Benefits 9,543 10,099 10,765 5,374 10,656 10, % TOTAL 31,491 32,719 35,554 17,905 35,036 36, % OPERATING EXPENSES Electrical Services 10,741 10,772 11,000 4,900 10,000 11, % Contracted Services 8,266 6,812 8,500 2,028 6,000 8, % Operating Supplies 13,321 12,529 14,000 5,465 13,000 14, % Cross Walk Painting Supplies 5,733 4,750 4,750 4,750 4,750 4, % TOTAL 38,061 34,863 38,250 17,143 33,750 38, % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 69,552 67,582 73,804 35,048 68,786 74, % 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. 69

94 CITY OF OXFORD 2014 BUDGET Fund: General Department: Police PROGRAM: Animal Control Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2013 PERSONNEL SERVICES Salaries & Wages 38,208 33,515 33,485 14,371 33,485 33, % Overtime , , % Personnel Benefits 11,472 15,413 13,968 5,500 13,968 14, % Personnel Benefits - Other % Uniform Allowance % TOTAL 50,616 49,397 48,806 20,308 48,806 49, % OPERATING EXPENSES Electrical Service 1, , ,300 1, % Training & Travel % Professional Service 3,457 3,565 2,188 1,661 2,188 2, % Postage % Operating Supplies 2, , ,650 4, % Vehicle Maintenance 1,066 1,263 2, ,000 2, % Fuel 5,736 7,150 4,000 3,602 4,000 4, % TOTAL 14,480 13,775 14,388 7,236 14,388 14, % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 65,096 63,172 63,194 27,544 63,194 64, % PERSONNEL 2014 Allocation Law Enforcement Animal Communications Parking (1) FT Public Safety Assistant (A) 25% 25% 50% (1) FT Public Safety Assistant (B) 5% 20% 75% (1) FT Public Safety Assistant (C) 50% 10% 40% (1) FT Property Custodian 85% 5% 5% 5% (1) FT Police Chief 85% 5% 5% 5% 70

95 CITY OF OXFORD 2014 BUDGET Fund: General Department: Police PROGRAM: Communications Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2013 PERSONNEL SERVICES Salaries & Wages 476, , , , , , % Overtime 49,861 66,127 74,335 36,102 74,335 83, % Personnel Benefits 191, , , , , , % Personnel Benefits - Other 505 1, % Uniform Allowance , , % TOTAL 718, , , , , , % OPERATING EXPENSES Leads 7,470 8,964 11,028 4,482 8,964 11, % Training & Travel 4, , ,000 4, % Contracted Services 105,854 90, ,000 43, , , % General Liability Insurance 2, % Memberships & Subscriptions % Office Supplies 1, ,000 2,436 3,000 3, % Communications Equipment 4,060 2,969 3, ,000 3, % Small Tools & Equipment 10,179 7,996 10,000 2,470 8,000 10, % TOTAL 133, , ,278 54, , , % CAPITAL OUTLAY Equipment 0 0.0% TOTAL % TOTAL EXPENDITURES 852, , , , , , % PERSONNEL Current staffing level in Police Communications is nine (9) full-time and (56) hours part-time Allocation Law Enforcement Animal Communications Parking (1) FT Chief 85% 5% 5% 5% (1) FT Lieutenant 85% 15% (9) FT Public Safety Communications Officers (PSCO) 95% 5% (1) FT Office Manager 85% 10% 5% PT PSCO 56 hours/week (2,912 hours/year) 100% (1) FT Property Custodian 85% 5% 5% 5% (1) FT Assistant to the Chief Technical 100% INCLUDED IN CONTRACTED SERVICES SMALL TOOLS & EQUIPMENT Radio Equipment Maintenance 27,000 Radio equipment & accessories 8,800 Recorder lease/maintenance contract 1,900 Replacement boards, batteries, and 1,200 Verizon cellular phones for police, CM, Fire, Planning, Parking (group rate) 15,000 Police mobile data computers 10,000 MIFI cards 15,000 Police / Dispatch telephone maintenance 2,200 CISCO CAD and RMS maintenance 22,000 E911 equipment maintenance 12,000 InterAct maintenance 5,500 AccuGlobe (DDTi mapping) 4, ,600 General Liability Insurance moved from Insurance - based on schedules and headcount 71

96 CITY OF OXFORD 2014 BUDGET Fund: General Department: Service PROGRAM: Street Lighting Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2013 OPERATING EXPENSES Electrical Services 74,890 70,196 73,900 35,387 72,850 75, % Operating Supplies 5, % TOTAL 74,890 75,196 73,900 35,387 72,850 75, % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 74,890 75,196 73,900 35,387 72,850 75, % ELECTRIC SERVICES Street lighting & traffic control signals Additional lighting at Campus Commons; Additional lighting on CCP and Fairfield Duke Energy has PUCO approval for a ~2% increase in distribution rates for

97 CITY OF OXFORD 2014 BUDGET Fund: General Department: Service PROGRAM: Woodside Cemetery Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2013 OPERATING EXPENSES Contracted Services 10,484 9,325 10,200 2,890 10,000 10, % TOTAL 10,484 9,325 10,200 2,890 10,000 10, % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 10,484 9,325 10,200 2,890 10,000 10, % CONTRACTED SERVICES Mowing and other maintenance needs of the property (landscaping, gate repairs, etc.) 73

98 CITY OF OXFORD 2014 BUDGET Fund: General Department: Public Health PROGRAM: Public Health Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2013 OPERATING EXPENSES Professional Service 6,574 6,419 6,500 3,317 6,500 6, % TOTAL 6,574 6,419 6,500 3,317 6,500 6, % TOTAL EXPENDITURES 6,574 6,419 6,500 3,317 6,500 6, % OPERATING EXPENSES This fee is charged by Butler County and is netted from the semiannual property tax payment to the City. 74

99 CITY OF OXFORD 2014 BUDGET Fund: General Department: Community Assistance PROGRAM: Community Assistance Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2013 OPERATING EXPENSES Family Resource Center 35,000 35,000 40,000 20,000 40,000 36, % Oxford Community Foundation 35,033 35,033 35,000 35,000 35,000 31, % Senior Citizens Programming 3,406 3,406 3,406 1,703 3,406 3, % Help Van 14,110 18,110 18,110 9,055 18,110 16, % Oxford Community Arts Center 14,597 10,000 10,000 10,000 10,000 9, % Oxford College Corner Clinic 5,000 5,000 5,000 5,000 5,000 5, % Oxford Community Choice Pantry 5,400 5,400 5,400 5,400 5, % TOTAL 107, , ,916 86, , , % TOTAL EXPENDITURES 107, , ,916 86, , , % Approved Requested Approved OXFORD COMMUNITY ARTS CENTER Children's Art Programming 10,000 10,000 9,000 OXFORD COMMUNITY FOUNDATION General Administration 22,000 22,000 19,800 Charles L Warren Scholarship 3,000 3,000 2,700 Oxford Assistance Fund 10,000 10,000 9,000 Total 35,000 35,000 31,500 OXFORD SENIOR CITIZENS, INC Programming 3,406 3,500 3,065 Outreach 4,000 Adult Day Service 3,300 Help van 18,110 18,110 16,299 Total 21,516 28,910 19,364 THE FAMILY RESOURCE CENTER Utility Assistance, paid from Water and Sewer Fund 1,000 Empower One Expenses, paid from Water and Sewer Fund 1, General Operations paid from Community Assistance 40,000 40,000 36,000 Housing Assistance, paid from Affordable Housing Dept. 14,000 14,000 12,600 New Jobs program Total 55,000 54,000 48,600 OXFORD COLLEGE CORNER CLINIC Fund medications 5,000 5,000 5,000 OXFORD COMMUNITY CHOICE PANTRY Fund food purchases 5,400 5,400 5,000 TOTAL $ 131,916 $ 138,310 $ 118,464 75

100 CITY OF OXFORD 2014 BUDGET Fund: General Department: Parks & Recreation PROGRAM: Senior Citizens & Community Center Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2013 PERSONNEL SERVICES Salaries & Wages 16,649 15,534 17,428 8,325 17,428 17, % Overtime % Personnel Benefits 8,600 8,853 9,411 4,796 9,411 9, % TOTAL 25,466 24,387 27,039 13,121 27,039 27, % OPERATING EXPENSES Electrical Services 11,443 9,717 11,525 4,513 11,000 11, % Gas Service 1,788 1,303 2,200 1,212 2,400 2, % Contracted Services (elect, a/c) 4,235 12,343 8,000 2,352 8,000 8, % Maintenance Supplies 1,003 1,826 1,800 1,209 1,900 1, % TOTAL 18,469 25,189 23,525 9,286 23,300 23, % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 43,935 49,576 50,564 22,407 50,339 51, % PERSONNEL (1) FT Custodial / Maintenance Technician, 50% 76

101 CITY OF OXFORD 2014 BUDGET Fund: General Department: Parks & Recreation PROGRAM: Swimming Pool Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2013 PERSONNEL SERVICES Salaries 45,129 45,083 49,000 10,732 46,000 49, % Overtime , % Personnel Benefits 7,913 8,195 9,310 1,702 9,310 9, % TOTAL 53,663 54,109 59,110 12,591 56,310 60, % OPERATING EXPENSES Electric Services 3,600 3,520 3, ,500 3, % Gas Service , ,500 1, % Telephone % Training & Travel % Contracted Services 15,306 16,000 16,000 7,347 16,000 16, % Advertising % Printing & Production % Office Supplies % Operating Supplies 9,646 11,659 10,000 3,795 10,000 10, % Concession Supplies 10,814 10,167 9,000 4,562 7,500 9, % Maintenance of Facilities 5,937 6,814 6,000 6,626 6,900 6, % TOTAL 46,497 49,435 46,150 23,871 46,050 47, % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 100, , ,260 36, , , % REVENUE Pool Revenue 47,940 53,564 51,000 34,849 51,179 52,200 2% Concession Revenue 14,254 13,916 14,500 4,884 12,500 14,000-3% Total Revenue 62,194 67,480 65,500 39,733 63,679 66,200 1% PERSONNEL CONTRACTED SERVICES Approximately 17 seasonal employees for 13 weeks Maintenance contract estimate 14,000 PT Pool Supervisors 1,170 hours, 100% Miscellaneous 2,000 PT Concession Supervisor 420 hours, 100% 16,000 PT Life Guards 3,100 hours, 100% PT Cashier/Gate 1,625 hours, 100% MAINTENANCE OF FACILITIES Pool is open Memorial Day - Labor Day Operating hours are limited when school is in session Miscellaneous repairs (plumbing, service appliances, etc.) 77

102 CITY OF OXFORD 2014 BUDGET Fund: General Department: Parks & Recreation PROGRAM: Recreation Programs Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2013 PERSONNEL SERVICES Salaries 310, , , , , , % Overtime 1,645 1,171 2,500 3,469 3,000 5, % Personnel Benefits 110, , ,910 60, , , % Uniform Allowance % TOTAL 422, , , , , , % OPERATING EXPENSES Uniform 953 1, ,061 1,200 1, % Electric Services 12,378 10,943 11,500 4,599 11,500 11, % Gas Service 3,129 2,313 4,000 2,146 4,500 4, % Rents & Leases 41,862 38,214 40,000 29,474 40,000 40, % Training & Travel 1,354 1,511 1, ,400 1, % Professional Services 39,822 47,057 46,000 20,709 46,000 47, % Contracted Services 2,459 3,479 4,500 3,459 4,500 7, % General Liability Insurance 3, % Advertising 1,706 1,555 1, ,700 1, % Printing & Reproduction 6,507 6,757 7,000 3,735 7,000 7, % Membership & Subscription % Operating Supplies 30,374 31,703 31,000 19,018 32,000 33, % th of July 15,276 18,502 17,000 15,190 15,190 17, % Program Concessions 7,881 12,122 10,900 8,230 10,900 10, % Other Special Events 4,369 4,824 7, ,000 7, % Vehicle Maintenance , ,000 1, % Small Tools & Equipment 1,955 1,897 2, ,500 2, % Maintenance Supplies 2,142 3,012 2,800 1,445 2,800 2, % Fuel 1,618 1,629 2, ,000 2, % Maintenance of Facilities 2,487 3,216 2,800 3,226 3,500 6, % Refunds 2,870 4,082 1,603 1,603 3, % TOTAL 180, , , , , , % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 602, , , , , , % REVENUE Field Rental 21,676 27,038 24,000 7,600 22,000 32, % Park Concession 12,973 21,483 20,300 13,423 19,000 22, % Program Revenue 160, , ,000 91, , ,000 3% 4th of July Contributions 3,620 3,591 5,000 4,712 6,800 6,000 20% Other Special Events Contributions 5,998 7,999 5,000 4,352 5,000 5,000 0% Total Revenue 182, , , , , ,000 4% PERSONNEL RENT/LEASES (1) FT Recreation Program Supervisor, 100% (1) FT Custodial / Maintenance Technician, 50% (1) FT Sports Activities Supervisor, 100% (1) PT Recreation Program Coordinator, 100% - Full Time in 2010 (1) FT Office Manager, 50% (1) FT Sports Coordinator, 100% (1) FT Receptionist, 100% PT Instructors and Officials, 100% TRI - $34,281; Copier - $3,400; Software - $3,000 PROFESSIONAL SERVICE We collect revenue for Spring/Fall Say Soccer, retain 6% registration fee, pay out balance Additional costs associated with adidas tournament - such as portolet rentals Estimate $4,000 for First Tee Golf Program, process registration, keep 6% admin fee, pay out balance CONTRACT SERVICE Dugout covers - $2,500 (seeking 50% match) OTHER SPECIAL EVENTS Includes holiday festival and memorial tree plantings SMALL EQUIPMENT Includes replacement 1 set of 7 year old soccer goals MAINT. OF FAC. Replacement swings on all playgrounds General Liability Insurance moved from Insurance - based on schedules and headcount 78

103 CITY OF OXFORD 2014 BUDGET Fund: General Department: Service PROGRAM: Parks and Public Property Maintenance Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2013 PERSONNEL SERVICES Salaries 107, , ,627 58, , , % Overtime 4,918 2,340 5,201 1,783 3,950 5, % Seasonal Salary & Wages 66,194 77,616 70,000 28,594 62,500 70, % Personnel Benefits 58,922 64,388 65,950 34,429 69,300 67, % TOTAL 237, , , , , , % OPERATING EXPENSES Uniform % Electric Service 6,501 5,562 11,700 2,486 6,000 11, % Community Park Electric 22,251 21,486 24,000 8,884 22,000 24, % Telephone 1,436 1,290 2, ,000 2, % Gas Service 1, ,000 1,025 1,950 3, % Training & Travel 1, ,000 1,114 1,950 2, % Contracted Services 7,735 14,870 10,000 7,923 12,000 10, % Community Park Contracted Services 2,150 4,949 9,000 1,152 7,000 9, % General Liability Insurance 5, % Memberships & Subscriptions % Postage % Operating Supplies 29,178 24,795 24,000 9,659 24,000 24, % Community Park Operating Supplies 19,630 19,760 16,000 13,716 18,000 16, % Vehicle Maintenance 7,384 6,326 7,000 2,960 8,000 7, % Small Tools & Equipment , ,000 2, % Fuel 12,874 15,083 9,000 5,778 14,000 9, % Maintenance of Facilities 2, ,000 1,787 2,000 2, % TOTAL 114, , ,865 58, , , % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 351, , , , , , % PERSONNEL CONTRACTED SERVICES COMMUNITY PARK COSTS (1) FT Parks Maintenance Supervisor, 100% (1) Service Worker II, 100% (1) Service Worker III, 50% 8,000 total PT avg. rate of $8.75/hour (3) Seasonal FT Parks Technicians, 100% 2,880 hours (2) Weekend PT Technicians, 100% 1,248 hours (2) Seasonal staff for 1,920 hours (1) PT seasonal parks technician 1,952 hours Fountain control maintenance Irrigation system maintenance Herbicide and chemical application Electrical systems maintenance Portable restroom services for Parks Operating supplies include grass seed, fertilizer, turf chemicals, topsoil, etc. $20,000 is budgeted as transfers from the Water (10K) and Sewer(10K) Funds to the General Fund for grounds maintenance at the respective plant General Liability Insurance moved from Insurance - based on schedules and headcount 79

104 CITY OF OXFORD 2014 BUDGET Fund: General Department: Parks & Recreation PROGRAM: Recreation Administration Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2013 PERSONNEL SERVICES Salaries 113, , ,214 58, , , % Overtime % Personnel Benefits 36,489 38,570 40,280 21,480 40,280 40, % TOTAL 149, , ,736 79, , , % OPERATING EXPENSES Telephone 3,057 3,662 5,000 1,886 5,000 5, % Training & Travel 1,185 2,836 1, ,200 1, % Contracted Services % Printing & Reproduction % Membership & Subscription % Postage 1, , ,400 1, % TOTAL 6,140 7,763 8,650 3,662 8,650 8, % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 155, , ,386 83, , , % PERSONNEL (1) FT Recreation Director, 100% (1) FT Office Manager, 50% 80

105 CITY OF OXFORD 2014 BUDGET Fund: General Department: Planning PROGRAM: Planning Department Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2013 PERSONNEL SERVICES Salaries & Wages 232, , , , , , % Overtime 750 1,383 1, % Personnel Benefits 74,647 68,071 95,282 43,530 95,282 96, % TOTAL 307, , , , , , % OPERATING EXPENSES Boards & Commissions % Training & Travel 2, , ,500 6, % Contracted Service 13,927 10,165 10,000 10,000 10,000 10, % General Liability Insurance 1, % Advertising , ,000 1, % Printing & Reproduction % Membership & Subscriptions 995 1,152 1, ,250 1, % OKI Assessment 3,620 3,645 3,800 1,822 3,800 3, % Office Supplies % Postage % Operating Supplies 2, % TOTAL 27,000 17,745 24,350 13,369 24,350 25, % CAPITAL OUTLAY Equipment 5, % TOTAL 5, % TOTAL EXPENDITURES 339, , , , , , % PERSONNEL OPERATING EXPENSES (1) FT Community Development Director, 100% (1) FT Planner, 100% (1) FT Administrative Assistant II, 100% (1) FT Assistant to the Director Technical, 100% Contracted services includes City's negotiated portion of Miami's Coordinator of the Office of Off-Campus Affairs General Liability Insurance moved from Insurance - based on schedules and headcount 81

106 CITY OF OXFORD 2014 BUDGET Fund: General Department: Planning PROGRAM: Housing & Building Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2013 PERSONNEL SERVICES Salaries & Wages 41,554 42,273 44,132 21,258 44,132 45, % Overtime 7 0.0% Personnel Benefits 18,659 19,745 20,650 10,641 20,650 20, % TOTAL 60,220 62,018 64,782 31,899 64,782 65, % OPERATING EXPENSES Training & Travel , ,500 2, % Building Official & Inspection Services 233, , ,400 87, , , % Nuisance Abatement , ,500 2, % Contracted Service 2, ,500 1,659 2,500 4, % Advertising % Printing & Reproduction , % Membership & Subscriptions % Office Supplies , % Postage , % Operating Supplies 577 1,216 1, ,600 1, % Fuel 0.0% Refunds 1,708 2,324 1, ,853 1, % TOTAL 241, , ,953 92, , , % CAPITAL OUTLAY Equipment 3, % TOTAL 3, % TOTAL EXPENDITURES 306, , , , , , % PERSONNEL OPERATING EXPENSES (1) FT Administrative Assistant II, 100% NIC contract for Chief building inspector, plans examiner, building/electrical inspection, and property maintenance services 90% collection fee based on inspections for property maintenance services Refunds for overpayment of rental permits 82

107 CITY OF OXFORD 2014 BUDGET Fund: General PROGRAM: Affordable Housing Department: Planning Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2013 OPERATING EXPENSES FRC rent assistance program 23,000 22,500 14,000 7,000 14,000 12, % TOTAL EXPENDITURES 23,000 22,500 14,000 7,000 14,000 12, % Housing Trust The Housing Advisory Commission (HAC) was established by the Oxford City Council adopting Ordinance #2406 on July 25, The Commission exists to foster an environment, 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 of the 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-income households. 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 the management 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 providing opportunities 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 resources that may include county, state, and federal programs, and loans from commercial lending institutions. 83

108 CITY OF OXFORD 2014 BUDGET Fund: General Department: Service PROGRAM: Urban Forestry Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2013 OPERATING EXPENSES Contracted Services 26,560 33,347 32,500 5,341 32,500 32, % TOTAL EXPENDITURES 26,560 33,347 32,500 5,341 32,500 32, % CONTRACTED SERVICES Include hazard tree removal, tree trimming, and tree planting 84

109 CITY OF OXFORD 2014 BUDGET Fund: General Department: City Manager PROGRAM: Economic Development Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2013 PERSONNEL SERVICES Salaries & Wages 72,224 70,165 71,765 35,679 71,765 73, % Personnel Benefits 23,390 25,164 25,764 13,724 25,764 26, % TOTAL 95,614 95,329 97,529 49,403 97,529 99, % OPERATING EXPENSES Training & Travel 87 1, , % Contracted Services 20, , % General Liability Insurance % Advertising 73 1,078 1, % Printing & Reproduction % Memberships & Subscriptions , % Networking & Events 129 1, % Office Supplies % Postage % TOTAL 20,862 1,825 5, ,150 5, % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 116,476 97, ,629 49,681 99, , % PERSONNEL (1) FT Economic Development Director,100% Miami University's 2014 economic development contribution ($25,000) has been included in the 2014 General Fund receipts CONTRACED SERVICES Butler County SBDC 2,500 ADVERTISING Business Courier - 2 year subscription 175 Xceligent - Available site web listings General Liability Insurance moved from Insurance - based on schedules and headcount 85

110 CITY OF OXFORD 2014 BUDGET Fund: General Department: MIS PROGRAM: Management Information Systems Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2013 PERSONNEL SERVICES Salaries & Wages Overtime Personnel Benefits TOTAL OPERATING EXPENSES Professional Services 12,359 12,404 13,000 5,158 13,115 13, % Contracted Services 59,847 65,914 71,484 35,195 65,000 68, % General Liability Insurance 1, % Printing & Reproduction 12,454 12,416 13,200 6,689 13,200 13, % Membership & Subscriptions % Office Supplies % Computer Supplies 5,005 8,289 6,000 3,084 6,000 6, % TOTAL 90,175 99, ,284 50,412 97, , % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 90,175 99, ,284 50,412 97, , % OPERATING EXPENSES Contracted services internet access now includes city wide - increased bandwidth in additional per month Cincy Bell/Lan Advantage service (formally TWC Roadrunner service) Professional Services: Granicus Manager Services (@$ per month) Added ilegislate in per month INCLUDED IN CONTRACTED SERVICES Network Service 58,000 55,000 Internet Access 33,240 33,840 Basic Network Wiring 2,000 2,000 BDR (Backup Disaster Recovery) 13,400 13,210 Total annual cost at 19,800 - Telephone System Maintenance 2,500 2,500 (1/3 to be paid from Fire/EMS Fund) Web Hosting/Dialup Internet 2, Backup Software UPS Maintenance & Parts 4,000 4,000 E-Gov 3,000 3,400 Total 119, ,450 Allocation: General Fund 60% 71,484 68,670 Water Fund 20% 23,828 22,890 Sewer Fund 20% 23,828 22,890 Total 119, ,450 General Liability Insurance moved from Insurance - based on schedules and headcount 86

111 CITY OF OXFORD 2014 BUDGET Fund: General Department: City Manager PROGRAM: City Manager Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2013 PERSONNEL SERVICES Salaries & Wages 127, , ,835 72, , , % Overtime % Personnel Benefits 50,940 53,958 55,372 29,481 55,372 56, % Vehicle Allowance 3,360 3,360 3,360 1,680 3,360 3, % TOTAL 181, , , , , , % OPERATING EXPENSES Training & Travel 2,159 2,356 2, ,600 2, % Contracted Service 718 1,748 1,000 1,000 1, % General Liability Insurance % Printing & Reproduction % Membership & Subscriptions 2,532 2,417 2,600 1,651 2,600 2, % Office Supplies % Postage % City Newsletter & Postage 0.0% Operating Supplies 1,117 1,534 1, ,500 1, % TOTAL 6,816 8,786 8,800 2,487 8,800 9, % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 188, , , , , , % PERSONNEL (1) FT City Manager, 70% (1) FT Assistant to City Manager, 100% - Salary charged to CDBG administrative allocation, $17,000 General Liability Insurance moved from Insurance - based on schedules and headcount 87

112 CITY OF OXFORD 2014 BUDGET Fund: General Department: Finance PROGRAM: Finance Department Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2013 PERSONNEL SERVICES Salaries & Wages 125, , ,745 66, , , % Overtime % Personnel Benefits 47,761 44,174 52,845 27,666 52,845 48, % TOTAL 173, , ,241 94, , , % OPERATING EXPENSES Programming % Training & Travel % Audit & CAFR Fees 20,311 22,084 23,000 21,657 21,874 23, % Auditor & Treasurer Fees 13,590 17,149 17,000 10,048 17,000 17, % Delinquent Property Tax Fee 3,280 3,078 2,250 1,750 2,450 2, % Election Costs 278 4,499 5, , % Contracted Service 8,295 9,060 8,500 8,696 9,126 8, % Bank & Investment Fees 32,926 32,568 30,000 19,257 38,520 28, % General Liability Insurance 1, % Public Officials Bond 1, % Appraisal Costs 1, % Advertising % Printing & Reproduction 2,309 1,525 3, ,000 3, % Membership & Subscriptions , ,000 2, % Refunds 100,811 49,647 17, , ,760 17, % Office Supplies 2,283 2,118 2,700 1,387 2,700 2, % Postage 1,896 1,816 2, ,000 2, % TOTAL 186, , , , , , % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 360, , , , , , % PERSONNEL (1) FT Finance Director, 30% (1) Utility Billing & Collection Specialist II, 10% (1) FT Assistant Finance Director, 10% (1) Utility Billing & Collection Specialist I, 10% (1) FT Payroll and Benefits Specialist, 50% (1) PT Accounting Assistant, 10% (2) FT Accounting Specialist, 50% OPERATING EXPENSES Contracted services reflects CMI hardware & software 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) General Liability Insurance moved from Insurance - based on schedules and headcount, Public Officials Bond & Appraisal Cost based on function 88

113 CITY OF OXFORD 2014 BUDGET Fund: General Department: Finance PROGRAM: Income Tax Collection Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2013 PERSONNEL SERVICES Salaries & Wages Personnel Benefits TOTAL OPERATING EXPENSES Professional Service 199, , , , , , % Refunds 115,140 61,372 71,086 25,448 71,086 72, % TOTAL 314, , , , , , % TOTAL EXPENDITURES 314, , , , , , % OPERATING EXPENSES Professional service includes fee for collection of income tax based on revenue collection 89

114 CITY OF OXFORD 2014 BUDGET Fund: General Department: City Manager PROGRAM: Law Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2013 PERSONNEL SERVICES Salaries & Wages 73,132 75,105 76,614 37,845 76,614 78, % Personnel Benefits 23,796 25,102 26,685 13,486 26,685 27, % TOTAL 96, , ,299 51, , , % OPERATING EXPENSES Membership & Subscriptions 1,513 1,588 1, ,000 1, % Postage % Operating Supplies 527 1, , % Agenda 5,000 2,500 5, % Training and Travel 2, ,500 1,000 2, % Zoning 1,572 2,530 2,000 1,000 2, % Legal costs contracted out: 0.0% Personnel & Labor 1,935 4,024 5,000 2,878 5,000 8, % Professional Legal 31,996 25,972 20,000 15,771 25,000 20, % Settlements 0.0% General Liability Insurance % TOTAL 39,772 35,521 37,500 19,335 35,800 40, % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 136, , ,799 70, , , % PERSONNEL (1) FT Law Director, 100% General Liability Insurance moved from Insurance - based on schedules and headcount 90

115 CITY OF OXFORD 2014 BUDGET Fund: General Department: Personnel PROGRAM: Human Resources Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2013 PERSONNEL SERVICES Salaries & Wages 32,061 34,201 35,119 17,092 35,120 35, % Personnel Benefits 5,693 6,025 6,561 3,707 6,585 6, % TOTAL 37,754 40,226 41,680 20,799 41,705 42, % OPERATING EXPENSES Unemployment Insurance 7,544 6,127 4,000 2,265 3,000 4, % Employee Incentive 3,733 3,425 2, ,000 2, % Professional Service 5,499 2,827 2,000 2,324 3,500 2, % Training & Travel % Police Education Reimbursement 13,952 1,000 2,000 3, % Tuition Reimbursement 2,014 2,000 1,000 1,000 1, % Employee Training % Contracted Services 4,245 4,375 5,000 4,375 5, % Advertising 6,398 1,901 3,000 1,761 3,200 3, % Membership & Subscriptions ,000 1, % Office Supplies % Postage % Refunds % TOTAL 44,682 22,879 21,400 8,325 19,942 22, % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 82,436 63,105 63,080 29,124 61,647 64, % PERSONNEL OPERATING EXPENSES CONTRACTED SERVICES (1) PT Human Resource Director, 70% Professional Service includes pre-employment psychological testing Contracted service includes cost workers compensation program (Comp management), and pooling contribution 91

116 CITY OF OXFORD 2014 BUDGET Fund: General Department: City Manager PROGRAM: Clerk of Council Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2013 PERSONNEL SERVICES Salaries & Wages 52,210 53,894 55,845 27,039 56,188 57, % Overtime 1, , ,459 2, % Personnel Benefits 20,673 21,901 23,177 12,031 23,281 23, % TOTAL 74,018 76,711 81,481 39,710 81,928 83, % OPERATING EXPENSES Professional Services (code update) 8,144 6,199 8,000 7,816 8,000 8, % Contracted Services % Training & Travel , , % Membership & Subscriptions % Office Supplies % Postage % Operating Supplies % TOTAL 10,485 8,413 11,350 8,294 8,800 11, % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 84,503 85,124 92,831 48,004 90,728 94, % PERSONNEL OPERATING EXPENSES (1) Clerk of Council, 100% (1) PT Receptionist, 100% Professional services reflect administrative code update 92

117 CITY OF OXFORD 2014 BUDGET Fund: General Department: City Manager PROGRAM: Legislative Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2013 PERSONNEL SERVICES Salaries & Wages 16,101 16,101 16,100 8,051 16,100 16, % Personnel Benefits 2,262 2,525 2,659 1,589 2,659 2, % TOTAL 18,363 18,626 18,759 9,640 18,759 18, % OPERATING EXPENSES Boards & Commissions % Public Service Recognition % Professional Service % Travel & Training 1,603 2,483 1,500 1,800 4,000 1, % General Liability Insurance 1, % Advertising 1, % Membership & Subscriptions 2,995 3,512 3,500 2,491 2,500 3, % Office Supplies % Postage % Operating Supplies % TOTAL 5,699 6,457 6,800 4,646 7,700 8, % CAPITAL OUTLAY Equipment 0 0.0% TOTAL % TOTAL EXPENDITURES 24,062 25,083 25,559 14,286 26,459 27, % PERSONNEL OPERATING EXPENSES (1) PT Mayor (70%) (6) PT Council Members (70%) Memberships includes Ohio Municipal League and Oxford Chamber of Commerce, Freedom Fund Banquet, Chamber Dues Travel & Training includes: Legislative Breakfast Advertising: NAACP, Boards & Commisions and Charter Amendment General Liability Insurance moved from Insurance - based on schedules and headcount 93

118 CITY OF OXFORD 2014 BUDGET Fund: General Department: Service PROGRAM: Municipal Building Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2013 PERSONNEL SERVICES Salaries & Wages 35,055 36,190 36,908 18,270 36,750 37, % Overtime , , % Personnel Benefits 17,535 18,637 19,328 10,145 19,700 19, % TOTAL 53,273 55,752 57,255 28,530 57,200 58, % OPERATING EXPENSES Uniform 1, % Electrical Services 33,315 28,664 32,550 11,288 29,000 32, % Gas Service 6,471 4,790 11,250 4,235 6,500 11, % Telephone 5,394 5,383 10,000 2,584 6,000 10, % Contracted Services 17,975 19,618 20,814 10,605 18,000 20, % General Liability Insurance 2, % Maintenance Supplies 8,318 9,550 10,500 2,719 8,500 10, % TOTAL 72,727 68,847 86,104 31,942 68,990 88, % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 126, , ,359 60, , , % PERSONNEL (1) FT Custodian, 100% General Liability Insurance moved from Insurance - based on schedules and headcount 94

119 CITY OF OXFORD 2014 BUDGET Fund: General Department: Service PROGRAM: City Garage Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2013 PERSONNEL SERVICES Salaries & Wages 53,838 55,263 57,675 28,984 57,900 58, % Overtime 1,440 1,114 3,745 1,589 3,500 3, % Personnel Benefits 23,481 24,692 25,514 13,766 26,000 25, % TOTAL 78,759 81,069 86,934 44,339 87,400 88, % OPERATING EXPENSES Uniform % Electrical Services 8,757 7,350 10,090 3,413 8,500 10, % Gas Service 5,439 3,860 8,000 4,703 7,500 8, % Telephone , , % Training & Travel % Contracted Services 2,719 4,139 4,000 3,666 4,000 4, % General Liability Insurance 1, % Operating Supplies 6,002 5,125 5,000 1,941 5,000 5, % Maintenance Supplies 1,036 1,209 1,327 1,000 1, % TOTAL 25,495 23,406 31,792 14,321 28,100 33, % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 104, , ,726 58, , , % PERSONNEL (1) FT Street Maintenance Manager, 20% (1) FT Street Operations Specialist, 50% (2) FT Mechanics, 50% < One of these positions is vacant and will not be funded or filled in 2014 General Liability Insurance moved from Insurance - based on schedules and headcount 95

120 CITY OF OXFORD 2014 BUDGET Fund: General Department: Service PROGRAM: Courthouse Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2013 OPERATING EXPENSES Electrical Service 8,851 7,878 12,000 3,546 8,150 12, % Gas Service 5,615 4,479 6,500 4,695 5,600 6, % Contracted Service 11,894 4,256 8,000 2,666 7,500 8, % Public Access Channel 4,409 5,388 11,627 1,725 8,500 11, % General Liability Insurance % Maintenance Supplies 2,092 1,065 2, ,000 2, % TOTAL 32,861 23,066 40,127 13,310 31,750 41, % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 32,861 23,066 40,127 13,310 31,750 41, % General Liability Insurance moved from Insurance - based on schedules and headcount 96

121 CITY OF OXFORD 2014 BUDGET Fund: General Department: Engineering PROGRAM: Engineering Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2013 PERSONNEL SERVICES Salaries & Wages 71,331 73,392 75,268 37,249 75,000 76, % Overtime , ,000 1, % Personnel Benefits 27,742 29,460 31,065 15,809 31,200 31, % TOTAL 99, , ,807 53, , , % OPERATING EXPENSES Uniform % Telephone , , % Professional Services 541 1, ,100 1, % Training & Travel , ,200 2, % Contracted Services , ,500 1, % Small Contracts 9,590 21,047 18,519 10,183 18,500 18, % General Liability Insurance 2, % Advertising % Printing & Reproduction % Membership & Subscription % Office Supplies 811 1,065 1, ,000 1, % Postage % Operating Supplies 1,670 1,072 1, ,000 1, % Vehicle Maintenance 700 1,202 1, ,100 1, % Small Tools & Equipment % Fuel , ,200 1, % TOTAL 16,959 28,527 31,874 13,456 29,150 34, % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 116, , ,681 66, , , % PERSONNEL (1) FT City Engineer, 34% (1) FT Engineer, 34% < This position is vacant and will not be funded or filled in 2014 (1) FT Engineer-In-Training, 34% (1) FT Engineering Aide, 34% (1) FT Administrative Assistant III, 34% General Liability Insurance moved from Insurance - based on schedules and headcount 97

122 CITY OF OXFORD 2014 BUDGET Fund: General Department: Finance PROGRAM: Insurance Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2013 OPERATING EXPENSES General Liability Insurance 64,116 62,159 68,758 37,783 68, % Public Officials Bond 1,725 1,725 1,725 1,725 1, % Appraisal Costs 0.0% Claims Paid 5, % TOTAL 65,841 63,884 75,483 39,508 70, % TOTAL EXPENDITURES 65,841 63,884 75,483 39,508 70, % OPERATING EXPENSES General Insurance & Liability includes general liability, buildings & contents, public official liability, fleet, flood and earthquake insurance General Liability Insurance, Public Officials Bond, Appraisal Cost moved to assigned departments based on schedules and headcount Claims Paid moved to contingency until department liability occurs 98

123 CITY OF OXFORD 2014 BUDGET Fund: General Department: Contingency PROGRAM: Contingency Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2013 OPERATING EXPENSES Salaries 50,000 50, % Contracted Services 46,499 28,000 1,400 1,400 33, % TOTAL 46, ,000 1,400 1,400 83, % TOTAL EXPENDITURES 46, ,000 1,400 1,400 83, % 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 Contracted Services increased $5,000 due to moving the Claims Paid expenditure from Insurance Department as in previous budgets 99

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125 Fire/EMS Fund Tab

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127 CITY OF OXFORD 2014 BUDGET FIRE/EMS FUND SUMMARY OF BALANCES Actual Actual Budget Projected Budget TOTAL RECEIPTS 1,227,231 1,557,670 1,516,746 1,504,228 1,515,553 TOTAL EXPENDITURES 1,043,915 1,113,338 1,403,145 1,264,100 1,456,711 NET OPERATIONS 183, , , ,128 58,842 CAPITAL IMPROVEMENTS ,000 39,500 70,476 TRANSFERS IN 126,899 18,150 18,150 18,408 18,150 TRANSFERS OUT 3, ADVANCES IN 245,000 66, ADVANCES OUT 311, NET INCOME (DEFICIT) 239, ,342 77, ,036 6,516 BALANCE AT BEGINNING OF YEAR 0 239, , , ,193 ENCUMBERED 28,946 15,780 BALANCE AT END OF YEAR 210, , , , ,709 Fund created in 2011 as a result of the passage of Issue 15 a.25% income tax to support Fire and EMS services ANALYSIS OF FUND Thousands 1,600 Revenues Expenditures 1,500 Revenues 1,533,703 Expenditures 1,527,

128 CITY OF OXFORD 2014 BUDGET SUMMARY OF RECEIPTS Fund: Fire/EMS Code: 418 Account % Over Number Description Actual Actual Budget June Projected Budget 2013 INCOME TAX RECEIPTS Income Tax 771,027 1,005,486 1,000, ,881 1,020,000 1,015, % TOTAL 771,027 1,005,486 1,000, ,881 1,020,000 1,015, % INTERGOVERNMENTAL RECEIPTS Fire & Life Squad Grants 1, % Oxford Township Contribution - Fire/EMS 54,000 54,000 60,000 30,000 60,000 60, % Milford Township Contribution - Fire/EMS 6,300 9,200 10,000 5,100 10,200 10, % TOTAL 61,515 63,200 70,000 35,100 70,200 70, % CHARGES FOR PUBLIC SERVICES Auction Sales 2,630 2, % EMS Billing 385, , , , , , % TOTAL 385, , , , , , % FINES, COSTS & FORFEITURES Civil Citations 5,138 21,500 5,000 2,971 5,000 5, % TOTAL 5,138 21,500 5,000 2,971 5,000 5, % INTEREST INCOME Interest 1,914 4,629 1,398 2,551 1, % TOTAL 1,914 4,629 1,398 2,551 1, % MISCELLANEOUS Reimbursements 2,057 16,970 25,657 30,000 25, % TOTAL 2,057 16, ,657 30,000 25, % TOTAL RECEIPTS 1,227,231 1,557,670 1,516, ,938 1,504,228 1,515, % FUND TRANSFERS-IN General Fund 126,899 18,150 18,150 9,075 18,150 18, % FEMA Fund % TRANSFERS TOTAL 126,899 18,150 18,150 9,333 18,408 18, % FUND ADVANCES-IN General Fund 245, % FEMA Fund 66, % ADVANCES TOTAL 245,000 66, % TOTAL REVENUE 1,599,130 1,642,680 1,534, ,271 1,522,636 1,533, % Fire/EMS Fund Receipts 1,800,000 1,600,000 1,400,000 1,200,000 1,000, , , , ,000 0 Actual Actual Budget Projected Budget

129 CITY OF OXFORD 2014 BUDGET SUMMARY OF EXPENDITURES Fund: Fire/EMS Code: 418 Account % Over Number Description Actual Actual Budget June Projected Budget Fire/EMS 1,043,915 1,113,338 1,403, ,925 1,264,100 1,456, % TOTAL OPERATING EXPENDITURES 1,043,915 1,113,338 1,403, ,925 1,264,100 1,456, % 151 Fire/EMS , ,500 70, % TOTAL CAPITAL EXPENDITURES , ,500 70, % 151 To FEMA 3, % TRANSFER OUT 3, % 151 To FEMA 66, % 151 To General 245,000 ADVANCE OUT 311, % TOTAL EXPENDITURES 1,359,315 1,113,338 1,457, ,925 1,303,600 1,527, % OPERATING EXPENDITURES 1,600,000 1,400,000 1,200,000 1,000, , , , ,000 0 Actual Actual Budget Projected Budget

130 CITY OF OXFORD 2014 BUDGET Fund: Fire/EMS Department: Fire/EMS PROGRAM: Firefighting & EMS Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2013 PERSONNEL SERVICES Salaries & Wages 632, , , , , , % Overtime 10,714 17,362 15,000 10,577 18,000 15, % Personnel Benefits 155, , ,395 89, , , % Volunteer Recognition 1, ,300 1,844 3,500 3, % TOTAL 800, ,823 1,060, , ,500 1,084, % OPERATING EXPENSES Uniform 28,088 35,968 39,000 15,524 39,000 39, % Electrical Services 7,856 7,984 11,000 3,779 8,500 11, % Gas Service 5,628 4,713 12,000 5,183 11,000 13, % Telephone 1, , ,200 3, % Training & Travel 11,089 15,233 42,000 12,070 38,000 42, % Professional Service 29,998 1,000 16,003 35,000 35, % Contracted Service 78,199 69, ,700 41,836 85,000 85, % General Liability Insurance 6, % Advertising , ,000 1, % Printing & Reproduction , , % Membership & Subscriptions 2,156 2,329 1, ,300 1, % Postage % Operating Supplies 68,286 77,585 60,000 29,960 65,000 65, % Grant Related Expenditures 0.0% Vehicle Maintenance 16,588 25,909 29,000 3,136 15,000 29, % Fuel 18,203 19,233 22,000 9,247 21,000 22, % Refunds 5,458 19,011 17,356 6,112 15,000 17, % TOTAL 243, , , , , , % CAPITAL OUTLAY Equipment 54,000 39,500 70, % TOTAL , ,500 70, % TOTAL EXPENDITURES 1,043,915 1,113,338 1,457, ,925 1,303,600 1,527, % PERSONNEL (1) Fire Chief/Fire Inspector, 100% (1) FT Assistant Fire Chief, 100% (1) FT Administrative Assistant, 100% 36,912 hours budget for PT Firefighters days x 72 hours/day (4 Firefighters on each 12 hour shift) based on $15.41 per hour Additional Funding Hours Rate Wages Benefits Total Extra hours (EMT runs/fires) ,115 6,854 29,969 Liability Insurance 10,500 10,500 40,469 OPERATING EXPENSES Operating supplies include disposable medical supplies and medications Professional services includes fee for collection of income tax based on revenue collection $30,460 CONTRACTED SERVICES EMS billing of 6% of gross revenue estimated at $400,000 = $24,000 Butler County Emergency Management Agency, plus repair and maintenance of sirens $18,150 (transferred from General Fund) Preventative maintenance on various station, fire and EMS equipment $6,590 1/3 portion of BDR (Backup Disaster Recovery) CAPITAL OUTLAY 2014 Staff Car Replacement 40,000 SCBA Replacement 24,276 Laptop Replacements 6,200 70,476 General Liability Insurance moved from Insurance - based on schedules and headcount 104

131 Street Funds Tab

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133 CITY OF OXFORD 2014 BUDGET STREET & STATE HIGHWAY FUNDS SUMMARY OF BALANCES Actual Actual Budget Projected Budget TOTAL RECEIPTS 343, , , , ,700 TOTAL EXPENDITURES 780, , , , ,390 NET OPERATIONS (436,234) (437,189) (492,303) (469,061) (507,690) CAPITAL IMPROVEMENTS TRANSFERS IN 436, , , , ,443 TRANSFERS OUT NET INCOME (DEFICIT) ,392 (36,678) (13,436) (37,247) BALANCE AT BEGINNING OF YEAR 238, , , , ,768 ENCUMBERED 2,195 23,803 BALANCE AT END OF YEAR 236, , , , ,521 STREET FUND Required by the Ohio Revised Code to account for 92.5% of the state gasoline tax and motor STATE HIGHWAY FUND Required by the Ohio Revised Code to account for 7.5% of the state gasoline tax and motor ANALYSIS OF EACH FUND Thousands Revenues Expenditures Street Fund State Highway Fund Revenues 785,943 20,200 Expenditures 823,190 20,

134 CITY OF OXFORD 2014 BUDGET Fund: Street Code: 122 SUMMARY OF BALANCES % Over Actual Actual Budget June Projected Budget 2013 TOTAL RECEIPTS 323, , , , , , % TOTAL EXPENDITURES 755, , , , , , % NET OPERATIONS (432,167) (436,267) (487,526) (265,751) (464,890) (507,690) -4.1% CAPITAL IMPROVEMENTS % TRANSFERS IN 436, , , , , , % TRANSFERS OUT % NET INCOME (DEFICIT) 4,414 20,314 (31,901) (37,938) (9,265) (37,247) -16.8% BALANCE AT BEGINNING OF YEAR 215, , , , , , % ENCUMBERED 2,195 22,103 BALANCE AT END OF YEAR 217, , , , , , % 2014 Projected Ending Fund Balance as a percentage of expenditures and transfers out: 24% Street Fund 900, , , , , , ,000 Actual Actual Budget Projected Budget Receipts and Transfers-in Expenditures and Transfers-out 106

135 CITY OF OXFORD 2014 BUDGET SUMMARY OF RECEIPTS Fund: Street Code: 122 Account % Over Number Description Actual Actual Budget June Projected Budget Motor Vehicle License Fees 45,180 45,531 45,000 20,719 44,200 45, % Gasoline Tax 209, , ,000 99, , , % Local License Fees - $5 44,772 46,118 45,000 23,736 46,600 45, % Auction Sales 0.0% Miscellaneous 9,273 3,702 5,500 4,025 5,500 5, % Street Cuts 7,475 15,713 10,000 1,588 7,000 10, % Interest 1,373 1, % Reimbursements 5,109 4,250 10,877 18,000 5, % RECEIPTS 323, , , , , , % Transfers-in from: General Fund 413, , , , , , % Parking Fund 23,581 23,581 22,625 11,313 22,625 23, % TRANSFERS 436, , , , , , % TOTAL REVENUE 759, , , , , , % Street Fund Receipts 350, , , , , ,000 50,000 0 Actual Actual Budget Projected Budget

136 CITY OF OXFORD 2014 BUDGET SUMMARY OF EXPENDITURES Fund: Street Code: 122 Account % Over Number Description Actual Actual Budget June Projected Budget Street maintenance & repair 755, , , , , , % Contracted Services (Contingency) Transfer to Internal Service Fund TOTAL EXPENDITURES 755, , , , , , % OPERATING EXPENDITURES 900, , , , , , , , ,000 0 Actual Actual Budget Projected Budget

137 CITY OF OXFORD 2014 BUDGET Fund: Street Department: Service PROGRAM: Street Maintenance & Repair Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2013 PERSONNEL SERVICES Salaries 378, , , , , , % Overtime 24,946 16,206 35,390 13,332 30,000 36, % Personnel Benefits 169, , ,469 95, , , % Uniform % TOTAL 572, , , , , , % OPERATING EXPENSES Uniform 5,551 6,651 7,000 4,410 7,000 7, % Electric Service 3,865 2,910 4,000 1,286 3,300 4, % Telephone 1,664 1,705 1, ,650 1, % Training & Travel , ,100 1, % Contracted Services 2,990 3,790 2,500 3,017 4,000 2, % General Liability Insurance 14, % Printing & Reproduction % Composting 303 3, ,550 3, % Postage % Operating Supplies 16,336 24,119 22,900 13,157 22,500 22, % Vehicle Maintenance 25,546 26,883 28,400 17,724 27,500 28, % Small Tools & Equipment % Materials 89,041 48,161 70,750 59,819 70,750 70, % Fuel 37,147 44,418 45,000 23,630 46,000 45, % Refunds % TOTAL 182, , , , , , % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 755, , , , , , % 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% (3) FT Service Worker II, 100% (1) FT Service Worker I, 100% (1) FT Environmental Specialist, 10% OPERATING EXPENDITURES Materials include road de-icing salt; gravel; asphalt; sealer for road construction / repair General Liability Insurance moved from Insurance - based on schedules and headcount 109

138 CITY OF OXFORD 2014 BUDGET Fund: State Highway Improvement Fund Code: 123 SUMMARY OF BALANCES % Over Actual Actual Budget June Projected Budget 2013 TOTAL RECEIPTS 20,815 20,296 20,223 9,785 19,829 20, % TOTAL EXPENDITURES 24,882 21,218 25,000 21,489 24,000 20, % EXCESS OF RECEIPTS OVER EXPENDITURES (4,067) (922) (4,777) (11,704) (4,171) % BALANCE AT BEGINNING OF YEAR 22,713 18,646 16,195 17,724 17,724 13, % 1,700 BALANCE AT END OF YEAR 18,646 16,024 11,418 6,020 13,553 13, % SUMMARY OF RECEIPTS Fund: State Highway Improvement Fund Code: 123 Account % Over Number Description Actual Actual Budget June Projected Budget Motor Vehicle License Fees 3,663 3,692 3,700 1,680 3,300 3, % Gasoline Tax 17,021 16,499 16,500 8,076 16,500 16, % Interest % TOTAL RECEIPTS 20,815 20,296 20,223 9,785 19,829 20, % SUMMARY OF EXPENDITURES Department: Service PROGRAM: State Highway Supplies & Materials Code: Account Description % Over Number Actual Actual Budget June Projected Budget 2013 OPERATING EXPENSES Traffic Signal Maintenance 5,000 1,970 5,000 1,700 4,000 5, % Materials 19,882 19,248 20,000 19,789 20,000 15, % TOTAL EXPENDITURES 24,882 21,218 25,000 21,489 24,000 20, % 110

139 Parking Funds Tab

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141 CITY OF OXFORD 2014 BUDGET PARKING & PARKING IMPROVEMENT FUNDS SUMMARY OF BALANCES Actual Actual Budget Projected Budget TOTAL RECEIPTS 718, , , , ,948 TOTAL EXPENDITURES 437, , , , ,819 NET OPERATIONS 280, , , , ,129 CAPITAL IMPROVEMENTS (14,297) (257,340) (345,400) (374,834) (76,266) TRANSFERS IN 40, , , ,000 75,266 TRANSFERS OUT (188,081) (472,393) (435,199) (450,199) (235,604) NET INCOME (DEFICIT) 118,587 (164,449) (325,493) (352,079) (24,475) BALANCE AT BEGINNING OF YEAR 1,048,796 1,167, ,173 1,002, ,855 ENCUMBERED 34,869 76,306 BALANCE AT END OF YEAR 1,132, , , , ,380 PARKING FUND To account for operation of parking control activities within the City, funded by revenues from meter collections, garage fees, and fines PARKING IMPROVEMENT FUND To account for financial resources used for the acquisition, construction, or improvement to municipal parking lots and garage Thousands ANALYSIS OF EACH FUND Parking Fund Parking Improveme nt Fund Revenues 701,948 75,266 Expenditures 725,423 76,266 Revenues Expenditure 111

142 CITY OF OXFORD 2014 BUDGET Fund: Parking Code: 130 SUMMARY OF BALANCES % Over Actual Actual Budget June Projected Budget 2013 TOTAL RECEIPTS 718, , , , , , % TOTAL EXPENDITURES 437, , , , , , % NET OPERATIONS 280, , , , , , % CAPITAL IMPROVEMENTS % TRANSFERS IN % TRANSFERS OUT 188, , , , , , % NET INCOME (DEFICIT) 92,884 (216,109) (256,093) (236,584) (268,245) (23,475) 90.8% BALANCE AT BEGINNING OF YEAR 999,261 1,092, , , , , % ENCUMBERED 11,253 4,535 BALANCE AT END OF YEAR 1,080, , , , , , % The 2014 budget includes the repayment to the CIP fund for the parking garage loan of: 110, Projected Ending Fund Balance as a percentage of expenditures and transfers out: 81% 112

143 CITY OF OXFORD 2014 BUDGET SUMMARY OF RECEIPTS Fund: Parking Code: 130 Account % Over Number Description Actual Actual Budget June Projected Budget Parking Garage Leases 121, ,842 95,000 67, , , % Residential Parking Permits 735 1, % Meter Collection 346, , , , , , % Parking Garage Collections 30,565 18,601 25,000 9,828 15,000 25, % Recovery of Write Offs 5,432 4,837 4,500 1,287 4,500 4, % Collection Fee 4,281 4,149 5,000 1,990 5,000 5, % Meter Fines 192, , ,000 67, , , % RoVR Fee 2,650 2,501 3,500 1,319 2,800 3, % Interest 8,226 9,225 2,736 3,115 2, % Reimbursements 5,642 3,533 4,500 4, % RECEIPTS 718, , , , , , % Transfer from General Fund 0.0% TRANSFERS % TOTAL REVENUES 718, , , , , , % Note: We should see collection of past due fine revenues as T2 RoVR will resolve the data security issue that existed in RoVR = Retrieval of Vehicle Registration Parking Receipts 740, , , , , , , , ,000 Actual Actual Budget Projected Budget

144 CITY OF OXFORD 2014 BUDGET Fund: Parking Code: 130 Account % Over Number Description Actual Actual Budget June Projected Budget 2013 TRANSFERS 710 Parking Control 437, , , , , , % EXPENDITURES 437, , , , , , % Transfers To: Parking Improvement Fund 40, , , , ,000 75, % Street Fund 23,581 23,581 22,625 11,313 22,625 23, % Repay Capital Improvement Fund Loan 100, , ,000 55, , , % General Fund (service operations) 24,500 24,500 26,574 13,287 26,574 27, % TRANSFERS 188, , , , , , % TOTAL EXPENDITURES & TRANSFERS 625, , , , , , % 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 12/31/13: 1,430,000 If we can average at least $110,000 per year, the debt will be paid off in 13 years, in , , , , , , , , , , , , , ,430, SUMMARY OF EXPENDITURES The Street Fund Transfer based on 3.7% of the Street Fund budgeted Personal Expenses The General Fund Transfer based on 4.9% of the Traffic Control, Park & Public Property Maintenance, Municipal Building, City Garage & Engineering budgeted Personal Expenses 114

145 CITY OF OXFORD 2014 BUDGET Fund: Parking Department: Police PROGRAM: Parking Control Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2013 PERSONNEL SERVICES Salaries 269, , , , , , % Overtime 6,059 4,343 4,609 2,705 4,609 7, % Personnel Benefits 73,539 70,442 93,563 40,862 88,885 94, % Personnel Benefits - Other % Uniform Allowance 796 1, ,158 2, % TOTAL 349, , , , , , % OPERATING EXPENSES Electric Services 10,635 8,978 12,480 3,957 9,000 12, % Telephone , , % Parking Garage Maintenance & Supplies 4,486 12,096 7,500 3,389 7,313 7, % Training & Travel 3,181 1,319 4, ,000 4, % Contracted Services 30,345 26,485 36,303 2,921 34,303 36, % Collection Agency Services ,000 2,000 2, % General Liability Insurance 5,676 4,042 4,523 2,493 4,523 3, % Appraisal Costs % Claims Paid 4, % Printing & Reproduction 4,553 1,916 5,000 3,233 5,000 5, % Postage 520 1,699 2, ,000 2, % Operating Supplies 20,425 13,889 17,000 6,353 15,000 17, % Vehicle Maintenance 2,755 3,114 4, ,500 4, % Small Tools & Equipment , ,000 2, % Fuel 3,382 2,439 3, ,200 3, % Refunds , ,300 1, % TOTAL 87,840 82, ,806 27,036 92, , % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 437, , , , , , % PERSONNEL 2014 Allocation Law Enforcement Animal Communications Parking (1) FT Chief 85% 5% 5% 5% (1) PT Asst. to Chief - Parking & Transportation 100% (1) FT Office Manager 85% 10% 5% (1) FT Public Safety Assistant (A) 25% 25% 50% (1) FT Public Safety Assistant (B) 5% 20% 75% (1) FT Public Safety Assistant (C) 50% 10% 40% (1) FT Parking Clerk 100% 4589 hours of PT Parking Control Attendants 100% (1) FT Property Custodian 85% 5% 5% 5% (9) FT Public Safety Communication Officers 95% 5% 350 hours PT Student Ticket Writers 100% CONTRACTED SERVICES Parking Garage Gate Maintenance 1,500 Maintenance for Video Equipment 2,100 Maintenance for Elevator 1,610 Non-contract Elevator Expenses 7,650 Maintenance for T2 PMS (software) 14,612 Maintenance for T2 PMS (hardware) - T2 - RoVR 6,000 Oracle Maintenance 300 Online Citation Fee 2,000 ALPR Maintenance 1,000 Total 36,772 Appraisal cost based on current allocation of Insurance Costs 115

146 CITY OF OXFORD 2014 BUDGET Fund: Parking Improvement Fund Code: 142 SUMMARY OF BALANCES % Over Actual Actual Budget June Projected Budget 2013 TOTAL RECEIPTS % TOTAL EXPENDITURES % NET % CAPITAL IMPROVEMENTS 14, , ,400 72, ,834 76, % Transfer from Parking Fund 40, , , , ,000 75, % TRANSFERS IN 40, , , , ,000 75, % TRANSFERS OUT % NET INCOME (DEFICIT) 25,703 51,660 (69,400) 218,608 (83,834) (1,000) 98.6% BALANCE BEGINNING OF THE YEAR 49,535 75,238 75, , ,898 43, % ENCUMBERED 23,616 71,771 BALANCE-END OF YEAR 51,622 55,127 5, ,506 43,064 42, % TOTAL RECEIPTS % SUMMARY OF EXPENDITURES Department: Service PROGRAM: Parking Improvements Code: Account % Over Number Description Actual Actual Budget June Projected Budget Parking Garage Improvements 14, , ,000 42, ,434 51, Handheld Terminals 32,400 29,958 32, Voice Over IP Phone System 4, Finance Software 7,000 7, Duplex Meter Housing 23, Computer Hardware 1,000 EXPENDITURES 14, , ,400 72, ,834 76, % Transfer to Parking Fund 0.0% TOTAL EXPENDITURES & TRANSFERS 14, , ,400 72, ,834 76, % 116

147 Capital Funds Tab

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149 CITY OF OXFORD 2014 BUDGET CAPITAL PROJECT FUNDS SUMMARY OF BALANCES Actual Actual Budget Projected Budget TOTAL RECEIPTS 298, ,866 2,823,007 2,486, ,870 TOTAL EXPENDITURES EXCESS RECEIPTS OVER EXPENDITURES 298, ,866 2,823,007 2,486, ,870 CAPITAL IMPROVEMENTS (766,276) (975,208) (1,951,500) (3,846,350) (2,051,724) TRANSFERS IN 664,870 1,181, ,688 2,660, ,688 TRANSFERS OUT ADVANCES IN 400,000 2,200,000 2,367,500 2,367,500 2,541,200 ADVANCES OUT 0 (2,200,000) (2,367,500) (2,372,500) (2,541,200) NET INCOME (DEFICIT) 597, ,658 1,392,195 1,295,742 (978,166) BALANCE BEGINNING OF THE YEAR 2,683,699 3,281, ,064 3,724,819 5,020,561 ENCUMBERED 1,059,640 2,327, BALANCE END OF THE YEAR 2,221,521 1,396,853 1,888,259 5,020,561 4,042,395 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 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 CAPITAL IMPROVEMENT FUND To account for financial resources for the acquisition or construction of various municipal facilities projects Millions ANALYSIS OF EACH FUND Revenues Expenditures CDBG Fund CDBG RLF Capital Equipment Fund Capital Improvement Fund Municipal Facilities Capital Improvement Fund Revenues 119,000 97, ,000 3,224,182 0 Expenditures 119, , ,224 3,706,

150 CITY OF OXFORD 2014 BUDGET Code: 126 Community Development Block Grant Fund SUMMARY OF BALANCES % Over Actual Actual Budget June Projected Budget 2013 TOTAL RECEIPTS 60, , ,000 95, , , % TOTAL EXPENDITURES EXCESS RECEIPTS OVER EXPENDITURES 60, , ,000 95, , , % CAPITAL IMPROVEMENTS 26, , , , , % TRANSFERS IN % TRANSFERS OUT % ADVANCES IN % ADVANCES OUT % NET INCOME (DEFICIT) 34,174 (95,000) 130,000 95,000 95, % BALANCE BEGINNING OF YEAR 115, ,001 20,001 55,001 55, , % ENCUMBERED BALANCE END OF YEAR 150,001 55, , , , , % SUMMARY OF RECEIPTS Account % Over Number Description Actual Actual Budget June Projected Budget Grant 2010 Butler County 43, Grant 2011 Butler County 17, , Grant 2012 Butler County 16, ,000 95,000 95, Grant 2013 Butler County 130, , Grant 2014 Butler County 119,000 TOTAL 60, , ,000 95, , , % 118

151 CITY OF OXFORD 2014 BUDGET Community Development Block Grant Fund SUMMARY OF EXPENDITURES Code: Account % Over Number Description Actual Actual Budget June Projected Budget Grant Projects CDBG 9, Grant Projects CDBG 17, , Grant Projects CDBG 111, Grant Projects CDBG 130, , Grant Projects CDBG 119,000 TOTAL EXPENDITURES 26, , , , , % 119

152 CITY OF OXFORD 2014 BUDGET Code: 128 Community Development Block Grant Loan Fund SUMMARY OF BALANCES % Over Actual Actual Budget June Projected Budget 2013 TOTAL RECEIPTS 103,672 71,734 94,573 28,766 55,290 97, % TOTAL CAPITAL IMPROVEMENTS 266,274 3, ,000 14, , , % EXCESS RECEIPTS OVER EXPENDITURES (162,602) 67,860 (89,427) 13,904 (128,710) (62,424) 30.2% BALANCE BEGINNING OF YEAR 381, ,620 89, , , , % BALANCE END OF YEAR 218, , , ,770 95, % SUMMARY OF RECEIPTS Account % Over Number Description Actual Actual Budget June Projected Budget Loan Fee 0.0% Maranatha - Kofeyna 1, % Patterson Café 23,824 23,823 23,823 11,912 23,823 23, % One Fourth Oxford Inc. 20,460 20,460 20,460 10,230 20,460 20, % Arabian Nights 3,234 3,821 4, % Moon Co Op 30,817 17,340 41,171 3,617 6,200 39, % Seaview Outfitters LLC 1,402 4,207 4,207 2,103 4,207 4, % Hush Intimate Apparel 9, % Interest 1,741 2, % Contributions % Escrow for Seaview 20, % TOTAL RECEIPTS 103,672 71,734 94,573 28,766 55,290 97, % SUMMARY OF EXPENDITURES PROGRAM: Revolving Loan Activity Code: Account % Over Number Description Actual Actual Budget June Projected Budget Professional Services-Admin 0.0% Capital Outlay Loan 266,274 3, ,000 14, , , % TOTAL EXPENDITURES 266,274 3, ,000 14, , , % 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 located within 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, requested. At least 51% of the new or retained jobs must be filled with low-to-moderate income 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 in good standing as of 8/31/2013. One loan is paying principal payments only due to restructuring and will begin full payment in 2nd quarter of

153 CITY OF OXFORD 2014 BUDGET Capital Equipment Fund SUMMARY OF BALANCES Code: 140 Account % Over Number Description Actual Actual Budget June Projected Budget M.U. Contribution 52, Contributions Reimbursements TOTAL RECEIPTS 52, TOTAL CAPITAL IMPROVEMENTS 21, , ,000 83, , , % EXCESS RECEIPTS OVER EXPENDITURES 30,351 (192,448) (416,000) (83,613) (356,722) (607,224) -46.0% TRANSFERS-IN Transfer from General Fund 272, ,000 75, , , , % TRANSFERS-IN 272, ,000 75, , , , % NET INCOME (DEFICIT) 302, ,552 (341,000) 93,887 (141,722) (433,224) -27.0% BALANCE BEGINNING OF THE YEAR 368, , ,162 1,208,835 1,208,835 1,067, % ENCUMBERED 28,814 BALANCE END OF THE YEAR 642,469 1,208, ,162 1,302,722 1,067, , % SUMMARY OF EXPENDITURES Account % Over Number Description Actual Actual Budget June Projected Budget Telephone Recording Solution 11,500 11, Police Cars (& Related Equipment) 28,814 76,000 76,000 51, Police Laptop Replacement 27,500 27,500 28, CAD/RMS Solution 200, Replacement Truck # ,500 30, Replacement Truck # ,000 28, Replacement Truck # ,500 34, Replacement Two Ton Dump Truck #57 140, Leaf Machine 17, SCBA Replacement 55,000 91, Fire Laptop Computers 4,989 (778) (778) Fire/Ems pagers 5, Breathing Air Compressor 43, Financial Software Upgrade 1,433 48,000 48, Voice Over IP Phone System 54, Computer network system (MIS) 4,796 10,000 15, ,000 32, Computer Hardware (MIS) 10,000 9,999 15,000 11,504 15,000 19, Audio/Video Equipment Replacement 15, Parks & Rec Vehicle 22, Toro 5800 Mower Replacement 72,000 72,000 72, John Deere #83 Replacement 25, Community Park Equipment 5,000 TOTAL EXPENDITURES 21, , ,000 83, , , % 121

154 CITY OF OXFORD 2014 BUDGET Code: 141 Capital Improvement Fund SUMMARY OF BALANCES % Over Actual Actual Budget June Projected Budget 2013 TOTAL RECEIPTS 82,177 41,233 2,468,434 15,945 2,206, , % TOTAL CAPITAL IMPROVEMENTS 451, ,987 1,221, ,638 3,175,628 1,165, % EXCESS RECEIPTS OVER EXPENDITURES (369,331) (517,754) 1,246,934 (750,693) (969,514) (928,206) % TRANSFERS IN 392, , , , , , % TRANSFER OUT % ADVANCE IN 400,000 2,200,000 2,367,500 1,800,000 2,367,500 2,541, % ADVANCE OUT 0 2,200,000 2,367, ,372,500 2,541, % NET INCOME (DEFICIT) 423,269 (66,754) 1,692,622 1,272,151 (528,826) (482,518) % BALANCE BEGINNING OF YEAR 1,817,988 2,241,257 (503,592) 2,174,503 2,174,503 1,645, % ENCUMBERED 1,030,826 2,327,966 BALANCE END OF YEAR 1,210,431 (153,463) 1,189,030 3,446,654 1,645,677 1,163, % CAPITAL IMPROVEMENT FUND (TRANSFERS FROM GENERAL FUND) Millions Actual Actual Budget Projected Budget

155 CITY OF OXFORD 2014 BUDGET Capital Improvement Fund SUMMARY OF RECEIPTS Account % Over Number Description Actual Actual Budget June Projected Budget Miscellaneous Red Brick & Ivy Gifts Special assessments 10,934 10,051 10,934 5,765 10,934 4, % M.U. Contribution 30,000 60, % Reimbursement 71,168 30,582 2,427,500 10,000 2,195, , % Receipts 82,177 41,233 2,468,434 15,945 2,206, , % Transfers from: General Fund Transfer 292, , , , , , % Parking fund loan repayment 100, , ,000 55, , , % Transfers-in 392, , , , , , % Advance from: General Fund Advance 400,000 2,200,000 2,367,500 1,800,000 2,367,500 2,541, % Advances-in 400,000 2,200,000 2,367,500 1,800,000 2,367,500 2,541, % TOTAL REVENUES 874,777 2,692,233 5,281,622 2,038,789 5,019,302 3,224, % Capital Improvement Fund SUMMARY OF EXPENDITURES Code: 141 Account % Over Number Description Actual Actual Budget June Projected Budget 2013 ROAD AND STREET PROJECTS Traffic Signal Conversion to LED 10,000 10,000 10, Urban Paving Program 161, , , , Kehr Road Stream Bank Stabilization 19, High St. Improvements 157, , Street Maintenance & Resurfacing 279, ,000 11, , , Talawanda High School Improvements 158,197 2, South College Ave. Improvements 208, , Street Sign Replacement 5,000 8,000 8,000 8, US 27 N Engineering US 27 N Improvements Phase II 19, US 27 N Improvements Phase III 63, US 27 N As Built Survey 1, US 27 S ROW Acquisitions 13, ,474 1,786,140 37, High & Talawanda Brick Rebuild 60, North Locust Sidewalk 5, Locust Guardrail Post Replacement 10,000 10, College Ave Handicap Ramp Improvements 52,000 46,121 52, Dana Drive Bridge Replacement 250, , Sidewalk/Curb/Gutter Replacement 10,154 23,960 20,000 2,255 20,000 20,000 SUBTOTAL ROAD AND STREET PROJECTS 423, ,420 1,146, ,405 3,117,869 1,025, % OTHER PROJECTS Emerald Ash Borer (EAB) Response 20, Municipal Building Improvements 10,476 36,695 15,000 10,759 17,759 15, Evaluation of Old High School Site 20, New Municipal Facilities 20, Municipal Pool Improvements 15,625 17,872 40,000 32,474 40,000 20, Community Park Improvements 2, Uptown Painting 65, Return Advance to General Fund 2,200,000 2,367,500 2,372,500 2,541, Transfer to General Fund SUBTOTAL OTHER PROJECTS 28,411 2,254,567 2,442,500 43,233 2,430,259 2,681, % 451,508 2,758,987 3,589, ,638 5,548,128 3,706, % High Street Improvements should be under contract in 2014 work to take place in 2015 with repayment from OPWC of $568,700 in 2015 Dana Drive Bridge Replacement should be under contact in 2013 work to take place in 2014 with repayment from OPWC of $172,500 in 2014 Repayment of Advance to General Fund - $1,800,000 US 27 S ROW Acquisitions Repayment of Advance to General Fund - $568,700 High Street Improvements Repayment of Advance to General Fund - $172,500 Dana Drive Bridge Replacement 123

156 CITY OF OXFORD 2014 BUDGET Municipal Facilities Capital Improvement Fund SUMMARY OF BALANCES Code: 143 Account % Over Number Description Actual Actual Budget June Projected Budget 2013 TOTAL RECEIPTS TOTAL CAPITAL IMPROVEMENTS % EXCESS RECEIPTS OVER EXPENDITURES % TRANSFERS-IN Transfer from General Fund ,000, % TRANSFERS-IN ,000, % NET INCOME (DEFICIT) ,000, % BALANCE BEGINNING OF THE YEAR ,000, % ENCUMBERED 0 BALANCE END OF THE YEAR ,000,000 2,000, % SUMMARY OF EXPENDITURES Account % Over Number Description Actual Actual Budget June Projected Budget 2013 TOTAL EXPENDITURES % 124

157 CITY OF OXFORD 2014 BUDGET CAPITAL IMPROVEMENT FUND PROJECTS Project Name Project Description Budget Project Justification Street Sigh Replacement Municipal Building Improvements Materials used for upgrading Engineer Grate Street Signs to High Intensity Street Signs. Phased improvements for continued use of existing building. $ 8,000 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. 15,000 To extend the life of the existing building. 125 Pool Repairs General repairs. 20,000 Annual maintenance to enhance the life of the City pool. This pool serves a wide segment of the population. The maintenance will conserve resources necessary to operate the pool. 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. 20,000 EAB has reportedly 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. Evaluation of Lane Library Building Evaluation of building for possible City use. 20,000 Study of the property to determine suitability: renovation to suit municipal needs. 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. US 27 South Improvements Uptown Painting Street Resurfacing Widening of Millville - Oxford Road by adding a center turning lane at all intersections, constructing sidewalks, curb & gutter, storm sewer system, traffic control and relocated water main. Paint street light poles and traffic sign mast arms on High Street from Campus to College and Pavilion in uptown park. 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. 37,500 Council project prioritization required for all NWBCTS proposed projects - 20% match on OKI funds. 65,000 To improve the appearance of the traffic signal and light poles in the uptown area. Provide corrosion protection to prolong the life of mast arm structures. 300,000 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.

158 CITY OF OXFORD 2014 BUDGET CAPITAL IMPROVEMENT FUND PROJECTS Project Name Project Description Budget Project Justification High Street Improvements (Poplar to Campus & High & Talawanda Rd. Intersection) Design and reconstruct the roadway by removing the existing asphalt surface, replace aggregate base, concrete base and install new pavers. 660,000 Grant available and applied for from Ohio Public Works Commission for possible funding in the amount of $568,700 and possible Miami contribution. TOTAL CAPITAL IMPROVEMENT FUND PROJECTS $ 1,165,500 Parking Garage Improvements Structural engineer assessment of facility including drainage, water transmission through concrete decking, elevator and mechanical systems, roof systems and the general condition of steel and load bearing columns and decks. Begin repairs as deemed necessary by evaluation. $ 51,500 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 structure. Tasks needed that were outside of the assessment. TOTAL PARKING IMPROVEMENT FUND PROJECTS $ 51, 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 Meter System Upgrade High Service Pump Design & Build Water System Improvements Replace all interior meters which are manually read. The cost for this project is shared by the Water and Sewer Funds because meters provide reading for billing both water and sewer bills. Install a duplicate High Service Pump (HSP) system to existing Pump #2. Ongoing improvements to the water distribution system to enhance the pressure and flow of water. $ 20,000 Upgrading the meters sustains revenue and increases the efficiency in the computerized processing of utility billing. Modernization of the meters will greatly increase the efficiency of the routes and the accuracy of the readings taken. 20,000 HSP #2 is the lead pump and carries > 80% of the plant discharge workload. A duplicate pump will increase operational capability. 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.

159 CITY OF OXFORD 2014 BUDGET CAPITAL IMPROVEMENT FUND PROJECTS Project Name Project Description Budget Project Justification Filter Gallery Media Replacement Replacement of filter media for production of drinking water. Current system is 20 years old. 400,000 Approximate end of wear cycle. TOTAL WATER IMPROVEMENT FUND PROJECTS $ 540, West High Street Sanitary Improvements Replace existing sanitary sewer in alley behind 131 West High Street. The lot will be redeveloped in the near future. $ 11,000 Sewer is in very poor condition and should be addressed during the redevelopment. Meter System Upgrade Replace all interior meters which are manually read. The cost for this project is shared by the Water and Sewer Funds because meters provide reading for billing both water and sewer bills. 20,000 Upgrading the meters sustains revenue and increases the efficiency in the computerized processing of utility billing. Modernization of the meters will greatly increase the efficiency of the routes and the accuracy of the readings taken. Sanitary Sewer System Improvements System improvements for inflow and infiltration removal. 100,000 This project will improve the overall health of the collection system. 127 TOTAL SEWER IMPROVEMENT FUND PROJECTS $ 131,000 Storm Water Catch Basin Maintenance Storm sewer Improvements 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. Materials for repairs and maintenance to City storm sewer system. $ 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. 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

160 CITY OF OXFORD 2014 BUDGET CAPITAL IMPROVEMENT FUND PROJECTS Project Name Project Description Budget Project Justification Special Assessments The City has ordered repairs of defective concrete where the owner has not acted. Funding necessary to make repairs and recover costs via assessment. 60,000 Numerous safety hazards require City attention because of lack of action by property owners. TOTAL SPECIAL ASSESSMENT FUND PROJECTS $ 60,000 TOTAL COST OF ALL INFRASTRUCTURE IMPROVEMENTS $ 1,978,

161 CITY OF OXFORD 2014 BUDGET CAPITAL EQUIPMENT FUND PROJECTS Equipment Name Equipment Description Budget Equipment Justification Community Park Equipment Audio/Video Equipment Replacement Computer Hardware Mowers, trimmers, bleachers, in-field mix, trash cans, park benches, picnic tables etc. Computer, receiver and cable interface equipment with necessary software. Annual technology replacement program for desktop computers, laptops, and printers. (19 units) $ 5,000 Continued expansion and replacement of small equipment at the Oxford Community Park. 15,000 Equipment that sends audio/video signals through the cable system for airing on Channel 19 - public meetings, bulletin board, etc. 19,000 We currently have 80 computers on the network. Of these 80, 25 are running Windows XP which will no longer be supported by Microsoft after 2014 and therefore must be replaced. Replacement of John Deere #83 Diesel utility tractor. 25,000 Replaces 1976 model used for brush hogging, pulling aerator, pulverize and weed spraying. Police Laptop Replacement Laptop computers for mobile digital communications and report writing for the Police Patrol division. 28,500 The laptops are serving as mobile digital dispatch, messaging, state and federal law enforcement database access and report writing duties. 129 Computer Network Annual network replacement program for servers and software upgrades. (60% of total cost of $54,000) 32,400 Migrate all virtual servers form Citrix to VMware for better stability and management. Migrate stand alone servers to virtual environment and update all to Windows Police Cars and Related Equipment Purchase of 2 cruisers and equipment necessary to maintain the operating integrity of the Police Department. 51,000 Normal replacement schedule necessary to maintain the operational integrity of the Police Division fleet. SCBA Replacement Self-contained Breathing Apparatus (SCBA) air packs that the firefighters use in hostile environments. (79% of 20 units) 91,324 Brings units up to current standards and gives Fire Fighters the highest level of protection. Most of the current cylinders will expire in Replacement of Truck #57 Two ton heavy dump truck with highway snow plow and salt spreader. 140,000 Replace 1997 model. Unexpected, costly, drivetrain repairs were required in 2008 due to deteriorating mechanical condition of this vehicle which is still lacking power. CAD/RMS Solution Computer Aided Dispatch - Records Management System Software Solution. 200,000 New software will improve application integration and allow for a greater span of information sharing and regional interoperability. TOTAL CAPITAL EQUIPMENT FUND $ 607,224

162 CITY OF OXFORD 2014 BUDGET CAPITAL EQUIPMENT FUND PROJECTS Equipment Name Equipment Description Budget Equipment Justification Computer Hardware Duplex Meter Housing Annual technology replacement program for desktop computers, laptops, and printers. (1 unit) Duplex housing for coin-operated meters, including paint, setup fee and shipping. $ 1,000 We currently have 80 computers on the network. Of these 80, 25 are running Windows XP which will no longer be supported by Microsoft after 2014 and therefore must be replaced. 23,766 New duplex units would improve the security of the coin boxes within the meter housing and would improve efficiency of collections, as coins deposited into both meter mechanisms within the duplex housing feed into a single box. TOTAL PARKING IMPROVEMENT FUND $ 24,766 Laptop Replacements Rugged laptop computers for run reporting, mapping and communications. $ 6,200 Purchase will continue the addition of computers to fire apparatus. 130 SCBA Replacement Self-contained Breathing Apparatus (SCBA) air packs that the firefighters use in hostile environments. (21% of 20 units) 24,276 Brings units up to current standards and gives Fire Fighters the highest level of protection. Most of the current cylinders will expire in Staff Car Replacement Replacement program for the Fire Department staff cars to maintain reliable vehicles and increase fuel efficiency. 40,000 Replacement for a 2003 Expedition. TOTAL FIRE/EMS FUND $ 70,476 Computer Hardware Computer Network Annual technology replacement program for desktop computers, laptops, and printers. (1 unit) Annual network replacement program for servers and software upgrades. (20% of total cost of $54,000) $ 1,000 We currently have 80 computers on the network. Of these 80, 25 are running Windows XP which will no longer be supported by Microsoft after 2014 and therefore must be replaced. 10,800 Migrate all virtual servers form Citrix to VMware for better stability and management. Migrate stand alone servers to virtual environment and update all to Windows 2012.

163 CITY OF OXFORD 2014 BUDGET CAPITAL EQUIPMENT FUND PROJECTS Equipment Name Equipment Description Budget Equipment Justification Security Improvements Includes perimeter security improvements: hatch and lock hardware reinforcements; security system enhancements; installation of security devices where currently none exist and online water quality monitoring. 20,000 Control access to critical areas of water treatment plant and distribution facility mitigation of defined security vulnerabilities. TOTAL WATER CAPITAL EQUIPMENT FUND $ 31,800 Computer Hardware Computer Network Annual technology replacement program for desktop computers, laptops, and printers. (4 units) Annual network replacement program for servers and software upgrades. (20% of total cost of $54,000) $ 4,000 We currently have 80 computers on the network. Of these 80, 25 are running Windows XP which will no longer be supported by Microsoft after 2014 and therefore must be replaced. 10,800 Migrate all virtual servers form Citrix to VMware for better stability and management. Migrate stand alone servers to virtual environment and update all to Windows Replacement of Equipment Trailer Used to hall materials and skid loader to jobsites. 25,000 Current trailer is 22 years old and nearing end of use for safety concerns. EQ Basin Drain Valve Purchase and installation of a new 16" motorized valve used to drain the EQ tanks. 27,000 Originally installed in the 90's, SCADA no longer functions and leaks when closed. Replacement of this valve would allow remote operation and extend its service life. Replacement of Truck #43 3/4 or one ton truck with utility body for tool storage. 35,500 Replaces 12 year old truck fitted with equipment no longer in service Automatic Breakers for Generator Switching Replace two breakers that automatically switch between utility power and generator power during electrical disruptions. 40,000 The two 1600 amp automatic breakers currently in service were installed in the late 90's. They have been cleaned and tested by our electrical consultant but occasionally hang-up. Replacement was recommended due to the age and amount of use.

164 CITY OF OXFORD 2014 BUDGET CAPITAL EQUIPMENT FUND PROJECTS Equipment Name Equipment Description Budget Equipment Justification Belt Filter Press Rebuild Rebuild existing Belt Filter Press 300,000 The current Belt Filter Press was installed in 1995 and replacing its parts has become difficult due to its age and lack of support. This would also replace the aging polymer feed system also originally installed in TOTAL SEWER CAPITAL EQUIPMENT FUND $ 442,300 TOTAL CAPITAL EQUIPMENT $ 1,176,566 TOTAL CAPITAL BUDGET $ 3,154,

165 Water Funds Tab

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167 CITY OF OXFORD 2014 BUDGET WATER OPERATING & IMPROVEMENT FUNDS SUMMARY OF BALANCES Actual Actual Budget Projected Budget TOTAL RECEIPTS 2,709,117 2,796,609 2,619,254 2,765,888 2,612,000 TOTAL EXPENDITURES 1,610,551 1,684,801 1,837,095 1,697,865 1,853,852 NET OPERATIONS 1,098,566 1,111, ,159 1,068, ,148 CAPITAL IMPROVEMENTS (205,739) (402,500) (370,000) (467,783) (571,800) TRANSFERS IN 240, , , , ,000 TRANSFERS OUT (1,158,271) (1,263,645) (1,113,172) (1,113,172) (1,511,682) NET INCOME (DEFICIT) (24,839) (219,337) (516,013) (327,932) (740,334) BALANCE AT BEGINNING OF YEAR 5,303,547 5,278,708 4,804,177 5,059,371 4,731,439 ENCUMBERED 54, ,841 BALANCE AT END OF YEAR 5,224,442 4,855,530 4,288,164 4,731,439 3,991,105 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 WATER CAPITAL EQUIPMENT 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 Millions ANALYSIS OF EACH FUND Revenues Expenses Water Operating Fund Water Improvement Fund Water Capital Equipment Fund Water Capacity Benefit Funds Revenues 2,612, ,000 85,000 0 Expenses 2,965, ,000 31, ,

168 CITY OF OXFORD 2014 BUDGET Fund: Water (Operating) Code: 321 SUMMARY OF BALANCES % Over Actual Actual Budget June Projected Budget 2013 TOTAL RECEIPTS 2,640,632 2,708,245 2,617,374 1,240,311 2,684,098 2,612, % TOTAL EXPENDITURES 1,610,551 1,684,801 1,837, ,179 1,697,865 1,853, % NET OPERATIONS 1,030,081 1,023, , , , , % CAPITAL IMPROVEMENTS % TRANSFER IN % TRANSFERS OUT 1,102,666 1,113,645 1,113, ,511 1,113,172 1,111, % NET INCOME (DEFICIT) (72,585) (90,201) (332,893) 255,621 (126,939) (353,534) -6.2% BALANCE AT BEGINNING OF YEAR 2,272,358 2,199,773 1,975,819 2,109,572 2,109,572 1,982, % ENCUMBERED 23,011 16,647 BALANCE AT END OF YEAR 2,176,762 2,092,925 1,642,926 2,365,193 1,982,633 1,629, % 2014 Projected Ending Fund Balance as a percentage of expenditures and transfers out: 55% 134

169 CITY OF OXFORD 2014 BUDGET SUMMARY OF RECEIPTS Fund: Water (Operating) Code: 321 Account % Over Number Description Actual Actual Budget June Projected Budget Auction Sales 0.0% Sale of Water 2,461,358 2,555,272 2,500,000 1,169,968 2,511,000 2,500, % Water Taps 58,185 32,215 40,000 23,320 80,000 40, % Meters 2,649 16,454 14,000 17,024 22,000 14, % Misc. Sales 12,395 7,260 7,500 5,159 9,000 7, % Overpayment of Utility Account (2,557) 3,265 (9,385) (9,385) 0.0% Recovery of Write Offs 8,110 6,422 3,000 2,609 2,609 3, % Account Initiation Fee 30,757 32,343 25,000 11,140 30,000 30, % Backflow permits 19,800 18,050 17,500 6,625 18,000 17, % Interest 35,383 36,112 10,374 13,408 10, % Reimbursements 14, , % RECEIPTS 2,640,632 2,708,245 2,617,374 1,240,311 2,684,098 2,612, % Transfer from FEMA TOTAL REVENUE 2,640,632 2,708,245 2,617,374 1,240,311 2,684,098 2,612, % WATER OPERATIONS TOTAL RECEIPTS 3,000,000 2,800,000 2,600,000 2,400,000 2,200,000 2,000,000 Actual Actual Budget Projected Budget

170 CITY OF OXFORD 2014 BUDGET Fund: Water (Operating) SUMMARY OF EXPENDITURES Code: 321 Account % Over Number Description Actual Actual Budget June Projected Budget Pumping & Supply 678, , , , , , % 811 Distribution 445, , , , , , % 812 Administration 112, , ,816 47,571 99, , % 814 Finance Dept. Allocation 184, , , , , , % 816 MIS Dept. Allocation 26,661 29,148 32,948 16,056 32,320 33, % 817 City Manager Allocation 25,723 26,743 27,207 13,370 27,207 27, % 818 Human Resources Dept. Allocation 11,800 11,211 11,732 5,970 11,737 11, % 819 Engineer Dept. Allocation 98, , ,200 55, , , % 820 Legislative Allocation 5,004 4,635 5,240 3,062 5,352 5, % 815 Insurance 22,507 21,157 28,598 13,280 23,598 5, % EXPENDITURES 1,610,551 1,684,801 1,837, ,179 1,697,865 1,853, % Transfers To: Water Capital Improvement Fund 100, , ,000 50, , , % Water Bond Debt Service 880, , ,500 27, , , % Water Capital Equipment Fund 85,000 85,000 85,000 42,500 85,000 85, % General Fund 36,976 38,295 38,672 19,336 38,672 39, % TRANSFERS 1,102,666 1,113,645 1,113, ,511 1,113,172 1,111, % TOTAL EXPENDITURES & TRANSFERS 2,713,217 2,798,446 2,950, ,690 2,811,037 2,965, % Transfer to General Fund includes salaries for maintenance of grounds at Water Plant - $10,000 and 20% of Municipal Building budget - $29,

171 CITY OF OXFORD 2014 BUDGET Fund: Water (Operating) Department: Service PROGRAM Pumping and Supply Code: (Water Plant operations, customer services, and well maintenance) Account % Over Number Description Actual Actual Budget June Projected Budget 2013 PERSONNEL SERVICES Salaries 222, , , , , , % Overtime 17,596 22,572 40,732 10,671 23,500 41, % Personnel Benefits 92, , ,308 54, , , % TOTAL 333, , , , , , % OPERATING EXPENSES Uniform 3,775 2,674 2, ,300 2, % Electric Services 162, , ,800 59, , , % Gas Service 11,990 9,681 21,700 8,473 12,500 21, % Telephone 10,537 11,107 14,000 5,995 11,500 14, % Training & Travel 3,797 5,132 3, ,950 3, % Contracted Services 50,494 46,501 40,000 36,482 42,000 40, % General Liability Insurance 13, % Printing & Reproduction 2,969 4,069 5,000 2,033 3,000 5, % Membership & Subscriptions % Permits 6,557 6,677 7,000 1,595 7,000 7, % Postage % Operating Supplies 33,977 30,623 32,000 28,931 35,000 32, % Chemical Supplies 15,352 14,488 18,000 8,130 22,000 18, % Vehicle Maintenance 1,603 1,778 5, ,000 5, % Small Tools & Equipment 10,070 3,972 5,000 2,908 11,500 5, % Maintenance Supplies 3,109 3,875 3,000 1,701 3,000 3, % Fuel 10,280 10,906 9,500 5,307 10,000 9, % Maintenance of Facilities 786 4,847 3,000 3,000 3, % Maintenance of Wells 9,217 13,865 20,000 10,000 20, % Refunds 7,597 2, % TOTAL 345, , , , , , % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 678, , , , , , % PERSONNEL (1) FT Water Plant Manager, 100% (2) FT Water Plant Operator II, 100% (1) FT Utility Maintenance Tech., 100% (1) FT Meter Reader, 50% General Liability Insurance moved from Insurance - based on schedules and headcount 137

172 CITY OF OXFORD 2014 BUDGET Fund: Water (Operating) Department: Service PROGRAM Distribution Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2013 PERSONNEL SERVICES Salaries 245, , , , , , % Overtime 12,100 19,426 19,256 6,479 15,000 19, % Personnel Benefits 104, , ,587 61, , , % Uniform % TOTAL 362, , , , , , % OPERATING EXPENSES Uniform 2,893 2,999 3,000 2,792 3,300 3, % Telephone 1,266 1,281 3, ,400 3, % Training & Travel 245 1,107 1, , % Contracted Services 4,138 4,553 4,500 2,312 4,500 4, % General Liability Insurance 7, % Printing & Reproduction % Membership & Subscriptions % Postage % Operating Supplies 36,842 46,541 47,300 21,858 47,000 47, % Vehicle Maintenance 5,813 4,590 7,000 1,693 5,500 7, % Small Tools & Equipment 4,130 7,468 6, ,000 6, % Materials 15,748 16,310 16,170 3,799 15,000 16, % Fuel 11,206 15,593 13,000 6,777 14,100 13, % TOTAL 82, , ,320 40,474 95, , % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 445, , , , , , % PERSONNEL (1) FT Water Distribution Manager, 100% (3) FT Utility Maintenance Worker III, 100% (1) FT Utility Maintenance Worker II, 100% (2) FT Mechanics, 25% < One of these positions is vacant and will not be funded or filled in Includes $6,250 for part-time seasonal worker for maintenance and painting of fire hydrants General Liability Insurance moved from Insurance - based on schedules and headcount 138

173 CITY OF OXFORD 2014 BUDGET Fund: Water (Operating) Department: Service PROGRAM Utilities Administration Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2013 PERSONNEL SERVICES Salaries & Wages 72,464 91,942 65,734 34,321 69,000 66, % Overtime 672 1, % Personnel Benefits 23,172 22,185 19,155 9,783 19,300 19, % TOTAL 96, ,146 85,246 44,267 88,650 86, % OPERATING EXPENSES Uniform % Telephone 2,918 2,933 5,900 1,429 3,200 5, % Programming % Training & Travel 2,561 1,622 1, ,750 1, % OTCS Utility Assistance 7,000 1, % Contracted Services 318 1,000 1,000 1, % General Liability Insurance 1, % Printing & Reproduction % Membership & Subscriptions % Office Supplies , ,100 1, % Postage % Operating Supplies % Vehicle Maintenance % Small Tools & Equipment % Fuel 1, ,320 1,000 2, % Refunds 0.0% TOTAL 16,120 9,496 16,570 3,304 11,300 18, % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 112, , ,816 47,571 99, , % PERSONNEL (1) FT Service Director, 30% (1) PT Deputy Service Director, 40% (1) FT Environmental Specialist, 25% General Liability Insurance moved from Insurance - based on schedules and headcount 139

174 CITY OF OXFORD 2014 BUDGET Fund: Water (Operating) Department: Finance PROGRAM Finance Department Allocation Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2013 PERSONNEL SERVICES Salaries & Wages 107, , ,195 55, , , % Overtime % Personnel Benefits 41,020 40,489 45,479 23,873 45,479 45, % TOTAL 148, , ,512 79, , , % OPERATING EXPENSES Programming % Training & Travel % Audit & CAFR Fees 8,124 8,786 9,200 8,556 8,900 9, % Contracted Services 6,200 8,082 6,650 5,070 7,000 6, % Bank & Investment Fees 13,337 13,171 13,500 7,791 15,590 18, % Public Officials Bond % Appraisal Costs 1, % Advertising % Printing & Reproduction 1,275 1,098 2, ,500 2, % Membership & Subscriptions % Office Supplies , ,000 1, % Postage 5,754 6,445 6,500 3,159 6,500 6, % TOTAL 35,895 38,645 41,050 26,265 41,009 48, % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 184, , , , , , % PERSONNEL OPERATING EXPENSE (1) FT Finance Director, 30% (1) FT Assistant Finance Director, 30% (1) FT Utility Collections Specialist II, 30% (1) FT Payroll and Benefits Specialist, 25% (1) FT Utility Collections Specialist I, 30% (2) FT Accounting Specialist, 25% (1) PT Accounting Assistant, 30% Audit/CAFR reflects increased bid results for the next audit contract Contracted services reflects CMI hardware & software maintenance fees, sensus utility billing software maintenance, outsourced billing, and repairs to handheld meter readers Bank/Investment fees reflects cost of professional management of investments, and VISA/MC fee Public Officials Bond & Appraisal Cost based on function 140

175 CITY OF OXFORD 2014 BUDGET Fund: Water (Operating) Department: MIS PROGRAM Management Information System Allocation Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2013 PERSONNEL SERVICES Salaries & Wages 0.0% Personnel Benefits 0.0% TOTAL % OPERATING EXPENSES Professional Services 2,648 2,653 2,700 1,105 2,900 3, % Contracted Services 18,337 19,975 23,828 11,704 23,000 22, % Printing & Reproduction 4,149 4,127 4,420 2,219 4,420 4, % Computer Supplies 1,527 2,393 2,000 1,028 2,000 2, % TOTAL 26,661 29,148 32,948 16,056 32,320 33, % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 26,661 29,148 32,948 16,056 32,320 33, % OPERATING EXPENSES Contracted services internet access now includes city wide - increased bandwidth in additional per month Cincy Bell/Lan Advantage service (formally TWC Roadrunner service) Professional Services: Granicus Manager Services (@$ per month) Added ilegislate in $175 per month CONTRACTED SERVICES Network service 58,000 55,000 Internet Access 33,240 33,840 Basic Network Wiring 2,000 2,000 BDR (Backup Disaster Recovery) 13,400 13,210 Total annual cost at 19,800 - Telephone System Maintenance 2,500 2,500 (1/3 to be paid from Fire/EMS Fund) Web Hosting/Dialup Internet 2, Backup Software UPS Maintenance & Parts 4,000 4,000 E-Gov 3,000 3,400 Total 119, ,450 Allocation: General Fund 60% 71,484 68,670 Water Fund 20% 23,828 22,890 Sewer Fund 20% 23,828 22,890 Total 119, ,

176 CITY OF OXFORD 2014 BUDGET Fund: Water (Operating) Department: City Manager PROGRAM City Manager Allocation Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2013 PERSONNEL SERVICES Salaries & Wages 17,699 18,208 18,039 8,939 18,039 18, % Personnel Benefits 6,238 6,551 6,703 3,613 6,703 6, % Vehicle Allowance % TOTAL 24,657 25,479 25,462 12,912 25,462 25, % OPERATING EXPENSES Training & Travel % Contracted Services % Printing & Reproduction % Memberships & Subscriptions % Office Supplies % Postage % City Newsletter & Postage 0.0% Operating Supplies % TOTAL 1,066 1,264 1, ,745 1, % TOTAL EXPENDITURES 25,723 26,743 27,207 13,370 27,207 27, % PERSONNEL (1) FT City Manager, 15% 142

177 CITY OF OXFORD 2014 BUDGET Fund: Water (Operating) Department: Personnel PROGRAM Human Resources Allocation Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2013 PERSONNEL SERVICES Salaries & Wages 6,870 7,329 7,526 3,663 7,526 7, % Personnel Benefits 1,220 1,291 1, ,411 1, % TOTAL 8,090 8,620 8,932 4,457 8,937 9, % OPERATING EXPENSES Employee Incentives , ,000 1, % Professional Services 1, % Training & Travel % Tuition Reimbursement 0.0% Employee Training % Advertising 1, % Memberships & Subscriptions % Office Supplies % Postage % TOTAL 3,710 2,591 2,800 1,513 2,800 2, % TOTAL EXPENDITURES 11,800 11,211 11,732 5,970 11,737 11, % PERSONNEL (1) PT Human Resource Director, 15% 143

178 CITY OF OXFORD 2014 BUDGET Fund: Water (Operating) Department: Engineering PROGRAM Engineer Allocation Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2013 PERSONNEL SERVICES Salaries & Wages 69,233 71,234 73,054 36,154 72,400 74, % Overtime , , % Personnel Benefits 27,158 28,895 30,151 15,857 30,800 30, % TOTAL 96, , ,635 52, , , % OPERATING EXPENSES Uniform % Telephone 1,028 1,053 1, ,100 1, % Professional Services 1,033 2,500 1,637 2,500 2, % Training & Travel 2,000 1,000 2, % Contracted Services 3, ,900 3, % Advertising % Printing & Reproduction % Membership & Subscriptions % Office Supplies % Postage % Operating Supplies % Vehicle Maintenance % Small Tools & Equipment 746 1,750 1,200 1, % Fuel , ,000 1, % TOTAL 2,273 5,211 15,565 3,495 12,180 15, % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 98, , ,200 55, , , % PERSONNEL (1) FT City Engineer, 33% (1) FT Engineer, 33% < This position is vacant and will not be funded or filled in 2014 (1) FT Engineer-In-Training, 33% (1) FT Engineering Aide, 33% (1) FT Administrative Assistant III, 33% 144

179 CITY OF OXFORD 2014 BUDGET Fund: Water (Operating) Department: City Manager PROGRAM Legislative Allocation Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2013 PERSONNEL SERVICES Salaries & Wages 3,450 3,450 3,450 1,725 3,450 3, % Personnel Benefits % TOTAL 3,934 3,991 4,020 2,065 4,020 4, % OPERATING EXPENSES Boards & Commissions % Public Service Recognition % Professional Service 0.0% Travel & Training % Advertising % Membership & Subscriptions % Office Supplies % Postage % Operating Supplies % TOTAL 1, , ,332 1, % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 5,004 4,635 5,240 3,062 5,352 5, % PERSONNEL (1) PT Mayor (15%) (6) PT Council Members (15%) 145

180 CITY OF OXFORD 2014 BUDGET Fund: Water (Operating) Department: Finance PROGRAM Insurance Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2013 OPERATING EXPENSES General Liability Insurance 21,817 20,467 22,908 12,590 22, % Public Officials Bond % Appraisal Costs 0.0% Claims Paid 5,000 5, % TOTAL EXPENDITURES 22,507 21,157 28,598 13,280 23,598 5, % OPERATING EXPENSES General Insurance & Liability includes general liability, buildings & contents, public official liability, fleet, flood and earthquake insurance. General Liability Insurance, Public Officials Bond, Appraisal Cost moved to assigned departments based on schedules and headcount 146

181 CITY OF OXFORD 2014 BUDGET Code: 322 Fund: Water Improvement Fund SUMMARY OF BALANCES % Over Actual Actual Budget June Projected Budget 2013 TOTAL RECEIPTS , % CAPITAL IMPROVEMENTS 90, , , , , , % NET (90,906) (304,675) (240,000) (108,737) (340,153) (540,000) % TRANSFERS IN 155, , ,000 50, , , % TRANSFERS OUT % NET INCOME (DEFICIT) 64,699 (54,675) (140,000) (58,737) (240,153) (40,000) 71.4% BALANCE AT BEGINNING OF YEAR 2,045,417 2,110,116 1,937,666 2,055,441 2,055,441 1,815, % ENCUMBERED 15, ,564 BALANCE AT END OF YEAR 2,095,009 1,885,877 1,797,666 1,996,704 1,815,288 1,775, % SUMMARY OF RECEIPTS Code: 322 Account % Over Number Description Actual Actual Budget June Projected Budget Miscellaneous 4, % RECEIPTS , % Transfer from Water Fund 100, , ,000 50, , , % Transfer from NE CBC , % Transfer from NW CBC , % Transfer from SE CBC 55,605 75, , % Transfer from SW CBC 0 75, % TRANSFERS 155, , ,000 50, , , % TOTAL RECEIPTS 155, , ,000 54, , , % 147

182 CITY OF OXFORD 2014 BUDGET SUMMARY OF EXPENDITURES Fund: Water Improvement Fund Code: 322 Account % Over Number Description Actual Actual Budget June Projected Budget Water Improvements 79,861 74, ,000 72,860 75, , Meter System Upgrade 6,426 32,672 20,000 15,673 19,500 20, WTP & Distribution Roof Replacement 4, , , Filter Gallery Media Replacement , , , High Service Pump Design & Build 20, Bonham Rd Water Main 4, US 27 N As Built Survey 3, High St Water Main Upgrade 188,703 TOTAL EXPENDITURES 90, , , , , , % 148

183 CITY OF OXFORD 2014 BUDGET Code: 381 Fund: Water Capacity Benefit Fund -NE Quadrant SUMMARY OF BALANCES % Over Actual Actual Budget June Projected Budget 2013 TOTAL RECEIPTS 1,374 35, ,218 3, % TOTAL EXPENDITURES % CAPITAL IMPROVEMENTS % TRANSFERS OUT , % NET INCOME (DEFICIT) 1,374 35, ,218 3,585 (133,333) % BALANCE AT BEGINNING OF YEAR 186, , , , , , % ENCUMBERED BALANCE AT END OF YEAR 187, , , , ,119 93, % Account % Over Number Description Actual Actual Budget June Projected Budget Interest 1,374 1, % Water CBC Permit NE 34,270 1,550 3, % TOTAL RECEIPTS 1,374 35, ,218 3, % Capacity benefit contribution unpredictable income therefore no revenues budgeted SUMMARY OF RECEIPTS SUMMARY OF EXPENDITURES Account % Over Number Description Actual Actual Budget June Projected Budget Capacity Improvements 0.0% Refunds 0.0% Transfer to Water Improvement 133, % TOTAL EXPENDITURES , % 149

184 CITY OF OXFORD 2014 BUDGET Code: 382 Fund: Water Capacity Benefit Fund -NW Quadrant SUMMARY OF BALANCES % Over Actual Actual Budget June Projected Budget 2013 TOTAL RECEIPTS 6,343 7, ,841 3, % CAPITAL IMPROVEMENTS % TRANSFERS OUT , % NET INCOME (DEFICIT) 6,343 7, ,841 3,640 (133,333) % BALANCE BEGINNING OF YEAR 226, , , , , , % ENCUMBERED BALANCE END OF YEAR 233, , , , , , % Account % Over Number Description Actual Actual Budget June Projected Budget Interest 1,693 1, % Water CBC Permit NW 4,650 5,425 3,100 3, % TOTAL RECEIPTS 6,343 7, ,841 3, % Capacity benefit contribution unpredictable income therefore no revenues budgeted SUMMARY OF RECEIPTS SUMMARY OF EXPENDITURES Account % Over Number Description Actual Actual Budget June Projected Budget Capacity Improvements 0.0% Transfer to Water Improvement 133, % TOTAL EXPENDITURES , % 150

185 CITY OF OXFORD 2014 BUDGET Code: 383 Fund: Water Capacity Benefit Fund -SE Quadrant SUMMARY OF BALANCES % Over Actual Actual Budget June Projected Budget 2013 TOTAL RECEIPTS 55,802 42, ,108 72, % CAPITAL IMPROVEMENTS % TRANSFERS OUT 55,605 75, , % NET INCOME (DEFICIT) 197 (32,089) ,108 72,865 (133,334) % BALANCE BEGINNING OF YEAR 291, , , , , , % ENCUMBERED BALANCE END OF YEAR 291, , , , , , % Account % Over Number Description Actual Actual Budget June Projected Budget Interest 2,012 2, % Water CBC Permit SE 53,790 40,740 72,225 72, % TOTAL RECEIPTS 55,802 42, ,108 72, % Capacity benefit contribution unpredictable income therefore no revenues budgeted SUMMARY OF RECEIPTS SUMMARY OF EXPENDITURES Account % Over Number Description Actual Actual Budget June Projected Budget Capacity Improvements 0.0% Transfer to Water Improvement 55,605 75, , % TOTAL EXPENDITURES 55,605 75, , % 151

186 CITY OF OXFORD 2014 BUDGET Code: 384 Fund: Water Capacity Benefit Fund -SW Quadrant SUMMARY OF BALANCES % Over Actual Actual Budget June Projected Budget 2013 TOTAL RECEIPTS 4,966 2, ,730 1, % CAPITAL IMPROVEMENTS % TRANSFERS OUT 0 75, % NET INCOME (DEFICIT) 4,966 (72,762) 215 1,730 1, % BALANCE BEGINNING OF YEAR 125, ,727 57,745 57,965 57,965 59, % ENCUMBERED BALANCE END OF YEAR 130,727 57,965 57,960 59,695 59,665 59, % Account % Over Number Description Actual Actual Budget June Projected Budget Interest % Water CBC Permit SW 4,020 1,550 1,550 1, % TOTAL RECEIPTS 4,966 2, ,730 1, % Capacity benefit contribution unpredictable income therefore no revenues budgeted SUMMARY OF RECEIPTS SUMMARY OF EXPENDITURES Account % Over Number Description Actual Actual Budget June Projected Budget Capacity Improvements 0.0% Transfer to Water Improvement 75, % TOTAL EXPENDITURES 0 75, % 152

187 CITY OF OXFORD 2014 BUDGET Code: 320 Fund: Water Capital Equipment Fund SUMMARY OF BALANCES % Over Actual Actual Budget June Projected Budget 2013 TOTAL RECEIPTS % CAPITAL IMPROVEMENTS 114,833 97, ,000 18, ,630 31, % NET (114,833) (97,825) (130,000) (18,095) (127,630) (31,800) 75.5% TRANSFERS IN 85,000 85,000 85,000 42,500 85,000 85, % NET INCOME (DEFICIT) (29,833) (12,825) (45,000) 24,405 (42,630) 53, % BALANCE BEGINNING OF YEAR 155, , , , ,939 70, % ENCUMBERED 16,148 17,630 BALANCE END OF YEAR 109,616 95,309 89, ,344 70, , % SUMMARY OF RECEIPTS Account % Over Number Description Actual Actual Budget June Projected Budget 2013 RECEIPTS % TRANSFERS IN Transfer from Water Operating Fund 85,000 85,000 85,000 42,500 85,000 85, % TOTAL REVENUE 85,000 85,000 85,000 42,500 85,000 85, % SUMMARY OF EXPENDITURES Account % Over Number Description Actual Actual Budget June Projected Budget Security Improvements 3,481 15, Ton Dump Truck 109, Replacement of Mower #85 15, Replacement of Vehicle # , Vulnerability Assessment Mitigation Items 20,000 17,630 17,630 20, Replace Hydra Stop Equipment 100, , Finance Software 10,000 10, Air Compressor 12, Replacement of Vehicle # , Financial Software Upgrade 1, Voice Over IP Phone System 19, Network Replacements 10, Computer Hardware (MIS) 1,000 TOTAL EXPENDITURES 114,833 97, ,000 18, ,630 31, % 153

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189 Sewer Funds Tab

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191 CITY OF OXFORD 2014 BUDGET SEWER OPERATING & IMPROVEMENT FUNDS SUMMARY OF BALANCES Actual Actual Budget Projected Budget TOTAL RECEIPTS 3,025,268 3,131,826 3,033,868 3,011,188 3,013,050 TOTAL EXPENDITURES 2,347,200 2,441,200 2,723,872 2,499,030 2,750,495 NET OPERATIONS 678, , , , ,555 CAPITAL IMPROVEMENTS (394,478) (840,259) (963,500) (3,239,956) (823,300) TRANSFERS IN 370, , , , ,000 TRANSFERS OUT (406,976) (408,295) (783,672) (783,672) (409,282) NET INCOME (DEFICIT) 246,614 (187,928) (692,176) (2,766,470) (600,027) BALANCE AT BEGINNING OF YEAR 7,295,321 7,541,935 4,482,163 7,354,007 4,587,537 ENCUMBERED 40,177 2,693,549 BALANCE AT END OF YEAR 7,501,758 4,660,458 3,789,987 4,587,537 3,987,510 SEWER OPERATING FUND To account for the operation of sanitary sewer service to the City and surrounding areas SEWER IMPROVEMENT FUND To account for financial resources for the acquisition or construction of various sanitary sewer related capital projects SEWER CAPITAL EQUIPMENT FUND To account for financial resources used for the acquisition of equipment SEWER CAPACITY BENEFIT FUNDS To accumulate the permit fees by quadrant to be used for capital improvements to the wastewater treatment and collection system Millions ANALYSIS OF EACH FUND Revenues Expenses Sewer Operating Fund Sewer Improvement Fund Sewer Capital Equipment Fund Sewer Capacity Benefit Funds Revenues 2,887, , ,000 0 Expenses 3,159, , ,

192 CITY OF OXFORD 2014 BUDGET Fund: Sewer (Operating) Code: 331 SUMMARY OF BALANCES % Over Actual Actual Budget June Projected Budget 2013 TOTAL RECEIPTS 2,953,833 3,021,818 2,897,872 1,377,449 2,921,772 2,887, % TOTAL EXPENDITURES 2,347,200 2,441,200 2,723,872 1,015,915 2,499,030 2,750, % NET OPERATIONS 606, , , , , , % CAPITAL IMPROVEMENTS % TRANSFERS IN % TRANSFERS OUT 406, , , , , , % NET INCOME (DEFICIT) 199, ,323 (234,672) 57,198 14,070 (272,177) -16.0% BALANCE AT BEGINNING OF YEAR 2,196,848 2,396,505 2,371,256 2,568,828 2,568,828 2,582, % ENCUMBERED 29,336 37,290 BALANCE AT END OF YEAR 2,367,169 2,531,538 2,136,584 2,626,026 2,582,898 2,310, % 2014 Projected Ending Fund Balance as a percentage of expenditures and transfers out: 73% 156

193 CITY OF OXFORD 2014 BUDGET SUMMARY OF RECEIPTS Fund: Sewer Operating Code: 331 Account % Over Number Description Actual Actual Budget June Projected Budget Auction Sales 0.0% Sewer Collection Charges 2,859,493 2,925,807 2,850,000 1,339,548 2,855,000 2,850, % Sewer Taps 5,450 1,875 3,300 3,500 4,000 3, % Miscellaneous ,180 2, % Recovery of Write Offs 8,110 6,422 3,000 2,609 3,000 3, % Account Initiation Fee 30,751 32,327 25,000 11,102 30,000 30, % Recovery of Fees for Collections 0.0% Interest 49,764 54,122 15,272 19,307 15, % Reimbursements , % RECEIPTS 2,953,833 3,021,818 2,897,872 1,377,449 2,921,772 2,887, % Transfer From FEMA 0.0% TRANSFERS % TOTAL REVENUE 2,953,833 3,021,818 2,897,872 1,377,449 2,921,772 2,887, % SEWER OPERATIONS TOTAL RECEIPTS 3,200,000 3,100,000 3,000,000 2,900,000 2,800,000 2,700,000 2,600,000 2,500,000 2,400,000 Actual Actual Budget Projected Budget

194 CITY OF OXFORD 2014 BUDGET SUMMARY OF EXPENDITURES Fund: Sewer Operating Code: 331 Account % Over Number Description Actual Actual Budget June Projected Budget 2013 OPERATING EXPENSES 830 Treatment Plant 935, ,553 1,156, , ,150 1,177, % 831 Sewer Collection 343, , , , , , % 832 Administration 117, , ,796 49, , , % 834 Finance Dept. Allocation 186, , , , , , % 836 MIS Dept. Allocation 26,661 29,148 32,948 16,056 32,320 33, % 837 City Manager allocation 25,674 26,706 27,207 13,349 27,207 27, % 838 Human Resources Dept. Allocation 11,735 10,914 11,622 5,868 11,637 11, % 839 Engineer Dept. allocation 100, , ,750 56, , , % 820 Legislative Allocation 5,004 4,635 5,200 3,057 5,352 5, % 835 Insurance 33,101 31,095 39,832 19,389 34,722 5, % 0.0% TOTAL OPERATING COSTS 1,785,979 1,879,979 2,162,651 1,015,915 1,937,809 2,189, % DEBT PAYMENTS: Sewer 1997 Collection System Debt 50,341 50,341 50,341 50,341 50, % Sewer 1997 Plant Construction Debt 487, , , , , % Sandra Dr Improvement Debt 22,948 22,948 22,948 22,948 22, % TOTAL DEBT SERVICE 561, , , , , % TOTAL OPERATING COSTS (includes debt payments) 2,347,200 2,441,200 2,723,872 1,015,915 2,499,030 2,750, % TRANSFERS TO: Sewer Improvement Fund 200, , , , , , % Sewer Capital Equipment Fund 170, , ,000 85, , , % General Fund 36,976 38,295 38,672 19,336 38,672 39, % TOTAL TRANSFERS OUT 406, , , , , , % TOTAL EXPENDITURES 2,754,176 2,849,495 3,132,544 1,320,251 2,907,702 3,159, % Transfer to General Fund includes salaries for maintenance of grounds at Water Plant - $10,000 and 20% of Municipal Building budget - $29,282 Sewer 1997 Collection System Debt , , , , Total 176, Total Sewer 1997 Plant Improvements Debt , , , , ,930 Total 2,439,658 Sandra Drive 22,948 22,948 22,948 22,948 22, ,

195 CITY OF OXFORD 2014 BUDGET Fund: Sewer Operating Department: Service PROGRAM: Treatment Plant Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2013 PERSONNEL SERVICES Salaries 358, , , , , , % Overtime 17,316 10,563 23,335 6,789 15,000 23, % Personnel Benefits 154, , ,618 95, , , % TOTAL 529, , , , , , % OPERATING EXPENSES Uniform 4,323 4,382 4,200 2,091 4,200 4, % Electrical Services 186, , ,200 62, , , % Gas Service 35,054 30, ,500 26,065 42, , % Telephone 1,952 2,158 3,000 1,172 2,300 3, % Training & Travel 770 1,629 2, ,200 2, % Contracted Services 77,237 78,731 97,000 81,386 95,000 82, % General Liability Insurance 24, % Printing & Reproduction % Membership & Subscriptions % Permits 6,165 6,173 6, ,200 6, % Office Supplies 1,459 1,781 1,200 1,108 1,400 1, % Postage % Operating Supplies 31,902 30,630 29,000 19,962 29,000 29, % Operating Supplies Lab 6,504 8,577 4,500 4,899 6,000 4, % Vehicle Maintenance 2, ,000 1,386 2,000 2, % Small Tools & Equipment 3,010 4,070 3,000 1,681 3,000 3, % Maintenance Supplies 2,232 2,985 2,000 1,997 2,800 2, % Fuel 3,962 3,170 5, ,500 5, % Maintenance of Facilities 34,645 33,362 30,000 29,489 40,000 30, % Refunds 7,597 2,163 7,500 7, % TOTAL 405, , , , , , % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 935, ,553 1,156, , ,150 1,177, % PERSONNEL OPERATING SUPPLIES CONTRACTED SERVICES INCLUDES: (1) FT WWTP Manager, 100% Polymer per OEPA 9,000 (2) FT WWTP Operator III, 100% Ultra-violet pathogen tubes 5,000 (1) FT WWTP Operator I, 100% (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% Bio-solid recycling and application 45,000 Electronics, SCADA, Controller maintenance 20,000 Laboratory Analysis 10,000 Generators/Controller Maintenance 5,000 Backflow/Cross-Connection 2,000 Total 82,000 General Liability Insurance moved from Insurance - based on schedules and headcount 159

196 CITY OF OXFORD 2014 BUDGET Fund: Sewer Operating Department: Service PROGRAM: Sewer Collection Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2013 PERSONNEL SERVICES Salaries 200, , , , , , % Overtime 5,013 4,595 17,232 4,407 8,000 17, % Personnel Benefits 87, , ,290 57, , , % TOTAL 292, , , , , , % OPERATING EXPENSES Uniform 4,221 4,362 3,500 2,287 3,800 3, % Electrical Services 1, , ,000 1, % Telephone 2,418 2,318 2,700 1,219 2,300 2, % Training & Travel 505 1,099 1, , % Contracted Services 3,988 4,800 6,900 3,524 6,500 6, % General Liability Insurance 8, % Printing & Reproduction % Memberships & Subscriptions % Office Supplies % Postage % Operating Supplies 22,914 25,850 34,500 11,402 20,000 34, % Vehicle Maintenance 3,554 7,487 5,300 2,135 6,000 5, % Small Tools & Equipment 208 8,379 8, ,000 8, % Materials 8,220 4,950 2,334 3,000 4, % Fuel 12,442 14,029 21,604 6,086 15,000 21, % TOTAL 51,593 77,595 92,674 30,376 63, , % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 343, , , , , , % PERSONNEL (1) FT Wastewater Collection Manager, 100% (1) FT WWTP Service Worker III, 100% (2) FT WWTP Service Worker II, 100% (1) FT Service Worker I, 100% (2) FT Mechanics, 25% < One mechanic position is vacant and will not be funded or filled in PT Hours Promotion of Service Worker I to Service Worker II SMALL EQUIPMENT High Pressure Jet Hose Replacement moved from Capital Equipment Fund $6,600 General Liability Insurance moved from Insurance - based on schedules and headcount 160

197 CITY OF OXFORD 2014 BUDGET Fund: Sewer Operating Department: Service PROGRAM: Utilities Administration Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2013 PERSONNEL SERVICES Salaries 72,464 91,943 65,734 34,321 69,050 66, % Overtime 672 1, % Personnel Benefits 23,507 22,674 19,155 10,913 20,000 19, % TOTAL 96, ,636 85,246 45,397 89,400 86, % OPERATING EXPENSES Uniform 1, % Telephone 3,071 3,080 6,100 1,504 3,000 6, % Professional Services 5,000 5,000 2,000 5, % Training & Travel 785 1,338 1, ,200 1, % OTCS Utility Assistance 7,000 1, % Contracted Services % General Liability Insurance 1, % Advertising % Printing & Reproduction % Memberships & Subscriptions % Office Supplies % Postage % Operating Supplies , , % Vehicle Maintenance % Small Tools & Equipment 2,411 1,992 2,000 1,000 2, % Fuel 1, , % TOTAL 20,903 9,625 20,550 4,037 12,185 22, % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 117, , ,796 49, , , % PERSONNEL (1) FT Service Director, 30% (1) PT Deputy Service Director, 40% (1) FT Environmental Specialist, 25% General Liability Insurance moved from Insurance - based on schedules and headcount 161

198 CITY OF OXFORD 2014 BUDGET Fund: Sewer Operating Department: Finance PROGRAM: Finance Department Allocation Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2013 PERSONNEL SERVICES Salaries 107, , ,195 55, , , % Overtime % Personnel Benefits 40,963 40,457 45,479 23,844 45,479 45, % TOTAL 148, , ,512 79, , , % OPERATING EXPENSES Programming % Training & Travel % Audit & CAFR Fees 8,124 8,786 9,200 8,556 9,200 9, % Contracted Services 6,115 7,957 6,550 5,023 7,000 6, % Bank & Investment Fees 15,841 15,737 15,400 9,107 18,220 24, % Public Officials Bond % Appraisal Costs 4, % Advertising % Printing & Reproduction 1,267 1,084 2, ,100 2, % Memberships & Subscriptions % Office Supplies , ,500 1, % Postage 5,675 6,278 6,500 3,553 6,500 6, % TOTAL 38,279 40,905 42,800 27,897 45,039 56, % TOTAL EXPENDITURES 186, , , , , , % PERSONNEL OPERATING EXPENSE (1) FT Finance Director, 30% (1) FT Assistant Finance Director, 30% (1) FT Utility Collections Specialist II, 30% (1) FT Payroll and Benefits Specialist, 25% (1) FT Utility Collections Specialist I, 30% (2) FT Accounting Specialist, 25% (1) PT Accounting Assistant, 30% Audit/CAFR reflects increased bid results for the next audit contract Contracted services reflects CMI hardware & software maintenance fees, sensus utility billing software maintenance, outsourced billing, and repairs to handheld meter readers Audit/CAFR reflects increased bid results for the next audit contract. Public Officials Bond & Appraisal Cost based on function 162

199 CITY OF OXFORD 2014 BUDGET Fund: Sewer Operating Department: MIS PROGRAM: Management Information System Allocation Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2013 PERSONNEL SERVICES Salaries & Wages 0.0% Personnel Benefits 0.0% TOTAL % OPERATING EXPENSES Professional Services 2,648 2,653 2,700 1,105 2,900 3, % Contracted Services 18,337 19,975 23,828 11,704 23,000 22, % Printing & Reproduction 4,149 4,127 4,420 2,219 4,420 4, % Computer Supplies 1,527 2,393 2,000 1,028 2,000 2, % TOTAL 26,661 29,148 32,948 16,056 32,320 33, % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 26,661 29,148 32,948 16,056 32,320 33, % OPERATING EXPENSES Contracted services internet access now includes city wide - increased bandwidth in additional per month Cincy Bell/Lan Advantage service (formally TWC Roadrunner service) Professional Services: Granicus Manager Services (@$ per month) Added ilegislate in per month CONTRACTED SERVICES Network service 58,000 55,000 Internet Access 33,240 33,840 Basic Network Wiring 2,000 2,000 BDR (Backup Disaster Recovery) 13,400 13,210 Total annual cost at 19,800 - Telephone System Maintenance 2,500 2,500 (1/3 to be paid from Fire/EMS Fund) Web Hosting/Dialup Internet 2, Backup Software UPS Maintenance & Parts 4,000 4,000 E-Gov 3,000 3,400 Total 119, ,450 Allocation: General Fund 60% 71,484 68,670 Water Fund 20% 23,828 22,890 Sewer Fund 20% 23,828 22,890 Total 119, ,

200 CITY OF OXFORD 2014 BUDGET Fund: Sewer Operating Department: City Manager PROGRAM: City Manager Allocation Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2013 PERSONNEL SERVICES Salaries 17,699 18,207 18,039 8,939 18,039 18, % Personnel Benefits 6,190 6,514 6,703 3,592 6,703 6, % Vehicle Allowance % TOTAL 24,609 25,441 25,462 12,891 25,462 25, % OPERATING EXPENSES Training & Travel % Contracted Services % Printing & Reproduction % Memberships & Subscriptions % Office Supplies % Postage % City Newsletter & Postage 0.0% Operating Supplies % TOTAL 1,065 1,265 1, ,745 1, % TOTAL EXPENDITURES 25,674 26,706 27,207 13,349 27,207 27, % PERSONNEL (1) FT City Manager, 15% 164

201 CITY OF OXFORD 2014 BUDGET Fund: Sewer Operating Department: Personnel PROGRAM: Human Resources Allocation Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2013 PERSONNEL SERVICES Salaries 6,870 7,329 7,526 3,663 7,526 7, % Personnel Benefits 1,220 1,291 1, ,411 1, % TOTAL 8,090 8,620 8,932 4,457 8,937 9, % OPERATING EXPENSES Employee Incentive , ,000 1, % Professional Services 1, % Training & Travel % Employee Training % Tuition Reimbursement 0.0% Advertising 1, % Memberships & Subscriptions % Office Supplies % Postage % TOTAL 3,645 2,294 2,690 1,411 2,700 2, % TOTAL EXPENDITURES 11,735 10,914 11,622 5,868 11,637 11, % PERSONNEL (1) PT Human Resource Director, 15% 165

202 CITY OF OXFORD 2014 BUDGET Fund: Sewer Operating Department: Engineering PROGRAM: Engineering Allocation Code: Account Description % Over Number Actual Actual Budget June Projected Budget 2013 PERSONNEL SERVICES Salaries & Wages 69,233 71,234 73,054 36,154 72,400 74, % Overtime , , % Personnel Benefits 27,103 28,803 30,151 15,813 30,800 30, % TOTAL 96, , ,635 52, , , % OPERATING EXPENSES Uniform % Telephone % Professional Services 1, ,500 1,637 1,000 2, % Training and Travel 1, ,650 1, % Contracted Services 1,250 1,250 1, % Advertising % Printing & Reproduction % Membership & Subscriptions % Office Supplies % Postage % Operating Supplies 756 2,250 1,649 1,500 2, % Vehicle Maintenance % Small Tools and Equipment % Fuel , ,000 1, % TOTAL 3,635 2,130 13,115 4,402 8,500 13, % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 100, , ,750 56, , , % PERSONNEL (1) FT City Engineer, 33% (1) FT Engineer, 33% < This position is vacant and will not be funded or filled in 2014 (1) FT Engineer-In-Training, 33% (1) FT Engineering Aide, 33% (1) FT Administrative Assistant III, 33% 166

203 CITY OF OXFORD 2014 BUDGET Fund: Sewer Operating Department: City Manager PROGRAM: Legislative Allocation Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2013 PERSONNEL SERVICES Salaries & Wages 3,450 3,450 3,450 1,725 3,450 3, % Personnel Benefits % TOTAL 3,935 3,991 4,020 2,065 4,020 4, % OPERATING EXPENSES Boards & Commissions % Public Service Recognition % Professional Services 0.0% Travel & Training % Advertising % Membership & Subscription % Office Supplies % Postage % Operating Supplies % TOTAL 1, , ,332 1, % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 5,004 4,635 5,200 3,057 5,352 5, % PERSONNEL (1) PT Mayor (15%) (6) PT Council Members (15%) 167

204 CITY OF OXFORD 2014 BUDGET Fund: Sewer Operating Department: Finance PROGRAM: Insurance Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2013 OPERATING EXPENSES General Liability Insurance 32,411 30,405 34,032 18,699 34, % Public Officials Bond % Appraisal Costs 0.0% Claims Paid 5,000 5, % TOTAL EXPENDITURES 33,101 31,095 39,832 19,389 34,722 5, % OPERATING EXPENSES General Insurance & Liability includes general liability, buildings & contents, public official liability, fleet, flood and earthquake insurance. General Liability Insurance, Public Officials Bond, Appraisal Cost moved to assigned departments based on schedules and headcount 168

205 CITY OF OXFORD 2014 BUDGET Code: 332 Sewer Improvement Fund SUMMARY OF BALANCES % Over Actual Actual Budget June Projected Budget 2013 TOTAL RECEIPTS 9,056 9, ,000 4, , % CAPITAL IMPROVEMENTS 393, , ,000 1,773,334 2,898, , % NET OPERATIONS (383,989) (741,065) (611,000) (1,768,757) (2,898,826) (255,550) 58.2% TRANSFERS IN 200, , , , , , % TRANSFERS OUT % NET INCOME (DEFICIT) (183,989) (541,065) (36,000) (1,193,757) (2,323,826) (55,550) -54.3% BALANCE AT BEGINNING OF YEAR 3,765,116 3,581, ,529 3,040,062 3,040, , % ENCUMBERED 10,841 2,463,876 BALANCE AT END OF YEAR 3,570, , ,529 1,846, , , % The balance in the sewer improvement fund is being accumulated to fund future OEPA Phase II plant improvements. 169

206 CITY OF OXFORD 2014 BUDGET Sewer Improvement Fund SUMMARY OF RECEIPTS Code: 332 Account % Over Number Description Actual Actual Budget June Projected Budget Special Assessments 9,056 9,877 9,000 4, % Contributions 125, , % RECEIPTS 9,056 9, ,000 4, , % TRANSFERS FROM: Transfer from Sewer Fund 200, , , , , , Transfer from NE CBC ,750 43,750 43, Transfer from NW CBC , , , Transfer from SE CBC ,750 43,750 43, Transfer from SW CBC , , ,750 0 TRANSFERS-IN 200, , , , , , % TOTAL RECEIPTS 209, , , , , , % Code: 332 Account % Over Number Description Actual Actual Budget June Projected Budget Meter System Upgrades 25,074 19,875 20,000 19,950 20, Phosphorus Removal 7, , Kehr Rd Stream Bank Stabilization 53, Four Mile Creek Low Level Dam Removal 1, Chestnut Sanitary Sewer Upgrade 250, , , College Ave Sanitary Sewer Improvements 200, , , West High Sanitary Improvements 11, RAS Improvements 162, , , Digester Rehabilitation 288, ,334 1,115,897 1,907, System Improvements 17,041 38, ,000 17, , US 27 N As Built Survey 3,500 TOTAL EXPENDITURES 393, , ,000 1,773,334 2,898, , % TRANSFERS OUT Sewer Improvement Fund SUMMARY OF EXPENDITURES TOTAL TRANSFERS OUT % 170

207 CITY OF OXFORD 2014 BUDGET Fund: Sewer Capacity Benefit Fund -NE Quadrant SUMMARY OF BALANCES Code: 391 Account Description % Over Number Actual Actual Budget June Projected Budget 2013 TOTAL RECEIPTS 1,264 27, ,121 11, % TOTAL EXPENDITURES CAPITAL EXPENDITURES % TRANSFERS OUT ,750 43,750 43, % NET INCOME (DEFICIT) 1,264 27,693 (43,299) (33,629) (32,165) % BALANCE AT BEGINNING OF YEAR 171, , , , , , % ENCUMBERED BALANCE AT END OF YEAR 172, , , , , , % Account % Over Number Description Actual Actual Budget June Projected Budget Interest 1,264 1, % Sewer CBC Permit NE 26,180 9,640 11, % TOTAL RECEIPTS 1,264 27, ,121 11, % Unpredictable income therefore no revenues budgeted. SUMMARY OF RECEIPTS SUMMARY OF EXPENDITURES Account % Over Number Description Actual Actual Budget June Projected Budget Capacity Improvements 0.0% Refunds 0.0% TOTAL EXPENDITURES % Transfer to Sewer Improvement 43,750 43,750 43, % TOTAL TRANSFERS OUT ,750 43,750 43, % TOTAL EXPENDITURES AND TRANSFERS ,750 43,750 43, % 171

208 CITY OF OXFORD 2014 BUDGET Code: 392 Fund: Sewer Capacity Benefit Fund -NW Quadrant SUMMARY OF BALANCES % Over Actual Actual Budget June Projected Budget 2013 TOTAL RECEIPTS 4,835 6, ,414 3, % CAPITAL EXPENDITURES % TRANSFERS OUT , , , % NET INCOME (DEFICIT) 4,835 6,564 (143,200) (140,336) (140,360) % BALANCE AT BEGINNING OF YEAR 233, , , , , , % ENCUMBERED BALANCE AT END OF YEAR 238, ,994 99, , , , % Account % Over Number Description Actual Actual Budget June Projected Budget Interest 1,735 1, % Sewer CBC Permit NW 3,100 4,650 3,100 3, % TOTAL RECEIPTS 4,835 6, ,414 3, % Capacity benefit contribution unpredictable income therefore no revenues budgeted SUMMARY OF RECEIPTS SUMMARY OF EXPENDITURES Account % Over Number Description Actual Actual Budget June Projected Budget Capacity Improvements 0.0% TOTAL EXPENDITURES % Transfer to Sewer Improvement 143, , ,750 TOTAL TRANSFERS OUT , , , % TOTAL EXPENDITURES AND TRANSFERS , , , % 172

209 CITY OF OXFORD 2014 BUDGET Code: 393 Fund: Sewer Capacity Benefit Fund -SE Quadrant SUMMARY OF BALANCES % Over Actual Actual Budget June Projected Budget 2013 TOTAL RECEIPTS 55,199 63, ,112 72, % CAPITAL EXPENDITURES % TRANSFERS OUT ,750 43,750 43, % NET INCOME (DEFICIT) 55,199 63,146 (43,094) 29,362 29, % BALANCE AT BEGINNING OF YEAR 186, , , , , , % ENCUMBERED BALANCE AT END OF YEAR 241, , , , , , % Account % Over Number Description Actual Actual Budget June Projected Budget Interest 1,409 2, % Sewer CBC Permit SE 53,790 60,890 72,225 72, % TOTAL RECEIPTS 55,199 63, ,112 72, % Capacity benefit contribution unpredictable income therefore no revenues budgeted SUMMARY OF RECEIPTS SUMMARY OF EXPENDITURES Account % Over Number Description Actual Actual Budget June Projected Budget Capacity Improvements 0.0% TOTAL EXPENDITURES % Transfer to Sewer Improvement 43,750 43,750 43, % TOTAL TRANSFERS ,750 43,750 43, % 0.0% TOTAL EXPENDITURES AND TRANSFERS ,750 43,750 43, % 173

210 CITY OF OXFORD 2014 BUDGET Code: 394 Fund: Sewer Capacity Benefit Fund -SW Quadrant SUMMARY OF BALANCES % Over Actual Actual Budget June Projected Budget 2013 TOTAL RECEIPTS 1,081 2, ,572 1, % CAPITAL EXPENDITURES % TRANSFERS OUT , , , % NET INCOME (DEFICIT) 1,081 2,728 (143,411) (142,178) (142,190) % BALANCE AT BEGINNING OF YEAR 146, , , , ,305 8, % ENCUMBERED BALANCE AT END OF YEAR 147, ,305 6,245 8,127 8,115 8, % Account % Over Number Description Actual Actual Budget June Projected Budget Interest 1,081 1, % Sewer CBC Permit SW 1,550 1,550 1, % TOTAL RECEIPTS 1,081 2, ,572 1, % Capacity benefit contribution unpredictable income therefore no revenues budgeted SUMMARY OF RECEIPTS SUMMARY OF EXPENDITURES Account % Over Number Description Actual Actual Budget June Projected Budget Capacity Improvements 0.0% TOTAL EXPENDITURES % Transfer to Sewer Improvement 143, , , % TOTAL TRANSFERS , , , % 0.0% TOTAL EXPENDITURES AND TRANSFERS , , , % 174

211 CITY OF OXFORD 2014 BUDGET Code: 330 Fund: Sewer Capital Equipment Fund SUMMARY OF BALANCES % Over Actual Actual Budget June Projected Budget 2013 TOTAL RECEIPTS % CAPITAL EXPENDITURES 1,433 89, , , , , % NET (1,433) (89,317) (218,500) (211,873) (341,130) (442,300) % TRANSFERS IN 170, , ,000 85, , , % NET INCOME (DEFICIT) 168,567 80,683 (48,500) (126,873) (171,130) (272,300) % BALANCE AT BEGINNING OF YEAR 595, , , , , , % ENCUMBERED 192,383 BALANCE AT END OF YEAR 764, , , , , , % SUMMARY OF RECEIPTS Account % Over Number Description Actual Actual Budget June Projected Budget Transfer from Sewer Fund 170, , ,000 85, , , % TOTAL RECEIPTS 170, , ,000 85, , , % SUMMARY OF EXPENDITURES Account % Over Number Description Actual Actual Budget June Projected Budget Replacement of Mower #85 16, UV System Ballast Replacement 20, Bar Screen Rebuild , , Biocell Pump Rehabilitation Project 18, #2 and #3 Secondary Tank Drive Rebuilds 70,000 70, UV System Upgrade 54,100 36,978 42, Automatic Breakers for Generator Switching 37,000 40, EQ Basin Drain Valve 27, Replacement of Truck #43 35, Belt Filter Press Rebuild 300, Replacement of Truck #40 47,400 44, Replacement of Equipment Trailer 25, Replacement of Vehicle # , Financial Software Upgrade 1,433 10,000 10, Network Replacements 10, Website Update & Redesign Voice Over IP Phone System 19, Computer Hardware (MIS) 4,000 TOTAL EXPENDITURES 1,433 89, , , , , % 175

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215 CITY OF OXFORD 2014 BUDGET STORM WATER OPERATING FUND SUMMARY OF BALANCES Actual Actual Budget Projected Budget TOTAL RECEIPTS TOTAL EXPENDITURES 29,774 54,916 40,000 30,000 30,000 NET OPERATIONS (29,534) (54,588) (39,890) (29,890) (30,000) CAPITAL IMPROVEMENTS TRANSFERS IN 45,000 40,000 40,000 40,000 30,000 TRANSFERS OUT NET INCOME (DEFICIT) 15,466 (14,588) ,110 0 BALANCE AT BEGINNING OF YEAR 11,062 26,528 18,125 11,940 22,050 ENCUMBERED 18,051 0 BALANCE AT END OF YEAR 8,477 11,940 18,235 22,050 22,050 STORM WATER FUND To account for the operation of the City's storm water utility Analysis of Storm Water Utility Fund 30,000 25,000 20,000 15,000 10,000 Revenues Expenses 5,000 0 Storm Water Utility Fund Revenues 30,000 Expenses 30,

216 CITY OF OXFORD 2014 BUDGET Fund: Storm Water (Operating) Code: 351 SUMMARY OF BALANCES % Over Actual Actual Budget June Projected Budget 2013 TOTAL RECEIPTS % TOTAL EXPENDITURES 29,774 54,916 40,000 12,928 30,000 30, % NET OPERATIONS (29,534) (54,588) (39,890) (12,785) (29,890) (30,000) 24.8% CAPITAL IMPROVEMENTS % TRANSFERS IN 45,000 40,000 40,000 40,000 40,000 30, % TRANSFERS OUT % NET INCOME (DEFICIT) 15,466 (14,588) ,215 10, % BALANCE AT BEGINNING OF YEAR 11,062 26,528 18,125 11,940 11,940 22, % ENCUMBERED 18,051 BALANCE AT END OF YEAR 8,477 11,940 18,235 39,155 22,050 22, % SUMMARY OF RECEIPTS Fund: Storm Water (Operating) Code: 351 Account % Over Number Description Actual Actual Budget June Projected Budget Miscellaneous 0.0% Interest on Investments % RECEIPTS % Transfer from General Fund 45,000 40,000 40,000 40,000 40,000 30, % TRANSFERS 45,000 40,000 40,000 40,000 40,000 30, % TOTAL REVENUE 45,240 40,328 40,110 40,143 40,110 30, % SUMMARY OF EXPENDITURES Fund: Storm Water (Operating) Department: Service PROGRAM: Storm Water Operations Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2013 OPERATING EXPENSES Contracted Services 29,774 54,916 40,000 12,928 30,000 30, % TOTAL 29,774 54,916 40,000 12,928 30,000 30, % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 29,774 54,916 40,000 12,928 30,000 30, % 178

217 Refuse Funds Tab

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219 CITY OF OXFORD 2014 BUDGET REFUSE OPERATING AND LANDFILL FUNDS SUMMARY OF BALANCES Actual Actual Budget Projected Budget TOTAL RECEIPTS 1,693,276 1,753,777 1,770,630 1,788,260 1,768,329 TOTAL EXPENDITURES 1,677,543 1,761,347 1,831,126 1,778,162 1,848,532 NET OPERATIONS 15,733 (7,570) (60,496) 10,098 (80,203) CAPITAL IMPROVEMENTS 0 0 (50,000) 0 (50,000) TRANSFERS IN 195, , , TRANSFERS OUT (221,976) (223,295) (223,672) (28,672) (29,282) NET INCOME (DEFICIT) (11,243) (35,865) (139,168) (18,574) (159,485) BALANCE AT BEGINNING OF YEAR 2,910,815 2,899,572 2,854,798 2,863,707 2,845,133 ENCUMBERED 9,593 2,914 BALANCE AT END OF YEAR 2,889,979 2,860,793 2,715,630 2,845,133 2,685,648 REFUSE FUNDS To account for the provision of refuse collection and disposal services to the City as well as costs associated with the municipal landfill post-closure monitoring LANDFILL POST-CLOSURE INVESTMENT FUND To 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 Millions ANALYSIS OF EACH FUND Refuse Fund Landfill Post- Closure Investment Fund Revenues 1,760,729 7,600 Expenses 1,926,794 1,020 Revenues Expenses 179

220 CITY OF OXFORD 2014 BUDGET Fund: Refuse (Operating) Code: 341 SUMMARY OF BALANCES % Over Actual Actual Budget June Projected Budget 2013 TOTAL RECEIPTS 1,673,507 1,743,449 1,764, ,711 1,786,818 1,760, % TOTAL EXPEND. & ENCUMB. 1,674,982 1,758,886 1,828, ,111 1,776,620 1,847, % NET OPERATIONS (1,475) (15,437) (63,746) 178,600 10,198 (86,783) -36.1% CAPITAL IMPROVEMENTS , , % TRANSFERS IN 195, , , % TRANSFERS OUT 26,976 28,295 28,672 14,336 28,672 29, % NET INCOME (DEFICIT) 166, ,268 52, ,264 (18,474) (166,065) % BALANCE AT BEGINNING OF YEAR 1,452,859 1,619,408 1,761,534 1,770,676 1,770,676 1,752, % ENCUMBERED 9,593 2,914 BALANCE AT END OF YEAR 1,609,815 1,767,762 1,814,116 1,934,940 1,752,202 1,586, % 180

221 CITY OF OXFORD 2014 BUDGET SUMMARY OF RECEIPTS Fund: Refuse (Operating) Code: 341 Account % Over Number Description Actual Actual Budget June Projected Budget Collection Charges 1,351,159 1,400,210 1,428, ,425 1,440,000 1,428, % Compactor Use 24,131 20,740 21,500 10,565 20,500 21, % Dumpster Rentals 121, , ,230 72, , , % One Time Permit % Recycling Charges 143, , ,570 81, , , % Yard Waste Permits % Recovery of Write Offs 1,802 1, % Butler County Recycling Incentive 19,613 14,179 14,179 15,971 15,971 14, % Interest 11,289 13,549 3,651 5,775 3, % Reimbursements , % RECEIPTS 1,673,507 1,743,449 1,764, ,711 1,786,818 1,760, % TRANSFERS FROM: Landfill Post-Closure Fund 195, , , % TRANSFERS 195, , , % TOTAL REVENUE 1,868,507 1,938,449 1,959, ,711 1,786,818 1,760, % 181

222 CITY OF OXFORD 2014 BUDGET SUMMARY OF EXPENDITURES Fund: Refuse (Operating) Code: 341 Account % Over Number Description Actual Actual Budget June Projected Budget Collection 1,191,036 1,260,938 1,316, ,941 1,271,850 1,310, % 852 Administration 46,791 49,839 55,712 25,507 52,150 56, % 854 Utility Billing and Collections 80,116 85,588 89,691 46,423 89, , % 855 Insurance 11,411 11,532 11,728 10,704 12,726 12, % 856 Post-closure Annual Costs 45,785 51, ,000 20,536 51, , % Transfer to General Fund 26,976 28,295 28,672 14,336 28,672 29, % OPERATING COST 1,402,115 1,487,338 1,606, ,447 1,505,448 1,626, % Landfill Closure Debt Service 299, , , , , % DEBT PAYMENTS 299, , , , , % TOTAL EXPENDITURES 1,701,958 1,787,181 1,906, ,447 1,805,292 1,926, % Transfer to General Fund includes 20% of Municipal Building budget - $29,282 Debt Schedule , ,918 Total 449,

223 CITY OF OXFORD 2014 BUDGET Fund: Refuse (Operating) Department: Service PROGRAM: Collection/Transfer Station Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2013 PERSONNEL SERVICES Salaries 9,654 9,814 10,264 4,937 9,900 10, % Overtime % Personnel Benefits 4,559 4,797 4,955 2,633 5,100 5, % TOTAL 14,323 14,691 15,931 7,926 15,600 16, % OPERATING EXPENSES Uniform % Electric Services % Contracted Services 1,018,557 1,090,378 1,120, ,034 1,100,000 1,120, % Transfer Station 25,500 30,296 30,870 11,420 28,000 30, % OEPA Landfill Surcharges 56,603 56,603 62,000 28,302 56,900 56, % General Recycling 75,229 68,125 85,000 33,964 70,000 85, % Operating Supplies % Vehicle Maintenance % Fuel % Recycling & Litter Grant % TOTAL 1,176,713 1,246,247 1,300, ,015 1,256,250 1,294, % CAPITAL OUTLAY Equipment 0.0% TOTAL % DEBT PAYMENTS: Landfill Closure Debt Service 299, , , , , % TOTAL 299, , , , , % TOTAL EXPENDITURES 1,490,879 1,560,781 1,615, ,941 1,571,694 1,610, % 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% OPERATING EXPENSE Contracted services increase reflects a 0% increase cost for service under the refuse contract (third of three Option years) plus WWT expenses for the Mile Square 183

224 CITY OF OXFORD 2014 BUDGET Fund: Refuse (Operating) Department: Service PROGRAM: Utilities Administration Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2013 PERSONNEL SERVICES Salaries & Wages 31,612 32,371 32,665 16,589 33,175 33, % Overtime % Personnel Benefits 11,221 11,867 12,376 6,581 12,800 12, % TOTAL 43,425 44,742 45,612 23,430 46,375 46, % OPERATING EXPENSES Uniform % Telephone 1,942 1,954 3, ,000 3, % Professional Service 1, , % Training & Travel , ,000 1, % Contracted Services % Advertising % Printing & Reproduction % Memberships & Subscriptions % Office Supplies % Postage % Vehicle Maintenance % Small Tools & Equipment 530 1, % Fuel % TOTAL 3,366 5,097 10,100 2,077 5,775 10, % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 46,791 49,839 55,712 25,507 52,150 56, % PERSONNEL (1) FT Service Director, 10% (1) FT Environmental Specialist, 40% 184

225 CITY OF OXFORD 2014 BUDGET Fund: Refuse (Operating) Department: Finance PROGRAM: Utility Billing and Collections Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2013 PERSONNEL SERVICES Salaries & Wages 43,325 45,324 46,415 22,804 46,415 61, % Overtime % Personnel Benefits 16,644 17,585 18,610 9,693 18,610 23, % TOTAL 60,077 62,909 65,601 32,543 65,601 85, % OPERATING EXPENSES Programming % Training & Travel % Audit & CAFR Fees 4,062 4,393 4,600 4,278 4,324 4, % Contracted Services 4,456 6,145 4,700 3,284 5,060 4, % Bank & Investment Fees 4,580 4,516 5,000 2,798 5,600 8, % Advertising % Printing & Reproduction , ,050 1, % Memberships & Subscriptions % Office Supplies % Postage 5,657 6,259 6,500 2,586 6,500 6, % TOTAL 20,039 22,679 24,090 13,880 23,449 27, % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 80,116 85,588 89,691 46,423 89, , % PERSONNEL (1) FT Finance Director, 10% (1) FT Assistant Finance Director, 30% (1) FT Collection Specialist II, 30% (1) FT Collection Specialist I, 30% (1) PT Accounting Assistant, 30% OPERATING EXPENSE Audit/CAFR reflects increased bid results for the next audit contract Beginning 2004 the landfill assurance audit report is solely charged to the Refuse fund Contracted services reflects CMI hardware & software maintenance fees, sensus utility billing software maintenance, outsourced billing, and repairs to handheld meter readers Bank/Investment fees reflects professional investment and VISA/MC fee 185

226 CITY OF OXFORD 2014 BUDGET Fund: Refuse (Operating) Department: Finance PROGRAM: Insurance Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2013 OPERATING EXPENSES General Liability 4,206 3,967 4,523 2,836 4,858 4, % Landfill Property Insurance 7,205 7,565 7,205 7,868 7,868 7, % Appraisal Costs 0.0% Claims Paid 0.0% TOTAL 11,411 11,532 11,728 10,704 12,726 12, % TOTAL EXPENDITURES 11,411 11,532 11,728 10,704 12,726 12, % 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 186

227 CITY OF OXFORD 2014 BUDGET Fund: Refuse (Operating) Landfill Annual Post-Closure costs DEPARTMENT: Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2013 OPERATING EXPENSES Post-Closure Costs 45,785 51,146 55,000 20,536 51,000 55, % CAPITAL OUTLAY Groundwater Wells 50,000 50, % TOTAL EXPENDITURES 45,785 51, ,000 20,536 51, , % POST-CLOSURE COSTS Biosolids Application, Seed, Straw, Erosion Control Contracted and professional services: Leachate and groundwater sampling and analysis 36,700 Vegetative landfill cap improvements 10,000 Sedimentation pond and leachate collection channel maintenance 2,300 Other 6,000 Total 55,

228 CITY OF OXFORD 2014 BUDGET Fund: Landfill Post - Closure Investment Fund Code: 353 SUMMARY OF BALANCES % Over Actual Actual Budget June Projected Budget 2013 TOTAL RECEIPTS/TRANSFERS 19,769 10,328 6,250 (45) 1,442 7, % TOTAL EXPENDITURES/TRANSFERS 197, , ,000 1,041 1,542 1, % NET INCOME (DEFICIT) (177,792) (187,133) (191,750) (1,086) (100) 6, % BALANCE AT BEGINNING OF YEAR 1,457,956 1,280,164 1,093,264 1,093,031 1,093,031 1,092, % ENCUMBERED BALANCE AT END OF YEAR 1,280,164 1,093, ,514 1,091,945 1,092,931 1,099, % SUMMARY OF RECEIPTS Fund: Landfill Post - Closure Investment Fund Code: 353 Account % Over Number Description Actual Actual Budget June Projected Budget 2013 RECEIPTS Interest 19,769 10,328 6,250 (45) 1,442 7, % RECEIPTS 19,769 10,328 6,250 (45) 1,442 7, % Transfer from Refuse Fund TOTAL REVENUE 19,769 10,328 6,250 (45) 1,442 7, % SUMMARY OF EXPENDITURES PROGRAM: Landfill Post-Closure Activities Code: Account Description % Over Number Actual Actual Budget June Projected Budget 2013 EXPENDITURES Bank & Investment Fees 2,561 2,461 3,000 1,041 1,542 1, % TOTAL OPERATING EXP 2,561 2,461 3,000 1,041 1,542 1, % TRANSFERS Transfer to Refuse Fund 195, , , % TOTAL EXPENDITURES 197, , ,000 1,041 1,542 1, % 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 188

229 Miscellaneous Funds Tab

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231 CITY OF OXFORD 2014 BUDGET OTHER MISCELLANEOUS FUNDS SUMMARY OF BALANCES Actual Actual Budget Projected Budget TOTAL RECEIPTS 1,991,165 2,209,068 2,236,915 2,144,690 2,263,322 TOTAL EXPENDITURES 1,977,533 2,128,229 2,223,424 2,385,052 2,249,545 NET 13,632 80,839 13,491 (240,362) 13,777 CAPITAL IMPROVEMENTS (48,540) (108,246) TRANSFERS IN 3,540 30,000 30,000 30,000 30,000 TRANSFERS OUT (10,703) (7,653) (7,189) (8,881) (11,679) ADVANCES IN 66, ADVANCES OUT 0 (66,860) NET INCOME (DEFICIT) 24,789 (71,920) 36,302 (219,243) 32,098 BALANCE AT BEGINNING OF YEAR 824, , , , ,135 ENCUMBERED 127,984 9,614 BALANCE AT END OF YEAR 721, , , , ,233 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 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 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 LAW ENFORCEMENT TRUST FUND To account for monies received from the State for the purposes of drug enforcement ENFORCEMENT & EDUCATION FUND To account for funds received pursuant to Ohio Revised Code Section (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 FUND To account for monies received on building permits which will be disbursed to the State of Ohio OXFORD NATURAL GAS REFUND FUND To account for monies to be refunded to City residents from the Oxford Natural Gas Company FEDERAL EMERGENCY MANAGEMENT AGENCY GRANT FUND To account for disbursement of federal funds received pursuant to the Auditor of State Bulletin that addresses how to handle federal emergency management funds 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 189

232 CITY OF OXFORD 2014 BUDGET Miscellaneous Funds Hotel and Convention Tax Fund SUMMARY OF RECEIPTS, AND BALANCES Code: 120 Account % Over Number Description Actual Actual Budget June Projected Budget Tax Proceeds 178, , ,745 90, , , % TOTAL RECEIPTS 178, , ,745 90, , , % TOTAL EXPENDITURES 167, , ,500 85, , , % NET OPERATIONS 10,703 10,708 8,245 5,442 11,679 9, % TRANSFERS IN % TRANSFERS OUT 10,703 7,653 7,189 5,442 8,623 11, % NET INCOME (DEFICIT) 0 3,055 1, ,056 (2,000) % BALANCE AT BEGINNING OF YEAR 3,364 3,364 4,420 6,419 6,419 9, % ENCUMBERED BALANCE AT END OF YEAR 3,364 6,419 5,476 6,419 9,475 7, % SUMMARY OF EXPENDITURES PROGRAM: Hotel Tax Code: Account % Over Number Description Actual Actual Budget June Projected Budget Contractual Services 167, , ,500 85, , , % Transfer to General fund 10,703 7,653 7,189 5,442 8,623 11, % TOTAL EXPENDITURES 178, , ,689 90, , , % 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 August 2005 states the city will provide OVB with funding of 94% the 3% convention tax. Contracted Services includes $2,000 for outside audits 2014 Calculation Estimated Tax Collection Totals 194, % to OVB 182,

233 CITY OF OXFORD 2014 BUDGET Life Squad Gift Fund SUMMARY OF RECEIPTS, AND BALANCES Miscellaneous Funds Code: 210 Account % Over Number Description Actual Actual Budget June Projected Budget EMS Grant 6,388 5,496 5,500 6, % Interest % Memorial Contributions , % TOTAL RECEIPTS 7,504 6,284 5, , % TOTAL EXPENDITURES 3, , , % EXCESS OF RECEIPTS OVER EXPENDITURES 3,604 5, , % CAPITAL IMPROVEMENTS % TRANSFERS IN % TRANSFERS OUT % NET INCOME (DEFICIT) 3,604 5, , % BALANCE AT BEGINNING OF YEAR 15,871 19,475 20,040 25,031 25,031 26, % ENCUMBERED BALANCE AT END OF YEAR 19,475 25,031 20,097 25,659 26,657 26, % SUMMARY OF EXPENDITURES PROGRAM: Emergency Medical Services Code: Account % Over Number Description Actual Actual Budget June Projected Budget Training & Travel 0.0% Operating Supplies 3, ,500 5, % Equipment 0.0% TOTAL EXPENDITURES 3, , , % 191

234 CITY OF OXFORD 2014 BUDGET Affordable Housing Trust Fund SUMMARY OF RECEIPTS, AND BALANCES Miscellaneous Funds Code: 212 Account % Over Number Description Actual Actual Budget June Projected Budget Interest % Contributions 0.0% TOTAL RECEIPTS % TOTAL EXPENDITURES % EXCESS OF RECEIPTS OVER EXPENDITURES % CAPITAL IMPROVEMENTS % TRANSFERS IN % TRANSFERS OUT % NET INCOME (DEFICIT) % BALANCE AT BEGINNING OF YEAR 5,416 5,456 5,476 5,499 5,499 5, % ENCUMBERED BALANCE AT END OF YEAR 5,456 5,499 5,488 5,516 5,511 5, % SUMMARY OF EXPENDITURES PROGRAM: Affordable Housing Code: Account % Over Number Description Actual Actual Budget June Projected Budget Housing Trust 0.0% TOTAL EXPENDITURES % 192

235 CITY OF OXFORD 2014 BUDGET Miscellaneous Funds Code: 230 Account % Over Number Description Actual Actual Budget June Projected Budget Interest 3,024 3, % Premiums (from account 52120) 1,189,400 1,266,784 1,358, ,941 1,275,376 1,358, % Premiums (Cobra) 1, % Premiums Group Life (from account 52120) 20,061 20,873 23,154 20,919 23, % Employee contribution 76, , ,018 71, , , % Flexible Spending Contributions 23,790 23,367 33,000 17,058 34,116 33, % Reimbursements 103,849 95,666 75,000 27,714 75,000 75, % TOTAL RECEIPTS 1,417,119 1,554,014 1,641, ,362 1,549,571 1,640, % TOTAL EXPENDITURES 1,432,248 1,546,881 1,641, ,948 1,800,577 1,641, % TRANSFERS IN % TRANSFERS OUT % EXCESS OF RECEIPTS OVER EXPENDITURES (15,129) 7, (61,586) (251,006) (379) % BALANCE AT BEGINNING OF YEAR 364, , , , , , % ENCUMBERED BALANCE AT END OF YEAR 348, , , , , , % OPERATING EXPENSES Employee Benefits Fund SUMMARY OF RECEIPTS, AND BALANCES 2011 revenue is based on transfers from operating departments of $950 per employee per month 2012 revenue is based on transfers from operating departments of $1,011 per employee per month 2013 revenue is based on transfers from operating departments of $1,011 per employee per month 2014 revenue is based on transfers from operating departments of $1,011 per employee per month SUMMARY OF EXPENDITURES Employee Benefits PROGRAM: Code: Account % Over Number Description Actual Actual Budget June Projected Budget Life Insurance Premiums 19,996 20,752 23,154 10,413 20,778 23, % Medical Insurance Premiums 212, , , , , , % PCS Insurance Premium % Medical Claims - Employees 371, , , , , , % Dental Claims - Employees 34,681 38,077 39,567 17,435 36,480 39, % Prescription Claims 195, , , , , , % Vision Claims - Employees 1,420 1,709 1,976 1,421 2,100 1, % Medical Claims - Dependents 449, , , , , , % Dental Claims - Dependents 43,817 43,020 52,486 17,928 42,455 52, % Vision Claims - Dependents 1,773 2,203 2, ,400 2, % Employee Assistance Program 3,980 4,123 4,415 2,099 4,197 4, % Administrative Fees 70,583 77,018 80,770 44,116 79,000 80, % Employee MSA Distribution 26,221 22,194 33,000 21,562 33,000 33, % TOTAL EXPENDITURES 1,432,248 1,546,881 1,641, ,948 1,800,577 1,641, % 193

236 CITY OF OXFORD 2014 BUDGET Internal Service Fund SUMMARY OF RECEIPTS, AND BALANCES Miscellaneous Funds Code: 370 Account % Over Number Description Actual Actual Budget June Projected Budget Postage 11,422 9,477 18,000 4,668 10,000 18, % Fuel 188, , ,309 96, , , % Fuel Oxford Township 41,707 38,638 42,000 19,034 45,000 42, % Pop & Coffee Charges 2,058 1,861 2, ,000 1, % Interest - Investments % Reimbursements 4,110 1,900 2,250 2,250 1, % TOTAL RECEIPTS 247, , , , , , % TOTAL EXPENDITURES 254, , , , , , % 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 % TRANSFERS OUT % ADVANCES IN Advance from General Fund % ADVANCES OUT Return of advance to General Fund % EXCESS OF RECEIPTS OVER EXPENDITURES (6,634) (15,478) 2,042 20,265 4,992 1, % BALANCE AT BEGINNING OF YEAR 60,705 54,071 80,032 38,593 38,593 43, % ENCUMBERED 24,375 BALANCE AT END OF YEAR 29,696 38,593 82,074 58,858 43,585 45, % SUMMARY OF EXPENDITURES PROGRAM: Internal Charges Code: Account % Over Number Description Actual Actual Budget June Projected Budget Pop & Coffee Supplies 2,440 2,108 2, ,000 1, % Postage 16,455 11,052 18,000 6,726 10,000 18, % Fuel 235, , ,309 95, , , % Return Advance to General Fund 0.0% TOTAL EXPENDITURES 254, , , , , , % 194

237 CITY OF OXFORD 2014 BUDGET Law Enforcement Trust Fund SUMMARY OF RECEIPTS, AND BALANCES Miscellaneous Funds Code: 410 Account % Over Number Description Actual Actual Budget June Projected Budget ARRA Jag Grant 0.0% Butler County LEFT Distribution 5,021 1, % Auction Sales 3,100 3,000 3, % Fines 2,602 1,460 1,500 1,295 1,445 1, % Interest 1,482 1, % Contributions 37,356 10,730 35,000 3,866 10,000 35, % Reimbursements 3,105 1,475 1,475 1, % TOTAL RECEIPTS 49,561 17,625 41,270 5,554 13,215 40, % TOTAL EXPENDITURES 51,728 31,043 12,000 9,464 12,000 12, % TOTAL CAPITAL IMPROVEMENTS 48,540 9, % TRANSFERS IN % TRANSFERS OUT % EXCESS OF RECEIPTS OVER EXPENDITURES (50,707) (22,458) 29,270 (3,910) 1,215 28, % BALANCE AT BEGINNING OF YEAR 202, , , , , , % ENCUMBERED 10,640 9,614 BALANCE AT END OF YEAR 140, , , , , , % SUMMARY OF EXPENDITURES PROGRAM: Law Enforcement Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2013 PERSONNEL SERVICES Salaries 37,334 23, % Personnel Benefits 6,581 4, % Uniform Allowance 0.0% TOTAL 43,915 28, % OPERATING EXPENSES Operating Supplies 7,813 2,349 12,000 8,696 12,000 12, % Refunds 0.0% Equipment 48,540 9, % Transfer to the General Fund 0.0% TOTAL EXPENDITURES 100,268 40,083 12,000 9,464 12,000 12, % OPERATING EXPENSES Replacement Vests (SRT and Police) 12,

238 CITY OF OXFORD 2014 BUDGET Enforcement and Education Fund SUMMARY OF RECEIPTS, AND BALANCES Miscellaneous Funds Code: 412 Account % Over Number Description Actual Actual Budget June Projected Budget Fines , , % Interest 1,082 1, % Alcohol Education Program 83, ,757 83,125 45,008 95,000 95, % Reimbursements % TOTAL RECEIPTS 85, ,571 84,457 46,041 96,122 96, % TOTAL EXPENDITURES 66,094 75,001 74,580 33,205 71,500 72, % TOTAL CAPITAL IMPROVEMENTS 0 28, % TRANSFERS IN % TRANSFERS OUT % EXCESS OF RECEIPTS OVER EXPENDITURES 19,336 15,756 9,877 12,836 24,622 23, % BALANCE AT BEGINNING OF YEAR 141, , , , , , % ENCUMBERED 38,189 BALANCE AT END OF YEAR 122, , , , , , % SUMMARY OF EXPENDITURES PROGRAM: Law Enforcement Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2013 PERSONNEL SERVICES Salaries 35,839 36,395 37,500 16,976 37,000 37, % Personnel Benefits 4,562 6,031 9,000 3,604 7,000 7, % Uniform Allowance % TOTAL 40,401 42,426 47,000 20,580 44,500 44, % OPERATING EXPENSES Alcohol Education 23,424 30,575 25,000 10,625 25,000 25, % Operating Supplies 2,269 2,000 2,000 2,000 2,000 2, % Training & Travel % Equipment 28, % TOTAL EXPENDITURES 66, ,815 74,580 33,205 71,500 72, % OPERATING EXPENSES 2014 Respect for Law Camp 2,

239 CITY OF OXFORD 2014 BUDGET Board of Building Standards Fund SUMMARY OF RECEIPTS, AND BALANCES Miscellaneous Funds Code: 414 Account % Over Number Description Actual Actual Budget June Projected Budget OBBC Commercial Fee 1, , ,500 2, % OBBC Residential Fee % TOTAL RECEIPTS 1,417 1,048 2, ,850 2, % TOTAL EXPENDITURES 1,408 1,119 2, ,850 2, % TRANSFERS IN % TRANSFERS OUT % EXCESS OF RECEIPTS OVER EXPENDITURES 9 (71) % BALANCE AT BEGINNING OF YEAR % ENCUMBERED BALANCE AT END OF YEAR % SUMMARY OF EXPENDITURES PROGRAM: Planning Department Code: Account % Over Number Description Actual Actual Budget June Projected Budget OBBC Commercial Fee 1, , ,500 2, % OBBC Residential Fee % TOTAL EXPENDITURES 1,408 1,119 2, ,850 2, % This fund is a pass-through Agency fund with the OBBC fees being remitted to the State of Ohio 197

240 CITY OF OXFORD 2014 BUDGET Oxford Natural Gas Refund Fund SUMMARY OF RECEIPTS, AND BALANCES Miscellaneous Funds Code: 415 Account % Over Number Description Actual Actual Budget June Projected Budget Interest % Contribution TOTAL RECEIPTS % TOTAL EXPENDITURES , % TRANSFERS IN % TRANSFERS OUT % EXCESS OF RECEIPTS OVER EXPENDITURES (143) 9 2 (3,000) % BALANCE AT BEGINNING OF YEAR 2,955 2,977 2,988 3,001 3,001 3, % ENCUMBERED BALANCE AT END OF YEAR 2,977 3,001 2,845 3,010 3, % SUMMARY OF EXPENDITURES PROGRAM: Service Administration Code: Account % Over Number Description Actual Actual Budget June Projected Budget ONG Administrative Expense 150 3, % TOTAL EXPENDITURES , % This fund is a pass-through Agency fund. Funds will be used to pay legal costs and remainder will be provided to Oxford Natural Gas to be credited to customers' accounts in accordance with PUCO regulations 198

241 CITY OF OXFORD 2014 BUDGET Federal Emergency Management Agency Grant Fund SUMMARY OF RECEIPTS, AND BALANCES Miscellaneous Funds Code: 416 Account % Over Number Description Actual Actual Budget June Projected Budget Fire Grant 63, % Interest % Reimbursements 3, % TOTAL RECEIPTS 3,641 63, % TOTAL EXPENDITURES % TOTAL CAPITAL IMPROVEMENTS 0 70, % TRANSFERS IN 3, % TRANSFERS OUT % ADVANCES IN 66, % ADVANCES OUT 0 66, % EXCESS OF RECEIPTS OVER EXPENDITURES 74,041 (73,783) 0 (258) (258) 0 0.0% BALANCE AT BEGINNING OF YEAR 0 74, % 54,780 BALANCE AT END OF YEAR 19, % SUMMARY OF EXPENDITURES Code: 416 Account % Over Number Description Actual Actual Budget June Projected Budget Training & Travel 0.0% Equipment 70, % TOTAL 0 70, % Code: 416 Account % Over Number Description Actual Actual Budget June Projected Budget Repay Advance to General Fund 0.0% Repay Advance to Fire/EMS Fund 66, % Transfer to General Fund 0.0% Transfer to Street Fund 0.0% Transfer to Water Fund 0.0% Transfer to Sewer Fund 0.0% Transfer to Fire/EMS Fund % TOTAL TRANSFERS & ADVANCES 0 66, % TOTAL EXPENDITURES 0 137, % 199

242 CITY OF OXFORD 2014 BUDGET Special Assessment Fund SUMMARY OF RECEIPTS, AND BALANCES Miscellaneous Funds Code: 417 Account % Over Number Description Actual Actual Budget June Projected Budget Special Assessments 12,971 13,496 6,594 12,682 12, % Interest on Investments % TOTAL RECEIPTS ,307 13,564 6,783 12,750 12, % TOTAL EXPENDITURES 0 35,004 50,000 46,254 46,254 60, % TOTAL CAPITAL IMPROVEMENTS % TRANSFERS IN 0 30,000 30,000 30,000 30,000 30, % TRANSFERS OUT % EXCESS OF RECEIPTS OVER EXPENDITURES 207 8,303 (6,436) (9,471) (3,504) (17,318) % BALANCE AT BEGINNING OF YEAR 28,030 28,237 33,901 36,540 36,540 33, % ENCUMBERED BALANCE AT END OF YEAR 28,237 36,540 27,465 27,069 33,036 15, % SUMMARY OF EXPENDITURES PROGRAM: Special Assessment Code: Account % Over Number Description Actual Actual Budget June Projected Budget Contracted Services 35,004 50,000 46,254 46,254 60, % TOTAL EXPENDITURES 0 35,004 50,000 46,254 46,254 60, % 200

243 Debt Funds Tab

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245 CITY OF OXFORD 2014 BUDGET DEBT SERVICE FUNDS SUMMARY OF BALANCES Actual Actual Budget Projected Budget TOTAL RECEIPTS 3,452, TOTAL EXPENDITURES 4,645,598 1,197,800 1,202,550 1,202,550 1,194,200 NET (1,192,840) (1,197,800) (1,202,550) (1,202,550) (1,194,200) TRANSFERS IN 1,192,840 1,197,800 1,202,550 1,202,550 1,194,200 TRANSFERS OUT NET INCOME (DEFICIT) BALANCE AT BEGINNING OF YEAR BALANCE AT END OF YEAR PARKS IMPROVEMENT REFUNDING BOND DEBT SERVICE FUND To account for the accumulation of resources for the payments of parks improvement special assessment debt of the City issued in WATER REFUNDING BOND DEBT SERVICE FUND To account for the accumulation of resources for the payments of debt obligations relating to improvements made the water distribution system of the City Thousands The Park bonds were refunded in 2009 from an average coupon of % to an all-in TIC of % ANALYSIS OF EACH FUND Revenues Expenditures Parks Improvements 2002 Water Refunding Bond Debt Service Fund Bond Debt Service Fund Revenues 306, ,400 Expenditures 306, ,