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

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

December 4, Dear Board of Trustees and Fiscal Officer: In accordance with Section 505.032(F), of the Ohio Revised Code, the Budget is hereby presented. Budget data came from expenditure information shown in the 2018-2022 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 2013. 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 2018. 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.

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 2018. 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

WASHINGTON TOWNSHIP ESTIMATED FUND ANALYSIS PROJECTED 2018 2018 2018 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 59,000 298,352 60,000 238,352 Gasoline Tax 317,725 245,000 562,725 340,500 222,225 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 3,326 2 3,328 28 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 3,509 347,222 350,731 347,172 3,559 Recreation 595,782 3,068,552 3,664,334 3,371,962 292,372 Permissive Tax 347,197 264,000 611,197 310,000 301,197 Agency 10,568 12,000 22,568 13,085 9,483 Public Works Commission Project - - - - - FEMA - - - - - Vehicle Maintenance 134,890 580,522 715,412 577,609 137,803 Totals: $ 34,447,761 $ 28,452,928 $ 62,900,689 $ 34,525,380 $ 28,375,309 1

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 39,200 239,352 Gasoline Tax 333,525 255,000 270,800 317,725 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 3,325 2 1 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 3,255,656 595,782 Permissive Tax 272,197 281,000 206,000 347,197 Agency 11,603 11,725 12,760 10,568 Public Works Commission Project - - - - FEMA - - - - Vehicle Maintenance 108,873 540,000 513,983 134,890 Totals: $ 34,547,174 $ 28,222,398 $ 28,321,811 $ 34,447,761 2

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 0.70 0.70 $ 1,280,941 Road & Bridge (Inside Mill) Continuous 2.35 2.35 2,693,981 Road & Bridge 05/02/ 5-Year 1.85 1.71 1,987,932 Police 05/05/2015 5-Year 2020 2.30 2.16 2,477,033 Police 05/04/2010 Continuous 1.95 1.84 2,108,518 Fire 11/05/2002 Continuous 1.50 1.21 2,247,395 Fire 05/07/2013 5-Year 2018 4.65 4.30 7,960,609 Recreation 05/07/2013 5-Year 2018 0.70 0.65 1,195,953 Totals: 16.00 14.92 $ 21,952,362 2016/ 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) 501,368,290 131,046,760-14,416,820 646,831,870 Totals: $ 1,381,648,750 $ 307,587,510 $ - $ 33,394,210 $ 1,722,630,470 * Estimated for residential agricultural 3

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 384,761 383,092 378,960 377,000 Fines and Forfeitures 44,257 44,089 38,400 38,000 Intergovernmental 761,280 464,825 448,699 436,005 Special Assessments 18,998 208,108 2,000 15,000 Earnings on Investments 122,038 11,147 253,045 200,000 Miscellaneous Revenue 350,407 173,046 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 300 - - - 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

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 568,167 597,857 571,214 770,685 Miscellaneous Revenue 74,274 11,611 39,775 - Other Financing Sources 4,581 34,275 653 5,000 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 - 44 - - 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

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 606,149 408,483 451,575 $512,549 Miscellaneous Revenue - 179 40 $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 30,938 150,400 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

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 170,569 153,463 211,500 161,547 Miscellaneous Revenue 134,844 160,708 143,151 162,575 Other Financing Sources 23,816 79,000 327,926 169,895 Totals: $ 2,842,780 $ 2,866,624 $ 3,217,695 $ 3,068,552 PERMISSIVE TAX Property & Other Local Taxes $ - $ - $ - $ - Intergovernmental 112,302 120,942 275,000 260,000 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

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 183 730 4,725 - Miscellaneous Revenue - 200 - - Other Financing Sources - - 32 - Totals: $ 630,707 $ 644,597 $ 540,000 $ 580,522 Grand Totals: $ 27,522,104 $ 27,541,365 $ 28,222,398 $ 28,452,928 8

WASHINGTON TOWNSHIP EXPENSE HISTORY AND S 2015 2016 2018 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 113,871 256,304 270,800 340,500 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 - 30 1 28 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 42,820 347,172 Recreation 2,715,178 2,982,524 3,255,656 3,371,962 Permissive Tax 233,418 153,126 206,000 310,000 Agency 16,226 14,211 12,760 13,085 Public Works Commission Project - - - - FEMA - - - - Vehicle Maintenance 622,670 649,692 513,983 577,609 Totals: $ 25,503,252 $ 26,565,501 $ 28,321,811 $ 34,525,380 9

WASHINGTON TOWNSHIP GENERAL GOVERNMENT LISTING Fund Source: General Fund (01) Sub Funds: Administration (01100000) Finance (01110000) Elected Officials (01120000) Information Technology (01130000) Development Services (01140000) Human Resources (01150000) General Government (01200000) Other Governmental Properties (01220000) Joint Projects (01230000) Satellite Juvenile Court (01300000) General - Fire (01320000) General - Cemetery (01400000) General - Lighting (01410000) Hithergreen & Grounds (01500000) General - Recreation (01510000) Fund Source: Agency Fund (27) Sub Fund: Flexible Benefits (27160000) Fund Source: Special Revenue Fund (54) Sub Fund: FEMA (54700000) 10

WASHINGTON TOWNSHIP GENERAL TOTAL EXPENSE SUMMARY 2016 2018 SUB FUNDS ACTUAL BUDGET BUDGET Administration $ 228,141 $ 245,398 $ 232,109 $ 246,271 Finance 195,646 212,642 183,574 191,282 Elected Officials 125,212 145,839 134,769 150,775 Information Technology 145,783 273,988 219,810 304,896 Development Services 312,501 475,523 307,928 575,723 Human Resources 43,698 76,383 47,581 71,338 General Government 611,824 1,208,396 902,295 933,948 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 164,669 188,558 161,658 173,084 General - Cemetery 177,422 220,683 208,908 226,819 General - Lighting 53,986 63,089 49,699 59,000 Hithergreen & Grounds 7,861 25,056 10,464 22,400 General - Recreation 176,979 152,393 132,124 190,780 GENERAL FUND SUB-TOTALS 2,281,792 3,404,923 2,622,213 3,232,852 CONTINGENCIES - 168,553-300,000 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

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 16,561-174,082 17,200 - Elected Officials 133,522 1,247-144,975 5,800 - Information Technology 59,506 69,304 91,000 68,457 80,650 155,789 Development Services 226,764 81,077 87 225,348 142,375 208,000 Human Resources 39,511 8,070-40,388 30,950 - General Government 7,341 886,774 8,180 8,509 864,189 61,250 Other Governmental Properties - 18,078 - - 29,100 10,000 Joint Projects - 13,216 - - 15,000 25,000 Satellite Juvenile Court - - - 5,511 1,925 - General - Fire 123,342 38,316-131,084 42,000 - General - Cemetery 173,331 2,027 33,550 175,519 2,300 49,000 General - Lighting - 49,699 - - 59,000 - Hithergreen & Grounds - 8,963 1,501-12,400 10,000 General - Recreation 118,055 14,069-144,280 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

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 1.00 140,780 Public Information Manager 1.00 72,550 Information System Coordinator 1.00 80,018 Information System Specialist 1.00 34,861 IS Specialists - Part-Time 0.00 - Human Resource Technician III 1.00 58,115 Human Resource Technician II 1.00 59,675 Juvenile Court Referee 0.00 - (1) FTE equals 2,080 hours 13

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 1.00 92,896 Accounting Supervisor 1.00 72,550 Payroll Technician III 1.00 62,670 Accounts Payable Technician I 0.63 25,682 (1) FTE equals 2,080 hours 14

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 1.00 65,832 Assistant Zoning Inspector 0.75 23,775 Receptionist 0.26 8,050 (1) FTE equals 2,080 hours 15

MAJOR NEW PROJECTS/PURCHASES CIP ITEMS COST ACCOUNT # FIXED ASSET ITEMS ($2,500-$10,000) COST ACCOUNT # Domain Controller Upgrade $ 25,000 01130009-5742 Network Firewall $ 5,000 01130000-5742 Windows Client Upgrades 20,000 01130009-5743 Fiber Optic Network Switch 9,500 01130000-5742 Office Software Upgrades 20,000 01130009-5743 Fiber Optic GBIC's (10 gbps) 7,500 01130000-5742 Fiber Optic Connectivity 90,789 01130009-5749 Format Scanner 3,000 01140000-5742 Fleet Vehicle 28,000 01140009-5731 Leaf Box 3,800 01200000-5757 Permit Tracking Software 80,000 01140009-5743 Land Use Plan Update 100,000 01140009-5743 Non CIP Grand Total $ 28,800 Time and Attendance Clocks (2) 7,400 01200009-5742 Government Center Maintenance 10,000 01200019-5411 Fire Alarm Control Panel 13,850 01200019-5411 Resealing/Striping Parking Lot-G.C. 30,000 01200019-5721 Other Property Maintenance 10,000 01220009-5412 Cooperative Projects - Capital 25,000 01230009-5799 Cemetery Pickup Truck 35,000 01400009-5731 Cemetery Mower 14,000 01400009-5739 Hithergreen Building Improvements 5,000 01500039-5411 Hithergreen Building Repairs 5,000 01500039-5412 Resealing/Striping Parking Lot-R.W. 30,000 01510249-5721 CIP Grand Total $ 549,039 16

ADMINISTRATION ACCOUNT # ACCOUNT DESCRIPTION 2016 ACTUAL BUDGET 01-10-100-000-00-0-5111 Salaries - Full Time $ 158,030 $ 160,206 $ 160,164 $ 164,019 01-10-100-000-00-0-5112 Salaries - Part-Time - 2,665-2,563 01-10-100-000-00-0-5113 Salaries - Overtime 13 205 250 250 01-10-100-000-00-0-5131 OPERS 21,086 22,831 22,458 23,356 01-10-100-000-00-0-5133 Medicare 2,211 2,365 2,326 2,419 01-10-100-000-00-0-5141 Medical/Hospitalization 37,638 37,000 38,232 39,000 01-10-100-000-00-0-5142 Life Insurance 123 161 125 161 01-10-100-000-00-0-5143 Dental Insurance 1,582 2,561 1,653 2,561 01-10-100-000-00-0-5144 Employee Assistance Program 100 123 100 105 01-10-100-000-00-0-5145 Workers- Compensation 2,457 8,681 2,500 3,337 01-10-100-000-00-0-5159 Other Misc Reimbursements 900 1,000 993 1,000 Personnel Services 224,141 237,798 228,801 238,771 01-10-100-000-00-0-5601 Membership Fees 2,634 2,000 1,828 2,000 01-10-100-000-00-0-5602 Subscription Fees - 100 - - 01-10-100-000-00-0-5661 Township Travel - Education 945 4,000 1,000 4,000 01-10-100-000-00-0-5662 Township Travel - Non-Educational 422 1,500 480 1,500 Other Expenses 4,000 7,600 3,308 7,500 Sub-Total: $ 228,141 $ 245,398 $ 232,109 $ 246,271 17

FINANCE DEPARTMENT ACCOUNT # ACCOUNT DESCRIPTION 2016 ACTUAL BUDGET 01-10-110-000-00-0-5111 Salaries - Full Time $ 133,964 $ 112,029 $ 112,055 $ 114,844 01-10-110-000-00-0-5112 Salaries - Part-Time 4,615 4,100 5,320 5,843 01-10-110-000-00-0-5113 Salaries - Overtime 175 1,025 200 1,025 01-10-110-000-00-0-5131 OPERS 18,592 16,402 16,460 17,040 01-10-110-000-00-0-5133 Medicare 1,914 1,699 1,705 1,765 01-10-110-000-00-0-5141 Medical/Hospitalization 25,833 37,000 27,125 29,000 01-10-110-000-00-0-5142 Life Insurance 138 200 194 200 01-10-110-000-00-0-5143 Dental Insurance 1,290 2,830 1,150 1,500 01-10-110-000-00-0-5144 Employee Assistance Program 125 123 125 131 01-10-110-000-00-0-5145 Worker's Compensation 2,347 6,747 2,392 2,434 01-10-110-000-00-0-5159 Other Misc Reimbursements 180 250 287 300 Total Personnel Services 189,174 182,405 167,013 174,082 01-10-110-000-00-0-5601 Membership Fees 1,654 1,500 836 1,500 01-10-110-000-00-0-5609 Other Dues & Fees 100 150 100 100 01-10-110-000-00-0-5661 Travel - Educational 4,630 28,487 15,500 15,500 01-10-110-000-00-0-5662 Travel - Non Educational 88 100 125 100 Other Expenses 6,472 30,237 16,561 17,200 Sub-Total: $ 195,646 $ 212,642 $ 183,574 $ 191,282 18

ELECTED OFFICIALS ACCOUNT # ACCOUNT DESCRIPTION 2016 ACTUAL BUDGET 01-10-120-000-00-0-5112 Salaries - Part-Time $ 91,965 $ 94,400 $ 95,930 $ 99,468 01-10-120-000-00-0-5131 OPERS 12,875 13,215 13,430 13,926 01-10-120-000-00-0-5133 Medicare 1,305 1,370 1,391 1,442 01-10-120-000-00-0-5141 Medical/Hospitalization 14,298 24,000 19,000 24,200 01-10-120-000-00-0-5142 Life Insurance 152 135 150 134 01-10-120-000-00-0-5143 Dental Insurance 1,211 1,740 1,800 1,739 01-10-120-000-00-0-5144 Employee Assistance Program 85 90 83 87 01-10-120-000-00-0-5145 Worker's Compensation 1,497 5,089 1,738 3,979 Personnel Services 123,387 140,039 133,522 144,975 01-10-120-000-00-0-5601 Membership Fees 400 700 200 700 01-10-120-000-00-0-5609 Other Dues & Fees 100 100 100 100 01-10-120-000-00-0-5661 Travel - Educational 849 2,500 767 2,500 01-10-120-000-00-0-5662 Travel - Non Educational 475 2,500 180 2,500 Other Expenses 1,824 5,800 1,247 5,800 Sub-Total: $ 125,212 $ 145,839 $ 134,769 $ 150,775 19

INFORMATION TECHNOLOGY ACCOUNT # ACCOUNT DESCRIPTION 2016 ACTUAL BUDGET 01-10-130-000-00-0-5111 Salaries - Full Time $ 36,028 $ 40,703 $ 40,722 $ 41,522 01-10-130-000-00-0-5112 Salaries - Part-Time 3,122 3,075-3,075 01-10-130-000-00-0-5113 Salaries - Overtime 122 260 100 256 01-10-130-000-00-0-5131 OPERS 5,495 6,165 5,715 6,279 01-10-130-000-00-0-5133 Medicare 554 640 592 650 01-10-130-000-00-0-5141 Medical/Hospitalization 10,592 9,700 9,500 9,700 01-10-130-000-00-0-5142 Life Insurance 49 40 50 30 01-10-130-000-00-0-5143 Dental Insurance 578 500 600 114 01-10-130-000-00-0-5144 Employee Assistance Program 30 40 35 37 01-10-130-000-00-0-5145 Worker's Compensation 1,310 2,915 1,500 1,794 01-10-130-000-00-0-5151 Tuition Reimbursements - 4,500-4,500 01-10-130-000-00-0-5159 Other Misc Reimbursements 480 500 692 500 Personnel Services 58,360 69,038 59,506 68,457 01-10-130-000-00-0-5212 Planning Consultants - 4,000 2,000 4,000 01-10-130-000-00-0-5213 Computer Consultants (1,584) 15,000 7,500 12,500 01-10-130-000-00-9-5213 Computer Consultants - CIP - 40,000 33,000-01-10-130-000-00-0-5219 Other Professional & Technical Services - - - 7,000 01-10-130-000-00-0-5241 Telephone - 5,000 - - 01-10-130-000-00-0-5279 Misc Other Payments 15,950 16,000 7,500 10,000 Services 14,366 80,000 50,000 33,500 01-10-130-000-00-0-5301 Office Supplies and Materials 410 300 200 300 01-10-130-000-00-0-5302 Computer Supplies 3,542 3,500 500 1,500 01-10-130-000-00-0-5422 Repair & Maintenance-Comp Equipment 13,186 10,000 500 10,000 Supplies, Maintenance and Repair 17,138 13,800 1,200 11,800 20

INFORMATION TECHNOLOGY ACCOUNT # ACCOUNT DESCRIPTION 2016 ACTUAL BUDGET 01-10-130-000-00-0-5601 Membership Fees - 600-500 01-10-130-000-00-0-5602 Subscription Fees 15 100 39-01-10-130-000-00-0-5604 Computer License Fees - 500 - - 01-10-130-000-00-0-5609 Other Dues & Fees - 100 - - 01-10-130-000-00-0-5661 Travel - Educational 35 1,000 1,000 1,500 01-10-130-000-00-0-5662 Travel - Non Educational - 100-100 01-10-130-000-00-0-5692 Training Aids - - - 2,500 01-10-130-000-00-0-5699 Misc Other Expenses 335 1,000 400 3,500 Other Expenses 385 3,400 1,439 8,100 01-10-130-000-20-9-5724 Building Improvements - CIP 733 - - - 01-10-130-000-00-0-5741 Office Furniture and Equipment - 4,000 3,874 500 01-10-130-000-00-0-5742 Computer Hardware 35,577 28,000 28,000 15,000 01-10-130-000-00-9-5742 Computer Hardware - CIP 3,237 62,000 58,000 25,000 01-10-130-000-00-0-5743 Computer Software 15,987 13,000 17,791 9,500 01-10-130-000-00-9-5743 Computer Software - CIP - - - 40,000 01-10-130-000-00-9-5749 Other Furniture & Equipment - CIP - - - 90,789 01-10-130-000-00-0-5755 Communication Equipment - 500-500 01-10-130-000-00-0-5756 Maintenance Equipment - - - 1,500 01-10-130-000-00-0-5759 Other Machinery & Equipment - 250-250 Capital Outlay 55,534 107,750 107,665 183,039 Sub-Total: $ 145,783 $ 273,988 $ 219,810 $ 304,896 21

DEVELOPMENT SERVICES ACCOUNT # ACCOUNT DESCRIPTION 2016 ACTUAL BUDGET 01-10-140-000-00-0-5111 Salaries - Full Time $ 138,570 $ 138,990 $ 143,782 $ 142,422 01-10-140-000-00-0-5112 Salaries - Part-Time 20,623 31,150 32,490 31,151 01-10-140-000-00-0-5113 Salaries - Overtime 23 513 50 513 01-10-140-000-00-0-5131 OPERS 21,531 23,890 24,678 24,372 01-10-140-000-00-0-5133 Medicare 2,282 2,475 2,556 2,524 01-10-140-000-00-0-5141 Medical/Hospitalization 14,298 14,200 17,609 18,000 01-10-140-000-00-0-5142 Life Insurance 141 150 137 148 01-10-140-000-00-0-5143 Dental Insurance 1,865 705 2,145 2,150 01-10-140-000-00-0-5144 Employee Assistance Program 70 90 82 86 01-10-140-000-00-0-5145 Worker's Compensation 2,589 9,098 2,735 3,482 01-10-140-000-00-0-5159 Other Misc Reimbursements 480 500 500 500 Personnel Services 202,472 221,761 226,764 225,348 01-10-140-000-00-0-5201 Law Director Services 49,252 63,445 45,000 65,000 01-10-140-000-00-0-5209 Other Legal Services 375 - - - 01-10-140-000-00-0-5212 Planning Consultants - 1,000 - - 01-10-140-000-00-0-5214 Training Services - 500 - - 01-10-140-000-00-0-5241 Telephone 3,891 3,500 4,913 5,000 01-10-140-000-00-0-5242 Postage 993 2,500 2,000 2,500 01-10-140-000-00-0-5243 Comp Network Communication 2,213 2,500 1,000 2,300 01-10-140-000-00-0-5244 Printing - 1,000 500 1,500 01-10-140-000-00-0-5245 Advertising, Legal Ads 5,382 6,000 6,500 6,500 01-10-140-000-00-0-5246 Adv-Delinquent Lands 180 1,250 400 1,250 01-10-140-000-00-0-5249 Other Communication Print & Ads - 500 - - 01-10-140-000-00-0-5276 Radio Access Fees - 175-175 01-10-140-000-00-0-5279 Misc Other Payments - 3,000-3,000 01-10-140-000-00-0-5293 Fidelity Bond Premium 266 300 - - 01-10-140-000-00-0-5294 Auto Insurance Premium 650 800 676 800 Services 63,200 86,470 60,989 88,025 22

DEVELOPMENT SERVICES ACCOUNT # ACCOUNT DESCRIPTION 2016 ACTUAL BUDGET 01-10-140-000-00-0-5301 Office Supplies & Materials 452 2,000 1,200 2,000 01-10-140-000-00-0-5302 Computer Supplies 664 1,000 500 1,000 01-10-140-000-00-0-5303 Maps - 1,000-1,000 01-10-140-000-00-0-5359 Misc Operating Supplies & Materials - 500-500 01-10-140-000-00-0-5361 Janitorial Supplies - 750 - - 01-10-140-000-00-0-5371 Fuel & Oil 1,360 3,000 1,200 2,500 01-10-140-000-00-0-5372 Vehicle Equipment - 1,000-1,000 01-10-140-000-00-0-5381 Small Tools & Minor Equipment 134 200-200 01-10-140-000-00-0-5382 Equipment Supplies - 750 250 750 01-10-140-000-00-0-5401 Rents & Leases 2,465 3,800 - - 01-10-140-000-01-0-5402 Garbage & Trash Removal - Gov Center - - 120 200 01-10-140-000-04-0-5402 Garbage & Trash Removal - PW Service Center 125 4 5-01-10-140-000-01-0-5403 Cleaning Service - Gov Center 146 - - - 01-10-140-000-04-0-5403 Cleaning Service - PW Service Center 1,675 - - - 01-10-140-000-04-9-5411 Repair & Maintenance-Building - PW Service Center - CIP 579 - - - 01-10-140-000-04-0-5412 Repair & Maintenance-Equipment - PW Service Center 1,033 - - - 01-10-140-000-00-0-5421 Repair & Maintenance-Office Equipment 913 2,000-1,500 01-10-140-000-00-0-5422 Repair & Maintenance-Comp Equipment 495 1,200-1,200 01-10-140-000-00-0-5441 Repair & Maintenance-Vehicles 1,721 2,500 1,600 2,500 Supplies, Maintenance and Repairs 11,761 19,705 4,875 14,350 23

DEVELOPMENT SERVICES ACCOUNT # ACCOUNT DESCRIPTION 2016 ACTUAL BUDGET 01-10-140-000-00-0-5602 Subscription Fees 26 1,000 75 1,000 01-10-140-000-00-0-5604 Computer License Fees - 500-500 01-10-140-000-00-0-5605 Auction/Sales Fees 31 250 3 250 01-10-140-000-00-0-5609 Other Dues & Fees 1,625 2,000 1,500 2,000 01-10-140-000-00-0-5611 Credit Card Fees 631 500 1,075 1,500 01-10-140-000-00-0-5641 Pre Employment Testing 40 300-300 01-10-140-000-00-0-5642 Pre Employment Physicals - 250-250 01-10-140-000-00-0-5661 Travel - Educational 165 1,000 160 1,000 01-10-140-000-00-0-5662 Travel - Non Educational - 200-200 01-10-140-000-00-0-5695 Nuisance Abatement 10,699 19,000 6,000 18,000 01-10-140-000-00-0-5699 Misc Other Expenses 2,377 2,000 1,000 2,000 Other Expenses 15,595 27,000 9,813 27,000 01-10-140-000-00-9-5731 Motor Vehicles - CIP - 28,000-28,000 01-10-140-000-00-0-5741 Office Furniture & Equipment 375 4,000 3,500 1,500 01-10-140-000-00-0-5742 Computer Hardware 3,500 2,500 1,800 5,500 01-10-140-000-00-9-5742 Computer Hardware - CIP 4,718 - - - 01-10-140-000-00-0-5743 Computer Software - 5,000 100 5,000 01-10-140-000-00-9-5743 Computer Software - CIP - 80,000-180,000 01-10-140-000-00-9-5755 Communication Equipment - CIP 10,880 87 87-01-10-140-000-00-0-5759 Other Machinery & Equipment - 1,000-1,000 Capital Outlay 19,473 120,587 5,487 221,000 Sub-Total: $ 312,501 $ 475,523 $ 307,928 $ 575,723 24

HUMAN RESOURCES ACCOUNT # ACCOUNT DESCRIPTION 2016 ACTUAL BUDGET 01-10-150-000-00-0-5111 Salaries - Full Time $ 25,292 $ 24,750 $ 24,383 $ 24,993 01-10-150-000-00-0-5113 Salaries - Overtime 24-500 500 01-10-150-000-00-0-5131 OPERS 3,395 3,465 3,484 3,569 01-10-150-000-00-0-5133 Medicare 340 360 361 370 01-10-150-000-00-0-5141 Medical/Hospitalization 7,731 7,800 10,000 10,000 01-10-150-000-00-0-5142 Life Insurance 22 25 25 25 01-10-150-000-00-0-5143 Dental Insurance 359 375 388 400 01-10-150-000-00-0-5144 Employee Assistance Program 35 35 20 21 01-10-150-000-00-0-5145 Worker's Compensation 368 1,313 350 510 Personel Services 37,566 38,123 39,511 40,388 01-10-150-000-00-0-5202 Personnel Attorney Services 5,218 15,893 4,796 15,000 01-10-150-000-00-0-5213 Computer Consultants - 12,417 2,417 7,500 01-10-150-000-00-0-5214 Training Services - 1,500-2,000 01-10-150-000-00-0-5219 Other Professional & Technical Services - 2,000 180 1,500 01-10-150-000-00-0-5234 Contractual Services - 1,000 - - 01-10-150-000-00-0-5244 Printing - 100-100 01-10-150-000-00-0-5245 Advertising, Legal Ads - 250-250 01-10-150-000-00-0-5249 Other Communication Print & Ads - 100-100 Services 5,218 33,260 7,393 26,450 01-10-150-000-00-0-5301 Office Supplies & Materials 914 1,500 677 1,500 01-10-150-000-00-0-5302 Computer Supplies - 150-150 01-10-150-000-00-0-5307 Training Supplies - 300-100 01-10-150-000-00-0-5309 Misc Office Supplies & Materials - 100 - - Supplies, Maintenance and Repair 914 2,050 677 1,750 25

HUMAN RESOURCES ACCOUNT # ACCOUNT DESCRIPTION 2016 ACTUAL BUDGET 01-10-150-000-00-0-5601 Membership Fees - 150-150 01-10-150-000-00-0-5609 Other Dues & Fees - 50 - - 01-10-150-000-00-0-5641 Pre-Employment Testing - 1,000-1,000 01-10-150-000-00-0-5661 Travel - Educational - 250-100 01-10-150-000-00-0-5662 Travel - Non Educational - 50-50 01-10-150-000-00-0-5699 Misc Other Expenses - 150-150 Other Expenses - 1,650-1,450 01-10-150-000-00-0-5741 Office Furniture & Equipment - 300-300 01-10-150-000-00-0-5742 Computer Hardware - 500-500 01-10-150-000-00-0-5743 Computer Software - 500-500 Capital Outlay - 1,300-1,300 Sub-Total: $ 43,698 $ 76,383 $ 47,581 $ 71,338 26

GENERAL GOVERNMENT ACCOUNT # ACCOUNT DESCRIPTION 2016 ACTUAL BUDGET 01-20-200-000-00-0-5111 Salaries - Full Time $ 1,104 $ 3,628 $ 3,628 $ 3,718 01-20-200-000-00-0-5131 OPERS 154 508 508 521 01-20-200-000-00-0-5141 Medical/Hospitalization 150 818 500 818 01-20-200-000-00-0-5142 Life Insurance 1-80 100 01-20-200-000-00-0-5143 Dental Insurance 11 27 25 27 01-20-200-000-00-0-5145 Worker's Compensation 1,920 3,837 2,500 2,575 01-20-200-000-00-0-5146 Unemployment Compensation - - 100 100 01-20-200-000-00-0-5151 Tuition Reimbursements - 500-500 01-20-200-000-00-0-5159 Other Misc Reimbursements 60 50-50 01-20-200-000-00-0-5162 Clothing - 100-100 Personnel Services 3,400 9,468 7,341 8,509 01-20-200-000-00-0-5201 Law Director Services 37,598 68,015 34,410 55,000 01-20-200-000-00-0-5202 Personnel Attorney Services - 5,000-5,000 01-20-200-000-00-0-5203 Annexation Services - 10,000-10,000 01-20-200-000-00-0-5209 Other Legal Services 4,625 30,000 2,393 25,000 01-20-200-000-00-0-5213 Computer Consultants - 28,254 5,778 15,000 01-20-200-000-00-0-5214 Training Services - 5,000 3,595 5,000 01-20-200-000-00-0-5219 Other Professional & Technical Services 36,473 118,945 104,721 47,500 01-20-200-000-00-0-5221 Auditing Services 1,746 1,872 1,966 2,200 01-20-200-000-00-0-5222 Tax Collection Fees 12,507 13,500 12,500 13,500 01-20-200-000-00-0-5223 Board of Election Expense 14,947 30,000 2,599 40,000 01-20-200-000-00-0-5229 Other Acct & Tax Collection - 1,500-1,000 01-20-200-000-00-0-5231 General Labor - 1,000-1,000 01-20-200-000-00-0-5232 Leaf Pick-Up - Contracted 38,488 45,000 40,000 45,000 01-20-200-000-00-0-5234 Contractual Services - - 1,100 1,500 27

GENERAL GOVERNMENT ACCOUNT # ACCOUNT DESCRIPTION 2016 ACTUAL BUDGET 01-20-200-000-00-0-5241 Telephone 3,476 3,736 4,426 4,500 01-20-200-000-00-0-5242 Postage 738 2,000 998 1,500 01-20-200-000-00-0-5243 Comp Network Communication 27,737 25,078 23,152 25,000 01-20-200-000-00-0-5244 Printing 3,982 6,000 3,405 5,000 01-20-200-000-00-0-5245 Advertising, Legal Ads 885 2,000 625 2,000 01-20-200-000-00-0-5247 Newsletters / Quarterly 62,936 78,564 62,443 69,000 01-20-200-000-00-0-5249 Other Communication Print & Ads 967 2,000-2,000 01-20-200-000-01-0-5261 Electricity Gov Center 11,035 13,008 11,711 12,500 01-20-200-000-01-0-5262 Water & Sewage - Gov Center 2,056 2,500 1,212 2,000 01-20-200-000-01-0-5263 Natural Gas - Gov Center 1,644 2,361 1,669 2,000 01-20-200-000-00-0-5274 Prosecution Services 9,005 9,500 9,212 9,500 01-20-200-000-00-0-5279 Misc Other Payments 2,255 3,001 4,025 4,000 01-20-200-000-00-0-5291 Property Insurance Premium 16,364 18,500 16,587 18,500 01-20-200-000-00-0-5292 Liability Insurance Premium 7,180 8,000 7,353 8,000 01-20-200-000-00-0-5293 Fidelity Bond Premium 1,199 1,500-1,500 01-20-200-000-00-0-5294 Auto Insurance Premium 1,300 2,000 1,351 2,000 01-20-200-000-00-0-5295 Public Officials Liability 6,765 7,000 6,765 6,800 01-20-200-000-00-0-5299 Other Insurance & Bonding - 500 - - Services 305,907 545,335 363,996 442,500 28

GENERAL GOVERNMENT ACCOUNT # ACCOUNT DESCRIPTION 2016 ACTUAL BUDGET 01-20-200-000-00-0-5301 Office Supplies & Materials 4,182 8,000 3,531 6,000 01-20-200-000-00-0-5302 Computer Supplies 277 1,000 2,368 2,500 01-20-200-000-00-0-5309 Miscellaneous Office Supplies & Materials - - 202 500 01-20-200-000-00-0-5359 Misc Operating Supplies & Materials 112 750 1,500 2,000 01-20-200-000-00-0-5361 Janitorial Supplies 247 500 326 500 01-20-200-000-00-0-5362 Building Materials & Supplies 719 1,000 125 750 01-20-200-000-00-0-5365 Landscape Supplies & Materials 17 100-100 01-20-200-000-00-0-5371 Fuel & Oil 133 250 150 200 01-20-200-000-00-0-5381 Small Tools & Minor Equipment 438 500-500 01-20-200-000-00-0-5401 Rents & Leases 6,900 8,000 1,140 2,500 01-20-200-000-01-0-5402 Garbage & Trash Removal - Gov Center 539 1,549 602 1,200 01-20-200-000-01-0-5403 Cleaning Service - Gov Center 5,211 7,000 8,782 10,500 01-20-200-000-01-0-5404 Lawn Service - Gov Center 1,856 2,200 1,750 2,200 01-20-200-000-00-0-5409 Other Property Services 53 500-500 01-20-200-000-01-0-5409 Other Property Services - Gov Center 1,311 1,500 810 1,500 01-20-200-000-01-9-5411 Repair & Maintenance-Building - Gov Center - CIP 3,034 10,000 2,000 23,850 01-20-200-000-01-0-5412 Repairs & Maintenance-Equipment - Gov Center 6,967 2,500 7,024 7,500 01-20-200-000-00-0-5419 Other Building & Equipment Repairs 590 1,000 4,063 5,000 01-20-200-000-00-0-5421 Repair & Maintenance-Office Equipment 434 1,000 600 1,000 01-20-200-000-00-0-5422 Repair & Maintenance-Comp Equipment 20,108 32,464 21,000 25,000 01-20-200-000-00-0-5423 Repair & Maintenance-Communication - 500-1,000 01-20-200-000-00-0-5441 Repair & Maintenance-Vehicles 539 1,000 500 750 01-20-200-000-00-0-5448 Repair & Maintenance-Leaf Collectors 10,685 12,500 11,000 12,000 Supplies, Maintenance and Repair 64,349 93,813 67,473 107,550 29

GENERAL GOVERNMENT ACCOUNT # ACCOUNT DESCRIPTION 2016 ACTUAL BUDGET 01-20-200-000-00-0-5601 Membership 6,162 10,000 6,822 7,500 01-20-200-000-00-0-5602 Subscription Fees 829 1,000 390 500 01-20-200-000-00-0-5604 Computer License Fees - 500-500 01-20-200-000-00-0-5605 Auction/Sales Fees 424 500 120 250 01-20-200-000-00-0-5609 Other Dues & Fees 21 1,000 15 500 01-20-200-000-00-0-5611 Credit Card Fees 243 600 702 1,000 01-20-200-000-00-0-5612 Bank Fees 128 250 12 250 01-20-200-000-00-0-5619 Other Financial Fees 117 250 117 250 01-20-200-000-00-0-5622 Centerville Historical Society 40,000 40,000 40,000 45,000 01-20-200-000-00-0-5623 Regional Agencies 36,023 40,000 36,101 40,000 01-20-200-000-00-0-5629 Other Contributions 8,000 5,000 4,000 5,000 01-20-200-000-00-0-5641 Pre Employment Testing - 500-500 01-20-200-000-00-0-5642 Pre Employment Physicals - 500-1,000 01-20-200-000-00-0-5643 Medical Testing Expenses 131 1,000 40 1,000 01-20-200-000-00-0-5649 Other Medical Testing - 1,000-500 01-20-200-000-00-0-5661 Travel - Educational 108 500-250 01-20-200-000-00-0-5662 Travel - Non Educational 20 50 71 100 01-20-200-000-00-0-5694 Unclaimed Funds - 100-100 01-20-200-000-00-0-5699 Misc Other Expenses 35,656 46,000 28,341 40,000 Other Expenses 127,861 148,750 116,731 144,200 30

GENERAL GOVERNMENT ACCOUNT # ACCOUNT DESCRIPTION 2016 ACTUAL BUDGET 01-20-200-000-01-0-5721 Parking Lot Improvements - Gov Center - 8,750 - - 01-20-200-000-01-9-5721 Parking Lot Improvements - Gov Center - CIP - 30,000-30,000 01-20-200-000-01-0-5724 Building Improvements - Gov Center 3,030 5,000-5,000 01-20-200-000-01-0-5729 Other Site Improvements - Gov Center - 2,500-2,500 01-20-200-000-00-0-5741 Office Furniture & Equipment 225 1,500 3,863 1,500 01-20-200-000-00-0-5742 Computer Hardware 547 5,600 401 2,500 01-20-200-000-00-9-5742 Computer Hardware - CIP 9,538 7,400 600 7,400 01-20-200-000-00-0-5743 Computer Software - 5,935-2,500 01-20-200-000-00-9-5743 Computer Software - CIP - 10,000 5,435-01-20-200-000-00-9-5755 Communication Equipment - CIP 18,567 145 145-01-20-200-000-00-0-5756 Maintenance Equipment - 500-500 01-20-200-000-00-0-5757 Leaf Equipment 3,400 7,200 11,310 10,000 01-20-200-000-00-0-5759 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 $ 766,159 01-20-200-000-00-0-5991 Transfers Out 75,000 75,000 75,000 75,000 01-20-200-000-00-0-5992 Advances - Out - 250,000 250,000 92,789 01-20-200-000-00-0-5993 Contingencies - 168,553-300,000 Debt and Other Financing 75,000 493,553 325,000 467,789 Total: $ 611,824 $ 1,376,949 $ 902,295 $ 1,233,948 31

ESTATE TAX ACCOUNT # ACCOUNT DESCRIPTION 2016 ACTUAL BUDGET 01-20-210-000-00-0-5699 Misc Other Expenses $ - $ 8,867,565 $ - $ 9,105,293 Other Expenses - 8,867,565-9,105,293 01-20-210-000-00-0-5701 Land Purchases - - - - Capital Outlay - - - - Sub-Total: $ - $ 8,867,565 $ - $ 9,105,293 32

OTHER GOVERNMENTAL PROPERTIES ACCOUNT # ACCOUNT DESCRIPTION 2016 ACTUAL BUDGET 01-20-220-000-02-0-5261 Electricity - Winterhalter $ 842 $ 1,716 $ 889 $ 1,200 01-20-220-000-27-0-5261 Electricity - Sheehan - 500-250 01-20-220-000-00-0-5262 Water & Sewage 28 50 21 50 01-20-220-000-02-0-5262 Water & Sewage - Winterhalter - 50 4 25 01-20-220-000-27-0-5262 Water & Sewage - Sheehan - - 1 50 01-20-220-000-02-0-5263 Natural Gas - Winterhalter 422 640 350 600 Services 1,291 2,956 1,265 2,175 01-20-220-000-27-0-5362 Building Supplies and Material - Sheehan - 500-500 01-20-220-000-27-0-5365 Landscape Supplies & Materials - Sheehan - 250-250 01-20-220-000-00-0-5402 Garbage & Trash Removal 61 75 39 50 01-20-220-000-02-0-5402 Garbage & Trash Removal - Winterhalter - 75-75 01-20-220-000-27-0-5402 Garbage & Trash Removal - Sheehan - - 22 50 01-20-220-000-00-0-5404 Lawn Service 800 1,000 - - 01-20-220-000-02-0-5404 Lawn Service - Winterhalter - - 850 1,000 01-20-220-000-27-0-5404 Lawn Service - Sheehan 1,265 1,310 1,200 1,500 01-20-220-000-00-0-5409 Other Property Services - 250-250 01-20-220-000-02-0-5409 Other Property Services - Winterhalter - 500-500 01-20-220-000-27-0-5409 Other Property Services - Sheehan - 500-500 01-20-220-000-00-0-5411 Repair & Maintenance-Building - 500-500 01-20-220-000-02-0-5411 Repair & Maintenance-Building - Winterhalter 1,668 2,500-2,000 01-20-220-000-27-0-5411 Repair & Maintenance-Building - Sheehan 61 1,000-1,000 01-20-220-000-00-9-5412 Repair & Maintenance-Equipment - CIP - 10,000-10,000 01-20-220-000-27-0-5419 Other Building & Equipment Repairs - Sheehan - 500-500 Supplies, Maintenance and Repair 3,855 18,960 2,111 18,675 33

OTHER GOVERNMENTAL PROPERTIES ACCOUNT # ACCOUNT DESCRIPTION 2016 ACTUAL BUDGET 01-20-220-000-00-0-5699 Misc Other Expenses 19,066 12,500 4,995 6,000 01-20-220-000-02-0-5699 Misc Other Expenses - Winterhalter - 10,000 9,707 12,000 01-20-220-000-27-0-5699 Misc Other Expenses - Sheehan - - - 250 Other Expenses 19,066 22,500 14,702 18,250 Sub-Total: $ 24,212 $ 44,416 $ 18,078 $ 39,100 34

JOINT PROJECTS ACCOUNT # ACCOUNT DESCRIPTION 2016 ACTUAL BUDGET 01-20-230-000-00-9-5218 Joint Projects - Non-Capital Items - CIP $ - $ 25,000 $ - $ - 01-20-230-000-00-0-5272 Maintenance Contracts 10,722 15,000 13,216 15,000 Services $ 10,722 $ 40,000 $ 13,216 $ 15,000 01-20-230-000-00-9-5799 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

SATELLITE JUVENILE COURT ACCOUNT # ACCOUNT DESCRIPTION 2016 ACTUAL BUDGET 01-30-300-000-00-0-5112 Salaries - Part-Time $ 2,483 $ 4,615 $ - $ 4,613 01-30-300-000-00-0-5131 OPERS 348 650-646 01-30-300-000-00-0-5133 Medicare 36 70-67 01-30-300-000-00-0-5144 Employee Assistance Program 10 45 - - 01-30-300-000-00-0-5145 Worker's Compensation 79 255-185 Personnel Services 2,955 5,635-5,511 01-30-300-000-00-0-5242 Postage 152 250-250 01-30-300-000-00-0-5244 Printing - 500-500 Services 152 750-750 01-30-300-000-00-0-5601 Membership Fees - 75-75 01-30-300-000-00-0-5609 Other Dues & Fees - 50-50 01-30-300-000-00-0-5661 Travel - Educational - 500-500 01-30-300-000-00-0-5662 Travel - Non Educational - 50-50 01-30-300-000-00-0-5699 Misc Other Expenses 28 500-500 Other Expenses 28 1,175-1,175 Sub-Total: $ 3,136 $ 7,560 $ - $ 7,436 36

GENERAL FIRE ACCOUNT # ACCOUNT DESCRIPTION 2016 ACTUAL BUDGET 01-30-320-000-00-0-5111 Salaries - Full Time $ 90,513 $ 88,215 $ 88,200 $ 90,405 01-30-320-000-00-0-5112 Salaries - Part-Time 2,230 3,385-3,383 01-30-320-000-00-0-5113 Salaries - Overtime 45-100 - 01-30-320-000-00-0-5131 OPERS 12,376 12,825 12,362 13,130 01-30-320-000-00-0-5133 Medicare 1,296 1,325 1,280 1,360 01-30-320-000-00-0-5141 Medical/Hospitalization 18,592 18,500 19,000 20,000 01-30-320-000-00-0-5142 Life Insurance 66 70 75 80 01-30-320-000-00-0-5143 Dental Insurance 819 770 825 850 01-30-320-000-00-0-5145 Worker's Compensation 1,540 5,017 1,500 1,876 Personnel Services 127,479 130,107 123,342 131,084 01-30-320-000-00-0-5219 Other Professional & Technical Services 11,082 18,334 9,205 11,000 Services 11,082 18,334 9,205 11,000 01-30-320-000-00-0-5414 Repair & Maintenance-EMS Equipment 11,093 17,000 7,325 15,000 01-30-320-000-00-0-5422 Repair & Maintenance-Comp Equipment 14,301 16,116 14,786 16,000 Supplies, Maintenance and Repair 25,394 33,116 22,111 31,000 01-30-320-000-00-9-5742 Computer Hardware - CIP 714 - - - 01-30-320-000-00-0-5754 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

GENERAL CEMETERY ACCOUNT # ACCOUNT DESCRIPTION 2016 ACTUAL BUDGET 01-40-400-000-00-0-5111 Salaries - Full Time $ 95,078 $ 98,535 $ 98,452 $ 100,944 01-40-400-000-00-0-5112 Salaries - Part-Time 17,660 16,910 18,000 16,913 01-40-400-000-00-0-5113 Salaries - Overtime 766-1,000-01-40-400-000-00-0-5131 OPERS 15,806 16,160 16,443 16,500 01-40-400-000-00-0-5133 Medicare 1,603 1,670 1,703 1,709 01-40-400-000-00-0-5141 Medical/Hospitalization 31,880 32,000 34,000 35,000 01-40-400-000-00-0-5142 Life Insurance 140 170 178 180 01-40-400-000-00-0-5143 Dental Insurance 1,939 1,740 1,792 1,850 01-40-400-000-00-0-5144 Employee Assistance Program 65 65 63 66 01-40-400-000-00-0-5145 Worker's Compensation 1,723 6,133 1,700 2,357 Personnel Services 166,660 173,383 173,331 175,519 01-40-400-000-00-0-5294 Auto Insurance Premium 1,950 2,300 2,027 2,300 Services 1,950 2,300 2,027 2,300 01-40-400-000-00-9-5731 Motor Vehicles - CIP - - - 35,000 01-40-400-000-00-9-5739 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

GENERAL LIGHTING ACCOUNT # ACCOUNT DESCRIPTION 2016 ACTUAL BUDGET 01-40-410-000-00-0-5266 Street/Traffic Lights/Sirens $ 37,990 $ 48,089 $ 37,523 $ 43,000 Services 37,990 48,089 37,523 43,000 01-40-410-000-00-0-5467 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

HITHERGREEN ACCOUNT # ACCOUNT DESCRIPTION 2016 ACTUAL BUDGET 01-50-500-000-03-0-5261 Electricity - Hithergreen $ 5,452 $ 7,542 $ 6,298 $ 7,500 01-50-500-000-03-0-5262 Water & Sewage - Hithergreen 421 500 386 500 01-50-500-000-03-0-5263 Natural Gas - Hithergreen 1,041 1,564 1,094 1,300 Services 6,914 9,606 7,778 9,300 01-50-500-000-00-0-5362 Building Materials & Supplies - 500-500 01-50-500-000-03-0-5402 Garbage & Trash Removal - Hithergreen 649 700 649 750 01-50-500-000-03-9-5411 Repair & Maintenance-Building - Hithergreen - CIP 245 6,000 501 5,000 01-50-500-000-03-9-5412 Repair & Maintenance-Equipment - Hithergreen- CIP - 6,000 1,000 5,000 01-50-500-000-00-0-5419 Other Building & Equipment Repair - 1,500-1,000 Supplies, Maintenance and Repair 894 14,700 2,150 12,250 01-50-500-000-00-0-5609 Other Dues and Fees 53-75 100 01-50-500-000-00-0-5699 Misc Other Expenses - 750 461 750 Other Expenses 53 750 536 850 Sub-Totals: $ 7,861 $ 25,056 $ 10,464 $ 22,400 40

GENERAL RECREATION ACCOUNT # ACCOUNT DESCRIPTION 2016 ACTUAL BUDGET 01-50-510-000-00-0-5111 Salaries - Full Time $ 85,732 $ 84,077 $ 84,063 $ 101,056 01-50-510-000-00-0-5112 Salaries - Part-Time 3,122 4,765-4,766 01-50-510-000-00-0-5113 Salaries - Overtime 55-100 100 01-50-510-000-00-0-5131 OPERS 11,938 12,435 11,783 14,829 01-50-510-000-00-0-5133 Medicare 1,240 1,290 1,220 1,536 01-50-510-000-00-0-5141 Medical/Hospitalization 18,313 18,200 18,500 19,000 01-50-510-000-00-0-5142 Life Insurance 66 70 74 75 01-50-510-000-00-0-5143 Dental Insurance 808 760 783 800 01-50-510-000-00-0-5145 Worker's Compensation 1,472 4,847 1,532 2,118 Personnel Services 122,746 126,444 118,055 144,280 01-50-510-000-00-0-5211 Engineering & Architectural Services 1,500 - - - 01-50-510-000-00-0-5219 Other Professional & Technical Services 6,334 13,904 5,620 7,500 Services 7,834 13,904 5,620 7,500 01-50-510-000-22-0-5359 Repair & Maintenance-Building - Rec Center 2,702 3,000 - - 01-50-510-000-24-0-5419 Repair & Maintenance-Building - Rec West 209 - - - 01-50-510-000-00-0-5422 Repair & Maintenance-Comp Equipment 3,107 8,545 8,449 9,000 Supplies, Maintenance and Repair 6,017 11,545 8,449 9,000 01-50-510-000-00-0-5699 Misc Other Expenses - 500 - - Other Expenses - 500 - - 01-50-510-000-24-9-5721 Parking Lot Improvements - Rec West - CIP - - - 30,000 01-50-510-000-22-9-5724 Building Improvements - Rec Center - CIP 1,755 - - - 01-50-510-000-24-9-5724 Building Improvements - Rec West -CIP 38,627 - - - Capital Outlay 40,382 - - 30,000 41 Sub-Total: $ 176,979 $ 152,393 $ 132,124 $ 190,780

FLEXIBLE BENEFITS ACCOUNT # ACCOUNT DESCRIPTION 2016 ACTUAL BUDGET 27-10-160-000-00-0-5153 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 $ 13,085 27-10-160-000-00-0-5993 Contingencies - 9,977-9,483 Debt and Other Financing - 9,977-9,483 Total: $ 14,211 $ 26,477 $ 12,760 $ 22,568 42

WASHINGTON TOWNSHIP PUBLIC WORKS LISTING Fund Source: Motor Vehicle License Tax Fund (02) Sub Fund: Highway (02420000) Fund Source: Gasoline Tax Fund (03) Sub Fund: Highway (03420000) Fund Source: Road & Bridge Fund (04) Sub Funds: Road & Bridge Administration (04420000) Engineering (04430000) Road Right of Way (04450000) Fund Source: Cemetery Fund (05) Sub Fund: Cemetery (05400000) Fund Source: Cemetery Bequest Fund (06) Sub Fund: Cemetery Bequest (06400000) Fund Source: Lighting Assessment Fund (07) Sub Fund: Lighting Districts (07410000) Fund Source: Special Assessment Bond Retirement Fund (16) Sub Fund: Capital Outlay (16450000) 43

WASHINGTON TOWNSHIP PUBLIC WORKS LISTING Fund Source: Permissive Tax Fund (23) Sub Fund: Highway (23420000) Fund Source: Public Works Commission Project - Issue II (30) Sub Fund: Capital Outlay (30450009) Fund Source: Internal Service Fund (91) Sub Fund: Maintenance (91440000) 44

WASHINGTON TOWNSHIP ROAD & BRIDGE TOTAL EXPENSE SUMMARY 2016 2018 SUB FUNDS ACTUAL BUDGET BUDGET Road & Bridge Administration $ 842,427 $ 1,030,937 $ 829,086 $ 1,167,591 Engineering 94,476 109,711 98,236 105,902 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

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 1,885-100,502 5,400 - Road Right of Way 1,267,639 200,075 3,423,715 1,427,108 384,200 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