Page # Item
1-2 Statement of Budget Analysis and Cash Summary by Fund3 Bank Reconciliation
4-8 General Fund Detail
City of Maple HeightsTable of ContentsFebruary 28, 2018
- 1 -
City of Maple HeightsStatement of Budget Analysis Target Percentage = 16.67% Target Percentage = 16.67%and Cash Summary by Fund Through February 28, 2018 Revenues Expenditures
Annual Budget Analysis Annual Budget AnalysisJan. 1, 2017 Annual YTD Annual YTD Ending Ending Outstanding Unencumbered
Fund Type Cash Balance Budget Actual Variance Percent Budget Actual Variance Percent Budget Cash Encumbrances Cash Balance
100 - General ($778,420.80) $12,408,057.00 $2,580,374.52 ($9,827,682.48) 20.80 $11,672,897.00 $1,579,323.82 $10,093,573.18 13.53 (43,260.80) $222,629.90 $171,519.52 $51,110.38
Special Revenue:201 - Computer Fee 109,142.57 10,000.00 928.00 (9,072.00) 9.28 43,000.00 5,190.78 37,809.22 12.07 76,142.57 104,879.79 381.67 104,498.12212 - S/A Street Lighting 1,005.30 508,900.00 116,700.00 (392,200.00) 22.93 484,000.00 78,186.47 405,813.53 16.15 25,905.30 39,518.83 37,036.66 2,482.17215 - Police Pension 26,919.15 74,590.00 33,000.00 (41,590.00) 44.24 74,500.00 0.00 74,500.00 0.00 27,009.15 59,919.15 0.00 59,919.15216 - Fire Pension 5,808.65 74,590.00 33,000.00 (41,590.00) 44.24 74,500.00 0.00 74,500.00 0.00 5,898.65 38,808.65 0.00 38,808.65219 - Water Use Charge 1,062,808.21 710,000.00 95,927.64 (614,072.36) 13.51 692,100.00 151,873.46 540,226.54 21.94 1,080,708.21 1,006,862.39 139.30 1,006,723.09224 - Inmate Commissary 30,027.05 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 30,027.05 30,027.05 0.00 30,027.05230 - Police Services Levy 125.51 495,558.00 222,000.00 (273,558.00) 44.80 495,558.00 84,442.52 411,115.48 17.04 125.51 137,682.99 23.10 137,659.89235 - Fire Services Levy 76,044.11 498,198.00 222,000.00 (276,198.00) 44.56 495,000.00 79,573.40 415,426.60 16.08 79,242.11 218,470.71 23.10 218,447.61240 - Senior Program 80,271.47 460,996.00 156,946.59 (304,049.41) 34.05 468,691.00 75,656.07 393,034.93 16.14 72,576.47 161,561.99 5,913.41 155,648.58251 - Solid Waste Collection 558,210.77 1,839,900.00 141.25 (1,839,758.75) 0.01 1,743,000.00 264,818.59 1,478,181.41 15.19 655,110.77 293,533.43 122,654.14 170,879.29252 - Ambulance Billing Service 26,331.16 710,800.00 98,826.76 (611,973.24) 13.90 704,000.00 92,210.51 611,789.49 13.10 33,131.16 32,947.41 48,087.17 (15,139.76)253 - FEMA Fire Grant 0.76 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.76 0.76 0.00 0.76254 - Recreation Donation 1,157.50 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,157.50 1,157.50 0.00 1,157.50255 - Small Business Grant 0.00 200,000.00 0.00 (200,000.00) 0.00 200,000.00 0.00 200,000.00 0.00 0.00 0.00 0.00 0.00256 - EMS Grant 744.74 0.00 15,125.00 15,125.00 N/A 0.00 15,816.00 (15,816.00) 0.00 744.74 53.74 0.00 53.74270 - SCM&R 1,079,245.01 846,000.00 189,611.89 (656,388.11) 22.41 825,800.00 114,700.64 711,099.36 13.89 1,099,445.01 1,154,156.26 25,360.97 1,128,795.29271 - State Highway 195,062.18 73,211.12 12,140.16 (61,070.96) 16.58 71,000.00 9,664.65 61,335.35 13.61 197,273.30 197,537.69 1,363.00 196,174.69272 - Municipal Motor Vehicle License 19,822.50 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 19,822.50 19,822.50 0.00 19,822.50274 - Drug Law Enforcement 126,658.15 10,608.00 600.00 (10,008.00) 5.66 19,500.00 2,760.00 16,740.00 14.15 117,766.15 124,498.15 3,580.00 120,918.15280 - Economic Development Fund 14,705.27 0.00 0.00 0.00 N/A 0.00 1,925.00 (1,925.00) 0.00 14,705.27 12,780.27 0.00 12,780.27289 - Housing Foreclosure 312,491.58 66,988.33 10,250.00 (56,738.33) 15.30 25,000.00 250.00 24,750.00 1.00 354,479.91 322,491.58 0.00 322,491.58290 - Housing Revitalization 2,638.47 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,638.47 2,638.47 0.00 2,638.47295 - SAFER Grant 1.80 485,211.74 186,314.88 (298,896.86) 38.40 485,600.00 104,442.64 381,157.36 21.51 (386.46) 81,874.04 39.50 81,834.54
Special Revenue 3,729,221.91 7,065,551.19 1,393,512.17 (5,672,039.02) 19.72 6,901,249.00 1,081,510.73 5,819,738.27 15.67 3,893,524.10 4,041,223.35 244,602.02 3,796,621.33
Debt Service:390 - Bond Retirement 162.83 1,199,000.00 288,000.00 (911,000.00) 24.02 1,183,297.00 0.00 1,183,297.00 0.00 15,865.83 288,162.83 0.00 288,162.83
Debt Service 162.83 1,199,000.00 288,000.00 (911,000.00) 24.02 1,183,297.00 0.00 1,183,297.00 0.00 15,865.83 288,162.83 0.00 288,162.83
- 2 -
City of Maple HeightsStatement of Budget Analysis Target Percentage = 16.67% Target Percentage = 16.67%and Cash Summary by Fund Through February 28, 2018 Revenues Expenditures
Annual Budget Analysis Annual Budget AnalysisJan. 1, 2017 Annual YTD Annual YTD Ending Ending Outstanding Unencumbered
Fund Type Cash Balance Budget Actual Variance Percent Budget Actual Variance Percent Budget Cash Encumbrances Cash Balance
Capital Projects:410 - Capital Improvement 39,884.53 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 39,884.53 39,884.53 9,930.40 29,954.13
471 - Street Improvement 31,962.80 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 31,962.80 31,962.80 0.00 31,962.80480 - Home Exterior Maintenance 0.55 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.55 0.55 0.00 0.55
Capital Projects 71,847.88 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 71,847.88 71,847.88 9,930.40 61,917.48
Enterprise:560 - Recreation Banners 2,150.85 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,150.85 2,150.85 0.00 2,150.85
Enterprise 2,150.85 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,150.85 2,150.85 0.00 2,150.85
Agency:701 - D.A.R.E. Program 9,033.27 525.00 0.00 (525.00) 0.00 500.00 0.00 500.00 0.00 9,058.27 9,033.27 0.00 9,033.27730 - Mayors Court 152,515.18 200,000.00 39,511.00 (160,489.00) 19.76 198,000.00 17,484.50 180,515.50 8.83 154,515.18 174,541.68 0.00 174,541.68734 - Arch.-Engineer Plan 4,366.77 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4,366.77 4,366.77 0.00 4,366.77736 - Trust and Agency 513,683.24 0.00 0.00 0.00 0.00 0.00 355.00 (355.00) 0.00 513,683.24 513,328.24 0.00 513,328.24741 - Enterprise Park 590.44 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 590.44 590.44 0.00 590.44743 - 3% OBBS Fees 6,855.69 4,000.00 442.27 (3,557.73) 11.06 4,500.00 414.07 4,085.93 9.20 6,355.69 6,883.89 276.22 6,607.67
Agency 687,044.59 204,525.00 39,953.27 (164,571.73) 19.53 203,000.00 18,253.57 184,746.43 8.99 688,569.59 708,744.29 276.22 708,468.07
Total All Funds $3,712,007.26 $20,877,133.19 $4,301,839.96 ($16,575,293.23) 20.61 $19,960,443.00 $2,679,088.12 $17,281,354.88 13.42 $4,628,697.45 $5,334,759.10 $426,328.16 $4,908,430.94
- 3 -
City of Maple HeightsBank ReconciliationFebruary 28, 2018
Bank Balance:Bank Statements:Operating - Key Bank $5,662,884.39Operating - Citizens 3,807.44STAR Ohio 8,492.20Payroll - Key Bank 2,403.38Mayors Court - Key Bank 43,107.70Petty Cash 3,000.00
Total Statements 5,723,695.11
Adjustments to Bank Balance:Outstanding Checks (388,936.01)
Adjusted Bank Balance $5,334,759.10
Book Balance:Total All Funds - per SSI System $5,334,759.10
Difference 0.00
- 4 -
2018 2018 YTD Percent of Budget 2017Budget Actual Variance Received/Expended Actual
RevenuesProperty Tax $2,317,000.00 $1,115,000.00 ($1,202,000.00) 48.12% $1,487,078.25Income Tax 7,120,400.00 1,129,158.12 (5,991,241.88) 15.86% 7,218,119.92
Taxes 9,437,400.00 2,244,158.12 (7,193,241.88) 23.78% 8,705,198.17
Local Government 737,998.00 136,826.97 (601,171.03) 18.54% 741,523.63Homestead and Rollback 240,000.00 0.00 (240,000.00) 0.00% 240,774.43Cigarette License 0.00 0.00 0.00 0.00% 1,345.10Liquor Permits 4,590.00 0.00 (4,590.00) 0.00% 21,775.25Estate Tax 0.00 0.00 0.00 0.00% 0.00Community Diversion Grant 9,000.00 0.00 (9,000.00) 0.00% 12,000.00Community Recycling Grant 3,000.00 0.00 (3,000.00) 0.00% 4,987.00Other Intergovernmental 0.00 0.00 0.00 0.00% 0.00
Intergovernmental 994,588.00 136,826.97 (857,761.03) 13.76% 1,022,405.41
Jail Phone 1,780.00 758.00 (1,022.00) 42.58% 806.95Police Services 3,250.00 512.50 (2,737.50) 15.77% 5,173.17Police Nuisance Fees 250.00 0.00 (250.00) N/A 3,866.17Demolition 3,500.00 0.00 (3,500.00) 0.00% 0.00Board Ups 10,800.00 0.00 (10,800.00) 0.00% 10,566.81Grass Cutting 239,000.00 0.00 (239,000.00) 0.00% 240,951.94Special Assessments 8,000.00 672.66 (7,327.34) 8.41% 2,701.21
Charges for Services 266,580.00 1,943.16 (264,636.84) 0.73% 264,066.25
Community Diversion 2,850.00 110.00 (2,740.00) 3.86% 7,775.00Cable Franchise Fees 253,170.00 30,047.23 (223,122.77) 11.87% 270,419.69Cell Tower Rental Fees 10,299.00 1,910.18 (8,388.82) 18.55% 11,268.34Permits 656,990.00 88,190.10 (568,799.90) 13.42% 626,130.04Other Fees 26,145.00 1,495.25 (24,649.75) 5.72% 27,500.12
Licenses Permits and Fees 949,454.00 121,752.76 (827,701.24) 12.82% 943,093.19
Fines and Forfeitures 220,000.00 29,571.57 (190,428.43) 13.44% 235,991.52
Interest 1,000.00 27.81 (972.19) 2.78% 103.55
Gifts and Donations 2,200.00 0.00 (2,200.00) 0.00% 2,361.92
Employee Health Care 204,445.00 31,972.10 (172,472.90) 15.64% 181,746.91Refunds 0.00 1,498.51 1,498.51 N/A 155,396.80Sale of Equipment 75,000.00 3,700.00 (71,300.00) 4.93% 67,807.41Other 257,390.00 8,923.52 (248,466.48) 3.47% 31,322.38
Other Miscellaneous 536,835.00 46,094.13 (490,740.87) 8.59% 436,273.50
Total Revenues 12,408,057.00 2,580,374.52 (9,827,682.48) 20.80% 11,609,493.51
City of Maple HeightsGeneral Fund
As of February 28, 2018
- 5 -
2018 2018 YTD Percent of Budget 2017Budget Actual Variance Received/Expended Actual
City of Maple HeightsGeneral Fund
As of February 28, 2018
Expenditures:Police (1100) Personal Services 3,040,200.00 462,267.48 2,577,932.52 15.21% 2,682,128.33 Other 0.00 0.00 0.00 0.00% 0.00
Total Police 3,040,200.00 462,267.48 2,577,932.52 15.21% 2,682,128.33
Auxiliary Police (1110) Personal Services 62,800.00 9,504.05 53,295.95 15.13% 60,682.59 Other 0.00 0.00 0.00 0.00% 0.00
Total Auxiliary Police 62,800.00 9,504.05 53,295.95 15.13% 60,682.59
Fire (1200) Personal Services 3,054,500.00 504,966.68 2,549,533.32 16.53% 2,847,735.13 Other 0.00 0.00 0.00 0.00% 0.00
Total Fire 3,054,500.00 504,966.68 2,549,533.32 16.53% 2,847,735.13
Dispatcher & Secretaries (1300) Personal Services 116,000.00 17,240.16 98,759.84 14.86% 146,228.76 Other (Central Dispatch) 687,660.00 103,937.94 583,722.06 15.11% 579,353.12
Total Dispatchers & Secretaries 803,660.00 121,178.10 682,481.90 15.08% 725,581.88
School Guards (1310) Personal Services 45,000.00 4,193.10 40,806.90 9.32% 35,411.81 Other 0.00 0.00 0.00 0.00% 0.00
Total School Guards 45,000.00 4,193.10 40,806.90 9.32% 35,411.81
Jail Administrators (1350) Personal Services 425,000.00 69,421.50 355,578.50 16.33% 418,246.74 Other 35,100.00 5,602.12 29,497.88 15.96% 33,304.88
Total Jail Administrators 460,100.00 75,023.62 385,076.38 16.31% 451,551.62
Total Security of Persons and Property 7,466,260.00 1,177,133.03 6,289,126.97 15.77% 6,803,091.36
Public Health (2000) Other 98,000.00 0.00 98,000.00 0.00% 90,701.00
Total Public Health 98,000.00 0.00 98,000.00 0.00% 90,701.00
Recreation (3000) Personal Services 3,500.00 0.00 3,500.00 0.00% 7.82 Other 10,000.00 0.00 10,000.00 0.00% 5,352.56
Total Leisure Time Activities 13,500.00 0.00 13,500.00 0.00% 5,360.38
Nutrition Services Personal Services 0.00 0.00 0.00 0.00% 5,365.04 Other 0.00 0.00 0.00 0.00% 0.00
Total Nutrition Services 0.00 0.00 0.00 0.00% 5,365.04
- 6 -
2018 2018 YTD Percent of Budget 2017Budget Actual Variance Received/Expended Actual
City of Maple HeightsGeneral Fund
As of February 28, 2018
Building Commissioner (4000) Personal Services 261,185.00 29,088.79 232,096.21 11.14% 159,650.24 Other 439,020.00 45,917.72 393,102.28 10.46% 383,079.76
Total Building Commissioner 700,205.00 75,006.51 625,198.49 10.71% 542,730.00
Community Planning and Zoning Board (4000) Personal Services 5,500.00 478.58 5,021.42 8.70% 5,307.23 Other 2,000.00 216.00 1,784.00 10.80% 1,850.88
Total Community Planning and Zoning 7,500.00 694.58 6,805.42 19.50% 7,158.11
Total Community Environment 707,705.00 75,701.09 632,003.91 10.70% 555,253.15
Service Director (5000) Personal Services 62,550.00 16,396.61 46,153.39 26.21% 42,031.14 Other 650.00 84.80 565.20 13.05% 489.39
Total Service Director 63,200.00 16,481.41 46,718.59 26.08% 42,520.53
Mechanics (5200) Personal Services 134,810.00 14,326.48 120,483.52 10.63% 69,196.36 Other 15,100.00 2,398.47 12,701.53 15.88% 12,582.42
Total Mechanics 149,910.00 16,724.95 133,185.05 11.16% 81,778.78
Total Basic Utility Services 213,110.00 33,206.36 179,903.64 15.58% 124,299.31
Mayor's Office (7110) Personal Services 210,000.00 34,254.18 175,745.82 16.31% 195,543.09 Other 10,200.00 426.37 9,773.63 4.18% 11,518.98
Total Mayor's Office 220,200.00 34,680.55 185,519.45 15.75% 207,062.07
Finance (7120) Personal Services 258,000.00 42,955.86 215,044.14 16.65% 259,515.53 Other 16,000.00 564.54 15,435.46 3.53% 7,382.77
Total Finance 274,000.00 43,520.40 230,479.60 15.88% 266,898.30
Legal (7130) Personal Services 147,500.00 21,621.15 125,878.85 14.66% 149,522.36 Other 84,000.00 6,973.95 77,026.05 8.30% 44,063.31
Total Legal 231,500.00 28,595.10 202,904.90 12.35% 193,585.67
Election Expense (7140) Other 55,000.00 0.00 55,000.00 0.00% 3,359.20
Total Election Expense 55,000.00 0.00 55,000.00 0.00% 3,359.20
- 7 -
2018 2018 YTD Percent of Budget 2017Budget Actual Variance Received/Expended Actual
City of Maple HeightsGeneral Fund
As of February 28, 2018
Engineering (7150) Personal Services 0.00 0.00 0.00 0.00% 93.17 Other 0.00 0.00 0.00 0.00% 0.00
Total Engineering 0.00 0.00 0.00 0.00% 93.17
Lands and Building (7160) Personal Services 73,000.00 9,024.85 63,975.15 12.36% 46,954.81 Other 604,000.00 67,797.68 536,202.32 11.22% 568,444.95
Total Lands and Building 677,000.00 76,822.53 600,177.47 11.35% 615,399.76
Civil Service (7180) Personal Services 7,000.00 176.58 6,823.42 2.52% 1,844.50 Other 500.00 0.00 500.00 0.00% 0.00
Total Civil Service 7,500.00 176.58 7,323.42 2.35% 1,844.50
Human Resources (7190) Personal Services 85,900.00 15,306.66 70,593.34 17.82% 93,872.30 Other 28,000.00 905.90 27,094.10 3.24% 20,603.32
Total Human Resources 113,900.00 16,212.56 97,687.44 14.23% 114,475.62
Council (7210) Personal Services 117,422.00 18,242.61 99,179.39 15.54% 115,090.42 Other 15,000.00 548.00 14,452.00 3.65% 8,835.82
Total Council 132,422.00 18,790.61 113,631.39 14.19% 123,926.24
Clerk of Council (7220) Personal Services 64,000.00 10,499.19 53,500.81 16.40% 62,035.58 Other 1,000.00 124.18 875.82 12.42% 327.64
Total Clerk of Council 65,000.00 10,623.37 54,376.63 16.34% 62,363.22
Mayor's Court Personal Services 40,200.00 6,894.80 33,305.20 17.15% 41,061.15 Other 2,500.00 274.90 2,225.10 11.00% 1,591.25
Total Mayor's Court 42,700.00 7,169.70 35,530.30 16.79% 42,652.40
Miscellaneous
Personal Services 2,000.00 1,972.39 27.61 98.62% 41,132.07 Other 412,000.00 23,619.55 388,380.45 5.73% 534,920.74
Total Miscellaneous 414,000.00 25,591.94 388,408.06 6.18% 576,052.81
Total General Government 2,233,222.00 262,183.34 1,971,038.66 11.74% 2,207,712.96
- 8 -
2018 2018 YTD Percent of Budget 2017Budget Actual Variance Received/Expended Actual
City of Maple HeightsGeneral Fund
As of February 28, 2018
Transfers Out Transfer - Street Lighting 260,000.00 0.00 260,000.00 0.00% 242,824.00 Transfer - Ambulance Billing 150,000.00 0.00 150,000.00 0.00% 0.00 Transfer - Police Service Levy 0.00 0.00 0.00 0.00% 19,963.00 Transfer - FEMA Fire Grant 0.00 0.00 0.00 0.00% 57,625.00 Transfer - Small Business Grant 50,000.00 0.00 50,000.00 0.00% 0.00 Transfer - SAFER Grant 0.00 0.00 0.00 0.00% 32,988.00 Transfer - Bond Retirement 450,000.00 0.00 450,000.00 0.00% 482,527.00
Total Transfers Out 910,000.00 0.00 910,000.00 0.00% 835,927.00
Advances Out Advance - Street Lighting 6,700.00 6,700.00 0.00 100.00% 0.00 Advance - Ambulance Billing 12,300.00 12,300.00 0.00 100.00% 0.00 Advance - EMS Grant 12,100.00 12,100.00 0.00 100.00% 0.00
Total Advances 31,100.00 31,100.00 0.00 300.00% 0.00
Total Expenditures $11,672,897.00 $1,579,323.82 $10,093,573.18 13.53% $10,622,345.16
City of Maple Heights
Fiscal Emergency Recovery Plan
As presented by the
Mayor of the City of Maple Heights
Annette Blackwell
& Members of City Council
March 21, 2018
City of Maple Heights Financial Recovery Plan
March 21, 2018
Table of Contents
Page Item
1 Table of Contents
2 – 4 Financial Recovery Plan
5 Action Items
6 Shared Services
7 – 13 General Fund Forecast
14 – 15 Forecast Assumptions
15 Past Due Accounts Payable
- 1 -
City of Maple Heights Financial Recovery Plan
March 21, 2018
Objective of the Financial Plan:
In accordance with Section 118.06, Ohio Revised Code, the Mayor must submit to the Financial Planning and Supervision Commission ("Commission") a Financial Plan ("the Plan") as approved by ordinance or resolution of the Maple Heights City Council ("City Council") within 120 days after the first meeting of the Commission (September 24, 2015). The main objective of the Plan is to eliminate all fiscal emergency conditions which were determined by the Auditor of the State pursuant to Section 118.04, Ohio Revised Code. The Plan identifies the action to be taken by the City to restore the fiscal integrity of the City. It also serves as a master plan by which all future appropriation measures must comply and directs the correction of issues essential to financial recovery. The Plan may be amended in the same manner as its initial passage.
The actions that are to be taken by the City and legal authority, and the approximate dates of the commencement and completion are incorporated herein.
The matters that need to be addressed by the City of Maple Heights (“the City”) Financial Recovery Plan in order to eliminate its fiscal emergency conditions are set forth below:
The Budget Process - Appropriations:
By virtue of Ohio law, the City of Maple Heights is required to balance its annual operating budget. Accordingly, the City's administration is committed to address each of the projected deficits through a series of demanding actions designed to increase operating revenues and/or decrease operating expenditures/expenses. The annual appropriations process shall be accomplished for the General Fund and any deficit funds through the City’s rolling five-year forecast incorporated herein and will match the City’s budget.
The City’s budget shall be monitored on a continuing basis, both by the Fiscal Officer and the Financial Supervisor. In order to ensure that revenues are meeting projected levels, estimated revenues shall be compared to actual revenues received on at least a monthly basis. If significant differences are noted, an Amended Certificate of Estimated Resources shall be requested from the County Budget Commission. At no time should appropriations exceed the estimated revenues; therefore, if a reduced Amended Certificate of Estimated Resources is necessary, appropriations shall be reduced accordingly through ordinance. Expenditures must always be less than or equal to the Council-approved appropriations. The most current Certificate if Estimated Revenues and Council-approved appropriations shall be recorded in the City’s accounting software to enable monitoring of the budget.
The City will only encumber the amounts it will be spending during the current year and not the entire amount of the project.
On or before December 31st of each year the City the City Council shall adopt budget appropriations for the upcoming year that begins January 1st. Failure to do so is in violation of the Plan and the City shall be subject to remedies and penalties as prescribed in Chapter 118 of the Ohio Revised Code.
In order to accomplish this, the following procedures shall be followed while the City remains in fiscal emergency:
- 2 -
City of Maple Heights Financial Recovery Plan
March 21, 2018
Format for Appropriations: The appropriations will be at the department, personal services, and other level at minimum; and will match the Mayor’s Estimate.
a. The Finance Director shall update the estimated revenue projections included in the rolling five-year forecast no later than September 15th every year that the City remains in fiscal emergency. This starts the budget process.
b. On or before October 1st of each year all department heads and all other branches of government shall submit their departmental budgets to the Finance Director and the Mayor. The departmental budgets shall provide a detailed narrative explaining the need for the monies requested. If any department budget includes appropriations from grant dollars specific to their department, the grant requirements, dollar amount, and grant period shall be included with the documentation.
c. On or before November 1st of each year the Mayor shall submit to City Council the Mayor’s Estimate with the format for appropriations at the department, personal services, and other level at a minimum.
d. On or before December 1st, City Council shall complete its budget hearings on the Mayor's Estimate. Within 7 days from passage, the Clerk of City Council shall forward to Financial Supervisor the proposed appropriations ordinance resulting from City Council’s budget hearings on the Mayor’s Estimate.
e. After the Financial Supervisor’s review of the proposed appropriations ordinance and no later than December 31st, City Council shall adopt an appropriations ordinance for the upcoming fiscal year that is consistent with all modifications set forth by the Financial Supervisor. Failure to do so is in violation of the Plan and the City shall be subject to remedies and penalties as prescribed in Chapter 118 of the Ohio Revised Code.
Financial Reports:
The City of Maple Heights' Finance Department shall close the preceding month's books and reconcile to the bank by the 12th day of the following month. A copy of the financial reports for the preceding month shall be sent to the Mayor, City Council and the Financial Supervisor:
a. Statement of Cash Position – all funds
b. Monthly Bank Reconciliation – with support for all amounts on reconciliation. The monthly reconciliation shall be submitted no later than the 15th of the following month.
c. Revenue Report – includes estimated revenues and year-to-date actual revenue received.
d. Expenditure Report – includes appropriations and year-to-date actual expenditures.
e. Listing of all Accounts Payable – any bill more than 30 days past due, including payroll/benefit related items such as health insurance payments, amounts owed to the pension systems, and all other payables.
- 3 -
City of Maple Heights Financial Recovery Plan
March 21, 2018
Assurances of the Financial Plan:
1. The City will conform to statutes with respect to tax budgets and appropriation measures.
2. The City will establish monthly levels of expenditures and encumbrances pursuant to division (B)(2) of Section 118.07 of the Ohio Revised Code.
3. The amount and purpose of any issue of debt obligations will not exceed debt limits supported by appropriate certification by the City’s Finance Director and the County Auditor.
4. The City will prepare a financial forecast for a five-year period in accordance with the standards issued by the Auditor of State. (See Appendix A).
5. The City will address and implement Auditor of State comments from the Report of Accounting Methods.
Based on the implementation of the items in this Plan, the City anticipates applying for termination of Fiscal Emergency status in 2019.
Respectfully submitted,
Annette M. Blackwell Ron Jackson Mayor, City of Maple Heights President, Maple Heights City Council
Financial Plan Approvals Date
By City of Maple Heights Council on ________________________
By Financial Planning and Supervision Commission on ________________________
- 4 -
City of Maple Heights Financial Recovery Plan
March 21, 2018
Action Items:
Reference Effect on ForecastNumber Actions Begin Completion Bottom Line:
Revenue Generating Actions 2018 through 2022:
a Pennzoil_Quaker State Co. installment payments, 35 months @ $9,750, 1 month @$9,645.57 due to RITA refund for 2011 overpayment of $350,895.57
June, 2014 Completed RITA refund has been fully repaid. RITA fees have been reduced in the general fund by $117,000 per year beginning in 2018.
b Bogg Equipment Opened 1/2016; $624,000 annual payroll
May, 2016 Completed Increased RITA income of $5,300 included in Muncipal Income Taxes of the general fund.
c Bruder Manufacturing Opened in 2016; $1 million annual payroll
October, 2016 Completed Increased RITA income of $18,000 included in Muncipal Income Taxes of the general fund.
d Signature Health opened in May, 2017; $700,000 annual payroll
May, 2017 Completed Increased RITA income of $5,300 included in Municipal Income Taxes of the general fund
e Southgate Bowling Lanes opened in June 2017 with 20-25 part-time employees
June, 2017 Completed Increased RITA income of $3,000 included in Muncipal Income Taxes of the general fund.
f Sides-To-Go restaurant opened June 2017 with 10-15 part-time employees
June, 2017 Completed Increased RITA income of $1,500 included in Muncipal Income Taxes of the general fund.
g Shoppers World will opened late August 2017 with 25-30 part-time employees
August, 2017 Completed Estimated RITA income of $3,000 for a full year of collectinos to the general fund beginning in 2018.
h The subsidy to the Senior Programs was cut. April, 2015 Completed Savings will be approximately $250,000 annually.
i Proposed Phone System Changes June, 2018 Ongoing Changes to contract will save the City $29,208. Of that, $28,000 has been reduced in the Utilities expenditure of the general fund.
j Bureau of Workers' Compensation Premium Refund
June, 2017 Completed The City received a 66 percent rebate on their 2015 year end premium payment. Additional $110,000 to the general fund in 2017.
k Sell, lease or trade of non-essential City assets using GovDeals
May, 2015 Ongoing City anticipates to receive an additional $10,000 in 2018.
l Save-A-Lot opened March, 2018 with 15-20 part-time employees
March, 2018 Ongoing Estimated RITA income of $2,425 in 2018 to the general fund; and $4,850 for a full year of collections beginning in 2019.
m Family Dollar opened February 2018 February, 2018 Ongoing Estimated additional RITA income of $4,400 to the general fund in 2018 and increase to $4,800 per year in 2019.
n Development memorandum of understanding July, 2017 Ongoing The City is expecting to sell approximately 15 homes. Through the agreement, they are expected to receive $8,000 per home.
o Annual Rental Registration July, 2018 Ongoing The City will re-institute a yearly rental registration ofrental homes and apartments. City anticipates to receive an additional $350,000 to the general fund in 2018 and increase to $660,000 per year in 2019.
p Longwood Beauty Supply opened in August, 2017 with 5-7 part-time retail employees
August, 2017 Ongoing Estimated additional RITA income of $800 to the general fund in 2018.
q Clifton Steel expanding operations and closing their Streetsboro plant
May, 2018 Ongoing Pending expansion, estimated RITA income of $39,000 to the general fund with a full year of collections beginning in 2019.
r Building Permit Fee Schedule Increase 2018 Ongoing No effect currently forecasted.
- 5 -
City of Maple Heights Financial Recovery Plan
March 21, 2018
Shared Services (not all inclusive):
1. The City of Maple Heights (“the City”) has joined with Garfield Heights and Bedford Heights to form the Southeast Emergency Communication Center (Center) to be operated from the City of Bedford Heights. This consortium will serve as a regional dispatch center for the (3) communities and afford them with shared resources. The City will save the costs of updating much needed equipment that has been funded through a grant awarded to Bedford Heights for the Center. The Center was opened in 2015. The Center will dissolve effective July, 2018.
2. The City is a member of the Southeast Area Law Enforcement Agency (SEALE), a collaboration of police departments from seven (7) southeastern Cleveland suburbs. These communities include Bedford, Bedford Heights, Garfield Heights, Maple Heights, Solon, Oakwood Village and Walton Hills. Together the police officers, dispatchers, and fire/paramedics join together to form the SWAT Team, Bomb Unit, Crisis Intervention Team, Special Communication Unit, Special Tactical Operations Rescue Medics Child Abduction Response Team, the SEALE Training Academy and the SEALE Narcotics Task Force.
3. The City is a member of the Chagrin Southeast Regional Hazmat Response Team that consists of firefighters from 30 local southeastern Cleveland suburbs that provide hazardous material and confined space response to participating member fire departments when needed in a crisis situation.
4. The City is a member of the Northeast Ohio Public Energy Council (NOPEC) 129 member communities strong. NOPEC’s mission is to provide the lowest possible rates to the member community’s residents and businesses in the highly volatile deregulated energy marketplace.
5. The City has signed an agreement with the Chagrin Valley Dispatch effective July, 2018. The Chagrin Valley Dispatch is a communication center for 17 municipalities of the Chagrin Valley and greater Cleveland area. This dispatch center is the first step to providing emergency services to over 125,000 residents. Certified staff members and state of the art communication systems will allow the City to initiate, coordinate and record services of all first responders. The City will save the costs of updating outdated equipment and the fixed costs are spread across the member communities.
- 6 -
2015
2016
2017
2018
2019
2020
2021
2022
Act
ual
Act
ual
Act
ual
Fore
cast
edFo
reca
sted
Fore
cast
edFo
reca
sted
Fore
cast
edR
even
ues
Prop
erty
Tax
es$1
,589
,921
$1,4
65,6
12$1
,487
,078
$2,3
17,0
00$2
,432
,850
$2,4
32,8
50$2
,432
,850
$2,4
32,8
50M
unic
ipal
Inco
me
Tax
7,15
8,75
77,
132,
745
7,21
8,12
07,
120,
400
7,12
0,40
07,
120,
400
7,12
0,40
07,
120,
400
Inte
rgov
ernm
enta
l1,
092,
077
1,02
3,86
51,
005,
418
982,
588
982,
588
982,
588
982,
588
982,
588
Cha
rges
for S
ervi
ces
242,
596
198,
494
264,
066
266,
580
266,
580
266,
580
266,
580
266,
580
Fine
s, Fe
es, L
icen
ses a
nd P
erm
its1,
505,
631
1,23
1,90
51,
179,
085
1,16
9,45
41,
169,
454
1,16
9,45
41,
169,
454
1,16
9,45
4G
rant
s15
4,08
912
,931
16,9
8712
,000
12,0
0012
,000
12,0
0012
,000
Inve
stm
ent I
ncom
e11
169
104
1,00
01,
000
1,00
01,
000
1,00
0O
ther
319,
239
265,
862
438,
636
539,
035
339,
035
339,
035
339,
035
339,
035
Tota
l Rev
enue
s12
,062
,421
11,3
31,4
8311
,609
,494
12,4
08,0
5712
,323
,907
12,3
23,9
0712
,323
,907
12,3
23,9
07
Exp
endi
ture
sC
urre
nt:
Polic
e
Sal
ary
and
Wag
es2,
097,
237
1,64
2,83
11,
627,
138
1,79
1,28
91,
827,
115
1,86
3,65
71,
900,
930
1,93
8,94
9
Ove
rtim
e26
7,44
213
7,88
714
6,62
114
7,00
014
7,00
014
7,00
014
7,00
014
7,00
0
Frin
ge B
enef
its89
1,71
897
6,95
090
8,36
91,
101,
911
1,15
7,00
71,
214,
857
1,27
5,60
01,
339,
380
Tot
al P
olic
e3,
256,
397
2,75
7,66
82,
682,
128
3,04
0,20
03,
131,
122
3,22
5,51
43,
323,
530
3,42
5,32
9
Aux
iliar
y Po
lice
S
alar
y an
d W
ages
61,3
5048
,053
52,0
8852
,550
53,6
0154
,673
55,7
6656
,881
O
verti
me
00
104
00
00
0
Frin
ge B
enef
its13
,469
8,64
38,
491
10,2
5010
,763
11,3
0111
,866
12,4
59
Tot
al A
uxili
ary
Polic
e74
,819
56,6
9660
,683
62,8
0064
,364
65,9
7467
,632
69,3
40
Fire
S
alar
y an
d W
ages
1,78
8,78
71,
641,
663
1,69
8,11
01,
725,
363
1,75
9,87
01,
795,
067
1,83
0,96
81,
867,
587
O
verti
me
159,
017
31,6
6452
,033
40,8
0040
,800
40,8
0040
,800
40,8
00
Frin
ge B
enef
its88
6,49
81,
057,
986
1,09
7,59
21,
288,
337
1,35
2,75
41,
420,
392
1,49
1,41
21,
565,
983
Tot
al F
ire$2
,834
,302
$2,7
31,3
13$2
,847
,735
$3,0
54,5
00$3
,153
,424
$3,2
56,2
59$3
,363
,180
$3,4
74,3
70
(con
tinue
d)
City
of M
aple
Hei
ghts
- C
uyah
oga
Cou
nty
Stat
emen
t of R
even
ues,
Expe
nditu
res a
nd C
hang
es in
Fun
d Ba
lanc
e - B
udge
t Bas
isFo
r the
Yea
rs E
nded
Dec
embe
r 31,
201
5, T
hrou
gh 2
017,
Act
ual
and
Endi
ng D
ecem
ber 3
1, 2
018,
Thr
ough
202
2, F
orec
aste
dG
ener
al F
und
- 7 -
2015
2016
2017
2018
2019
2020
2021
2022
Act
ual
Act
ual
Act
ual
Fore
cast
edFo
reca
sted
Fore
cast
edFo
reca
sted
Fore
cast
edD
ispa
tch
and
Secr
etar
ies
S
alar
y an
d W
ages
$278
,987
$96,
766
$106
,791
$80,
267
$81,
872
$83,
509
$85,
179
$86,
883
O
verti
me
37,0
180
00
00
00
F
ringe
Ben
efits
130,
560
51,4
8039
,438
35,7
3337
,520
39,3
9641
,366
43,4
34
Oth
er A
dmin
istra
tive
318,
432
584,
360
579,
353
687,
660
657,
346
657,
346
657,
346
657,
346
Tot
al D
ispa
tch
and
Secr
etar
ies
764,
997
732,
606
725,
582
803,
660
776,
738
780,
251
783,
891
787,
663
Scho
ol G
uard
s
Sal
ary
and
Wag
es37
,765
31,7
9930
,332
27,5
2928
,080
28,6
4229
,215
29,7
99
Frin
ge B
enef
its7,
017
6,33
35,
080
17,4
7118
,345
19,2
6220
,225
21,2
36
Tot
al S
choo
l Gua
rds
44,7
8238
,132
35,4
1245
,000
46,4
2547
,904
49,4
4051
,035
Jail
Adm
inis
trato
rs
Ope
ratio
ns
Sal
ary
and
Wag
es28
6,78
329
1,96
025
5,74
422
8,80
423
3,38
023
8,04
824
2,80
924
7,66
5
Ove
rtim
e5,
556
9,60
717
,221
24,5
0024
,500
24,5
0024
,500
24,5
00
Frin
ge B
enef
its12
1,08
515
9,47
314
5,28
217
1,69
618
0,28
118
9,29
519
8,76
020
8,69
8
Oth
er A
dmin
istra
tive
44,0
3434
,693
33,3
0535
,100
35,1
0035
,100
35,1
0035
,100
Tot
al Ja
il A
dmin
istra
tors
457,
458
495,
733
451,
552
460,
100
473,
261
486,
943
501,
169
515,
963
Pub
lic H
ealth
O
ther
Adm
inis
trativ
e90
,701
90,7
0190
,701
98,0
0098
,000
98,0
0098
,000
98,0
00
Rec
reat
ion
S
alar
y an
d W
ages
2,67
01,
706
03,
500
3,57
03,
641
3,71
43,
788
F
ringe
Ben
efits
3,59
226
78
00
00
0
Oth
er A
dmin
istra
tive
1,72
68,
082
5,35
310
,000
10,0
0010
,000
10,0
0010
,000
Tot
al R
ecre
atio
n$7
,988
$10,
055
$5,3
61$1
3,50
0$1
3,57
0$1
3,64
1$1
3,71
4$1
3,78
8
(con
tinue
d)
City
of M
aple
Hei
ghts
- C
uyah
oga
Cou
nty
Stat
emen
t of R
even
ues,
Expe
nditu
res a
nd C
hang
es in
Fun
d Ba
lanc
e - B
udge
t Bas
isFo
r the
Yea
rs E
nded
Dec
embe
r 31,
201
5, T
hrou
gh 2
017,
Act
ual
and
Endi
ng D
ecem
ber 3
1, 2
018,
Thr
ough
202
2, F
orec
aste
dG
ener
al F
und
(con
tinue
d)
- 8 -
2015
2016
2017
2018
2019
2020
2021
2022
Act
ual
Act
ual
Act
ual
Fore
cast
edFo
reca
sted
Fore
cast
edFo
reca
sted
Fore
cast
ed S
enio
r Ser
vice
s, N
utrit
ion,
Tra
nspo
rtatio
n,
and
Hom
e D
eliv
ered
Mea
ls
Sal
ary
and
Wag
es$2
29,5
29$0
$4,7
22$0
$0$0
$0$0
F
ringe
Ben
efits
85,2
960
643
00
00
0
Oth
er A
dmin
istra
tive
33,1
470
00
00
00
Tot
al A
ll Se
nior
Ser
vice
s34
7,97
20
5,36
50
00
00
Bui
ldin
gC
omm
issi
oner
S
alar
y an
d W
ages
89,7
2992
,347
109,
532
168,
956
172,
335
175,
782
179,
298
182,
884
O
verti
me
064
80
00
00
0
Frin
ge B
enef
its42
,773
54,1
5450
,118
92,2
2996
,840
101,
682
106,
766
112,
104
O
ther
Adm
inis
trativ
e17
4,52
548
5,31
038
3,08
043
9,02
043
9,02
043
9,02
043
9,02
043
9,02
0
Tot
al B
uild
ing
Com
mis
sion
er30
7,02
763
2,45
954
2,73
070
0,20
570
8,19
571
6,48
472
5,08
473
4,00
8
Com
mun
ity P
lann
ing
and
Zoni
ng B
oard
S
alar
y an
d W
ages
4,16
02,
321
4,77
04,
620
4,71
24,
806
4,90
25,
000
F
ringe
Ben
efits
406
350
538
880
924
970
1,01
91,
070
O
ther
Adm
inis
trativ
e1,
517
1,02
01,
851
2,00
02,
000
2,00
02,
000
2,00
0
Tot
al C
omm
unity
Pla
nnin
g an
d Zo
ning
Boa
rd6,
083
3,69
17,
159
7,50
07,
636
7,77
67,
921
8,07
0
Serv
ice
Dire
ctor
S
alar
y an
d W
ages
9,88
816
,439
33,1
7731
,200
31,8
2432
,460
33,1
0933
,771
F
ringe
Ben
efits
2,62
27,
507
8,85
431
,350
32,9
1834
,564
36,2
9238
,107
O
ther
Adm
inis
trativ
e17
,427
567
489
650
650
650
650
650
Tot
al S
ervi
ce D
irect
or29
,937
24,5
1342
,520
63,2
0065
,392
67,6
7470
,051
72,5
28
Mec
hani
cs
Sal
ary
and
Wag
es43
,939
39,5
2739
,033
81,5
0083
,130
84,7
9386
,489
88,2
19
Ove
rtim
e2,
238
2,58
088
18,
391
4,50
04,
500
4,50
04,
500
F
ringe
Ben
efits
24,9
8531
,568
29,2
8244
,919
47,1
6549
,523
51,9
9954
,599
O
ther
Adm
inis
trativ
e94
,649
14,1
0012
,582
15,1
0015
,100
15,1
0015
,100
15,1
00
Tot
al M
echa
nics
$165
,811
$87,
775
$81,
778
$149
,910
$149
,895
$153
,916
$158
,088
$162
,418
(con
tinue
d)
Gen
eral
Fun
d (c
ontin
ued)
Stat
emen
t of R
even
ues,
Expe
nditu
res a
nd C
hang
es in
Fun
d Ba
lanc
e - B
udge
t Bas
isFo
r the
Yea
rs E
nded
Dec
embe
r 31,
201
5, T
hrou
gh 2
017,
Act
ual
and
Endi
ng D
ecem
ber 3
1, 2
018,
Thr
ough
202
2, F
orec
aste
d
City
of M
aple
Hei
ghts
- C
uyah
oga
Cou
nty
- 9 -
2015
2016
2017
2018
2019
2020
2021
2022
Act
ual
Act
ual
Act
ual
Fore
cast
edFo
reca
sted
Fore
cast
edFo
reca
sted
Fore
cast
edM
ayor
'sO
ffic
e
Sal
ary
and
Wag
es$1
92,9
62$1
39,8
53$1
36,2
36$1
37,3
60$1
40,1
07$1
42,9
09$1
45,7
67$1
48,6
82
Frin
ge B
enef
its35
,435
59,9
0659
,307
72,6
4076
,272
80,0
8684
,090
88,2
95
Oth
er A
dmin
istra
tive
946
7,23
911
,519
10,2
0010
,200
10,2
0010
,200
10,2
00
Tot
al M
ayor
's O
ffic
e22
9,34
320
6,99
820
7,06
222
0,20
022
6,57
923
3,19
524
0,05
724
7,17
7
Fin
ance
S
alar
y an
d W
ages
174,
659
196,
896
169,
749
147,
192
150,
136
153,
139
156,
202
159,
326
O
verti
me
3,50
77,
736
10,4
620
00
00
F
ringe
Ben
efits
67,5
2094
,546
79,3
0511
0,80
811
6,34
812
2,16
512
8,27
313
4,68
7
Oth
er A
dmin
istra
tive
4,11
65,
407
7,38
316
,000
8,00
08,
000
8,00
08,
000
Tot
al F
inan
ce24
9,80
230
4,58
526
6,89
927
4,00
027
4,48
428
3,30
429
2,47
530
2,01
3
Lega
l
Sal
ary
and
Wag
es21
5,49
418
2,85
112
5,22
312
5,00
012
7,50
013
0,05
013
2,65
113
5,30
4
Ove
rtim
e0
2,33
50
00
00
0
Frin
ge B
enef
its58
,511
49,2
6024
,299
22,5
0023
,625
24,8
0626
,046
27,3
48
Oth
er A
dmin
istra
tive
35,8
2849
,949
44,0
6384
,000
34,0
0034
,000
34,0
0034
,000
Tot
al L
egal
309,
833
284,
395
193,
585
231,
500
185,
125
188,
856
192,
697
196,
652
Ele
ctio
n Ex
pens
e
Oth
er A
dmin
istra
tive
6,37
552
,063
3,35
955
,000
5,00
055
,000
5,00
055
,000
Engi
neer
ing
S
alar
y an
d W
ages
22,0
000
00
00
00
F
ringe
Ben
efits
3,98
80
930
00
00
O
ther
Adm
inis
trativ
e80
,989
00
00
00
0
Tot
al E
ngin
eerin
g$1
06,9
77$0
$93
$0$0
$0$0
$0
(con
tinue
d)
City
of M
aple
Hei
ghts
- C
uyah
oga
Cou
nty
Stat
emen
t of R
even
ues,
Expe
nditu
res a
nd C
hang
es in
Fun
d Ba
lanc
e - B
udge
t Bas
isFo
r the
Yea
rs E
nded
Dec
embe
r 31,
201
5, T
hrou
gh 2
017,
Act
ual
and
Endi
ng D
ecem
ber 3
1, 2
018,
Thr
ough
202
2, F
orec
aste
dG
ener
al F
und
(con
tinue
d)
- 10 -
2015
2016
2017
2018
2019
2020
2021
2022
Act
ual
Act
ual
Act
ual
Fore
cast
edFo
reca
sted
Fore
cast
edFo
reca
sted
Fore
cast
edLa
ndsa
ndB
uild
ings
S
alar
y an
d W
ages
$73,
175
$51,
167
$31,
266
$46,
800
$47,
736
$48,
691
$49,
665
$50,
658
O
verti
me
061
918
02,
500
2,50
02,
500
2,50
02,
500
F
ringe
Ben
efits
29,4
0319
,549
15,5
0923
,700
24,8
8526
,129
27,4
3528
,807
U
tiliti
es29
0,57
729
6,14
123
6,63
916
8,50
016
8,50
016
8,50
016
8,50
016
8,50
0
Oth
er A
dmin
istra
tive
292,
913
303,
742
331,
806
435,
500
235,
500
235,
500
235,
500
235,
500
Tot
al L
ands
and
Bui
ldin
gs68
6,06
867
1,21
861
5,40
067
7,00
047
9,12
148
1,32
048
3,60
048
5,96
5
Civ
ilSe
rvic
e
Sal
ary
and
Wag
es5,
580
3,69
01,
575
5,58
05,
692
5,80
65,
922
6,04
0
Frin
ge B
enef
its51
945
327
01,
420
1,49
11,
566
1,64
41,
726
O
ther
Adm
inis
trativ
e1,
336
2,61
70
500
500
500
500
500
Tot
al C
ivil
Serv
ice
7,43
56,
760
1,84
57,
500
7,68
37,
872
8,06
68,
266
Hum
anR
esou
rces
S
alar
y an
d W
ages
78,6
1050
,653
64,0
6650
,000
51,0
0052
,020
53,0
6054
,121
O
verti
me
02,
743
00
00
00
F
ringe
Ben
efits
32,0
5731
,773
29,8
0635
,900
37,6
9539
,580
41,5
5943
,637
O
ther
Adm
inis
trativ
e12
,223
25,5
3020
,603
28,0
0028
,000
28,0
0028
,000
28,0
00
Tot
al H
uman
Res
ourc
es12
2,89
011
0,69
911
4,47
511
3,90
011
6,69
511
9,60
012
2,61
912
5,75
8
Econ
omic
Dev
elop
men
t
Sal
ary
and
Wag
es0
00
00
00
0
Frin
ge B
enef
its57
80
00
00
00
O
ther
Adm
inis
trativ
e0
00
00
00
0
Tot
al E
cono
mic
Dev
elop
men
t$5
78$0
$0$0
$0$0
$0$0
(con
tinue
d)
City
of M
aple
Hei
ghts
- C
uyah
oga
Cou
nty
Stat
emen
t of R
even
ues,
Expe
nditu
res a
nd C
hang
es in
Fun
d Ba
lanc
e - B
udge
t Bas
isFo
r the
Yea
rs E
nded
Dec
embe
r 31,
201
5, T
hrou
gh 2
017,
Act
ual
and
Endi
ng D
ecem
ber 3
1, 2
018,
Thr
ough
202
2, F
orec
aste
dG
ener
al F
und
(con
tinue
d)
- 11 -
2015
2016
2017
2018
2019
2020
2021
2022
Act
ual
Act
ual
Act
ual
Fore
cast
edFo
reca
sted
Fore
cast
edFo
reca
sted
Fore
cast
edC
ounc
il
Sal
ary
and
Wag
es$9
8,80
0$9
9,72
5$9
9,00
0$9
9,00
0$9
9,00
0$9
9,00
0$9
9,00
0$9
9,00
0
Frin
ge B
enef
its16
,080
16,5
9316
,090
18,4
2219
,343
20,3
1021
,326
22,3
92
Oth
er A
dmin
istra
tive
4,23
33,
906
8,83
615
,000
15,0
0015
,000
15,0
0015
,000
Tot
al C
ounc
il11
9,11
312
0,22
412
3,92
613
2,42
213
3,34
313
4,31
013
5,32
613
6,39
2
Cle
rk o
fCou
ncil
S
alar
y an
d W
ages
63,5
8744
,850
44,8
8244
,678
45,5
7246
,483
47,4
1348
,361
O
verti
me
1,82
10
00
00
00
F
ringe
Ben
efits
13,0
9717
,318
17,1
5419
,322
20,2
8821
,302
22,3
6723
,485
O
ther
Adm
inis
trativ
e35
743
832
81,
000
1,00
01,
000
1,00
01,
000
Tot
al C
lerk
of C
ounc
il78
,862
62,6
0662
,364
65,0
0066
,860
68,7
8570
,780
72,8
46
May
or's
Cou
rt
Sal
ary
and
Wag
es54
,933
39,7
8631
,468
29,5
9230
,184
30,7
8831
,404
32,0
32
Frin
ge B
enef
its15
,926
15,3
279,
593
10,6
0811
,138
11,6
9512
,280
12,8
94
Oth
er A
dmin
istra
tive
442
1,85
01,
591
2,50
02,
500
2,50
02,
500
2,50
0
Tot
al M
ayor
's C
ourt
71,3
0156
,963
42,6
5242
,700
43,8
2244
,983
46,1
8447
,426
Non
-Dep
artm
enta
l
Frin
ge B
enef
its86
,962
2,14
70
2,00
02,
000
2,00
02,
000
2,00
0
Wor
kers
' Com
pens
atio
n15
6,88
111
341
,132
00
00
0
Spe
cial
Eve
nts
00
00
00
00
B
ank
Fees
12,8
5517
,100
23,5
946,
000
6,00
06,
000
6,00
06,
000
R
ITA
Col
lect
ion
Fees
378,
987
254,
487
233,
564
120,
000
120,
000
120,
000
120,
000
120,
000
O
ther
Adm
inis
trativ
e28
1,42
019
0,34
416
0,71
517
1,00
017
1,00
017
1,00
017
1,00
017
1,00
0
Gra
ss C
uttin
g13
3,89
697
,324
114,
648
115,
000
115,
000
115,
000
115,
000
115,
000
C
ontin
genc
y67
,007
15,1
732,
400
00
00
0
Tot
al N
on-D
epar
tmen
tal
1,11
8,00
857
6,68
857
6,05
341
4,00
041
4,00
041
4,00
041
4,00
041
4,00
0
Tota
l Exp
endi
ture
s$1
1,49
4,85
9$1
0,11
4,54
1$9
,786
,419
$10,
731,
797
$10,
640,
734
$10,
951,
561
$11,
172,
504
$11,
504,
007
(con
tinue
d)
Gen
eral
Fun
d (c
ontin
ued)
City
of M
aple
Hei
ghts
- C
uyah
oga
Cou
nty
Stat
emen
t of R
even
ues,
Expe
nditu
res a
nd C
hang
es in
Fun
d Ba
lanc
e - B
udge
t Bas
isFo
r the
Yea
rs E
nded
Dec
embe
r 31,
201
5, T
hrou
gh 2
017,
Act
ual
and
Endi
ng D
ecem
ber 3
1, 2
018,
Thr
ough
202
2, F
orec
aste
d
- 12 -
2015
2016
2017
2018
2019
2020
2021
2022
Act
ual
Act
ual
Act
ual
Fore
cast
edFo
reca
sted
Fore
cast
edFo
reca
sted
Fore
cast
edEx
cess
of R
even
ue O
ver
(Und
er) E
xpen
ditu
res
567,
562
1,21
6,94
21,
823,
075
1,67
6,26
01,
683,
173
1,37
2,34
61,
151,
403
819,
900
Oth
er F
inan
cing
Sou
rces
(Use
s)A
dvan
ces I
n0
375,
000
00
00
00
Tran
sfer
s In
221,
000
00
00
00
0Tr
ansf
ers O
ut(6
93,3
44)
(857
,000
)(8
35,9
27)
(910
,000
)(9
10,0
00)
(910
,000
)(9
10,0
00)
(910
,000
)
Tota
l Oth
er F
inan
cing
Sou
rces
(Use
s)(4
72,3
44)
(482
,000
)(8
35,9
27)
(910
,000
)(9
10,0
00)
(910
,000
)(9
10,0
00)
(910
,000
)
Cha
nges
in F
und
Bala
nce
95,2
1873
4,94
298
7,14
876
6,26
077
3,17
346
2,34
624
1,40
3(9
0,10
0)
Fund
Bal
ance
(Def
icit)
Beg
inni
ng o
f Yea
r(2
,595
,729
)(2
,500
,511
)(1
,765
,569
)(7
78,4
21)
(12,
161)
761,
012
1,22
3,35
81,
464,
761
Fund
Bal
ance
(Def
icit)
End
of Y
ear
($2,
500,
511)
($1,
765,
569)
($77
8,42
1)($
12,1
61)
$761
,012
$1,2
23,3
58$1
,464
,761
$1,3
74,6
61
Shop
pers
Wor
ld to
Ope
n3,
000
3,00
03,
000
3,00
03,
000
gA
dditi
onal
Sal
e of
Equ
ipm
ent
10,0
000
00
0k
Save
-A-L
ot O
pen
2,42
54,
850
4,85
04,
850
4,85
0l
Fam
ily D
olla
r Ope
ned
4,40
04,
800
4,80
04,
800
4,80
0m
Dev
elop
men
t Cor
pora
tion
Fee
120,
000
00
00
nA
nnua
l Ren
tal R
egis
tratio
n35
0,00
065
0,00
065
0,00
065
0,00
065
0,00
0o
Long
woo
d B
eaut
y Su
pply
Ope
ned
800
800
800
800
800
pC
lifto
n St
eel E
xpan
sion
039
,000
39,0
0039
,000
39,0
00q
End
ing
Cas
h af
ter
All
Plan
Item
s*(2
,500
,511
)(1
,765
,569
)(7
78,4
21)
478,
464
1,95
4,08
73,
118,
883
4,06
2,73
64,
675,
086
*Ple
ase
note
, thi
s sub
tota
l is f
acto
ring
in th
e cu
mul
ativ
e ef
fect
of r
ecov
ery
plan
item
s for
all
year
s, so
it w
ill
not a
dd d
own
from
the
"Fun
d B
alan
ce (D
efic
it) E
nd o
f Yea
r" li
ne.
and
Endi
ng D
ecem
ber 3
1, 2
018,
Thr
ough
202
2, F
orec
aste
dG
ener
al F
und
(con
tinue
d)
City
of M
aple
Hei
ghts
- C
uyah
oga
Cou
nty
Stat
emen
t of R
even
ues,
Expe
nditu
res a
nd C
hang
es in
Fun
d Ba
lanc
e - B
udge
t Bas
isFo
r the
Yea
rs E
nded
Dec
embe
r 31,
201
5, T
hrou
gh 2
017,
Act
ual
- 13 -
City of Maple Heights Financial Recovery Plan
March 21, 2018
Forecast Assumptions (significant assumptions):
Revenues
The 2018 Amended Certificate of Estimated Resources was used for forecasting revenue line items in 2018 and carried forward in 2019 – 2022.
Property Taxes – 2017 and 2018 property taxes were forecasted based on the Schedule Apublished by the Cuyahoga County Budget Commission. The biggest decline in the last few years occurred between 2015 and 2016 (7.81 percent) mainly due to the county’s re-evaluation. The 2018 property tax increase is a result of the City increasing their inside millage to match the City charter. An additional five percent increase was added to subsequent years due to the county’s reappraisal that will occur in 2018.
Local Income Tax – The income tax prior to 2015 had seen a downward slide from previous years mainly due to high unemployment in the City. The economy plays an integral part in the tax revenue. There was a spike in 2015 income tax, then a small decline in 2016 income tax. Income tax will be forecasted at a conservative amount from the prior year actual.
Local Government Revenue – The 2018 forecasted revenues were based on documentation from the Department of Taxation. Until future documentation is received from the Department of Taxation, the revenue is flat-lined.
Charges for Services – The County estimated that grass cutting assessments would be approximately $400,000. This is largely due to delinquencies. The City does not believe this is a realistic number based on prior year collections. Therefore, the forecast will estimate charges for services receipts to be in line with prior year collections.
Fines, Fees, Licenses and Permits – This revenue source was forecasted based on prior year collections.
Grants – The change in the grants between 2015 and 2016 were due to reclassification of the Senior Programs from the General Fund to Special Revenue Funds. Due to the passage of a 1.3 mill levy for the Senior Center in 2015, the Senior Programs are now classified as restricted. The City expects to receive $9,000 for a community diversion grant and $3,000 for a community recycling grant each year through the forecasted period.
Other – Other revenue is showing an increase in 2018 due to anticipated reimbursement for a park improvement project. There is a corresponding increase to Lands and Buildings other expenditures line item for this project.
- 14 -
City of Maple Heights Financial Recovery Plan
March 21, 2018
Expenditures
The 2018 Permanent Appropriations were used for most line items and carried forward in 2019 - 2022. Salaries and benefits are based on current payroll registers.
There is an increase in salaries and wages in most departments to account for step increases and longevity.
There is an increase in fringe benefits in all departments largely due to increases in healthcare costs.
Police – The Police Department experienced a high volume of turnover in 2015 which resulted in a lower rate of pay and less fringe benefits for new cadets. Each year the cadets' salaries increased to the next step until they reached officer's pay grade.
The Police bargaining unit was ratified by the Union and approved by Council in February 2016. There was an increase in employee health contributions. Their firearms proficiency pay was converted to increases in their hourly rate.
Fire – In 2015 the Fire Department underwent many personnel changes resulting in vacancies that were replaced with cadets at a lower rate of pay and less fringe benefits. Each year they will receive a step increase until they reach fire fighter category.
The provisions of the IAFF new contract in 2015 reduced minimum manning from 8 to 6 which is projected to save the City about $1 million annually.
Dispatch and Secretaries – The City signed an agreement with the Chagrin Valley Dispatch effective 7/1/2018. All but two (2) of the City's dispatchers' positions were eliminated. Also, the Dispatchers' Bargaining Unit was disbanded which moved the two workers to non-bargaining status and all of the provisions thereof. The City has budgeted for dispatcher positions as well as 2 part-time replacements.
Senior Services – Senior Services have been moved to a special revenue fund.
Mayor's Office – In 2016, the Mayor's salary was reduced $15,493.20 by legislation.
Finance – Salaries and wages were slightly higher in 2016 due to the City having to pay an additional interim Finance Director salary on top of paying the previous Finance Director’s administrative leave salary. The City has hired a new Finance Director who began April 1, 2017.
Past Due Account Payable
Currently, the City is using the purchase order system exclusively to account for all purchases and liabilities. The City's average invoice aging is between 30-45 days. There will always be outstanding invoices with net 30 days terms.
- 15 -
Top Related