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251.03   SPECIAL FUNDS.
   The following special funds are hereby established:
   (a)   City Garage Revenue Fund. The Director of Finance shall have the authority to make the necessary entries from the various departmental funds to the City Garage Revenue Fund. The funds so transferred shall be kept by the Director of Finance in a separate and distinct fund known as the City Garage Revenue Fund.
(ORC 5705.12)
(1964 Code; Ord. 75-30. Adopted 04/10/75; Ord. 96-100. Adopted 12/12/96; Ord. 2022-44. Adopted 11/22/22)
   (b)   Community Development Grants Fund.
      (1)   The Community Development Grants Fund shall be used to account for federal, state, and/or county grant funds received for community development.
      (2)   The Finance Director shall create specific cost centers, when such cost centers are required to ensure for the proper accounting and reporting of grant proceeds, for the CDBG revolving loan, for other specific CDBG projects, housing rehab grants, brownfield remediation grants, any other federal, state, or county grants received specifically for community development, remediation projects, or for the abatement of slum or blight.
      (3)   Grant moneys in the Community Development Grants Fund shall be used only in accordance with the terms of the grant.
      (4)   It is the intent of this division to combine the funds formerly known as the CDBG Revolving Loan Fund and the Housing Rehab Grant Fund.
         (ORC 5705.09(F))
   (c)   Economic Development Loan Programs Fund.
      (1)   The Economic Development Loan Programs Fund shall be used to receive and account for moneys appropriated by City Council for economic development loans made pursuant to any Loan Programs established by the Council, loan payments, and transfers from the General Fund or other funding for Loan Programs.
      (2)   The Finance Director may create specific cost centers within the Economic Development Loan Programs Fund for each separate Loan Program established by the City Council.
      (3)   Moneys in the Economic Development Loan Programs Fund shall only be used in accordance with the Loan Program guidelines established by the City Council.
         (ORC 5705.12)
         (Ord. 2022-44. Adopted 11/22/22)
   (d)   Information Technology Fund. The Information Technology Fund is hereby established for the purpose of centralizing I.T. related purchases. The Finance Director may transfer moneys to cover expenditures in the Information Technology Fund and may charge appropriate funds for services provided by the Information Technology Fund.
(ORC 5705.12)
(Ord. 14-41. Adopted 10/09/14; Ord. 2022-44. Adopted 11/22/22)
   (e)   Insurance Fund. The Insurance Fund shall be used for the purpose of accounting for health and life insurance transactions including the payment of claims, premiums, program expenses, and administration fees. The Insurance Fund may charge other appropriate City funds for health insurance and/or life insurance expenditures related to that other fund's operations. The Insurance Fund will receive premiums paid by the employee via payroll deduction when the employee is a participant in the City's health insurance plans.
(ORC 5705.13)
(Ord. 14-51. Adopted 11/25/14; Ord. 2022-44. Adopted 11/22/22)
   (f)   OneOhio Fund. The OneOhio Fund shall be used to receipt and account for moneys received pursuant to the OneOhio Opioid Settlement Agreement and moneys in the Fund shall be used only for the "Approved Purposes" set forth in the OneOhio Memorandum of Understanding.
(ORC 5705.09(F); AOS Bulletin 2022-003)
   (g)   Special Grants Fund. The Special Grants Fund shall be used to receipt and account for federal, state, or local grant moneys that are required to be kept in a separate fund, or that are one-time grants, or that otherwise should not be placed in an enterprise fund or public improvement fund. The Finance Director may create specific cost centers within the Special Grants Fund when such costs centers are required to ensure for the proper accounting and reporting of grant proceeds.
(Ord. 2022-44. Adopted 11/22/22)
251.04   UTILITY FUNDS.
   The following utility (enterprise) funds are hereby established:
   (a)   Parking Revenue Fund.
      (1)   The Parking Revenue Fund shall be used to receipt and account for moneys received from the collection of payment for parking on City-owned or leased properties, or upon right-of-way over which the City has the supervision or control, including money from metered parking and the issuance of parking permits or the lease of parking, and from the payment of parking tickets.
      (2)   The Parking Revenue Fund shall be used for the payment of costs and expenses, including administration and personnel, related to the operation and maintenance of the City's parking facilities, parking lots, on-street parking, and off-street parking including, but not limited to, the acquisition, repair, replacement, and/or operation of parking meters, and the enforcement of the City's parking regulations.
         (Ord. 2022-44. Adopted 11/22/22)
   (b)   Sanitation Services Fund.
      (1)   The Sanitation Services Fund shall be used to receipt and account for moneys received from the collection of charges for the provision of refuse and recycling collection services, street cleaning services, leaf and brush collection, garbage and property maintenance code abatements, landfill maintenance, and sanitation assessments. The Sanitation Services Fund may also be used to receipt and account for other moneys directed to be deposited therein by the City Council or as deemed proper by the Finance Director.
      (2)   The Sanitation Services Fund shall be used for the payment of costs and expenses, including administration and personnel expenses, related to contracting for the provision of refuse and recycling collection, costs associated with customer billing for refuse and recycling collection services, capital improvements, and the implementation and enforcement of any sanitation or refuse collection regulations.
      (3)   The Finance Director shall establish separate cost centers to account for operating costs and permanent improvements.
      (4)   It is the intent of this division to combine the funds formerly known as the Sanitation Fund and the Sanitation Capital Improvements Fund.
         (ORC 5705.09(G))
         (Ord. 89-86. Adopted 12/28/89; Ord. 2022-44. Adopted 11/22/22)
   (c)   Sewer Fund.
      (1)   The Sewer Fund shall be used to receipt and account for moneys received from the collection of charges for the use of the City's sanitary sewer utility, including the sanitary sewer system, wastewater treatment plants and sewage disposal, along with other amounts as are collected for tap-in fees, connection charges, extra strength surcharges, sewer assessments, or other fees associated with the use of the City's sanitary sewer utility system.
      (2)   The Sewer Fund may also be used to receive federal or state grants and/or loan moneys for permanent improvements to the City's sanitary sewer system and/or wastewater treatment plants. Any moneys received from a federal or state grant and/or loan shall only be used in accordance with the terms of the grant and/or loan.
      (3)   The Finance Director shall create a specific cost center within the Sewer Fund for operating costs associated with the City's sanitary sewer utility system, which cost center shall be used for the payment of costs and expenses related to the management, operation, maintenance, repair, and expansion of the sanitary sewer system and wastewater treatment plants including, but not limited to, debt service, administration and personnel expenses, capital improvements, equipment costs, the acquisition of land needed for the sanitary sewer utility, receipt and accounting for operating grants and/or loans, and costs associated with customer billing for the use of the City's sanitary sewer utility system.
      (4)   The Finance Director shall create a specific cost center within the Sewer Fund for costs associated with permanent improvements to the City's sanitary sewer utility system, including receipt and accounting for permanent improvement grants and/or loans received, transfers made from the General Fund, and penalties and late fees to be paid to the cost center in accordance with Section 1030.05(d) of the Xenia City Code, which cost center shall be used for the payment of costs and expenses for permanent improvements to the City's sanitary sewer system and/or wastewater treatment plants including, but not limited to, the installation, improvement, repair and maintenance of the system or plants; or the acquisition of property or materials having a life expectancy of over five (5) years; or the purchase of vehicles or equipment having a life expectancy of over five (5) years; and services related to planning, engineering, legal, or other services required for installation, improvement, repair, and maintenance projects.
      (5)   It is the intent of this division to combine the funds formerly known as the Sewer Fund and the Sewer Plant and Trunk Expansion Fund.
(ORC 5705.09(G))
(Ord. 1113. Adopted 02/12/53; Ord. 80-28. Adopted 05/28/80; Ord. 2022-44. Adopted 11/22/22)
   (d)   Stormwater Fund.
      (1)   The Stormwater Fund shall be used to receipt and account for revenues generated by or on behalf of the City's stormwater management utility, including stormwater management fees, direct charges collected from owners or developers for the cost of designing, constructing, and/or administering stormwater management facilities, abatement fees, stormwater assessments, stormwater permit fees, and interest earnings on those revenues.
      (2)   The Stormwater Fund may also be used to receive federal or state grant and/or loan moneys for permanent improvements to the City's stormwater management system. Any moneys received from a federal or state grant and/or loan shall only be used in accordance with the terms of the grant and/or loan.
      (3)   The Finance Director shall create a specific cost center within the Stormwater Fund for operating costs associated with the stormwater management utility system, which cost center shall be used for the payment of costs and expenses related to the management, operation, maintenance, repair, and expansion of the stormwater management system including, but not limited to, debt service, administration and personnel expenses, capital improvements, equipment costs, the acquisition of land needed for the stormwater management system, costs associated with customer billing for stormwater management fees, the implementation and enforcement of the City's illicit discharge and illegal connection control regulations, the receipt and accounting for operating grants and/or loans received, and compliance with the City's NPDES permit.
      (4)   The Finance Director shall create a specific cost center within the Sewer Fund for costs associated with permanent improvements to the City's sanitary sewer utility system, including receipt and accounting for permanent improvement grants and/or loans received, transfers made from the General Fund, and penalties and late fees to be paid to the cost center in accordance with Section 1030.05(d) of the Xenia City Code, which cost center shall be used for the payment of costs and expenses for permanent improvements to the City's sanitary sewer system and/or wastewater treatment plants including, but not limited to, the installation, improvement, repair and maintenance of the system or plants; or the acquisition of property or materials having a life expectancy of over five (5) years; or the purchase of vehicles or equipment having a life expectancy of over five (5) years; and services related to planning, engineering, legal, or other services required for installation, improvement, repair, and maintenance projects.
      (5)   It is the intent of this division to combine the funds formerly known as the Stormwater Utility Fund and the Stormwater Replacement and Improvement Fund.
         (ORC 5705.09(G))
   (e)   Utility Billing Internal Service Fund.
      (1)   The Utility Billing Internal Service Fund shall be used to receipt and account for moneys paid into the Fund pursuant to Section 1030.11 of the Xenia City Code.
      (2)   Moneys in the Utility Billing Internal Service Fund shall be used to pay costs and expenses related to utility billing functions including, but not limited to, administration and personnel expenses, postage, equipment costs, and capital improvement costs.
(Ord. 2022-44. Adopted 11/22/22)
   (f)   Water Fund.
      (1)   The Water Fund shall be used to receipt and account for moneys received from the collection of charges for the use of the City's water utility, including the water system and water treatment plants, along with such other amounts as are collected for tap-in fees, connection charges, water assessments, or other fees associated with the use of the City's water utility system.
      (2)   The Water Fund may also be used to receive federal or state grant and/or loan moneys for permanent improvements to the City's water system and/or water treatment plants. Any moneys received from a federal or state grant and/or loan shall only be used in accordance with the terms of the grant and/or loan.
      (3)   The Finance Director shall create a specific cost center within the Water Fund for operating costs associated with the City's water utility system, which cost center shall be used for the payment of costs and expenses related to the management, operation, maintenance, repair, and expansion of the water system and water treatment plants including, but not limited to, debt service, administration and personnel expenses, capital improvements, equipment costs, the acquisition of land needed for the water system, and costs associated with customer billing for the use of the City's water utility system.
      (4)   The Finance Director shall create a specific cost center within the Water Fund for costs associated with permanent improvements to the City's water utility system, including receipt and accounting for permanent improvement grants and/or loans received, transfers made from the General Fund, and penalties and late fees to be paid to the cost center in accordance with Section 1030.04(d) of the Xenia City Code, which cost center shall be used for the payment of costs and expenses for permanent improvements to the City's water system and/or water treatment plants including, but not limited to, the installation, improvement, repair and maintenance of system or plants; or the acquisition of property or materials having a life expectancy of over five (5) years; or the purchase of vehicles or equipment having a life expectancy of over five (5) years; and services related to planning, engineering, legal, or other services required for installation, improvement, repair, and maintenance projects.
      (5)   It is the intent of this division to combine the funds formerly known as the Water (Works System Revenue) Fund and the Water Capital Improvement Fund.
(ORC 5705.09(G))
(Ord. 1113. Adopted 02/12/53; Ord. 80-28. Adopted 05/28/80; Ord. 2022-44. Adopted 11/22/22)
251.05   PUBLIC IMPROVEMENT FUNDS.
   (a)   Capital (Permanent) Improvements Fund.
      (1)   CIP Cost Center:
         A.   The Finance Director shall create a specific cost center in the Capital (Permanent) Improvements Fund for capital (permanent) improvements, and moneys in the CIP Cost Center shall be used for the construction or acquisition of permanent improvements, including any property, asset or improvement with an estimated life or usefulness of five (5) years or more, including land and interests therein, and reconstruction, enlargements and extensions thereof having an estimated life or usefulness of five (5) years or more.
            (ORC 5705.01(E))
         B.   Upon the sale of a permanent improvement of the City, the amount received from the sale shall be paid into the CIP Cost Center in the Capital (Permanent) Improvements Fund; provided, however, that proceeds from the sale of a permanent improvement shall be paid into the Sinking Fund or the Bond Retirement Fund to the extent necessary to provide for the retirements of the outstanding indebtedness incurred in the construction or acquisition of such permanent improvement. Proceeds from the sale of property shall be paid into the CIP Cost Center if such property was acquired or maintained with moneys from the Capital (Permanent) Improvements Fund or shall be paid into the fund from which such property was acquired or maintained, or if there is no such fund, into the General Fund.
            (ORC 5705.10)
      (2)   Issue II Improvements Cost Center:
         A.   The Finance Director shall create a specific cost center in the Capital (Permanent) Improvements Fund for Issue II funds, and the Issue II Improvements Cost Center shall be used to receive and account for Issue II moneys received from the Ohio Public Works Commission (OPWC) for specific capital improvement projects and for the expenditure of Issue II moneys and any required local matching share.
         B.   Moneys in the Issue II Improvements Cost Center shall be expended only to pay for the costs associated with OPWC approved capital improvement projects, which may include engineering costs and any required local matching share and shall only be used in accordance with the terms of the Issue II grant.
            (ORC 5705.09(F))
      (3)   Public Safety Permanent Improvements Cost Center:
         A.   The Finance Director shall create a specific cost center in the Capital (Permanent) Improvements Fund for permanent improvements for the Public Safety Department and its Divisions, and the Public Safety Permanent Improvements Cost Center shall be used for the receipt and accounting of grant moneys, including federal or state grants, related to permanent improvement expenditures of the Public Safety Department and its Divisions. The Public Safety Permanent Improvements Cost Center shall also be used for the receipt and accounting of moneys transferred from the City's General Fund by City Council, by appropriation ordinance. Moneys in the Public Safety Permanent Improvements Cost Center shall only be used on permanent improvements for the Public Safety Department and its Divisions.
         B.   Amounts within the Public Safety Permanent Improvements Cost Center shall be allocated by Council in accordance with the terms of the grant, and all grant money received shall be receipted directly into the Cost Center.
         C.   If the grant program is funded on a reimbursement basis, the grant moneys received may be paid from the Public Safety Permanent Improvements Cost Center to the City Fund from which the share to be reimbursed by the grant moneys has already been paid.
         D.   All grant program expenditures may be accounted for in the Public Safety Permanent Improvements Cost Center and any moneys representing the local share may be transferred by the Council, by resolution or ordinance, into the Public Safety Permanent Improvements Cost Center. If the grant program is funded on a reimbursement basis, the amount representing the grant-covered share may be advanced to the Public Safety Permanent Improvements Fund and then repaid once the grant money is received.
      (4)   The Finance Director may establish separate cost centers in the Capital (Permanent) Improvements Fund to receive and account for revenues, or to account for costs and expenses related to specific capital improvement projects.
      (5)   It is the intent of this division to combine the funds formerly known as the Issue II Improvements Fund (362) and Public Safety Permanent Improvements Fund (364) into the Capital (Permanent) Improvements Fund (361). The Finance Director is hereby authorized to report to the State Auditor the Capital (Permanent) Improvements Fund as a single fund with multiple cost centers beginning with the 2023 fiscal year.
         (Ord. 61-85. Adopted 11/28/61; Ord. 78-15. Adopted 05/11/78; Ord. 79-15. Adopted 03/08/79; Ord. 79-28. Adopted 05/17/79; Ord. 89-61. Adopted 09/07/89; Ord. 2014-41. Adopted 10/09/14; Ordinance 2022-44. Adopted 11/22/22; Ord. 2023-36. Adopted 12/14/23)
   (b)   Property Improvements Fund.
      (1)   The Property Improvements Fund shall be used to receive and account for moneys collected through payments to the City under leases or rents of, or use agreements for, City-owned land.
      (2)   Moneys deposited in the Fund may be used and disbursed to the pay the costs associated with any obligations placed upon the City under any lease of or use agreement for City-owned land.
      (3)   Surplus moneys in the Property Improvements Fund may be used for the following purposes:
         A.   Acquiring, purchasing and/or constructing permanent improvements, including land acquisition costs, for any public purpose; or
         B.   Paying the cost of maintaining and operating, including the payment of taxes, property purchased for any public purpose pending the use of such property for the purpose for which it was acquired.
(Ord. 78-15. Adopted 05/11/78; Ord. 79-15. Adopted 03/08/79; Ord. 79-28. Adopted 05/17/79; Ord. 2022-44. Adopted 11/22/22; Ord. 2023-36. Adopted 12/14/23)
   (c)   Public Improvement Tax Increment Equivalent Fund.
      (1)   The Public Improvement Tax Increment Equivalent Fund, which may also be known as the TIF Fund, shall be used to receive and account for service payments in lieu of taxes distributed to the City under ORC 5709.42 on applicable public infrastructure improvements and housing renovations, and each tax exemption granted by City Council pursuant to ORC 5709.40(B) shall require the creation of a specific cost center (line item) within the TIF Fund.
      (2)   The ordinance granting a tax exemption pursuant to ORC 5709.40(B) shall establish the name of the cost center for that specific tax exemption within the TIF Fund, shall specify that any payments in lieu of taxes received from that tax exemption be credited to that specific cost center, may designate a portion of the income taxes received from the granting of the tax exemption to be paid into the specific cost center, and shall specify the improvements and renovations for which the moneys in the specific cost center may be used.
      (3)   Moneys in the specific cost centers for tax exemptions granted by City Council pursuant to ORC 5709.40(B) shall be used to finance the public infrastructure improvements designated in the ordinance by which the tax exemption was granted and the cost center established.
      (4)   If City Council creates an incentive district pursuant to ORC 5709.40(C), a specific cost center shall be established within the TIF Fund for each such district, and if the ordinance adopted pursuant to ORC 5709.40(C) also authorizes the use of service payments for housing renovations within the district, separate cost centers for service payments designated for public infrastructure improvements and for service payments authorized for the purpose of housing renovations shall be established.
      (5)   Money in a specific cost center for an incentive district established by City Council pursuant to ORC 5709.40(C) shall be used to finance public infrastructure improvements designated in, or the housing renovations authorized by, the ordinance by which the tax exemption was granted and the cost center was established.
      (6)   Moneys in the specific cost centers may also be used to make distributions in accordance with ORC 5709.43(C).
      (7)   The TIF Fund may also be used to receive and account for income tax revenue that has been designated by ordinance to finance public infrastructure improvements and housing renovations.
      (8)   Any incidental surplus remaining in a cost center, upon dissolution of the cost center, shall be transferred to the General Fund.
         (ORC 5705.43)
   (d)   State Route Repair Fund. The State Route Repair Fund shall be used to receive and account for the required seven and one-half percent (7½%) of the amount paid to the City pursuant to ORC 4501.04 and 5735.27. Moneys in the State Route Repair Fund shall be used only to construct, reconstruct, repave, widen, maintain, and repair state highways within the City; to purchase, erect, and maintain traffic lights and signals and to erect and maintain street and traffic signs and markers on state highways within the City; or to pay principal, interest, and charges on bonds and other obligations issued pursuant to ORC Chapter 133 or incurred pursuant to ORC 5531.09 for such purposes.
(ORC 5735.28)
   (e)   Street Fund.
      (1)   The Street fund shall be used to receive and account for disbursed allocations from:
         A.   Disbursed allocations from the State Gasoline Excise Tax Fund and/or State Highway Operating Fund (ORC 5735.27), the State Auto Registration Distribution Fund (ORC 4501.04), or any other State fund that requires the proceeds therefrom be used for street purposes;
         B.   Disbursed allocations of the Greene County Motor Vehicle License Tax Fund or any other county fund that requires the proceeds therefrom be used for street purposes;
         C.   Amounts collected from the City's Motor Vehicle License Tax imposed by the City;
         D.   Amounts from fees received from payments of City street cut permits;
         E.   Any moneys or receipts which are derived from a City license fee implemented under ORC 715.66;
         F.   Any transfers or appropriations made by City Council for street purposes; and/or
         G.   Any other revenues which the law requires be used only for street purposes.
      (2)   Moneys in the Street Fund may only be used for street purposes, as defined in division (f)(3) of this section, which may include operating and/or maintenance expenses or improvement projects.
      (3)   For the purposes of this division, "street purposes" includes, but is not limited to, the planning, construction, reconstruction, repaving, widening, maintaining, repairing, clearing or cleaning of public streets and highways; the maintenance and repair of bridges and viaducts; the purchase, erection, and maintenance of street and traffic signs and markers; to pay the costs apportioned to the City under ORC 4907.47; to purchase, erect, and maintain traffic lights and signals; to pay the principal, interest, and charges on bonds and other obligations issued pursuant to ORC Chapter 133 or incurred pursuant to ORC 5531.09 for the purpose of acquiring or constructing streets, highways, bridges, or viaducts or acquiring or making other street or highway improvements for which the City may issue bonds.
      (4)   The Finance Director may establish separate cost centers in the Street Fund to receive and account for revenues, or to account for cost and expenses related to specific street improvement projects.
      (5)   It is the intent of this division to combine the funds formerly known as the State Gas and Vehicle License Tax Fund, Municipal Motor Vehicle License Tax Fund, and County Motor Vehicle License Tax Fund into a single Street Fund.
(ORC 5705.09(F); 5735.27; 4504.172)
(Ord. 2022-44. Adopted 11/22/22; Ord. 2023-36. Adopted 12/14/23)
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