are 74% for the year because April and May are when a significant amount of income tax and property tax is received, as well as property tax assessments. Income Tax receipts are 4.1% lower than where they were last year due to the impact of the income tax increases in Dayton and Centerville. For the Refuse Funds, excluding transfers, budgeted versus actual for receipts were: $1,229,600 and $852,700; and disbursements were: $1,274,744 and $841,270. For the Water Utility Funds, excluding transfers, budgeted versus actual for receipts were: $1,246,500 and $792,725 and disbursements were: $1,116,645 and $615,254. For the Sanitary Sewer Utility Funds, excluding transfers, budgeted versus actual for receipts were: $1,692,200 and $1,215,206; and disbursements were: $1,883,756 and $796,130. She explained that most of the sewer costs are driven by the county and their timing of billing for wastewater treatment. For the Stormwater Utility Funds, excluding transfers, budgeted versus actual for receipts were: $327,100 and $222,534; and disbursements were: $543,596 and $205,594.

The 3.75 mill property tax was first approved in May 2013 and began generating revenue in 2014. The current effective millage rate of this tax levy is 3.32. The levy raises about $1.06 million annually and pays for Oakwood public services including items such as police, fire & EMS, street maintenance and public parks. It costs about $102 per year for each $100,000 in residential property valuation.

There are many resources available on the City’s website (www.oakwoodohio.gov) including annual audit reports, annual city budgets, monthly financial reports, income tax forms and vital records forms. Mrs. Stafford shared that the Finance Department is available to answer any questions.

The city’s no solicitation ordinance was passed in 2013. Section 733.12 requires that the City Manager maintain a “Do Not Solicit” list, which is currently available on the City’s website. Residents may add their address to the list by calling the City or visiting the City’s offices; directing an email through the link provided on the City’s website; or checking the box on the monthly utility bill. Each address must re-register every five years. The “Do Not Solicit” list is compared to the utility database on a regular basis, and as residents move, the list is updated. Residents will receive a postcard notification if their address is being removed as a result of the five year requirement.

Mrs. Stafford recognized the 130 years of cumulative service in the Finance Department. She recognized the following members of her staff: Alice Young, Assistant Finance Director – 40 years of service; Tracy Martin, Payroll Clerk – 31 years of service (19 as a dispatcher & 12 in finance); Theresa Rushlow, Utility Clerk – 18 years of service; Linda Merker, Tax Administrator – 15 years of service; Stacy Vreeland-Mathes, Part-time Tax Clerk – 14 years of service; Cindy Stafford, Finance Director – 10 years of service; and, Tracy Davidson, Tax Clerk – 2 years of service.

Mrs. Stafford reviewed the Finance Department’s operations. In 2017, 1,154 purchase orders and 2,682 payments were processed. The income tax department reviewed 14,205 returns, which is 100% of the income tax returns. Income tax returns are keyed in electronically to the city tax system and each return is mathematically checked. 100% of business income tax returns are audited and 25% of individual returns are audited, compared to the IRS auditing less than 1% of returns. On a monthly basis, the utility department bills and processes payments for over 3,000 utility customers. The Finance Department provided 134 birth certificates for registered births within the state of Ohio and 63 death certificates for deaths that occurred within the city of Oakwood. The Finance Department issued 31 food licenses for establishments in the city of Oakwood.

Mayor Duncan asked if the citizen Budget Review Committee minutes are still available online.

Mr. Klopsch confirmed that they are.

Mrs. Hilton asked how the “Do Not Solicit” list is updated if someone moves, and why there is a five year re-registration requirement.

Mrs. Stafford explained that if someone who is already on the list moves within Oakwood, the old address is removed and the new address is added to the “Do Not Solicit” list. If the move is outside of Oakwood, the address is removed from the list.

Mr. Jacques explained that the five year re-registration requirement was written into the ordinance based on legal issues that the city of Englewood experienced with their no solicitation law. Concerns were raised that if there was no mechanism to purge the list from time to time, the list could continue to grow until every property in the city was on the list.