January 18, 2022 - Finance Committee Meeting

 

Mayor Hawk opened the meeting and turned it over to Chairman Mike Schwab at 6:15.

 

Council Members present: Dale Fox, Dave Godwin, Brett Long, Sydney Radich, Tom Hilliard, and Mike Schwab.  VA Miller and Clerk-Treasurer Kris King were also in attendance.

 

Chairman Schwab provided the following reports taken from the Clerk-Treasurer’s reports and asked the Clerk-Treasurer to go over each fund and add any comments:

                Funded by: General Fund Quarterly Transfers totaling $ 32,000 each year

                Expenses: Vehicle purchases & maintenance, Police uniforms

Clerk’s note: We are currently in good shape with our vehicles.  The oldest vehicle on the road is a 2015.  This balance would cover one vehicle if it became necessary.

                Funded by: Dedicated 0.2% Municipal Income Tax      (lapses on 12/31/2026)

                Expenses: SRO wages & benefits, operation & maintenance, contractual services, capital outlays

Clerk’s note: This fund has not only allowed the extra protection in the schools, helped update our vehicles, but has allowed the department to keep up with modern technology.  We now have body cameras and car cameras.  In today’s society these are no longer a luxury but are a necessity.  The department’s computers are now networked and compliant with requirements from the state.

                Funded by: Grants                               Expenses: Police training wages, benefits, & operations

Clerk’s note: This fund is only to be used for a particular type of training.  Funding has dried up for this grant but is expected to start up again in the next couple of years.  The Village receives a set amount per Officer in this grant.

Funded by:            Donations and Grants, Council usually provides $ 1500/year

Expenses:              Operation & maintenance of DARE program

Clerk’s note: This fund is used for materials, prizes, t-shirts, and graduation among other expenses for the DARE Program.  Due to our Officer’s injury leave, the program was curtailed this year.  Councilman Godwin stated that most departments have stopped providing this because they feel it does more harm than good.  He stated it gives students information that they use for drug use and not prevention.  The Clerk stated the current balance is sufficient for one year’s expenses.  She suggests suspending the quarterly transfer into this fund until it is determined if it is going to restart next year.

Funded by: Court DUI and Drug Fines                             Expenses: PD Education costs

                Funded by: 4 mil Property Tax - Fire Levy (lapses on 12/31/2025); Tuscarawas. & Sugar Creek

                                      Townships Fire/EMS Contracts, Donations

                Operations Funded: Firemen wages & benefits, contractual services, equipment &

                     vehicle maintenance/repairs, fuel, training, and so forth

Clerk’s note: The Department has done a good job watching it’s spending and keeping a workable balance in the fund.  The Fire Income Tax has helped with different projects and purchases.

 

                Funded by:            dedicated 0.5% Municipal Income Tax            (lapses on 12/31/2027)

                Expenses: EMS expansion wages & benefits, operation/maintenance, capital outlay,

             Fire Building Expansion loan payment

Clerk’s note:  This has been a blessing for the department.  We have been able to update our facilities and add hours to enable a staff member to be available 24/7.  Currently 50% of the wages and benefits of our scheduled personnel are paid through this fund.

                Funded by:            In 2020 by $ 50,000 of the Triner Estate Donation

                                                $ 4000.00 monthly deposit from Fire Income Tax (Ord 32-2021)

                Expenses: Fire equipment and Village share of grants that provide vehicles/equipment

Clerk’s note:  This will reduce the strain of any grant matches on the Fire Operations Fund.

 

Funded by: First $ 22,000 received each month from 0.5% Municipal Income Tax via 

                Ord 31-2021 (07/06/2021)   (0.5% Municipal Income Tax lapses on 12/31/2027)

Expenses: The Fire Building Expansion Annual Debt of $ 242,000 thru 2027

Clerk’s note: This fund will ensure that no matter how low the Fire Funds go, there will always be the money available for the loan payment.

NOTE: The Fire and EMS Operations as well as the Funding of the Fire and EMS Operations are intermingled especially when including revenues received from the 0.5% Fire Income Tax.  In 2021 the EMS program was expanded t0 24/7/365 by adding revenue from the 0.5% Fire Income Tax

 

                Funded by: Ambulance Run Fees, Grants & Donations

                Expenses: Paramedic wages & benefits, Billing costs, Operations, uniforms, fuel, repairs, training,

   capital outlay    

Clerk’s note: With the increased number of number of runs comes increased revenues.  Most insurance companies are now using ACH to pay the department which has helped speed up payments.

                Funded by: 5% of Ambulance Run Fees, $ 50,000 of the Triner Estate Donation; in 2021 by second

                                     half of the two Townships contract payments

                Expenses: Purchase of Ambulances

Clerk’s note:  Council may want to consider using the first half of the contract payments for 222 to help pay for the new ambulance.

 

 

NOTE: With Ordinance 51-2021 approved on November 1st Council directed that any funds received from the Sugarcreek and Tuscarawas Townships' contract payments received in the second half of 2021 be deposited into the Ambulance Replacement Fund. This amounted to $ 34,953.75 from the Tuscarawas Township contract and       $ 38,450.00 from the Sugarcreek Township contract for a total of $ 73,493.75 which is part of the $ 160,544.18 Ambulance Fund Available Balance above

 

NOTE: With Ordinance 32-201 passed on July 6th Council directed that the Fire Capital Improvement Fund receive $ 4000.00 monthly from Fire Income Tax; if necessary, this may be a fund that could be used to supplement the upcoming Ambulance purchase

Funded by:            Grants

                Funded by: 10% of the Local 1% Income Tax, State Auto License & Registration Fees, State Gas &

                                      Excise Tax Funds, Interest, & Grants

                Expenses: Street Dept Wages, Benefits, Operations, Maintenance, Repairs, Snow & Ice

                                   treatments, Storm Sewers repair & construction

Funded by: Auto License & Registration Fees, State Gas & Excise Tax, Interest

Expenses: State Highway snow & Ice treatments, storm sewers, traffic signals

 

Funded by: $ 7500 Quarterly transfer from General Fund, miscellaneous revenues, & Refunds

Expenses: Street equipment & vehicles maintenance & purchases

 

Funded by: $ 2500 quarterly transfer from General Fund

Expenses: Street operation & maintenance and Street Capital Outlay

Clerk’s note: This fund is primarily for patching and crack sealing. 

 

Funded by: dedicated 0.3% Local Income Tax (lapses on 12/31/2026, County Municipal Road

                     Fund, & Grants

Expenses: Engineering & 2021 Street Project

VA Miller stated the Village is repairing or replacing roads according to an outside agencies ratings and we are being prudent with our tax payers dollars.

                Funded by: Quarterly transfers from General Fund, Field & facilities rent, donations

                Expenses: Operation of Easter, Halloween, & Christmas parties

 

 

Clerk’s note: A quarterly deposit should be considered. 

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Funded by: $ 3000.00 Quarterly transfer from General Fund

Expenses: Sidewalk repair & replacement

Clerk’s note: Some clarification needs to be made on the usage of this fund for the Village Administrator.

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Funded by: 4% of the Local 1% Income Tax, occasional transfers from General Fund

Expenses: In 2021 - $ 30,285 for Streets and $ 8277.29 for General Outlays. 

 

NOTE: These funds are generally earmarked for non-utility type projects or purchases that have a minimum                 ten years of functional life; since this funds creation Council has used these dollars to help fund the construction of the Police Building; a Downtown Rehab Project; to supplement the purchase of the 2017 Ambulance, 2007 Fire Truck, and other projects and purchases.   The County Budget Commission desires that the majority of this balance has a planned use and not be a savings account.

 

Clerk’s note: Possibility for use with the Police Department acquisition of a portion of the Street garage and the Street Department acquisition of the Electric garages.

 

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Funded by: Federal Government's American Rescue Plan

Expenses: In 2021 - $ 13,422.70 for Engineering and $ 8366.50 for Operation & Maintenance

NOTE: Current and future ARP Funds are currently earmarked for the BX Parke Waterline/Hydrant Project and the COVID related Project repurposing of the older two Fire Bays and former Fire Meeting room for community and Council uses

Clerk’s note: This fund has very strict guidelines for its use.  The Final Ruling on the uses has been published for guidance.

 

Funded by: Grants, 5% of the 1% Municipal Income Tax, $ 4000 quarterly from the General Fund

Council Member Godwin would like to see a Pickle Ball court built in the park.  Chairman Brett Long is already looking into it.

Funded by: $ 1260.00 for sale of Lots; $ 6750.00 in grave opening fees; $ 900.00 for foundations;

                     $ 40,701.78 from the former Welty Cemetery Board proceeds

Expenses: In 2021 - $ 7.64 in benefits and $ 15,823.32 for operations & maintenance.

 

NOTE: A cemetery endowment fund is designed to ensure that income will always be available for the continued maintenance and upkeep of the cemetery, even when all the interment spaces are sold.

 

Meeting Adjourned at 7:00pm.

 

Respectfully submitted,

 

____________________________

Kris King, Clerk-Treasurer