Mason 2011 Budget by City of Mason

2011 BUDGET PLAN

“Commitment to Excellence in Public Service”

Produced by the City of Mason 6000 Mason-Montgomery Rd. Mason, OH 45040 513-229-8500 www.imaginemason.org

City of Mason 2011 Budget Table of Contents Page Introduction Transmittal Letter/Budget Message List of Principal Officials Organization Chart City of Mason Profile

1 9 10 11

Revenue Summary General Fund Revenue Summary General Fund Revenue Description Non-General Fund Revenue Summary Non-General Fund Revenue Description

17 22 27 29

Budget Summary Departmental Operating Budget Staffing Summary Annual Appropriation Ordinance

33 35 36

Capital Improvement Plan General Fund Capital Equipment and Improvements Non-General Fund Capital Equipment and Improvements Capital Improvement Project Fact Sheets

43 44 45

Debt Outstanding Debt Debt Description Debt Statistical Tables

63 64 68

Police Department Description Budget Detail

73 82

Fire Department Description Budget Detail

86 92

Parks & Recreation Department Description Budget Detail

94 100

Engineering & Building Department Description Budget Detail

105 115

City of Mason 2011 Budget Table of Contents Page Public Works Department Description Budget Detail

123 129

Public Utilities Department Description Budget Detail

132 142

Finance Department Description Budget Detail

148 153

Council/Administration Description Budget Detail

155 167

Municipal Court Description Budget Detail

178 179

Appendix Fund Index Fund Description Object Listing Glossary

187 188 193 194

513-229-8510 Fax: 513-229-8511

March 31, 2011 Dear Council Members: It is my pleasure to present to you the City of Mason’s 2011 Budget Plan. The Budget is a priority-setting process that remains the most important policy statement that City Council makes each year. The philosophies expressed by Council Members, formally and informally throughout the year, are reflected in this budget proposal. The 2011 Budget Plan is a comprehensive document that provides citywide accountability to the Mason community. The document serves as a financial instrument by detailing City revenues and expenditures, debt management, capital project planning, and line item budgeting for each department and obligation of the City. Our goal is to one day develop a Budget Plan that meets the requirements necessary to comply with the Government Finance Officers Association’s Distinguished Budget Program. Other priorities have hindered those efforts, but the 2011 Budget Plan does represent significant efforts toward that goal. 2010 Budget Initiatives As we begin 2011, let me highlight some of the successful budget initiatives from 2010.

Community Center In 2007, the City began actively exploring partnership opportunities with health care providers to add a wellness component at the Community Center. Ultimately that work led to the City authorizing Ordinance 2007-178, which designated TriHealth as the preferred provider for a long-term space lease and health services operations at the Community Center and allowed this project to move to the next phase. A significant amount of time and effort by staff and Council was invested in this project throughout 2008, 2009 and 2010. The partnership with TriHealth extends the City’s track record of success in developing mutually beneficial relationships that deliver enormous and cost- effective benefits to the residents of Mason. The new 235,000 square foot Center reopened on October 30. Some of the direct physical changes to the Community Center that are a result of the partnership include: approximately 27,000 square feet of medical office space, 4,000 square feet of Rehabilitation and Therapy space, a new fitness floor nearly three times the current size, a warm water therapy pool, new multi-purpose/gymnastics room, new flexible open programming space, “Main Street” entrance to enhance traffic flow and provide additional cross-marketing opportunities for local businesses and community groups, expansion space for the possibility of additional complementary tenants, and expanded Kids Korner area. Mason’s partnership with GHA, TriHealth and Bethesda Rehab is without peer in the region for a public1

private sector partnership where a community center is integrated with a medical component to bring a comprehensive approach to wellness for Mason residential and corporate community. Additional opportunities to spur local job creation, enhance membership/revenue growth, share operating expenses, and set the groundwork for additional community amenities and partnerships.

Economic Development New business investment continued to be positive in Mason for 2010 and reinforced strong community reinvestment that helped pay for City services. Mason’s reputation as a serious business environment is confirmed by corporate decisions to consolidate here and move jobs and investment to the city. New investments reported in 2010 were over $12 million as 169,807 square feet of new corporate and industrial space were added, bringing over 190 announced new jobs to the community The slow economic conditions did have an impact in Mason reducing the new investment numbers and job creation to low levels. However, even in a down economy nationally, Mason’s 2010 new investment numbers for industrial and corporate sectors trended in the black, ending the year with projects in the pipeline which are expected to be realized in 2011. The diversified tax base in Mason allows the continued reporting of annual growth in 2010 with 15 projects that were a combination of new jobs, new square footage and new investments. The combined new investment revenues for 2008 through 2010 were over $101.7 million, with over 479,000 new square feet and over 1,500 new jobs. 2010 kicked off several large developments now underway or complete; the $3.1 million new City of Mason Fire Headquarters, Sinclair $2 million land purchase intended for expansion, $1.8 million investment of the Top Gun Sales Performance expansion, $2.14 million investment by L-3 Communications and $950,000 investment made by Tide Dry Cleaners.

Fire Department Due to growth in the northern section of Mason, during 2009 and 2010 staff worked to strategically relocate Station 51 to help increase the service area of the Mason Fire Department and reduce response times. To make this possible, the City of Mason partnered with the owner of Lakewood Commerce Center in an economic development partnership to spur development and new job growth. The result of the partnership is a new road in the industrial park (Alliance Drive), a site for the fire station, and job creation as a new business, Noritake, is already locating to the park. The station was designed with the necessary flexibility to accommodate future partnerships with Deerfield Township to more cost effectively provide fire service in the northern area of both jurisdictions. The new building accesses both Mason-Montgomery Road and Alliance Drive. The prototype fire station was designed in a rectangle shape for building economy and easier expansion to a community room and headquarters area. The building was also designed around its intended purpose based on manpower and equipment instead of fitting manpower and equipment into a pre-designed building. Efficiencies included downsized apparatus bays (20 to 25% smaller than those at Station 52) to house two pieces of equipment per bay, using low maintenance floor materials and wall finishes for longer life and easier cleaning, stained/stamped 2

concrete in high traffic areas in place of carpet; adding fixed windows, zoning the building for temperature control, energy efficient windows and light fixtures, and adhering to the model energy code to help reduce future energy costs. Practical green measures were used, including adding geothermal heat (at a cost of approximately $70,000, with a 5 to 7 year payback) and low maintenance grass and landscaping. A mezzanine to reduce the building footprint was also added for storage and training opportunities. The Fire Department began operating out of the new station on November 5, 2010.

US State Route 42 Improvements The US 42 Widening Project consists of improving Reading Road from ButlerWarren to Tylersville Road at an estimated construction cost of approximately $7.4 million, engineering, environment, appraisals and property acquisition are estimated at approximately $2 million and utility relocation is estimated at $640,000 for a total construction cost estimate of $10 million. The project consists of widening the roadway to 5 lanes from Tylersville Road to Western Row Road and 3 lanes from Western Row Road to Butler-Warren Road. Also included in the project are a sidewalk and bike path. The estimated $10 million project has secured grant funding from several resources including a $3,850,000 STP grant in 2004, a $1,736,995 STP grant in 2010 and an additional OPWC grant in 2010 for approximately $978,714, for a total of $6,565,709 in grants for the project. In addition, the project cost was reduced by over $500,000 as staff revisited original designs to modify alignments and right-of way needs within the grant parameters, $1,000,000 was removed for street lighting and ODOT is allowing City staff to perform the construction engineering - saving an additional $700,000. This leaves approximately $3.4-million (34%) of the $10 million cost from City sources, of which $2 million was previously spent on engineering design, environmental services and right-of-way acquisition. City financing will be secured by using annual State Highway Fund revenues which are restricted for use on US 42 and SR 741. The outstanding cost for this project will therefore not draw from City earnings tax or capital fund balances. Construction for the improvement of US-42 (Reading Road) from Butler-Warren Road to Tylersville Road requires permanent easements, drainage utility easements and temporary construction easements on 72 parcels including two City parcels, one County parcel. Throughout much of 2010, City staff along with the City’s acquisition consultant, successfully negotiated with 68 of the 69 property owners for the necessary easements. Construction is expected to begin in Summer 2011.

Infrastructure Once again for 2010, investment in infrastructure improvements and maintenance remained a priority. Improvements and maintenance completed in 2010 included: o The $6.5 million Western Row Widening project was completed 6 months ahead of schedule and under budget. o Annual Street Maintenance & Resurfacing Program, which included resurfacing work at the Golf Center and the surface course on Alliance 3

o o o o o

Drive. The City once again partnered with Deerfield Township to combine projects for the Street Resurfacing Program. The City’s portion was under $350,000. Mason Road from Downtown to the west corporation limit was bid, awarded and began construction. The $4.9 million project included the Library Area Storm and Sanitary Sewer Improvements. New Fire Station 51 was designed, bid and began construction. Construction of US 42 Trunk Sewer Phase 2B, US 42 Storm Sewer Replacement, and Muddy Creek Restoration Project Annual traffic signal operations and maintenance contract, reducing the cost of signal maintenance for 40 traffic signals. Improvement of the timing of the traffic signals along Tylersville Road west of Mason-Montgomery Road. Removal of the split-phase timing at the Tylersville Road/MasonMontgomery Road intersection at very low cost with dramatic improvement in traffic flow. Awarded the Kings Island Drive resurfacing project after successfully applying and receiving grant funds to pay for a large portion of the project.

2010 Cost Savings Throughout the year, there has been a concentrated focus on coordination, cooperation and communication as department heads and other City staff closely monitor expenses to conserve costs, become more efficient, reduce expenses, and put tax dollars to better use. Continuing to recognize and encourage these practices are key to the City’s continued financial health. Within this budget plan are department descriptions that contain detailed information related to cost savings. I am very proud of the staff’s efforts and believe that by reinforcing the message that these practices are noticed and important to the efficient and effective use of taxpayer dollars, they will continue to grow.

CAPITAL IMPROVEMENT PLAN (CIP) Over $11 million in capital improvements are included in the 2011 budget, including $10 million for street improvements and $1million for sewer improvements. Nearly $6 million of the capital improvements will be paid from grants. In addition, $350,000 is included in the 2010 budget for a base annual street maintenance program with an additional $150,000 allocated for a possible secondary list of streets to be resurfaced depending on bid prices. $250,000 is included for R/W acquisition for the Bethany Road Roundabout, $7.5 million is included for the construction of US 42 Widening and $1,000,000 is included for the Western Row Road I-71 interchange modification study and recommendations. 2011 PERSONNEL The 2011 Budget did not include any personnel additions.

GENERAL FINANCIAL POSITION Mason has benefited from Council’s focus on economic development. While other communities have been faced with a deteriorating financial position due to a declining economy, Mason’s General Fund balance remained about the same in 2010 compared to 2009. Some key points included in the 2011 Budget: • • • •

General Fund budget decreased by 6% from 2010 budget Reduced principal amount of debt by $3.5 million Capital Expenses are 14% of total appropriations Operating expenses are 18% of total appropriations, down 6% from 2010

General Fund revenue in 2010 was $1.6 million (6%) lower than 2009. However, 2010 expenditures were $0.7 million (3%) lower than 2009. Income tax, the City’s primary source of General Fund revenues, declined 6% due to the current economic conditions and the phase in of full credit for taxes paid to other cities. Mason’s top ten employers generate $6.5 million (32%) of the earnings tax revenues. The following chart compares total operating revenues to total operating expenditures. The “gap” has allowed the City to increase capital programming, pay off debt, and make unanticipated investments that were not originally included in the annual budget.

General Fund Operating Activity $35,000,000 $30,000,000 $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 $2006 Actual

2007 Actual

2008 Actual

Operating Revenue

2009 Actual

Operating Expenditures

2010 Actual

The 2011 budget is lower in all areas. The following chart shows the difference between the 2009 and 2010 budget by category:

Personnel Operating Capital Outlay Debt Payment Contingency Transfers

2010 Budget $26,213,797 18,308,618 7,033,200

2011 Budget $26,747,336 17,170,635 13,084,700

% of 2010 Budget 2.04% -6.22% 86.04%

23,966,201 0 12,680,425 $88,202,241

26,774,179 315,000 9,401,000 $93,492,850

11.72% 0.00% -25.86% 6.00%

The following chart illustrates percent of total budget for the City (all funds) by category.

2011 Appropriation

Transfers 10%

Personnel 29%

Debt Payment 29% Operating 18%

Capital Outlay 14%

The City has a long-standing investment in capital improvements. Despite decreased revenue, 14% of the 2011 Budget is designated for capital outlay and 29% is designated for debt payments on capital projects. Personnel costs at 29% are one of the largest share of the budget. Control of the cost of employee benefits continues to present a challenge. In 2007, modifications were made to the Cityâ&#x20AC;&#x2122;s health insurance program, including the implementation of an annual deductible and a mail-order prescription drug plan that had a significant impact on health care costs for the City. In 2009, efforts to control health care costs continued and the City built on the partnership with TriHealth for the development and implementation of a Wellness Program for employees that included membership access to the Community Center as well as a City-wide educational, coaching, and promotional element. The Employee Health Insurance Committee has a proven track 6

record of reducing health care costs for the City and increasing employee awareness, helping to mitigate future increases. A primary focus of the budget process is to ensure that sufficient fund balances are available to provide the necessary funding for unanticipated needs or opportunities, and to ensure satisfactory cash flow. The City’s conservative budget philosophy has resulted in actual General Fund revenues exceeding actual General Fund expenditures for many years. The following are financial performance measures for 2010: Total General Fund Revenues General Fund Balance as % of General Fund Revenues Unreserved, Undesignated General Fund Balance as % of Revenues Total Full Property Value Population 2010 Census Full Property Value Per Capita ($) Top 10 Taxpayers as a % of Assessed Valuation Per Capita Income

$25,503,839 57.8% 36.2% 2,892,372,490 30,712 $94,177 8.55% $38,168

While each municipality is unique and there are numerous factors that lead to a bond rating, the above performance measures are generally used as broad guidelines by credit rating agencies. The information provided above would be looked upon favorably by rating agencies for cities with a population less than 50,000. This has allowed the City to maintain the higher bond rating of Aaa by Moody’s Investment Services. CUSTOMER SERVICE The City of Mason continues to take great pride in its motto of “Commitment to excellence in public service.” Striving to provide residents with the highest level of customer service is at the fore of everything City staff does. Leaf and brush pickups, storm sewer projects, Christmas tree recycling, sewer and waste collection services, the street resurfacing program, amenities in the parks, and police and fire services all culminate into a fullservice city. The levels of service in the City of Mason have increased over the years with the foresight of City Council and a devoted work force. The City of Mason’s employees are to be commended for efficiently keeping pace with the demands that the community’s growth places on each department. In 2008, a new initiative was announced that empowered employees to “Exceed the Need” for customer service. All employees were required to attend internal customer service training that reinforced and reminded employees of the City’s minimum levels of expectations for providing customer service. For 2011, the Committee will continue reinforcement and incentive efforts for employees who continue to provide levels of customer service that “Exceed the Need”. Mason has created a culture in which residents have come to expect a high level of service. This is one of the reasons why residents and businesses are choosing Mason as the place to locate.

SUMMARY Due to the state of the economy, nearly all-local government agencies continue to be challenged by tight budgets and the City of Mason is no exception. As the tight economy 7

continues to pose a financial challenge for all municipalities, it will require continued prioritizing of City services and capital improvements. The 2011 Budget is a reflection of the City continuing to be mindful of the growth of City revenues, the current and forecast economic climate, and the ongoing need to adjust City service levels and resource utilization to contain costs and prepare for long-term financial health. The following initiatives were undertaken during 2010 to control expenses: • • • • • • • • • • • • • • • •

Ten vacant positions remain unfilled Eliminated or reduced overtime Elimination or reduction of training Elimination of seasonal positions Reduced frequency of brush removal services Cross departmental coordination snow/ice removal Cross departmental coordination leaf removal Cross departmental coordination Red, Rhythm and Boom Cross departmental coordination – Parks maintenance Cross departmental coordination and in-house resources for remodeling and construction work at the Community Center Partnered with Deerfield Township on the Annual Street Resurfacing Program and newsletter distribution Outsourced mowing Used in-house resources for sidewalk and curb repair work Used in-house resources for design work on several projects Outsourced traffic signal repair and maintenance work Outsourced street light maintenance work

Based on the current economic conditions, these cost saving measures will continue throughout 2011. City departments will continue to look for ways to cut additional costs. Once again, the City will be forced to keep a pace parallel to the growth of the Mason area and in the most cost-effective manner. Clearly, the quality of life in Mason has generated our growth over the past decade. While such rapid growth does present benefits as well as challenges for Council and staff, we remain committed to maintaining the quality of life that the community desires. The planning and efficiency we demonstrate as we carry out projects will help preserve the quality of life enjoyed in the City of Mason for generations to come.

Sincerely,

Eric Hansen City Manager

THE CITY OF MASON, OHIO LIST OF PRINCIPAL OFFICIALS December 31, 2010

Mayor Vice Mayor Council Member Council Member Council Member Council Member Council Member

COUNCIL MEMBERS Don Prince David Nichols Tony Bradburn Richard Cox Michael Gilb Charlene Pelfrey Christine Shimrock

FINANCE COMMITTEE Committee Chair Tony Bradburn Committee Member Mike Gilb Committee Member David Nichols

COUNCIL APPOINTED OFFICIALS City Manager Eric Hansen Law Director Ken Schneider Clerk of Council Nancy Hickey

DEPARTMENT HEADS Economic Development Director Public Utilities Director Service Director Chief of Police Parks & Recreation Director Assistant City Manager Fire Chief/Safety Director Finance Director Public Works Director City Engineer

Michele Blair Keith Collins Richard Fair Ron Ferrell Michael Hecker Jennifer Heft John Moore Joe Reigelsperger David Riggs Kurt Seiler

Residents of Mason

Mason City Council Mayor Don Prince

Vice-Mayor David Nichols

Tony Bradburn

Christine Shrimrock

Michael Gilb

Charlene Pelfrey

Law Director Ken Schneider

Richard Cox

City Manager Eric Hansen Economic Development Michele Blair Beth Gottfried

Assistant City Manager Jennifer Heft

Human Resources Director Kari Geiser

Clerk of Council/Receptionist Nancy Hickey ED Technician Amanda Hisey Services Director Richard Fair

Engineering & Building Kurt Seiler

Secretary Barbara Beckelhimer

Asst. City Engineer 1 Vacant

Subdivision Engineer Scott Burkhardt

Finance Joe Reigelsperger

Secretary Carolyn Byrd

Secretary Pam Eickenhorst

Asst. Finance Director Mary Mueller

Deputy Chief Craig Bryant Joe Hoying

Finance Clerk Bev Salatin

Finance Technician Marlene Burnell Chief Building Official Greg Nicholls

GIS Manager Amy Schuesler Engineer Technicians Ryan Tyree Stephen Caddell Craig Barksdale Secretary Kendra Taylor Receptionist Wanda Lindley

Project Coordinator Art Oliver

Building Inspectors Bill Barnett Lorenzo Adam

City Planner Brian Lazor

Tax Technician Michael Reaver

Account Clerks Jason Schell Jessica Manwaring Ananthanarayanan, Kalpagam 2 - Vacant

Lieutenants Mark Gerano Dave Manning Chris Heywood Richard Wentzel John Cerjan Scott Ray

FT Paramedics/Firefighters Brad Weesner Greg Thomas Bill Blades Paul Rosell Douglas Nagel Aaron Bosco John Schaurer Nicholas Stocksdale Alex Carr Dustin McGhghy Travis Brausch Douglas Woollard Ashley Lee Doug Rolph William Willis Julie Stanley Jason Graham Bryan Brumagen Mike Breen Nathaniel Wyatt Jordan Boyd

FF/EMS/Inspector Eric Durbin

Planning Technician 1 - Vacant

Facility Manager Larry Rudd

Project Manager Prem Garg Plans Examiner Mark Heckenmueller

Secretary to the City Manager Joan Bernard

Government Relations Terry Schulte

Fire/Safety Director John Moore

PT Fire Fighters/EMS

Public Information Officer Jennifer Trepal

Assistant to the City Manager 1 - Vacant IT Manager Robin McKeehan

Parks & Recreation Michael Hecker

Secretary Sheri Collins

Finance Clerk Gale Long

Manager Steve Gayfield â&#x20AC;&#x201C; Facilities Chrissy Avery - Recreation

Maintenance Supervisor Don Allen

Maintenance Workers Steve McNamee Dean Taylor Troy Applegate Darryl Davis Devon Martin 1 - Vacant

Membership Services Supervisor Dana Maidenberg

Sales and Marketing Advisor Lacey Luxon

Recreation Supervisors Angie Gardner Dane Burchett Natasha Cooley

Wellness Supervisor Kelly Hurst

Police Ron Farrell

Assistant Chief of Police Steve Schuchart Todd Carter

Secretary Kelli Kline Clerk Karen Eve - Supervisor Pattie Connor Karen Arp Terry Saylor Lieutenants Mikel Carter Neil Garland Michael Downey Scott Doughman Jeff Burson Sergeants John Cullen Jerry Deidesheimer Mathew Hayes Jeremy Saylor Officers Scott Burdick Aaron Yeary Dan Edwards Robert Temple Scott Spears Craig Kline Brad Walker Derek Bauman Nathan Ketterer Jamie Van Wagner Aaron Schaffer Brian Lahman Michael Bishop Andrew Herlinger Sean McCormick Daniel Fry Vincent Moore Eric Fitzgerald Kevin Bryant Stephanie Debolt Jeffry Wyss Shawn Aryes Levi Wells 1 Vacant

IT Technician Eric Meister

Public Utilities Keith Collins

Public Works David Riggs

Secretary Barb Ostendarp

Secretary Patti Workman

Asst. Superintendent Vacant

Foreman Bob Behan Kathy Wray

Utility Project Inspector Vacant Storm Water Engineer Kathy Wade-Dorman Maintenance Foreman Ed Smith Maintenance Workers Mike Panno Larry Reeder Mike Ledford Richard Mahiques Neal Chamberlain

Plant Operators Bob Beyer Josh Creech Seth Wilson David Jandes

Maintenance Workers Jeff Kohus Eric Lykins Tony Tracy Mike Trader Ben Vogelsang Rick Oppy George Oberle Larry Burress Patrick Ford Ken Spillman Conrad Flowers Trent Turner 2 - Vacant

Maint. Worker/Mechanic Roy Moore

Mechanics Glen Janson Travis Siders

Detectives Don Cope Toni Lewis Troy Nelson Nicholas Fantini

Head Coach Ken Heis Head Age Group Coach Todd Billhimer

Staff Services Lt. Paul Lindenschmidt Dare Office Ryan Tanner School Resource Officer Karli Smith

Group Fitness Advisor Laura Swartzel

Court Security Kevin Stall Paul Martin

Human Resources Technician Barb Hering

City of Mason Organization Chart 12/31/10

City of Mason Profile History and Background Mason has earned a reputation as a progressive, innovative community. It is located in the southwest portion of Ohio, 22 miles northeast of Cincinnati and 30 miles south of Dayton. Mason is the largest and fastest growing city in Warren County and Warren County is the second fastest growing county in Ohio. Originally settled as the village of Palmyra in 1815 by Major William Mason, the community was renamed in his honor 20 years later. Incorporated as a city in 1971, Mason is governed by a charter approved by its voters in 1969 that establishes guidelines for its operations. Mason is a home-rule city with a council/manager form of government. The legislative body of Mason consists of a mayor and six council members who are responsible for the legislative affairs of the city. Council also makes appointments to various statutory and advisory boards and appoints the City Manager, Law Director, and Clerk of Council. As chief executive officer, the City Manager is responsible for enforcement of all laws and ordinances, the efficient delivery of all city services, and preparation of capital and operating budgets. The City of Mason is organized into eight departments; Police, Fire, Parks & Recreation, Engineering & Building, Public Works, Public Utilities, Finance, and Administration. The department head of each department is appointed by the City Manager and is responsible for the operations of his or her department. All department heads work closely with the City Manager in providing the citizens and businesses of Mason with the highest quality of services while maintaining efficiency and cost effectiveness. The City provides many of the municipal services normally associated with a municipality, including emergency services; street construction and maintenance; full engineering, building, and planning services; recreation space and activities; and business recruitment and retention. In addition, Mason provides sanitary sewer, stormwater management and contracts through Rumpke for solid waste collection/disposal. Additional information about the City’s departments and the services provided are described in the individual department section. Economic Conditions and Outlook Mason is the fastest growing city in Warren County and Mason’s industrial facilities employ an estimated 22,000 persons, equivalent to almost three quarters of the City’s nighttime population of about 30,000 as of 2010. Three of the 10 largest employers in Warren County are located in Mason. Mason’s 10 largest employers provide work for more than 6,000 persons and generated more than $9.5 million in income tax revenue for 2010. Overall, it is estimated that there are more than 700 businesses that operate within Mason’s 18 square miles.

Mason continues to attract quality companies that are relocating or expanding. In choosing Mason, companies cite prime location along the interstates, availability of land for development within established business parks, rising property values, the established core of high-tech businesses, available workforce, and an exceptional level of support and services with a favorable business environment widely promoted in the region. Tax incentives targeting high-tech businesses and light industry are strong inducements as well. Additionally, interest in the marriage between tourism, Warren County’s top industry, and business development continues to be a focus for Mason. The Greater Cincinnati, Ohio, region ranks twentieth in total exports among U.S. cities. The Region’s worldwide impact is underscored by more than 1,000 firms engaged in international trade, generating annual export sales of over $6 billion. More than 300 firms from Japan, Western Europe and Canada have established facilities in the Greater Cincinnati, Ohio, region. In the last fifteen years, Mason has become home to numerous national companies and has one of the region’s largest complements of international businesses. In an effort to further enhance our foreign investment strategy, the City joined CincinnatiUSA Partnership’s Regional Economic Development Council (REDC) in 2001. This regional marketing partnership has lent remarkable strength and leverage to Mason’s work on both national and international recruitment projects. Mason renewed its commitment to this innovative regional strategy in 2003, with a second three-year commitment as one of thirteen members, and only the third city, to come together to make marketing and recruitment decisions for the Greater Cincinnati region. In 2004, this alliance facilitated extended contact with national and international corporate site selectors and brokers through site location consultant missions in Cincinnati and other major metro areas. During the years 2005 and 2006, the group leveraged partnerships with news organizations in major metropolitan areas, including Atlanta, Chicago, and New York. As a result, the city and its corporate partners hosted well-regarded pharmaceutical trade publication heads and New York journalists, gaining national exposure and future new investment interests in this industry. The CincinnatiUSA organization also strengthens a methodology of continued relationship maintenance with valuable contacts in Europe and Asia, giving Mason the opportunity to tell the unique stories of our corporate investors to companies outside the U.S. that are looking to start new U.S. operations. The REDC Partnership in years 20042006 is estimated to have shown a value of well over $350,000 of marketing and recruitment outreach value during the three-year term. With Mason’s annual participation, the return on investment for marketing leverage, exposure, and opportunity has been substantial. In 2007, the City negotiated a contribution renewal through 2009 and renewed this agreement again in 2010 combining two organizations: CincinnatiUSA Partnership for Economic Development and CincyTechUSA. This new agreement enabled Mason access to membership on the Board of Governors and partnership with the CincyTech management team. The target business sectors that the CincinnatiUSA and CincyTech partnerships help the City reach include emerging markets, entrepreneurs, information technology, biosciences, and advanced manufacturing. These partnerships help to give 12

Mason a high profile among investment prospects and set the city apart from the efforts of competing communities. The year 2010 marked the City’s sixth year of operating with the Mason Port Authority. This economic development tool has already provided advantageous flexibility with financial recruitment options. Since its inception, the Port has helped retain over 208 jobs and allowed the City to attract more than $7 million in new capital investment with over 130 new jobs to be created. The Mason Port Authority makes regular proposals to major prospects, often in combination with the marketing of the City’s industrial property on SR 741 that would not have been opportunities for Mason without this important economic development tool. Mason’s reputation as a serious business environment is confirmed by corporate decisions to consolidate here and move jobs and investment to the city. New investments reported in 2010 were over $12 million as 169,807 square feet of new corporate and industrial space were added, bringing over 190 announced new jobs to the community. The slow economic conditions did have an impact in Mason reducing the new investment numbers and job creation to low levels. However, even in a down national economy, Mason’s 2010 new investment numbers for industrial and corporate sectors trended in the black, ending the year with projects in the pipeline, which are expected to be realized in 2011. The diversified tax base in Mason allows the continued reporting of annual growth in 2010 with 15 projects that were a combination of new jobs, new square footage and new investments. The combined new investment revenues for 2008 through 2010 were over $101.7 million, with over 479,000 new square feet and over 1,500 new jobs. 2010 kicked off several large developments now underway or complete; the $3.1 million new City of Mason Fire Headquarters, Sinclair $2 million land purchase intended for expansion, $1.8 million investment of the Top Gun Sales Performance expansion, $2.143 million investment by L-3 Communications and $950,000 investment made by Tide Dry Cleaners for their new location. In 2010, industrial and office absorption continued to be the trend, with the private sector continuing the focus heavily on existing real estate for expansion opportunities and mergers and acquisition. Since Mason is traditionally strong within the build-to-suit sector, the City does not have a large supply of vacant buildings, making some major regional opportunities not available to the City, such as Tata Consultancy and GE Corporate Headquarters. Mason was impacted by the downturn in job creation within companies located here. Companies that currently receive tax incentives, however show a combined overall net of 470 jobs above those expected in their growth plans. As each new investment is announced, job creation and payroll are projected for the next three years. Many of the jobs announced have already been realized by the city and many others will be realized in the next two years. The following projects were the largest new developments announced in the City of Mason for 2010:

Corporate investment (new capital) Project City of Mason Fire Headquarters L-3 Sinclair

New Capital $3.1 million $2.143 million $2 million

Top Gun Tide Dry Cleaners

$1.8 million $950,000

Growth and development in the City of Mason are expected to continue. Efforts to focus on growth sectors and emerging markets that bring high rates of return to the City are the key focuses of the City’s economic strategy. In 2010, Mason has seen continued renewed interest in land sales and new construction in the industrial, manufacturing, and specialty healthcare and pharmaceutical sectors. Recognizing that the regional market outlook predicts flat activity into the next several years, Mason still expects to see positive commercial activity. The City’s physical location, developable terrain, municipal facilities, services and utilities, and the progressive attitude and actions of city council, administration, and citizens are strong assets. Focal areas for future growth are cityowned land that continues to provide opportunity to offer competitive options for new investors and the I-71 corridor, which has over 600 acres of undeveloped land that has attracted the attention of the development community. Mason is also well attuned to the benefit of destination construction such as Great Wolf Lodge, new investments with Kings Island, and expansion of high-profile events such as the Tennis Masters Series and related sports events, which are expected to drive more interest in tourism development. The City’s economic development efforts fully recognize a positive relationship between destination tourism and the development of conference, technology, and office development. Budget Process Each year, as required by state law, the budget process begins with preparing revenue estimates for the tax budget. The tax budget is the preliminary estimate of all revenue for the City, including the amount expected from property taxes assessed by the Warren County Auditor. A public hearing is held before Council approves, by resolution, the tax budget. The tax budget is submitted to the Warren County Auditor and is reviewed by the County Budget Commission. Results of the County Budget Commission’s determination are typically received in September. Original revenue estimates are reviewed and revised based upon more recent year-to-date information before the appropriation ordinance is approved. The Employee Relations Committee of Council meets to discuss potential changes to employees’ wages and benefits that need to be incorporated into the annual budget. The Equipment Committee of Council reviews the Manager’s recommendation of equipment requests and recommends those items to include in the budget.

Departmental operating budgets, projects (as prioritized in the Capital Improvement Project list), and personnel requests are submitted to the City Manager for review. After discussions with each department and a review of estimated revenues, the City Manager makes modifications in order to prepare a recommended balanced budget to Council’s Finance Committee. The Finance Committee of Council, in meetings with each department head, reviews all requests and departmental budgets and recommends what to include in the final budget presented to Council. Typically in December, Council is asked authorize the budget through the approval of the annual appropriation ordinance. Throughout the year, departments and administration continue to find opportunities to reduce overall costs or seek options to provide more or better services to residents. Each department is responsible for monitoring the budget versus actual expenditures to identify any issues that need to be addressed. Reports showing the budget and year-to-date actual expenditures are provided to Council and the City Manager on a monthly basis. The level of budgetary control (that is, the level at which expenditures cannot legally exceed appropriated amounts) is maintained at the function level for the major funds of the City. All other funds are maintained at the fund level. Budgetary control is maintained by encumbering the estimated purchase amounts prior to the release of purchase orders to vendors. Department directors are responsible for ensuring that purchase orders do not exceed each year’s budgetary balances. As the budget represents a guide to each year’s expenses, department directors have the ability to move money between object codes within the same function. City Council, through a reappropriation ordinance, approves all transfers outside function levels. City Council may authorize supplemental appropriations for expenses that exceed original appropriation amounts. Typically, Council will consider a re-appropriation and/or supplemental appropriation ordinance near the end of the fiscal year. Budget Policy The City of Mason is required by law to have a balanced budget for each fund. A balanced budget is achieved when the appropriation for expenditures and encumbrances does not exceed the resources available within each fund. Resources available are the combination of the fund balance available and the estimation of resources expected during the year. These resources include revenue, transfers from other funds, and debt proceeds expected for the current year. As part of the budget process, the City’s revenue estimates are always conservatively projected without reliance upon one-time revenue sources. Likewise, any revenue source that is at risk of being reduced or eliminated is accounted for in the revenue estimate. Most revenue estimates are based upon historical trends with consideration for the current economic condition.

Requests for appropriation are based on historic trends and expected changes for the next year. Each department continues to seek ways to save or contain operating expenses while seeking opportunities to find alternative funding sources to supplement their operations.

City of Mason General Fund Revenue Summary

Income Tax Property Taxes Motel Tax Intergovernmental Revenue Charges for Services Court Cost & Fines Permits Franchise Fees Interest Other Revenue Transfers

Actual Actual Estimated Actual Estimated Revenues Revenues Revenues Revenues Revenues 2008 2009 2010 2010 2011 $ 21,739,647 $ 20,405,744 $ 19,500,000 $ 19,269,972 $ 19,500,000 2,133,657 939,925 549,000 576,284 565,000 683,261 666,274 600,000 678,683 600,000 2,653,861 1,780,881 1,495,500 2,128,768 1,466,500 460,712 435,619 416,500 410,495 427,000 749,520 737,885 737,000 820,589 770,000 306,321 257,773 222,600 309,771 247,600 357,828 357,108 340,000 365,626 350,000 1,374,450 571,934 150,000 124,287 125,000 641,545 753,144 575,000 746,364 495,000 216,198 73,000 $ 31,100,802 $ 27,122,484 $ 24,585,600 $ 25,503,839 $ 24,546,100

General Fund Revenue

Income Tax Property Taxes Motel Tax

$35,000,000

Intergovenmental

$30,000,000

Charges for Services

$25,000,000

Court Cost & Fines

$20,000,000

Permits

$15,000,000

Franchise Fees

$10,000,000

Interest Other

$5,000,000

Transfers

$0 2008 Actual 2009 Actual

2010 Estimate

2010 Projected

2011 Estimate

City of Mason General Fund Revenue Detail Actual Revenues 2008

Actual Revenues 2009

Estimated Revenues 2010

Actual Revenues 2010

Estimated Revenues 2011

$ 21,739,647

$ 20,405,744

$ 19,500,000

$ 19,269,972

$ 19,500,000

1,839,697 74,714 218,914 332 2,133,657

831,657 8,221 99,848 198 939,925

486,000 8,850 54,000 150 549,000

514,539 1,175 60,480 91 576,284

508,500 56,400 100 565,000

683,261

666,274

600,000

678,683

600,000

1,231,609 190,787 -30,798 921,437 52,051 212,642 412 33,615 42,106 2,653,861

1,052,885 168,437 0 348,217 44,269 113,077 408 37,704 15,884 1,780,881

1,030,000 160,000 0 150,000 35,000 60,000 500 35,000 25,000 1,495,500

1,075,832 170,690 0 604,737 74,493 113,721 897 39,441 48,958 2,128,768

1,016,000 155,000 0 150,000 25,000 60,000 500 35,000 25,000 1,466,500

Charges for Services Service Charges Recreation Programs Swimming Pool Revenues Swimming Pool Concessions Park Concessions Rec Fishing Permits Senior Center Programs Total Charges for Services

59,043 224,340 149,002 3,689 13,242 11,396 0 460,712

52,342 216,294 155,199 0 2,481 9,304 0 435,619

40,000 200,000 150,000 7,500 10,000 9,000 0 416,500

41,649 207,311 141,469 7,112 6,156 6,797 0 410,495

35,000 200,000 140,000 7,500 7,500 7,000 30,000 427,000

Court Fines & Costs Court Costs Court Fines Jail Cost Reimbursement Total Court Fines & Costs

455,731 273,353 20,436 749,520

446,813 246,664 44,407 737,885

455,000 248,000 34,000 737,000

506,583 262,802 51,204 820,589

475,000 250,000 45,000 770,000

Income Tax Property Taxes Real Estate Taxes Personal Property Taxes Rollback, H.S. Taxes Trailer Taxes Total Property Taxes Motel Tax Intergovernmental Revenue Local Govt Fund County Local Govt Fund State Local Govt Assistance Inheritance Tax Public Utility Deregulation Personal Property Tax Reimbursement Cigarette Tax Liquor Permits Federal/State Grants Total Intergovernmental Revenue

City of Mason General Fund Revenue Detail Actual Revenues 2008 Permits Building Permits Electric Permits Occupancy Permits Plan-Zone Fees Misc. Permits Downtown Revitalization Permit State 3% Bldg. Permit Fees Total Permits Franchise Fees Interest Other Revenue Contributions Rent Misc. Sales Postal Unit Sales Ins. Claims - Damages Reimbursements Refunds Total Other Revenue Transfers * Total General Fund Revenue

Actual Revenues 2009

Estimated Revenues 2010 $

Actual Revenues 2010

175,000 10,000 20,000 12,000 500 100 5,000 222,600

244,083 13,170 31,823 13,200 736 360 6,399 309,771

Estimated Revenues 2011

233,472 $ 19,405 31,250 13,550 1,250 210 7,184 306,321

203,780 11,352 24,673 11,250 655 150 5,913 257,773

357,828

357,108

340,000

365,626

350,000

1,374,450

571,934

150,000

124,287

125,000

7,955 348,955 5,000 1,602 271,919 6,114 641,545

32,242 338,719 32,421 85 50,836 165,758 133,082 753,144

335,000 5,000 80,000 150,000 5,000 575,000

14,740 376,646 10,199 420 97,838 72,098 131,671 42,753 746,364

335,000 5,000 150,000 5,000 495,000

216,198

73,000

$ 31,100,802

$ 27,122,484

$ 24,585,600

$ 25,503,839

$ 24,546,100

Transfers to the General Fund are usually to repay a prior transfer or transfer the balance of a closed fund.

200,000 10,000 20,000 12,000 500 100 5,000 247,600

2007 $21,349,140 -5.85%

2008 21,739,647 1.83%

2009 $20,405,744 -6.14%

2010 $19,269,972 -5.57%

20 06

2006 $22,674,588 19.30%

Income Tax Collection Increase from prior year

20 00

City of Mason Income Tax Collection

Income Tax Collections $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000

20 10

20 08

20 04

20 02

19 98

19 96

19 94

19 92

19 90

19 88

19 86

19 84

19 82

19 80

19 78

19 76

19 74

19 72

Year

Income Tax by Payor 100% 90% 80% 70% 60% 50% 40% 30% 20% 10% 0%

36% 8%

28% 13%

21%

26%

19% 14%

17%

16% Individuals Businesses

56%

58%

62%

59%

1990

1995

2000

2005

67%

2010

Withholding

City of Mason Assessed Property Values Tax Year 2006 2007 2008 2009 2010 $1,004,936,080 $1,035,101,280 $1,063,362,220 $1,001,908,990 $1,006,303,280 16,147,840 13,021,700 13,457,340 14,371,800 15,153,830 77,362,457 36,731,155 4,651,000 3,048,210 0 $1,098,446,377 $1,084,854,135 $1,081,470,560 $1,019,329,000 $1,021,457,110

Real Property Public Utility Property Tangible Personal Property Total Assessed Property Values

Assessed Property Values (millions) $1,200.0 $1,000.0 $800.0 $600.0 $400.0 $200.0

20 10

20 08

20 06

20 04

20 02

20 00

19 98

19 96

19 94

19 92

19 90

19 88

19 86

19 84

19 82

19 80

$0.0

City of Mason Property Tax Rate Tax Year 2010 Collected in 2011

Jurisdiction City of Mason City of Mason Fire Mason City Schools Joint Vocational School Warren County MRDD Senior Citizens Mental Health Health Mason Public Library Total Millage

Effective Millage (residential)

Total Millage

Tax Assessed per $100,000* (residential)

2.32 5.00

2.32 4.40

83.45 2.70

45.51 2.03

1,592.85 71.05

2.57 2.00 1.21 1.00 0.50 0.75

2.57 1.71 1.18 0.86 0.50 0.75

89.95 59.85 41.30 30.10 17.50 26.25

101.50

61.83

81.20 154.00

2,164.05

* Assessed value is equal to 35% of true or market value. Tax does not reflect the 10% and 2.5% rollback. The rollbacks are reductions to real estate tax allowed by the State. Local governments are reimbursed for the reduction.

City of Mason General Fund Revenue Description

Income Tax By State law a municipality may levy a municipal income tax, not to exceed one percent (1%) without a majority vote of the electors. Mason’s one-percent (1%)income tax was enacted in 1971. This tax is the largest single source of revenue for the City’s General Fund. The tax is levied on wages, salaries and other compensation earned by Mason residents and by nonresidents working in Mason. Residents are required to file a tax return by April 15th for the preceding year. Businesses located in Mason are required to withhold the tax from the wages of their employees’ who are working in the City. The tax is also levied upon the net profit of business activity attributed to activities in the City of Mason. Roughly 75% of the income tax collected is from payroll withholding or profit earned by the Mason business community. The remaining 25% is paid directly by residents. In November 2007, voters approved an amendment to the city’s charter that changed the city’s tax ordinance. In prior years, residents employed in another city that has an income tax received a maximum credit of up to 50% of the tax due on the portion of their earning taxed by the city where employed. The amendment phases in the following changes to allow full credit: Tax Year Maximum Credit 2007 65% 2008 80% 2009 90% 2010 and later 100% (full credit) Property Taxes The City of Mason receives property tax from three sources: Real Estate Property, Tangible Personal Property and Manufactured Home Tax. Real Estate Property Tax Real property tax rates vary with taxing jurisdictions. Total tax rate includes all levies enacted by legislative authority or approved by voters for all taxing jurisdictions in which the property is located (e.g., county, township, municipality, and school district). The Ohio Constitution prohibits governmental units from levying property taxes, which in the aggregate exceed one percent of true value unless they are approved by the voters. This is known as the 10-mill limitation, and the millage within this limitation is commonly referred to as “inside millage” Since the “inside 10 mills are levied on “taxable value” which is 35 percent of true or market value, the effect is a statutory limit of .35 percent. Personal property taxes are the only ones that will show an increase or decrease with respect to market conditions such as new construction, improvements, reassessments or reevaluation. Any increase in revenue from real property must come from additional millage or from voter approval of the additional levy following a reassessment or reevaluation. State law grants tax relief in the form of a 10 percent reduction in each taxpayer’s real property tax bill. In addition, a 2.5 percent of rollback of real property taxes is granted on a homestead for each homeowner. The state reimburses local governments for the cost of these tax credits.

This tax is assessed on the assessed value of all land and buildings unless specifically exempt by the State of Ohio. Assessed value is 35% of market values except for certain agricultural land. The Warren County auditor must reappraise all real estate once every six years. Equalization adjustments are made in the third year following reappraisal. The last reappraisal was completed in 2006. The City of Mason property tax rate within the 10-mill limitation is 2.32 mills (0.232% of the assessed value.) A portion of the revenue generated from the 2.32 mills property tax are distributed first to the General Bond Retirement Fund to pay for debt service on the Cityâ&#x20AC;&#x2122;s long-term general obligation bonds. The balance is distributed to the Cityâ&#x20AC;&#x2122;s General Fund. In August 2008, Mason voters renewed the 5.0 mill Fire Levy preserving funding to support Fire and Emergency Medical Services for Mason residents. Revenues collected from this levy are deposited into the Fire & Emergency Services Fund. Tangible Personal Property Tax This tax is assessed on tangible personal property (machinery, equipment, and inventories) used in business. Business land and building are taxed under the real property tax. The tax rate for tangible person property tax is the same rate and limitation allowed for real property. In 2006 the State of Ohio made significant changes to taxes for businesses including phasing out the tangible personal property tax and enacting a Commercial Activity Tax (CAT). The Tangible Personal Property Tax is to be phased out by 2009. In order to assist local governments with this change, the State will fully reimburse the City, through 2010, the lost revenue using revenue collected from the CAT. The reimbursement will phase out starting in 2011 and ending in 2017. Manufacture Home Tax A house trailer tax, in lieu of the general property tax, is levied on all house trailers. Since a manufacture home is not a building attached to real property, it cannot be assessed real estate tax. The tax is collected by the County Auditor and is distributed among the taxing subdivisions of the county in the same ratio as real estate and public utility property taxes are distributed. Motel Tax A tax on transactions in which lodging accommodations are furnished to transient guests in hotels, motels, rooming houses and other accommodations. A 3% "bed" tax is levied on all hotel/motel rooms in Mason. All revenue collected is deposited in the General Fund. The maximum rate allowed by state law, that a municipality may enact is 6%. However, for any amounts levied over 3%, half must be contributed to the Warren County Convention and Visitors Bureau. The Warren County Convention and Visitors Bureau currently levies, its own 3% tax on all hotel/motel rooms in Mason. Intergovernmental Revenues Local Government Revenues Local Government revenues are divided into three sources: County, State and Local Government Assistance. County Local Government Fund State imposed taxes which are collected by the State Treasurer but are distributed to local governments for their disposition. Distributions from the State Local Government Fund to 23

the County is based upon a statutory formula. These funds are returned to the 88 county undivided local government funds. The County Budget Commission is responsible for dividing the funds received among the participating subdivisions, on the basis of need. Under State law, an individual county has the authority to adopt an alternative formula for the distribution of the local government funds. Warren County has adopted an alternative formula. State Local Government Fund The state local government fund is composed of 4.2 % of the state levied sales, use tax, personal income tax, corporate franchise and public utility excise taxes. Before state local government fund revenues are distributed to local governments, the total amount in the fund is divided into county and municipal portions. This division of the state local government fund is determined by statutory formula. The total amount distributed to the county undivided local government funds equals: (1)nine-tenths of the difference between the amount transferred to the state local government fund and 145.45 percent of the 1983 deposits tax revenue; plus (2) 145.45 percent of the 1983 deposits tax revenue; less (3) $6 million. The remainder (1/10 of the difference between the amount transferred and 145.45 percent of the 1983 deposits tax revenue plus $6 million) is distributed directly to municipalities. Each municipality levying an income tax in the preceding year is eligible to receive a share of the municipal portion of the State Local Government Fund. The share each receives equals its percentage of total municipal income taxes collected in the state in the second preceding year. Local Government Assistance On July 1, 1989, a Special Local Government Revenue Assistance Fund, in addition to the State Local Government Fund was created. It is funded by .6% of the same state levied taxes earmarked for the State Local Government Fund. Each Countyâ&#x20AC;&#x2122;s share of the state local government revenue assistance fund is determined each year based upon the Countyâ&#x20AC;&#x2122;s population for the state. The population used is the more recent of either the latest federal estimated census figures or the latest decennial census figures that include population totals as of June 1 of the preceding year. Starting in 2008, Local Government Assistance was combined with the County Local Government Fund. Over the past few years, the State has continued to limit, freeze and reduce the funds distributed to local governments to balance the Stateâ&#x20AC;&#x2122;s budget. It is anticipated that this will continue. Inheritance Tax The Tax Commissioner for the State of Ohio administers the estate tax, but the tax is collected by the County treasurer of the county in which the decedent resided. Twice a year, the County treasurer remits 20% of the tax collection to the State, less various administration fees. The remaining portion, 80%, is then distributed to local jurisdictions. Inheritance Tax is not a reliable source of revenue since it is difficult to project the amount that may be collected in each year. Public Utility Deregulation This tax is collected by the Ohio Department of Taxation on behalf of local governments for public utilities. 24

Personal Property Tax Reimbursement This is the amount paid by the State of Ohio through Commercial Activity Tax (CAT) for revenue lost from the phase out of Tangible Personal Property Tax. 2006 was the first year for the reimbursement. The amount will increase as the Tangible Personal Property Tax is phased out through 2009. In 2011 the reimbursement to local governments will phased out and be eliminated by 2017. Cigarette Tax An excise tax on cigarettes has been levied in Ohio since 1931. House Bill 904 enacted an excise tax on other tobacco products to include: cigars, chewing tobacco, snuff, smoking tobacco, and other tobacco products. The excise tax on cigarettes is made up of two separate levies on each cigarette: one levy of 1.15 cent and the other .05 cent for a total of 1.2 cent per cigarette, or 24 cents per standard package of 20 cigarettes. The tax is paid primarily by wholesale dealer through the purchase of stamps or meter impressions that are affixed to cigarette packs. Retailers, individuals and other consumers are responsible for paying the tax on cigarettes not taxed at the wholesale dealer level. The tax is levied on the wholesale price of any other tobacco product manufactured in Ohio or imported into Ohio that is to be sold fro resale at retail. The rate is 17 percent of the wholesale price. Liquor Permits Liquor permits are issued by the Department of Liquor Control and the receipts from these permits are paid to the Treasurer of the State. One-half of one percent of liquor permit fees are retained by the State to be used by the Ohio Health Department for the study of alcoholism. Federal/State Grants The City seeks opportunities to apply for and receive grant awards that may be used to offset operating expenses for special projects or unanticipated events. A few examples included the Police Department DARE program, bulletproof vest for police officers, federal COPS grants and FEMA emergency assistance when needed. Charges for Services The City charges fees for various services to assist in recovering a portion or all of the cost to administer that program, activity or service. The most common service charges include fees for recreational programs, concessions, fishing permits, passes to Lou Eves Municipal Pool, fingerprinting and charges associated with excessive false alarms. Court Cost & Fines Court costs are fees assessed on a per case basis for all traffic and criminal violations. Court fines are charges imposed by the Judge for violations. These fees are distributed back to the state, county and city to cover their costs associated with each case. Permits Fees associated with residential and commercial development in Mason. These fees are utilized to primarily offset the cost of services. Permits include: building, electrical and occupancy permits. Also included are fees placed on applications before Planning Commission and Zoning Board of Appeals, as well as fees charged for different publications. Franchise Fees A 5% franchise fees paid to the City of Mason by Warner Cable. 2% of the fees that the City 25

receives are distributed to the ICRC as part of the Cityâ&#x20AC;&#x2122;s membership. Interest All idle funds of the City are invested according to the Cityâ&#x20AC;&#x2122;s Investment Policy. Other The General Fund has a variety of other miscellaneous revenue. The largest is the annual $250,000 rental charge to Mason Municipal Court for the proportionate share of the Municipal Center debt payment. Others would include the rental of City property and lands such as farming land currently available for future development.

NON-GENERAL FUND REVENUES Actual Revenues 2008 Police Officer Training Fund Drug Law Enforcement Fund Law Enforce. & Ed Trust Fund Police Funds

Actual Revenues 2009

10,840 5,710 2,645 19,195

Estimated Revenues 2010

820 22,833 1,650 25,303

Actual Revenues 2010 -

Estimated Revenues 2011 -

1,500 500 2,000

-12,161 2,382 -9,779

1,500 500 2,000

Fire & Emergency Service Fund

5,677,434

7,982,599

5,385,000

5,655,573

5,460,000

Community Center Fund

3,213,164

2,861,563

3,668,050

3,455,473

4,414,740

198,340 198,340

25,717 25,717

152,000 152,000

58,854 58,854

105,000 105,000

5,790,516 2,811,820 8,602,336

5,497,028 2,627,250 8,124,278

5,573,000 2,455,500 8,028,500

5,392,154 2,517,821 7,909,975

5,569,000 2,455,500 8,024,500

15,920 64,095 19,847 259,797 805 177,232

15,897 57,916 17,957 245,892 2,495 237,416 2,665 580,238

10,000 50,000 15,000 180,000 500 220,000 1,000 476,500

16,306 90,881 27,467 239,874 2,923 214,073 7,767 599,292

1,000 50,000 15,000 180,000 1,000 200,000 1,000 448,000

Subdivision Inspection Fund Engineering & Building Funds Sewer Revenue Fund Storm Water Utility Fund Public Utilities Funds Indigent Drivers' Alcohol Fund Municipal Court Clerk Computer Municipal Court Computerization Municipal Court Special Projects Vehicle Immobilization Fee Fund Municipal Court Probation Services Municipal Court Indigent Drivers (IDAM) Court Funds

537,696

CIC/Veterans Memeorial Fund Waste Collection Fund Golf Course Fund Employee Medical Insurance Fund City Contribution Fund Unclaimed Money Fund Mason Port Authority Community Improvement Corporation Administration Funds

Total Operating Revenue

$32,723,072

1,418,157 12,804,700 3,048,860 -

7,010

8,000 17,286,727

1,390,111 12,404,946 3,079,448

1,481,000 11,996,184 2,716,000

377 150 50,000 32,000 16,956,882 16,193,334

$33,929,332

$31,449,884

1,464,226 11,486,449 2,968,212

1,600,000 11,298,070 3,298,000

15,312 12,000 15,946,199 16,196,070 $31,097,766

$32,194,810

CAPITAL FUNDS REVENUES Actual Revenues 2008 General Capital Improvement Fund Street Maintenance and Repair State Highway Improvement Fund Street Improvement Fund Street Subdivision Improvement Federal Grant Fund Recreation Improvement Fund Downtown Investment Fund Socialville-Fosters Road Project Community Center Expansion Governmental Capital Funds

Sewer Expansion Fund Sewer Replace/Improve Fund Sewer Capital Funds

Actual Revenues 2009

$18,074,402 $8,487,848 8,539,932 7,951,372 121,009 108,659 262,265 57,182 15,955 226,874 5,675,717 20,212 16,875 27,157 323,632 19,000,000 32,386,620 $52,071,014 $49,224,697

541,515 41,879 $583,394

Estimated Revenues 2010

Actual Revenues 2010

$9,050,000 1,646,000 100,000 -

$8,911,340 5,592,003 110,154

Estimated Revenues 2011 $6,875,000 3,550,000 7,665,614

18,600 2,143,013 47,528 26,090 5,000 770,000 909,485 1,061,772 $12,598,880 $17,710,685 $19,204,914

245,187 15,746 $260,933

10,000 1,007,880 15,000

110,000 15,000 $125,000

267,618 3,159 $270,777

110,000 1,000 $111,000

DEBT FUNDS REVENUES Actual Revenues 2008

Actual Revenues 2009

Estimated Revenues 2010

Actual Revenues 2010

General Bond Retirement Fund JW Harris TIF Central Parke TIF Mason Enterprise Park TIF Tylersville Crossings TIF I-71 Corridor TIF Government Center Reserve Fund Special Assessment Bond Fund Governmental Debt Funds

$1,183,277 107,068 280,595 182,175 244,705

$1,738,306 105,284 415,907 274,754 289,495

$1,845,000 70,000 190,000 115,000 175,000

1,705,774 133,501 $3,837,095

1,696,718 119,847 $4,640,311

1,671,675 115,000 $4,181,675

$1,933,249 72,934 898,960 111,780 937,525 176,182 20,737,938 116,162 $24,984,730

Sewer 2004 Debt Bond Fund Sewer 2004 Debt Reserve Fund Sewer Debt Funds

2,685,350 53,932 $2,739,282

2,635,776 26,932 $2,662,708

2,568,400 35,000 $2,603,400

Estimated Revenues 2011 $1,910,000 70,000 190,000 117,000 250,000 70,000 1,600,000 85,000 $4,292,000

2,587,993 2,570,000 -964 $2,587,029 $2,570,000

City of Mason Non-General Fund Revenue Description Motor Vehicle License Fee State Motor Vehicle License Fees A tax on vehicle registration. Fees collected by the Ohio Bureau of Motor Vehicles for vehicles registered within the City of Mason. Municipalities share in thirty-four percent, of the base fee. This portion is returned to either the municipality of registration or the County of registration. The fees are returned by the State to the County Auditor and the County Auditor distributes the funds to the municipalities within the County. County Motor Vehicle License Fee A tax on vehicle registration. Fees collected by the Ohio Bureau of Motor Vehicles for vehicles registered within the City of Mason. The base fee is distributed according to state law to the state and local governments, as described above. In addition to the base fee, there are a series of permissive fees that may be enacted by the County and/or City. The following describes these fees.

Authority for counties to enact an original $5 license fee. The County has enacted this $5 fee.

Authority for counties to enact their first $5 (50% to each municipality, 50% to county). The County’s 50% share must be used for the construction and maintenance of bridges within the Municipality. The County has enacted this first $5 fee.

Authority for counties to enact their second $5.

Authority for municipalities to enact $5 if the County had not enacted the first $5. See above the County has enacted the first $5 fee.

Authority for municipalities to enact $5 if the County had not enacted the second $5. In 2005, the County attempted to enact this second $5 fee. However, on March 14, 2005, the City passed Ordinance 2005-29, which enacted this second $5 fee, preventing the County from enacting this fee.

Authority for municipalities to enact an additional $5 at any time.

Gasoline Tax A tax assessed on all gasoline sold in Ohio. Municipalities share in the state levied gasoline taxes as follows: A statutorily set percentage is sent directly to all municipalities on the basis of number or registered motor vehicles with the municipality. These revenues are generated by the state and distributed to the County for further distribution to municipalities. Of the total amount received, 92.5% is distributed into the Street Maintenance and Improvement Fund and 7.5% is distributed into the State Highway Fund. Those revenues distributed to the State Highway Fund may only be used for improvements to state highways (US 42 and State Route 741) located in the municipality. 29

Liberty Township JEDD In 2006, the City of Mason and Liberty Township entered into an economic partnership with the formation of the Liberty Township Joint Economic District (JEDD). This partnership allows the City to accomplish regional transportation and economic goals. The JEDD District enacted an earnings tax to generate revenues that are shared between the various jurisdictions that are part of the JEDD. The City receives 15% of the net JEDD revenues. These revenues will be used for road improvements primarily in the area of the JEDD. The funds are deposited in the Street Improvement Fund. Street Improvement Contribution Upon the approval of Planning Commission a $200.00 per unit fee is assessed each subdivision that would impact the City’s infrastructure system. These revenues are used for infrastructure improvements to areas affected by the subdivision. Fee assessed must have a rational basis, based on subdivision’s impact on roadway and be used for improvements within or surrounding that subdivision. These revenues are distributed to the Street Subdivision Fund. Reimbursements for EMS Services In 1998, with the formation of the City’s Fire Department, the City contracted with Medicount Management, Inc. to provide billing services for paramedic operations. Since the majority of users of EMS have some form of insurance, a majority these funds are collected from insurance companies to pay for the expense of ambulance transports. Billing for emergency medical services is standard procedure for many communities. Revenues received are distributed to the Fire & Emergency Services Fund. Recreation Tax The $100 fee per bedroom built in Mason is collected with the building permit and deposited towards recreation expansion. Revenues received are distributed to the Recreation Improvement Fund to be used for park and recreational improvements. Drug Law Enforcement Fines Mandatory fines collected by Mason Municipal Court under Section 2925.03 and 2929.18 of the Ohio Revised Code. The Court distributes these fines to the City for further distribution into the City’s Law Enforcement Trust Fund. These revenues may be used to subsidize the Police Department’s activities related to drug and alcohol prevention and enforcement. Law Enforcement and Education Fines Mandatory fines collected by Mason Municipal Court under Section 4511.99 of the Ohio Revised Code. The Court distributes these fines to the City for further distribution into the City’s Law Enforcement and Education Fund. These revenues may be used to subsidize the Police Department’s educational activities related to drug and alcohol prevention and enforcement. Indigent Drivers Alcohol Fee $25 fee is assessed for any fine imposed for a violation of municipal ordinance relating to operating a vehicle while under the influence of drugs or alcohol. The Court distributes these fees to the City for further distribution into the Indigent Drivers Alcohol Fund. These revenues

may be used by the Mason Municipal Court to pay for the cost of an offender’s attendance at a treatment program if the offender is unable to pay their cost of attendance. Municipal Court Clerk Computer Fee A fee assessed in addition to court costs. This fee cannot exceed $10.00. The Court distributes these fees to the City for further distribution into the Municipal Court Clerk Computer Fund. These fees may be used by Court for the procurement and maintenance of computer systems for the office of the Clerk of Courts. Municipal Court Computerization Fee A fee assessed in addition to court costs. This fee cannot exceed $3.00. The Court distributes these fees to the City for further distribution into the Municipal Court Computer Fund. These fees may be used by Court for computerization of Court, computerization of legal research and other technological expenses. Court Improvement Fee A fee assessed in addition to court costs. This fee shall not exceed actual costs of providing a service or program. The Court distributes these fees to the City for further distribution into the Court Special Projects Fund. The revenues collected are used for special projects of the court, including, but not limited to, the acquisition of additional facilities or the rehabilitation of existing facilities, the acquisition of equipment, the hiring and training of staff, community service programs, mediation or dispute resolution services, the employment of magistrates and other related services. Vehicle Immobilization Reimbursements received from the State of Ohio for costs incurred in obtaining immobilization equipment, and if required, in sending an officer to search for and locate the vehicle specified in the immobilization and impoundment order and to immobilize the vehicle. Sewer Utility Charges Most revenue for the sanitary sewer utility is the user fee based upon the customer’s water usage. Since Greater Cincinnati Water Works (GCWW) is responsible for providing water service to the City of Mason, they are responsible for the measuring the water usage, preparing the monthly utility bill, and collecting the revenue for the sanitary sewer utility. Other revenue includes industrial pre-treatment permit/fees and permits for accessing the sanitary sewer systems. Waste Collection Charges The City of Mason provides waste collection and recycling services for residents through a contract with Rumpke. The City charges users of this service a monthly fee. The monthly billing is processed and collected by Greater Cincinnati Water Works (GCWW) and deposited to the City’s Waste Collection Fund. Stormwater Fees All developed property is required to pay fees to operate and maintain the City’s stormwater management utility. The fee is based upon Equivalent Residential Units (ERUs). Like other

City utilities, the monthly stormwater billing is billed and collected by Greater Cincinnati Water Works (GCWW). Sewer Expansion Fees As part of the building permit process, each property being developed pays a sewer tap fee for access the sewer collection and treatment system. The fees are based upon residential units for residential development. Commercial fees increase based on the size of the propertyâ&#x20AC;&#x2122;s water meter. These expansion fees are deposited into the Sewer Expansion Fund to be used for capital improvements of the sewer collection system or the water reclamation plant. Sewer Line Charges In addition to the sewer expansion fees, sewer line charges are special permit fees assessed in specific geographical areas to pay for the substantial improvements that were previously constructed. The fees are deposited into the Sewer Expansion Fund to use for capital improvements to the sewer collection and treatment system. Community Center Charges All revenue from the Mason Community Center is deposited in the Community Center Fund. Revenues include pass sales, program fees, swim team activities, admissions and donations. Golf Course Charges All revenue generated by the golf course is deposited into the Golf Course Fund. Revenues include: green fees, pro shop sales, food and beverage purchases. 2007 revenue also includes the debt proceeds to purchase the golf course. Employee Medical Insurance Fund Health insurance cost for all City employees is paid through an internal service fund. Each department is charged based on the number of employees who has insurance coverage and the funds are deposited in the Employee Medical Insurance Fund to pay for the claims submitted to the third party administrator. Subdivision Inspection Fee A fee is assessed as part of the building permit to offset the costs associated with subdivision inspections. These fees are deposited into the Subdivision Inspection Fund.

Departmental Operating Budget

Department/Fund/Division Police 101 General Fund 206 Police Officer Training 232 Crime Prevention 233 Law Enforcement Trust 234 Law Enforcement & Education Total Police

2008 Actual Expenditures

$5,604,629

2009 Actual Expenditures

2010 Actual Expenditures

2011 Budget

0 0 6,160 $5,610,789

$5,473,372 $1,412 0 1,465 4,110 $5,480,359

$5,513,931 $0 0 0 2,074 $5,516,005

$5,522,049 $10,000 500 20,000 3,700 $5,556,249

$4,909,578

$5,787,993

$7,363,657

$5,669,943

Parks & Recreation 101 General Fund Recreation Programs Parks Swimming Pool Senior Center Programs Community Environmental 630 Community Center Total Parks & Recreation

$740,082 1,354,314 260,063 0 220 3,013,007 $5,367,686

$801,876 1,196,833 238,011 0 0 2,096,818 $4,333,538

$497,274 955,856 191,474 0 0 3,970,997 $5,615,602

$383,625 1,247,898 264,737 209,853 0 4,355,000 $6,461,113

Engineering & Building 101 General Fund Community Planning-Zoning Building Inspections Traffic Signals Lands, Buildings, & Grounds Engineering 802 Subdivision Inspection Total Engineering & Building

$150,504 576,206 172,087 638,112 867,329 216,383 $2,620,621

$174,110 531,692 168,051 642,211 812,939 171,203 $2,500,205

$76,654 547,160 112,571 564,195 785,868 119,219 $2,205,668

$110,923 506,702 131,500 679,485 821,719 99,894 $2,350,223

Public Works 101 General Fund Street Lighting Disaster Services Street Maintenance & Repair Garage 201 Street Maint & Repair Fund Total Public Works

$342,817 19,935 2,654,805 374,438 7,155 $3,399,150

$378,594 17,393 2,233,614 324,379 0 $2,953,980

$368,071 15,328 2,220,215 310,867 0 $2,914,481

$400,000 20,200 2,534,043 354,548 0 $3,308,791

Public Utilities 602 Sewer Revenue Sewer Treatment Administration Maintenance Lands & Buildings 608 Storm Water Utility Total Public Utilities

$1,279,585 688,373 814,514 9,086 403,142 $2,791,558

$1,303,277 653,943 588,245 6,121 355,396 $2,551,585

$1,333,402 711,310 582,824 0 361,096 $2,627,536

$1,376,243 815,932 663,212 0 509,160 $2,855,387

Fire 211 Fire & Emergency Services

Departmental Operating Budget 2008 Actual Expenditures Finance 101 General Fund Finance Earning Tax Collection and Refunds 804 Unclaimed Monies Total Finance Council/Administration 101 General Fund Economic Development Community Development City Manager Assistant City Manager Law Director Council Auditor Deduction 603 Waste Collection 640 Golf Course 801 Employee Medical Insurance 803 City Contribution 805 Mason Port Authority 806 Community Improvement Corporation Total Council/Administration Municipal Court 101 General Fund Municipal Court 235 Court Indigent Drivers Alcohol 236 Municipal Court Clerk Computer 237 Municipal Court Computer 238 Municipal Court Special Projects 239 Vehicle Immobilization Fee 240 Municipal Probation Services 241 Indigent Driver (IDAM) Total Municipal Court Grand Total All Departments

2009 Actual Expenditures

2010 Actual Expenditures

2011 Budget

$535,772 1,536,762 17 $2,072,551

$490,898 1,440,357 42 $1,931,297

$460,791 1,283,496 1,838 $1,746,126

$509,115 1,428,286 35,000 $1,972,401

$309,216 $0 332,534 762,588 473,830 809,536 1,032,368 1,383,726 3,551,053 2,582,058 0 0 0 $11,236,909

$372,998 $314,724 324,272 867,733 400,716 836,028 923,683 1,432,218 3,195,935 3,242,051 0 63,250 0 $11,973,607

$353,303 $518,662 324,371 836,301 376,492 282,562 974,190 1,493,748 3,015,395 3,042,761 0 3,650 0 $11,221,433

$390,773 $246,000 329,596 794,842 563,919 434,494 1,403,500 1,597,235 3,132,128 3,400,000 120,000 7,600 52,000 $12,472,087

$1,037,490 2,442 48,451 8,922 219,071 0 185,954 0 $1,502,330

$1,080,179 24,130 34,523 11,047 207,876 0 205,928 0 $1,563,682

$1,075,016 31,726 54,270 11,712 197,304 0 173,655 0 $1,543,683

$1,235,430 55,000 53,500 15,000 225,668 1,000 210,019 2,000 $1,797,617

$39,511,172

$39,076,246

$40,754,190

$42,443,811

General Fund Summary

Police Fire Parks & Recreation Engineering & Building Public Works Public Utilities Municipal Court Finance Council/Administration Debt Payment Transfers Total General Fund General Fund Revenue

2009 2010 2008 Actual Actual Actual Expenditures Expenditures Expenditures $5,604,629 $5,473,372 $5,513,931 0 0 0 2,354,679 2,236,720 1,644,604 2,404,238 2,329,002 2,086,449 3,391,995 2,953,980 2,914,481 0 0 0 1,037,490 1,080,179 1,075,016 2,072,534 1,931,255 1,744,287 3,720,072 4,040,154 3,665,880 0 0 0 8,157,110 6,111,400 6,815,820 $28,742,747 $26,156,062 $25,460,469 31,100,802

27,122,484

25,503,839

2011 Budget $5,522,049 0 2,106,113 2,250,329 3,308,791 0 1,235,430 1,937,401 4,163,124 0 3,670,000 $24,193,237 24,546,100

Staffing Summary

Department Police Fire Parks & Recreation Public Works Public Utilities Engineering & Building Finance City Administration Total

2004

2005

2006

2007

2008

2009

2010

Budgeted 2011

40 23 18 20 15 17 11 12 156

42 23 19 20 15 17 11 13 160

44 32 20 21 15 19 11 13 175

47 32 21 21 15 19 11 15 181

49 33 22 21 15 20 11 14 185

2011 Positions Added (0) None 2010 Positions Added (0) None 2009 Positions Added (0) None 2008 Positions Added (5) Reduced (1) 2 - Patrol Officers - Police Deputy Fire Chief - Fire Parks Maintenance Worker - Parks & Recreation Assistant City Planner - Engineering & Building Downtown/Small Business Coordinator - Administration (eliminated) Tax Technician (Reclassification) - Finance 2007 Positions Added (6) 2 - Patrol Officers - Police Police Clerk - Police Economic Development Resource Technician - Administration Community Center Recreation Supervisor - Parks & Recreation Clerk of Council 2006 Positions Added (15) Plans Examiner - Engineering & Building Project Manager - Engineering & Building 2 Court Security - Police (positions previously in court) 9 Paramedic/Firefighters - Fire Maintenance Worker - Parks & Recreation Maintenance Worker - Public Works 2005 Position Added (4) Assistant Aquatics Supervisor - Parks & Recreation 2 - Patrol Officers - Police IT Technician - Administration 2004 Positions Added (2) Downtown/Small Business Coordinator - Administration Foreman - Public Works

Note: Positions for Mason Municipal Court are not listed and are determined by the Municipal Court Judge.

City of Mason 2011 General Fund Capital Equipment and Improvements Project Number

Equipment

Description

General Capital Improvement Fund Brush Chipper 20060 Annual Sidewalk Program 80002 Public Works Facility - Yard Repairs Public Works

Project

Total

40,000

IT Equipment Replacement Contingent Vehicle Replacement Administration

45,000 65,000 110,000

Total Capital Equipment and Projects

150,000

25,000 100,000 125,000

40,000 25,000 100,000 165,000

45,000 65,000 110,000

125,000

275,000

2,815,749

General Capital Improvement Fund Summary Beginning Fund Balance (unencumbered) Proceeds from Re-issued Short-Term Notes

6,875,000

Capital Equipment and Projects

275,000

Debt Payments for Outstanding Short-Term Notes Interest for Outstanding Short-Term Notes Debt Payment

6,825,000 164,000

Transfer to Golf Course Fund for Debt Payment Transfer to Golf Course Fund for Capital Transfer to General Obligation Debt Transfer to Municipal Building Debt Transfers

620,000 15,000 350,000 1,000,000

6,989,000

1,985,000

Total Budget for Capital Outlay, Debt, and Transfers Projected Ending Fund Balance (without transfer from the General Fund)

9,249,000 $

441,749

City of Mason 2011 Capital Equipment and Improvements Project Number Description

Project

Equipment $

Total General Fund Capital Equipment and Projects

Fire & Emergency Service Fund EMS Electronic Reporting Medic Transport Unit ( medic 54 replacement) Thermal Imaging Cameras Total Fire & Emergency Service Fund

150,000

20,000 230,000 12,300 262,300

Street Maintenance & Repair Fund Loader Snow Plow/Dump Truck Tandem Snow Plow/Dump Truck Tandem Snow Plow/Dump Truck 20011 Western Rd/I-71 & SR 741/I-71 Interchange 20056A Annual Street Maintenance (base) 20056B Annual Street Maintenance (secondary) 20057 Annual Street Striping Program 20095 Urban Paving Program - SR 741 (Courseview to Bethany) 20099 Bethany Road Roundabout - R/W Acquisition Total Street Maintenance & Repair Fund

Total

125,000

State Higway Fund 20020 US 42 Widening (Butler-Warren to Tylersville) Total State Highway Fund

1,000,000 350,000 150,000 60,000 350,000 250,000 2,160,000

155,000 125,000 135,000 135,000 1,000,000 350,000 150,000 60,000 350,000 250,000 2,710,000

7,500,000 7,500,000

Recreation Improvement Fund 50017 Outdoor Pool Repairs Total Recreation Improvement Fund

175,000 175,000

Sewer Expansion Fund 70008 Sewer Master Plan Update 70011 Meadows/Downtown Sanitary Sewer Rehabilitation 70013 Southwest Mason Sanitary Sewer Rehabilitation 70015 Beach Lift Station Rehabilitation 70018 Arbor Creek Lift Station/System Improvements 70019 Bethany Road Force Main Relocation Total Sewer Expansion Fund

150,000 18,000 24,000 150,000 600,000 200000 1,142,000

Storm Water Utility Fund 30005 Floodplain Improvement (Southwind Dr & Windsong) 30016 Muddy Creek Restoration (St Susanna & Four Season) 30020 Church St & Forest Ave Storm Sewer Improvements 70008 Sewer Master Plan Update Total Storm Water Utility Fund Golf Course Fund Cart Path Repairs Total Golf Course Fund

Total All Equipment and Projects

962,300

275,000

20,000 230,000 12,300 262,300

155,000 125,000 135,000 135,000

550,000

7,500,000 7,500,000

175,000 175,000

150,000 18,000 24,000 150,000 600,000 200,000 1,142,000

88,000 220,000 150,000 50,000 508,000

15,000 15,000

$ 11,625,000

$ 12,587,300

PROJECT NUMBER: 20011 PROJECT TITLE: PROJECT YEAR: DEPARTMENT: DEPARTMENT CODE: FUND CODE: PROJECT MANAGER:

Western Row Road I-71 Interchange Modification Study and Recommendations 2006, 2011 Engineering & Building 602 201 ENG./DESIGN ORD. # Richard Fair PROPERTY ACQUISITION ORD. CONSTRUCTION ORD. # CHANGE ORDER ORD. #

CURRENT YEAR BUDGET REQUEST:

$1,000,000

2006-90 - $149,380.50 N/A N/A N/A

COST ESTIMATES: (i.e. Construction; Engineering) ESTIMATED BUDGET YEAR: Construction 24,000,000 2013 Land Acquisition TBD Future Engineering $600,000 2010 $1,000,000 2011 Steps 5&6 in the ODOT PDP Process 2010 Stage 1 Design and Environmental Documentation 2011 - $1,000,000.00 GRANT STATUS: N/A PROJECT DESCRIPTION: The main objective of this project is to add northbound I-71 on ramps and southbound off ramps to the I-71 / Western Row Road Interchange. 2006 Engineering to determine conceptual alternatives; 2010 engineering to finalize conceptual alternatives 2011 engineering to finalize alternatives, environmental engineering, and preliminary design. PROJECT STATUS: Eng./Design Date: Property Acquisition: Construction Contract: Anticipated Completion Date:

2006, 2010,2011 Future Future Future

ADDITIONAL COMMENTS: The City has applied for grants for 80% of the construction costs.

THIS INFORMATION WAS LAST UPDATED ON: 4/20/2011

CAPITAL IMPROVEMENT PROJECT FACT SHEET PROJECT NUMBER: 20020 PROJECT TITLE: PROJECT YEAR: DEPARTMENT: DEPARTMENT CODE: FUND CODE: PROJECT MANAGER:

US 42 Widening from Tylersville Road to Butler-Warren Road 2011 Engineering & Building 602 202 Kurt Seiler/Prem Garg ENG./DESIGN ORD. # PROPERTY ACQUISITION ORD.# CONSTRUCTION ORD. # CHANGE ORDER ORD. #

CURRENT YEAR BUDGET REQUEST:

$7,500,000 2005-149 2008-23

COST ESTIMATES: (i.e. Construction; Engineering) ESTIMATED BUDGET YEAR: Construction $7,500,000 2011 Land Acquisition $1,000,000 2009/2010 Engineering Stage I Engineering $341,318; Ord. 2005-149; KZF Design Stage II Engineering$553,077; Ord. 2008-23; KZF Design

GRANT STATUS: February 28, 2005, City Council accepted a federal STP grant from OKI to begin the engineering phase of this project. The grant award is $3.5 million, covering approximately 50% of the estimated construction costs. In 2009 staff requested the allowable 10% additional funds due to rising project costs, which added $350,000 in grant funds. In 2010 City Council accepted an additional $1,736,995 in federal STP funds for the project. Finally in October 2010 the District 10 Integrating Committee for Issue #1 funds recommended approval for $978,619 in state funds. The total grant funds for this project are now $6,565,614. PROJECT DESCRIPTION: Widening and adding a sidewalk, bike path, curb and gutter and drainage improvements to the 2-mile stretch of US 42 from Tylersville Road to Butler-Warren Road. From Butler-Warren Road to Western Row Road will be widened to 3 lanes and from Western Row Road to Tylersville Road will be widened to 5 lanes. ODOT recommended phasing the design into 2 segments. Phase I, steps 1 to 4 in PDP, was awarded to KZF Design, Inc. with 18 months to complete. Phase II was awarded to KZF and included R/W acquisition and appraisal services. PROJECT STATUS: Eng./Design Date: Stage I Eng. 11/14/2005 awarded to KZF; Ord. 2005-170 authorized preliminary legislation with ODOT; Stage II Eng. 2/25/2008 awarded to KZF Property Acquisition: 2009-2010 (72 parcels) Construction Contract: October 2010 â&#x20AC;&#x201C; Local Let Anticipated Completion Date: Late 2012 THIS INFORMATION WAS LAST UPDATED ON: 4/20/2011

PROJECT NUMBER: 20056 PROJECT TITLE: PROJECT YEAR: DEPARTMENT: DEPARTMENT CODE: FUND CODE: PROJECT MANAGER:

Annual Street Maintenance & Resurfacing Program 2011 Engineering 601 201 Ryan T./Craig B. ENG./DESIGN ORD. # PROPERTY ACQUISITION ORD.# CONSTRUCTION ORD. # CHANGE ORDER ORD. # COST ESTIMATES: (i.e. Construction; Engineering) Construction $350,000 Discretionary Const. $150,000 Engineering N/A

CURRENT YEAR BUDGET REQUEST:

$350,000 min - $500,000 max.

ESTIMATED BUDGET YEAR: 2011 2011

PROJECT DESCRIPTION: Resurfacing of various streets throughout the City, in addition to full depth pavement repair, curb replacement, crack sealing and micro-surfacing. These items are needed to keep up with the minimum amount of maintenance necessary to properly maintain the streets. This yearâ&#x20AC;&#x2122;s items might include: Columbia Road, Western Row Road (Columbia to KI Drive), Aspen Drive and Indianwood, Full Depth Repair & Crack Seal plus maintenance on the municipal center parking lot.

PROJECT STATUS: Eng./Design Date: Property Acquisition: Construction Contract: Anticipated Completion Date:

Annually on or about March 31 N/A Annually on or about April 31 Annually on or about August 31

ADDITIONAL COMMENTS:

THIS INFORMATION WAS LAST UPDATED ON: 4/20/2011

PROJECT NUMBER: 20057 PROJECT TITLE: PROJECT YEAR: DEPARTMENT: DEPARTMENT CODE: FUND CODE: PROJECT MANAGER:

Annual Street Striping Program Annual Engineering 601 201 ENG./DESIGN ORD. # Steve Caddell/Craig B. PROPERTY ACQUISITION ORD.# CONSTRUCTION ORD. # CHANGE ORDER ORD. #

CURRENT YEAR BUDGET REQUEST: $60,000

N/A N/A TBD

COST ESTIMATES: (i.e. Construction; Engineering) Construction $60,000

ESTIMATED BUDGET YEAR: Annual

GRANT STATUS: N/A

PROJECT DESCRIPTION: Annual retracing of all painted pavement markings, addition of thermoplastic markings as necessary and installation of raised pavement markers on various streets throughout the city.

PROJECT STATUS: Eng./Design Date: N/A Property Acquisition: N/A Construction Contract: Annual Anticipated Completion Date: Annual

ADDITIONAL COMMENTS:

THIS INFORMATION WAS LAST UPDATED ON: 4/20/2011

PROJECT NUMBER: 20060 PROJECT TITLE: PROJECT YEAR: DEPARTMENT: DEPARTMENT CODE: FUND CODE: PROJECT MANAGER:

Sidewalk Replacement Program 2011 Public Works 601 102 Ryan Tyree/David Riggs ENG./DESIGN ORD. # PROPERTY ACQUISITION ORD.# CONSTRUCTION ORD. # CHANGE ORDER ORD. # COST ESTIMATES: (i.e. Construction; Engineering) Construction $25,000 Land Acquisition NA Engineering NA

CURRENT YEAR BUDGET REQUEST:

$25,000

ESTIMATED BUDGET YEAR: 2011

GRANT STATUS: PROJECT DESCRIPTION: Annual project to replace sidewalk in the public right of way. PROJECT STATUS: Eng./Design Date: Property Acquisition: Construction Contract: Anticipated Completion Date:

August 1, 2011

ADDITIONAL COMMENTS: This work will be performed in house by the Public Works Department.

THIS INFORMATION WAS LAST UPDATED ON: 4/20/2011

PROJECT NUMBER: 20095 PROJECT TITLE: PROJECT YEAR: DEPARTMENT: DEPARTMENT FUND CODE: PROJECT MANAGER:

SR 741 Urban Paving Program 2010 Engineering 601 201 Steve Caddell ENG./DESIGN ORD. # PROPERTY ACQUISITION ORD.# CONSTRUCTION ORD. # CHANGE ORDER ORD. # COST ESTIMATES: (i.e. Construction; Engineering) Construction $350,000 Land Acquisition NA Engineering In house

CURRENT YEAR BUDGET REQUEST:

$350,000

ESTIMATED BUDGET YEAR: 2011 NA 2010

GRANT STATUS: PROJECT DESCRIPTION: ODOT Urban Paving Program for SR 741 from Courseview Drive to Bethany Road. The program is an 80/20 split; however, the City must pay for engineering and ODOT construction inspection. Paving will be bid in early 2012 and engineering must be completed by May 2011. Total project is estimated at $774,840 with about $430,000 in federal funds.

PROJECT STATUS: Indicate estimated dates until actual dates are known Eng./Design Date: 2010 Property Acquisition: N/A Construction Contract: 2012 Anticipated Completion Date: 2012

ADDITIONAL COMMENTS: This project will be an ODOT Let contract – PID 84307. City’s estimated share is 348,656.

THIS INFORMATION WAS LAST UPDATED ON: 4/20/2011

CAPITAL IMPROVEMENT PROJECT FACT SHEET PROJECT NUMBER: 20099 PROJECT TITLE: PROJECT YEAR: DEPARTMENT: DEPARTMENT FUND CODE: PROJECT MANAGER:

CURRENT YEAR BUDGET REQUEST: Mason-Montgomery Road/Bethany Road Roundabout 2013 $250,000 Engineering 601 201 Kurt Seiler ENG./DESIGN ORD. # 2009-118 Oct. 26, 2009 $240,956 PROPERTY ACQUISITION ORD.# CONSTRUCTION ORD. # CHANGE ORDER ORD. # COST ESTIMATES: (i.e. Construction; Engineering) Construction $1,946,000 Land Acquisition/Util $250,000 Engineering $240,956

ESTIMATED BUDGET YEAR: 2013 2011 2009

GRANT STATUS: Approved for $1,317,000 in federal CMAQ funds - $150,000 for R/W and Utility relocation and $1,167,600 for construction in fiscal year 2013. Mason match is 40% for this project. PROJECT DESCRIPTION: The intersection currently experiences heavy backups during the peak hours with northbound traffic frequently backing up to Alliance Drive in the evenings. A roundabout at this intersection would be a very effective type of intersection, reducing delays, reducing queuing and providing a long-term solution to the traffic on Bethany Road. The proposed roundabout would be constructed to accommodate a two-lane roundabout and be able to handle the 2030 design year traffic. The initial roundabout would likely be striped as a single lane or partial-double lane with the ability to easily convert it to a full two-lane roundabout based on traffic volumes. A few of the benefits of a roundabout include increased safety, efficiency, quiet, aesthetics and low maintenance. PROJECT STATUS: Indicate estimated dates until actual dates are known Eng./Design Date: Complete by 9/15/2011 Property Acquisition: Complete by 12/14/2012 Construction Contract: Award by 5/15/2013 Anticipated Completion Date: 2014 ADDITIONAL COMMENTS: THIS INFORMATION WAS LAST UPDATED ON: 4/20/2011

PROJECT NUMBER: 30005 PROJECT TITLE: PROJECT YEAR: DEPARTMENT: DEPARTMENT CODE: FUND CODE: PROJECT MANAGER:

Southwind Dr. & Windsong Ct. Storm Sewer Improvements 2011 Engineering & Building 552 608 Kathy Dorman ENG./DESIGN ORD. # PROPERTY ACQUISITION ORD. # CONSTRUCTION ORD. # CHANGE ORDER ORD. #

CURRENT YEAR BUDGET REQUEST:

$88,000 TBD TBD TBD TBD

COST ESTIMATES: (i.e. Construction; Engineering) Construction $68,000 Land Acquisition $0 Engineering $20,000 GRANT STATUS:

ESTIMATED BUDGET YEAR: 2011 2011 2011

N/A

PROJECT DESCRIPTION: This project consists of reviewing the original storm sewer designs, evaluating alternative options to reduce street, floodplain erosion and yard flooding in the area of Tradewind Dr. Southwind Dr., Windsong Ct., Stratford Pl. and Sheffield Pl. in the Olympia Fields Subdivision. PROJECT STATUS: Eng./Design Date: 5/2011 Property Acquisition: 5/2011 Construction Contract: 7/2011 Anticipated Completion Date: 12/2011

ADDITIONAL COMMENTS: This project includes the two projects in this area (CIP #30005 & #30012.) The initial study and design will look at both areas for solutions to both areas of concern and may also be combined for construction and or include a phased construction approach.

THIS INFORMATION WAS LAST UPDATED ON: 4/20/2011

PROJECT NUMBER: 30016 PROJECT TITLE: PROJECT YEAR: DEPARTMENT: DEPARTMENT CODE: FUND CODE: PROJECT MANAGER:

Muddy Creek Restoration @ St Susanna & Four Seasons 2010-11 Public Utilities 552 608 Kathy Dorman /Art Oliver ENG./DESIGN ORD. # PROPERTY ACQUISITION ORD. CONSTRUCTION ORD. # CHANGE ORDER ORD. #

CURRENT YEAR BUDGET REQUEST: 220,000

Ord. 2010-115 TBD TBD TBD

COST ESTIMATES: (i.e. Construction; Engineering) Construction 215,000 Land Acquisition 5,000 Engineering 70,200

ESTIMATED BUDGET YEAR: 2011 2011 2010

GRANT STATUS: Project will receive $258,000 in Federal funding; the City’s local match includes $14,900 cash match and $88,130 as in-kind services that include project management, project inspections, easement surveys, minor office supplies, and signage. Ord. 2010- 63 approved on 5/24/2010 by Council for City Manager to enter into an agreement with Ohio EPA who signed the agreement on 7/28/2010. Engineering was awarded to Beaver Creek Hydrology for $70,200.00. Design will commence in November/December 2010. PROJECT DESCRIPTION: The primary objective of this project is to address bank erosion and habitat degradation at two locations using Natural Channel Design principles. The first site is located on the St. Susanna Church and Elementary School property. The second site is located behind Four Season’s Apartment Complex and includes consideration for the future alignment of Muddy Creek Bike Path Project. PROJECT STATUS: Eng./Design Date: Completed 06/11 Property Acquisition: 06/11 Construction Contract: 07/11 Anticipated Completion Date: 4/13 ADDITIONAL COMMENTS: Design of the project will be completed by June 2011 with construction staring in July-August of 2011. This project also includes an educational component. THIS INFORMATION WAS LAST UPDATED ON: 4/20/2011

PROJECT NUMBER: 30020 PROJECT TITLE: PROJECT YEAR: DEPARTMENT: DEPARTMENT CODE: FUND CODE: PROJECT MANAGER:

CURRENT YEAR BUDGET REQUEST:

Church St. & Forest Avenue Storm Sewer Improvements 2010 (design), 2011 (construction) Public Utilities 552 608 Kathy Dorman/Art Oliver

$150,000

ENG./DESIGN ORD. # PROPERTY ACQUISITION ORD. # CONSTRUCTION ORD. # CHANGE ORDER ORD. #

N/A TBD TBD TBD

COST ESTIMATES: (i.e. Construction; Engineering) Construction $150,000 Land Acquisition $0 Engineering $14,900 GRANT STATUS:

ESTIMATED BUDGET YEAR: 2011 2011 2010

N/A

PROJECT DESCRIPTION: This project consists of installing new storm sewer through the older part of Mason beginning at Frank Street and traveling down Church Street to the Railroad Rights-ofway. Residential and street flooding occurs during heavy rain events.

PROJECT STATUS: Eng./Design Date: Property Acquisition: Construction Contract: Anticipated Completion Date:

July – November 2010 Early 2011 April 2011 Mid 2011

ADDITIONAL COMMENTS:

THIS INFORMATION WAS LAST UPDATED ON: 4/20/2011

PROJECT NUMBER: 50017 PROJECT TITLE: PROJECT YEAR: DEPARTMENT: DEPARTMENT CODE: FUND CODE: PROJECT MANAGER:

Lou Eves Municipal Pool Renovations 2011 Parks & Recreation 302 223 ENG./DESIGN ORD. # Michael Hecker PROPERTY ACQUISITION ORD. CONSTRUCTION ORD. # CHANGE ORDER ORD. #

CURRENT YEAR BUDGET REQUEST:

$175,000 N/A N/A TBD TBD

COST ESTIMATES: (i.e. Construction; Engineering) Construction $175,000 GRANT STATUS:

ESTIMATED BUDGET YEAR: 2011

None Identified

PROJECT DESCRIPTION: The Lou Eves Municipal Pool will be 16-years old in 2011. The pool shell is deteriorating and is in need of renovation. A cost-effective approach that will insure an attractive watertight pool surface is to install a custom fit PVC liner membrane. In addition, the maintenance cost to paint, caulk, plaster and sandblast the pool is estimated at $24,000/per four years. The PVC pool liner will save this maintenance cost during an expected product life of 10 â&#x20AC;&#x201C; 15 years. This project also includes repairing in-house the two filter tanks and the lateral pipes. The slide pump broke down in August and the original surface finish has become rough. This project will also restore the original luster to the slide with a new application of gel coat to surface. This process should not only add a few years to the life of the slide, but will provide a smooth sliding surface. The slide pump will be replaced. . PROJECT STATUS Eng./Design Date: N/A Property Acquisition: N/A Design Contract: N/A Anticipated Completion Date: 4/29/11 ADDITIONAL COMMENTS: A general renovation of the entire pool shell is cost prohibitive with estimates over $800,000. THIS INFORMATION WAS LAST UPDATED ON: 4/20/2011

PROJECT NUMBER: 70008 PROJECT TITLE: Sewer Master Plan Update PROJECT YEAR: 2011 DEPARTMENT: Public Utilities DEPARTMENT CODE: 504, 552 FUND CODE: 612, 608 PROJECT MANAGER: Art Oliver

CURRENT YEAR BUDGET REQUEST: $200,000

ENG./DESIGN ORD. # PROPERTY ACQUISITION ORD.# CONSTRUCTION ORD. # CHANGE ORDER ORD. #

TBD N/A N/A N/A

COST ESTIMATES: (i.e. Construction; Engineering) Construction N/A Land Acquisition N/A Engineering $200,000

ESTIMATED BUDGET YEAR: N/A N/A 2011

GRANT STATUS: None Identified PROJECT DESCRIPTION: The Sewer Master Plan was last updated in 1999. The 1999 update provided guidance in several important areas, including design and construction of the new WRP, but the combined impact of annexations and future land development necessitate an update to guide planning over the next decade. In particular, the location, capacity, and high degree of treatment of the new WRP provides an important resource to attract new customers to the City as well as potential customers outside the City. The updated plan will shift focus to regional partnering with other municipalities with common interests in providing wastewater collection and treatment. This Project will also develop a Stormwater Master Plan and combine a CIP program that evaluates combined sanitary and stormwater construction project as well as stand alone projects.

PROJECT STATUS: Eng./Design Date: 2/1/11 Property Acquisition: N/A Construction Contract: N/A Anticipated Completion Date: 11/30/11 ADDITIONAL COMMENTS:

THIS INFORMATION WAS LAST UPDATED ON: 4/20/2011

PROJECT NUMBER: 70011 PROJECT TITLE: Meadows/Downtown Sanitary Sewer Rehabilitation PROJECT YEAR: 2011 DEPARTMENT: Public Utilities DEPARTMENT CODE: 504 FUND CODE: 612 PROJECT MANAGER: Art Oliver ENG./DESIGN ORD. # PROPERTY ACQUISITION ORD.# CONSTRUCTION ORD. # CHANGE ORDER ORD. #

CURRENT YEAR BUDGET REQUEST:

$18,000 Pending N/A Pending N/A

COST ESTIMATES: (i.e. Construction; Engineering) Construction $282,000 Land Acquisition N/A Engineering $18,000

ESTIMATED BUDGET YEAR: 2011 N/A 2011

GRANT STATUS: None PROJECT DESCRIPTION: Rehabilitate approximately 6,000 feet of existing sanitary sewers located in the Meadows and Downtown areas of the City (Boyd Lane, Westline Drive, Holly Lane, E. Circle Drive, Lindemann Lane, Western Ave)

PROJECT STATUS: Eng./Design Date: 4/1/11 Property Acquisition: N/A Construction Contract: 6/1/12 Anticipated Completion Date: 11/1/12

ADDITIONAL COMMENTS:

THIS INFORMATION WAS LAST UPDATED ON: 4/20/2011

PROJECT NUMBER: 70013 PROJECT TITLE: Southwest Mason Sanitary Sewer Rehabilitation PROJECT YEAR: 2011 DEPARTMENT: Public Utilities DEPARTMENT CODE: 504 FUND CODE: 612 PROJECT MANAGER: Art Oliver ENG./DESIGN ORD. # PROPERTY ACQUISITION ORD.# CONSTRUCTION ORD. # CHANGE ORDER ORD. #

CURRENT YEAR BUDGET REQUEST:

$24,000 Pending N/A Pending N/A

COST ESTIMATES: (i.e. Construction; Engineering) Construction $376,000 Land Acquisition N/A Engineering $24,000

ESTIMATED BUDGET YEAR: 2012 N/A 2011

GRANT STATUS: None PROJECT DESCRIPTION: Rehabilitate approximately 8,500 feet of existing sanitary sewers located in the Southwest area of the City (Sheffield Drive, Stratford Place, Cherokee Drive, Indianwood Blvd, Seneca Ave)

PROJECT STATUS: Indicate estimated dates until actual dates are known Eng./Design Date: 4/1/11 Property Acquisition: N/A Construction Contract: 6/1/12 Anticipated Completion Date: 11/1/12

ADDITIONAL COMMENTS:

THIS INFORMATION WAS LAST UPDATED ON: 4/20/2011

CAPITAL IMPROVEMENT PROJECT FACT SHEET PROJECT NUMBER: 70015 PROJECT TITLE: PROJECT YEAR: DEPARTMENT: DEPARTMENT CODE: FUND CODE: PROJECT MANAGER:

Beach Lift Station Rehabilitation 2011 Public Utilities 504 612 ENG./DESIGN ORD. # Art Oliver PROPERTY ACQUISITION ORD. CONSTRUCTION ORD. # CHANGE ORDER ORD. #

CURRENT YEAR BUDGET REQUEST:

$150,000

TBD TBD TBD TBD

COST ESTIMATES: (i.e. Construction; Engineering) Construction 150,000 Land Acquisition N/A Engineering 10,000 GRANT STATUS:

ESTIMATED BUDGET YEAR: 2011 N/A 2010

None Identified

PROJECT DESCRIPTION: Construction contract to rehabilitate deteriorated pumps and controls at the existing Beach Lift Station, and to add flow monitoring manhole and meter to accurately assess sewer use charges for sewage flow from the Beach Park PROJECT STATUS: Eng./Design Date: Construction Phase Eng: Property Acquisition: Construction Contract: Anticipated Completion Date:

12/15/10 N/A 1/15/11 2/15/11 5/01/11

ADDITIONAL COMMENTS: THIS INFORMATION WAS LAST UPDATED ON: 4/20/2011

PROJECT NUMBER: 70018 PROJECT TITLE: Arbor Creek Lift Station/System Improvements PROJECT YEAR: 2011 DEPARTMENT: Public Utilities DEPARTMENT CODE: 504 FUND CODE: 612 PROJECT MANAGER: Art Oliver ENG./DESIGN ORD. # PROPERTY ACQUISITION ORD.# CONSTRUCTION ORD. # CHANGE ORDER ORD. #

CURRENT YEAR BUDGET REQUEST: $600,000

TBD TBD TBD TBD

COST ESTIMATES: (i.e. Construction; Engineering) Construction $540,000 Land Acquisition N/A Engineering $60,000

ESTIMATED BUDGET YEAR: 2011 N/A 2011

GRANT STATUS: None Identified PROJECT DESCRIPTION: Problems have been experienced with the Arbor Creek (Heritage Club) Lift Station, due to excessive wetweather flows in the tributary sewer system. This project will locate and eliminate major sources of inflow in tributary sewer system, and will upgrade the lift station to cost effectively accommodate present and future flows. PROJECT STATUS: Eng./Design Date: 4/1/11 Property Acquisition: N/A Construction Contract: 6/1/11 Anticipated Completion Date: 4/1/12

ADDITIONAL COMMENTS:

THIS INFORMATION WAS LAST UPDATED ON: 4/20/2011

PROJECT NUMBER: 70019 PROJECT TITLE: Bethany Road Force Main Relocation PROJECT YEAR: 2011 DEPARTMENT: Public Utilities DEPARTMENT CODE: 504 FUND CODE: 612 PROJECT MANAGER: Art Oliver

CURRENT YEAR BUDGET REQUEST:

$200,000 ENG./DESIGN ORD. # PROPERTY ACQUISITION ORD.# CONSTRUCTION ORD. # CHANGE ORDER ORD. #

2010-108 N/A Pending N/A

COST ESTIMATES: (i.e. Construction; Engineering) Construction $200,000 Land Acquisition N/A Engineering $20,000

ESTIMATED BUDGET YEAR: 2011 N/A 2010

GRANT STATUS: None PROJECT DESCRIPTION: Relocate approximately 3,000 feet of existing force mains in Bethany Road between Hickory Woods Drive and Butler-Warren Road due to roadway improvements being constructed by Warren County

PROJECT STATUS: Eng./Design Date: 3/1/11 Property Acquisition: N/A Construction Contract: 6/1/11 Anticipated Completion Date: 6/1/12

ADDITIONAL COMMENTS:

THIS INFORMATION WAS LAST UPDATED ON: 4/20/2011

CAPITAL IMPROVEMENT PROJECT FACT SHEET PROJECT NUMBER: 80002 PROJECT TITLE: PROJECT YEAR: DEPARTMENT: DEPARTMENT CODE: FUND CODE: PROJECT MANAGER:

Public Works Facility – Yard repairs 2011 Public Works 606 102 David R. Riggs ENG./DESIGN ORD. # PROPERTY ACQUISITION ORD.# CONSTRUCTION ORD. # CHANGE ORDER ORD. #

CURRENT YEAR BUDGET REQUEST:

$100,000 N/A N/A N/A N/A

COST ESTIMATES: (i.e. Construction; Engineering) Construction $100,000 Land Acquisition N/A Engineering N/A GRANT STATUS:

ESTIMATED BUDGET YEAR: 2011 N/A N/A

N/A

PROJECT DESCRIPTION: The Public Works facility paving has deteriorated to a point where repairs need to be made during the next few years to keep the yard from turning to gravel. This is part of a multi-year paving effort, and includes a sub-base repair, full depth asphalt repair, and resurfacing a small section of the yard. PROJECT STATUS Eng./Design Date: Property Acquisition: Construction Contract: Anticipated Completion Date:

N/A N/A 2011 2011

ADDITIONAL COMMENTS:

THIS INFORMATION WAS LAST UPDATED ON: 4/20/2011

Outstanding Debt Projected for 2011 Description General Obligation Notes: Stormwater Improvement (2005) 741 Property Acquistion (2006) Golf Center at Kings Island Acquisition (2007) Mason Road Widening (2009) Neyer Agreement Taxable Revenue Note (2010

Total

Original Issue 900,000 4,500,000 9,000,000 2,300,000 3,025,000

Maturity Date

06/30/10 06/30/10 03/11/10 07/28/10 02/03/10

Interest Rate

06/29/11 06/29/11 03/10/11 07/27/11 02/02/11

Balance 12/31/2010

3.00% 3.00% 1.25% 1.50% 1.50%

19,725,000

General Obligation Bonds: Road Improvement Bonds 4,945,000 17,570,000 Various Purpose Bonds 8,600,000 Various Purpose Bonds - Stormwater, Mason Road Widening, 741 Property & US 42 Widening Total

Date Issued

12/28/98 06/02/08 04/30/11

12/01/18 12/01/27 12/01/31

31,115,000

38,105,000

03/01/04

12/01/28

4.47% 4.14% 4.50%

2011 Principal

2011 Interest

Balance 12/31/2011

1,640,000 3,800,000 8,000,000 2,140,000 3,025,000

1,640,000 3,800,000 500,000 2,140,000 (50,000)

49,200 114,000 100,000 32,100 45,375

7,500,000 3,075,000

18,605,000

8,030,000

340,675

10,575,000

2,465,000 15,925,000 -

265,000 700,000 (8,600,000) 545,000

111,128 632,826

2,200,000 15,225,000

230,000

8,055,000

(7,090,000)

973,954

25,480,000

18,390,000

4.71% $

30,540,000

1,145,000

1,416,950

29,395,000

30,540,000

1,145,000

1,416,950

29,395,000

$ $ $ $

545,000 640,000 505,000 805,000

$ $ $ $

55,000 60,000 55,000 45,000

$ $ $ $

28,885 28,800 30,300 36,225

$ $ $ $

490,000 580,000 450,000 760,000

Fund Paid From 608 102 640 201 102

301 301 608/201/ 102/202

Mortgage Revenue Bonds: Sewer System Improvement - 2004 Total Tax Increment Financing Bonds JW Harris Central Parke (refunded 2010) Mason Enterprise Park Tylersville Crossing TIF (refunded 2010) Total

38,105,000

600,000 1,150,000 680,000 1,030,000

01/20/99 02/01/00 01/01/02 07/21/04

12/01/18 12/01/19 12/01/17 12/01/23

5.30% 4.50% 6.00% 4.50%

3,460,000

2,495,000

215,000

124,210

602

401 402 403 404

2,280,000

Special Assessment Bonds: N.E. Sewer, W.R. Water Bethany Water #4 Snider Road - Water/Sewer Dilley Water/Sewer

1,075,000 345,000 74,000

Total

1,494,000

Certificates of Participation Municipal Building Lease (pending 2010 refunding) Community Center Expansion Lease Total Total Debt Outstanding:

6.75% $ 6.76% $ 6.00% $

55,000 15,000 24,000

$ $ $

55,000 15,000 6,000

$ $ $

3,713 1,050 1,440

$ $ $

18,000

94,000

76,000

6,203

18,000

3.40% $ 4.61% $

18,325,000 11,060,000

$ $

855,000 295,000

$ $

743,014 473,825

$ $

17,470,000 10,765,000

37,034,264

29,385,000

1,150,000

1,216,839

28,235,000

130,933,264

99,509,000

3,526,000

4,078,831

95,983,000

24,205,264 11,335,000

01/01/91 09/01/91 06/28/94

07/31/01 11/18/09

12/01/11 12/01/11 12/01/14

12/01/26 12/01/34

501 501 501

419 635

Debt Description The City of Mason issues debt to finance capital expenditures. The timing of capital expenditures does not necessarily synchronize with the timing of benefits derived. The expenditures are made over a short period of time; and the benefits received are over a longer period of time. Many items are considered before the City makes the decision to issue debt. Some of these include: current and future interest rates, Council priorities and objectives, current fund balances, reserve amounts, current and future commitments and their anticipated costs and legal and political constraints. Governmental units must have statutory permission to borrow for specific purposes. Debt may not be issued without obtaining a legal opinion, which states that the borrowing may be undertaken for the intended purposes, and the interest is exempt from federal income taxes. While there are several forms of short term and long term financing that the City may pursue the following describes the types of debt the City currently has outstanding. Types of Debt Short-term debt – typically matures within one year Bond Anticipation Note (BAN) Notes issued in the anticipation of the issuance of bonds or being paid off within a five-year period. BANs may be renewed annually at maturity until the expiration of 60 months (5 years) from the date of original issue. After 5 years a portion of the principal of the notes must be retired in amounts as if the notes had been issued as bonds at the end of the initial five-year period. Long-term debt – typically matures in 20-30 years. General Obligation Bonds Bonds that pledge the full faith and credit of the municipality and are payable out of tax revenues. General obligation bonds may be voted or unvoted. Unvoted general obligation bonds that are payable only out of taxes must be considered in determining “net debt” under the 5½ percent statutory debt limit; and must be considered in the determination of the indirect debt limitation either under the ten mill constitutional limitation or an indirect debt limit created by charter provision. They are also included within the statutory 10½ percent debt limit on voted and unvoted “net debt”. In a general obligation situation, if we default on the debt service payments, the County Auditor would be required to redistribute a portion of our inside millage, equal to principal and interest on the debt, to bondholders.

Special Revenue Bonds Bonds that are secured only by property and revenues of a utility. Mortgage revenue bonds are exempt from the statutory debt limitations and the indirect or constitutional debt limitation. Since mortgage revenue bonds are not payable out of taxes and do not pledge the credit of the municipality, the risk of nonpayment is greater and this type of bond usually carries a higher interest rate than general obligation bonds.

Tax Increment Financing Bonds Tax Increment Financing (TIF) is an economic development mechanism available to local governments in Ohio to finance public infrastructure improvements. A TIF works by locking in the taxable worth of real property at the value it holds at the time the authorizing legislation is approved. Payments derived from the increased assessed value of any improvement to real property beyond that amount are directed towards a separate fund to finance the construction of public infrastructure defined within the TIF legislation. Typically the City issues general obligation bonds or revenue bonds to finance the construction and utilizes TIF revenues for debt service payments.

Special Assessment Bonds Occasionally, the City of Mason will complete a specific capital improvement or service deemed to benefit certain properties rather than the general public. A levy is made against the property for owners who do not pay for the improvement when at the completion of the project. The City is repaid through the annual assessment for the real estate taxed that is billed and collected by Warren County. In order to finance the project, the City may issue general obligation bonds to pay for the initial cost. The property owner is assessed the amount necessary to pay the principal and interest of the debt.

Certificates of Participation – Lease Purchase Agreement In 2001, the City entered into a lease purchase arrangement for the financing of the Municipal Center. At that time while the financing for the Center was being considered, the City was negotiating with Tennis Masters Series in an attempt to retain the ATP tournament in the City. One of the scenarios being evaluated as part of the negotiations was the potential purchase of the stadium by the City. The City did not have the debt capacity to finance both a municipal center and stadium as general obligation debt. A viable alternative was financing the Municipal Center as a lease purchase. Annually lease payments must be appropriated therefore, these arrangements are statutorily exempt from debt capacity calculations. In a lease purchase arrangement a ground lease is entered into as collateral on the arrangement. If the lease payment is not appropriated annually the

City is considered in deficit, and the trustee has the right to the facility. However, at the end of the original agreement (in our case 2021) the facility would once again become ours. Debt Limitations In Ohio, the Ohio Revised Code establishes limitations on debt that municipalities may incur with or without the vote of the electors. There are three separate and distinct limitations: 1. The statutory limitation on all non-exempt debt whether voted or unvoted. 2. The statutory or direct limitation on unvoted non-exempt debt; 3. The constitutional, or Charter, ten mill or indirect limitation on unvoted general obligation debt. The Statutory limitation This limit provides that the net debt of a municipal corporation whether or not approved by the electors, shall not exceed 10 ½ percent of its tax valuation. The Statutory or Direct Limit This limit provides that the net debt of a municipality incurred without a vote of the electors, cannot exceed 5 ½ percent of its tax valuation. The statutory debt limitations are not limitations on all debt, but rather limitations upon what is defined by ORC Section 133.04 as net debt. In determining “net debt” certain bonds and notes are not to be considered pursuant to ORC sections 133.04 and 133.05. Some of the more common exempt debt as it relates to the City of Mason is as follows: -

Securities issued in anticipation of the levy or collection of special assessments, Self supporting securities issued for the following purposes: water systems or facilities, sanitary sewer system or facilities Lease purchase agreements – per ORC Section 133.01 (KK) The ORC authorizes lease purchase agreements in ORC Section 715.01.1.

Constitutional Indirect Limitation on Unvoted Debt The Ohio Constitution does not impose any direct restraint on the amount of debt that may be incurred by a municipality. It does indirectly impose a debt limitation on unvoted bonds because of the ten-mill tax limitation without a vote of the electors, and a mandatory duty to provide for the levy of taxes to pay bonded debt. In determining whether or not unvoted bonds may be issued within the constitutional or indirect debt limit the outstanding unvoted bonded indebtness of all overlapping political subdivisions and not only the debt of the issuing municipality must be considered. The amount of bonds that may be issued under the indirect limitation is determined by whether the aggregate combined amount required for principal and interest on the proposed bonds in a given year is greater than the number of dollars that will be produced

by a tax levy equal to the millage available. The millage available is determined by subtracting from 10 mills the number of mills required for unvoted outstanding general obligation bonds issued by the issuing municipality and all other political subdivisions that overlap the municipality. The single limit on the amount of debt the City can issue is the Cityâ&#x20AC;&#x2122;s ability to make principle and interest payments outlast debt.

City of Mason, Ohio Ratios of Outstanding Debt by Type Last Ten Fiscal Years Governmental Activities General

Bond

Tax

Certificates

Special

Taxable

Fiscal

Obligation

Anticipation

Increment

Assessments

Revenue

Capital

Governmental

Total

Year

Bonds

Notes

Financing

Participation

Bonds

Note

Leases

Activities

2001

$4,505,000

$9,650,000

$1,435,000

$24,020,000

$1,121,000

$958,811

$41,689,811

2002

4,275,000

8,400,000

2,415,000

23,455,000

963,000

659,323

40,167,323

2003

4,045,000

5,700,000

2,430,000

22,875,000

816,000

379,161

36,245,161

2004

3,845,000

9,700,000

3,450,000

22,275,000

684,000

155,420

40,109,420

2005

3,640,000

9,400,000

3,405,000

21,650,000

551,000

38,646,000

2006

3,425,000

19,700,000

3,350,000

21,005,000

455,000

47,935,000

2007

3,200,000

20,350,000

3,265,000

20,335,000

358,000

47,508,000

2008

20,215,000

4,200,000

3,140,000

19,640,000

262,000

47,457,000

2009

19,320,000

6,300,000

2,710,000

18,915,000

165,000

47,410,000

2010

18,390,000

5,940,000

2,495,000

18,325,000

70,000

3,025,000

48,245,000

Business-Type Activities Mortgage

Bond

Certificates

Special

Total

Percentage

Fiscal

Revenue

Anticipation

Assessments

Business-Type

Primary

of Personal

Per

Year

Bonds

Notes

Participation

Bonds

Activities

Government

Income(1)

Capita(1)

2001

$14,090,000

$58,000

$14,148,000

$55,837,811

7.29%

$2,323

2002

6,690,000

55,000

6,745,000

46,912,323

5.60%

1,824

2003

6,445,000

52,000

6,497,000

42,742,161

4.75%

1,584

2004

36,745,000

49,000

36,794,000

76,903,420

7.97%

2,774

2005

35,765,000

3,165,000

46,000

38,976,000

77,622,000

7.63%

2,728

2006

34,973,698

2,115,000

42,000

37,130,698

85,065,698

7.83%

2,929

2007

33,745,000

11,010,000

38,000

44,793,000

92,301,000

8.16%

3,135

2008

32,710,000

10,720,000

33,000

43,463,000

90,920,000

7.83%

3,059

2009

31,640,000

10,195,000

11,335,000

29,000

53,199,000

100,609,000

8.79%

3,354

2010

30,540,000

9,640,000

11,060,000

24,000

51,264,000

99,509,000

8.61%

3,288

Source: City of Mason, Ohio, Department of Finance Note: Details regarding the city's outstanding debt can be found in the notes to the financial statements. (1) See the Schedule of Deomographic and Economic Statistics on Table 18 for personal income and population data.

City of Mason, Ohio Ratios of Net General Bonded Debt Outstanding To Assessed Value and Net Bonded Debt Per Capita

General Fiscal

Net

Ratio of Net

General

Bonded Debt

Net Bonded

Assessed

Bonded

Less Debt

Bonded

to Assessed

Debt Per

Value (2)

Debt (3)

Service Fund (4)

Debt

Value

Capita

Year

Population(1)

2001

24,034

$793,522,729

$4,505,000

$230,472

$4,274,528

0.54%

$178

2002

25,718

847,756,510

4,275,000

302,523

3,972,477

0.47%

154

2003

26,987

933,884,870

4,045,000

428,899

3,616,101

0.39%

134

2004

27,720

978,702,410

3,845,000

484,775

3,360,225

0.34%

121

2005

28,455

987,933,647

3,640,000

335,757

3,304,243

0.33%

116

2006

29,041

1,098,446,377

3,425,000

52,975

3,372,025

0.31%

116

2007

29,446

1,084,854,140

3,200,000

89,826

3,110,174

0.29%

106

2008

29,723

1,081,470,600

20,215,000

140,707

20,074,293

1.86%

675

2009

29,995

1,019,329,000

19,320,000

179,304

19,140,696

1.88%

638

2010

30,267

1,021,457,110

18,390,000

407,512

17,982,488

1.76%

594

Source: City of Mason, Ohio, Department of Finance Note: Details regardin the city's outstanding debt can be found in the notes to the financial statements. (1) U.S. Census Bureau 2009 Population Estimates

Estimate for 2010: City of Mason Planning and Economic Development

(2) Assessed Value from Warren County Auditor's Office (3) Does not include Bond Anticipation Notes or Special Assessment debt with governmental commitment. (4) Does not include debt service fund balances for Special Assessment debt with governmental commitment.

City of Mason, Ohio Property Tax Rates Direct and Overlapping Governments Last Ten Fiscal Years City of Mason Tax

General

Fire

Debt

Year

Fund

Operating

Service

Overlapping Rates Mason City

Warren

Joint

Special

Total

School District

County

Voc. School

District

Total

2001

1.67%

5.00%

0.65%

7.32%

71.11%

4.00%

2.70%

1.50%

86.63%

2002

1.67%

5.00%

0.65%

7.32%

72.61%

4.96%

2.70%

1.50%

89.09%

2003

1.67%

5.00%

0.65%

7.32%

74.11%

6.53%

2.70%

1.50%

92.16%

2004

1.87%

5.00%

0.45%

7.32%

74.11%

6.46%

2.70%

1.50%

92.09%

2005

2.11%

5.00%

0.21%

7.32%

80.65%

6.46%

2.70%

1.50%

98.63%

2006

1.96%

5.00%

0.36%

7.32%

81.76%

6.71%

2.70%

1.50%

99.99%

2007

1.96%

5.00%

0.36%

7.32%

83.45%

6.71%

2.70%

1.50%

101.68%

2008

0.88%

5.00%

1.44%

7.32%

83.45%

5.21%

2.70%

1.50%

100.18%

2009

0.58%

5.00%

1.74%

7.32%

83.45%

5.78%

2.70%

1.50%

100.75%

2010

0.58%

5.00%

1.74%

7.32%

83.45%

5.78%

2.70%

2.25%

101.50%

Source: Warren County Auditor's Office (1) Rates equivalent to $1 in tax per $1,000 of assessed valuation.

City of Mason, Ohio Direct and Overlapping Governmental Activities Debt As of December 31, 2010 Net General

Percentage

Amount

Obligations

Applicable (1)

Applicable

Bonded Debt

Outstanding

City

City of Mason

$33,970,000

100.00%

$33,970,000

Mason City School District

134,325,000

61.11%

82,086,008

Kings Local School District

51,880,000

12.13%

6,293,044

Great Oaks Careec Center Joint Vocational School

18,450,000

4.83%

891,135

Lebanon City School District

36,699,951

0.24%

88,080

Deerfield Township

17,690,000

0.46%

81,374

881,000

2.31%

20,351

51,510

18.06%

9,303

Warren County Career Center Jt. Voc. School Warren County Total Direct and Overlapping Debt

$123,439,294

Source: Ohio Municipal Advisory Council (1) - Percentages were determined by dividing the assessed valuation of the overlapping government located within the boundaries of the City by the total assessed valuation of the government.

City of Mason, Ohio Legal Debt Margin Information Last Ten Fiscal Years 2001

2002

2003

2004

2005

2006

2007

2008

2009

2010

Total Debt Limit (1) Total Debt Limit (10.5%) Total Net Debt Applicable to Limits Legal Debt Limit Margin

$83,319,887

$89,014,434

$98,057,911

$102,763,753

$103,733,033

$115,336,870

$113,909,685

$113,066,054

$107,029,545

$107,252,997

6,009,528

6,387,477

9,301,101

13,060,225

12,704,243

25,187,025

34,470,174

34,994,293

35,635,696

33,562,488

$77,310,359

$82,626,957

$88,756,810

$89,703,528

$91,028,790

$90,149,845

$79,439,511

$78,071,761

$71,393,849

$73,690,509

7.21%

7.18%

9.49%

12.71%

12.25%

21.84%

30.26%

30.95%

33.30%

31.29%

Total Net Debt Applicable to the Limit as a Percentage of Total Debt Limit Total Unvoted Debt Limit (1) Total Unvoted Debt Limit (5.5%) Total Net Debt Applicable to Limits Legal Unvoted Debt Limit Margin

43,643,750

46,626,608

51,363,668

53,828,633

54,336,351

60,414,551

59,666,978

59,225,076

56,063,095

56,180,141

6,009,528

6,387,477

9,301,101

13,060,225

12,704,243

25,187,025

34,470,174

34,994,293

35,635,696

33,562,488

$37,634,222

$40,239,131

$42,062,567

$40,768,408

$41,632,108

$35,227,526

$25,196,804

$24,230,783

$20,427,399

$22,617,653

13.77%

13.70%

18.11%

24.26%

23.38%

41.69%

57.77%

59.09%

63.56%

59.74%

Total Net Debt Applicable to the Limit as a Percentage of Total Unvoted Debt Limit

Legal Debt Margin Calculation for Fiscal Year 2010 Total Debt Net assessed valuation

Debt Limit

$1,021,457,110

Statutory legal debt limitation (1) Total debt limitation

Total Unvoted

Limit 10.5%

5.5%

$107,252,997

$56,180,141

33,970,000

Debt applicable to limit: Debt applicable to limit(2) Less: applicable debt service fund amounts(3) Total net debt applicable to limit Legal debt margin

(407,512) 33,562,488

33,562,488

$73,690,509

$22,617,653

Source: City of Mason, Ohio, Department of Finance (1)

Direct debt limitation based upon Section 133, the Uniform Bond Act of the Ohio Revised Code. Total debt limit should not exceed 10.5% of net assessed property value. Total unvoted debt limit

(2)

City debt outstanding includes non self-supporting general obligation notes and bonds only. Enterprise debt is not considered in the computation of the legal debt margin.

(3)

Does not include debt service fund balances for Special Assessment debt with governmental commitment.

should not exceed 5.5% of net assessed property value.

(407,512)

DESCRIPTION OF DEPARTMENT The City of Mason has a full-service, internationally accredited, municipal police agency. The City of Mason Police Department was first accredited in 1997. Every three years the department must undergo an on-site assessment as part of its effort to maintain international accreditation. This process verifies that the department continues to meet specifically defined professional standards. Administered by the Commission on Accreditation for Law Enforcement Agencies, Inc. (CALEA), the accreditation program requires agencies to comply with 460 state-of-the-art standards in four basic areas, policy and procedures, administration, operations and support services. The last reaccredidation was awarded in July 2009. The Department employs forty-three full-time sworn police officers, including the Chief of Police, two Assistant Chiefs of Police, and six Lieutenants. Additionally, the department has seven non-sworn support personnel, including two Court Security Officers. The City of Mason Police Department operates 17 fully equipped, marked police cruisers and 6 unmarked police cars. The department operates 4 community policing patrol districts to which officers are assigned for periods of 6 to 12 months. City of Mason police officers average eleven years of professional police experience. The average tenure of experience across the management ranks is 27 years. All six Lieutenants are graduates of the Northwestern University Center for Public Safety School of Police Staff and Command. Both Assistant Chiefs of Police holds Master of Science degrees in Criminal Justice and graduated from the Northwestern University Traffic Institute School of Police Staff and Command. The Assistant Chief of Administrative Support is a certified law enforcement executive, a graduate of the FBI National Academy, and a graduate of the Police Executive Leadership College. In February 2009, Mike Kelly was appointed Chief after long-term Police Chief Ron Ferrell left. Chief Kelly has twenty years of experience as a Chief of Police and Fire and City manager in Oakwood, Ohio. In May 2010, Chief Ferrell returned after serving in a leadership role at the Ohio Peace Officer Training. Chief Ferrell holds a Doctorate degree and is a graduate of the FBI national Academy, the Police Executive Leadership College, and the Northwestern University Traffic Institute School of Police Staff and Command where he received the Franklin Kreml Leadership Award. In 2010, Masonâ&#x20AC;&#x2122;s community policing efforts fell into both traditional and contemporary categories, including: bicycle patrols, selective traffic problem-area enforcement, and use of the speed monitor signs throughout the City. The department provided many community oriented programs that included: Neighborhood Watch, D.A.R.E., School Resource Officer, National Night Out, and Neighborhood SpeedWatch. The department utilizes mobile data computers in all marked cruisers. These computers are linked to the Law Enforcement Automated Data System (LEADS) and were directly linked to the departmentâ&#x20AC;&#x2122;s records management system by the end of 2009. Technology allows officers to receive instant information while in the field, thereby reducing demands on non-sworn support personnel, and allows officers to write reports from the field. The department trained and certified three groups of C.E.R.T. (Community Emergency

Response Team) volunteers between 2007 and 2009. In 2010, primary responsibility for C.E.R.T. training and maintenance was awarded to the Fire Department. The Mason Police Department is a major partner in the Warren County Tactical Response Unit, a joint law enforcement initiative to handle high profile, high-risk threats and acts of violence. The most important ingredient to effective law enforcement today is communication between the members of the community and the officers hired to serve them. The Police Department encourages residents and businesses to become acquainted with officers of the department and seek their support to enhance the quality of life enjoyed by Mason residents. _________________________ MISSION STATEMENT In partnership with the community, policing with honor, integrity, and compassion. In this mission, we hold as our core values: integrity, honor, compassion, community partnership, dedication, and honesty. __________________________ PERFORMANCE MEASURES

Law Enforcement Number of crashes * Crashed w/o injuries * Crashed w/ injuries * Private property crashes Number of reported burglary/breaking & entering Number of incidents Number of calls for service Number of patrols initiated Number of persons arrested Number of felony & misdemeanor charges filed Number of warrants served Number of operating a vehicle impaired (OVI) arrests Number of reported thefts Number of traffic citations Number of traffic warnings

2008

2009

2010

803 495 146 3 81 26,089 15,089 11,000 888 1,187 330 84 456 3,425 1,854

779 473 154 6 56 23,375 15,184 10,191 785 971 342 104 492 3,164 1,945

607 477 126 4 66 33,726 15,308 18,383 899 1,070 416 107 415 3,782 2,962

2008

2009

2010

81 24 96

75 25 100

99 28 105

930 32 940 300 24 3

925 60 1,040 3,500 23 0

1,005 65 0 2,500 0 0

176

251

255

School Resource Officer Program Number of incidents handled by SRO Number of resulting arrests Number of classroom hours educating students Public Education Programs Number of students completing D.A.R.E. program Number of students completing safety camp Number of students completing seatbelt program Number of students receiving stranger awareness training Number of residents completing Citizens Police Academy Number of CERT volunteers trained Warren County Tactical Response Unit Number of responses to critical police incidents K-9 Program Number of times K-9's used _________________________

DESCRIPTION OF PROGRAMS Police Operations In 2010, Police operational units in the City of Mason consisted of, the Patrol Unit, the Detective Unit and the Traffic Unit. The Patrol Unit, upon completion of the reorganization plan, was composed of three Lieutenants, three Sergeants, and twenty-one officers. Each sergeant was assigned to one of three shifts, and the patrol officers were divided among the three shifts. The primary function of the officers assigned to patrol is to respond to calls for service and conduct preliminary investigations of offenses. In addition to responding to criminal related incidents, these officers provided numerous additional services to the public, including vacant house checks, well being checks, opening locked vehicles, and escorts. The Detective Unit was composed of one Lieutenant and four officers. Their primary function was to assist with preliminary investigations on serious criminal offenses and to conduct follow-up investigations as required. In addition, they conducted background investigations on new employees and provided basic forensic services to the department. At least one detective was always on call, 24 hours a day.

The Traffic Unit was composed of one Sergeant and three officers, although one officer suffered severe injuries after being struck by a motor vehicle and was on injury leave the majority of 2010. The Traffic Unit’s primary function was to conduct traffic enforcement in problem areas and investigate traffic crashes throughout the City. They assisted in placement of speed display devices around the City; in response to citizen complaints and for traffic survey/speed counts. They reviewed all traffic crash data and worked with other City departments to make recommendations to increase traffic safety. Participation in the Warren County Tactical Response Unit Five members of the department participated in the Warren County Tactical Response Unit (TRU). The unit responded to critical police incidents in the City of Mason as well as throughout Warren County. These incidents have included hostage situations, barricaded subjects, armed mentally disturbed subjects, high risk warrant service, and drug raids. Neighborhood Speedwatch Upon receipt of a petition, neighborhood residents are trained by a police officer in the use of a special radar device that tracks speeders. The radar device is loaned to citizens at no charge from the City of Mason Police Department. Residents monitor traffic speed for three consecutive days. When alleged speeders are detected, their license number and time of infraction is recorded and submitted to the Police Department. A letter is sent to the registered owners requesting cooperation in creating a safe environment in our City. K-9 In July 2004, Officer Matt Hayes and Zicco began patrolling the City of Mason as a team. At the end of 2006, Zicco has been used nearly 300 times. Officer Brad Walker began patrolling with the second K-9, Timber, in the spring of 2007. Zicco and Timber assist with narcotics detection, evidence location, suspect tracking, building searches, and community policing activities. Highlights of K-9 activities are a $1M cocaine seizure, locating a suicidal teen, and locating an elderly Alzheimer’s patient. Zicco and Timber were used 251 times in 2010. Records In 2010, the records section consisted of three civilian employees supervised by a Police Lieutenant. The section was responsible for records maintenance for the department, which included but was not limited to case files, crash investigation files, and electronic database monitoring for State NIBR’s reporting. The section was also responsible for data entry for citations, crashes, and lockout services. Records clerks are the initial point of contact for citizens coming into or calling the police department, with most requests being handled at that level, so customer service training and accountability are high priorities for these staff members. Records clerks provide fingerprinting services to the public.

Court Services In early 2006, the Police Department took over responsibility for providing security for Mason Municipal Court. In 2010, the Police Department provided a Lieutenant and two Court Security Officers for this purpose. They provided security for Court employees and members of the public. They are responsible for transportation of prisoners to and from the Warren County Jail. School Resource Officer Program The City of Mason Police Department and Mason City Schools have partnered to offer a School Resource Officer (SRO) program within the Mason City School District. The SRO provides a law enforcement presence in the school and helps educate students on a variety of prevention programs and topics. Presentations are made at various times on the following topics: alcohol and drug prevention, DUI laws, careers in law enforcement, personal safety, search and seizure, the role of law enforcement in society, crime scene and fingerprint processing, and bullying prevention. One School Resource Officer was deployed at Mason High School in 2010. The High School houses nearly 3,000 students in grades 9 through 12. Mason City Schools funded the SRO position for 10 months of the year. D.A.R.E. Program -- The D.A.R.E. program and curriculum targets sixth grade students at Mason Intermediate School and St. Susanna School. The focus of the D.A.R.E. program is an anti-drug and violence curriculum that demonstrates the social, moral, and legal consequences of criminal behavior. This program is partnered in the schools as a component of the Health curriculum. These crime prevention efforts are reinforced through various extra curricular activities that both support and are supported by the D.A.R.E. program. During the past school year, 1,005 students received the D.A.R.E. curriculum. This program has instructed over 8,000 students since its inception in 1994. The D.A.R.E. officer also provides a law enforcement presence at Mason Intermediate School. Besides being a presence in this school, the D.A.R.E. officer makes frequent visits to St. Susanna School, Mason City elementary schools, and various pre-school and day care facilities. During these visits, the D.A.R.E. officer speaks to classes about a variety of topics, i.e.: Stranger Danger, Eddie Eagle Gun Safety, Too Smart to Start, Good touch / Bad touch, poison safety, how not to become a victim, and general safety guidelines. A grant from the Ohio Attorney General’s office helps to fund this position. Drug and Alcohol Awareness -- For the sixth straight year, the Mason Police Department, collaborated with Mason City Schools in an alcohol awareness campaign called “Parents Who Host, Lose The Most”. The goal was to stress the consequences to parents who would allow underage drinking, hoping to curtail this type of behavior. Printed flyers were distributed for posting, at local convenient and grocery stores. Informational brochures were also distributed at each of the D.A.R.E. graduation ceremonies.

Red Ribbon Week is a national alcohol and drug abuse program that promotes a healthy and drug-free lifestyle. This program runs the last full week in October, annually. All schools within the Mason City School District participate at varying levels with the program. The D.A.R.E. Officer makes visits to the elementary schools and the School Resource Officers assist with events at their respective schools. The Mason City School District started a Community Drug Task Force that began meeting on a regular basis. The group was comprised of school and community leaders, parents, students, church leaders, and the police department, for the purpose of addressing drug and alcohol concerns in the community. Drug and alcohol use data was collected through a PRIDE survey administered to middle and high school students. This group is continuing to grow and develop. Safety Camp -- Safety Camp is a prevention program provided by the Mason Police Department, in conjunction with the Parks & Recreation and Fire Departments. This weeklong program targets five to nine year olds with a variety of safety related and crime prevention topics. During the half day camp, participants learn about gun safety, weather safety, fire safety and first aid, Stranger Danger, bike safety, water and playground safety. This camp ran for two consecutive weeks with 65 children participating. Student Assistance Task Force -- Mason City Schools have a student assistance task force that is comprised of teachers, counselors, parents, and school resource officers. The School District receives a federal ‘Safe and Drug Free Schools’ grant to develop and implement programs. This group evaluates and develops programs aimed at various student issues: bullying, alcohol / drug issues, conflict management, and character education. Seatbelt Safety Programs -- An officer visits elementary schools to give presentations to third grade students about seatbelt safety and the importance of wearing them. This program, usually presented to all third grade classes at Western Row Elementary and St. Susanna School, could not be accomplished in 2010 due to fiscal constraints. Scouting Activities -- The Mason Police Department supports several Boy and Girl Scout troops in a variety of ways. Although Scout Day could not be conducted in 2010, tours of the Police Department and City facilities were conducted for Scout groups on an irregular basis. A variety of other safety talks were presented to these groups when requested. The Police Explorer post continued meeting throughout 2010 and received donation funding from the American Legion to carry on this outreach program. Stranger Danger -- Another program the Mason Police Department makes available is “Stranger Danger”. This program is designed to teach younger juveniles the dangers associated with strangers. This program is offered at the request of small groups and during regular visits with elementary school aged children. Citizens Police Academy -- The Mason Police Department offers the Citizens Police Academy (CPA) to adult members of the community. The purpose of the CPA is to provide an opportunity for community members to interact with police officers and to

learn about what they do. Those attending the CPA learn about criminal investigation and community oriented policing. Attendees are also given the chance to ride along with officers and see police work first hand. Due to budgetary constraints, the Citizens Police Academy was not offered in 2010. Citizens Police Academy Alumni Re-Trainer -- In addition to the above-mentioned Citizen Police Academy, the department offers a three-day re-trainer event in the Fall. During this event, the Alumni are brought up to date on current events within the Department and community, they are given subsequent formal instruction on areas of interest, and they are allowed to participate in a weapons live fire range where a competitive atmosphere is established and a prize is awarded. As with the Citizens Police Academy, the fall retrainer could not be offered in 2010. Community Emergency Response Team -- A program created by the Federal Emergency Management Agency, using the model created by the Los Angeles City Fire Department. CERT training promotes a partnering effort between emergency services and the people the serve. Emergency personnel train members of the community in basic response skills. CERT members are then integrated into the emergency response capability for their area. If a disastrous event overwhelms or delays the community’s professional response, CERT members can assist others by applying the basic response and organizational skills that they learned during training. The team was originally developed and trained by the Police Department. In 2010, primary responsibility for training and maintaining CERT teams was given to the Fire Department. _________________________

DEPARTMENTAL ACCOMPLISHMENTS FOR 2010 Law Enforcement Program • Completed reorganization, to include promotion, training, and integration of new supervisory levels. • Maintained adequate proofs of compliance for accreditation files. • Continued to improve interpersonal communications. • Maintained background information files for sexual offenders. • Maintained school emergency preparedness files. • Completed Field Training of newly promoted officers. • Aggressively practiced community policing with shift supervisors acting as Community Policing Coordinators and individual teams with all activities documented in monthly reports. • Continued neighborhood watch program. • Continued a liquor permit review process. • Provided “A Child is Missing” response protocol training for patrol teams. • Provided citizens access to traffic crash reports via the Web. • Continued offering the FBI national electronic fingerprinting process.

• • • •

Continued to focus on problem-solving projects and activities. Continued the Police Explorer Program. Increased planning involvement with all City departments for special events. Aggressively engaged in cost-saving practices.

School Resource Officer Program • Planned and coordinated Safety Camp. Participation in the Warren County Tactical Response Unit • Continued transition from strictly a tactical response to also emergency support for critical incident. K-9 • Maintained K-9 familiarization program for agency employees on use and abilities of K-9. Court Services • Conducted Tours of the Court and holding facility for public and high school law classes. _________________________

DEPARTMENTAL GOALS FOR 2011 A major reorganization of the department’s management staff was initiated in 2009, and completed in 2010. Changes included appointment of a second Assistant Chief, reclassification of the previous Sergeant rank to Lieutenant, and the appointment of four new Sergeants. A significant amount of time in 2010 was spent growing comfortable with the integration and coordination required by reorganization; insuring that officers with new ranks and responsibilities worked to the advantage of the department and to the efficient, accountable delivery of police services to the taxpayer. This process will continue in 2011. Law Enforcement Program • Starting in 2009 and continuing throughout 2010 and 2011, significant strides were taken to reduce overtime and other overhead costs. The challenge to reduce costs remains even more critical in 2011. • Conduct fifth annual review of liquor permit holders in preparation for the department’s response to their renewal applications. • Coordinate and host a Hoxworth blood drive to be held in conjunction with and support of Police Memorial Week. • Coordinate with the Public Safety Director in the implementation of the CodeRed system for citywide notification of residents during emergencies. • Continue the Police Explorer Program for the Mason Police Department. • Maintain background information files for sexual offenders and maintain sex offender mapping program.

POLICE

• • • • • • • • • •

Continue to take proactive measures for street light repairs. Continue proactive patrol for open garage doors. Pre-plan with The Beach Waterpark to help combat issues at their teen dances during the summer. Educate employees of liquor establishments about when to “cut off” a patron. Continue the fireworks safety and education program. Continue the Neighborhood Watch program in a fashion that does not require overtime. Provide “A Child is Missing” response protocol training for patrol teams. Complete ACIM training for all new Officers and refresher training for patrol teams and other components of the organization. Continue with re-accreditation proofs and make general order changes as may be required by the departmental reorganization project. Target high-risk intersections for enforcement and accident reduction. Continue to work with Engineering and Building to complete intersection and corridor-related studies.

School Resource Officer Program • Continue to offer Safety Camp to area 6-9 year olds for two weeks during the summer. Work with the Parks and Fire Departments to close the gap between the participation in the partnership. Public Education Program •

Continue to provide DARE instruction to sixth grade students at St. Susanna Elementary and Mason Intermediate School. _________________________ TOP FIVE COST SAVING INITIATIVES

• • • • •

Reduction in overtime expenses. Reduction in training expenses. Reductions in staffing for community events. Reductions in staffing for absent patrol officers. Not filling vacancy created by retirement.

City of Mason, Ohio Fund 101.101 : Police Department

2011 Budget

Departmental Budget Detail 2010 Actual Expenditures

2008 Actual Expenditures

2009 Actual Expenditures

3,449,149.41

3,493,024.03

3,491,700.12

3,575,305.10

3,406,773.66

101.101.52120 Retirement

652,620.43

642,016.91

679,463.11

671,432.74

662,073.79

101.101.52130 Medical Insurance

693,000.00

824,500.00

42,372.79

43,100.41

50,629.65

44,344.68

49,398.22

Account Number

Description

101.101.52110 Salaries and Wages

101.101.52150 Medicare 101.101.52160 Workerâ&#x20AC;&#x2122;s Compensation

2010 Budget

2011 Budget

105,244.63

114,946.26

139,668.00

82,524.15

102,203.21

4,942,387.26

4,986,087.61

5,054,460.89

5,066,606.67

5,044,948.88

55,389.35

23,072.92

30,320.00

10,653.53

23,565.00

5,519.76

7,646.19

5,999.00

4,657.00

8,430.00

60,909.11

30,719.11

36,319.00

15,310.53

31,995.00

159.87

139.05

250.00

173.36

200.00

13,814.89

14,442.67

17,602.00

13,870.68

17,602.00

5,870.40

5,700.00

4,150.00

3,075.00

3,150.00

101.101.52340 Professional Services

70,522.23

61,141.19

73,240.00

61,992.37

39,960.00

101.101.52350 Contracts/Agreements

104,375.03

83,616.96

89,696.00

91,083.00

95,312.00

4,058.35

1,538.98

4,000.00

2,407.59

3,800.00

Subtotal Personal Services: 101.101.52210 Training/Meeting Expense 101.101.52220 Memberships/Subscriptions Subtotal Employee Development: 101.101.52310 Utilities 101.101.52320 Telephone/Pager Service 101.101.52330 Rents & Leases

101.101.52370 Printing & Advertising 101.101.52390 Prisoner Expense

33,938.25

40,659.50

40,000.00

27,777.75

40,000.00

Subtotal Contractual Services:

232,739.02

207,238.35

228,938.00

200,379.75

200,024.00

101.101.52410 Office Supplies

14,373.40

14,217.25

18,000.00

8,347.68

17,950.00

101.101.52420 Operational Supplies

74,120.39

47,901.61

56,345.00

42,636.56

29,951.00

101.101.52430 Repairs and Maintenance

32,256.81

31,728.28

44,000.00

30,808.60

35,000.00

101.101.52440 Small Tools/Minor Equipment/Computers

55,263.25

18,921.60

20,260.00

14,658.40

18,080.00

1,232.52

1,670.32

3,000.00

1,025.57

1,100.00

136,419.10

91,866.96

95,000.00

96,638.03

95,000.00

101.101.52450 Postage 101.101.52470 Fuel 101.101.52480 Uniforms & Clothing

54,927.31

43,020.78

60,000.00

37,519.70

48,000.00

Subtotal Supplies & Materials:

368,592.78

249,326.80

296,605.00

231,634.54

245,081.00

5,604,628.17

5,473,371.87

5,616,322.89

5,513,931.49

5,522,048.88

Totals Notes:

City of Mason, Ohio Fund 232.101 : Police Crime Prevention Fund

2011 Budget

Departmental Budget Detail 2010 Actual Expenditures

2008 Actual Expenditures

2009 Actual Expenditures

232.101.52420 Operational Supplies

0.00

500.00

0.00

500.00

Subtotal Supplies & Materials:

0.00

500.00

0.00

500.00

Totals

0.00

500.00

0.00

500.00

Account Number

Description

Notes:

2010 Budget

2011 Budget

City of Mason, Ohio Fund 233.101 : Law Enforcement Trust (MDF)

2011 Budget

Departmental Budget Detail Account Number

Description

233.101.52340 Professional Services

2008 Actual Expenditures

2009 Actual Expenditures

2010 Budget

2010 Actual Expenditures

2011 Budget

0.00

20,000.00

Subtotal Contractual Services:

0.00

20,000.00

233.101.52420 Operational Supplies

0.00

1,464.56

32,000.00

0.00

Subtotal Supplies & Materials:

0.00

1,464.56

32,000.00

0.00

Totals

0.00

1,464.56

32,000.00

0.00

20,000.00

Notes:

City of Mason, Ohio Fund 234.101 : Law Enforcement & Education Fund (DUI)

2011 Budget

Departmental Budget Detail

Description

2008 Actual Expenditures

2009 Actual Expenditures

234.101.52210 Training/Meeting Expense

Account Number

2010 Budget

2010 Actual Expenditures

2011 Budget

0.00

5,000.00

Subtotal Employee Development:

0.00

5,000.00

234.101.52420 Operational Supplies

6,160.00

4,110.00

3,500.00

2,074.00

0.00

Subtotal Supplies & Materials:

6,160.00

4,110.00

3,500.00

2,074.00

0.00

Totals

6,160.00

4,110.00

3,500.00

2,074.00

5,000.00

Notes:

DEPARTMENT DESCRIPTION The City of Mason Fire Department is a combination department consisting of 19 parttime paid firefighter/EMT and/or paramedics and 33 full-time employees. Full-time employees include 22 firefighter/paramedics, 6 lieutenants, an inspector/firefighter, a secretary, two deputy chiefs and one chief. The Fire Department covers 18 square miles, operating from 2 fire stations, which are staffed 24 hours each day. The Fire Department has eighteen vehicles, which includes one front line rescue pumper (2006), one frontline 100-foot tower ladder (1997), one reserve quint (1999), one reserve pumper (1993), one heavy rescue truck (1992), four Medic (ALS) vehicles (two front line, two reserve), one command vehicle (Battalion 51), two paramedic response vehicles, and additional staff vehicles. These vehicles respond from one of the cityâ&#x20AC;&#x2122;s two fire stations. The City of Mason Fire Department handles approximately 3,600 fire and medical emergency responses each year. Dispatch is accomplished through the Warren County Emergency Communications and 9-1-1 Center which is located in Lebanon, a city located 8 miles northeast of Mason. All full-time firefighters are trained to State of Ohio Firefighter Level II (240 hours) and EMT-Paramedic; all part time firefighters carry a minimum Firefighter Level I and EMTB. The City of Mason Fire Department is accredited by the State of Ohio Division of Emergency Medical Services to teach and certify EMT and paramedic continuing education classes. In addition to emergency fire and EMS responses, the Fire Department is also responsible for fire prevention, public education, and business inspections. The Fire Inspectors work closely with the Engineering and Building Department on all commercial structural plans reviews and fire pre-plans. _________________________

MISSION STATEMENT The mission of the City of Mason Fire Department is to enhance the quality of life of all those we serve. We will respond safely and quickly with trained, skilled, and compassionate members using the best available equipment to neutralize or reverse any situation of those in need. We will continue aggressive planning, response preparation, and will strive to prevent the need for our emergency services through education and community interaction. A dedicated family of members committed to exceeding the needs shall deliver our services and expectations of those we serve ... anytime, any place, any need.

_________________________ PERFORMANCE MEASURES 2008

2009

2010

Fire Suppression Number of fire runs

1,206

1,311

978

EMS Number of EMS runs

2,611

2,544

2599

Fire Prevention Number of business inspections Number of business re-inspections

457 159

323 236

412 35

Public Education Programs Number of school/public education safety trainings

137

116

_________________________

DESCRIPTION OF PROGRAMS Fire Suppression The Fire Department provides emergency rescue and hazardous materials response for the City of Mason. Two fire stations positioned in the City allow the Fire Division to provide less than a 6-minute average emergency response time. Two stations include: new Station 51 located at 4420 Mason Montgomery Road and Station 52 located at 5500 Cedar Village Drive. Fire administration offices are located with new station 51 at 4420 Mason Montgomery Rd. The Department is ready to respond to any type of emergency 24 hours a day. The Department has mutual aid agreements in place with neighboring communities. The City of Mason currently has a â&#x20AC;&#x153;4â&#x20AC;? ISO Fire Rating Classification. EMS EMS Services are dispatched out of the two fire stations in the City. Each Medic Unit is staffed with at least one Paramedic and one EMT and uses another quick response vehicle to provide another Paramedic on the scene on every Advance Life Support dispatch. All fire trucks are staffed and equipped to provide additional Advance Life Support as needed. The medic crew provides emergency medical services and transport services to area hospitals. Fire Prevention Bureau The City of Mason employs a full time Fire Safety Inspector. The main job is assist businesses in understanding what it takes to be in compliance with, and to enforce the State of Ohio and local fire codes.

Fire Inspections for Businesses -- The Fire Safety Inspector inspects all of the City of Mason businesses to ensure a safe work environment as well as comply with the State and local fire codes. If and when violations are found, the owner/occupant is given notice to correct the items and is given an appropriate amount of time to make the change and to obtain compliance. The City of Mason Fire Department’s goal is to work with businesses to ensure their continued success by minimizing losses through loss control and fire and emergency prevention. Plan Reviews -- The Fire Safety Inspector also works closely with the Engineering and Building Department in reviewing all the plans for new subdivisions, buildings and additions to existing structures. They meet with the City of Mason Building Code Official on a weekly basis to review plans and to make sure that all fire safety items are addressed prior to construction. Smoke Alarm and Carbon Monoxide Detector Program -- The Fire Department works with the American Red Cross to provide Smoke Alarm and Carbon Monoxide Detectors to the public. Smoke Alarms and Carbon Monoxide Detectors are installed where there is a need. Also, once a year, the Department selects an area in the City to canvas which includes approximately 200 residences. The goal is to inspect and/or install the necessary Smoke or Carbon Monoxide Detectors as needed. Knox Box Rapid Entry System -- The Knox Box Rapid Entry System is available for business or home use. Safe-like key-entry Knox Boxes are installed on the exterior of a structure. Door keys and information that would be useful in an emergency are placed in the box. In an emergency, the Fire Department will unlock the box and get the key to gain access to a building, reducing damage to the property and risks to the responding firefighters. Also, the Knox Box System is being utilized more frequently in the elderly residential areas within the City. Public Education Programs One of the most significant jobs of a Firefighter is our Public Education Program. Our staff schedules all the Public Education Safety Programs for schools, civic groups, organizations, and businesses and residents requests. Our Fire and EMS Personnel along with the Fire Safety Inspector teaches most of these programs. Fire Safety House -- The Kids Fire Safety House is a very popular program. This fire safety trailer is taken to schools and other locations to help teach children fire escape and safety so they will be able to exit the structure safely. Annual Safety Festival -- The Fire Department proudly sponsors our Annual “Kidz Safety Festival” at Station # 52. We have an average of 300 adults and children, who attend this event. The Safety Festival includes valuable safety information about Fire and Life Safety, Bike Safety, Child Car and Booster Seat Safety, Weather Safety and Road Safety. There are several other agencies that volunteer to participate such as, Mason Police, Ohio State Patrol, American Red Cross, Warren County Emergency Management, and 88

Cincinnati Children’s Medical Center and there are additional agencies from year to year that assist in our Safety Festival.

American Red Cross CPR / AED / First Aid Training -- The Fire Department provides Certified American Red Cross CPR /AED and Basic First Aid Training to both the City Employees and City Residents. The CPR Classes are offered at the Health Care Provider, Heart Saver and Friends and Family Levels of Certification. A lot of training requests are made by City Businesses that employee Health Care Providers, First Responders and utilize an AED (Automatic External Defibrillator) on location. The area residents that need it for Babysitting, Adoption and Foster Care Processing generally request the Basic CPR and First Aid Classes. The American Heart Association Certification is valid for a period of two years. _________________________ DEPARTMENTAL ACCOMPLISHMENTS FOR 2010 Fire Administration • Completed building and moving into new station 51 and new Fire Headquarters. Fire Suppression • Established phase one of a department wide training program, including a training matrix for the different positions within the Fire Department. • Continued updated information of all business pre-plans on the computer and placed all mobile data computers in fire vehicles. • Updated fire hydrant inspection and testing program in conjunction with the water authority. Started Water flow study to improve emergency response planning. • Continued to develop a Local Emergency Response plan along with development of the Emergency Operations Center. • Continued Firefighter basic skills concept with NFPA standards. • Continued planning of self-assessment for preparation of Accreditation. EMS • Reviewed approximately 25-35 EMS Run Reports on a monthly basis by the Medical Director. • Created an internal EMS Review process working with the Medical Director for quality assurance purposes. • Applied for reaccreditation with the State of Ohio EMS Board for continuing education. • Started a new skills check off process with Medical Director • Completed the Annual State Pharmacy Board Inspection. Fire Prevention • Continued to work closely with the Engineering & Building Department on construction plan reviews. • Implement Computer Software Program (Inspections and Pre-Plans) to improve department effectiveness. 89

Public Education & Safety • Continued our Outreach Program for Public Education, Fire Safety and Injury Prevention. • Researched and held an Elderly Outreach Program at Mason Christian Village, to be used to meet the needs of our elderly residents. • Held a number of CPR classes for the community. _________________________

DEPARTMENTAL GOALS FOR 2011 Fire Administration • Begin the Fire Accreditation process by registering for accreditation. • Continue work on Firefighter basic skills with NFPA guidelines. • Continue to develop our Local Emergency Response Plan along with development of the Emergency Operations Center. • Continue to work on plans for both local and county training facilities. • Continue developing the department wide training program schedule to implement the training matrix for the different positions within the Fire Department. Fire Suppression • Update information of all business pre-plans on the computer. • Continue to update our fire hydrant inspection and testing program in conjunction with the water authority. EMS • Review approximately 25-35 EMS Run Reports on a monthly basis by the Medical Director. • Continue with and refine our internal EMS Review Board process, working with the Medical Director for quality assurance purposes. • Expand our new skills check offs with Medical Director. • Complete the Annual State Pharmacy Board Inspection. • Complete the reaccreditation process with the State of Ohio EMS board for continuing education site. Fire Prevention • Continue to work closely with the Engineering & Building Department on construction plan reviews. • Investigate the cost benefits of a wireless inspection program (though the County FRMS program) to improve department effectiveness. • Continue new Company Inspection Program to assist with business inspections to increase business employees’ fire and life safety awareness. Public Education & Safety • Continue our Outreach Program for Public Education, Fire Safety and Injury Prevention. 90

FIRE

• •

Continue the Community CPR Classes, working with the Community Center for registration. Research and develop an Elderly Outreach Program to be used to meet the needs of our elderly residents. _________________________ TOP FIVE COST SAVING INITIATIVES

• • • • •

Joined the Northeast Fire Collaborative, and participated in their joint purchasing program. (Approximate savings $15,000) 95% of the moving to the new Fire Station and Administrative offices was done with the City of Mason personnel. (Approximate savings $5000) Fire personnel provide cleaning and maintenance to Fire Stations and Administrative offices. (Approximate savings $5000) Fire Personnel starting in 2011 will take on more of the exterior maintenance of the stations. (Approximate saving $5,000) Station personnel continued fuel conservation program. (Approximate saving $2000)

City of Mason, Ohio Fund 211.102 : Fire & Emergency Services Fund

2011 Budget

Departmental Budget Detail 2010 Actual Expenditures

2008 Actual Expenditures

2009 Actual Expenditures

2,921,809.36

2,894,982.76

3,398,144.67

2,965,284.34

3,295,684.34

211.102.52120 Retirement

541,310.03

597,204.55

644,291.01

613,574.10

639,050.11

211.102.52130 Medical Insurance

441,000.00

469,000.00

603,500.00

41,738.72

41,123.01

49,273.10

42,050.52

47,787.42

Account Number

Description

211.102.52110 Salaries and Wages

211.102.52150 Medicare 211.102.52160 Workerâ&#x20AC;&#x2122;s Compensation Subtotal Personal Services: 211.102.52210 Training/Meeting Expense 211.102.52220 Memberships/Subscriptions Subtotal Employee Development:

2010 Budget

2011 Budget

103,503.03

97,372.15

135,925.78

68,395.18

98,870.53

4,049,361.14

4,099,682.47

4,696,634.57

4,158,304.14

4,684,892.40

80,979.73

62,866.10

42,000.00

32,800.91

40,000.00

1,848.09

1,840.05

2,000.00

1,813.25

2,000.00

82,827.82

64,706.15

44,000.00

34,614.16

42,000.00

211.102.52310 Utilities

38,240.54

38,769.65

45,000.00

44,268.49

45,000.00

211.102.52320 Telephone/Pager Service

32,488.94

19,502.58

25,000.00

15,167.87

22,000.00

211.102.52340 Professional Services

145,194.24

126,027.23

155,000.00

105,626.50

140,000.00

211.102.52350 Contracts/Agreements

18,870.71

22,290.35

45,000.00

27,706.88

45,000.00

211.102.52360 Insurance

63,600.75

67,842.40

100,000.00

69,514.15

72,000.00

211.102.52370 Printing & Advertising

27,522.17

7,333.31

10,000.00

8,771.19

7,500.00

Subtotal Contractual Services:

325,917.35

281,765.52

380,000.00

271,055.08

331,500.00

2,818.90

3,888.49

5,000.00

3,149.39

4,500.00

89,577.81

50,524.66

85,000.00

57,314.90

65,000.00

124,190.19

165,971.82

175,000.00

206,021.22

155,000.00

45,596.47

54,905.55

70,000.00

63,985.03

50,000.00

497.88

797.87

1,000.00

757.03

750.00

86,285.58

43,458.57

70,000.00

47,616.85

44,000.00

211.102.52410 Office Supplies 211.102.52420 Operational Supplies 211.102.52430 Repairs and Maintenance 211.102.52440 Small Tools/Minor Equipment/Computers 211.102.52450 Postage 211.102.52470 Fuel 211.102.52480 Uniforms & Clothing

36,396.68

29,963.73

90,000.00

37,481.86

30,000.00

Subtotal Supplies & Materials:

385,363.51

349,510.69

496,000.00

416,326.28

349,250.00

673.66

900.00

0.00

20,799.57

979,428.14

0.00

2,324,274.64

0.00

88,000.00

84,729.60

0.00

12,000.00

0.00

16,355.15

20,000.00

44,634.94

0.00

75,000.00

51,207.50

230,000.00

211.102.52510 Land & Land Improvement 211.102.52520 Buildings/Building Improvements 211.102.52530 Furniture, Fixtures & Office Machines 211.102.52540 Computers/Computer Equip. 211.102.52550 Vehicles/Vehicular Equipment 211.102.52599 Special Equipment Subtotal Capital Outlay: Totals

0.00

12,300.00

66,108.17

992,328.14

163,000.00

2,476,566.89

262,300.00

4,909,577.99

5,787,992.97

5,779,634.57

7,356,866.55

5,669,942.40

Notes: 52540 Electronic EMS Reporting 52550 Medic Transport Unit Replacement 52599 Replace and update Thermal Imaging Cameras (TICs) and equipment.

City of Mason, Ohio Fund 212.102 : Fire & Emergency Services - Capital

2011 Budget

Departmental Budget Detail Account Number

Description

212.102.52550 Vehicles/Vehicular Equipment

2008 Actual Expenditures

2009 Actual Expenditures

2010 Budget

2010 Actual Expenditures

2011 Budget

0.00

75,000.00

0.00

Subtotal Capital Outlay:

0.00

75,000.00

0.00

212.102.52710 Transfers Out

0.00

2,000,000.00

0.00

Subtotal Transfers Out:

0.00

2,000,000.00

0.00

Totals

0.00

2,000,000.00

75,000.00

0.00

Notes:

DESCRIPTION OF DEPARTMENT The City of Masonâ&#x20AC;&#x2122;s Parks & Recreation Department is responsible for enhancing the lives of our citizens by providing quality parks and recreation facilities and programs. It manages 301 acres of parks, with an additional 250 acres of open space for future development. The existing parks are home to athletic fields, basketball and tennis courts, 9-hole disc golf course, picnic shelter areas, fishing lakes, hiking trails, playgrounds, and the Lou Eves Municipal Pool. The new and expanded Mason Community Center with a grand opening in October 2010 has more conveniences and recreational options than ever before. The facility is open 365 days per year and the fitness floor has tripled in size. These parks, facilities and programs are an important component of what makes Mason a great place to live, recreate, and work. _________________________ MISSION STATEMENT We are committed to enhancing the quality of life for the community by preserving open space, providing exceptional facilities and programs that encourage health, fitness, learning and enjoyment, as well as opportunities for community involvement. _________________________ PERFORMANCE MEASURES 2008

2009

2010

Recreation Number of camps offered Number of summer camp participants Number of programs offered Number of community wide special events Number of fitness and wellness programs Number of bridge programs offered to seniors Number of swimming participants

59 2,012 8,352 63 102 152 9,613

46 1,520 6,452 54 90 806 10,800

97 1,600 1,597 25 83 193 3,149

Parks Number of fishing passes sold * Season * Daily Pounds of fish stocked

377 377 5,250

200 184 5,250

166 140 4,850

300

301

Number of acres of parks maintained 94

Number of trees planted Number of flower beds added Amount of material added to ball fields (in tons) Number of Eagle Scout Projects Number of Girl Scout award projects Number of park shelter rentals Facilities Number of passes issued/renewed at Community Center Number of on-line registration sessions Number of Community Center rentals Number of swim team members Number of outdoor pool passes sold * Season * Daily

2008 58 8 80 5 0 353

2009 75 -4 100 6 1 395

2010 0 0 75 4 0 382

9,163 7,946 176 250

6,252 5,999 55 300

6,628 12,395 20 300

891 7,413

890 5,452

1,039 8,778

_________________________ DESCRIPTION OF PROGRAMS Recreation The recreation division is responsible for city programs and special events that occur in the parks, Mason Community Center, and other local facilities. In 2010, city staff once again partnered with the Cincinnati Reds to provide character building through the Reds Rookie Success League. Children from all of Warren County participated and met local Reds players and coaches. The City hosted its largest special event of the year on Saturday, July 3 celebrating Independence Day. The event featured the local talent of Off the Hook, an expanded Rozziâ&#x20AC;&#x2122;s fireworks celebration and a childrenâ&#x20AC;&#x2122;s area spanning over four baseball fields. The recreation staff developed over 1,500 unique programs and over 25 community wide special events. Recreation programs at the Community Center include a variety of fitness and wellness programs and classes, thousands of swimming participants, a new competitive gymnastics team, the Manta Ray USA year-round swim team program with over 250 youth. Over 650 volunteers served our community. There were also 97 camps with over 1,600 participants offered in 2010. Over 193 unique Bridge programs were offered to adults 55 years and older. Parks and Recreation Scheduling - includes the coordination and scheduling of all user groups for parks. This includes both external user groups (rentals; sports organizations, etc.) and internal users (department/schools, and other city programs). In 2007, Mason City Council supported a Youth Sports Manual, which requires a National Alliance for Youth Sports coaches training for youth coaches. In 2008, out of hundreds of applicants on a national level, we were nominated for the Excellence in Youth Sports Award. We have continued to be in the top 10 communities for youth sports since 2008. 95

Parks The Parks division is responsible for the maintenance of seven parks and facilities totaling over 301 acres. The parks and facilities include the following: Meadows Park (4 acres), Quinn Park (10 acres), Corwin Nixon Park (53 acres), Heritage Oak Park (80 acres), Pine Hill Lakes Park (84 acres) Frank Hosea Woods Park (16 acres), and Mason Sports Park (54 acres). Staff also assists with other duties such as the set-up and cleans up of community wide special events as well as the preparation of athletic fields, picnic shelters, and other park facilities for community/individual use. Facilities The Facilities team of the Mason Parks & Recreation Department, under the leadership of the Facilities Manager, is responsible for three primary areas of responsibility with tertiary goals under each. Facility Operations - the facilities team oversees all operational aspects of the Parks & Recreation Department facilities including: the Mason Community Center and the Lou Eve’s Municipal Pool. Customer Service & Safety - while customer service and safety are an integral part of operations, the facilities team of the department shoulders the responsibility of the primary customer service contact point for the department at the Mason Community Center Customer Service desk. The team is also the primary source of Red Cross training for most department staff and oversees all safety operations at the Mason Community Center and the Lou Eves Municipal Pool. These areas are highly interconnected. The Facilities team also works in cooperation with the other two department teams, Recreation and Parks Maintenance, in a support role and as part of the overall department team to accomplish goals set forth by the department Director. _________________________ DEPARTMENTAL ACCOMPLISHMENTS FOR 2010 Recreation • Basketball program continued to draw over 1,000 participants for 2010 • Fitness area in the Community Center has tripled in space offering opportunities for post rehab programming and expanded personal training services. • New specialty pieces have been incorporated into the fitness area, including TRX and GTS training systems. • First two competitive gymnastics meets were completed in 2010. The team placed second overall. • Over 200 participants currently attend instructional gymnastics sessions. • The BRIDGE has been renamed Mason Senior Center and relocated back at the Mason Community Center.

•

A Snow Day camp was introduced in 2009 and continued to welcome children during 2010 to participate in a day of fun at the Mason Community Center on days where school is called off due to inclement weather.

Parks • Installed electric at Corwin Nixon Park for the Sunshine Concert Series for 2010 to avoid rental costs for generators. • Replaced three existing shelters at the Lou Eves Municipal Pool. • Worked with the Mason City Schools in providing field space for school sports, such as softball, baseball, tennis, and cross country. Maintenance staff also worked with the schools on the Senior Picnic, class picnics, field days and actual high school classes held in Pine Hill Lakes Park. • Partnered with Cincinnati Reds and Prasco to host and facilitate the 3rd Annual Reds Rookie Success League at the Mason Sports Park. • Hosted the 2nd annual Reds Wiffle Ball Tourney at Mason Sports Park. • Mason High School Classic Soccer Tournament with the boosters. • Hosted the third annual Light the Night event at Mason Sports Park. • Hosted the American Bloodhound tracking course competition at Pine Hill Lakes Park. • Worked with numerous not for profit organizations with camps, runs, festivals and projects. • Soccer fields at Corwin M. Nixon Park and Heritage Oak Park were rolled, eliminating holes and ruts, benefiting area soccer organizations.. • Removed fish, dredged and restocked the small lake at Pine Hill Lakes Park. • Installed security system in Pine Hill Restrooms and at Lou Eves Municipal Pool. • Removed trees and bushes from around the Community Center and replanted them in several of the parks. • Planted trees to replace the 6 dead trees at Hosea Woods Park. • Reshaped the infields on fields 1 and 2 at Corwin Nixon Park. • Poured concrete pads for bleachers at Heritage Oak Park. • Worked with Mason Boy Scout Troops for 2nd consecutive year to help with cleanup at Red, Rhythm and Boom. • E & B inspectors assisted Parks maintenance employees. Facilities • The opening of the new and renovated Mason Community Center • Contracted park and outdoor pool concessions to Homemade Dreams and Mustard’s Last Stand. Approximately $245.52 in revenue was returned to the City. • Pine Hill Lodge increased its usage by holding multiple Parks & Recreation nature programs and camps in the facility. • Maintenance staff located a growing leak in the tot pool and temporarily fixed the problem at Lou Eves Municipal Pool facility. • Homemade Dreams continues to operate in the Mason Community Center Café. • The part-time and seasonal employee recognition/incentive program continues to encourage retention and development. 97

• •

Developed and implemented new Premier/Basic membership program for the Community Center. Added Golf Center at Kings Island discounts to Premier member package. _________________________ DEPARTMENTAL GOALS FOR 2011

Recreation • Create additional programs and increase participation in existing programs for all ages that provide revenue and promote the Premier and Basic Community Center memberships. • Increase wellness programs for Mason residents and Community Center pass holders through the monthly Live Well in Mason programming calendar. • Continue to expand the new gymnastics program by increasing the number of participants at both the competitive and instructional level. • Secure at least one sponsor for every special event. • Add multiple enrichment programs to build our membership base and revenue during off-peak hours at the Mason Community Center. • Have 1% of all Community Center members’ experience personal training at the Mason Community Center. • Increase pre-school & teen programming at the Mason Community Center by offering additional recreation programs after school. Parks • Work with the local Boy Scouts on Eagle Scout projects and Girl Scout projects that will make improvements to our current parks and facilities. • Develop a Special Event Rental policy, for use by non-profit to holding sporting events and programs in the city’s parks. • Develop an all-inclusive playground concept and design including site planning with Park Foundation and Park Board. • Replace backstops at Corwin Nixon with new fencing. Facilities • Increase the efficiency of the Mason Community Center through an effective membership program, an emphasis on new membership growth, Premier membership and customer retention. • Continue to build upon the Premier membership and potential community partnerships. • Continue to provide full service café at the Mason Community Center and build on the partnership with Homemade Dreams. • Update the department Fees and Charges Policy Manual to reflect changes in policy and methods to optimize revenues. • Build upon partnership with Tri-Health and Group Health Associates, facilitating additional programs and revenue streams at the Community Center. • Continue and expand process of facilitating community sports programs through the Community Center. 98

PARKS & RECREATION

•

Focus on building additional partnerships in 2011. _________________________ TOP FIVE COST SAVING INITIATIVES

•

Develop partnerships with Mason youth sports organizations to promote and sell “Premier” memberships and assist financially with capital projects in the parks.

•

Utilize parks maintenance and Public Utilities employees to assist with all department pool maintenance operations and the Lou Eves Municipal Pool 2011 capital

•

Parks maintenance labor and supply costs related to athletic field maintenance will be assisted through partnership efforts with youth sports organizations such as SAY, MAB (formerly Knothole), MBSA, MYO and Mason Youth Football – over $12,000.

•

Utilize volunteers and parent volunteers to assist with park beautification efforts and recreation programs at the Community Center and in the parks – over $60,000.

•

Intensify fundraising efforts with the Mason Parks & Recreation Foundation to raise money for program scholarships and park improvements.

City of Mason, Ohio Fund 101.301 : Recreation Programs

2011 Budget

Departmental Budget Detail 2010 Actual Expenditures

2008 Actual Expenditures

2009 Actual Expenditures

201,992.87

183,728.83

230,161.15

178,887.20

201,878.17

101.301.52120 Retirement

28,039.11

25,611.03

32,222.56

25,123.65

28,262.94

101.301.52130 Medical Insurance

32,200.00

28,000.00

34,000.00

101.301.52150 Medicare

2,916.74

2,641.28

3,337.34

2,552.49

2,927.23

101.301.52160 Workerâ&#x20AC;&#x2122;s Compensation

8,770.39

6,731.61

9,206.45

4,340.67

6,056.35

Account Number

Description

101.301.52110 Salaries and Wages

101.301.52180 Vehicle Allowance

2010 Budget

2011 Budget

0.00

273,919.11

246,712.75

302,927.49

238,904.01

273,124.69

3,150.12

784.12

1,100.00

145.00

1,100.00

335.08

439.00

600.00

133.00

500.00

3,485.20

1,223.12

1,700.00

278.00

1,600.00

101.301.52320 Telephone/Pager Service

3,661.00

0.00

101.301.52330 Rents & Leases

2,128.00

2,576.30

1,350.00

0.00

1,400.00

101.301.52340 Professional Services

1,534.74

0.00

4,068.00

1,375.33

0.00

352,783.36

457,590.62

468,500.00

174,439.72

60,000.00

Subtotal Personal Services: 101.301.52210 Training/Meeting Expense 101.301.52220 Memberships/Subscriptions Subtotal Employee Development:

101.301.52350 Contracts/Agreements 101.301.52370 Printing & Advertising Subtotal Contractual Services: 101.301.52410 Office Supplies 101.301.52420 Operational Supplies 101.301.52440 Small Tools/Minor Equipment/Computers 101.301.52450 Postage 101.301.52480 Uniforms & Clothing Subtotal Supplies & Materials: 101.301.52810 Refunds Subtotal Refunds & Reimbursements: Totals

23,650.52

26,250.29

29,175.00

22,660.94

17,000.00

383,757.62

486,417.21

503,093.00

198,475.99

78,400.00

2,150.83

148.87

1,320.00

1,235.00

300.00

63,620.44

61,940.77

61,584.00

43,695.66

30,000.00

2,926.78

0.00

785.00

51.50

200.00

250.00

0.00

130.00

0.00

68,948.05

62,089.64

63,819.00

44,982.16

30,500.00

9,972.50

5,433.07

5,000.00

14,633.71

0.00

9,972.50

5,433.07

5,000.00

14,633.71

0.00

740,082.48

801,875.79

876,539.49

497,273.87

383,624.69

Notes:

100

City of Mason, Ohio Fund 101.302 : Parks

2011 Budget

Departmental Budget Detail Account Number

Description

101.302.52110 Salaries and Wages 101.302.52120 Retirement 101.302.52130 Medical Insurance 101.302.52150 Medicare 101.302.52160 Workerâ&#x20AC;&#x2122;s Compensation Subtotal Personal Services: 101.302.52210 Training/Meeting Expense

2010 Actual Expenditures

2008 Actual Expenditures

2009 Actual Expenditures

608,511.20

573,485.21

564,358.45

494,393.39

538,530.82

91,988.65

90,152.08

88,377.31

77,400.73

84,902.43

126,000.00

112,000.00

136,000.00

2010 Budget

2011 Budget

8,724.17

8,183.21

8,183.20

6,993.68

7,808.70

21,925.96

20,279.23

22,574.34

13,548.83

16,155.92

857,149.98

818,099.73

795,493.29

704,336.63

783,397.87

11,288.41

2,883.78

7,000.00

1,155.06

6,000.00

3,635.21

2,519.29

3,500.00

2,313.00

3,200.00

14,923.62

5,403.07

10,500.00

3,468.06

9,200.00

113,671.41

91,711.45

107,000.00

93,959.25

94,000.00

13,153.53

9,746.73

8,000.00

11,625.56

12,000.00

425.00

1,713.15

3,500.00

1,002.05

2,000.00

101.302.52340 Professional Services

26,863.62

15,944.29

40,000.00

5,474.87

32,300.00

101.302.52350 Contracts/Agreements

20,997.00

18,854.49

37,000.00

1,372.00

25,500.00

101.302.52220 Memberships/Subscriptions Subtotal Employee Development: 101.302.52310 Utilities 101.302.52320 Telephone/Pager Service 101.302.52330 Rents & Leases

101.302.52370 Printing & Advertising Subtotal Contractual Services: 101.302.52410 Office Supplies

13,306.56

15,355.27

35,000.00

14,539.56

42,000.00

188,417.12

153,325.38

230,500.00

127,973.29

207,800.00

4,377.05

2,341.20

5,000.00

3,149.09

5,000.00

167,206.75

77,198.17

156,000.00

50,369.81

118,000.00

101.302.52421 Snow Expense

9,342.18

1,466.26

10,000.00

0.00

1,000.00

101.302.52422 Regulatory Signs

6,155.17

0.00

1,500.00

32,137.99

48,106.01

68,000.00

24,420.72

52,000.00

1,573.61

15,599.09

15,000.00

583.22

2,000.00

257.34

375.00

400.00

889.44

1,000.00

101.302.52460 Chemicals

31,076.37

51,367.86

52,000.00

19,956.10

33,000.00

101.302.52470 Fuel

32,279.91

15,658.82

25,000.00

17,607.45

25,000.00

101.302.52420 Operational Supplies

101.302.52430 Repairs and Maintenance 101.302.52440 Small Tools/Minor Equipment/Computers 101.302.52450 Postage

101.302.52480 Uniforms & Clothing Subtotal Supplies & Materials: Totals

9,415.69

7,892.08

9,000.00

3,102.50

9,000.00

293,822.06

220,004.49

340,400.00

120,078.33

247,500.00

1,354,312.78

1,196,832.67

1,376,893.29

955,856.31

1,247,897.87

Notes:

101

City of Mason, Ohio Fund 101.304 : Swimming Pool

2011 Budget

Departmental Budget Detail 2010 Actual Expenditures

2008 Actual Expenditures

2009 Actual Expenditures

141,817.28

142,590.71

155,899.40

115,155.41

142,327.86

19,854.48

19,962.71

21,825.92

16,121.85

19,925.90

101.304.52130 Medical Insurance

8,400.00

0.00

101.304.52150 Medicare

2,056.28

2,031.84

2,260.54

1,669.14

2,063.75

Account Number

Description

101.304.52110 Salaries and Wages 101.304.52120 Retirement

101.304.52160 Workerâ&#x20AC;&#x2122;s Compensation

2010 Budget

2011 Budget

6,577.79

4,726.20

6,235.98

3,368.77

4,269.84

178,705.83

169,311.46

186,221.84

136,315.17

168,587.35

934.00

204.65

1,000.00

0.00

250.00

934.00

204.65

1,000.00

0.00

250.00

17,132.14

17,239.20

19,000.00

17,592.55

21,000.00

1,220.00

0.00

101.304.52330 Rents & Leases

709.00

900.00

1,200.00

574.00

900.00

101.304.52340 Professional Services

812.88

1,240.00

950.00

490.00

2,500.00

15,340.09

11,194.05

14,610.00

9,137.77

14,000.00

Subtotal Personal Services: 101.304.52210 Training/Meeting Expense Subtotal Employee Development: 101.304.52310 Utilities 101.304.52320 Telephone/Pager Service

101.304.52350 Contracts/Agreements 101.304.52370 Printing & Advertising Subtotal Contractual Services: 101.304.52410 Office Supplies 101.304.52420 Operational Supplies 101.304.52422 Regulatory Signs 101.304.52430 Repairs and Maintenance 101.304.52440 Small Tools/Minor Equipment/Computers 101.304.52450 Postage 101.304.52460 Chemicals

600.00

189.00

2,700.00

541.01

2,000.00

35,814.11

30,762.25

38,460.00

28,335.33

40,400.00

645.00

0.00

100.00

0.00

500.00

12,863.36

8,716.10

18,000.00

10,580.54

14,000.00

521.00

0.00

6,559.91

18,961.38

12,000.00

2,806.47

17,000.00

12,068.70

415.03

1,000.00

0.00

12,000.00

237.53

0.00

178.64

0.00

7,576.25

8,667.97

10,000.00

9,720.25

10,000.00

101.304.52480 Uniforms & Clothing

1,675.36

1,282.82

3,000.00

1,636.33

2,000.00

Subtotal Supplies & Materials:

42,147.11

38,043.30

44,100.00

24,922.23

55,500.00

2,462.05

589.50

0.00

1,901.40

0.00

2,462.05

589.50

0.00

1,901.40

0.00

260,063.10

238,911.16

269,781.84

191,474.13

264,737.35

101.304.52810 Refunds Subtotal Refunds & Reimbursements: Totals Notes: 52440 - Pool furniture replacements

102

City of Mason, Ohio Fund 101.377 : Senior Center Programs

2011 Budget

Departmental Budget Detail 2010 Actual Expenditures

2008 Actual Expenditures

2009 Actual Expenditures

101.377.52110 Salaries and Wages

0.00

99,833.77

101.377.52120 Retirement

0.00

13,976.73

101.377.52130 Medical Insurance

0.00

17,000.00

101.377.52150 Medicare

0.00

1,447.59

101.377.52160 Workerâ&#x20AC;&#x2122;s Compensation

0.00

2,995.01

0.00

135,253.10

101.377.52210 Training/Meeting Expense

0.00

200.00

101.377.52220 Memberships/Subscriptions

Account Number

Description

Subtotal Personal Services:

2010 Budget

2011 Budget

0.00

500.00

Subtotal Employee Development:

0.00

700.00

101.377.52350 Contracts/Agreements

0.00

55,000.00

101.377.52370 Printing & Advertising

0.00

6,000.00

0.00

61,000.00

101.377.52410 Office Supplies

Subtotal Contractual Services:

0.00

300.00

101.377.52420 Operational Supplies

0.00

11,000.00

101.377.52430 Repairs and Maintenance

0.00

800.00

101.377.52450 Postage

0.00

800.00

Subtotal Supplies & Materials:

0.00

12,900.00

Totals

0.00

209,853.10

Notes:

103

City of Mason, Ohio Fund 630.306 : Community Center

2011 Budget

Departmental Budget Detail 2010 Actual Expenditures

2008 Actual Expenditures

2009 Actual Expenditures

1,173,784.04

1,208,595.29

1,285,456.56

1,359,053.46

1,418,600.00

630.306.52120 Retirement

162,667.09

169,405.91

179,963.92

184,326.26

198,800.00

630.306.52130 Medical Insurance

141,400.00

154,000.00

170,000.00

Account Number

Description

630.306.52110 Salaries and Wages

2010 Budget

2011 Budget

630.306.52150 Medicare

16,869.03

17,380.08

18,639.12

19,517.92

20,719.00

630.306.52160 Workerâ&#x20AC;&#x2122;s Compensation

43,851.93

39,117.50

51,418.26

28,553.56

42,619.92

1,538,572.09

1,588,498.78

1,689,477.86

1,745,451.20

1,850,738.92 10,200.00

Subtotal Personal Services: 630.306.52210 Training/Meeting Expense

3,196.36

2,399.48

5,000.00

5,637.65

630.306.52220 Memberships/Subscriptions

1,479.06

1,135.58

2,000.00

1,255.18

1,561.00

4,675.42

3,535.06

7,000.00

6,892.83

11,761.00

0.00

52,754.42

300,000.00

630.306.52320 Telephone/Pager Service

8,508.26

858.60

1,000.00

1,323.05

1,500.00

630.306.52330 Rents & Leases

6,320.86

5,826.66

3,000.00

2,759.35

6,500.00

14,821.17

33,607.30

30,725.00

161,998.91

289,800.00

1,201,784.07

296,584.31

1,225,000.00

1,752,967.36

1,483,000.00

Subtotal Employee Development: 630.306.52310 Utilities

630.306.52340 Professional Services 630.306.52350 Contracts/Agreements 630.306.52360 Insurance 630.306.52370 Printing & Advertising Subtotal Contractual Services: 630.306.52410 Office Supplies

0.00

236,000.00

0.00

40,322.65

48,425.94

50,000.00

37,483.48

61,500.00

1,271,757.01

385,302.81

1,545,725.00

2,009,286.57

2,142,300.00

3,918.91

6,122.26

9,500.00

9,381.43

10,000.00

103,323.50

75,696.04

97,000.00

106,019.55

156,500.00

0.00

3,000.00

630.306.52430 Repairs and Maintenance

22,851.44

12,431.75

15,000.00

13,452.38

26,000.00

630.306.52440 Small Tools/Minor Equipment/Computers

35,999.65

1,833.02

1,500.00

9,683.21

16,500.00

5,289.22

3,907.27

6,000.00

17,611.54

88,000.00

630.306.52420 Operational Supplies 630.306.52421 Snow Expense

630.306.52450 Postage 630.306.52460 Chemicals

8,414.88

7,886.76

11,000.00

7,983.73

14,000.00

630.306.52480 Uniforms & Clothing

5,673.95

2,278.84

5,000.00

11,473.55

7,700.00

185,471.55

110,155.94

145,000.00

175,605.39

321,700.00

630.306.52520 Buildings/Building Improvements

Subtotal Supplies & Materials:

0.00

250,000.00

0.00

630.306.52595 Repairs, Improvements & Replacements

0.00

7,885.00

0.00

250,000.00

7,885.00

0.00

12,472.35

9,290.76

15,000.00

25,861.23

28,000.00

Subtotal Capital Outlay: 630.306.52810 Refunds 630.306.52830 Remittances Subtotal Refunds & Reimbursements: Totals

58.17

35.03

0.00

15.17

500.00

12,530.52

9,325.79

15,000.00

25,876.40

28,500.00

3,013,006.59

2,096,818.38

3,652,202.86

3,970,997.39

4,354,999.92

Notes: 52450-Includes Postage for Resale

104

DESCRIPTION OF DEPARTMENT The Engineering and Building Department plays a major role in the City of Mason's continued growth and its international reputation for excellence. The department is composed of three divisions: Engineering, Building, and Planning, overseen by the City Engineer, Chief Building Official, and City Planner, respectively. As the name implies, the department is responsible for initial conception, planning, engineering, design, and building of municipal projects and review of all stages of private and public construction. As Mason develops, Engineering and Building is the first department to feel the impact, ensuring that well thought-out plans are in place, updated and followed, and that the final product is inspected to adhere to plans. All these functions are crucial to guiding and building the future of Mason. _________________________ MISSION STATEMENT Driven by the needs of the community, we continually strive to redefine the role of responsive government to enhance the quality of life in the City of Mason. We will accomplish this by actively and effectively working together with other departments and community members to create and preserve a city that sets the standard for successful growth and development. __________________________

PERFORMANCE MEASURES 2008 Engineering Number of lane miles resurfaced

2009

6.46 miles

Grant applications (in dollars) Traffic signal complaints/maintenance calls

2010

0.72 miles

1.88 miles

$4,816,940 $109,998,763 $3,000,000 158 175 174

Geographic Information System Number of maps created and updated Planning Number of planning commission meetings Number of zoning board review meetings Number of design review board meetings Number of submittals for planning commission Number of submittals for zoning board of appeals Number of submittals for design review board 105

550

676

760

12 10 5 54 23 8

10 9 5 33 28 6

13 9 6 23 15 13

PERFORMANCE MEASURES 2008 Engineering Number of lane miles resurfaced

2009

6.46 miles

Grant applications (in dollars) Traffic signal complaints/maintenance calls

2010

0.72 miles

1.88 miles

$4,816,940 $109,998,763 $3,000,000 158 175 174

550

676

760

12 10 5 54 23 8

10 9 5 33 28 6

13 9 6 23 15 13

2008 Number of lot splits Weed control program * Number of violation letters sent * Number of properties mowed Number of landscape violation letters sent

2009

2010

71 10 1

67 15 0

56 17 0

Building Value of building permits issued Number of building inspections Number of building permits issued Number of zoning certificates issued Number of right-of-way permits Floodplain permits/information requested

$73,450,696 $58,632,065 $50,272,660 3,462 2,339 2,495 779 576 669 2 7 15 57 30 49 12 19 22

Facility Maintenance Rooms Not 1,075 Available

Community space usage per room/meeting

835

_________________________ DESCRIPTION OF PROGRAMS Engineering The Engineering Division plans and oversees new road construction, traffic signals, building sites, new subdivisions, stormwater administration, grant applications, floodplain management, geographical information system, and improvement projects such as street resurfacing, maintenance, and street striping. The division also works with the Ohio Valley Development Council to maintain open communication with builders and developers and participates in the Ohio Public Works Commission, District 10-Intergrating Committee to seek Issue 1 funds (formerly Issue 2) for construction projects. Geographic Information System Government agencies are now required to inventory all assets, including underground pipes, manholes, curbs, gutter, streets, sidewalks, bike paths, etc. The Cityâ&#x20AC;&#x2122;s Geographic Information System (GIS) allows a visual analysis of this data to create an extremely helpful tool for virtually every department in the City. GIS is used to make the City of Mason Street Map and is used daily to make customized maps, such as safe landing zones for Lifeflight, or locations of bike paths or detour routes. Maps are also generated to analyze data, like showing the locations of the majority of traffic tickets, to pinpoint the location of pass holders to the recreation center, or to determine where the majority of Fire Department runs are located. Engineering and Building also uses GIS for documents referred to daily, like zoning maps, the thoroughfare plan, and an inventory of available industrial and office land. 107

Planning The first step for new construction projects within the City of Mason is to submit plans to the Planning Division. The City Planner meets with developers for residential, commercial, and industrial projects and also reviews plans and makes recommendations to the Planning Commission and the Zoning Board of Appeals. New projects affect city codes, such as the thoroughfare plan, comprehensive plan, zoning regulations, subdivision regulations, bicycle and pedestrian master plan, landscape code, and the sign code. These codes have to be reviewed every couple years and updated as needed. The Planning Division is responsible for making sure the required and proposed landscaping materials have been planted before a certificate of occupancy is issued. Enforcement of the city’s weed ordinance is another priority of this division. Building The Building Division administers several codes that provide the minimum standards for the construction of safe buildings, including the building, electrical, and mechanical codes. Permits are required for new construction, additions, alterations, remodeling and electric, including swimming pools, decks, and sheds. The Residential Code of Ohio (now a state document) regulates the construction of one, two, and three-family residential dwellings and accessory buildings; the Ohio Building Code regulates all other types of buildings. The Building Division also assists with plan review and enforcement for the Zoning Code for single-family projects, signs and floodplain management. Facility Maintenance Facility Maintenance strives to provide a workplace environment that enhances the ability of all other departments to accomplish their goals. This division is also assigned the task of protecting and prolonging the useful life of city assets, including all buildings and associated equipment. The department is responsible for scheduling State mandated inspections for boilers, fire alarms, fire sprinklers, elevators, and fire extinguishers. It seeks to reduce operating expenses through energy management programs and by maintaining equipment in peak operating condition. In addition, facility manager assists various civic and business groups in the use of the community space within the Municipal Center. _________________________ DEPARTMENTAL ACCOMPLISHMENTS FOR 2010 Engineering • Administered contract documents, bidding, letting, construction inspections, and change orders on the following municipal construction contracts: • Completed the $6.5 million Western Row Widening project 6 months ahead of schedule and under budget. • Annual Street Maintenance & Resurfacing Program, which included resurfacing work at the Golf Center. The city once again partnered with Deerfield Township to combine projects for the Street Resurfacing Program, which was $893,746. • Annual Sidewalk Replacement Program – this year the entire project was completed by the Public Works Department. • Annual Street Striping Program was omitted and moved to the spring of 2011. 108

• • • • • • • • • • • • • • • •

Mason Road from Downtown to the west corporation limit was bid, awarded and constructed. The $4.9 million project included the Library Area Storm and Sanitary Sewer Improvements. The Mason Road Roundabout was bid, awarded and constructed under budget. New Fire Station 51 was completed. Completed construction of US 42 Trunk Sewer Phase 2B, US 42 Storm Sewer Replacement, and Muddy Creek Restoration Project. Annual traffic signal operations and maintenance contract, reducing the cost of signal maintenance for 40 traffic signals. Improved the timing of the traffic signals along Tylersville Road west of MasonMontgomery Road by retiming the system. Performed traffic counts throughout the City. Completed design of US 42 Widening from Tylersville Road to Butler-Warren Road. Began to acquire right-of-way needed on 72 parcels. Successfully removed the split-phase timing on Tylersville Road at Fairway Drive and Western Row Road at Cintas at very low cost and dramatic improvement. Completed the Kings Island Drive resurfacing project after successfully applying for and receiving grant funds to pay for a large portion of the project. This project won two quality paving awards from the Flexible Pavements of Ohio organization. Assisted Public Utilities in the construction of US-42 Trunk Sewer Phase 3 and the Bethany Road Sanitary Sewer Coordinated with GCWW for the installation of water main on Castle Drive, Mason-Morrow-Milgrove Road, and Kings Island Drive Coordinated with ODOT for intersection improvements at US-42 and Tylersville Road. Interconnected the SR 741/US 42 traffic signal with the SR 741/Bethany Road signal to provide coordination and reduce delay to motorists. Administered the design contract for the following projects: Final design for US 42 from Tylersville Road to Butler-Warren Road. Began to acquire right-of-way.

Geographic Information System • Obtained updated aerial photography, centerline and parcel information, from Warren County, to use within the City’s GIS. • Updated and maintained the Utility Management System. • Provided asset inventory and cost estimates to the Finance Department to fulfill GASB34 requirements. • Worked with Greater Cincinnati Water Works to obtain updates to the Water System as they made changes to the data. • Assisted many departments in managing information through the use of mapping capabilities. These maps assisted in police investigations, property acquisitions, and providing efficient municipal services. • Public Works - Updated the Brush Route and Snow Route Maps. • Public Utilities – Created a variety of maps highlighting different areas of the sewer system, as needed. Also provided them with citywide maps of the sewer system in its entirety.

109

• • • • • • • • • • •

Police Department – Updated the district map. Printed maps, as needed, for crash investigations, crime statistics, and court hearings. Also created maps showing the location of all banks within Mason and the surrounding areas. Fire Department – Updated the Hydrant Location Map and the Zone Alarm Map. Helped create maps as part of their pre-plan process. Finance – Provided them with spreadsheets and maps detailing all street and utility assets within the City. Also provided documentation on the procedures used to obtain the information from the GIS. Parks & Recreation – Provided maps of bike paths, parks, and other miscellaneous requests as needed. Also created maps to help them in planning for Red, Rhythm & Boom. Economic Development – Created many different types of maps to help them bring in new businesses to the city and retain existing ones. Also created maps showing areas of future development. Engineering, Building & Planning – Updated Street Map, Zoning, Thoroughfare, School District and Subdivision Maps and made them available for sale to the public at the Customer Service Desk. Worked with the Census Bureau and participated in the 2010 Decennial Census. Updated maps available for download on the City’s website. Worked on the 2010 update to the Mason Map Book. Worked on creating a building footprint layer. Worked with the Stormwater Engineer to update the impervious area layer for the Stormwater Utility. Also created maps as part of the NPDES Phase II Permit.

Planning • Completed the 2010 City of Mason Comprehensive Plan • Was elected Vice-Chairman of the Warren County Regional Planning Commission • Worked with property and business owners to lead them through Planning Commission, Zoning Board of Appeals and Design Review Board. • Worked to approve a new business park, corporate facilities, a residential subdivision and Zoning Ordinance amendments. • Led the Interior Signage Committee for the Community Center expansion which included: • Inventorying all banner poles throughout the City and creating a GIS layer. • Created an interior wayfinding signage system • Assisted in the creation, ordering and installation of new banners throughout the City including designing several of the 40 banners hung in the center. • Prepared graphics for Senior Center Hallway, lounge, and locker room areas. • Rewrote all Community Center room usage policies to be customer service oriented. • Assisted in various other graphic projects in the Center. • Led the Patron Support Branch for Red, Rhythm and Boom 2010 which included: shuttles, parking, check stations and GIS management. • Member of the Employee Events Committee.

110

Building • Updated the current basement finish information sheet for builders and homeowners, which includes a sample wall section along with a detailed drawing checklist. Information sheet and drawings are available on-line on the City web site. • Reviewed fee schedule and updated costs based on the cost-of-living clause built into the new fee schedule. The Temporary Certificate of Occupancy fee-hold system solved the previous problems with project completion for commercial jobs. • Greg Nicholls continued work as an instructor for the Ohio Board of Building Standards, and was awarded a Certificate of Service from the Board for his work on the Code Scoring Advisory Group to assist in determining the short- and long-term cost effects of proposed code updates. • Greg also retained his seat on the national general building code development committee for the International Codes Council, which holds hearings on code changes for the nation, and subsequently for Ohio. • Lorenzo Adam represents SWOBOA as the Past-President of the Chapter. He attends monthly meetings to promote efficiency and seek improvement in administrative techniques related to zoning, housing, and building construction. • Lorenzo Adam holds position as Secretary for Southwest Division, Ohio Chapter, International Association of Electrical Inspectors (IAEI) for a sixth year. • The Residential Certificate of Occupancy was updated to be in line with current state requirements. • Greg Nicholls assisted with the Community Center expansion as Owner Representative, coordinating the City of Mason’s interests and funds with the nine prime contractors, construction manager, community center staff, and the Mason City Schools. • Diversification of staff is continuing with both Mark Heckenmueller and Lorenzo Adam achieving their interim Building Official status. Greg Nicholls passed the 2009 ICC editions of the Mechanical, Electrical and Plumbing plan review tests. Facility Maintenance • Consolidated the various city departments into single source purchasing of janitorial supplies. • Assisted with a variety of events, such as the Mason Arts Festival, Veterans’ Memorial Service, Police Memorial Service, and Fallen Firefighters Award Ceremony. • City contact with Duke Energy for securing a rate reduction reflecting the retrofit of all Cities owned traffic signals to LED bulbs. • Responsible for managing the City owned farmland and contact person for houses and apartments. • Recommended and managed the transition from Duke Energy to Duke Energy Retail Sales as the City’s primary electric supplier. • Coordinated and supervised the renovation of the locker rooms and the construction of the Members Amenities Area at the Community Center to reduce costs. • Taken on role of managing access control to the Community Center and Fire Station # 51. _________________________ 111

DEPARTMENTAL GOALS FOR 2011 Engineering • Improve customer service by continuing to partner with Deerfield Township and Warren County to save administrative costs and contractors’ costs. • I-71 interchange modification study • Western Row Road/Kings Island Drive Intersection Improvements • Street Maintenance Program • Street Striping Program • Sidewalk Program • Look for additional opportunities to apply for grants • Actively participate in the State’s OPWC District 10 Integrating Committee to seek funding for Issue 1 (formerly Issue 2) projects. • Complete acquiring permanent easements and right-of-way for US 42 from Tylersville Road to Butler-Warren Road. • Complete widening of Mason Road from West Corporation Line to Downtown. • Complete construction of Mason Road Roundabout. • Continue to aggressively apply for grants money for projects. • Complete the design drawing modification for the Bethany Road Widening Project from SR 741 to the Mason Sports Park. • Complete a bridge/culvert inventory and inspection for all structures in the City • Continue to reduce the delays to motorists caused by traffic signal malfunctions and improperly timed signals. • Provide excellent coordination, communication and customer service with all customers both internal and external. • Complete final plans, specs and cost estimate of US-42 (Reading Road) Improvement from Butler-Warren Road to Tylersville Road and advertise for bids and start construction. Geographic Information System • Continue to work with various agencies/departments for updates: • Warren County’s updated parcel and centerline data information • Greater Cincinnati Water Works’ updated information to water system • Finish creating a building footprint layer. • Continue to service map requests from residents, departments, and City Council. • Continue to work with the Stormwater Engineer to update the impervious area layer for the Stormwater Utility, and create maps as part of the NPDES Phase II Permit. • Provide excellent coordination, communication and customer service with all customers both internal and external.

112

Planning • Oversee implementation of the 2010 City of Mason Comprehensive Plan. • Begin making revisions to City Codes based on the results of the Comprehensive Plan. • Create information brochures to explain Planning and Zoning topics to handout to residents and business owners. • Provide excellent coordination, communication and customer service with all customers both internal and external. Building • Retain relationships with Downtown business owners to educate and work with them to acquire permits for building and sign codes. • Prepare review and evaluate methods for inspection staff in field and clerical staff in office, possibly with another building department. • Assist with architecturally related services to the City and its departments for larger building projects. • Take over the flood plain management from the Stormwater Engineer (Kathy Dorman). • Investigate performing plan review and inspection services for neighboring jurisdictions, as a matter of efficiency and additional fee funds. Sharing inspection personnel may be one of the options for efficiency and continuity in customer service as well, to overcome temporary deficits in certified personnel. • Provide excellent coordination, communication and customer service with all customers both internal and external. • Continue to diversify the state-certified staff, to provide better customer service continuity and have individual staff members able to resolve more problems. Facility Maintenance • Continue to consolidate vendors used across departmental functions to assure best prices and delivery. • Secure spare parts for inventory to reduce downtime and minimize business disruptions. • Act as a resource person to secure bids on various department building projects and requests, i.e. replacement roofing, roof ice dams, audio/video needs, electrical problems. • Work with Police and I.T. personnel on surveillance equipment, to ensure long range planning and compatibility of hardware and software. • Explore opportunities to reduce energy costs and consumption throughout the City. • Coordinate a master key system with all city facilities, new and existing. • Provide excellent coordination, communication and customer service with all customers both internal and external. • Assist as needed and requested, on the construction and operation of the new Community/Tri-Health Facility and Station # 51.

_________________________

113

ENGINEERING & BUILDING

TOP FIVE COST SAVING INITIATIVES • • •

• •

Staff successfully applied for additional Federal ($2,086,995) and State ($978,714) funding for the US 42 Widening Project bringing the total grant funds for the project to over $6.5 million. Engineering staff worked with Duke Energy and made design changes to the US 42 widening plans to reduce the number of poles to be relocated saving $340,000. The Mason Road improvement was completed on schedule and under budget. Savings were recognized by non-performing an on site job trailer, not using any temporary pavement during construction, re-using existing sidewalk and relocating the bike path to avoid moving fire hydrants and not removing mature trees – total saving of $225,000. Greg Nicholls acted as Owner Representative for the Community Center Addition saving over $125,000 in fees alone and much more in construction costs. Larry Rudd acted as construction manager for various areas in the Community Center Addition saving over $75,000.

114

City of Mason, Ohio Fund 101.402 : Building Inspections

2011 Budget

Departmental Budget Detail 2010 Actual Expenditures

2008 Actual Expenditures

2009 Actual Expenditures

366,261.26

360,240.42

389,511.81

369,292.58

332,209.20

101.402.52120 Retirement

51,049.59

49,836.98

54,531.65

52,004.11

46,509.29

101.402.52130 Medical Insurance

98,000.00

84,000.00

85,000.00

5,220.96

5,109.42

5,647.92

5,217.77

4,817.03

Account Number

Description

101.402.52110 Salaries and Wages

101.402.52150 Medicare 101.402.52160 Workerâ&#x20AC;&#x2122;s Compensation Subtotal Personal Services: 101.402.52210 Training/Meeting Expense 101.402.52220 Memberships/Subscriptions

2010 Budget

2011 Budget

10,962.98

12,206.01

15,580.47

8,510.83

9,966.28

531,494.79

511,392.83

549,271.86

519,025.29

478,501.80

3,921.66

3,420.10

5,000.00

1,988.44

4,000.00

740.00

460.00

900.00

325.00

600.00

4,661.66

3,880.10

5,900.00

2,313.44

4,600.00

101.402.52320 Telephone/Pager Service

2,671.30

2,829.42

3,000.00

2,668.77

3,000.00

101.402.52340 Professional Services

2,685.02

982.00

1,000.00

0.00

1,000.00

888.49

330.50

2,500.00

8,699.00

1,000.00

Subtotal Employee Development:

101.402.52350 Contracts/Agreements 101.402.52370 Printing & Advertising

1,052.90

156.50

850.00

806.25

300.00

7,297.71

4,298.42

7,350.00

12,174.02

5,300.00

2,033.49

1,500.17

3,000.00

935.14

2,000.00

101.402.52420 Operational Supplies

100.00

364.47

500.00

175.31

500.00

101.402.52430 Repairs and Maintenance

122.92

738.32

1,000.00

1,501.06

1,500.00

89.49

0.00

1,000.00

0.00

500.00

Subtotal Contractual Services: 101.402.52410 Office Supplies

101.402.52440 Small Tools/Minor Equipment/Computers 101.402.52450 Postage 101.402.52470 Fuel 101.402.52480 Uniforms & Clothing Subtotal Supplies & Materials: 101.402.52810 Refunds 101.402.52830 Remittances Subtotal Refunds & Reimbursements: Totals

384.00

25.00

700.00

0.00

500.00

5,615.61

3,418.67

8,000.00

3,002.79

4,500.00

447.82

188.89

300.00

199.54

300.00

8,793.33

6,235.52

14,500.00

5,813.84

9,800.00

17,105.73

106.00

1,000.00

32.90

1,000.00 7,500.00

6,853.22

5,778.71

7,500.00

7,800.86

23,958.95

5,884.71

8,500.00

7,833.76

8,500.00

576,206.44

531,691.58

585,521.86

547,160.35

506,701.80

Notes:

115

City of Mason, Ohio Fund 101.601 : Traffic Signals

2011 Budget

Departmental Budget Detail 2010 Actual Expenditures

2008 Actual Expenditures

2009 Actual Expenditures

0.00

5,500.00

0.00

5,500.00

101.601.52340 Professional Services

26,754.26

44,527.45

50,000.00

19,854.57

50,000.00

101.601.52342 Engineering Services

74,505.46

54,700.54

55,000.00

35,956.65

50,000.00

101.601.52350 Contracts/Agreements

57,369.14

46,125.00

95,000.00

46,500.00

0.00

Account Number

Description

101.601.52320 Telephone/Pager Service

101.601.52370 Printing & Advertising Subtotal Contractual Services: 101.601.52430 Repairs and Maintenance Subtotal Supplies & Materials: 101.601.52510 Land & Land Improvement 101.601.52595 Repairs, Improvements & Replacements Subtotal Capital Outlay: Totals

2010 Budget

2011 Budget

1,107.90

500.00

1,500.00

229.60

1,000.00

159,736.76

145,852.99

207,000.00

102,540.82

106,500.00

1,700.00

16,098.20

14,000.00

10,030.33

15,000.00

1,700.00

16,098.20

14,000.00

10,030.33

15,000.00

-500.00

0.00

11,150.00

6,100.00

5,000.00

0.00

10,000.00

10,650.00

6,100.00

5,000.00

0.00

10,000.00

172,086.76

168,051.19

226,000.00

112,571.15

131,500.00

Notes:

116

City of Mason, Ohio Fund 101.708 : Lands, Buildings & Grounds

2011 Budget

Departmental Budget Detail Account Number

Description

101.708.52110 Salaries and Wages 101.708.52120 Retirement 101.708.52130 Medical Insurance 101.708.52150 Medicare 101.708.52160 Workerâ&#x20AC;&#x2122;s Compensation

2010 Actual Expenditures

2008 Actual Expenditures

2009 Actual Expenditures

65,253.61

68,511.60

70,776.96

69,956.00

71,832.14

9,089.82

9,502.42

9,908.77

9,761.90

10,056.50

14,000.00

17,000.00

933.00

981.73

1,026.27

999.33

1,041.57

2010 Budget

2011 Budget

4,385.19

2,174.64

2,831.08

1,618.62

2,154.96

93,661.62

95,170.39

98,543.08

96,335.85

102,085.17

101.708.52210 Training/Meeting Expense

249.00

0.00

500.00

0.00

500.00

101.708.52220 Memberships/Subscriptions

205.00

500.00

410.00

500.00

454.00

205.00

1,000.00

410.00

1,000.00

249,188.07

206,426.03

289,000.00

220,349.79

250,000.00

51,923.18

64,228.75

66,800.00

68,747.09

70,000.00

1,218.24

0.00

101.708.52340 Professional Services

28,576.27

66,526.78

71,670.00

23,488.62

42,400.00

101.708.52350 Contracts/Agreements

Subtotal Personal Services:

Subtotal Employee Development: 101.708.52310 Utilities 101.708.52320 Telephone/Pager Service 101.708.52330 Rents & Leases

131,333.24

116,757.70

151,350.00

111,423.77

130,000.00

Subtotal Contractual Services:

462,239.00

453,939.26

578,820.00

424,009.27

492,400.00

101.708.52420 Operational Supplies

24,804.29

24,663.11

30,000.00

29,627.85

25,000.00

101.708.52430 Repairs and Maintenance

42,545.98

53,542.10

77,000.00

13,404.92

55,000.00

101.708.52440 Small Tools/Minor Equipment/Computers

14,392.39

14,690.85

11,200.00

407.35

4,000.00

101.708.52480 Uniforms & Clothing Subtotal Supplies & Materials: Totals

15.00

0.00

81,757.66

92,896.06

118,200.00

43,440.12

84,000.00

638,112.28

642,210.71

796,563.08

564,195.24

679,485.17

Notes:

117

City of Mason, Ohio Fund 101.709 : Engineering

2011 Budget

Departmental Budget Detail 2010 Actual Expenditures

2008 Actual Expenditures

2009 Actual Expenditures

519,354.19

520,633.83

522,892.92

515,461.34

530,174.62

101.709.52120 Retirement

90,714.11

91,966.11

93,927.26

93,145.90

95,201.11

101.709.52130 Medical Insurance

98,000.00

112,000.00

136,000.00

7,437.99

7,394.00

7,581.95

7,245.47

7,687.53

Account Number

Description

101.709.52110 Salaries and Wages

101.709.52150 Medicare 101.709.52160 Workerâ&#x20AC;&#x2122;s Compensation Subtotal Personal Services:

2010 Budget

2011 Budget

7,674.09

17,307.98

20,915.72

12,300.19

15,905.24

723,180.38

749,301.92

757,317.84

740,152.90

784,968.50

101.709.52210 Training/Meeting Expense

5,358.72

3,211.27

6,000.00

1,525.24

3,500.00

101.709.52220 Memberships/Subscriptions

2,891.25

1,973.25

3,000.00

2,095.00

2,000.00

Subtotal Employee Development:

8,249.97

5,184.52

9,000.00

3,620.24

5,500.00

1,235.62

1,482.20

1,500.00

1,233.26

1,500.00

101.709.52340 Professional Services

59,668.85

7,062.79

40,000.00

16,054.55

6,000.00

101.709.52342 Engineering Services

26,406.00

11,550.00

50,000.00

9,700.00

5,000.00

101.709.52350 Contracts/Agreements

26,287.99

24,304.47

30,000.00

3,940.23

4,000.00

101.709.52320 Telephone/Pager Service

101.709.52370 Printing & Advertising

6,460.74

3,436.16

6,500.00

1,195.99

1,000.00

120,059.20

47,835.62

128,000.00

32,124.03

17,500.00

101.709.52410 Office Supplies

3,065.18

2,785.16

4,500.00

1,640.24

3,000.00

101.709.52420 Operational Supplies

1,086.96

711.07

1,250.00

595.60

800.00

Subtotal Contractual Services:

101.709.52430 Repairs and Maintenance

1,324.30

310.48

3,000.00

1,035.28

1,500.00

101.709.52440 Small Tools/Minor Equipment/Computers

1,600.38

189.99

1,000.00

0.00

1,000.00

601.00

579.59

1,000.00

588.76

1,000.00

7,445.98

5,694.37

7,500.00

5,890.57

6,000.00

101.709.52450 Postage 101.709.52470 Fuel 101.709.52480 Uniforms & Clothing Subtotal Supplies & Materials: Totals

715.25

345.96

500.00

220.60

450.00

15,839.05

10,616.62

18,750.00

9,971.05

13,750.00

867,328.60

812,938.68

913,067.84

785,868.22

821,718.50

Notes:

118

City of Mason, Ohio Fund 201.601 : Street MR Fund St. Construction & Recon.

2011 Budget

Departmental Budget Detail Account Number

Description

201.601.52342 Engineering Services 201.601.52370 Printing & Advertising

2008 Actual Expenditures

2009 Actual Expenditures

315,538.50

189,482.40

2010 Budget 1,350,000.00

2010 Actual Expenditures 333,794.54

2011 Budget 1,000,000.00

1,687.31

1,055.94

0.00

446.86

0.00

317,225.81

190,538.34

1,350,000.00

334,241.40

1,000,000.00

17,100.00

90,370.10

0.00

673,312.92

250,000.00

0.00

550,000.00

68,708.51

0.00

5,955,543.44

4,338,089.44

1,317,000.00

5,255,948.38

910,000.00

6,041,351.95

4,428,459.54

1,317,000.00

5,929,261.30

1,710,000.00

201.601.52610 Principal Retirement

0.00

2,300,000.00

2,140,000.00

201.601.52620 Interest Payment

0.00

34,404.17

207,100.00

201.601.52630 Service Fees

0.00

5,192.00

0.00

2,339,596.17

2,347,100.00

0.00

1,626.50

0.00

Subtotal Contractual Services: 201.601.52510 Land & Land Improvement 201.601.52550 Vehicles/Vehicular Equipment 201.601.52590 Traffic Control Devices/Street Lighting 201.601.52595 Repairs, Improvements & Replacements Subtotal Capital Outlay:

Subtotal Debt Service: 201.601.52810 Refunds Subtotal Refunds & Reimbursements: Totals

0.00

1,626.50

0.00

6,358,577.76

4,618,997.88

2,667,000.00

8,604,725.37

5,057,100.00

Notes:

119

City of Mason, Ohio Fund 202.602 : State Highway Fund

2011 Budget

Departmental Budget Detail 2010 Actual Expenditures

2008 Actual Expenditures

2009 Actual Expenditures

202.602.52342 Engineering Services

0.00

15,000.00

0.00

Subtotal Contractual Services:

0.00

15,000.00

0.00

Account Number

Description

202.602.52595 Repairs, Improvements & Replacements Subtotal Capital Outlay: 202.602.52620 Interest Payment Subtotal Debt Service: Totals

2010 Budget

2011 Budget

56,203.70

113,848.00

0.00

7,500,000.00

56,203.70

113,848.00

0.00

7,500,000.00

0.00

90,000.00

0.00

90,000.00

56,203.70

113,848.00

15,000.00

0.00

7,590,000.00

Notes: US 42 Widening (Butler-Warren to Tylersville Rd) $6.5 million paid by grants and $1 million paid by issuing bonds

120

City of Mason, Ohio Fund 204.901 : Street Subdivsion Fund - Transfers

2011 Budget

Departmental Budget Detail Account Number

Description

2008 Actual Expenditures

2009 Actual Expenditures

2010 Budget

2010 Actual Expenditures

2011 Budget

204.901.52710 Transfers Out

0.00

529,443.87

438,000.00

0.00

Subtotal Transfers Out:

0.00

529,443.87

438,000.00

0.00

Totals

0.00

529,443.87

438,000.00

0.00

Notes:

121

City of Mason, Ohio Fund 802.403 : Subdivision Inspection Fund

2011 Budget

Departmental Budget Detail 2010 Actual Expenditures

2008 Actual Expenditures

2009 Actual Expenditures

122,454.29

118,559.14

117,663.08

74,127.10

59,154.56

802.403.52120 Retirement

17,039.13

16,493.43

16,472.83

11,112.41

8,281.64

802.403.52130 Medical Insurance

28,000.00

17,000.00

1,664.00

1,594.51

1,706.11

961.86

857.74

Account Number

Description

802.403.52110 Salaries and Wages

802.403.52150 Medicare 802.403.52160 Workerâ&#x20AC;&#x2122;s Compensation

2010 Budget

2011 Budget

2,192.60

4,080.91

4,706.52

2,801.01

1,774.64

171,350.02

168,727.99

168,548.55

117,002.38

87,068.57

802.403.52210 Training/Meeting Expense

0.00

100.00

802.403.52220 Memberships/Subscriptions

0.00

100.00

0.00

200.00

458.05

614.17

550.00

616.63

500.00

Subtotal Personal Services:

Subtotal Employee Development: 802.403.52320 Telephone/Pager Service 802.403.52340 Professional Services

3,227.55

445.00

20,000.00

1,599.89

5,000.00

802.403.52342 Engineering Services

0.00

5,000.00

0.00

2,500.00

802.403.52343 Plan Reviews

0.00

5,000.00

0.00

2,500.00

15,000.00

0.00

802.403.52350 Contracts/Agreements 802.403.52370 Printing & Advertising Subtotal Contractual Services: 802.403.52410 Office Supplies 802.403.52430 Repairs and Maintenance 802.403.52440 Small Tools/Minor Equipment/Computers 802.403.52480 Uniforms & Clothing Subtotal Supplies & Materials: 802.403.52810 Refunds Subtotal Refunds & Reimbursements: Totals

128.71

128.76

500.00

0.00

500.00

18,814.31

1,187.93

31,050.00

2,216.52

11,000.00

500.00

708.50

1,000.00

0.00

1,000.00

25.00

578.25

1,000.00

0.00

500.00

0.00

500.00

120.99

0.00

125.00

0.00

125.00

645.99

1,286.75

2,625.00

0.00

1,625.00

25,572.72

0.00

25,572.72

0.00

216,383.04

171,202.67

202,223.55

119,218.90

99,893.57

Notes:

122

DESCRIPTION OF DEPARTMENT The Public Works Department is responsible for the maintenance of over 375 lane miles within the City. The department works in cooperation with the Fire, Police and Warren County responding to emergency situations. The department provides 24-hour emergency response for traffic crashes involving road closures, damaged infrastructure (guardrail, street lights, trees, etc.), flooding and wind damage. The Department maintains 750 City owned streetlights and manages 5,500 Duke Energy maintained streetlights, all outdoor lighting at the Municipal Building, Fire Stations, and the Public Works Garage. The department is responsible for the maintenance of over 5,200 regulatory street signs and all City signage. The Public Works Department provides maintenance for all traffic signals within the City corporation limits. The department assists with maintaining City owned buildings and property. Over 90 non-emergency vehicles and 52 emergency vehicles are maintained and serviced by the Public Works mechanics. The Public Works Department installs flags and banners on the poles located throughout the City for special events and activities occurring within the City of Mason. The Public Works Department manages the contracts to maintain City owned landscaping and irrigation systems, as well as right-of-way and city property mowing. The Public Works Department is responsible for catch basin repair, storm sewer pipe replacement, ditch maintenance and repair, as well as routine sewer jet cleaning of the storm sewer infrastructure. The Public Works Department consists of twenty-one full-time and several part-time employees. The Department is responsible for the maintenance of all City streets, storm sewers, landscaped islands and irrigation, street banners and flags, street signs, traffic lights, and signals. The Department also provides facility maintenance, street sweeping, mowing, and the very popular brush and leaf programs. _________________________

MISSION STATEMENT Through professionalism and dedication, the Public Works Department provides safe superior services and a clean environment for the community of Mason. _________________________

123

PERFORMANCE MEASURES

Street Maintenance Number of acres of public right-of-way mowed Number of potholes repaired Lineal feet of berm repaired Number of lane miles of street sweeping Number of deceased animals removed from city streets Number of snowfall events Number of city street lane miles plowed Treated street with: * Tons of salt * Gallons of calcium chloride Number of city streetlights maintained Number of city regulatory signs maintained Number of street signs installed, replaced, or repaired Number of traffic signals maintained Maintenance calls to city owned buildings and property Non-emergency city vehicles maintained Emergency vehicles maintained Regular service of fleet vehicles Number of flags and banners installed Number of over-the-street banners installed Number of irrigation and landscaped systems maintained Number of hours of storm sewer maintenance performed Cubic yards of brush picked up Number of brush stops Cubic yards of leaves picked up

2008

2009

2010

45 40 0 350 105 9 350

45 65 0 375 85 12 375

45 60 0 375 85 17 375

3,600 450 725 5,200 1,625 40 50 93 52 688 825 0 44 3,000 5,600 16,700 5,500

3,200 400 750 5,250 1,425 40 50 93 52 775 825 25 44 2,500 3,155 9,425 5,055

4,800 500 750 5,250 1,400 40 40 93 52 725 825 25 50 900 2,558 7,815 3,495

275 250

275 50

200 25

City Sponsored Events Number of city sponsored events Number of man-hours utilized at city sponsored events * Regular * Overtime _________________________

124

DESCRIPTION OF PROGRAMS The City provides numerous services to residents and businesses of Mason. Many of the services are provided by the Public Works Department, from maintaining the appearance of the City by mowing along roadways and sweeping the streets to helping residents maintain their yards by collecting leaves and chipping brush. 911 Address Signs -- The Public Works Department provides personalized reflective street signs and mailbox address signs to residents and business. A $10.00 fee is charged for the signs. Brush Chipping -- Crews following scheduled routes chip brush placed at the curb. Chips are used on trails in the park and are available to residents who would like to use them in their landscaping. Animal Removal -- The Public Works Department is responsible for the removal of dead animals from City streets or public right-of-way. Fleet Maintenance -- The Public Works Department is responsible for maintaining the Cityâ&#x20AC;&#x2122;s fleet vehicles including Police and Fire vehicles. Graffiti Removal -- The department removes graffiti from public areas. Facility Maintenance -- The department assists the facility manager in maintaining the Cityâ&#x20AC;&#x2122;s buildings. Public Works is responsible for remodeling, mowing, electrical repair, plumbing repair, cleaning, and painting these facilities. Regulatory Signage -- The department is responsible for the installation, maintenance and repair of all regulatory signage, including street signs, stop and speed limit signage. Leaf Collection -- The City provides free leaf collection from October through December. Signs are placed at the curbside notifying residents of the next leaf collection day. Residents can rake leaves into a pile by the curb for removal. Snow and Ice Control -- Public streets within the City limits are plowed and salted as conditions warrant. Main roads are plowed and/or salted first; then through streets, followed by cul-de-sac streets and alleys. Street Lights -- The department is responsible for replacing broken or burnt out streetlights. Street Maintenance -- The City provides routine sweeping and cleaning, repair of potholes and berms, street signs, mowing and litter control in the right-of-way on major roadways, patching, and resurfacing.

125

Outdoor Warning Sirens -- The City of Mason has eight outdoor warning sirens that provide emergency notification. The sirens are designed to be outdoor warning devices. Sirens are tested at noon on the first Wednesday of the month, except during severe weather. Bike Path Maintenance -- The Public Works Department provides sweeping and litter control on all bike paths throughout the City. City Sponsored Events The Public Works Department coordinates with the event directors to provide road closing, traffic maintenance, garbage pickup, and electrical service for most City sponsored events. _________________________

DEPARTMENTAL ACCOMPLISHMENTS FOR 2010 Street and Facility Maintenance • The Public Works staff was mobilized to assist with the construction of the community center. Staff helped with landscaping, painting, equipment installation, interior construction, flooring, directional signage, etc. By reallocating manpower resources from other programs, we were able to save the City significant costs on the community center project. • Public Works staff was also utilized to renovate a home purchased by the City. This home was cleaned, painted, and updated so that it could be rented out to create an income stream for the City. • Implemented a new program, the Mason Community Garden on SR741. Residents can utilize an undeveloped City owned area to start a vegetable garden. This project is resident driven with some assistance from Public Works • Revised the City’s snowplowing program to incorporate staff from multiple departments, saving overtime costs. • Managed a pool of City vehicles to save on personal vehicle reimbursements. • Changed the City’s weekly brush pickup program to a more cost effective and efficient once per month pickup program. • Outsourced the majority of the right-of-way mowing program and reallocated manpower to more cost effective programs such as sidewalk replacement. • Provided a usable five-year replacement program for fleet vehicles to each department. • Provided all departments detailed monthly fleet reports that tracked fuel consumption, mileage, and maintenance/accident costs. • Increased the annual safety and equipment training for staff to be better able to provide for the needs of the residents through MVRMA training, in-house seminars, and other local programs. • Evaluated the effectiveness of an anti-icing program for the City of Mason to improve the ability of the department to effectively provide snow and ice control

126

PUBLIC WORKS

•

of the City streets including alternative additives such as beet juice. effectiveness of an anti-icing brine system was also measured. Managed the Emerald Ash Borer Action Plan adopted by City Council.

The

City Sponsored Events • Successfully provided manpower for eight City sponsored events. _________________________

DEPARTMENTAL GOALS FOR 2011 Street Maintenance • Continue to manage and evaluate the Emerald Ash Borer Action Plan adopted by City Council. • Evaluate the allocation of manpower resources and outsourced City work including mowing, sidewalk repair, curb repair, full depth asphalt repair, etc. for cost savings. • Continue to provide a usable five-year replacement program for fleet vehicles to each department. • Manage and evaluate the new citywide vehicle pool. • Provide information to Council on the feasibility of constructing a future Public Works garage. • Construct a storage building on Mason-Morrow-Milgrove Road to safely store the City’s salt spreaders. ____________________________________ TOP FIVE COST SAVING INITIATIVES • • • • •

Used citywide coordination of snow plowing operations reducing overtime costs. Modified the brush pickup schedule from weekly to monthly brush pickup. Outsourced landscaping ROW work. Crews completed sidewalk replacement program versus outsourcing. Continued using state wide bid and SWOP4G to get the best price when purchasing equipment and salt.

127

City of Mason, Ohio Fund 101.103 : Street Lighting

2011 Budget

Departmental Budget Detail Account Number

Description

101.103.52310 Utilities 101.103.52340 Professional Services Subtotal Contractual Services: 101.103.52430 Repairs and Maintenance

2008 Actual Expenditures

2009 Actual Expenditures

215,234.97

277,046.96

2010 Budget 225,000.00

2010 Actual Expenditures 298,079.71

2011 Budget 290,000.00

14,314.13

2,030.00

15,000.00

0.00

10,000.00

229,549.10

279,076.96

240,000.00

298,079.71

300,000.00

113,268.16

99,517.51

125,000.00

69,991.18

100,000.00

Subtotal Supplies & Materials:

113,268.16

99,517.51

125,000.00

69,991.18

100,000.00

Totals

342,817.26

378,594.47

365,000.00

368,070.89

400,000.00

Notes:

128

City of Mason, Ohio Fund 101.106 : Disaster Services

2011 Budget

Departmental Budget Detail Account Number

Description

101.106.52310 Utilities 101.106.52340 Professional Services 101.106.52350 Contracts/Agreements Subtotal Contractual Services: 101.106.52430 Repairs and Maintenance 101.106.52440 Small Tools/Minor Equipment/Computers Subtotal Supplies & Materials: 101.106.52590 Traffic Control Devices/Street Lighting Subtotal Capital Outlay: Totals

2010 Actual Expenditures

2008 Actual Expenditures

2009 Actual Expenditures

420.00

500.00

420.00

450.00

12,437.00

8,983.00

9,500.00

0.00

8,000.00

2010 Budget

2011 Budget

0.00

12,500.00

6,750.00

12,857.00

9,403.00

10,000.00

12,920.00

15,200.00

7,078.00

4,965.66

7,100.00

2,408.29

5,000.00

0.00

3,024.55

3,100.00

0.00

7,078.00

7,990.21

10,200.00

2,408.29

5,000.00

0.00

7,893.36

0.00

7,893.36

0.00

19,935.00

25,286.57

20,200.00

15,328.29

20,200.00

Notes:

129

City of Mason, Ohio Fund 101.602 : Street Maintenance & Repair

2011 Budget

Departmental Budget Detail 2010 Actual Expenditures

2008 Actual Expenditures

2009 Actual Expenditures

101.602.52110 Salaries and Wages

939,115.71

890,995.59

973,831.39

906,706.40

1,002,652.57

101.602.52120 Retirement

140,246.12

134,085.78

145,899.83

135,522.21

150,072.62

101.602.52130 Medical Insurance

252,000.00

238,000.00

272,000.00

12,741.45

12,029.38

14,120.56

12,229.54

14,538.46

Account Number

Description

101.602.52150 Medicare 101.602.52160 Workerâ&#x20AC;&#x2122;s Compensation Subtotal Personal Services: 101.602.52210 Training/Meeting Expense 101.602.52220 Memberships/Subscriptions Subtotal Employee Development: 101.602.52310 Utilities

2010 Budget

2011 Budget

41,659.33

31,296.95

38,953.26

21,050.14

30,079.58

1,385,762.61

1,320,407.70

1,410,805.04

1,313,508.29

1,469,343.23

5,753.71

4,140.00

6,000.00

1,350.00

5,500.00

1,195.63

1,264.25

1,200.00

784.00

1,200.00

6,949.34

5,404.25

7,200.00

2,134.00

6,700.00

36,373.71

34,105.33

37,000.00

26,788.98

38,000.00

101.602.52320 Telephone/Pager Service

7,540.21

6,161.74

8,000.00

6,626.91

6,800.00

101.602.52330 Rents & Leases

5,575.50

3,595.63

6,000.00

6,039.10

5,000.00

101.602.52340 Professional Services

89,475.70

31,532.24

90,000.00

33,369.51

45,000.00

101.602.52350 Contracts/Agreements

326,555.14

284,334.88

328,000.00

284,459.69

325,000.00

101.602.52370 Printing & Advertising Subtotal Contractual Services: 101.602.52410 Office Supplies 101.602.52420 Operational Supplies 101.602.52421 Snow Expense 101.602.52422 Regulatory Signs 101.602.52430 Repairs and Maintenance 101.602.52431 Traffic Signal Maintenance 101.602.52440 Small Tools/Minor Equipment/Computers 101.602.52470 Fuel

1,357.22

1,715.99

800.00

0.00

1,700.00

466,877.48

361,445.81

469,800.00

357,284.19

421,500.00

1,901.40

1,454.41

2,000.00

667.11

2,500.00

30,813.79

14,959.04

3,100.00

2,179.09

25,000.00

397,634.71

287,918.04

400,000.00

317,432.44

300,000.00

36,742.76

44,448.39

38,000.00

35,359.69

45,000.00

170,519.93

123,021.18

190,000.00

99,968.05

175,000.00

4,607.95

0.00

5,000.00

0.00

12,915.94

0.00

15,000.00

2,817.31

6,000.00

123,110.31

57,733.05

125,000.00

73,465.40

65,000.00

101.602.52480 Uniforms & Clothing

16,968.57

16,822.02

18,000.00

15,399.60

18,000.00

Subtotal Supplies & Materials:

795,215.36

546,356.13

796,100.00

547,288.69

636,500.00

2,654,804.79

2,233,613.89

2,683,905.04

2,220,215.17

2,534,043.23

Totals Notes:

130

City of Mason, Ohio Fund 101.606 : Garage

2011 Budget

Departmental Budget Detail 2010 Actual Expenditures

2008 Actual Expenditures

2009 Actual Expenditures

188,036.54

173,260.03

181,713.99

178,773.03

196,595.94

101.606.52120 Retirement

25,592.31

24,860.80

25,439.96

24,621.16

27,523.43

101.606.52130 Medical Insurance

42,000.00

51,000.00

2,693.84

2,480.20

2,634.85

2,558.93

2,850.64

Account Number

Description

101.606.52110 Salaries and Wages

101.606.52150 Medicare 101.606.52160 Workerâ&#x20AC;&#x2122;s Compensation Subtotal Personal Services: 101.606.52210 Training/Meeting Expense 101.606.52220 Memberships/Subscriptions Subtotal Employee Development:

2010 Budget

2011 Budget

5,481.49

6,266.50

7,268.56

4,093.34

5,897.88

263,804.18

248,867.53

259,057.36

252,046.46

283,867.89

7,583.80

4,122.48

6,000.00

976.48

3,700.00

156.63

230.00

200.00

20.00

250.00

7,740.43

4,352.48

6,200.00

996.48

3,950.00

20,985.52

20,010.13

20,000.00

20,628.16

20,000.00

2,001.25

2,384.53

2,100.00

1,454.25

2,500.00

452.78

0.00

500.00

100.00

101.606.52340 Professional Services

13,214.59

12,432.97

8,000.00

7,700.81

12,000.00

101.606.52350 Contracts/Agreements

2,531.52

6,276.58

8,000.00

1,128.00

3,000.00

101.606.52310 Utilities 101.606.52320 Telephone/Pager Service 101.606.52330 Rents & Leases

101.606.52370 Printing & Advertising

1,451.84

294.40

1,500.00

0.00

300.00

40,637.50

41,398.61

40,100.00

31,411.22

37,900.00

1,759.95

1,057.45

2,000.00

501.62

1,100.00

101.606.52420 Operational Supplies

29,189.42

16,970.58

30,000.00

16,527.46

17,000.00

101.606.52430 Repairs and Maintenance

22,598.40

8,560.43

25,000.00

6,288.21

6,000.00

5,254.60

1,303.42

5,500.00

1,367.97

2,700.00

318.19

35.13

300.00

41.82

30.00

Subtotal Contractual Services: 101.606.52410 Office Supplies

101.606.52440 Small Tools/Minor Equipment/Computers 101.606.52450 Postage 101.606.52480 Uniforms & Clothing

3,135.43

1,833.23

2,000.00

1,685.43

2,000.00

Subtotal Supplies & Materials:

62,255.99

29,760.24

64,800.00

26,412.51

28,830.00

374,438.10

324,378.86

370,157.36

310,866.67

354,547.89

Totals Notes: 52440 - replace shop floor computers (2)

131

DESCRIPTION OF DEPARTMENT The Public Utilities Department is an essential component in the successful development and growth of the City of Mason. The Public Utilities Department is composed of two divisions, sanitary and storm water collection. These systems complies with the Ohio Environmental Protection Agency (OEPA) requirements for the treatment and safe discharge of the wastewater. With the completion in 2006 of the water reclamation plant, located at 3200 Mason-Morrow-Millgrove Road, the City is now able to meet current needs with room for future expansion. Due to the risk of polluting the local water system, the Public Utilities Department employees are required to have diversified task training. The cross training allows each employee to be capable of taking the place of any other employees in the event that another person in the department may be absent. The superintendent of the water reclamation plant has completed the Ohio Environmental Protection Agency (OEPA) class IV certifications in wastewater treatment and holds a class III certification in water treatment. The other OEPA certifications among the department include: • • • • • • • • •

One Class IV wastewater certification One Class III water treatment certification Two Wastewater III certifications Three Wastewater II certifications One Collection I certification Four Collection II certifications Three water distribution II certifications Three Backflow Device certifications One Laboratory certification _________________________ MISSION STATEMENT

The mission of the City of Mason Public Utilities Department is to anticipate the needs of our customers and meet those needs by exceeding the public’s expectations through service that is respectful and compassionate. Our team of workers strives to provide our community family with the highest quality of service possible and hold to the higher calling as protectors of the environment, and provide a safe and healthy atmosphere for the citizens of Mason to live and thrive in. __________________________

132

PERFORMANCE MEASURES

Maintenance Sanitary sewers maintained Number of lift stations maintained Number of sanitary manholes maintained Storm pipes maintained Number of catch basins/ manholes maintained Feet of line smoke tested Feet of line cleaned “sanitary” Feet of line cleaned “storm’ Markings Number of field inspection including septic systems Feet of sanitary line Tved Feet of storm line Tved Number of catch basins rebuilt Operations Number of lab tests performed Process samples Average daily flow of wastewater processed (in gallons)

2008

2009

2010

64,205 9 208 17,190 71 0 30,045 3,050 5,971 51 34,160 14,140 2

22,613 10,480 9 8 73 11 11,740 30,411 44 126 0 0 12,100 6,290 6,555 6,575 4,792 4,200 34 43 10,513 4,190 5,325 23,836 25 32

4,700 4,600 4,520 11,398 10,890 10,900 5.8 mil 5.5 mil 5.5 mil

Industrial Pretreatment Number of regulated industries Number of industrial pretreatment samples tested

15 89

13 79

13 89

Projects Sanitary Projects completed Storm water Projects completed

1 16

2 13

4 21

Utility Billing Commercial storm water accounts updated New residential storm water accounts (ERUs) added New commercial storm water accounts (ERUs) added Total ERUs billed monthly

0 0 352 49 23 68 371 0 95 23,223 23,269 23,433

_________________________

133

DESCRIPTION OF PROGRAMS Maintenance The maintenance staff performs daily operations that include maintenance and repair of plant equipment, and maintaining 8 lift stations throughout the City. The maintenance staff also responds to sewer line complaints and conducts sewer line smoke testing annually. Since the purchase of a new VAC truck the maintenance crew has developed a sewer-cleaning schedule. Other responsibilities of the maintenance staff include marking for new construction. The maintenance staff also does the annual maintenance and testing of over 62 city owned back flow devices. As well as being called upon to do special projects like the moving of the cafĂŠ at the community center to itâ&#x20AC;&#x2122;s new location as will as working on kids corner the bridge and the gymnasts room this year. As well as helping the public works department with snow and leaf routes. The maintenance staff also helps the parks department every year open and close the out door pool and do maintenance on the pools in the community center. This year the public utilities maintenance crew started maintaining the storm sewer utilities The maintenance division maintains over 200 miles of sewer lines. They conduct inspections and respond to calls and complaints from residential and commercial locations throughout the City of Mason. There are over 3, 000 manholes within the City. The maintenance division has six staff members. The supervisor of the maintenance division has many certifications and years of experience in the field of wastewater collections and water distribution with, 19 of those years of experience with the City of Mason. Operations The operations staff performs daily lab tests. These include ammonia testing, biochemical oxygen demand (BOD) testing, TSS testing, pH, dissolved oxygen (DO) and temperature tests, E-coli analysis, settleometer testing and process control analysis, and water hardness. These tests are performed to ensure that the City complies with OEPA guidelines. Operations performs daily, weekly and monthly greasing on WRP equipment. As well as helping the public works department with snow and leaf routes. Assist maintenance stuff at WRP and collection system. In addition, there is one staff member who is responsible for coordinating the Industrial Pretreatment Program, which includes pretreatment inspection, permitting, sampling and testing. Industrial Pretreatment The City of Mason received approval of its Industrial Pretreatment Program from the Ohio Environmental Protection Agency (OEPA) in September 1992. Since then, the City has worked closely with the OEPA and with industries in the City of Mason. Our goal is to continuously improve our program and build strong relationships with the industrial community while protecting the receiving waters.

134

The City of Mason has consistently received high ratings from the OEPA annual pretreatment compliance inspection. Currently there are 13 regulated industries within the City of Mason that include metal finishing and metal formation processes up to food processing industries. The City of Mason conducts annual inspections and regular meetings with all of the regulated industries within the city to discuss the program requirements and provide networking opportunities. Storm Water Utility The Storm water Section is responsible for appropriately using storm water funds by planning and overseeing storm sewer construction and maintenance projects throughout the city. The office provides utility billing updates administers storm water policies and procedures, assures compliance with Ohio EPA NPDES Phase II requirements, Storm Water Management Program (SWMP). Projects The City of Mason has an ongoing program to rehabilitate and reconstruct trunk and collector sewers, which have been in service for a number of years, and to eliminate lift stations wherever possible. Each year, projects are designed and bid to accomplish these purposes. Starting in 2002, a series of trunk sewer reconstruction projects eliminated a total of four lift stations. The Olympia Drive Sanitary Sewer Replacement project was constructed in 2008-2009. This project replaced existing sewers found to be damaged during TV inspection in 2007. All of the sewer reconstruction projects have the benefit of reducing infiltration/inflow to the sewer system, which results in lower conveyance and treatment costs. Also in 2008, all process units and several buildings at the Cityâ&#x20AC;&#x2122;s old Water Reclamation Plant on US 42 were demolished. This project included elimination and fill of the EQ Basins across US 42 from the old plant. In 2009 the US 42 North Trunk Sewer Phase 2B project was constructed. This project replaced two reaches of the trunk sewer, one in the vicinity of Rose Hill Cemetery, the other in the vicinity of Four Seasons. Several projects were completed in 2010, including the Bethany Road Sanitary Sewer Extension (50% of total cost funded by ARRA), the Mason Sports Park Irrigation Project (100% funded by an ARRA grant), and US 42 North Trunk Sewer Phase 3 (from Four Seasons to the inverted siphon under Muddy Creek). The Bethany Road Sanitary Sewer Extension eliminated the Parkside Lift Station. In addition, a study of the Heritage Club Lift Station was continued to determine a course of action for repairs to the pumps and/or the upstream collection system. Projects which are scheduled to be done in 2011 include the Sewer and Storm Master Plan Update, Beach Lift Station Rehabilitation, Heritage Club (Arbor Creek) Lift Station/Collection System improvements, and design of sewer sliplining for the Meadows/Downtown Area. Force mains which are affected by

135

the Warren County reconstruction of Bethany Road between Parkside and ButlerWarren Road will be relocated. Under a Section 319 grant from Ohio EPA, stream improvements will be designed and constructed in two reaches of Muddy Creek, one in the vicinity of St. Susanna’s, the other in the vicinity of Four Seasons. _________________________ DEPARTMENTAL GOALS FOR 2011 Maintenance • Continue to make improvements in the maintenance program for the pumps and peripheral equipment in the lift stations. • Continue to work on a comprehensive flushing and cleaning schedule for sanitary and storm water sewers. • Continue to develop a more comprehensive maintenance program for the wastewater collection system and lift stations including increasing maintenance in problem grease areas. • Continue to eliminate as much inflow and infiltration by using departmental staff making point repairs as they are found. • Continue with a citywide smoke-testing program to identify problem areas and illegal connections to the sewer. • Reduce weekend overtime for maintenance. • Continue with the vac-truck cleaning of the sewer system’s • Continue with the Tving of the sewer system’s • Rebuild the lift station at the beach water park • Get the new electronic O&M manual up and operating • Continue working on the storm water system • Work with the pool staff at the indoor and outdoor pools • Do inspections on the projects the public utilities department as going next year Operations • Continue safety-training program for operation and maintenance. In particular, confined space and tag-out procedures, blood borne pathogen training. Offer and provide Hepatitis B series vaccinations for all staff. • Continue with the implementation of a more comprehensive Inflow and Infiltration (I&I) study. • Continue to hold down operating costs through tighter operating controls and better training with the operations and maintenance of the new WRP. • Continue to develop the Operation and Maintenance manual for the WRP. • Continue to increase in-house testing in the wastewater laboratory to reduce outsourcing costs. • Continue with a comprehensive cross training program to improve efficiency of both operations and maintenance. • Continue to improve response to customer concerns through improved tracking methods and follow up telephone calls.

136

• •

Continue to have all employees become familiar with safety issues at the new plant. Continue to utilize the OTCO operator internship program.

Industrial Pretreatment • Continue to work with all major industrial customers to keep them of out of SNC (Significant non-Compliance with their discharge limits). • Continue to improve communication with major and minor industries. • Inspect and sample all permitted industrial customers and all minor industrial customers. • Review of the City’s Local Limits. • Renew all 13 Industrial user permits • To update the inventory of non-significant, minor and major industrial users. • Evaluation of a FOG program. • Evaluation of the OEPA new Pretreatment Streamlining rules and regulation and implement them to the City pretreatment ordinance. • Continue to investigate on where the thallium is coming from, per the WRP permit compliance schedule. Storm Water Utility • Administer and monitor contract documents, policies, construction inspections, change orders on Municipal Storm water construction and design contracts; these include: o 319 Grant Project for Stream Restoration on the Muddy Creek behind Four Seasons and St Susanna o Review, design and construct a catch basin and storm sewer system in the area of Snider Road, north of the railroad tracks. o Review, design and drainage area in the area of St. Andrews Court. o Construct the drainage improvements along West Church Street from Frank Street to Forest Avenue. o Review and study the storm sewer system in the area of Olympia Field subdivision: (Southwind Drive, Windsong Drive, Stratford Place, and Sheffield Drive.) • Complete bridge and culvert maintenance, as listed in the Bridge Inspection Report dated 2/16/2009 at the following locations: Snider Road, Hickory Lane, Bentley Oak Drive, Larkspur Lane, S. Stitt Road, Tradewind Drive, Winding Creek Lane and Western Row Road. • Coordinate with GCWW to update and maintain the Storm water Utility customer database and billing information. • Continue to partner with Warren County Soil & Water Conservation District to meet the public education and outreach requirements, as well as public involvement and to complete inspections of construction sites and existing retention and detention facilities. • Provide excellent coordination, communication and customer service with all customers both internal and external.

137

Projects • Rehabilitate the Beach Lift Station • Complete O&M Manual and Computerized Maintenance Management System (CMMS) for new WRP. • Complete the Sewer and Storm water Utility Rate Study. • Update Sewer and Storm water Master Plans. • Rehabilitate sanitary and storm sewers in Meadows/Downtown Area • Rehabilitate sanitary and storm sewers in Southwest Mason Area • Construct stream improvements in Muddy Creek at St. Susanna’s and at Four Seasons. • Relocate force mains in Bethany Road affected by Warren County roadway improvements • Construct improvements to Arbor Creek Lift Station and tributary sewers • Continue to control cost on all collection construction projects by doing in house inspections and internal cost control measures. • Complete in house inspections and testing of the above mentioned projects. • Complete the projects at or below budget. Maintenance • We have a citywide backflow program. This program continues saving the City thousands of dollars by not having to outsource the testing of the backflow devices. Licensed personnel do all of the testing and rebuilding of the backflow devices. Tested over 65 devices in 2009. • Installed Retro-grates on all wet well/dry well openings at the new plant to provide a safer working environment for the utilities staff while working around these open wells. • Continued working on a comprehensive maintenance program for the wastewater collection system and lift stations. • Controlled cost on all collection construction projects by doing in house inspections and internal cost control measures. • Cleaned the entire sanity sewer system on schedule • Started a tving schedule Operations • Continued cross training program and continued education program to improve efficiency of operations and maintenance. • Continue to hold down operating costs through tighter operating controls and better training with the operations and maintenance of the new WRP. • Completed training programs as follows: basic First Aid/CPR, AED operation, Fork lift operations, Confined Space Entry, electrical safety • Continued working with GCWW to improve customer service. • Improved response to customer concerns through improved tracking methods and follow up telephone calls. • Completed training on the Water Reclamation processes and the equipment. • Finalize the Quality Assurance/Quality Control program for the laboratory.

138

Industrial Pretreatment • Continued working on updating the Industrial Pretreatment Program (IPP) Enforcement Response Plan and evaluation of Local Limits. _________________________ DEPARTMENTAL ACCOMPLISHMENTS FOR 2010 Maintenance • We have a citywide backflow program. This program continues saving the City thousands of dollars by not having to outsource the testing of the backflow devices. Licensed personnel do all of the testing and rebuilding of the backflow devices. Tested over 65 devices in 2007. • Continue working on storm sewer system • Continued working on a comprehensive maintenance program for the wastewater collection system and lift stations. • Controlled cost on all collection construction projects by doing in house inspections and internal cost control measures. • Cleaning the entire sanity sewer system and storm system • Started a tving schedule sewer and storm Operations • Continued cross training program and continued education program to improve efficiency of operations and maintenance. • Continue to hold down operating costs through tighter operating controls and better training with the operations and maintenance of the new WRP. • Completed training programs as follows: basic First Aid/CPR, AED operation, Fork lift operations, Confined Space Entry, electrical safety • Continued working with GCWW to improve customer service. • Improved response to customer concerns through improved tracking methods and follow up telephone calls. • Completed training on the Water Reclamation processes and the equipment. • Finalize the Quality Assurance/Quality Control program for the laboratory. Industrial Pretreatment • Continued working on updating the Industrial Pretreatment Program (IPP) Enforcement Response Plan and evaluation of Local Limits. • Inspected and sampled the 13 permitted Significant Industrial Users (SIU). • Started investigated where the thallium is coming from, by installing samplers at the est. main and the north main trunk lines. • Conducted a workshop meeting with 13 SIU to inform them on the upcoming changes in the pretreatment program. • Receive a satisfactory rating (OEPA highest rating) from the OEPA Pretreatment Compliance Inspection (PCI) on October 13, 2010. No Required Actions were cited as a result of the PCI.

139

Storm water Utility • Completed updating the billing and database information. • Worked with GCWW to complete impervious updates for all storm water utility customers to reflect current land use and to correct billing accordingly. • Completed storm water construction and post construction regulations updates to comply with Ohio EPA’s National Pollutant Discharge Elimination (NPDES) Phase II permit requirements. • Monitored all changes to the FIRM/FIS and review updated mapping from FEMA work on new Warren County DFIRMS. • Completed floodplain regulations updates to comply with National Flood Insurance Program (NFIP) and Federal Emergency Management Agency (FEMA) requirements. • Worked with Warren County Soil & Water Conservation District to aid the City of Mason in meeting the public education, outreach requirements, and public participation/involvement requirements of the NPDES Phase II Permit. • Worked with Warren County Soil & Water Conservation District to aid the City of Mason in meeting the Construction Site Runoff Management and Control, inspection requirements of the NPDES Phase II Permit. • Administered and monitored contract documents, policies, and change orders on Municipal Storm water Floodplain Studies and Design Contracts: o Completed construction of the First Avenue to the Muddy Creek Storm Sewer Project. o Reviewed design of the Forest Avenue to Church Street Storm Sewer Improvement Project. o Completed the Muddy Creek LOMR from Tylersville Road to the south corporation limit. o Reviewed, studied and design improvements at Kings Island for the drainage from Eagle View Village Drive to the Little Miami River. o Reviewed drainage area of Snider Road south of US 42. o Completed bridge and culvert maintenance, as listed in the Bridge Inspection Report dated 2/16/2009 at the following locations: Snider Road, Heritage Club Drive, Broadview Court, Willow Lane, Tylersville Road, Mason-Montgomery Road, Aspen Drive, Villas Creek Drive, . o Completely reconstructed and installed new topes on 25 catch basins: (12) along Columbia Drive, (3) on Catalina Isle, (6)Village Lake Blvd, (4) various locations. o Re-graded and removed silt from the storm pipe outlets at various locations Citywide: Chateaugay Drive, Acoma Drive and Hosea Woods Park.. o Worked with Warren County SWCD to complete an audit of Mason’s Good Housekeeping practices and complete a Storm Water Pollution Prevention Plan (SWP3) for the Public Work Facility in accordance with the City’s NPDES Phase II Permit. •

Continue systematic inspections of catch basins to prioritize repairs.

140

PUBLIC UTILITIES

Projects • Completed the US 42 North Trunk Sewer Phase 2B Reconstruction. • Constructed US 42 North Trunk Sewer Improvements – Phase 3 • Constructed Bethany Road Sanitary Sewer Extension, eliminating Parkside Lift Station • Constructed Mason Sports Park Irrigation Project _________________________ TOP FIVE COST SAVING INITIATIVES • • • • •

Engineering/Construction Grants (total of $1,123,372) for Mason Sports Park Irrigation, Bethany Road Sewer and Muddy Creek Restoration @ St. Susanna and Four Seasons. Savings of $246,000 on the Construction of US 42 North Trunk Sewer Phase 2B by revision of pipe layouts and careful management of contingency allowance In-House Construction Inspections, saving approximately $50,000 Reduction in maintenance staff call-ins, overtime and utilizing OTCO interns to allow city paid staff to assist/complete other projects, for an overall savings of $122,000 Optimized Performance of Biological Nutrient Removal Process to reduce purchase of Ferric Chloride by approximately $12,000

141

City of Mason, Ohio Fund 602.504 : Sewer Revenue Fund - Sewer Treatment

2011 Budget

Departmental Budget Detail 2010 Actual Expenditures

2008 Actual Expenditures

2009 Actual Expenditures

201,717.93

182,687.88

226,761.21

219,380.18

251,269.18

602.504.52120 Retirement

28,164.01

25,006.00

31,746.57

30,397.85

35,177.69

602.504.52130 Medical Insurance

56,000.00

68,000.00

2,888.74

2,601.25

3,288.04

3,115.99

3,643.40

Account Number

Description

602.504.52110 Salaries and Wages

602.504.52150 Medicare 602.504.52160 Workerâ&#x20AC;&#x2122;s Compensation

2010 Budget

2011 Budget

7,674.07

6,722.45

9,070.45

4,316.08

7,538.08

296,444.75

273,017.58

326,866.26

313,210.10

365,628.34

6,120.03

980.25

7,000.00

1,393.36

6,000.00

215.00

281.00

215.00

128.00

215.00

6,335.03

1,261.25

7,215.00

1,521.36

6,215.00

638,452.99

604,634.25

750,000.00

614,329.50

610,000.00

625.00

1,000.00

0.00

1,000.00

602.504.52340 Professional Services

21,277.04

24,952.06

30,000.00

13,798.39

10,000.00

602.504.52342 Engineering Services

1,500.00

27,221.02

30,000.00

35,410.79

10,000.00

0.00

5,000.00

0.00

26,614.17

32,256.69

40,000.00

38,819.35

45,000.00

Subtotal Personal Services: 602.504.52210 Training/Meeting Expense 602.504.52220 Memberships/Subscriptions Subtotal Employee Development: 602.504.52310 Utilities 602.504.52330 Rents & Leases

602.504.52343 Plan Reviews 602.504.52344 Industrial Pretreatment 602.504.52350 Contracts/Agreements

32,233.93

34,707.22

45,000.00

44,384.02

30,000.00

Subtotal Contractual Services:

720,703.13

724,771.24

901,000.00

746,742.05

706,000.00

602.504.52420 Operational Supplies

40,357.88

37,046.04

60,000.00

26,367.61

20,000.00

602.504.52423 EPA Operating Permit 602.504.52430 Repairs and Maintenance 602.504.52440 Small Tools/Minor Equipment/Computers 602.504.52450 Postage 602.504.52460 Chemicals 602.504.52480 Uniforms & Clothing Subtotal Supplies & Materials: 602.504.52599 Special Equipment Subtotal Capital Outlay: Totals

1,781.80

1,213.98

5,000.00

6,922.61

5,000.00

57,589.81

88,701.83

120,000.00

93,683.44

105,000.00

6,041.74

5,755.37

2,000.00

4,768.43

2,000.00

0.00

192.74

0.00

400.00

141,989.34

166,929.32

190,000.00

136,353.47

160,000.00

4,946.57

4,387.78

6,000.00

3,832.53

6,000.00

252,707.14

304,227.06

383,000.00

271,928.09

298,400.00

3,395.35

0.00

3,395.35

0.00

1,279,585.40

1,303,277.13

1,618,081.26

1,333,401.60

1,376,243.34

Notes:

142

City of Mason, Ohio Fund 602.552 : Sewer Revenue Fund - Administration

2011 Budget

Departmental Budget Detail 2010 Actual Expenditures

2008 Actual Expenditures

2009 Actual Expenditures

192,174.62

193,120.07

302,043.33

250,516.02

305,868.57

602.552.52120 Retirement

35,543.00

35,505.26

51,924.55

43,445.89

52,604.66

602.552.52130 Medical Insurance

74,668.00

60,668.00

60,667.60

60,668.00

73,667.80

2,754.57

2,765.81

4,379.63

3,568.04

4,435.09

Account Number

Description

602.552.52110 Salaries and Wages

602.552.52150 Medicare 602.552.52160 Workerâ&#x20AC;&#x2122;s Compensation Subtotal Personal Services: 602.552.52210 Training/Meeting Expense 602.552.52220 Memberships/Subscriptions Subtotal Employee Development: 602.552.52320 Telephone/Pager Service 602.552.52330 Rents & Leases

2010 Budget

2011 Budget

4,385.19

6,404.41

12,081.73

4,562.54

9,176.06

309,525.38

298,463.55

431,096.84

362,760.49

445,752.18

5,364.25

1,795.69

7,000.00

1,875.34

2,930.00

733.26

741.25

1,500.00

851.00

1,500.00

6,097.51

2,536.94

8,500.00

2,726.34

4,430.00

19,441.66

10,632.92

25,000.00

8,426.84

15,000.00

0.00

1,000.00

0.00

2,000.00

602.552.52340 Professional Services

18,478.77

10,621.85

30,000.00

4,686.11

10,000.00

602.552.52350 Contracts/Agreements

270,599.90

269,652.30

300,000.00

265,750.00

270,000.00

50,881.00

53,732.96

72,000.00

59,427.81

60,000.00

602.552.52360 Insurance 602.552.52370 Printing & Advertising Subtotal Contractual Services: 602.552.52410 Office Supplies 602.552.52420 Operational Supplies 602.552.52440 Small Tools/Minor Equipment/Computers 602.552.52450 Postage 602.552.52480 Uniforms & Clothing Subtotal Supplies & Materials: 602.552.52810 Refunds Subtotal Refunds & Reimbursements: Totals

8,561.56

6,164.33

9,000.00

4,251.72

5,000.00

367,962.89

350,804.36

437,000.00

342,542.48

362,000.00

2,548.43

2,073.37

3,500.00

2,552.24

3,000.00

48.55

0.00

1,487.27

0.00

2,000.00

0.00

111.00

64.29

750.00

578.42

750.00

432.75

0.00

500.00

150.00

0.00

4,628.00

2,137.66

6,750.00

3,280.66

3,750.00

332.50

0.00

332.50

0.00

688,546.28

653,942.51

883,346.84

711,309.97

815,932.18

Notes:

143

City of Mason, Ohio Fund 602.555 : Sewer Revenue Fund - Maintenance

2011 Budget

Departmental Budget Detail 2010 Actual Expenditures

2008 Actual Expenditures

2009 Actual Expenditures

326,692.40

340,499.04

361,009.02

344,151.08

384,307.23

602.555.52120 Retirement

45,112.05

47,358.66

50,541.26

47,855.50

53,803.01

602.555.52130 Medical Insurance

84,000.00

102,000.00

4,689.47

4,871.21

5,234.63

4,918.09

5,572.46

Account Number

Description

602.555.52110 Salaries and Wages

602.555.52150 Medicare 602.555.52160 Workerâ&#x20AC;&#x2122;s Compensation Subtotal Personal Services: 602.555.52210 Training/Meeting Expense Subtotal Employee Development: 602.555.52330 Rents & Leases

2010 Budget

2011 Budget

12,059.28

10,887.34

14,440.36

8,044.43

11,529.22

472,553.20

487,616.25

515,225.28

488,969.10

557,211.92

2,663.11

1,998.26

5,000.00

1,170.01

3,000.00

2,663.11

1,998.26

5,000.00

1,170.01

3,000.00

664.00

844.45

1,000.00

0.00

1,000.00

602.555.52340 Professional Services

8,124.54

2,855.78

10,000.00

3,201.36

5,000.00

602.555.52342 Engineering Services

149,220.00

7,300.00

10,000.00

0.00

5,000.00

Subtotal Contractual Services:

158,008.54

11,000.23

21,000.00

3,201.36

11,000.00

5,206.60

4,516.64

10,000.00

3,777.29

8,000.00

47,593.81

55,681.43

65,000.00

56,887.65

50,000.00

5,884.21

3,505.97

10,000.00

4,221.37

5,000.00

0.00

5.54

0.00

799.78

2,777.16

5,000.00

0.00

3,000.00

32,141.59

16,280.06

34,000.00

20,450.60

20,000.00

602.555.52420 Operational Supplies 602.555.52430 Repairs and Maintenance 602.555.52440 Small Tools/Minor Equipment/Computers 602.555.52450 Postage 602.555.52460 Chemicals 602.555.52470 Fuel 602.555.52480 Uniforms & Clothing

5,055.24

4,868.57

6,000.00

4,141.30

6,000.00

Subtotal Supplies & Materials:

96,681.23

87,629.83

130,000.00

89,483.75

92,000.00

602.555.52550 Vehicles/Vehicular Equipment

38,607.65

0.00

602.555.52599 Special Equipment

46,000.00

0.00

Subtotal Capital Outlay: Totals

84,607.65

0.00

814,513.73

588,244.57

671,225.28

582,824.22

663,211.92

Notes:

144

City of Mason, Ohio Fund 602.559 : Sewer Revenue Fund - Lift Stations

2011 Budget

Departmental Budget Detail

Description

2008 Actual Expenditures

2009 Actual Expenditures

602.559.52430 Repairs and Maintenance

Account Number

2010 Budget

2010 Actual Expenditures

2011 Budget

3,294.93

6,121.25

0.00

Subtotal Supplies & Materials:

3,294.93

6,121.25

0.00

602.559.52599 Special Equipment

5,790.72

0.00

Subtotal Capital Outlay:

5,790.72

0.00

Totals

9,085.65

6,121.25

0.00

Notes:

145

City of Mason, Ohio Fund 608.552 : Storm Water Utility Fund

2011 Budget

Departmental Budget Detail Account Number

Description

608.552.52110 Salaries and Wages

2008 Actual Expenditures

2009 Actual Expenditures

2010 Budget

2010 Actual Expenditures

2011 Budget

112,872.43

114,407.13

118,315.68

111,041.92

113,380.89

608.552.52120 Retirement

15,709.95

15,933.52

16,564.20

15,608.15

15,873.33

608.552.52130 Medical Insurance

28,000.00

34,000.00

1,610.21

1,630.85

1,715.58

1,565.70

1,644.02

608.552.52150 Medicare 608.552.52160 Workerâ&#x20AC;&#x2122;s Compensation Subtotal Personal Services:

2,192.60

3,761.58

4,732.63

2,702.92

3,401.43

160,385.19

163,733.08

169,328.08

158,918.69

168,299.67

608.552.52210 Training/Meeting Expense

941.77

437.28

1,500.00

477.96

700.00

608.552.52220 Memberships/Subscriptions

227.00

292.00

600.00

362.00

300.00

1,168.77

729.28

2,100.00

839.96

1,000.00

453.37

452.29

600.00

268.23

360.00

608.552.52340 Professional Services

54,485.18

25,763.65

100,000.00

33,044.50

65,500.00

608.552.52342 Engineering Services

30,300.17

33,803.04

100,000.00

29,742.00

50,000.00

608.552.52350 Contracts/Agreements

95,728.39

72,059.98

120,000.00

46,963.06

90,000.00

608.552.52370 Printing & Advertising

1,098.98

0.00

3,000.00

543.14

2,000.00

182,066.09

132,078.96

323,600.00

110,560.93

207,860.00

608.552.52410 Office Supplies

3,135.93

0.00

1,250.00

0.00

608.552.52420 Operational Supplies

1,965.00

480.00

3,000.00

0.00

Subtotal Employee Development: 608.552.52320 Telephone/Pager Service

Subtotal Contractual Services:

608.552.52423 EPA Operating Permit 608.552.52430 Repairs and Maintenance 608.552.52440 Small Tools/Minor Equipment/Computers 608.552.52450 Postage 608.552.52470 Fuel Subtotal Supplies & Materials: 608.552.52510 Land & Land Improvement 608.552.52530 Furniture, Fixtures & Office Machines 608.552.52595 Repairs, Improvements & Replacements Subtotal Capital Outlay: 608.552.52610 Principal Retirement 608.552.52620 Interest Payment 608.552.52630 Service Fees Subtotal Debt Service: 608.552.52810 Refunds Subtotal Refunds & Reimbursements: Totals

0.00

1,965.00

200.00

1,858.00

2,000.00

53,022.19

56,193.48

135,000.00

86,280.16

130,000.00

0.00

500.00

36.12

0.00

26.29

0.00

200.00

2.24

0.00

1,372.09

66.17

1,500.00

0.00

59,521.50

58,704.65

141,650.00

88,176.52

132,000.00

134,883.07

0.00

40,000.00

0.00

1,100.00

0.00

2,600.00

0.00

250,386.89

199,626.96

85,000.00

653,088.44

508,000.00

386,369.96

199,626.96

125,000.00

655,688.44

508,000.00

2,010,000.00

1,900,000.00

1,775,000.00

1,640,000.00

69,959.17

47,368.06

26,625.00

14,273.96

49,200.00

0.00

6,000.00

4,362.00

160,000.00

2,079,959.17

1,947,368.06

1,807,625.00

1,793,635.96

1,849,200.00

-3.30

0.00

-3.30

0.00

2,869,467.38

2,502,240.99

2,569,303.08

2,807,820.50

2,866,359.67

Notes:

146

City of Mason, Ohio Fund 612.504 : Sewer Expansion Fund

2011 Budget

Departmental Budget Detail 2010 Actual Expenditures

2008 Actual Expenditures

2009 Actual Expenditures

612.504.52340 Professional Services

86,623.74

0.00

432.00

0.00

612.504.52342 Engineering Services

45,273.41

66,148.00

210,000.00

15,285.34

192,000.00

612.504.52350 Contracts/Agreements

44,162.80

0.00

Account Number

Description

612.504.52370 Printing & Advertising Subtotal Contractual Services: 612.504.52440 Small Tools/Minor Equipment/Computers Subtotal Supplies & Materials: 612.504.52510 Land & Land Improvement 612.504.52550 Vehicles/Vehicular Equipment 612.504.52560 Utility Plant in Service 612.504.52580 Machinery & Equipment 612.504.52595 Repairs, Improvements & Replacements Subtotal Capital Outlay: 612.504.52810 Refunds Subtotal Refunds & Reimbursements: Totals

2010 Budget

2011 Budget

983.06

0.00

333.35

600.00

177,043.01

66,148.00

210,000.00

16,050.69

192,600.00

0.00

8,980.00

32,600.00

20,000.00

10,500.00

0.00

80,000.00

0.00

842,034.92

0.00

1,608,000.00

0.00

37,287.14

0.00

1,577,650.74

814,749.34

2,924,000.00

753,841.44

949,400.00

2,428,665.66

884,636.48

3,024,000.00

764,341.44

2,557,400.00

7,851.60

0.00

7,851.60

0.00

2,613,560.27

950,784.48

3,234,000.00

780,392.13

2,750,000.00

Notes: 52342 - Sewer Master Plan Update ($150,000), Meadows Downtown Sewer Rehab ($18,000), SW Mason Sewer Rehab ($24,000) 52560 - Unanticipated system improvements 52370 & 52595 - Beach Lift Station Rehab ($150,000), Arbor Creek Lift Station ($600,000), & Bethany Rd Force Main Relocation ($200,000)

147

DESCRIPTION OF DEPARTMENT The Finance Department is the custodian of all public money for the City of Mason. The department is responsible for collecting all money due and payable to the City, disbursing all money as may be required by law or ordinance, and investing all excess funds in accordance with City policy and objectives. The department provides support and services to other departments of the City to ensure they meet their goals and objectives. The Finance Department oversees income tax collections, payroll, accounts payable, and customer service. _________________________ MISSION STATEMENT The key to success for businesses, whose products and services are similar, is to be different from the others. To create that distinguishing characteristic, that unique factor that makes the statement, “We are a step ahead”. We, the Finance Department will conduct our business in an open and forthright manner in strict compliance with applicable laws, rules, and regulations while maintaining high moral and ethical standards in providing the highest quality of services to our customers that exceed all expectations in the most cost effective fashion, now and in the future. We will enhance relationships with those we serve by anticipating customer needs, being prompt, accurate, professional, and by adding a personal touch. Though we may be better today than we were yesterday, we are not as good as we must become. We regard this community and each other as extended family, deserving of compassion, demanding of respect, and entitled to integrity in all matters. We respect individuality both inside and outside the organization, honoring diverse lifestyles and work styles. We understand that every employee’s contribution is valuable. We believe vitality depends on capitalizing on everyone’s unique talents. We are committed to helping each other reach his or her full potential. _________________________ PERFORMANCE MEASURES

2008

2009

2010

Payroll Number of checks issued Number of direct deposits Number of emailed payroll check stubs Number of employees

1,151 9,570 0 543

1,283 9,392 0 522

1,243 9,109 3.699 499

Accounts Payable Number of purchase orders processed Number of accounts payable checks written

5,904 9,984

6,814 8,196

6,181 8,457

148

2008

2009

2010

Income Tax Number of tax returns processed for the tax year 13,762 13,299 ** Tax revenue collected (in millions) 21.7 21.1 19.9 Number of new tax accounts 2,877 2,617 1,316* Number of business accounts 2,716 2,881 2,730 Number of tax withholding accounts 3,309 3,246 3,562 Number of tax accounts 19,986 20,738 19,543 * New accounts for 2010 will increase since many are added in the year after residents move into Mason ** 2010 Tax returns is due April 15, 2011 ______________________ DESCRIPTION OF PROGRAMS Customer Service Customer service is fulfilling the multitude of obvious and less obvious customer needs. We do this through a customer friendly attitude and viewing our customers as the most important part of our job. This includes both internal and external customers. We provide this service through excellent communication and listening with empathy to our customers. Payroll The payroll office provides accurate, cost effective bi-weekly payroll to all employees. The office ensures the City is in compliance with all Federal and State laws related to payroll. It facilitates information between the Human Resource office and employees. Payroll provides direct response to employeesâ&#x20AC;&#x2122; inquiries. Payroll is responsible for new hire orientations, accurately reports withholdings and deduction information and payments. Payroll is responsible for maintaining payroll records and files in accordance with Federal, State and City record keeping policies. Accounts Payable The accounts payable office is responsible for providing accurate, efficient and cost effective procurement services for all departments of the City. The office ensures departments are in compliance with the City's purchasing policy. Responsibilities of the office include: processing purchase orders and invoices, preparing checks, reconciling vendor accounts, responding to vendor and internal departmental inquiries, reconciling the financial reporting software system and producing month-end financial statements. Income Tax Office The Income Tax office is responsible for the administration and communication of the City's Income Tax Ordinance. Primary responsibility is assisting residents and businesses with meeting their tax obligations to the City. Additional responsibilities of

149

the office include: inquiries.

collection of revenues, maintaining accounts and responding to

Finance Operations The Finance Department has the following major functions: Preparation of the City’s comprehensive annual financial report (CAFR), investment activities, assists Administration with the preparation of the annual budget, monthly and annual reconciliation, monthly and annual financial reporting, annual audit, revenue collections, financial analysis, forecasting, and expenditure monitoring. _________________________ DEPARTMENTAL ACCOMPLISHMENTS FOR 2010 Customer Service • Continued to cross-train staff members to better service external and internal customers. Payroll • Continued time clock interface to reduce data entry time needed to process payroll for the Community Center. • Worked with Human Resources to streamline new employee number assignment and part-time seasonal employees processes. • Implemented an electronic pay stub option for city employees. • Continued the payroll software user group for Southwest Ohio to improve processes. • Reduced the number of checks issued for deductions by submitting more deductions online Accounts Payable • Created spreadsheets and other applications to reduce time needed to process and allocate invoices for proper payments. • Changed accounts payable payment cycle to improve process and communication with other departments. • Standardized stamp for invoice approval process to be used by all departments including the Golf Center and Court. • Started saving end of month reports electronically. • Started saving yearend reports electronically to be used for the annual audit. • Changed the continuation check process during the regular check run cycle saving approximately 650 voided checks per year. • Implemented the mass approval process for purchase order requisitions. • Set up accounts payable email address. • Trained department secretary in Vendor Maintenance to comply with audit recommendations on segregation of duties for improvement of internal controls.

150

Income Tax • Began e-filing of tax returns for residents and tax preparers. Over 500 returns were filed this way. • Began accepting quarterly residential payments online. • Communicated the tax credit phase-in to both residents and preparers for tax year 2009. • Continued with monthly ACH credit program for payroll companies and many businesses. This process has increased the City’s monthly cash flow, improved internal control, and reduced data entry. • Accepted business income tax returns, estimated payments, and withholding tax payments electronically via the Ohio Business Gateway. • Used the Online Tax Filing Tool to assist resident taxpayers in completing their 2009 tax return. About 1,000 taxpayers took advantage of the online tool. • Improved method to account for individual tax filing in a manner that allows better reporting of the City’s tax base. • Reduced paper by saving reports electronically and encouraging on-line filing and payment. Finance Operations • Received Certificate of Achievement for Excellence in Financial Reporting for the City’s 2009 Comprehensive Annual Financial Report (CAFR). This is the eleventh consecutive time the City has received this award. • Confirmed the City’s Aaa rating through a bond rating update and the MIG 1 rating for short-term notes. • Modified investment duration strategy to increase the City’s return on investment. • Refinanced the municipal center debt at a significant savings. • Worked with all departments to monitor the budget to realize cost reductions. • Issued the 2010 Budget in electronic format on CD-ROM. _________________________ DEPARTMENTAL GOALS FOR 2011 • • • • • • •

Work to support and uphold the mission statement of the City. Continue to work to improve customer service. Continue to maintain a safe working environment. Continue to search for cost-saving options for department operational expenses. Improve website features. Continue training and cross-training employees to better service the needs of the residents. Begin round table discussions with other departments to improve efficiencies.

Payroll • Expand time clock interface to other departments to reduce date entry for payroll. • Revise Employee Deduction manual to include online filing instructions.

151

FINANCE

• •

Implement document imaging for the payroll system. Provide employee electronic access toW-2s.

Accounts Payable • Work on utilizing electronic reports both internally (Golf Center, Court, etc.) and externally (annual audit). • Utilize user-defined reports more to generate specific report information. • Work on posting manual transactions during the month vs. at the end of the month to help shorten the time needed to close at the end of the month. • Improve the new vendor / W9 process. Income Tax • Increase number of taxpayers who use the on-line tool for filing tax returns. • Increase the number of businesses to make withholding payments electronically via ACH or Ohio Business Gateway. • Implement on-line filing and on-line payment. • Continue collection of delinquent taxes including implementation of alternative collection methods for excessive delinquency. • Continue enforcement of the tax-filing requirement especially for taxpayers who fail to file multiple years. • Increase the number of employers that submit their employees’ W-2 electronically. • Revise income tax rules and regulations based on the revised income tax ordinance. • Revise and update income tax procedure manual. Finance Operations • Review banking, credit card processing, and investment services • Explore alternative debt financing options • Improve budget oversight and control functions • Continue deed organization. • Implement scanning of revenue backup eliminating paper as well as time in locating information. _________________________ TOP FIVE COST SAVING INITIATIVES • • • • •

Refinancing existing municipal center debt saved about $1 million. Began accepting residential tax returns and quarterly tax payments electronically. Started sending tax notifications electronically reducing paper and postage. Tax, payroll, and finance began saving all reports electronically versus on paper. Payroll sent direct deposit forms electronically versus printing and stuffing.

152

City of Mason, Ohio Fund 101.703 : Finance

2011 Budget

Departmental Budget Detail 2010 Actual Expenditures

2008 Actual Expenditures

2009 Actual Expenditures

282,084.41

279,387.51

274,846.49

267,394.05

285,936.22

101.703.52120 Retirement

47,416.45

47,060.33

47,235.85

46,277.57

48,844.16

101.703.52130 Medical Insurance

60,666.00

65,332.00

60,666.20

60,666.00

73,666.10

101.703.52150 Medicare

4,026.99

3,978.92

3,985.27

3,796.39

4,146.08

101.703.52160 Workerâ&#x20AC;&#x2122;s Compensation

4,604.45

9,400.74

10,993.86

6,600.65

8,578.09

0.00

398,798.30

405,159.50

397,727.68

384,734.66

421,170.65

4,866.48

1,469.15

6,360.00

290.00

3,550.00

Account Number

Description

101.703.52110 Salaries and Wages

101.703.52180 Vehicle Allowance Subtotal Personal Services: 101.703.52210 Training/Meeting Expense 101.703.52220 Memberships/Subscriptions

2010 Budget

2011 Budget

4,460.62

3,472.00

2,684.00

3,157.45

1,912.00

9,327.10

4,941.15

9,044.00

3,447.45

5,462.00

101.703.52320 Telephone/Pager Service

0.00

101.703.52330 Rents & Leases

0.00

101.703.52340 Professional Services

55,604.07

24,095.52

34,920.00

22,365.10

22,800.00

101.703.52350 Contracts/Agreements

46,240.23

40,434.74

55,525.00

37,595.61

45,232.00

Subtotal Employee Development:

0.00

101.703.52370 Printing & Advertising

101.703.52360 Insurance

12,298.49

5,047.62

13,892.00

4,340.35

3,550.00

Subtotal Contractual Services:

114,142.79

69,577.88

104,337.00

64,301.06

71,582.00

101.703.52410 Office Supplies

3,546.26

2,330.76

3,200.00

2,308.97

2,600.00

101.703.52420 Operational Supplies

2,788.75

1,084.48

1,250.00

1,799.10

2,300.00

101.703.52430 Repairs and Maintenance

1,744.72

926.30

750.00

1,028.90

550.00

101.703.52440 Small Tools/Minor Equipment/Computers

3,178.47

3,501.73

3,500.00

0.00

900.00

101.703.52450 Postage

2,068.00

3,376.06

4,900.00

3,170.76

4,550.00

101.703.52480 Uniforms & Clothing

77.00

0.00

13,403.20

11,219.33

13,600.00

8,307.73

10,900.00

101.703.52530 Furniture, Fixtures & Office Machines

0.00

101.703.52540 Computers/Computer Equip.

0.00

5,910.00

0.00

5,910.00

0.00

100.25

0.00

100.25

0.00

535,771.64

496,807.86

524,708.68

460,790.90

509,114.65

Subtotal Supplies & Materials:

Subtotal Capital Outlay: 101.703.52810 Refunds Subtotal Refunds & Reimbursements: Totals Notes:

153

City of Mason, Ohio Fund 101.704 : Earnings Tax

2011 Budget

Departmental Budget Detail 2010 Actual Expenditures

2008 Actual Expenditures

2009 Actual Expenditures

199,182.44

245,286.24

288,583.12

271,227.58

326,906.54

101.704.52120 Retirement

27,497.79

34,242.10

40,401.64

37,855.19

45,766.92

101.704.52130 Medical Insurance

84,000.00

56,000.00

68,000.00

101.704.52150 Medicare

2,845.85

3,477.34

4,184.46

3,872.99

4,740.14

101.704.52160 Workerâ&#x20AC;&#x2122;s Compensation

4,385.19

6,637.95

11,543.33

5,794.99

9,807.20

0.00

317,911.27

373,643.63

400,712.54

374,750.75

455,220.80

2,108.11

1,152.72

6,200.00

277.68

3,250.00

Account Number

Description

101.704.52110 Salaries and Wages

101.704.52180 Vehicle Allowance Subtotal Personal Services: 101.704.52210 Training/Meeting Expense 101.704.52220 Memberships/Subscriptions

2010 Budget

2011 Budget

442.00

117.00

800.00

498.00

400.00

2,550.11

1,269.72

7,000.00

775.68

3,650.00

101.704.52320 Telephone/Pager Service

0.00

101.704.52330 Rents & Leases

0.00

179,174.42

65,788.60

40,770.00

579.00

19,180.00

0.00

101.704.52350 Contracts/Agreements

46,343.88

51,358.40

62,923.00

21,070.55

37,020.00

101.704.52370 Printing & Advertising

30,173.33

17,279.99

30,000.00

13,560.45

35,050.00

255,691.63

134,426.99

133,693.00

35,210.00

91,250.00

Subtotal Employee Development:

101.704.52340 Professional Services 101.704.52341 Legal Services

Subtotal Contractual Services:

3,396.56

2,158.71

3,000.00

2,249.37

2,500.00

101.704.52420 Operational Supplies

101.704.52410 Office Supplies

539.56

585.24

750.00

685.77

1,000.00

101.704.52430 Repairs and Maintenance

111.08

769.00

1,000.00

1,203.00

900.00

101.704.52440 Small Tools/Minor Equipment/Computers

1,805.24

1,834.43

900.00

260.95

1,400.00

101.704.52450 Postage

7,250.00

16,647.30

27,500.00

18,609.60

22,365.00

101.704.52480 Uniforms & Clothing Subtotal Supplies & Materials: 101.704.52530 Furniture, Fixtures & Office Machines 101.704.52540 Computers/Computer Equip. Subtotal Capital Outlay: 101.704.52810 Refunds Subtotal Refunds & Reimbursements: Totals

94.00

0.00

13,196.44

21,994.68

33,150.00

23,008.69

28,165.00

0.00

947,412.27

909,022.14

850,000.00

849,751.34

850,000.00

947,412.27

909,022.14

850,000.00

849,751.34

850,000.00

1,536,761.72

1,440,357.16

1,424,555.54

1,283,496.46

1,428,285.80

Notes:

154

DESCRIPTION OF DEPARTMENT The Administration Department administers policy and procedures as established by Mason City Council. The Administration Department’s primary function is to oversee all City departments and maintain consistent contact with Council. The Administration Department additionally is an umbrella heading for overlapping administrative functions of the City such as Human Resources, Information Technology, Economic Development, and Public Information. _______________________ MISSION STATEMENT We represent the people of the City of Mason who entrust us to serve their interests. Together – through the guidance of our community and the initiative of our employees – we take responsibility today for making our great City even better tomorrow. ________________________ PERFORMANCE MEASURES 2008

2009

2010

Council Number of new City ordinances Number of council resolutions

141 20

145 22

155 28

Economic Development Amount of new business investments (millions) Number of new jobs created New payroll created within industry sectors (millions) Number of newly created square footage (thousands) Number of business leads & prospects managed Number of developer/broker meetings/contacts Number of site visits conducted Number of corporate/industry CEO calls logged Number of corporate/industry CEO meetings Number of office/industrial expansions/relocations within City

48.4 729 29.3 73 64 70 10 289 65 5

36.6 675 28.6 137 84 75 8 275 55 6

12.2 190 7 170 69 51 8 200 40 7

500 20 135 80 612 4,475

74 4 84 50 315 1,547

0 3 75 23 225 450

Human Resources Number of candidates interviewed for full time positions Number of full time employees hired Number of part time employees hired Number of new hire employee orientations Number of individual reference checks for new hires Number of online applications processed 155

Information Technology Number of technical work orders completed Number of computers/servers replaced Number of telephones supported/maintained Number of City employees trained in Microsoft Office applications Number of databases configured, developed, and/or queried Number of spam processed in email filtering system (in millions) Number of online program registrations Number of voicemail boxes supported/maintained Average completion time per helpdesk ticket (in days) Improvement in response time to users requests (percent)

2008

2009

2010

1,193 69 243 98 42 2.6 2,205 177 2.5 88%

896 0 225 98 43 0.7 2,488 190 1.6 36%

1331 0 210 98 43 1.07 2,363 190 1.2 25%

Public Information Office Number of Mason matters distributed (last issue of year) 13,648 13,507 32,150 * Number of issues produced â&#x20AC;&#x201C; see footnote 4 4 5 Number of FunforMason/CenterPoint distributed (last issue of year) 27,000 27,000 32,150 * Number of issues produced â&#x20AC;&#x201C; see footnote 6 6 6 Number of new monthly messages on hold tapes 12 12 12 Number of electronic newsletters and agendas sent 114 132 122 * Total number of copies sent 44,263 60,388 117,841 Number of news releases 222 174 137 Number of press conferences 0 0 0 Number of public records requests 3 2 n/a Number of backpack stuffers 5 2 0 Number of City flyers for water bills 3 3 0 Number of media contacts 584 430 181 Number of ads created 32 16 32 Note: Distribution of Mason Matters and Funformason/CenterPoint was combined for the last 2 issues of the year and into 2011. _________________________

DESCRIPTION OF PROGRAMS

CUSTOMER SERVICE Fulfilling the multitude of obvious and less obvious customer needs. We do this through a customer friendly attitude and viewing our customers as the most important part of our job. This includes both internal and external customers. We provide this service through excellent communication and listening with empathy to our customers.

156

ECONOMIC DEVELOPMENT Mason’s Economic Development Office includes Business Attraction & Marketing; Business Retention and small business support. The Economic Development Office proactively recruits corporate and industrial investment within the City and provides development support and technical assistance to relocating and expanding corporations. It serves as a liaison to over 150 Mason corporations such as Luxottica Retail (Parent Company to LensCrafters, Sunglass Hut, Watch Station and EyeMed); Procter & Gamble Pet Care, Oral Care, and Personal Health; PRASCO Pharmaceuticals, Mitsubishi Electric Automotive America; Fujitec North American Headquarters, FANUC Robotics America, Noritake North America, Cintas Corporate Headquarters; L3 Communications; Kings Island; Great Wolf Lodge as well as commercial developers and real estate brokers. Business Attraction & Marketing Program - To focus on exposure of the proactive business climate of Mason and promote new investment and job creation through a comprehensive, regional, national and international strategy of prospect lead generation, management, and to build and maintain other critical contacts that will result in future business prosperity for Mason. Business Retention & Expansion Program – The investor relations initiative positions the City to be the primary point of contact for the industrial, hi-tech, and professional corporations fostering relationships and ensuring company growth within the City of Mason. The effort, well over a decade in program, pays repeated dividends with high percentages of continued and repeat corporate investments and job creation.

HUMAN RESOURCES The Human Resource Office (HR) serves as a quintessential business partner with all City departments in executing their strategies. The primary functions are: labor relations, position classification, recruitment and retention, pre-employment testing, compensation, training/professional development, employee performance review, Equal Employment Opportunities (EEO), development and administration of employee benefits and providing a safe and healthy environment. The Human Resource Office provides assistance in two primary functions. The first area HR serves is as an advocate for employees as individuals. HR provides information on policy and procedures, benefits, health and safety, consistency (fair and equitable treatment), career development and recognition for accomplishments. Secondly, HR provides assistance to all City departments when needed in the areas of coaching and directing, leadership and learning, creating positive change and department strategies. INFORMATION TECHNOLOGY Technical Solutions and Support The ITO provides Information Technology related leadership to both internal and external customers by: • •

Developing IT internal staff skills to support all City departments. Anticipating and identifying evolving technological trends. 157

• • • • • • •

Fostering a broad understanding of our customers’ business functions. Identifying, providing, replacing and maintaining information technology-related tools and systems to support the City’s mission. Providing training and education to develop a technology literate work force characterized by a standard level of core skill competencies. Working closely with each City department to identify and support their information technology needs. Treating all of our customers with respect, addressing problems immediately, and always following up regardless of the result. Assisting departments in re-engineering and automating their processes to increase efficiency and effectiveness while encouraging and supporting continuous improvement. Empowering our customers to become more self-sufficient and gain the technological confidence to utilize the full potential of the tools available to them.

The Information Technology Office provides consistent and reliable service for the City and our customers while continually seeking knowledge and growth. PUBLIC INFORMATION The Public Information Office provides the citizens with information about the programs, events, projects, and initiatives of the City of Mason through regular communication vehicles, including newsletters, program guides, the City web site, special publications, and news releases. The office provides factual information in a timely manner, helps provide a consistent message to the public by coordinating information from City departments and overseeing the integrity of the City logos and image, cultivates working and responsible relationships with the media, organizes selected City events, and provides writing and graphical support to City departments. _________________________ DEPARTMENTAL ACCOMPLISHMENTS FOR 2010 Administration Team Facilitated communication among departments for more frequent exchanges of information so as to identify ways to improve services and openness to the public. • Facilitated increased cooperation and coordination among department’s services to ensure maximum benefits for residents.

Economic Development Business Attraction & Retention • Aligned the development planning efforts of the Mason Port Authority, the private sector planning work of Al Neyer/Health Alliance and the City Comprehensive Plan Update to maximize partnership and awareness. • Worked on long-term planning and real estate strategy planning and forecasting with the Mason Port Authority, Economic Development Committee and Private sector. 158

• •

• • •

•

• • • • • •

• • •

During attraction efforts, like-industry materials from Mason companies were used in marketing materials and site tours. Capitalized on corporate relationships to assist with recruitment efforts by accessing data related to workforce availability, workforce relocation trends and attitudes, prospect interviews with new companies recently located from out of state regarding business environment. Industry connections of existing corporations such Cintas and Armor were identified to increase partnership and market opportunities. Implemented a business retention program that partners with Warren County, the State of Ohio and the Ohio Federal representatives to discuss the growing needs of the Mason corporations and engaged in a Retention Blitz that involved several levels of government from County to Congressional. Partnered with the Warren County Economic Development Office on many projects that focused on business attraction efforts. Increased business outreach to top tier companies and developer brokerage community through the use of business development events at the tennis and volleyball tournaments. Continued membership of the CincinnatiUSA Regional Board of Governors as a result of increased investment opportunities to ensure that Mason was a leader within the Region and at the decision making- tables deciding regional investment focus. Mason’s membership with the CincinnatiUSA Regional Economic Development Council allowed contact with prospects of national and international site location consultants and Mason participation in Regional business development missions as one of only 13 regional partners. Expanded international business outreach with membership to the European American Chamber of Commerce and the Japan America Society. Mason’s CincinnatiUSA investment also leveraged active participation with CincyTech and set a work plan to continue contact to start-ups, technology spinoffs, and entrepreneur business development. Invested in CincyTech USA to promote Mason’s opportunity for high-tech company growth. Mason Port Authority created new financial opportunities through the exploration of a pooled financing tool with RBC Capital Markets. Mason Port Authority, in conjunction with the City, financed an incentive with Spear saving 108 jobs and creating 30 more. Recognized companies in Mason Matters and at Mason City Council to recognize company accomplishments and initiate partnerships with the private sector in an effort to build positive relationships that can benefit future economic development efforts. Collaborated with IT to transfer our databases (CEO, Developer & Broker, Small Business, and Site Tracker) to the SQL Server and upgraded capabilities. Updated our marketing collateral for business outreach. Experienced expansions from current business partners, Portion Pac, Spear and Armor while working to secure new business partners to Mason with Noritake and Rhinestahl, and the P&G Pet Care relocation.

Downtown/Small Business 159

• •

Recognized five small business investments with Council recognition. Expanded small business outreach by inviting small business recognition winners and members of the Community Center VIP Program to attend networking activities during the 2010 Western & Southern Financial Group Masters Tennis event.

Human Resources Office • Updated Health Care Reform Requirements and effectively worked to minimize increased costs. • Negotiating collective bargaining agreement with IAFF, FOP and Teamsters bargaining unit members. • Worked effectively and efficiently with Bureau of Workers’ Compensation. • Conducted successful employee recognition programs. • Updated processes for Family Medical Leave Act and Ohio Police & Fire Pension Fund. • Provided Wellness Program to include Screenings for Employees in benefits plan. • Assisted employees in processing claims and other benefits online through Custom Design Benefits. • Updated part-time hiring process for part-time applicants. • Establish and distribute monthly employee newsletter. • Continue to update the Personnel Review Manual. • Developed and Updated Personnel Review Board Rules • Assisted departments in developing strategic recruitment and selection processes to fill vacant positions. • Assisted departments in developing competencies for employee performance. Information Technology Office Technical Solutions and Support • Successfully supported all City email users to Microsoft Exchange 2003. • Created a contract for IT Consultants to better serve the City through increased accountability. • Supported a solution for “Online Accidents” to assist the Police Department and the Mason residents using FTP site. • Maintained City’s Phone system, Phone servers, Cisco VoIP software and City’s Voicemail. • Updated City Security including Firewall PIX to ASA. • Maintained a secure VPN using two-factor authentication that allows access to the city’s network from anywhere. • FTP site maintained for residents and employees. • GIS used Citywide for disaster recovery. Explored the full potential of GIS for disaster recovery and developed a solution for the City’s front line staff in Police and Fire departments. • Evaluation of City’s Printing needs and recommendation for consolidation and Citywide solution. • Replacement of older network cabling. • Database Projects – Each DB was upgraded and consolidated wherever possible – EcoDev databases, PermitsPlus, Helpdesk, Finance, Alarm Drop, Fire, and 160

• • • • • • • • • • • • • • • • • • • • • • • • •

Payroll to allow for easier administration and cost savings. Developed and implemented a solution for the City’s data storage needs that is both scalable as well as secure. Implemented network intrusion detection system for City network. Provided network management server / services based on industry best practices. Updated network infrastructure and network backup documentation with focus on enhanced security and disaster recovery. Continued with solutions that eliminated viruses, threats, and worms. Consolidated domain controller servers from 4 remote sites for cost savings from less staff time spent for required maintenance. Devised a written plan to provide complete data recovery success. Maintained stable computer infrastructure with new hardware. Separated e-mail storage strictly for Record Retention. Contributed a centralization area for all City forms that will serve as an effective communication tool for City employees on the Intranet. Trained existing IT office staff in networking concepts to provide network administration. Trained existing IT office staff in Access to bring application development inhouse. Trained City Employees in Excel, Word, PowerPoint, and Outlook as a means to become more effective with technology. Trained all IT Reps with Basic Troubleshooting tips in Microsoft Office applications, other various software, Desktop/Laptop computers, and basic networking. Provided better IT Security password policy, layers of defense, etc. Networked with other local City IT Mangers in order to share ideas and stay on top of best practices in IT industry. Reviewed and Updated all Licensing, and Installation Keys. Developed hardware standards with consistency to coordinate workstations. Developed computer replacement cycle. Created images for ghosting computers. Continued to build credibility with other City departments and implement good project management. Communicated definition to IT Reps for accurate “helpdesk ticket entry”. Implemented IT project template for all projects. Added audio storage on network with additional security for the police Department and detective’s electronic evidence. Worked on existing Access databases for cost savings consolidation and application development.

Public Information Office • Began implementation of the new City logo and usage standards. • Tallied and analyzed results of the citizen survey begun in late 2009. • Implemented changes in city publications based on the survey results. Some venues were found to not be effective, such as water bill stuffers, and were discontinued. • Renewed and expanded the contract with the Cincinnati Enquirer/Our Town 161

• • •

•

• •

magazine to design, print, and distribute Funformason. The number of pages was doubled and Mason Matters is now included, producing an overall savings to the City and a wider distribution area for promoting the Community Center and activities. Collaborated with Deerfield Township to provide them with space in the Funformason/Mason Matters publication at cost, further reducing expenses for the City. Renamed Funformason to CenterPoint to reflect the guide’s position at the center of OurTown magazine and its position as the go-to point for news and information for the city and surrounding area. Supported the Mason Community Center addition and the partnership with TriHealth: o Created bulletin board graphics and calendar to promote partnership “Live Well in Mason” and other events o Posted Live Well events to the City web site o Provided miscellaneous support for Live Well events o Provided graphical support for construction news, section closings, equipment moves, entry changes, and more. o Sent regular “Build Well in Mason” e-newsletters to keep Community Center members informed about the progress of construction and what to expect. o Designed interior/exterior banners for environmental graphics for the Community Center, saving $19,600 over original contract estimates. o Served on many committees for the expansion project (web, technology, interior signage, promotions, grand opening). o Created maps and corresponding posters describing each area of the expanded community center. Sent VIPerks newsletter to Community Center VIP members. (Changed it to Premier Online when the new passes were activated.) Supported the redesign of the city’s web site, including design discussions, preparing photos and data, testing, and updating the Community Center program registration interface. Supported the Community Center and the member and activity database by assisting with implementing new pass types, the loyalty program, new activity pricing, changes to the online presentation and searching of activity information, data conversions, and print brochure interface changes. Supported the City’s Heritage Festival presence, including: o Conducting the annual photo contest, with winning entries used in the 2011 City calendar that was distributed at the Heritage Festival and at City customer service counters. Ad revenues were used to offset the printing costs. 1,500 copies were distributed. Supported the Economic Development Office for the annual tennis tournament o Assisted with letter from the Mayor for program book o Designed invitations and got them printed Updated the City web site throughout the year, including tax forms, Council information, outdoor pool and fishing news, new building permit fees, regular updates during the Community Center construction, job announcements for online applications, comprehensive Red, Rhythm & Boom information and parking/shuttle maps, budget and annual financial reports, Sunshine Concert 162

• • •

Series, police department information, and more. Assisted City departments and committees with updates and designs for presentations and printed materials. Finalized and printed updated 2010 Map Book. Provided graphics support for Red, Rhythm & Boom: o Operation Thank You posters o Comprehensive web site information o Maps for attendees o Slide show for intermissions o Press releases o City hotlines _________________________ DEPARTMENTAL GOALS FOR 2011

City Manager Continue to facilitate communication among departments for more frequent exchanges of information so as to identify ways to improve services and openness to the public. • Continue to evaluate and improve planning efforts to ensure the effective development of the community. • The City of Mason is committed to exceeding the need in Customer Service. Every employee is empowered to use all available resources to build strong relationships and provide an exceptional experience to each resident, business partner and all others who desire information or assistance from the City of Mason. • Continue to develop and foster partnerships for the overall success of Mason and Cincinnati region. • Coordination of City departments and services to ensure maximum benefits for residents. • Foster and promote an environment for innovative ideas resulting in more efficient and effective services and cost savings to our residents. Administration Team • Lead by Example not the Exception. • Continue to promote and maintain a safe working environment. • Continue to reduce operational expenses by implementing cost-saving opportunities. • Further develop a citywide planning process to calendar service and program events one-year in advance. • Introduce the use of the Intranet tool to serve as a cross-departmental communication tool. • Develop a paperless system for communicating information to Council members. • Continue training and cross-training employees to better serve the needs of the residents. Economic Development Business Attraction & Retention 163

By working through the following five primary goal areas, the Economic Development Office strives to enhance the innate value to the city by sustaining strong business partnerships by seeking out and fostering relationships that endure through unique programming and management. 1) Strategic Planning • Continue informal developer/broker outreach • Initiate economic development supported committee directives • Invest foresight into planning & development activities • Use Mason Port Authority to enhance competitiveness • Collaborate efforts with the City’s Comprehensive Plan for development 2) Global Business Attraction • Establish focus on entrepreneurial/emerging market attraction • Increase international trade (FDI) activity • Create new locally generated targeted incentives 3) Portfolio Management • Grow investor relations outreach through programs & reporting • Understand workforce development and support programs • Create entrepreneur investment outreach program 4) Branding & Reputation • Launch all marketing collateral through website • Develop more effective communication connection with investors & ambassadors utilizing customer service • Update & enhance statistical data • Create more effective regional positioning 5) Continuous Improvement • Invest in continued training and education • Develop partnerships for speakers bureau • Convert Economic Development office functions to web-based operations Human Resources Office • Research compensation and incentive systems to control the effects on payroll. • Continue to research Health Care options for employees while containing costs. • Develop a Human Resources Strategic Plan that will assist all departments in meeting their goals of working with employees. • Expand monthly employee newsletter and make available online. • Provide citywide training for supervisors and staff on drug free workplace programs. • Review and revise employee performance evaluation system. • Complete Approval for new Personnel Review Board Rules. • Expand coverage of human resources availability to include evening hours. • Review and revise employee and interdepartmental forms. • Continue staff training and development. Information Technology Office Technical Solutions and Support • Reconfigure IP address scheme to support more devices on network and growth. • Virtualize the City’s network for cost savings, energy savings, and more efficient 164

• • •

• • • • • • • • • • • • • • • • •

network maintenance Move helpdesk, FTP site to new hardware. Fire Station Wireless Install Create an Information Technology Strategic Plan that is outcome-oriented with emphasis on defining short-term needs and planning for long-term requirements in selecting cost-effective and practical technological solutions. By outlining effective management of the technological infrastructure, a strong emphasis can be placed on both external and internal customer services. Maintain a high level of computer availability, application development, and user support. Continue support for a Citywide EOC implementation that provides data access and necessary technology in the event of an emergency. Maintain fiber optic network infrastructure in order to provide municipal building, fire stations, public utilities, public works, community center with the ability to effectively communicate amongst City departments, as well as access the world via the Internet, while offering future growth potential for voice, data and video transmission. Provide citizens with greater access to government services through the Web such as online registration, online tax filing, and police reports for traffic accidents, and other City services. Microsoft Office 2007 Upgrade. Upgrade City’s Phone system, Phone servers, Cisco VoIP software and City’s Voicemail. Update City Security including Firewall PIX to ASA. Maintain a secure VPN using two-factor authentication that allows access to the city’s network from anywhere. Evaluation of City’s Printing needs and recommendation for consolidation and Citywide solution. Database Projects – Application development on existing databases for consolidation and cost savings. Develop and implement a solution for the City’s data storage needs that is both scalable as well as secure. Provide network management server / services based on industry best practices. Update network infrastructure and network backup documentation with focus on enhanced security and disaster recovery. Continue with solutions that eliminated viruses, threats, and worms. Maintain stable computer infrastructure with new hardware. Contribute a centralization area for all City forms that will serve as an effective communication tool for City employees on the Intranet. Train existing IT office staff in networking concepts to provide network administration. Train existing IT office staff in Access to bring application development in-house. Train City Employees in Excel, Word, PowerPoint, and Outlook as a means to become more effective with technology. Train all IT Reps with Basic Troubleshooting tips in Microsoft Office applications, other various software, Desktop/Laptop computers, and basic networking. 165

COUNCIL & ADMINISTRATION

• • • • • • • • •

Provide IT Security password policy, layers of defense, etc. Network with other local City IT Mangers in order to share ideas and stay on top of best practices in IT industry. Review and Updated all Licensing, and Installation Keys. Develop hardware standards with consistency to coordinate workstations. Develop computer replacement cycle. Create images for ghosting computers. Continue to build credibility with other City departments and implement good project management. Communicate definition to IT Reps for accurate “helpdesk ticket entry”. Implement IT project template for all projects.

Public Information Office • Work with Community Center and Economic Development to achieve full implementation of city web site, including e-newsletters, flip-book style documents, content verification, and training departmental PIO reps to update their own pages. • Enhance use of departmental PIO representatives to identify projects and information in their areas that should be communicated to residents. • Coordinate city’s use of outside print vendors for optimum pricing. • Work with Community Center to fully exploit available promotional opportunities. • Support the Community Center’s use of RecTrac and WebTrac. _________________________ TOP FIVE COST SAVING INITIATIVES • • • • •

Collaborated with other departments to cover staffing needs and project assistance. Worked effectively with Bureau of Worker’s Compensation to minimize the costs for potential claims. The savings for 2010 was over $50,000. Database support, maintenance, and development were done in house reducing contractors costs by $50,000. Two city publications, the 8-page Mason Matters and the 16-page Funformason, were combined into a single 32-page publication called CenterPoint. As a result of the relationship with the Cincinnati Enquirer for CenterPoint, the city used ads in Enquirer HomeTown sections, OurTown, and on enquirer.com, nearly all of which were used to promote the Mason Community Center, and realized an estimated savings of $35,000.

166

City of Mason, Ohio Fund 101.403 : Economic Development

2011 Budget

Departmental Budget Detail 2010 Actual Expenditures

2008 Actual Expenditures

2009 Actual Expenditures

148,267.52

190,304.35

200,370.14

195,802.08

203,234.19

101.403.52120 Retirement

28,055.13

34,914.16

36,966.78

36,267.38

37,494.80

101.403.52130 Medical Insurance

56,000.00

42,000.00

51,000.00

2,082.61

2,659.93

2,905.37

2,740.44

2,946.90

Account Number

Description

101.403.52110 Salaries and Wages

101.403.52150 Medicare 101.403.52160 Workerâ&#x20AC;&#x2122;s Compensation Subtotal Personal Services: 101.403.52210 Training/Meeting Expense 101.403.52220 Memberships/Subscriptions

2010 Budget

2011 Budget

2,192.60

4,941.16

8,014.81

4,496.02

6,097.03

236,597.86

274,819.60

290,257.09

281,305.92

300,772.92

15,568.28

16,077.17

30,000.00

9,400.53

16,000.00

4,945.95

3,152.95

3,000.00

2,281.95

3,000.00

20,514.23

19,230.12

33,000.00

11,682.48

19,000.00

1,425.66

1,548.47

1,500.00

1,395.98

0.00

101.403.52340 Professional Services

8,395.90

28,992.10

30,000.00

12,798.33

21,000.00

101.403.52341 Legal Services

1,578.57

2,193.78

10,000.00

600.00

5,000.00

33,127.00

43,483.75

55,000.00

40,921.75

40,000.00

Subtotal Employee Development: 101.403.52320 Telephone/Pager Service

101.403.52350 Contracts/Agreements 101.403.52370 Printing & Advertising

4,158.96

1,886.29

5,000.00

3,797.73

5,000.00

Subtotal Contractual Services:

48,686.09

78,104.39

101,500.00

59,513.79

71,000.00

1,758.67

474.80

1,000.00

683.07

0.00

101.403.52420 Operational Supplies

603.48

0.00

101.403.52440 Small Tools/Minor Equipment/Computers

697.41

0.00

101.403.52450 Postage

328.65

368.69

1,000.00

117.86

0.00

30.00

0.00

101.403.52410 Office Supplies

101.403.52480 Uniforms & Clothing Subtotal Supplies & Materials: Totals

3,418.21

843.49

2,000.00

800.93

0.00

309,216.39

372,997.60

426,757.09

353,303.12

390,772.92

Notes:

167

City of Mason, Ohio Fund 101.405 : Community Development

2011 Budget

Departmental Budget Detail 2010 Actual Expenditures

2008 Actual Expenditures

2009 Actual Expenditures

101.405.52340 Professional Services

0.00

5,588.19

6,000.00

101.405.52350 Contracts/Agreements

0.00

173,892.40

225,000.00

364,868.27

60,000.00

101.405.52353 ICRC

0.00

140,591.35

150,000.00

140,815.70

150,000.00

101.405.52370 Printing & Advertising

0.00

6,517.60

30,000.00

Subtotal Contractual Services:

0.00

314,483.75

375,000.00

517,789.76

246,000.00

101.405.52420 Operational Supplies

220.00

240.00

0.00

871.95

0.00

Subtotal Supplies & Materials:

220.00

240.00

0.00

871.95

0.00

Totals

220.00

314,723.75

375,000.00

518,661.71

246,000.00

Account Number

Description

Notes:

168

2010 Budget

2011 Budget

City of Mason, Ohio Fund 101.701 : City Manager

2011 Budget

Departmental Budget Detail 2010 Actual Expenditures

2008 Actual Expenditures

2009 Actual Expenditures

198,434.42

200,206.61

215,604.72

207,690.20

208,266.73

101.701.52120 Retirement

40,265.84

43,620.86

42,204.72

44,446.69

40,810.95

101.701.52130 Medical Insurance

42,000.00

28,000.00

34,000.00

2,846.17

2,851.71

3,126.27

2,980.41

3,019.87

Account Number

Description

101.701.52110 Salaries and Wages

101.701.52150 Medicare 101.701.52160 Workerâ&#x20AC;&#x2122;s Compensation Subtotal Personal Services: 101.701.52210 Training/Meeting Expense

2010 Budget

2011 Budget

2,192.60

6,613.02

8,624.19

4,729.97

6,248.00

285,739.03

295,292.20

297,559.90

287,847.27

292,345.55

18,196.98

5,406.73

6,000.00

3,030.69

5,000.00

3,980.71

5,478.34

5,700.00

5,506.38

5,700.00

22,177.69

10,885.07

11,700.00

8,537.07

10,700.00

781.44

650.19

800.00

615.46

800.00

101.701.52330 Rents & Leases

1,986.11

2,574.00

3,000.00

643.50

3,000.00

101.701.52340 Professional Services

9,586.61

4,379.62

57,000.00

12,193.23

12,000.00

364.62

203.64

250.00

132.00

250.00

101.701.52220 Memberships/Subscriptions Subtotal Employee Development: 101.701.52320 Telephone/Pager Service

101.701.52350 Contracts/Agreements 101.701.52370 Printing & Advertising

6,668.22

7,200.26

7,000.00

2,487.39

6,000.00

Subtotal Contractual Services:

19,387.00

15,007.71

68,050.00

16,071.58

22,050.00

101.701.52410 Office Supplies

2,316.09

1,358.44

1,200.00

758.64

1,500.00

101.701.52420 Operational Supplies

1,512.06

1,123.54

2,500.00

11,094.58

2,500.00

101.701.52450 Postage

1,369.77

605.01

950.00

62.15

500.00

32.00

0.00

101.701.52480 Uniforms & Clothing Subtotal Supplies & Materials: Totals

5,229.92

3,086.99

4,650.00

11,915.37

4,500.00

332,533.64

324,271.97

381,959.90

324,371.29

329,595.55

Notes:

169

City of Mason, Ohio Fund 101.702 : Assistant City Manager

2011 Budget

Departmental Budget Detail 2010 Actual Expenditures

2008 Actual Expenditures

2009 Actual Expenditures

473,059.28

512,622.21

609,137.05

504,357.43

512,982.99

101.702.52120 Retirement

76,640.69

83,405.36

96,558.48

82,383.41

82,731.39

101.702.52130 Medical Insurance

98,000.00

84,000.00

110,500.00

6,756.81

7,264.87

8,832.49

7,127.97

7,438.25

Account Number

Description

101.702.52110 Salaries and Wages

101.702.52150 Medicare 101.702.52160 Workerâ&#x20AC;&#x2122;s Compensation Subtotal Personal Services: 101.702.52210 Training/Meeting Expense 101.702.52220 Memberships/Subscriptions Subtotal Employee Development: 101.702.52320 Telephone/Pager Service 101.702.52330 Rents & Leases

2010 Budget

2011 Budget

18,205.20

17,915.16

24,365.48

20,310.92

15,389.49

672,661.98

719,207.60

822,893.50

698,179.73

729,042.12

27,497.44

11,470.94

15,000.00

2,747.22

10,000.00

2,831.73

5,325.68

5,000.00

6,251.98

6,000.00

30,329.17

16,796.62

20,000.00

8,999.20

16,000.00

3,087.00

2,651.98

2,000.00

2,506.61

2,800.00

1,986.11

2,574.00

3,500.00

643.50

2,500.00

101.702.52340 Professional Services

38,382.46

44,492.34

30,000.00

13,073.49

25,000.00

101.702.52350 Contracts/Agreements

2,030.18

7,550.40

2,500.00

16,394.87

4,500.00

101.702.52370 Printing & Advertising

5,499.22

4,791.51

8,500.00

2,093.46

5,000.00

Subtotal Contractual Services:

50,984.97

62,060.23

46,500.00

34,711.93

39,800.00

101.702.52410 Office Supplies

1,835.90

905.90

2,000.00

1,605.22

2,000.00

101.702.52420 Operational Supplies

4,507.79

10,523.24

3,000.00

5,597.00

7,500.00

101.702.52440 Small Tools/Minor Equipment/Computers

1,777.61

504.74

0.00

201.68

0.00

101.702.52450 Postage

222.00

57,734.37

80,000.00

87,005.94

500.00

101.702.52480 Uniforms & Clothing

269.00

0.00

Subtotal Supplies & Materials: Totals

8,612.30

69,668.25

85,000.00

94,409.84

10,000.00

762,588.42

867,732.70

974,393.50

836,300.70

794,842.12

Notes:

170

City of Mason, Ohio Fund 101.705 : Law Director

2011 Budget

Departmental Budget Detail 2010 Actual Expenditures

2008 Actual Expenditures

2009 Actual Expenditures

101.705.52110 Salaries and Wages

87,000.02

88,000.02

90,047.40

77,500.02

76,588.52

101.705.52120 Retirement

12,169.59

12,320.04

12,606.64

10,990.04

10,722.39

101.705.52130 Medical Insurance

0.00

14,000.00

17,000.00

101.705.52150 Medicare

0.00

245.86

1,305.69

688.85

1,110.53

Account Number

Description

101.705.52160 Workerâ&#x20AC;&#x2122;s Compensation Subtotal Personal Services:

2010 Budget

2011 Budget

2,192.60

2,899.36

3,601.90

2,079.04

2,297.66

101,362.21

117,465.28

121,561.62

105,257.95

107,719.10

101.705.52210 Training/Meeting Expense

0.00

58.40

2,000.00

0.00

500.00

101.705.52220 Memberships/Subscriptions

0.00

56.47

0.00

500.00

Subtotal Employee Development: 101.705.52320 Telephone/Pager Service 101.705.52340 Professional Services 101.705.52341 Legal Services 101.705.52350 Contracts/Agreements 101.705.52370 Printing & Advertising

0.00

114.87

2,000.00

0.00

1,000.00

352.42

0.00

350.00

0.00

87,154.25

85,962.00

210,000.00

127,279.97

225,000.00

281,306.30

195,414.89

225,000.00

139,162.78

225,000.00

0.00

500.00

0.00

500.00

368,812.97

281,376.89

435,350.00

266,442.75

451,000.00

3,528.53

1,758.83

5,000.00

388.62

2,500.00

126.70

0.00

500.00

461.00

1,200.00

101.705.52440 Small Tools/Minor Equipment/Computers

0.00

3,941.24

0.00

101.705.52450 Postage

0.00

500.00

Subtotal Contractual Services: 101.705.52410 Office Supplies 101.705.52420 Operational Supplies

Subtotal Supplies & Materials: Totals

3,655.23

1,758.83

5,500.00

4,790.86

4,200.00

473,830.41

400,715.87

564,411.62

376,491.56

563,919.10

Notes:

171

City of Mason, Ohio Fund 101.706 : Council

2011 Budget

Departmental Budget Detail 2010 Actual Expenditures

2008 Actual Expenditures

2009 Actual Expenditures

135,044.76

135,787.36

148,590.23

129,737.59

126,208.21

101.706.52120 Retirement

26,876.65

27,082.55

29,301.66

24,647.50

17,669.15

101.706.52130 Medical Insurance

14,000.00

17,000.00

1,946.54

1,957.24

2,154.56

1,873.94

1,830.02

Account Number

Description

101.706.52110 Salaries and Wages

101.706.52150 Medicare 101.706.52160 Workerâ&#x20AC;&#x2122;s Compensation

2010 Budget

2011 Budget

2,192.60

4,500.50

5,943.61

3,208.03

3,786.25

180,060.55

183,327.65

199,990.06

173,467.06

166,493.62

101.706.52210 Training/Meeting Expense

43,252.78

25,510.30

20,000.00

34,667.60

20,000.00

101.706.52220 Memberships/Subscriptions

10,932.95

11,838.04

15,000.00

11,599.00

15,000.00

54,185.73

37,348.34

35,000.00

46,266.60

35,000.00

536.10

544.90

0.00

101.706.52340 Professional Services

69,557.31

44,455.04

55,000.00

30,715.58

55,000.00

101.706.52350 Contracts/Agreements

312,898.59

542,479.00

153,000.00

646.14

150,000.00

101.706.52353 ICRC

143,146.26

0.00

Subtotal Personal Services:

Subtotal Employee Development: 101.706.52330 Rents & Leases

101.706.52370 Printing & Advertising

25,609.64

17,959.40

20,000.00

8,322.72

15,000.00

551,747.90

605,438.34

228,000.00

39,684.44

220,000.00

101.706.52410 Office Supplies

5,040.65

1,905.97

3,000.00

2,738.97

3,000.00

101.706.52420 Operational Supplies

9,331.13

7,462.71

8,000.00

17,169.93

8,000.00

Subtotal Contractual Services:

101.706.52440 Small Tools/Minor Equipment/Computers 101.706.52450 Postage Subtotal Supplies & Materials: 101.706.52510 Land & Land Improvement Subtotal Capital Outlay: 101.706.52810 Refunds Subtotal Refunds & Reimbursements: Totals

0.00

1,500.26

0.00

2,132.19

545.44

2,000.00

1,236.69

2,000.00

16,503.97

9,914.12

13,000.00

22,645.85

13,000.00

7,037.70

2,000.00

0.00

7,037.70

2,000.00

0.00

498.19

0.00

498.19

0.00

809,535.85

838,028.45

475,990.06

282,562.14

434,493.62

Notes:

172

City of Mason, Ohio Fund 101.710 : Auditors Deductions

2011 Budget

Departmental Budget Detail 2010 Actual Expenditures

2008 Actual Expenditures

2009 Actual Expenditures

0.00

36,519.22

101.710.52170 Unemployment

24,752.86

20,205.08

50,000.00

23,057.31

50,000.00

Subtotal Personal Services:

24,752.86

56,724.30

50,000.00

23,057.31

50,000.00

474,398.51

306,577.56

350,000.00

329,602.13

355,000.00

0.00

90,000.00

60,703.86

90,000.00

148,069.62

152,857.03

185,000.00

145,977.74

185,000.00

Account Number

Description

101.710.52140 Emp Wellness Program

101.710.52340 Professional Services 101.710.52350 Contracts/Agreements 101.710.52360 Insurance 101.710.52380 Elections Subtotal Contractual Services: 101.710.52450 Postage Subtotal Supplies & Materials: 101.710.52810 Refunds 101.710.52820 Reimbursements Subtotal Refunds & Reimbursements: 101.710.52910 Contingencies Subtotal Transfers: Totals

2010 Budget 0.00

0.00

2011 Budget 0.00

0.00

25,990.93

26,000.00

0.00

622,468.13

485,425.52

651,000.00

536,283.73

630,000.00

725.00

2,491.97

3,500.00

3,670.81

3,500.00

725.00

2,491.97

3,500.00

3,670.81

3,500.00

0.00

19,077.21

20,000.00

384,422.02

379,041.25

450,000.00

392,100.54

450,000.00

384,422.02

379,041.25

450,000.00

411,177.75

470,000.00

0.00

250,000.00

0.00

250,000.00

1,032,368.01

923,683.04

1,154,500.00

974,189.60

1,403,500.00

Notes:

173

City of Mason, Ohio Fund 223.302 : Recreation Tax Fund

2011 Budget

Departmental Budget Detail Account Number

Description

223.302.52340 Professional Services 223.302.52342 Engineering Services Subtotal Contractual Services: 223.302.52510 Land & Land Improvement 223.302.52570 Recreation/Playground Equipment 223.302.52595 Repairs, Improvements & Replacements Subtotal Capital Outlay: 223.302.52610 Principal Retirement 223.302.52620 Interest Payment

2008 Actual Expenditures

2009 Actual Expenditures

7,195.00

11,255.00

2010 Budget 0.00

2010 Actual Expenditures 0.00

2011 Budget 0.00

0.00

175,000.00

7,998.00

0.00

7,195.00

11,255.00

175,000.00

7,998.00

0.00

86,228.32

2,000.00

0.00

5,939.00

0.00

342,207.06

61,557.00

0.00

57,004.10

0.00

175,000.00

428,435.38

63,557.00

0.00

62,943.10

175,000.00

5,600,000.00

0.00

0.00 0.00

250,600.00

0.00

Subtotal Debt Service:

5,850,600.00

0.00

Totals

6,286,230.38

74,812.00

175,000.00

70,941.10

175,000.00

Notes: 52595 Outdood Pool Repairs

174

City of Mason, Ohio Fund 603.506 : Waste Collection Fund

2011 Budget

Departmental Budget Detail 2010 Actual Expenditures

2008 Actual Expenditures

2009 Actual Expenditures

603.506.52110 Salaries and Wages

0.00

10,013.74

5,061.83

10,525.17

603.506.52120 Retirement

0.00

1,401.92

600.23

1,473.52

4,668.00

4,667.60

4,668.00

5,667.80

0.00

145.20

67.61

152.61

Account Number

Description

603.506.52130 Medical Insurance 603.506.52150 Medicare 603.506.52160 Workerâ&#x20AC;&#x2122;s Compensation Subtotal Personal Services: 603.506.52350 Contracts/Agreements 603.506.52370 Printing & Advertising Subtotal Contractual Services: 603.506.52410 Office Supplies 603.506.52450 Postage Subtotal Supplies & Materials: 603.506.52810 Refunds Subtotal Refunds & Reimbursements: Totals

2010 Budget

2011 Budget

2,192.60

0.00

400.55

0.00

315.76

6,860.60

4,668.00

16,629.01

10,397.67

18,134.86

1,376,002.71

1,427,549.64

1,512,800.00

1,482,806.72

1,577,600.00

576.13

0.00

1,850.00

543.14

1,000.00

1,376,578.84

1,427,549.64

1,514,650.00

1,483,349.86

1,578,600.00

0.00

250.00

0.00

297.00

0.00

500.00

297.00

0.00

250.00

0.00

500.00

-10.73

0.00

-10.73

0.00

1,383,725.71

1,432,217.64

1,531,529.01

1,493,747.53

1,597,234.86

Notes:

175

City of Mason, Ohio Fund 640.306 : Golf Course Fund

2011 Budget

Departmental Budget Detail 2008 Actual Expenditures

2009 Actual Expenditures

1,506,436.04

1,425,395.99

1,508,047.00

1,375,351.42

1,449,123.00

640.306.52120 Retirement

127,475.18

75,086.22

79,816.00

74,810.85

23,908.00

640.306.52130 Medical Insurance

150,356.69

164,096.68

183,040.00

199,468.96

229,867.00

640.306.52150 Medicare

112,669.73

106,738.37

124,343.00

101,141.96

116,833.00

47,632.97

34,247.33

50,625.00

17,532.02

37,026.00

Account Number

Description

640.306.52110 Salaries and Wages

640.306.52160 Workerâ&#x20AC;&#x2122;s Compensation

2010 Budget

2010 Actual Expenditures

2011 Budget

640.306.52170 Unemployment

20,647.01

31,522.49

44,355.00

28,641.16

39,316.00

Subtotal Personal Services:

1,965,217.62

1,837,087.08

1,990,226.00

1,796,946.37

1,896,073.00

640.306.52210 Training/Meeting Expense

4,778.19

3,240.46

3,375.00

1,022.65

2,525.00

640.306.52220 Memberships/Subscriptions

5,045.00

7,278.00

7,075.00

5,638.99

6,575.00

9,823.19

10,518.46

10,450.00

6,661.64

9,100.00

161,374.46

143,886.01

168,190.00

156,741.54

157,390.00

27,299.37

26,348.78

31,235.00

28,404.20

31,235.00

Subtotal Employee Development: 640.306.52310 Utilities 640.306.52320 Telephone/Pager Service 640.306.52330 Rents & Leases

21,868.85

19,384.43

21,285.00

14,677.96

17,745.00

640.306.52340 Professional Services

139,287.50

119,546.43

122,600.00

123,500.60

6,030.00

640.306.52350 Contracts/Agreements

218,176.28

210,665.62

228,093.00

188,315.51

167,310.00

29,968.88

28,038.39

32,400.00

27,832.22

28,500.00

640.306.52360 Insurance 640.306.52370 Printing & Advertising

19,086.65

10,412.33

17,600.00

16,212.94

13,000.00

Subtotal Contractual Services:

617,061.99

558,281.99

621,403.00

555,684.97

421,210.00

5,600.07

4,983.66

7,100.00

3,486.20

4,850.00

640.306.52420 Operational Supplies

441,189.81

343,080.32

404,874.00

355,289.46

388,790.00

640.306.52430 Repairs and Maintenance

159,016.83

104,900.95

146,250.00

91,311.76

118,350.00

640.306.52410 Office Supplies

640.306.52440 Small Tools/Minor Equipment/Computers

0.00

466.27

750.00

1,719.00

0.00

4,839.58

2,682.11

5,200.00

2,926.12

3,855.00

640.306.52460 Chemicals

85,447.01

103,934.92

113,900.00

76,040.64

83,800.00

640.306.52470 Fuel

39,004.18

25,837.25

34,570.00

22,297.52

22,600.00

640.306.52450 Postage

640.306.52480 Uniforms & Clothing Subtotal Supplies & Materials: 640.306.52580 Machinery & Equipment 640.306.52595 Repairs, Improvements & Replacements Subtotal Capital Outlay: 640.306.52610 Principal Retirement 640.306.52620 Interest Payment 640.306.52630 Service Fees Subtotal Debt Service: 640.306.52810 Refunds 640.306.52830 Remittances Subtotal Refunds & Reimbursements:

5,810.96

3,739.31

5,050.00

2,233.59

3,500.00

740,908.44

589,624.79

717,694.00

555,304.29

625,745.00

0.00

103,750.00

0.00

12,512.00

0.00

143,586.08

26,730.00

80,000.00

26,665.64

15,000.00

143,586.08

130,480.00

80,000.00

39,177.64

15,000.00

9,000,000.00

8,820,000.00

8,420,000.00

8,000,000.00

381,437.50

263,865.00

126,300.00

125,949.17

100,000.00

0.00

14,167.00

14,500.00

15,925.00

20,000.00

9,381,437.50

9,098,032.00

8,560,800.00

8,561,874.17

8,120,000.00

2,362.32

4,271.47

0.00

1,439.64

0.00

72,093.86

65,671.02

0.00

60,180.36

0.00

74,456.18

69,942.49

0.00

61,620.00

0.00

640.306.53341 Legal Services - City

0.00

60,000.00

640.306.53350 Contracts/Agreements - City

0.00

120,000.00

Subtotal Contractual Services: Totals

0.00

180,000.00

12,932,491.00

12,293,966.81

11,980,573.00

11,577,269.08

11,267,128.00

Notes:

176

City of Mason, Ohio Fund 801.710 : Employee Medical Insurance Fund

2011 Budget

Departmental Budget Detail Account Number

Description

801.710.52130 Medical Insurance 801.710.52140 Emp Wellness Program

2008 Actual Expenditures

2009 Actual Expenditures

2,582,058.33

3,234,583.08

2010 Budget 2,982,000.00

2010 Actual Expenditures 2,970,460.40

2011 Budget 3,320,000.00

0.00

7,467.50

68,000.00

72,300.35

80,000.00

Subtotal Personal Services:

2,582,058.33

3,242,050.58

3,050,000.00

3,042,760.75

3,400,000.00

Totals

2,582,058.33

3,242,050.58

3,050,000.00

3,042,760.75

3,400,000.00

Notes:

177

MUNICIPAL COURT

DESCRIPTION OF MASON MUNICIPAL COURT The Mason Municipal Court was established on January 1, 1965, pursuant to Ohio Revised Code 1901.02. Territorial jurisdiction for this southwest Ohio court includes the City of Mason and Deerfield Township of Warren County, Ohio. All requirements for the municipal court are established through state law and the Ohio judicial system. The municipal court judge is elected by the voters of Mason and Deerfield Township and serves a six-year term. The elected judge is solely responsible for the operations of the municipal court and its compliance with state law.

178

City of Mason, Ohio Fund 101.707 : Muncipal Court

2011 Budget

Departmental Budget Detail Account Number

Description

101.707.52110 Salaries and Wages 101.707.52120 Retirement 101.707.52130 Medical Insurance 101.707.52140 Emp Wellness Program

2010 Actual Expenditures

2008 Actual Expenditures

2009 Actual Expenditures

429,251.47

445,177.66

468,188.09

425,630.55

464,947.41

58,360.28

59,434.68

65,546.33

61,055.16

65,092.64

112,000.00

133,000.00

178,500.00

0.00

14,000.00

4,118.68

12,000.00

2010 Budget

2011 Budget

101.707.52150 Medicare

6,157.84

6,330.26

6,788.73

6,069.39

6,741.74

101.707.52160 Workerâ&#x20AC;&#x2122;s Compensation

9,099.28

14,305.22

18,727.52

10,517.51

13,948.42

614,868.87

658,247.82

706,250.68

640,391.29

741,230.21

2,086.87

3,012.53

3,000.00

2,781.29

3,000.00

Subtotal Personal Services: 101.707.52210 Training/Meeting Expense 101.707.52220 Memberships/Subscriptions

1,197.00

995.00

1,500.00

1,360.00

1,500.00

3,283.87

4,007.53

4,500.00

4,141.29

4,500.00

101.707.52310 Utilities

42,632.40

35,718.04

43,000.00

38,190.49

50,000.00

101.707.52320 Telephone/Pager Service

22,227.49

14,380.84

16,500.00

14,358.13

15,000.00

3,789.18

0.00

13,363.37

30,200.11

50,000.00

15,628.82

17,000.00

0.00

6,000.00

0.00

6,000.00

Subtotal Employee Development:

101.707.52330 Rents & Leases 101.707.52340 Professional Services 101.707.52341 Legal Services 101.707.52345 Court Appinted Counsel

0.00

25,000.00

40,000.00

101.707.52350 Contracts/Agreements

34,363.63

40,826.33

30,000.00

41,390.02

58,200.00

101.707.52360 Insurance

12,000.00

12,386.42

15,000.00

11,925.98

15,000.00

142.17

159.92

250.00

0.00

101.707.52370 Printing & Advertising 101.707.52390 Prisoner Expense

234.00

182.00

500.00

0.00

500.00

Subtotal Contractual Services:

128,752.24

133,853.66

161,250.00

146,493.44

201,700.00

9,378.84

8,000.00

8,664.68

8,000.00

16,535.11

10,189.79

9,000.00

8,617.92

9,000.00

315.77

254.44

2,000.00

596.29

2,000.00

101.707.52410 Office Supplies 101.707.52420 Operational Supplies 101.707.52430 Repairs and Maintenance 101.707.52440 Small Tools/Minor Equipment/Computers 101.707.52450 Postage 101.707.52470 Fuel Subtotal Supplies & Materials: 101.707.52810 Refunds Subtotal Refunds & Reimbursements: 101.707.53330 Rents & Leases - City Subtotal Contractual Services: Totals

0.00

400.00

0.00

12,364.41

14,297.41

15,000.00

14,885.23

15,000.00

991.34

1,327.98

6,000.00

1,100.45

3,000.00

39,585.47

34,069.62

40,400.00

33,864.57

37,000.00

1,000.00

0.00

1,000.00

125.00

1,000.00

0.00

1,000.00

125.00

1,000.00 250,000.00

250,000.00

1,037,490.45

1,080,178.63

1,163,400.68

1,075,015.59

1,235,430.21

Notes:

179

City of Mason, Ohio Fund 235.707 : Court Indigent Drivers Alcohol Fund

2011 Budget

Departmental Budget Detail Account Number

Description

235.707.52340 Professional Services 235.707.52349 Surplus Indigent Expense

2008 Actual Expenditures

2009 Actual Expenditures

2,441.52

24,129.92

2010 Budget 130,000.00

2010 Actual Expenditures 10,442.49

2011 Budget 25,000.00

0.00

21,284.00

30,000.00

Subtotal Contractual Services:

2,441.52

24,129.92

130,000.00

31,726.49

55,000.00

Totals

2,441.52

24,129.92

130,000.00

31,726.49

55,000.00

Notes:

180

City of Mason, Ohio Fund 236.707 : Municipal Court Clerk Computer Fund

2011 Budget

Departmental Budget Detail Account Number

Description

236.707.52110 Salaries and Wages 236.707.52120 Retirement 236.707.52130 Medical Insurance 236.707.52150 Medicare 236.707.52160 Workerâ&#x20AC;&#x2122;s Compensation Subtotal Personal Services: 236.707.52210 Training/Meeting Expense Subtotal Employee Development: 236.707.52320 Telephone/Pager Service 236.707.52330 Rents & Leases 236.707.52350 Contracts/Agreements Subtotal Contractual Services: 236.707.52420 Operational Supplies 236.707.52430 Repairs and Maintenance 236.707.52440 Small Tools/Minor Equipment/Computers Subtotal Supplies & Materials: 236.707.52540 Computers/Computer Equip. 236.707.52580 Machinery & Equipment Subtotal Capital Outlay: Totals

2010 Actual Expenditures

2008 Actual Expenditures

2009 Actual Expenditures

13,187.04

0.00

2,108.32

0.00

7,000.00

0.00

191.18

0.00

2010 Budget

2011 Budget

109.63

439.47

0.00

15,596.17

7,439.47

0.00

1,000.00

0.00

1,000.00

0.00

1,000.00

0.00

1,000.00

3,648.00

0.00

5,177.99

4,138.85

6,500.00

4,538.74

6,500.00

16,769.26

20,375.33

23,000.00

25,442.00

25,000.00

25,595.25

24,514.18

29,500.00

29,980.74

31,500.00

49.99

135.00

500.00

170.35

1,000.00

6,460.00

2,434.50

5,000.00

9,239.46

5,000.00

0.00

8,000.00

7,327.19

15,000.00

6,509.99

2,569.50

13,500.00

16,737.00

21,000.00

749.95

0.00

5,533.62

0.00 0.00

0.00

2,018.75

749.95

0.00

7,552.37

0.00

48,451.36

34,523.15

44,000.00

54,270.11

53,500.00

Notes:

181

City of Mason, Ohio Fund 237.707 : Municipal Court Computer Fund

2011 Budget

Departmental Budget Detail 2010 Actual Expenditures

2008 Actual Expenditures

2009 Actual Expenditures

0.00

8,922.00

0.00

8,922.00

0.00

237.707.52420 Operational Supplies

8,922.00

2,125.00

15,000.00

11,712.00

13,000.00

Subtotal Supplies & Materials:

8,922.00

2,125.00

15,000.00

11,712.00

13,000.00

Totals

8,922.00

11,047.00

15,000.00

11,712.00

13,000.00

Account Number

Description

237.707.52320 Telephone/Pager Service Subtotal Contractual Services:

Notes:

182

2010 Budget

2011 Budget

City of Mason, Ohio Fund 238.707 : Municipal Court Special Projects Fund

2011 Budget

Departmental Budget Detail 2010 Actual Expenditures

2008 Actual Expenditures

2009 Actual Expenditures

238.707.52110 Salaries and Wages

89,608.23

108,952.82

100,380.80

102,859.81

132,687.29

238.707.52120 Retirement

12,745.77

14,296.77

14,053.31

14,200.02

18,576.22

238.707.52130 Medical Insurance

70,000.00

42,000.00

35,000.00

42,500.00

0.00

847.60

3,000.00

548.16

0.00

630.32

899.93

1,455.52

793.45

1,923.97

Account Number

Description

238.707.52140 Emp Wellness Program 238.707.52150 Medicare 238.707.52160 Workerâ&#x20AC;&#x2122;s Compensation Subtotal Personal Services: 238.707.52210 Training/Meeting Expense Subtotal Employee Development:

2010 Budget

2011 Budget

4,385.19

2,986.28

4,015.23

2,574.06

3,980.62

177,369.51

169,983.40

157,904.87

155,975.50

199,668.10

0.00

1,000.00

0.00

1,000.00

0.00

1,000.00

0.00

1,000.00

238.707.52340 Professional Services

1,472.50

901.25

2,000.00

0.00

238.707.52350 Contracts/Agreements

20,382.50

36,006.18

25,000.00

17,389.80

20,000.00

Subtotal Contractual Services:

21,855.00

36,907.43

27,000.00

17,389.80

20,000.00

238.707.52420 Operational Supplies

1,935.72

985.02

1,000.00

751.72

5,000.00

0.00

1,446.65

0.00

238.707.52430 Repairs and Maintenance 238.707.52440 Small Tools/Minor Equipment/Computers Subtotal Supplies & Materials: 238.707.52530 Furniture, Fixtures & Office Machines 238.707.52540 Computers/Computer Equip. 238.707.52595 Repairs, Improvements & Replacements Subtotal Capital Outlay: Totals

0.00

2,599.24

0.00

1,935.72

985.02

1,000.00

4,797.61

5,000.00

0.00

8,000.00

8,413.69

0.00

17,911.18

0.00

0.00 0.00

0.00

8,000.00

10,727.10

17,911.18

0.00

16,000.00

19,140.79

0.00

219,071.41

207,875.85

202,904.87

197,303.70

225,668.10

Notes:

183

City of Mason, Ohio Fund 239.101 : Vehicle Immobilization Fee Fund

2011 Budget

Departmental Budget Detail Account Number

Description

239.101.52340 Professional Services

2008 Actual Expenditures

2009 Actual Expenditures

2010 Budget

2010 Actual Expenditures

2011 Budget

0.00

1,000.00

0.00

1,000.00

Subtotal Contractual Services:

0.00

1,000.00

0.00

1,000.00

Totals

0.00

1,000.00

0.00

1,000.00

Notes:

184

City of Mason, Ohio Fund 240.707 : Municipal Probation Services Fund

2011 Budget

Departmental Budget Detail 2010 Actual Expenditures

2008 Actual Expenditures

2009 Actual Expenditures

113,362.40

122,528.82

156,582.40

111,325.71

122,853.02

240.707.52120 Retirement

15,373.76

18,094.70

21,921.54

15,370.00

17,199.42

240.707.52130 Medical Insurance

28,000.00

42,000.00

28,000.00

51,000.00

1,613.91

1,738.31

2,270.44

1,592.82

1,781.37

Account Number

Description

240.707.52110 Salaries and Wages

240.707.52150 Medicare 240.707.52160 Workerâ&#x20AC;&#x2122;s Compensation

2010 Budget

2011 Budget

4,385.19

3,777.91

6,263.30

2,894.79

3,685.59

162,735.26

188,139.74

215,037.68

159,183.32

196,519.40

240.707.52210 Training/Meeting Expense

450.00

971.00

1,500.00

450.00

1,000.00

240.707.52220 Memberships/Subscriptions

150.00

170.00

300.00

245.00

0.00

600.00

1,141.00

1,800.00

695.00

1,000.00

240.707.52340 Professional Services

9,230.00

12,531.08

12,000.00

10,245.58

7,000.00

240.707.52350 Contracts/Agreements

11,953.21

2,770.00

3,000.00

21,183.21

15,301.08

15,000.00

13,245.58

10,000.00

0.00

500.00

1,256.44

299.12

2,000.00

31.25

1,000.00

0.00

500.00

1,000.00

0.00

500.00

Subtotal Personal Services:

Subtotal Employee Development:

Subtotal Contractual Services: 240.707.52410 Office Supplies 240.707.52420 Operational Supplies 240.707.52450 Postage 240.707.52470 Fuel Subtotal Supplies & Materials: Totals

179.23

46.79

1,000.00

0.00

500.00

1,435.67

1,345.91

4,500.00

531.25

2,500.00

185,954.14

205,927.73

236,337.68

173,655.15

210,019.40

Notes:

185

City of Mason, Ohio Fund 241.707 : Indigent Driver IDAM Fund

2011 Budget

Departmental Budget Detail Account Number

Description

241.707.52340 Professional Services

2008 Actual Expenditures

2009 Actual Expenditures

2010 Budget

2010 Actual Expenditures

2011 Budget

0.00

2,000.00

0.00

2,000.00

Subtotal Contractual Services:

0.00

2,000.00

0.00

2,000.00

Totals

0.00

2,000.00

0.00

2,000.00

Notes:

186

City of Mason Fund Index Operating Funds Number 101 206 211 213 232 233 234 235 236 237 238 239 240 241 602 603 608 630 640 801 802 803 804 805 806

Description

Department

General Fund Police Officer Training Fund Fire and Emergency Service CIC/ Veterans Memorial Police Crime Prevention Fund Law Enforcement Trust (MDF) Law Enforcement and Education Fund (DUI) Court Indigent Drivers Alcohol Municipal Court Clerk Computer Costs Municipal Court Computer Fund Municipal Court Special Project Fund Vehicle Immobilization Fee Fund Municipal Court Probation Services Municpal Court Indigent Driver (IDAM) Fund Sewer Revenue Waste Collection Stormwater Utility Community Center Golf Course Employee Medical Insurance Subdivision Inspection City Contribution Unclaimed Monies Mason Port Authority Community Improvement Corp

Police Fire Administration Police Police Police Court Court Court Court Court Court Court Public Utilities Administration Engineering & Building Parks & Recreation Administration Administration Engineering & Building Administration Administration Administration Administration

Debt Service Funds 301 401 402 403 404 405 419 501 619 620

General Bond Retirement Fund Tax Increment Financing Fund-JW Harris TIF Central Park TIF Mason Enterprise Parke TIF Tylersville Crossing TIF I-71 Corridor TIF Government Center Reserve Special Assessment Bond Retirement 2004 Sewer Bond 2004 Sewer Debt Reserve

102 201 202 204 205 223 612 614 635

General Capital Improvement Street Maintenance & Repair State Highway Improvement Street Subdivision Federal Grant Fund Recreation Improvement Sewer Expansion Sewer Replacement-Improvement Community Center Expansion Fund

Capital Improvement Funds Engineering & Building Engineering & Building Engineering & Building Parks & Recreation Public Utilities Public Utilities Parks & Recreation

187

City of Mason Fund Description General Fund – The chief operating fund for the City of Mason. The General Fund is used to account for all financial resources except those required to be accounted in another fund. General Capital Improvement – A separate division of the General Fund to reserve resources for capital improvements identified through the City’s capital improvement plan and to reserve funds for payment of short-term debt.

Special Revenue Funds: Special Revenue funds are used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specified purposes. Fire and Emergency Service – The Fire Levy revenue is accounted for separately for the operation of the Fire Department since the funds may only be used for fire and emergency medical services. Fire Capital Improvement – A part of the Fire and Emergency Medical Service Fund to set aside funds for capital improvements. Street Maintenance and Repair – 92.5% of the City’s share of state gasoline taxes and motor vehicle license fees is deposited into this fund. State law requires that such monies be spent on street construction and maintenance. All major street construction and improvements are paid from this fund. Resources restricted for street improvement are account for in the Street Improvement Fund. Debt proceeds, grants, contributions, and transfers from the General Fund are used to pay for the street improvements. State Highway Improvement - The remaining 7.5% of the City’s share of state gasoline taxes and motor vehicle license fees is deposited into this fund. State law requires that such monies be spent on state highways construction and improvements. Street Subdivision- Funds paid to maintain and improve streets in specific subdivisions are account for in the Street Subdivision Fund. Federal Grant – To account for federal grant monies that require a separate fund from the General Fund. This typically is a requirement for FEMA reimbursements. Police Officer Training – Funds paid from the State of Ohio that may only be used to provide police officer training CIC/Veterans Memorial - The loan and repayment for the Veterans Memorial is kept in a separate fund. Recreation Improvement - All major parks construction and improvements are paid from this fund. Resources restricted for park and recreation improvement are account for in the

188

Recreation Improvement Fund. Debt proceeds, grants, contributions, and transfers from the General Fund are used to pay for these improvements. Police Crime Prevention - This fund is used to account for donations received for the prevention of crime within the City. Revenues collected have been used to support the Cityâ&#x20AC;&#x2122;s National Night Out program. Drug Law Enforcement - To account for monies designated to be used for drug law enforcement from court fines and forfeitures. Law Enforcement and Education Trust - To account for monies received from court fines imposed for drivers convicted of driving under the influence of drugs and alcohol. Monies generated under this fund shall be used for enforcement and education of the public of such dangers. Indigent Driver Alcohol - This fund is used by municipal court to account for fees collected in conjunction with DUI offenses. Revenues received are used, by the court, for treatment and education of drug and alcohol offenders. Municipal Court Clerk Computer Costs - To account for monies received from court fines. Monies generated under this fund shall be used for computer related expenses of the Court. Municipal Court Computerization - This fund is used to account for a $2.00 fee assessed in conjunction with court costs. Revenues collected are used for computer education and training within the Municipal Court. Municipal Court Special Project - This fund is used to account for a $5.00 fee assessed in conjunction with court costs. Revenues collected are used for improvements to the Municipal Court facilities. Vehicle Immobilization Fee -This fund is used to account for reimbursements received from the State of Ohio for costs incurred with the Court ordered immobilization of a vehicle. Municipal Court Probation Services - To account for monies received from court fines. Monies generated under this fund shall be used for probation services provided by the Court. Municipal Court Indigent Driver Interlock and Alcohol Monitoring Fund (IDAM) - To account for monies received from OVI court fines. Monies generated under this fund shall be used for the cost of an immobilizing or disabling device, including a certified ignition interlock device or alcohol monitoring device provided by the Court Subdivision Inspection - This fund is used to account for the revenues received and expenses incurred for inspection services rendered for subdivision construction.

189

Debt Service Funds: The Debt Service Funds are used to account for the accumulation of resources and payment of general obligation bond principal and interest from governmental resources and special assessments levies when the government is obligated in some manner for payment. General Bond Retirement - To accumulate monies for the payment of long-term and shortterm debt issued without a vote of the people. Transfers from the .2% Capital Improvements and .3% Street Improvement Funds support this fund. Special Assessment Bond Retirement- To account for payment of bonds issued for improvements deemed to benefit specific properties against which assessments are levied. JW Harris TIF- To account for the financial resources, expenditures, and debt payment related to the development of 42 North Commerce Parke for JW Harris. Central Parke TIF- To account for the financial resources, expenditures, and debt payment related to the development of Central Park. Mason Enterprise Parke TIF- To account for the financial resources, expenditures, and debt payment related to the development of Mason Enterprise. Tylersville Crossing TIF- To account for the financial resources, expenditures, and debt payment related to the development of Tylersville Crossing. I-71 Corridor TIF- To account for the financial resources and expenditures related to the development of I-71 Corridor. Government Center Reserve- To account for the financial resources, expenditures, and debt payment related to the development of Mason Municipal Center.

Enterprise Funds: The Enterprise Funds are established to account for operations that are financed and operated in a manner similar to private business enterprises where the intent is that the expense of providing goods or services primarily or solely to the general public be financed or recovered primarily through user charges. Sewer Revenue â&#x20AC;&#x201C; To account for the operations of the sanitary sewer collection system and water reclamation plant. Primary source of revenue for this fund comes from service charges to customers. Sewer Expansion - To account for financial resources used for improvements to the sanitary sewer system and water reclamation plant. Sewer tap fees and permits restricted to system improvements are account for in the Sewer Expansion Fund.

190

Sewer Replacement & Improvement – The 2004 Sewer Mortgage Revenue Bonds’ indenture requires a minimum reserve each year for capital improvements. This fund meets the reserve requirement. 2004 Sewer Bond – To account for financial resources in a trust account for making the annual debt payment for the 2004 Sewer Mortgage Revenue Bonds. The City is required to make monthly payments from the Sewer Revenue Fund to be used for the semi-annual debt payment. 2004 Sewer Debt Reserve – The 2004 Sewer Mortgage Revenue Bonds’ indenture requires a minimum reserve to make the debt payment if the City would default of the semiannual debt payment. This fund meets the requirement and is maintain is a separate bank trust account. Waste Collection - To account for the operations of the City’s solid waste collection and recycling service. Sources of revenues for this fund come from service charges to customers, based on rates authorized by City Council. Storm Water Utility - To account for the operations and maintenance of the storm water utility and flood control system. Primary source of revenue for this fund comes from service charges to customers. Community Center – To account for the operations of the Mason Community Center. Primary source of revenue come from monthly membership passes and registration for various programs. Community Center Expansion – To account for the operations, capital outlay, and debt service for the Community Center Expansion. Golf Course – To account for the operations and maintenance of the golf course complex purchased by the City in 2007. Primary source of revenue comes from customers who utilizes the facility. Other Funds Employee Medical Insurance – An internal service fund to account for resources and expenditures for employee health, life, and disability benefits. City Contributions – To account for donations and contributions given to the City of Mason for specific and restrictive use. Unclaimed Monies – Agency fund used to account for funds not claimed by the owner of the funds. Most unclaimed funds is the result of outstanding checks issued by the City of Mason.

191

Mason Port Authority â&#x20AC;&#x201C; Agency fund to account for resources given to the Mason Port Authority Community Improvement Corporation â&#x20AC;&#x201C; Agency fund to account for resources given to the Mason Community Improvement Corporation

192

Category Personal Services

Employee Development Contractual Services

Supplies & Materials

Capital Outlay

Debt Service Transfers Refunds

Number Description 52110 52120 52130 52150 52160 52210 52220 52310 52320 52330 52340 52350 52360 52370 52390 52410 52420 52430 52440 52450 52460 52470 52480 52510 52520 52530 52540 52550 52560 52570 52580 50595 52599 52610 52620 52710 52810 52830

Salaries Retirement Medical Insurance Medicare Workers Compensation Training/Meeting Membership/Subscriptions Utilities Telephone/Pager Service Rents/Leases Professional Services Contracts/Agreements Insurance Printing & Advertising Prisoner Expense Office Supplies Operating Supplies Repair & Maintenance Small Tools/Equip/Computers Postage Chemicals Fuel Uniform & Clothing Land & Land Improvements Building & Building Improvements Furniture Fixtures & Equipment Computers/Computer Equipment Vehicle/Vehicular Equipment Utility Plant In Service Recreation/Playground Equipment Machinery & Equipment Repairs Improvements & Replacements Special Equipment Principal Interest Transfer Refunds Remittance

193

Short Glossary of Budget-Related Terms ADA –

Americans with Disabilities Act

Agency Funds –

Funds used to account for the various funds that are held by the City in the role of an agent for individuals, private organizations or other governmental units.

Appropriation –

Legal authorization to make expenditures and incur obligations for specified purposes.

Assessed Valuation –

Value given to real estate and some forms of personal property by the Assessor. This forms the basis for property taxes.

CAFR –

Comprehensive Annual Financial Report

Capital Improvement Plan – Plan of potential capital improvement projects that are tentatively planned by the City for the years to come. Capital Project Fund –

Fund used to account for the resources used for the acquisition or construction of the City’s capital improvements.

CDBG –

Community Development Block Grant

CIP –

Capital Improvement Plan, which includes the long-term planning for maintaining and improving City assets and infrastructure.

Debt Service Funds –

Funds used to account for the accumulation of resources for, and the payment of, general long-term debt principal and interest.

Encumbrance –

A commitment by the City to use appropriated funds for a specific purpose, effectively setting aside the funds.

Enterprise Funds –

Funds used to account for “business-like activities” that are similar to private business carried out by the City of Mason.

Expenditure –

The financial resources expended for operations, capital outlay and debt service.

FEMA –

Federal Emergency Management Agency

Fiscal Policy –

The expenditures that the City of Mason undertakes to provide goods and services as well as the way that those expenditures are financed.

194

GCWW –

Greater Cincinnati Water Works

General Fund –

Fund that is used to account for all financial resources that are not restricted as to their use or required to be accounted for in another fund.

GIS –

Geographic Information System

Infrastructure –

Long-lived physical assets that are typically stationary. Roadways and sewer lines are two examples.

Inside Millage –

Millage provided by the Constitution of the State of Ohio and is levied without being voted upon.

Internal Service Fund –

Fund used to account for the operations of a City department that provides services to other City departments or other governmental units on a cost reimbursed basis.

Major Fund –

Any governmental fund that meets the Governmental Accounting Standards Board Statement Number 34 criteria. Major funds are required to be stated separately in the fund financial statements.

Mason Matters –

Quarterly newsletter containing news about city services, information about City departments, calendars and other useful information.

Mill –

Method of computing property tax rates. 1 Mill = $1 for every $1,000 of assessed value.

Modified Accrual Basis of Accounting-

Method of accounting in which revenues are recognized in the period in which they become measurable and available and expenditures are recognized in the period in which they are incurred.

MVRMA –

Miami Valley Risk Management Association – The local selfinsurance pool that the City of Mason joined in 1997 in order to lower insurance costs.

NPDES –

National Pollutant Discharge Elimination System

ODNR –

Ohio Department of Natural Resources

OPWC –

Ohio Public Works Commission

195

Outside Millage –

Millage voted upon by the public.

Performance Measure –

Measurement of the progress of the implementation of strategies and activities.

Proprietary Funds –

Consist of two types: Enterprise Funds and Internal Service Funds.

Revenue –

Income received by the City of Mason that is used to support the programs and services provided by the City. Sources include earnings tax, property tax, service charges and grants.

Special Revenue Funds –

Funds used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specific purposes.

TIF –

Tax Increment Financing

196