Washington Township, Montgomery County, Ohio 2018 Budget December 4, 2017

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1 Washington Township, Montgomery County, Ohio 2018 Budget December 4, Board of Trustees Scott Paulson, President Dale Berry, Vice President Joyce Young, Trustee Fiscal Officer Thomas Zobrist Law Director Scott Phillips Administrator Jesse Lightle Leadership Team Michael Barlow, Finance Director William Gaul, Fire Chief Ryan Lee, Zoning Manager John Lewis, Information System Coordinator Mark Metzger, Recreation Facility Director Jeff Papanek, Police Director Michael Wanamaker, Public Works Director

2 December 4, Dear Board of Trustees and Fiscal Officer: In accordance with Section (F), of the Ohio Revised Code, the Budget is hereby presented. Budget data came from expenditure information shown in the Financial Plan, as well as staff projections on personnel and operating costs. Since the 2018 Budget is prepared for adoption prior to the new calendar year, revenues and expenses for are estimated. Estimates were derived after reviewing yearto-date actual numbers in financial reports. Budget amounts for show the original budget as approved by the Trustees for, prior yearend encumbrances and intra-fund transfers. The Township continues to manage the state funding cuts that occurred in 2012 and Taking into account all state budget cuts affecting the Township which includes tangible personal property, electric deregulation, local government and estate tax, it is estimated that the Township will lose approximately $11,244,000 in revenue for the years 2012 through The general fund revenues have been used to support the other various funds in the Township administratively. With these significant changes in our revenue sources, the General Fund has been faced with reductions. These reductions include a total of four full-time positions and various part-time positions, reduced contributions to community and membership organizations and adjustments to capital expenditures. In 2013, city and township voters approved a 4.65 mill fire replacement levy with a 1.65 increase, which allows the fire department to replace the loss of State revenue and increase full time staffing. In May 2015, unincorporated Township voters approved a 2.3 mill replacement Police levy with a.3 mill increase, which will allow service levels to be maintained for the next five years. In May, unincorporated Township voters approved a 1.85 mill renewal Road and Bridge levy and on January 1,, an additional $5.00 motor vehicle registration permissive tax fee went into effect, which will allow service levels for Road and Bridge to be maintained for the next five years. In 2018, Trustees will have to make a decision about the expiring 4.65 mill five-year Fire levy and the expiring.7 mill five-year Recreation levy. The Township continues to be prudent with its resources. Recently, all township projects have been financed debt free. We continue to adjust the Fire budget from a wage standpoint to reflect ever-changing staffing issues. The 2018 fire budget reflects less part-time fire wages and more full-time fire wages.

3 In, the Township saw many positive developments. A significant capital project at the Rec Center was realized. The former slide corroded beyond the point of repair. Two new slides were installed to replace the former slide. Further, there continues to be active developments in the Township with multiple construction starts. As a result of the new construction in the Township and an increase in home sales, the County Auditors preliminary tax values from their triennial valuation reflect a 6.63 increase in tax values for Washington Township for Fire and Police continue to provide outstanding emergency services. Our Public Works crews continued their excellent service delivery with street maintenance, leaf collection and snow removal. Finally, long time Trustee Joyce Young did not run for reelection in. She served the residents of Washington Township for 22 years. My sincerest thanks are extended to all those that assisted in another successful year at Washington Township. I would like to specifically recognize the efforts of the leadership team and finance department staff who contributed significantly to this document. Sincerely, Jesse K. Lightle Township Administrator

4 WASHINGTON TOWNSHIP ESTIMATED FUND ANALYSIS PROJECTED PROJECTED UNENCUMBERED PROJECTED TOTAL PROJECTED UNENCUMBERED FUND BALANCE AT 1/1/18 RECEIPTS AVAILABLE EXPENSES BALANCE AT 12/31/18 General $ 10,140,504 $ 2,497,641 $ 12,638,145 $ 3,232,852 $ 9,405,293 Motor Vehicle License Tax 239,352 59, ,352 60, ,352 Gasoline Tax 317, , , , ,225 Road & Bridge 8,502,279 4,888,412 13,390,691 7,549,552 5,841,139 Cemetery 49,416 12,500 61,916 39,200 22,716 Cemetery Bequest 3, , ,300 Lighting Assessment 9,865 44,047 53,912 50,000 3,912 Police 2,663,118 4,793,051 7,456,169 5,007,725 2,448,444 Fire 11,430,230 11,640,979 23,071,209 13,625,695 9,445,514 Special Assessment Bond Retirement 3, , , ,172 3,559 Recreation 595,782 3,068,552 3,664,334 3,371, ,372 Permissive Tax 347, , , , ,197 Agency 10,568 12,000 22,568 13,085 9,483 Public Works Commission Project FEMA Vehicle Maintenance 134, , , , ,803 Totals: $ 34,447,761 $ 28,452,928 $ 62,900,689 $ 34,525,380 $ 28,375,309 1

5 WASHINGTON TOWNSHIP FINANCIAL SUMMARY FUND BALANCE AT PROJECTED PROJECTED PROJECTED FUND 1/1/ RECEIPTS EXPENSE BALANCE General $ 10,233,461 $ 2,529,256 $ 2,622,213 $ 10,140,504 Motor Vehicle License Tax 216,552 62,000 39, ,352 Gasoline Tax 333, , , ,725 Road & Bridge 9,737,683 4,583,347 5,818,751 8,502,279 Cemetery 56,515 16,040 23,139 49,416 Cemetery Bequest 3, ,326 Lighting Assessment 7,672 46,668 44,475 9,865 Police 2,351,017 4,711,823 4,399,722 2,663,118 Fire 10,579,717 11,922,804 11,072,291 11,430,230 Special Assessment Bond Retirement 1,291 45,038 42,820 3,509 Recreation 633,743 3,217,695 3,255, ,782 Permissive Tax 272, , , ,197 Agency 11,603 11,725 12,760 10,568 Public Works Commission Project FEMA Vehicle Maintenance 108, , , ,890 Totals: $ 34,547,174 $ 28,222,398 $ 28,321,811 $ 34,447,761 2

6 WASHINGTON TOWNSHIP PROPERTY TAX DATA FUND DATE AUTHORIZED LENGTH OF LEVY YEAR LEVY EXPIRES GROSS MILLS EFFECTIVE MILLS * 2018 PROJECTED REVENUE General (Inside Mill) Continuous $ 1,280,941 Road & Bridge (Inside Mill) Continuous ,693,981 Road & Bridge 05/02/ 5-Year ,987,932 Police 05/05/ Year ,477,033 Police 05/04/2010 Continuous ,108,518 Fire 11/05/2002 Continuous ,247,395 Fire 05/07/ Year ,960,609 Recreation 05/07/ Year ,195,953 Totals: $ 21,952, / VALUATION Agriculture/ Residential Value Commercial/ Industrial Value Public Utilities Real Value Public Utilities Personal Property Value Total Value Township (Unincorporated) $ 880,280,460 $ 176,540,750 $ - $ 18,977,390 $ 1,075,798,600 Centerville (Incorporated) 501,368, ,046,760-14,416, ,831,870 Totals: $ 1,381,648,750 $ 307,587,510 $ - $ 33,394,210 $ 1,722,630,470 * Estimated for residential agricultural 3

7 WASHINGTON TOWNSHIP RECEIPTS HISTORY AND S FUND 2015 ACTUAL 2016 ACTUAL 2018 GENERAL Property & Other Local Taxes $ 1,257,648 $ 1,291,791 $ 1,313,626 $ 1,371,436 Charges for Services 24,506 22,000 11,000 - Licenses, Permits and Fees 384, , , ,000 Fines and Forfeitures 44,257 44,089 38,400 38,000 Intergovernmental 761, , , ,005 Special Assessments 18, ,108 2,000 15,000 Earnings on Investments 122,038 11, , ,000 Miscellaneous Revenue 350, ,046 82,401 60,200 Other Financing Sources 7,241 7,386 1,125 - Totals: $ 2,971,136 $ 2,605,483 $ 2,529,256 $ 2,497,641 MOTOR VEHICLE LICENSE TAX Intergovernmental $ 56,490 $ 57,770 $ 57,000 $ 55,500 Earnings on Investments 2,242 4,189 5,000 3,500 Miscellaneous Revenue Totals: $ 59,032 $ 61,959 $ 62,000 $ 59,000 GASOLINE TAX Intergovernmental $ 247,821 $ 246,661 $ 247,000 $ 240,000 Earnings on Investments 3,104 6,457 8,000 5,000 Totals: $ 250,925 $ 253,118 $ 255,000 $ 245,000 4

8 WASHINGTON TOWNSHIP RECEIPTS HISTORY AND S FUND 2015 ACTUAL 2016 ACTUAL 2018 ROAD AND BRIDGE Property & Other Local Taxes $ 3,876,846 $ 3,913,712 $ 3,970,205 $ 4,111,227 Licenses, Permits and Fees 1,095 1,710 $1,500 $1,500 Intergovernmental 568, , , ,685 Miscellaneous Revenue 74,274 11,611 39,775 - Other Financing Sources 4,581 34, ,000 Totals: $ 4,524,963 $ 4,559,165 $ 4,583,347 $ 4,888,412 CEMETERY Licenses, Permits and Fees $ 11,900 $ 18,325 $ 9,950 $ 7,500 Miscellaneous Revenue 14,528 5,367 6,090 5,000 Other Financing Sources Totals: $ 26,428 $ 23,736 $ 16,040 $ 12,500 CEMETERY BEQUEST Earnings on Investments $ 2 $ 2 $ 2 $ 2 Miscellaneous Revenue Totals: $ 2 $ 2 $ 2 $ 2 LIGHTING ASSESSMENT Special Assessments $ 37,127 $ 37,652 $ 46,668 $ 44,047 5

9 WASHINGTON TOWNSHIP RECEIPTS HISTORY AND S FUND 2015 ACTUAL 2016 ACTUAL 2018 POLICE Property & Other Local Taxes $ 3,646,251 $ 4,196,174 $ 4,251,783 $ 4,273,002 Licenses, Permits and Fees Intergovernmental 606, , ,575 $512,549 Miscellaneous Revenue $0 Other Financing Sources 2,764 15,478 8,425 7,500 Totals: $ 4,255,164 $ 4,620,314 $ 4,711,823 $ 4,793,051 FIRE Property & Other Local Taxes $ 8,763,315 $ 8,840,632 $ 8,954,477 $ 8,938,122 Licenses, Permits and Fees 1,630,980 1,474,899 1,457,385 1,425,475 Intergovernmental 1,343,828 1,327,222 1,346,544 1,272,382 Miscellaneous Revenue 9,225 19,152 13,998 - Other Financing Sources 5,017 30, ,400 5,000 Totals: $ 11,752,365 $ 11,692,843 $ 11,922,804 $ 11,640,979 SPECIAL ASSESSMENT BOND RETIREMENT Special Assessments $ 40,162 $ 35,868 $ 45,038 $ 347,222 Miscellaneous Revenue Other Financing Sources Totals: $ 40,162 $ 35,868 $ 45,038 $ 347,222 6

10 WASHINGTON TOWNSHIP RECEIPTS HISTORY AND S FUND 2015 ACTUAL 2016 ACTUAL 2018 RECREATION Property & Other Local Taxes $ 1,028,876 $ 1,037,785 $1,050,999 $1,046,975 Licenses, Permits and Fees 1,484,675 1,435,668 1,484,119 1,527,560 Intergovernmental 170, , , ,547 Miscellaneous Revenue 134, , , ,575 Other Financing Sources 23,816 79, , ,895 Totals: $ 2,842,780 $ 2,866,624 $ 3,217,695 $ 3,068,552 PERMISSIVE TAX Property & Other Local Taxes $ - $ - $ - $ - Intergovernmental 112, , , ,000 Earnings on Investments 3,450 4,977 6,000 4,000 Miscellaneous Revenue Totals: $ 115,752 $ 125,919 $ 281,000 $ 264,000 AGENCY Miscellaneous Revenue $ 15,561 $ 14,085 $ 11,725 $ 12,000 7

11 WASHINGTON TOWNSHIP RECEIPTS HISTORY AND S FUND 2015 ACTUAL 2016 ACTUAL 2018 PUBLIC WORKS COMMISSION PROJECT Intergovernmental $ - $ - $ - $ - VEHICLE MAINTENANCE Licenses, Permits and Fees $ 630,524 $ 643,667 $ 535,243 $ 580,522 Intergovernmental ,725 - Miscellaneous Revenue Other Financing Sources Totals: $ 630,707 $ 644,597 $ 540,000 $ 580,522 Grand Totals: $ 27,522,104 $ 27,541,365 $ 28,222,398 $ 28,452,928 8

12 WASHINGTON TOWNSHIP EXPENSE HISTORY AND S FUND ACTUAL ACTUAL General $ 3,900,630 $ 2,281,792 $ 2,622,213 $ 3,232,852 Motor Vehicle License Tax 78,826 32,643 39,200 60,000 Gasoline Tax 113, , , ,500 Road & Bridge 3,898,835 5,349,412 5,818,751 7,549,552 Cemetery 30,285 31,879 23,139 39,200 Cemetery Bequest Lighting Assessment 39,914 47,906 44,475 50,000 Police 4,156,426 4,296,020 4,399,722 5,007,725 Fire 9,657,183 10,431,655 11,072,291 13,625,695 Special Assessment Bond Retirement 39,790 38,308 42, ,172 Recreation 2,715,178 2,982,524 3,255,656 3,371,962 Permissive Tax 233, , , ,000 Agency 16,226 14,211 12,760 13,085 Public Works Commission Project FEMA Vehicle Maintenance 622, , , ,609 Totals: $ 25,503,252 $ 26,565,501 $ 28,321,811 $ 34,525,380 9

13 WASHINGTON TOWNSHIP GENERAL GOVERNMENT LISTING Fund Source: General Fund (01) Sub Funds: Administration ( ) Finance ( ) Elected Officials ( ) Information Technology ( ) Development Services ( ) Human Resources ( ) General Government ( ) Other Governmental Properties ( ) Joint Projects ( ) Satellite Juvenile Court ( ) General - Fire ( ) General - Cemetery ( ) General - Lighting ( ) Hithergreen & Grounds ( ) General - Recreation ( ) Fund Source: Agency Fund (27) Sub Fund: Flexible Benefits ( ) Fund Source: Special Revenue Fund (54) Sub Fund: FEMA ( ) 10

14 WASHINGTON TOWNSHIP GENERAL TOTAL EXPENSE SUMMARY SUB FUNDS ACTUAL BUDGET BUDGET Administration $ 228,141 $ 245,398 $ 232,109 $ 246,271 Finance 195, , , ,282 Elected Officials 125, , , ,775 Information Technology 145, , , ,896 Development Services 312, , , ,723 Human Resources 43,698 76,383 47,581 71,338 General Government 611,824 1,208, , ,948 Other Governmental Properties 24,212 44,416 18,078 39,100 Joint Projects 10,722 65,000 13,216 40,000 Satellite Juvenile Court 3,136 7,560-7,436 General - Fire 164, , , ,084 General - Cemetery 177, , , ,819 General - Lighting 53,986 63,089 49,699 59,000 Hithergreen & Grounds 7,861 25,056 10,464 22,400 General - Recreation 176, , , ,780 GENERAL FUND SUB-TOTALS 2,281,792 3,404,923 2,622,213 3,232,852 CONTINGENCIES - 168, ,000 ESTATE TAX - 8,867,565-9,105,293 GENERAL FUND GRAND TOTALS $ 2,281,792 $ 12,441,041 $ 2,622,213 $ 12,638,145 11

15 WASHINGTON TOWNSHIP GENERAL FUND DETAIL EXPENSE SUMMARY SUB FUNDS Salary & Operating Capital Salary & Operating Capital Benefits Expenses Purchases Benefits Expenses Purchases Administration $ 228,801 $ 3,308 $ - $ 238,771 $ 7,500 $ - Finance 167,013 16, ,082 17,200 - Elected Officials 133,522 1, ,975 5,800 - Information Technology 59,506 69,304 91,000 68,457 80, ,789 Development Services 226,764 81, , , ,000 Human Resources 39,511 8,070-40,388 30,950 - General Government 7, ,774 8,180 8, ,189 61,250 Other Governmental Properties - 18, ,100 10,000 Joint Projects - 13, ,000 25,000 Satellite Juvenile Court ,511 1,925 - General - Fire 123,342 38, ,084 42,000 - General - Cemetery 173,331 2,027 33, ,519 2,300 49,000 General - Lighting - 49, ,000 - Hithergreen & Grounds - 8,963 1,501-12,400 10,000 General - Recreation 118,055 14, ,280 16,500 30,000 TOTALS $ 1,277,186 $ 1,210,709 $ 134,318 $ 1,356,924 $ 1,326,889 $ 549,039 PERCENTAGE TOTALS 50% 46% 5% 42% 41% 17% 12

16 WASHINGTON TOWNSHIP ADMINISTRATION The administration of Washington Township is managed by the Township Administrator. The Administrator is responsible for coordinating the day-to-day operations of the Township including all aspects of employee hiring and supervising. In addition, administration through public information is responsible for disseminating complete and accurate information on the Township s operations, including media contacts, press releases, website information and resident communications. The Administration Office also oversees the information technologies of the Township. Position Titles FTE's Average Salary per FTE Trustees 3.00 $ 21,271 Administrator ,780 Public Information Manager ,550 Information System Coordinator ,018 Information System Specialist ,861 IS Specialists - Part-Time Human Resource Technician III ,115 Human Resource Technician II ,675 Juvenile Court Referee (1) FTE equals 2,080 hours 13

17 WASHINGTON TOWNSHIP FINANCE DEPARTMENT The Finance Department is responsible for payroll processing, accounts payable, accounts receivable, financial statements, investment of funds, millage and property taxes, budgets and financial plans, records retention, fixed assets, bidding process, risk insurance and Trustee meeting minutes. Position Titles FTE's Average Salary per FTE Fiscal Officer 1.00 $ 31,064 Finance Director ,896 Accounting Supervisor ,550 Payroll Technician III ,670 Accounts Payable Technician I ,682 (1) FTE equals 2,080 hours 14

18 WASHINGTON TOWNSHIP DEVELOPMENT SERVICES DEPARTMENT The Development Services Department is home to the Township's planning economic development and zoning Services. The Department oversees and enfiorces Washington Township's maintenance code, nuisance abatement resolution, and Zoning Resolution, the legal document that controls and coordinates land use in the unincorporated section of the township. Staff members also enforce the development plan approvals and zoning regulations adopted by the Township Trustees. The Department provides economic development assistance through the Business First! partnership as well as through cooperation with County and State agencies to engage and help companies succeed and grow. Position Titles FTE's Average Salary per FTE Zoning Manager 1.00 $ 72,550 Zoning Inspector ,832 Assistant Zoning Inspector ,775 Receptionist ,050 (1) FTE equals 2,080 hours 15

19 MAJOR NEW PROJECTS/PURCHASES CIP ITEMS COST ACCOUNT # FIXED ASSET ITEMS ($2,500-$10,000) COST ACCOUNT # Domain Controller Upgrade $ 25, Network Firewall $ 5, Windows Client Upgrades 20, Fiber Optic Network Switch 9, Office Software Upgrades 20, Fiber Optic GBIC's (10 gbps) 7, Fiber Optic Connectivity 90, Format Scanner 3, Fleet Vehicle 28, Leaf Box 3, Permit Tracking Software 80, Land Use Plan Update 100, Non CIP Grand Total $ 28,800 Time and Attendance Clocks (2) 7, Government Center Maintenance 10, Fire Alarm Control Panel 13, Resealing/Striping Parking Lot-G.C. 30, Other Property Maintenance 10, Cooperative Projects - Capital 25, Cemetery Pickup Truck 35, Cemetery Mower 14, Hithergreen Building Improvements 5, Hithergreen Building Repairs 5, Resealing/Striping Parking Lot-R.W. 30, CIP Grand Total $ 549,039 16

20 ADMINISTRATION ACCOUNT # ACCOUNT DESCRIPTION 2016 ACTUAL BUDGET Salaries - Full Time $ 158,030 $ 160,206 $ 160,164 $ 164, Salaries - Part-Time - 2,665-2, Salaries - Overtime OPERS 21,086 22,831 22,458 23, Medicare 2,211 2,365 2,326 2, Medical/Hospitalization 37,638 37,000 38,232 39, Life Insurance Dental Insurance 1,582 2,561 1,653 2, Employee Assistance Program Workers- Compensation 2,457 8,681 2,500 3, Other Misc Reimbursements 900 1, ,000 Personnel Services 224, , , , Membership Fees 2,634 2,000 1,828 2, Subscription Fees Township Travel - Education 945 4,000 1,000 4, Township Travel - Non-Educational 422 1, ,500 Other Expenses 4,000 7,600 3,308 7,500 Sub-Total: $ 228,141 $ 245,398 $ 232,109 $ 246,271 17

21 FINANCE DEPARTMENT ACCOUNT # ACCOUNT DESCRIPTION 2016 ACTUAL BUDGET Salaries - Full Time $ 133,964 $ 112,029 $ 112,055 $ 114, Salaries - Part-Time 4,615 4,100 5,320 5, Salaries - Overtime 175 1, , OPERS 18,592 16,402 16,460 17, Medicare 1,914 1,699 1,705 1, Medical/Hospitalization 25,833 37,000 27,125 29, Life Insurance Dental Insurance 1,290 2,830 1,150 1, Employee Assistance Program Worker's Compensation 2,347 6,747 2,392 2, Other Misc Reimbursements Total Personnel Services 189, , , , Membership Fees 1,654 1, , Other Dues & Fees Travel - Educational 4,630 28,487 15,500 15, Travel - Non Educational Other Expenses 6,472 30,237 16,561 17,200 Sub-Total: $ 195,646 $ 212,642 $ 183,574 $ 191,282 18

22 ELECTED OFFICIALS ACCOUNT # ACCOUNT DESCRIPTION 2016 ACTUAL BUDGET Salaries - Part-Time $ 91,965 $ 94,400 $ 95,930 $ 99, OPERS 12,875 13,215 13,430 13, Medicare 1,305 1,370 1,391 1, Medical/Hospitalization 14,298 24,000 19,000 24, Life Insurance Dental Insurance 1,211 1,740 1,800 1, Employee Assistance Program Worker's Compensation 1,497 5,089 1,738 3,979 Personnel Services 123, , , , Membership Fees Other Dues & Fees Travel - Educational 849 2, , Travel - Non Educational 475 2, ,500 Other Expenses 1,824 5,800 1,247 5,800 Sub-Total: $ 125,212 $ 145,839 $ 134,769 $ 150,775 19

23 INFORMATION TECHNOLOGY ACCOUNT # ACCOUNT DESCRIPTION 2016 ACTUAL BUDGET Salaries - Full Time $ 36,028 $ 40,703 $ 40,722 $ 41, Salaries - Part-Time 3,122 3,075-3, Salaries - Overtime OPERS 5,495 6,165 5,715 6, Medicare Medical/Hospitalization 10,592 9,700 9,500 9, Life Insurance Dental Insurance Employee Assistance Program Worker's Compensation 1,310 2,915 1,500 1, Tuition Reimbursements - 4,500-4, Other Misc Reimbursements Personnel Services 58,360 69,038 59,506 68, Planning Consultants - 4,000 2,000 4, Computer Consultants (1,584) 15,000 7,500 12, Computer Consultants - CIP - 40,000 33, Other Professional & Technical Services , Telephone - 5, Misc Other Payments 15,950 16,000 7,500 10,000 Services 14,366 80,000 50,000 33, Office Supplies and Materials Computer Supplies 3,542 3, , Repair & Maintenance-Comp Equipment 13,186 10, ,000 Supplies, Maintenance and Repair 17,138 13,800 1,200 11,800 20

24 INFORMATION TECHNOLOGY ACCOUNT # ACCOUNT DESCRIPTION 2016 ACTUAL BUDGET Membership Fees Subscription Fees Computer License Fees Other Dues & Fees Travel - Educational 35 1,000 1,000 1, Travel - Non Educational Training Aids , Misc Other Expenses 335 1, ,500 Other Expenses 385 3,400 1,439 8, Building Improvements - CIP Office Furniture and Equipment - 4,000 3, Computer Hardware 35,577 28,000 28,000 15, Computer Hardware - CIP 3,237 62,000 58,000 25, Computer Software 15,987 13,000 17,791 9, Computer Software - CIP , Other Furniture & Equipment - CIP , Communication Equipment Maintenance Equipment , Other Machinery & Equipment Capital Outlay 55, , , ,039 Sub-Total: $ 145,783 $ 273,988 $ 219,810 $ 304,896 21

25 DEVELOPMENT SERVICES ACCOUNT # ACCOUNT DESCRIPTION 2016 ACTUAL BUDGET Salaries - Full Time $ 138,570 $ 138,990 $ 143,782 $ 142, Salaries - Part-Time 20,623 31,150 32,490 31, Salaries - Overtime OPERS 21,531 23,890 24,678 24, Medicare 2,282 2,475 2,556 2, Medical/Hospitalization 14,298 14,200 17,609 18, Life Insurance Dental Insurance 1, ,145 2, Employee Assistance Program Worker's Compensation 2,589 9,098 2,735 3, Other Misc Reimbursements Personnel Services 202, , , , Law Director Services 49,252 63,445 45,000 65, Other Legal Services Planning Consultants - 1, Training Services Telephone 3,891 3,500 4,913 5, Postage 993 2,500 2,000 2, Comp Network Communication 2,213 2,500 1,000 2, Printing - 1, , Advertising, Legal Ads 5,382 6,000 6,500 6, Adv-Delinquent Lands 180 1, , Other Communication Print & Ads Radio Access Fees Misc Other Payments - 3,000-3, Fidelity Bond Premium Auto Insurance Premium Services 63,200 86,470 60,989 88,025 22

26 DEVELOPMENT SERVICES ACCOUNT # ACCOUNT DESCRIPTION 2016 ACTUAL BUDGET Office Supplies & Materials 452 2,000 1,200 2, Computer Supplies 664 1, , Maps - 1,000-1, Misc Operating Supplies & Materials Janitorial Supplies Fuel & Oil 1,360 3,000 1,200 2, Vehicle Equipment - 1,000-1, Small Tools & Minor Equipment Equipment Supplies Rents & Leases 2,465 3, Garbage & Trash Removal - Gov Center Garbage & Trash Removal - PW Service Center Cleaning Service - Gov Center Cleaning Service - PW Service Center 1, Repair & Maintenance-Building - PW Service Center - CIP Repair & Maintenance-Equipment - PW Service Center 1, Repair & Maintenance-Office Equipment 913 2,000-1, Repair & Maintenance-Comp Equipment 495 1,200-1, Repair & Maintenance-Vehicles 1,721 2,500 1,600 2,500 Supplies, Maintenance and Repairs 11,761 19,705 4,875 14,350 23

27 DEVELOPMENT SERVICES ACCOUNT # ACCOUNT DESCRIPTION 2016 ACTUAL BUDGET Subscription Fees 26 1, , Computer License Fees Auction/Sales Fees Other Dues & Fees 1,625 2,000 1,500 2, Credit Card Fees ,075 1, Pre Employment Testing Pre Employment Physicals Travel - Educational 165 1, , Travel - Non Educational Nuisance Abatement 10,699 19,000 6,000 18, Misc Other Expenses 2,377 2,000 1,000 2,000 Other Expenses 15,595 27,000 9,813 27, Motor Vehicles - CIP - 28,000-28, Office Furniture & Equipment 375 4,000 3,500 1, Computer Hardware 3,500 2,500 1,800 5, Computer Hardware - CIP 4, Computer Software - 5, , Computer Software - CIP - 80, , Communication Equipment - CIP 10, Other Machinery & Equipment - 1,000-1,000 Capital Outlay 19, ,587 5, ,000 Sub-Total: $ 312,501 $ 475,523 $ 307,928 $ 575,723 24

28 HUMAN RESOURCES ACCOUNT # ACCOUNT DESCRIPTION 2016 ACTUAL BUDGET Salaries - Full Time $ 25,292 $ 24,750 $ 24,383 $ 24, Salaries - Overtime OPERS 3,395 3,465 3,484 3, Medicare Medical/Hospitalization 7,731 7,800 10,000 10, Life Insurance Dental Insurance Employee Assistance Program Worker's Compensation 368 1, Personel Services 37,566 38,123 39,511 40, Personnel Attorney Services 5,218 15,893 4,796 15, Computer Consultants - 12,417 2,417 7, Training Services - 1,500-2, Other Professional & Technical Services - 2, , Contractual Services - 1, Printing Advertising, Legal Ads Other Communication Print & Ads Services 5,218 33,260 7,393 26, Office Supplies & Materials 914 1, , Computer Supplies Training Supplies Misc Office Supplies & Materials Supplies, Maintenance and Repair 914 2, ,750 25

29 HUMAN RESOURCES ACCOUNT # ACCOUNT DESCRIPTION 2016 ACTUAL BUDGET Membership Fees Other Dues & Fees Pre-Employment Testing - 1,000-1, Travel - Educational Travel - Non Educational Misc Other Expenses Other Expenses - 1,650-1, Office Furniture & Equipment Computer Hardware Computer Software Capital Outlay - 1,300-1,300 Sub-Total: $ 43,698 $ 76,383 $ 47,581 $ 71,338 26

30 GENERAL GOVERNMENT ACCOUNT # ACCOUNT DESCRIPTION 2016 ACTUAL BUDGET Salaries - Full Time $ 1,104 $ 3,628 $ 3,628 $ 3, OPERS Medical/Hospitalization Life Insurance Dental Insurance Worker's Compensation 1,920 3,837 2,500 2, Unemployment Compensation Tuition Reimbursements Other Misc Reimbursements Clothing Personnel Services 3,400 9,468 7,341 8, Law Director Services 37,598 68,015 34,410 55, Personnel Attorney Services - 5,000-5, Annexation Services - 10,000-10, Other Legal Services 4,625 30,000 2,393 25, Computer Consultants - 28,254 5,778 15, Training Services - 5,000 3,595 5, Other Professional & Technical Services 36, , ,721 47, Auditing Services 1,746 1,872 1,966 2, Tax Collection Fees 12,507 13,500 12,500 13, Board of Election Expense 14,947 30,000 2,599 40, Other Acct & Tax Collection - 1,500-1, General Labor - 1,000-1, Leaf Pick-Up - Contracted 38,488 45,000 40,000 45, Contractual Services - - 1,100 1,500 27

31 GENERAL GOVERNMENT ACCOUNT # ACCOUNT DESCRIPTION 2016 ACTUAL BUDGET Telephone 3,476 3,736 4,426 4, Postage 738 2, , Comp Network Communication 27,737 25,078 23,152 25, Printing 3,982 6,000 3,405 5, Advertising, Legal Ads 885 2, , Newsletters / Quarterly 62,936 78,564 62,443 69, Other Communication Print & Ads 967 2,000-2, Electricity Gov Center 11,035 13,008 11,711 12, Water & Sewage - Gov Center 2,056 2,500 1,212 2, Natural Gas - Gov Center 1,644 2,361 1,669 2, Prosecution Services 9,005 9,500 9,212 9, Misc Other Payments 2,255 3,001 4,025 4, Property Insurance Premium 16,364 18,500 16,587 18, Liability Insurance Premium 7,180 8,000 7,353 8, Fidelity Bond Premium 1,199 1,500-1, Auto Insurance Premium 1,300 2,000 1,351 2, Public Officials Liability 6,765 7,000 6,765 6, Other Insurance & Bonding Services 305, , , ,500 28

32 GENERAL GOVERNMENT ACCOUNT # ACCOUNT DESCRIPTION 2016 ACTUAL BUDGET Office Supplies & Materials 4,182 8,000 3,531 6, Computer Supplies 277 1,000 2,368 2, Miscellaneous Office Supplies & Materials Misc Operating Supplies & Materials ,500 2, Janitorial Supplies Building Materials & Supplies 719 1, Landscape Supplies & Materials Fuel & Oil Small Tools & Minor Equipment Rents & Leases 6,900 8,000 1,140 2, Garbage & Trash Removal - Gov Center 539 1, , Cleaning Service - Gov Center 5,211 7,000 8,782 10, Lawn Service - Gov Center 1,856 2,200 1,750 2, Other Property Services Other Property Services - Gov Center 1,311 1, , Repair & Maintenance-Building - Gov Center - CIP 3,034 10,000 2,000 23, Repairs & Maintenance-Equipment - Gov Center 6,967 2,500 7,024 7, Other Building & Equipment Repairs 590 1,000 4,063 5, Repair & Maintenance-Office Equipment 434 1, , Repair & Maintenance-Comp Equipment 20,108 32,464 21,000 25, Repair & Maintenance-Communication , Repair & Maintenance-Vehicles 539 1, Repair & Maintenance-Leaf Collectors 10,685 12,500 11,000 12,000 Supplies, Maintenance and Repair 64,349 93,813 67, ,550 29

33 GENERAL GOVERNMENT ACCOUNT # ACCOUNT DESCRIPTION 2016 ACTUAL BUDGET Membership 6,162 10,000 6,822 7, Subscription Fees 829 1, Computer License Fees Auction/Sales Fees Other Dues & Fees 21 1, Credit Card Fees , Bank Fees Other Financial Fees Centerville Historical Society 40,000 40,000 40,000 45, Regional Agencies 36,023 40,000 36,101 40, Other Contributions 8,000 5,000 4,000 5, Pre Employment Testing Pre Employment Physicals , Medical Testing Expenses 131 1, , Other Medical Testing - 1, Travel - Educational Travel - Non Educational Unclaimed Funds Misc Other Expenses 35,656 46,000 28,341 40,000 Other Expenses 127, , , ,200 30

34 GENERAL GOVERNMENT ACCOUNT # ACCOUNT DESCRIPTION 2016 ACTUAL BUDGET Parking Lot Improvements - Gov Center - 8, Parking Lot Improvements - Gov Center - CIP - 30,000-30, Building Improvements - Gov Center 3,030 5,000-5, Other Site Improvements - Gov Center - 2,500-2, Office Furniture & Equipment 225 1,500 3,863 1, Computer Hardware 547 5, , Computer Hardware - CIP 9,538 7, , Computer Software - 5,935-2, Computer Software - CIP - 10,000 5, Communication Equipment - CIP 18, Maintenance Equipment Leaf Equipment 3,400 7,200 11,310 10, Other Machinery & Equipment - 1,500-1,500 Capital Outlay 35,307 86,030 21,754 63,400 Sub-Total: $ 536,824 $ 883,396 $ 577,295 $ 766, Transfers Out 75,000 75,000 75,000 75, Advances - Out - 250, ,000 92, Contingencies - 168, ,000 Debt and Other Financing 75, , , ,789 Total: $ 611,824 $ 1,376,949 $ 902,295 $ 1,233,948 31

35 ESTATE TAX ACCOUNT # ACCOUNT DESCRIPTION 2016 ACTUAL BUDGET Misc Other Expenses $ - $ 8,867,565 $ - $ 9,105,293 Other Expenses - 8,867,565-9,105, Land Purchases Capital Outlay Sub-Total: $ - $ 8,867,565 $ - $ 9,105,293 32

36 OTHER GOVERNMENTAL PROPERTIES ACCOUNT # ACCOUNT DESCRIPTION 2016 ACTUAL BUDGET Electricity - Winterhalter $ 842 $ 1,716 $ 889 $ 1, Electricity - Sheehan Water & Sewage Water & Sewage - Winterhalter Water & Sewage - Sheehan Natural Gas - Winterhalter Services 1,291 2,956 1,265 2, Building Supplies and Material - Sheehan Landscape Supplies & Materials - Sheehan Garbage & Trash Removal Garbage & Trash Removal - Winterhalter Garbage & Trash Removal - Sheehan Lawn Service 800 1, Lawn Service - Winterhalter , Lawn Service - Sheehan 1,265 1,310 1,200 1, Other Property Services Other Property Services - Winterhalter Other Property Services - Sheehan Repair & Maintenance-Building Repair & Maintenance-Building - Winterhalter 1,668 2,500-2, Repair & Maintenance-Building - Sheehan 61 1,000-1, Repair & Maintenance-Equipment - CIP - 10,000-10, Other Building & Equipment Repairs - Sheehan Supplies, Maintenance and Repair 3,855 18,960 2,111 18,675 33

37 OTHER GOVERNMENTAL PROPERTIES ACCOUNT # ACCOUNT DESCRIPTION 2016 ACTUAL BUDGET Misc Other Expenses 19,066 12,500 4,995 6, Misc Other Expenses - Winterhalter - 10,000 9,707 12, Misc Other Expenses - Sheehan Other Expenses 19,066 22,500 14,702 18,250 Sub-Total: $ 24,212 $ 44,416 $ 18,078 $ 39,100 34

38 JOINT PROJECTS ACCOUNT # ACCOUNT DESCRIPTION 2016 ACTUAL BUDGET Joint Projects - Non-Capital Items - CIP $ - $ 25,000 $ - $ Maintenance Contracts 10,722 15,000 13,216 15,000 Services $ 10,722 $ 40,000 $ 13,216 $ 15, Other Capital Outlay - CIP - 25,000-25,000 Capital Outlay - 25,000-25,000 Sub-Total: $ 10,722 $ 65,000 $ 13,216 $ 40,000 35

39 SATELLITE JUVENILE COURT ACCOUNT # ACCOUNT DESCRIPTION 2016 ACTUAL BUDGET Salaries - Part-Time $ 2,483 $ 4,615 $ - $ 4, OPERS Medicare Employee Assistance Program Worker's Compensation Personnel Services 2,955 5,635-5, Postage Printing Services Membership Fees Other Dues & Fees Travel - Educational Travel - Non Educational Misc Other Expenses Other Expenses 28 1,175-1,175 Sub-Total: $ 3,136 $ 7,560 $ - $ 7,436 36

40 GENERAL FIRE ACCOUNT # ACCOUNT DESCRIPTION 2016 ACTUAL BUDGET Salaries - Full Time $ 90,513 $ 88,215 $ 88,200 $ 90, Salaries - Part-Time 2,230 3,385-3, Salaries - Overtime OPERS 12,376 12,825 12,362 13, Medicare 1,296 1,325 1,280 1, Medical/Hospitalization 18,592 18,500 19,000 20, Life Insurance Dental Insurance Worker's Compensation 1,540 5,017 1,500 1,876 Personnel Services 127, , , , Other Professional & Technical Services 11,082 18,334 9,205 11,000 Services 11,082 18,334 9,205 11, Repair & Maintenance-EMS Equipment 11,093 17,000 7,325 15, Repair & Maintenance-Comp Equipment 14,301 16,116 14,786 16,000 Supplies, Maintenance and Repair 25,394 33,116 22,111 31, Computer Hardware - CIP EMS/Medical Equipment - 7,000 7,000 - Capital Outlay 714 7,000 7,000 - Sub-Total: $ 164,669 $ 188,558 $ 161,658 $ 173,084 37

41 GENERAL CEMETERY ACCOUNT # ACCOUNT DESCRIPTION 2016 ACTUAL BUDGET Salaries - Full Time $ 95,078 $ 98,535 $ 98,452 $ 100, Salaries - Part-Time 17,660 16,910 18,000 16, Salaries - Overtime 766-1, OPERS 15,806 16,160 16,443 16, Medicare 1,603 1,670 1,703 1, Medical/Hospitalization 31,880 32,000 34,000 35, Life Insurance Dental Insurance 1,939 1,740 1,792 1, Employee Assistance Program Worker's Compensation 1,723 6,133 1,700 2,357 Personnel Services 166, , , , Auto Insurance Premium 1,950 2,300 2,027 2,300 Services 1,950 2,300 2,027 2, Motor Vehicles - CIP , Other Vehicles - CIP 8,812 45,000 33,550 14,000 Capital Outlay 8,812 45,000 33,550 49,000 Sub-Total: $ 177,422 $ 220,683 $ 208,908 $ 226,819 38

42 GENERAL LIGHTING ACCOUNT # ACCOUNT DESCRIPTION 2016 ACTUAL BUDGET Street/Traffic Lights/Sirens $ 37,990 $ 48,089 $ 37,523 $ 43,000 Services 37,990 48,089 37,523 43, Traffic Signal/Street Light Repair 15,996 15,000 12,176 16,000 Supplies, Maintenance and Repair 15,996 15,000 12,176 16,000 Sub-Total: $ 53,986 $ 63,089 $ 49,699 $ 59,000 39

43 HITHERGREEN ACCOUNT # ACCOUNT DESCRIPTION 2016 ACTUAL BUDGET Electricity - Hithergreen $ 5,452 $ 7,542 $ 6,298 $ 7, Water & Sewage - Hithergreen Natural Gas - Hithergreen 1,041 1,564 1,094 1,300 Services 6,914 9,606 7,778 9, Building Materials & Supplies Garbage & Trash Removal - Hithergreen Repair & Maintenance-Building - Hithergreen - CIP 245 6, , Repair & Maintenance-Equipment - Hithergreen- CIP - 6,000 1,000 5, Other Building & Equipment Repair - 1,500-1,000 Supplies, Maintenance and Repair ,700 2,150 12, Other Dues and Fees Misc Other Expenses Other Expenses Sub-Totals: $ 7,861 $ 25,056 $ 10,464 $ 22,400 40

44 GENERAL RECREATION ACCOUNT # ACCOUNT DESCRIPTION 2016 ACTUAL BUDGET Salaries - Full Time $ 85,732 $ 84,077 $ 84,063 $ 101, Salaries - Part-Time 3,122 4,765-4, Salaries - Overtime OPERS 11,938 12,435 11,783 14, Medicare 1,240 1,290 1,220 1, Medical/Hospitalization 18,313 18,200 18,500 19, Life Insurance Dental Insurance Worker's Compensation 1,472 4,847 1,532 2,118 Personnel Services 122, , , , Engineering & Architectural Services 1, Other Professional & Technical Services 6,334 13,904 5,620 7,500 Services 7,834 13,904 5,620 7, Repair & Maintenance-Building - Rec Center 2,702 3, Repair & Maintenance-Building - Rec West Repair & Maintenance-Comp Equipment 3,107 8,545 8,449 9,000 Supplies, Maintenance and Repair 6,017 11,545 8,449 9, Misc Other Expenses Other Expenses Parking Lot Improvements - Rec West - CIP , Building Improvements - Rec Center - CIP 1, Building Improvements - Rec West -CIP 38, Capital Outlay 40, , Sub-Total: $ 176,979 $ 152,393 $ 132,124 $ 190,780

45 FLEXIBLE BENEFITS ACCOUNT # ACCOUNT DESCRIPTION 2016 ACTUAL BUDGET FBA Reimbursements $ 14,211 $ 16,500 $ 12,760 $ 13,085 Personnel Services 14,211 16,500 12,760 13,085 Sub-Total: $ 14,211 $ 16,500 $ 12,760 $ 13, Contingencies - 9,977-9,483 Debt and Other Financing - 9,977-9,483 Total: $ 14,211 $ 26,477 $ 12,760 $ 22,568 42

46 WASHINGTON TOWNSHIP PUBLIC WORKS LISTING Fund Source: Motor Vehicle License Tax Fund (02) Sub Fund: Highway ( ) Fund Source: Gasoline Tax Fund (03) Sub Fund: Highway ( ) Fund Source: Road & Bridge Fund (04) Sub Funds: Road & Bridge Administration ( ) Engineering ( ) Road Right of Way ( ) Fund Source: Cemetery Fund (05) Sub Fund: Cemetery ( ) Fund Source: Cemetery Bequest Fund (06) Sub Fund: Cemetery Bequest ( ) Fund Source: Lighting Assessment Fund (07) Sub Fund: Lighting Districts ( ) Fund Source: Special Assessment Bond Retirement Fund (16) Sub Fund: Capital Outlay ( ) 43

47 WASHINGTON TOWNSHIP PUBLIC WORKS LISTING Fund Source: Permissive Tax Fund (23) Sub Fund: Highway ( ) Fund Source: Public Works Commission Project - Issue II (30) Sub Fund: Capital Outlay ( ) Fund Source: Internal Service Fund (91) Sub Fund: Maintenance ( ) 44

48 WASHINGTON TOWNSHIP ROAD & BRIDGE TOTAL EXPENSE SUMMARY SUB FUNDS ACTUAL BUDGET BUDGET Road & Bridge Administration $ 842,427 $ 1,030,937 $ 829,086 $ 1,167,591 Engineering 94, ,711 98, ,902 Road Right of Way 4,412,509 7,215,899 4,891,429 6,276,059 ROAD & BRIDGE FUND SUB-TOTALS 5,349,412 8,356,547 5,818,751 7,549,552 CONTINGENCIES - 5,289,261-5,841,139 ROAD & BRIDGE FUND GRAND TOTALS $ 5,349,412 $ 13,645,808 $ 5,818,751 $ 13,390,691 45

49 WASHINGTON TOWNSHIP ROAD & BRIDGE FUND DETAIL EXPENSE SUMMARY SUB FUNDS Salary & Operating Capital Salary & Operating Capital Benefits Expenses Purchases Benefits Expenses Purchases Road & Bridge Administration $ 405,790 $ 419,719 $ 3,577 $ 422,752 $ 641,650 $ 103,189 Engineering 96,351 1, ,502 5,400 - Road Right of Way 1,267, ,075 3,423,715 1,427, ,200 4,464,751 TOTALS $ 1,769,780 $ 621,679 $ 3,427,292 $ 1,950,362 $ 1,031,250 $ 4,567,940 30% 10% 59% 26% 15% 61% 46