Welcome to the City of Oxford s 2018 Online Budget Document

Transcription

1 Welcome to the City of Oxford s 2018 Online Budget Document In order to make your navigation of the City of Oxford s 2018 Budget Document eaiser please read the following instructions below. (Acrobat Reader) If you perfer the traditional navigation method you can use the (page down) or the (page up) icons on the menu bar on top in Acrobat Reader or scrolldown the page using your mouse pointer using the schroll bar located on the right hand side of the screen. Another option is to click on the Bookmark icon located on the upper left hand corner of the view screen with your mouse pointer. Then hover over the subject bookmark with your pointer finger and make your selection. This will take you to the page with that spcific topic. Click on the expand icon to expand the bookmark tree and click on the contract icon to close up the bookmark tree with your mouse pointer. Perhaps the easiest way to navigate is going to the index page i. Then hover over the subject heading or page number with your pointer finger and make your selection. This will take you to the page with that spcific topic. At any time you can simpley click on the page number of the current page with your pointer finger to make your next topic selection. and you will be returned to the index

2 In order to make your navigation of the City of Oxford s 2018 Budget Document eaiser please read the following instructions below. (Foxfire) If you perfer the traditional navigation method you can use the (page down) or the (page up) icons on the menu bar on top in Foxfire or scrolldown the page using your mouse pointer using the schroll bar located on the right hand side of the screen. Another option is to click on the Togle Sidebar icon located on the upper left hand corner of the view screen with your mouse pointer. Next click on the show document outline icon. Then hover over the subject bookmark with your pointer finger and make your selection. This will take you to the page with that spcific topic. Click on the expand icon to expand the bookmark tree and click on the contract icon to close up the bookmark tree with your mouse pointer. Perhaps the easiest way to navigate is going to the index page i. Then hover over the subject heading or page number with your pointer finger and make your selection. This will take you to the page with that spcific topic. At any time you can simpley click on the page number of the current page with your pointer finger to make your next topic selection. and you will be returned to the index

3 In order to make your navigation of the City of Oxford s 2018 Budget Document eaiser please read the following instructions below. (Chrome) Another option is to click on the Bookmark icon located on the upper right hand corner the menu bar on top view screen with your pointer finger. Then hover over the subject bookmark with your pointer finger and make your selection. This will take you to the page with that spcific topic. Click on the expand icon to expand the bookmark tree and click on the contract icon to close up the bookmark tree with your mouse pointer. Perhaps the easiest way to navigate is going to the index page i. Then hover over the subject heading or page number with your pointer finger and make your selection. This will take you to the page with that spcific topic. At any time you can simpley click on the page number of the current page with your pointer finger to make your next topic selection. and you will be returned to the index

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5 located in Butler County, Ohio 2018 Budget Document

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7 City of Oxford Oxford, Ohio Annual Budget Fiscal Year Ending December 31, 2018 Prepared by: Finance Department Joseph G. Newlin Finance Director Heidi R. Hill Assistant Finance Director

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9 TABLE OF CONTENTS Budget Message Distinguished Budget Presentation Award 2017 Page iii vii 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 2017 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 Departments/Divisions Missions Goals & Accomplishments 34 Operating Indicators by Function/Activities Last Ten Years 44 Capital Asset Statistics Function/Activities Last Ten Years 46 City Boards and Commissions 48 Summary of Financial Policies Budget Policy 51 Budget Calendars 55 Financial Policy 56 Major Funds Discussion General Fund 59 Water Funds 64 Wastewater Funds 65 Refuse Funds 66 Fire/EMS Fund 67 Legislation 69 General Fund Budget 75 Fire/EMS Fund Budget 111 Street & State Highway Funds Budget 115 Street Fund Budget 116 State Highway Fund Budget 120 Parking & Parking Improvement Funds Budget 121 Parking Fund Budget 122 Parking Improvement Fund Budget 126 i

10 Capital Fund Budgets 127 Community Development Block Grant Fund (CDBG) 128 CDBG Revolving Loan Fund 130 Capital Equipment Fund 131 Capital Improvement Fund 132 Municipal Facilities Capital Improvement Fund 134 Oxford Area Trail Capital Improvement Fund 135 Aquatic Center Capital Improvement Fund 136 Southpointe Roadway TIF Capital Improvement Fund 137 Capital Budget Details 138 Five Year Capital Budget 147 Water Fund Budgets 165 Water Operating Fund 166 Water Improvement Fund 179 Water Capacity Benefit Funds 181 Water Capital Equipment Fund 185 Wastewater Fund Budgets 187 Wastewater Operating Fund 188 Wastewater Improvement Fund 201 Wastewater Capacity Benefit Funds 203 Wastewater Capital Equipment Fund 207 Storm Water Budget 209 Refuse Fund Budgets 211 Refuse Operating Fund 212 Landfill Post-Closure Investment Fund 220 Other Miscellaneous Fund Budgets 221 Hotel and Convention Tax Fund 222 Life Squad Gift Fund 223 Affordable Housing Trust Fund 224 Employee Benefits Fund 225 Internal Service Fund 226 Law Enforcement Trust Fund 227 Enforcement and Education Fund 228 Board of Building Standards Fund 229 Oxford Natural Gas Refund Fund 230 Federal Emergency Management Agency Grant Fund 231 Special Assessment Fund 232 OVI Task Force Fund 233 Debt Budget Parks Improvement Refunding Bonds Debt Service Fund 236 Debt Management Policy 237 Debt Summary 243 Supplemental Information Investment Policy 249 Property Tax Rates - Direct and All Overlapping Governments 256 Assessed and Estimated Actual Values of Taxable Property 258 Ratio of Debt to Assessed Value and Debt per Capita 260 Principal Employers 262 Demographic and Economic Statistics 263 Glossary 265 ii

11 Message Tab

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13 November 17, 2017 To the Mayor and City Council of the City of Oxford: I am pleased to submit the Proposed 2018 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 2018 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)

14 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 19,452 students, is both a direct and indirect source of many jobs in the City and region. This provides continued financial stability for the University and the Oxford community. The University also contributes substantially to the social and cultural environment. Oxford is a home rule municipal corporation created under the laws of the State of Ohio and operates under its own charter. The charter, which provides for a Council-Manager form of government, was adopted in City Council is responsible for the enactment of ordinances and resolutions to establish policies and conduct City business. Oxford City Council consists of seven members elected at large for four-year overlapping terms. Elections are held in odd numbered years with either three or four members elected at each election. Councilors are limited to two consecutive terms. The Mayor and Vice Mayor are selected by City Council from among its members to serve a two-year term. Oxford City Council appoints the City Manager, Law Director, Finance Director, and City Clerk. The City Manager is responsible for appointing all personnel and for the implementation of City Council policies, as well as, day-to-day administration and service delivery. The City provides numerous services including: police protection; firefighting and emergency medical assistance; construction and maintenance of streets; parks and recreation programs; water supply and distribution; wastewater collection and treatment; refuse collection and recycling; and storm water management. ECONOMIC OUTLOOK The economic outlook for the City of Oxford for 2018 is good. The employment level of the City s largest employer Miami University is steady with continued modest growth in payroll. New single family housing starts are slow and are expected to remain at less than 12 per year. Local income tax revenue continues to grow as a result of Miami University and student housing construction projects. The City s Real Property tax base has grown over the last several years and real property taxes are conservatively estimated to increase slightly for These two sources account for 82% of General Fund revenues since the reduction in State Local Government Funding and the loss of the Ohio Estate Tax in Also, a municipal income tax uniformity bill (Sub HB5) was adopted in 2015 and went into effect on January 1, Sub HB5 is a complete rewrite of ORC 718, the Ohio Municipal Income Tax enabling legislation. The City has estimated the economic impact of Sub HB5 at a $100,000 revenue loss per year to the City. BUDGET SUMMARY General Fund Operating Expenditures, excluding transfers and advances, are proposed to increase from $9,508,488 to $9,982,462 in 2018 (an increase of $473,974 or 5.0%). The Budget includes three new full time firefighter/paramedic positions in the Fire/EMS Division which impacts the Fire/EMS Fund. Since moving from a volunteer to a part-time operation in , there has been a growing need for additional full-time staffing in addition to the Fire iv 101 East High Street Oxford, Ohio Phone: (513) Fax: (513)

15 Chief, Captains and three firefighter/paramedics (added last year). The FY 2018 Budget includes a 2.5 to 3% pay adjustment for employees. The budget reflects maintaining current levels of programming and service delivery for the City. This budget contains direction developed from the Council work session. It includes the following: 1. Continued funding of present positions. 2. Same level of funding as in FY 2017 for community assistance programs. The City to maintains and supplements reserves for all the major funds. The City continues long-range planning through its capital improvement plan (see CIP). Some of the key projects included in the FY 2018 Budget are detailed below: General Fund KEY CAPITAL PROJECTS Improvements Street Improvements $400,000 Brown and College Signalization $135,000 Contreras Road Culvert Improvement $190,000 Passenger Rail Platform $30,000 Sidewalk/Curb/Gutter Replacement $20,000 Equipment Police Cruisers $55,500 Jeep 4x4 Replacement $8,700 Computer Replacement $18,000 The City is addressing the space needs of the Police Division and Administrative Offices. In 2015, the City purchased the former Lane Library which will be renovated to house the Administrative Offices. The current City Hall will be renovated to meet the needs of the Police Division. In 2016, the City contracted with CR Architecture and Design. The City Administrative Offices Project is under contract and will be completed by February 1, It is anticipated that the Police Division Project should be bid out before December 31, The renovation of both projects plus the purchase of the Lane Library will be financed with General Fund Reserves through transfers to the Municipal Facilities Capital Improvement Fund. A replacement City pool is also needed. A new outdoor Family Aquatic Center located at the Oxford Community Park is planned for. This project will require the issuance of General Obligation Debt. The existing Parks Improvement Bonds will be fully retired in This will permit the substitution of new debt service for the Family Aquatic Center to replace the existing debt. There may be one or two years of overlap depending on the timing of construction and flow of funds requirement. Capital improvement planning provides a guide for investing in the City s future. Long-term planning of capital projects is critical to the overall financing strategies recommended in this budget. It is equally important to plan for financing of future year s projects as it is to finance this year s projects. Careful planning of new project needs and existing service demands is critical to the long-term stability of Oxford. This document is the culmination of months of hard work by many individuals. I would like to express appreciation to the City Council, the Department Heads, and the Finance Department for their continuing efforts with the budget process. City staff continues to maintain high quality v 101 East High Street Oxford, Ohio Phone: (513) Fax: (513)

16 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)

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19 Analysis Tab

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21 CITY OF OXFORD 2018 BUDGET FINANCIAL ANALYSIS The proposed budget for the City of Oxford consists of estimated receipts of $38,011,479 for all funds and appropriations of $41,877,831. The City's beginning estimated cash balance for January 1, 2018 is estimated to be $29,156,277 and the estimated ending balance for December 31, 2017 is $28,459,959. The estimated ending cash balance represents a 86.41% retention of the overall cash reserves of the City. The 2018 Proposed Budget reflects a decrease of 13.59% of the overall cash resources available to the City. The following two paragraphs explain in more detail how these funds are earmarked and what projects are planned. The operating budget is a balanced budget when the estimated resources (revenues) exceed appropriations (expenditures). The funds that are presented utilizing cash reserves are the CDBG Revolving Loan Fund, Parking Meter Fund, Law Enforcement Trust Fund, Enforcement & Education Fund, Capital Improvement Fund, Municipal Facilities Capital Improvement Fund, Special Assessment Fund, Water Capacity Benefit Funds NE, NW, SE and SW, Wastewater Capital Equipment Fund, Wastewater Operating Fund, Wastewater Improvement Fund, Wastewater Capacity Benefit Funds NE, NW, SE and SW, Refuse Fund and Employee Benefits Fund. The history of the City of Oxford's actual ending cash balance is traditionally one of constant growth. Below is a graphic representation of the historic estimated ending cash balances for the City of Oxford over the past five years. Behind that is the graphic representation of the three years of actual cash balance. The difference in the two representations is that the budget considers cash set-aside for specific capital projects that are planned for future budgets and reflects any unspent appropriations. Historic Estimated Ending Cash Balances Millions Bud. Ending Cash 23,192,757 21,795,105 24,408,943 25,948,506 24,593,607 Actual Ending Cash 28,647,434 28,645,311 31,880,706 Est. Ending Cash 28,459,959 24,593,607 Actual ending cash balances for the years 2014 through 2016 were $28,647,434, $28,645,311, and $31,880,706 respectively. The projected ending cash balance for 2017 and 2018 are $28,459,959 and $24,593,607 respectively. The actual ending cash balance as of September 30, 2017 was $34,685,595. The major differences in the actual amounts from the budget are conservative revenue estimates and continuously coming in under budget on budgeted expenditures. The 2018 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 2018 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 2018 Proposed Budget is a plan for utilizing the available resources of the City to fund and accomplish the goals and objectives established through programs and services delivered to Oxford residents. Each Department Director submits a budget request to the Finance Department in accordance with the established budget calendar for the 2018 Proposed Budget. These budget submissions were discussed in individual departmental hearings. 1

22 The final recommendations were determined, formulated and presented as the 2018 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 2018 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

23 2018 APPROPRIATION ASSUMPTIONS The 2018 Budget has been constructed with the following appropriation assumptions: 1. The Budget reflects maintaining current levels of programs and service delivery by the City. 2. A 3% COLA increase for full time employees, 2.5%COLA for Police Sergeants & Lieutenants. 3. It maintains fixed cost for the following expenditures: i. Projected premium costs for general liability insurance to match 2017 budgeted expenditures plus 5% was budgeted by individual department to better match its usage. ii. Maintained electric charges due to a new agreement negotiated between the City and Duke Electric while distribution charges are expected to increase slightly % increase in income tax receipts to better match current year receipts. 5. Refuse rates decreased due to paying off OWDA Landfill Closure Loan in 2015 and subsequent reduction in overhead cost associated with its annual payment. 6. Water and wastewater rates increased approximately 2% each to insure sufficient funds are available for future upkeep and improvements to their systems. 7. The City s healthcare allocation remains the same as 2017 budget $1,275 per person. The employee s contributions to healthcare were also increased in 2017 and remain the same in City will closely monitor cost to during 2018 to insure the Funds solvency. 8. Three new full time Firefighter/Paramedics are included in the Fire & EMS Budget. 9. One additional full time Patrol Officer in the General Fund 10. $74,567 increase in operational cost for the newly renovated old Lane Library building for City Administration. These costs are estimates and may be lower due to updated HVAC systems, LED lighting, new roofing as well as gas supply for heating. Also, operational costs for the renovated City Hall building may decrease due to updated HVAC systems, LED lighting, new roofing as well as the installation of more energy efficient windows. 11. One additional full time Service Worker I, paid for ½ in the Street Fund and ½ in the Refuse Fund. 12. Part time Zoning Enforcement official in the General Fund. 13. Maintained transfers from the General Fund to Capital Improvement Fund and Capital Equipment Fund. 14. Maintaining and supplementing cash reserves for the major funds when possible. 15. Continue planning for the City of Oxford's Capital Improvement Plan. 16. Maintain, where possible, community assistance programs that support and enhance City services. 17. Monitor and maintain the City's current financial stability while planning for growth. 3

24 SUMMARY OF FUNDS Estimated 2018 Budget Estimated Beginning Estimated Ending Balance Resources Appropriations Balance General Fund $ 5,669,638 $ 12,523,197 $ 12,523,197 $ 5,669,638 TOTAL GENERAL FUND $ 5,669,638 $ 12,523,197 $ 12,523,197 $ 5,669,638 Fire & EMS Operating Fund $ 1,877,452 $ 2,448,837 $ 2,294,388 $ 2,031,901 TOTAL FIRE/EMS FUND $ 1,877,452 $ 2,448,837 $ 2,294,388 $ 2,031,901 Street Fund $ 418,726 $ 949,435 $ 949,435 $ 418,726 State Highway Improvement Fund 26,097 21,502 20,200 27,399 TOTAL STREET FUNDS $ 444,823 $ 970,937 $ 969,635 $ 446,125 Parking Fund $ 775,567 $ 661,618 $ 798,825 $ 638,360 Parking Improvement Fund 68, , ,500 68,394 TOTAL PARKING FUNDS $ 843,961 $ 796,118 $ 933,325 $ 706,754 Community Development Block Grant Fund $ 150,001 $ 238,000 $ 238,000 $ 150,001 CDBG Revolving Loan Fund 328,509 56, , ,785 Capital Equipment Fund 646, , , ,089 Capital Improvement Fund 1,026,617 1,212,129 1,271, ,996 Municipal Facilities Capital Improvement Fund 2,761,813-2,761,813 - OAT Capital Improvement Fund (33,860) 230, ,000 1,140 Aquatic Center Capital Improvement Fund - 4,650,000 4,650,000 - South Pointe Roadway TIF Capital Improvement Fund - 2,400,000 2,400,000 - TOTAL CAPITAL FUNDS $ 4,879,221 $ 9,092,803 $ 11,952,013 $ 2,020,011 Water Operating Fund $ 2,795,897 $ 2,717,722 $ 2,717,722 $ 2,795,897 Water Improvement Fund 2,241, , ,000 2,241,912 Water Capicity Benefit Fund - NE Quadrant 370,812 3,412 27, ,724 Water Capicity Benefit Fund - NW Quadrant 152,919 1,405 27, ,824 Water Capicity Benefit Fund - SE Quadrant 351,517 3,233 27, ,250 Water Capicity Benefit Fund - SW Quadrant 170,941 1,571 27, ,012 Water Equipment Fund 29, , , ,822 TOTAL WATER FUNDS $ 6,113,669 $ 3,458,444 $ 3,427,672 $ 6,144,441 Wastewater Operating Fund $ 1,815,348 $ 2,986,427 $ 3,337,115 $ 1,464,660 Wastewater Improvement Fund 1,448, , ,000 1,278,990 Wastewater Capicity Benefit Fund - NE Quadrant 335,206 3,083 42, ,789 Wastewater Capicity Benefit Fund - NW Quadrant 146,166 1,343 42, ,009 Wastewater Capicity Benefit Fund - SE Quadrant 466,539 4,290 42, ,329 Wastewater Capicity Benefit Fund - SW Quadrant 117,909 1,083 42,500 76,492 Wastewater Equipment Fund 133, , , ,434 TOTAL WASTEWATER FUNDS $ 4,463,339 $ 3,536,679 $ 4,236,315 $ 3,763,703 Stormwater Operating Fund $ 44,341 $ 40,782 $ 40,000 $ 45,123 TOTAL STORMWATER FUND $ 44,341 $ 40,782 $ 40,000 $ 45,123 4

25 Estimated 2018 Budget Estimated Beginning Estimated Ending Balance Resources Appropriations Balance Refuse Operating Fund $ 2,099,836 $ 1,572,177 $ 1,677,177 $ 1,994,836 Landfill Post-Closure Investment Fund 1,141,850 17,000 1,200 1,157,650 TOTAL REFUSE FUNDS $ 3,241,686 $ 1,589,177 $ 1,678,377 $ 3,152,486 Hotel and Convention Tax Fund $ - $ 245,000 $ 245,000 $ - Life Squad Gift Fund 13, ,885 Affordable Housing Trust Fund 5, ,730 Employee Benefits Fund 651,036 2,190,764 2,370, ,008 Internal Service Fund 56, , ,509 59,349 Law Enforcement Trust Fund 114,388 12,404 67,500 59,292 Enforcement and Education Fund 159,065 12,758 12, ,023 Board of Building Standards Fund - 2,850 2,850 - Special Assessment Fund 64,053 64, ,000 28,228 FEMA OVI Task Force Fund (183,090) 449, ,695 (183,090) TOTAL MISCELLANEOUS FUNDS $ 881,829 $ 3,242,742 $ 3,511,146 $ 613, Parks Improvement Bonds Debt Service Fund $ - $ 311,763 $ 311,763 $ - TOTAL DEBT SERVICE FUNDS TOTAL FOR ALL FUNDS 2018 $ - $ 311,763 $ 311,763 $ - $ 28,459,959 $ 38,011,479 $ 41,877,831 $ 24,593,607 BREAKDOWN BY ACTIVITY Governmental Activities Business-Type Activities TOTAL FOR ALL FUND ACTIVITIES 2018 $ 14,596,924 $ 29,386,397 $ 32,495,467 $ 11,487,854 13,863,035 8,625,082 9,382,364 13,105,753 $ 28,459,959 $ 38,011,479 $ 41,877,831 $ 24,593,607 COMPARATIVE BUDGET ANALYSIS The 2018 Proposed Budget reflects a 30.69% increase over the 2017 Original Budget. The breakdown by activity denotes an increase within the business-type activities and governmental activities as a whole due primarily to increases in capital expenditures. The reasons for the disparity are outlined in the remainder of this section. The composite mix of operating versus capital budget is different for the 2018 budget in comparison to the 2017 budget as reflected in the following table. Operating Budget Capital Budget Total Operating Appropriations Original Proposed 2017 % 2018 % Difference $22,236, % 23,692, % $1,456,047 6,002, % 13,213, % 7,210,660 $28,238,691 $36,905,398 $8,666,707 The change in the composition of the 2017 Original Budget to the 2018 Proposed Budget is an increase in the operating budget of 6.55% and an increase in the capital budget of %. 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 2018 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, 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. 5

26 SUMMARY OF REVENUES, EXPENDITURES, AND FUND BALANCES ALL FUNDS COMBINED Actual Actual Actual Budgeted Budgeted Revenues: Property Taxes $ 1,085,084 $ 1,070,489 $ 1,085,208 $ 1,080,699 $ 1,087,000 Income & Hotel Taxes 9,351,960 9,841,097 10,118,555 9,536,038 10,215,000 Locally Shared Taxes 717, , , , ,314 Intergovernmental Receipts 337, ,456 1,205,146 1,432,987 1,613,935 Charges for Services 8,311,437 8,702,204 8,488,334 8,441,569 8,575,676 Permits and Fees 928, ,319 1,311, , ,000 Fines, Costs & Forfeitures 481, , , , ,000 Interest Income 13, , , , ,000 Miscellaneous 3,978,403 2,954,030 4,444,923 2,658,949 3,296,121 Bonds/Loans/Notes ,350,000 Total Revenue $ 25,205,071 $ 25,441,667 $ 27,943,755 $ 25,030,920 $ 33,039,046 Expenditures: Personnel Services $ 10,784,379 $ 11,276,251 $ 11,069,037 $ 12,353,887 $ 13,197,378 Operating Expenditures 5,494,372 5,154,237 5,622,004 6,333,912 6,620,008 Capital Outlay 2,957,282 5,169,044 2,538,445 6,002,403 13,213,063 Debt Service Expenditures 2,055,264 1,020, , , ,643 Other Non-Operating Charges 2,155,780 2,823,815 4,631,850 2,705,364 3,052,306 Total Expenditures $ 23,447,077 $ 25,443,790 $ 24,708,360 $ 28,238,691 $ 36,905,398 Transfers/Advances: Transfers-In $ 4,265,631 $ 3,310,783 $ 4,445,322 $ 3,155,630 $ 3,466,933 Transfers-Out 4,265,631 3,310,783 4,445,322 3,155,630 3,466,933 Advances-In 5,082,400 3,229,882 3,392,252 2,839,100 1,505,500 Advances-Out 5,082,400 3,229,882 3,392,252 2,839,100 1,505,500 Total Transfers/Advances $ - $ - $ - $ - $ - Excess Revenue Over Expenditures 1,757,994 (2,123) 3,235,395 (3,207,771) (3,866,352) Outstanding Encumbrances 5,298,653 2,464,228 2,444, Cash Carryover Balance 26,889,440 28,647,434 28,691,646 29,156,277 28,459,959 Total Of All Funds $ 23,348,781 $ 26,181,083 $ 29,482,679 $ 25,948,506 $ 24,593,607 FUND BALANCES The Ending Cash Balance for 2018 of $24,593,607 denotes a $3,866,352 decrease. Operationally this total decrease consist of the CDBG Revolving Loan Fund, Parking Meter Fund, Law Enforcement Trust Fund, Enforcement & Education Fund, Capital Improvement Fund, Municipal Facilities Capital Improvement Fund, Special Assessment Fund, Water Capacity Benefit Funds NE, NW, SE and SW, Wastewater Capital Equipment Fund, Wastewater Operating Fund, Wastewater Improvement Fund, Wastewater Capacity Benefit Funds NE, NW, SE and SW, Refuse Fund and Employee Benefits Fund. The fund balances remain the same or increase in the General Fund, Street Fund, Highway Improvement Fund, CDBG Fund, Life Squad Fund, Affordable Housing Trust Fund, FEMA Grant Fund, Fire & EMS Fund, OVI Task Force Fund, Capital Equipment Fund, Parking Improvement Fund, OAT Improvement Fund, Aquatic Center Capital Improvement Fund, Southpointe Roadway TIF Capital Improvement Fund, Water Capital Equipment Fund, Water Operating Fund, Water Improvement Fund, Storm Water Fund, Landfill Post-Closure Investment Fund, Internal Service Fund, Hotel Tax Agency Fund, and the Board of Building Standards Fund. The General Fund and Fire & EMS Fund revenue is affected by increases in Income Tax Revenue. Intergovernmental receipts are higher due to reimbursements from Townships for EMS/Fire services. The increase in charges for services is attributed increase in projected EMS billings and increased refuse charges to match increases from Rumpke contractual increases being passed on to the customers. The increase in miscellaneous revenue is tied to premiums in 6

27 the Employee Benefit Fund due to additional full time employees and donations for the new Aquatic Center. Bonds and Notes are tied to the Aquatic Center and the Southpointe Roadway TIF project. The increase in personnel expenditures is in 2018 is the budgeted 3% - 2.5% COLA increase for all full time employees as well additional full time employees. The increase in capital spending can be attributes to the Aquatic Center and the Southpointe Roadway TIF projects. The City will closely monitor all aspects of our financial condition and react accordingly through 2018 as it has in the past, to insure the long term financial health of the City. OVERVIEW OF MAJOR REVENUES INTRODUCTION Revenue estimation is a key component in constructing the annual budget. The overall approach is to make conservative projections, with an objective of attaining collections between 100% and 102% of budget. The approach utilized by the administration in preparing estimates of available resources is to consider total fund revenues as a "basket" of individual revenues, each with its own history of predictability, stability, or volatility. The actual collection of individual revenue sources is expected to vary from the estimate. The methods used are a combination of trend analyses, statistical techniques, forecasting from outside experts, and common sense. Where appropriate, a computer model has been developed and information is tracked to provide updated projections. Although the City of Oxford is a very stable community, with over five billion dollars in real estate value, macroeconomic trends such as inflation, unemployment, and in particular retail sales, do affect the City's financial condition. Other independent variables such as weather and student enrollment at Miami University also affect collections. Special attention is focused on the major revenue sources which comprise the City's budget. REVENUES The City has five major funds that represent approximately 95.47% of the total operating revenue of the City and 92.85% of the City s operating expenditures. These funds are the General Fund, Fire & EMS Fund, Water Operating Fund, Wastewater Operating Fund and Refuse Fund. The General Fund is the chief operating fund and the largest fund in the City. The Fire & EMS Fund is a special revenue fund and the Water Operating, Wastewater Operating and 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 31.43% 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. Assessed values are established by the County Auditor at 35% of appraised market value. Real property taxes are payable annually or semi-annually. Taxes collected from tangible personal property (other than public utility) in one calendar year are levied in the prior calendar year on assessed values. The tax rates are determined in the preceding year. Amounts paid by multicounty taxpayers are due September 20th of the year assessed. Single county taxpayers may pay annually or semiannually. 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. 7

28 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%

29 BUDGET SUMMARY REVENUES - ALL ACTUAL ACTUAL ACTUAL BUDGETED BUDGETED FUND NAME General Fund $ 13,689,811 $ 13,167,193 $ 13,574,710 $ 12,602,071 $ 12,523,197 SPECIAL REVENUE FUNDS 122 Street Fund $ 862,662 $ 892,343 $ 902,110 $ 897,069 $ 949, State Highway Improvement Fund 20,803 21,199 21,656 20,424 21, Community Development Block Grant 117,307 85, , , , CDBG Loan Fund 65,134 59,105 49,405 59,285 56, Parking Meter Fund 645, , , , , Life Squad Gift Fund 1, Affordable Housing Trust Fund Law Enforcement Fund 4,063 32,890 5,029 12,611 12, Enforcement and Education Fund 129,034 30,494 4,387 8,457 12, FEMA Grant Fund Special Assessment Fund 50,552 67,733 68,489 68,602 64, Fire & EMS Fund 1,786,579 1,888,058 2,028,842 1,841,677 2,448, OVI Task Force Fund , , ,695 Subtotal Special Revenue Funds $ 3,683,704 $ 3,710,032 $ 4,539,125 $ 4,135,634 $ 4,914,882 DEBT SERVICE FUNDS 152 Parks Improvement Bond Fund $ 306,800 $ 309,300 $ 310,850 $ 307,075 $ 311,763 Subtotal Debt Service Funds $ 306,800 $ 309,300 $ 310,850 $ 307,075 $ 311,763 CAPITAL PROJECT FUNDS 140 Capital Equipment Fund $ 174,000 $ 174,000 $ 267,069 $ 290,195 $ 306, Capital Improvement Fund 5,196,868 1,958,608 1,095,551 1,384,350 1,212, Parking Improvement Fund 75,266 41,553 32,000 32, , Municipal Facilities Improvement Fund - 1,000,000 1,500, Oxford Area Trails Improvement Fund - 672, ,441 1,229, , Aquatic Center Capital Improvement Fund ,650, South Pointe Roadway TIF Cap Imp Fund ,400,000 Subtotal Capital Project Funds $ 5,446,134 $ 3,846,161 $ 3,699,061 $ 2,936,284 $ 8,933,027 ENTERPRISE FUNDS 312 Water Bond Debt Retirement Fund $ 887,400 $ - $ - $ Water Capital Equipment Fund 85,000 85, , , , Water Operating Fund 2,501,953 2,771,563 2,679,090 2,713,528 2,717, Water Improvement Fund 500, , , , , Water Capital Benefit Fund NE 44,869 45, ,214 1,951 3, Water Capital Benefit Fund NW 6,991 23,604 4,557 1,224 1, Water Capital Benefit Fund SE 14,656 11, ,683 2,212 3, Water Capital Benefit Fund SW 96,474 8,259 3,215 1,444 1, Sewer Capital Equipment Fund 170, , , , , Sewer Operating Fund 2,737,950 2,860,645 2,867,422 2,983,389 2,986, Sewer Improvement Fund 325, , , , , Sewer Capital Benefit Fund NE 36,763 44,652 57,446 2,223 3, Sewer Capital Benefit Fund NW 8,540 22,063 4,492 1,167 1, Sewer Capital Benefit Fund SE 1,574 2, ,787 3,183 4, Sewer Capital Benefit Fund SW 96,471 7,891 2, , Refuse Fund 1,826,414 1,736,909 1,669,376 1,513,926 1,572, Stormwater Utility Fund 29,957 40,369 40,655 40,588 40, Landfill Post-Closure Fund 8,507 8,334 18,066 17,000 17,000 Subtotal Enterprise Funds $ 9,378,972 $ 8,139,772 $ 9,194,723 $ 8,496,805 $ 8,625,082 INTERNAL SERVICE FUNDS 230 Employee Benefits Fund $ 1,579,165 $ 2,420,456 $ 4,078,051 $ 2,046,940 $ 2,190, Internal Service Fund 245, , , , ,914 Subtatal Internal Service Funds $ 1,824,558 $ 2,581,267 $ 4,217,337 $ 2,314,931 $ 2,455,678 FIDUCIARY FUNDS 120 Hotel Tax Fund $ 220,484 $ 226,117 $ 241,854 $ 230,000 $ 245, Board of Building Standards Fund 2,644 2,490 3,669 2,850 2, Oxford Natural Gas Fund (5) Subtotal Fudiciary Funds $ 223,123 $ 228,607 $ 245,523 $ 232,850 $ 247,850 GRAND TOTAL $ 34,553,102 $ 31,982,332 $ 35,781,329 $ 31,025,650 $ 38,011,479 9

30 ANALYSIS OF ESTIMATED RESOURCES Adopted Proposed Percentage Budget Budget Percent Increase Change From of Total (Decrease) Property Taxes $ 1,080,699 $ 1,087, % $ 6, % Income & Hotel Taxes 9,536,038 10,215, % 678, % Locally Shared Taxes 643, , % 1, % Intergovernmental Receipts 1,432,987 1,613, % 180, % Charges for Services 8,441,569 8,575, % 134, % Permits and Fees 659, , % 5, % Fines, Costs & Forteitures 300, , % (35,500) % Interest Income 277, , % 50, % Miscellaneous 2,658,949 3,296, % 637, % Bonds/Loans - 6,350, % 6,350, % Transfer-In 3,155,630 3,466, % 311, % Advances-In 2,839,100 1,505, % (1,333,600) % Total Revenues $ 31,025,650 $ 38,011, % $ 6,985, % Property Taxes Proposed Budget $ 1,087,000 This category of revenue is used to support General Fund programs and services. Income & Hotel Taxes Proposed Budget $ 10,215,000 The anticipated increase to income tax is estimated to be 7.00% compared to 2017 budget due to the matching of actual collections for the past few years. The anticipated increase to hotel tax is estimated to be 5.50% compared to 2017 budget due to the matching of actual collections for the past few years. The revenue generated by this category impacts the General Fund, Fire & EMS Fund and the Hotel Tax Agency Fund. Locally Shared Taxes Proposed Budget $ 644,314 Locally shared taxes are stable for the 2018 budget year based on information received from the County Auditor s office and expectations the State of Ohio will decrease slightly Local Government Funds in their current biannual budget. Shared taxes include taxes for local government fund, cigarette taxes, liquor permit taxes, and beer permit taxes. Intergovernmental Receipts Proposed Budget $ 1,613,935 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 increase in this category of revenue is due primarily to reimbursements from Townships for EMS/Fire services in Charges for Services Proposed Budget $ 8,575,676 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. increase in projected EMS billings and increased refuse charges to match increases from Rumpke contractual increases being passed on to the customers Permits and Fees Proposed Budget $ 665,000 Permits and fees arise from cable franchise agreements, vendor license fees, and permits for -- building, electrical, heating, rental, sign, and curb & gutter. The estimated resources in this category are slightly up due to budgeted increases in permit fees. This category of revenue is used to support General Fund services primarily in the Community Development Department. Fines, Costs & Forfeitures Proposed Budget $ 265,000 Fines costs & forfeitures have been decreased in 2018 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/Notes, Transfers/Advances Proposed Budget 14,945,554 $ The revenue from the last four categories of revenue is not a result of any program or service provided by the City. These categories are for interest income, reimbursements of expense, or subsidies being made to other funds to keep them from having a deficit balance. Interest income has increased based on the current reinvestment opportunities. The increase in miscellaneous revenue is tied to premiums in the Employee Benefit Fund due to additional full time employees and donations for the new Aquatic Center. Bonds and Notes are tied to the Aquatic Center and the Southpointe Roadway TIF project 10

31 Transfers increased due to more money being transferred for capital projects compared to Advances decreased due to fewer advances being made to the Capital Improvement Fund.. ESTIMATED RESOURCES ANALYSIS TOTAL FOR 2018 PROPOSED BUDGET IS $38,011,479 A comparison of the composition of the budget percentages for 2017 and 2018 reflects that the 2018 Proposed Budget anticipates overall revenue to increase compared to the 2017 Adopted Budget revenues by 22.52%. The percentage variances by fund and category are detailed in the tables below. ESTIMATED RESOURCES BY FUND Adopted Proposed Budget Percent Budget Percent 2017 of Total 2018 of Total General Fund $ 12,602, % $ 12,523, % Fire/EMS 1,841, % 2,448, % Street Funds 917, % 970, % Parking Funds 690, % 796, % Capital Funds 3,082, % 9,092, % Water Funds 3,563, % 3,458, % Sewer Funds 3,361, % 3,536, % Stormwater Funds 40, % 40, % Refuse Funds 1,530, % 1,589, % Miscellaneous Funds 3,087, % 3,242, % Debt Service Funds 307, % 311, % Total Revenues $ 31,025, % $ 38,011, % The City of Oxford has five major operating funds that represent approximately 61.97% of the total estimated resources of the City. These funds are the General Fund, Water Funds, Wastewater Funds and Refuse Funds. The General Fund and Fire & EMS Fund operate governmental activities. The other three funds are utilized to operate the three main enterprises in the City - Water Service, Wastewater Service and Refuse Collection Service. ESTIMATED RESOURCES BY SOURCE Adopted Proposed Budget Percent Budget Percent 2017 of Total 2018 of Total Property Taxes $ 1,080, % $ 1,087, % Income & Hotel Taxes 9,536, % 10,215, % Locally Shared Taxes 643, % 644, % Intergovernmental Receipts 1,432, % 1,613, % Charges for Services 8,441, % 8,575, % Permits and Fees 659, % 665, % Fines, Costs & Forteitures 300, % 265, % Interest Income 277, % 327, % Miscellaneous 2,658, % 3,296, % Bonds/Loans % 6,350, % Total Operations $ 25,030, % $ 33,039, % Transfers-In 3,155, % 3,466, % Advances-In 2,839, % 1,505, % Total Revenues $ 31,025, % $ 38,011, % 11

32 WHERE IT COMES FROM Bonds/Notes 16.71% Transfer-In 9.12% Advance-In 3.96% Property Taxes 2.86% Income & Hotel Taxes 26.87% Miscellaneous 8.67% Interest Income 0.86% Fines, Costs & Forfeitures 0.70% Permits & Fees 1.75% Charges for Services 22.56% Intergovernmental Receipts 4.25% Locally Shared Taxes 1.70% WHERE IT GOES TO Transfers-Out 8.28% Other Nonoperating Expenditures 7.29% Advances-Out 3.59% Personnel Services 31.51% Debt Service 1.96% Operating Expenditures 15.81% Capital Outlay 31.55% 12

33 APPROPRIATION ANALYSIS TOTAL FOR 2018 PROPOSED BUDGET IS $41,877,831 The table below compares the 2017 Adopted Budget to the 2018 Proposed Budget on a fund-by-fund basis. The 2018 Proposed Budget reflects an increase in the appropriation level from the 2017 Adopted Budget. The increase in personnel expenditures is in 2018 is the budgeted 3% - 2.5% COLA increase for all full time employees as well five additional full time employees. The increase in capital spending can be attributes to the Aquatic Center and the Southpointe Roadway TIF projects. The changes in the General Fund, Fire & EMS Fund, Water Funds, Wastewater Funds and Refuse Funds are detailed in the major funds section of this document. APPROPRIATIONS BY FUND Adopted Proposed Budget Percent Budget Percent 2017 of Total 2018 of Total General Fund $ 12,543, % $ 12,523, % Fire & EMS 2,093, % 2,294, % Street Funds 917, % 969, % Parking Funds 748, % 933, % Capital Funds 4,866, % 11,952, % Water Funds 3,877, % 3,427, % Wastewater Funds 3,982, % 4,236, % Stormwater Funds 45, % 40, % Refuse Funds 1,620, % 1,678, % Miscellaneous Funds 3,232, % 3,511, % Debt Service Funds 307, % 311, % Total Appropriations $ 34,233, % $ 41,877, % The five major funds of the City represent approximately 57.69% of the total appropriations for the entire City. The Capital outlay constitutes 31.55% of the total 2018 Proposed Budget appropriations. Debt Service payments embody 1.96% of the total City appropriations for the 2018 budget year. The General Fund encompasses more than 36% of the overall appropriations in the 2017 Adopted Budget and more than 29% of the 2018 Proposed Budget. More than 47% of the appropriations of the City are for personnel services and operating expenses. 7.29% of the budget will be spent for non-operating expenditures. Transfers-Out reflects 8.28% of the 2018 Proposed Budget with Advances-Out equaling 3.59%. APPROPRIATIONS BY CATEGORY Adopted Proposed Budget Percent Budget Percent 2017 of Total 2018 of Total Personnel Services $ 12,353, % $ 13,197, % Operating Expenditures $ 6,333, % $ 6,620, % Capital Outlay $ 6,002, % $ 13,213, % Debt Service Expenditures $ 843, % $ 822, % Other Nonoperating Expenditures $ 2,705, % $ 3,052, % Total Operations $ 28,238, % $ 36,905, % Transfers-Out 3,155, % 3,466, % Advances-Out 2,839, % 1,505, % Total Appropriations $ 34,233, % $ 41,877, % 13

34 ANALYSIS OF APPROPRIATIONS Adopted Proposed Percentage Budget Budget Percent Increase Change From of Total (Decrease) Personnel Services $ 12,353,887 $ 13,197, % $ 843, % Operating Expenditures 6,333,912 6,620, % 286, % Capital Outlay 6,002,403 13,213, % 7,210, % Debt Service 843, , % (20,482) -2.43% Other Nonoperating Expenditures 2,705,364 3,052, % 346, % Transfer-Out 3,155,630 3,466, % 311, % Advances-Out 2,839,100 1,505, % (1,333,600) % Total Expenditures $ 34,233,421 $ 41,877, % $ 7,644, % Personnel Services Proposed Budget $ 13,197,378 Personnel services includes the costs for salaries, overtime, pension payments, workers' compensation costs, FICA, Medicare, health insurance and other personnel benefit incentive costs. It includes the cost for volunteer recognition and community functions in the Fire Department. The cost for uniforms and employee vehicle allowances are also included. The costs of all full-time, part-time, seasonal and volunteer payments are incorporated in this appropriation. The increase in personnel expenditures is in 2018 is the budgeted 3% - 2.5% COLA increase for all full time employees as well additional full time employees (5), 14.2% increase in Workers Compensation payments for Firefighter/EMT s and a 6.5% increase in Workers Compensation payments for other employees. Operating Expenditures Proposed Budget $ 6,620,008 Operating expenditures consist primarily of contractual obligations, but includes other costs such as materials, operating supplies, office supplies, energy costs, repair, and maintenance costs. The overall increase Citywide is at 4.52% above the prior year's budget. The increase is mostly due to contract with the Rumpke for collection services, opening of newly refurbished City Hall, Fire & EMS expenditures and Income Tax Collection and Refund expenditures. Capital Outlay Proposed Budget $ 13,213,063 The detail of capital spending can be reviewed in detail in capital budget section as well as water, wastewater, refuse and parking fund sections of this document. Debt Service Proposed Budget $ 822,643 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, wastewater and refuse sections of this document. The Refuse Fund made its last debt service payment in Other Nonoperating Expenditures Proposed Budget $ 3,052,306 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 medical expenses in the Employee Benefit Fund. Transfers-Out Proposed Budget $ 3,466,933 Budgeted transfers have an increase of 9.87% compared to This is attributed to more money being transferred for capital improvements Advances-Out Proposed Budget 1,505,500 $ At this time the City anticipate the need to advance any monies for certain capital projects to cover expenses until reimbursement from outside funding sources are received. There are three advances and repayment of the advances Southpointe Roadway TIF, Contreras Rd. culvert improvements, Brown & College signalization project and OVI Task Force funding. 14

35 BUDGET SUMMARY EXPENDITURES - ALL FUNDS ACTUAL ACTUAL ACTUAL BUDGETED BUDGETED FUND NAME General Fund $ 13,085,676 $ 12,657,458 $ 13,471,919 $ 12,543,071 $ 12,523,197 SPECIAL REVENUE FUNDS 122 Street Fund $ 866,615 $ 839,830 $ 801,400 $ 897,069 $ 949, State Highway Improvement Fund 15,169 18,373 16,771 20,200 20, Community Development Block Grant 39,405 85, , , , CDBG Loan Fund - 20, , , Parking Meter Fund 650, , , , , Life Squad Gift Fund 7,793-14, Affordable Housing Trust Fund Law Enforcement Fund 9,102 20,481 5,497 59,000 67, Enforcement and Education Fund 84,375 54,282 36,028 49,403 12, FEMA Grant Fund Special Assessment Fund - 59,408 46, , , Fire & EMS Fund 1,286,751 2,016,788 1,671,339 2,093,754 2,294, OVI Task Force Fund , , ,695 Subtotal Special Revenue Funds $ 2,960,006 $ 3,706,914 $ 3,975,505 $ 4,676,432 $ 5,090,843 DEBT SERVICE FUNDS 152 Parks Improvement Bond Fund $ 306,800 $ 309,300 $ 310,850 $ 307,075 $ 311,763 Subtotal Debt Service Funds $ 306,800 $ 309,300 $ 310,850 $ 307,075 $ 311,763 CAPITAL PROJECT FUNDS 140 Capital Equipment Fund $ 459,247 $ 330,864 $ 249,576 $ 308,200 $ 275, Capital Improvement Fund 3,799,396 2,287, ,704 1,398,050 1,271, Parking Improvement Fund 39,946 54,237 25,508 50, , Municipal Facilities Capital Imp Fund - 1,424, ,279 2,213,500 2,761, Oxford Area Trail Capital Imp Funf - 718, , , , Aquatic Center Capital Imp Fund ,650, South Pointe Roadway TIF Cap Imp Fund ,400,000 Subtotal Capital Project Funds $ 4,298,589 $ 4,815,706 $ 2,047,647 $ 4,637,750 $ 11,688,513 ENTERPRISE FUNDS 312 Water Bond Debt Retirement Fund $ 887,400 $ - $ - $ - $ Water Capital Equipment Fund 46, ,768 98, , , Water Operating Fund 2,832,051 1,992,962 2,459,704 2,690,589 2,717, Water Improvement Fund 396, , , , , Water Capital Benefit Fund NE 133, , Water Capital Benefit Fund NW 133, , Water Capital Benefit Fund SE 133, ,000 27, Water Capital Benefit Fund SW , Sewer Capital Equipment Fund 96, ,524 74, , , Sewer Operating Fund 2,981,701 2,967,471 2,983,039 3,290,091 3,337, Sewer Improvement Fund 478,812 53,401 24, , , Sewer Capital Benefit Fund NE , Sewer Capital Benefit Fund NW , Sewer Capital Benefit Fund SE ,000 42, Sewer Capital Benefit Fund SW , Refuse Fund 1,867,501 1,622,203 1,510,749 1,618,926 1,677, Stormwater Utility Fund 25,478 34,426 26,587 45,000 40, Landfill Post-Closure Fund ,200 1,200 Subtotal Enterprise Funds $ 10,012,581 $ 7,679,052 $ 8,024,564 $ 9,525,206 $ 9,382,364 INTERNAL SERVICE FUNDS 230 Employee Benefits Fund $ 1,649,110 $ 2,433,279 $ 4,330,868 $ 2,045,528 $ 2,370, Internal Service Fund 246, , , , ,509 Subtatal Internal Service Funds $ 1,895,779 $ 2,587,406 $ 4,469,926 $ 2,311,037 $ 2,633,301 FIDUCIARY FUNDS 120 Hotel Tax Fund $ 230,033 $ 226,117 $ 241,854 $ 230,000 $ 245, Board of Building Standards Fund 2,644 2,490 3,669 2,850 2, Oxford Natural Gas Fund 3, Subtotal Fudiciary Funds $ 235,677 $ 228,619 $ 245,523 $ 232,850 $ 247,850 GRAND TOTAL $ 32,795,108 $ 31,984,455 $ 32,545,934 $ 34,233,421 $ 41,877,831 15

36 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 Human Resources Director 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 Finance Specialist 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 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

37 PERSONNEL SUMMARY LISTING Full-Time Employees by Department ACTUAL ACTUAL BUDGETED ACTUAL Safety Department - Fire Division Fire Chief/Inspector Fire Capitan Firefighter 3 6 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 1 Total Police Division Service Department Service Director Environmental Specialist Administrative Assistant III Custodian Total Service Department Engineering Division City Engineer Engineer 1 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 1 Total Streets and Maintenance Division

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

39 Summary of Part-Time Employees by Department General Government Funds Safety Department - Police Division Streets and Maintenance Division Assistant to Chief - Business Liasion 1 Labors 4 Police Officer 1 Public Safety Assistant 4 Parking Control Public Safety Communications Officer 4 Assistant to Chief - Parking 1 10 Safety Department - Fire Division Service Firefighter/EMT 30 Assistant Service Director 1 Parks & Recreation Department Park/Recreation Technician 5 Program Coordinator 3 Senior Program Coordinator 1 Custodian 3 12 Total General Government Funds Business-Type Funds 52 Water Division Water Plant Operators 1 Wastewater Division Labor Total Business-Type Funds 1 General Governmental Funds Safety Department - Fire Division Firefighter and or EMT 64 Captains 3 Lieutenants 1 68 Total General Governmental Funds 68 Summary Volunteers by Department Summary Seasonal Employees by Department General Governmental Funds Parks & Recreation Department Streets and Maintenance Division Park/Recreation Technician 36 Labors 7 Program Coodinator 3 39 Total General Governmental Funds 46 Business-Type Funds Water Division Wasterwater Division Distribution Plant Labor 1 Labor 0 Collections Labor 1 1 Total Business-Type Funds 2 19

40 TOTAL CITY CITY OF OXFORD 2017 PROJECTED SUMMARY OF FUND BALANCES BUDGETARY BASIS STREET PARKING WATER WASTEWATER OTHER & STATE & PARKING CAPITAL WATER & WASTEWATER & STORM MISCELLANEOUS DEBT TOTAL GENERAL FIRE/EMS HIGHWAY IMPROVEMENT PROJECTS IMPROVEMENT IMPROVEMENT WATER REFUSE FUNDS SERVICE CITY RECEIPTS 12,031,519 2,201, , ,059 1,187,893 2,826,400 2,920,710 1,359 1,641,939 3,561,602-27,389,713 EXPENDITURES 9,582,945 1,894, , ,782-1,913,662 2,681,118-1,472,806 2,790, ,075 22,032, NET OPERATIONS 2,448, ,439 (528,467) 154,277 1,187, , ,592 1, , ,519 (307,075) 5,356,982 CAPITAL IMPROVEMENTS - 725,662-45,000 6,499, , ,919 45, ,301-8,616,624 TRANSFERS IN 160,696 18, ,893 32,000 4,185, , ,000 40,000-30, ,075 6,556,530 TRANSFERS OUT 5,015, , , ,095-32,095 14,700-6,556,530 ADVANCES IN 1,435, ,205, ,000-2,871,100 ADVANCES OUT 1,435, ,205, ,000-2,871,100 NET INCOME (DEFICIT) (2,405,763) (400,073) 41,426 (55,714) (1,126,198) 430,187 (416,422) (3,641) 137, ,518 - (3,259,642) BEG FUND BALANCE 8,075,401 2,277, , ,675 6,005,419 5,683,482 4,879,761 47,982 3,104, ,311-31,719,601 ENCUMBERED - - ENDING FUND BALANCE 5,669,638 1,877, , ,961 4,879,221 6,113,669 4,463,339 44,341 3,241, ,829-28,459,959 Total Operating Expenditures 22,032,731 Total Capital Expenditures 8,616,624 Total Budgeted Expenditures 30,649,355

41 TOTAL CITY CITY OF OXFORD 2018 BUDGET SUMMARY OF FUND BALANCES BUDGETARY BASIS STREET PARKING WATER WASTEWATER OTHER TOTAL & STATE & PARKING CAPITAL WATER & WASTEWATER & STORM MISCELLANEOUS DEBT CITY GENERAL FIRE/EMS HIGHWAY IMPROVEMENT PROJECTS IMPROVEMENT IMPROVEMENT WATER REFUSE FUNDS SERVICE RECEIPTS 11,634,494 2,430, , ,618 7,654,026 2,727,343 2,996, ,589,177 2,982,742-33,039,046 EXPENDITURES 9,982,462 2,219, , ,690-2,062,617 2,933,111-1,604,373 3,110, ,763 23,692,335 NET OPERATIONS 1,652, ,949 (608,137) 163,928 7,654, ,726 63, (15,196) (128,204) (311,763) 9,346, CAPITAL IMPROVEMENTS - 74, ,500 11,429, , ,200 40,000 50, ,500-13,213,063 TRANSFERS IN 135,953 18, , , , , ,000 40,000-30, ,763 3,466,933 TRANSFERS OUT 1,787, , , ,004-24,004 14,700-3,466,933 ADVANCES IN 752, , ,000-1,505,500 ADVANCES OUT 752, , ,000-1,505,500 NET INCOME (DEFICIT) - 154,449 1,302 (137,207) (2,859,210) 30,772 (699,636) 782 (89,200) (268,404) - (3,866,352) BEG FUND BALANCE 5,669,638 1,877, , ,961 4,879,221 6,113,669 4,463,339 44,341 3,241, ,829-28,459,959 ENDING FUND BALANCE 5,669,638 2,031, , ,754 2,020,011 6,144,441 3,763,703 45,123 3,152, ,425-24,593,607 Total Operating Expenditures 23,692,335 Total Capital Expenditures 13,213,063 Total Budgeted Expenditures 36,905,398

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45 ORGANIZATIONAL STRUCTURE The following presentations are the "List of Elected Public Officials", the "List of City Administrators"' and the "List of Department Directors" outlining their role in the budget process, and the official organization chart for the City of Oxford. LIST OF ELECTED PUBLIC OFFICIALS CITY COUNCIL Kate Rousmaniere, Mayor Mike Smith, Vice Mayor Bob Blackburn, Councilor Steve Dana, Councilor Glenn Ellerbe, Councilor Kevin McKeehan, Councilor Edna Southard, 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 Human Resources Director Economic Development Director Fire Chief Parks & Recreation Director Police Chief Service Director Jung-Han Chen Mary Ann Eaton Candi Fyffe Alan Kyger John Detherage Casey Wooddell John Jones 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

46 Boards Appeals (Building & Housing) Zoning Appeals Community Improvement Corp. Income Tax Review McCullough Hyde Hospital Board of Trustees Personnel Appeals Recreation City of Oxford Organizational Chart Citizens City Council Boards Commissions Commissions Charter Advisory Community Relations (Civil Rights) Environmental Historic & Architectural Preservation Housing Advisory Planning Police Community Relations & Review 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

47 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

48 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

49 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 Enterprise (Utilities) Funds 110 General Fund 320 Water Capital Equipment Fund 321 Water Operating Fund Special Revenue Funds 322 Water Improvement Fund 381 Water Capacity Benefit Fund NE Quadrant 122 Street Fund 382 Water Capacity Benefit Fund NW Quadrant 123 State Highway Improvement Fund 383 Water Capacity Benefit Fund SE Quadrant 126 Community Development Block Grant Fund 384 Water Capacity Benefit Fund SW Quadrant 128 Community Development Block Loan Fund 330 Wastewater Capital Equipment Fund 130 Parking Meter Fund 331 Wastewater Operating Fund 210 Life Squad Gift Fund 332 Wastewater Improvement Fund 212 Affordable Housing Trust Fund 391 WWater Capacity Benefit Fund NE Quadrant 412 Enforcement and Education Fund 392 WWater Capacity Benefit Fund NW Quadrant 416 FEMA Grant Fund 393 WWater Capacity Benefit Fund SE Quadrant 417 Special Assessment Fund 394 WWater Capacity Benefit Fund SW Quadrant 418 Fire & EMS Fund 341 Refuse Fund 419 OVI Task Force Fund 351 Storm Water Fund 353 Landfill Post-Closure Fund Debt Service Fund Internal Service Funds Parks Imp. Bond Debt Service Fund 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 143 Municipal Facilities Improvement Fund 144 Oxford Area Trails Improvement Fund FIDUCIARY FUND TYPES 145 Aquatic Center Improvement Fund 146 Southpointe Roadway TIF Improvement Fund Agency Funds Expendable Trust Fund 120 Hotel Tax Fund 414 Board of Building Standards Fund 410 Law Enforcement Trust Fund 415 Oxford Natural Gas Refund Fund 27

50 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 OVI TASK FORCE 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. To account for disbursement of federal funds received pursuant to the OVI Task Force Grant for OVI Task Force activities 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

51 SPECIAL ASSESSMENT FUND CAPITAL IMPROVEMENT FUND CAPITAL EQUIPMENT FUND MUNICIPAL FACILITIES IMPROVEMENT FUND OXFORD AREA TRAILS IMPROVEMENT FUND AQUATIC CENTER IMPROVEMENT FUND SOUTHPOINTE ROADWAY TIF IMPROVEMENT FUND PARKING IMPROVEMENT FUND WATER OPERATING FUND WATER IMPROVEMENT FUND WATER CAPITAL IMPROVEMENT FUND WATER CAPACITY BENEFIT FUNDS WASTEWATER OPERATING FUND WASTEWATER IMPROVEMENT 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 facilities. To account for financial resources used for the acquisition, construction or improvement to the Oxford Area Trails project. To account for financial resources used for the acquisition, construction or improvement for new Aquatic Center. To account for financial resources used for the acquisition, construction or improvement of Southpointe Roadway TIF project. 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. WASTEWATER CAPITAL EQUIPMENT FUND To account for financial resources used for the acquisition of equipment. WASTEWATER CAPICITY BENEFIT FUNDS STORM WATER FUND REFUSE FUND LANDFILL POST-CLOSURE INVESTMENT FUND 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. 29

52 EMPLOYEE BENEFITS FUND INTERNAL SERVICE FUND HOTEL TAX FUND BOARD OF BUILDING STANDARDS FUND OXFORD NATURAL GAS REFUND FUND 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. 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 152 Fire & EMS 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 Wastewater Plant 345 Urban Forestry 831 Wastewater Collection 360 Economic Development 832 Wastewater Administration 370 CDBG 834 Finance Allocation Wastewater 400 CDBG Revolving Loan 835 Wastewater Fund Insurance 408 MIS 836 MIS Allocation Wastewater 410 City Manager 837 City Manager Allocation Wastewater 420 Finance 838 H R Allocation Wastewater 421 Income Tax Collection 839 Engineering Allocation Wastewater 430 Law 840 Legislative Allocation Wastewater 450 Human Resources 850 Landfill Post Closure 465 Clerk of Council 851 Refuse Collection & Transfer 470 Legislative 852 Refuse Administration 480 Municipal Building 854 Refuse 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 Medical Benefits 30

53 610 Swimming Pool 994 Contingency 620 Recreation Programs 995 Debt Service 630 Parks Maintenance 997 Repay Advance to 680 Recreation Administration 998 Advance to 710 Parking 999 Transfer to 711 Parking Improvements 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 Personnel Board. 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 31

54 Council, City Manager, and the administrative staff; prepares and reviews legal documents on a timely basis, and is responsible to review and inform departments of new laws enacted that affect City functions. The Finance Department is primarily responsible for the administration, direction, coordination, and supervision of all City Financial functions and operations involving, financial planning, budgeting, debt management, investments, accounting, purchasing, payroll, financial reporting, and utility accounts and billing. The Finance Director is appointed by City Council and serves at the pleasure of City Council for an indefinite term. The Finance Department is responsible for keeping accurate financial records for the City of Oxford; provide financial related information to management; and supplies financial support services to all City departments. The Police Department's primary responsibility is maintaining peace, reducing crime, protecting lives and property, and providing professional service to the community. The Police Department is divided into 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. 32

55 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. 33

56 City Manager s Office Departmental Mission Statement To ensure that the policies of City Council are followed and implemented by all City employees in a top quality customer service, cost-efficient, and effective manner to enhance the quality of life for all residents and visitors of the city. Description Under the City Charter the City Manager serves as the Chief Executive Officer and is responsible for the administration of all activities of the City including: seeing that the charter and all ordinances of the City are faithfully observed; appointing all City employees; submitting the tax budget and annual budget to Council for approval; administering all appropriations made by the Council; preparing and submitting monthly reports to the Council; signing all contracts and agreements on behalf of the City; making recommendations to Council concerning policy and programs; serving as an ex officio member on all boards and commissions; and performing other duties as may be required by the City Council. Goals-2018 Complete the construction of the City Administrative and Police Division Renovation Projects with existing reserves. Implement new Charter Review Provisions including the establishment of the Personnel Appeals Board. Develop construction and debt issuance plans to construct a new Oxford Aquatic Center in 2018/2019. Achieve with staff and OVB completion of future phases of the Oxford Area Trail System. Provide leadership to promote new voted property tax levy for funding the OAT Project. Continue providing support and leadership to the Civil Rights Commission and the Police Community Relations and Review Commission. Work with developer and staff to finance and complete Southpointe Roadway with TIF proceeds. Assist Council in determining the best option for providing local court services. Continue to advance plans for Amtrak Station and Uptown Theatre. Accomplishments-2017 Provided leadership for the recently established Police Community Relations and Review Commission. Promoted the Charter Review Amendments which was adopted by 67.4% of the Oxford voters. Advanced the establishment of a Personnel Appeals Board to replace the Civil Service Commission. Held new Council Member Orientation. Coordinated mailing of a Subsequent Opt-Out letter for the City s Electric Aggregation Program. Hired and managed a consultant to provide information and options to address Municipal Court Services. Negotiated new three year Fire/EMS Contract with Oxford Township. Completed negotiations with Police Supervisory and Patrol Unions. Established five TIF Districts to complete roadway as agreed to in the 2006 Development Agreement. Completed final year of six years serving on the Oxford United Way Board. Finalized plans and specifications for the Municipal Facilities Capital Improvements (City Hall for Police and Lane Library for Administration). Signed contract for $2.9 million Administration Project. 34

57 Annexed Century 21 office on 3996 Millville-Oxford Road. Worked with Police Chief and Miami staff to make several violations civil penalties rather than criminal. Proposed and established formal Sister City Agreement with Differdange, Luxembourg. Held and facilitated Council Annual Strategic Planning Retreat. Identified Merry Day Park as a proposed site for new facility for the Oxford Community Choice Pantry. 35

58 Service Department Departmental Mission Statement The Service Department s mission is to support and enhance a high Quality of life for the City s residents, businesses, and visitors by providing well planned, environmentally sensitive, and cost effective Utility, infrastructure, and solid waste & recycling services to promote public health, personal safety, transportation, economic growth and civic vitality. Description The Service Department consists of nine division including Administration, Engineering, Street & Maintenance, Building Services, Water Production, Water Distribution, Wastewater Treatment, Wastewater Collection, and Environmental Affairs. Goals 2018 Complete the renovation of the old Lane Library building for use by Administrative offices of the City. City departments utilizing the renovated building include the City Manager s Office, Human Resources, Economic Development, Community Development, Finance, and Public Services. In conjunction with Economic Development, continue long term planning and inter-agency partnering for a rail platform to accommodate passenger rail service in the City. Continue long term planning, in compliance with Ohio EPA rules yet to be published, for the modernization of the City s water treatment plant to include water softening technology, corrosion control for the distribution system, improved water disinfection technology, and transition to above ground fuel storage for on-site emergency power generation. Complete the reconstruction of the Sandra Drive culvert using grant funding won from the Ohio Public Works Commission. Continue planning and implementation of the master plan for the Oxford Area Trail System as a recreational beltway around the City. Accomplishments 2017 Entered into a $2.4M construction contract with Kramer & Feldman, Inc. for the renovation of the old Lane Library building. Work will be 80% complete by year s end. Continued significant funding of sidewalk repair and construction including a $350,000 contract with Stang, LLC. This work will link previously isolated sections of sidewalk as well as link the new Kramer Elementary School to the City s sidewalk network. A new Morning Sun Rd. sidewalk was also constructed linking Sycamore St. to Kelly Dr. Continued utilization of Community Development Block Grant funds to remove barriers from the City s sidewalk network and installation of ADA compliant ramps to improve access to all. 36

59 Police Division Departmental Mission Statement The Division of Police shall endeavor to promote a personalized, proactive partnership between the police and the Oxford community to reduce fear and incidence of crime, and to solve contemporary problems with the goal of improving the quality of life for all. Description The Police Department s primary responsibility is maintaining peace, reducing crime, protecting lives and property, and providing professional service to the community. Goals To further our community outreach and increase police legitimacy with our community by using procedural justice, community oriented policing, and technology that builds trust. Continue with recruiting strategy implemented last year for long-term success in hiring highly qualified and diverse employees. Increase the quality of life in our community through effective enforcement of violations related to noise, alcohol, disorderly conduct, and litter. Reduce the fear and incidence of crime. Continue the comprehensive approach to substance abuse issues working with our partners in various roles to include prevention, deterrence, treatment, and enforcement. Coordinate with Service Department and contractors on the renovation of the current municipal building for exclusive use by the Police Division as a police headquarters. Effectively manage parking as a public resource, encourage turnover of vehicles at meters in the business district, and promote voluntary compliance with parking ordinances. Accomplishments New partnership formed with Umona Sharp, Opiate Recovery Outreach Coordinator (Butler Behavioral Health) to bring additional treatment options for those with dual diagnosis (mental illness/substance abuse). Obtained $14,000 in funding for a new K9, equipment and training from TriHealth via the Matt Haverkamp Foundation. K9 Roscoe and his handler, Officer Matt Hardin, completed the six-week handler course at Shallow Creek Kennels in Pennsylvania. K9 Roscoe started road patrol on August 8, Hired two FT Dispatcher/Clerks, 2 FT Police Officers, and 1 PT PSA. Officer Kevin Butler received the Lifesaving Award for performing CPR on a young male involved in a fight at the Woods bar. Officer Mark Ledermeier received a Commendation for his acts during the same incident. Presented changes to the Civil Offense Ordinance, which City Council enacted. This created the ability to use civil citations for enforcement of an expanded list of city ordinances. This was necessary due to the Butler County Prosecutor s unwillingness to continue to prosecute city ordinance violations. Adopted and implemented state standards established by the Ohio Collaborative Community Police Advisory Board as part of the state s efforts to strengthen community and police relations. Certified as a Full Compliance agency through the Ohio Collaborative Law Enforcement Agency Certification program. 37

60 As part of the Butler County Incident Management Team, Lt. Robinson was deployed to Tallahassee, Florida to support Hurricane Irma relief. The City will be reimbursed $19, for this deployment. Entered into a full-time contract with Talawanda School District to provide a School Resource Officer for 40 hours per week. Reimbursement in the amount of approximately $35,000 is expected for the school year. Obtained a $11, Drug Use Prevention Grant from the Ohio Attorney General s Office that helps fund our SRO. Collaborated with MUPD to perform joint patrols on high call volume weekends. The City received $9, in reimbursement for overtime from Miami University for these patrols. All officers completed their Continuing Professional Training (CPT) hours. Twenty hours were required this year by the State in specific areas which included: Trauma Informed Policing, Practical Application of Force, Legal Update, and Officer & Community Wellness. Held another very successful 19th Session of our Citizens Police Academy. More public engagement through an increased presence on social media by creating Instagram account and creating regular Facebook features that have been very popular such as Weekend Update, Warrant Wednesday, and Fun Fact Friday. Continued Coffee with a Cop program to improve community engagement. Implemented a Meet Your Neighbors night in cooperation with MU Associated Student Government (ASG) and held four such events at local churches. This featured informal discussions between students and night shift Police Sergeants. Continued to work with the Police Community Relations and Review Commission to increase the transparency of OPD and to improve community relations, especially with the minority community. Purchased Body Worn Cameras and working to implement the new technology. On Feb 11th a sexual assault involving three male suspects was reported. After a thorough investigation a 72 count indictment was delivered by the Butler County Grand Jury. The trials for the three male suspects are to begin in January On March 26 th two college aged persons were found dead from drug overdoses. The drug dealer that supplied the narcotics was identified and is awaiting adjudication in the Butler County Common Pleas Court. On March 28th an aggravated burglary involving the use of firearms was reported. The Criminal Investigations Unit was able to determine that the burglary was in fact related to a drug deal. Involved parties were identified and later convicted of drug trafficking offenses. At the end of April 2017 four (4) Miami University students were arrested following their indictment by the Butler County Grand Jury for trafficking in drugs. These cases were investigated over several months by the Butler County Undercover Regional Narcotics Task Force (B.U.R.N. Task Force). OPD is currently a member of this task force with one (1) detective assigned as a full time agent. OPD s Butler County Regional SWAT officers participated in approximately 700 hours of training throughout the year. They were deployed a total of six (6) times to support missions throughout Butler County. This includes one (1) mission to escort a truck load of drugs/evidence from OPD to a disposal site in Cincinnati. Joined the countywide Serious Traffic Accident Reconstruction Team (S.T.A.R.T.), a multijurisdictional traffic crash reconstruction team. Through this team Officer Hardin has been certified as a level IV traffic reconstructionist. Det. Sgt. King and Det. Blauvelt attended OPOTA s 2-week Evidence Technician course hosted by Cincinnati Police Department. Upon completion and certification as EV Techs they joined 9 other OPD officers on the department s Crime Scene Technician Team. Sgt. Jenkins and OPD hosted a police mountain bike course for OPD, MUPD, and BCSO. The 10 officers successfully completed the course and obtained the International Police Mountain Bike Association (IPMBA) certification. 38

61 Fire & EMS Department Departmental Mission Statement The mission of the City of Oxford Fire Division is to progressively protect lives and property from all dangerous situations by doing the right things, at the right time, for the right reasons. We will fulfill this mission by providing emergency response, public education, and fire prevention in a fiscally responsible manner to the best of our ability with all available resources. Description The Oxford Fire Division provides Fire and Emergency Medical Services to the citizens and visitors of the City of Oxford, Miami University, Oxford Twp. and EMS to the western half of Milford Twp. totaling 53 square miles from one station located at the corner of W. Spring and S. Elm St. In addition to emergency response we also provide fire prevention education to all ages, life safety inspections, plan review and new construction inspections, CPR/AED classes, in-house fire and EMS continuing education classes, and stand-by fire and EMS personnel for special events. In an effort to stretch our budget as far as possible, we perform our own fire hose and breathing air pack annual testing and turn-out gear inspections in addition to the everyday maintenance and repairs that are conducted by the staff. Goals Hire three Full-Time firefighter/paramedics, one for each 24 hour shift to address the increased run volume and lack of available part-time applicants. Add battery powered exhaust fans that are lighter than our current electric and gas units. Accept delivery and place in service new 2000 gallon pumper/tanker. This project will reduce our fleet by one truck, saving maintenance and insurance cost. Complete in-house Firefighter I and EMT-Basic classes for student volunteers. Accomplishments Replaced 2003 SUV utility vehicle in poor condition with a more versatile pick-up truck. This vehicle will be used for fire inspections, transporting emergency personnel and equipment, and general errands. Replaced power EMS cot/loading system. This unit replaced a cot that has reached the end of its useful life, completing this project of three units over the last two years. Changed one 24-7 part-time shift to a full-time position by hiring three full-time firefighter/paramedics. This move helped lessen the effects of a shrinking part-time pool in the region. Inspected each commercial occupancy once and all fraternity houses at least three times. Likely the first time in the history of the City. Replaced two HVAC units with in-house labor. Received four new cardiac monitor/defibrillators from a McCullough-Hyde Tri-Health Hospital grant program. Purchased three Lucas mechanical CPR devices with the money saved from the MHMH defibrillator grant. 39

62 Community Development Department Description The Community Development Department is responsible for administering plans and program for the comprehensive and orderly development of the City. The Director oversees the department s functions in planning, zoning, building/housing inspection, mapping and property maintenance. The Director coordinates interdepartmental reviews of subdivision and development plans with department heads, commission and Council. The Director or staff meets with perspective applicants, architects, and developers to discuss application procedures, proposed plans and development regulations. The Community Development Department also reviews all development plans to determine compliance to rules and regulations, and conducts zoning inspections on all building/zoning projects. Additionally, this department manages around 4600 rental permits on an annual basis and schedule inspections to ensure rental properties meet the City s minimum standards. This department also provides code enforcement on a complaint-driven basis for property maintenance, zoning and building standards. This department also prepares reports, memos and minutes for the Board of Zoning Appeals, Historic and Architectural Preservation Commission, Housing Advisory Commission, Housing Appeals Board and Planning Commission, City Manager, City Council and Mayor. This Department also provides staffing support to these Boards and Commissions at their monthly meetings. The Department staff consists of the Community Development Director, Planner, Technical Assistant to the Director and two Administrative Assistants. This department also provides critical staffing and resources during the ShareFest-a recycling effort at the end of the MU school year to coordinate collection efforts and distribute usable items to needed individuals/families through participating social service agencies throughout the Butler County. We also provide logistical, mapping and resources support to the WalkAbout at the beginning of the MU school year to the students living Off-Campus. Goals To review the rules and regulations to reflect the vision of the Comp Plan, City Council. To administer and improve compliance to development standards in an efficient and effective manner in content to all segments of the greater Oxford community. To provide consistent staff support to all Boards and Commissions. Key Objectives Continue to review the current zoning map and zoning code to make necessary changes to reflect trends and directives. Streamline building application process to better service customers, internally and externally by deploying on-line building permit application software in an incremental manner. To work with staff to be responsive and resolve complaints in a timely manner. Continue to develop GIS-based department webpage to be more transparent in what we do. 40

63 Parks and Recreation Department Departmental Mission Statement The Mission of the City of Oxford Parks and Recreation Department is to enhance the Quality of Life for the citizens of Oxford and surrounding areas by planning, developing and maintaining quality recreation programs, facilities and parks. Department Motto: Let s Make It Happen! Description The City of Oxford Parks and Recreation Department (OPRD) is dedicated to the leisure pursuits of its residents. OPRD offers a broad range of high quality traditional and non-traditional programs, classes, events and services for all segments of the greater Oxford population throughout the year. OPRD is devoted to ensuring the safety of its participants and users by maintaining clean, orderly and attractive grounds and structures. OPRD strives to collaborate with other local organizations to promote local activities, enhance the image of the City of Oxford and enrich the community through the maintenance and development of programs, facilities and parks. Moreover, OPRD staff is dedicated to continuous professional development to remain knowledgeable and aware of current trends in the leisure industry. Goals Continue progressing on the design and fundraising efforts of the New Oxford Aquatic Park. Provide safe, affordable recreation programs and facilities that are comprehensive and diversified in content to all segments of the greater Oxford community Meet or exceed budget goals for the Parks and Recreation Department, Senior Citizens Center and Municipal Swimming Pool. Maintain safe, enjoyable facilities, including but not limited to, the Oxford Municipal Pool, Senior Citizens Center, TRI Community Center, Oxford Community Park, playgrounds and sports fields. Accomplishments Merry Day Park Revitalization Project equipment, mulch, shelter, fencing, etc. Sports Coordinator received Certified Youth Sports Administrator certification Sports Supervisor renewed Certified Youth Sports Administrator certification Sports Coordinator and Program Coordinator both became official OPRA members Director maintained CPO and CPRP certifications Continued enhancement of Program Activity Guide; magazine style, full color with online flipbook Numerous Donations / Grants Received OYES, GameTime, Miami, Butler Rural, local business Pool Revenue exceeded at least past 4 years totals Summer Camp - highest revenue and total participation in at least 5 years New Mutual Use Facility License signed with Talawanda School District Directed our first Summer Slam baseball tournament 14U division Increased pickleball tournament registrations to highest total this year Flag Football registrations were a record high in 2017 (90+) Hosted first annual EPIC Cup soccer tournament at OCP (120+ teams). Coming back in Held first ever Cardboard Boat Regatta at the Oxford Pool Held first ever Adult Egg Hunt at Oxford Community Park (100+ participants) New fitness classes: Water Aerobics at the pool, Boot Camp class at the TRI First Dog Day event at the Oxford Pool 29 dogs participated New Free event for all ages - Family Movie Nights hosted over the summer Freedom Fest Enhancements Hot Air Balloon and Rock Climbing Wall added Projects: re-surfaced OCP basketball courts, new TRI windows, new LED gym lights Began Rec Rewards Program offers free prizes to consistent participants 41

64 Human Resources Department Departmental Mission Statement The City of Oxford Human Resources Department provides strategic policies and procedures for the City in order to foster an environment of employee engagement, fulfillment, and productivity. Description The City of Oxford Human Resources Department is responsible for planning and developing a variety of personnel policies and programs including recruitment, retention, review, employee health and welfare, compensation, and employee engagement. The Human Resources Director serves as staff support to the Civil Service Commission and provides the City Manager with expert advice on personnel matters. Goals Assist City Manager with successful transition from Civil Service Commission to Personnel Advisory and Appeals Board. Assist City Manager, Police Chief, and Law Director in successful collective bargaining with Non- Sworn Police Union. Provide leadership in managing the city employee benefit package with emphasis on controlling healthcare benefit costs. Plan, provide and manage employee events including wellness focused programming, special events, and annual healthcare meeting. Accomplishments Director secured new provider for employee basic and supplemental life insurance plans saving approximately $12,000 annually Developed new supplemental vision coverage for employees with more coverage and benefits 42

65 Finance Department Departmental Mission Statement The Finance Department s mission is to provide its utilities customers a professional and courteous customer service experience, the City of Oxford employees prompt and timely payroll and accounting support and the City of Oxford management and general public clear, concise and accurate financial reporting. Description The Finance Departments primarily responsibilities are the administration, direction, coordination, and supervision of all City Financial functions and operations involving, financial planning, budgeting, debt management, investments, accounting, purchasing, payroll, financial reporting, and utility accounts and billing. The Finance Department is responsible for keeping accurate financial records for the City of Oxford; provide financial related information to management; and supplies financial support services to all City departments. Goals Continued implementation of new time clock software and hardware to be available to all City departments that currently use non-networked time clocks. Implementation of scheduling program and new time clock software and hardware Apply for Certificate of Achievement for Excellence in Financial Reporting for our 2017 CAFR. Apply for Award for Outstanding Achievement in Popular Annual Financial Reporting for our 2017 PAFR. Apply for Distinguished Budget Presentation Award Program for our 2018 Budget. Continue department cross training employees ensuring a smooth running department and continuous improvement. Accomplishments Implementation of new time clock software and hardware to be available to all City departments that currently use non-networked time clocks, trial run began for the first payroll of Awarded the Certificate of Achievement for Excellence in Financial Reporting for our 2016 CAFR for the 33rd consecutive year. Received the Award for Outstanding Achievement in Popular Annual Financial Reporting for our 2016 PAFR for the 2nd consecutive year. Received the Award for Distinguished Budget Presentation for our 2017 Budget. Received the Ohio Auditor of State Award with Distinction for excellence in financial reporting for our CAFR for fiscal year ended Made a major push in the department cross training employees ensuring a smooth running department. 43

66 General Government Legislative and Executive City Council Number of ordinances Number of resolutions Number of meetings Management Information Systems Number of devices Finance Department - Purchasing Number of bid contracts awarded Number of purchase orders issued Risk Management Number of claims Public Safety Enforcement Number of incidents reported 2,404 2,446 2,106 2,047 1,935 Number of accidents investigated Number of parking citations 16,774 19,128 17,188 20,701 19,848 Number of traffic non-moving citations Number of traffic moving citations 2,149 1,340 1,787 1, Number of minor misdemeanor citations Number of DUI citations Number of arrests 1,578 1,590 1,369 1,222 1,058 Number of OPD CFS (calls for service) 29,791 44,935 27,725 26,554 29,265 Number of parking meters Emergency Medical Services Number of emergency responses 1,560 2,130 2,318 2,367 2,337 Public Works Engineer Miles of roads resurfaced Number of bridges replaced/improved Number of culverts built/replaced/improved Water District Annual water treated (in million gallons) Number of tap-ins Number of customers 4,394 4,399 4,302 4,399 4,392 Miles of water mains Sewer District Annual sewage treated (in million gallons) , Number of tap-ins Number of customers 4,100 4,123 4,153 4,162 4,104 Miles of sanitary sewers Parks and Recreation Parks Number of parks Acreage developed Acreage undeveloped Community and Economic Development Number of contacts Number of projects Number of jobs created Building Department Number of permits issued Number of inspections performed 1,628 1,576 1,359 1, Source: City of Oxford Departmental Staff CITY OF OXFORD, OHIO Operating Indicators by Function/Activity Last Ten Years 44

67 ,085 1,736 1,748 1,629 1, ,858 13,300 13,981 11,606 13, , ,114 1,095 1, ,203 24,207 21,979 17,991 18, ,314 2,326 2,486 2,711 2, ,348 4,517 4,468 4,554 4, ,094 4,313 4,274 4,245 4, (24.00) , ,027 1,249 1,221 1,381 (continued) 45

68 CITY OF OXFORD, OHIO Capital Asset Statistics by Function/Activity Last Ten Years General Government Legislative and Executive City Council Administrative office space (sq. ft.) City Manager's Office Administrative office space Finance Department Administrative office space Management Information Systems Administrative office space Public Safety Police Jail capacity Number of patrol vehicles Fire Number of fire fighting vehicles Emergency Medical Services Number of stations Number of emergency squads Public Service Engineer Centerline miles of roads Number of bridges Number of culverts Number of vehicles Water District Number of treatment facilities Miles of water lines Sewer District Number of treatment facilities Number of pumping stations Miles of sewer lines Parks and Recreation Parks Number of parks Acreage developed Acreage undeveloped Miles of trails Community and Economic Development Number of related infrastructure projects Building Department Administrative office space Source: City of Oxford Departmental Staff 46

69 (continued) 47

70 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 (Prior to January 1, 2016) 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. The Income Tax Board of Review (January 1, 2016 forward) consists of three City residents two appointed by the City Council and one appointed by the City Manager for two-year terms. Any person dissatisfied with any ruling or decision of the City's Tax Commissioner may appeal to the Board within thirty days from the announcement of such ruling or decision by the Commissioner and the Board shall, on hearing, have jurisdiction to affirm, reverse, or modify any such ruling or decision or any part thereof. McCullough-Hyde Hospital Board of Trustees consists of ten members appointed by the Mayor with the approval of City Council for five-year terms. It serves as the Board of Directors for the hospital, in accordance with the last will and testament of Daisy McCullough Heath. Since the hospital is a regional facility, members of the Board are not restricted to the City of Oxford. The Personnel Appeals Board of the City of Oxford shall be composed of three (3) persons who shall be appointed by City Council for three (3) year (staggered) terms. Council shall fill vacancies by appointment for the unexpired term. It shall be the duty of each member of the Board to attend all meetings of the Board and to devote as much time as is necessary to the management of the business and affairs of the Board. The Board shall have the power to hear and determine appeals of disciplinary actions, suspensions, demotions or removal of nonexempt employees if such matters are not resolved upon a hearing and determination by the City Manager. The Recreation Board consists of a minimum of five members and a maximum of seven members, two of whom are recommended by the Talawanda School Board of Education (and, thus, may not be residents of the City of Oxford). One member of City Council also meets with this board as a liaison to City Council. The Recreation Board is responsible for recommending to City Council future plans and development of playgrounds and recreational facilities and programs. 48

71 COMMISSIONS The Charter Advisory Commission reviews the existing Charter and makes such recommendations for revision as it may see fit. The City Solicitor shall provide advice and counsel as needed by the Commission. The Commission shall submit its written report to Council at an open meeting not later than December 31 of the same year. * Thereupon, the Council may take such action as it deems warranted with respect to such recommendations. The Community Relations Commission (Civil Rights) consists of five greater Oxford area residents selected by Council to serve three-year overlapping terms: one member shall be appointed for one year, two members shall be appointed for two years, and two members shall be appointed for three years. Thereafter, members shall be appointed for three-year terms of office. The Commission is charged with the responsibility of studying, investigating, conducting public meetings and public hearings relative to any and all matters of factual situations wherein there is the possibility of the existence of discriminatory practices or prejudice or discrimination which in any manner could conceivably result in any degree of deprivation of the civil rights of any person within the City of Oxford.. The Environmental Commission consists of seven members, one being a member of City Council, one appointed by the Planning Commission as an ex-officio member, plus five citizen members appointed by City Council, three of which have educational and/or professional experience in the environmental field. The City Manager is an ex-officio member of the Commission as well. The Commission shall meet on the fourth Wednesday of each month to promote and foster an awareness of environmental issues in the community, ensure the consideration of environmental quality through community programs. The Commission advises, reports, and recommends to City Council on environmental issues referred to them by City Council. The Historic & Architectural Preservation Commission usually meets the first Wednesday of each month. The Commission consists of seven residents of the City appointed by City Council for four-year terms. One member must be a member of the Planning Commission. This Commission oversees the City's historic and architectural preservation code, provides information and education on historic preservation in the City, recommends the designation of districts and sites within the City and reviews plans for building modifications within the designated historic districts. The Housing Advisory Commission meets monthly and may hold additional meetings as required to conduct its business or as requested by City Council. The Commission shall consist of seven (7) members appointed by City Council, two (2) of which shall be City Council members. The Commission has numerous duties including making recommendations to City Council on housing, disbursement of the Affordable Housing funds and other funds designed for moderate to low cost housing and development, as well as working with other assistance organizations. The Commission shall report to Council annually the status of housing issues in the City of Oxford. Appointments, with the exception of City Council members, shall initially be staggered as to length of term with one (1) member for two years, one (1) member for three (3) years, and three (3) members for four (4) years. All Commission members shall thereafter serve for a term of four years without compensation. The Planning Commission consists of seven members, two of whom are members of City Council, plus five citizen members appointed by Council from the qualified electors of the City. Citizen members shall serve 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 purpose of the Police Community Relations and Review Commission (PCRRC) is to improve communication between the City of Oxford Police Division and the community, increase police accountability and credibility with the public, and to create a fair and impartial complaint process. The objectives of the Commission are to advise the Chief of Police, the City Manager, the Civil Service Commission, and the City Council about matters relating to the policies and procedures of the Oxford Police Division, the training of law enforcement personnel, hiring procedures, and such other questions as may seem pertinent to the safety and protection of the citizenry. The Commission will take citizens complaints about officer misconduct and review any investigation of misconduct, thereby increasing police accountability to the community and community trust 49

72 in the Police Division. The commission shall consist of seven (7) residents of the city appointed by City Council for three-year terms. Council shall endeavor to reflect the community s diversity in its appointments. The Records Commission meets every six months upon call of the Chair. The Commission consists of the City Manager, who shall serve as chair, the Finance Director, the Law Director and one citizen appointed by the City Manager. The Commission is responsible for all municipal records. The Student and Community Relations Committee the SCRC consists of nine members and six ex-officio members, including one member of the Oxford City Council; three residents of the City of Oxford, at least one of whom shall reside in the Mile Square serving three-year terms; one Miami University graduate student to serve a one-year term; four undergraduate students of Miami University who are members of university-recognized organizations, one of whom shall be the Associated Student Government Secretary for Off-Campus Affairs serving one-year terms. Six ex-officio members include the City Manager or designee; the Miami University Dean of Students or designee; the Miami University Coordinator of Off-Campus Affairs; one representative of the Oxford Chamber of Commerce; one member of the Oxford Police Department; and one representative of the Talawanda School District, all serving one-year terms. The lengths of term vary. Generally meets not less than once per month during the academic year. 50

73 Policies Tab

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75 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 51

76 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 include cost for materials, supplies, professional services, contractual services, utilities, debt, and other finance uses. Budget Amendments and Supplements The appropriation ordinance may be amended during the year as additional information becomes available, provided that total fund appropriations do not exceed the current estimated resources as certified. Oxford City Council, through the passage of City Ordinance No. 3381, has given authorization to the City Manager with the approval of the Finance Director to transfer up to ten thousand dollars for any one transfer between departments within a division for any one single purpose. During the year, several supplemental appropriations may be necessary. Budget meetings are conducted with each department to review and determine the status of their budget and make recommendations for increases and reductions to the original budget. During the review, the rationale for the changes is evaluated with the department head, the Finance Director, and the City Manager. The final recommendations are submitted by the City Manager to City Council for approval. At the close of each fiscal year, the unencumbered balance of each appropriation reverts to the respective fund from which it was appropriated and becomes subject to future appropriations. The encumbered appropriation balance is carried forward to the subsequent fiscal year and need not be re-appropriated. Balanced Budget The operating and capital budgets are the City s annual financial operating plan. All funding will be subject to appropriation by City Council. The City will prepare an itemized budget for each fund and each department or program within the fund. The budget will be balanced with proposed estimated resources not exceeding the appropriations. When necessary, the following strategies will be used and they are listed in priority order: 1. improve productivity by re-evaluating expenditure requests; 2. seek assistance to support programs from outside sources; 3. improve revenue through the establishment of new service fees or increasing existing fees and charges to reduce subsidy for services; 4. seek to increase property taxes; and lastly 5. reduce or eliminate services. A diversified and stable revenue system is integral to a City maintaining protection against short-run economic fluctuations. The City continually strives to obtain additional major revenue sources as a means to balance the budget. Monthly reports are prepared to compare actual revenues to budget and to determine the variances and associated corrective action necessary. City staff and Council will review fees and charges annually and will adjust or modify such fees as to keep pace with the cost of providing the service. Budget Format and Structure Budgets for all funds are adopted on a basis consistent with generally accepted accounting principles (GAAP). The budget format and structure will follow the guidelines outlined below: 1. The budget will be prepared on the cash basis. 2. The budget will be on a departmental basis. 3. The budget will be sufficiently detailed to identify all significant sources and uses of funds. 52

77 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. Unreserved and undesignated fund balances may be appropriated as part of the adopted budget to capital projects or pay for emergency expenditures/expenses. Unreserved and undesignated fund balance should not be used to fund operating expenditures/expenses in the adopted budget. The City's fiscal year will be the calendar year and its budget calendar will be as provided for in Article VII 7.04 of the Charter of the City of Oxford, as follows: On or before July 1st of each year, the Finance Director will submit to the City Manager a calendar outlining the budget process for the upcoming year. On or before November 30th of each year, the City Manager will meet with each department head to obtain operating initiatives for the upcoming budget year. The City Manager, with the assistance of the Finance Director will determine if a temporary budget is warranted and submit either a temporary or final budget by December 31st of the current year. An operating budget will be presented to City Council at a public meeting at such time as will permit its adoption by City Council and transmittal to the County Budget Commission as required by the Ohio Revised Code. After the public meeting, the Council may adopt the proposed budget with or without amendment. In amending the proposed budget, it may add or increase programs or amounts, and may decrease or delete programs or amounts, except expenditures specifically referenced 53

78 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. 54

79 CITY OF OXFORD 2018 Capital Improvement Calendar Date Thursday, May 25 Thursday, May 25 Thursday, May 25 to Thursday, June 22 Friday, June 23 Monday, June 26 to Friday, July 17 Monday, July 31 to Friday, August 4 Monday, August 7 to Wednesday, August 09 Thursday, August 10 Thursday, August 17 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 Financial 2018 Operating Budget Calendar Date Thursday, June 1 to Thursday, July 12 Thursday, July 13 Friday, August 11 Monday, August 14 to Friday, August 18 Monday, August 28 to Friday, September 1 Tuesday, September 5 to Wednesday, September 27 Friday, September 29 Wednesday, October 11 Tuesday, November 7 Tuesday, November 21 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. First reading of the Budget Ordinance. Second reading of the Budget Ordinance. 55

80 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; 56

81 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. 57

82 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. 58

83 Major Funds Tab

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85 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 2018 General Fund budget is comprised of $12,523,197 in expenditures. This represents a decrease of $19,874 or 0.16% below the 2017 original appropriation budget of $12,543,071. The proposed revenues are estimated at $12,523,197, a decrease of $78,874 or 0.63% under the 2017 budgeted revenue of $12,602,071. The 2018 Proposed Budget is a balanced budget. The 2018 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 2018 Budget the following transfers were incorporated into the budget $294,398 for equipment and $341,629 for improvements. Key improvement projects funded by the General Fund in the 2018 capital budget are Municipal facilities improvements, street resurfacing projects, Emerald Ash Borer response, sidewalk and gutter replacements, building and pool maintenance, new roof for the Senior Center, street lighting safety improvements and Contreras Road culvert improvements. Key equipment purchases slated for 2018 include 1 ½ police cruisers and equipment, automatic license plate recognition system, 2001 Jeep replacement, city garage HVAC replacement, 61 zero turn mower replacement, 2005 GMC Canyon replacement, street light replacement at Oxford Community Park, Ford F350 one ton 4x4 replacement and various computer upgrades and miscellaneous purchases. Details can be seen in Capital Budget section. There is a 2.5 % COLA for Police Sergeants and Lieutenants and a 3% COLA adjustment included in this year s budget for all other employees. Most of the operational expenses have remained relatively flat or decreases mirroring the prior three budgets for the General Fund. Management will closely monitor spending in 2018 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 2018 Advances-In 6.01% Transfers-In 1.09% Taxes 81.39% Miscellaneous 1.28% Interest Income 1.09% Fines & Forfeits 1.05% Permits & Fees 3.80% Charges for Services 3.36% Intergovernmental 0.93% 59

86 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 2015 Actual 2016 Actual 2017 Budget 2018 Budget Millions Actual 13,167, Actual 13,574, Budget 12,602, Budget 12,523,197 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 2016 Actual 2017 Budget 2018 Budget 2015 Actual 12,657, Actual 13,471, Budget 12,543, Budget 12,523,197 60

87 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 2018 the General Fund will $4,993,620 in salaries; $1,469,366 in employee benefits; $3,519,476 in operating expenditures to perform programs and provide City services; and $1,787,985 in transfers-out and $752,750 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 2018 General Fund is the most prudent and efficient spending plan of the estimated resources available to the City. GENERAL FUND EXPENDITURES BY DISTRIBUTION Advances-Out 6.01% Salaries 39.88% Benefits 11.73% Transfers-Out 14.28% Operating Expenditures 28.10% 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 13,167,193 13,574,710 12,602,071 12,523,197 Expenses 12,657,458 13,471,919 12,543,071 12,523, 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 2018 Proposed Budget. 61

88 GENERAL FUND REVENUE BY SOURCE Actual Actual Actual Budgeted Budgeted Revenues: Taxes $ 9,533,971 $ 9,905,919 $ 10,128,711 $ 9,621,247 $ 10,192,114 Intergovernmental Receipts 87,417 75,295 64,749 79, ,957 Charges for Services 439, , , , ,260 Permits and Fees 445, , , , ,500 Fines, Costs & Forfeitures 210, , , , ,000 Interest Income 3,843 90, , , ,063 Miscellaneous 269, , , , ,600 Transfers-In 157, , , , ,953 Advances-In 2,541,200 1,614,941 1,696,126 1,419, ,750 Total Revenue $ 13,689,811 $ 13,167,193 $ 13,574,710 $ 12,602,071 $ 12,523,197 GENERAL FUND TAX BREAKDOWN Actual Actual Actual Budgeted Budgeted Taxes: Property Tax $ 1,085,084 $ 1,070,489 $ 1,085,208 $ 1,080,699 $ 1,087,000 Income Tax 7,788,100 8,213,624 8,420,652 7,942,000 8,500,000 Hotel Tax 220, , , , ,000 Local Government Tax 342, , , , ,414 Other Taxes 98,293 35,149 46,190 38,700 38,700 Total Taxes $ 9,533,971 $ 9,905,919 $ 10,128,711 $ 9,621,247 $ 10,192,114 62

89 GENERAL FUND EXPENDITURE BY PROGRAM AREA Actual Actual Actual Budgeted Budgeted Security of Persons & Property 110 Law Enforcement $ 4,341,581 $ 4,390,821 $ 4,310,644 $ 4,943,514 $ 5,085, Traffic Control 68,003 73,972 69,006 78,319 84, Street Lighting 83,838 84,260 86,407 88,485 89,812 Total $ 4,493,422 $ 4,549,053 $ 4,466,057 $ 5,110,318 $ 5,259,413 Public Health & Welfare 210 Cemeteries $ 10,057 $ 9,925 $ 9,870 $ 15,000 $ 15, Public Health 6,609 6,542 6,570 6,600 6, Community Assistance 105, , , , ,464 Total $ 122,530 $ 122,331 $ 123,304 $ 131,064 $ 133,064 Leisure Tima Activities 290 Senior Ctens/Cmty Ctr $ 44,510 $ 38,344 $ 26,880 $ 34,906 $ 34, Swimming Pool 100,226 88, , , , Recreation Programs 834, , , , , Parks & Public Property 388, , , , ,541 Total $ 1,367,609 $ 1,368,693 $ 1,340,489 $ 1,437,158 $ 1,477,534 Community Environment 310 Planning Department $ 353,476 $ 371,089 $ 371,992 $ 402,968 $ 427, Inspections 353, , , , , Affordable Housing 12,600 12,600 12,600 10,000 8, Urban Forestry 33,133 33,524 32,122 32,500 32, Economic Development 103, , , , ,973 Total $ 855,752 $ 852,309 $ 942,940 $ 935,569 $ 1,039,674 General Government 408 MIS $ 90,833 $ 89,623 $ 97,674 $ 108,444 $ 112, City Manager's Office 204, , , , , Finance Department 333, , , , , Income Tax Collection 302, , , , , Law Department 132, , , , , Human Resources 68, , , , , Clerk of Council 80,726 83,728 80,823 90,760 97, Legislative 26,026 26,322 26,083 28,760 33, Municipal Building 132, , , , , City Garage 117, , , , , Oxford Courthouse Bulding 22,386 20,850 23,415 41,338 41, Engineering 134, , , , , Insurance Contingency ,000 83,000 Total $ 1,646,108 $ 1,720,337 $ 1,791,330 $ 1,894,379 $ 2,072,777 Capital Improvements $ 2,052 $ 992 $ - $ - $ - Transfers To 2,057,003 2,428,802 3,111,673 1,615,033 1,787,985 Advances To 2,541,200 1,614,941 1,696,126 1,419, ,750 Total Expenditures $ 13,085,676 $ 12,657,458 $ 13,471,919 $ 12,543,071 $ 12,523,197 63

90 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 2018 Water Operating Fund budget is comprised of $2,717,722 in expenses. This represents an increase of $27,133 or 1.01% over the 2017 budget of $2,690,589. The proposed revenues are estimated at $2,717,722, this represents an anticipated increase in revenue of $4,194 or 0.15% in this fund compared to last year s budget. The proposed 2018 total Water Fund Budgets reflects a balanced budget with revenues equaling expenditures. 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 $320,000 and $301,101 respectively as part of the Water Operating Fund budget. The main projects in the Water Improvement Fund year include meter system upgrades, system improvements, upgrading water main on High St between Collage an Elm, and clean and redevelop production well #1. The capital equipment purchases include technology replacement, security improvements, 2001 Jeep replacement, 300Kw stationary generator for Seven Mile production wells #6, #7 #8 and future #9, and a replacement excavator. The total cost of all the capital outlays that impact Water Funds are budgeted at $599,950. Water Operating Fund Revenues & Expenditures Historically Millions Revenue 2,771,563 2,679,090 2,713,528 2,717,722 Expenses 1,992,962 2,459,704 2,690,589 2,717, are based on actual data and are based on budget data. 64

91 Wastewater Funds The Wastewater utility is responsible for the network of sewers conveying sanitary sewage and industrial waste in the City of Oxford from their point of origin to the treatment facility for treatment and disposal. Wastewater maintains, cleans, repairs and improves sewers and their appurtenances. The Wastewater Funds consist of three primary funds: the Wastewater Operating Fund, the Wastewater Improvement Fund and the Wastewater Capital Equipment Fund. The Wastewater Operating Fund is used to account for the operation of the City s wastewater treatment, transmission and collection systems. The Wastewater Improvement and Capital Equipment Funds are used to account for capital projects funded with wastewater service revenue to make improvements to the wastewater treatment, transmission and collection systems. The Wastewater Improvement Fund is used to account for construction and other infrastructure improvements made to the treatment plant or the collection and transmission systems. The Wastewater Capital Equipment Fund is used to account for capital equipment purchased to improvement the operation at the treatment plant or to provide service within the collection and transmission systems. There are also four Capacity Benefit funds that relate to wastewater service. They are used to make accumulate permit fees by quadrant to be used for capital improvements to the wastewater transmission and collection systems. The 2018 Wastewater Operating Fund budget is comprised of $3,337,115 in expenses. This represents an increase of $47,024 or 1.43% over the 2017 budget of $3,290,091. The proposed revenues are estimated at $2,986,427 anticipating an increase of $3,038 or 0.10% above the 2017 budgeted revenue amount of $2,983,389. The proposed 2018 total Wastewater Funds budget forecasts a decrease to cash carryover balance of $699,636 due to capital spending and debt payments. The Wastewater Operating has planned transfers to the Wastewater Improvement and Capital Equipment Funds to pay for the capital improvements needed at the wastewater treatment plant and in the wastewater transmission and collection system. The transfers are for $200,000 and $170,000 respectively and are part of the Wastewater Operating Fund budget. The projects undertaken in the Wastewater Improvement Fund are for routinely funded items to perform meter upgrades, three sanitary sewer projects and general system improvements. The 2018 capital equipment budget includes funding for technology replacement, one ½ ton 4x4 pickup truck replacement, 2001 Jeep replacement, dump truck with plow replacement. The total costs for capital outlays funded by the Wastewater Improvement and Capital Equipment Funds are budgeted at $729,200. Also this is the final year for OWDA loan projects so the Wastewater Fund will no longer have any long term debt payments. Wastewater Operating Fund Revenues & Expenditures Historically Millions Revenue 2,860,645 2,867,422 2,983,389 2,986,427 Expenses 2,967,471 2,983,039 3,290,091 3,337, are based on actual data and are based on budget data. 65

92 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 4,025 refuse and recycling, residential and commercial accounts, with 3,418 single-family, duplex, and mobile home residential customers. There are a total of 607 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 $1,491,824 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 2018 Refuse Operating Fund budget is comprised of $1,677,177 in expenses. This represents an increase of $58,251 or 3.60% over the 2017 budget of $1,618,926. The proposed revenues are estimated at $1,572,177 anticipating an increase of $58,251 or 3.85% above the 2017 budgeted revenue amount of $1,513,926. The proposed 2018 total Refuse Fund Budgets reflects a decrease of $105,000 to cash carryover balance. The budgeted increase in revenue is due to increased pricing from our contractor being passed on to the users. Refuse Fund Revenues & Expenditures Historically Millions Revenue 1,736,909 1,669,376 1,513,926 1,572,177 Expenses 1,622,203 1,510,749 1,618,926 1,677, are based on actual data and are based on budget data. 66

93 Fire & EMS Fund The Fire & EMS fund is responsible for expenditures related to all Fire, EMS and Emergency Management operating expenditures for the City. This Fund was created in 2011 as the result of the successful passage or Issue 15 raising our Income Tax rate.25% and dedicating this revenue source to the newly created fund. For budgeting purposes and a historical perspective, all expenditures and revenue associated with Fire, EMS and Emergency Management are presented in this new fund rather than the General Fund. In 2006 the City operated as an all volunteer operation with a full time Fire Chief. An Assistant Fire Chief was added in Starting mid-year 2008, a first shift 7am to 7pm of three part time Firefighter/EMT s were added. In 2010, a second shift of three part time Firefighter/EMT s was added. This enabled the department to offer Paramedic level service and enabled a substantial reduction in response times. This was all taking place in the General Fund and Council new that these valuable services provided to the citizens of Oxford needed a new funding source to make it a self sustain operation. Issue 15 was put on the ballot in November of 2010 and was successful. The current budget includes station staffing of three full-time Captain positions (one each shift), three new full-time Firefighter/Paramedic positions (one each shift) in addition to three full-time Firefighter/Paramedic positions hired in 2017 and 1 additional part-time firefighter/emt or Firefighter Paramedic positions on each shift 24 hours a day, seven days a week for a total of four responders. We also add a fifth part-time position on Thursday, Friday, and Saturday night shifts (7p-7a) for a total of five responders on those three nights where our run volume traditionally peaks in a small window. Other revenues sources include grants applied for and subsequently awarded to the department. Also the City receives revenues from both Oxford Township and Milford Township projected to be $106,200 annually. In 2005 the City initiated Soft billing for EMS services to offset associated costs. Subsequent to compiling the 2017 budget, the City of Oxford negotiated a new three year contract with Oxford Township increasing the yearly contribution to $90,000 from $60,000 and for the first two years $80,000 additional contribution for equipment purchases. Milford Township has recently agreed to a new two year agreement increasing their yearly contribution to $16,200 annually from $12,200. The 2018 Fire & EMS Operating Fund budget is comprised of $2,294,388 in expenses. This represents an increase of $200,634 or 9.58% over the 2017 budget of $2,093,754 ($201,750 decrease to capital spending and 22.14% increase in operational expenses). The proposed revenues are estimated at $2,448,837 anticipating an increase of $607,160 or 32.97% above the 2017 budgeted revenue amount of $1,841,677. The proposed 2018 budget reflects an increase of $154,449 to cash carryover balance. Capital expenditures include SCBA replacements, technology upgrades, pager replacements, and battery powered portable ventilation fans. Fire/EMS Fund Revenues & Expenditures Historically Millions Revenue 1,888,058 2,028,842 1,841,677 2,448,837 Expenses 2,016,788 1,671,339 2,093,754 2,294, are based on actual data and are based on budget data. 67

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95 Legislation Tab

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97 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, 2018, the following sums be and they are hereby set aside and appropriated as follows: GENERAL FUND 110 SECURITY OF PERSONS & PROPERTY Personnel Services 4,292,169 Other Services & Charges 967,244 Total Appropriation 5,259,413 PUBLIC HEALTH AND WELFARE Personnel Services - Other Services & Charges 133,064 Total Appropriation 133,064 LEISURE TIME ACTIVITIES Personnel Services 1,033,974 Other Services & Charges 443,560 Total Appropriation 1,477,534 COMMUNITY ENVIRONMENT Personnel Services 630,154 Other Services & Charges 409,520 Total Appropriation 1,039,674 GENERAL GOVERNMENT Personnel Services 1,056,749 Other Services & Charges 1,016,028 Total Appropriation 2,072,777 TRANSFERS TO OTHER FUNDS Personnel Services - Other Services & Charges 1,787,985 Total Appropriation 1,787,985 ADVANCES TO OTHER FUNDS Personnel Services - Other Services & Charges 752,750 Total Appropriation 752,750 TOTAL GENERAL FUND APPROPRIATIONS 12,523,197 69

98 FIRE/EMS FUND 418 Personnel Services 1,755,002 Other Services & Charges 539,386 TOTAL FIRE/EMS FUND APPROPRIATIONS 2,294,388 STREET FUND 122 Personnel Services 740,388 Other Services & Charges 209,047 TOTAL STREET FUND APPROPRIATIONS 949,435 STATE HIGHWAY IMPROVEMENT FUND 123 Other Services & Charges 20,200 TOTAL STATE HIGWAY IMPROVEMENT 20,200 FUND APPROPRIATIONS PARKING FUND 130 Personnel Services 397,999 Other Services & Charges 99,691 Transfer to Other Funds 301,135 TOTAL PARKING FUND APPROPRIATIONS 798,825 PARKING IMPROVEMENT FUND 142 Other Services & Charges 134,500 TOTAL PARKING IMPROVEMENT FUND APPROPRIATIONS 134,500 CAPITAL IMPROVEMENT FUNDS COMMUNITY DEVELOPMENT BLOCK GRANT FUND 126 Other Services & Charges 238,000 Total Appropriations 238,000 COMMUNITY DEVELOPMENT BLOCK GRANT LOAN FUND 128 Other Services & Charges 160,000 Total Appropriations 160,000 CAPITAL EQUIPMENT FUND 140 Other Services & Charges 275,450 Total Appropriations 275,450 CAPITAL IMPROVEMENT FUND 141 Other Services & Charges 949,000 Advance to Other Funds 322,750 Total Appropriations 1,271,750 MUNICIPAL FACILITIES CAPITAL IMPROVEMENT FUND 140 Other Services & Charges 2,761,813 Total Appropriations 2,761,813 OAT CAPITAL IMPROVEMENT FUND 144 Other Services & Charges 195,000 Total Appropriations 195,000 70

99 AQUATIC CENTER CAPITAL IMPROVEMENT FUND 145 Other Services & Charges 4,650,000 Total Appropriations 4,650,000 SOUTH POINTE ROADWAY TIFF CAPITAL IMPROVEMENT FUND 146 Other Services & Charges 2,200,000 Advance to Other Funds 200,000 Total Appropriations 2,400,000 TOTAL CAPITAL IMPROVEMENT FUND APPROPRIATIONS 11,952,013 WATER FUNDS WATER (OPERATING) FUND 321 Personal Services 1,409,331 Other Services & Charges 653,286 Transfers to Other Funds 655,105 Total Appropriations 2,717,722 WATER IMPROVEMENT FUND 322 Other Services & Charges 430,000 Total Appropriations 430,000 WATER CAPACITY FUND NE 381 Other Services & Charges - Transfers to Other Funds 27,500 Total Appropriations 27,500 WATER CAPACITY FUND NW 382 Other Services & Charges - Transfers to Other Funds 27,500 Total Appropriations 27,500 WATER CAPACITY FUND SE 383 Other Services & Charges - Transfers to Other Funds 27,500 Total Appropriations 27,500 WATER CAPACITY FUND SW 384 Other Services & Charges - Transfers to Other Funds 27,500 Total Appropriations 27,500 WATER CAPITAL EQUIPMENT FUND 320 Other Services & Charges 169,950 Total Appropriations 169,950 TOTAL WATER FUNDS APPROPRIATIONS 3,427,672 71

100 WASTEWATER FUNDS WASTEWATER (OPERATING) FUND 331 Personal Services 1,610,933 Other Services & Charges 1,322,178 Transfers to Other Funds 404,004 Total Appropriations 3,337,115 WASTEWATER IMPROVEMENT FUND 332 Other Services & Charges 540,000 Total Appropriations 540,000 WASTEWATER CAPACITY FUND NE 391 Other Services & Charges - Transfers to Other Funds 42,500 Total Appropriations 42,500 WASTEWATER CAPACITY FUND NW 392 Other Services & Charges - Transfers to Other Funds 42,500 Total Appropriations 42,500 WASTEWATER CAPACITY FUND SE 393 Other Services & Charges - Transfers to Other Funds 42,500 Total Appropriations 42,500 WASTEWATER CAPACITY FUND SW 394 Other Services & Charges - Transfers to Other Funds 42,500 Total Appropriations 42,500 WASTEWATER CAPITAL EQUIPMENT FUND 330 Other Services & Charges 189,200 Total Appropriations 189,200 TOTAL WASTEWATER FUNDS APPROPRIATIONS 4,236,315 STORM WATER FUND 351 Personal Services - Other Services & Charges 40,000 TOTAL STORM WATER FUND APPROPRIATIONS 40,000 RUFUSE FUNDS REFUSE (OPERATING) FUND 341 Personal Services 212,039 Other Services & Charges 1,441,134 Transfer to Other Funds 24,004 72

101 Total Appropriations 1,677,177 LANDFILL POST-CLOSURE INVESTMENT FUND 353 Other Services & Charges 1,200 Transfer to Other Funds - Total Appropriations 1,200 TOTAL REFUSE FUNDS APPROPRIATIONS 1,678,377 HOTEL & CONVENTION TAX FUND 120 Other Services & Charges 230,300 Transfer to Other Funds 14,700 TOTAL HOTEL & CONVENTION TAX FUND APPROPRIATIONS 245,000 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 2,365,792 Advance to Other Funds 5,000 TOTAL EMPLOYEE BENEFITS FUND APPROPRIATIONS 2,370,792 INTERNAL SERVICE FUND 370 Other Services & Charges 262,509 TOTAL INTERNAL SERVICE FUND APPROPRIATIONS 262,509 LAW ENFORCEMENT TRUST FUND 410 Personnel Services - Other Services & Charges 67,500 TOTAL LAW ENFORCEMENT TRUST FUND APPROPRIATIONS 67,500 ENFORCEMENT & EDUCATION FUND 412 Personnel Services - Other Services & Charges 12,800 TOTAL ENFORCEMENT & EDUCATION FUND APPROPRIATIONS 12,800 BOARD OF BUILDING STANDARDS FUND 414 Other Services & Charges 2,850 TOTAL BOARD OF BLD STANDARDS FUND APPROPRIATIONS 2,850 FEMA FUND

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105 CITY OF OXFORD 2018 BUDGET GENERAL FUND SUMMARY OF BALANCES Actual Actual Budget Projected Budget TOTAL RECEIPTS 11,400,778 11,725,055 11,022,725 12,031,519 11,634,494 TOTAL EXPENDITURES 8,612,723 8,664,120 9,508,488 9,582,945 9,982,462 NET OPERATIONS 2,788,055 3,060,935 1,514,237 2,448,574 1,652,032 CAPITAL IMPROVEMENTS TRANSFERS IN 151, , , , ,953 TRANSFERS OUT 2,428,802 3,111,673 1,615,033 5,015,033 1,787,985 ADVANCES IN 1,614,941 1,696,126 1,419,550 1,435, ,750 ADVANCES OUT 1,614,941 1,696,126 1,419,550 1,435, ,750 NET INCOME (DEFICIT) 509, ,791 59,000 (2,405,763) 0 BEG FUND BALANCE 7,462,875 7,972,610 7,348,766 8,075,401 5,669,638 ENCUMBRANCE 104,238 84,658 ENDING FUND BALANCE 7,868,372 7,990,743 7,407,766 5,669,638 5,669,638 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 2016 Actual 2017 Budget 2017 Projected 2018 Budget 2,000,000 1,000, Projected Ending Fund Balance as a percentage of expenditures and transfers out: 48% 75

106 CITY OF OXFORD 2018 BUDGET GENERAL FUND SUMMARY OF RECEIPTS % Over DESCRIPTION Actual Actual Budget June Projected Budget 2017 Property Tax Receipts 1,070,489 1,085,208 1,080, ,418 1,080,699 1,087, % Income and Hotel Tax Receipts 8,439,741 8,662,507 8,172,000 4,748,475 8,986,240 8,745, % State Levied Locally Shared Taxes 395, , , , , , % Intergovernmental Receipts 75,295 64,749 79,570 68, , , % Revenue Charges For Public Services 530, , , , , , % Licenses, Permits & Inspections 445, , , , , , % Fines, Costs & Forfeitures 176, , , , , , % Interest Income 90, , ,488 77, , , % Miscellaneous 176, , , , , , % Receipts 11,400,778 11,725,055 11,022,725 6,474,335 12,031,519 11,634, % Transfers In 151, , ,796 80, , , % Advances In 1,614,941 1,696,126 1,419,550 27,977 1,435, , % 1,766,415 1,849,655 1,579, ,059 1,596, , % Total Revenue 13,167,193 13,574,710 12,602,071 6,582,394 13,627,765 12,523, % 2018 Budget General Fund Receipts Charges for Services 3.61% State Revenue Sharing 3.10% All Other Receipts 8.79% Property Tax Receipts 9.34% Income/Hotel Tax Receipts 75.16% 2017 Projected General Fund Receipts Charges for Services 3.71% State Revenue Sharing 3.08% All Other Receipts 9.54% 2014 Projected Ending Fund Balance as a percentage of expenditures and transfers out: Property Tax Receipts 8.98% Income/Hotel Tax Receipts 74.69% 76

107 CITY OF OXFORD 2018 BUDGET Fund: General RECEIPTS DETAIL Account % Over Number Description Actual Actual Budget June Projected Budget 2017 PROPERTY TAX RECEIPTS Real Estate Tax 980, , , , , , % % Rollback 88,388 88,319 95,177 43,839 95,177 90, % Personal Prop Tax 4 0.0% Trailer Tax 1,473 1, , % TOTAL 1,070,489 1,085,208 1,080, ,418 1,080,699 1,087, % INCOME & HOTEL TAX RECEIPTS Income Tax Local 8,213,624 8,420,652 7,942,000 4,630,401 8,741,240 8,500, % Hotel Tax (a) 226, , , , , , % TOTAL 8,439,741 8,662,507 8,172,000 4,748,475 8,986,240 8,745, % STATE LEVIED LOCALLY SHARED TAXES Local Government Revenue- State 34,575 16,242 4,125 5,892 5, % Local Government Revenue- County 325, , , , , , % Estate-Inheritance % Cigarette Tax % Liquor & Beer Permits 33,957 45,586 38,000 1,482 38,000 38, % TOTAL 395, , , , , , % INTERGOVERNMENTAL RECEIPTS Service Grant -M.U. 17,657 17,951 18,250 18,189 18,189 18, % Grants & Contributions-Police (OVI Reimbursement) 19, % MU Reimbursement - Traffic 12,854 12,880 10,500 2,588 13,512 13, % MU Economic Development 25,000 25,000 25,000 25,000 25,000 25, % High School Traffic Reimbursements 0.0% Miscellaneous State Grants 0.0% Miami Reimbursement 7,412 7,412 7, % Talawanda SD SRO Reimbursement 19,584 11,776 27,136 35, % Drug Use Prevention Grant 3,118 6,236 3,118 8,886 11, % Miami Parking 1,200 1,200 1, % Miami - Miscellaneous Contribution 4,600 4, % TOTAL 75,295 64,749 79,570 68, , , % CHARGES FOR PUBLIC SERVICES Sale of Plans % Record's Check % Cemetery Revenue 4,100 4,200 1,500 1, % Auction Sales 28,117 16,755 8,000 1,556 5,755 8, % Impound/Towing Fees 40,200 37,215 40,000 28,704 49,000 50, % Immobilization Fee 43,388 28,657 45,000 8,288 18,000 25, % Zoning Fees 28,215 48,963 18,000 24,890 32,916 30, % Housing Appeals 0.0% Senior Citizen & Community Center 6,300 6,720 6,000 2,650 5,500 6, % Rent Area 1 Court 24,000 24,000 24,000 12,000 24,000 24, % Miscellaneous 72,745 8,692 10,741 10, % Dog License Sales % Maps % Concession Stand - Park 14,398 11,051 15,000 9,471 13,000 13, % Swimming Pool Passes 26,211 29,994 28,000 29,560 30,549 28, % Swimming Pool Gen Admission 28,164 31,481 26,000 17,891 32,206 26, % Concession Stand - Pool 11,590 16,481 12,000 7,992 14,892 12, % Recreation Program Fees 170, , , , , , % Park and Event Fees % Field Rental Fees 30,722 31,091 22,000 8,643 22,500 22, % TOTAL 530, , , , , , % 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 222 for total hotel tax revenue, and the allocation between City and Oxford Visitors Bureau. 77

108 CITY OF OXFORD 2018 BUDGET Fund: General RECEIPTS DETAIL Account % Over Number Description Actual Actual Budget June Projected Budget 2017 PERMITS AND FEES Cable Franchise Fee 147, , ,930 68, , , % Building Permits 68, ,998 55,000 95, ,401 60, % Electrical Permits 18,853 29,335 17,000 14,175 19,408 18, % Heating Permits 15,675 31,485 17,000 16,173 20,609 18, % Curb & Gutter Permits 2,070 1,300 1,000 1,728 2,128 1, % Rental Permits 191, , , , , , % Vendor Licenses % TOTAL 445, , , , , , % FINES, COSTS & FORFEITURES Parking Violations 116,461 87, ,000 69, , , % Area I Court 44,983 45,529 49,000 33,506 40,000 10, % Area II Court % Area III Court 8 1, % Civil Offense Citations 3,440 3,331 2, ,500 2, % Administrative Citations 11,980 7,710 10,000 3,420 7,000 9, % TOTAL 176, , , , , , % INTEREST INCOME Interest on Investments 90, , ,488 77, , , % TOTAL 90, , ,488 77, , , % MISCELLANEOUS Contributions 10, % th of July Contributions 2,375 4,161 5,000 5,180 5,180 5, % Other Special Events Contributions 5,857 2,281 5,000 1,619 3,000 5, % Grants - Other % Memorial Tree Purchases ,000 1, % Noxious Weeds Special Assessment % Testing Fees - Civil Service 900 2, % NSF Fees Collected % Reimbursements 165, , , , , , % TOTAL 176, , , , , , % FUND TRANSFERS-IN From Hotel Tax Fund 13,567 14,511 13,800 7,084 14,700 14, % From Parking Fund 28,588 29,015 29,711 14,856 29,711 29, % From Water Fund 39,769 40,001 42,095 21,047 42,095 34, % From Sewer Fund 39,769 40,001 42,095 21,047 42,095 34, % From Refuse Fund 29,769 30,001 32,095 16,048 32,095 24, % From Oxford Natural Gas Fund % TOTAL 151, , ,796 80, , , % FUND ADVANCES-IN Repay Advance From Capital Equipment ,000 16, % Repay Advance From Capital Improvement 944, , , , , % Repay Advance From OAT 670, , , , % Repay Advance from Southpointe TIF Fund , % Repay Advance From Employee Benefit 0 247,000 5, ,000 5, % Repay Advance From OVI Task Force 0 449, ,000 11, , , % TOTAL 1,614,941 1,696,126 1,419,550 27,977 1,435, , % TOTAL GENERAL FUND RECEIPTS 13,167,193 13,574,710 12,602,071 6,582,394 13,627,765 12,523, % THE MAJOR CHANGES IN GENERAL FUND REVENUE BUDGET TO 2018 BUDGET Budget Budget Variance Percentage Real Estate Tax 984, ,000 11, % Income Taxes (Gross) 7,942,000 8,500, , % Interest on Investments 116, ,063 20, % Local Government Revenue 329, ,414 (8,434) -2.56% Building, Electrical, and Heating Permits 89,000 96,000 7, % Transfers-In 159, ,953 (23,843) % Other 2,980,217 2,336,767 (643,450) % TOTAL RECEIPTS AND TRANSFERS-IN 12,602,071 12,523,197 (78,874) -0.63% 78

109 CITY OF OXFORD 2018 BUDGET Fund: General SUMMARY OF EXPENSES BY DIVISION DIVISION % Over Actual Actual Budget June Projected Budget 2017 Security Of Persons & Property 4,549,053 4,466,057 5,110,318 2,445,184 5,123,412 5,259, % Public Health & Welfare 122, , ,064 77, , , % Leisure Time Activities 1,368,693 1,340,489 1,437, ,308 1,411,284 1,477, % Community Environment 852, , , , ,545 1,039, % General Government 1,720,337 1,791,330 1,894, ,458 1,948,140 2,072, % Operations 8,612,723 8,664,120 9,508,488 4,727,412 9,582,945 9,982, % Capital Improvements Transfers To Other Funds 2,428,802 3,111,673 1,615,033 4,105,017 5,015,033 1,787, % Advances To Other Funds 1,614,941 1,696,126 1,419,550 1,435,550 1,435, , % 4,044,735 4,807,799 3,034,583 5,540,759 6,450,583 2,540,735 Total General Fund Expenditures 12,657,458 13,471,919 12,543,071 10,268,171 16,033,528 12,523, % 2018 BUDGETED GENERAL FUND EXPENSES AND TRANSFERS/ADVANCES ADVANCES TO OTHER FUNDS 6.0% TRANSFERS TO OTHER FUNDS 14.3% SECURITY (POLICE) 47.0% GENERAL GOV'T 16.6% COMMUNITY ENVIRONMENT 8.3% LEISURE TIME ACTIVITIES 11.8% PUBLIC HEALTH & WELFARE 1.1% TRANSFERS TO OTHER FUNDS 31.3% 2017 PROJECTED GENERAL FUND EXPENSES AND TRANSFERS/ADVANCES ADVANCES TO OTHER FUNDS 9.0% SECURITY (POLICE) 39.6% PUBLIC HEALTH & WELFARE 0.8% GENERAL GOV'T 12.2% LEISURE TIME ACTIVITIES 8.8% COMMUNITY ENVIRONMENT 6.1% 79

110 CITY OF OXFORD 2018 BUDGET Fund: General SUMMARY OF EXPENSES BY DEPARTMENT (continued) DIVISION/DEPARTMENT % Over Actual Actual Budget June Projected Budget 2017 SECURITY OF PERSONS & PROPERTY 110 Law Enforcement 4,390,821 4,310,644 4,943,514 2,357,071 4,961,272 5,085, % 120 Traffic Control 73,972 69,006 78,319 37,776 75,640 84, % 170 Street Lighting 84,260 86,407 88,485 50,337 86,500 89, % TOTAL 4,549,053 4,466,057 5,110,318 2,445,184 5,123,412 5,259, % PUBLIC HEALTH & WELFARE 210 Cemeteries 9,925 9,870 15,000 3,063 11,000 15, % 220 Public Health 6,542 6,570 6,600 3,288 6,600 6, % 221 Community Assistance 105, , ,464 71, , , % TOTAL 122, , ,064 77, , , % LEISURE TIME ACTIVITIES 290 Senior Citizens Community Center 38,344 26,880 34,906 10,045 27,690 34, % 610 Swimming Pool 88, , ,323 37, , , % 620 Recreation Programs 855, , , , , , % 630 Parks Maintenance 386, , , , , , % TOTAL 1,368,693 1,340,489 1,437, ,308 1,411,284 1,477, % COMMUNITY ENVIRONMENT 310 Planning 371, , , , , , % 320 Inspections 327, , , , , , % 335 Affordable Housing 12,600 12,600 10,000 5,000 10,000 8, % 345 Urban Forestry 33,524 32,122 32,500 6,484 32,500 32, % 360 Economic Development 107, , ,743 62, , , % TOTAL 852, , , , ,545 1,039, % GENERAL GOVERNMENT 408 Management Information Systems 89,623 97, ,444 52, , , % 410 City Manager 228, , , , , , % 420 Finance 278, , , , , , % 421 Income Tax Collection 364, , , , , , % 430 Law Department 149, , , , , , % 450 Human Resources 104, , ,086 62, , , % 465 Clerk of Council 83,728 80,823 90,760 54,452 96,993 97, % 470 Legislative 26,322 26,083 28,760 17,642 31,278 33, % 480 Municipal Building 126, , ,473 72, , , % 481 City Garage 119, , ,882 64, , , % 483 Courthouse 20,850 23,415 41,338 15,739 37,265 41, % 490 Engineering 129, , ,819 79, , , % 500 General Fund Insurance % 994 Contingency , ,000 83, % TOTAL 1,720,337 1,791,330 1,894, ,458 1,948,140 2,072, % CAPITAL IMPROVEMENTS 110 Law Enforcement % 170 Street Lighting % 210 Woodside Cemetery % 610 Swimming Pool % 620 Recreation Programs % 630 Parks Maintenance % 310 Planning % 320 Inspections % 410 City Manager % 480 Municipal Building % TOTAL % 80

111 CITY OF OXFORD 2018 BUDGET Fund: General SUMMARY OF EXPENSES BY DEPARTMENT (Cont.) DIVISION/DEPARTMENT % Over Actual Actual Budget June Projected Budget 2017 TRANSFERS TO Transfer to Street Fund 521, , , , , , % Transfer to Capital Equipment Fund 174, , , , , , % Transfer to Capital Improvement Fund 335, , , , , , % Transfer to Municipal Facilities Fund 1,000,000 1,500,000 3,400,000 3,400, % Transfer to OAT Fund 30, , % Transfer to Parks Debt Service Fund 309, , ,075 16, , , % Transfer to Storm Water Fund 40,000 40,000 40,000 40,000 40,000 40, % Transfer to Special Assessment Fund 30,000 30,000 30,000 30,000 30,000 30, % Transfer to Fire/EMS Fund 18,150 18,150 18,150 9,075 18,150 18, % TOTAL 2,428,802 3,111,673 1,615,033 4,105,017 5,015,033 1,787, % ADVANCES TO Advance to Capital Equipment Fund 16,000 16, % Advance to Capital Improvement Fund 944, , , , , , % Advance to OAT Fund 670, , , , , % Advance to Southpointe TIF Fund 200, % Advance to Employee Benefit 247,000 5,000 5,000 5,000 5, % Advance to OVI Task Force 449, , , , , % TOTAL 1,614,941 1,696,126 1,419,550 1,435,550 1,435, , % TOTAL EXPENDITURES & TRANSFERS 12,657,458 13,471,919 12,543,071 10,268,171 16,033,528 12,523, % Millions BUDGET BY CATEGORY SECURITY (POLICE) PUBLIC HEALTH & WELFARE LEISURE TIME ACTIVITIES COMMUNITY ENVIRONMENT GENERAL GOV'T CAPITAL TRANSFERS TO IMPROVEMENTS OTHER FUNDS ADVANCES TO OTHER FUNDS Millions BUDGET BY CATEGORY SECURITY (POLICE) PUBLIC HEALTH & WELFARE LEISURE TIME ACTIVITIES COMMUNITY GENERAL GOV'T ENVIRONMENT CAPITAL TRANSFERS TO IMPROVEMENTS OTHER FUNDS ADVANCES TO OTHER FUNDS 81

112 CITY OF OXFORD 2018 BUDGET Fund: General Division: Security of Persons & Property DEPARTMENT: Law Enforcement Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2017 PERSONNEL SERVICES Salaries & Wages 2,548,915 2,333,046 2,474,231 1,171,029 2,521,344 2,637, % Overtime 352, , , , , , % Personnel Benefits 1,063,017 1,029,724 1,210, ,790 1,222,275 1,173, % Personnel Benefits - Other 95 55,095 56,164 44, % Uniform Allowance 29,048 31,411 21,650 22,100 22,100 22, % TOTAL 3,993,661 3,678,090 4,115,956 1,992,523 4,183,156 4,251, % OPERATING EXPENSES Uniform 1,799 15,238 6,273 5,217 8,300 6, % Electrical Service , ,000 1, % Gas Services , % Telephone Services 17,813 23,320 24,580 12,566 24,326 24, % Leads 8,978 6,993 7,200 3,600 7,200 7, % Rents & Leases 4,076 3,845 4,525 2,218 4,500 4, % Training & Travel 39,408 21,894 28,250 15,656 31,000 20, % Professional Services 8,004 3,316 4,200 1,217 4,200 6, % Contract Jail Expenses 550 1, ,000 2, % Contract Medical Expenses 11,180 16,585 35,000 4,350 18,000 30, % Contracted Services 67,130 64,232 69,000 40,951 67,000 68, % General Liability Insurance 34,226 35,667 37,597 20,144 36,190 39, % Butler County Sheriff Contract 252, , , , , % Advertising 2, , % Printing & Reproduction 612 2,582 1,500 1,304 3,000 1, % Membership & Subscription 2,756 2,029 1,750 2,445 2,700 2, % Towing 19,660 19,023 26,000 13,000 26,000 26, % Office Supplies 6,765 6,490 7,000 3,288 6,500 7, % Postage 1,383 1,620 1, ,300 1, % Operating Supplies 37,156 42,573 47,000 5,524 45,000 47, % Vehicle Maintenance 56,472 50,741 64,000 20,784 58,000 64, % Communications Equipment ,000 1,328 2,500 3, % Small Tools & Equipment 23,810 21,800 25,000 11,006 23,000 25, % Fuel 44,620 32,513 69,000 19,144 45,000 65, % Refunds , , % COP Programs 8,084 5,634 8,000 3,578 8,000 8, % TOTAL 397, , , , , , % CAPITAL OUTLAY Equipment % TOTAL % TOTAL EXPENDITURES 4,390,821 4,310,644 4,943,514 2,357,071 4,961,272 5,085, % PERSONNEL 2018 Proposed Allocation CONTRACTED SERVICES Law Enf Parking (1) FT Chief 90% 10% Lexis Nexis 1,200 (1) FT Police Lieutenant 90% 10% Global Tracking 685 (1) FT Police Lieutenant 100% Fire Suppression 500 (6) FT Police Sergeants 100% ALPR maintenance 4,500 (17) F-T Police Officers 100% LEADS online 2,848 (1) PT Assistant to the Chief for Community Outreach 100% TLO 900 2,080 hours P-T Police Officers 100% Livescan Maintenance 3,100 (1) FT Police Records Specialist 100% Radio Equipment Maintenance 6,095 (1) FT Office Manager 95% 5% Recorder lease contract 1,900 (1) FT Public Safety Asst (A) 25% 75% Wireless equip and service 18,000 (1) FT Public Safety Asst (B) 25% 75% Interact maintenance 4,000 (1) FT Public Safety Asst (C) 25% 75% Power DMS 4,000 (1) PT Property Custodian 100% Mobilcomm 1,008 (4) PT Public Safety Asst 100% Vision (paid to BCSO) 12,873 (6) FT Dispatcher/Clerk 90% 10% Shredding 360 (3) PT Dispatcher/Clerk 90% 10% Miscellaneous 6,031 68,000 82

113 CITY OF OXFORD 2018 BUDGET Fund: General Division: Security of Persons & Property DEPARTMENT: Traffic Control Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2017 PERSONNEL SERVICES Salaries & Wages 24,041 23,636 24,615 11,840 25,079 25, % Overtime 2,361 2,140 2, ,263 2, % Personnel Benefits 10,737 11,763 12,210 5,777 12,298 12, % TOTAL 37,139 37,539 39,045 18,027 39,640 40, % OPERATING EXPENSES Electrical Services 10,864 10,935 12,024 5,535 11,500 12, % Contracted Services 8,767 5,707 8,500 3,972 8,500 8, % Operating Supplies 7,213 6,215 14,000 3,280 8,000 14, % Cross Walk Painting Supplies 9,989 8,610 4,750 6,962 8,000 8, % TOTAL 36,833 31,467 39,274 19,749 36,000 43, % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 73,972 69,006 78,319 37,776 75,640 84, % PERSONNEL (1) Service Worker III, 50% OPERATING EXPENSES This department reflects the cost of maintaining the street signs, traffic lights, striping line, crosswalks, and electric for traffic lights. Additional devices on US27 and Duke rate increase Additional paint / cross walk supplies based on growing demand on new streets (i.e. Southpointe, Ironwood no parking) and refreshing bike lane markings. 83

114 CITY OF OXFORD 2018 BUDGET Fund: General Division: Security of Persons & Property DEPARTMENT: Street Lighting Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2017 OPERATING EXPENSES Electrical Services 84,260 86,407 88,485 50,337 86,500 89, % Traffic Signal & Street Light Maintenance 0.0% TOTAL 84,260 86,407 88,485 50,337 86,500 89, % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 84,260 86,407 88,485 50,337 86,500 89, % ELECTRIC SERVICES Street lighting & traffic control signals 84

115 CITY OF OXFORD 2018 BUDGET Fund: General Division: Public Health & Welfare DEPARTMENT: Woodside Cemetery Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2017 OPERATING EXPENSES Contracted Services 9,925 9,870 15,000 3,063 11,000 15, % TOTAL 9,925 9,870 15,000 3,063 11,000 15, % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 9,925 9,870 15,000 3,063 11,000 15, % CONTRACTED SERVICES Mowing and other maintenance needs of the property (landscaping, gate repairs, etc.) Budget contingent upon the existing mowing contractor continuing operations. A new contract will likely cost significantly more. 85

116 CITY OF OXFORD 2018 BUDGET Fund: General Division: Public Health & Welfare DEPARTMENT: Public Health Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2017 OPERATING EXPENSES Professional Service 6,542 6,570 6,600 3,288 6,600 6, % TOTAL 6,542 6,570 6,600 3,288 6,600 6, % TOTAL EXPENDITURES 6,542 6,570 6,600 3,288 6,600 6, % OPERATING EXPENSES This fee is charged by Butler County and is netted from the semiannual property tax payment to the City. 86

117 CITY OF OXFORD 2018 BUDGET Fund: General Division: Public Health & Welfare DEPARTMENT: Community Assistance Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2017 OPERATING EXPENSES Family Resource Center 36,000 36,000 38,600 19,300 38,600 40, % Oxford Community Foundation 31,500 31,500 31,500 31,500 31,500 31, % Senior Citizens Programming 3,065 3,065 3,065 3,065 3, % Help Van 16,299 16,299 16,299 16,299 16, % Oxford Community Arts Center 9,000 9,000 9,000 9,000 9,000 9, % Oxford College Corner Clinic 5,000 5,000 5,000 5,000 5,000 5, % Oxford Community Choice Pantry 5,000 5,000 5,000 5,000 5,000 5, % Coalition for a Healthy Community 1,000 1,000 1,500 1,500 1, % TOTAL 105, , ,464 71, , , % TOTAL EXPENDITURES 105, , ,464 71, , , % Approved Requested Approved OXFORD COMMUNITY ARTS CENTER Children's Art Programming 9,000 9,000 9,000 OXFORD COMMUNITY FOUNDATION General Administration 19,800 19,800 19,800 Charles L Warren Scholarship 2,700 2,700 2,700 Oxford Assistance Fund 9,000 9,000 9,000 Total 31,500 31,500 31,500 OXFORD SENIOR CITIZENS, INC Programming 3,065 3,000 3,000 Outreach 4,000 Adult Day Service Help van 16,299 18,000 16,364 Total 19,364 25,000 19,364 THE FAMILY RESOURCE CENTER General Operations paid from Community Assistance 38,600 42,000 40,600 Housing Assistance, paid from Affordable Housing Dept. 10,000 8,000 8,000 Oxford Works 15,000 Total 48,600 65,000 48,600 OXFORD COLLEGE CORNER CLINIC Fund medications 5,000 5,000 5,000 OXFORD COMMUNITY CHOICE PANTRY Fund food purchases 5,000 5,000 5,000 COALITION FOR A HEALTHY COMMUNITY 1,000 1,000 1,000 TOTAL $ 119,464 $ 141,500 $ 119,464 87

118 CITY OF OXFORD 2018 BUDGET Fund: General Division: Leisure Time Activities DEPARTMENT: Senior Citizens & Community Center Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2017 PERSONNEL SERVICES Salaries & Wages 13,286 8,590 9,750 2,528 7,000 9, % Overtime % Personnel Benefits 2,492 1,628 1, ,190 1, % TOTAL 16,141 10,218 11,406 3,004 8,190 11, % OPERATING EXPENSES Electrical Services 8,428 8,861 10,000 3,722 8,500 10, % Gas Service 1,844 1,427 3,000 1,052 2,200 3, % Contracted Services 10,007 5,069 8,500 1,807 7,000 8, % Maintenance Supplies 1,924 1,305 2, ,800 2, % TOTAL 22,203 16,662 23,500 7,041 19,500 23, % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 38,344 26,880 34,906 10,045 27,690 34, % PERSONNEL (1) PT Custodial / Maintenance Technician, 50% CONTRACTED SERVICES HVAC, Plumbing projects, pest control and other misc. maintenance requirements 88

119 CITY OF OXFORD 2018 BUDGET Fund: General Division: Leisure Time Activities DEPARTMENT: Swimming Pool Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2017 PERSONNEL SERVICES Salaries & Wages 35,935 50,716 49,980 18,734 49,000 49, % Overtime 1, , % Personnel Benefits 6,766 8,476 8,777 4,027 8,700 8, % TOTAL 44,038 59,527 59,573 22,930 58,200 59, % OPERATING EXPENSES Electric Services 3,607 3,599 3,500 1,320 3,200 3, % Gas Service 2, , , % Telephone % Training & Travel % Contracted Services 15,706 15,458 17,000 4,236 16,000 17, % Advertising 0.0% Printing & Production 0.0% Office Supplies % Operating Supplies 11,607 8,794 10,000 2,252 9,000 10, % Concession Supplies 7,850 10,950 9,500 4,271 9,500 11, % Maintenance of Facilities 3,195 5,882 6,500 2,182 6,000 6, % TOTAL 44,760 45,353 48,750 14,605 44,710 50, % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 88, , ,323 37, , , % REVENUE Pool Revenue 54,375 61,475 54,000 47,451 62,755 54,000 0% Concession Revenue 11,590 16,481 12,000 7,992 14,892 12,000 0% Total Revenue 65,965 77,956 66,000 55,443 77,647 66,000 0% PERSONNEL CONTRACTED SERVICES Approximately 17 seasonal employees for 13 weeks Maintenance contract estimate 15,000 PT Pool Supervisors 1,105 hours, 100% Miscellaneous 2,000 PT Concession Supervisor 400 hours, 100% 17,000 PT Life Guards 2,800 hours, 100% PT Cashier/Gate 1,560 hours, 100% MAINTENANCE OF FACILITIES Pool is open Memorial Day - Labor Day. Operating hours are limited when TSD is in session Miscellaneous repairs (plumbing, concrete, service appliances, etc.) CONCESSION SUPPLIES Includes $1,500 for new software/pos equipment 89

120 CITY OF OXFORD 2018 BUDGET Fund: General Division: Leisure Time Activities DEPARTMENT: Recreation Programs Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2017 PERSONNEL SERVICES Salaries & Wages 490, , , , , , % Overtime 5,023 1,951 5,000 3,119 5,000 5, % Personnel Benefits 149, , ,145 97, , , % Uniform Allowance 0.0% TOTAL 645, , , , , , % OPERATING EXPENSES Uniform 977 1,335 1, ,200 1, % Electric Services 7,938 8,702 10,000 4,127 9,000 10, % Gas Service 2,373 1,957 4,200 1,787 3,500 4, % Telephone 3,606 5,270 5,000 1,642 3,800 4, % Rents & Leases 40,749 42,400 42,400 21,560 42,400 44, % Training & Travel 5,730 4,358 5,000 1,982 4,000 5, % Professional Services 42,991 50,656 47,000 8,855 45,000 47, % Contracted Services 7,256 6,601 8,000 3,513 8,000 7, % General Liability Insurance 3,883 4,047 4,264 2,285 4,264 4, % Advertising 2, ,700 1,070 1,700 1, % Printing & Reproduction 6,345 6,771 7,100 3,097 6,200 6, % Membership & Subscription 1,459 1,726 1, ,450 2, % Postage , % Operating Supplies 33,897 32,079 36,000 19,311 36,000 35, % th of July 20,107 17,603 18,100 17,775 18,000 18, % Program Concessions 9,737 10,421 10,500 4,526 10,000 12, % Other Spec. Events 4,736 7,209 6,500 5,946 11,100 12, % Vehicle Maintenance 1, % Small Tools & Equipment 2,363 1,302 2, ,500 6, % Maintenance Supplies 3,008 3,239 3,200 1,196 3,000 3, % Fuel , ,500 1, % Maintenance of Facilities 4,194 3,300 6,000 2,012 6,000 4, % Refunds 3,317 3,484 3,000 1,009 3,000 3, % TOTAL 210, , , , , , % CAPITAL OUTLAY Equipment % TOTAL % TOTAL EXPENDITURES 856, , , , , , % REVENUE Field Rental 30,722 31,091 22,000 8,643 22,500 22, % Park Concession 14,398 11,051 15,000 9,471 13,000 13, % Program Revenue 170, , , , , ,000 0% 4th of July Contributions 2,375 4,161 5,000 5,180 5,180 5,000 0% Other Special Events Contributions 5,857 2,281 5,000 1,619 3,000 5,000 0% Total Revenue 223, , , , , ,000-1% PERSONNEL RENT & LEASES (1) FT Director, 100% (1) PT Custodial / Maintenance Technician, 100% (1) FT Recreation Program Supervisor, 100% (1) PT Recreation Program Coordinator, 100% (1) FT Sports Activities Supervisor, 100% PT Instructors and Officials, 100% (1) FT Office Manager, 100% PT Concessions Supervisor (1) & Cashiers (1) FT Receptionist, 100% (2) PT Front Desk Receptionists (1) FT Sports Coordinator, 100% Recreation Technicians/Sports Assistants TRI - $39,074; Copier - $3,600; Software - $3,480 PROFESSIONAL SERVICE We collect revenue for Spring/Fall Say Soccer, retain 6% registration fee, pay out balance. Also, do the same for Oxford Field Hockey organization. Additionally, OPRD will be directing specific sports tournaments in 2018, thus paying for more umpires. This line item also includes DJ services, and use of Talawanda Schools for basketball teams. TRAINING & TRAVEL OPRA State Conference, Program Coordinator $700 Sports Supervisor - Conference (NRPA or AB) - $2,250 Front Desk Workshops, CPR/First Aid Certifications ServSafe Training AED/CPR Supplies Preschool Licensing CONTRACT SERVICE Bus Services for Summer Camp, Port-O-Let rentals for sports tourneys, CINTAS services and Pest Control contract OTHER SPECIAL EVENTS Includes Holiday Festival, Valentines Dances, Egg Hunt Events, Teen Programs, Memorial tree plantings and other misc. events SMALL EQUIPMENT Includes new all-in-one ball diamond drag, lift for scoreboard installation, and equipment for new registration software MAINT. OF FAC. Includes dugout covers for Field 1 90

121 CITY OF OXFORD 2018 BUDGET Fund: General Division: Leisure Time Activities DEPARTMENT: Parks Maintenance Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2017 PERSONNEL SERVICES Salaries & Wages 128, , ,368 67, , , % Overtime 5,365 7,057 6,092 3,408 6,212 6, % Seasonal Salary & Wages 77,167 58,960 70,000 33,656 67,000 70, % Personnel Benefits 67,067 69,963 73,178 45,885 73,623 74, % TOTAL 278, , , , , , % OPERATING EXPENSES Uniform % Electric Service 9,108 9,671 12,233 4,566 9,100 12, % Gas Service 1,340 1,069 3, ,000 3, % Telephone 1,347 1,244 2, ,300 2, % Community Park Electric 15,041 14,322 24,000 6,223 14,750 24, % Training & Travel , , % Contracted Services 7,506 13,070 10,000 6,544 10,000 10, % Community Park Contracted Services 4,714 5,745 9,000 3,420 7,500 9, % General Liability Insurance 6,555 6,831 7,201 3,858 6,931 7, % Memberships & Subscriptions % Postage % Operating Supplies 24,136 23,120 24,000 13,258 24,000 24, % Community Park Operating Supplies 18,732 20,544 16,000 13,152 20,000 16, % Vehicle Maintenance 6,623 6,928 7,000 3,763 7,000 7, % Small Tools & Equipment 176 2,000 1,000 2, % Fuel 10,290 9,940 11,000 4,626 10,000 11, % Maintenance of Facilities 1,634 1,840 2, ,000 2, % TOTAL 107, , ,599 61, , , % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 386, , , , , , % 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 part time 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 91

122 CITY OF OXFORD 2018 BUDGET Fund: General Division: Community Environment DEPARTMENT: Planning Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2017 PERSONNEL SERVICES Salaries & Wages 263, , , , , , % Overtime , % Personnel Benefits 82,501 88, ,031 56, , , % TOTAL 345, , , , , , % OPERATING EXPENSES Boards & Commissions % Training & Travel 5,713 3,321 6,500 1,509 6,000 6, % Contracted Service 10,000 10,000 10, ,000 10, % General Liability Insurance 1,349 1,406 1, ,426 1, % Advertising 1,762 1,133 1,500 1,491 1,500 1, % Printing & Reproduction % Membership & Subscriptions 916 1,624 1,750 1,341 1,750 1, % OKI Assessment 3,673 3,686 3,800 1,838 3,800 3, % Office Supplies , % Postage % Operating Supplies , % TOTAL 25,271 23,032 27,531 7,695 26,976 28, % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 371, , , , , , % 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 92

123 CITY OF OXFORD 2018 BUDGET Fund: General Division: Community Environment DEPARTMENT: Inspections Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2017 PERSONNEL SERVICES Salaries & Wages 46,618 45,836 47,764 23,026 48,666 80, % Overtime 1, % Personnel Benefits 20,339 22,484 23,541 14,976 23,697 29, % TOTAL 66,957 68,320 71,305 38,002 72, , % OPERATING EXPENSES Training & Travel , ,000 2, % Building Official & Inspection Services 252, , , , , , % Contracted Service 40 4,500 4,500 17, % Advertising % Nuisance Abatement 1,240 2,500 2,500 2, % Printing & Reproduction , ,500 1, % Membership & Subscriptions % Office Supplies 1,724 1,923 2, ,000 2, % Postage 936 1,308 1, ,200 1, % Operating Supplies 875 1,233 1,600 1,185 1,600 1, % Refunds 1,066 2,829 1,853 1,041 1,853 1, % TOTAL 260, , , , , , % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 327, , , , , , % PERSONNEL OPERATING EXPENSES (1) FT Administrative Assistant II, 100% (1) PT Zoning Enforcement 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 Contracted Services includes annual maintenance cost for ViewPoint Cloud Refunds for overpayment of rental permits 93

124 CITY OF OXFORD 2018 BUDGET Fund: General Division: Community Environment DEPARTMENT: Affordable Housing Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2017 OPERATING EXPENSES FRC Rent Assistance Program 12,600 12,600 10,000 5,000 10,000 8, % TOTAL EXPENDITURES 12,600 12,600 10,000 5,000 10,000 8, % 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. 94

125 CITY OF OXFORD 2018 BUDGET Fund: General Division: Community Environment DEPARTMENT: Urban Forestry Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2017 OPERATING EXPENSES Contracted Services 33,524 32,122 32,500 6,484 32,500 32, % TOTAL EXPENDITURES 33,524 32,122 32,500 6,484 32,500 32, % CONTRACTED SERVICES Includes hazard tree removal, tree trimming, and tree planting 95

126 CITY OF OXFORD 2018 BUDGET Fund: General Division: Community Environment DEPARTMENT: Economic Development Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2017 PERSONNEL SERVICES Salaries & Wages 78,495 86,824 85,485 42,481 87,128 89, % Personnel Benefits 25,962 29,334 29,942 18,782 30,226 30, % TOTAL 104, , ,427 61, , , % OPERATING EXPENSES Training & Travel 2, , , % Contracted Services 120 1,385 2,000 1,400 2, % General Liability Insurance % Advertising % Printing & Reproduction % Memberships & Subscriptions 859 1,153 1, ,100 1, % Networking & Events 54 1, , % Office Supplies % Postage % TOTAL 3,519 3,429 7,316 1,397 3,951 7, % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 107, , ,743 62, , , % PERSONNEL (1) FT Economic Development Director,100% Miami University's 2018 economic development contribution ($25,000) has been included in the 2018 General Fund receipts TRAINING & TRAVEL CONTRACED SERVICES ADVERTISING MEMBERSHIPS &SUBSCRIPTIONS International Town & Gown Conference 1,500 Other 250 Butler County SBDC 2,000 Miscellaneous 100 Business Courier 100 International Town & Gown 400 Xceligent - Available site web listings 600 NETWORKING & EVENTS Oxford Chamber & VCB partnerships 1,200 96

127 CITY OF OXFORD 2018 BUDGET Fund: General Division: General Government DEPARTMENT: Management Information Systems Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2017 OPERATING EXPENSES Professional Services 7,438 7,552 7,552 5,664 7,552 7, % Contracted Services 65,892 73,040 76,914 37,706 75,000 80, % General Liability Insurance 1,801 1,877 1,978 1,060 1,904 2, % Printing & Reproduction 11,119 10,402 13,700 6,526 12,000 13, % Membership & Subscriptions % Office Supplies % Computer Supplies 3,183 4,694 8,000 1,148 7,000 8, % TOTAL 89,623 97, ,444 52, , , % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 89,623 97, ,444 52, , , % OPERATING EXPENSES Contracted services internet access city wide Cincy Bell/Lan Advantage service Professional Services: Granicus Manager Services (@$724 per month) ilegislate (@$175 per month) (70% General; 15% Water; 15% Sewer) INCLUDED IN CONTRACTED SERVICES Network Service 55,000 60,000 Internet Access 33,840 33,840 BDR (Backup Disaster Recovery) 13,200 13,200 Total annual cost at 19,800 - ShoreTel Phone System Maintenance (Support) 8,650 8,650 (1/3 to be paid from Fire/EMS Fund) GIS Server Maintenance 5,000 5,000 UPS Maintenance & Parts 4,000 4,300 E-Gov 3,500 4,000 Telephone System Maintenance (Supplies) 2,500 2,500 Basic Network Wiring 2,000 2,000 Web Hosting Total 128, ,990 Allocation: General Fund 60% 76,914 80,394 Water Fund 20% 25,638 26,798 Sewer Fund 20% 25,638 26,798 Total 128, ,990 97

128 CITY OF OXFORD 2018 BUDGET Fund: General Division: General Government DEPARTMENT: City Manager Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2017 PERSONNEL SERVICES Salaries & Wages 161, , ,145 78, , , % Overtime % Personnel Benefits 56,319 59,169 61,024 36,393 61,697 62, % Vehicle Allowance 3,360 3,489 3,360 1,680 3,360 3, % TOTAL 220, , , , , , % OPERATING EXPENSES Training & Travel 2,803 2,248 2,600 1,681 2,600 2, % Contracted Service 1,400 1,890 1, ,880 1, % General Liability Insurance % Printing & Reproduction % Membership & Subscriptions 967 1,033 2, ,200 2, % Office Supplies % Postage % City Newsletter & Postage % Operating Supplies 1, , % TOTAL 7,118 6,656 9,688 3,931 30,285 9, % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 228, , , , , , % PERSONNEL (1) FT City Manager, 70% (1) FT Assistant to City Manager, 100% - Salary charged to CDBG administrative allocation, $16,245 98

129 CITY OF OXFORD 2018 BUDGET Fund: General Division: General Government DEPARTMENT: Finance Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2017 PERSONNEL SERVICES Salaries & Wages 133, , ,183 56, , , % Overtime 758 1,259 1, ,186 1, % Personnel Benefits 47,969 47,282 48,737 30,358 49,118 49, % TOTAL 182, , ,083 87, , , % OPERATING EXPENSES Programming 0.0% Election Costs 277 4,298 5, , % Auditor & Treasurer Fees 10,155 10,128 17,000 7,002 10,500 17, % Audit & CAFR Fees 18,941 18,851 23,000 12,165 19,315 23, % Delinquent Property Tax Fee 2,519 2,013 2,250 1,627 2,250 2, % Bank & Investment Fees 22,625 19,291 22,867 11,755 23,510 25, % Training & Travel 300 1, % Contracted Service 8,359 11,124 10, ,000 10, % General Liability Insurance 2,839 2,308 2,433 1,304 2,342 2, % Public Officials Bond 1,725 1,725 1,725 1,725 1,725 1, % Appraisal Costs % Advertising % Cyber Insurance 2,250 2,250 2, % Printing & Reproduction 876 1,583 3, ,700 3, % Membership & Subscriptions , ,000 2, % Office Supplies 2,754 2,371 2, ,700 2, % Postage 1,881 2,141 2,200 1,182 2,200 2, % Refunds 21,685 79,631 17,677 21,945 21,945 17, % TOTAL 95, , ,952 64, , , % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 278, , , , , , % PERSONNEL (1) FT Finance Director, 30% (1) FT Finance Specialist, 30% (1) FT Assistant Finance Director, 10% (2) Utility Billing & Collection Specialist, 10% (1) FT Payroll and Benefits Specialist, 50% (1) FT Accounting Specialist, 50% OPERATING EXPENSES Contracted services reflects BS&A software 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) 99

130 CITY OF OXFORD 2018 BUDGET Fund: General Division: General Government DEPARTMENT: Income Tax Collection Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2017 OPERATING EXPENSES Professional Service 253, , , , , , % Refunds 111,217 98,409 80,585 47,838 81,391 86, % TOTAL 364, , , , , , % TOTAL EXPENDITURES 364, , , , , , % OPERATING EXPENSES Professional service includes fee for collection of income tax based on revenue collection 100

131 CITY OF OXFORD 2018 BUDGET Fund: General Division: General Government DEPARTMENT: Law Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2017 PERSONNEL SERVICES Salaries & Wages 82,751 81,322 82,953 40,964 84,560 87, % Personnel Benefits 26,297 28,296 29,644 17,988 29,922 30, % TOTAL 109, , ,597 58, , , % OPERATING EXPENSES Training and Travel 11 2,500 2,500 2, % Legal costs contracted out: 0.0% Personnel & Labor 127 8,000 8,000 8, % Professional Legal 37,190 50,033 20,000 43,806 60,000 40, % General Liability Insurance % Settlements 0.0% Membership & Subscriptions 2,059 2,683 1,900 1,535 1,900 1, % Postage % Operating Supplies 330 1, , % Agenda 5,000 5,000 5, % Zoning 2,000 2,000 2, % TOTAL 39,987 52,997 40,796 45,500 80,286 60, % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 149, , , , , , % PERSONNEL (1) FT Law Director, 100% 101

132 CITY OF OXFORD 2018 BUDGET Fund: General Division: General Government DEPARTMENT: Human Resources Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2017 PERSONNEL SERVICES Salaries & Wages 50,059 63,558 64,543 32,412 65,809 67, % Personnel Benefits 12,896 20,902 21,669 18,840 21,884 22, % TOTAL 62,955 84,460 86,212 51,252 87,693 90, % OPERATING EXPENSES Unemployment Insurance 468 2,323 2, ,800 2, % Employee Incentive 5,205 6,862 4,900 1,255 4,900 4, % Training & Travel 357 1,710 2, ,100 2, % Professional Service 8,400 10,175 4,900 5,046 9,000 5, % Police Education Reimbursement 3,331 1,669 1,000 4, % Employee Training % Tuition Reimbursement 1, % Contracted Services 10,039 8,079 6, ,000 6, % Advertising 10,742 7,657 4,900 3,259 4,200 4, % Membership & Subscriptions 1,282 1,814 1, ,470 1, % Office Supplies % Postage % Refunds % TOTAL 41,833 40,903 29,874 11,710 31,194 34, % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 104, , ,086 62, , , % PERSONNEL OPERATING EXPENSES CONTRACTED SERVICES (1) FT Human Resource Director, 70% Professional Service includes pre-employment psychological testing, pre-employment physicals, and pre-employment polygraph exams Employee incentives includes Employee Appreciation Picnic and wellness initiatives Training & Travel includes Directors travel and training as part of IPMA and regional training sessions Contracted service includes cost workers compensation program (Comp Management), pooling contribution, and Review Snap software renewal. 102

133 CITY OF OXFORD 2018 BUDGET Fund: General Division: General Government DEPARTMENT: Clerk of Council Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2017 PERSONNEL SERVICES Salaries & Wages 52,467 51,394 53,026 25,657 54,032 55, % Overtime 1,844 1,755 2, ,716 2, % Personnel Benefits 21,624 23,713 23,720 15,616 24,964 25, % TOTAL 75,935 76,862 79,410 41,874 81,712 83, % OPERATING EXPENSES Training & Travel 961 1,237 1,500 1,713 1,713 1, % Professional Services 5,647 1,562 8,000 9,748 9,748 10, % Contracted Services % Membership & Subscriptions , % Office Supplies % Postage , % Operating Supplies % TOTAL 7,793 3,961 11,350 12,578 15,281 13, % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 83,728 80,823 90,760 54,452 96,993 97, % PERSONNEL OPERATING EXPENSES (1) Clerk of Council, 100% Professional services reflect administrative code update 103

134 CITY OF OXFORD 2018 BUDGET Fund: General Division: General Government DEPARTMENT: Legislative Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2017 PERSONNEL SERVICES Salaries & Wages 16,091 16,099 16,100 8,050 16,100 20, % Personnel Benefits 2,301 2,042 2,385 4,000 4,981 2, % TOTAL 18,392 18,141 18,485 12,050 21,081 23, % OPERATING EXPENSES Boards & Commissions 0.0% Public Service Recognition % Travel & Training 2,034 3,110 2,900 1,144 2,900 2, % Professional Services % General Liability Insurance 1,889 1,969 2,075 1,112 1,997 2, % Advertising 1, % Membership & Subscriptions 2,015 2,764 3,500 3,087 3,500 3, % Office Supplies % Postage % Operating Supplies % TOTAL 7,930 7,942 10,275 5,592 10,197 10, % CAPITAL OUTLAY Equipment 0 0.0% TOTAL % TOTAL EXPENDITURES 26,322 26,083 28,760 17,642 31,278 33, % 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 & Commissions and Charter Amendment 104

135 CITY OF OXFORD 2018 BUDGET Fund: General Division: General Government DEPARTMENT: Municipal Building Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2017 PERSONNEL SERVICES Salaries & Wages 39,214 38,973 39,949 19,746 40,699 41, % Overtime 55 1,104 1,126 1, % Personnel Benefits 19,037 21,200 22,250 14,293 22,384 22, % TOTAL 58,251 60,228 63,303 34,039 64,209 65, % OPERATING EXPENSES Uniform % Electrical Services 26,575 36,490 41,000 12,837 36,000 59, % Gas Service 5,635 4,227 11,250 3,942 6,500 16, % Telephone 5,016 5,691 10,000 2,908 6,000 10, % Contracted Services 18,697 28,083 20,814 14,723 28,000 70, % General Liability Insurance 2,501 3,213 2,616 1,472 2,645 2, % Maintenance Supplies 9,052 6,688 10,500 2,513 7,000 13, % TOTAL 67,790 84,747 97,170 38,607 86, , % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 126, , ,473 72, , , % PERSONNEL (1) FT Custodian, 100% Increases include funding for the new administrative offices builiding at 15 S. College Ave. including electricity, gas, and contracted service (janitorial service, elevator service and repair, HVAC maint., etc.) CONTRACTED SERVICES 101 E. High 15 S. College Janitorial 35,000 Elevator 1,000 5,000 HVAC maint. and repair 10,000 4,000 Electrical and Lighting 5,000 5,000 Plumbing 2,500 2,500 18,500 51,500 Total 70,

136 CITY OF OXFORD 2018 BUDGET Fund: General Division: General Government DEPARTMENT: City Garage Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2017 PERSONNEL SERVICES Salaries & Wages 61,437 60,307 62,420 30,916 63,603 65, % Overtime 3,300 1,564 4, ,136 4, % Personnel Benefits 26,016 28,214 28,917 18,719 29,121 29, % TOTAL 90,753 90,085 95,393 50,475 96,860 99, % OPERATING EXPENSES Uniform 990 1, , % Electrical Services 7,366 6,990 10,090 3,532 7,500 10, % Gas Service 5,972 5,157 8,000 3,189 6,150 8, % Telephone , , % Training & Travel % Contracted Services 2,649 3,507 4,000 1,786 4,000 4, % General Liability Insurance 1,545 1,610 1, ,634 1, % Operating Supplies 9,405 8,582 5,000 4,203 8,000 5, % Maintenance Supplies 1, , % TOTAL 28,264 27,503 33,489 14,412 30,134 33, % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 119, , ,882 64, , , % PERSONNEL (1) FT Street Maintenance Manager, 20% (1) FT Street Operations Specialist, 50% (1) FT Mechanics, 50% 106

137 CITY OF OXFORD 2018 BUDGET Fund: General Division: General Government DEPARTMENT: Courthouse Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2017 OPERATING EXPENSES Electrical Service 6,504 6,322 12,000 2,991 7,500 12, % Gas Service 5,379 4,205 6,500 3,859 6,100 6, % Contracted Service 1,359 5,358 8,000 3,100 5,500 8, % Public Access Channel 5,359 2,378 11,627 3,348 13,000 11, % General Liability Insurance 1,102 1,149 1, ,165 1, % Maintenance Supplies 1,147 4,003 2,000 1,792 4,000 2, % TOTAL 20,850 23,415 41,338 15,739 37,265 41, % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 20,850 23,415 41,338 15,739 37,265 41, % 107

138 CITY OF OXFORD 2018 BUDGET Fund: General Division: General Government DEPARTMENT: Engineering Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2017 PERSONNEL SERVICES Salaries & Wages 80,309 78,889 93,058 39,821 94,611 97, % Overtime , ,628 1, % Personnel Benefits 30,407 33,231 35,318 21,648 35,592 36, % TOTAL 111, , ,973 61, , , % OPERATING EXPENSES Uniform % Telephone , , % Training & Travel 1,176 2,353 2, , % Professional Services 1,500 1,300 1,300 1, % Contracted Services 1,357 1,118 1,600 1,532 2,000 1, % Small Contracts 4,167 22,415 20,000 6,203 20,000 20, % General Liability Insurance 3,177 3,311 3,491 1,870 3,324 3, % Advertising % Printing & Reproduction ,130 2, % Membership & Subscription % Office Supplies 1,443 3,320 1,000 1,414 2,100 1, % Postage % Operating Supplies 1, , ,100 1, % Vehicle Maintenance 1, , ,200 1, % Small Tools & Equipment 1, % Fuel , , % TOTAL 18,334 36,047 36,846 17,810 36,802 37, % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 129, , ,819 79, , , % PERSONNEL (1) FT City Engineer, 34% (1) FT Engineer-In-Training, 34% (1) FT Engineering Aide, 34% (1) FT Administrative Assistant III, 34% 108

139 CITY OF OXFORD 2018 BUDGET Fund: General Department: Contingency PROGRAM: Contingency Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2017 OPERATING EXPENSES Salaries & Wages 50,000 50,000 50, % Contracted Services 33,000 33,000 33, % TOTAL , ,000 83, % TOTAL EXPENDITURES , ,000 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 109

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141 Fire/EMS Fund Tab

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143 CITY OF OXFORD 2018 BUDGET FIRE & EMS FUND SUMMARY OF BALANCES Actual Actual Budget Projected Budget TOTAL RECEIPTS 1,869,901 2,010,692 1,823,527 2,201,571 2,430,687 TOTAL EXPENDITURES 1,321,014 1,486,847 1,817,354 1,894,132 2,219,738 NET OPERATIONS 548, ,845 6, , ,949 CAPITAL IMPROVEMENTS 695, , , ,662 74,650 TRANSFERS IN 18,157 18,150 18,150 18,150 18,150 TRANSFERS OUT ADVANCES IN ADVANCES OUT NET INCOME (DEFICIT) (128,730) 357,503 (252,077) (400,073) 154,449 BALANCE AT BEGINNING OF YEAR 2,048,752 1,920,022 2,246,669 2,277,525 1,877,452 ENCUMBERED 243, ,669 BALANCE AT END OF YEAR 1,676,308 2,146,856 1,994,592 1,877,452 2,031,901 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 2,450 2,400 2,350 2,300 Revenues Expenditures 2,250 2,200 Revenues 2,448,837 Expenditures 2,294,

144 CITY OF OXFORD 2018 BUDGET SUMMARY OF RECEIPTS Fund: Fire & EMS Code: 418 Account % Over Number Description Actual Actual Budget June Projected Budget 2017 INCOME TAX RECEIPTS Income Tax 1,175,239 1,214,194 1,134, ,858 1,254,205 1,225, % TOTAL 1,175,239 1,214,194 1,134, ,858 1,254,205 1,225, % INTERGOVERNMENTAL RECEIPTS Fire & Life Squad Grants 0.0% Oxford Township Contribution 60,000 60,000 60, , , , % Milford Township Contribution 12,200 12,200 10,200 16,200 16,200 16, % M.U. Contribution Equipment 61, , % M.U. Reimbursement Labor Athletic Events 27,068 54,000 24,908 55,000 55, % M.U. Reimbursement Equipment Athletic Events 12,200 1,000 8,000 12,000 12, % Local Government Safety Capital Grant 200, % TOTAL 72, , , , , , % CHARGES FOR PUBLIC SERVICES Auction Sales 1, % Miscellaneous 1, % EMS Billing 534, , , , , , % EMS Billing 19,458 13,128 18,000 5, % TOTAL 534, , , , , , % FINES, COSTS & FORFEITURES Civil Offense Citations 30,500 39,000 10,000 21,352 23,000 15, % TOTAL 30,500 39,000 10,000 21,352 23,000 15, % INTEREST INCOME Interest 14,308 20,999 19,289 13,518 23,166 23, % TOTAL 14,308 20,999 19,289 13,518 23,166 23, % MISCELLANEOUS Grants - Other 2,500 16, % Reimbursements 40,588 40,543 25,000 21,307 30,000 25, % TOTAL 43,088 57,165 25,000 21,307 30,000 25, % TOTAL RECEIPTS 1,869,901 2,010,692 1,823,527 1,232,602 2,201,571 2,430, % FUND TRANSFERS-IN General Fund 18,150 18,150 18,150 9,075 18,150 18, % FEMA Fund 7 0.0% TRANSFERS TOTAL 18,157 18,150 18,150 9,075 18,150 18, % FUND ADVANCES-IN General Fund % FEMA Fund 0.0% ADVANCES TOTAL % TOTAL REVENUE 1,888,058 2,028,842 1,841,677 1,241,677 2,219,721 2,448, % Fire/EMS Fund Receipts 3,000,000 2,500,000 2,000,000 1,500,000 1,000, ,000 0 Actual Actual Budget Projected Budget

145 CITY OF OXFORD 2018 BUDGET SUMMARY OF EXPENDITURES Fund: Fire & EMS Code: 418 Account % Over Number Description Actual Actual Budget June Projected Budget Fire/EMS 1,321,014 1,486,847 1,817, ,008 1,894,132 2,219, % TOTAL OPERATING EXPENDITURES 1,321,014 1,486,847 1,817, ,008 1,894,132 2,219, % 152 Fire/EMS 695, , ,400 83, ,662 74, % TOTAL CAPITAL EXPENDITURES 695, , ,400 83, ,662 74, % To FEMA 0.0% TRANSFER OUT % To FEMA 0.0% To General ADVANCE OUT % TOTAL EXPENDITURES 2,016,788 1,671,339 2,093, ,790 2,619,794 2,294, % OPERATING EXPENDITURES 2,500,000 2,000,000 1,500,000 1,000, ,000 0 Actual Actual Budget Projected Budget

146 CITY OF OXFORD 2018 BUDGET Fund: Fire & EMS Division: Security of Persons & Property DEPARTMENT: Fire & EMS Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2017 PERSONNEL SERVICES Salaries & Wages 787, , , , ,740 1,187, % Overtime 25,787 51,347 41,500 44,051 90,000 65, % Personnel Benefits 173, , , , , , % Volunteer Recognition 3,092 1,016 3, ,700 3, % TOTAL 989,118 1,144,489 1,402, ,626 1,458,850 1,755, % OPERATING EXPENSES Uniform 26,557 36,445 39,000 5,731 30,000 39, % Electrical Services 8,598 8,301 10,000 3,885 8,500 10, % Gas Service 5,538 4,680 10,000 3,724 8,500 10, % Telephone , , % Training & Travel 23,497 24,896 42,000 16,211 35,000 42, % Professional Service 36,324 36,149 40,000 19,990 42,000 45, % Contracted Service 86,920 93, ,000 54, , , % General Liability Insurance 7,749 8,559 8,987 4,749 8,382 9, % Advertising 616 1, , % Printing & Reproduction , , % Membership & Subscriptions 5,395 1,754 1, , % Postage % Operating Supplies 50,702 67,153 70,000 35,660 75,000 80, % Grant Related Expenditures 0.0% Vehicle Maintenance 43,315 30,238 45,000 55,684 75,000 55, % Fuel 12,872 11,473 15,000 6,388 14,000 16, % Refunds 22,563 17,821 19,000 15,092 25,000 28, % TOTAL 331, , , , , , % CAPITAL OUTLAY Equipment Facilities Improvements 425,967 69, Staff Car Replacement 40, SCBA Replacement 2,662 27,531 33,000 49, Tablet Replacements (5 per year) 6,481 6, Fuel Control/Monitoring System Upgrade 2, EMS Squad 184, Fire & EMS Pagers 6, Hydraulic Rescue Tools 34,620 18, Wireless Network Upgrade 1, Technology Replacement 1,350 2,400 2, Cardiac Monitors 72, Thermal Imaging Camera 11, Power Cots 53,910 40,000 37,711 37, Replace HVAC (old building) 10,000 10, Replace 2003 Expedition Staff Vehicle 47,500 32,525 40, Hydraulic Suspension 2010 Medic ,000 13,546 13, City Wide Surveillance 50,000 50, Heavy Duty Pumper 574, Battery Powered Portable Ventilation Fans 14, Infrastructure Upgrades 2,750 TOTAL 695, , ,400 83, ,662 74, % TOTAL EXPENDITURES 2,016,788 1,671,339 2,093, ,790 2,619,794 2,294, % PERSONNEL OPERATING EXPENSES PROFESSIONAL SERVICES CONTRACTED SERVICES VEHICLE MAINTENANCE (1) Fire Chief/Fire Inspector, 100% (3) FT Captains, 100% (6) FT FF/Paramedics, 100% (1) FT Administrative Assistant, 100% 22,936 hours budget for PT Paramedic/Firefighters days x 63 hours/day (2 Paramedic/Firefighters on each 12 hour shift), $18.36 per hour for part time staffing - Includes 1,900 hours for extra weekend coverage and 1,032 hours to back fill for Captains vacation, sick and Kelly days Operating supplies include disposable medical supplies and medications Professional services includes fee for collection of income tax based on revenue collection $45,000 EMS billing of 6% of gross revenue estimated at $600,000 = $36,000 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 $6,600 1/3 portion of BDR (Backup Disaster Recovery) Increase due to repair of aging fleet 114

147 Street Funds Tab

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149 CITY OF OXFORD 2018 BUDGET STREET & STATE HIGHWAY FUNDS SUMMARY OF BALANCES Actual Actual Budget Projected Budget TOTAL RECEIPTS 367, , , , ,498 TOTAL EXPENDITURES 858, , , , ,635 NET OPERATIONS (490,272) (449,608) (569,669) (528,467) (608,137) CAPITAL IMPROVEMENTS TRANSFERS IN 545, , , , ,439 TRANSFERS OUT NET INCOME (DEFICIT) 55, , ,426 1,302 BALANCE AT BEGINNING OF YEAR 242, , , , ,823 ENCUMBERED 6,825 18,272 BALANCE AT END OF YEAR 290, , , , ,125 STREET FUND Required by the Ohio Revised Code to account for 92.5% of the state gasoline tax and motor vehicle registration fees designated for maintenance of state highways within the City STATE HIGHWAY FUND Required by the Ohio Revised Code to account for 7.5% of the state gasoline tax and motor vehicle registration fees designated for maintenance of state highways within the City ANALYSIS OF EACH FUND Thousands 1, Street Fund State Highway Fund Revenues 949,435 21,502 Expenditures 949,435 20,200 Revenues Expenditures 115

150 CITY OF OXFORD 2018 BUDGET Fund: Street Code: 122 SUMMARY OF BALANCES % Over Actual Actual Budget June Projected Budget 2017 TOTAL RECEIPTS 346, , , , , , % TOTAL EXPENDITURES 839, , , , , , % NET OPERATIONS (493,098) (454,493) (569,893) (261,914) (528,767) (609,439) -6.9% CAPITAL IMPROVEMENTS % TRANSFERS IN 545, , , , , , % TRANSFERS OUT % NET INCOME (DEFICIT) 52, , ,033 41, % BALANCE AT BEGINNING OF YEAR 224, , , , , , % ENCUMBERED 10,125 BALANCE AT END OF YEAR 276, , , , , , % 2018 Projected Ending Fund Balance as a percentage of expenditures and transfers out: 44% Street Fund 1,000, , , , , , ,000 Actual Actual Budget Projected Budget Receipts and Transfers-in Expenditures and Transfers-out 116

151 CITY OF OXFORD 2018 BUDGET SUMMARY OF RECEIPTS Fund: Street Code: 122 Account % Over Number Description Actual Actual Budget June Projected Budget Motor Vehicle License Fees 42,970 45,103 42,000 21,224 42,400 42, % Gasoline Tax 217, , , , , , % Local License Fees - $5 50,310 52,180 49,700 26,107 52,000 52, % Auction Sales 0.0% Miscellaneous 12,462 5,300 5,500 6,937 8,500 5, % Street Cuts 6,559 11,342 10,000 12,113 20,000 10, % Interest 1,786 3,311 2,476 2,223 3,461 4, % Reimbursements 15,238 10,539 5,000 7,171 10,000 5, % RECEIPTS 346, , , , , , % Transfers-in from: General Fund 521, , , , , , % Parking Fund 23,947 24,599 25,280 12,640 25,280 27, % TRANSFERS 545, , , , , , % TOTAL REVENUE 892, , , , , , % Street Fund Receipts 360, , , , , , , , , , ,000 Actual Actual Budget Projected Budget

152 CITY OF OXFORD 2018 BUDGET SUMMARY OF EXPENDITURES Fund: Street Code: 122 Account % Over Number Description Actual Actual Budget June Projected Budget Street Maintenance 839, , , , , , % Contracted Services (Contingency) Transfer to Internal Service Fund TOTAL EXPENDITURES 839, , , , , , % OPERATING EXPENDITURES 1,000, , , , , , ,000 Actual Actual Budget Projected Budget

153 CITY OF OXFORD 2018 BUDGET Fund: Street Division: Transportation DEPARTMENT: Street Maintenance Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2017 PERSONNEL SERVICES Salaries & Wages 426, , , , , , % Overtime 26,615 20,583 39,738 6,416 40,518 41, % Personnel Benefits 181, , , , , , % Uniform 0.0% TOTAL 634, , , , , , % OPERATING EXPENSES Uniform 8,168 5,983 7,000 3,490 7,000 7, % Electric Service 2,566 2,858 4,000 1,275 2,800 4, % Telephone 1,479 1,309 1, ,400 1, % Training & Travel , , % Contracted Services 4,673 5,668 2,500 2,273 4,500 2, % General Liability Insurance 17,012 17,729 18,616 10,013 17,988 19, % Printing & Reproduction % Composting 3, ,000 1,148 3,000 3, % Postage % Operating Supplies 13,014 20,719 22,900 15,655 22,500 22, % Vehicle Maintenance 30,687 25,990 28,400 13,037 27,750 28, % Small Tools & Equipment % Materials 92,849 59,295 70,750 41,640 70,500 70, % Fuel 28,568 19,995 47,500 11,105 27,500 47, % Refunds 1, % TOTAL 205, , , , , , % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 839, , , , , , % 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% (3) FT Service Worker III, 50% (3) FT Service Worker II, 100% (1) FT Service Worker I, 50% (1) FT Environmental Specialist, 10% OPERATING EXPENDITURES Materials include road de-icing salt; gravel; asphalt; sealer for road construction / repair 119

154 CITY OF OXFORD 2018 BUDGET Fund: State Highway Improvement Fund Code: 123 SUMMARY OF BALANCES % Over Actual Actual Budget June Projected Budget 2017 TOTAL RECEIPTS 21,199 21,656 20,424 10,822 20,300 21, % TOTAL EXPENDITURES 18,373 16,771 20,200 7,595 20,000 20, % EXCESS OF RECEIPTS OVER EXPENDITURES 2,826 4, , , % BALANCE AT BEGINNING OF YEAR 18,086 20,912 22,212 25,797 25,797 26, % 6,825 8,147 BALANCE AT END OF YEAR 14,087 17,650 22,436 29,024 26,097 27, % SUMMARY OF RECEIPTS Fund: State Highway Improvement Fund Code: 123 Account % Over Number Description Actual Actual Budget June Projected Budget Motor Vehicle License Fees 3,484 3,657 3,700 1,721 3,500 3, % Gasoline Tax 17,628 17,768 16,500 8,970 17,500 17, % Interest % TOTAL RECEIPTS 21,199 21,656 20,424 10,822 21,241 21, % SUMMARY OF EXPENDITURES Division: Transportation DEPARTMENT: State Highway Code: Account Description % Over Number Actual Actual Budget June Projected Budget 2017 OPERATING EXPENSES Traffic Signal & Street Light Maintenance 3,040 5,000 5,000 5, % Materials 18,373 13,731 15,200 7,595 15,000 15, % TOTAL EXPENDITURES 18,373 16,771 20,200 7,595 20,000 20, % 120

155 Parking Funds Tab

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157 CITY OF OXFORD 2018 BUDGET PARKING & PARKING IMPROVEMENT FUNDS SUMMARY OF BALANCES Actual Actual Budget Projected Budget TOTAL RECEIPTS 631, , , , ,618 TOTAL EXPENDITURES 387, , , , ,690 NET OPERATIONS 244, , , , ,928 CAPITAL IMPROVEMENTS (54,237) (25,508) (50,000) (45,000) (134,500) TRANSFERS IN 41,553 32,000 32,000 32, ,500 TRANSFERS OUT (204,088) (195,614) (196,991) (196,991) (301,135) NET INCOME (DEFICIT) 27, ,079 (57,658) (55,714) (137,207) BALANCE AT BEGINNING OF YEAR 767, , , , ,961 ENCUMBERED 7,987 13,297 BALANCE AT END OF YEAR 786, , , , ,754 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 ANALYSIS OF EACH FUND Thousands Parking Fund Parking Improveme nt Fund Revenues 661, ,500 Expenditures 798, ,500 Revenues Expenditure 121

158 CITY OF OXFORD 2018 BUDGET Fund: Parking Code: 130 SUMMARY OF BALANCES % Over Actual Actual Budget June Projected Budget 2017 TOTAL RECEIPTS 631, , , , , , % TOTAL EXPENDITURES 387, , , , , , % NET OPERATIONS 244, , , , , , % CAPITAL IMPROVEMENTS % TRANSFERS IN % TRANSFERS OUT 204, , , , , , % NET INCOME (DEFICIT) 39,960 98,587 (39,658) (1,719) (42,714) (137,207) % BALANCE AT BEGINNING OF YEAR 679, , , , , , % ENCUMBERED 7,750 10,777 BALANCE AT END OF YEAR 711, , , , , , % The 2018 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: 80% 122

159 CITY OF OXFORD 2018 BUDGET SUMMARY OF RECEIPTS Fund: Parking Code: 130 Account % Over Number Description Actual Actual Budget June Projected Budget Parking Garage Leases 150, , ,000 86, , , % Residential Parking Permits 2,087 2,738 2, ,000 2, % Miscellanous % Meter Collection 335, , , , , , % Parking Garage Collections 20,105 22,530 20,000 10,751 19,000 20, % Recovery of Write Offs 2,805 1,918 4,500 1,594 2,000 3, % Collection Fee 3,039 2,908 3,200 2,228 3,200 3, % Meter Fines 108, , ,000 44, , , % RoVR Fee 1,716 1,676 2, ,600 2, % Interest 5,397 8,363 7,731 4,910 8,759 8, % Reimbursements 2,865 1,477 4, ,500 4, % RECEIPTS 631, , , , , , % 0.0% TRANSFERS % TOTAL REVENUES 631, , , , , , % Parking Receipts 680, , , , , , , ,000 Actual Actual Budget Projected Budget

160 CITY OF OXFORD 2018 BUDGET SUMMARY OF EXPENDITURES Fund: Parking Code: 130 Account % Over Number Description Actual Actual Budget June Projected Budget Parking 387, , , , , , % EXPENDITURES 387, , , , , , % Transfers To: General Fund 28,588 29,015 29,711 14,856 29,711 29, % Street Fund 23,947 24,599 25,280 12,640 25,280 27, % Capital Improvement Fund 110, , ,000 55, , , % Parking Improvement Fund 41,553 32,000 32,000 32,000 32, , % TRANSFERS 204, , , , , , % TRANSFERS TOTAL EXPENDITURES & TRANSFERS 592, , , , , , % 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 12/31/17: 990,000 If we can average at least $110,000 per year, the debt will be paid off in 9 years, in , , , , , , , , , ,000 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 124

161 CITY OF OXFORD 2018 BUDGET Fund: Parking Division: Transportation DEPARTMENT: Parking Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2017 PERSONNEL SERVICES Salaries & Wages 246, , , , , , % Overtime 6,956 3,912 13,262 3,020 6,000 8, % Personnel Benefits 69,624 70,955 96,009 55,043 97,024 99, % Personnel Benefits - Other , % Uniform Allowance % TOTAL 323, , , , , , % OPERATING EXPENSES Uniform 2,684 2,000 1,952 2,500 2, % Electric Services 7,956 7,100 8,800 2,982 5,900 8, % Telephone , , % Parking Garage Maintenance & Supplies 1,189 1,978 7, ,200 7, % Bank & Investment Fees % Training & Travel 76 2,231 4, , % Contracted Services 26,750 24,647 37,000 11,841 35,000 39, % Collection Agency Services , , % General Liability Insurance 3,665 3,819 4,010 2,157 3,875 4, % Appraisal Costs % Claims Paid 0.0% Printing & Reproduction 2,762 1,176 5,000 2,527 4,500 5, % Postage 1,368 1,006 2, ,000 1, % Operating Supplies 8,926 15,610 14, ,000 14, % Vehicle Maintenance 4,269 5,597 4, ,000 4, % Small Tools & Equipment 2,677 4,300 2,200 5,610 7,000 2, % Fuel 1,512 2,083 3, ,200 3, % Refunds 2, , , % TOTAL 64,510 73, ,490 32,234 84,806 99, % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 387, , , , , , % PERSONNEL 2018 Proposed Allocation CONTRACTED SERVICES Law Enf Parking Maintenance for Video Equipment 2,100 (1) FT Chief 90% 10% Maintenance for Elevator 4,962 (1) FT Police Lieutenant 90% 10% Maintenance for T2 PMS (software) 17,757 (1) FT Police Lieutenant 100% T2 Flex scanners 105 (6) FT Police Sergeants 100% T2 - RoVR 4,000 (17) F-T Police Officers 100% Parking Wireless Service 5,000 (1) PT Assistant to the Chief for Community Outreach 100% Oracle Maintenance 300 2,080 hours P-T Police Officers 100% PowerDMS 457 (1) FT Police Records Specialist 100% ALPR Maintenance 2,700 (1) FT Office Manager 95% 5% Miscellaneous 1,619 (1) FT Public Safety Asst (A) 25% 75% Total 39,000 (1) FT Public Safety Asst (B) 25% 75% (1) FT Public Safety Asst (C) 25% 75% (1) PT Property Custodian 100% (4) PT Public Safety Asst 100% (6) FT Dispatcher/Clerk 90% 10% (3) PT Dispatcher/Clerk 90% 10% 125

162 CITY OF OXFORD 2018 BUDGET Fund: Parking Improvement Fund Code: 142 SUMMARY OF BALANCES % Over Actual Actual Budget June Projected Budget 2017 TOTAL RECEIPTS % TOTAL EXPENDITURES % NET % CAPITAL IMPROVEMENTS 54,237 25,508 50, , , % Transfer from Parking Fund 41,553 32,000 32,000 32,000 32, , % TRANSFERS IN 41,553 32,000 32,000 32,000 32, , % TRANSFERS OUT % NET INCOME (DEFICIT) (12,684) 6,492 (18,000) 32,000 (13,000) % BALANCE-BEGINNING OF THE YEAR 87,586 74,902 86,902 81,394 81,394 68, % ENCUMBERED 237 2,520 BALANCE-END OF YEAR 74,665 78,874 68, ,394 68,394 68, % TOTAL RECEIPTS % SUMMARY OF EXPENDITURES Division: Transportation DEPARTMENT: Parking Improvements Code: Account % Over Number Description Actual Actual Budget June Projected Budget Parking Garage Improvements 52,830 25,271 30,000 25,000 50, Handheld Terminals Finance Software 1, Duplex Meter Housing Computer Hardware (MIS) Fuel Control/Monitoring System Upgrade Street Sign Replacement City Wide Surveillance 20,000 20, Automatic License Plate Recognition System 16, Parking Vehicle Transit 28, Parking Software 40,000 EXPENDITURES 54,237 25,508 50, , , % Transfer to Parking Fund 0.0% TOTAL EXPENDITURES & TRANSFERS 54,237 25,508 50, , , % 126

163 Capital Funds Tab

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165 CITY OF OXFORD 2018 BUDGET CAPITAL PROJECT FUNDS SUMMARY OF BALANCES Actual Actual Budget Projected Budget TOTAL RECEIPTS 714, ,649 1,107,824 1,187,893 7,654,026 TOTAL EXPENDITURES EXCESS RECEIPTS OVER EXPENDITURES 714, ,649 1,107,824 1,187,893 7,654,026 CAPITAL IMPROVEMENTS (3,252,251) (1,163,391) (3,677,200) (6,499,286) (11,429,263) TRANSFERS IN 1,619,688 2,292, ,195 4,185, ,027 TRANSFERS OUT ADVANCES IN 1,614, ,800 1,189,550 1,205, ,750 ADVANCES OUT (1,614,941) (999,800) (1,189,550) (1,205,550) (522,750) NET INCOME (DEFICIT) (917,756) 1,694,327 (1,784,181) (1,126,198) (2,859,210) BALANCE BEGINNING OF THE YEAR 5,228,848 4,311,092 4,161,423 6,005,419 4,879,221 ENCUMBERED 1,242,726 1,830, BALANCE END OF THE YEAR 3,068,366 4,174,519 2,377,242 4,879,221 2,020,011 Recurring Capital Funds 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 FUNDS 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 Millions 1.40 ANALYSIS OF EACH FUND Revenues Expenditures CDBG Fund CDBG RLF Capital Equipment Fund Capital Improvemen t Fund Revenues 238,000 56, ,398 1,212,129 Expenditures 238, , ,450 1,271,

166 CITY OF OXFORD 2018 BUDGET Code: 126 Community Development Block Grant Fund SUMMARY OF BALANCES % Over Actual Actual Budget June Projected Budget 2017 TOTAL RECEIPTS 85, , , , , % TOTAL EXPENDITURES EXCESS RECEIPTS OVER EXPENDITURES 85, , , , , % CAPITAL IMPROVEMENTS 85, , , , , % TRANSFERS IN % TRANSFERS OUT % ADVANCES IN % ADVANCES OUT % NET INCOME (DEFICIT) % BALANCE BEGINNING OF YEAR 150, , , , , , % ENCUMBERED 124, ,085 BALANCE END OF YEAR 25,815 47, , , , , % SUMMARY OF RECEIPTS Account % Over Number Description Actual Actual Budget June Projected Budget CDBG Butler County 2014 Grant 85,723 10, CDBG Butler County 2015 Grant 113, CDBG Butler County 2016 Grant 16, , CDBG Butler County 2017 Grant 119, , CDBG Butler County 2018 Grant 119,000 TOTAL 85, , , , , % 128

167 CITY OF OXFORD 2018 BUDGET Community Development Block Grant Fund SUMMARY OF EXPENDITURES Division: Community Environment DEPARTMENT: CDBG Code: Account % Over Number Description Actual Actual Budget June Projected Budget Grant Projects CDBG 85,723 10, Grant Projects CDBG 113, Grant Projects CDBG 16, , Grant Projects CDBG 119, , Grant Projects CDBG 119,000 TOTAL EXPENDITURES 85, , , , , % 129

168 CITY OF OXFORD 2018 BUDGET Code: 128 Community Development Block Grant Loan Fund SUMMARY OF BALANCES % Over Actual Actual Budget June Projected Budget 2017 TOTAL RECEIPTS 59,105 49,405 59,285 23,944 48,964 56, % TOTAL CAPITAL IMPROVEMENTS 20, , , , % EXCESS RECEIPTS OVER EXPENDITURES 39,105 49,405 (100,715) 23,944 (111,036) (103,724) -3.0% BALANCE BEGINNING OF YEAR 351, , , , , , % BALANCE END OF YEAR 390, , , , , , % SUMMARY OF RECEIPTS Account % Over Number Description Actual Actual Budget June Projected Budget Loan Fee % Patterson Café 23,823 23,823 23,823 11,912 23,823 23, % One Fourth Oxford Inc. 13, % Moon Co Op 7,667 9,800 18,200 6,200 13,400 14, % Seaview Outfitters LLC 3,856 2, % Hush Intimate Apparel 6,310 4,733 9,465 1,578 3,944 9, % Root Yoga 1,052 4,207 4,207 1,752 4,207 4, % Interest 2,657 4,037 3,590 2,502 3,590 4, % Contributions 0.0% Escrow for Seaview 0.0% TOTAL RECEIPTS 59,105 49,405 59,285 23,944 48,964 56, % Division: Community Environment DEPARTMENT: CDBG Revolving Loan Code: Account % Over Number Description Actual Actual Budget June Projected Budget Professional Services 0.0% Capital Outlay Loan 20, , , , % TOTAL EXPENDITURES 20, , , , % 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 SUMMARY OF EXPENDITURES All loans are in good standing as of 8/31/2017. One loan is six months behind and one has restructured it payments. 130

169 CITY OF OXFORD 2018 BUDGET Capital Equipment Fund SUMMARY OF BALANCES Code: 140 Account % Over Number Description Actual Actual Budget June Projected Budget M.U. Contribution NatureWorks Grant 12, Auction Sales Contributions Reimbursements TOTAL RECEIPTS ,000 TOTAL CAPITAL IMPROVEMENTS 330, , , , , , % EXCESS RECEIPTS OVER EXPENDITURES (330,864) (249,576) (308,200) (160,588) (465,881) (263,450) 14.5% TRANSFERS/ADVANCES-IN Transfer from General Fund 174, , , , , , % Advance from General Fund ,000 16,000 0 TRANSFERS/ADVANCES-IN 174, , , , , , % TRANSFERS/ADVANCES-OUT Return Advance to General Fund ,000 16, % NET INCOME (DEFICIT) (156,864) 17,493 (18,005) (15,490) (175,686) 30, % BALANCE BEGINNING OF THE YEAR 961, , , , , , % ENCUMBERED 122, ,058 BALANCE END OF THE YEAR 681, , , , , , % SUMMARY OF EXPENDITURES Account % Over Number Description Actual Actual Budget June Projected Budget Police Cars & Related Equipment 52,508 32,773 33,000 72,150 77,300 55, Police Tablet Replacement 1,041 15,000 15,000 15, Video Cameras and Masts Body Cameras 43, Mobile Routers 10, Automatic License Plate Recognition System 16, SCBA Replacement 90, Cloud-Based Online Application System 25,000 25,000 25, Computer Network System (MIS) 17, Computer Hardware (MIS) 8,951 9,974 11,200 9,728 11,200 18, Wireless Network Upgrade 4, GIS Server 14, Infrastructure Updates 3,947 7, City Wide Surveillance 30,000 30, Financial Software Upgrade 9, Time Clocks 22,307 5, Audio/Video Equipment Replacement 3, Replacement of Vehicle # , Plotter 14,000 18,756 14, Scanning Software 5,000 3, Replace Vehicle GMC Canyon , Vehicle Replacement 2001 Jeep 4x4 8, Playground Repairs 12,977 4,266 8,000 2,518 12,734 8, Leonard Howell Park Equipment 16, Community Park Equipment 4,100 3,015 5,000 2,597 5,000 5, Replacement 54" Walk Behind Mower # ,000 5,524 6, Replacement 61" Zero Turn Mower #889 14,000 12,991 13, Replacement Truck # Replacement Two Ton Dump Truck #57 138, Replacement of Truck # , Replacement of Truck # , Replacement of Mower #886 8, Uptown Park Splash Fountain Equipment 1,269 5,000 3,884 3,884 5, Replacement of Truck # ,308 6,625 6, Replacement of Truck # , Replacement of Truck # , John Deere Gator #893 Replacement 8, Full Cab Tractor with Boom Mower 90, , Replacement of Truck # x4 Dump 25,000 25, Replacement of Asphalt Roller #512 21,000 21, Streetlight Replacement Key Rench Dr 27, Replacement of 2008 Mower #888 14, Replacement of Ford F350 # , New Equipment Trailer 5, HVAC Replacement City Garage 10,000 TOTAL EXPENDITURES 330, , , , , , % 131

170 CITY OF OXFORD 2018 BUDGET Code: 141 Capital Improvement Fund SUMMARY OF BALANCES % Over Actual Actual Budget June Projected Budget 2017 TOTAL RECEIPTS 567, , , , , , % TOTAL CAPITAL IMPROVEMENTS 1,342, , ,500 99,426 1,570, , % EXCESS RECEIPTS OVER EXPENDITURES (774,442) (351,153) (508,700) 89,438 (1,050,090) (511,250) -0.5% TRANSFERS IN 445, , , , , , % TRANSFER OUT % ADVANCE IN 944, , , , , , % ADVANCE OUT 944, , , , , % NET INCOME (DEFICIT) (328,754) 143,847 (13,700) 858,488 (555,090) (59,621) % BALANCE BEGINNING OF YEAR 1,766,614 1,437, ,959 1,581,707 1,581,707 1,026, % ENCUMBERED 374, ,160 BALANCE END OF YEAR 1,063, , ,259 2,440,195 1,026, , % CAPITAL IMPROVEMENT FUND (TRANSFERS FROM GENERAL FUND) Millions Actual Actual Budget Projected Budget

171 CITY OF OXFORD 2018 BUDGET Capital Improvement Fund SUMMARY OF RECEIPTS Account % Over Number Description Actual Actual Budget June Projected Budget M.U. Contribution 15, OKI Funding OPWC Funding 510, , , , ODOT Funding 42, , Safe Routes to School Funding 36, , Miscellaneous Special Assessments 5,013 4,928 2,489 2, Reimbursement 9, , , Red Brick & Ivy Gifts Receipts 567, , , , , , % Transfers from: General Fund 335, , , , , , % Parking Fund 110, , ,000 55, , , % Transfers-in 445, , , , , , % Advance from: General Fund 944, , , , , , % Advances-in 944, , , , , , % TOTAL REVENUES 1,958,608 1,095,551 1,384, ,914 1,537,214 1,212, % Capital Improvement Fund SUMMARY OF EXPENDITURES Code: 141 Account % Over Number Description Actual Actual Budget June Projected Budget 2017 ROAD AND STREET PROJECTS Traffic Signal Conversion to LED Urban Paving Program High St. Improvements 593, Street Maintenance & Resurfacing 291, , ,000 2, , , Street Sign Replacement 8,118 11,834 5,000 3,804 5,000 5, US 27 S ROW Acquisitions 389,859 15,224 20,208 45, Brown & College Signalization 135, Dana Drive Bridge Replacement 10, Sidewalk/Curb/Gutter Replacement 1,308 2,759 20,000 14, ,000 20, US 27 South Improvements 2, Traffic Signal Arm Mast Painting 6, Traffic Signal Controllers Replacement 15,000 15, Collins Run Rd Imp & Chestnut Rd Signal 188, , Improve High & Contreras Traffic Flow 16,500 16, Sandra Drive Culvert Improvement 275, , Kramer/Miami Trail Sidewalk 25,000 25, Crosswalk Safety Improvements Locust Street 18, Improve Spring & Locust Traffic Signals 15, Passenger Rail Platform 30, Contreras Road Culvert Improvement 190,000 SUBTOTAL ROAD AND STREET PROJECTS 1,294, , ,500 41,742 1,448, , % OTHER PROJECTS Zoning Study 5,118 5, Emerald Ash Borer (EAB) Response 19,900 16,045 40,000 19,720 40,000 40, Municipal/Court Building Improvements 15,047 15,000 8,375 15,000 25, Fiber Optics 19,500 19, Street Lighting - ST732 South 45, Municipal Pool Improvements 17,683 22,000 22,000 21,536 22,000 21, Fencing Barrier at Leonard Howell Park 7,000 3, New Roof for Senior Center 25, Uptown Painting OCP Walking Path Maintenance 10, Fuel Control/Monitoring System Upgrade 11, Uptown Park Safety 7,837 2,935 2, Roof Replacement Cold Storage Building 15,000 15, OCP Electrical Panel Improvement 6, Gateway to City/MU Campus on US 27 South 25, Return Advance to General Fund 944, , , , , Transfer to General Fund SUBTOTAL OTHER PROJECTS 992, , ,550 57, , , % 2,287, ,704 1,398,050 99,426 2,092,304 1,271, % 133

172 CITY OF OXFORD 2018 BUDGET Municipal Facilities Capital Improvement Fund SUMMARY OF BALANCES Code: 143 Account % Over Number Description Actual Actual Budget June Projected Budget 2017 TOTAL RECEIPTS TOTAL CAPITAL IMPROVEMENTS 1,424, ,279 2,213, ,659 3,600,000 2,761, % EXCESS RECEIPTS OVER EXPENDITURES (1,424,908) (113,279) (2,213,500) (169,659) (3,600,000) (2,761,813) -24.8% TRANSFERS-IN Transfer from General Fund 1,000,000 1,500, ,400,000 3,400, % TRANSFERS-IN 1,000,000 1,500, ,400,000 3,400, % NET INCOME (DEFICIT) (424,908) 1,386,721 (2,213,500) 3,230,341 (200,000) (2,761,813) -24.8% BALANCE BEGINNING OF THE YEAR 2,000,000 1,575,092 2,969,701 2,961,813 2,961,813 2,761, % ENCUMBERED 270,512 BALANCE END OF THE YEAR 1,575,092 2,691, ,201 6,192,154 2,761, % SUMMARY OF EXPENDITURES Account % Over Number Description Actual Actual Budget June Projected Budget Acquisition of Property & 1,424, ,279 2,213, ,659 3,600,000 2,761,813 Renovation Municipal Buildings TOTAL EXPENDITURES 1,424, ,279 2,213, ,659 3,600,000 2,761, % 134

173 CITY OF OXFORD 2018 BUDGET Oxford Area Trail Capital Improvement Fund SUMMARY OF BALANCES Code: 144 Account % Over Number Description Actual Actual Budget June Projected Budget ODNR Grant 500, ,379 60, Sale of Plans Contributions 2, ,261 61,739 97,772 97,772 TOTAL RECEIPTS 2, , ,739 97, ,181 60,000 TOTAL CAPITAL IMPROVEMENTS 48,335 39, , , , % EXCESS RECEIPTS OVER EXPENDITURES (46,335) 66, ,739 (394,255) (84,386) (135,000) % TRANSFERS-IN Transfer from General Fund 0 30, , % ADVANCES-IN 0 30, , % ADVANCES-IN Advance from General Fund 670, , , , , % ADVANCES-IN 670, , , , , % ADVANCES-OUT Repay Advance to General Fund 670, , , , % ADVANCES-OUT 670, , , , % NET INCOME (DEFICIT) (46,335) 96, , ,745 (84,386) 35, % BALANCE BEGINNING OF THE YEAR (46,335) (561,739) 50,526 50,526 (33,860) 94.0% ENCUMBERED 621, ,085 BALANCE END OF THE YEAR (668,000) (561,559) 0 324,271 (33,860) 1, % SUMMARY OF EXPENDITURES Account % Over Number Description Actual Actual Budget June Projected Budget Construction of Oxford Area Trails 48,335 39, , , , Repay Advance to General 670, , , ,000 0 TOTAL EXPENDITURES 718, , , ,027 1,268, , % 135

174 CITY OF OXFORD 2018 BUDGET Aquatic Center Capital Improvement Fund SUMMARY OF BALANCES Code: 145 Account % Over Number Description Actual Actual Budget June Projected Budget Note Proceeds 4,150, Contributions 500,000 TOTAL RECEIPTS ,650,000 TOTAL CAPITAL IMPROVEMENTS ,650, % EXCESS RECEIPTS OVER EXPENDITURES % TRANSFERS-IN 0.0% TRANSFERS-IN % NET INCOME (DEFICIT) % BALANCE BEGINNING OF THE YEAR % ENCUMBERED BALANCE END OF THE YEAR % SUMMARY OF EXPENDITURES Account % Over Number Description Actual Actual Budget June Projected Budget Aquatic Center Construction 4,650,000 TOTAL EXPENDITURES ,650, % 136

175 CITY OF OXFORD 2018 BUDGET Southpointe Roadway TIF Capital Improvement Fund SUMMARY OF BALANCES Code: 146 Account % Over Number Description Actual Actual Budget June Projected Budget Note Proceeds 2,200,000 TOTAL RECEIPTS ,200,000 TOTAL CAPITAL IMPROVEMENTS ,200, % EXCESS RECEIPTS OVER EXPENDITURES % ADVANCES-IN Advance from General Fund , % ADVANCES-IN , % ADVANCES-OUT Repay Advance to General Fund , % ADVANCES-OUT , % NET INCOME (DEFICIT) % BALANCE BEGINNING OF THE YEAR % ENCUMBERED BALANCE END OF THE YEAR % SUMMARY OF EXPENDITURES Account % Over Number Description Actual Actual Budget June Projected Budget South Pointe Roadway TIF Construction 2,200, Repay Advance to General ,000 TOTAL EXPENDITURES ,400, % 137

176 CITY OF OXFORD 2018 BUDGET CAPITAL IMPROVEMENT & EQUIPMENT FUND PROJECTS Project Name Project Description Budget Project Justification Street Sign Replacement Improve Spring & Locust Traffic Signals Crosswalk Safety Improvements Locust Street Materials used for upgrading Engineer Grate Street Signs to High Intensity Street Signs. Install new 5 section signals with turn arrows for EB, NB, SB. Install 3 pairs of RRFB's (Rectangular Rapid Flash Beacons) in the area Locust St & Wells Mill. RRFB's are pedestrian actuated flashing beacons, used to alert motorists that a pedestrian is crossing the street. $ 5,000 Federally mandated requirement. This project will enlarge and magnify the street signs in Oxford, therefore Police, Fire/EMS will be better able to identify a street and decrease response time. 15,000 Bike lane safety and improve traffic flow. 18,000 Pedestrian Safety at uncontrolled intersections and "midblock" crosswalks 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. Pool Repairs Repair fiberglass shell, concrete deck, plumbing, painting, filter system, expansion joints and replace diving board. 21,000 Annual maintenance to enhance the life of the City pool. This serves a wide segment of the population. The maintenance will conserve resources necessary to operate the pool. Municipal & Court Building Improvements New Roof - Oxford Senior Center Cooperative project with Miami Univ. to construct a Gateway to the City/Campus on US27 South City of Oxford / Miami University Passenger Rail Platform Emerald Ash Borer (EAB) Response Phased improvements for continued use of existing building. Immediate needs include increased electrical service; and roof repairs; Window replacements; HVAC improvements. Interior and exterior spot painting. Complete tear off and replacement of Oxford Senior Center roof. Walls, signage, landscaping to identify the gateway into Oxford and the MU campus area. Design of a platform to accommodate an Amtrak passenger train stop. 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. 25,000 To extend the life of the existing buildings. 25,000 Current roof is 20+ years old and has been repaired, patched and needs complete replacement. 25,000 Miami would take the lead on the project; the City would support the effort in co-branding with complimentary signage and landscaping along US27. 30,000 Council Resolution of support for the project and Miami University letter of support for the project. 40,000 EAB has been detected in Oxford. The death of the public Ash trees creates a hazard to public health and safety. Annual pesticide treatment of Ash trees is likely to protect them from fatal infestation of the EAB.

177 CITY OF OXFORD 2018 BUDGET CAPITAL IMPROVEMENT & EQUIPMENT FUND PROJECTS Project Name Project Description Budget Project Justification Brown & College Signalization Signalization of an offset intersection 135,000 Increase pedestrian safety, project only to proceed if grant funded. Contreras Road Culvert Improvements Replacement of a roadway culvert on Contreras 190,000 Existing infrastructure failing raising safety concerns. Street Resurfacing 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. 400,000 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. TOTAL CAPITAL IMPROVEMENT FUND PROJECTS $ 949,000 Parking Garage Improvements Annual maintenance to structure including façade reinforcements, stair tread maintenance, masonry sealant, metal railing paint, plank grounding, door maintenance, expansion joint repairs, capstone maintenance. 50,000 Maintenance is required for safety and to prolong the life of the structure TOTAL PARKING IMPROVEMENT FUND PROJECTS $ 50,000 Acquisition of Property & Renovation of Municipal Buildings Phase 2 - Renovation of current Municipal building. $ 2,761,813 Space needs study clearly indicates the immediate need for Police, office and storage space. TOTAL MUNICIPAL FACILITIES IMPROVEMENT FUND PROJECTS $ 2,761,813 Oxford Area Trail System - SR73 to US27 Segment Engineering of a 10' wide multi-use trail from SR73 to US27. $ 195,000 Continuation of existing project with funding already secured to SR73. TOTAL OXFORD AREA TRAIL IMPROVEMENT FUND PROJECTS $ 195,000 Oxford Area Trail System - SR73 to US27 Segment Engineering of a 10' wide multi-use trail from SR73 to US27. $ 4,650,000 Continuation of existing project with funding already secured to SR73. TOTAL AQUATIC CENTER IMPROVEMENT FUND PROJECTS $ 4,650,000 Oxford Area Trail System - SR73 to US27 Segment Engineering of a 10' wide multi-use trail from SR73 to US27. $ 2,200,000 Continuation of existing project with funding already secured to SR73. TOTAL SOUTHPOINTE TIF IMPROVEMENT FUND PROJECTS $ 2,200,000

178 CITY OF OXFORD 2018 BUDGET CAPITAL IMPROVEMENT & EQUIPMENT FUND PROJECTS Project Name Project Description Budget Project Justification 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 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 Water System Improvements Ongoing improvements to the water distribution system to enhance the pressure and flow of water. 100,000 Recurring maintenance related item for the City. Failing to expend these capital outlay dollars would cost the more in replacement cost and would greatly shorten the useful life of the existing infrastructure. Upgrade water main on High St.- College St. to Elm St. Extend 12" water line West as part of ongoing upgrades. Allows for abandonment of old 10" cast pipe under the bricked portion of High St. 110,000 Needed as part of the old 10" water line on High St. shut down. Work to be performed by City Crews except for valve insertion. Clean and redevelop PW #1 Remove mineral deposits and iron buildup from the intake screen of Production Well #1. 200,000 Provide continued access to raw water at lower energy cost than alternative production wells, saving over $40,000 per year per million gallons per day production. TOTAL WATER IMPROVEMENT FUND PROJECTS $ 430,000 Meter System Upgrade Miami Valley Lumber Yard Redevelopment 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. Replace Sanitary Sewer Line before redevelopment of the vacant property. 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. 75,000 Sewer is in very poor condition. If the opportunity ever manifests, the City should replace the existing sanitary sewer. Relocating will benefit both the City and the Property owners.

179 CITY OF OXFORD 2018 BUDGET CAPITAL IMPROVEMENT & EQUIPMENT FUND PROJECTS Project Name Project Description Budget Project Justification Sanitary Sewer System Improvements System improvements for inflow and infiltration removal. 100,000 This project will improve the overall health of the collection system. Upsize of Privately Constructed Sanitary Sewer at Southpointe TIF District Walnut Street Sanitary Improvements Upsize of privately constructed sanitary sewer to allow for capacity for development west of US27 and south of Talawanda High School. 12' sewer minimum required for developers to 18" for future growth. Relocate the existing Sanitary Sewer which currently flows underneath two grain bins located at Oxford Farm Services if the site ever redevelops. 170,000 Upsizing now in partnership with private development will allow for sanitary sewer service west of US27 in the future without the need to reconstruct the sewer. 175,000 Sewer is in very poor condition. If the opportunity ever manifests, the City should relocate the existing sewer or replace in the same location. Relocating will benefit both the City and the Property owners. TOTAL WASTE WATER IMPROVEMENT FUND PROJECTS $ 540, Storm Water Catch Basin Maintenance Maintenance cleaning, repair, and/or replacement of storm water catch basins identified during required regular, periodic, and on-going inspections of all city-owned catch basins. $ 10,000 To fulfill components in the federally mandated Nation Pollutant Discharge Elimination System (NPDES) Phase II Storm Water Management Program (SWMP), which is part of the Clean Water Act. K-12 Educational Program(s) and Public/Employee Education for Stormwater Program Compliance Potential assistance and participation with the Talawanda Schools and the Butler Co. Soil and Water Conservation District's K-12 educational programs Management Program (SWMP), which is part of the Clean Water Act. addressing storm water-related issues. Also, to provide for public education in general, and for City employee training as required by the Program. $ 10,000 a component in the federally mandated National Pollutant Discharge Elimination System (NPDES) Phase II Storm Water Management Program (SWMP), which is part of the Clean Water Act. Storm Sewer Improvements Materials for repairs and maintenance to City storm sewer system. 20,000 Federally mandated unfunded requirement to meet the Clean Water Act. Failing to expend these capital outlay dollars would result in more cost to replace the infrastructure and would greatly shorten its useful life. TOTAL STORM WATER UTILITY FUND PROJECTS $ 40,000 Additional funding to speed repairs (via assessment) of defective curb, gutter, and sidewalk where property owners do not make ordered repairs. The City has ordered repairs of defective concrete where the owner has not acted. Funding necessary to make repairs and recover costs via assessment. 100,000 Numerous safety hazards require City attention because of lack of action by property owners. TOTAL SPECIAL ASSESSMENT FUND PROJECTS $ 100,000

180 CITY OF OXFORD 2018 BUDGET CAPITAL IMPROVEMENT & EQUIPMENT FUND PROJECTS Project Name Project Description Budget Project Justification TOTAL COST OF ALL INFRASTRUCTURE IMPROVEMENTS $ 11,965,813 Community Park Equipment Uptown Park Splash Fountain Equipment Maintenance and replacement of park equipment including benches, tables, trash receptacles, bike racks and play equipment. Replace equipment - pumps, nozzles, solenoid valves, deck surface and PLC. $ 5,000 Preventative maintenance, repair and replacement of small equipment at the Oxford Community Park to extend investment life cycle. 5,000 The fountain requires annual replacement of equipment such as pumps, nozzles, solenoid valves and the concrete deck will require replacement in the next few years. Time Clocks Interfaces with timesheet entry system and automate entering of time. Eliminates manual calculations of recorded time. Scheduling module included with this upgrade 5,000 Improves efficiency and automates the process. To be installed for the Police Division New Equipment Traileer Bumper pull trailer used for hauling small construction equipment. 5,500 Used for hauling small equipment such as a skid steer, mini excavator, forklift, etc. Infrastructure Updates Meraki 10GB Switches & Wireless A/P 7,750 Update all current switches to Meraki 10GB switches in remote sites. Update older wireless A/P and switch at the impound lot building. Playground Repairs Replacement of benches, tables and safety surface repairs. Complete field improvement projects, repair athletic surfaces. 8,000 All City playgrounds are years old and need replacment parts/repairs. Some benches and tables are also reaching their life expectancy and need replaced. Playground safety surface repairs are done annually to maintain a safe surface for children. Additional funds in 2018 for fence cap (3 fields = $3,000). Vehicle Replacement 2001 Jeep 4x4 8,700 Vehicle is 17 years old and in poor condition. City Garage HVAC Replacement Replacing failing HVAC at the City Garage 10,000 Replacing failing HVAC unit. Mobile Routers Replace Mobile Routers for Police Division. 10,500 Replace consumer grade hotspots required for network connectivity to CAD. Replacement of Mower # inch Zero Turn Mower 14,000 Replace 2008 mower used for grounds maintenance.

181 CITY OF OXFORD 2018 BUDGET CAPITAL IMPROVEMENT & EQUIPMENT FUND PROJECTS Project Name Project Description Budget Project Justification Police Patrol Tablet Replacement (10) Tablets for mobile digital communications and report writing for the Police Patrol division. 15,000 Tablet replacement for Police Patrol vehicles. The equipment is serving as mobile digital dispatch, messaging, state and federal law enforcement database access and report writing duties. Due to the harsh mobile environment and the fast pace changes in technology, existing tablets have an estimated service life of 3 years. Current tablets were installed as part of a fleet upgrade in 2014, replacement parts are no longer available. Automatic License Plate Recognition System A system that links various computer databases with recorded images of license plates. The ALPR system will be installed in a parking vehicle. 16,500 The system will be used to identify scofflaws, stolen vehicles, vehicles with warrants associated with the owner, Amber Alerts, BOLO's, parking permits, over-time limit violations, etc. Current ALPR systems have exceeded their useful life span and are no longer operational due to inability to repair old technology Technology Replacement Annual technology replacement program for desktop computers, laptops & monitors. 18,000 Scheduled replacement of obsolete worn-out equipment. Replacement Vehicle GMC Canyon Vehicle used by Deputy Director for field inspections, and utility management including the City's backflow / cross connection program and construction management. 25,000 Existing vehicle is 13 years old and in poor condition with over 105,000 miles with a failing transmission dictates this vehicle should be replaced. Streetlight Replacements Along Kay Rench Dr. at Oxford Community Park Replacement of 480 volt high pressure sodium fixtures. 27,000 Fixtures approaching 20 years of age. Retrofit with energy saving LED lights to reduce operating costs. Replacement of Truck #06-55 Ford F350 one ton, 4X4, truck with snow plow. 39,000 Truck has a lot of frame and body rust, due to the nature of a snow plow truck. It has had numerous mechanical problems recently. Cruiser Replacement Program Annual Replacement Program - 3 Police Cruisers & associated equipment. 55,500 Normal replacement schedule necessary to maintain the operational integrity of the Police Division. Fleet as endorsed in the recent Auditor's report (which recommends purchase of three per year). Will replace 10 year old front line patrol vehicles. ('equipment' does not include new laptops) TOTAL CAPITAL EQUIPMENT FUND $ 275,450

182 CITY OF OXFORD 2018 BUDGET CAPITAL IMPROVEMENT & EQUIPMENT FUND PROJECTS Project Name Project Description Budget Project Justification Technology Replacement Annual technology replacement program for desktop computers, laptops, and printers. $ 2,000 Scheduled replacement of obsolete worn-out equipment. Infrastructure Updates Meraki 10GB Switches & Wireless A/P 2,750 Update all current switches to Meraki 10GB switches in remote sites. Update older wireless A/P and switch at the impound lot building. Fire/EMS Pagers Voice pagers used for alerting personnel to emergency dispatches. 6,000 Replacement of older equipment. Battery Powered Portable Ventilation Fans Battery powered fans to take the place of our much heavier gas and corded fans. 14,400 Battery powered fans are significantly lighter and much easier to carry into buildings for removing smoke. These fans will also provide positive pressure during firefighting activities. These fans can also be used to ventilate confined spaces SCBA Replacement Self-contained Breathing Apparatus (SCBA) air packs that the firefighters use in hostile environments. 49,500 To build up reserve for future SCBA replacements. TOTAL FIRE/EMS FUND $ 74,650 Automatic License Plate Recognition System A system that links various computer databases with recorded images of license plates. The ALPR system will be installed in a parking vehicle. $ 16,500 The system will be used to identify scofflaws, stolen vehicles, vehicles with warrants associated with the owner, Amber Alerts, BOLO's, parking permits, over-time limit violations, etc. Current ALPR systems have exceeded their useful life span and are no longer operational due to inability to repair old technology. Parking Vehicle Transit Connect 28,000 Vehicle to transport parking equipment, including, but not limited to: meters, boots, collections, ALPR system and personnel. Replacing 2003 Crown Victoria. This model of vehicles will have a smaller footprint and be able to be utilized to carry out essential division needs. Parking Software Parking software to support next generation payment, metering, collections. 40,000 Current parking division software does not allow for the incorporation of new technology expansion such as online payments, smart phone apps, meter kiosks, etc. Upgraded software will allow the implementation of advanced technology in the parking division. TOTAL PARKING FUND $ 84,500

183 CITY OF OXFORD 2018 BUDGET CAPITAL IMPROVEMENT & EQUIPMENT FUND PROJECTS Project Name Project Description Budget Project Justification Cruiser Replacement Program Annual Replacement Program - 3 Police Cruisers & associated equipment. 55,500 Normal replacement schedule necessary to maintain the operational integrity of the Police Division. Fleet as endorsed in the recent Auditor's report (which recommends purchase of three per year). Will replace 10 year old front line patrol vehicles. ('equipment' does not include new laptops) TOTAL LAW ENFORCEMENT TRUST FUND $ 55,500 Infrastructure Updates Meraki 10GB Switches & Wireless A/P $ 2,250 Update all current switches to Meraki 10GB switches in remote sites. Update older wireless A/P and switch at the impound lot building. Vehicle Replacement 2001 Jeep 4x4 8,700 Vehicle is 17 years old and in poor condition Security Improvements Control access to critical areas of water treatment plant and distribution facility. 20,000 Includes perimeter security improvements; hatch / lock hardware reinforcements; security system enhancements; installation of security devices where currently none exist; online water quality monitoring. Replacement Excavator #435 Mini Excavator for use digging waterlines. 60,000 Current excavator will be 9 years old. This excavator is used everyday for normal and emergency repairs and must be in excellent condition when use is required. 300 Kw Stationary Generator for Seven Mile Wells 6, 7, 8 & (future 9) Diesel powered stationary generator 79,000 This site was previously served by a 30 year old unit which has exceeded its service life. TOTAL WATER CAPITAL EQUIPMENT FUND $ 169,950 Infrastructure Updates Meraki 10GB Switches & Wireless A/P $ 3,500 Update all current switches to Meraki 10GB switches in remote sites. Update older wireless A/P and switch at the impound lot building. Vehicle Replacement 2001 Jeep 4x4 8,700 Vehicle is 17 years old and in poor condition. Service Truck #6 Replacement Funding to purchase a new 1/2 ton 4x4 pickup to replace 2001 Chevy. 27,000 Service Truck #6 is a 2001 and is pretty rusty. While it does run pretty well, the rocker panels have rusted completely out. The hitch on the back was removed due to corrosion / rust issues. There is significant rust on the frame, and the vehicle is fifteen years old. This vehicle is commonly used for parts runs and trips out of town for City business and training.

184 CITY OF OXFORD 2018 BUDGET CAPITAL IMPROVEMENT & EQUIPMENT FUND PROJECTS Project Name Project Description Budget Project Justification Replacement of Chevrolet C-8500 # Dump truck with snow plow. 150,000 Replacement of vehicle that has reached the end of it's useful life in order to maintain operations. TOTAL SEWER CAPITAL EQUIPMENT FUND $ 189,200 TOTAL CAPITAL EQUIPMENT $ 849,250 TOTAL CDBG IMPROVEMENTS $ 238,000 TOTAL CDBG LOANS $ 160,000 TOTAL CAPITAL BUDGET $ 13,213,

185 Summary Schedule of Funds with Projects IMPROVEMENT Total General 7,824,000 2,454,000 1,535,500 2,010, ,500 14,324,500 Municipal Facilities 4,275, ,275,000 Fire & EMS Parking 50,000 25,000 20,000 20,000 25, ,000 Water 430,000 1,275,000 8,675, ,000 1,220,000 11,970,000 Wastewater 540, ,000 1,175,000 1,020, ,000 3,575,000 Storm Water 40,000 40,000 40,000 40,000 40, ,000 Special Assessment 100,000 30,000 25,000 30,000 30, ,000 Refuse 50,000 50,000 50,000 50,000 50, ,000 Total Improvement 13,309,000 4,594,000 11,520,500 3,540,500 1,985,500 34,949,500 EQUIPMENT General 275,450 1,097, , , ,931 2,446,969 Fire & EMS 74, , ,500 1,299, ,000 2,500,650 Parking 84,500 44, ,000 Law Enforcement Trust 55,500 57,165 58, ,545 Enforcement & Education Water 169, ,000 75,000 55,000 20, ,950 Wastewater 189, , , ,200 Total Equipment 849,250 2,250,080 1,081,260 1,683, ,931 6,196,314 TOTAL CITY 14,158,250 6,844,080 12,601,760 5,224,293 2,317,431 41,145,814 Percentage by Year 34% 17% 31% 13% 6% 100% Cumulative Percentage by year 51% 82% 94% 100% This schedule shows which funds would pay for the improvements and equipment 147

186 2017 FIVE YEAR CAPITAL IMPROVEMENT PLAN DETAILED LIST OF PROPOSED IMPROVEMENT PROJECTS NEW THIS YEAR - Description and Amount are in Bold and Italics CHANGE FROM LAST YEAR - amount is in bold TOTAL PARKS AND RECREATION General Aquatic Center Development (for discussion)* 4,650,000 4,650,000 " Pool Repairs 21,000 10,000 12,500 12,500 12,500 68,500 " New Roof - Oxford Senior Center 25,000 25,000 " Skate Park Maintenance & Repair 5,000 5,000 4,696,000 15,000 12,500 12,500 12,500 4,748,500 SERVICE Municipal Facilities Renovation Municipal Buildings 4,275, ,275,000 General Southpointe Roadway Project** 2,200,000 2,200,000 " Crosswalk Safety Improvements 18,000 18,000 " Improve Spring & Locust Traffic signals 15,000 15,000 " Cooperative project with MU for Gateway to City/Campus on US27 S 25,000 25,000 " Traffic Signal at Brown/College *** 135, ,000 " Oxford Area Trail System - SR73 to US27**** 25,000 1,250,000 1,275,000 " City of Oxford/Miami University Passenger Rail Platform***** 30,000 15, ,000 1,015,000 " Street Resurfacing & Repairs 400, , , , ,000 2,000,000 " Street Sign Replacement 5,000 5,000 5,000 5,000 5,000 25,000 " Sidewalk Curb & Gutter Improvements 20,000 20,000 20,000 20,000 20, ,000 " Emerald Ash Borer (EAB) Response 40,000 50,000 50,000 40,000 30, ,000 " Municipal Building/Courthouse Improvements 25,000 15,000 15,000 15,000 15,000 85,000 " Contreras Road Culvert replacement****** 190, ,000 " New Collins St Storm Sewer 35,000 35,000 " ODOT Urban Paving - US27 Campus to Patterson then ******* 530, ,000 south on Patterson to Chestnut " Traffic Signal Upgrades, install battery backup 18,000 18,000 18,000 18,000 72,000 " Union Street Improvements 51,000 51,000 " 72" Culvert repair US27 50,000 50,000 " 42" Culvert repair US 27N 45,000 45,000 " Chestnut Street Reconstruction - between Patterson and Main******** 1,500,000 1,500,000 Landfill Groundwater Wells for Landfill 50,000 50,000 50,000 50,000 50, ,000 Parking Parking Garage Improvements 50,000 25,000 20,000 20,000 25, ,000 7,503,000 2,514,000 1,593,000 2,068, ,000 14,241,000 *500k possible outside funding **Paid for by Tip proceeds ***75% Safe schools, 25% plus contingency City Funding ****750k OKI Alt Trans 475k Local match *****Miami commitment of 50% cost sharing ******OPWC 133k local match 57k *******50% ODOT, 50% City Funding ********OPWC 250k and OKI 750k Total General Fund 7,824,000 2,454,000 1,535,500 2,010, ,500 14,324,500 Total Fire & EMS - Total Municipal Facilities Fund 4,275, ,275,000 Total Water Fund - Total Wastewater Fund - Total Landfill Fund 50,000 50,000 50,000 50,000 50, ,000 Total Parking Fund 50,000 25,000 20,000 20,000 25, ,

187 2017 FIVE YEAR CAPITAL IMPROVEMENT PLAN DETAILED LIST OF PROPOSED IMPROVEMENT PROJECTS Total Water Water System Improvements 100, , , , , ,000 " Meter System Upgrade (50% of total of $40,000) 20, , ,000 20,000 20, ,000 " Upgrade Water Main on High from College to Elm (CBC's) 110, ,000 " Clean and redevelop PW #1 200, ,000 " Clean and redevelop PW #2 150, ,000 " High Street railroad track bore (CBC's) 350, ,000 " WTP Modernization* 500,000 8,000,000 8,500,000 " Clean and redevelop PW #8 100, ,000 " Upgrade Water Main on Contreras from Lynn to Fieldcrest 300, ,000 " Dick, James, and Joseph Dr. Water Main Replacement 250, ,000 " Springwood Subdivision tie-in loop** 1,100,000 1,100, ,000 1,275,000 8,675, ,000 1,220,000 11,970,000 TOTAL WATER FUND 430,000 1,275,000 8,675, ,000 1,220,000 11,970,000 Wastewater Sanitary Sewer System Improvements 100, , , , , ,000 " Meter System Upgrade (50% of total of $40,000) 20, , ,000 20,000 20, ,000 " Walnut Street Sanitary Improvements 175, ,000 " Upsize of privately constructed sanitary sewer at Southpointe (CBC's) 170, ,000 " Miami Valley Lumber Yard Redevelopment 75,000 75,000 " Chestnut/South Locust Relining 20,000 20,000 " Disc Aeration Upgrade 150, ,000 " Phosphorus Removal 275, ,000 " Biotower Media Replacement*** 900, ,000 1,800, , ,000 1,175,000 1,020, ,000 3,575,000 TOTAL SEWER FUND 540, ,000 1,175,000 1,020, ,000 3,575,000 Storm Water " Storm Sewer Improvements 20,000 20,000 20,000 20,000 20, ,000 " K-12 Educational Programs 10,000 10,000 10,000 10,000 10,000 50,000 " Storm Water Catch Basin Maintenance 10,000 10,000 10,000 10,000 10,000 50,000 40,000 40,000 40,000 40,000 40, ,000 Special Assessment Sidewalk Improvements 100,000 30,000 25,000 30,000 30, , ,000 30,000 25,000 30,000 30, ,000 Total Improvements by Year 13,309,000 4,594,000 11,520,500 3,540,500 1,985,500 34,949, Percentage by Year 38% 13% 33% 10% 6% Cumulative Percentage by Year 51% 84% 94% 100% * Financing options for 8,000,000 **Grants/OPWC 550K ***Financing options for 1,800,

188 2018 FIVE YEAR CAPITAL EQUIPMENT PLAN DETAILED LIST OF PROPOSED EQUIPMENT Total FIRE & EMS FIRE & EMS SCBA Replacement* 49,500 66,000 82,500 99, , ,500 " Fire & EMS Pagers (10 per year) 6,000 6,000 12,000 " Battery Powered Portable Ventilation Fans 14,400 14,400 " Replace 2000 Rescue Pumper** 650, ,000 " Replace 2003 EMS Transport Unit 205, ,000 " Replace 2005 Ladder/Tower 1,200,000 1,200,000 69, , ,500 1,299, ,000 2,495,900 POLICE General Cruiser replacement cruiser for (2) 2008 Ford 55,500 57,165 58, , , ,769 LETF Cruiser replacement cruiser for (2) 2008 Ford 55,500 57,165 58, ,545 General Police Tablet Replacement (10) 15,000 15,000 15,000 15,000 15,000 75,000 " Mobile Routers 10,500 24,000 34,500 Parking Automatic License Plate Recognition System (ALPR) 16,500 16,500 33,000 General 16,500 16,500 33,000 Parking Parking Vehicles (2) 2003 Crown Vic; 2007 Dodge Dakota 28,000 28,000 56,000 " Parking software 40,000 40,000 General Police Radios 310, ,000 " Ultrasonic Cleaner 9,000 " New Police Motorcycle 28,500 " New Side x Side 18,000 18, , , , , ,931 1,188,814 PARKS AND RECREATION General Playground & Facility Repairs 8,000 5,000 5,000 25,000 43,000 " Gator utility vehicle 8,500 8,500 " Replacement of Truck Ford Ranger 25,000 25,000 " Community Park Outdoor Fitness Equipment 30,000 30,000 8,000 5,000 13,500 80, ,500 MIS General Technology Replacement (computers/printers) 18,000 24,000 10,000 10,000 10,000 72,000 FIRE & EMS 2,000 2,000 General Infrastructure Upgrades 7,750 36,250 49,500 35,000 35, ,500 Water 2,250 2,250 Wastewater 3,500 3,500 FIRE & EMS 2,750 2,750 36,250 60,250 59,500 45,000 45, ,000 *SCBA is accumulated appropriation each year. This amount is not being spent every year, just setting aside at 16,500 for years , 17,000 for 2021 and 17,500 for ** 1/3 payment from Miami University 150

189 2018 FIVE YEAR CAPITAL EQUIPMENT PLAN DETAILED LIST OF PROPOSED EQUIPMENT TOTAL FINANCE General Timeclocks for Police 5,000 5,000 5, ,000 SERVICE General Community Park Equipment 5,000 5,000 5,000 5,000 5,000 25,000 " Streetlight Replacement along Kay Rench Dr 27,000 27,000 54,000 " Replacement of Vehicle ,000 25,000 " Vehicle Replacement 2001 Jeep 4x4 8,700 8,700 Water 8,700 8,700 Wastewater 8,700 8,700 General Replacement Honda # ,000 26,000 83,100 58,000 5,000 5,000 5, ,100 SERVICE - STREETS General Uptown Parks Splash Fountain Equipment 5,000 5,000 5,000 5,000 5,000 25,000 " Replacement of 2008 Mower #888 14,000 14,000 " Replacement of Truck # Ford F350 39,000 39,000 " New Equipment Trailer 5,500 5,500 " HVAC replacement at City Garage 10,000 10,000 " Replacement of City Garage Generator 18,000 18,000 " Replacement of Truck # Schwarze Street Sweeper 250, ,000 " Replacement of Truck # Ford F350 60,000 60,000 " Replacement of Truck # Ford Ranger 25,000 25,000 " Replacement of Truck # Ford Ranger 25,000 25,000 " Replacement of Truck # Ford Ranger 25,000 25,000 " Skid Steer Loader 46,000 46,000 " Replacement of Truck # Ton Dump Truck 60,000 60,000 " Replacement of 1997 Tub Grinder #77 210, ,000 " Replacement of Kifco Water Reel 15,000 15,000 " New John Deere Gator Community Park 10,000 10,000 " Pesticide Applicator 10,000 10,000 " Replacement of Bucket Truck # , ,000 " Replacement of 2012 Mower #894 10,000 10,000 " Replacement of 2012 Mower #891 14,000 14,000 " Replacement of 2012 Mower #895 14,000 14,000 " Replacement of 2000 Leaf Vac #501 20,000 20,000 73, , ,000 63,000 5,000 1,035,

190 2018 FIVE YEAR CAPITAL EQUIPMENT PLAN DETAILED LIST OF PROPOSED EQUIPMENT TOTAL SERVICE Water Vulnerability Assessment Mitigation Items 20,000 20,000 20,000 20,000 20, ,000 " Replacement of 2009 Excavator #435 60,000 60,000 " 300 Kw Stationary Generator 79,000 79,000 " Replacement of Truck # Dodge Durango 25,000 25,000 " Replacement of Truck # Ford F250 40,000 40,000 " Replacement for Truck # Ford Ranger 25,000 25,000 " Replacement of Skid Steer Loader #411 55,000 55,000 " Replacement 1996 Stanley hydraulic power unit 10,000 10,000 " Replacement of Truck # Ford F150 25,000 25, , ,000 75,000 55,000 20, ,000 Wastewater Replacement of Truck # Chevrolet 4x4 27,000 27,000 " Replacement Truck # Chevrolet C , ,000 " Grit System Rehabilitation 149, ,000 " UV System Controller 15,000 15,000 " Replacement Truck # Ford F250 Super Duty 55,000 55,000 " Replacement of 2004 Backhoe 110, , , , , ,000 Equipment Total by Year 849,250 2,250,080 1,081,260 1,683, ,931 6,158,814 Percentage by Year 14% 37% 18% 27% 5% 100% Cumulative Percentage by year 50% 68% 95% 101% 152

191 Funding Sources for 2018 Capital Improvement / Equipment Plan Capital Improvement Fund NEW THIS YEAR - Description and Amount are in Bold and Italics CHANGE FROM LAST YEAR - amount is in bold 2018 Funding Needed from Other Reappropriated TOTAL Improvement Grants/ Issue from TIF Cost Fund Contributions LETF Debt 2017 Proceeds Aquatic Center Development (for discussion)* 4,650, ,000 4,150,000 Pool Repairs 21,000 21,000 New Roof - Oxford Senior Center 25,000 25,000 Southpointe Roadway Project** 2,200,000 2,200,000 Crosswalk Safety Improvements 18,000 18,000 Improve Spring & Locust Traffic signals 15,000 15,000 Cooperative project with MU for Gateway to City/Campus on US27 S 25,000 25,000 Traffic Signal at Brown/College *** 135,000 35, ,000 Oxford Area Trail System - SR73 to US27**** 25,000 25,000 City of Oxford/Miami University Passenger Rail Platform***** 30,000 15,000 15,000 Street Resurfacing & Repairs 400, ,000 Street Sign Replacement 5,000 5,000 Sidewalk Curb & Gutter Improvements 20,000 20,000 Emerald Ash Borer (EAB) Response 40,000 40,000 Municipal Building/Courthouse Improvements 25,000 25,000 Contreras Road Culvert replacement****** 190,000 57, ,000 Total Improvements 7,824, , ,000-4,150,000-2,200,000 Capital Equipment Fund 2018 Funding Needed from Other Reappropriated TOTAL Equipment Grants/ Issue from Cost Fund Contributions LETF Debt 2017 Cruiser replacement cruiser for (2) 2008 Ford 55,500 55,500 Police Tablet Replacement (10) 15,000 15,000 Mobile Routers 10,500 10,500 Automatic License Plate Recognition System (ALPR) 16,500 16,500 Playground & Facility Repairs 8,000 8,000 Technology Replacement (computers/printers) 18,000 18,000 Infrastructure Upgrades 7,750 7,750 Timeclocks for Police 5,000 5,000 Community Park Equipment 5,000 5,000 Streetlight Replacement along Kay Rench Dr 27,000 27,000 Replacement of Vehicle ,000 25,000 Vehicle Replacement 2001 Jeep 4x4 8,700 8,700 Uptown Parks Splash Fountain Equipment 5,000 5,000 Replacement of 2008 Mower #888 14,000 14,000 Replacement of Truck # Ford F350 39,000 39,000 New Equipment Trailer 5,500 5,500 HVAC replacement at City Garage 10,000 10,000 Total Equipment 275, , Total Improvements and Equipment General Fund 8,099,450 1,001, ,000-4,150,000-2,200,

192 Funding Sources for 2018 Capital Improvement / Equipment Plan Fire & EMS Fund NEW THIS YEAR - Description and Amount are in Bold and Italics CHANGE FROM LAST YEAR - amount is in bold 2018 Funding Other Reappropriated TOTAL Needed from Grants/ Issue from Cost Fire & EMS Fund Contributions Debt 2017 SCBA Replacement* 49,500 16,500 33,000 Fire & EMS Pagers (10 per year) 6,000 6,000 Battery Powered Portable Ventilation Fans 14,400 14,400 Technology Replacement (computers/printers) 2,000 2,000 Infrastructure Upgrades 2,750 15,000 Total Fire Fund 74,650 53,900-33,000 - Parking Improvement Fund 2018 Funding Needed from TOTAL Parking Cost Improvement Parking Garage Improvement 50,000 50,000 Automatic License Plate Recognition System (ALPR) 16,500 16,500 Parking Vehicles (1) 2003 Crown Vic; 2007 Dodge Dakota 28,000 28,000 Parking software 40,000 40,000 Total Parking Improvement Fund 134, ,

193 Funding Sources for 2018 Capital Improvement / Equipment Plan NEW THIS YEAR - Description and Amount are in Bold and Italics CHANGE FROM LAST YEAR - amount is in bold Water Improvement Fund 2018 Funding Needed From Other Reappropriated TOTAL Improvement Grants/ from Cost Fund Contributions NE CBC NW CBC SE CBC SW CBC 2017 Water System Improvements 100, ,000 Meter System Upgrade (50% of total of $40,000) 20,000 20,000 Upgrade Water Main on High from College to Elm (CBC's) 110,000-27,500 27,500 27,500 27,500 Clean and redevelop PW #1 200, ,000 Total Improvements 430, ,000-27,500 27,500 27,500 27,500 - Water Equipment Fund 2018 Funding Needed From Other Reappropriated TOTAL Equipment Grants/ from Cost Fund Contributions NE CBC NW CBC SE CBC SW CBC 2017 Infrastructure Upgrades 2,250 2,250 Vehicle Replacement 2001 Jeep 4x4 8,700 8,700 Vulnerability Assessment Mitigation Items 20,000 20,000 Replacement of 2009 Excavator #435 60,000 60, Kw Stationary Generator 79,000 79,000 Total Equipment 169, , Total Improvements and Equipment - Water Fund 599, ,950-27,500 27,500 27,500 27,

194 Funding Sources for 2018 Capital Improvement / Equipment Plan Wastewater Improvement Fund NEW THIS YEAR - Description and Amount are in Bold and Italics 2018 Funding CHANGE FROM LAST YEAR - amount is in bold Needed From Other Reappropriated TOTAL Improvement Grants/ from Cost Fund Contributions NE CBC NW CBC SE CBC SW CBC 2017 Sanitary Sewer System Improvements 100, ,000 Meter System Upgrade (50% of total of $40,000) 20,000 20,000 Walnut Street Sanitary Improvements 175, ,000 Upsize of privately constructed sanitary sewer at Southpointe (CBC's) 170,000-42,500 42,500 42,500 42,500 Miami Valley Lumber Yard Redevelopment 75,000 75,000 Total Improvements 540, ,000-42,500 42,500 42,500 42,500 - Wastewater Equipment Fund 2018 Funding Needed From Other Reappropriated TOTAL Equipment Grants/ from Cost Fund Contributions NE CBC NW CBC SE CBC SW CBC 2017 Infrastructure Upgrades 3,500 3,500 Vehicle Replacement 2001 Jeep 4x4 8,700 8,700 Replacement of Truck # Chevrolet 4x4 27,000 27,000 Replacement Truck # Chevrolet C , ,000 Total Equipment 189, , Grand Total Improvements and Equipment - Wastewater Fund 729, ,200 42,500 42,500 42,500 42,

195 Funding Sources for 2018 Capital Improvement / Equipment Plan Refuse Fund NEW THIS YEAR - Description and Amount are in Bold and Italics CHANGE FROM LAST YEAR - amount is in bold 2018 Funding Needed From TOTAL Refuse Cost Fund Groundwater Wells for Landfill 50,000 50,000 Total Refuse Fund 50,000 50,000 - Storm Water Fund 2018 Funding Needed From TOTAL Storm Water Cost Fund Storm Sewer Improvements 20,000 20,000 K-12 Educational Programs 10,000 10,000 Storm Water Catch Basin Maintenance 10,000 10,000 Total Storm Water Improvements 40,000 40,000 - Special Assessments Fund 2018 Funding Needed From TOTAL Special Assessment Cost Fund Sidewalk Improvements 100, ,000 Total Special Assessments Improvements 100, ,000 - Municipal Facilities Improvement Fund 2018 Funding Needed From TOTAL Municipal Facilities Cost Improvement Fund Acquisition of Additional Property/Renovation Municipal Buildings 4,275,000 4,275,000 Total Municipal Facilities Improvements 4,275,000 4,275,000 - Law Enforcement Trust Fund 2018 Funding Needed from TOTAL Law Enforcement Cost Trust Fund Cruiser replacement (1.5 cruiser) 55,500 55,500 Total Law Enforcement Trust Fund 55,500 55,

196 Funding Sources for years Capital Improvement / Equipment Plan Capital Improvement Fund Total Needed from All Cost Improvement Other Next 4 Fund Grants/ Years Contributions Pool Repairs 47,500 10,000 12,500 12,500 12,500 - Skate Park Maintenance & Repair 5,000 5, Oxford Area Trail System - SR73 to US27**** 1,250, , ,000 City of Oxford/Miami University Passenger Rail Platform***** 985,000 7, , ,500 Street Resurfacing & Repairs 1,600, , , , ,000 - Street Sign Replacement 20,000 5,000 5,000 5,000 5,000 - Sidewalk Curb & Gutter Improvements 80,000 20,000 20,000 20,000 20,000 - Emerald Ash Borer (EAB) Response 170,000 50,000 50,000 40,000 30,000 Municipal Building/Courthouse Improvements 60,000 15,000 15,000 15,000 15,000 New Collins St Storm Sewer 35,000 35, ODOT Urban Paving - US27 Campus to Patterson then ******* 530, , ,000 south on Patterson to Chestnut Traffic Signal Upgrades, install battery backup 72,000 18,000 18,000 18,000 18,000 Union Street Improvements 51,000 51, " Culvert repair US27 50,000 50, " Culvert repair US 27N 45,000-45, Chestnut Street Reconstruction - between Patterson and Main******** 1,500, ,000-1,000,000 Total Improvements 6,500,500 1,431,500 1,050,500 1,010, ,500 2,507,

197 Funding Sources for years Capital Improvement / Equipment Plan Capital Equipment Fund Total Needed from All Cost Equipment Other Next 4 Fund Grants/ Years Contributions Cruiser replacement 362,269 57,165 58, , ,931 - Police Tablet Replacement (10) 60,000 15,000 15,000 15,000 15,000 - Mobile Routers 24,000 24, Automatic License Plate Recognition System (ALPR) 16,500 16, Police Radios 310, , Ultrasonic Cleaner 9,000 9, New Police Motorcycle 28,500 28, New Side x Side 18,000-18, Playground & Facility Repairs 35,000 5,000 5,000 25, Gator utility vehicle 8,500-8, Replacement of Truck Ford Ranger 25, , Community Park Outdoor Fitness Equipment 30, , Technology Replacement (computers/printers) 54,000 24,000 10,000 10,000 10,000 - Infrastructure Upgrades 155,750 36,250 49,500 35,000 35,000 - Community Park Equipment 20,000 5,000 5,000 5,000 5,000 - Streetlight Replacement along Kay Rench Dr 27,000 27, Replacement Honda # ,000 26, Uptown Parks Splash Fountain Equipment 20,000 5,000 5,000 5,000 5,000 - Replacement of City Garage Generator 18,000 18, Replacement of Truck # Schwarze Street Sweeper 250, , Replacement of Truck # Ford F350 60,000 60, Replacement of Truck # Ford Ranger 25,000 25, Replacement of Truck # Ford Ranger 25,000 25, Replacement of Truck # Ford Ranger 25,000 25, Skid Steer Loader 46,000 46, Replacement of Truck # Ton Dump Truck 60,000 60, Replacement of 1997 Tub Grinder #77 210, , Replacement of Kifco Water Reel 15,000-15, New John Deere Gator Community Park 10,000-10, Pesticide Applicator 10,000-10, Replacement of Bucket Truck # , , Replacement of 2012 Mower #894 10, , Replacement of 2012 Mower #891 14, ,000 - Replacement of 2012 Mower #895 14, ,000 - Replacement of 2000 Leaf Vac #501 20, ,000 - Total Equipment 2,171,519 1,097, , , , Grand Total Improvements and Equipment - General Fund 8,672,019 2,528,915 1,600,380 1,339, ,431 2,507,

198 Funding Sources for years Capital Improvement / Equipment Plan Parking Improvement Fund Total Needed from All Cost Improvement Other Next 4 Fund Grants/ Years Contributions Improvements Parking Garage Improvements 90,000 25,000 20,000 20,000 25,000 - Equipment Automatic License Plate Recognition System (ALPR) 16,500 16, Parking Vehicles (2) 2003 Crown Vic; 2007 Dodge Dakota 28,000 28, Total Parking Improvement Fund 134,500 69,500 20,000 20,000 25, Fire & EMS Fund Improvements Total Needed from All Cost Fire & EMS Other Next 4 Fund Grants/ Years Contributions Equipment SCBA Replacement* 365,000 66,000 82,500 99, ,000 - Fire & EMS Pagers (10 per year) 6,000 6, Replace 2000 Rescue Pumper** 650, , ,666 Replace 2003 EMS Transport Unit 205, , Replace 2005 Ladder/Tower 1,200, ,200, Total Fire & EMS Fund 2,426, , ,500 1,299, , ,

199 Funding Sources for years Capital Improvement / Equipment Plan Water Improvement Fund All Total Needed from Other Cost Improvement Grants/ Next 4 Fund Financing/ Years Contributions Water System Improvements 400, , , , ,000 Meter System Upgrade (50% of total of $40,000) 390, , ,000 20,000 20,000 - Clean and redevelop PW #2 150, , High Street railroad track bore (CBC's) 350, ,000 WTP Modernization* 8,500, , ,000,000 Clean and redevelop PW #8 100, , Upgrade Water Main on Contreras from Lynn to Fieldcrest 300, , Dick, James, and Joseph Dr. Water Main Replacement 250, ,000 - Springwood Subdivision tie-in loop** 1,100, ,100,000 - Total Improvement 11,540, , , ,000 1,220,000 8,350,000 - Water Equipment Fund Total Needed from All Cost Equipment Other Next 4 Fund Grants/ Years Contributions Vulnerability Assessment Mitigation Items 80,000 20,000 20,000 20,000 20,000 - Replacement of Truck # Dodge Durango 25,000 25, Replacement of Truck # Ford F250 40,000 40, Replacement for Truck # Ford Ranger 25,000 25, Replacement of Skid Steer Loader #411 55,000-55, Replacement 1996 Stanley hydraulic power unit 10, ,000 - Replacement of Truck # Ford F150 25, ,000 - Total Equipment 260, ,000 20,000 20,000 20, Grand Total Improvements and Equipment - Water Fund 11,800,000 1,035, , ,000 1,240,000 8,350,

200 Funding Sources for years Capital Improvement / Equipment Plan Wastewater Fund Construction All Total Needed from Other Cost Improvement Grants/ Next 4 Fund Financing/ Years Contributions Sanitary Sewer System Improvements 400, , , , ,000 - Meter System Upgrade (50% of total of $40,000) 390, , ,000 20,000 20,000 Chestnut/South Locust Relining 20,000 20, Disc Aeration Upgrade 150, , Phosphorus Removal 275, , Biotower Media Replacement*** 1,800, ,800,000 Total Improvement 3,035, , , , ,000 1,800,000 - Wastewater Fund Equipment All Total Needed from Other Cost Equipment Grants/ Next 4 Fund Financing/ Years Contributions Grit System Rehabilitation 149, , UV System Controller 15,000 15, Replacement Truck # Ford F250 Super Duty 55,000 55, Replacement of 2004 Backhoe 110, , Total Equipment 329, , , Grand Total Improvements and Equipment - Sewer Fund 3,364, , , , ,000 1,800,

201 Funding Sources for years Capital Improvement / Equipment Plan Refuse Fund Total Needed from All Cost Refuse Other Next 4 Fund Grants/ Years Contributions Improvements Groundwater Wells for Landfill 200,000 50,000 50,000 50,000 50,000 - Total Refuse Fund 200,000 50,000 50,000 50,000 50, Storm Water Fund Total Needed from All Cost Storm Water Other Next 4 Fund Grants/ Years Contributions Improvements Storm Sewer Improvements 80,000 20,000 20,000 20,000 20,000 - Storm Water Catch Basin Maintenance 40,000 10,000 10,000 10,000 10,000 - K-12 Educational Programs 40,000 10,000 10,000 10,000 10,000 - Total Storm Water Fund 160,000 40,000 40,000 40,000 40, Special Assessments Fund Total Needed from All Cost Special Assessment Other Next 4 Fund Grants/ Years Contributions Improvements Sidewalk Improvements 115,000 30,000 25,000 30,000 30,000 - Total Special Assessment Fund 115,000 30,000 25,000 30,000 30, Law Enforcement Trust Fund Total Needed from All Cost Law Enforcement Other Next 4 Trust Fund Grants/ Years Contributions Equipment Cruiser replacement (1.5 cruisers) 116,045 57,165 58, Total Municipal Facilities Improvement Fund 116,045 57,165 58, Municipal Facilities Fund Total Needed from All Cost Municipal Facilities Other Next 4 Fund Grants/ Years Contributions Improvements Renovation Municipal Buildings Total Municipal Facilities Improvement Fund

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203 Water Funds Tab

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205 CITY OF OXFORD 2018 BUDGET WATER OPERATING & IMPROVEMENT FUNDS SUMMARY OF BALANCES Actual Actual Budget Projected Budget TOTAL RECEIPTS 2,860,559 3,327,798 2,720,359 2,826,400 2,727,343 TOTAL EXPENDITURES 1,768,193 1,776,182 2,004,973 1,913,662 2,062,617 NET OPERATIONS 1,092,366 1,551, , , ,726 CAPITAL IMPROVEMENTS (309,080) (944,683) (1,087,400) (540,456) (599,950) TRANSFERS IN 185, , , , ,101 TRANSFERS OUT (224,769) (683,522) (785,616) (785,616) (765,105) NET OPERATIONS, IMPROVEMENTS, 743, ,932 (314,109) 430,187 30,772 AND TRANSFERS BALANCE AT BEGINNING OF YEAR 4,373,033 5,116,550 5,534,843 5,683,482 6,113,669 ENCUMBERED 818, ,435 BALANCE AT END OF YEAR 4,298,317 5,562,047 5,220,734 6,113,669 6,144,441 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 2,717, , ,101 9,621 Expenses 2,717, , , ,

206 CITY OF OXFORD 2018 BUDGET Fund: Water Operating Code: 321 SUMMARY OF BALANCES % Over Actual Actual Budget June Projected Budget 2017 TOTAL RECEIPTS 2,771,563 2,679,090 2,713,528 1,308,738 2,741,682 2,717, % TOTAL EXPENDITURES 1,768,193 1,776,182 2,004, ,838 1,913,662 2,062, % NET OPERATIONS 1,003, , , , , , % CAPITAL IMPROVEMENTS % TRANSFER IN % TRANSFERS OUT 224, , , , , , % NET INCOME (DEFICIT) 778, ,386 22,939 (223,929) 142, % BALANCE AT BEGINNING OF YEAR 1,655,506 2,434,107 2,620,817 2,653,493 2,653,493 2,795, % ENCUMBERED 9, BALANCE AT END OF YEAR 2,425,107 2,652,698 2,643,756 2,429,564 2,795,897 2,795, % 2018 Projected Ending Fund Balance as a percentage of expenditures and transfers out: 103% 166

207 CITY OF OXFORD 2018 BUDGET SUMMARY OF RECEIPTS Fund: Water Operating Code: 321 Account % Over Number Description Actual Actual Budget June Projected Budget Auction Sales 1, % Miscellaneous 4,773 9,573 7,500 1,911 4,000 4, % Sale of Water 2,492,611 2,454,570 2,550,000 1,175,690 2,500,000 2,550, % Water Taps 108,745 88,380 40,000 67, ,000 40, % Meters 41,849 29,976 14,000 17,892 35,000 14, % Overpayment of Utility Account 19,475 (16,188) (5,027) (5,027) 0.0% Recovery of Write Offs 4,249 1,773 5,000 1,596 1,596 5, % Account Initiation Fee 38,223 35,152 35,000 11,393 35,000 35, % Backflow Permits 22,125 23,025 22,000 8,875 22,000 22, % Interest 28,818 43,368 40,028 27,253 47,273 47, % Reimbursements 9,045 9,461 1,840 1, % RECEIPTS 2,771,563 2,679,090 2,713,528 1,308,738 2,741,682 2,717, % Transfer from FEMA TOTAL REVENUE 2,771,563 2,679,090 2,713,528 1,308,738 2,741,682 2,717, % WATER OPERATIONS TOTAL RECEIPTS 2,780,000 2,760,000 2,740,000 2,720,000 2,700,000 2,680,000 2,660,000 2,640,000 2,620,000 Actual Actual Budget Projected Budget

208 CITY OF OXFORD 2018 BUDGET Fund: Water Operating SUMMARY OF EXPENDITURES Code: 321 Account % Over Number Description Actual Actual Budget June Projected Budget Water Pumping & Supply 698, , , , , , % 811 Water Distribution 545, , , , , , % 812 Water Administration 101,275 99, ,922 54, , , % 814 Finance Allocation Water 228, , , , , , % 816 MIS Allocation Water 29,173 30,687 34,258 16,268 32,620 35, % 817 City Manager Allocation Water 28,709 28,641 30,039 15,051 30,162 31, % 818 Human Resources Allocation Water 17,373 23,163 24,662 12,264 24,380 25, % 819 Engineer Allocation Water 115, , ,716 61, , , % 820 Legislative Allocation Water 4,810 5,081 5,481 3,720 4,970 6, % 815 Water Fund Insurance 0 0 5, , % EXPENDITURES 1,768,193 1,776,182 2,004, ,838 1,913,662 2,062, % Transfers To: General 39,769 40,001 42,095 21,047 42,095 34, % Water Bond Debt Service 0.0% Water Capital Equipment 85, , ,478 62, , , % Water Capital Improvement 100, , , , , , % TRANSFERS 224, , , , , , % TOTAL EXPENDITURES & TRANSFERS 1,992,962 2,459,704 2,690,589 1,532,667 2,599,278 2,717, % Transfer to General Fund includes salaries for maintenance of grounds at Water Plant - $10,000 and 20% of Municipal Building budget - $24,

209 CITY OF OXFORD 2018 BUDGET Fund: Water Operating Division: Utility Services DEPARTMENT: Water Pumping & Filtration Code: (Water Plant operations, customer services, and well maintenance) Account % Over Number Description Actual Actual Budget June Projected Budget 2017 PERSONNEL SERVICES Salaries & Wages 254, , , , , , % Overtime 21,772 24,369 45,915 10,737 24,000 48, % Personnel Benefits 102, , ,798 73, , , % TOTAL 378, , , , , , % OPERATING EXPENSES Uniform 6,983 5,548 2,500 1,222 2,500 2, % Electric Services 141, , ,307 69, , , % Gas Service 11,799 11,720 21,700 9,019 13,500 21, % Telephone 11,890 11,513 14,000 6,235 12,000 14, % Training & Travel 3,769 2,736 3,500 2,634 3,300 3, % Contracted Services 37,815 59,603 40,000 41,279 60,000 40, % General Liability Insurance 15,567 16,223 17,034 9,162 16,461 17, % Printing & Reproduction 2,604 3,501 5,000 4,172 4,300 5, % Membership & Subscriptions 1,299 1, , % Permits 6,610 9,367 7, ,000 7, % Postage % Operating Supplies 40,913 40,742 32,000 18,597 41,000 32, % Chemical Supplies 12,049 17,183 18,000 5,046 14,000 18, % Vehicle Maintenance 4, ,000 1,197 4,000 5, % Small Tools & Equipment 2,739 10,376 5,000 9,737 10,300 5, % Maintenance Supplies 1,451 1,126 3, ,500 3, % Fuel 5,934 5,044 9,500 2,725 5,500 9, % Maintenance of Facilities 8,332 2,410 3,000 1,284 3,000 3, % Maintenance of Wells 3,463 18,850 20,000 18,500 20, % Refunds 1, % TOTAL 319, , , , , , % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 698, , , , , , % PERSONNEL (1) FT Water Plant Manager, 100% (1) FT Water Plant Operator III, 100% (1) FT Water Plant Operator II, 100% (1) FT Utility Maintenance Tech., 100% (1) FT Meter Reader, 50% 169

210 CITY OF OXFORD 2018 BUDGET Fund: Water Operating Division: Utility Services DEPARTMENT: Water Distribution Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2017 PERSONNEL SERVICES Salaries & Wages 311, , , , , , % Overtime 15,227 8,548 21,386 2,189 8,000 21, % Personnel Benefits 109, , ,843 79, , , % TOTAL 436, , , , , , % OPERATING EXPENSES Uniform 2,751 4,382 3,000 3,734 4,500 3, % Telephone , , % Training & Travel , , % Contracted Services 3,309 2,834 4,500 2,189 4,250 4, % General Liability Insurance 8,976 9,235 9,698 5,216 9,371 10, % Printing & Reproduction % Membership & Subscriptions % Postage % Operating Supplies 48,955 46,333 47,300 15,528 47,000 47, % Vehicle Maintenance 5,281 4,922 7,000 1,333 4,500 7, % Small Tools & Equipment 6,572 6,035 6,000 3,100 6,000 6, % Materials 21,999 11,841 16,170 6,486 16,000 16, % Fuel 9,503 7,271 13,000 3,395 7,500 13, % TOTAL 108,619 93, ,018 41, , , % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 545, , , , , , % PERSONNEL (1) FT Water Distribution Manager, 100% (3) FT Utility Maintenance Worker III, 100% (1) FT Utility Maintenance Worker II, 100% (1) FT Mechanics, 25% Includes $8,550 for part-time seasonal worker for maintenance and painting of fire hydrants 170

211 CITY OF OXFORD 2018 BUDGET Fund: Water Operating Division: Utility Services DEPARTMENT: Water Administration Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2017 PERSONNEL SERVICES Salaries & Wages 71,766 71,576 71,905 37,428 73,296 76, % Overtime % Personnel Benefits 19,022 19,979 20,595 12,662 20,832 21, % TOTAL 91,007 91,756 92,886 50,267 94,521 98, % OPERATING EXPENSES Uniform % Telephone 2,666 2,628 5,900 1,405 2,900 5, % Programming 0.0% Training & Travel 2,179 1,351 1, ,500 1, % Contracted Services 1, , ,200 1, % General Liability Insurance 2,255 2,350 2,466 1,327 2,384 2, % Printing & Reproduction % Membership & Subscriptions % Office Supplies 20 1, , % Postage % Operating Supplies % Vehicle Maintenance % Small Tools & Equipment % Fuel 2, , % Refunds 0.0% OTCS Utility Assistance % TOTAL 10,268 7,451 19,036 4,150 11,834 18, % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 101,275 99, ,922 54, , , % PERSONNEL (1) FT Service Director, 30% (1) PT Deputy Service Director, 40% (1) FT Environmental Specialist, 25% 171

212 CITY OF OXFORD 2018 BUDGET Fund: Water Operating Division: Utility Services DEPARTMENT: Finance Allocation Water Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2017 PERSONNEL SERVICES Salaries & Wages 134, , ,996 59, , , % Overtime 2,273 3,039 2,133 1,071 2,175 2, % Personnel Benefits 47,289 51,325 51,596 32,844 52,003 52, % TOTAL 183, , ,725 93, , , % OPERATING EXPENSES Programming % Audit & CAFR Fees 7,576 7,540 9,200 4,866 7,726 9, % Bank & Investment Fees 18,123 15,712 16,000 8,324 17,650 17, % Training & Travel % Contracted Services 9,373 9,103 9,300 2,059 9,300 9, % Public Officials Bond % Appraisal Costs 1, % Advertising % Cyber Insurance % Printing & Reproduction , , % Membership & Subscriptions % Office Supplies 1, , ,000 1, % Postage 6,479 6,063 6,500 2,941 6,300 6, % TOTAL 44,434 43,370 46,890 21,457 46,071 49, % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 228, , , , , , % PERSONNEL OPERATING EXPENSE (1) FT Finance Director, 30% (1) FT Finance Specialist, 30% (1) FT Assistant Finance Director, 30% (2) Utility Billing & Collection Specialist, 30% (1) FT Payroll and Benefits Specialist, 25% (1) FT Accounting Specialist, 25% Contracted services reflects BS&A software maintenance fees, sensus utility billing software maintenance, outsourced billing, repairs to handheld meter readers, collection agency fees Bank/Investment fees reflects cost of professional management of investments, and VISA/MC fees 172

213 CITY OF OXFORD 2018 BUDGET Fund: Water Operating Division: Utility Services DEPARTMENT: Management Information System Allocation Water Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2017 OPERATING EXPENSES Professional Services 1,594 1,618 1,620 1,214 1,620 1, % Contracted Services 23,115 24,331 25,638 12,496 25,000 26, % Printing & Reproduction 3,695 3,444 4,500 2,175 4,000 4, % Office Supplies 0.0% Computer Supplies 769 1,294 2, ,000 2, % TOTAL 29,173 30,687 34,258 16,268 32,620 35, % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 29,173 30,687 34,258 16,268 32,620 35, % OPERATING EXPENSES Contracted services internet access city wide Cincy Bell/Lan Advantage service Professional Services: Granicus Manager Services (@$ per month) Added ilegislate in $175 per month INCLUDED IN CONTRACTED SERVICES Network Service 55,000 60,000 Internet Access 33,840 33,840 BDR (Backup Disaster Recovery) 13,200 13,200 Total annual cost at 19,800 - ShoreTel Phone System Maintenance (Support) 8,650 8,650 (1/3 to be paid from Fire/EMS Fund) GIS Server Maintenance 5,000 5,000 UPS Maintenance & Parts 4,000 4,300 E-Gov 3,500 4,000 Telephone System Maintenance (Supplies) 2,500 2,500 Basic Network Wiring 2,000 2,000 Web Hosting Total 128, ,990 Allocation: General Fund 60% 76,914 80,394 Water Fund 20% 25,638 26,798 Sewer Fund 20% 25,638 26,798 Total 128, ,

214 CITY OF OXFORD 2018 BUDGET Fund: Water Operating Division: Utility Services DEPARTMENT: City Manager Allocation Water Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2017 PERSONNEL SERVICES Salaries & Wages 20,138 19,844 20,270 9,737 20,663 21, % Personnel Benefits 6,961 7,153 7,304 4,233 7,400 7, % Vehicle Allowance % TOTAL 27,819 27,745 28,294 14,330 28,783 29, % OPERATING EXPENSES Training & Travel % Contracted Services % Printing & Reproduction % Memberships & Subscriptions % Office Supplies % Postage % City Newsletter & Postage 0.0% Operating Supplies % TOTAL , ,379 1, % TOTAL EXPENDITURES 28,709 28,641 30,039 15,051 30,162 31, % PERSONNEL (1) FT City Manager, 15% 174

215 CITY OF OXFORD 2018 BUDGET Fund: Water Operating Division: Utility Services DEPARTMENT: Human Resources Allocation Water Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2017 PERSONNEL SERVICES Salaries & Wages 10,727 13,620 13,831 6,946 14,102 14, % Personnel Benefits 2,599 4,487 4,643 2,949 4,690 4, % TOTAL 13,326 18,107 18,474 9,895 18,792 19, % OPERATING EXPENSES Unemployment Insurance % Employee Incentives , ,050 1, % Training & Travel % Professional Services 1,953 2,121 1, ,050 1, % Employee Training % Tuition Reimbursement % Contracted Services 1, ,365 1, % Advertising 1,106 1,641 1, ,050 1, % Memberships & Subscriptions % Office Supplies % Postage % Refunds 0.0% TOTAL 4,047 5,056 6,188 2,369 5,588 6, % TOTAL EXPENDITURES 17,373 23,163 24,662 12,264 24,380 25, % PERSONNEL OPERATING EXPENSES (1) FT Human Resource Director, 15% Professional Service includes pre-employment psychological testing, pre-employment physicals, and pre-employment polygraph exams Employee incentives includes Employee Appreciation Picnic and wellness initiatives Training & Travel includes Directors travel and training as part of IPMA and regional training sessions 175

216 CITY OF OXFORD 2018 BUDGET Fund: Water Operating Division: Utility Services DEPARTMENT: Engineer Allocation Water Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2017 PERSONNEL SERVICES Salaries & Wages 77,947 76,568 90,321 38,650 91,828 94, % Overtime , , % Personnel Benefits 29,909 32,571 34,280 21,402 34,546 34, % TOTAL 108, , ,151 60, , , % OPERATING EXPENSES Uniform % Telephone , ,000 1, % Training & Travel 1, ,000 1,200 2, % Professional Services 1,579 2,500 1,500 2, % Contracted Services 3,000 1,000 3, % Advertising % Printing & Reproduction % Membership & Subscriptions % Office Supplies 1, % Postage % Operating Supplies % Vehicle Maintenance % Small Tools & Equipment 537 1,750 1,500 1, % Fuel , , % TOTAL 6,990 3,582 15,565 1,513 9,650 15, % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 115, , ,716 61, , , % PERSONNEL (1) FT City Engineer, 33% (1) FT Engineer-In-Training, 33% (1) FT Engineering Aide, 33% (1) FT Administrative Assistant III, 33% 176

217 CITY OF OXFORD 2018 BUDGET Fund: Water Operating Division: Utility Services DEPARTMENT: Legislative Allocation Water Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2017 PERSONNEL SERVICES Salaries & Wages 3,451 3,450 3,450 1,725 3,450 4, % Personnel Benefits % TOTAL 3,942 3,887 3,961 1,997 3,961 5, % OPERATING EXPENSES Boards & Commissions % Public Service Recognition % Travel & Training % Professional Service 0.0% Advertising % Membership & Subscriptions % Office Supplies % Postage % Operating Supplies % TOTAL 868 1,194 1,520 1,723 1,009 1, % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 4,810 5,081 5,481 3,720 4,970 6, % PERSONNEL (1) PT Mayor (15%) (6) PT Council Members (15%) 177

218 CITY OF OXFORD 2018 BUDGET Fund: Water Operating Division: Utility Services DEPARTMENT: Water Fund Insurance Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2017 OPERATING EXPENSES Claims Paid 5,000 5, % TOTAL EXPENDITURES 0 0 5, , % 178

219 CITY OF OXFORD 2018 BUDGET Code: 322 Fund: Water Improvement Fund SUMMARY OF BALANCES % Over Actual Actual Budget June Projected Budget 2017 TOTAL RECEIPTS 0 347, % CAPITAL IMPROVEMENTS 206, , ,000 74, , , % NET (206,312) (499,293) (865,000) (74,716) (314,132) (430,000) 50.3% TRANSFERS IN 100, , , , , , % TRANSFERS OUT % NET INCOME (DEFICIT) (106,312) 18,750 (146,957) 643, , % BALANCE AT BEGINNING OF YEAR 1,925,563 1,819,251 1,791,828 1,838,001 1,838,001 2,241, % ENCUMBERED 797,848 98,862 BALANCE AT END OF YEAR 1,021,403 1,739,139 1,644,871 2,481,328 2,241,912 2,241, % SUMMARY OF RECEIPTS Code: 322 Account % Over Number Description Actual Actual Budget June Projected Budget OKI Funding OPWC Funding 347, Miscellaneous RECEIPTS 0 347, % Transfer from Water 100, , , , , , % Transfer from Water Capital Benefit NE , % Transfer from Water Capital Benefit NW , % Transfer from Water Capital Benefit SE , , ,000 27, % Transfer from Water Capital Benefit SW , % Transfer from Wastewater Capital Benefit SE , , , % TRANSFERS 100, , , , , , % TOTAL RECEIPTS 100, , , , , , % 179

220 CITY OF OXFORD 2018 BUDGET SUMMARY OF EXPENDITURES Fund: Water Improvement Fund Code: 322 Account % Over Number Description Actual Actual Budget June Projected Budget Water Improvements 82,642 74, ,000 25,664 50, , Meter System Upgrade 19,635 19,858 20,000 13,726 20,000 20, High Service Pump Design & Build 103,261 5, WTP Modernization 500, Bonham Rd Utility Relocation 30, Water Meter Radio Read Demo 200, , Clean and Redevelop PW #1 200, Extraordinary Meter Purchases M.U. 17,478 16,312 16, Poplar St. Water Main (Poplar-High St to Church) 45,000 19,014 38, Upgrade Water Main High St - College to Elm 110, Fuel Control/Monitoring System Upgrade 2, US 27 S. 10" Water Main Replacement ,644 TOTAL EXPENDITURES 206, , ,000 74, , , % 180

221 CITY OF OXFORD 2018 BUDGET Code: 381 Fund: Water Capacity Benefit Fund - NE Quadrant SUMMARY OF BALANCES % Over Actual Actual Budget June Projected Budget 2017 TOTAL RECEIPTS 45, ,214 1,951 72,853 73,828 3, % TOTAL EXPENDITURES % CAPITAL IMPROVEMENTS % TRANSFERS OUT , % NET INCOME (DEFICIT) 45, ,214 1,951 72,853 73,828 (24,088) % BALANCE AT BEGINNING OF YEAR 149, , , , , , % ENCUMBERED BALANCE AT END OF YEAR 194, , , , , , % Account % Over Number Description Actual Actual Budget June Projected Budget Interest 1,338 2,150 1,951 1,762 2,737 3, % Water CBC Permit NE 44, ,064 71,091 71, % TOTAL RECEIPTS 45, ,214 1,951 72,853 73,828 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 27, % TOTAL EXPENDITURES , % 181

222 CITY OF OXFORD 2018 BUDGET Code: 382 Fund: Water Capacity Benefit Fund - NW Quadrant SUMMARY OF BALANCES % Over Actual Actual Budget June Projected Budget 2017 TOTAL RECEIPTS 23,604 4,557 1,224 5,627 6,239 1, % CAPITAL IMPROVEMENTS % TRANSFERS OUT , % NET INCOME (DEFICIT) 23,604 4,557 1,224 5,627 6,239 (26,095) % BALANCE BEGINNING OF YEAR 118, , , , , , % ENCUMBERED BALANCE END OF YEAR 142, , , , , , % Account % Over Number Description Actual Actual Budget June Projected Budget Interest 889 1,395 1, ,432 1, % Water CBC Permit NW 22,715 3,162 4,807 4, % TOTAL RECEIPTS 23,604 4,557 1,224 5,627 6,239 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 27, % TOTAL EXPENDITURES , % 182

223 CITY OF OXFORD 2018 BUDGET Code: 383 Fund: Water Capacity Benefit Fund - SE Quadrant SUMMARY OF BALANCES % Over Actual Actual Budget June Projected Budget 2017 TOTAL RECEIPTS 11, ,683 2,212 1,934 3,039 3, % CAPITAL IMPROVEMENTS % TRANSFERS OUT , , ,000 27, % NET INCOME (DEFICIT) 11, ,683 (97,788) (98,066) (96,961) (24,267) 75.2% BALANCE BEGINNING OF YEAR 245, , , , , , % ENCUMBERED BALANCE END OF YEAR 256, , , , , , % Account % Over Number Description Actual Actual Budget June Projected Budget Interest 1,795 3,238 2,212 1,934 3,039 3, % Water CBC Permit SE 9, , % TOTAL RECEIPTS 11, ,683 2,212 1,934 3,039 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 100, , ,000 27, % TOTAL EXPENDITURES , , ,000 27, % 183

224 CITY OF OXFORD 2018 BUDGET Code: 384 Fund: Water Capacity Benefit Fund - SW Quadrant SUMMARY OF BALANCES % Over Actual Actual Budget June Projected Budget 2017 TOTAL RECEIPTS 8,259 3,215 1, ,612 1, % CAPITAL IMPROVEMENTS % TRANSFERS OUT , % NET INCOME (DEFICIT) 8,259 3,215 1, ,612 (25,929) % BALANCE BEGINNING OF YEAR 157, , , , , , % ENCUMBERED BALANCE END OF YEAR 166, , , , , , % Account % Over Number Description Actual Actual Budget June Projected Budget Interest 1,139 1,634 1, ,612 1, % Water CBC Permit SW 7,120 1, % TOTAL RECEIPTS 8,259 3,215 1, ,612 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 27, % TOTAL EXPENDITURES , % 184

225 CITY OF OXFORD 2018 BUDGET Code: 320 Fund: Water Capital Equipment Fund SUMMARY OF BALANCES % Over Actual Actual Budget June Projected Budget 2017 TOTAL RECEIPTS % CAPITAL IMPROVEMENTS 102,768 98, ,400 10, , , % NET (102,768) (98,351) (222,400) (10,761) (226,324) (169,950) 23.6% TRANSFERS IN 85, , ,478 62, , , % NET INCOME (DEFICIT) (17,768) 27,127 (96,922) 51,978 (100,846) 131, % BALANCE BEGINNING OF YEAR 121, , , , ,517 29, % ENCUMBERED 11,385 21,778 BALANCE END OF YEAR 92, ,739 11, ,495 29, , % SUMMARY OF RECEIPTS Account % Over Number Description Actual Actual Budget June Projected Budget Auction Sales RECEIPTS % TRANSFERS IN Transfer from Water Operating Fund 85, , ,478 62, , , % TOTAL REVENUE 85, , ,478 62, , , % SUMMARY OF EXPENDITURES Account % Over Number Description Actual Actual Budget June Projected Budget Vulnerability Assessment Mitigation Items 1,405 3,425 20,000 10,761 15,000 20, Finance Software 2, Replacement for Truck # , Replace for Truck # ,581 11, Replace # Case Backhoe 80, Replacement for Truck #07-35 Single Axle 150, , Excavator #453 Replacement 60, KW Stationary Generator 79, Time Clocks 8, Network Replacement 5, Computer Hardware (MIS) 1,567 2,400 2, Wireless Network Upgrade 1,395 1, Infrastructure Updates 2, Replacement of Vehicle # , Infrastructure Updates City Wide Surveillance 50,000 50, Jeep 4x4 Replacement 8,700 TOTAL EXPENDITURES 102,768 98, ,400 10, , , % 185

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227 Wastewater Funds Tab

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229 CITY OF OXFORD 2018 BUDGET WASTEWATER OPERATING & IMPROVEMENT FUNDS SUMMARY OF BALANCES Actual Actual Budget Projected Budget TOTAL RECEIPTS 2,938,601 3,125,307 2,991,411 2,920,710 2,996,679 TOTAL EXPENDITURES 2,557,702 2,573,038 2,877,996 2,681,118 2,933,111 NET OPERATIONS 380, , , ,592 63,568 CAPITAL IMPROVEMENTS (751,925) (98,805) (592,000) (513,919) (729,200) TRANSFERS IN 370, , , , ,000 TRANSFERS OUT (409,769) (410,001) (512,095) (512,095) (574,004) NET INCOME (DEFICIT) (410,795) 413,463 (620,680) (416,422) (699,636) BALANCE AT BEGINNING OF YEAR 4,877,093 4,466,298 4,807,747 4,879,761 4,463,339 ENCUMBERED 7,559 61,115 BALANCE AT END OF YEAR 4,458,739 4,818,646 4,187,067 4,463,339 3,763,703 WASTEWATER OPERATING FUND To account for the operation of sanitary sewer service to the City and surrounding areas WASTEWATER IMPROVEMENT FUND To account for financial resources for the acquisition or construction of various sanitary sewer related capital projects WASTEWATER CAPITAL EQUIPMENT FUND To account for financial resources used for the acquisition of equipment WASTEWATER CAPACITY BENEFIT FUNDS To accumulate the permit fees by quadrant to be used for capital improvements to the wastewater treatment and collection system ANALYSIS OF EACH FUND Millions Revenues Expenses Wastewater Operating Fund Wastewater Improvement Fund Wastewater Capital Equipment Fund Wastewater Capacity Benefit Funds Revenues 2,986, , ,000 9,799 Expenses 3,337, , ,

230 CITY OF OXFORD 2018 BUDGET Fund: Wastewater Operating Code: 331 SUMMARY OF BALANCES % Over Actual Actual Budget June Projected Budget 2017 TOTAL RECEIPTS 2,860,645 2,867,422 2,983,389 1,369,735 2,889,096 2,986, % TOTAL EXPENDITURES 2,557,702 2,573,038 2,877,996 1,075,566 2,681,118 2,933, % NET OPERATIONS 302, , , , ,978 53, % CAPITAL IMPROVEMENTS % TRANSFERS IN % TRANSFERS OUT 409, , , , , , % NET INCOME (DEFICIT) (106,826) (115,617) (306,702) (11,878) (204,117) (350,688) -14.3% BALANCE AT BEGINNING OF YEAR 2,241,908 2,135,082 2,084,360 2,019,465 2,019,465 1,815, % ENCUMBERED 1,479 BALANCE AT END OF YEAR 2,135,082 2,017,986 1,777,658 2,007,587 1,815,348 1,464, % 2018 Projected Ending Fund Balance as a percentage of expenditures and transfers out: 44% 188

231 CITY OF OXFORD 2018 BUDGET SUMMARY OF RECEIPTS Fund: Wastewater Operating Code: 331 Account % Over Number Description Actual Actual Budget June Projected Budget Auction Sales 3, % Miscellaneous 1, % Wastewater Collection Charges 2,766,698 2,730,491 2,907,000 1,332,893 2,800,000 2,907, % Wastewater Taps 8,140 58,629 3,300 1,000 3, % Recovery of Write Offs 4,288 2,104 5,000 1,641 1,641 5, % Account Initiation Fee 38,147 35,126 35,000 11,392 35,000 35, % Interest 28,618 36,457 31,789 21,107 37,002 34, % Reimbursements 9,553 3, ,152 13, % RECEIPTS 2,860,645 2,867,422 2,983,389 1,369,735 2,889,096 2,986, % Transfer From FEMA 0.0% TRANSFERS % TOTAL REVENUE 2,860,645 2,867,422 2,983,389 1,369,735 2,889,096 2,986, % WASTEWATER OPERATIONS TOTAL RECEIPTS 3,000,000 2,980,000 2,960,000 2,940,000 2,920,000 2,900,000 2,880,000 2,860,000 2,840,000 2,820,000 2,800,000 2,780,000 Actual Actual Budget Projected Budget

232 CITY OF OXFORD 2018 BUDGET SUMMARY OF EXPENDITURES Fund: Wastewater Operating Code: 331 Account % Over Number Description Actual Actual Budget June Projected Budget 2017 OPERATING EXPENSES 830 Wastewater Plant 1,027,634 1,049,083 1,241, ,036 1,092,838 1,270, % 831 Wastewater Collection 441, , , , , , % 832 Wastewater Administration 101, , ,904 56, , , % 834 Finance Allocation Wastewater 233, , , , , , % 836 MIS Allocation Wastewater 29,173 30,687 34,258 16,331 32,620 35, % 837 City Manager Allocation Wastewater 28,887 28,793 30,039 15,051 30,162 31, % 838 Human Resources Allocation Wastewater 17,364 23,211 24,662 12,324 24,980 25, % 839 Engineer Allocation Wastewater 112, , ,266 60, , , % 820 Legislative Allocation Wastewater 4,543 4,633 5,441 2,813 4,971 6, % 835 Wastewater Fund Insurance 0 0 5, , % TOTAL OPERATING COSTS 1,996,481 2,036,864 2,341,946 1,075,566 2,145,068 2,422, % DEBT PAYMENTS: Sewer 1997 Collection System Debt 50,341 49,126 25,170 25, % Sewer 1997 Plant Const Debt 487, , , , , % Sandra Dr Improvement Debt 22,948 22,004 22,948 22,948 22, % TOTAL DEBT SERVICE 561, , , , , % TOTAL OPERATING COSTS (incl debt pmts) 2,557,702 2,573,038 2,877,996 1,075,566 2,681,118 2,933, % TRANSFERS TO: General Fund 39,769 40,001 42,095 21,047 42,095 34, % Wastewater Capital Equipment Fund 170, , ,000 85, , , % Wastewater Improvement Fund 200, , , , , , % TOTAL TRANSFERS OUT 409, , , , , , % TOTAL EXPENDITURES 2,967,471 2,983,039 3,290,091 1,381,613 3,093,213 3,337, % Transfer to General Fund includes salaries for maintenance of grounds at Waste Water Plant - $10,000 and 20% of Municipal Building budget - $24,004 Sewer 1997 Plant Improvements Debt Sandra Drive , ,948 Total 487,930 Total 22,

233 CITY OF OXFORD 2018 BUDGET Fund: Wastewater Operating Division: Utility Services DEPARTMENT: Wastewater Plant Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2017 PERSONNEL SERVICES Salaries & Wages 438, , , , , , % Overtime 11,156 10,368 25,087 5,339 12,000 26, % Personnel Benefits 170, , , , , , % TOTAL 619, , , , , , % OPERATING EXPENSES Uniform 6,666 7,345 4,200 3,792 7,200 4, % Electrical Services 159, , ,330 84, , , % Gas Service 31,995 39, ,500 23,961 42, , % Telephone 1,782 1,625 3, ,800 3, % Training & Travel 2,063 2,045 2, ,500 2, % Contracted Services 70,555 58,732 82,000 12,534 69,000 82, % General Liability Insurance 29,126 30,353 31,881 17,143 30,798 33, % Printing & Reproduction 1, % Membership & Subscriptions % Permits 5,537 5,953 6, ,500 6, % Office Supplies 924 1,647 1, ,000 1, % Postage % Operating Supplies 36,035 35,387 29,000 17,655 35,000 29, % Operating Supplies Lab 10,509 4,735 4,500 4,014 7,500 4, % Vehicle Maintenance 3,646 1,901 2, ,000 2, % Small Tools & Equipment 2,529 3,795 3,000 1,956 3,000 3, % Maintenance Supplies 1,991 2,929 2,000 1,345 2,500 2, % Fuel 1,621 1,185 5, ,500 5, % Maintenance of Facilities 41,082 48,698 30,000 29,437 42,000 30, % Refunds 7,500 7, % TOTAL 407, , , , , , % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 1,027,634 1,049,083 1,241, ,036 1,092,838 1,270, % 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 Miscellaneous 2,000 Total 82,

234 CITY OF OXFORD 2018 BUDGET Fund: Wastewater Operating Division: Utility Services DEPARTMENT: Wastewater Collection Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2017 PERSONNEL SERVICES Salaries & Wages 251, , , , , , % Overtime 3,033 1,846 19,258 1,030 4,000 20, % Personnel Benefits 108, , ,859 79, , , % TOTAL 363, , , , , , % OPERATING EXPENSES Uniform 5,302 6,280 3,500 3,352 6,000 3, % Electrical Services 1, , ,100 2, % Telephone 2,159 2,022 2,700 1,117 2,100 2, % Training & Travel 1, , , % Contracted Services 2,613 2,842 6, ,000 6, % General Liability Insurance 10,000 10,198 10,676 5,886 10,574 11, % Printing & Reproduction % Memberships & Subscriptions % Office Supplies % Postage % Operating Supplies 19,552 32,147 34,500 9,617 33,000 34, % Vehicle Maintenance 6,052 6,463 5,300 4,273 6,500 5, % Small Tools & Equipment 8,625 9,416 8, ,000 8, % Materials 13,006 3,292 4,950 3,000 4, % Fuel 7,579 7,410 21,604 3,698 7,500 21, % TOTAL 77,735 82, ,437 29,286 77, , % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 441, , , , , , % PERSONNEL (1) FT Wastewater Collection Manager, 100% (2) FT WWTP Service Worker III, 100% (1) FT WWTP Service Worker II, 100% (1) FT Service Worker I, 100% (1) FT Mechanics, 25% 950 PT Hours SMALL EQUIPMENT High Pressure Jet Hose Replacement 192

235 CITY OF OXFORD 2018 BUDGET Fund: Wastewater Operating Division: Utility Services DEPARTMENT: Wastewater Administration Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2017 PERSONNEL SERVICES Salaries & Wages 71,763 71,573 71,905 37,426 73,296 76, % Overtime % Personnel Benefits 19,191 20,131 20,595 12,881 20,832 21, % TOTAL 91,173 91,905 92,886 50,484 94,521 98, % OPERATING EXPENSES Uniform % Telephone 2,801 2,725 6,100 1,499 3,500 6, % Training & Travel , ,500 1, % Professional Services 5,000 1,000 5, % Contracted Services 1, ,310 1, % General Liability Insurance 2,254 2,350 2,468 1,327 2,384 2, % Advertising % Printing & Reproduction % Memberships & Subscriptions % Office Supplies % Postage % Operating Supplies 221 1, , % Vehicle Maintenance % Small Tools & Equipment 1,669 2,010 2,000 2,000 2, % Fuel 25 1, , % OTCS Utility Assistance % TOTAL 10,220 9,556 23,018 5,966 15,494 22, % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 101, , ,904 56, , , % PERSONNEL (1) FT Service Director, 30% (1) PT Deputy Service Director, 40% (1) FT Environmental Specialist, 25% 193

236 CITY OF OXFORD 2018 BUDGET Fund: Wastewater Operating Division: Utility Services DEPARTMENT: Finance Allocation Wastewater Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2017 PERSONNEL SERVICES Salaries & Wages 134, , ,996 59, , , % Overtime 2,275 3,041 2,133 1,072 2,175 2, % Personnel Benefits 47,288 51,325 51,596 32,843 52,003 52, % TOTAL 183, , ,725 93, , , % OPERATING EXPENSES Programming % Audit & CAFR Fees 7,576 7,540 9,200 4,866 7,726 9, % Bank & Investment Fees 24,080 21,044 21,111 11,227 22,500 22, % Training & Travel % Contracted Services 9,196 8,966 9,300 2,007 9,300 9, % Public Officials Bond % Appraisal Costs 2,893 1,240 1, % Advertising % Cyber Insurance % Printing & Reproduction , , % Memberships & Subscriptions % Office Supplies 1, , ,000 1, % Postage 6,297 5,887 6,500 2,856 6,300 6, % TOTAL 50,025 49,977 51,951 24,901 51,556 54, % TOTAL EXPENDITURES 233, , , , , , % PERSONNEL OPERATING EXPENSE (1) FT Finance Director, 30% (1) FT Finance Specialist, 30% (1) FT Assistant Finance Director, 30% (2) Utility Billing & Collection Specialist, 30% (1) FT Payroll and Benefits Specialist, 25% (1) FT Accounting Specialist, 25% Contracted services reflects BS&A software maintenance fees, sensus utility billing software maintenance, outsourced billing, repairs to handheld meter readers, collection agency fees Bank/Investment fees reflects cost of professional management of investments, and VISA/MC fees 194

237 CITY OF OXFORD 2018 BUDGET Fund: Wastewater Operating Division: Utility Services DEPARTMENT: MIS Allocation Wastewater Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2017 OPERATING EXPENSES Professional Services 1,594 1,618 1,620 1,214 1,620 1, % Contracted Services 23,115 24,331 25,638 12,583 25,000 26, % Printing & Reproduction 3,695 3,444 4,500 2,175 4,000 4, % Office Supplies Computer Supplies 769 1,294 2, ,000 2, % TOTAL 29,173 30,687 34,258 16,331 32,620 35, % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 29,173 30,687 34,258 16,331 32,620 35, % OPERATING EXPENSES Contracted services internet access city wide Cincy Bell/Lan Advantage service Professional Services: Granicus Manager Services (@$ per month) Added ilegislate in per month INCLUDED IN CONTRACTED SERVICES Network Service 55,000 60,000 Internet Access 33,840 33,840 BDR (Backup Disaster Recovery) 13,200 13,200 Total annual cost at 19,800 - ShoreTel Phone System Maintenance (Support) 8,650 8,650 (1/3 to be paid from Fire/EMS Fund) GIS Server Maintenance 5,000 5,000 UPS Maintenance & Parts 4,000 4,300 E-Gov 3,500 4,000 Telephone System Maintenance (Supplies) 2,500 2,500 Basic Network Wiring 2,000 2,000 Web Hosting Total 128, ,990 Allocation: General Fund 60% 76,914 80,394 Water Fund 20% 25,638 26,798 Sewer Fund 20% 25,638 26,798 Total 128, ,

238 CITY OF OXFORD 2018 BUDGET Fund: Wastewater Operating Division: Utility Services DEPARTMENT: City Manager Allocation Wastewater Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2017 PERSONNEL SERVICES Salaries & Wages 20,137 19,843 20,270 9,737 20,663 21, % Personnel Benefits 6,962 7,153 7,304 4,232 7,400 7, % Vehicle Allowance % TOTAL 27,819 27,744 28,294 14,329 28,783 29, % OPERATING EXPENSES Training & Travel % Contracted Services % Printing & Reproduction % Memberships & Subscriptions % Office Supplies % Postage % City Newsletter & Postage % Operating Supplies % TOTAL 1,068 1,049 1, ,379 1, % TOTAL EXPENDITURES 28,887 28,793 30,039 15,051 30,162 31, % PERSONNEL (1) FT City Manager, 15% 196

239 CITY OF OXFORD 2018 BUDGET Fund: Wastewater Operating Division: Utility Services DEPARTMENT: Human Resources Allocation Wastewater Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2017 PERSONNEL SERVICES Salaries & Wages 10,727 13,619 13,831 6,945 14,102 14, % Personnel Benefits 2,598 4,487 4,643 2,949 4,690 4, % TOTAL 13,325 18,106 18,474 9,894 18,792 19, % OPERATING EXPENSES Unemployment Insurance % Employee Incentive , ,050 1, % Training & Travel % Professional Services 1,832 2,121 1, ,050 1, % Employee Training % Tuition Reimbursement % Contracted Services 1, ,365 1, % Advertising 1,106 1,641 1, ,050 1, % Memberships & Subscriptions % Office Supplies % Postage % Refunds 0.0% TOTAL 4,039 5,105 6,188 2,430 6,188 6, % TOTAL EXPENDITURES 17,364 23,211 24,662 12,324 24,980 25, % PERSONNEL (1) FT Human Resource Director, 15% OPERATING EXPENSES Professional Service includes pre-employment psychological testing, pre-employment physicals, and pre-employment polygraph exams Employee incentives includes Employee Appreciation Picnic and wellness initiatives Training & Travel includes Directors travel and training as part of IPMA and regional training sessions 197

240 CITY OF OXFORD 2018 BUDGET Fund: Wastewater Operating Division: Utility Services DEPARTMENT: Engineering Allocation Wastewater Code: Account Description % Over Number Actual Actual Budget June Projected Budget 2017 PERSONNEL SERVICES Salaries & Wages 77,946 76,568 90,321 38,650 91,828 94, % Overtime , , % Personnel Benefits 29,909 32,570 34,280 21,402 34,546 34, % TOTAL 108, , ,151 60, , , % OPERATING EXPENSES Uniform % Telephone % Training and Travel 887 1,605 1,800 1,500 1, % Professional Services 2,500 1,500 2, % Contracted Services 8 1, , % Advertising % Printing & Reproduction % Membership & Subscriptions % Office Supplies 1,794 1, % Postage % Operating Supplies 253 2,093 2,250 2,500 2, % Vehicle Maintenance % Small Tools and Equipment % Fuel , , % TOTAL 3,828 6,422 13, ,600 13, % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 112, , ,266 60, , , % PERSONNEL (1) FT City Engineer, 33% (1) FT Engineer-In-Training, 33% (1) FT Engineering Aide, 33% (1) FT Administrative Assistant III, 33% 198

241 CITY OF OXFORD 2018 BUDGET Fund: Wastewater Operating Division: Utility Services DEPARTMENT: Legislative Allocation Wastewater Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2017 PERSONNEL SERVICES Salaries & Wages 3,451 3,451 3,450 1,726 3,450 4, % Personnel Benefits % TOTAL 3,944 3,890 3,961 1,998 3,961 5, % OPERATING EXPENSES Boards & Commissions % Public Service Recognition % Travel & Training % Professional Services 0.0% Advertising % Membership & Subscription % Office Supplies % Postage % Operating Supplies % TOTAL , ,010 1, % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 4,543 4,633 5,441 2,813 4,971 6, % PERSONNEL (1) PT Mayor (15%) (6) PT Council Members (15%) 199

242 CITY OF OXFORD 2018 BUDGET Fund: Wastewater Operating Division: Utility Services DEPARTMENT: Wastewater Fund Insurance Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2017 OPERATING EXPENSES Claims Paid 5,000 5, % TOTAL EXPENDITURES 0 0 5, , % 200

243 CITY OF OXFORD 2018 BUDGET Code: 332 Wastewater Improvement Fund SUMMARY OF BALANCES % Over Actual Actual Budget June Projected Budget 2017 TOTAL RECEIPTS % CAPITAL IMPROVEMENTS 53,401 24, ,000 36,744 77, , % NET OPERATIONS (52,667) (24,328) (170,547) (36,528) (77,457) (539,547) % TRANSFERS IN 200, , , , , , % TRANSFERS OUT % NET INCOME (DEFICIT) 147, ,672 29, , ,543 (169,547) % BALANCE AT BEGINNING OF YEAR 1,002,989 1,150,322 1,262,216 1,325,994 1,325,994 1,448, % ENCUMBERED 7,559 32,773 BALANCE AT END OF YEAR 1,142,763 1,293,221 1,291,669 1,489,466 1,448,537 1,278, % The balance in the Wastewater improvement fund is being accumulated to fund future OEPA Phase II plant improvements. 201

244 CITY OF OXFORD 2018 BUDGET Wastewater Improvement Fund SUMMARY OF RECEIPTS Code: 332 Account % Over Number Description Actual Actual Budget June Projected Budget Special Assessments % Contributions % RECEIPTS % TRANSFERS FROM: Transfer from Wastewater Fund 200, , , , , , Transfer from NE CBC , Transfer from NW CBC , Transfer from SE CBC , Transfer from SW CBC ,500 TRANSFERS-IN 200, , , , , , % TOTAL RECEIPTS 200, , , , , , % Wastewater Improvement Fund SUMMARY OF EXPENDITURES Code: 332 Account % Over Number Description Actual Actual Budget June Projected Budget Meter System Upgrades 21,049 5,037 20,000 14,521 20,000 20, Biotower Media Replacement 1,990 17,910 17, Phosphorus Removal 25, System Improvements 32,352 14, ,000 20, , Southpointe Parkway Sanitary Sewer Extension 26,000 4,313 20, Walnut Street Sanitary Sewer Improvements 175, Miami Valley Lumber Yard Redevelopment 75, Fuel Control/Monitoring System Upgrade 3, Upsize Privately Constructed Sanitary Sewer at Southpointe 170,000 TOTAL EXPENDITURES 53,401 24, ,000 36,744 77, , % TRANSFERS OUT TOTAL TRANSFERS OUT % 202

245 CITY OF OXFORD 2018 BUDGET Fund: Wastewater Capacity Benefit Fund - NE Quadrant SUMMARY OF BALANCES Code: 391 Account Description % Over Number Actual Actual Budget June Projected Budget 2017 TOTAL RECEIPTS 44,652 57,446 2,223 18,570 19,671 3, % TOTAL EXPENDITURES CAPITAL EXPENDITURES % TRANSFERS OUT , % NET INCOME (DEFICIT) 44,652 57,446 2,223 18,570 19,671 (39,417) % BALANCE AT BEGINNING OF YEAR 213, , , , , , % ENCUMBERED BALANCE AT END OF YEAR 258, , , , , , % Account % Over Number Description Actual Actual Budget June Projected Budget Interest 1,792 2,621 2,223 1,789 2,890 3, % Wastewater CBC Permit NE 42,860 54,825 16,781 16, % TOTAL RECEIPTS 44,652 57,446 2,223 18,570 19,671 3, % 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 Wastewater Improvement 42, % TOTAL TRANSFERS OUT , % TOTAL EXPENDITURES AND TRANSFERS , % 203

246 CITY OF OXFORD 2018 BUDGET Code: 392 Fund: Wastewater Capacity Benefit Fund - NW Quadrant SUMMARY OF BALANCES % Over Actual Actual Budget June Projected Budget 2017 TOTAL RECEIPTS 22,063 4,492 1,167 5,590 6,174 1, % CAPITAL EXPENDITURES % TRANSFERS OUT , % NET INCOME (DEFICIT) 22,063 4,492 1,167 5,590 6,174 (41,157) % BALANCE AT BEGINNING OF YEAR 113, , , , , , % ENCUMBERED BALANCE AT END OF YEAR 135, , , , , , % Account % Over Number Description Actual Actual Budget June Projected Budget Interest 848 1,330 1, ,367 1, % Wastewater CBC Permit NW 21,215 3,162 4,807 4, % TOTAL RECEIPTS 22,063 4,492 1,167 5,590 6,174 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 Wastewater Improvement 42,500 TOTAL TRANSFERS OUT , % TOTAL EXPENDITURES AND TRANSFERS , % 204

247 CITY OF OXFORD 2018 BUDGET Code: 393 Fund: Wastewater Capacity Benefit Fund - SE Quadrant SUMMARY OF BALANCES % Over Actual Actual Budget June Projected Budget 2017 TOTAL RECEIPTS 2, ,787 3,183 2,565 4,170 4, % CAPITAL EXPENDITURES % TRANSFERS OUT , , ,000 42, % NET INCOME (DEFICIT) 2, ,787 (96,817) (97,435) (95,830) (38,210) 60.5% BALANCE AT BEGINNING OF YEAR 366, , , , , , % ENCUMBERED BALANCE AT END OF YEAR 369, , , , , , % Account % Over Number Description Actual Actual Budget June Projected Budget Interest 2,616 4,342 3,183 2,565 4,170 4, % Wastewater CBC Permit SE 188, % TOTAL RECEIPTS 2, ,787 3,183 2,565 4,170 4, % 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 Water Improvement 100, , , % Transfer to Wastewater Improvement 42, % TOTAL TRANSFERS , , ,000 42, % 0.0% TOTAL EXPENDITURES AND TRANSFERS , , ,000 42, % 205

248 CITY OF OXFORD 2018 BUDGET Code: 394 Fund: Wastewater Capacity Benefit Fund - SW Quadrant SUMMARY OF BALANCES % Over Actual Actual Budget June Projected Budget 2017 TOTAL RECEIPTS 7,891 2, ,146 1, % CAPITAL EXPENDITURES % TRANSFERS OUT , % NET INCOME (DEFICIT) 7,891 2, ,146 (41,417) % BALANCE AT BEGINNING OF YEAR 106, , , , , , % ENCUMBERED BALANCE AT END OF YEAR 114, , , , ,909 76, % Account % Over Number Description Actual Actual Budget June Projected Budget Interest 771 1, ,146 1, % Wastewater CBC Permit SW 7,120 1, % TOTAL RECEIPTS 7,891 2, ,146 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 Wastewater Improvement 42, % TOTAL TRANSFERS , % 0.0% TOTAL EXPENDITURES AND TRANSFERS , % 206

249 CITY OF OXFORD 2018 BUDGET Code: 330 Fund: Wastewater Capital Equipment Fund SUMMARY OF BALANCES % Over Actual Actual Budget June Projected Budget 2017 TOTAL RECEIPTS % CAPITAL EXPENDITURES 698,524 74, ,000 19, , , % NET (698,524) (74,023) (421,000) (19,530) (436,009) (189,200) 55.1% TRANSFERS IN 170, , ,000 85, , , % NET INCOME (DEFICIT) (528,524) 95,977 (251,000) 65,470 (266,009) (19,200) 92.4% BALANCE AT BEGINNING OF YEAR 832, , , , , , % ENCUMBERED 26,863 BALANCE AT END OF YEAR 303, , , , , , % SUMMARY OF RECEIPTS Account % Over Number Description Actual Actual Budget June Projected Budget Transfer from Wastewater Fund 170, , ,000 85, , , % TOTAL RECEIPTS 170, , ,000 85, , , % SUMMARY OF EXPENDITURES Account % Over Number Description Actual Actual Budget June Projected Budget UV System Upgrade 15,320 30,000 10,440 25, Automatic Breakers for Generator Switching 18, Belt Filter Press Rebuild 288, Replace SCADA PC's 8, Stainless Dump Body 11, Lab Equipment Upgrade 21, Influent/Effluent Sampler Replacement 5,961 7,000 7, Secondary Tank Drive Replacement (2) 140, , Grit System Rehabilitation 149, , IT Rack for SCADA Hardware 20,000 10, Replacement of Truck # x4 Dump 25,000 25, Replacement of Chevrolet 4x4 # , Replacement of Truck #43 10, Replacement of WW Collections Truck #44 336, Replacement Truck # ,013 9,090 9, Replacement of Chevrolet C-8500 # , Finance Software Upgrade 2, Time Clocks 8, Network Upgrades & Replacement 5, Computer Hardware (MIS) Wireless Network Upgrade 1,860 3, Infrastructure Updates Replacement of Vehicle # , Infrastructure Updates 1, City Wide Surveillance 50,000 50, Jeep 4x4 Replacement 8,700 TOTAL EXPENDITURES 698,524 74, ,000 19, , , % 207

250 CITY OF OXFORD 2018 BUDGET This Page Was Intentionally Left Blank 208

251 Storm Water Fund Tab

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253 CITY OF OXFORD 2018 BUDGET STORM WATER OPERATING FUND SUMMARY OF BALANCES Actual Actual Budget Projected Budget TOTAL RECEIPTS , TOTAL EXPENDITURES NET OPERATIONS , CAPITAL IMPROVEMENTS (34,426) (26,587) (45,000) (45,000) (40,000) TRANSFERS IN 40,000 40,000 40,000 40,000 40,000 TRANSFERS OUT NET INCOME (DEFICIT) 5,943 14,068 (4,412) (3,641) 782 BALANCE AT BEGINNING OF YEAR 30,161 36,104 44,154 47,982 44,341 ENCUMBERED 0 2,190 BALANCE AT END OF YEAR 36,104 47,982 39,742 44,341 45,123 STORM WATER FUND To account for the operation of the City's storm water utility Analysis of Storm Water Utility Fund 40,800 40,600 40,400 40,200 40,000 Revenues Expenses 39,800 39,600 Storm Water Utility Fund Revenues 40,782 Expenses 40,

254 CITY OF OXFORD 2018 BUDGET Fund: Storm Water Operating Code: 351 SUMMARY OF BALANCES % Over Actual Actual Budget June Projected Budget 2017 TOTAL RECEIPTS , % TOTAL EXPENDITURES 34,426 26,587 45,000 6,312 45,000 40, % NET OPERATIONS (34,057) (25,932) (44,412) (5,445) (43,641) (39,218) 11.7% CAPITAL IMPROVEMENTS % TRANSFERS IN 40,000 40,000 40,000 40,000 40,000 40, % TRANSFERS OUT % NET INCOME (DEFICIT) 5,943 14,068 (4,412) 34,555 (3,641) % BALANCE AT BEGINNING OF YEAR 30,161 36,104 44,154 50,172 47,982 44, % ENCUMBERED 2,190 BALANCE AT END OF YEAR 36,104 47,982 39,742 84,727 44,341 45, % SUMMARY OF RECEIPTS Fund: Storm Water Operating Code: 351 Account % Over Number Description Actual Actual Budget June Projected Budget Miscellaneous % Interest on Investments % RECEIPTS , % Transfer from General Fund 40,000 40,000 40,000 40,000 40,000 40, % TRANSFERS 40,000 40,000 40,000 40,000 40,000 40, % TOTAL REVENUE 40,369 40,655 40,588 40,867 41,359 40, % SUMMARY OF EXPENDITURES Fund: Storm Water (Operating) Department: Service PROGRAM: Storm Water Operations Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2017 OPERATING EXPENSES Contracted Services 34,426 26,587 45,000 6,312 45,000 40, % TOTAL 34,426 26,587 45,000 6,312 45,000 40, % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 34,426 26,587 45,000 6,312 45,000 40, % 210

255 Refuse Funds Tab

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257 CITY OF OXFORD 2018 BUDGET REFUSE OPERATING AND LANDFILL FUNDS SUMMARY OF BALANCES Actual Actual Budget Projected Budget TOTAL RECEIPTS 1,745,243 1,687,442 1,530,926 1,641,939 1,589,177 TOTAL EXPENDITURES 1,590,955 1,481,745 1,538,031 1,472,806 1,604,373 NET OPERATIONS 154, ,697 (7,105) 169,133 (15,196) CAPITAL IMPROVEMENTS (2,464) 0 (50,000) 0 (50,000) TRANSFERS IN TRANSFERS OUT (29,769) (30,001) (32,095) (32,095) (24,004) NET INCOME (DEFICIT) 122, ,696 (89,200) 137,038 (89,200) BALANCE AT BEGINNING OF YEAR 2,806,897 2,928,952 3,124,084 3,104,648 3,241,686 ENCUMBERED 2, BALANCE AT END OF YEAR 2,925,964 3,104,528 3,034,884 3,241,686 3,152,486 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 1,572,177 17,000 Expenses 1,677,177 1,200 Revenues Expenses 211

258 CITY OF OXFORD 2018 BUDGET Fund: Refuse Operating Code: 341 SUMMARY OF BALANCES % Over Actual Actual Budget June Projected Budget 2017 TOTAL RECEIPTS 1,736,909 1,669,376 1,513, ,259 1,624,939 1,572, % TOTAL EXPEND. & ENCUMB. 1,589,970 1,480,748 1,536, ,363 1,471,786 1,603, % NET OPERATIONS 146, ,628 (22,905) 79, ,153 (30,996) -35.3% CAPITAL IMPROVEMENTS 2, , , % TRANSFERS IN % TRANSFERS OUT 29,769 30,001 32,095 16,048 32,095 24, % NET INCOME (DEFICIT) 114, ,627 (105,000) 63, ,058 (105,000) 0.0% BALANCE AT BEGINNING OF YEAR 1,705,445 1,820,151 2,000,303 1,978,778 1,978,778 2,099, % ENCUMBERED 2, BALANCE AT END OF YEAR 1,817,163 1,978,658 1,895,303 2,042,626 2,099,836 1,994, % 212

259 CITY OF OXFORD 2018 BUDGET SUMMARY OF RECEIPTS Fund: Refuse Operating Code: 341 Account % Over Number Description Actual Actual Budget June Projected Budget Butler County Recycling Incentive 15, % Collection Charges 1,345,686 1,278,247 1,126, ,550 1,215,100 1,157, % Compactor Use 26,905 32,580 25,800 13,815 27,000 25, % Dumpster Rentals 159, , ,000 86, , , % One Time Permit % Recycling Charges 174, , ,275 92, , , % Yard Waste Permits % Recovery of Write Offs 829 1,037 1,200 1,728 3,456 1, % Interest 12,661 18,763 16,637 11,155 19,465 18, % Reimbursements % RECEIPTS 1,736,909 1,669,376 1,513, ,259 1,624,939 1,572, % TRANSFERS FROM: Landfill Post-Closure Fund 0.0% TRANSFERS % TOTAL REVENUE 1,736,909 1,669,376 1,513, ,259 1,624,939 1,572, % 213

260 CITY OF OXFORD 2018 BUDGET SUMMARY OF EXPENDITURES Fund: Refuse Operating Code: 341 Account % Over Number Description Actual Actual Budget June Projected Budget Refuse Collection & Transfer Station 1,201,379 1,240,045 1,281, ,076 1,231,073 1,340, % 852 Refuse Administration 53,017 52,231 60,290 28,499 55,726 63, % 854 Refuse Billing 129, , ,615 63, , , % 855 Refuse Fund Insurance 8,213 8,213 13,223 8,213 8,558 13, % 856 Post-closure Annual Costs 50,678 51, ,000 24,101 52, , % Transfer to General Fund 29,769 30,001 32,095 16,048 32,095 24, % OPERATING COST 1,472,281 1,510,749 1,618, ,411 1,503,881 1,677, % Landfill Closure Debt Service 149, % DEBT PAYMENTS 149, % TOTAL EXPENDITURES 1,622,203 1,510,749 1,618, ,411 1,503,881 1,677, % Transfer to General Fund includes 20% of New Municipal Building budget - $24,

261 CITY OF OXFORD 2018 BUDGET Fund: Refuse Operating Division: Utility Services DEPARTMENT: Refuse Collection & Transfer Station Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2017 PERSONNEL SERVICES Salaries & Wages 10,825 14,908 23,974 5,656 24,183 42, % Overtime , % Personnel Benefits 5,090 6,224 5,669 3,886 5,704 16, % TOTAL 16,695 21,530 30,414 9,829 30,673 60, % OPERATING EXPENSES Uniform % Electric Services , % Contracted Services 1,016,480 1,063,666 1,076, ,130 1,050,000 1,103, % Transfer Station 26,359 28,120 30,870 9,983 22,000 31, % OEPA Landfill Surcharges 56,000 36,667 56,000 18,334 37,500 56, % General Recycling 85,000 72,152 68,675 36,168 72,000 70, % Sidewalk & Trash Bin Cleaning 17,100 17,100 9,000 17,100 17, % Operating Supplies % Vehicle Maintenance % Fuel % Recycling & Litter Grant % TOTAL 1,184,684 1,218,515 1,251, ,247 1,200,400 1,280, % CAPITAL OUTLAY Equipment 0.0% TOTAL % DEBT PAYMENTS: Landfill Closure Debt Service 149, % TOTAL 149, % TOTAL EXPENDITURES 1,351,301 1,240,045 1,281, ,076 1,231,073 1,340, % OEPA landfill surcharges have increased due to the State House Bill 66 fee and the Butler County District fee PERSONNEL (1) FT Street Operations Specialist, 25% (1) FT Service Worker I, 50% 1,090 Hrs. Part-Time employee for daily policing of sidewalks and alleys in Uptown Area 215

262 CITY OF OXFORD 2018 BUDGET Fund: Refuse Operating Division: Utility Services DEPARTMENT: Refuse Administration Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2017 PERSONNEL SERVICES Salaries & Wages 36,541 35,952 35,761 18,449 36,445 38, % Overtime % Personnel Benefits 12,507 13,440 13,811 8,770 13,931 14, % TOTAL 49,398 49,714 50,190 27,503 50,776 53, % OPERATING EXPENSES Uniform % Telephone 1,781 1,740 3, ,850 3, % Training & Travel 48 1, , % Professional Service 1, , % Contracted Services % Advertising % Printing & Reproduction % Memberships & Subscriptions % Office Supplies % Postage % Vehicle Maintenance % Small Tools & Equipment % Fuel % TOTAL 3,619 2,517 10, ,950 10, % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 53,017 52,231 60,290 28,499 55,726 63, % PERSONNEL (1) FT Service Director, 10% (1) FT Environmental Specialist, 40% 216

263 CITY OF OXFORD 2018 BUDGET Fund: Refuse Operating Division: Utility Services DEPARTMENT: Refuse Billing Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2017 PERSONNEL SERVICES Salaries & Wages 73,055 71,291 64,580 31,992 65,814 67, % Overtime 2,272 2,879 1, ,838 1, % Personnel Benefits 25,342 28,325 28,144 18,057 28,364 28, % TOTAL 100, ,495 94,527 51,008 96,016 98, % OPERATING EXPENSES Programming % Audit & CAFR Fees 3,788 3,770 4,600 2,433 3,863 4, % Bank & Investment Fees 9,230 7,853 10,998 4,217 8,500 10, % Training & Travel % Contracted Services 7,523 6,741 6,700 1,846 6,700 6, % Advertising % Cyber Insurance Printing & Reproduction 660 1,116 1, ,050 1, % Memberships & Subscriptions % Office Supplies % Postage 6,655 5,888 6,500 2,856 6,500 6, % TOTAL 28,556 26,348 32,088 12,466 28,413 32, % CAPITAL OUTLAY Equipment 0.0% TOTAL % TOTAL EXPENDITURES 129, , ,615 63, , , % PERSONNEL (1) FT Finance Director, 10% (1) FT Assistant Finance Director, 30% (2) FT Collection Specialist, 30% (1) FT Finance Specialist, 10% OPERATING EXPENSE Beginning 2004 the landfill assurance audit report is solely charged to the Refuse fund Contracted services reflects BS&A software maintenance fees, sensus utility billing software maintenance, outsourced billing, repairs to handheld meter readers, collection agency fees Bank/Investment fees reflects cost of professional management of investments, and VISA/MC fees 217

264 CITY OF OXFORD 2018 BUDGET Fund: Refuse Operating Division: Utility Services DEPARTMENT: Refuse Fund Insurance Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2017 OPERATING EXPENSES General Liability , , % Landfill Property Insurance 7,868 7,868 7,868 7,868 7,868 7, % Claims Paid 0.0% TOTAL 8,213 8,213 13,223 8,213 8,558 13, % TOTAL EXPENDITURES 8,213 8,213 13,223 8,213 8,558 13, % 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 218

265 CITY OF OXFORD 2018 BUDGET Fund: Refuse Operating Division: Utility Services DEPARTMENT: Landfill Post-Closure Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2017 OPERATING EXPENSES Post-Closure Costs 48,214 51,416 55,000 24,101 52,000 55, % CAPITAL OUTLAY Groundwater Wells 2,464 50,000 50, % TOTAL EXPENDITURES 50,678 51, ,000 24,101 52, , % 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,

266 CITY OF OXFORD 2018 BUDGET Fund: Landfill Post - Closure Investment Fund Code: 353 SUMMARY OF BALANCES % Over Actual Actual Budget June Projected Budget 2017 TOTAL RECEIPTS/TRANSFERS 8,334 18,066 17,000 8,450 17,000 17, % TOTAL EXPENDITURES/TRANSFERS , ,020 1, % NET INCOME (DEFICIT) 7,349 17,069 15,800 7,954 15,980 15, % BALANCE AT BEGINNING OF YEAR 1,101,452 1,108,801 1,123,781 1,125,870 1,125,870 1,141, % ENCUMBERED BALANCE AT END OF YEAR 1,108,801 1,125,870 1,139,581 1,133,824 1,141,850 1,157, % SUMMARY OF RECEIPTS Fund: Landfill Post - Closure Investment Fund Code: 353 Account % Over Number Description Actual Actual Budget June Projected Budget 2017 RECEIPTS Interest 8,334 18,066 17,000 8,450 17,000 17, % RECEIPTS 8,334 18,066 17,000 8,450 17,000 17, % Transfer from Refuse Fund TOTAL REVENUE 8,334 18,066 17,000 8,450 17,000 17, % SUMMARY OF EXPENDITURES Division: Utility Services DEPARTMENT: Landfill Post-Closure Code: Account Description % Over Number Actual Actual Budget June Projected Budget 2017 EXPENDITURES Bank & Investment Fees , ,020 1, % TOTAL OPERATING EXP , ,020 1, % TRANSFERS Transfer to Refuse Fund 0.0% TOTAL EXPENDITURES , ,020 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. The fund proceeds will be drawn down as needed to help offset refuse operating and debt costs in order to help keep the refuse billing rates reduced. 220

267 Miscellaneous Funds Tab

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269 CITY OF OXFORD 2018 BUDGET OTHER MISCELLANEOUS FUNDS SUMMARY OF BALANCES Actual Actual Budget Projected Budget TOTAL RECEIPTS 2,911,496 4,457,593 2,827,529 3,561,602 2,982,742 TOTAL EXPENDITURES 2,868,722 4,678,162 2,764,004 2,790,083 3,110,946 NET 42,774 (220,569) 63, ,519 (128,204) CAPITAL IMPROVEMENTS (67,895) (94,979) (224,403) (247,301) (155,500) TRANSFERS IN 30,000 30,000 30,000 30,000 30,000 TRANSFERS OUT (13,586) (14,511) (13,800) (14,700) (14,700) ADVANCES IN 0 696, , , ,000 ADVANCES OUT 0 (696,326) (230,000) (230,000) (230,000) NET INCOME (DEFICIT) (8,707) (300,059) (144,678) 539,518 (268,404) BALANCE AT BEGINNING OF YEAR 809, , , , ,829 ENCUMBERED 29, ,706 BALANCE AT END OF YEAR 771, , , , ,425 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 OVI TASK FORCE FUND To account for disbursement of federal funds received pursuant to the OVI Task Force Grant for OVI Task Force activities 221

270 CITY OF OXFORD 2018 BUDGET Hotel and Convention Tax Fund SUMMARY OF RECEIPTS, AND BALANCES Miscellaneous Funds Code: 120 Account % Over Number Description Actual Actual Budget June Projected Budget Tax Proceeds 226, , , , , , % TOTAL RECEIPTS 226, , , , , , % TOTAL EXPENDITURES 212, , , , , , % NET OPERATIONS 13,567 14,511 13,800 7,084 14,700 14, % TRANSFERS IN % TRANSFERS OUT 13,567 14,511 13,800 7,084 14,700 14, % NET INCOME (DEFICIT) % BALANCE AT BEGINNING OF YEAR % ENCUMBERED BALANCE AT END OF YEAR % SUMMARY OF EXPENDITURES Division: Agency DEPARTMENT: Convention & Hotel Code: Account % Over Number Description Actual Actual Budget June Projected Budget Contractual Services 212, , , , , , % Transfer to General fund 13,567 14,511 13,800 7,084 14,700 14, % TOTAL EXPENDITURES 226, , , , , , % 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 Calculation Estimated Tax Collection Totals 245, % to OVB 230,

271 CITY OF OXFORD 2018 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 4, % Interest % Memorial Contributions % TOTAL RECEIPTS , % TOTAL EXPENDITURES % EXCESS OF RECEIPTS OVER EXPENDITURES , % CAPITAL IMPROVEMENTS 0 14, , % TRANSFERS IN % TRANSFERS OUT % NET INCOME (DEFICIT) 458 (13,231) % BALANCE AT BEGINNING OF YEAR 26,197 26,655 12,749 13,424 13,424 13, % ENCUMBERED BALANCE AT END OF YEAR 26,655 13,424 12,862 13,699 13,755 13, % SUMMARY OF EXPENDITURES Division: Security of Persons & Property DEPARTMENT: Emergency Medical Services Code: Account % Over Number Description Actual Actual Budget June Projected Budget Training & Travel 0.0% Operating Supplies 0.0% Equipment 14,122 4, % TOTAL EXPENDITURES 0 14, , % 223

272 CITY OF OXFORD 2018 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 5,529 5,569 5,614 5,623 5,623 5, % ENCUMBERED BALANCE AT END OF YEAR 5,569 5,623 5,662 5,654 5,678 5, % SUMMARY OF EXPENDITURES Division: Community Environment DEPARTMENT: Planning Code: Account % Over Number Description Actual Actual Budget June Projected Budget Housing Trust 0.0% TOTAL EXPENDITURES % 224

273 CITY OF OXFORD 2018 BUDGET Miscellaneous Funds Code: 230 Account % Over Number Description Actual Actual Budget June Projected Budget Premiums (from account 52120) 1,281,948 1,534,432 1,606,500 1,133,450 1,959,650 1,728, % Premiums (Cobra) 0.0% Premiums Group Life (from account 52120) 22,704 22,745 23,154 19,254 23, % Employee Contribution 169, , , , , , % Flexible Spending Contributions 46,849 51,543 52,374 35,977 71,954 74, % Interest 1,578 1,400 1,412 2,735 4,000 5, % Reimbursements 897,510 2,022,070 75, , , , % TOTAL RECEIPTS 2,420,456 3,831,051 2,041,940 1,780,377 2,854,710 2,185, % TOTAL EXPENDITURES 2,433,279 4,083,868 2,040,528 1,088,862 2,156,418 2,365, % TRANSFERS IN % TRANSFERS OUT % ADVANCES - IN - General ,000 5,000 5,000 5,000 5, % ADVANCES - OUT - General ,000 5, ,000 5, % EXCESS OF RECEIPTS OVER EXPENDITURES (12,823) (252,817) 1, , ,292 (180,028) % BALANCE AT BEGINNING OF YEAR 218, ,561 99,520 (47,256) (47,256) 651, % ENCUMBERED BALANCE AT END OF YEAR 205,561 (47,256) 100, , , , % OPERATING EXPENSES Employee Benefits Fund SUMMARY OF RECEIPTS, AND BALANCES 2015 revenue is based on transfers from operating departments of $1,011 per employee per month 2016 revenue is based on transfers from operating departments of $1,189 per employee per month 2017 revenue is based on transfers from operating departments of $1,275 per employee per month 2018 revenue is based on transfers from operating departments of $1,275 per employee per month SUMMARY OF EXPENDITURES Division: Internal Service DEPARTMENT: Medical Insurance Code: Account % Over Number Description Actual Actual Budget June Projected Budget Life Insurance Premiums 21,830 21,209 23,154 9,627 19,254 23, % Medical Insurance Premiums 248, , , , , , % PCS Insurance Premium 0.0% Medical Claims - Employees 503, , , , , , % Dental Claims - Employees 35,663 28,519 39,567 15,144 30,288 44, % Prescription Claims 291, , , , , , % Vision Claims - Employees 13,319 1,447 2,412 1,234 2,468 2, % Medical Claims - Dependents 1,119,284 2,443, , , , , % Dental Claims - Dependents 46,686 54,086 52,486 25,593 51,186 58, % Vision Claims - Dependents 1,865 2,323 2, ,708 2, % Employee Assistance Program 4,303 4,389 4,748 2,232 4,464 4, % Administrative Fees 104,090 86, ,266 51, , , % Employee MSA Distribution 42,239 50,506 52,374 46,630 71,954 74, % TOTAL EXPENDITURES 2,433,279 4,083,868 2,040,528 1,088,862 2,156,418 2,365, % 225

274 CITY OF OXFORD 2018 BUDGET Internal Service Fund SUMMARY OF RECEIPTS, AND BALANCES Miscellaneous Funds Code: 370 Account % Over Number Description Actual Actual Budget June Projected Budget Fuel Oxford Township 21,668 21,182 42,000 9,574 19,148 42, % Miscellaneous Postage 10,247 8,343 18,000 5,801 16,050 18, % Fuel 124, , ,509 51, , , % Pop & Coffee Charges , , % Interest - Investments % Reimbursements 3,909 8,407 1,900 1,900 1, % TOTAL RECEIPTS 160, , ,991 67, , , % TOTAL EXPENDITURES 154, , ,509 60, , , % 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, ,482 7,768 2,362 2, % BALANCE AT BEGINNING OF YEAR 47,670 54,354 62,878 54,582 54,582 56, % ENCUMBERED BALANCE AT END OF YEAR 54,354 54,582 65,360 62,350 56,944 59, % SUMMARY OF EXPENDITURES Division: Internal Service DEPARTMENT: Internal Chargebacks Code: Account % Over Number Description Actual Actual Budget June Projected Budget Pop & Coffee Supplies , , % Postage 12,706 12,133 18,000 8,025 16,050 18, % Fuel 140, , ,509 51, , , % Return Advance to General Fund 0.0% TOTAL EXPENDITURES 154, , ,509 60, , , % 226

275 CITY OF OXFORD 2018 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 LETF Distribution 3,925 5, , % Auction Sales 0.0% Fines 700 2,750 1, , % Interest 1,082 1,490 1, ,440 1, % Contributions 23, ,000 2, % Reimbursements 3, ,790 3,070 14,262 2, % TOTAL RECEIPTS 32,890 5,029 12,611 4,038 16,818 12, % TOTAL EXPENDITURES 11,994 5,497 12,000 3,330 10,000 12, % TOTAL CAPITAL IMPROVEMENTS 8, ,000 37,850 43,000 55, % TRANSFERS IN % TRANSFERS OUT % EXCESS OF RECEIPTS OVER EXPENDITURES 12,409 (468) (46,389) (37,142) (36,182) (55,096) -18.8% BALANCE AT BEGINNING OF YEAR 138, , , , , , % ENCUMBERED BALANCE AT END OF YEAR 151, , , , ,388 59, % SUMMARY OF EXPENDITURES Division: Security of Persons & Property DEPARTMENT: Law Enforcement Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2017 PERSONNEL SERVICES Salaries 0.0% Personnel Benefits 0.0% Uniform Allowance 0.0% TOTAL % OPERATING EXPENSES Operating Supplies 5,900 5,497 12,000 3,330 10,000 12, % Refunds 6, % Equipment 8,487 47,000 37,850 43,000 55, % Transfer to the General Fund 0.0% TOTAL EXPENDITURES 20,481 5,497 59,000 41,180 53,000 67, % OPERATING EXPENSES Replacement Vests (SRT and Police) 12,000 EQUIPMENT Cruiser Replacement (1) 33,

276 CITY OF OXFORD 2018 BUDGET Enforcement and Education Fund SUMMARY OF RECEIPTS, AND BALANCES Miscellaneous Funds Code: 412 Account % Over Number Description Actual Actual Budget June Projected Budget ARRA Jag Grant 0.0% CPT Reimbursement 2,080 1,840 5,500 5,280 5,280 10, Fines , % Interest 1,932 2,205 1,957 1,158 2,137 1, % Alcohol Education Program 25, % Reimbursements % TOTAL RECEIPTS 30,494 4,387 8,457 6,638 8,061 12, % TOTAL EXPENDITURES 54,282 1,669 2,000 2,000 2,000 12, % TOTAL CAPITAL IMPROVEMENTS 0 34,359 47,403 61,404 70, % TRANSFERS IN % TRANSFERS OUT % EXCESS OF RECEIPTS OVER EXPENDITURES (23,788) (31,641) (40,946) (56,766) (64,015) (42) 99.9% BALANCE AT BEGINNING OF YEAR 278, , , , , , % ENCUMBERED 29,958 22,791 BALANCE AT END OF YEAR 224, , , , , , % SUMMARY OF EXPENDITURES Division: Security of Persons & Property DEPARTMENT: Law Enforcement Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2017 PERSONNEL SERVICES Salaries 38,610 (331) 0.0% Personnel Benefits 6, % Uniform Allowance 0.0% TOTAL 44,907 (331) % OPERATING EXPENSES Uniform 0.0% Training & Travel 10, % Operating Supplies 2,000 2,000 2,000 2,000 2,000 2, % Alcohol Education 5, % Refunds 2, % Equipment 34,359 47,403 61,404 70, % TOTAL EXPENDITURES 54,282 36,028 49,403 63,404 72,076 12, % OPERATING EXPENSES Respect for Law Camp 2,000 EQUIPMENT 228

277 CITY OF OXFORD 2018 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 2,215 2,880 2,500 2,791 4,500 2, % OBBC Residential Fee % TOTAL RECEIPTS 2,490 3,669 2,850 3,519 4,850 2, % TOTAL EXPENDITURES 2,490 3,669 2,850 3,519 4,850 2, % TRANSFERS IN % TRANSFERS OUT % EXCESS OF RECEIPTS OVER EXPENDITURES % BALANCE AT BEGINNING OF YEAR % ENCUMBERED BALANCE AT END OF YEAR % SUMMARY OF EXPENDITURES Division: Community Environment DEPARTMENT: Inspections Code: Account % Over Number Description Actual Actual Budget June Projected Budget OBBC Commercial Fee 2,215 2,880 2,500 2,791 4,500 2, % OBBC Residential Fee % TOTAL EXPENDITURES 2,490 3,669 2,850 3,519 4,850 2, % This fund is a pass-through Agency fund with the OBBC fees being remitted to the State of Ohio 229

278 CITY OF OXFORD 2018 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 0.0% Contribution TOTAL RECEIPTS % TOTAL EXPENDITURES % TRANSFERS IN % TRANSFERS OUT % EXCESS OF RECEIPTS OVER EXPENDITURES (12) % BALANCE AT BEGINNING OF YEAR % ENCUMBERED BALANCE AT END OF YEAR % SUMMARY OF EXPENDITURES Division: Agency DEPARTMENT: Oxford Natural Gas Code: Account % Over Number Description Actual Actual Budget June Projected Budget ONG Administrative Expense 0.0% 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 230

279 CITY OF OXFORD 2018 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 7 0.0% Interest 0.0% Reimbursements 0.0% TOTAL RECEIPTS % TOTAL EXPENDITURES % TOTAL CAPITAL IMPROVEMENTS % TRANSFERS IN 0.0% TRANSFERS OUT % ADVANCES IN 0.0% ADVANCES OUT % EXCESS OF RECEIPTS OVER EXPENDITURES % BALANCE AT BEGINNING OF YEAR % BALANCE AT END OF YEAR % SUMMARY OF EXPENDITURES Code: 416 Account % Over Number Description Actual Actual Budget June Projected Budget Training & Travel 0.0% Equipment 0.0% TOTAL % 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 0.0% 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 7 0.0% TOTAL TRANSFERS & ADVANCES % TOTAL EXPENDITURES % 231

280 CITY OF OXFORD 2018 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 36,908 37,181 37,275 17,017 37,275 32, % Interest on Investments 825 1,308 1, ,400 1, % TOTAL RECEIPTS 37,733 38,489 38,602 17,907 38,675 34, % TOTAL EXPENDITURES % TOTAL CAPITAL IMPROVEMENTS 59,408 46, , , , % TRANSFERS IN 30,000 30,000 30,000 30,000 30,000 30, % TRANSFERS OUT % EXCESS OF RECEIPTS OVER EXPENDITURES 8,325 21,991 (61,398) 47,907 (61,325) (35,825) 41.7% BALANCE AT BEGINNING OF YEAR 95, , , , ,378 64, % ENCUMBERED BALANCE AT END OF YEAR 103, ,378 64, ,285 64,053 28, % SUMMARY OF EXPENDITURES Division: General Government DEPARTMENT: Special Assessment Code: Account % Over Number Description Actual Actual Budget June Projected Budget Contracted Services 59,408 46, , , , % TOTAL EXPENDITURES 59,408 46, , , , % SPECIAL ASSESSMENT REVENUE Current Projects Collections 37,275 32,576 29,335 16,699 16,

281 CITY OF OXFORD 2018 BUDGET OVI Task Force Fund SUMMARY OF RECEIPTS, AND BALANCES Miscellaneous Funds Code: 419 Account % Over Number Description Actual Actual Budget June Projected Budget /017/018 OVI Grant 192, , , , , % OVI Grant 0.0% OVI Grant 0.0% TOTAL RECEIPTS 0 192, , , , , % TOTAL EXPENDITURES 0 217, , , , , % TOTAL CAPITAL IMPROVEMENTS % TRANSFERS IN % TRANSFERS OUT % ADVANCES IN - General /017/ , , , , , % ADVANCES OUT - General /017/ , ,000 11, , , % EXCESS OF RECEIPTS OVER EXPENDITURES 0 (24,175) 0 212, % BALANCE AT BEGINNING OF YEAR (183,090) (183,090) % ENCUMBERED 158,915 BALANCE AT END OF YEAR 0 (183,090) ,281 (183,090) (183,090) % SUMMARY OF EXPENDITURES Division: Security of Persons & Property DEPARTMENT: Law Enforcement Code: Account % Over Number Description Actual Actual Budget June Projected Budget 2017 PERSONNEL SERVICES /017/018 Coordinator Wages & Fringe Benefits 21,857 30,716 10,539 30,716 29, % /017/018 Check Points & Saturation Patrol Wages 20,237 22,540 12,711 22,540 22, % /017/018 Personnel Benefits - Oxford Patrols 4,549 5,384 2,856 5,384 5, % TOTAL 0 46,643 58,640 26,106 58,640 56, % OPERATING EXPENSES /017/018 Operating Supplies , % /017/018 Check Points & Saturation Patrols 132, ,460 58, , , % /017/018 Training & Travel - Oxford 1,127 1,127 1, % /017/018 Training & Travel - Others 6,223 5,343 6, % /017/018 Contractual Fringe Benefits 28,936 27,117 12,899 27,117 26, % /017/018 Fuel - Oxford 1,012 1, ,127 1, % /017/018 Fuel - Others 6,559 6,223 2,909 6,223 6, % TOTAL 0 170, ,277 75, , , % TOTAL EXPENDITURES 0 217, , , , , % 233

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283 Debt Funds Tab

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285 CITY OF OXFORD 2018 BUDGET DEBT SERVICE FUNDS SUMMARY OF BALANCES Actual Actual Budget Projected Budget TOTAL RECEIPTS TOTAL EXPENDITURES 309, , , , ,763 NET (309,300) (310,850) (307,075) (307,075) (311,763) TRANSFERS IN 309, , , , ,763 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 1999 Thousands ANALYSIS OF FUND The Park bonds were refunded in 2009 from an average coupon of % to an all-in TIC of % Revenues Expenditures Parks Improvements Bond Debt Service Fund Revenues 311,763 Expenditures 311,