VILLAGE OF INDIAN HILL · 2019-10-01 · Village continues to express its appreciation to Indian Hill residents Mr. and Mrs. Harold Thomas for their extremely generous donation which

VILLAGE OF INDIAN HILL 2018 ANNUAL

BUDGET

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Section 1 - Background Section V - Expenditures ContinuedCity Manager Letter 1 Fire Protection 37Village Officials 2 Waste/Recycling Collection 38Village Profile/Information 3 Snow Removal 40

Street Maintenance & Repair 41Section II - Budget Summary State Highway Maintenance 43Budget Introduction/Process 4 Government Buildings & Grounds 44Personnel Information 5 Parks & Recreation 46Financial Structure 6 Grand Valley Preserve 48Funds Overview 7 Bridle Trails 50

Shooting Club 51Section III - Revenue & Expenditure Summaries Subsidies & Transfers 52Operating & CIRF 8 Capital Improvement 53Water Works 10 WaterWorks Maintenance & Operation 55Bridle Trail 11 WaterWorks Capital Replacement 57Shooting Club 12 Water Works Hamilton County 59Green Area Maintenance 13 Green Area Maintenance Fund 60Rowe Arboretum 14 Rowe Arboretum 61

Employee Health Reimbursement 63Section IV - Revenue General Employee Retirement Fund 64Revenue Information 15 Water Works Employee Retirement Fund 65Detail Revenue by Fund Table 16 Mayor's Court Computer Fund 66Operating Receipts Chart 19 Camp Jim B Fund 67Income Tax & Estate Tax Chart 20 Drug Offender Fund 68Water Works Revenues Chart 21 Criminal Activity Fund 69

DUI Enforcement Fund 70Section V - Expenditures Law Enforcement Assistant Fund 71Operating & CIRF Chart 23Operating Expenditure by Dept. Chart 24 Section VI - Debt Summary 72Summary of Expenditures by Dept. 25

Council 27 Appendix A - Capital Plans 73Clerk/Comptroller 28 CIRF 10 Year Capital Plan 74City Manager 30 Water Works 10 Year Capital Plan 76Technology Services 32 Appendix B - Glossary 77Inspection Division 33 Appendix C - Funds Table 80Police Department 34

TABLE OF CONTENTS

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THE CITY OF THE VILLAGE OF Indian Hill, Ohio

Members of the City of the Village of Indian Hill Council and Residents: It is our privilege to submit to you the 2018 Annual Budget for the City of the Village of Indian Hill. This budget was developed with input from the various Department Heads, Council’s Standing Committees, and Council’s Finance Committee. It will form the basis for the adoption of a 2018 Appropriation Ordinance on December 18, 2017.

The 2018 Operating Budget reflects a 6.1% increase over the 2017 Estimated Year End Expenditures. Significant highlights included in the 2018 Operating Budget are (1) contracted wage increases, (2) a 6% estimated increase in health insurance premiums, (3) a 5% increase in risk management insurance premiums, (4) replacement of outdated park and recreational equipment, and (5) County-mandated replacement of new Mobil Data Computers in all Ranger vehicles. It also includes significant improvements to Village facilities such as the Phinney House, the Public Works building, and several recreational fields and parks.

The 2018 Capital Improvement Reserve Fund (CIRF) and Retirement Reserve reflect a 18.7% increase over 2017 estimated year end. A significant portion of the 2018 CIRF is dedicated to a $1.1 million road resurfacing program, a $1 million culvert/landslide repair program and $200,000 for the replacement of a salt truck. Grant applications estimated at $260,000 have been submitted to offset the $1 million culvert/landslide program. These capital projects are the Village’s continued commitment to replace and improve significantly aged infrastructure in order to ensure the safety and well-being of the residents.

The 2017 year end income tax receipts are expected to be $700,000 or 6.3% higher than originally budgeted. In addition, 2017 operating and capital expenditures are $505,500 or 3.4% less than anticipated. With the combined increased revenues and decreased expenditures, the beginning total fund balance projection for 2018 increased by more than $1.5 million.

The additional income tax revenue is attributable to a year with very strong earnings. Due to the economic predictions for a stable market and viable estimated reserves in future years, Village Council, during its annual income tax rate review, agreed to maintain the current 0.55% tax rate for 2018 (2017 tax year). In 2018, the income tax estimate of $11.8 million is based on 2017’s total taxable income.

In 2017, the Firehouse Construction Fund will be closed out as both the Madeira and Indian Hill firehouses have been completed successfully. The Village continues to express its appreciation to Indian Hill residents Mr. and Mrs. Harold Thomas for their extremely generous donation which made these capital endeavors possible. These new, upgraded buildings will provide the community with more efficient and effective fire and EMS capabilities for decades.

In 2018, the Village’s main enterprise fund, Water Works Operating and Capital, is projected to decrease by 0.8%, which includes operating expenditures totaling $2.3 million (net of sewer reimbursements) and capital and retirement reserve totaling $1.7 million. A significant portion of the capital budget is dedicated to water main projects on Fox Hollow and Kroger Farm Road totaling $940,000. Currently, a 5% increase in water rates is projected for 2018; however, the rates are evaluated on an annual basis. The Metropolitan Sewer District has announced that there will not be an increase to the pass through sewer rate in 2018.

I would like thank Village Council and department heads for their due diligence and conscientious approach to preparing the budget. I also wish to express my extreme gratitude to Mr. Scott Gully, Finance Director/Tax Commissioner, and Mr. Paul Riordan, Clerk/Comptroller, for their tireless efforts, professionalism and dedication to producing this comprehensive document.

Dina C. Minneci City Manager

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VILLAGE OF INDIAN HILL, OHIO

COUNCIL MEMBERS 2017-2019

MAYOR………………………………………………………………… Mark D. KuenningVICE-MAYOR …………….……………………………………………Melissa S. CowanCOUNCIL…………………………………………………………………John B. ArmstrongCOUNCIL…………………………………………………………………Stephen A. KrehbielCOUNCIL…………………………………………………………………Donald C. McGrawCOUNCIL…………………………………………………………………Monique A. SewellCOUNCIL…………………………………………………………………Abbot A. Thayer

ADMINISTRATION

CITY MANAGER ………………………………………………..………Dina C. MinneciASSISTANT CITY MANAGER ……………………………………… Jonathan D. WestCLERK OF COUNCIL/COMPTROLLER ……………………………Paul C. RiordanLAW DIRECTOR ………………………………………………………Donald L. CrainCHIEF OF POLICE ………………………………...………………… Charles W. SchlieFIRE CHIEF …………………………...……………………………… Stephen M. AshbrockFINANCE DIRECTOR/TAX COMMISSIONER ………………………Scott A. GullyPUBLIC WORKS/WATERWORKS SUPERINTENDENT…………Jason L. Adkins

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Village Profile/InformationINCORPORATED AS A VILLAGE 1941CHARTER ADOPTED December 16, 1941PROCLAIMED A "CITY" 1970AREA 20 Square milesPOPULATIONS (2010 census) 5,785 RESIDENTAL HOUSEHOLDS 2,236 PAVED STREETS Centerline Miles 80 milesPARK AND GREEN AREA LAND 3,000 acresBRIDLE TRAILS 75 milesWATER PLANT OPENED November 25, 1949WATER ACCOUNTS 5,481 PROPERTY TAX VALUATION (2016) 863,624,410$ PROPERTY TAX INSIDE 10 MILL LEVY 0.96 INCOME TAX RATE 0.55%

General Information: Indian Hill gained city status with the 1970 census of approximately 5,651 residents. Previously, the Village of Indian Hill was incorporated under the laws of the State of Ohio as a home rule charter form of government in 1941. This means that the Village adopted a charter that provides the basic framework for how the Village will be governed, as opposed to following specific state statutes for municipal entities. The Village operates under a Council-Manager form of government. Council consists of seven members elected at large and serving 2 year terms. The Mayor is chosen by Council from among its members. The Council establishes municipal policy, adopts an annual budget, approves zoning, and subdivision actions. The City Manager is responsible for the day to day municipal operations and is appointed by Council. The Village is located in Hamilton County, Ohio, approximately 10 miles northeast of Cincinnati and encompasses nearly 20 square miles. Although the Village is technically a city; families who live in the Village still value its rural atmosphere, its reputation for safety, its strong sense of history and community, its firm administration of zoning ordinances, and its proximity to the cultural life of a large city. The quality of life in Indian Hill is supported by low taxes, quality education (public and private), and its own water supply. The Indian Hill Rangers provide a service which is beyond what one might expect to receive from a police department. First class Fire & EMS services are provided by the Madeira and Indian Hill Joint Fire District. Public Works maintains over 80 miles of roadways, provides waste and recycling disposal and maintains numerous parks, bridle trails and green spaces that the Village is known for.

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2018 BUDGET SUMMARY COMMENTS

INTRODUCTION The following summary information represents the 2018 budget as proposed by the administration and reviewed and accepted by the various committees of Council. All budget expenditures are finalized with the passage of related ordinances at the December Council meeting. The Village of Indian Hill uses budgetary practices and techniques recommended by the Governmental Accounting Standards Board (GASB). As required by State law, the proposed budget is balanced, meaning operational expenditures will not exceed operating revenues and available reserve funds.

Budget Process

The budget process began in July with department heads projecting expenditures for the remainder of the current year and preliminary requests for appropriations for the upcoming year. Departmental requests are supported with 5 years of historical costs and projections by expenditure accounts and replacement schedules detailing the replacement of major departmental equipment. The budget serves as a planning tool for using existing resources to deliver services to our residents. After receiving the budget requests, the City Manager, Comptroller and Finance Director met with the individual department heads to review their submittals and a number of subsequent adjustments were made to each of the requests prior to submission to the various Council committees. During these discussions, staff is looking for ways to further efficiencies and new ways to reduce costs where appropriate. Very preliminary budgets are provided to the Finance Committee in August for review.

During the early part of September, the City Manager, Finance Director and department heads met with the various Council Committees to review the budget requests for 2018. Based on feedback from the committees, several adjustments to the proposed budgets were made. The Finance Committee, during September, October and November, reviewed and discussed the overall 2018 budget and recommend changes where appropriate. The Finance Committee presents the draft 2018 budget to Council during a public hearing at the November 20, 2017 Council meeting. Comments received at the November Council meeting are considered by Council in advance of the action to accept the budget appropriations at the December 18, 2017 council meeting. The Village Council has the ability to amend the budget during the year to increase or decrease individual fund appropriations. In addition, staff can make recommendations to Village Council for increases and decreases throughout the year as the need arises. This document provides revenue and expenditure projections for all funds. The reader should come away with a good idea of “Where do the Village’s revenues come from” and “How the revenues are being spent”. The budget document should also provide a good picture of the financial condition of the Village and the planning needed to properly manage our financial resources for the coming year.

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The 2018 budget reflects a total of 105 employees (full-time and part-time personnel), remaining unchanged from 2017. Full-timeEquivalents (FTE) reflects a slight decrease from 2017 due to changes in part time restructuring within the public works department. Thefollowing chart details a summary of Village staff by department and the breakdown of full-time and part-time positions.

While there are no planned retirements in 2018, the budgeted in 2018 still includes budgeted retirements within the two retirement funds.These amounts are budgeted in order to prepare for unexpected retirements throughout 2018. The budget continues to reflect savings fromprior year retirements.

The implementation of health care plan option changes in 2017 resulted in an overall decrease in medical plan costs. Of the benefit eligibleemployees, 73% changed their plan selections leading to an estimated savings of more than $32,000. These changes along with newemployees (hired in 2017) selecting less expensive plan options led to a 2017 to 2018 budget decrease of almost $78,000 (7.8%), even thoughthe medical costs increased by 3%. The 2018 budget includes a 6% increase in premium costs.

Personnel & Fringe Benefits

2009 2010 2011 2012 2013 2014 2015 2016 2017 2018Department/Division FTE FTE FTE FTE FTE FTE FTE FTE FTE Est FTE

General & Admin 10.6 9.5 9.5 9.2 9.2 9.2 9.3 9.3 10.3 10.3

Police Department 25.0 24.5 23.5 23.5 23.5 23.5 24.7 24.7 24.7 24.7

Building & Grounds 1.5 1.5 1.5 1.5 1.5 1.5 1.70 1.70 2.0 2.0

Gun Club FTE 1.6 1.6 1.5 1.5 1.5 1.5 1.5 1.8 2.0 2.0

Parks/Recreation 11.6 10.8 9.2 9.3 10.6 10.9 11.1 11.1 12.9 12.4

Waste & Recycling 11.5 11.5 11.5 11.5 11.5 11.5 11.5 11.5 11.5 11.5

Streets 14.0 13.8 13.8 13.8 13.9 14.2 14.2 15.2 15.2 15.2

Water Works 10.5 9.8 9.8 9.8 10.1 10.4 10.4 10.4 10.4 10.4

Total FTE* 86.3 82.9 80.2 80.0 81.8 82.7 84.4 85.6 88.9 88.4* FTE = Full Time equivalentTotal Full time Employees 80 78 74 72 72 72 73 74 77 77Total Part time Employees 16 15 17 20 22 23 26 28 28 28

Total Employees 96 93 91 92 94 95 99 102 105 105

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FINANCIAL STRUCTURE

FUND ACCOUNTING The Village uses funds to report on its financial position and the results of its operations. Fund accounting is designed to demonstrate legal compliance and to aid financial management by segregating transactions related to certain Village functions or activities. A fund is defined as a fiscal and accounting entity with a self-balancing set of accounts. Funds are classified into three categories: governmental, proprietary and fiduciary. Each category is divided into separate fund types. The Village uses the following categories and fund types: GOVERNMENTAL FUNDS are those through which most governmental functions of the Village are financed. The acquisition, use and balances of the Village’s expendable financial resources and the related current liabilities are accounted for through governmental funds. The following are the Village’s governmental fund types: General Fund – This fund is the main operating fund of the Village and is used to account for all financial resources except those required to be accounted for in another fund. The general fund balance is available to the Village for any purpose provided it is expended or transferred according to the Village Charter and/or the general laws of Ohio. Special Revenue Funds – These funds are established to account for the proceeds of the specific revenue sources (other than amounts relating to major capital projects) that are legally restricted to expenditures for specified purposes. The Village uses the following special revenue funds: Income Tax, Street

Construction and Maintenance, State Highway Improvement, Bridle Trail, Shooting Club, Mayor’s Court Computer, Drug Offender, Criminal Activity, DUI Enforcement, and Law Enforcement Training. Capital Improvement Reserve Fund (CIRF) – is used to account for financial resources to be used for the acquisition or construction of major capital equipment, facilities or improvements. PROPRIETARY FUNDS Proprietary or enterprise funds are used for services provided to the public on a user charge basis. The Village’s Water Works Operating, Capital Replacement and Hamilton County Replacement & Improvement funds are enterprise funds. FIDUCIARY FUNDS Trust and agency funds are used to account for assets held by the Village in a trustee capacity or as an agent for individuals, private organizations, other governmental units and/or other funds. The Village’s fiduciary funds include non-expendable trust and agency funds. Non-expendable trust funds are accounted for in essentially the same manner as proprietary funds. Agency funds are purely custodial (assets equal liabilities) and thus do not involve measurement of results of operations. The Village uses the following fiduciary funds: Insurance HRA, Agency, Green Areas Endowment, Green Areas Maintenance, Green Areas Land Acquisitions, Green Areas Unrestricted, Rowe Arboretum, Camp Jim B, and the Semple Fund. For budgetary purposes, the Village budgets revenues and expenditures for all funds.

A complete list of all Village funds along with a brief description of each fund is listed in the appendix.

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Funds Overview

The budget is broken down by funds. The operating funds are the General Fund, the Income Tax Fund, the Street Maintenance & Repair Fund, the State Highway Fund, Shooting Club Fund, and the Bridle Trail Fund. The combination of the operating funds account for the operating expenditures for the Village. The following is a brief description of major funds revenue sources and expenditures. Income tax, property tax, and charges for services make up the bulk of General Fund revenues. The major expenditures include police and fire services, administrative services, and waste/recycling collection. General Fund expenditures accounts for the majority of the operational functions of the Village. Income tax is the Village’s largest and most consistent source of revenue. The Income Tax Fund is used to track income tax and expenditures directly related to collecting income tax revenues. Income tax revenues are transferred to the General Fund as needed to support the general operations of the Village. When forecasting income tax revenues, the finance committee looks at the revenue history and current economic trends. The income tax rate increased from 0.4% to 0.6% for the 2012 tax year payable in 2013. The 2015 (2014 tax year) income tax rate was reduced to 0.575% in 2014 and again in 2017 (2016 tax year) to 0.55%. After thorough review of the tax rate and projected future fund balance levels, the Council is recommending to not change the tax rate for 2018. Transfers in from the General Fund, excise gas tax and motor vehicle tax revenues are the major revenue sources for the Street

Maintenance & Repair Fund. The major corresponding expenditures include payroll and street maintenance supplies. The Capital Improvement & Replacement Fund (CIRF) is dedicated to capital equipment and construction expenditures. The major source of revenue for the CIRF is the transfer from the General Fund balance any amount which exceeds 20% of the general fund expenditures for the ending fiscal year. Major expenditures include street repaving, principal and interest payments for the 2009 General Obligation Bond issue, and contingency amounts for culvert and landslide repairs. The 2018 CIRF expenditures include several equipment purchases and projects. The Water Works Funds operate separately as enterprise funds. Major revenue sources are charges for water and sewer fees for the operating fund. The corresponding largest expenditures in the water works fund are for sewer reimbursement and payroll, followed by capital improvements. The Water Works Overage/Shortfall Summary Statement provides a projection of revenue and expenditures through 2021 (Table 2, p. 10). The following series of tables reflects revenue and expenditure projects through 2021 for operating funds, along with the CIRF, Water Works Funds, Shooting Club Fund, Bridle Trail Fund, Green Area Maintenance Fund, and the Rowe Arboretum Fund. These summary tables reflect the financial condition of the Village. Detailed revenue and expenditures follow this section of tables.

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TABLE 11/24/2018

*Operating funds included the General Fund, Income Tax Fund, SCMR Fund, State Highway Fund, Shooting Club Fund and Bridle Trail FundACTUAL ACTUAL BUDGET FORECAST BUDGET PROJECTED PROJECTED PROJECTED Remarks

ACCOUNT DESCRIPTION 2015 2016 2017 2017 2018 2019 2020 2021 & NotesTAX RATE 0.575% 0.575% 0.550% 0.550% 0.550% 0.550% 0.550% 0.550%

RECEIPTSIncome tax 11,320,830 13,025,749 10,935,913 11,625,000 11,860,000 12,090,000 12,340,000 12,580,000 Note 1Real Estate Tax 808,603 824,242 804,100 804,100 832,900 832,900 832,900 832,900 Note 2Interest Income 101,501 173,947 75,000 200,000 200,000 200,000 200,000 200,000 Local Gov't Fund Revenue 194,915 172,377 170,000 164,800 160,000 170,000 170,000 170,000 Other/Fees/Chg for Services 398,134 507,397 425,000 483,600 935,600 425,000 425,000 425,000 Note 3Street & State Hwy Fund 322,955 325,375 303,000 303,000 303,000 425,000 300,000 300,000 Note 4Shooting Club Fund 117,123 138,324 137,500 137,500 137,500 120,000 120,000 120,000 Bridle Trail Fund 16,270 23,629 15,000 16,750 15,000 15,000 15,000 15,000

TOTAL OPERATING RECEIPTS 13,280,330 15,191,040 12,865,513 13,734,750 14,444,000 14,277,900 14,402,900 14,642,900 OPERATING EXPENDITURES

Administration 1,888,561 1,760,228 1,964,651 2,042,239 2,222,225 2,058,061 2,123,160 2,148,246 Police & Fire 4,653,421 4,746,872 5,083,970 5,027,692 5,289,415 5,041,669 5,215,260 5,418,816 Waste & Recycling/Collections 1,211,482 1,198,074 1,298,115 1,219,956 1,194,100 1,223,478 1,254,343 1,286,249 Street Division 1,729,893 1,739,295 1,949,090 1,826,991 1,997,035 2,238,843 2,041,914 2,096,907 Bldg./Grounds, Parks/GV/Shoot/Bridle 1,133,720 1,150,156 1,511,095 1,395,937 1,510,330 1,507,596 1,523,444 1,555,322 Camp Jim B Subsidies 6,744 6,487 7,000 7,000 7,000 7,000 7,000 7,000

SUBTOTAL OPERATING EXPENDITURES 10,623,821 10,601,112 11,813,921 11,519,815 12,220,105 12,076,646 12,165,122 12,512,540 CIRF RECEIPTS - 91,093 - 176,780 - - - - CIRF EXPENDITURES

2005 Bond Princ & Int pymt - - - - - - - - 2009 Bond Princ & Int pymt 223,688 223,688 228,050 228,050 226,600 - - - Note 5 Projects & Equipment 1,327,396 2,235,054 2,579,720 2,357,067 2,842,500 2,485,000 2,518,500 2,121,000 Note 6

SUBTOTAL CIRF EXPENDITURES 1,551,084 2,458,741 2,807,770 2,585,117 3,069,100 2,485,000 2,518,500 2,121,000 BENEFIT FUND/RETIREMENT EXPEND. 85,720 180,421 100,000 111,277 100,000 100,000 100,000 100,000 TOTAL OPERATING, CIRF & BENEFIT EXPEND. 12,260,625 13,240,273 14,721,691 14,216,209 15,389,205 14,661,646 14,783,622 14,733,540 TOTAL OVER/(SHORTFALL) 1,019,704 2,041,860 (1,856,178) (304,679) (945,205) (383,746) (380,722) (90,640)

BEGINNING FUND BALANCES 16,273,888 17,293,592 19,335,452 19,335,452 19,030,773 18,085,569 17,701,822 17,321,100 General Fund Ending Balance 1,954,943 2,037,665 2,362,784 2,303,963 2,444,021 2,415,329 2,433,024 2,502,508 Income Tax fund Ending Balance 10,629,484 12,624,149 11,291,490 12,000,228 11,541,548 11,146,493 11,133,076 10,932,952 Misc. Funds Ending Balance 350,294 403,837 325,000 325,000 250,000 265,000 280,000 295,000 CIRF Ending Balance 2,844,590 2,826,942 2,000,000 3,070,000 2,500,000 2,525,000 2,125,000 2,150,000 Retirement Benefit Fund 1,514,280 1,442,859 1,500,000 1,331,582 1,350,000 1,350,000 1,350,000 1,350,000

ENDING FUND BALANCES 17,293,592 19,335,452 17,479,274 19,030,773 18,085,569 17,701,822 17,321,100 17,230,460

*This Table was revised in January 2018. Please see the "Operating Summary Statement Addendum" in the Publications section on www.ihill/org.

OPERATING* & CIRF FUNDS OVERAGE/(SHORTFALL) SUMMARY STATEMENT

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NOTES OVERAGE SHORTFALL STATEMENT - OPERATING & CIRF FUNDS

Note 1: 2018 estimated receipts were based on the 2017 estimate, plus 2% . Projections for 2019 through 2023 include a 2% increase in taxable income at 0.55% tax rate.

Note 2: Real Estate Tax is based on County Auditor's property valuations.Note 3: Other 2018 receipts includes $350,000 for loss-year reimbursements and $175,000 in excess reserve reimbursement from the Madeira & Indian Hill

Joint Fire District. Note 4: Projected 2019 receipts include a $125,000 grant from the Ohio Public Works Commission (OPWC) for replacing culvert on Remington Rd./State Route 126.Note 5: The last payment for the 2009 bonds is in 2018.

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TABLE 2

ACTUAL ACTUAL BUDGET FORECAST BUDGET PROJECTED PROJECTED PROJECTEDACCOUNT DESCRIPTION 2015 2016 2017 2017 2018 2019 2020 2021

WATER OPERATION & MAINTENANCE-CRFWater 2,279,284 2,384,237 2,620,000 2,700,000 2,835,000 2,976,750 3,125,588 3,281,867 Note 1Hamilton Cty/Maderia Water 162,378 174,505 168,000 165,000 168,000 176,400 185,220 194,481 Net Sewer Revenue 209,308 156,048 196,630 171,856 185,500 196,634 208,428 220,940 Note 2Interest Income 20,511 35,420 20,000 28,500 21,000 20,000 20,000 20,000 Service Branch/Meters 87,625 86,579 43,000 75,000 50,000 60,000 60,000 60,000 Capital Improvement Fees 107,811 141,000 81,000 83,000 81,000 81,000 81,000 81,000 Unmetered Water 17,661 18,325 20,000 20,000 20,000 16,000 16,000 16,000 Misc & Other 11,782 15,587 26,000 19,000 26,000 26,000 26,000 26,000

TOTAL WATER O & M-CRF FUND REVENUE 2,896,360 3,011,702 3,174,630 3,262,356 3,386,500 3,552,784 3,722,236 3,900,288 O & M Expenditures 2,001,499 2,000,980 2,336,071 2,169,879 2,318,850 2,538,296 2,613,603 2,661,170

WATER WORKS CIF EXPENDITURES2005 PW/WW/Chem. Feed Bldg Bonds - - - - - - - 2009 Bond Princ & Int payment for $4 mil 279,158 274,783 274,970 279,160 274,570 274,570 279,020 278,170 CRF Project Expenditures 318,044 1,262,017 1,839,668 1,598,043 1,368,000 1,059,450 837,650 767,600 Note 3

TOTAL WW CRF EXPENDITURES 597,201 1,536,799 2,114,638 1,877,203 1,642,570 1,334,020 1,116,670 1,045,770 TOTAL WW O & M - CRF EXPENDITURES 2,598,701 3,537,779 4,450,709 4,047,082 3,961,420 3,872,316 3,730,273 3,706,940

BENEFIT RETIREMENT FUND EXPENDITURES 80,000 28,078 80,000 25,000 25,000 25,000 TOTAL OVER/(SHORTFALL) 297,660 (526,078) (1,276,079) (784,726) (654,920) (344,532) (33,037) 168,349

BEGINNING FUNDS BALANCES 3,510,296 3,807,956 3,281,879 3,281,879 2,497,152 1,842,232 1,497,701 1,464,664 Water Works Operating Ending Balance 2,202,148 1,457,442 715,800 617,152 237,232 67,701 84,664 378,013 Water Works CRF Ending Balance 1,317,748 1,497,330 1,000,000 1,580,000 1,350,000 1,175,000 1,125,000 1,000,000 Retirement Benefit Fund 200,000 210,000 200,000 210,000 165,000 165,000 165,000 165,000 Hamilton County Capital Imp Fund 88,061 117,107 90,000 90,000 90,000 90,000 90,000 90,000 ENDING FUNDS BALANCES 3,807,956 3,281,879 2,005,800 2,497,152 1,842,232 1,497,701 1,464,664 1,633,013

NOTES WATER WORKS OVERAGE SHORTFALL STATEMENTNote 1 Beginning in 2016, the water rate was increased 5%, with Council anticipating similar increases to be effective on an

annual basis for the next ten (10) years; however, an annual water rate review will take place to ensure such rate increases meet the Water Fund’s operating and capital needs.

Note 2 There is no budgeted increase from MSD in 2018. The projected 2019 through 2021 sewer revenue includes an annual 6% rate increase from MSD.Note 3 Projections come from the 10 year capital budget plan

WATER WORKS OVERAGE/(SHORTFALL) SUMMARY STATEMENT

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TABLE 3

The Bridle Trail Fund is a separate fund used to maintain over 75 miles of trails within the Village. Seasonal work such as mowing, weed-eating and tree trimming are routinely performed each year. Revenue for this fund comes from trail membership licenses, and transfers in from theGeneral Fund.


BRIDLE TRAIL REVENUESBRIDLE TRAIL MEMBERSHIP 15,170 19,268 15,000 16,500 15,000 15,000 15,000 15,000 DONATIONS 1,100 4,361 - 250 - - - - TRANSFER IN 15,889 - 10,000 1,055 20,000 - - -

TOTAL REVENUES 32,159 23,629 25,000 17,805 35,000 15,000 15,000 15,000

BRIDLE TRAIL EXPENDITURESSALARIES 17,980 14,856 20,000 20,000 20,000 20,603 21,222 21,864 CONTRACTUAL SERVICES 3,560 1,739 4,500 3,750 8,600 4,000 4,000 4,000 SUPPLIES & MATERIALS 1,344 954 1,250 1,250 1,250 1,250 1,250 1,250 FRINGE BENEFITS 2,778 2,294 3,100 3,088 3,100 3,187 3,284 3,379

EQUIPMENT - - - - - - - -

TOTAL EXPENDITURES 25,662 19,844 28,850 28,088 32,950 29,041 29,754 30,494

Revenues Over/(Under) Expenditures 6,498 3,785 (3,850) (10,283) 2,050 (14,041) (14,754) (15,494)

BEGINNING FUND BALANCE - 6,498 10,282 10,282 (0) 2,050 (11,990) (26,745)

ENDING FUND BALANCE 6,498 10,282 6,432 (0) 2,050 (11,990) (26,745) (42,239)

Note: Fund balances cannot go negative as shown under the 2018 through 2020 columns. A General Fund subsidy, or an increase in membership feeswill be required. The Bridle Trail Fund is also included as one of the Operating Funds of the Village.

Resident - Single $75.00 Residents Non

Residents TotalResident - Family (2 riders) $150.00 2006 54 93 147Resident - Family for each additional rider $15.00 2007 53 118 171Non Resident - Single $100.00 2010 54 73 127Non Resident - Family (2 riders) $200.00 2011 52 52 104Non Resident - Family for each additional rider $20.00 2012 53 56 109

2013 78 86 164* Membership count as of 10-31-2017 2014 82 89 171

2015 78 89 1672016 78 96 1742017* 79 87 166

CURRENT RATES

BRIDLE TRAIL FUND OVERAGE/(SHORTFALL) SUMMARY STATEMENT

Membership History

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TABLE 4

The Shooting Club Fund was established by Ordinance 13-12 in 2012. The fund was created to separate the Shooting Club revenues from the General Fund and designate the revenues for annual operations and future Shooting Club capital improvements. The revenues and expendituresprior to 2013 were part of the General Fund.


RevenuesMEMBERSHIP & INITIATION FEES 93,730 110,853 105,000 105,000 105,000 105,000 105,000 105,000 TARGETS, SHELLS & RANGE FEES 23,027 26,575 30,000 30,000 30,000 30,000 30,000 30,000 INTEREST 366 897 500 500 500 500 500 500 CONCEALED CARRY - - 2,000 2,000 2,000 2,000 2,000 2,000

TOTAL REVENUES 117,123 138,324 137,500 137,500 137,500 137,500 137,500 137,500

SHOOTING CLUB EXPENDITURESSALARIES 44,571 53,368 62,000 55,974 62,000 64,325 66,255 68,243 CONTRACTUAL SERVICES 8,394 7,055 11,500 5,797 10,100 7,334 7,577 7,835 SUPPLIES 15,186 14,492 22,750 17,533 22,500 22,500 22,500 22,500 UTILITIES & SUNDRY 7,731 7,534 10,000 7,187 10,000 10,000 10,000 10,000 PERSONNEL COSTS 6,886 8,245 9,580 8,648 9,580 9,938 10,236 10,544 EQUIPMENT 35,046 18,671 48,200 46,706 13,500 25,000 10,000 10,000

TOTAL SHOOTING CLUB EXPENDITURES 117,815 109,364 164,030 141,846 127,680 139,098 126,568 129,121

Revenues Over/(Under) Expenditures (692) 28,960 (26,530) (4,346) 9,820 (1,598) 10,932 8,379

BEGINNING FUND BALANCE 130,732 130,040 158,999 158,999 154,654 164,473 162,876 173,807

ENDING FUND BALANCE 130,040 158,999 132,469 154,654 164,473 162,876 173,807 182,187

Residents $125.00 Residents Non

Residents TotalNonresidents $200.00 2009 248 203 451 plus one time initiation fee $150.00 2010 267 246 513

2011 254 245 499 Memberships run from April 1 through March 31 2012* 270 261 531 * Fees increased in 2012 2013 311 291 602 ** Membership count as of 10-31-2017 2014 298 294 592

2015 277 283 560 2016 263 313 576

2017** 288 318 606

Membership History

SHOOTING CLUB FUND OVERAGE/(SHORTFALL) SUMMARY STATEMENT

CURRENT RATES

12

TABLE 5

The Green Area Maintenance Fund was established by Ordinance 21-62 in 1962. The purpose of the fund is exclusively for the care, maintenance and administration of green spaces, forest preserves, bridle trails, bird sanctuaries, shooting ranges, recreational and public areas owned by the Village. This funds revenue source is income from the investments in the Green Area Endowment Fund.


GREEN AREA MAINTENANCE REVENUESINTEREST 278 590 200 250 200 200 200 200 STOCK DIVIDENDS 24,471 46,208 20,000 35,000 35,000 35,000 35,000 35,000 DONATIONS 100 250 - 100 - - - -

TOTAL REVENUES 24,849 47,049 20,200 35,350 35,200 35,200 35,200 35,200

GREEN AREA MAINTENANCE EXPENDITURESSALARIES 2,700 3,967 7,000 6,924 7,000 7,210 7,426 7,649 CONTRACTUAL SERVICES 11,874 16,953 20,000 19,895 20,000 20,000 20,000 20,000 SUPPLIES & MATERIALS 1,344 1,381 1,500 1,367 1,500 1,500 1,500 1,500 OTHER 7,613 5,185 10,000 9,306 10,000 10,000 10,000 10,000 FRINGE BENEFITS 417 611 1,090 1,068 1,110 1,114 1,147 1,182


Revenues Over/(Under) Expenditures 901 18,952 (19,390) (3,210) (4,410) (4,624) (4,874) (5,131)

BEGINNING FUND BALANCE 102,493 103,394 122,346 103,394 100,184 95,774 91,151 86,277

ENDING FUND BALANCE 103,394 122,346 102,956 100,184 95,774 91,151 86,277 81,146

Note: Fund balances cannot go negative. A General Fund subsidy, or an increase in revenue or decrease inexpenditures would be required.

GREEN AREA MAINTENANCE FUND OVERAGE/(SHORTFALL) SUMMARY STATEMENT

13

TABLE 6

This is a trust fund established in 1987 for the care, maintenance and improvement of the Stanley M. Rowe Arboretum. The investmentsand revenue from this fund is restricted to expenditures for maintaining this facility.

ACTUAL ACTUAL BUDGET FORECAST BUDGET PROJECTED PROJECTED PROJECTED NOTES &ACCOUNT DESCRIPTION 2015 2016 2017 2017 2018 2019 2020 2021 REMARKS

ROWE ARBORETUM REVENUESBOND INTEREST (Service Charges) (1,551) (1,179) - (1,400) - - - - STOCK DIVIDENDS 100,882 100,037 90,000 95,000 90,000 94,000 98,000 102,000 ROWE MEMBERSHIPS 9,510 32,233 6,000 7,500 6,000 6,000 6,000 6,000 PLANT SALES 4,371 4,618 4,500 4,500 4,500 4,000 4,000 4,000 BULB SALES - - - - - - - -

SUB TOTAL REVENUES 113,212 135,708 100,500 105,600 100,500 104,000 108,000 112,000

GAIN ON SALE OF INVESTMENTS 328,248 109,523 25,000 100,000 25,000 - - - LOSS ON SALE OF INVESTMENTS 58,845 7,417 25,000 50,000 25,000 - - -

NET ON SALE OF INVESTMENTS 269,403 102,106 - 50,000 - - - -

TOTAL REVENUE/INVESTMENTS 382,615 237,814 100,500 155,600 100,500 104,000 108,000 112,000

ROWE ARBORETUM EXPENDITURES

SALARIES 63,459 66,438 90,120 85,524 73,000 72,438 74,461 76,544 CONTRACTUAL SERVICES 34,151 23,174 70,275 70,497 46,450 35,257 35,316 35,376 SUPPLIES & MATERIALS 5,962 15,842 25,400 24,154 18,800 18,800 18,800 18,800 UTILITIES & SUNDRY 4,336 2,441 6,350 3,785 5,850 5,850 5,850 5,850 FRINGE BENEFITS 25,285 26,302 81,500 70,913 27,200 28,237 29,174 30,152 EQUIPMENT 22,414 4,678 15,000 15,000 38,500 2,500 2,500 2,500


REVENUES OVER/(UNDER) EXPENDITURES 227,008 98,938 (188,145) (114,274) (109,300) (59,081) (58,100) (57,223) Note

CASH BEGINNING FUND BALANCE 2,299,111 2,526,119 2,625,057 2,625,057 2,510,783 2,401,483 2,342,402 2,284,301 CASH ENDING FUND BALANCE 2,526,119 2,625,057 2,436,912 2,510,783 2,401,483 2,342,402 2,284,301 2,227,078

Note: Shortfalls are projected for 2016 through 2019 because gain on sale of investments are not projected.

ROWE ARBORETUM FUND OVERAGE/(SHORTFALL) SUMMARY STATEMENT

14

Operational Revenue A detailed accounting of the various revenue sources that comprise the 2017 and 2018 Revenue and Interfund Transfers is provided in the Table titled 2017 Estimated Receipts and 2018 Receipts Budget for all funds (pp.16-18). This table details General fund and other related tax revenues, other fees, and charges to meet anticipated 2017 and 2018 expenditures. The history of the major sources of revenues is illustrated in the chart labeled Where the Money Comes From: Operating Receipts. A separate chart for income tax and estate tax is included to provide a better view of the reliance on these two sources of revenue. Local government revenue funds are reduced due to the State’s budget cuts. In addition, the Ohio Estate tax was eliminated January 1, 2013. The following paragraphs highlight significant differences between the anticipated 2017 revenues and the projected revenues for 2018. Total 2017 operating revenue funds are projected at $13,734,750 which is approximately $870,000 higher than budgeted. This is mainly due to income tax revenues projected to be $690,000 higher than budget. In prior years excess revenues were used for funding long term capital projects or held in reserves. Reserves are held either in the Income Tax Fund or the Capital Improvement Reserve fund, which allows the Village to fall back on reserves during down turns in income tax revenue. The 2017 ending balance of the Income Tax Fund is projected to be approximately $2.57 million less than 2016. The decrease is due to the reduction in the tax rate and the increase balance in the Capital Improvement Reserve Fund for 2018’s capital expenditures. Budget projection is forecasted to use $1.05 million of the income tax reserves between 2018 and the end of 2021 (Table 1, p. 8).

Water Works Revenues

The 2017 revenues for the Indian Hill Water Works are expected to be close to or slightly above budget in 2017. Metropolitan Sewer District (MSD) did not increase rates in 2017 and has announced that there will also not be a rate increase in 2018. A 6% annual increase is included in the 2019 through 2021 budget and projections. The rate increase will be passed through to the customers. Water rates were increased 5% in July 2017, with similar increases projected annually for the next eight years. Water rates are evaluated annually to determine the proper rates needed to meet operating and capital needs. Detailed Water Works revenue is illustrated in the chart labeled Water Works Revenue (Table 2, p. 10).

15

ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL 2017 2017 (UNDER)/OVER 2018ACCOUNT DESCRIPTION 2012 2013 2014 2015 2016 BUDGET FORECAST BUDGET BUDGET

GENERAL & INCOME TAX FUNDSTAXES & INTEREST

INCOME TAX 6,260,166 12,131,456 10,341,081 11,320,830 13,025,749 10,935,913 11,625,000 689,087 11,860,000 PROPERTY TAX-FROM COUNTY 802,942 796,700 815,150 808,603 824,242 804,100 804,100 - 832,900 INTEREST INCOME 97,701 50,401 61,380 101,501 173,947 75,000 200,000 125,000 200,000

SUB-TOTAL 7,160,809 12,978,557 11,217,611 12,230,933 14,023,938 11,815,013 12,629,100 814,087 12,892,900

OTHER GENERAL FUND REVENUELOCAL GOVT FUND-STATE 44,686 48,808 35,978 28,271 13,281 30,000 4,800 (25,200) - LOCAL GOVT FUND-COUNTY 179,689 136,670 147,012 166,643 159,096 140,000 160,000 20,000 160,000 LOCAL GOVT FUND-FIN INST - - - - - - - - -

LOCAL GOVT SUBTOTAL 224,375 185,478 182,990 194,915 172,377 170,000 164,800 (5,200) 160,000 ESTATE TAX 1,677,333 2,819,859 21,214 (125,065) 7,818 - - - - SUBDIVISION REVIEW FEE 3,100 - 8,550 21,453 - 500 500 - 500 WATER WORK RENT 1,200 1,200 - 2,400 1,200 1,200 1,200 - 1,200 WINTER CLUB RENT 19,990 11,994 15,992 15,992 16,924 15,300 16,900 1,600 16,900 LODGE RENTAL 6,990 4,650 6,990 8,980 12,490 7,000 7,000 - 7,000 DAMAGES 2,942 4,266 16,321 14,924 17,314 4,000 4,000 - 4,000 BULLETINS 2,285 1,935 1,271 1,540 1,480 2,000 2,000 - 2,000 SNOW & ICE REMOVAL 6,780 20,753 43,919 43,447 800 27,000 27,000 - 27,000 WASTE COLLECTION 38,970 39,708 40,060 46,466 52,063 31,000 31,000 - 31,000 ALARM FEES 148,029 145,758 136,062 141,448 127,360 146,000 146,000 - 130,000 GRAND VALLEY CARDS 1,770 1,870 1,790 1,390 1,390 1,500 1,500 - 1,500 GRAND V. BOAT BARN RENT 5,880 5,560 5,040 5,760 4,820 6,000 6,000 - 6,000 SALE OF GASOLINE 4,147 4,964 5,112 5,012 2,035 4,000 4,000 - 4,000 REIMBURSEMENTS 11,433 105,362 88,355 22,890 41,148 10,000 40,000 30,000 535,000 CABLE FRANCHISE FEES-WARNER CABLE 90,090 93,480 94,011 94,322 97,577 80,000 80,000 - 80,000 RECYCLING INCENTIVE PRGM 26,489 25,191 27,182 30,863 31,937 25,000 25,000 - 25,000 SALE OF EQUIPMENT 43,046 17,130 33,366 25,594 41,695 25,000 25,000 - 25,000 LIQUOR TAX 2,082 1,942 1,281 1,505 4,011 2,000 2,000 - 2,000 MOTOR FUEL TAX 2,211 2,449 2,332 1,877 3,091 1,500 1,500 - 1,500 RIGHT OF WAY PERMITS 550 400 600 450 250 500 500 - 500 SITE CLEARANCES 8,850 9,900 9,975 9,900 12,380 4,000 4,000 - 4,000 PLANNING COMMISSION FEES 200 600 600 550 1,020 500 500 - 500 OTHER & MISCELLANEOUS 3,765 2,681 5,246 2,073 2,871 1,000 28,000 27,000 1,000 MAYOR'S COURT 22,237 29,351 25,373 24,365 25,723 30,000 30,000 - 30,000

OTHER/FEES/CHG/GENERAL FUND SUBTOTAL 2,130,369 3,351,001 590,640 398,134 507,397 425,000 483,600 58,600 935,600 GENERAL & INCOME TAX FUND TOTAL 9,515,553 16,515,036 11,991,241 12,823,982 14,703,712 12,410,013 13,277,500 867,487 13,988,500

2017 ESTIMATED RECEIPTS AND 2018 RECEIPTS BUDGETDETAIL REVENUE BY FUND

16


STREET CONST. MAINT & REPAIR FUNDEXCISE GAS TAX 152,378 154,551 156,986 157,397 158,630 150,000 150,000 - 150,000 CENTS PER GALLON TAX 78,117 78,227 80,354 81,867 83,004 75,000 75,000 - 75,000 MOTOR VEHICLE REGISTRATION 41,840 41,412 40,883 41,816 41,277 40,000 40,000 - 40,000 PERMISSIVE TAX 16,316 16,574 16,869 17,175 17,003 15,000 15,000 - 15,000 SCMR FUND TOTAL 288,652 290,765 295,092 298,256 299,914 280,000 280,000 - 280,000

STATE HIGHWAY FUNDINTEREST 326 403 426 516 1,145 300 300 - 300 EXCISE GAS TAX 12,355 12,531 12,729 12,762 12,862 12,500 12,500 - 12,500 CENTS PER GALLON TAX 6,334 6,343 6,515 6,638 6,730 6,200 6,200 - 6,200 MOTOR VEHICLE REGISTRATION 3,392 3,358 3,315 3,390 3,347 3,000 3,000 - 3,000 PERMISSIVE TAX 1,323 1,344 1,368 1,393 1,379 1,000 1,000 - 1,000 GRANTS - - - - - - - - - STATE HIGHWAY TOTAL 23,731 23,979 24,352 24,699 25,462 23,000 23,000 - 23,000

SHOOTING CLUB FUNDMEMBERSHIP & INITIATION FEES 96,202 110,626 98,344 93,730 110,853 105,000 105,000 - 105,000 TARGETS, SHELLS & RANGE FEES 22,789 23,660 19,430 23,027 26,575 30,000 30,000 - 30,000 INTEREST - 197 327 366 897 500 500 - 500 CONCEALED CARRY - - - - - 2,000 2,000 - 2,000 SHOOTING CLUB TOTAL 118,991 134,482 118,101 117,123 138,324 137,500 137,500 - 137,500

BRIDLE TRAIL FUNDBRIDLE TRAIL MEMBERSHIPS 11,695 17,653 14,774 15,170 19,268 15,000 16,500 1,500 15,000 BRIDLE TRAIL DONATIONS - - - 1,100 4,361 - 250 BRIDLE TRAIL TOTAL 11,695 17,653 14,774 16,270 23,629 15,000 16,750 1,500 15,000

TOTAL OPERATING FUND RECEIPT DETAIL 9,958,620 16,981,914 12,443,560 13,280,330 15,191,040 12,865,513 13,734,750 868,987 14,444,000

WATER WORKS M & OINTEREST 34,311 14,712 20,335 18,308 30,039 19,000 22,000 3,000 20,000 SALE OF WATER 2,736,787 2,247,416 2,130,008 2,279,284 2,384,237 2,620,000 2,700,000 80,000 2,835,000 MADEIRA/HAM CTY 163,465 160,348 162,378 174,505 168,000 165,000 (3,000) 168,000 SEWER REVENUE 2,208,058 2,323,000 2,446,324 2,573,476 2,568,979 2,809,000 2,650,000 (159,000) 2,650,000 SERV BRANCHES/METERS 63,114 64,456 69,534 87,625 86,579 43,000 75,000 32,000 50,000 UN-METERED & TANK WATER 17,661 18,325 20,000 20,000 - 20,000 OTHER 56,976 62,111 47,489 11,782 15,587 26,000 19,000 (7,000) 26,000 WATER WORKS M & O TOTAL 5,099,247 4,875,160 4,874,038 5,150,515 5,278,250 5,705,000 5,651,000 (54,000) 5,769,000

WATER WORKS - CIFINTEREST 1,458 1,849 2,150 2,202 5,381 1,000 6,500 5,500 1,000 NORTH CINCI AREA TAP FEES - - - 23,951 - - - CAPITAL IMPROV DEBT FEE 77,125 101,250 73,125 83,859 141,000 81,000 83,000 2,000 81,000 WATER WORKS CIF TOTAL 78,583 103,099 75,275 110,013 146,381 82,000 89,500 7,500 82,000

17


TOTAL O & M - CIF REVENUE 5,177,831 4,978,260 4,949,313 5,260,529 5,424,632 5,787,000 5,740,500 (46,500) 5,851,000

GREEN AREA MAINT FUNDINTEREST INCOME 226 239 234 278 590 200 250 50 200 STOCK DIVIDENDS 25,792 27,589 30,842 24,471 46,208 20,000 35,000 15,000 35,000 DONATIONS - 1,320 200 100 250 - 100 100 GREEN AREA MAINT FUND TOTAL 26,019 29,148 31,276 24,849 47,049 20,200 35,350 15,150 35,200

GREEN AREA LAND ACQUISITION FUNDGREEN AREA LAND ACQUISITION 298 319 337 352 316 250 250 - 250 GREEN AREA LAND ACQUISITION FUND 298 319 337 352 316 250 250 - 250

GREEN AREA UNRESTRICTED FUNDGREEN AREA UNRESTRICTED FUND 953 135 1,017 823 1,654 500 700 200 500 GREEN AREA UNRESTRICTED FUND 953 135 1,017 823 1,654 500 700 200 500

ROWE ARBORETUM FUNDINTEREST 1,767 (1,348) (1,391) (1,551) (1,179) - (1,400) (1,400) - STOCK DIVIDENDS 86,289 90,769 95,076 100,882 100,037 90,000 95,000 5,000 90,000 ROWE MEMBERSHIPS & DONATIONS 6,197 11,555 11,492 9,510 32,233 6,000 7,500 1,500 6,000 GAIN ON SALE OF INVESTMENTS 103,576 245,170 227,540 328,248 109,523 25,000 100,000 75,000 25,000 PLANT SALES- BULBS 4,398 4,189 4,136 4,371 4,618 4,500 4,500 - 4,500

ROWE ARBORETUM FUND TOTAL 202,226 350,335 336,853 441,460 245,230 125,500 205,600 80,100 125,500

HRA/FSA INSURANCE FUNDHRA/FSA CONTRIBUTIONS/ INTEREST 16,128 3,997 - - - - - - - MEDICAL HRA FSA INSURANCE TRANSFER IN 5,000 - - - - - - - - HRA/FSA INSURANCE FUND TOTAL 21,128 3,997 - - - - - - -

MAYORS COURT COMPUTER FUNDMAYORS COURT COMPUTER FUND 3,260 3,210 2,720 3,110 3,660 4,500 2,500 (2,000) 4,500 MAYORS COURT COMPUTER FUND 3,260 3,210 2,720 3,110 3,660 4,500 2,500 (2,000) 4,500

CAMP JIM BCAMP JIM B -INTEREST 242 239 221 256 513 100 200 100 100

CAMP JIM B TOTAL 242 239 221 256 513 100 200 100 100

DRUG OFFENDER FUNDDRUG EDUCATION 120 80 200 - - 100 - (100) 100 DRUG OFFENDER FUND TOTAL 120 80 200 - - 100 - 100 100

CRIMINAL ACTIVITY FUNDCRIMINIAL ACTIVITY 698 - - 1,361 - 100 1,350 1,250 100 CRIMINAL ACTIVITY FUND TOTAL 698 - - 1,361 - 100 1,350 (1,250) 100

DUI ENFORCEMENT FUNDDUI EDUCATION 447 234 275 348 233 300 350 50 300 DUI ENFORCEMENT FUND TOTAL 447 234 275 348 233 300 350 (50) 300

18

2008 2009 2010 2011 2012 2013 2014 2015 20162017

FORECAST2018

BUDGETIncome Tax 8,110,977 6,017,784 5,453,775 5,538,134 6,260,166 12,131,456 10,341,081 11,320,830 13,025,749 11,625,000 11,860,000 Estate Tax 1,198,800 3,233,021 3,711,152 5,970,252 1,677,333 2,819,859 21,214 (125,065) 7,818 - - Real Estate Tax 931,670 950,292 951,472 923,644 802,942 796,700 815,150 808,603 824,242 804,100 832,900 Interest Income 476,992 310,393 121,967 104,402 97,701 50,401 61,380 101,501 173,947 200,000 200,000 Local Gov't Revenue 429,511 372,825 363,191 360,990 224,375 185,478 182,990 194,915 172,377 164,800 160,000 Charges Service/Misc 511,812 851,417 596,662 697,458 450,093 531,141 569,426 523,199 499,579 483,600 935,600 Other Revenue 323,787 305,936 312,976 408,315 346,011 466,879 452,319 456,347 487,328 457,250 455,500

Total Revenue 11,983,548$ 12,041,667$ 11,511,195$ 14,003,195$ 9,858,621$ 16,981,914$ 12,443,560 13,280,330 15,191,040 13,734,750 14,444,000

WHERE THE MONEY COMES FROM:OPERATING RECEIPTS

(2,000,000)

-

2,000,000

4,000,000

6,000,000

8,000,000

10,000,000

12,000,000

14,000,000

16,000,000

18,000,000

20,000,000

Other Revenue

Charges Service/Misc

Local Gov't Revenue

Interest Income

Real Estate Tax

Estate Tax

Income Tax

19

Year 2008 2009 2010 2011 2012 2013 2014 2015 20162017

Forecast2018

BUDGET Income Tax 8,110,977 6,017,784 5,453,775 5,538,134 6,260,166 12,131,456 10,341,081 11,320,830 13,025,749 11,625,000 11,860,000

Income tax is the Village's largest and most consistent source of revenues. All resident income earned and unearned went from 1.73 billion in 2005 to and estimated 2.1 billion in 2017. The tax rates are listed at the top of each bar. Income tax rates have ranged as high as 0.7% in 1978 to 1983 and as low as0.2% in 2002. Raising the tax rate over 1% would require a vote of the residents.

2008 2009 2010 2011 2012 2013 2014 2015 20162016

Forecast2017

ForecastEstate Tax 1,198,800 3,233,021 3,711,152 5,970,252 1,677,333 2,819,859 21,214 (125,065) 7,818 - -

The State eliminated the estate tax January 1, 2013.

0.4% 0.4% 0.4% 0.4% 0.4%

0.6% 0.6%

0.575% 0.575%

0.55% 0.55%

-

2,000,000

4,000,000

6,000,000

8,000,000

10,000,000

12,000,000

14,000,000

Income Tax Receipts & Rate

(1,000,000) -

1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 7,000,000

2008 2009 2010 2011 2012 2013 2014 2015 2016 2016Forecast

2017Forecast

Estate Tax Receipts

20

2008 2009 2010 2011 2012 2013 2014 2015 20162017

Forecast2018

BudgetWater 2,672,098 2,394,928 2,645,140 2,500,477 2,736,787 2,247,416 2,130,008 2,279,284 2,384,237 2,700,000 2,835,000 Madeira/Ham Cty Water 163,465 160,348 162,378 174,505 165,000 168,000 Net Sewer Revenue 123,392 155,213 177,150 157,277 177,636 170,037 197,155 209,308 156,048 171,856 185,500 Capital Imp Fees 80,300 45,000 59,000 130,000 77,125 101,250 73,125 107,811 141,000 83,000 81,000 Interest Income 56,228 29,736 33,616 32,034 35,770 16,561 22,485 20,511 35,420 28,500 21,000 Service Branch/Meters 53,206 25,013 37,879 75,050 63,114 64,456 69,534 87,625 86,579 75,000 50,000 Misc.Other, Unmetered 55,197 111,937 58,659 50,649 56,977 62,111 47,490 29,443 33,912 39,000 46,000

Total Revenue 3,040,420$ 2,761,827$ 3,011,443$ 2,945,487$ 3,147,409$ 2,825,296$ 2,700,145$ 2,896,360$ 3,011,702$ 3,262,356$ 3,386,500$

WATER WORKS REVENUES

-

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000

3,500,000

Madeira/Ham Cty Water

Misc.Other, Unmetered

Service Branch/Meters

Interest Income

Capital Imp Fees

Net Sewer Revenue

Water

21

DETAILED EXPENDITURES

GENERAL COMMENTS ON EXPENDITURES

The following charts and tables, Operating & CIRF Expenditures and the 2017 and 2018 Operating Expenditures provide the overall Village operating and capital expenditures. The Summary of Expenditures by Department and Fund Table is followed by tables that provide detailed department and fund expenditures.

The most significant projects and expenditure items were noted in the General Services section and the City Manager’s letter previously, so we have limited narrative in some areas to avoid repetition.

Throughout the following department tables, general inflationary increases and unexpected expenditures have been factored in to the 2018 budget.

22

DISBURSEMENTS 2009 2010 2011 2012 2013 2014 2015 2016 2017 Estimate

2018 Budget

OPERATING* 10,427,395 10,160,677 9,963,250 10,102,044 10,585,630 10,368,962 10,623,821 10,601,112 11,519,815 12,220,105 CAPITAL (CIRF) 3,741,292 1,452,893 1,313,978 1,468,859 1,651,812 1,856,946 1,551,084 2,458,741 2,585,117 3,069,100

TOTAL OPERATING & CIRF EXPEND. 14,168,687 11,613,570 11,277,228 11,570,903 12,237,441 12,225,908 12,174,905 13,059,853 14,104,932 15,289,205

OPERATING & CIRF EXPENDITURES *Operating expenditures includes the General Fund, Income Tax Fund, Street Maintenance (SCMR) Fund, State Highway Fund, Shooting Club and Bridle Trail Fund

0

2,000,000

4,000,000

6,000,000

8,000,000

10,000,000

12,000,000

14,000,000

16,000,000

18,000,000

2009 2010 2011 2012 2013 2014 2015 2016 2017Estimate

2018Budget

CAPITAL (CIRF)

OPERATING*

23

2017 - 2018 OPERATING EXPENDITURES

Administration 2,042,239$ Administration 2,222,225$ Police 3,439,192$ Police 3,619,315$ Fire 1,588,500$ Fire 1,670,100$ Waste 1,219,956$ Waste 1,194,100$ Streets 1,826,991$ Streets 1,997,035$ Buildings & Grounds 307,221$ Buildings & Grounds 338,200$ Parks & Recreation 1,095,716$ Parks & Recreation 1,179,130$ Total Expenditure 11,519,815$ Total Expenditure 12,220,105$

Operating expenditures include the General Fund, Income Tax Fund, Street Maintenance (SCMR) Fund, State Highway Fund, Shooting Club and Bridle Trail Fund

2017 Estimate 2018 Budget

Administration, $2,222,225 ,

18%

Police, $3,619,315 ,

29%

Fire, $1,670,100 , 14%

Waste, $1,194,100 ,

10%

Streets, $1,997,035 ,

16%

Buildings & Grounds,

$338,200 , 3%

Parks & Recreation, $1,179,130 ,

10%

2018 EXPENDITURE BUDGET

Administration, $2,042,239 ,

18%

Police, $3,439,192 ,

30%

Fire, $1,588,500 ,

14%

Waste, $1,219,956 ,

10%

Streets, $1,826,991 ,

16%

Buildings & Grounds,

$307,221 , 3%

Parks & Recreation, $1,095,716 ,

9%

2017 ESTIMATED EXPENDITURES

24

Operating funds include the General Fund, Income Tax Fund, Street Maintenance Fund, State Highway Fund, Shooting Club and Bridle Trail Fund. The

expenditures in these funds account for operating cost of the Village and are explained in detail on the following pages.

2017 2017 20182016 2017 EST. UNDER/(OVER) BUDGET $ Change % Change $ Change % change

Fund - Dept. ACCOUNT DESCRIPTION Actual BUDGET TOTAL BUDGET REQUEST

110-7010 COUNCIL 281,748 276,750 323,460 (46,710) 455,025 131,565 40.67% 178,275 64.42%110-7020 CLERK/COMPTROLLER 647,769 657,386 694,227 (36,840) 680,350 (13,877) -2.00% 22,964 3.49%110-7030 CITY MANAGER 598,806 763,580 759,647 3,933 813,800 54,153 7.13% 50,220 6.58%110-7040 TECHNOLOGY SERVICES 144,893 165,205 163,935 1,270 167,650 3,715 2.27% 2,445 1.48%110-7170 INSPECTION DEPT 87,012 101,730 100,970 760 105,400 4,430 4.39% 3,670 3.61%

Sub Total Administration 1,760,228 1,964,651 2,042,239 (77,587) 2,222,225 179,986 8.81% 257,574 13.11%110-7110 POLICE DEPARTMENT 3,238,422 3,475,745 3,439,192 33,303 3,619,315 180,123 5.24% 143,570 4.13%110-7115 FIRE PROTECTION 1,508,450 1,608,225 1,588,500 19,725 1,670,100 81,600 5.14% 61,875 3.85%

Sub Total Public Safety 4,746,872 5,083,970 5,027,692 53,028 5,289,415 261,723 5.21% 205,445 4.04%110-7160 WASTE/RECYCLING COLLECTION 1,198,074 1,298,115 1,219,956 78,159 1,194,100 (25,856) -2.12% (104,015) -8.01%110-7130 SNOW REMOVAL 119,625 203,325 114,649 88,676 206,825 92,176 80.40% 3,500 1.72%

222 STREET MAINTENANCE & REPAIR (SCMR) FUND 1,615,007 1,738,955 1,706,059 32,896 1,748,400 42,341 2.48% 9,445 0.54%224 STATE HIGHWAYS FUND 4,663 6,810 6,283 527 41,810 35,527 565.41% 35,000 513.95%

110-7070 GOV. BLDG/GROUNDS 277,294 331,355 307,221 24,134 338,200 30,979 10.08% 6,845 2.07%110-7100 PARKS/RECREATION 600,755 811,515 749,950 61,565 849,800 99,850 13.31% 38,285 4.72%110-7105 GRAND VALLEY 142,899 175,345 168,833 6,512 161,700 (7,133) -4.22% (13,645) -7.78%

229 SHOOTING CLUB 109,364 164,030 141,846 22,184 127,680 (14,165) -9.99% (36,350) -22.16%228 BRIDLE TRAIL FUND 19,844 28,850 28,088 762 32,950 4,862 17.31% 4,100 14.21%

110-7200 CAMP JIM B SUBSIDY 6,487 7,000 7,000 - 7,000 - 0.00% - 0.00%Sub Total Public Works Department 4,094,012 4,765,300 4,449,884 315,415 4,708,465 258,580 5.81% (56,835) -1.19%

TOTAL OPERATING EXPENDITURES 10,601,112 11,813,921 11,519,815 290,857 12,220,105 700,289 6.08% 406,184 3.44%

410 CAPITAL PROJECTS (CIRF) 2,458,741 2,807,770 2,585,117 222,653 3,069,100 483,983 18.72% 261,330 9.31%

TOTAL NET OPERATING AND CIRF EXPENDITURES 13,059,853 14,621,691 14,104,932 513,510 15,289,205 1,184,273 8.40% 667,514 4.57%

710 WATER WORKS MAINT. & OPERATION TOTAL 4,413,910 4,948,441 4,648,023 300,418 4,783,350 135,328 2.91% (165,090) -3.34%715 WATER WORKS - CRF 1,536,799 2,114,638 1,877,203 237,435 1,642,570 (234,633) -12.50% (472,068) -22.32%

TOTAL WATER WORKS OPER. AND CRF EXPENDITURES 5,950,709 7,063,079 6,525,226 537,852 6,425,920 (99,306) -1.52% (637,158) -9.02%

SUMMARY OF EXPENDITURES BY DEPARTMENT AND FUND

Estimate to Budget Budget to Budget

2017 to 2018 2017 to 2018

25

2017 2017 20182016 2017 EST. UNDER/(OVER) BUDGET $ Change % Change $ Change % change

Fund - Dept. ACCOUNT DESCRIPTION Actual BUDGET TOTAL BUDGET REQUEST Estimate to Budget Budget to Budget

2017 to 2018 2017 to 2018

740 WATER WORKS RETIREMENT BENEFIT FUND - 80,000 28,078 51,922 80,000 51,922 - 0.00%

645 GREEN AREAS MAINTENANCE FUND 28,097 39,590 38,560 1,030 39,610 1,050 2.72% 20 0.05%

820 ROWE ARBORETUM FUND 146,292 313,645 319,874 (6,229) 234,801 (85,073) -26.60% (78,845) -25.14%

420 INSURANCE HRA/FSA - 5,500 - 5,500 5,500 5,500 0.00% - 0.00%

460 MAYOR COURT COMPUTER FUND - 6,000 1,000 5,000 10,000 9,000 900.00% 4,000 66.67%

417 FIRE HOUSE CONSTRUCTION FUND 3,577,670 4,300,000 4,300,000 - - (4,300,000) -100.00% (4,300,000) -100.00%

440 GENERAL RETIREMENT BENEFIT FUND 180,421 100,000 111,277 (11,277) 100,000 (11,277) -10.13% - 0.00%

825 CAMP JIM B 7,000 7,000 7,000 - 7,000 - 0.00% - 0.00%

840 DRUG OFFENDER FUND 411 411 - 411 411 411 - 0.00%

845 CRIMINAL ACTIVITY FUND 1,700 1,700 - 1,700 850 850 (850) -50.00%

850 DUI ENFORCEMENT FUND 945 945 - 945 1,050 1,050 105 11.11%

855 LAW ENFORCEMENT TRAINING FUND 1,600 1,600 - 1,600 6,000 6,000 4,400 275.00%

NOTE: Expenditures are net of transfers and subsidies

26

Council provides policy framework through legislation and guidance to the City Manager to provide services to the Village. Expenditures for Councilare appropriated under the General Fund. Expenditures include the costs associated with the annual audit of the financial statements, Mayor's Courtexpenses and special events, such as July 4th parade and fireworks.

2013 2014 2015 2016 2017 2017 2018 Remarks ACCT.NO. ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ACTUAL BUDGET Estimate BUDGET & Notes

CONTRACTUAL SERVICES110-7010-2035 MEETINGS 615 303 789 239 400 400 400 110-7010-2050 INSURANCE COUNCIL 5,665 6,000 6,248 5,108 5,500 4,810 4,600 110-7010-2135 SPECIAL EVENTS 20,354 13,482 25,025 25,661 25,500 24,000 21,000 Note 1110-7010-2140 MISCELLANEOUS 2,580 6,450 1,955 7,470 1,500 1,500 7,900 Note 2110-7010-2250 TRAINING - - - 684 750 750 750

SUB-TOTAL 29,214 26,235 34,017 39,162 33,650 31,460 34,650

SUPPLIES & MATERIALS110-7010-3140 MISCELLANEOUS 430 187 351 238 500 500 500

SUB-TOTAL 430 187 351 238 500 500 500

OTHER-EXPENSES110-7010-4070 MAYOR'S COURT 1,683 2,511 1,932 1,967 2,600 2,500 2,875 110-7010-5010 ANNUAL AUDIT 37,185 37,101 36,837 37,587 40,000 39,000 42,000 110-7010-5012 SOLICITOR 229,586 165,830 208,908 202,793 200,000 250,000 375,000 Note 3

SUB-TOTAL 268,454 205,442 247,677 242,347 242,600 291,500 419,875

EQUIPMENT110-7010-8010 EQUIPMENT - - 1,788 - - - -

SUB-TOTAL - - 1,788 - - - -

COUNCIL TOTAL 298,098 231,864 283,833 281,748 276,750 323,460 455,025

7010 COUNCIL NOTES

Note 1 Special Events decreased due to reduced fireworks contractNote 2 Miscellaneous Contractual increased due to ordinance codification in 2018 (Performed every 2 years)Note 3 Solicitor 2017 overage and 2018 increase due to planning commission appeal

Council

27

The Clerk/Comptroller office is part of the general and administrative function of the Village and expenditures are appropriated under the GeneralFund. The main functions or services provided by this department include support to various Village departments providing all functions associatedwith budgetary accounting and financial operations. This department is also responsible for investment of City funds, debt issuance, employeeinsurance and retirement information. This department incudes the Clerk/Comptroller, Finance Director/Tax Commissioner, one full-time andone part-time Administrative Assistant.

2013 2014 2015 2016 2017 2017 2018 Remarks ACCT.NO. ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. BUDGET & Notes

SALARIES110-7020-1100 CLERK/COMPTROLLER FT 190,204 193,868 146,160 136,304 146,585 145,000 154,700 110-7020-1200 SALARIES CLERK/COMP PT 43,756 42,848 50,797 65,144 69,015 62,500 69,400

SUB-TOTAL 233,960 236,716 196,957 201,449 215,600 207,500 224,100

CONTRACTUAL SERVICES110-7020-2010 PROFESSIONAL SERVICES 14,100 15,833 17,266 17,474 18,000 17,650 18,500 Note 1110-7020-2030 DUES/SUBSCRIPTIONS 195 390 430 400 550 500 500 110-7020-2035 MEETINGS 40 80 66 40 100 200 300 Note 2110-7020-2140 MISC CONTRACTUAL 375 218 707 1,426 1,100 1,100 1,550 Note 3110-7020-2190 R & M OFFICE EQUIPMENT 11,724 13,016 11,061 14,735 13,500 14,750 20,000 Note 4110-7020-2250 TRAINING 1,764 1,405 3,619 4,785 5,200 6,000 6,000 Note 5110-7020-2260 UNIFORMS - - - - - - -

SUB-TOTAL 28,198 30,942 33,150 38,860 38,450 40,200 46,850

SUPPLIES & MATERIALS110-7020-3140 MISCELLANEOUS - 932 6 504 850 800 850 110-7020-3190 PAPER & OFFICE SUPPLIES 2,756 6,359 2,907 3,373 5,000 5,000 5,000 110-7020-3230 POSTAGE 2,467 2,652 3,619 3,628 4,050 4,050 4,050 110-7020-3290 SMALL TOOLS & EQUIPMENT 85 - - - 100 100 100

SUB-TOTAL 5,308 9,943 6,531 7,506 10,000 9,951 10,000 UTILITIES & SUNDRY

110-7020-4080 REFUNDS 237,673 150,168 384,526 228,064 225,000 275,000 225,000 110-7020-4100 MOBILE TELEPHONES - - 840 840 840 840 1,100

SUB-TOTAL 237,673 150,168 385,366 228,904 225,840 275,840 226,100

OTHER EXPENSES110-7020-5040 BULLETINS 20,525 22,522 19,113 21,585 23,000 23,000 26,000 110-7020-5100 COURT AUDITOR & TREAS. FEES 45,538 12,037 9,545 9,787 11,000 10,055 11,000 110-7020-5105 ELECTION DED. BY AUDITOR - 3,280 - 6,748 - 1,124 7,000 Note 6110-7020-5180 I.C.R.C. 46,510 37,604 28,260 48,529 40,000 39,599 40,000

SUB-TOTAL 112,574 75,444 56,918 86,649 74,000 73,778 84,000

CLERK/COMPTROLLER

28


PERSONNEL COSTS110-7020-6010 LONGEVITY & UNUSED SICK PAY 3,139 2,275 1,050 1,965 2,490 2,500 2,550 110-7020-6015 MEDICAL/EARN/LIFE 32,095 35,030 45,276 41,253 45,470 43,500 43,200 110-7020-6017 HSA/HRA 4,450 4,600 5,538 5,500 5,700 6,800 7,900 110-7020-6035 PUBLIC EMPLOYEES RETIREMENT 33,087 32,757 27,746 28,371 30,355 29,050 31,550 110-7020-6045 MEDICARE 2,709 2,644 2,466 2,166 2,485 2,589 2,600 110-7020-6060 TERMINATION PAY - - - - - - -

SUB-TOTAL 75,480 77,306 82,076 79,254 86,500 84,440 87,800

EQUIPMENT110-7020-8010 EQUIPMENT - 529 - - 1,500 1,000 1,500

SOFTWARE UPGRADE 17,863 - - 5,146 5,497 1,519 - SUB-TOTAL 17,863 529 - 5,146 6,997 2,519 1,500

CLERK/COMPTROLLER TOTAL 711,055 581,048 760,998 647,769 657,387 694,227 680,350

7020 CLERK/COMPTROLLER NOTES

Note 1 Professional services increased due to the greater fees associated with the increased investment balances in the managed funds account.Note 2 Meetings increased to allow additional staff to attend SWOTAA tax meetingsNote 3 Misc. Contractual increased due to a one time software license purchaseNote 4 R & M Office Equipment increased due to reallocation of software expense between the General and Water FundsNote 5 Training higher in 2017 due to Finance Director's appointment to GFOA Committee on Accounting, Auditing, and Financial Reporting (CAAFR).

Committee meets two times per yearNote 6 Election Deduction increased due to expected election expenses from the county auditor

29

The City Manager's office is part of the general and administrative function of the Village and expenditures are appropriated under the General Fund. The main functions of this department include the administration and execution of City Council policy; administration and supervision of all City departments, and the administration of zoning, subdivision, and other land use regulations. This department includes the City Manager,Assistant City Manager, City Engineer/Project Manager, Director of Administrative Services, and 1.5 Administrative Assistants.


SALARIES110-7030-1100 SALARIES CITY MGR OFFICE FT 480,530 473,196 449,948 420,150 545,610 545,610 583,400

SUB-TOTAL 480,530 473,196 449,948 420,150 545,610 545,610 583,400 CONTRACTUAL SERVICES

110-7030-2012 PROF. SERVICES-ACM/ENGINEER 1,393 228 626 610 1,500 1,500 2,000 Note 1110-7030-2030 DUES/SUBSCRIPTIONS 7,361 7,406 7,822 7,482 9,700 9,700 8,900 110-7030-2035 MEETINGS 987 621 766 660 800 800 950 110-7030-2140 MISC CONTRACTUAL 1,857 2,548 2,363 3,178 2,500 2,000 5,200 Note 2110-7030-2190 R & M OFFICE EQUIPMENT 2,907 3,649 2,908 4,671 11,500 10,000 3,750 Note 3110-7030-2250 TRAINING 2,331 466 4,655 807 6,600 3,600 8,850 Note 4

SUB-TOTAL 16,836 14,917 19,141 17,408 32,600 27,599 29,650 SUPPLIES & MATERIALS

110-7030-3090 GASOLINE & OIL 2,572 2,476 2,270 1,965 3,000 3,000 3,000 110-7030-3140 MISCELLANEOUS 617 211 176 274 500 500 500 110-7030-3170 VEHICLE PARTS 528 632 450 1,317 1,000 800 1,000 110-7030-3190 PAPER & OFFICE SUPPLIES 4,983 3,180 4,210 4,792 5,500 5,500 5,500 110-7030-3230 POSTAGE 1,100 990 1,350 1,258 1,500 1,000 1,500


110-7030-4010 AUTO EXPENSE - - - - - - - 110-7030-4100 MOBILE TELEPHONES 2,395 2,474 2,619 2,502 2,880 3,320 5,100 Note 5

SUB-TOTAL 2,395 2,474 2,619 2,502 2,880 3,320 5,100 PERSONNEL COSTS

110-7030-6010 LONGEVITY & UNUSED SICK PAY 7,915 5,768 4,803 2,332 3,300 3,300 3,350 110-7030-6015 MEDICAL/EARN/LIFE 34,184 34,411 40,590 35,966 56,830 56,830 44,600 110-7030-6017 HSA/HRA 5,785 6,575 6,425 5,983 8,275 8,275 10,600 110-7030-6018 WELLNESS INCENTIVES - - - - - 110-7030-6035 PUBLIC EMPLOYEES RETIREMENT 67,590 67,906 63,231 58,975 76,685 76,685 81,950 110-7030-6045 MEDICARE 7,384 7,645 6,375 6,451 7,975 7,975 8,550 110-7030-6060 TERMINATION PAY 27,912 48,269 - - - - - 110-7030-6270 WORKERS' COMPENSATION 24,756 20,688 16,532 22,541 16,925 16,850 23,500 Note 6

SUB-TOTAL 175,526 191,262 137,955 132,249 169,990 169,915 172,550

CITY MANAGER

30

EQUIPMENT110-7030-8010 EQUIPMENT 559 8,130 692 16,890 1,000 2,402 11,600 Note 7110-7030-8020 VEHICLE - - - - -

SUB-TOTAL 559 8,130 692 16,890 1,000 2,402 11,600

OFFICE OF CITY MANAGER TOTAL 685,646 697,469 618,812 598,806 763,580 759,647 813,800

7030 CITY MANAGER NOTES

Note 1 Expected increase in legal advertising costsNote 2 Misc. Contractual increased due to the commencement of the student federal work study programNote 3 R&M Equipment decrease due to AutoCAD software paid in full thru 2019Note 4 Training increased due to addition of Dir. of Admin Services & City Manager did not attend ICMA in 2017, but expected to in 2018Note 5 Increase due to addition of Dir of Admin ServicesNote 6 Workers' Compensation increased due to realignment of employee costs into the City Manager budget and increase in program

management feesNote 7 One time purchase of administrative copier in 2018

31

The Technology Services office is part of the general and administrative function of the Village and expenditures are appropriated under the General Fund. The main function of this account is to plan, develop, implement and support technology, including but not limited to information systems, communication systems, facility automation and mechanical systems.


SALARIES110-7040-1100 SALARIES TECHNICAL SERVICES 97,740 95,722 97,632 100,859 104,900 104,900 107,800

SUB-TOTAL 97,740 95,722 97,632 100,859 104,900 104,900 107,800

CONTRACTUAL SERVICES110-7040-2140 MISCELLANEOUS-CONTRACTUAL 3,317 4,735 8,601 6,725 8,300 8,000 7,900

SUB-TOTAL 3,317 4,735 8,601 6,725 8,300 8,000 7,900

SUPPLIES & MATERIALS110-7040-3090 GASOLINE & OIL 225 524 168 160 250 450 550 110-7040-3140 MISCELLANEOUS 2,332 1,342 2,372 1,844 2,500 2,100 2,500 110-7040-3170 VEHICLE PARTS - - 138 171 200 200 200 110-7040-3290 SMALL TOOLS 80 96 174 181 200 175 200

SUB-TOTAL 2,638 1,962 2,852 2,356 3,150 2,925 3,450

UTILITIES & SUNDRY110-7040-4100 MOBILE TELEPHONES 597 599 601 602 650 610 650

SUB-TOTAL 597 599 601 602 650 610 650

PERSONNEL COSTS110-7040-6010 LONGEVITY & UNUSED SICK PAY 2,860 2,896 2,933 2,966 3,380 3,350 3,450 110-7040-6015 MEDICAL/EARN/LIFE 8,284 9,862 10,470 10,807 11,960 11,600 11,850 110-7040-6017 HSA 2,050 2,100 2,150 2,150 2,100 2,100 2,100 110-7040-6035 PUBLIC EMPLOYEES RETIREMENT 13,831 13,548 13,816 14,309 14,890 14,700 15,300 110-7040-6045 MEDICARE 1,398 1,343 1,359 1,419 1,575 1,500 1,650

SUB-TOTAL 28,423 29,749 30,729 31,651 33,905 33,250 34,350

EQUIPMENT110-7040-8010 EQUIPMENT 1,591 1,306 1,037 2,700 14,300 14,250 13,500 Note 1

SUB-TOTAL 1,591 1,306 1,037 2,700 14,300 14,250 13,500

TECHNICAL SERVICES TOTAL 134,305 134,074 141,451 144,893 165,205 163,935 167,650

7040 TECHNICAL SERVICE NOTESNote 1 Equipment request includes two replacement servers $11,000 (7 years old) and one replacement network switch at Public Works ($2,300)

TECHNOLOGY SERVICES

32

The Inspection Division is part of the administrative function of the Village and expenditures are appropriated under the General Fund. The Villagecontracts with Hamilton County to provide all state-mandated Health District Services, which includes the septic inspection program that began January2017. The Inspection Division will continue the transition of the septic inspection program into 2018 and will take on additional inspection services.Such services include, but are not be limited to, Village-owned septic system design and maintenance, subdivision and individual constructioninspection, site clearance release inspections, driveway/ROW inspections, erosion and storm water concerns, and Village property encroachments.


SALARIES110-7170-1200 SALARIES INSPECTION DEPT 34,020 33,314 33,982 35,104 36,520 36,520 38,550

SUB-TOTAL 34,020 33,314 33,982 35,104 36,520 36,520 38,550

CONTRACTUAL SERVICES110-7170-2010 PROFESSIONAL SERVICES 39,662 41,645 42,895 44,265 55,050 55,050 56,800 Note 1110-7170-2140 MISC. CONTRACTUAL - - - 500 500 500 1,000 Note 2110-7170-2250 TRAINING - - - - 500 500 - 110-7170-2260 UNIFORMS 245 - - 148 400 350 400

SUB-TOTAL 39,908 41,645 42,895 44,913 56,450 56,400 58,200

SUPPLIES & MATERIALS110-7170-3090 GASOLINE & OIL 1,279 1,917 673 562 1,500 1,000 1,250 110-7170-3140 MISCELLANEOUS 889 1,251 667 829 1,200 1,000 1,000 110-7170-3170 VEHICLE PARTS - 244 - 181 400 400 400

SUB-TOTAL 2,168 3,411 1,340 1,571 3,100 2,400 2,650

PERSONNEL COSTS110-7170-6010 LONGEVITY & UNUSED SICK PAY - - - - - - - 110-7170-6015 MEDICAL/EARN/LIFE - - - - - - - 110-7170-6017 HSA/HRA - - - - - - - 110-7170-6035 PUBLIC EMPLOYEES RETIREMENT 4,763 4,664 4,758 4,915 5,120 5,120 5,400 110-7170-6045 MEDICARE 496 483 493 509 540 530 600 110-7170-6060 TERMINATION PAY - - - - - - -

SUB-TOTAL 5,258 5,147 5,250 5,424 5,660 5,650 6,000

INSPECTION DEPT TOTAL 81,354 83,518 83,467 87,012 101,730 100,970 105,400

7170 INSPECTION DEPARTMENT NOTES

Note 1 Per Hamilton County Public Health annual contract for servicesNote 2 Hamilton County annual septic inspection fees for Village owned properties

INSPECTION DIVISION

33

Expenditures for the Police Department are appropriated under the General Fund. The function of the Police Department/Indian Hill Rangers is to provide for the safety and welfare of the citizens of the Village of Indian Hill through maintenance of effective law enforcement systems, which include; crime prevention, patrol, traffic enforcement, follow-up criminal investigations, and community relations.


SALARIES110-7110-1100 SALARIES 2,043,457 2,005,947 2,089,281 2,149,986 2,275,195 2,270,307 2,395,000 110-7110-1101 OIC AND FTO PAY 4,228 6,173 7,424 6,778 5,300 5,140 6,000 Note 1110-7110-1200 SALARIES PART TIME - - 3,119 5,695 6,700 6,700 7,700 Note 2

SUB-TOTAL 2,047,684 2,012,120 2,099,824 2,162,459 2,287,195 2,282,147 2,408,700

CONTRACTUAL SERVICES110-7110-2030 DUES/SUBSCRIPTIONS 1,818 1,554 1,120 1,395 8,900 7,900 11,850 Note 3110-7110-2035 MEETINGS 304 538 1,180 1,110 1,400 1,400 1,400 110-7110-2040 EMPLOYMENT/ PHYSICALS - 499 2,515 2,520 - - - 110-7110-2050 INSURANCE 34,162 39,500 37,489 30,648 33,000 29,500 27,600 110-7110-2051 INSURANCE CONTINGENCY 1,473 2,131 1,547 - - 750 - 110-7110-2130 R&M-EQUIPMENT(data master/ID scan) 424 444 897 568 750 465 500 110-7110-2140 MISC. CONTRACTUAL 4,669 5,959 7,755 5,673 8,100 6,600 8,000 110-7110-2150 R&M - COMMUNICATION EQUIP 22,960 23,796 26,748 26,319 31,500 31,500 32,000 110-7110-2170 R&M - VEHICLES 1,936 2,467 2,055 1,708 2,000 2,000 2,000 110-7110-2180 R&M - DEPT/BLDG MAINT 300 2,056 3,346 - - - - 110-7110-2190 R&M - OFFICE EQUIPMENT 4,000 3,698 4,705 4,370 4,500 4,500 4,500 110-7110-2250 TRAINING 9,828 17,796 19,170 17,287 20,000 20,000 30,000 Note 4110-7110-2260 UNIFORMS 23,007 15,768 28,162 32,470 35,500 35,500 35,500

SUB-TOTAL 104,880 116,206 136,689 124,067 145,650 140,116 153,350

SUPPLIES & MATERIALS110-7110-3010 FIREARMS SUPPLIES/AMMUNITION 2,874 4,030 8,219 7,905 11,500 11,500 12,500 110-7110-3020 INVESTIGATIVE RESOURCES 6,642 4,731 4,823 5,486 7,000 6,000 8,500 Note 5110-7110-3090 GASOLINE & OIL 42,557 35,016 25,513 26,629 45,000 32,000 35,000 110-7110-3120 COMMUNITY/SCHOOL LIAISON 1,795 1,292 3,426 2,943 3,000 3,000 3,000 110-7110-3140 MISCELLANEOUS 1,430 1,446 3,693 1,905 2,600 2,600 2,600 110-7110-3170 VEHICLE PARTS 5,302 3,231 3,736 2,624 2,000 2,500 2,000 110-7110-3190 PAPER & OFFICE SUPPLIES 6,829 6,533 6,809 7,698 7,800 7,800 7,800 110-7110-3230 POSTAGE 942 2,199 1,584 1,393 1,800 1,282 1,800 110-7110-3280 TIRES 3,467 3,373 3,401 3,444 3,500 3,500 3,000 110-7110-3290 SMALL TOOLS & EQUIPMENT 5,310 1,870 4,240 3,864 4,700 4,700 4,000 Note 6

SUB-TOTAL 77,148 63,721 65,444 63,891 88,900 74,884 80,200

POLICE DEPARTMENT

34


UTILITIES & SUNDRY110-7110-4030 ELECTRIC 12,089 14,147 15,016 13,003 19,000 16,000 16,000 110-7110-4080 ALARM REFUNDS - - - 6,102 250 - 250 110-7110-4100 TELEPHONE 9,018 9,069 9,112 9,225 11,800 11,800 12,500

SUB-TOTAL 21,107 23,216 24,128 28,331 31,050 27,800 28,750

PERSONNEL COSTS/FRINGE BENEFITS110-7110-6010 LONGEVITY & UNUSED SICK PAY 47,796 50,962 49,588 48,634 56,415 56,415 58,750 110-7110-6015 MEDICAL/EARN/LIFE 222,271 255,741 259,977 273,069 301,510 297,000 288,800 110-7110-6017 HSA/HRA 31,265 32,150 31,308 32,725 33,150 37,475 41,800 110-7110-6020 POLICE RETIREMENT FUND 428,515 342,867 357,849 368,545 389,285 385,392 410,950 110-7110-6035 PUBLIC EMPLOYEES RETIREMENT 39,339 38,394 40,005 41,342 42,935 42,506 44,300 110-7110-6045 MEDICARE 28,082 27,602 29,608 31,724 33,890 32,628 35,700 110-7110-6055 TUITION REIMBURSEMENT - 17,015 9,535 - - - 110-7110-6060 POLICE TERMINATION PAY - - - - - - - 110-7110-6270 WORKER'S COMPENSATION 57,390 49,190 44,390 29,141 54,015 30,580 41,100

SUB-TOTAL 854,659 796,906 829,740 834,715 911,200 881,997 921,400

EQUIPMENT (OVER $500)110-7110-8010 EQUIPMENT 5,184 6,975 16,772 5,836 8,000 28,650 20,600 Note 7110-7110-8020 VEHICLES (PATROL) 35,423 - - - - - - 110-7110-8030 UNMARKED VEHICLE 36,672 - - - - - - 110-7110-8040 FIRE ARMS - 2,412 3,677 3,732 - - 2,160 Note 8110-7110-8045 BODY ARMOR 700 - - 12,437 800 800 900 110-7110-8060 FURNITURE 1,053 - - 1,355 - - 1,300 Note 9110-7110-8080 TASERS 4,368 9,506 6,049 1,600 2,950 2,798 1,955 Note 10

SUB-TOTAL 83,400 18,894 26,498 24,960 11,750 32,248 26,915

POLICE DEPARTMENT TOTAL 3,188,879 3,031,063 3,182,323 3,238,422 3,475,745 3,439,192 3,619,315

35

Police Department Notes:

Note 1 OIC & FTO increased slightly for 2018 because of two Lieutenants going to PELC (Police Executive Leadership College) for one week during 3 months.Note 2 SALARIES PART-TIME increased slightly for 2018 to ensure adequate dispatcher coverage in order to allow officers to remain on the road. Note 3 DUES & SUBSCRIPTIONS is expected to be slightly below budget for 2017 because of the dues/fees for Lexipol being prorated. The increase for

2018 is for the daily updates and training subscription. Note 4 The increased request for the 2018 TRAINING budget is because of sending two new Lieutenants (Lt. Watts and Lt. Cogliano) to PELC. Note 5 The increased request for INVESTIGATIVE RESOURCES for 2018 is due to the mandated Hamilton County increase in Coroner fees and several

items needed for the Property Room.Note 6 The 2018 request for SMALL TOOLS & EQUIPMENT is for a fan for the men's locker room and coyote equipment/supplies.Note 7 The request for EQUIPMENT is increased to $18,000 to purchase new MDC's (Mobil Data Computers). The current MDC's are over 20 years old

and this is a required update by Hamilton County (Out of warranty) and $2,600 for computers. Actual 2017 expenditures were $20,850 higher due tothe Lexipol implementation costs (Paid directly by MVRMA reserves and realized as a revenue).

Note 8 This 2018 request for FIREARMS is for a Coyote rifle.Note 9 The FURNITURE request is for new chairs for the kitchen/break area.Note 10 The 2018 request for TASERS is to purchase the department's annual taser equipment.

36

Expenditures for the fire contract are appropriated under the General Fund. The fire department function is provided to preserve and protect lifeand property by the prevention and extinguishing of fires and the rapid treatment and removal of sick and injured persons. The Village contractswith the Madeira and Indian Hill Joint Fire District for services and splits the cost with the City of Madeira.


OTHER EXPENSES110-7115-5080 CONTRACT-MADEIRA & IH FIRE 1,462,084 1,474,054 1,440,863 1,491,939 1,578,225 1,560,000 1,640,100 Note 1110-7115-5150 GASOLINE FIRE DEPT-REIMBURSED 4,964 4,794 5,235 3,233 5,000 3,500 5,000 110-7115-5160 HYDRANT EXPENSE 24,603 12,240 25,000 13,277 25,000 25,000 25,000

FIRE PROTECTION TOTAL 1,491,650 1,491,087 1,471,098 1,508,450 1,608,225 1,588,500 1,670,100

FIRE PROTECTION NOTES:Note 1: Budget request reduced for estimated EMS fees of $90,000

FIRE PROTECTION

37

The function of this account is to track expenditures associated with waste and recycling collection and is appropriated under the General Fund.Waste collection falls under the supervision of the Public Works Department. Approximately 2,100 pick ups are made weekly. The recyclingprogram mirrors the waste coolection program except that it is bi-weekly. The department currently collects plastic, aluminum cans andnewsprint. Budget is roughly 75% waste collection and 25% recycling.

2013 2014 2015 2016 2017 2017 2018 Remarks ACCT. NO. ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. BUDGET & Notes

SALARIES110-7160-1100 SALARIES 726,834 700,749 706,830 721,951 741,495 715,000 708,700 Note 1


110-7160-2017 DISPOSAL CHARGE-WASTE 78,298 77,975 85,400 89,556 93,000 92,593 95,000 Note 2110-7160-2018 DISPOSAL CHARGE-RECYCLING 6,843 - - 10,173 18,500 12,500 7,000 Note 3110-7160-2050 INSURANCE 14,943 21,000 16,245 13,281 14,300 13,000 12,000 110-7160-2051 INSURANCE CONTINGENCY 656 957 - - - 2,500 - 110-7160-2140 R & M-MISCELLANEOUS 380 876 1,550 1,692 1,750 1,447 1,500 110-7160-2170 R & M-VEHICLES 5,200 35,571 30,812 2,346 8,000 6,000 6,500 Note 4110-7160-2250 TRAINING 449 703 436 799 1,050 856 1,300 110-7160-2260 UNIFORMS & SHOES 3,772 4,675 4,589 5,058 6,500 6,033 7,000


110-7160-3090 GASOLINE, DIESEL, OIL 85,827 93,253 70,929 61,422 98,000 75,000 80,000 110-7160-3140 MISCELLANEOUS 2,564 2,098 3,080 2,860 2,500 2,490 2,500 110-7160-3170 VEHICLE PARTS 10,469 15,178 9,688 8,493 12,750 14,140 12,750 110-7160-3280 TIRES 6,426 10,325 9,497 9,417 9,500 8,900 10,000 110-7160-3290 SMALL TOOLS & EQUIPMENT 1,500 1,300 150 188 1,500 575 750


110-7160-6010 LONGEVITY & UNUSED SICK PAY 13,920 15,763 14,481 19,567 20,650 17,500 17,600 110-7160-6015 MEDICAL/EARN/LIFE 99,299 118,487 117,464 113,685 122,350 112,500 90,900 Note 1110-7160-6017 HSA/HRA 13,475 15,416 14,596 14,200 16,000 16,725 13,450 110-7160-6035 PUBLIC EMPLOYEES RETIREMENT 101,923 99,195 100,270 102,704 105,450 100,161 100,400 110-7160-6045 MEDICARE 10,391 9,995 10,445 10,478 11,055 11,295 10,550 110-7160-6060 TERMINATION PAY - - - - - - - 110-7160-6270 WORKER'S COMPENSATION 20,466 19,081 14,070 10,204 12,815 9,791 12,200

SUB-TOTAL 259,475 277,937 271,327 270,838 288,320 267,972 245,100

WASTE/RECYCLING COLLECTION

38

EQUIPMENT110-7160-8010 EQUIPMENT 1,045 1,144 950 - 950 950 4,000 Note 5110-7160-8030 TRUCKS 95,552 - - - - - -

SUB-TOTAL 96,597 1,144 950 - 950 950 4,000 WASTE/RECYCLING COLLECTION TOTAL 1,300,232 1,243,741 1,211,482 1,198,074 1,298,115 1,219,956 1,194,100

7160 WASTE/RECYCLING COLLECTION NOTESNote 1 Salaries reduced due to staff realignment in 2017Note 2 Disposal Charge-Waste increased based on additional tonnage being hauled to landfillNote 3 Disposal Charge-Recycling decreased due to the elimination of dumping fees for recycling disposal Note 4 R & M Vehicles decreased due to in-house diagnosticNote 5 Requesting funds to replace pressure washer for cleaning vehicles (50% Waste and 50% Streets)

39

Expenditures for snow removal activities is under the Public Works Department and is appropriated under the General Fund. The function of

this account is to track road salt and overtime costs associated with snow removal on the Village's roadways. Additional costs associated with street maintenance is administered under the Street Construction Maintenance and Repair Fund (SCMR)


SALARIES110-7130-1400 SALARIES-SNOW REMOVAL 20,229 49,499 30,916 19,915 50,000 17,320 50,000 Note 1

SUB-TOTAL 20,229 49,499 30,916 19,915 50,000 17,320 50,000

CONTRACTUAL SERVICES110-7130-2130 R & M-EQUIPMENT 86 - - - 500 - 4,000 Note 2110-7130-2170 R & M-VEHICLES 644 - - - 750 - 750

SUB-TOTAL 730 - - - 1,250 - 4,750

SUPPLIES & MATERIALS110-7130-3130 R & M-EQUIPMENT 5,420 4,870 1,176 4,462 5,000 3,422 5,000 110-7130-3140 MISCELLANEOUS 1,880 1,164 - 2,003 2,000 1,014 2,000 110-7130-3170 R & M-VEHICLES 1,094 10,549 1,008 - 1,350 707 1,350 110-7130-3250 SALT 107,934 214,084 134,270 90,178 136,000 89,513 136,000

SUB-TOTAL 116,328 230,667 136,455 96,643 144,350 94,655 144,350

PERSONNEL COSTS110-7130-6035 PUBLIC EMPLOYEES RETIREMENT 2,776 5,670 4,328 2,788 7,000 2,425 7,000 110-7130-6045 MEDICARE 279 569 434 279 725 249 725

SUB-TOTAL 3,055 6,239 4,762 3,067 7,725 2,673 7,725

EQUIPMENT110-7130-8010 EQUIPMENT - 13,500 8,809 - - - -

SUB-TOTAL - 13,500 8,809 - - - -

SNOW REMOVAL TOTAL 140,342 299,905 180,942 119,625 203,325 114,649 206,825

7130 SNOW REMOVAL NOTESNote 1 Salaries budgeted to account for unknown number of snow events throughout the yearNote 2 Requesting funds to install catch tray on salt V-Box spreader

SNOW REMOVAL

40

The Street Maintenance and Repair Fund is a mandatory fund required by the Ohio Revised Code. The purpose of this fund is to maintain the streets androadways of the Village. This includes storm sewer drainage, snow removal, brush pick up and signage. Revenue to operate this fund comes from GasolineTaxes and Auto Taxes based on auto registrations in the Village. The major portion of revenue, however, comes through transfers from the General Fund.


SALARIES222-8050-1100 SALARIES-STREET M & R 869,499 856,757 883,950 951,132 971,070 978,000 998,700 Note 1222-8050-1200 SALARIES - PART TIME - 6,308 14,040 14,588 25,310 25,325 25,300

SUB-TOTAL 869,499 863,065 897,990 965,720 996,380 1,003,325 1,024,000

CONTRACTUAL SERVICES222-8050-2050 INSURANCE 11,296 14,000 12,496 10,216 11,000 10,000 9,200 222-8050-2051 INSURANCE CONTINGENCY - - 200 2,300 - - - 222-8050-2130 R & M EQUIPMENT 6,787 7,798 1,308 6,245 5,000 4,000 5,000 222-8050-2140 R&M - MISCELLANEOUS 22,864 23,547 21,962 26,402 26,500 25,500 26,500 222-8050-2170 R&M - VEHICLES 7,994 1,080 2,990 3,196 5,000 4,500 5,000 222-8050-2240 STREET MAINTENANCE 30,745 39,758 46,468 37,982 55,000 55,000 56,000 222-8050-2250 TRAINING 1,365 940 1,204 1,619 2,000 2,000 2,250 222-8050-2260 UNIFORMS & SHOES 5,058 5,343 5,644 5,690 6,500 6,300 6,500 222-8050-2290 TREE MAINTENANCE 9,965 12,690 17,933 17,947 20,000 19,700 20,000

SUB-TOTAL 96,074 105,156 110,206 111,598 131,000 127,000 130,450

SUPPLIES & MATERIALS222-8050-3017 ASPHALT/GRAVEL 18,436 17,830 19,643 17,203 18,000 17,000 18,000 222-8050-3025 CONSTRUCTION MATERIALS 9,401 11,745 11,783 13,896 14,000 14,000 14,000 222-8050-3090 GASOLINE & OIL 71,269 73,441 47,326 36,094 75,000 45,000 50,000 222-8050-3130 R & M EQUIPMENT 7,396 7,340 9,878 10,161 8,000 7,000 9,000 Note 2222-8050-3140 MISCELLANEOUS 7,755 8,279 6,251 8,352 8,500 8,000 8,500 222-8050-3170 VEHICLE PARTS 12,276 12,140 11,614 10,655 16,500 13,500 14,000 222-8050-3190 POSTAGE & OFFICE SUPPLIES 2,027 1,283 1,375 1,950 2,300 2,300 2,300 222-8050-3255 SIGNS 13,298 13,821 6,762 9,127 14,000 13,000 14,000 222-8050-3280 TIRES 5,856 5,777 5,937 5,748 6,000 5,500 6,000 222-8050-3290 SMALL TOOLS 3,216 2,845 3,549 4,073 4,200 4,200 4,500

SUB-TOTAL 150,930 154,501 124,117 117,259 166,500 129,501 140,300

UTILITIES & SUNDRY222-8050-4030 ELECTRIC 23,680 23,412 23,783 25,177 26,730 24,500 26,750 222-8050-4100 TELEPHONE 2,427 3,105 3,160 3,341 4,650 4,000 4,250

SUB-TOTAL 26,107 26,516 26,943 28,518 31,380 28,500 31,000

STREET MAINTENANCE & REPAIR (SCMR)

41


PERSONNEL COSTS222-8050-6010 LONGEVITY & UNUSED SICK PAY 22,327 24,004 24,806 27,258 32,750 32,750 29,500 222-8050-6015 MEDICAL/EARN/LIFE 124,936 150,315 150,401 155,140 167,250 170,750 164,800 222-8050-6017 HSA/HRA 18,183 17,300 17,250 18,050 20,750 20,125 18,900 222-8050-6018 WELLNESS INCENTIVES - - - - - - - 222-8050-6035 PUBLIC EMPLOYEES RETIREMENT 123,386 123,832 127,475 137,321 132,905 140,466 136,750 Note 1222-8050-6045 MEDICARE 12,413 12,580 12,926 13,934 14,030 14,228 14,400 Note 1222-8050-6055 TUITION REIMBURSEMENT - - - - - - - 222-8050-6060 TERMINATION PAY - - - - - - - 222-8050-6270 WORKER'S COMPENSATION 23,653 20,880 20,449 12,980 15,710 13,417 16,200

SUB-TOTAL 324,898 348,911 353,308 364,683 383,395 391,735 380,550

EQUIPMENT222-8050-8010 EQUIPMENT 11,150 12,489 8,753 27,230 30,300 25,998 42,100 Note 3222-8050-8030 TRUCK - 30,757 25,462 - - - -

SUB-TOTAL 11,150 43,246 34,215 27,230 30,300 25,998 42,100

Total SCM&R 1,478,658 1,541,395 1,546,778 1,615,007 1,738,955 1,706,059 1,748,400

8050 STREET MAINTENANCE & REPAIR NOTES

Note 1 Salaries and Personnel Costs are over budget in 2017 because of overtime required due to severe weather related eventsNote 2 R & M Equipment increased due to increased materials used for in-house diagnosticsNote 3 Equipment request includes:

Forklift (New, 20 yr life) 26,000$ Plate Compactor 2,600$ Tool Set for Mechanics 2,500$ Sand Blasting Cabinet 2,300$ Ipad for GIS Mapping 1,300$ Pressure Washer (50%) 4,000$ PW/WW Copier (50%) 2,500$ Hedge Trimmers 900$

42,100$

42

The State Highway Improvement Fund is another fund mandated by the State. The revenue for this fund is derived solely from gasoline andauto taxes and is equal to 7.5% of the total amount granted to the Village. The money for this fund must be spent on state highways.Because of this stipulation, all monies received must be spent on the portion of State Route 126 that falls within the Village's corporate limits.


SALARIES224-8051-1140 SALARIES-SERV.DEPT. LABOR - - - - 2,000 1,980 2,000

SUB-TOTAL - - - - 2,000 1,980 2,000

CONTRACTUAL SERVICES224-8051-2140 MISC CONTRACTUAL 500 562 28 2,170 1,000 750 1,000

SUB-TOTAL 500 562 28 2,170 1,000 750 1,000

SUPPLIES & MATERIALS224-8051-3140 MISC SUPPLIES & MATERIALS 2,159 - 2,144 2,493 3,500 3,250 3,500

SUB-TOTAL 2,159 - 2,144 2,493 3,500 3,250 3,500

OTHER EXPENSES224-8051-5110 CULVERT REPLACEMENT - - - - - - 35,000 Note 1

SUB-TOTAL - - - - - - 35,000

PERSONNEL COSTS224-8051-6035 PUBLIC EMPLOYEES RETIREMENT - - - - 280 277 280 224-8051-6045 MEDICARE - - - - 30 26 30

SUB-TOTAL - - - - 310 304 310

STATE HIGHWAY MAINTENANCE TOTAL 2,659 562 2,172 4,663 6,810 6,283 41,810

8051 STATE HIGHWAY MAINTENANCE NOTES

Note 1 Replace culvert on Remington Rd./State Route 126. Cost includes $35,000 for engineering.

STATE HIGHWAY MAINTENANCE

43

Building & Grounds maintenance is under the Public Works department of the Village and expenditures are appropriated in the General Fund.The function of this account is to appropriate expenditures necessary for the upkeep of municipally-owned buildings and grounds. Expendituresnot accounted for in other areas and which are generally concerned with facility maintenance are charged to this account.


SALARIES110-7070-1200 SALARIES - JANITORIAL 27,297 26,726 30,404 31,537 32,810 32,500 33,800 110-7070-1400 SALARIES-PUBLIC WORKS GROUNDS 61,503 59,987 61,114 61,972 65,295 63,000 69,100

SUB-TOTAL 88,800 86,713 91,517 93,509 98,105 95,500 102,900

CONTRACTUAL SERVICES110-7070-2050 INSURANCE 12,948 14,392 14,287 12,504 13,500 13,000 12,700 110-7070-2051 INSURANCE-CONTINGENCY - - - - - - - 110-7070-2140 R & M MISCELLANEOUS 12,665 13,209 9,143 12,884 14,750 13,500 13,750 110-7070-2160 LAWN/TURF 400 140 215 353 400 400 400 110-7070-2180 R & M DEPT/BLDG MAINT 860 2,828 3,846 4,984 17,250 18,734 33,700 Note 1

SUB-TOTAL 26,873 30,569 27,491 30,725 45,900 45,634 60,550

SUPPLIES & MATERIALS110-7070-3110 JANITORIAL SUPPLIES 2,174 2,742 2,637 1,928 3,000 3,000 3,000 110-7070-3120 WELLNESS EQUIPMENT - - 3,499 3,001 2,000 2,000 2,000 110-7070-3140 MISCELLANEOUS 2,105 1,786 2,822 2,210 3,500 3,250 3,500 110-7070-3160 LANDSCAPE SUPPLIES 2,989 3,774 3,957 3,906 4,000 3,750 4,000 110-7070-3170 R & M VEHICLE MAINT START UP COSTS - 1,483 871 - 1,200 1,200 1,200 110-7070-3180 R & M DEPT/BLDG MAINT. 1,470 1,493 1,581 1,471 2,000 1,987 3,000 Note 2

SUB-TOTAL 8,738 11,279 15,365 12,517 15,700 15,187 16,700

UTILITIES & SUNDRY110-7070-4030 GAS AND ELECTRIC 14,950 11,553 13,644 12,408 15,500 13,500 14,000 110-7070-4100 TELEPHONE 6,267 6,147 5,894 6,643 8,200 7,600 8,000 110-7070-4270 WATER 6,042 4,062 5,620 6,488 6,000 6,000 6,000

SUB-TOTAL 27,258 21,762 25,158 25,539 29,700 27,100 28,000

OTHER110-7070-5020 HISTORICAL BLDG. REIMBURSEMENTS 9,379 9,997 10,000 8,326 10,000 10,000 10,000 110-7070-5021 HISTORICAL ASSISTANCE/CONTINGENCY - - - 966 1,000 1,000 6,250 Note 3

SUB-TOTAL 9,379 9,997 10,000 9,292 11,000 11,000 16,250

GOVERNMENT BUILDINGS & GROUNDS

44


PERSONNEL COSTS110-7070-6010 LONGEVITY & UNUSED SICK PAY 2,458 2,400 3,170 3,765 1,580 - 1,600 110-7070-6015 MEDICAL/EARN/LIFE 18,483 17,146 16,203 16,609 25,850 15,000 10,700 110-7070-6017 HSA/HRA 1,350 1,950 2,950 3,300 3,200 2,150 1,100 110-7070-6035 PUBLIC EMPLOYEES RETIREMENT 12,699 12,351 13,034 13,364 13,870 13,370 14,550 110-7070-6045 MEDICARE 893 863 894 920 950 1,143 1,050 110-7070-6060 TERMINATION PAY - - - - - - -

SUB-TOTAL 35,882 34,709 36,252 37,957 45,450 31,663 29,000

LIVINGSTON LODGE110-7070-7510 CLEAN UP 2,160 2,970 3,240 3,780 3,000 2,780 3,500 110-7070-7515 SUPPLIES & MATERIALS 486 704 1,180 504 1,500 1,250 1,500 110-7070-7525 REFUNDS 200 290 - 390 - - - 110-7070-7530 R & M LODGE 2,424 3,641 1,527 2,463 3,300 3,300 3,300 110-7070-7540 UTILITIES - LODGE 5,919 9,027 6,487 6,967 14,000 9,750 10,000 110-7070-7570 BLDG IMPROVEMENTS - - - 23,308 42,000 42,750 18,500 Note 4

SUB-TOTAL 11,189 16,632 12,433 37,413 63,800 59,830 36,800

EQUIPMENT110-7070-8010 EQUIPMENT 1,118 - - - - - - 110-7070-8070 BLDG IMPROVEMENTS 41,170 599 40,821 30,342 21,700 21,307 48,000 Note 5

SUB-TOTAL 42,289 599 40,821 30,342 21,700 21,307 48,000

GOVERNMENT BUILDINGS & GROUNDS TOTAL 250,409 212,260 259,037 277,294 331,355 307,221 338,200

7070 GOVERNMENT BUILDINGS & GROUNDS NOTES

Note 1 R & M DEPT/BLDG MAIN - increased to be more proactive with preventive maint. cost (e.g. garage door maint., pest control, hvac,etc.)Note 2 R & M DEPT/BLDG MAIN - increased material costs due to Public Works ability to perform in-house maintenanceNote 3 Historical Society Assistance increased $5,250 for tree maintenance at Little Red SchoolhouseNote 4 Building Improvements Request: 13,250$ Gutters and Snow Breaks

5,250$ Chairs 18,500$

Note 5 Building Improvements Request: 11,000$ Phinney House HVAC (Pre 2002)12,000$ Public Works HVAC (2006)9,500$ Paint Phinney House

15,500$ Paint Administration48,000$

45

Expenditures for Parks & Recreation activities is under the Public Works department and are appropriated in the General Fund. The function of thisaccount is to track expenditures associated with the coordination of recreation activities with the Recreation Commission and the maintenance ofthe many park facilities and grounds owned by the Village.


SALARIES110-7100-1200 RECREATION SALARIES 33,914 33,212 33,880 35,002 36,420 28,500 24,500 Note 1110-7100-1400 PUBLIC WORKS - FT 269,358 260,374 261,821 262,535 365,870 350,000 384,500 Note 2110-7100-1450 PUBLIC WORKS - PT 34,154 13,896 26,575 48,975 59,310 38,000 42,000

SUB-TOTAL 337,426 307,482 322,276 346,512 461,600 416,500 451,000

CONTRACTUAL SERVICES

110-7100-2050 INSURANCE 5,768 7,145 6,248 5,108 5,500 5,000 4,600 110-7100-2140 MISC. CONTRACTUAL 49,942 47,266 54,264 38,026 40,000 39,000 40,000 110-7100-2160 LAWN/TURF MAINT - 135 - - 400 250 400 110-7100-2250 TRAINING 744 880 980 960 1,250 1,250 1,600 110-7100-2260 UNIFORMS 2,314 2,088 2,210 2,779 3,500 3,250 3,500

SUB-TOTAL 58,768 57,514 63,702 46,873 50,650 48,750 50,100

SUPPLIES & MATERIALS110-7100-3050 FIELD MAINTENANCE 22,247 22,011 23,259 23,256 23,850 23,500 24,500 110-7100-3090 GASOLINE & OIL 5,881 5,532 3,700 3,420 6,500 5,500 6,500 110-7100-3110 JANITORIAL/RESTROOM SUPPLIES 2,594 2,214 1,662 2,875 3,000 2,800 3,000 110-7100-3140 MISCELLANEOUS 3,485 4,597 4,952 4,021 5,000 4,000 4,500 110-7100-3170 R & M EQUIPMENT 3,285 3,830 3,416 4,592 4,200 5,200 5,200 Note 3110-7100-3190 PAPER & OFFICE SUPPLIES - - - - - - 200 Note 4110-7100-3220 PLAYGROUND SUPPLIES 1,080 594 2,000 1,260 2,000 2,000 750 110-7100-3290 SMALL TOOLS & EQUIPMENT 458 691 595 678 750 750 750

SUB-TOTAL 39,031 39,468 39,583 40,102 45,300 43,750 45,400

UTILITIES & SUNDRY110-7100-4010 AUTO EXPENSE 1,196 958 443 539 1,300 1,250 1,300 110-7100-4030 GAS & ELECTRIC 8,587 9,136 10,266 9,644 10,300 11,250 11,500 110-7100-4100 TELEPHONE 1,175 1,205 1,094 1,182 1,300 1,700 1,700

SUB-TOTAL 10,958 11,299 11,803 11,366 12,900 14,200 14,500

PARKS & RECREATION

46


PERSONNEL COSTS110-7100-6010 LONGEVITY & UNUSED SICK PAY 7,985 9,105 9,759 7,258 10,315 10,000 10,050 110-7100-6015 MEDICAL/EARN/LIFE 25,166 33,456 27,849 26,716 60,410 56,600 58,300 110-7100-6017 HSA/HRA 4,175 4,841 4,750 4,050 7,800 4,800 6,750 110-7100-6018 WELLNESS INCENTIVES - - - - - - - 110-7100-6035 PUBLIC EMPLOYEES RETIREMENT 47,847 43,802 45,883 48,690 65,375 58,400 63,750 110-7100-6045 MEDICARE 4,953 4,517 4,749 5,037 6,855 6,750 6,700 110-7100-6060 TERMINATION PAY - - - - - - 110-7100-6270 WORKERS' COMPENSATION 15,024 15,083 12,078 6,950 7,310 7,600 9,250

SUB-TOTAL 105,149 110,804 105,068 98,701 158,065 144,150 154,800

EQUIPMENT110-7100-8010 EQUIPMENT 4,667 10,804 1,900 - - - 75,100 Note 5110-7100-8070 BUILDINGS/GROUNDS IMPROVEMENTS 52,450 32,320 45,264 57,201 83,000 82,600 58,900 Note 6

SUB-TOTAL 57,117 43,124 47,164 57,201 83,000 82,600 134,000

PARKS & RECREATION TOTAL 608,449 569,692 589,597 600,755 811,515 749,950 849,800

7100 PARKS & RECREATION NOTESNote 1 Salaries reduced due to the retirement in 2017 of Recreation CoordinatorNote 2 Salaries increased due to staff realignment in 2017Note 3 R&M Equipment - Increase cost of maintenance/repairs on equipmentNote 4 Office Supplies added due to supply needs for new Recreation CoordinatorNote 5 Equipment replacement requests include:

Hedge Trimmers 900$ Bunker Rake (2003) 13,500$ Paint Machine (2005) 20,000$ Two (2) Zero Turn Mowers (2012) 26,000$ Utility Vehicle (2007) 14,700$

75,100$ Note 6 Building/Grounds Improvement Requests include:

Baseball Field Repairs 10,000$ Tree Maintenance-Stephan Field 15,500$ Concrete slab for bleachers (Livingston) 9,500$ Drake Park Irrigation 7,900$ Repair asphalt walking paths in parks 16,000$

58,900$

47

Grand Valley is a park and recreation facility that expenditures are appropriated separately from the other park facilities under the General Fund.

The Grand Valley Preserve was acquired by the Village of Indian Hill in 2002. The site is a 305 acre gravel excavation reclamation project. The major activities in the preserve include several miles of walking trails, fishing and bird watching.


SALARIES110-7105-1100 SALARIES FULL TIME - - - - - - - 110-7105-1200 SALARIES PART TIME 71,025 72,930 75,720 80,126 86,120 86,000 88,300

SUB-TOTAL 71,025 72,930 75,720 80,126 86,120 86,000 88,300

CONTRACTUAL SERVICES110-7105-2030 DUES 55 40 95 123 125 123 150 110-7105-2035 SPECIAL EVENTS/MEETINGS 35 55 275 - 350 150 350 110-7105-2050 INSURANCE 2,328 2,500 2,499 2,043 2,200 2,000 1,900 110-7105-2140 MISCELLANEOUS-CONTRACTUAL 1,099 1,024 6,131 1,966 13,000 11,800 5,000 Note 1110-7105-2180 R & M DEPT/TRAIL MAINT 14,350 19,951 19,910 18,435 25,000 23,500 10,000 Note 2110-7105-2250 TRAINING - - - - 200 - 200 110-7105-2260 UNIFORMS 477 789 943 1,750 1,000 1,000 1,200

SUB-TOTAL 18,344 24,358 29,852 24,317 41,875 38,573 18,800

SUPPLIES & MATERIALS110-7105-3090 GASOLINE & OIL 2,174 2,013 1,345 1,605 2,800 2,000 2,250 110-7105-3110 JANITORIAL SUPPLIES 20 137 110 110 1,200 634 500 110-7105-3140 MISCELLANEOUS 816 995 944 1,956 3,500 3,500 3,500 110-7105-3170 R & M VEHICLES/EQUIPMENT 2,781 78 1,890 1,562 2,000 1,875 2,000 110-7105-3180 R & M SUPPLIES & MATERIALS 341 621 906 1,060 7,500 7,500 7,500 Note 3110-7105-3190 OFFICE SUPPLIES 19 3 32 181 200 200 200 110-7105-3290 SMALL TOOLS 642 300 1,385 1,739 1,000 800 1,000

SUB-TOTAL 6,792 4,147 6,613 8,213 18,200 16,508 16,950

UTILITIES & SUNDRY110-7105-4030 GAS & ELECTRIC 1,147 1,009 1,076 1,219 3,000 2,000 2,000 110-7105-4100 TELEPHONES 730 732 734 736 1,400 1,350 1,400

SUB-TOTAL 1,877 1,741 1,810 1,954 4,400 3,350 3,400

GRAND VALLEY PRESERVE

48


PERSONNEL COSTS110-7105-6010 LONGEVITY & UNUSED SICK PAY - - - - - - - 110-7105-6015 MEDICAL/EARN/LIFE - - - - - - - 110-7105-6017 HSA - - - - - - - 110-7105-6035 PUBLIC EMPLOYEES RETIREMENT 9,944 10,210 10,548 11,218 12,000 12,040 12,000 110-7105-6045 MEDICARE 1,030 1,066 1,112 1,181 1,250 1,247 1,250 110-7105-6060 TERMINATION PAY - - - - - -

SUB-TOTAL 10,973 11,276 11,660 12,399 13,250 13,287 13,250

EQUIPMENT110-7105-8010 EQUIPMENT 11,875 12,435 12,890 4,000 3,615 - 110-7105-8070 BUILDING IMPROVEMENTS - 3,519 3,000 7,500 7,500 21,000 Note 4

SUB-TOTAL - 11,875 15,954 15,890 11,500 11,115 21,000

7105 GRAND VALLEY TOTAL 109,012 126,328 141,609 142,899 175,345 168,833 161,700

7105 GRAND VALLEY NOTESNote 1 Reduced due to no fish stocking in 2018. Includes Rumpke port-o-let, pump environmental restroom and annual service on

4 garage doorsNote 2 Reduced due to no ditching and drainage repairs in 2018. Includes $5,000 rip rap shoreline and erosion control and $5,000 for erosion

control where trails meet roadNote 3 Trees, prairie grass, and landscape/trees around ranger building and entranceNote 4 Includes $4,000 for awnings over two office doors and gutters on boat barn and $17,000 for an EZ launch kayak boat dock

49

Bridle Trails is a separate fund used to maintain over 150 miles of trails within the Village. Seasonal work such as mowing, weed-eating and treetrimming are routinely performed each year. Revenue for this fund comes from trail membership licenses, and transfers in from the General Fund


SALARIES228-9110-1400 SALARIES-SERVICE 12,545 22,557 17,980 14,856 20,000 20,000 20,000

SUB-TOTAL 12,545 22,557 17,980 14,856 20,000 20,000 20,000

CONTRACTUAL SERVICES228-9110-2140 R & M-MISCELLANEOUS 513 2,523 3,560 1,739 4,500 3,750 8,600 Note 1

SUB-TOTAL 513 2,523 3,560 1,739 4,500 3,750 8,600

SUPPLIES & MATERIALS228-9110-3140 MISCELLANEOUS 1,473 811 1,344 954 1,250 1,250 1,250

SUB-TOTAL 1,473 811 1,344 954 1,250 1,250 1,250

PERSONNEL COSTS228-9110-6035 PUBLIC EMPLOYEES RETIREMENT 1,756 3,158 2,517 2,080 2,800 2,800 2,800 228-9110-6045 MEDICARE 182 327 261 215 300 288 300

SUB-TOTAL 1,938 3,485 2,778 2,294 3,100 3,088 3,100

EQUIPMENT228-9110-8010 EQUIPMENT - - - - - - -

SUB-TOTAL - - - - - - -

BRIDLE TRAILS TOTAL 16,469 29,376 25,662 19,844 28,850 28,088 32,950

9110 BRIDLE TRAILS NOTESNote 1 Includes $4,600 for Equestrian Club Bridle Trail master plan paid for by memorial donations received in 2016

BRIDLE TRAILS

50

The function of this account is to track expenditures associated with the shooting range located on St. Rt. 126 and is appropriated under theShooting Club Fund. The Camp Ross Shooting Range offers residents and guests the opportunity to practice shooting sports in a convenient location. Revenue is generated through membership and user fees to offset the expenditures associated with this activity.


SALARIES229-7090-1200 SALARIES PART TIME 42,784 43,673 44,571 53,368 62,000 55,974 62,000


229-7090-2050 INSURANCE 5,768 6,000 6,248 5,108 5,500 3,497 4,600 229-7090-2140 R & M MISCELLANEOUS 2,736 7,253 2,146 1,947 6,000 2,300 5,500 Note 1


229-7090-3010 AMMUNITION 3,447 1,750 1,075 1,112 2,000 1,965 2,300 229-7090-3015 CLAY BIRDS 6,848 9,940 11,081 10,103 12,000 11,968 12,000 229-7090-3140 MISCELLANEOUS 3,320 3,028 2,212 2,355 3,000 2,750 3,000 229-7090-3145 YOUTH RIFLE TEAM - - - - - - - 229-7090-3155 GUN CLASSES - - 368 432 3,750 - 2,500 Note 2229-7090-3225 TRAINING/EDUCATION - - - - 1,000 - 1,000 Note 3229-7090-3230 POSTAGE - - 450 489 500 351 500 229-7090-3290 SMALL TOOLS & EQUIP - 99 - - 500 500 1,200 Note 4


229-7090-4030 GAS AND ELECTRIC 5,865 5,425 6,993 6,800 9,000 6,484 9,000 229-7090-4100 TELEPHONE 530 542 549 557 600 566 600 229-7090-4135 SALES TAX 360 154 189 177 400 136 400


229-7090-6035 PUBLIC EMPLOYEES RETIREMENT 5,990 6,114 6,240 7,471 8,680 7,836 8,680 229-7090-6045 MEDICARE 620 633 646 774 900 812 900

SUB-TOTAL 6,610 6,748 6,886 8,245 9,580 8,648 9,580 EQUIPMENT

229-7090-8010 EQUIPMENT 3,384 4,188 35,046 18,671 48,200 46,706 13,500 Note 5SUB-TOTAL 3,384 4,188 35,046 18,671 48,200 46,706 13,500

CAMP ROSS SHOOTING RANGE TOTAL 81,651 88,800 117,815 109,364 164,030 141,846 127,680

7090 CAMP ROSS SHOOTING RANGE NOTESNote 1 R & M Misc. request includes $3,200 to fill potholes with gravelNote 2 Members educational classes (Costs will be offset by classroom fees) and folding tables & chairsNote 3 Range Safety Officers Training Certifications (x4) - ongoing training in 2018Note 4 Small Tools & Equipment increased to purchase paint for the rifle buildingNote 5 2018 Equipment Request includes: Replace Trap Machine 3,000.00$

Safety wall on Sk. field #1 9,500.00$ Clubhouse décor 1,000.00$

13,500.00$

SHOOTING CLUB FUND

51

The General Fund functions as the central depository and provides for most of the City's services. Taxes deposited into this fund are also transferredinto other Funds to support various operating functions in the Village.

2013 2014 2015 2016 2017 2017 2018 REMARKS ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. BUDGET & NOTES

110-7200-5020 STREET SUBSIDY 1,187,893 1,246,303 1,248,523 1,315,093 1,458,955 1,426,059 1,468,400 110-7200-5030 BRIDLE TRAIL SUBSIDY 6,310 15,889 - 10,000 1,055 20,000 110-7200-9040 TRANSFER TO CIRF 8,600 - - - - - 110-7200-5060 CAMP JIM B SUBSIDY 6,761 6,779 6,744 6,487 7,000 7,000 7,000 110-7200-5060 SHOOT CLUB TRANSFER 40,000 - - - - - 110-7200-5070 RETIREMENT BENEFIT 1,600,000 - - - - 230-9145-9000 INCOME TAX TRANSFER OUT 7,316,885 9,758,173 12,277,079 11,031,085 13,600,000 13,145,963 13,900,000 Note 1

SUBSIDIES & TRANSFERS TOTAL 8,560,139 11,017,565 15,148,235 12,352,665 15,075,955 14,580,077 15,395,400

SUBSIDIES, TRANSFERS & ADVANCES NOTESNote 1 Income Tax Transfer Out includes transfers to the General Fund, General Employee Retirement Fund, and Capital

Improvement Reserve Fund

SUBSIDIES, TRANSFERS & ADVANCES

52

The Capital Improvement Reserve Fund is a separate fund established under the Village's Ordinance 44-42 passed in 1942. The main function ofthis fund is for the purchase of equipment, property, or to construct buildings, structures, roads and other improvements needed for the Village. The payments of principal and interest on bonds issued for large construction projects are also charged to this fund. The main source of revenue for this fund comes from transfers in from the General Fund. Reserves are accumulated in this fund in advance of major project expenditures.


CONTRACTUAL SERVICES410-9120-2010 PROFESSIONAL SERVICES (SURVEY) 5,383 7,058 14,195 15,635 20,000 18,576 20,000 410-9120-2111 ARCHITECT/CONST.MGR ADV PROJ. ENGINEERING 10,808 4,230 41,645 5,588 65,000 60,000 65,000 Note 1410-9120-2112 NPDES PROGRAM DEVELOPMENT 25,760 - 27,232 - 22,000 20,726 22,000

SUB-TOTAL 41,950 11,288 83,072 21,222 107,000 99,302 107,000 410-9120-5110 CULVERT REPLACEMENT 115,117 72,439 21,600 58,130 236,000 233,400 775,000 Note 2410-9120-5112 LANDSLIDE CONTINGENCY 69,808 24,580 35,589 541,556 247,421 219,022 225,000 Note 3410-9120-5120 STREET RESURFACING 442,609 464,101 689,388 935,075 1,224,736 1,222,337 1,109,500 Note 4410-9120-5131 BEAUTIFICATION PROJECTS - - - - - - - 410-9120-5132 SEPTIC UPGRADES - - - - - - 40,000 Note 5410-9120-5260 TAXES-REAL ESTATE 55,577 10,220 43,551 19,391 30,000 18,837 30,000

PHONE SYSTEM IN 2019 - - - - - - 410-9120-5270 MAJOR WASTE COLLECT EQUIPMENT - 203,820 35,203 73,343 88,000 74,197 - 410-9120-5275 MAJOR RECYCLING EQUIPMENT - - 173,764 - 44,000 40,942 - 410-9120-5280 MAJOR PARKS EQUIPMENT - - 41,185 88,387 - - - 410-9120-5290 MAJOR STREET REPAIR EQUIP 182,559 283,889 161,147 307,153 365,500 353,784 411,000 Note 6410-9120-5295 PATROL VEHICLES - 69,828 41,952 120,747 80,000 67,388 50,000 410-9120-5296 ADMINISTRATION VEHICLE - - - - 45,000 41,376 50,000 410-9120-5297 FIREHOUSE CONSTRUCTION - - - - 50,000 48,675 - 410-9120-5300 LAND/PROPERTY - GRAND VALLEY 25,419 - 944 70,048 62,063 (62,192) 45,000 Note 7410-9120-5403 SCHOOL HS/RANGER/ADMIN ADDITION/REMODEL - - - - - - - 410-9120-5407 2005 PW/WW PHINNEY PRINC. & INT. PYMT. 491,685 488,598 - - - - - 410-9120-5408 2009 BOND ADMIN BLDG PRINC. & INT. PYMT. 227,088 228,185 223,688 223,688 228,050 228,050 226,600

SUB-TOTAL 1,609,862 1,845,659 1,468,012 2,437,519 2,700,770 2,485,815 2,962,100 CIRF TOTAL 1,651,812 1,856,946 1,551,084 2,458,741 2,807,770 2,585,117 3,069,100

CAPITAL IMPROVEMENT RESERVE FUND (CIRF)

53

410 NOTES CIRFNote 1 Villagewide inspection of existing peir walls and retaining walls Village wide ($50,000)Note 2 Culvert replacement contingency is for culverts on Blome Road and Spooky Hollow Road ($475,000) and creek stream restoration

on Weil Road ($300,000) (Possible grant funding in 2018)Note 3 Landslide Contingency: landslide repair on Kugler at CamargoNote 4 Street Resurfacing Program - Approximately ten streets planned, including Blome Road and Hopewell Road. Program also includes concrete

curb replacement on Blome Road, Loveland Madeira, Muchmore Road, & North Clippinger ($185,000), crack sealing ($25,000), and Flex mat on Blome Road & N. Given ($50,000)

Note 5 Includes $10,000 for septic design and review fees for Buckingham, Livingston Lodge, Little Red School House, and Rowe Arboretum. Inaddition, $30,000 for upgrade costs for Buckinham. Septic regulations are requiring our four semi public systems to be upgraded.

Note 6 Major Street repair equip. request include: 36,000 One Public Works pickup truck (2008)97,000 Road mower replacement (2004)

198,000 Salt Truck replacement (2009)80,000 One ton dump truck (2008)

411,000$ Note 7 Grand Valley request is for asphalt paving from the bridge to the north end of the road. 2017 estimate is negative due to donation for the

Ranger Buliding construction

54

The Waterworks Maintenance Fund and Capital Improvement Fund are Enterprise Funds that operate as independent functions. Operating costs areto be covered by fees for service. The waterworks personnel are responsible for the production of water, maintenance and operation of the water plant,softeners, wells, water lines, valves, related buildings and tower to supply potable water to our customers in Indian Hill, Terrace Park and Madeira.


SALARIES710-9010-1100 SALARIES WW FT 696,703 717,728 721,776 754,453 801,750 790,000 824,600 710-9010-1200 PART TIME WW 13,422 20,043 19,819 19,580 20,830 20,830 23,500 710-9010-1400 PUBLIC WORKS FT 367 1,101 359 462 4,000 - 4,000


710-9010-2010 PROFESSIONAL SERVICES 24,594 23,511 30,961 21,524 43,500 30,134 43,500 710-9010-2030 DUES/SUBSCRIPTIONS 10,468 12,798 14,433 13,599 15,250 14,259 16,750 Note 1710-9010-2035 MEETINGS 50 - - - 100 - 100 710-9010-2050 INSURANCE 21,000 24,226 22,493 18,389 19,800 17,303 16,600 710-9010-2051 INSURANCE CONTINGENCY 2,500 - 2,500 - 2,500 1,600 - 710-9010-2070 MAINTENANCE OF SYSTEM 1,250 4,265 3,488 2,893 5,000 2,450 5,000 710-9010-2080 MASTER METERS-CWW 1,568 2,063 2,507 3,667 4,000 2,670 4,250 710-9010-2140 MISC CONTRACTUAL 20,945 19,204 21,986 33,894 23,000 18,592 23,000 710-9010-2170 R&M - VEHICLES 316 810 4,021 429 1,500 1,200 1,500 710-9010-2180 R&M - PLANT EQUIPMENT 93,003 105,854 106,050 86,231 120,000 113,001 120,000 710-9010-2185 R&M - WELLS 20,196 53,330 58,062 43,215 62,000 62,090 55,000 710-9010-2190 R & M OFFICE EQUIPMENT 16,737 12,780 14,633 15,352 19,275 19,275 15,000 Note 2710-9010-2230 LAB CONTRACT SERVICES 11,282 11,165 9,900 8,074 16,500 15,200 16,500 710-9010-2250 TRAINING 1,615 2,570 3,231 3,215 4,000 3,635 4,250 710-9010-2260 UNIFORMS & SHOES 5,573 5,729 5,851 6,059 6,750 6,115 7,000


710-9010-3070 SYSTEM SUPPLIES 20,303 29,225 28,114 24,917 25,500 25,231 26,500 Note 3710-9010-3090 GASOLINE & OIL 26,484 26,576 19,620 16,955 27,000 20,000 22,000 710-9010-3091 GENERATOR FUEL - 3,033 - 1,608 7,500 6,500 7,500 710-9010-3140 MISCELLANEOUS 1,255 1,394 1,714 2,008 3,000 1,609 2,500 710-9010-3170 VEHICLE PARTS 1,924 4,774 2,978 3,562 4,000 2,195 4,000 710-9010-3180 PLANT SUPPLIES 14,520 16,683 17,110 13,199 19,000 17,868 19,000 710-9010-3190 PAPER & OFFICE SUPPLIES 3,949 5,955 5,767 2,369 7,000 6,500 7,000 710-9010-3230 POSTAGE 13,428 13,320 12,531 14,047 18,600 15,000 16,000 710-9010-3250 SALT 80,493 89,569 95,252 126,229 120,000 116,219 140,000 Note 4710-9010-3251 CHEMICALS 36,832 34,031 37,463 45,312 48,000 47,156 48,000 710-9010-3280 TIRES 1,257 905 2,456 667 2,500 1,504 2,500 710-9010-3290 SMALL TOOLS & EQUIPMENT 2,584 1,278 1,039 1,639 3,000 2,229 2,500

SUB-TOTAL 203,029 226,742 224,043 252,510 285,100 262,010 297,500

WATERWORKS MAINTENANCE & OPERATION

55


UTILITIES & SUNDRY710-9010-4030 ELECTRIC 243,680 250,822 233,643 227,227 302,000 240,000 265,000 710-9010-4080 REFUNDS 315 2,745 1,338 3,018 500 795 500 710-9010-4100 TELEPHONE 6,304 5,717 4,766 5,293 5,000 6,750 7,000

SUB-TOTAL 250,299 259,284 239,747 235,539 307,500 247,545 272,500

OTHER710-9010-5135 EQUIP-METERS/YOKES/BOXES 76,385 96,408 97,873 96,341 100,000 96,497 110,000 Note 5710-9010-5240 SEWER - REIMBURSED 2,152,964 2,249,169 2,364,168 2,412,930 2,612,370 2,478,144 2,464,500 710-9010-5245 MADEIRA/HAM - CAPITAL FUND 140,055 137,080 135,326 145,530 168,000 150,000 168,000

SUB-TOTAL 2,369,404 2,482,657 2,597,367 2,654,801 2,880,370 2,724,641 2,742,500

FRINGE BENEFITS710-9010-6010 LONGEVITY & UNUSED SICK PAY 15,737 17,269 19,976 22,552 24,010 21,000 21,350 710-9010-6015 MEDICAL 58,798 62,439 73,259 71,631 79,310 81,000 79,400 710-9010-6017 HSA/HRA 5,605 7,133 8,100 10,150 10,300 12,325 15,100 710-7030-6018 WELLNESS INCENTIVES - - - - - - - 710-9010-6035 PUBLIC EMPLOYEES RETIREMENT 100,640 103,435 104,455 109,122 117,255 113,528 120,600 710-9010-6045 MEDICARE TAX 10,553 10,702 10,872 11,340 12,355 12,326 12,700 710-9010-6060 TERMINATION PAY - - - - - - - 710-9010-6270 WORKERS COMPENSATION 19,725 16,784 14,967 11,523 13,770 11,344 14,200

SUB-TOTAL 211,058 217,762 231,629 236,318 257,000 251,522 263,350

EQUIPMENT710-9010-8010 EQUIPMENT 16,304 28,869 17,084 3,707 48,716 43,952 26,950 Note 6710-9010-8070 BUILDING/IMPROVEMENTS 3,919 7,395 13,728 - - - - 710-9010-8080 EQUIPMENT - OTHER - - - - - - -

SUB-TOTAL 20,223 36,264 30,812 3,707 48,716 43,952 26,950

WATERWORKS MAINT. & OPER. TOTAL 3,995,602 4,239,886 4,365,668 4,413,910 4,948,441 4,648,023 4,783,350

710-9010-5240 SEWER - REIMBURSED 2,152,964 2,249,169 2,364,168 2,412,930 2,612,370 2,478,144 2,464,500 710-9010-5245 MADEIRA - CAPITAL FUND 140,055 137,080 135,326 145,530 168,000 150,000 168,000

TOTAL SEWER & MADEIRA TRANSFERS 2,293,019 2,386,249 2,499,494 2,558,460 2,780,370 2,628,144 2,632,500

WATER WORKS OPER. & MAINT. FUND TOTALLESS SEWER REIMBURSEMENT AND MADEIRA 1,702,583 1,853,637 1,866,174 1,855,449 2,168,071 2,019,879 2,150,850

56

The Capital Improvement Fund has been established in order to set aside money for future equipment and capital projects and to makeprincipal and interest payments associated with waterworks improvement bonds.


WATER WORKS - CRF715-9230-5198 METER CHANGEOVER 26,397 99,351 118,047 103,458 125,000 107,317 125,000

2022 BOND WW Princ/Interest pymt - - - - - - - 715-9230-5208 2009 BOND WW Princ/Interest pymt 276,282 277,985 279,158 274,783 274,970 274,970 274,570 715-9230-5209 2005 PW/WW PRINC./INTEREST 107,200 106,528 - - - - - 715-9230-5206 GENERATOR REPAIR - 33,225 1,247,500 1,042,273 258,000 Note 7

WATER TOWER IMPROVEMENTS - - - - MATERIAL STORAGE BINS - - - -

715-9230-5213 WATER TREATMENT PLANT IMPROVE 47,388 102,205 116,582 - - - 715-9230-5214 HIGH SERVICE PUMP - 88,936 349,168 349,168 - 715-9230-5215 WATER MAIN 36,217 409,717 66,533 771,615 - - 940,000 Note 8

ENGINEER- 281,168 - 45,000 39,500 45,000 Note 9BRINE TANKS - - -

715-9230-8030 TRUCKS 153,709 64,220 31,259 34,105 73,000 63,975 - 715-9230-8070 TRANSFORMER/SWITCHBOARD - - - 22,120 - - - 715-9230-8080 BACKHOE-LOADER 24,900 65,500 - 91,977 - - - 715-9230 TOTAL 624,706 1,351,856 597,201 1,536,799 2,114,638 1,877,203 1,642,570

COMBINED FUNDS WW OP & CRF TOTAL 4,620,308 5,591,741 4,962,869 5,950,709 7,063,079 6,525,226 6,425,920

710-9010-9000 TRANS. FROM WW OP TO CRF & HAM CTY 1,029,119 946,173 895,315 1,599,046 1,700,000 9,464 1,700,000 710-9010-9070 TRANS. FROM WW OP TO WW RETIREMENT - - 200,000 10,000 25,000 - 25,000

GRAND TOTAL 5,649,426 6,537,915 6,058,184 7,559,755 8,788,079 6,534,690 8,150,920

710-9010-5240 SEWER - REIMBURSED 2,152,964 2,249,169 2,364,168 2,412,930 2,612,370 2,478,144 2,464,500 710-9010-5245 MADEIRA - CAPITAL FUND 140,055 137,080 135,326 145,530 168,000 72,695 160,000

TOTAL SEWER & MADEIRA TRANSFERS 2,293,019 2,386,249 2,499,494 2,558,460 2,780,370 2,550,839 2,624,500

COMBINED FUNDS WW OP & CRF TOTALLESS SEWER REIMBURSEMENT AND MADEIRA 3,356,407 4,151,666 3,558,690 5,001,295 6,007,709 3,983,851 5,526,420

WATER WORKS - CAPITAL REPLACEMENT FUND

57

WATER WORKS OPERATING AND CRF NOTES

Note 1 Increased to accommodate OEPA WTP inspection Note 2 Decreased due to reallocation of software expense between the General and Water FundsNote 3 Additional funds needed based on historical usageNote 4 Additional funds needed due to increased water treatment plant productionNote 5 Purchase of water meter partsNote 6 Equipment request of $26,950 includes:

$7,100 Cameras at WW Wellfield$6,300 Credit Card Machine for Water Fill$1,700 Metal Detectors$6,400 Monitoring Well Testing Equipment$1,300 IPad for GIS

$2,500 PW/WW Copier$1,650 Cut Off Saw

$26,950 TOTAL

Note 7 Requesting funds to provide temporary water service during generator repairs and water treatment plant transformer upgrade

$230,000 Purchase water from Greater Cincinnati Water Works (offset by water revenue)$25,500 Fuel$2,500 Generator Service

$258,000 TOTAL

Note 8 Water main replacement on Fox Hollow and Kroger FarmNote 9 Engineer funds to design Algonquin Drive water main replacement

58

This fund was established by Ordinance 03-12, passed in 2013. The function of this fund is to hold revenues designated for use for future fire suppressionrelated system improvements to the County Water Area distribution system serviced by Indian Hill Water Works. The revenue source of this fund comesfrom a surcharge assessed to water customers in the County Water Area.


OTHER720-9231-5215 HAMILTON COUNTY MAINS - - - - 115,000 - 135,000 Note 1

TOTAL - - - - 115,000 - 135,000

720 FUND WATER WORKS HAMILTON COUNTY NOTES

Note 1: Budget amount is the estimated fund balance

WATER WORKS HAMILTON COUNTY REPLACEMENT FUND

59

The Green Area Maintenance Fund was established by Ordinance 21-62 in 1962. The purpose of the fund is exclusively for the care, maintenance and administration of green spaces, forest preserves, bridle trails, bird sanctuaries, shooting ranges, recreational and public areas owned by the Village. This funds revenue source is income from the investments in the Green Area Endowment Fund.


SALARIES645-9645-1400 SALARIES - - 2,700 3,967 7,000 6,924 7,000

SUB-TOTAL - - 2,700 3,967 7,000 6,924 7,000

CONTRACTUAL SERVICES645-9645-2010 PROFESSIONAL SERVICES - - - - - - - 645-9645-2140 MISC. CONTRACTUAL 14,510 12,952 11,874 16,953 20,000 19,895 20,000

SUB-TOTAL 14,510 12,952 11,874 16,953 20,000 19,895 20,000

SUPPLIES & MATERIALS645-9645-3140 MISCELLANEOUS 1,493 1,221 1,344 1,381 1,500 1,367 1,500

SUB-TOTAL 1,493 1,221 1,344 1,381 1,500 1,367 1,500

OTHER645-9645-5200 ADVISORY FEES 3,000 - - - - - - 645-9645-5201 STEWARDSHIP 5,216 - - - - - - 645-9645-5202 EDUCATION - 2,550 2,206 1,497 3,000 2,500 3,000 645-9645-5207 BRIDLE TRAILS - - - - 1,500 1,350 1,500 645-9645-5208 TREE/BULB PLANTING - 2,492 2,407 2,485 2,500 2,456 2,500 645-9645-5209 INVASIVE PLANT REMOVAL - 3,000 3,000 1,203 3,000 3,000 3,000

SUB-TOTAL 8,216 8,041 7,613 5,185 10,000 9,306 10,000

645-9645-6035 PUBLIC EMPLOYEES RETIREMENT - - 378 555 980 969 1,000 645-9645-6045 MEDICARE - - 39 56 110 98 110

SUB-TOTAL - - 417 611 1,090 1,068 1,110

GREEN AREAS FUND TOTAL 24,220 22,214 23,948 28,097 39,590 38,560 39,610

GREEN AREAS MAINTENANCE FUND

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The Rowe Arboretum Fund was established by Ordinance 30-81, in 1981. This fund is to be used for the care, maintenance and improvementsfor the Stanley M. Rowe Arboretum. The main source of revenue for this fund is income from investments in the Rowe trust fund.


SALARIES820-9200-1100 SALARIES 60,480 59,226 60,408 62,400 83,620 81,500 68,000 Note 1820-9200-1200 SALARIES - PT - - 3,051 4,038 6,500 4,024 5,000

SUB-TOTAL 60,480 59,226 63,459 66,438 90,120 85,524 73,000

CONTRACTUAL SERVICES820-9200-2013 PROFESSIONAL SERVICES 16,372 17,796 18,512 18,586 21,000 21,500 22,000 Note 2820-9200-2030 DUES & SUBSCRIPTIONS 233 163 223 223 250 250 500 Note 3820-9200-2050 INSURANCE 2,328 2,500 2,499 2,043 2,200 1,923 1,900 820-9200-2130 EQUIP MAINTENANCE - - - 79 300 300 300 820-9200-2140 MISC CONTRACTUAL 350 520 9,337 - 41,125 41,125 16,250 Note 4820-9200-2170 VEHICLE MAINTENANCE 120 18 - - 300 300 300 820-9200-2250 TRAINING - - 80 1,163 1,700 1,700 1,800 Note 5820-9200-2260 UNIFORM EXPENSE 160 - - 150 400 400 400 820-9200-2290 TREE MAINTENANCE\REMOVAL 3,000 3,000 3,500 930 3,000 3,000 3,000

SUB-TOTAL 22,562 23,997 34,151 23,174 70,275 70,497 46,450

SUPPLIES & MATERIALS820-9200-3090 GASOLINE 256 306 252 432 400 400 500 820-9200-3130 EQUIP MAINTENANCE 349 335 245 1,403 500 500 500 820-9200-3140 MISCELLANEOUS 438 616 753 575 600 600 1,900 Note 6820-9200-3160 LANDSCAPE SUPPLIES 1,243 1,427 1,417 9,115 15,000 15,000 10,000 820-9200-3170 VEHICLE PARTS 178 - 229 268 750 750 500 820-9200-3190 PAPER & OFFICE SUPPLIES 366 478 195 5 500 500 400 820-9200-3210 PLANTS 1,529 1,939 2,870 3,884 7,500 6,404 5,000 820-9200-3215 BULBS - - - 160 150 - -

SUB-TOTAL 4,358 5,102 5,962 15,842 25,400 24,154 18,800

UTILITIES & SUNDRY820-9200-4030 ELECTRIC 2,498 4,285 3,330 1,446 5,000 2,500 3,500 820-9200-4100 TELEPHONE 1,043 1,041 1,007 995 1,350 1,285 2,350 Note 7

SUB-TOTAL 3,541 5,327 4,336 2,441 6,350 3,785 5,850

ROWE ARBORETUM FUND

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OTHER820-9200-5201 ACCRUED INTEREST PAID - - - - - - 820-9200-5205 LOSS ON SALE OF INVESTMENT 4,439 7,898 58,845 7,417 25,000 50,000 25,000

SUB-TOTAL 4,439 7,898 58,845 7,417 25,000 50,000 25,000

FRINGE BENEFITS820-9200-6010 LONGEVITY & UNUSED SICK 2,170 2,192 2,215 2,550 - - 2,450 820-9200-6015 MEDICAL/LIFE 14,010 11,471 11,730 11,905 21,120 12,750 11,900 Note 1820-9200-6017 HSA/HRA 1,350 1,400 1,450 1,450 2,860 1,110 2,100 820-9200-6035 PERS 8,614 8,439 9,031 9,490 11,710 11,973 9,675 820-9200-6045 MEDICARE 802 796 858 906 1,310 1,190 1,075 820-9200-6060 TERMINATION PAY - - - - 44,500 43,891 - Note 1

SUB-TOTAL 26,947 24,298 25,285 26,302 81,500 70,913 27,200

EQUIPMENT820-9200-8080 EQUIPMENT/CAPITAL OUTLAY - 1,200 22,414 4,678 15,000 15,000 38,500 Note 8

SUB-TOTAL - 1,200 22,414 4,678 15,000 15,000 38,500

Total Rowe 122,327 127,048 214,452 146,292 313,645 319,874 234,800

820 - ROWE ARBORETUM NOTES

Note 1 Salaries & Benefits reduced due to the retirement of Arboretum Manager in 2017Note 2 Professional Services increased due to higher fees with increased investment account balancesNote 3 Increased $250 for International Society of Arboriculture (ISA) and Ohio ISA membershipsNote 4 Irrigation seasonal maintenance ($2000), mulch installation ($6000), septic system annual service, service to AC ($200),

furnace ($250), exhaust fan ($50), garage door ($250), and convert septic to holding tank and pump ($7,500)Note 5 Travel and training for ACS, Indiana Nursery and Landscape Association (INLA) meetings and Tristate Green Industry ConferenceNote 6 Increased for printing brochures from master plan and $700 for security camera tied to Rangers DispatchNote 7 Increased for equipment for GIS Mapping of ArboretumNote 8 $36,500 to replace 1995 Pickup Truck and $2,000 for Arborjet Quik tree injection system

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This fund was established by Ordinance 21-03, passed in 2003. The function of this fund is to account for employees contributions and reimbursementfor medical expenses. The main revenue source is employee contributions and Village contributions based on amounts established as part of employeeshealth insurance benefits.


OTHER420-7190-6015 MEDICAL HRA FSA INSURANCE 9,120 2,555 763 - 5,500 - 5,500 Note 1

TOTAL 9,120 2,555 763 - 5,500 - 5,500

420 HRA/HSA FUND NOTES

Note 1: Budget amount is the estimated fund balance

EMPLOYEE HEALTH REIMBURSEMENT INSURANCE FUND

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This fund was established by Ordinance 06-14, passed in 2014. The function of this fund is to hold funds for the accrued cost associated withemployees retiring from the Village. This fund was established to provide for separate accounting records for the revenues and expendituresassociated with retirement as calculated with vacation, sick leave and longevity leave pay.


OTHER440-7190-6015 GENERAL RETIREMENT - - 85,720 180,421 100,000 111,277 100,000 Note 1

TOTAL - - 85,720 180,421 100,000 111,277 100,000

GENERAL EMPLOYEE RETIREMENT BENEFIT FUND NOTES

Note 1: This fund was established in 2014 for future employee retirements

GENERAL EMPLOYEE RETIREMENT BENEFIT FUND

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This fund was established by Ordinance 06-14, passed in 2014. The function of this fund is to hold funds for the accured cost associated withWater Works employees retiring from the Village. This fund was established to provide for separate accounting records for the revenues andexpenditures associated with retirement as calculated with vacation, sick leave and longevity leave pay.


OTHER740-9232-6015 WW RETIREMENT - - - 80,000 28,078 80,000 Note 1

TOTAL - - - - 80,000 28,078 80,000

WATER WORKS EMPLOYEE RETIREMENT BENEFIT FUND NOTES

Note 1: This fund was established in 2014 for future employee retirements

WATER WORKS EMPLOYEE RETIREMENT BENEFIT FUND

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The Mayor's Court Computer Fund was established by Ordinance 23-03, passed in 2003 pursuant to Ohio Revised Code Section 1901-26.1 to account for Court Clerk Computerization. The revenue source for this fund is from fees imposed by the Village of Indian Hill Mayor's Court. The expenditures of monies in this fund are exclusively for the purchase of computer hardware, software and technology for the mayor's court clerk.


OTHER460-7010-6015 MAYOR COURT COMPUTER FUND 3,765 2,596 2,622 5,039 6,000 1,000 10,000 Note 1

TOTAL 3,765 2,596 2,622 5,039 6,000 1,000 10,000

460 MAYOR'S COURT COMPUTER FUND NOTES

Note 1 Budget amount is the estimated fund balance

MAYOR'S COURT COMPUTER FUND

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Camp Jim B is a special fund established for the purpose of holding the amount of $100,000 which is to be invested and the income derived eachyear to be paid to the Indian Hill Rangers Boy Scout Camp Incorporated. This fund was established by Ordinance 29-81 in 1981.


OTHER825-9115-5280 PAYMENT TO SCOUTS 7,000 7,000 7,000 7,000 7,000 7,000 7,000

CAMP JIM B TOTAL 7,000 7,000 7,000 7,000 7,000 7,000 7,000

CAMP JIM B FUND

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This fund was established by Ordinance 2-89, in 1989 pursuant to Ohio Revised Code 2925.03. The revenue source for this fund is from mandatory fines imposed upon felony drug offenders and forfeited bail. The expenditures of these funds are exclusively for the furtheranceof law enforcement efforts that pertain to drug offenders.


OTHER840-7110-5195 DISBURSEMENTS -DRUG ENFORCEMENT - 352 - - 411 - 411 Note 1

DRUG OFFENDER FUND TOTAL - 352 - - 411 - 411

840 DRUG OFFENDER FUND NOTESNote 1 Budget amount is the estimated fund balance

DRUG OFFENDER FUND

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This fund was established by Ordinance 3-89, in 1989 to enable the village to receive assets accumulated by persons convicted in the course of their criminal enterprises. Expenditure of these funds are exclusively for the furtherance of law enforcement purposes.


OTHER845-7110-5195 DISBURSEMENTS-LAW ENFORCEMENT - - 399 850 1,700 - 850 Note 1

CRIMINAL ACTIVITY FUND TOTAL - - 399 850 1,700 - 850

845 CRIMINAL ACTIVITY FUND Note 1 Budget amount is the estimated fund balance

CRIMINAL ACTIVITY FUND

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This fund was established by Ordinance 11-01, in 2001 pursuant to Ohio Revised Code 4511.99. The revenue source for this fund is from mandatory fines imposed by the state upon offenders of state statutes related to driving while under the influence of alcohol. The expenditures of these funds are exclusively for the furtherance of law enforcement and public education efforts that pertain to DUI offenses.


OTHER850-7110-55195 DISBURSEMENTS - DUI ENFORCEMENT - 580 - - 945 - 1,050 Note 1

DUI ENFORCEMENT FUND TOTAL - 580 - - 945 - 1,050

850 DUI ENFORCEMENTFUND NOTESNote 1 Budget amount is the estimated fund balance

DUI ENFORCEMENT FUND

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This fund was established by Ordinance 02-08, in 2008 pursuant to Ohio Revised Code 109.802 and 109.803. The state required establishment of this fund to provide for separate accounting records for revenues and expenditures associated with the state-mandated police officer annual training.


OTHER855-7110-2250 POLICE TRAINING - - - 4,180 1,600 - 6,000 Note 1

LAW ENF. ASSIST. FUND TOTAL - - - 4,180 1,600 - 6,000

855 LAW ENFORCEMENT NOTESNote 1 Budget amount is the estimated fund balance

LAW ENFORCEMENT ASSISTANT FUND

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Year

2009 Adm/Police

Building

2009 WaterWorks

Bonds Total2017 228,050 274,970 503,020 2018 226,600 274,570 501,170 2019 279,020 279,020 2020 278,170 278,170 2021 276,770 276,770 2022 274,595 274,595 2023 277,245 277,245 2024 274,105 274,105 2025 275,780 275,780 2026 276,380 276,380 2027 276,580 276,580 2028 275,995 275,995

TOTAL 454,650$ 3,314,180$ 3,768,830$

DEBT SUMMARY

ANNUAL DEBT SCHEDULE

tower upgrades. The final payment is due December 2028, 100% of the interest and principal payments are made from the Water Works CRF.from 2.0% to 4.15%. These funds were used for improvements to the water system, including installing new water mains, pressure zone, and water2009 Water Works Bonds: $4 million in General Obligation bonds were issued in June 2009, these are 20 year bonds with interest rates ranging

due December 2018, 100% of the interest and principal payments are made from the CIRF.ranging from 2.0% to 3.0%. These funds were used for the expansion and remodeling of the Administration/Police building. The final payment is 2009 Administration Bldg Bonds: $2 million in General Obligation bonds were issued in June 2009, these are 10 year bonds with interest rates

interest payments are made from the CIRF or Water Works CRF.the Village and its residents. The following is a brief explanation of the outstanding bonds and their annual payment schedule. Principal andCurrently the Village carries debt from two General Obligation bonds. General Obligation bonds are backed, in full, by the good faith and credit of

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APPENDIX - A

The following section details the CIRF and Water Works CRF 10 year capital plan. A 10 year history of expenditures and fund balances for the CIRF is also included. It is important to note that these plans are used to help make future financial projections. Items listed for years 2018 through 2027 are subject to change.

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The Capital Improvement Reserve Fund (CIRF) is used to account for expenditures related to the construction, acquisition, and renovation of capitalassets. The projection schedule below provides Council and Staff the opportunity to make future financial projections. Items listed in the 2016 columnare included in this budget. Items listed under 2017 thru 2025 columns are projections only and will be re-evaluated again when preparing the 2016 budget. This schedule is a summary schedule. The following schedules provide more detail to support the summary schedule.

SUMMARY SCHEDULE 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027DESCRIPTION Estimate BUDGET FORECAST FORECAST FORECAST FORECAST FORECAST FORECAST FORECAST FORECAST FORECAST

CONTRACTUAL SERVICESPROFESSIONAL SERVICES (SURVEY) 18,576 20,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 ADVANCE PROJ. ENGINEERING 60,000 65,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 NPDES PROGRAM DEVELOPMENT 20,726 22,000 22,000 22,000 22,000 22,000 22,000 22,000 22,000 22,000 22,000

SUB-TOTAL 99,302 107,000 62,000 62,000 62,000 62,000 62,000 62,000 62,000 62,000 62,000 OTHER

CULVERT REPLACEMENT contingency 233,400 775,000 300,000 300,000 300,000 300,000 300,000 250,000 250,000 250,000 250,000 LANDSLIDE CONTINGENCY 219,022 225,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 STREET RESURFACING 1,222,337 1,109,500 1,000,000 1,250,000 950,000 950,000 950,000 950,000 950,000 950,000 950,000 SEPTIC UPGRADES - 40,000 90,000 90,000 30,000 - - - - - - TAXES-REAL ESTATE - 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 PHONE SYSTEM IN 2019 - - 50,000 - - - - - - - - MAJOR WASTE COLLECT EQUIP 74,197 258,000 46,000 263,000 96,000 49,000 274,000 50,000 100,000 MAJOR RECYCLING EQUIPMENT 40,942 - 46,000 46,000 - 49,000 - 49,000 49,000 225,000 50,000 MAJOR PARKS EQUIPMENT - - - 37,500 - - - 42,000 - - - MAJOR STREET REPAIR EQUIP 353,784 411,000 313,000 375,000 150,000 294,000 87,000 339,000 - 87,000 140,000 PATROL VEHICLES 67,388 50,000 101,000 52,000 86,000 104,000 88,000 56,000 111,000 58,000 95,000 ADMINISTRATION VEHICLE 41,376 50,000 - - - - 45,000 - - - - FIREHOUSE CONSTRUCTION 48,675 - - - - - - - - - - LAND/PROPERTY - grand valley (62,192) 45,000 35,000 30,000 50,000 50,000 50,000 50,000 50,000 50,000 - ADMIN 2009 BOND & PRINC PYMT 228,050 226,600 - - - - - - - - -

SUB-TOTAL 2,485,815 2,962,100 2,423,000 2,456,500 2,059,000 2,073,000 1,750,000 2,015,000 1,914,000 1,900,000 1,815,000 SUMMARY

CAPITAL IMPROVEMENT RESERVE FUND 2,585,117 3,069,100 2,485,000 2,518,500 2,121,000 2,135,000 1,812,000 2,077,000 1,976,000 1,962,000 1,877,000

CAPITAL IMPROVEMENT RESERVE FUND10 YEAR CAPITAL PLAN

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Year Beg Balance Expenditure Revenue & Trans. End Balance2017 2,826,942 2,458,741 2,701,800 3,070,000 Estimate2016 2,844,590 2,458,741 2,441,093 2,826,9422015 1,995,674 1,551,084 2,400,000 2,844,5902014 2,152,620 1,856,946 1,700,000 1,995,6742013 2,060,341 1,651,812 1,744,091 2,152,6202012 2,024,191 1,468,859 1,504,955 2,060,3412011 1,941,308 1,313,978 1,396,861 2,024,1912010 2,394,202 1,452,893 1,000,000 1,941,3082009 2,656,412 3,741,292 3,479,080 2,394,2022008 4,464,254 2,191,239 383,397 2,656,4122007 1,951,234 1,552,743 4,065,764 4,464,2542006 2,595,544 1,980,666 1,336,356 1,951,2342005 3,451,388 2,305,879 1,450,035 2,595,544

2011 General Fund transfer of $1,396,861 includes $726,000 from Water Works to repay debt from 1982 2009 Expenditures include $2 million for Administration/Ranger Building Expansion and remodeling2006 General Fund Transfer includes $40,000 from tap in fee assessment.2006 Includes $1,000,000 for the development of Grand Valley.

CIRF FUND BALANCES

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The Water Works Capital Replacement Fund is used to account for expenditures related to the construction, acquisition, and renovation of capitalassets related to the water works department. The projection schedule below provides Council and Staff the opportunity to make future financial projections. Items listed under the 2017 column are included in this budget. Items listed under 2018 thru 2026 columns are projections onlyand will be re-evaluated again when preparing the 2018 budget. The following schedule provides more detail to support the summary schedule below.

SUMMARY SCHEDULE 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027DESCRIPTION ESTIMATE BUDGET FORECAST FORECAST FORECAST FORECAST FORECAST FORECAST FORECAST FORECAST FORECAST

METER CHANGEOVER 107,317 125,000 125,000 125,000 125,000 125,000 125,000 125,000 125,000 125,000 125,000 2009 BOND/SYSTEM IMPROVEMENTS 274,970 274,570 279,020 278,170 276,770 274,595 277,250 274,105 275,780 276,380 276,580 2022 BOND/SYSTEM IMPROVEMENTS - - - - - 375,000 375,000 375,000 375,000 375,000 375,000 Add'l High Service Pump 349,168 - - - - - - - - - - Eng/Construct WTP Improve. - - - - - - - - - - - TRANSFORMER - - - - - - - - - - - UNDERGROUND STORAGE TANKS - - - - - 250,000 - - - - ENG. WATER MAIN 39,500 45,000 40,000 50,000 64,000 60,000 45,000 60,000 65,000 50,000 WATER MAINS - 940,000 625,000 553,500 459,000 670,000 1,339,000 928,000 432,000 843,750 1,000,000 2022 BOND IMPROVEMENTS - - - - 100,000 5,185,250 - - - - - GENERATOR 1,042,273 258,000 - - BRINE TANKS - 225,000 TRUCKS 63,975 80,000 120,000 135,000 85,000 80,000 40,000 120,000 48,000 BACKHOE-other - - - - - 115,000 - - - TOTAL 1,877,203 1,642,570 1,334,020 1,116,670 1,145,770 6,778,845 2,506,250 1,902,105 1,387,780 1,685,130 1,874,580

10 YEAR CAPITAL PLANWATER WORKS CAPITAL REPLACEMENT FUND

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APPENDIX B - GLOSSARY Accrual Basis Accounting – A method of accounting in which revenues are recorded at the time they are earned and expenditures are recorded when goods are received or services performed. Advance – When one fund moves or “advances” monies to another fund; the fund receiving the money has the obligation of repaying the advancing fund in the near future. Agenda – A listing of items that the Village Council may take action on in a public meeting. Agency Fund – Agency funds are custodial in nature (assets equal liabilities) and do not involve measurement of results of operations. Appropriation – The legal spending level authorized by an ordinance, resolution, or minute action of the Village Council. Spending should not exceed this level without approval by the Council. For the Village of Indian Hill, this is at the fund level. Appropriations expire at the end of the fiscal year. Appropriation Ordinance – The official enactment by the legislative body establishing the legal authority for officials to obligate and expend resources. Assessed Valuation – A value that is established for real or personal property for use as a basis for levying property taxes. In Ohio, each County Auditor’s office is responsible for establishing the property values within their respective counties. Audit – An examination of the Village’s records by an independent firm to determine the accuracy and validity of

records and reports and the conformity of procedures with established policy. A systematic collection of evidential matter needed to attest to the fairness of management’s assertions in the financial statements. The General Accounting Standards Board (GASB) sets standards for financial reporting for units of government which are referred to as Generally Accepted Accounting Principles (GAAP). Balanced Budget – Budgeted expenditures do not exceed the estimated revenues and unencumbered fund balances. Bond – A written promise to pay a specified sum of money (the principal) at a specified date or dates in the future, along with periodic interest at a specified rate. Budget – The financial plan for the operation of a program or organization for the year (or other fiscal period). Capital Outlay – Expenditures for furnishings, equipment, vehicles, or machinery that results in the acquisition of assets with a useful life of more than one year, and has a cost in excess or $500. Cash Basis Accounting – A method of accounting in which revenues are recorded when received in cash and expenditures are recorded when paid. The Village prepares its budget on a cash basis. Debt Rating – Rating provided by a debt rating agency is intended to characterize the risk of holding a bond. The Village of Indian Hill has Triple A rating, the highest awarded. Encumbrance – A commitment of funds against an appropriation. It may be in the form of a purchase order or a contract; until such time as the goods or services are received. Encumbrances may be carried forward into the next fiscal year.

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Enterprise Fund – Enterprise funds may be used to account for any activity for which a fee is charged to external users for goods or services. Expenditure – Actual spending of funds in accordance with budgeted appropriations. Fees – Charges for services levied by the government to recover costs associated with providing a service, or permitting an activity. Fiduciary Funds – Funds used to account for and report on assets held by a government unit in trustee capacity for individuals, private organizations, other governments, or other funds. Fiscal Year – A twelve month period of time used for budgeting, accounting, or tax collection purposes. The Village of Indian Hill operates on a January 1 through December 31 fiscal year. FTE – Full time equivalent; a part time position converted to the decimal equivalent of a full time position based upon 2,080 hours for a full time position. Fund – An accounting concept used to separate or subdivide the financial activity of a city for legal and managerial purposes. All financial activity of a municipality must be classified in relation to a fund. GAAP – Generally Accepted Accounting Principles are uniform, minimum standards used for accounting and reporting for both private industry and governments. Government GAAP is currently set by the Governmental Accounting Standards Board.

GASB – Governmental Accounting Standards Board; the ultimate authoritative accounting and financial reporting standard setting body for state and local governments. General Fund – The fund used to account for all financial resources except those required to be used in another fund. General Obligation Bond – A type of municipal bond that is secured by a government’s pledge to use legally available resources to repay bond holders. Governmental Fund Types – Three fund types are often used to account for the services the Village provides to citizens that are financed primarily through taxes and intergovernmental revenues. These are the General Fund, Special Revenue Funds, and Capital Projects Fund. Infrastructure – Especially long lasting capital assets that are stationary, can be preserved for significantly greater periods than most capital assets, and typically are part of a larger system of assets; examples include bridges, tunnels, roads, water mains, and sewers. Internal Control – The system of controls established by the Village to protect the assets from misappropriation and ensure accurate reporting of financial transactions. Intergovernmental Revenue – Revenue from other governments, primarily shared State revenue from gasoline taxes and local government funds. Investment Policy – A written and Council adopted policy delineating permitted investments of the Village’s idle cash.

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Licenses and Permits – Revenue category that includes building permits and any other miscellaneous license. OPERS – Ohio Public Employees Retirement System provided for government employees within the state of Ohio. ORC – Ohio Revised Code which governs a significant amount of the Village’s budgetary requirements. Ordinance – A formal legislative enactment by the governing board of a municipality. Principal – A sum of money owed as debt upon which interest is calculated. Property Tax – Taxes levied on real property according to the property’s valuation and tax rate. Purchase Order – A document authorizing the delivery of specified merchandise or the rendering of certain services and the making of a charge for them. Reserve – An account used to indicate a portion of a fund’s balance is legally restricted for a specific purpose and is, therefore, not available for general appropriation. Revenue – Funds received by the Village as income, including tax payments, licenses and permits, fees for specific services, receipts/reimbursements from other governmental entities, fines and forfeitures, grants, and investment income. Special Revenue Fund – A fund used to account for the proceeds of specific revenue sources that are legally restricted to expenditure for specified purposes.

Tax Budget – The budget submitted to the County Budget Commission that sets forth the funding requested from property taxes and other information as requested by the Commission. Transfer – To move money from one fund to another without obligation to repay the transferring fund. Trust and Agency Funds – Funds used to account for assets held by the Village in a trustee capacity or as an agent for individuals, private organizations, other governmental units, and/or other funds. Unqualified Opinion – An auditor’s opinion stating the financial statements present fairly the financial position and changes in financial position in conformity with GAAP (which includes adequate disclosure). This conclusion may be expressed only when the auditor has formed such an opinion on the basis of an examination made in accordance with GAAS OR GAGAS. Village Charter – A document which establishes the structure and duties of the City of the Village of Indian Hill governing body.

ACRONYMS

CIRF Capital Improvement Reserve Fund FEMA Federal Emergency Management Agency FTE Full Time Equivalent FY Fiscal Year GAAP Generally Accepted Accounting Principles GASB Governmental Accounting Standards Board GFOA Government Finance Officers Association MSD Metropolitan Sewer District

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Fund Title Summary Revenue & Expenditures

General Fund Taxes (other than income tax), user fees, and misc. revenue to be used for the general operations of the Village.

Income Tax Fund Receipt of Income Tax payments, income tax operation expenditures, refunds and transfer to General Fund.

State Highway (ST. RT. 126)Receives 7.5% of excise tax, permissive tax, gasoline tax. Expenditures must be spent on State Highway Maintenance. (St.Rt. 126 portion in the Village)

Bridle Trails Fund Revenue from bridle trail passes and subsidies from the General Fund - expenditures for maintenance of bridle trails.

Camp Ross Shooting RangeReceipt of Membership and shooting fees for the shooting range. Expenditures for the maintenance and improvements for the Shooting Range.

Street Construction M & R (SCMR) Receives 92.5% of excise tax, permissive tax, gasoline tax. Expenditures must be spent on road maintenance.

Capital Improvement Reserve Fund (CIRF) Purchase equipment, property, real estate tax on land, construct buildings, structures, roads & other improvements.

Waterworks Maintenance & Operation Fund Waterworks maintenance & operations

W.W. Replacement Fund (CRF)Revenue capital improvement tap fees and transfers in from the Water Works M & O Fund. Expenditures for waterworks equipment, property, construction and improvements

Waterworks Hamilton County MainsRevenue from 25% surcharge to Hamilton County Residents for water main improvements by Hamilton County and Indian Hill Water Works for fire suppression outside of the city limits of Indian Hill.

Green Area Endowment Fund Non expenditure trust (cannot spend principal currently $832,601) - income transferred to Green Area Maintenance Fund.

Green Area Maintenance fund Receives income from endowment fund - expenditure on upkeep, maintenance and administration of green areas

Green Area Land Acquisition Fund Purchase green area properties

Green Areas Unrestricted Fund Used for the care, preservation, acquisition and improvement of green areas

Rowe Arboretum Fund Restricted for the care, maintenance and improvement of the Stanley M. Rowe Arboretum

Agency Fund Donations for specific expenditures i.e. memorials, reimbursements.

Insurance HRA & FSA Fund Employee health reimbursement for eligible expenses established under FSA & HRA IRS rules

APPENDIX - C

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Fund Title Summary Revenue & Expenditures

General Employee Retirement Benefit FundHolds funds for the accrued cost associated with employees retiring from the Village. Provides separate accounting for retirement revenues and severance expenses for vacation, sick leave and longevity leave pay.

Water Works Employee Retirement Benefit Fund

Holds funds for the accrued cost associated with water works employees retiring from the Village. Provides separate accounting for retirement revenues and severance expenses for vacation, sick leave and longevity leave pay.

Mayors Court Computer Fund Revenue $10 from each conviction. Expenditures for computers, software for Mayor's Court Expenses

Camp Jim B FundNon expendable trust of $100,000. Investment earnings and subsidy of not less than $7,000 paid to Indian Hill Boy Scouts annually.

Semple Fund Expenditures for recognition of outstanding performance in the Police & Fire departments.

Law Enforcement Training Fund Revenue received from Attorney Generals office - Expenditures for state mandated police officer training.

DUI enforcement Fund Mandatory fines required by the State from DUI - expenditures for DUI enforcement and public education

Drug Offender FundFines required by the State from felony drug offenders - expenditures related to drug education or enforcement by the police department.

Criminal Activity Fund Criminal activity forfeitures from prosecutor office - expenditures for the furtherance of law enforcement.

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Documents

VILLAGE OF INDIAN HILL · 2019-10-01 · Village continues to express its appreciation to Indian Hill residents Mr. and Mrs. Harold Thomas for their extremely generous donation which