Metropolitan Park District of the Toledo Area 2017 Budget
Mission The mission of Metroparks of the Toledo Area is to conserve the region’s natural resources by creating, developing, improving, protecting, and promoting clean, safe, and natural parks and open spaces for the benefit, enjoyment, education, and general welfare of the public.
Vision To preserve and protect the Natural Heritage of Northwest Ohio.
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TABLE OF CONTENTS
INTRODUCTION AND OVERVIEW ...... 6
Transmittal Letter ...... 7
Board of Commissioners and Executive Director ...... 8
Strategic Plan ...... 9
2016 GFOA Award ...... 11
Executive Summary ...... 12
FINANCIAL STRUCTURE, POLICY AND PROCESS ...... 15
Organizational Chart ...... 16
Chart of Accounts ...... 17
Fund Descriptions ...... 17
Budget Process ...... 20 Budgetary Basis ...... 21
Financial Policies...... 22 Reporting Entity ...... 22 Basis of Presentation - Fund Accounting ...... 22 Budgetary Process ...... 22 Cash and Investments ...... 23 Investments...... 23 Capital Assets and Depreciation ...... 23 Debt ...... 23 Fund Balance ...... 24 Purchasing ...... 24 Earned Revenue ...... 25
Multi-Year Forecast with Fund Balance...... 26
Revenue Sources ...... 29 Property Tax Revenue ...... 29 Intergovernmental Revenue ...... 29 Program Revenue ...... 29 Investment Revenue ...... 29 Other Revenue ...... 29
Capital Revenue ...... 30
Estimated Resources All Funds ...... 30
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Certificate of Estimated Resources with Fund Balances...... 30
Earned Revenue ...... 34
Earned Revenue Estimates ...... 35
Earned Revenue Fees Schedules ...... 36
EXPENDITURES ...... 42
Expenditure Object Appropriations ...... 43 Personnel Services ...... 43 Fringe Benefits ...... 43 Materials and Supplies ...... 43 Utilities ...... 43 Services ...... 43 Capital Outlay ...... 43 Other Expenditures ...... 43 Other Financing Uses ...... 43
Capital Projects and Land Acquisitions ...... 44
Capital Plan ...... 45 2017 Capital Equipment Projections ...... 45
Land Acquisitions ...... 47
Expenditure Appropriation Summary by Fund ...... 48
Expenditure Appropriation Summary by Department ...... 49
Staffing ...... 53
DEPARTMENTAL INFORMATION ...... 55
Department Descriptions, Goals and Objectives, Performance Measures and Budgets ...... 56 Office of the Director ...... 56 Finance Division ...... 56 Central Services Division ...... 62 Marketing Division ...... 71 Operations Division ...... 77 Natural Resources Division ...... 90 Programming Division...... 96
ORGANIZATION and COMMUNITY ...... 113
Metroparks Agency Overview ...... 114
Community Overview ...... 115
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Glossary ...... 117
Appendix A ...... 119
CHAPTER ONE ...... 120 Chart of Accounts ...... 120
Account Code Structure ...... 121
Fund Code Structure ...... 122
Detail Fund Codes ...... 124
Division/Department Account Code Structure...... 125
Revenue Account Code Structure ...... 127
Expense Account Code Structure ...... 129
Project Number Structure ...... 133
CHAPTER TWO ...... 136 Account Descriptions ...... 136
Fund Descriptions ...... 136
Department Descriptions...... 139
Revenue Account Definitions ...... 143
Expenditure Account Definitions ...... 148
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INTRODUCTION AND OVERVIEW
• Transmittal Letter
• Board of Commissioners and Executive Director
• Strategic Plan
• Government Finance Officers Association Award
• Executive Summary
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Transmittal Letter
November 18, 2016
Scott J. Savage president Fritz Byers vice-president Lera Doneghy vice-president
Dear Commissioners,
I am pleased to submit to you the Metropolitan Park District of the Toledo Area (Metroparks, the district) 2017 budget. The budget has multiple purposes which include planning, operational control and communication. Strategic planning as well as current and future initiatives of the park district are reviewed and incorporated in the budget development, making the budget an important part of the planning process. The level of appropriations allocated within the budget establish priority and control of the objectives for current year operations. In addition, the budget document serves as an important communication tool to the stakeholders of the park district, providing an understanding of the structure and operations of the organization. This budget document has been developed following guidelines established by the Government Finance Officers Association of the United States and Canada (GFOA) and it satisfies the requirement under Ohio Revised Code for the park district to adopt an annual appropriation measure.
The proposed budget supports the board adopted comprehensive Metroparks Plan: Today, Tomorrow and Our Future. Strategic planning initiatives and priorities are carried forward from 2016 for continuation in 2017. These objectives are reflected in greater detail within divisional and departmental performance matrices. Basic objectives are to maintain or improve levels of public service and financial accountability in the provision of “Clean Safe Natural” park experiences. The expansion of programming and special events will continue with increased environmental, interpretive and recreational programming in all parks resulting in increased engagement with park visitors, trail users and other targeted populations. The budget establishes 2017 rates for fees and charges as well as revenues associated with programs, reservations and rentals.
It enables the continuation of the “ten new parks in ten years” park development/improvement plan and supports staff growth as needed to meet these objectives. As part of this plan the district will see the implications of the first full year of operation for the new Middlegrounds Metropark as well as the opening of Howard Marsh Metropark. Staffing and department budgets have been adjusted through the budget process to accommodate these new parks.
A commitment to the continuation and expansion of exceptional services, preservation of existing natural and developed resources, completion of existing park improvement projects and criteria driven land acquisition were all considered in the building of the 2017 budget as we work toward the vision of what Metroparks will be.
With operating revenues similar to those of 2016, an estimated year end fund balance of $8,766,945 is projected for 2017 following operations as directed by the 2017 budget. Taxpayer support, sound financial management and continuous focus on a long term financial plan that supports the strategic plan results in a strong fiscal position for Metroparks.
I would like to thank the management team for their participation and support for the budget and planning processes. In addition, the board of commissioners is to be commended for their continued support and fiscal integrity.
Sincerely,
David D. Zenk Interim Executive Director
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Board of Commissioners and Executive Director
Dave Zenk Interim Executive Director
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Strategic Plan Today, Tomorrow - The Future
The Comprehensive Plan of Metroparks of the Toledo Area represents a substantial effort on behalf of the Board of Park Commissioners, park district staff and a consulting team represented by the firms of URS, MKSK, and Leon Younger from PROS.
With the endorsement of the voters of Lucas County, Metroparks has been entrusted with both the opportunity and responsibility to move forward into a new chapter of the park district’s history.
The plan will be executed in a manner that is both responsive to expectations and needs and carefully thought through to maximize value returned on public investment. Its successful implementation will not only affect park operations but will also have impacts on the region. It represents a vision for the agency to follow for the next several decades.
That vision will carry the organization through the celebration of its 100th anniversary in 2028. It will also create a foundation to begin planning for the park districts next one hundred years.
As a treasured public resource, Metroparks is committed to maintaining a sustainable future providing Clean, Safe and Natural parks, now and for the next generation.
Leon Younger of PROS, MKSK and URS were retained by Metroparks to work on specific planning challenges with the understanding that the three finished studies could stand alone but would be combined to create a comprehensive plan for the agency. The comprehensive plan includes: an operational service assessment and business sustainability plan (Today Plan), a collection of advanced concept plans for major new site-specific park developments (Tomorrow Plan) and a vision plan (Future Plan).
This plan was developed within the following parameters: The authorization of the legislation enabling the creation of park districts in Ohio, the mission statement as adopted by the Board of Park Commissioners and all existing board policies and procedures.
The expectations of Lucas County residents have been incorporated into this plan as reflected by a series of statistically valid surveys of registered voters, discussions with community and civic leaders, other conservation organizations and existing partners and dialog generated from a myriad of public presentations. It is also supported by park user evaluations, findings in the state comprehensive outdoor recreational plan and various sources for national outdoor recreation trends.
Combined, the three individual volumes of this comprehensive plan create a powerful planning tool that will ensure a commitment to excellence in the day to day operations or the park system, the completion of several major projects dispersed across the county and will set a course for completing a regional system of high quality trails open spaces and public parks.
The first volume, Today, discusses protecting what we have. Metroparks consists of 10 stand-alone parks that are the foundation of the Park District. Metroparks protects our community’s natural resources by responsibly using public dollars to conserve, preserve and restore areas that provide remarkable environmental and economic value for all of northwest Ohio.
The second volume, Tomorrow, covers finishing what we started. Connecting the parks and connecting people with nature are a few of Metroparks top priorities. Over the next decade, the Park District will complete a number of projects that have been on hold and open several new parks to the public. When the expansion is completed, everyone in Lucas County will live within five miles of a Metropark. A world of nature will be a hop, skip and a jump away for thousands of residents.
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And the third volume, The Future, completes the series with planning for the future. Looking ahead, Metroparks will play a key role in important issues facing our region including conservation of the natural environment, the impact of public use on the parks, the maintenance and rehabilitation of park facilities and Metroparks role in environmental and healthy living education.
The complete volumes of the three chapters of the strategic plan are available at the following addresses: http://issuu.com/mymetroparks/docs/2015_0601_visionplan-today http://issuu.com/mymetroparks/docs/2015_0604_visionplan-tomorrow http://issuu.com/mymetroparks/docs/2015_0626_visionplan-future_smaller
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2016 GFOA Award The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to Metropolitan Park District of the Toledo Area, Ohio for its annual budget for the fiscal year beginning January 1, 2016. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a pol icy document, as an operations guide, as a financial plan, and as a communications device.
This award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award.
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Executive Summary 2016 was a historic year for Metroparks Toledo. The opening of Middlegrounds Metropark on the river front in downtown Toledo marks the first urban Metropark downtown. New branding and a new mobile friendly web site were launched with great reception. Construction began on Howard Marsh Metropark along Lake Erie in Jerusalem Township. Approximately 700 of Howard Marsh’s 1000 acres is being developed as a restored wetland park with canoe/kayak blueway trails, hiking trails, boardwalk, overlooks and bird nesting islands. Opening in 2017 Howard Marsh is the largest constructed wetland project on the great lakes. Metroparks publicly committed to advancing development of the former marina district in downtown Toledo into a Metropark. Construction of the park’s first single track off road bike trail was started with the first 4.5 mile section completed. Three new parks, Wiregrass, Westwinds and Fallen Timbers, saw their first full year of operation. These additions represent an increased level of service which requires thorough consideration in the budget process.
Voter support for acquisition and development levies and the strategic plan result in a gradual growth of operational costs as parks are developed. Funding for this growth becomes available as acquisition and development expenditures decline. The 2017 budget reflects a modest 4.43 percent increase over the 2016 budget.
Percent Change in Expense Appropriation Expense Object 2016 2017 Percent Change Salaries $ 6,363,612 $ 6,409,128 0.72% Fringe Benefits $ 2,221,054 $ 2,178,163 -1.93% Materials & Supplies $ 888,788 $ 1,023,215 15.12% Utilities $ 798,101 $ 699,798 -12.32% Contract Services $ 2,665,361 $ 3,174,195 19.09% Contingencies $ 128,900 $ 117,000 -9.23% TBG Operations $ 316,043 $ 316,000 -0.01% Capital Outlay $ 131,250 $ 146,700 11.77% Other $ 9,530 $ 57,510 503.46% Total $ 13,522,639 $ 14,121,709 4.43%
Multiple initiatives have affected the appropriations for 2017. Negotiated salary increases for bargaining unit employees as well as increases for non-bargaining unit employees are approximately three percent. Among other factors, a reorganization in the Finance department and retirement of a few high seniority employees help to mitigate salary increases. Other initiatives that come due in 2017 are supported by the controlled growth of salaries and fringe benefits. Increased expenditures for woody tree production will generate future savings and expand the variety of species of trees available. The Planning and Construction budget includes a planning line item for $200,000 in 2017. This line item represents a new planning model that will have Metroparks prepared with plans in place for the many projects in the strategic plan. With plans in place grant support and opportunities are optimized. The major maintenance asset management system prescribes an increased level of expenditures in contracted services for 2017. The management system calls for a slightly reduced request in each of the following two years. Finally increased services, utilities and supplies associated with new services and initiatives such as Middlegrounds Metropark, Fallen Timbers Battlefield Visitor Center and other new parks increased budget needs across all categories of expenditures. The ability to take on these additional services and associated expenses while maintaining a controlled growth in the budget means taxpayers of Lucas County are not only receiving greater service, they are also receiving increased value.
Revenue estimates for 2017 are consistent with the previous year with the exception of the intergovernmental category. Tangible personal property tax reimbursement from the State of Ohio was completely phased out for Metroparks in 2016 with a final payment of $54,000. This decrease in intergovernmental revenue is not readily apparent on the certificate of
2017 Metroparks Toledo Budget Page 12 estimated revenue due to the reclassification of homestead and roll back revenue which resulted in a decrease in the taxes category and an equal increase in the intergovernmental category.
Percent Change in Estimated Revenue Revenue Object 2016 2017 Percent Change Taxes $ 16,125,000 $ 14,283,669 -11.42% Intergovernmental $ 890,268 $ 2,494,912 180.24% Fines and Forfeitures $ 2,000 $ 2,000 0.00% Fees $ 350,647 $ 353,893 0.93% Sales $ 10,000 $ 9,520 -4.80% Donations $ 500 $ 500 0.00% Interest Income $ 100,000 $ 100,000 0.00% All Other Revenue $ 175,000 $ 175,833 0.48% Total $ 17,653,415 $ 17,420,327 -1.32%
The 2017 general operating fund financial forecast is consistent with the objective of maintaining a fund balance equal to one half year’s operating expense. Planning for operations, capital projects, programming support and land acquisition has all been completed with this objective in mind. The following table indicates the portion of general operating expense represented by the projected fund balance for each year through the year 2025.
2017 2018 2019 2020 2021 2022 2023 2024 2025 Budget Projected Projected Projected Projected Projected Projected Projected Projected Total Operating Expenditures 14,121,709 14,006,339 14,432,264 14,873,508 15,330,659 15,804,328 16,217,171 16,642,364 17,080,306 End of Year Fund Balance 8,766,945 9,416,329 9,842,660 10,098,720 9,771,159 9,196,658 8,688,685 8,738,193 8,585,158 Fund balance as percent of Expenditures 62% 67% 68% 68% 64% 58% 54% 53% 50%
As part of this budget process, staff has also assembled several best practices to provide additional perspective. Firstly, an industry benchmark is that no more than 65% of the overall budget should be represented by salaries and benefits. Metroparks is currently well below this mark due to the significant portion of revenue that is currently directed at park development. As the shift from development to operation of new parks occurs the percent of salaries to overall budget will increase. The 2017 salary and fringe benefits budget is 56% of operating expenses and transfers:
% of Overall Budget for Salaries & Benefits 2017 Budget Salaries (Funds 100 and 204) $ 7,162,400 Fringe Benefits (Funds 100 and 204) $ 2,431,570 Total $ 9,593,970
Total 2017 Expenditures and Transfers $ 17,021,709 % of salaries/benefits to overall budget 56%
A large portion of the comprehensive plan focuses on the creation of new parks and the completion of projects, understanding our capital budget is important. A capital budget that represents 4-6% of the agencies’ asset portfolio value (not including land) is considered another best practice. The portion of Capital Outlay category appropriations attributed to capital development is four percent.
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% of Asset Value for Capital Development 12/31/2015 Total Asset Cost $ 79,730,507 Less: land $(30,577,827) $ 49,152,680 2017 Budgeted Capital Construction $ 2,075,000 Capital Construction Budget of $2,525,000 less $450,000 for non-construction activities % of Asset Value for Capital Development 4%
Stewarding existing resources is always a top priority from taxpayers. As such maintaining an effective major-maintenance program is critical. Industry experts site a range of 2-5% of the asset value portfolio to be budgeted annually for major maintenance. The 2017 budget calls for major maintenance appropriations that sum to two percent of assets with land excluded.
% of Asset Cost for Major Maintenance 12/31/2015 Total Asset Cost $ 79,730,507 Per American Appraisal Less: land $(30,577,827) Per American Appraisal $ 49,152,680 Major Maintenance $ 1,211,635 % of Asset Cost for Major Maintenance 2%
The process necessary to compile this budget document has facilitated much planning and makes resources available for a continuation of Metroparks progress. In following this plan, all departments will continue to measure progress through matrices tied to the strategic plan as Metroparks continues the momentum through 2017. We look forward to another exciting year!
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FINANCIAL STRUCTURE, POLICY AND PROCESS
• Budget Process
• Financial Policies
• Multi-Year Forecast with Fund Balance
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Organizational Chart
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Chart of Accounts The following table describes the funds of Metroparks as they are listed in the Chart of Accounts. The complete chart of accounts is included with this document as appendix A.
Fund Descriptions Governmental Funds (1xx – 5xx)
100 General Fund The General Fund accounts for all revenues of the Metroparks which are not accounted for in other funds. The revenues received are for the general operations of the Metroparks.
Special Revenue Funds 2xx Special Revenue Funds are used to account for revenues derived from specific federal and/or state programs, from other sources which are legally restricted (by condition of grant or statue) to expenditure for specific purposes, or for activities for which there is a desire to provide separate information on sources and uses.
The Metroparks maintains the following special revenue funds:
200 Land Acquisition Levy Fund This fund is used to account for levy proceeds as well as grant monies which are to be used for the acquisition of land.
201 Cardinal Fund This fund accounts for unrestricted gifts and donations of any amount which will be expended on specific projects as approved by the Metroparks. In addition, donations made to support employee recognition activities is recorded in this fund.
202 Buckeye Fund This fund is used to account for restricted donations of any amount that are not appropriately accounted for in another fund and which will be expended on specific parks or projects per the restriction.
203 Law Enforcement Fund This fund is used to account for resources derived from seized contraband, including vehicles, as a result of criminal activity through the course of Metroparks law enforcement activities. Resources can be used for investigations, training, matching grant funds that support law enforcement activities and free law enforcement prevention education activities.
204 Education Fund This fund is used to account for grants, donations, fees and transfers to be used for educational activities.
205 Members Fund This fund accounts for dues paid by Metroparks members, fees received for special activities and donations. Expenditures are for membership activities, programs and grants.
231 Ohio EPA Grants Fund This fund is used to account for Ohio EPA grant monies.
235 Recreational Trails Grant Program Fund This fund is used to account for recreational trails state grant monies.
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236 Ohio Department of Natural Resources Grants Fund This fund is used to account for ODNR state grant monies.
250 Wildland Fire EAB Program Fund This fund is an ARRA reimbursement grant funded through the US Forestry Service.
251 GLRI Program Fund This fund is a federal grant funded through Great Lakes restoration.
252 GLRI II Program Fund This fund is a federal grant funded through the Department of Commerce NOAA.
253 GLRI III NFWF This fund is a federal grant funded through the US Fish & Wildlife.
254 GLRI IV - TNC This fund is a federal grant funded through the US EPA.
255 GLRI V This fund is a federal grant funded through the US Fish & Wildlife.
256 Federal Grants This fund is used for all federal grants using project numbers for reporting.
257 State Grants This fund is used for all state grants using project numbers for reporting.
258 Local and Other Grants This fund is used for all local and other grants using project numbers for reporting.
Debt Service Funds 3xx Debt service funds are used to account for the accumulation of resources for, and the payment of, general obligation long-term debt. Payments would include principal, interest and related costs.
The Metroparks does not currently maintain any debt service funds.
Capital Projects Funds 4xx Capital project funds are used to account for financial resources used for the acquisition or construction of major capital facilities (other than those financed by proprietary funds, special assessment funds and trust funds).
The Metroparks maintains the following capital projects funds:
400 Capital Construction Fund This fund is used to account for grants, donations, and transfers dedicated to new capital construction.
401 Land Development Fund This fund is used to account for grants, donations, and transfers dedicated to the purchase and development of land.
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402 Wetland Mitigation Fund This fund is used to account for all funds received for wetland mitigation. Expenditures are restricted to the purchase, creation, or restoration of wetlands to be held in perpetuity by the Metroparks.
Permanent Funds 5xx Permanent Funds are used to account for financial resources that are legally restricted in that only the earnings, not the principal, may be used to support the Metroparks’ programs.
500 Hankinson Endowment Fund This fund is used to account for donations from the Hankinson Foundation. The earnings of the endowment may be used for Metroparks operations.
Proprietary Funds (6xx – 7xx)
Enterprise Funds 6xx Enterprise funds are used to account for operations that are financed and operated in a manner similar to private business enterprises. The intent of the governing body is that the costs of providing the services to the general public on a continuing basis be financed or recovered primarily through user charges.
The Metroparks maintains the following enterprise fund:
600 Retail Operations Fund This fund accounts for the retail operations at the Providence General Store.
Internal Service Funds (7xx) Internal service funds are used to account for the financing of goods or services provided by one department or agency to other departments or agencies of the Metroparks or to other governments on a cost-reimbursement basis.
The Metroparks does not currently maintain any internal service funds.
Fiduciary Funds (8xx and 9xx)
Private Purpose Trust Funds (8xx) Private purpose trust funds are used to account for trust arrangements under which principal and income benefit individuals, private organizations, or other governments.
The Metroparks does not currently maintain any private purpose trust funds.
Agency Funds (9xx) Agency funds are used to report assets held in a trustee or agency capacity for others and that cannot be used to support the government’s own programs.
The Metroparks maintains the following agency fund:
900 Citizens’ Campaign for Metroparks Fund This fund accounts for donations held on behalf of the Citizens Campaign Committee.
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Budget Process The budgetary process is prescribed by provisions of the Ohio Revised Code and entails the preparation of budgetary documents within an established timetable. The major documents prepared are the certificate of estimated resources and the appropriation resolution, all of which are prepared on the budgetary basis of accounting and subject to amendment throughout the year.
All funds, other than the agency fund, are legally required to be budgeted and appropriated; however, only governmental funds are required to be reported. The legal level of budgetary control is at the object level within each fund. Budgetary modifications may only be made by resolution of the District Board.
Building the budget begins with the strategic planning process. With a strategic plan in place, a long range financial plan consistent with and supportive of the strategic plan is developed. Metroparks refers to this financial plan as the multi-year forecast. The scale of the multi-year forecast is driven in large part by the Rates and Amounts resolution provided by the County and approved by the Board of Commissioners in September of each year and the certificate of estimated resources.
The County Budget Commission reviews estimated revenue and determines if the budget substantiates a need to levy all or part of previously authorized taxes. The Budget Commission then certifies its actions to the District by September 1 of each year. As part of the certification process, the District receives an official certificate of estimated resources stating the projected receipts by fund. Prior to December 31, the District must revise its budget so that the total contemplated expenditures from any fund during the ensuing fiscal year do not exceed the amount available as stated in the certificate of estimated resources. The revised budget then serves as the basis for the annual appropriations measure.
In August, worksheets are developed to begin the collection of department budget requests. Worksheets include instructions, a list of district initiatives, prior year actual expenditures, current year budget, and current year’s year to date expenditures. Department budget directors are asked to review the district initiatives, which include reference to strategic plan items, for consideration of impact on their budgets and develop three year budget requests. The directors are also asked to provide narratives of their line item requests, staffing changes, future operational changes, future capital changes and a narrative of department goals and objectives. Specific initiatives affecting the 2017 budget include the first full year of operation for the new Middlegrounds Metropark. In the natural resources area, woody plant propagation and oak wilt management are initiatives that required additional budget consideration. The programming department also received significant budget review with attention paid to earned revenue.
In the months of September and October meetings are scheduled with department directors to both support the directors in the process and then to review budget requests. Department requests are then compiled with one another and with centrally developed budgets for staffing and fringe benefits. This newly compiled budget is then reviewed and compared with the multi-year financial forecast before completion. A draft of the completed budget and narrative document is provided to the Board of Commissioners allowing ample time for review and consideration.
The completed budget is presented to the Board for approval in November as the Annual Appropriation Measure with an effective date of January 1, of the following year. Approved budgets are then disseminated to department directors with explanation of variances from their budget requests. An annual appropriation resolution must be passed by April 1 of each year for the period January 1 through December 31. The appropriation resolution establishes spending controls at object level within each fund, and may be modified during the year by resolution of the District Board of Commissioners. Total fund appropriations may not exceed the current estimated resources as certified by the County Budget Commission. Expenditures may not legally exceed budgeted appropriations at the object level within each fund. The allocation of appropriations within a fund may be modified with the approval of the District Board Commissioners. Administrative control is maintained through the establishment of detailed line-item budgets. On or about January 1, the certificate of estimated resources is amended to include any unencumbered fund balances from the preceding year. The certificate may be further amended during the year if a new source of revenue is identified or if actual receipts exceed current estimates.
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In lieu of an approved annual budget, a temporary appropriation resolution to control expenditures may be passed on or about January 1 of each year for the period January 1 through March 31.
At the close of each fiscal year, the unencumbered balance of each appropriation reverts to the respective fund from which it was appropriated and becomes subject to future appropriations. The encumbered appropriation balance is carried forward to the subsequent fiscal year and need not be re-appropriated.
Following the adoption of an annual appropriation measure, the Metroparks budget may be amended as necessary throughout the year. Board approval of budget amendments based upon new receipts or additional revenue may occur at any Board meeting.
Metroparks has a history of maintaining a balanced budget. Appropriations for expenditure are limited to the total of beginning fund balance plus revenues. A balanced budget and ending fund balance are planned and monitored through a multi-year financial forecast.
2017 Budget Build Timeline 2017 Budget Date Task 08/01/16 Department budget request materials developed 08/15/16 Budget request worksheets disseminated to department directors 09/07/16 Budget request worksheets due 08/24/16 - 09/21/16 Budget meetings with department directors 9/22/16 - 10/15/16 Department budgets, staffing and fringe benefit budgets compiled into a complete operating budget. Grants, capital budgets and narrative materials are added to budget document. 10/26/16 Board approves 2017 tax rate resolution (Extension from September to October was granted to the Lucas County Auditor) 10/26/16 Draft budget provided to the Board 11/18/16 2017 Budget presented to Board for approval 11/30/16 2017 budgets disseminated to department directors 12/02/16 Last date for 2016 purchase requisition entry 12/02/16 - 01/01/17 Budget recap meetings with department directors 12/21/16 2017 Certificate of estimated resources updated 01/01/17 2017 budget effective date 01/01/17 - 12/31/17 Budget amended as necessary based on new receipts or additional revenue
Budgetary Basis The Metroparks budgetary process accounts for certain transactions on a basis other than generally accepted accounting principles (GAAP). The major differences between the budgetary basis and the GAAP basis lie in the manner in which revenues and expenditures are recorded. Under the budgetary basis, revenues and expenditures are recognized on a cash basis. Utilizing the cash basis, revenues are recorded when received in cash and expenditures when paid. Under the GAAP basis, revenues and expenditures are recorded on the modified accrual basis of accounting.
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Financial Policies Reporting Entity The Metropolitan Park District of the Toledo Area, Lucas County, Ohio (the District), is a body politic and corporate established to exercise the rights and privileges conveyed to it by the constitution and laws of the State of Ohio. The District is directed by a three-member Board of Commissioners appointed by the probate judge of Lucas County.
The primary government consists of all funds, departments, boards and agencies that are not legally separate from the District. The District acquires lands for the conservation of significant natural, historical and cultural resources. The Board may also create parks, parkways, and other reservations and may afforest, develop, improve and protect and promote the use of same as the Board deems conducive to the general welfare.
The Board of Park Commissioners appoints a Director who is responsible for appointment of a Treasurer to act as fiscal agent for the District and custodian of all funds.
Basis of Presentation - Fund Accounting The accounting system is organized and operated on the basis of funds, each of which is considered a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenues and expenditures/expenses. The various funds are grouped into the categories governmental and proprietary.
Governmental Funds - These are funds through which most governmental functions typically are financed. The acquisition, use and balances of the District’s expendable financial resources and the related current liabilities (except those accounted for in the proprietary funds) are accounted for through governmental funds. The measurement focus is upon determination of “financial flow” (sources, uses and balances of financial resources). The following are the District’s major governmental funds:
General Fund - The General Fund is used to account for all financial resources, except those required to be accounted for in another fund. The General Fund balance is available to the District for any purpose provided it is expended or transferred according to the general laws of Ohio.
Capital Construction Fund - This fund is used to account for grants, donations, and transfers dedicated to new capital construction.
The other governmental funds of the District account for grants and other resources whose use is restricted to a particular purpose.
Proprietary Fund - The proprietary fund is accounted for on an “economic resources” measurement focus. This measurement focus provides that all assets and all liabilities associated with the operation of the proprietary funds are included on the statement of net position. The proprietary fund operating statements present increases (i.e., revenues) and decreases (i.e. expenses) in net total position.
Retail Operations Fund - The retail operations fund accounts for the retail operations at the Wildwood Farmhouse and the Providence General Store. Retail operations are discontinued.
Budgetary Process Described on page 20 under “Budget Process” heading.
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Cash and Investments Cash and cash equivalents include amounts in demand deposits and investments with original maturities of less than three months.
The District pools its cash for investment and resource management purposes. Each fund’s equity in pooled cash and investments represents the balance on hand as if each fund maintained its own cash and investment account. See Note 3, “Cash, Cash Equivalents and Investments.”
Investments Investment procedures and interest allocations are restricted by provisions of the Ohio Constitution and the Ohio Revised Code.
Following Ohio statutes and Board Policy, interest is credited initially to the general fund and reallocated to all eligible funds on a quarterly basis.
Capital Assets and Depreciation Capital assets are defined by the District as assets with an initial, individual cost of more than $5,000.
1. Property, Plant and Equipment - Governmental Activities Governmental activities capital assets are acquired or constructed for governmental activities and are recorded as expenditures in the governmental funds and are capitalized at cost (or estimated historical cost for assets not purchased in recent years). These assets are reported in the Governmental Activities column of the Government-wide Statement of Net Position, but they are not reported in the Balance sheet of the governmental funds.
Contributed capital assets are recorded at fair market value at the date received. Infrastructure capital assets (e.g., driveways, fencing, retaining walls and other assets that are immovable and of value only to the District) are capitalized if the cost or estimated historical cost to purchase or construct equals or exceeds $5,000. Governmental activities capital asset values were initially determined by identifying historical costs where such information was available. In cases where information supporting original cost was not obtainable, estimated historical costs were developed. For certain capital assets, the estimates were arrived at by indexing estimated current costs back to the estimated year of acquisition.
2. Depreciation All capital assets, other than land, antiques and art, and construction in progress, are depreciated. Depreciation has been provided using the straight-line method over the following estimated useful lives:
Description Governmental and Business-Type Activities Estimated Lives (in Years) Buildings 40 Land Improvements 20 Machinery and Equipment 7 - 10 Infrastructure 20
Debt Metroparks are permitted to issue bonds and incur debt if the proceeds are used to acquire and improve land. These bonds may be issued in anticipation of the collection of property taxes and shall not exceed one percent of the total tax valuation of the park district. The Board of Park Commissioners is also permitted to issue revenue bonds pledging repayment from revenue operations. Such bonds are limited to revenue operation funds and cannot be secured through taxation. According to statute, these bonds are not considered to be part of the total indebtedness of the District. 2017 Metroparks Toledo Budget Page 23
Debt service funds are used to account for the accumulation of resources for, and the payment of, general obligation long-term debt. Payments would include principal, interest and related costs. The District does not currently maintain any Debt Service funds.
Fund Balance In the fund financial statements, fund balance for governmental funds is reported in classifications that comprise a hierarchy based primarily on the extent to which the District is bound to honor constraints on the specific purpose for which amounts in the funds can be spent. Fund balance is reported in five components – non-spendable, restricted, committed, assigned and unassigned.
Non-spendable – Non-spendable fund balance includes amounts that cannot be spent because they are either not in spendable form or legally contractually required to be maintained intact.
Restricted – Restricted fund balance consists of amounts that have constraints placed on them either externally by third parties (creditors, grantors, contributors, or laws or regulations of other governments) or by law through constitutional provisions or enabling legislation. Enabling legislation authorizes the District to assess, levy, charge or otherwise mandate payment of resources (from external resource providers) and includes a legally enforceable requirement (compelled by external parties) that those resources be used only for the specific purposes stipulated in the legislation.
Committed – Committed fund balance consists of amounts that can only be used for specific purposes pursuant to constraints imposed by formal action of the District’s highest level of decision making authority. For the District, these constraints consist of resolutions passed by District Board of Commissioners. Committed amounts cannot be used for any other purpose unless the District removes or changes the specified use by taking the same type of action (resolution) it employed previously to commit those amounts.
Assigned – Assigned fund balance consists of amounts that are constrained by the District’s intent to be used for specific purposes, but are neither restricted nor committed.
Unassigned – Unassigned fund balance consists of amounts that have not been restricted, committed or assigned to specific purposes within the General Fund as well as negative fund balances in all other governmental funds.
When both restricted and unrestricted resources are available for use, it is the District’s policy to use unrestricted resources first (committed, assigned and unassigned), then restricted resources as they are needed.
Purchasing The establishment of strong internal controls for purchasing is necessary to prevent mishandling of funds and to safeguard against loss. Strong internal controls are also designed to protect employees from inappropriate charges of mishandling funds by defining responsibilities in the purchasing process.
Purchasing levels, authority to make purchases, and internal control procedures are determined by the Treasurer and/or her/his designee in conjunction with the Audit Committee and, as appropriate, the Board of Commissioners. Levels, authorities, and controls will be considered policy until revised. All personnel are expected to comply with Metroparks purchasing policies and procedures. Failure to do so may result in an employee being held personally responsible.
Metroparks is responsible for purchasing the highest quality materials, equipment and services at the most efficient price and in compliance with all local, state, and federal statutes to which it may be obligated.
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It is Metroparks policy to: . Maintain and practice at all times applicable laws, business ethics and professional courtesy. . Display competence and business ethics in all dealings. . Give fair and equal treatment to all suppliers and their representatives. . Provide equal opportunity for all suppliers to make price and specification quotations. . Remain free from obligations to any supplier. . Establish, communicate, and adhere to strong internal controls. . Audit internal practices for compliance.
The objectives of this policy include the following: . Maintain, with a high degree of financial integrity, a continuous supply of products, equipment, and services necessary to support the quality of parks and recreation services common to Metroparks. . Purchase materials, supplies, and services for Metroparks at the best and lowest price available. . Provide standardization of materials, supplies, equipment, and services whenever possible. . Ensure delivery at a designated time and a predetermined price. . Resolve any complaints on purchased, leased, or rented goods and services and to maintain effective and professional relationships with suppliers. . Project future needs of Metroparks for services, equipment, and materials. . Consistently apply park district purchasing and budgetary policies and guidelines. . Comply with the Ohio Revised Code and all other local and federal laws and regulations.
Earned Revenue Metroparks charges fees for facility rental and programs. Memberships, sales and donations also provide supplemental revenue to park operations.
Membership rates begin at $30.00 and are available to individuals, families and even dogs.
Facility rental and programming rates are approved by the Board of Commissioners through the budget approval process.
In support of equal opportunity for all county residents, differential pricing and transportation assistance is offered based upon pre-determined criteria.
There are core programs that tax-paying citizens expect for free or greatly reduced costs from Metroparks. Defining programming services in terms of general, core and value-added form the basis for program fees:
General Services – are tax supported and provided at no or very low cost to the user. These are non-exclusive services that include self-guided information, trailhead stations and trail signage, roving interpreters, some facility interpretive information, online educational resources and some drop-in programs or special events. In the case of some general services, a small fee may be charged to create perceived value to the users, while not excluding someone due to economic circumstances.
Core Services – are focused on specific program areas of greatest importance to the community, critical outreach as identified in the Programming Master Plan, or are a way to introduce the public to nature, to Metroparks and to each individual park. These core services and programs are prioritized throughout fluctuations in resources. Programs are categorized as “core” if they fit one of the following:
. The program is expected by the community as part of the Metropark experience; that expectation is tested through community programming needs surveys.
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. The program is designed to introduce the public to natural areas. . A program that is basic introduction to an outdoor skill. . A general tour of a cultural site during regular operating hours. . The program has wide demographic appeal.
Core programs have a fee policy and pricing strategy that recovers between zero to 10% of the cost of service (staffing, materials, and equipment replacement).
Expanded Services – include those where a consumer is charged the entire cost for services or facilities when the minimum number for enrollment is met. These services include programs that require more intense preparation, are at times requested to meet the customer’s needs, longer and more detailed instruction, require specialized equipment and/or immersive facilities.
Multi-Year Forecast with Fund Balance The Multi-year forecast provides estimates of revenues, expenditures and fund balances of the general operating fund for two previous years, the current year and nine future years. Revenues are conservatively estimated based on trends and current information from and about their sources. Expenditures and other financing sources are based upon initiatives drawn from the strategic plan. The level of expenditures and other financing sources is managed with the goal of maintaining a fund balance equal to one half of expenses. The multi-year forecast is provided below.
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Revenue Sources The District has five major categories of revenue; property tax revenue, intergovernmental revenue, program revenue, interest revenue and other revenues.
Property Tax Revenue The revenue for the park system is primarily derived from voted tax levies. There are currently two levies providing income for the organization, a 1.4 mill levy that will be up for renewal in 2017 and a .9 mill levy that may be renewed in 2022. The .9 mill levy was passed in 2012 replacing a .3 mill levy. As these two ten year levies are subject to renewal at five-year intervals the system has great stability with ample opportunity to anticipate and adjust as needed. Intergovernmental Revenue Local government revenue fund and personal property tax reimbursement are sources of intergovernmental revenue. Local government revenue fund is a percentage of general tax revenue the state government shares with local governments. Personal property tax values have been phased out by the state and now come back to the district as a state reimbursement under intergovernmental revenue. Program Revenue Also referred to as “earned revenue”, facility rental and park program fees paid by park visitors or grant programs comprise program revenue. 2017 sees an increase in estimates for program revenue.
Investment Revenue Investment procedures and interest allocations are restricted by provisions of the Ohio Constitution and the Ohio Revised Code. Following Ohio statutes and Board Policy, interest is credited initially to the general fund and reallocated to all eligible funds on a quarterly basis.
Other Revenue Other revenue includes any revenues not categorized above such as rental property, health insurance reimbursements, wage reimbursements and property surplus sales.
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Capital Revenue The primary source of capital revenue is transfers from the general operating fund into capital funds. Additional sources of revenue for capital projects are grants from various state and federal agencies such as National Oceanic and Atmospheric Administration, Environmental Protection Agency and Ohio Public Works Commission. Estimated Resources All Funds Certificate of Estimated Resources with Fund Balances Prior to December 31, the District must revise its budget so that the total contemplated expenditures from any fund during the ensuing fiscal year do not exceed the amount available as stated in the certificate of estimated resources. The revised budget then serves as the basis for the annual appropriations measure.
As a guiding document for the budget, the certificate of estimated resources provides a summary of revenues, expenditures and fund balances for all funds. The interdependent nature of Metroparks funds dictates the need to consider the information contained in the certificate in addition to the commonly used multiyear forecast for the general operating fund. The certificate of estimated resources is provided below.
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Earned Revenue In 2017, revenue figures are based on the following:
. Run summer camp at roughly $6/hr.; all 3 programming departments run their own camps. . Provide before/after care for camps, supervised lunch time between 1/2 day camps. . Increase requested programs and their income by 20%. . Add interpretive programs to major park rental with new software implementation. . Continue expanded river programming. . Contractors offer new wellness and fitness programs. . Offer art classes at NCNP for adults, children. . Write grants and pursue program sponsorships. . Hold an annual fundraiser for youth scholarships, Nature Express and Connections Camps. . Seek ways to accept donations at free programs (Cube/tablet rather than cash). . Presenting sponsor for Outdoor Expo.
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Earned Revenue Estimates The programming division growth plan will result in increased revenues with a three year goal of earned revenue equal to or exceeding 20 percent of expenses. The growth in earned revenue estimates is identified in the chart below.
2012 2013 2014 2015 2016 2017 Description Actual Actual Actual Actual YTD Estimate ENVIRON ED FEES $ 64,647 $ 51,586 $ 57,294 $ 85,504 $ 91,720 $ 22,000 PARK INTERP ED FEES $ 5,698 $ 6,432 $ 7,316 $ 5,493 $ 1,439 $ 6,000 NCNP EDN FEES $ 9,054 $ 4,400 $ 4,136 $ 2,051 $ 1,267 $ 2,000 MANOR HOUSE EDN FEES $ 5,206 $ 3,215 $ 433 $ 898 $ 3,450 $ 4,000 OUTDR SKILLS EDN FEES $ 80,000 CONTRACTED PROGRAM FEES $ 1,200 MISC EDN PROGRAM FEES $ 618 $ 1,179 $ 303 $ 1,560 $ 641 $ 600 MANOR HOUSE RENTL $ 25,200 $ 20,260 $ 11,072 $ 25,500 OTHER RETAIL/ MISC SALES EDN $ 528 $ 500 NCNP SALE $ 350 CANAL EXPERIENCE $ 42,623 $ 51,907 $ 53,074 $ 46,659 $ 52,579 $ 54,000 UNRESTR DONATIONS $ 30 $ 50 $ 1,500 UNRESTR FUNDRAISER $ 1,634 $ 101 $ 441 NON GOV GRANTS $ 1,271 $ 2,500 RESTRIC DONATIONS $ 7,267 $ 7,325 $ 8,186 $ 16,714 $ 15,950 $ 20,000 RESTRIC FUNDRAISER $ 7 $ 20 $ 8,000 RESTRIC NON GOV GRANTS $ 5,000 MISC OPERATING REV $ 1,750
NON OPERATING REV REFUNDS $ 483 TOTAL $ 137,282 $ 126,174 $ 156,937 $ 180,411 $ 179,868 $ 233,150
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Earned Revenue Fees Schedules The following tables contain the 2017 rates for facility rentals and program fees.
FACILITY RENTAL 2017 SUMMARY FEES Park Facility Name Rate Indoor Rental Facilities Farnsworth Metropark Indianola Shelter $150 Daily 9 am – Sundown Roche de Bout Shelter $150 Daily 9 am – Sundown Oak Openings Preserve Metropark Oak Openings Lodge $250 Monday-Thursday 7 am-5 pm $400 Monday-Thursday 7 am-11 pm $500 Friday-Sunday 9 am – 5 pm $750 Friday-Sunday 9 am – 11 pm Buehner Center $250 Monday-Thursday 7 am-5 pm $400 Monday-Thursday 7 am-11 pm $350 Friday-Sunday 9 am – 5 pm $500 Friday-Sunday 9 am – 11 pm Pearson Metropark Macomber Lodge $250 Daily 9 am-5 pm, Extended $400 9 am-11pm Packer-Hammersmith Center $150 Daily 9 am-5 pm; Extended $300 9 am-11 pm Johlin Cabin See Programming Division for Fees Secor Metropark Secor Room $250 Daily 9 am-5 pm, Extended $400 9 am-11pm Side Cut Metropark Lamb Center $150 Daily 9 am-5 pm, Extended $300 9 am-11 pm Swan Creek Preserve Metropark Yager Center $200 Daily 9 am-5 pm, Extended $300 9 am-11 pm Wildwood Preserve Metropark Ward Pavilion $300 Monday-Thursday 8 am-5 pm $450 Monday-Thursday 8 am-11 pm $600 Friday 8 am-5 pm $900 Friday-8 am-11 pm $600 Saturday-Sunday 9 am-5 pm $900 Saturday-Sunday 9 am-11 pm Farmhouse $200 Monday-Thursday 9 am-5 pm; $300 9 am -11 pm $300 Friday-Sunday, 9 am-5 pm; $400 9 am-11 pm Outdoor Rental Facilities Bend View Metropark Bend View Shelter $80 Daily Farnsworth Metropark Timber Shelter $80 Daily
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Outdoor Rental Facilities Oak Openings Preserve Mallard Lake Shelter $100 Daily Pearson Metropark Tennis Court Shelter $80 Daily Ball Field Shelter $80 Daily Playground Shelter $80 Daily Homestead Shelter $150 Daily Providence Metropark Picnic Shelter (near Dam Area) $80 Daily Miami Shelter $80 Daily Erie Shelter $80 Daily Secor Metropark Walnut Grove Shelter $80 Daily Lone Oak Shelter $80 Daily Meadowview Shelter $80 Daily Side Cut Metropark Maumee Rotary Pavilion $160 Daily Riverview $80 Daily Swan Creek Preserve Mary Jane Gill Shelter $80 Daily Wildwood Preserve Metropark Whitetail Shelter #1 $80 Daily Trailside Shelter #2 $80 Daily Wiregrass Lake Meadowhawk Shelter $80 Daily Outdoor Wedding Sites Wildwood See Programming Division Side Cut Overlook $75 10 am-2 pm or 3 pm - dark Seigert Lake $75 10 am-2 pm or 3 pm - dark Peninsula $75 10 am-2 pm or 3 pm - dark Oak Openings Evergreen Lake $75 10 am-2 pm or 3 pm - dark Mallard Lake $100 per day includes shelter and dock Secor Shepherst Memorial $75 10 am-2 pm or 3 pm - dark Pearson Flagpole Area and Gazebo $75 10 am-2 pm or 3 pm - dark Providence Scenic Dam $80 per day includes shelter Swan Creek Blue Picnic Area $75 10 am-2 pm or 3 pm - dark
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Camping and Overnight Accommodations Oak Openings Preserve White Oak Campground $20 Overnight Individual Sites/$30 Overnight Group Sites Spring Brook Scout Camp $15 Overnight Scout Camping Sites/$100 Overnight Rec Field Caretaker’s Cottage $125 Overnight plus $100 refundable damage deposit Pearson Metropark Johlin Cabin See Programming Division Farnsworth Metropark Farnsworth Campsites $20 Overnight Individual Sites/$30 Overnight Group Sites Wiregrass Lake Wiregrass Lake Campsites $20 Overnight Individual Sites
Program Pricing for Metroparks Program Department 2017 Season
PROGRAMMING DIVISION 2017 SUMMARY FEE SHEET Member Discount may apply; Out of County $1 more for requested school groups INTERPRETIVE SERVICES Program Name Fees Notes Art and Nature $5-$10
Build A Wigwam (group) $2-$4 Historic/ Cultural Program with Park Interpreter $1-$7 Historic/ Cultural Site Open Hours, Open House Free Intro. To Photography $5-$8 Travel Circle Free Off-site program for group $25-$40 RENTAL - Manor House (no frills) $2000 - $3000 RENTAL - Manor House Living Room and Solarium $800 - $1500 RENTAL- Manor House Lower Level $800 - $1500 RENTAL - Manor House Solarium $500 -$1000 RENTAL- Gazebo/Lawn or Garden Entry/Lawn $500 - $1000 OUTDOOR SKILLS Program Name Fees Notes Archery Range Time $6-$7
Archery Try –it and requested $4-$5 Backpacking 101 Free- $2 Backpacking overnight $45-$50 Biking $3-$4 Biking after Dark $6-$7 Campfire Cooking $8 extra food charge may apply Camping 101 Free- $2 Camping – Summer $35-$40 Camping – Winter $30-$35 Canoe Try-it and requested $5-$6 Canoeing program $10-$15 Canoe – Night Paddle $20-$25 Canoe- Maumee River night paddle $55-$60 Rebate if have own canoe $15.00 Fire Building $2-$4
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OUTDOOR SKILLS Program Name Fees Notes Fishing $3-$5 Geocaching $4-$5 Geocaching after Dark $6-$7 Kayaking- Try-it and requested $7-$12 OO Backpack Trip $45-$50 Orienteering $3-$5 Paddlesport Adaptation (one on one) $50/session Shelter Building $1-$3 Snowshoeing $2-$5 Stand-up Paddleboarding $7-$12 Star Struck $3-$5 Survival Class $4-$6 Teambuilding $6-$12 Contractor Led Programs Wellness and Fitness Programs Contractor Decides SCOUT PROGRAMS Program Name Fees Notes Boy Scout Badge Programs $9-$27 Depends on badge requirements
Program Director can Cub Scout Badge Program $3-$13 Depends on badge requirements offer discounts to these prices Girl Scout Badge Program $4-$21 Depends on badge requirements to build up scout To encourage more use of the Free Facility Rentals Limited days and times requests parks ENVIRONMENTAL Program Name Fees Notes EDUCATION Natural History/ Environmental Ed (Groups)
Career Exploration
Off Site Presentation for group' Public Natural History Programs Teacher Professional Development CAMPS Program Name Fees Notes Before/After Care $5-$8/Contact hour depending Plus supply, equipment or Summer Camps provided at $5 to $6/hr. on camp complexity charter fee in some cases Before/After Care School Recess Camps $3-$5/Contact hour provided at $5 to $6/hr. OUTDOOR SKILLS Program Name Fees Notes Archery 101, Adults $45-$50
Archery 201, Adults $50-$55 Archery 101, Kids $42-$45 Archery 201, Kids $50-$55 Backpack to Bluegrass Island $110 -$115 Canoe/Camp on Maumee River Island $135-$140 Plus food costs 2.5 hour Canoe Paddle $40-$50 4 hour Canoe float $62-$67 3 hour Canoe class $50-$60 8 hour Canoe class $95-$100 2 session, 4 hour Canoe class $95-$100 2 session, 6 hour Canoe class $120-$125 Maumee River Night Paddle-Canoes $55-$60 Inland Lake Night Paddle-Canoes $20-$25 Paddle Eco-tours $40-$75
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OUTDOOR SKILLS Program Name Fees Notes Geocaching, Advanced $7-$10 2.5 hour Kayak Paddle $44-$50 3 hour Kayak class $60-$65 4 hour Kayak Float $72-$77 8 hour Kayak class $105-$110 2 session, 4 hour Kayak class $105-$110 2 session, 6 hour Kayak class $135-$140 Maumee River Night Paddle-Kayaks $65-$70 Inland Night Paddle-Kayaks $28-$33 Park After Dark $3-$10 Depends on activities 2 hour SUP class $45-$55 4 hour SUP class $55-$60 2 session, 4 hour SUP class $100-$110 Fitness and Wellness, Contracted Service contractor sets MULTI DEPARTMENT Program Name Fees Notes Varies by Activity- prorated Create Your Own Program based on approved fees Contracted Programs Contractor determines INTERPRETIVE SERVICES Program Name Fees Notes Art Classes $6-5-9/contact hour Plus supply fee
Canal History Paddle $8-$15 Fallen Timbers Hike + Reenactors $3 -$5 Ghosts of Providence $3 -$5 Manor House Teas Set by volunteers Manor House Tours After Hours (special) $6-$8 Mill Tour (groups up to 65) $60/hr. Music in the Grand Manor Set by volunteers Native American Dress $20-$25/class or $2-4/child Photog. Wrkshp (in-house, one shoot) $10-$35 Photog. Wrkshp (in-house, multiple days) $50-$100 Photog. Wrkshp (instructor and off-site) varies by contractor Pontoon Tour of Maumee R. $10- $20 $85-$120 in county; $20-$144 Side Cut Explorer (group) out of county Side Cut Explorer (public) $3-$10 Underground Railroad $ 20-$35 CANAL EXPERIENCE Category Fees Notes Adults $7 Seniors/Members $6 Large group chaperone free/15 Children (3-12 yrs.) $4 students Young Children (0-2 yrs.) Free Special Needs Aides Free Canal Boat Charter (group up to 65) $300-400/hr. ENVIRONMENTAL Program Name Fees Notes EDUCATION Advanced Adult Field Studies (4 sessions) $10 - $25 Holiday, School Cancellation Activities $5-7/contact hour Pre-register
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ENVIRONMENTAL Program Name Fees Notes EDUCATION Before/After Care Camps $7-$8 /contact hour provided at $4 to $5 Metroparks Connections Camps Underwritten Family based camps $6-9/contact hour Plus supply fee Ecotours $10-$25/contact hour Oak Openings Research Forum $35.00 OTHER FEES/REVENUE Item Fees On-line rates determined by Banner ads on educational web pages market Fundraiser for youth scholarships and camps $35-$50/ticket Sponsorships for Park Programs/Services $500 - $10,000 costs and benefits vary Misc. Equipment Rental $10-$35/hr. varies based on equip Family Fun Kits $10-$50 varies per contents Haunted Mill Contractor determines *Camps may also require a supply or equipment fee. *Before and after care for camps can be provided for $5 - $6/hour. The Board of Park Commissioners permits the Director of Programming to offer limited time special discounts on program fees based on user group, quantity discounts, early-bird registrations and off-peak hours. Rebates are also permitted if participants bring their own equipment to programs. New programs will be designed and evaluated in 2017 using a similar fee structure as above. Please see the refund policy and customer service policy which may also create discounts and fee reductions or waivers.
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EXPENDITURES
• Expenditure Object Appropriations
• Capital Projects and Land Acquisitions
• Expenditure Line Item Appropriations
• Staffing
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Expenditure Object Appropriations Personnel Services The Personnel Services category of expenses is used to record the expenditure detail for both full-time and part-time employees of the Metroparks.
Fringe Benefits The Fringe Benefits category of expenses is used to record the expenditure detail for both full-time and part-time employees of the Metroparks
Materials and Supplies Expenditures for expendable or consumable goods.
Utilities Expenditure of funds to utility companies for the provision of services.
Services The Services category of expenses is used to record the expenditure of funds for labor, technical and professional contract services; service agreements (rents and leases); and payments resulting from the performance of a particular service.
Capital Outlay Expenditures for real and personal property of the Metroparks that costs $5,000 or more per item and has a useful life of at least three (3) years.
Other Expenditures These accounts are used to record non-annual operational expenditures that are not encompassed elsewhere.
Other Financing Uses These accounts are used to record current financial expenditures that are reported separately from expenditures to avoid distorting expenditure trends. This is limited to items classified by GAAP. Transfers to support other funds is an example of other financing uses.
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Capital Projects and Land Acquisitions Capital projects and land acquisitions are funded through transfers from the general operating account to capital project funds (400, 401 and 402) , the remaining fund balance in the Land Acquisition Fund (200), Cardinal and Buckeye special revenue funds (201 and 202). Grant revenue and donations also contribute to capital projects and land acquisition.
Budgeting for capital projects in a given year is based upon multiple factors. The primary factor is the balance between operating cost of Metroparks and the rate of acquisition and development to ensure both initiatives fit within given revenue sources. Tax levies have been structured to allow for revenue to acquire and develop parks and then to be redirected to the cost of operations as parks are completed. Grant awards and capacity to take on and complete projects also guide budget decisions.
Transfers – Operating Fund to Capital Improvement Funds
The 2017 Metroparks operating budget contains a planning line item of $200,000 which represents a new approach to capital project planning. Metroparks’ land acquisition and capital projects benefit greatly from significant grant support. Consequently the timing of capital projects is predicated upon which of the projects outlined by the strategic plan have the opportunity in the upcoming year for grant funding. In 2017 these operating dollars for planning will be used to establish the planning portion of the projects in queue making them ready for high quality grant applications as soon as opportunities exist.
The capital budget for 2017 includes projects totaling $2,525,000. The 2017 capital plan, grant submissions, detailed equipment schedule for 2017 through 2019 and a listing of capital projects in queue awaiting funding are included below.
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Capital Plan
2017 Capital Equipment Projections
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Capital Project Queue Grant Contingent Projects Providence Play Area Middlegrounds Play Area Swan Creek Boat Launch Howard Marsh Future Phases Secor Meadoview Shelter Renovations Howard Marsh - Magee Marsh Connector Blue Creek hog barn renovation Anderson Property Development Continued Cannely Expansion & Improvements Providence Canal Inlet Alteration and Boat Dock Wildwood Shelter Renovations River Islands Activation and Improvments Fort Miamis Overlook, Sheet Piling, and Site Iimprovements Oak Openings North Entrance and Tree House Development Blue Creek Paved All Purpose Trail Extension Windows on Wildllife Improvements Blue Creek Restrooms (stone garage) Secor Meadowview Play Area and Site Improvements Cannaley Property Aggregate Parking Lot Additional Wildwood Shelter Renovation MiddleGrounds - Chessie Circle Connection Oak Openings Horse Area Restroom and Site Improvements Keil Farms Barn Renovation Farnsworth Boat Launch Restroom Keil Farms Dog Park Pearson North Boardwalk Extension Swan Creek Byrne Road Connection Henry County TowPath Connection Belt-Anderson Trails Keil Farm to UPT Connection Blue Creek White Barn Renovation Maumee Bay to Howard Trail Cannaley Property Bunk House(s) for Camping Oak Openings Evergreen Lake Area Impovements Cannaley Property Horse Barn - Trail Connecting Bridge Wiregrass to Westwinds Trail Henry County Towpath Connection SwanCreek Metropark to Arlington Trail Connection Middlegrounds Streetscape Springer Farm Development Pearson Play Area Keil Property Development Yurt Camping Areas Blue Creek Development
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Land Acquisitions The 2017 budget for land acquisition is supported entirely through existing fund balance and grant revenue. The table below contains the land acquisition plan for 2017 through 2019.
Beginning Fund Balance January 1, 2017 Fund 200 (Land Acquisition) $ 93,125 Fund 401 (Land Development) $ 2,120,736 Fund 402 (Wetland Mitigation) $ 167,357 Total Current Available Funds $ 2,381,218
2017 Expenses Purpose Amount Howard Marsh Construction Park Development $ (5,272,737) Howard Marsh - Prof Serv Park Development $ (200,000) Marina District Acquisition Phase I Land Acquisition $ (1,900,000) Oak Openings Flatwoods Swamp Land Acquisition $ (351,000) Fallen Timbers Land Acquisition $ (115,000) Acquisition Expenses Land Acquisition $ (250,000) $ (8,088,737)
2017 Outside Revenue Purpose Amount Ohio Division of Wildlife Howard Farms Phase I $ 200,000 Ohio Division of Wildlife Howard Farms Phase II $ 3,000,000 NOAA GLRI Howard Marsh Direct Pay $ 1,600,000 NatureWorks Howard Marsh Rest Room $ 82,500 WRRSP (2015) OO Flatwoods Swamp $ 366,500 Clean Ohio Fund (2017) Marina District $ 1,425,000 $ 6,674,000 2017 Year End Fund Balances $ 966,481
2018 Expenses Purpose Amount Marina District Acquisition Phase II Land Acquisition $ (1,900,000) Land Acquisition Expenses Land Acquisition $ (50,000) $ (1,950,000)
2018 Outside Revenue Purpose Amount Ohio Division of Wildlife Howard Farms Phase I $ 200,000 Clean Ohio Fund (2018) Marina District $ 1,200,000 $ 1,400,000 2018 Year End Fund Balances $ 416,481
2019 Expenses Purpose Amount All land acquisition expenses Land Acquisition $ (1,000,000) $ (1,000,000)
2019 Outside Revenue Purpose Amount Ohio Division of Wildlife Howard Farms Phase I $ 200,000 Clean Ohio Fund (2019) Land Acquisition 75% Match $ 750,000 $ 950,000
2019 Year End Fund Balances $ 366,481
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Expenditure Appropriation Summary by Fund The expenditure detail of appropriations is organized by fund below. Actual expenditures for 2015 are provided alongside of 2016 and 2017 budget appropriations for each fund. There is also a variance column included that identifies the variance between 2016 and 2017 budget appropriations.
Metroparks Toledo 2017 Budget Expenditure Appropriation Summary by Fund Expenditures and Other Uses
Fund Fund Description 2015 Actual 2016 Budget 2017 Budget 16 - 17 Variance
100 General $ 22,422,147 $ 16,384,646 $ 17,196,709 $ 812,065 200 Land Acquisition Levy $ 691,356 $ 698,829 $ - $ (698,829) 201 Cardinal $ 61,381 $ 232,885 $ 463,140 $ (9,745) 202 Buckeye $ 30,461 $ 230,766 $ 199,250 $ (41,691) 204 Education $ 1,288,703 $ 1,585,184 $ 1,300,000 $ (285,183) 205 Members $ 145,592 $ 149,970 $ 159,473 $ 9,503 231 Ohio EPA Grants $ 144,616 $ - $ - $ - 236 Ohio Dept of Natural Resources Grants $ 20,660 $ 7,619 $ 6,200 $ (1,419) 252 GLRI II Program $ 200,000 $ - $ - $ - 253 GLRI III NFWF $ 59,285 $ 78,345 $ - $ (78,345) 254 GLRI IV - TNC $ 5,663 $ 116,022 $ 124,841 $ 8,819 255 GLRI V $ - $ 152,219 $ 229,250 $ 77,031 256 Federal Grants $ - $ - $ 323,895 $ 323,895 400 Capital Construction $ - $ 25,000 $ 2,525,000 $ - 401 Land Development $ 3,732,031 $ 78,559 $ 3,001,000 $ 2,922,441 402 Wetland Mitigation $ - $ 167,357 $ 40,500 $ (126,857)
Total $ 28,801,895 $ 19,907,401 $ 25,569,258 $ 2,911,685
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Expenditure Appropriation Summary by Department The expenditure line item detail of appropriations is organized by department below. Actual expenditures for 2015 are provided alongside of 2016 and 2017 budget appropriations for each department. There is also a variance column included that identifies the variance between 2016 and 2017 budget appropriations by department total.
Metroparks Toledo 2017 Budget Expenditrure Appropriation Summary by Department Fund Fund Description 2015 Actual 2016 Budget 2017 Budget 16 - 17 Variance Dept 1000 - Director 100 General $ 529,997 $ 559,780 $ 492,437 $ (67,343) 201 Cardinal $ 1,063 $ 5,000 $ 5,000 $ - $ 531,060 $ 564,780 $ 497,437 $ (67,343)
Dept 1003 - Diversity 100 General $ 255 $ 6,000 $ 6,000 $ - $ 255 $ 6,000 $ 6,000 $ -
Dept 2000 - District Wide 100 General $ 13,567,546 $ 6,430,982 $ 6,739,913 $ 308,931 201 Cardinal $ - $ 100,000 $ 140,000 $ - 202 Buckeye $ 357 $ 139,825 $ 150,000 $ - 204 Education $ 253,565 $ 273,000 $ 246,729 $ (26,271) 205 Members $ 10,333 $ 11,000 $ 10,935 $ (65) 231 Ohio EPA Grants $ 144,616 $ - $ - $ - 252 GLRI II Program $ 200,000 $ - $ - $ - 253 GLRI III NFWF $ 14,611 $ 78,345 $ - $ (78,345) 254 GLRI IV - TNC $ 2,364 $ 29,736 $ 5,842 $ (23,894) 255 GLRI V $ - $ 18,285 $ 18,285 $ - 256 Federal Grants $ - $ - $ 67,920 $ 67,920 $ 14,193,392 $ 7,081,173 $ 7,379,624 $ 248,276
Dept 2001 - Finance 100 General $ 296,810 $ 408,999 $ 299,355 $ (109,644) 201 Cardinal $ 4,800 $ - $ - $ - 400 Capital Construction $ - $ 25,000 $ 2,525,000 $ - $ 301,610 $ 433,999 $ 2,824,355 $ (109,644)
Dept 3000 - Central Services 100 General $ 205,275 $ 204,406 $ 158,977 $ (45,429) 201 Cardinal $ 396 $ 3,988 $ - $ (3,988) $ 205,671 $ 208,394 $ 158,977 $ (49,417)
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Dept 3001 - Employee Services 100 General $ 79,945 $ 88,361 $ 161,277 $ 72,916 201 Cardinal $ 7,124 $ 12,463 $ 17,850 $ 5,387 $ 87,069 $ 100,824 $ 179,127 $ 78,303
Dept 3002 - Volunteer Services 100 General $ 189,264 $ 205,725 $ 210,852 $ 5,127 201 Cardinal $ 18,803 $ 39,934 $ 34,790 $ (5,144) 202 Buckeye $ 2,527 $ 3,216 $ 3,250 $ 34 $ 210,594 $ 248,875 $ 248,892 $ 17
Dept 3003 - Information Systems 100 General $ 564,970 $ 723,752 $ 712,205 $ (11,547) $ 564,970 $ 723,752 $ 712,205 $ (11,547)
Dept 3004 - Customer Service 100 General $ 209,205 $ 208,012 $ 213,351 $ 5,339 201 Cardinal $ 18,818 $ 56,500 $ 50,500 $ (6,000) 202 Buckeye $ 2,950 $ - $ 4,000 $ 4,000 $ 230,973 $ 264,512 $ 267,851 $ 3,339
Dept 3005 - Membership Services 202 Buckeye $ - $ 8,000 $ - $ (8,000) 205 Members $ 135,259 $ 138,970 $ 148,538 $ 9,568 $ 135,259 $ 146,970 $ 148,538 $ 1,568
Dept 4000 - Marketing 100 General $ 231,769 $ 279,695 $ 198,844 $ (80,851) 201 Cardinal $ 10,377 $ 15,000 $ 15,000 $ - 202 Buckeye $ 18,086 $ 39,500 $ 35,000 $ (4,500) $ 260,232 $ 334,195 $ 248,844 $ (85,351)
Dept 4003 - Public Relations 100 General $ 443,490 $ 470,890 $ 499,204 $ 28,314 201 Cardinal $ - $ - $ 200,000 $ - $ 443,490 $ 470,890 $ 699,204 $ 28,314
Dept 4004 - Special Events 100 General $ - $ - $ 111,509 $ 111,509 $ - $ - $ 111,509 $ 111,509
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Dept 5000 - Construction Crew 100 General $ 338,124 $ 389,404 $ 376,759 $ (12,645) $ 338,124 $ 389,404 $ 376,759 $ (12,645)
Dept 5001 - Planning & Construction 100 General $ 715,357 $ 623,074 $ 987,839 $ 364,764 $ 715,357 $ 623,074 $ 987,839 $ 364,764
Dept 5002 - Safety 100 General $ 12,063 $ 18,100 $ 16,850 $ (1,250) $ 12,063 $ 18,100 $ 16,850 $ (1,250)
Dept 6000 - Operations 100 General $ 1,620,491 $ 1,808,536 $ 1,736,911 $ (71,624) $ 1,620,491 $ 1,808,536 $ 1,736,911 $ (71,624)
Dept 6001 - Pearson 100 General $ 316,832 $ 372,409 $ 374,916 $ 2,507 $ 316,832 $ 372,409 $ 374,916 $ 2,507
Dept 6002 - Side Cut 100 General $ 288,972 $ 390,189 $ 339,774 $ (50,415) 202 Buckeye $ - $ 19,500 $ - $ (19,500) $ 288,972 $ 409,689 $ 339,774 $ (69,915)
Dept 6003 - Farnsworth/Providence 100 General $ 415,933 $ 442,948 $ 453,459 $ 10,511 $ 415,933 $ 442,948 $ 453,459 $ 10,511
Dept 6004 - Secor/Wiregrass 100 General $ 281,627 $ 276,301 $ 270,913 $ (5,388) 202 Buckeye $ 258 $ - $ - $ - $ 281,885 $ 276,301 $ 270,913 $ (5,388)
Dept 6005 - Oak Openings/Westwinds 100 General $ 318,347 $ 329,752 $ 364,393 $ 34,642 $ 318,347 $ 329,752 $ 364,393 $ 34,642
Dept 6006 - Swan Creek 100 General $ 268,464 $ 320,656 $ 333,969 $ 13,313 202 Buckeye $ - $ 2,175 $ - $ (2,175) $ 268,464 $ 322,831 $ 333,969 $ 11,138
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Dept 6007 - Wildwood 100 General $ 543,534 $ 564,673 $ 605,210 $ 40,537 202 Buckeye $ 4,739 $ 18,250 $ 7,000 $ (11,250) $ 548,273 $ 582,923 $ 612,210 $ 29,287
Dept 6008 - Bluecreek 100 General $ 26,083 $ 52,359 $ 50,720 $ (1,639) $ 26,083 $ 52,359 $ 50,720 $ (1,639)
Dept 6009 - Middlegrounds 100 General $ - $ - $ 98,461 $ 98,461 $ - $ - $ 98,461 $ 98,461
Dept 7000 - Natural Resources 100 General $ 366,476 $ 360,929 $ 436,784 $ 75,915 $ 366,476 $ 360,929 $ 436,784 $ 75,915
Dept 7001 - Natural Resources West 100 General $ 253,526 $ 334,295 $ 369,404 $ 35,109 253 GLRI III NFWF $ 44,674 $ - $ - $ - 254 GLRI IV - TNC $ 3,299 $ 86,286 $ 118,999 $ 32,713 255 GLRI V $ - $ 133,934 $ 210,965 $ 77,031 $ 301,499 $ 554,515 $ 699,368 $ 144,853
Dept 7002 - Land Acquisition 200 Land Acquisition Levy $ 691,356 $ 698,829 $ - $ (698,829) 401 Land Development $ 3,732,031 $ 78,559 $ 3,001,000 $ 2,922,441 402 Wetland Mitigation $ - $ 167,357 $ 40,500 $ (126,857) $ 4,423,387 $ 944,745 $ 3,041,500 $ 2,096,755
Dept 7003 - Blue Creek Nursery 100 General $ 142,652 $ 177,461 $ 184,668 $ 7,147 $ 142,652 $ 177,461 $ 184,668 $ 7,147
Dept 7004 - Natural Resources East 100 General $ 122,621 $ 188,316 $ 197,108 $ 8,792 $ 122,621 $ 188,316 $ 197,108 $ 8,792
Dept 7005 - Natural Resources Central 100 General $ 72,519 $ (8) $ 109,297 $ 109,306 $ 72,519 $ (8) $ 109,297 $ 109,306
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Dept 7006 - Wildlife Management 100 General $ - $ 148,650 $ 85,350 $ (63,300) $ - $ 148,650 $ 85,350 $ (63,300)
Dept 8000 - Programming 204 Education $ 222,921 $ 325,832 $ 259,345 $ (66,487) $ 222,921 $ 325,832 $ 259,345 $ (66,487)
Dept 8001 - Park Interpretation 202 Buckeye $ 1,544 $ 300 $ - $ (300) 204 Education $ 377,939 $ 461,475 $ 360,914 $ (100,560) $ 379,483 $ 461,775 $ 360,914 $ (100,860)
Dept 8002 - Outdoor Skills 204 Education $ 169,622 $ 233,958 $ 211,315 $ (22,643) 236 Ohio Dept of Natural Resources Grants $ 20,660 $ 7,619 $ 6,200 $ (1,419) $ 190,282 $ 241,577 $ 217,515 $ (24,062)
Dept 8003 - Environmental Education 204 Education $ 264,656 $ 290,919 $ 221,697 $ (69,222) 256 Federal Grants $ - $ - $ 255,975 $ 255,975 $ 264,656 $ 290,919 $ 477,672 $ 186,753
Total $ 28,801,895 $ 19,907,401 $ 25,569,258 $ 2,911,685
Staffing Staffing levels for 2016 and 2017 include the same number of full time and part time employees. Seasonal employee levels are determined and budgeted in dollars rather than position budgeting. The seasonal employee count for 2017 is subject to change within the limitations of the seasonal employee budget. There is a decrease in total dollars budgeted for seasonal employees in 2017.
2015 2016 2017 Full Time Employee Count 89 92 89 Part Time Employee Count 36 33 37 Total 125 125 126
2015 2016 2017 Seasonal Budget $839,750 $853,391 $807,891 Seasonal Employee Count 83 82 85
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Staffing Changes 2017 Department Position Salary Impact Description
2001 Accounting Clerk 2 $ (56,900) Cut position 2001 Comptroller $ 73,900 Add position 2001 Director of Finance $ (98,800) Cut position 2001 PT Accounting Clerk $ 28,100 Add position 2002 Business Services Manager $ (72,500) Cut position 4000 Marketing $ 15,000 Add position 5000 Maint and Constr Assist $ (13,000) Cut position 6000 FT Ranger $ (62,900) Cut position 6000 Grounds Maintenance Assist $ (16,000) Cut position 6000 PT Ranger $ 4,900 Increase hours 6000 PT Ranger $ 9,000 Increase hours 6000 PT Ranger $ 13,800 Add position 6003 Grounds Maintenance Assist $ 13,000 Add position 6005 Park Technician 1 $ 13,000 Add position 6006 Grounds Maintenance Assist $ 13,000 Add position 6007 Crew Leader $ 33,900 Add position 6007 Park Tech1 $ (41,400) Cut position 6007 Park Tech3 $ 41,900 Add position 6009 Grounds Maintenance Assist $ 13,000 Add position 7000 GIS Analyst $ 32,700 Add position 7005 Land Steward $ 25,300 Add position 7005 NR Conservation Assistant $ 13,000 Add position 8000 Natural/Hist Interpreter $ (39,400) Cut position 8003 Environ Educ Specialist $ (24,700) Cut position
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DEPARTMENTAL INFORMATION
• Department Descriptions
• Department Goals and Objectives
• Performance Measures
• Department Budgets
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Department Descriptions, Goals and Objectives, Performance Measures and Budgets Office of the Director 1000 Office of the Director The Office of the Director of Metroparks of the Toledo Area leads in driving all aspects with Metroparks throughout the region to ensure that the public will always consider the park district a valuable community asset.
The department oversees all facets within the agency ensuring that Metroparks’ mission is followed in all daily activities. Additionally, this department is responsible for driving the comprehensive plans in order for our park system to continue growth and increase added value within the community.
1000 Office of the Director - Budget 16 - 17 Account Number Description 2015 Actual 2016 Budget 2017 Budget Variance 100.1000.510100 FT-NBU - OD $ 398,132 $ 465,813 $ 456,137 $ (9,676) 100.1000.520700 MISC BENEFITS - OD $ 552 $ - $ 500 $ 500 100.1000.520800 MILEAGE - OD $ 25 $ 400 $ 400 $ - 100.1000.530900 OTHER OP MTRLS/ SUPPLIES - OD $ 189 $ 100 $ 100 $ - 100.1000.531100 OFFICE SUPPLIES_OD $ 326 $ 500 $ 500 $ - 100.1000.531300 BOOKS/ PERIODICALS - OD $ 257 $ 300 $ 300 $ - 100.1000.531600 COMPUTER SUPPLIES - OD $ 184 $ 300 $ 300 $ - 100.1000.550100 CONFERENCES/ TRNG - OD $ 2,011 $ 9,000 $ 9,000 $ - 100.1000.550200 MEMBERSHIP DUES - OD $ 1,915 $ 2,500 $ 2,000 $ (500) 100.1000.551100 LEGAL SERVICES - OD $ 78,035 $ - $ - $ - 100.1000.551900 MISC CONTRACT SVCS - OD $ 44,040 $ 75,000 $ 10,000 $ (65,000) 100.1000.580500 OTHER EXPENSE BUDGET MGMT - OD $ - $ - $ 7,500 $ 7,500 100.1000.580800 OTHER NON-OP EXP - OD $ 4,330 $ 5,667 $ 5,700 $ 33 100.1000.580900 OTHER EXP - OD $ - $ 200 $ - $ (200) 201.1000.580900 OTHER OPERATIONAL EXP - OD $ 1,063 $ 5,000 $ 5,000 $ - 1000 Total Office of the Director $ 531,060 $ 564,780 $ 497,437 $ (67,343)
1003 Diversity Ensure that Metroparks services are inclusive of the broader community and that park operations reflect the diversity of the community.
1003 Diversity - Budget 16 - 17 Account Number Description 2015 Actual 2016 Budget 2017 Budget Variance 100.1003.550100 CONFERENCES/TRNG - DIV $ 255 $ 3,000 $ 3,000 $ - 100.1003.551900 MISC CONTRACT SVCS - DIV $ - $ 3,000 $ 3,000 $ - 1003 Total Diversity $ 255 $ 6,000 $ 6,000 $ -
Finance Division 2000 Finance Division The Finance Division has two department budgets, District Wide and Finance. The District Wide budget functions include items such as taxes, insurance, bank services as well as transfers and advances that support the entire park district. The Finance budget preserves and maintains the financial integrity of revenue generating activities, grants and project management, and internal financial accounting and reporting. Finance is responsible for processing and reporting payroll, accounts payable, and capital assets.
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The Finance Division will maintain high quality financial management to monitor Metroparks annual budget and long-term financial forecasts to be achieved by sound fiscal analysis of operating and capital revenues and expenditures, compliance with federal, state, and local rules and regulations, adherence to the highest professional financial accounting and reporting standards, and excellent customer service.
The district-wide budget center is responsible for current and long-term budget and strategic forecasting services to all Metroparks departments and financial reporting services to internal and external customers. To aid in ensuring voter tax dollars are being used effectively and efficiently, this department is responsible for financial oversight and management of all Metroparks departments, funds, and internal/external accounts and investments.
In 2017, budget appropriations will be used to oversee the district wide treasury activities. This includes, but is not limited to, oversight and maintenance of the park district’s operational obligations, employee benefits, workers’ compensation, unemployment compensation, banking services and official’s bonds.
For 2017, the Finance Division departments have been combined into a single department budget. This budget area is responsible for providing oversight to all revenue-generating operations, grant activities, capital projects, accounts payable, capital asset, financial accounting and reporting services and payroll to all departments within the District and external customers and stakeholders.
2017 budget appropriations will be used for continuation of current services, as well as enhanced long range financial planning processes, and process review and improvement. Payroll services will be enhanced to increase internal control and accuracy through process improvement and checks and balances. Efforts toward communication and education of stakeholders will be increased with particular focus on a comprehensive finance process and procedural user guide.
Finance Vision Our Vision for finance is to provide well documented, accurate and timely finance information for the board, staff and other stakeholders that meets all the state requirements for effective reporting and supports the financial principles determined in the Strategic Plan.
Finance Performance Measures FI Strategic Tactics / Actions Performance Timeline Results Goals Measures Develop and 1. Continue to use and Enhance August 2015 Beginning with the maintain a enhance a system wide turnaround time forward development of the 2016 long term approach to developing to requests for budget, budget holders have financial plan the yearly operational assistance from submitted three year budgets for the district budget involving key budget holders. requests in the budget building consistent staff. process. Since the with the goals Material and implementation of strategic and Information goals the budget process has objectives of distribution followed a timeline that allows Metroparks timelines the board the time between and support established and two regular board meetings to the initiatives adhered to. review the budget and and strategies supporting documentation in as reflected in Material and the GFOA format. This has district information facilitated the adoption of the approved preparation budget in November which plans. Agency complete for further allows the budget to be
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FI Strategic Tactics / Actions Performance Timeline Results Goals Measures goals and Division/Departm made available in December objectives, ental meetings. for preparation for the which affect upcoming year. park- Board submission operating for review on or funds need to before meeting be consistent prior to budget with fund adoption. availability 2. Consider developing a Financial January 2016 Examples of process and financial business development procedures are forward improvements taking place are projections. office to help staff reviewed and employee reimbursements (Marketing implement business updated with moved from check to direct Plan, Strategic principles in each division input from deposit. Vendors being Plan, Asset – This model has been stakeholders to transitioned to ACH from Plan, Land replaced with the deputy improve support checks. District credit card Acquisition director of and efficiency. purchases managed with one Plan) administrations objective PO per month rather than one for all administrative staff Procedures are PO for every credit card to “continuously evaluate documented and purchase. and update processes to communicated in achieve the highest level an effective A comprehensive document of of efficiency and internal format. finance procedures is under control possible”. development.
Consider the development of Marketing and Development a philanthropy office and department has re-engaged components within the and expanded the foundation. business office. Reactivate current Foundation. 3. Use a minimum of a Maintain multi- January 2016 A comprehensive financial three-year financial year forecast for forward forecast is under development management plan for the general fund. and should be completed with general operations and the 2017 budget development capital funds. Total Develop multi- process. projections need to be up year forecast for to 10 years. all "operating" areas and capital. 4. Metroparks budget will Review budget January 2016 The comprehensive financial be developed as an expenditure forward forecast is being developed to operational based requirements include these components budget, ensuring the and compare to which is then used to drive the highest possible accuracy current policies budget building process. of revenue projections for possible and the review and revision and/or evaluation of budget update. expenditure
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FI Strategic Tactics / Actions Performance Timeline Results Goals Measures requirements. 5. The annual operating Develop a August 2015 The GFOA budget model budget will project and Financial forward adopted with the 2016 budget produce a positive cash Management year incorporates this balance for each fiscal Plan. initiative. year. A cost recovery commitment for the budget-planning year will be developed and integrated into the financial management plan. 6. Develop formula for Review and January 2016 This initiative will be capital maintenance, life maintain capital forward incorporated into the cycle maintenance, and maintenance, comprehensive financial cost recovery. asset life cycles forecast. and cost recovery as currently established to determine they are still in accordance with current standards and benchmarks. Management 1. Where possible, each Cost center set Identify funding To date, work on this initiative of the General cost center will produce up for each strategy in 2015, has not begun on a district Operating some income to keep division. True initiate in January wide basis. Fund for expenditures to the cost of delivery 2015 budgeting lowest possible levels. of services purposes will completed in be at a 2015 budget year cost/profit 2. A managed reserve will Develop multi- January 2016 The comprehensive financial center level be maintained within the year forecast for forward forecast is under development so that each annual carryover at a all "operating" with this initiative included. program and sufficient level to allow areas and capital, The GFOA budget model function is yearly cash flow ensuring adopted with the 2016 budget reviewed requirements and to operating reserve year incorporates this annually for provide for financing is maintained. initiative. revenue unforeseen emergency projections needs. The reserve will and be a minimum of six expenditure months of the approved needs. annual general fund expenditure budget.
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FI Strategic Tactics / Actions Performance Timeline Results Goals Measures 3. Complete improvements Review current January 2016 The deputy director of toward how purchasing purchasing forward administration has shared the and capital systems are policies to objective for all administrative processed. identified best staff to “continuously evaluate practices. and update processes to achieve the highest level of efficiency and internal control possible”. In addition, a comprehensive document of finance procedures is under development. 4. Develop a stronger full- Identify current January 2016 The deputy director of time staff training human resources forward administration has shared the program to improve and needed objective for all administrative more effective use of training. staff to “continuously evaluate existing systems. and update processes to Determine most achieve the highest level of efficient efficiency and internal control processes in use possible”. In addition, a and retrain staff comprehensive document of in their use. finance procedures is under development. Hire additional staff as needed. 5. Help staff in the field to Provide field staff January 2015 to To date, work on this initiative determine their true unit with information, December 2015 has not begun on a district costs to produce a unit of statistics and wide basis. service. other metrics needed to determine their unit costs. 6. Net revenue generated Develop and January 2016 The comprehensive financial from the fiscal year, maintain multi- forward forecast is being developed to above that needed to year forecast for include these components. sustain the reserve, and all "operating" Special allocations can be the general fund may be areas and capital, considered once revenue and committed to special ensuring reserve are in place. allocations as approved operating by the park district board reserves are as it applies to CIP, land maintained and acquisition and for special support of educational allocations programs. identified.
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2000 District Wide - Budget 16 - 17 Account Number Description 2015 Actual 2016 Budget 2017 Budget Variance 100.2000.510800 PERFORMANCE PAY - DW $ - $ 60,000 $ 60,000 $ - 100.2000.510900 SEVERANCE - DW $ 12,451 $ 65,000 $ 65,000 $ - 100.2000.511000 EMPLOYEE CONVERSION PYMTS - DW $ 88,431 $ 92,500 $ 92,500 $ - 100.2000.520100 OPERS - DW $ 555,531 $ 655,000 $ 672,639 $ 17,639 100.2000.520200 PLAW - DW $ 271,958 $ 280,000 $ 261,919 $ (18,081) 100.2000.520300 HEALTH INSURANCE - DW $ 890,597 $ 985,000 $ 960,440 $ (24,560) 100.2000.520400 WORKERS' COMP - DW $ 131,023 $ 139,200 $ 140,000 $ 800 100.2000.520500 MEDICARE - DW $ 76,530 $ 89,500 $ 91,165 $ 1,665 100.2000.520600 UNEMPLOYMENT - DW $ 24,256 $ 50,000 $ 30,000 $ (20,000) 100.2000.550200 MEMBERSHIP DUES - DW $ 11,875 $ 15,000 $ 15,000 $ - 100.2000.551100 LEGAL SERVICES - DW $ - $ 110,000 $ 100,000 $ (10,000) 100.2000.551500 INSURANCE - DW $ 125,038 $ 126,360 $ 120,000 $ (6,360) 100.2000.551700 BANKING SERVICES - DW $ 5,390 $ 7,500 $ 2,500 $ (5,000) 100.2000.551900 MISC CONTRACT SVCS - DW $ 300 $ 56,000 $ 200,000 $ 144,000 100.2000.554200 DELINQUENT PROPERTY - DW $ 3,616 $ 10,000 $ - $ (10,000) 100.2000.554201 FORFEITED LAND EXP_CTY AUDITOR - DW $ - $ 500 $ - $ (500) 100.2000.554300 COUNTY AUDITOR/TRES FEES - DW $ 188,715 $ 200,000 $ 190,000 $ (10,000) 100.2000.554350 CTY LAND BANK REUTIL FEES - DW $ 41,926 $ 45,000 $ 65,000 $ 20,000 100.2000.554400 OTHER INTERGOV BILLING - DW $ - $ 500 $ 500 $ - 100.2000.555200 CANAL LANDS RENTAL - DW $ 150 $ 150 $ 150 $ - 100.2000.556100 PROPERTY TAXES - DW $ 127,507 $ 174,000 $ 175,000 $ 1,000 100.2000.556200 SALES TAX REMITTANCE - DW $ 54 $ 91 $ 100 $ 9 100.2000.557200 OFFICIAL BOND - DW $ 1,297 $ 1,738 $ 2,000 $ 262 100.2000.557300 REFUNDS - DW $ 1,844 $ 5,000 $ 5,000 $ - 100.2000.580200 CONTINGENCY - DW $ - $ 46,900 $ 100,000 $ 53,100 100.2000.580600 PARK OPERATIONS - DW $ 351,159 $ 316,043 $ 316,000 $ (43) 100.2000.599800 TRANSFER OUT - DW $ 10,506,400 $ 2,825,000 $ 2,900,000 $ 75,000 100.2000.599900 ADVANCE OUT - DW $ 151,500 $ 75,000 $ 175,000 $ 100,000 201.2000.520100 OPERS - DW $ - $ - $ 40,000 $ 40,000 201.2000.570000 UNALLOCATED CAP. IMP - DW $ - $ 100,000 $ - $ (100,000) 201.2000.580200 CONTINGENCY $ - $ - $ 100,000 $ 100,000 202.2000.520100 OOPERS - DW $ 335 $ - $ - $ - 202.2000.520500 MEDICARE - DW $ 22 $ - $ - $ - 202.2000.570000 UNALLOCATED CAP. IMP - DW $ - $ 139,825 $ - $ (139,825) 202.2000.580200 CONTINGENCY $ - $ - $ 150,000 $ 150,000 204.2000.510900 SEVERANCE - DW $ 3,033 $ 4,000 $ 5,000 $ 1,000 204.2000.511000 EMPLOYEE CONVERSION PYMTS - DW $ 4,868 $ 4,500 $ 6,000 $ 1,500 204.2000.520100 OPERS_EDUCATION FUND - DW $ 113,450 $ 125,000 $ 105,459 $ (19,541) 204.2000.520300 HEALTH INS_EDUCATION FUND - DW $ 120,627 $ 125,000 $ 118,080 $ (6,920) 204.2000.520500 MEDICARE__EDUCATION FUND - DW $ 10,685 $ 12,500 $ 10,190 $ (2,310) 204.2000.520600 UNEMPLOYMENT - DW $ 901 $ 2,000 $ 2,000 $ - 205.2000.520100 OPERS_MEMBERS FUND - DW $ 3,913 $ 4,500 $ 4,436 $ (64) 205.2000.520300 HEALTH INS_MEMBERS FUND - DW $ 6,035 $ 6,050 $ 6,040 $ (10) 205.2000.520500 MEDICARE_MEMBERS FUND - DW $ 385 $ 450 $ 459 $ 9 231.2000.599900 ADVANCE OUT - DW $ 144,616 $ - $ - $ - 252.2000.599900 ADVANCE OUT - DW $ 200,000 $ - $ - $ - 253.2000.520100 OOPERS_GLRI III - NFWF - DW $ 9,180 $ 3,031 $ - $ (3,031) 253.2000.520300 HEALTH INS_GLRI III - NFWF - DW $ 4,526 $ - $ - $ - 253.2000.520500 MEDICARE_GLRI III - NFWF - DW $ 905 $ 314 $ - $ (314) 253.2000.599900 ADVANCE OUT - DW $ - $ 75,000 $ - $ (75,000) 254.2000.520100 OOPERS_GLRI IV - TNC (US EPA) - DW $ 740 $ 24,190 $ 3,000 $ (21,190) 254.2000.520300 HEALTH INS_GLRI IV - TNC (US EPA) - DW $ 1,509 $ 4,527 $ 2,400 $ (2,127) 254.2000.520500 MEDICARE_GLRI IV - TNC (US EPA) - DW $ 116 $ 1,019 $ 442 $ (577) 255.2000.520100 OOPERS_GLRI V - DW $ - $ 11,100 $ 11,100 $ - 255.2000.520300 HEALTH INS_GLRI V - DW $ - $ 6,035 $ 6,035 $ - 255.2000.520500 MEDICARE_GLRI V - DW $ - $ 1,150 $ 1,150 $ - 256.2000.520100 OOPERS -DW $ - $ - $ 43,600 $ 43,600 256.2000.520300 HEALTH INSURANCE - DW $ - $ - $ 19,000 $ 19,000 256.2000.520500 MEDICARE - DW $ - $ - $ 5,320 $ 5,320 2000 Total District Wide $ 14,193,394 $ 7,081,173 $ 7,379,624 $ 298,451 2017 Metroparks Toledo Budget Page 61
2001 Finance - Budget 16 - 17 Account Number Description 2015 Actual 2016 Budget 2017 Budget Variance 100.2001.510100 FT-NBU - FIN $ 168,405 $ 230,718 $ 137,222 $ (93,496) 100.2001.510200 FT-BU - FIN $ 97,471 $ 105,449 $ 80,277 $ (25,172) 100.2001.510300 FT-BU SHIFT - FIN $ 221 $ 300 $ 300 $ - 100.2001.510400 FT-OT - FIN $ 1,363 $ 1,500 $ 1,500 $ - 100.2001.510500 PT - FIN $ - $ 27,782 $ 28,056 $ 274 100.2001.520800 MILEAGE - FIN $ - $ - $ 1,000 $ 1,000 100.2001.530900 OTHER OP MTRLS/ SUPPLIES - FIN $ 29 $ 1,000 $ 1,000 $ - 100.2001.531100 OFFICE SUPPLIES - FIN $ - $ - $ 2,500 $ 2,500 100.2001.550100 CONFERENCES/ TRNG - FIN $ - $ - $ 5,000 $ 5,000 100.2001.550200 MEMBERSHIP DUES - FIN $ - $ - $ 2,000 $ 2,000 100.2001.551800 ACTG/ AUDITING - FIN $ 29,044 $ 35,000 $ 35,000 $ - 100.2001.553100 LEGAL NOTICES - FIN $ - $ 250 $ - $ (250) 100.2001.556900 OTHER TAX PAYMENTS - FIN $ 277 $ 1,000 $ - $ (1,000) 100.2001.557100 UNIFORMS - FIN $ - $ - $ 500 $ 500 100.2001.580200 CONTINGENCY - FIN $ - $ 5,000 $ 5,000 $ - 100.2001.580800 OTHER NON-OP EXP - FIN $ - $ 1,000 $ - $ (1,000) 201.2001.580900 OTHER OPERATIONAL EXP - FIN $ 4,800 $ - $ - $ - 400.2001.570000 UNALLOCATED CAP. IMP $ - $ 25,000 $ 2,525,000 $ 2,500,000 2001 Total Finance $ 301,610 $ 433,999 $ 2,824,355 $ 2,390,356
Central Services Division 3000 Central Services Central Services provides support to the organization in the areas of employee services, customer service, volunteer service, and technology/information services, as well as assistance with CAPRA accreditation, strategic planning, records management, and administrative office services.
3001 Employee Services The Employee Services Department is responsible for promoting district wide initiatives to support employee development and engagement. In addition, this department manages district wide training and programming for staff that aligns with Metroparks strategic objectives. This allows employees to increase their knowledge of conservation and natural resources in order to better protect the land and provide education to our park visitors.
In 2017, budget appropriations for Employee Services will focus on creating and sustaining an engaged workforce that works cooperatively to achieve the strategic objectives of the organization and fostering a work environment in which employees choose to be motivated and contributory.
Employee Services will provide administrative support for analysis of employee compensation and benefit plans, management of employee performance utilizing district-wide performance measures and goals. The division will continue to provide support for hiring initiatives with a goal of attracting highly qualified, diverse candidates. Budget appropriations will support employee development and training and provide resources to supervisors and staff that encourage the highest levels employee engagement and productivity.
3002 Volunteer Services The Volunteer Services Department harnesses the strength of volunteers to achieve the strategic goals of Metroparks by providing recruitment, administration, and recognition of volunteers while remaining responsive and flexible to the changing needs and growth of the district. By providing meaningful opportunities for community engagement, the park district educates and builds strong advocates for the district’s mission. Continued support from community members such as
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corporations, universities, faith based organizations, and individuals is sustained and celebrated through volunteer services. Budget appropriations will continue to strengthen these relationships within our community while meeting the operational goals of the district.
Throughout the district, volunteers play an active and vital role. Volunteers support park operations with volunteer assignments such as Volunteer Trail Patrol, Maintenance Aides and Garden Keepers while natural resource volunteers participate in monitoring, stewardship and native plant cultivation programs. The increase in interpretive and outdoor skill programs as well as special events is also keenly supported by volunteers.
3003 Information Systems The information services department serves Metroparks by providing leadership in policy formation, selection, and use of voice and data technology. It strives to play a deliberate and visible leadership role in defining policy and securing effective, efficient, and affordable voice and data technology services throughout the Metroparks.
The insurance of business continuity and operations is the ultimate goal of the 2017 budget request. Budget appropriation will support resources necessary for district-wide growth including office expansion and departmental needs. It will provide funds necessary for daily operations and maintenance of information systems and supporting infrastructure, along with special projects such as accreditation, registration systems, and records management.
3004 Customer Service The Customer Service Department manages all initiatives related to providing and ensuring positive visitor experiences, facility rentals and special use permits, Metroparks membership and memorial programs. This department handles staffing the district’s primary visitor center at Wildwood Preserve, including handling customer interactions in person, by email and telephone and assisting with public program inquiries and reservations.
The 2017 budget request for the department is designed to advance the overall purpose of the department to understand customers’ needs and expectations, build long term relationships for Metroparks sustainability and develop products and services that satisfy customer requirements. The department will continue to expand demand for facility rentals through regularly-scheduled facility open houses, equipment and furnishings that are updated to meet the needs of rental customers, and additional offerings for overnight stays.
3005 Membership Services The membership program addresses relationship building by establishing, maintaining and growing memberships for long term support of Metroparks. Activities involved in the membership program include all member communication, sending and processing member renewals, new member solicitations, lapsed member campaigns, member program planning and administration.
Central Services Vision Our Vision for Central Services is to continually increase the organization’s value through generation of the highest levels of satisfaction within Metroparks staff, volunteers, and customers, and to provide support systems, policies, and procedures that make it easy for staff throughout the organization to manage their respective functions to achieve operational excellence and organizational objectives.
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Central Services Performance Measures CS Strategic Goals Tactics/Actions Performance Timeline Results Measures Work Systems - 1. Conduct operational COMPLETE 2016 Support service assessments with other Pass tax levy in PRORAGIS Profile entered 2016. delivery systems benchmark organizations 2017. Participation in EA that enable and NRPA/ PRORAGIS. benchmarking surveys ongoing. Metroparks to High levels of MP organizational benchmark meet demand customer survey completed 2014. and exceed 2. Help departments satisfaction by CAPRA audit 100% of review standards expectations of understand CAPRA survey – 86% very complete by March distributed to staff for review. users and the standards and demonstrate satisfied/somewha 2017. community. compliance with assigned t satisfied in 2016 Complete Section standards; ensure that survey. 4.0 audit by Central Services has 12/31/16. demonstrated compliance Submit CAPRA self- with assigned CAPRA assessment by April standards. CAPRA 1.2 2018. Periodic Timetable for Review of Documents 3. Integrate customer service Achieve CAPRA re- COMPLETE 2016 functions (facility certification in reservations, program 2018. reservations) into Central Services. 4. Enhance cross-marketing Volunteer 18.7% of volunteers are between volunteers and membership members. members discount promotion MP membership promoted at by end of 2016 monthly volunteer orientations. 5. Evaluate and enhance 2017 requests for Garden Keepers placed in all volunteer programs to 25% of volunteers volunteer support parks. support organizational are also members. will be met, 2017 VTP, Roving Interps, Maint Aids, direction. focus on Garden Keepers, Interp Hosts maintenance and placed at Middlegrounds. programming for Volunteers constructing single Total number of new parks track bike trail at Oak Openings. volunteers is Admin reception area staffed greater than 5,045. with volunteers 40 hours per week. Total volunteer Volunteers helped plant 10,000 hours is greater trees at Fallen Timbers than 48,263. Battlefield. Citizen Science volunteer programs started. Volunteer hours contributed equal to 16.71% of staff hours 2015. 5,045 volunteers 2015. 48,263 volunteer hours 2015. 6. Create an internal customer Create action plans ICS survey complete 2016. survey that effectively based on internal Overall internal customer assesses and guides the customer satisfaction 3.2 on 4 point scale Central Services division to satisfaction survey for Central Services.
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CS Strategic Goals Tactics/Actions Performance Timeline Results Measures achievement of high levels results 2016. of internal customer support. Use results to enhance internal customer service Internal Customer 7. Provide guidance and Satisfaction for Develop procedures Implementation Strategy oversight to the strategic Central Services to update and Matrices updated and approved planning process for the score goal 3.4 on 4 continue strategic by board. organization. point scale. planning to provide District Scorecard updated organizational quarterly. direction. Talent 1. Enhance the focus on Review of Metroparks Career Page Acquisition – appreciation and Baseline - 39% of recruitment updated with new branding on Attract and place understanding of natural applicants were procedures begin website 2016. skilled people to resources in our qualified for the 2016; Updated volunteer uniforms, meet recruitment messages; position. Branded message in website, Volgistics and Visitor organizational develop recruitment video; all recruitment and Guide with new brand. needs. incorporate Metroparks Maintain volunteer interview materials 5 FT, 6 PT, 49 Seasonal, 2 intern branding into recruitment work skills and and video positions filled 2016. efforts; enhance use of internship developed 2017 59% of seasonal staff rehired social media in recruiting. programs. 2016. 2. Participate in special work Continue 12 internships completed 2015. programs, internships, and participation in 15 Penta program participants work study programs to special work 2015/2016. enhance diversity and programs; assess 5 Lucas Co empowerment recruitment and engage recruitment program participants 2015. participants with messages. 3 internships 2016. Metroparks mission. 3. Strengthen the number of Develop new Developed lead volunteer for multi-tier volunteer opportunities for holidays. opportunities in district volunteers to Developed VTPI (investigator) operations assume leadership position for maintenance. roles in volunteer Volunteer hours programs. 4. Develop monthly volunteer contributed to the COMPLETE 2016 - Volunteer orientation program to district will be orientations/recruitments being enhance recruitment and equal to 15% of held monthly. placement of volunteers. staff hours. Volunteer satisfaction avg score 9.34, 2016. Volunteer satisfaction is not less than 9.5 (avg score on 10-point scale).
Training and 1. Provide staff training on Incorporate COMPLETE – 8 training sessions Development – customer service Provide average of customer service provided for staff, 2016. Provide an (internal/external) focusing 20 hours of training into core environment that on Metroparks objectives. training per training for all staff. encourages 2. Analyze and adjust core employee Analysis and Average 28 training hours per growth and trainings to align with annually. adjustment of core employee 2015.
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CS Strategic Goals Tactics/Actions Performance Timeline Results Measures development so district goals. trainings completed that individuals Staff and 2017 are prepared to supervisor 3. Provide regular user Quarterly staff Parkway Owner training support satisfaction with training on technology tools parkway trainings completed; 2 staff trainings organizational employee training. and systems for staff 2017 completed. goals. (records retention, Parkway, etc.) 4. Train staff on working with Staff training Staff training on working with volunteers and creating completed for all volunteers developed, training meaningful volunteer work units 2017 completed for 1 work unit. opportunities to maximize the volunteers’ contribution to the district. 5. Provide education to staff Conduct at least 4 31 staff NR training events and volunteers on training offered 2015/2016. conservation and opportunities for 28 volunteer NR training events appreciation of natural staff and volunteers offered 2015/2016. resources. focused on natural resources annually. 6. Develop a leadership Develop multi-tier Leadership succession plan succession plan for key programming completed 2015. positions in the district. structure 2017. Total Rewards – 1. Evaluate and improve Maintain voluntary Identify consultant RFP distributed for classification Create a total compensation system and PT/FT employee to conduct & compensation study to begin rewards policies; create pay-for- turnover at less classification/compe 2016. framework that performance program. than 10% (2015 = nsation review will attract, 7.6%) 2016; complete motivate, and project 2017. retain employees Implement pay for and volunteers. performance 2017. 2. Create employee special Identify employee Annual employee picnic; Girls events and community preferences and Nights Out; Employee Holiday projects that promote create new events open house; Employee Holiday engagement and to encourage party; 7 group community interdepartmental employee projects completed. interaction. interaction. 3. Review health insurance Review completed Insurance review completed options to improve cost- and options 2015 (no cost increase 2015 or effective employee benefits identified 2017 2016). Information 1. Create a district-wide 100 % network Complete Plan in place to update Resources - system for document and uptime. Sharepoint project Sharepoint and use for record Manage policy storage and 2017. Upgrade and and policy management. information retention. transfer documents, resources to develop storage and maximize record transfer plan. communication 2. Update and disseminate Volunteer handbook Employee handbook updated, and use/sharing employee and volunteer distributed 2017. approved and distributed 2015. of data and policies. Review employee information handbook 2018.
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CS Strategic Goals Tactics/Actions Performance Timeline Results Measures throughout the 3. Create a user-friendly, Upgrade to new Current SharePoint site organization. branded employee intranet Sharepoint system reviewed and updated. Owners (the Parkway) 2017. assigned to each area. Enhanced use of calendars, Home page. 4. Maximize effectiveness and Streamline hour Online volunteer application establish best standards for reporting in process implemented. data administration in Increased use of Volgistics, 2017. Weekly applicant reports volunteer services online tools for Increase the created for volunteer recruitment, number of placement. placement, volunteer Assignment/timesheets and scheduling and assignments schedules increased in Volgistics. tracking of scheduled through volunteers. Volgistics 2017. 5. Keep volunteers and staff Communication Volunteer communication informed of district plan in place with expanded through email, social activities to gain support branded messages media. and advocacy through 2017 Developed weekly project channels such as email, update for staff. social media, staff Created management team meetings, volunteer meetings to enhance staff meetings, the communication. Update/Parkway; extend branding message throughout the organization. Introduce new 6. Analyze software solutions program/facility Registration Proposals requested for new to maximize organizational registration software options registration software. capability in areas such as software by 2017 reviewed, and Donor Perfect upgrade program registrations, to maximize software selected complete. membership tracking, organizational 2016; facility and resource capacity. implementation reservations. 2017. 7. Analyze systems for Review MHL service 100% network uptime 2015. maximum effectiveness – needs 2017 Telephony system analysis telephone systems, complete, new voicemail system technology services, in process. software and hardware. New web server approved for VM system/large file transfer. Enhance 1. Evaluate Metroparks Maintain/increase Conduct program 2015 Membership revenue community membership program to member evaluation $108,559. outreach and maximize outreach and satisfaction on October – 2015 memberships purchased = revenue sources revenue - evaluate surveys with a goal December 2016 1,890. through effective membership categories and of 3.5 – 4% on a 1- Re-design of membership print administration of benefits for effectiveness. 5 scale. materials underway. a wide range of Consider dedicated new Lapsed membership campaign park related member campaigns and Maintain retention completed 2016. services and enhance member rate of greater experiences. connections. than 75% of 2. Regularly review existing members annually. Conduct rental Added overnight campsites at Metroparks rental facilities facility review at all Oak Openings, Farnsworth, and
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CS Strategic Goals Tactics/Actions Performance Timeline Results Measures and evaluate future needs Increase total parks with Park Wiregrass. for use expansion, visitor membership Supervisors 2017. Facility & camping revenue demand and marketing revenue by 7%. Gather customer $350,000 2015. opportunities. feedback to expand Facility and camping revenue Increase number of opportunities. $330,000, 3rd Q 2016. 3. Evaluate new opportunities memberships Evaluate Renovation of Ski Huts for rental – facilities, amenities, purchased by 7% opportunities to began 2016. special use areas to develop Hog Barn at generate revenue and meet Increase facility BC for rental space customer expectations rental and camping 2017. Further revenue by 10% explore yurt rentals and other new Increase cross- opportunities. 4. Expand community sales of Ensure staff Membership breakfasts held at outreach to market rental programming; presence at facilities Hidden Gem programs. and special use increase revenue and events to Staffed information tables at opportunities. for requested promote rentals and Middlegrounds following programs. gather feedback. opening. Conduct facility Conducted 5 facility open open houses year houses monthly, April – Oct round in all parks 2016. 2017. 5. Explore cross promotion of Develop cross- programming with Facility promotion plan with Rentals and add-on programming, 2017. opportunities to market to renters. 6. Expand involvement with Handle all public Coordinate camp registrations, program registration; work program 2016. with programming to registrations, 2017. administer registration processes and procedures for public programs
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3000 Central Services - Budget 16 - 17 Account Number Description 2015 Actual 2016 Budget 2017 Budget Variance 100.3000.510100 FT-NBU - CTS $ 106,768 $ 99,883 $ 102,512 $ 2,629 100.3000.510500 PT - CTS $ 57,272 $ 36,256 $ - $ (36,256) 100.3000.520800 MILEAGE - CTS $ 514 $ 500 $ 450 $ (50) 100.3000.531100 OFFICE SUPPLIES - CTS $ 3,635 $ 3,791 $ 100 $ (3,691) 100.3000.531200 POSTAGE - CTS $ 4,170 $ 4,150 $ 50 $ (4,100) 100.3000.531300 BOOKS/ PERIODICALS - CTS $ 102 $ 150 $ 150 $ - 100.3000.531600 COMPUTER SUPPLIES - CTS $ - $ 350 $ 200 $ (150) 100.3000.550100 CONFERENCES/ TRNG - CTS $ 1,373 $ 2,000 $ 1,200 $ (800) 100.3000.550200 MEMBERSHIP DUES - CTS $ 840 $ 840 $ 865 $ 25 100.3000.550300 TUITION - CTS $ 1,754 $ 4,486 $ 12,300 $ 7,814 100.3000.551900 MISC CONTRACT SVCS - CTS $ 12,521 $ 28,533 $ 32,250 $ 3,717 100.3000.553100 LEGAL NOTICES - CTS $ 15,733 $ 19,167 $ - $ (19,167) 100.3000.553200 AD/ PUBLCTNS - CTS $ 101 $ 200 $ 100 $ (100) 100.3000.580200 CONTINGENCY - CTS $ - $ 3,500 $ 3,500 $ - 100.3000.580500 OTHER EXPENSE BUDGET MGMT - CTS $ - $ - $ 5,000 $ 5,000 100.3000.580800 OTHER NON-OP EXP - CTS $ 433 $ 600 $ 300 $ (300) 100.3000.580900 OTHER EXP - CTS $ 60 $ - $ - $ - 201.3000.580900 OTHER OPERATIONAL EXP - CTS $ 396 $ 3,988 $ - $ (3,988) 3000 Total Central Services $ 205,672 $ 208,394 $ 158,977 $ (49,417)
3001 Employee Services - Budget 16 - 17 Account Number Description 2015 Actual 2016 Budget 2017 Budget Variance 100.3001.510100 FT-NBU - ES $ 66,530 $ 64,962 $ 66,760 $ 1,798 100.3001.510500 PT - ES $ - $ - $ 26,448 $ 26,448 100.3001.520800 MILEAGE - ES $ 416 $ 504 $ 750 $ 246 100.3001.530900 OTHER OP MTRLS/ SUPPLIES - ES $ 400 $ 1,300 $ 200 $ (1,100) 100.3001.531100 OFFICE SUPPLIES - ES $ 130 $ 100 $ 4,700 $ 4,600 100.3001.531200 POSTAGE - ES $ - $ - $ 4,150 $ 4,150 100.3001.531300 BOOKS/ PERIODICALS - ES $ 95 $ 60 $ 60 $ - 100.3001.550100 CONFERENCES/ TRNG - ES $ 3,236 $ 1,370 $ 2,075 $ 705 100.3001.550200 MEMBERSHIP DUES - ES $ 240 $ 240 $ 255 $ 15 100.3001.551900 MISC CONTRACT SVCS - ES $ 8,855 $ 19,725 $ 35,779 $ 16,054 100.3001.553100 LEGAL NOTICES - ES $ - $ - $ 19,500 $ 19,500 100.3001.553200 AD/ PUBLCTNS - EXTERNAL - ES $ 43 $ 100 $ 300 $ 200 100.3001.580800 Other NON-OP EXPENSES - ES $ - $ - $ 300 $ 300 201.3001.520700 MISC BENEFITS - ES $ 860 $ 4,850 $ 4,850 $ - 201.3001.580900 OTHER OPERATIONAL EXP - ES $ 6,264 $ 7,613 $ 13,000 $ 5,387 3001 Total Employee Services $ 87,068 $ 100,824 $ 179,127 $ 78,303
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3002 Volunteer Services - Budget 16 - 17 Account Number Description 2015 Actual 2016 Budget 2017 Budget Variance 100.3002.510100 FT NBU - VOL $ 59,470 $ 59,077 $ 60,732 $ 1,655 100.3002.510500 PT - VOL $ 108,161 $ 107,750 $ 114,057 $ 6,307 100.3002.520800 MILEAGE - VOL $ 3,778 $ 5,000 $ 5,200 $ 200 100.3002.530100 SM EQUIP/FURN/FIXTURES - VOL $ 318 $ 625 $ 550 $ (75) 100.3002.530900 OTHER OP MTRLS/ SUPPLIES - VOL $ 497 $ 514 $ 1,103 $ 589 100.3002.531100 OFFICE SUPPLIES - VOL $ 632 $ 910 $ 910 $ - 100.3002.531200 POSTAGE - VOL $ 534 $ 1,000 $ 900 $ (100) 100.3002.531300 BOOKS/ PERIODICALS - VOL $ - $ 100 $ 100 $ - 100.3002.531600 COMPUTER SUPPLIES - VOL $ - $ 350 $ 350 $ - 100.3002.550100 CONFERENCES/ TRNG - VOL $ 2,182 $ 5,700 $ 5,700 $ - 100.3002.550200 MEMBERSHIP DUES - VOL $ 35 $ 250 $ 250 $ - 100.3002.551900 MISC CONTRACT SVCS - VOL $ 12,088 $ 20,824 $ 16,200 $ (4,624) 100.3002.553200 AD/ PUBLCTNS - EXTERNAL - VOL $ 1,359 $ 3,250 $ 4,500 $ 1,250 100.3002.557100 UNIFORMS - VOL $ 160 $ 375 $ 250 $ (125) 100.3002.580900 OTHER EXP - VOL $ 50 $ - $ 50 $ 50 201.3002.580900 OTHER OPERATIONAL EXP - VOL $ 18,803 $ 39,934 $ 34,790 $ (5,144) 202.3002.580900 OTHER OPERATIONAL EXP - VOL $ 2,527 $ 3,216 $ 3,250 $ 34 3002 Total Volunteer Services $ 210,594 $ 248,875 $ 248,892 $ 17
3003 Information Services - Budget p g 16 - 17 Account Number Description 2015 Actual 2016 Budget 2017 Budget Variance 100.3003.510100 FT-NBU - IS $ 68,745 $ 67,317 $ 69,205 $ 1,888 100.3003.520800 MILEAGE - IS $ 58 $ 150 $ 150 $ - 100.3003.531600 COMPUTER SUPPLIES - IS $ 110,603 $ 194,709 $ 223,000 $ 28,291 100.3003.540100 DISPOSAL - IS $ 942 $ 200 $ 100 $ (100) 100.3003.540700 TELEPHONE - IS $ 148,841 $ 172,175 $ 161,000 $ (11,175) 100.3003.550100 CONFERENCES/ TRNG - IS $ 1,157 $ 2,950 $ 2,950 $ - 100.3003.551900 MISC CONTRACT SVCS - IS $ 20,323 $ 24,219 $ 24,100 $ (119) 100.3003.552100 COMPUTER - IS $ 129,332 $ 157,000 $ 140,000 $ (17,000) 100.3003.552300 PHONE MAINTENANCE - IS $ 11,396 $ 24,000 $ 24,000 $ - 100.3003.573400 TECHNOLOGY (NON CAPITAL) - IS $ 73,574 $ 81,032 $ 67,700 $ (13,332) 3003 Total Information Services $ 564,970 $ 723,752 $ 712,205 $ (11,547)
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3004 Customer Service - Budget 16 - 17 Account Number Description 2015 Actual 2016 Budget 2017 Budget Variance 100.3004.510100 FT-NBU - CS $ 62,941 $ 59,779 $ 61,664 $ 1,885 100.3004.510200 FT-BU - CS $ 53,928 $ 91,595 $ 89,087 $ (2,508) 100.3004.510300 FT-BU SHIFT - CS $ 97 $ 200 $ 200 $ - 100.3004.510500 PT - CS $ 41,732 $ - $ - $ - 100.3004.510700 SEASONAL - CS $ 11,710 $ 8,000 $ 8,000 $ - 100.3004.520800 MILEAGE - CS $ 394 $ 1,250 $ 1,350 $ 100 100.3004.531100 OFFICE SUPPLIES - CS $ 764 $ 800 $ 800 $ - 100.3004.531600 COMPUTER SUPPLIES - CS $ 77 $ 200 $ 200 $ - 100.3004.550100 CONFERENCES/ TRNG - CS $ - $ 2,700 $ 2,700 $ - 100.3004.550200 MEMBERSHIP DUES - CS $ 290 $ 500 $ 500 $ - 100.3004.551700 BANKING SVCS - CS $ 21,301 $ 21,000 $ 23,000 $ 2,000 100.3004.551900 MISC CONTRACT SVCS - CS $ 3,276 $ 4,880 $ 5,000 $ 120 100.3004.553200 AD/ PUBLCTNS - EXTERNAL - CS $ 1,644 $ 4,000 $ 6,000 $ 2,000 100.3004.557100 UNIFORMS - CS $ 326 $ 300 $ 800 $ 500 100.3004.557300 REFUNDS - CS $ 10,726 $ 12,760 $ 14,000 $ 1,240 100.3004.580900 OTHER EXP - CS $ - $ 48 $ 50 $ 2 201.3004.530100 SM EQUIP/ FURN/ FIXTURES - CS $ 18,818 $ 56,000 $ 50,000 $ (6,000) 201.3004.580900 OTHER OPERATIONAL EXP - CS $ - $ 500 $ 500 $ - 202.3004.580900 OTHER OPERATIONAL EXP - CS $ 2,950 $ - $ 4,000 $ 4,000 3004 Total Customer Service $ 230,972 $ 264,512 $ 267,851 $ 3,339
3005 Membership Services - Budget 16 - 17 Account Number Description 2015 Actual 2016 Budget 2017 Budget Variance 202.3005.580900 OTHER OPERATIONAL EXP - MEM $ - $ 8,000 $ - $ (8,000) 205.3005.510500 PT - MEM $ 29,101 $ 30,810 $ 31,688 $ 878 205.3005.530900 OTHER OP MTRLS/ SUPPLIES - MEM $ 73,389 $ 29,000 $ 50,000 $ 21,000 205.3005.531100 OFFICE SUPPLIES - MEM $ 359 $ 600 $ 450 $ (150) 205.3005.531200 POSTAGE - MEM $ 7,357 $ 6,300 $ 15,000 $ 8,700 205.3005.550100 CONFERENCES/ TRNG - MEM $ - $ 1,200 $ 1,200 $ - 205.3005.551900 MISC CONTRACT SVCS - MEM $ 206 $ 20,000 $ 20,000 $ - 205.3005.553200 AD/ PUBLCTNS - EXTERNAL - MEM $ 20,625 $ 26,000 $ 26,000 $ - 205.3005.557300 REFUNDS - MEM $ 40 $ 200 $ 200 $ - 205.3005.580900 OTHER OPERATIONAL EXP - MEM $ 4,183 $ 3,860 $ 4,000 $ 140 205.3005.580901 OTHER OP EXP - MEM GRANT CONNECTIONS CAMP $ - $ 21,000 $ - $ (21,000) 3005 Total Membership Services $ 135,259 $ 146,970 $ 148,538 $ 1,568
Marketing Division 4000 Marketing The Marketing Department is responsible for donor cultivation to ensure alternate revenue streams for Metroparks sustainability. Development includes oversight of all initiatives that address relationship building with donors, establishing, maintaining and growing those relationships for long-term gifts and support of Metroparks. These include, but are not limited to, major gifts, annual appeals, grants from individuals, foundations and other sources, as well as planned giving and capital campaigns. Budget appropriations will focus on the establishment of a park foundation, the expansion of donor cultivation through a series of targeted events, meetings and receptions and the identification of long-range fundraising goals.
4003 Public Relations Public Relations leads in driving the Metroparks brand throughout the region to ensure that the public will always consider the park district a valuable community asset. The department is responsible for all park district communications, promotions and advertising to position Metroparks as the local leader in conservation and environmental education. This includes, but is 2017 Metroparks Toledo Budget Page 71
not limited to: park district publications, public website and intranet, all social media, general media relations, park signage and graphics standards.
In 2017, budget appropriation for the marketing department will advance the comprehensive branding campaign begun in 2016, which includes a new website, promotional printed materials, advertising and marketing. The department will also disseminate factual information related to a levy renewal.
4004 Special Events Metroparks special events serves to enhance the visitor experience through a variety of offerings, to serve the public interest and drive exposure and awareness of the park district. Special events will serve to advance outreach objectives in 2017 include, but are not limited to, Happy Trails 5K, Under the Moon running series, Outdoor Adventure Expo, Glass City Marathon, Great Black Swamp Festival of Races, Great American Campout, Bug Fest and Holidays in the Manor House.
The departments within the division work to drive park district strategic initiatives to connect the community with Metroparks and build life-long relationships with its visitors and supporters.
Marketing Vision Our vision is to promote and protect Metroparks name and brand by offering opportunities for people to connect with Metroparks through quality experiences, and to ensure financial stability with a variety of revenue streams including levies, grants, donations and earned income.
Marketing Performance Measures MC Strategic Tactics/Actions Performance Timeline Results Goals Measures Develop 1. Develop a systematic Engage support 2017-2020 Goal Revamped website launched in effective approach for marketing and through successful would be to February 2016, including new logo marketing and a branding plan for the passage of levies; complete the and brand messaging. brand presence agency. increased marketing plan and Accomplished through contract of Metroparks perception of implement over agreement with North Design. regions, Metroparks as the next 3 years. Currently working on interpretive valuable to the With this, need to comprehensive marketing plan themes, community; have key initiatives. programs, increased visitation marketing tactics special events proportionate to for specific areas. Special events yielded $33,593 in and facilities to each park; reach revenue over 2013-2015 period. A reach targeted diverse audiences. Track outcomes. minimum of one new event was audiences both All of the above added each year. Two new special locally and can be measured events were initiated in 2015. nationally. by surveys. Mascot appearances in 2015 Increase special totaled 8; year-to-date for 2016 is event participation 8. by 5% over previous year. Increase special event revenue by 2017-2020 Goal: 5-7% over previous Set up process for year. promoting and Add at least one tracking new special event community per year; evaluate speaking
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MC Strategic Tactics/Actions Performance Timeline Results Goals Measures shelf life of existing engagements. events. Continue to Track special event increase Number of Community attendee community Connections in 2015 was 77; year- satisfaction connections to-date for 2016 is 54 events. through surveys incrementally each with a goal of 3.5 year. on a 1-5 scale. Drive mascot appearances at community events with a goal to reach a minimum of 20 annually. Add to community partner list annually. Develop new survey methodology. Track need for brand change
Track # of Metroparks speaking engagements presented in community with a goal to increase year over year.
Track # of people reached through speaking engagements.
Track # of Community Connections – Metroparks table top presence at community functions, staffed by volunteers. 2. Work specifically with Evaluation 2017 Goal: Marketing continues to work with programming to ensure methodology for Continue to work program department to define marketing initiatives are determining with programming program interpretive regions aligned with newly defined market data to determine and through packaging of programs in program interpretive develop templates the visitor guide and website. regions. for expanded use in program
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MC Strategic Tactics/Actions Performance Timeline Results Goals Measures promotions and community communications. 3. Train staff how to Survey results – 2017 Goal: Need to Marketing Department has effectively use marketing diversity in establish and initiated regular meetings and mini- data to make good decisions audience makeup; implement a timely training sessions within those when developing overall satisfaction process for meeting with the program programming, evaluating of program and tracking and department. This will be on-going. facilities usage and other users. reporting industry Specific staff people within managing their park sites. trends in all areas. programming have been identified Train all to provide social media content, Metroparks staff written narratives for visitor guide by 4th quarter publications and other narrative 2016. needs. 4. Continue to improve system Track Employee 2017-2020 Goal: Many of these initiatives already communication via the Daily survey results with Annual employee underway. Parkway “look and feel” Update and enhanced goal to improve survey; on-going. being revamped through branding intranet. communication initiative. “Owners” have been score. assigned to oversee individual sections of the Parkway.
5. Establish a communication Template/outlined Template for scorecard completed network posting results of measures are kept for park district wide use. performance outcomes on a current. monthly and quarterly basis.
6. Update annually the Development of 2017-2020 Goals: Initiated weekly meetings between district's web site and use of new website with Want to engage marketing and interpretive social media through a state-of-the-art staff to create and planning team; initiated weekly community relations plan. video capability. contribute meetings between marketing and Use digital communications Measure will be content; train staff programming department. for interpretive purposes. visits to website. on content, social Increase all media, etc. As of measures (social January 2015, a media, unique weekly creative visitors to site, team meets to earned media and track visual page views) year content being over year. done by staff. May also need to purchase apps, program software, equipment to produce videos and other devices. Supervisors Notes has been initiated.
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MC Strategic Tactics/Actions Performance Timeline Results Goals Measures Develop a 1. Track regularly regional Review program 2017-2020 Goals: In addition to established special comprehensive event providers to plan with other Develop cost events that included Happy Trails, program of determine the types of program providers. recovery Outdoor Expo and Bug Fest, special events events that satisfy a Increase special methodology for additional events series were within regional or national market events to include each special event. added within the last 24 months Metroparks demand and are one new event (Under The Moon, Hidden Gems system for appropriate for Metroparks initiative each and Holidays at the Hall); successful regional facilities. Determine year. events designed to attract diverse economic and Metroparks role in Develop and audiences and feature the many value-culture providing the identified implement new parklands in the district. impact. events and realign the evaluation process organization accordingly. for determining 2. Identify appropriate success and life community partners to fully cycle of each event maximize special events offering. impact to the region. Identify trends. 3. Track the economic impacts Complete by First of regional and national quarter 2016. events within the Metroparks system – methodology to be defined. Explore the 1. Set up a series of exploratory Track success 2017-2020 Goals: development of meetings with Destination through revenue, Begin development an Eco-Tourism Toledo. participation and of tourism Plan with the 2. Identify collaborative visitation. packages for Convention and community partners and Review annual potential Visitors Bureau initiate meetings to enhance visitation, revenue promotion 2015- to enhance outreach for eco-tourism and program 2016. Ground work existing and opportunities. participation will begin with potential eco- 3. Identify national, regional numbers growth. development of tourism and local trends that attract eco-tourism opportunities. tourists. packages and initiatives (internal marketing, programming and operations). 4. Develop an outline for eco- tourism initiatives aligned with Metroparks mission and comprehensive plan. Develop a 1. Activate Metroparks Revenue 2017-2020 Goals: Three Park Foundation members comprehensive Foundation. generated through Expand the work of named and oriented to the development/d 2. Establish a fundraising donor supported the Foundation to established overall policies of the onor cultivation committee of community projects. oversee charitable functions of a Foundation Board. plan aligned leaders, volunteers, etc. Reactivate giving and capital Workshops conducted throughout with 3. Identify priority fundraising Metroparks campaigns. 2016 with foundation members to Metroparks projects tied to Metroparks Foundation with further orient and task with short and long- comprehensive plan. appointment of 2 responsibilities of fundraising for term capital additional the park district. projects and members; end of park 2015.
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MC Strategic Tactics/Actions Performance Timeline Results Goals Measures developments. Establish guidelines and policies for the foundation by end of first quarter of 2016.
4000 Marketing - Budget 16 - 17 Account Number Description 2015 Actual 2016 Budget 2017 Budget Variance 100.4000.510100 FT NBU - MKTG $ 116,879 $ 112,353 $ 115,249 $ 2,896 100.4000.510500 PT - SPEC. EVENTS COORDINATOR - MKTG $ 33,273 $ 76,987 $ 44,045 $ (32,942) 100.4000.520800 MILEAGE - MKTG $ 775 $ 1,500 $ 300 $ (1,200) 100.4000.530100 SMALL EQUIP/FURN/FIXTURES - MKTG $ 188 $ 400 $ - $ (400) 100.4000.530900 OTHER OP MTRLS & SUPPLIES - MKTG $ 1,647 $ 2,000 $ 1,000 $ (1,000) 100.4000.531100 OFFICE SUPPLIES - MKTG $ 114 $ 1,000 $ 500 $ (500) 100.4000.531200 POSTAGE - MKTG $ 295 $ 1,000 $ 500 $ (500) 100.4000.531300 BOOKS/ PERIODICALS - MKTG $ - $ 100 $ - $ (100) 100.4000.531400 PAPER/ PRINTING - MKTG $ 4,132 $ 8,000 $ 3,000 $ (5,000) 100.4000.531600 COMPUTER SUPPLIES - MKTG $ 125 $ 200 $ 200 $ - 100.4000.532300 EXHIBIT SUPPLIES - MKTG $ 7,942 $ 14,855 $ 5,000 $ (9,855) 100.4000.550100 CONF/TRNG - MKTG $ 1,371 $ 4,000 $ 1,000 $ (3,000) 100.4000.550200 MEMBER DUES - MKTG $ 1,457 $ 1,750 $ 1,000 $ (750) 100.4000.551900 MISC CONTRACT SVCS - MKTG $ 62,227 $ 47,000 $ 15,000 $ (32,000) 100.4000.553200 AD/ PUBLCTN - MKTG $ 1,345 $ 3,000 $ 1,500 $ (1,500) 100.4000.580200 CONTINGENCY - MKTG $ - $ 5,000 $ 5,000 $ - 100.4000.580500 OTHER EXPENSE BUDGET MGMT - MKTG $ - $ - $ 5,000 $ 5,000 100.4000.580800 OTHER NON-OP EXP - MKTG $ - $ 500 $ 500 $ - 100.4000.580900 OTHER EXP - MKTG $ - $ 50 $ 50 $ - 201.4000.580900 OTHER OP EXP - MKTG $ 10,377 $ 15,000 $ 15,000 $ - 202.4000.553400 COMMUNITY RELATIONS - MKTG $ 18,086 $ 39,500 $ 35,000 $ (4,500) 4000 Total Marketing $ 260,232 $ 334,195 $ 248,844 $ (85,351)
4003 Public Relations - Budget 16 - 17 Account Number Description 2015 Actual 2016 Budget 2017 Budget Variance 100.4003.510100 FT-NBU - PR $ 151,364 $ 144,279 $ 148,086 $ 3,807 100.4003.510500 PT - PR $ 32,846 $ 28,812 $ 28,818 $ 6 100.4003.520800 MILEAGE - PR $ 1,419 $ 2,700 $ 2,000 $ (700) 100.4003.530900 OTHER OP MTRLS/ SUPPLIES - PR $ 10,344 $ 27,269 $ 27,000 $ (269) 100.4003.531100 OFFICE SUPPLIES - PR $ 2,657 $ 1,950 $ 2,500 $ 550 100.4003.531200 POSTAGE - PR $ 4,586 $ 5,600 $ 5,600 $ - 100.4003.550100 CONF/TRAIN - PR $ 415 $ 1,030 $ 2,000 $ 970 100.4003.550200 MEMBERSHIP/DUES - PR $ 570 $ 970 $ - $ (970) 100.4003.551900 MISC CONTRACT SVCS - PR $ 142,803 $ 142,550 $ 142,500 $ (50) 100.4003.553200 AD/ PUBLCTNS-EXT - PR $ 86,423 $ 105,000 $ 130,000 $ 25,000 100.4003.553500 PR & EDN SIGNS - PR $ 10,063 $ 10,700 $ 10,700 $ - 100.4003.580900 OTHER EXP - PR $ - $ 30 $ - $ (30) 201.4003.510100 FT-NBU - PR $ - $ - $ 200,000 $ 200,000 4003 Total Public Relations $ 443,490 $ 470,890 $ 699,204 $ 228,315
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4004 Special Events - Budget 16 - 17 Account Number Description 2015 Actual 2016 Budget 2017 Budget Variance 100.4004.510500 PT - SPV $ - $ - $ 50,209 $ 50,209 100.4004.520800 MILAGE - SPV $ - $ - $ 1,000 $ 1,000 100.4004.530100 SMALL EQUIPMENT - SPV $ - $ - $ 200 $ 200 100.4004.530900 OTHER OP MTRLS/ SUPPLIES - SPV $ - $ - $ 1,000 $ 1,000 100.4004.531100 OFFICE SUPPLIES - SPV $ - $ - $ 500 $ 500 100.4004.531200 POSTAGE - SPV $ - $ - $ 500 $ 500 100.4004.532300 EXHIBIT SUPPLIES - SPV $ - $ - $ 20,000 $ 20,000 100.4004.550100 CONFERENCES/ TRNG - SPV $ - $ - $ 1,000 $ 1,000 100.4004.550200 MEMBER DUES - SPV $ - $ - $ 600 $ 600 100.4004.551900 MISC CONTRACT SVCS - SPV $ - $ - $ 35,000 $ 35,000 100.4004.553200 AD/ PUBLCTNS - EXTERNAL - SPV $ - $ - $ 1,500 $ 1,500 4004 Total Special Events $ - $ - $ 111,509 $ 111,509
Operations Division 5000 Construction Crew The Construction Crew assists all parks with renovation of existing facilities and new construction of park amenities. Enhancements in the development of new parks are also facilitated by the Construction Crew.
5001 Planning and Construction The Planning & Construction Department (P&C) is responsible for managing the design and construction of all Metropark projects, ranging from minor renovations and improvements to multi-million dollar, new park projects.
P&C works with stakeholders, external architectural consultants, engineering design consultants, and construction contractors to develop and maintain the scope, schedule, and budget of major and mid-size renovations and new facility construction projects.
P&C also aids development and implements individual park general management and master plans while working to support the mission of Metroparks by creating, developing, and improving parks and park facilities for the benefit, enjoyment, education, and general welfare of the public. Beginning in 2017 a new pro-active planning model will be adopted to improve the opportunity for grant support of projects
In 2017, budget appropriation for the P&C department will support park district efforts to maintain existing facilities to the highest standard while working to open ten new parks within a ten year timeframe.
5002 Safety The Safety budget is used to minimize accidents, injuries and health risks for Metroparks employees, volunteers, and visitors through administration of an effective safety program.
6000 Park Services Park Services manages law enforcement and park maintenance operations to ensure Metroparks exceeds community expectations in delivery of clean, safe, natural parks and services.
The Park Services Department of Metroparks of the Toledo Area is the “face” of the park district. The goal of the department is to continually exceed the expectations of the public when they visit a Metropark. Whether it is through exceptionally maintained facilities and trails, a strong sense of safety in the parks, or exemplary customer service, Park Services strives to provide a high quality park experience through a cost effective operational design and team-based processes.
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The department is responsible for the maintenance and renewal of all park district facilities, grounds, and equipment. Park Services also includes our rangers who have primary responsibility for the safety of our visitors. Additionally, Park Services provides support for all other departments with operational goals in the parks such as Programming, Special Events, Volunteer Services, and Natural Resources.
In 2017, the focus of our budget appropriation will be on regionalization of our work processes in order to expand our workload capacity. The park district is growing in terms of size, but also in terms of scope. In order for our department to continue to provide the level of service that our visitors and peers have come to expect, we will begin a shift from management of individual park units toward more of a regional management strategy. The funding requests submitted reflect this shift in strategy and will lay a foundation to allow Park Services to absorb the increased workload that comes with our expanded presence in the region.
6001 Pearson 6002 Side Cut 6003 Farnsworth/Providence 6004 Secor/Wiregrass 6005 Oak Openings/Westwinds 6006 Swan Creek 6007 Wildwood 6008 Blue Creek 6009 Middlegrounds
Individual park budgets are used to promote high levels of visitor satisfaction through the management of maintenance and law enforcement operations, park facilities, infrastructure, natural areas and grounds of their respective Metropark to the highest professional standards.
Operations Vision Our Vision for Operations is to provide clean, safe parks that are natural by design with maintenance that exceeds the user's expectations and provides an enjoyable experience.
Operations Performance Measures OP Strategic Goals Tactics/Actions Performance Timeline Results Measures Provide upgraded or 1. Broaden the definition of Outdoor January 2015 to Kayak/Canoe Facilities added new facilities to meet outdoor recreation to take recreation December 2017 at 5 sites emerging market into account the activities are demands, contribute environmental, economic, broaden to reach Single Track Bike Trail to public health and and community a wider level of implementation is in progress. the regional components of green users 5 of the 11 miles of trail have economy, and help infrastructure and in Top Priority been completed. achieve financial meeting the goals and activities have sustainability (e.g., vision of the District. been assigned Bouldering site created adventure/mountain 2. Identify needs for upgraded implementation biking, or new facilities to meet the dates Improvements made at 3 sites canoe/kayaking). demand identified in the (similar to to facilitate OS programming program plan. strategy utilized 3. Allocate sufficient funding in to update our the capital improvements playgrounds) program to address identified needs. Visitation will be
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OP Strategic Goals Tactics/Actions Performance Timeline Results Measures 4. Monitor existing facility tracked to verify Opened Middlegrounds, upgrade needs and new the success of the Wiregrass and Westwinds facility needs over time. new amenities. Metroparks 5. Develop a Capital schedule to guide the design and implementation of ten new New park parks in the next ten years. Developments are (moved here from the NR completed per matrix) the established capital schedule Utilize Asset Calc 1. Inventory and assess all 3-5% of total January 2015 to 3 year plan developed for software to maintain Metroparks facilities and asset value December 2017 facility and infrastructure and implement an amenities using a invested on a maintenance and asset management standardized GIS yearly basis to replacement plan with a lifecycle maintain what the replacement District already AssetCalc needs to schedule to govern owns be reviewed and capital investment in updated 2017 existing park and 2. Develop cost-benefit criteria Facility Condition facility infrastructure. for investing in deferred Index for the maintenance and upgrades district and each to existing facility park infrastructure. Establish management schedules for maintenance standards to extend useful life of assets. 3. Allocate sufficient funding in the capital improvements and Major Maintenance budgets to address identified lifecycle needs. 4. Monitor existing facility investment needs over time. Establish 1. Compile and evaluate Design standards Aug. 2017 facility/infrastructure existing formal and informal developed design and design and maintenance maintenance standards. standards to uphold 2. Based on the evaluation, quality of user develop comprehensive District-wide Maintenance experience and fiscal standards to address safety, Standards Manual updated sustainability. signage, and environmental Park specific sustainability. Incorporate operations Core service work orders have flexibility in designs to manuals will be been created in Webworks to address different user reviewed and establish cost of service. experiences and site updated contexts. 3. The maintenance staff will create a true cost of service to maintain parks, trails, and Options will be amenities to determine unit explored for Park budgets will be Smart phones and electronic costs. This will help to moving shared on a police reports implemented
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OP Strategic Goals Tactics/Actions Performance Timeline Results Measures determine the level of Webworks quarterly basis in automated the productivity, efficiency and toward being park staff meetings opening/closing of gates and management standards in paperless facilities at Westwinds, FT place. Battlefield and Middlegrounds 4. Develop and maintain a Volunteer hours maintenance management will total at least Garden Keeper volunteer plan for the district to focus 15% of program expanded district- on standards, costs, and Operations staff wide staff levels needed. paid man-hours.
5. Expand technology use into Cost savings of park operations. Use of the DTID at 10% Middlegrounds and Kayak 6. Relate operational processes and standards to Continue concessions at Farnsworth Vol. Coordinators to Regionalization facilitate effective creation strategy for Initial implementation of a of new volunteer management and Regional strategy for opportunities staffing of parks management and staffing of 7. Staff in each park needs to park areas and facilities at know the budget they have Audit scores- Oaks and River Parks to work with and then 90% compliance manage to it. with established New entrance signs at 8. Consider contracting of standards Wildwood and Pearson services when costs are too high to provide a service. Criminal Statistics 9. The District should consider - having regional managers Ranger contacts over all services in the with visitors. designated regions. Ranger Out of 10. Continue with updated Vehicle time.
signage plan in the park to Staff Safety help guide users. Statistics- 11. Develop a continuous Recordable improvement model for injuries. core services.
5000 Construction Crew - Budget 16 - 17 Account Number Description 2015 Actual 2016 Budget 2017 Budget Variance 100.5000.510100 FT-NBU - CC $ 79,428 $ 76,400 $ 78,720 $ 2,320 100.5000.510200 FT-BU - CC $ 212,395 $ 249,513 $ 246,539 $ (2,974) 100.5000.510300 FT-BU SHIFT - CC $ 7 $ 100 $ 100 $ - 100.5000.510400 FT-BU OT - CC $ 3,433 $ 3,000 $ 3,000 $ - 100.5000.510700 SEASONAL - CC $ 26,779 $ 31,000 $ 18,000 $ (13,000) 100.5000.530100 SM EQUIP/FURN/FIXTURES - CC $ 3,122 $ 4,991 $ 6,000 $ 1,009 100.5000.530900 OTHER OP M&S - CC $ 10,340 $ 12,000 $ 12,000 $ - 100.5000.551900 MISC CONT SERV - CC $ 2,416 $ 2,400 $ 2,400 $ - 100.5000.555100 EQUIP RENTAL - CC $ 203 $ - $ - $ - 100.5000.580500 OTHER EXP BUDGET MGMT - CC $ - $ 10,000 $ 10,000 $ - 5000 Total Construction Crew $ 338,124 $ 389,404 $ 376,759 $ (12,645)
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5001 Planning and Construction - Budget 16 - 17 Account Number Description 2015 Actual 2016 Budget 2017 Budget Variance 100.5001.510100 FT-NBU - PC $ 195,722 $ 189,219 $ 192,199 $ 2,980 100.5001.510500 PT - PC $ 27,938 $ 28,773 $ 29,640 $ 867 100.5001.520800 MILEAGE - PC $ 977 $ 2,900 $ 3,000 $ 100 100.5001.530100 SM EQUIP/ FURN/ FIXTURES - PC $ 570 $ 150 $ 1,000 $ 850 100.5001.531100 OFFICE SUPPLIES - PC $ 4,418 $ 3,731 $ 5,000 $ 1,269 100.5001.531600 COMPUTER SUPPLIES - PC $ 1,374 $ 624 $ 1,500 $ 876 100.5001.550100 CONFERENCES/ TRNG - PC $ 1,977 $ 500 $ 2,000 $ 1,500 100.5001.550200 MEMBERSHIP DUES - PC $ 445 $ 545 $ 1,000 $ 455 100.5001.551900 MISC CONTRACT SVCS - PC $ 66,856 $ 53,578 $ 200,000 $ 146,422 100.5001.552800 BUILDINGS - PAIR/MAINT/RENO_BUILDINGS - PC $ 103,660 $ 107,352 $ 145,000 $ 37,648 100.5001.552900 STRUCTURES_NON-BLDGS - PAIR/MAINT/RENO - PC $ 241,435 $ 185,598 $ 332,500 $ 146,902 100.5001.570200 LAND IMPROVEMENTS - PC $ 64,434 $ 50,105 $ 75,000 $ 24,895 100.5001.570300 LAND IMPROVEMENT_DEMOLITION - PC $ 5,550 $ - $ - $ - 5001 Total Planning and Construction $ 715,357 $ 623,074 $ 987,839 $ 364,765
5002 Safety - Budget 16 - 17 Account Number Description 2015 Actual 2016 Budget 2017 Budget Variance 100.5002.530100 SM EQUIP/ FURN/ FIXTURES - SAF $ 2,658 $ 4,000 $ 3,000 $ (1,000) 100.5002.530900 OTHER OP MTRLS/ SUPPLIES - SAF $ 5,818 $ 6,500 $ 5,500 $ (1,000) 100.5002.531100 OFFICE SUPPLIES - SAF $ - $ 0 $ 250 $ 250 100.5002.550100 CONFERENCES/ TRNG - SAF $ 849 $ 700 $ 2,700 $ 2,000 100.5002.550200 MEMBERSHIP DUES - SAF $ - $ 400 $ 400 $ - 100.5002.551900 MISC CONTRACT SVCS - SAF $ 2,738 $ 6,500 $ 5,000 $ (1,500) 5002 Total Safety $ 12,063 $ 18,100 $ 16,850 $ (1,250)
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6000 Operations - Budget 16 - 17 Account Number Description 2015 Actual 2016 Budget 2017 Budget Variance 100.6000.510100 FT-NBU - OPS $ 84,794 $ 158,378 $ 163,039 $ 4,661 100.6000.510200 FT-BU - OPS $ 948,153 $ 956,755 $ 913,604 $ (43,151) 100.6000.510300 FT-BU SHIFT - OPS $ 3,931 $ 5,000 $ 5,000 $ - 100.6000.510400 FT-OT - OPS $ 89,405 $ 70,000 $ 70,000 $ - 100.6000.510500 PT - OPS $ 66,722 $ 64,466 $ 83,618 $ 19,152 100.6000.510700 SEASONAL - OPS $ 3,418 $ 20,000 $ 4,000 $ (16,000) 100.6000.520800 MILEAGE - OPS $ 650 $ 750 $ 800 $ 50 100.6000.530100 SM EQUIP/ FURN/ FIXTURES - OPS $ 13,823 $ 8,000 $ 8,000 $ - 100.6000.530900 OTHER OP MTRLS/ SUPPLIES - OPS $ 9,915 $ 8,821 $ 9,250 $ 429 100.6000.531100 OFFICE SUPPLIES - OPS $ 429 $ 500 $ 500 $ - 100.6000.531300 BOOKS/ PERIODICALS - OPS $ 24 $ 100 $ 100 $ - 100.6000.531600 COMPUTER SUPPLIES - OPS $ - $ 100 $ 100 $ - 100.6000.532200 PHOTO SUPPLIES - OPS $ - $ 400 $ 400 $ - 100.6000.533200 REQ'D/ REGULATORY SIGNS - OPS $ 2,839 $ 4,000 $ 4,000 $ - 100.6000.533300 ROAD SALT - OPS $ 25,565 $ 23,000 $ 23,000 $ - 100.6000.533400 PLAYGRND MATERIAL - OPS $ 5,656 $ 6,000 $ 6,000 $ - 100.6000.533500 Ops. M&S-Structures $ 15,989 $ 17,000 $ 13,000 $ (4,000) 100.6000.533600 Ops. M&S-Grounds $ 6,795 $ 9,000 $ 9,000 $ - 100.6000.533700 Ops. M&S-Equip. $ 8,080 $ 8,500 $ 13,000 $ 4,500 100.6000.540100 DISPOSAL - OPS $ 39,361 $ 40,710 $ 48,000 $ 7,290 100.6000.540500 GAS/ DIESEL - OPS $ 104,394 $ 150,000 $ 100,000 $ (50,000) 100.6000.550100 CONFERENCES/ TRNG - OPS $ 28,887 $ 30,000 $ 30,000 $ - 100.6000.550200 MEMBEOPSHIP DUES - OPS $ 1,636 $ 1,000 $ 1,000 $ - 100.6000.551400 ALARM SYSTEMS - OPS $ 27,491 $ 40,000 $ 40,000 $ - 100.6000.551900 MISC CONTRACT SVCS - OPS $ 16,402 $ 16,455 $ 19,000 $ 2,545 100.6000.552200 RADIOS - OPS $ 15,677 $ 4,000 $ 12,000 $ 8,000 100.6000.552700 OTHER EQUIP REPAIR - OPS $ 6,304 $ 11,400 $ 8,000 $ (3,400) 100.6000.553200 AD/ PUBLCTNS - EXTERNAL - OPS $ 1,322 $ 1,000 $ 1,000 $ - 100.6000.554100 FIRE CONTRACTS - OPS $ 23,291 $ 36,300 $ 30,000 $ (6,300) 100.6000.554400 Inter/Intra Governmental Billing $ 2,536 $ 3,000 $ 3,000 $ - 100.6000.555300 RENTAL HOME PROP M&R - OPS $ 5,942 $ 10,000 $ 8,000 $ (2,000) 100.6000.557100 UNIFORMS - OPS $ 31,596 $ 44,000 $ 36,000 $ (8,000) 100.6000.558100 Structural Services $ 2,712 $ 18,000 $ 19,000 $ 1,000 100.6000.558200 Grounds M&R Services $ 14,150 $ 19,560 $ 16,000 $ (3,560) 100.6000.558300 Facility Systems Services $ 6,253 $ 20,000 $ 20,000 $ - 100.6000.558400 Fleet Veh. Repair $ 5,205 $ 100 $ 6,500 $ 6,400 100.6000.558500 Rolling Stock Repair $ 635 $ 1,000 $ 1,500 $ 500 100.6000.558600 Fixed Equip. Repair $ 506 $ 1,000 $ 1,500 $ 500 100.6000.580200 CONTINGENCY - OPS $ - $ 140 $ 5,000 $ 4,860 100.6000.580500 OTHER EXP BUDGET MGMT - OPS $ - $ - $ 5,000 $ 5,000 100.6000.580900 OTHER EXP - OPS $ - $ 100 $ - $ (100) 6000 Total Operations $ 1,620,491 $ 1,808,536 $ 1,736,911 $ (71,625)
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6001 Pearson - Budget p g 16 - 17 Account Number Description 2015 Actual 2016 Budget 2017 Budget Variance 100.6001.510100 FT NBU - PE $ 68,363 $ 65,854 $ 67,658 $ 1,804 100.6001.510200 FT-BU - PE $ 82,046 $ 126,617 $ 116,164 $ (10,453) 100.6001.510300 FT-BU SHIFT - PE $ 2 $ 100 $ 100 $ - 100.6001.510400 FT-OT - PE $ 1,611 $ 3,000 $ 3,000 $ - 100.6001.510500 PT - PE $ - $ - $ 8,472 $ 8,472 100.6001.510700 SEASONAL - PE $ 53,686 $ 55,930 $ 55,930 $ - 100.6001.530100 SM EQUIP/ FURN/ FIXTURES - PE $ 3,415 $ 3,650 $ 4,000 $ 350 100.6001.530900 OTHER OP MTRLS/ SUPPLIES - PE $ 35,759 $ 25,303 $ 26,582 $ 1,279 100.6001.531100 OFFICE SUPPLIES - PE $ 599 $ 600 $ 600 $ - 100.6001.531800 CLEANING SUPPLIES - PE $ 9,748 $ 6,988 $ 7,356 $ 368 100.6001.533500 Ops. M&S-Structures $ 866 $ 1,000 $ 1,000 $ - 100.6001.533600 Ops. M&S-Grounds $ 2,266 $ 1,105 $ 3,785 $ 2,680 100.6001.533700 Ops. M&S-Equip. $ 676 $ 1,500 $ 1,500 $ - 100.6001.540200 SEPTIC - PE $ - $ 1,641 $ - $ (1,641) 100.6001.540300 WATER - PE $ 6,146 $ 7,110 $ 7,000 $ (110) 100.6001.540400 ELECTRIC - PE $ 20,271 $ 15,952 $ 20,500 $ 4,548 100.6001.540500 GAS/ DIESEL - PE $ 2,204 $ 5,014 $ 3,834 $ (1,180) 100.6001.540600 HEATING FUEL - PE $ 12,387 $ 15,045 $ 14,000 $ (1,045) 100.6001.551900 MISC CONTRACT SVCS - PE $ 4,489 $ 11,000 $ 9,270 $ (1,730) 100.6001.552500 TREE WORK - PE $ 5,922 $ 7,000 $ 5,000 $ (2,000) 100.6001.552700 OTHER EQUIP REPAIR - PE $ 206 $ 2,000 $ 3,000 $ 1,000 100.6001.555100 EQUIP RENTAL - PE $ 424 $ 2,500 $ 2,500 $ - 100.6001.558300 Facility Systems Services $ - $ 8,000 $ 5,665 $ (2,335) 100.6001.558400 Fleet Veh. Repair $ 3,010 $ 2,000 $ 3,000 $ 1,000 100.6001.558500 Rolling Stock Repair $ 2,736 $ 2,500 $ 3,500 $ 1,000 100.6001.558600 Fixed Equip. Repair $ - $ 1,000 $ - $ (1,000) 100.6001.580500 OTHER EXP BUDGET MGMT - PE $ - $ - $ 1,500 $ 1,500 6001 Total Pearson $ 316,832 $ 372,409 $ 374,916 $ 2,507
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6002 Side Cut - Budget 16 - 17 Account Number Description 2015 Actual 2016 Budget 2017 Budget Variance 100.6002.510100 FT NBU - SC $ 79,467 $ 76,513 $ 78,720 $ 2,207 100.6002.510200 FT-BU - SC $ 65,100 $ 68,073 $ 68,397 $ 324 100.6002.510300 FT-BU SHIFT - SC $ 10 $ 50 $ 50 $ - 100.6002.510400 FT-OT - SC $ 1,962 $ 2,000 $ 2,000 $ - 100.6002.510500 PT - SC $ - $ 21,706 $ 19,242 $ (2,464) 100.6002.510700 SEASONAL - SC $ 50,748 $ 50,000 $ 50,000 $ - 100.6002.530100 SM EQUIP/ FURN/ FIXTURES - SC $ 8,233 $ 7,000 $ 10,000 $ 3,000 100.6002.530900 OTHER OP MTRLS/ SUPPLIES - SC $ 12,419 $ 13,000 $ 13,000 $ - 100.6002.531100 OFFICE SUPPLIES - SC $ 267 $ 499 $ 499 $ (0) 100.6002.531800 CLEANING SUPPLIES - SC $ 2,529 $ 3,500 $ 4,000 $ 500 100.6002.533500 Ops. M&S-Structures $ 4,892 $ 5,000 $ 5,000 $ - 100.6002.533600 Ops. M&S-Grounds $ 4,870 $ 5,000 $ 5,000 $ - 100.6002.533700 Ops. M&S-Equip. $ 1,207 $ 1,500 $ 1,500 $ - 100.6002.533800 Ops. M&S-Paper Products $ 2,000 $ 2,250 $ 3,000 $ 750 100.6002.533900 Ops. M&S-Cleaning Supplies $ 1,066 $ 1,500 $ 1,500 $ - 100.6002.540200 SEPTIC - SC $ 1,254 $ 3,717 $ 4,000 $ 283 100.6002.540300 WATER - SC $ 2,524 $ 3,098 $ 3,100 $ 2 100.6002.540400 ELECTRIC - SC $ 9,152 $ 14,160 $ 13,500 $ (660) 100.6002.540500 GAS/ DIESEL - SC $ 2,920 $ 4,310 $ 3,000 $ (1,310) 100.6002.540600 HEATING FUEL - SC $ 11,166 $ 20,355 $ 13,000 $ (7,355) 100.6002.551900 MISC CONTRACT SVCS - SC $ 8,433 $ 12,392 $ 13,000 $ 608 100.6002.552500 TREE WORK - SC $ 4,117 $ 4,000 $ 5,000 $ 1,000 100.6002.552700 OTHER EQUIP REPAIR - SC $ 1,954 $ 9,500 $ 9,500 $ - 100.6002.555100 EQUIP RENTAL - SC $ 929 $ 1,000 $ 1,000 $ - 100.6002.558100 Structural Services $ 823 $ 1,500 $ 1,500 $ - 100.6002.558200 Grounds M&R Services $ 1,118 $ 1,000 $ 1,000 $ - 100.6002.558300 Facility Systems Services $ 907 $ 1,500 $ 1,500 $ - 100.6002.558400 Fleet Veh. Repair $ 6,165 $ 2,966 $ 2,966 $ 0 100.6002.558500 Rolling Stock Repair $ 2,000 $ 2,000 $ 3,200 $ 1,200 100.6002.558600 Fixed Equip. Repair $ 744 $ 1,000 $ 1,000 $ - 100.6002.570200 LAND IMPROVEMENTS - SC $ - $ 50,000 $ - $ (50,000) 100.6002.580500 OTHER EXP BUDGET MGMT - SC $ - $ - $ 1,500 $ 1,500 100.6002.580900 OTHER EXP - SC $ - $ 100 $ 100 $ - 202.6002.530900 OTHER MTRLS/ SUPPLIES $ - $ 19,500 $ - $ (19,500) 6002 Total Side Cut $ 288,972 $ 409,689 $ 339,774 $ (69,915)
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6003 Farnsworth/Providence - Budget p g 16 - 17 Account Number Description 2015 Actual 2016 Budget 2017 Budget Variance 100.6003.510100 FT-NBU - FA/PR $ 69,439 $ 58,666 $ 60,421 $ 1,755 100.6003.510200 FT-BU - FA/PR $ 162,997 $ 168,502 $ 167,988 $ (514) 100.6003.510300 FT-BU SHIFT - FA/PR $ 17 $ 100 $ 100 $ - 100.6003.510400 FT-OT - FA/PR $ 894 $ 3,000 $ 3,000 $ - 100.6003.510700 Seasonal - FA/PR $ 64,982 $ 70,000 $ 83,000 $ 13,000 100.6003.530100 SM EQUIP/ FURN/ FIXTURES - FA/PR $ 6,203 $ 6,479 $ 6,500 $ 21 100.6003.530900 OTHER OP MTRLS/ SUPPLIES - FA/PR $ 27,771 $ 26,966 $ 27,000 $ 34 100.6003.531100 OFFICE SUPPLIES - FA/PR $ 500 $ 600 $ 500 $ (100) 100.6003.531800 CLEANING SUPPLIES - FA/PR $ 3,155 $ 4,200 $ 4,200 $ - 100.6003.533500 Ops. M&S-Structures $ 4,984 $ 5,000 $ 5,000 $ - 100.6003.533600 Ops. M&S-Grounds $ 5,025 $ 6,000 $ 6,000 $ - 100.6003.533700 Ops. M&S-Equip. $ 1,999 $ 2,400 $ 2,400 $ - 100.6003.533900 Ops. M&S-Cleaning Supplies $ 1,875 $ 2,200 $ 2,200 $ 0 100.6003.540200 SEPTIC - FA/PR $ 3,155 $ 2,898 $ 3,200 $ 302 100.6003.540300 WATER - FA/PR $ 1,939 $ 4,425 $ 4,500 $ 75 100.6003.540400 ELECTRIC - FA/PR $ 12,906 $ 15,930 $ 15,000 $ (930) 100.6003.540500 GAS/ DIESEL - FA/PR $ 2,088 $ 3,983 $ 2,000 $ (1,983) 100.6003.540600 HEATING FUEL - FA/PR $ 12,349 $ 21,240 $ 15,500 $ (5,740) 100.6003.551900 MISC CONTRACT SVCS - FA/PR $ 3,666 $ 4,993 $ 5,100 $ 107 100.6003.552500 TREE WORK - FA/PR $ 6,193 $ 7,000 $ 10,000 $ 3,000 100.6003.552700 OTHER EQUIP REPAIR - FA/PR $ 6,693 $ 3,000 $ 3,000 $ - 100.6003.554400 Inter/Intra Governmental Billing $ 53 $ 300 $ 150 $ (150) 100.6003.555100 EQUIP RENTAL - FA/PR $ 1,063 $ 3,600 $ 3,600 $ - 100.6003.558100 Structural Services $ 5,983 $ 6,000 $ 6,000 $ - 100.6003.558200 Grounds M&R Services $ 3,095 $ 5,998 $ 6,000 $ 2 100.6003.558300 FA/PRcility Systems Services $ 2,481 $ 3,000 $ 3,000 $ - 100.6003.558400 Fleet Veh. Repair $ 3,983 $ 4,866 $ 5,000 $ 134 100.6003.558500 Rolling Stock Repair $ 332 $ 1,000 $ 1,000 $ - 100.6003.558600 Fixed Equip. Repair $ 35 $ 502 $ 500 $ (2) 100.6003.580500 OTHER EXP BUDGET MGMT - FA/PR $ - $ - $ 1,500 $ 1,500 100.6003.580900 OTHER EXP - FA/PR $ 78 $ 100 $ 100 $ - 6003 Total Farnsworth/Providence $ 415,933 $ 442,948 $ 453,459 $ 10,511
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6004 Secor/Wiregrass - Budget 16 - 17 Account Number Description 2015 Actual 2016 Budget 2017 Budget Variance 100.6004.510100 FT NBU - SE $ 63,377 $ 38,370 $ 38,370 $ - 100.6004.510200 FT-BU - SE $ 91,500 $ 78,824 $ 77,653 $ (1,171) 100.6004.510300 FT-BU SHIFT - SE $ 8 $ 100 $ 100 $ - 100.6004.510400 FT-OT - SE $ 5,693 $ 3,000 $ 3,000 $ - 100.6004.510700 SEASONAL - SE $ 35,945 $ 40,000 $ 40,000 $ - 100.6004.530100 SM EQUIP/ FURN/ FIXTURES - SE $ 6,337 $ 3,545 $ 6,500 $ 2,955 100.6004.530101 SM EQUIP/ FURN/ FIXTURES - WG $ - $ - $ 1,750 $ 1,750 100.6004.530900 OTHER OP MTRLS/ SUPPLIES - SE $ 12,904 $ 18,021 $ 14,000 $ (4,021) 100.6004.530901 OTHER OP MTRLS/ SUPPLIES - WG $ - $ - $ 4,500 $ 4,500 100.6004.531100 OFFICE SUPPLIES - SE $ 354 $ 400 $ 500 $ 100 100.6004.531800 CLEANING SUPPLIES - SE $ 829 $ 1,300 $ 1,300 $ - 100.6004.531801 CLEANING SUPPLIES - WG $ - $ - $ 500 $ 500 100.6004.533500 Ops. M&S-Structures - SE $ 1,246 $ 1,000 $ 1,000 $ - 100.6004.533600 Ops. M&S-Grounds - SE $ 1,461 $ 2,000 $ 2,500 $ 500 100.6004.533700 Ops. M&S-Equip. - SE $ 1,382 $ 2,750 $ 5,240 $ 2,490 100.6004.533800 Ops. M&S-Paper Products - SE $ 1,338 $ 1,700 $ 1,700 $ - 100.6004.533900 Ops. M&S-Cleaning Supplies - SE $ 672 $ 1,300 $ 1,450 $ 150 100.6004.540200 SEPTIC - SE $ 300 $ 3,629 $ 2,500 $ (1,129) 100.6004.540201 SEPTIC - WG $ - $ - $ 1,500 $ 1,500 100.6004.540300 WATER - SE $ 8,677 $ 8,300 $ 2,000 $ (6,300) 100.6004.540400 ELECTRIC - SE $ 8,133 $ 10,620 $ 11,000 $ 380 100.6004.540500 GAS/ DIESEL - SE $ 4,179 $ 4,483 $ 3,900 $ (583) 100.6004.540600 HEATING FUEL - SE $ 20,957 $ 36,285 $ 22,000 $ (14,285) 100.6004.551900 MISC CONTRACT SVCS - SE $ 2,014 $ 4,000 $ 4,000 $ - 100.6004.551901 MISC CONTRACT SVCS - WG $ - $ - $ 1,200 $ 1,200 100.6004.552500 TREE WORK - SE $ 2,025 $ 2,500 $ 3,000 $ 500 100.6004.552700 OTHER EQUIP REPAIR - SE $ 3,277 $ 3,250 $ 2,200 $ (1,050) 100.6004.554400 Inter/Intra Governmental Billing - SE $ 107 $ - $ 200 $ 200 100.6004.555100 EQUIP RENTAL - SE $ 1,702 $ 2,124 $ 3,200 $ 1,076 100.6004.555101 EQUIP RENTAL - WG $ - $ - $ 500 $ 500 100.6004.558100 Structural Services - SE $ 2,824 $ 3,000 $ 5,200 $ 2,200 100.6004.558200 Grounds M&R Services - SE $ 1,152 $ 2,500 $ 2,650 $ 150 100.6004.558300 Facility Systems Services - SE $ - $ 1,000 $ 1,000 $ - 100.6004.558400 Fleet Veh. Repair - SE $ 2,096 $ 1,000 $ 2,000 $ 1,000 100.6004.558500 Rolling Stock Repair - SE $ 1,138 $ 1,200 $ 1,200 $ - 100.6004.580500 OTHER EXP BUDGET MGMT - SE $ - $ - $ 1,500 $ 1,500 100.6004.580900 OTHER EXP - SE $ - $ 100 $ 100 $ - 202.6004.575100 MISC CAP. O/LAY-AREA IMPROVEMENTS - SE $ 258 $ - $ - $ - 6004 Total Secor / Wiregrass $ 281,885 $ 276,301 $ 270,913 $ (5,388)
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6005 Oak Openings/Westwinds - Budget 16 - 17 Account Number Description 2015 Actual 2016 Budget 2017 Budget Variance 100.6005.510100 FT NBU - OO $ 81,600 $ 52,827 $ 59,547 $ 6,720 100.6005.510200 FT-BU - OO $ 80,582 $ 83,718 $ 84,096 $ 378 100.6005.510300 FT-BU SHIFT - OO $ 20 $ 100 $ 100 $ - 100.6005.510400 FT-OT - OO $ 3,868 $ 3,000 $ 3,000 $ - 100.6005.510700 SEASONAL - OO $ 39,066 $ 49,500 $ 62,500 $ 13,000 100.6005.530100 SM EQUIP/ FURN/ FIXTURES - OO $ 1,062 $ 1,999 $ 3,000 $ 1,001 100.6005.530101 SM EQUIP/ FURN/ FIXTURES - WE $ - $ - $ 1,700 $ 1,700 100.6005.530900 OTHER OP MTRLS/ SUPPLIES - OO $ 29,929 $ 30,393 $ 32,000 $ 1,607 100.6005.530901 OTHER OP MTRLS/ SUPPLIES - WE $ - $ - $ 10,000 $ 10,000 100.6005.531100 OFFICE SUPPLIES - OO $ 228 $ 300 $ 500 $ 200 100.6005.531800 CLEANING SUPPLIES - OO $ 2,759 $ 5,566 $ 5,500 $ (66) 100.6005.531801 CLEANING SUPPLIES - WE $ - $ - $ 500 $ 500 100.6005.533500 Ops. M&S-Structures - OO $ 790 $ 3,900 $ 6,500 $ 2,600 100.6005.533600 Ops. M&S-Grounds - OO $ - $ 1,500 $ 1,500 $ - 100.6005.533700 Ops. M&S-Equip. - OO $ - $ - $ 1,000 $ 1,000 100.6005.533800 Ops. M&S-Paper Products - OO $ 2,269 $ 2,750 $ 2,750 $ - 100.6005.533900 Ops. M&S-Cleaning Supplies - OO $ 3,162 $ 1,744 $ 2,000 $ 256 100.6005.540200 SEPTIC - OO $ 3,895 $ 2,655 $ 3,500 $ 845 100.6005.540300 WATER - OO $ 386 $ 443 $ 500 $ 57 100.6005.540400 ELECTRIC - OO $ 17,935 $ 14,603 $ 16,500 $ 1,897 100.6005.540500 GAS/ DIESEL - OO $ 1,047 $ 3,000 $ 2,000 $ (1,000) 100.6005.540600 HEATING FUEL - OO $ 27,275 $ 39,825 $ 30,000 $ (9,825) 100.6005.551900 MISC CONTRACT SVCS - OO $ 13,759 $ 12,980 $ 14,000 $ 1,020 100.6005.551901 MISC CONTRACT SVCS - WE $ - $ - $ 1,200 $ 1,200 100.6005.552500 TREE WORK - OO $ 450 $ 4,433 $ 3,500 $ (933) 100.6005.552501 TREE WORK - WE $ - $ - $ 2,500 $ 2,500 100.6005.552700 OTHER EQUIP REPAIR - OO $ 2,636 $ 1,499 $ 1,500 $ 1 100.6005.554400 Inter/Intra Governmental Billing - OO $ 960 $ 1,000 $ 1,400 $ 400 100.6005.555100 EQUIP RENTAL - OO $ 2,356 $ 4,840 $ 4,000 $ (840) 100.6005.555101 EQUIP RENTAL - WE $ - $ - $ 500 $ 500 100.6005.558300 Facility Systems Services - OO $ 991 $ 2,500 $ 2,500 $ - 100.6005.558400 Fleet Veh. Repair - OO $ 1,321 $ 1,500 $ 1,500 $ - 100.6005.558500 Rolling Stock Repair - OO $ - $ 3,076 $ 1,500 $ (1,576) 100.6005.580500 OTHER EXP BUDGET MGMT - OO $ - $ - $ 1,500 $ 1,500 100.6005.580900 OTHER EXP - OO $ - $ 100 $ 100 $ - 6005 Total Oak Openings / Westwinds $ 318,347 $ 329,752 $ 364,393 $ 34,641
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6006 Swan Creek - Budget 16 - 17 Account Number Description 2015 Actual 2016 Budget 2017 Budget Variance 100.6006.510100 FT NBU - SW $ 58,145 $ 53,807 $ 55,416 $ 1,609 100.6006.510200 FT-BU - SW $ 92,858 $ 122,993 $ 120,653 $ (2,340) 100.6006.510300 FT-BU SHIFT - SW $ 2 $ 50 $ 50 $ - 100.6006.510400 FT-OT - SW $ 2,238 $ 3,000 $ 3,000 $ - 100.6006.510700 SEASONAL - SW $ 46,735 $ 54,200 $ 67,200 $ 13,000 100.6006.530100 SM EQUIP/ FURN/ FIXTURES - SW $ 4,898 $ 5,700 $ 7,700 $ 2,000 100.6006.530900 OTHER OP MTRLS/ SUPPLIES - SW $ 14,944 $ 13,300 $ 13,300 $ - 100.6006.531100 OFFICE SUPPLIES - SW $ 1,175 $ 800 $ 800 $ - 100.6006.531800 CLEANING SUPPLIES - SW $ 2,931 $ 2,414 $ 3,000 $ 586 100.6006.533500 Ops. M&S-Structures $ 2,422 $ 5,000 $ 5,000 $ - 100.6006.533600 Ops. M&S-Grounds $ 3,596 $ 4,000 $ 4,000 $ - 100.6006.533700 Ops. M&S-Equip. $ 2,992 $ 5,499 $ 3,500 $ (1,999) 100.6006.533800 Ops. M&S-Paper Products $ 1,174 $ 1,500 $ 2,000 $ 500 100.6006.533900 Ops. M&S-Cleaning Supplies $ 1,093 $ 1,000 $ 1,400 $ 400 100.6006.540300 WATER - SW $ 5,966 $ 6,903 $ 9,350 $ 2,447 100.6006.540400 ELECTRIC - SW $ 12,319 $ 13,364 $ 12,000 $ (1,364) 100.6006.540500 GAS/ DIESEL - SW $ 2,751 $ 2,655 $ 2,500 $ (155) 100.6006.540600 HEATING FUEL - SW $ 2,950 $ 9,071 $ 3,700 $ (5,371) 100.6006.551900 MISC CONTRACT SVCS - SW $ 2,879 $ 5,000 $ 5,000 $ - 100.6006.552500 TREE WORK - SW $ 3,840 $ 4,000 $ 4,000 $ - 100.6006.552700 OTHER EQUIP REPAIR - SW $ 826 $ 1,000 $ 1,000 $ - 100.6006.555100 EQUIP RENTAL - SW $ - $ 500 $ 500 $ - 100.6006.558100 Structural Services $ - $ 500 $ 500 $ - 100.6006.558300 Facility Systems Services $ - $ 1,500 $ 2,500 $ 1,000 100.6006.558400 Fleet Veh. Repair $ 975 $ 1,900 $ 1,900 $ - 100.6006.558500 Rolling Stock Repair $ 757 $ 1,000 $ 2,500 $ 1,500 100.6006.580500 OTHER EXP BUDGET MGMT - SW $ - $ - $ 1,500 $ 1,500 202.6006.530900 OTHER OP MTRLS/ SUPPLIES - SW $ - $ 2,175 $ - $ (2,175) 6006 Total Swan Creek $ 268,464 $ 322,831 $ 333,969 $ 11,138
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6007 Wildwood - Budget 16 - 17 Account Number Description 2015 Actual 2016 Budget 2017 Budget Variance 100.6007.510100 FT NBU - WW $ 68,897 $ 68,189 $ 103,969 $ 35,780 100.6007.510200 FT BU - WW $ 103,887 $ 111,530 $ 103,582 $ (7,948) 100.6007.510300 FT-BU SHIFT - WW $ 40 $ 100 $ 100 $ - 100.6007.510400 FT-OT - WW $ 669 $ 4,000 $ 4,000 $ - 100.6007.510500 PT - WW $ 43,163 $ 61,206 $ 50,659 $ (10,547) 100.6007.510700 SEASONAL - WW $ 52,036 $ 53,000 $ 53,000 $ - 100.6007.520800 MILEAGE - WW $ - $ 100 $ 100 $ - 100.6007.530100 SM EQUIP/ FURN/ FIXTURES - WW $ 6,696 $ 6,500 $ 6,500 $ - 100.6007.530900 OTHER OP MTRLS/ SUPPLIES - WW $ 26,334 $ 30,855 $ 32,000 $ 1,145 100.6007.531100 OFFICE SUPPLIES - WW $ 443 $ 800 $ 800 $ - 100.6007.531800 CLEANING SUPPLIES - WW $ 11,630 $ 11,000 $ 12,000 $ 1,000 100.6007.533500 Ops. M&S-Structures $ 11,783 $ 9,500 $ 9,000 $ (500) 100.6007.533600 Ops. M&S-Grounds $ 7,096 $ 10,000 $ 11,000 $ 1,000 100.6007.533700 Ops. M&S-Equip. $ 2,095 $ 5,000 $ 5,000 $ - 100.6007.533800 Ops. M&S-Paper Products $ - $ - $ 500 $ 500 100.6007.533900 Ops. M&S-Cleaning Supplies $ 867 $ 2,000 $ 2,000 $ - 100.6007.540200 SEPTIC - WW $ 1,809 $ 1,505 $ 1,500 $ (5) 100.6007.540300 WATER - WW $ 16,368 $ 11,948 $ 16,000 $ 4,052 100.6007.540400 ELECTRIC - WW $ 59,454 $ 45,777 $ 60,000 $ 14,223 100.6007.540500 GAS/ DIESEL - WW $ 3,895 $ 5,310 $ 5,000 $ (310) 100.6007.540600 HEATING FUEL - WW $ 28,211 $ 35,400 $ 33,000 $ (2,400) 100.6007.551900 MISC CONTRACT SVCS - WW $ 17,450 $ 27,568 $ 28,000 $ 432 100.6007.552500 TREE WORK - WW $ 7,580 $ 7,300 $ 7,600 $ 300 100.6007.552700 OTHER EQUIP REPAIR - WW $ 7,202 $ 9,000 $ 9,000 $ - 100.6007.554400 Inter/Intra Governmental Billing $ 511 $ 898 $ 800 $ (98) 100.6007.555100 EQUIP RENTAL - WW $ 3,909 $ 3,000 $ 4,000 $ 1,000 100.6007.558100 Structural Services $ 501 $ 2,753 $ 3,000 $ 247 100.6007.558200 Grounds M&R Services $ 994 $ 3,000 $ 3,000 $ - 100.6007.558300 Facility Systems Services $ 50,945 $ 28,000 $ 29,000 $ 1,000 100.6007.558400 Fleet Veh. Repair $ 4,607 $ 4,000 $ 4,000 $ - 100.6007.558500 Rolling Stock Repair $ 2,762 $ 4,000 $ 4,000 $ - 100.6007.558600 Fixed Equip. Repair $ 1,699 $ 1,334 $ 1,500 $ 166 100.6007.580500 OTHER EXP BUDGET MGMT - WW $ - $ - $ 1,500 $ 1,500 100.6007.580900 OTHER EXP - WW $ - $ 100 $ 100 $ - 202.6007.580900 OTHER OPERATIONAL EXP - WW $ 4,739 $ 18,250 $ 7,000 $ (11,250) 6007 Total Wildwood $ 548,272 $ 582,923 $ 612,210 $ 29,287
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6008 Blue Creek - Budget 16 - 17 Account Number Description 2015 Actual 2016 Budget 2017 Budget Variance 100.6008.510700 SEASONAL - BC $ 4,595 $ 8,400 $ 8,400 $ - 100.6008.530100 SMALL EQUIPMENT - BC $ - $ 1,500 $ 1,500 $ - 100.6008.530900 OTHER OP MTRLS/ SUPPLIES - BC $ 2,719 $ 3,845 $ 4,000 $ 155 100.6008.531800 CLEANING SUPPLIES - BC $ 1,188 $ 1,200 $ 1,200 $ - 100.6008.540200 SEPTIC - BC $ - $ 487 $ 500 $ 13 100.6008.540400 ELECTRIC - BC $ 12,810 $ 17,700 $ 16,000 $ (1,700) 100.6008.540500 GAS DIESEL - BC $ - $ 7,080 $ 4,500 $ (2,580) 100.6008.551900 MISC CONTRACT SVCS - BC $ 3,285 $ 5,447 $ 6,000 $ 553 100.6008.552500 TREE WORK - BC $ 960 $ 1,000 $ 1,920 $ 920 100.6008.555100 EQUIP RENTAL - BC $ 525 $ 500 $ 500 $ - 100.6008.558100 STRUCTURAL - BC $ - $ 2,000 $ 2,000 $ - 100.6008.558200 GROUNDS M&R - BC $ - $ 1,200 $ 1,200 $ - 100.6008.558300 FACILITY SYSTEMS - BC $ - $ 2,000 $ 2,000 $ - 100.6008.558500 Rolling Stock Repair $ - $ - $ 500 $ 500 100.6008.558600 Fixed Equip. Repair $ - $ - $ 500 $ 500 6008 Total Blue Creek $ 26,083 $ 52,359 $ 50,720 $ (1,639)
6009 Middlegrounds - Budget p g g 16 - 17 Account Number Description 2015 Actual 2016 Budget 2017 Budget Variance 100.6009.510700 SEASONAL - MIG $ - $ - $ 13,000 $ 13,000 100.6009.530100 SM EQUIP/ FURN/ FIXTURES - MIG $ - $ - $ 1,000 $ 1,000 100.6009.530900 OTHER OP MTRLS/ SUPPLIES - MIG $ - $ - $ 10,000 $ 10,000 100.6009.531800 CLEANING SUPPLIES - MIG $ - $ - $ 875 $ 875 100.6009.533500 Ops. M&S-Structures $ - $ - $ 500 $ 500 100.6009.533600 Ops. M&S-Grounds $ - $ - $ 1,500 $ 1,500 100.6009.540200 SEPTIC - MIG $ - $ - $ 205 $ 205 100.6009.540300 WATER - MIG $ - $ - $ 887 $ 887 100.6009.540400 ELECTRIC - MIG $ - $ - $ 1,994 $ 1,994 100.6009.551900 MISC CONTRACT SVCS - MIG $ - $ - $ 65,000 $ 65,000 100.6009.552500 TREE WORK - MIG $ - $ - $ 2,000 $ 2,000 100.6009.555100 EQUIP RENTAL - MIG $ - $ - $ 500 $ 500 100.6009.558300 Facility Systems Services $ - $ - $ 1,000 $ 1,000 6009 Total Middlegrounds $ - $ - $ 98,461 $ 98,461
Natural Resources Division 7000 Natural Resources Natural Resources ensures that the best representative examples of Northwest Ohio's natural areas are protected and conserved through land acquisition and adaptive natural resource management planning in order to sustain and enhance natural biological diversity.
Metroparks Natural Resources Division is charged with preserving, restoring, and maintaining district-wide natural resources to the highest ecological standards and establishing connections for people to enjoy them. District-wide responsibilities for the Natural Resources Division include: . Natural resources administration and planning. . Geographic information systems (GIS) and park connectivity planning. . Ecological research and monitoring. . Land acquisition.
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. Natural areas / habitat management (including restoration, maintenance, & enhancement). . Wildlife and fisheries population management.
In 2017, resource management staff will continue to implement resource management prescriptions within all actively management natural areas across the park district. Individual treatments include: removal of woody / herbaceous invasive plant species in targeted management units, prescribed burning to sustain Oak Openings plant communities, mowing to maintain prairies and meadows, tree canopy reduction to improve oak savanna habitat, prairie seed reintroduction to enhance habitat diversity, and continued reforestation of Fallen Timbers Battlefield. Staff will continue to conduct oak wilt monitoring and management through trenching and sanitation of actively infected trees. Staff will continue to implement log jam removal based on established management standards to maintain flow within Swan Creek (Oak Openings Preserve and Swan Creek Preserve) and Tenmile Creek (Wildwood Preserve). Finally, staff will conduct fisheries management including fish stocking at Wiregrass Lake, Mallard Lake (Oak Openings Preserve), and Pearson Pond and installation of aeration system at Springbrook Pond (Oak Openings Preserve).
Natural resources staff will continue implementation of rapid habitat assessments across the park district to establish baseline scores and track progress towards meeting minimum habitat quality standards within individual management units. Metroparks will continue to foster collaborations with University of Toledo, Bowling Green State University, Black Swamp Bird Observatory, and other outside researchers on several ongoing research projects across the park district.
Staff will continue to provide guidance and direction on regional blueways, viewshed protection plans and bikeway plans and will provide support and coordination for ongoing capital improvement projects across the park district.
Metroparks will continue implementation of wildlife management plans within established parks in the Oak Openings Region. This is the beginning of an ongoing multiyear initiative.
The Blue Creek Nursery will continue to expand production of woody plants with an emphasis on growing native tree and shrub stock not available through commercial nurseries. This initiative will be used to support district-wide tree planting and buffering projects across the district.
Park development of Howard Marsh Metropark will continue with substantial grant support from National Oceanic and Atmospheric Administration (NOAA) and Ohio Division of Wildlife with an expected completion date of December 2017.
7001 Natural Resources West Natural Resources West is charged with restoring and managing natural areas within the Oak Openings region through implementation of adaptive natural resource management practices to sustain high levels of native biological diversity.
7002 Land Acquisition The Land Acquisition budget is used to acquire and preserve the best remaining examples of Northwest Ohio’s natural areas and establish connections for people to enjoy them.
7003 Blue Creek Nursery Preserve and enhance native plant diversity within the Northwest Ohio region through the collection, propagation, and reintroduction of native seeds and plants to the Northwest Ohio landscape.
7004 Natural Resources East Natural Resources East is charged with restoring and managing natural areas within Lucas County’s eastern coastal plans through implementation of adaptive natural resource management practices to sustain high levels of native biological diversity.
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7005 Natural Resources Central Natural Resources Central is charged with restoring and managing natural areas within Lucas County’s central river corridors and through implementation of adaptive natural resource management practices to sustain high levels of native biological diversity.
7006 Wildlife Management The Wildlife Management budget is used to evaluate, control and maintain native wildlife and fish populations to achieve an ecological balance within lands and waters under Metroparks jurisdiction.
Natural Resources Vision To preserve, restore, and maintain district-wide natural resources to the highest ecological standards and to establish connections for people to enjoy them.
Natural Resources Performance Measures NR Strategic Goals Tactics/Actions Performance Timeline Results Measures Complete a network 7. Develop a district-wide Planning Initial plans Greenways plan in progress. of greenway greenways plan to link framework is completed by corridors, trails and existing and new parklands established with 3 December 2017 Blueways plan complete and blueways in Lucas with identified pedestrian to 5 priority however the ongoing. County that connect and bicycle access. projects identified process is ongoing population centers to 8. Develop a district-wide for each of the 4 and may change Viewshed protection plans regional parks, blueways plan to link tactics. based on new complete. preserves and existing and new parklands opportunities. waterways. with identified pedestrian Park services inventory in access, parking areas and progress. canoe/kayak launch points. 9. Develop view shed protection plans along river & streams, and adjacent to critical parkland areas to perpetuate scenic views and user enjoyment and the natural character of existing parks. 10. Develop a district-wide inventory of opportunities to expand park services delivery within existing undeveloped parklands. Sustain district-wide 1. Develop and implement a Plan completed By December 2017 GIS-based plan completed, natural areas by district-wide narrative plan outline implementing comprehensive resource completed. Full narrative plan effective natural management plan with to be completed by December resources established priorities, 2017. management using performance measures, and an adaptive identified best management management practices. framework. 2. Implement a district-wide Cost efficiency ($ System online System online with reliable GIS-based tracking system / acre, $/ January 2015, forecasting in place. to prioritize and track work management reliable forecasting performance, evaluate cost prescription) c apabilities by
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NR Strategic Goals Tactics/Actions Performance Timeline Results Measures effectiveness of Benchmarks December 2016. management prescriptions, needed and forecast future costs and staffing required to sustain district-wide natural resources. 3. Develop and implement Plan completed Plan in place by Plan in place, indices in place. district-wide wildlife December 2015 management plans to Population indices with population effectively manage wildlife for targeted indices and populations within nuisance species measures of established ecological, resource impact in 3,639 total acres of habitat biological, and cultural Objective place. management at end of 2015. carrying capacities. measures of resource impact in place (browse surveys, lupine study plots, decreased predation on tree seedlings) 4. Develop and implement a Ecological District-wide district-wide inventory, indicators based assessments in research & monitoring on status of place for all program to assess heritage species, resource ecological condition, ecological management units determine status of heritage assessments by December 2017. communities & species, and (OORAM, invasive evaluate effectiveness of species resource management assessment, prescriptions. permanent monitoring plots, etc.), and condition indices 5. Implement a successful land Volunteer hours, Develop list of stewardship program to number of trees priority stewardship engage volunteers in planted, etc. projects for each meaningful stewardship park by December activities to achieve stated 2015. resource management objectives. Protect the region’s 1. Develop and implement a Net cost per acre, Land acquisition 2017 land acquisition plan most significant district-wide land successful plans will be submitted with budget. natural resources for acquisition plan based on completion of updated annual the benefit, available financial resources priority during the budget enjoyment, and using the planning acquisition process to coincide 309 acres of land acquired general welfare of framework established projects with available 2015. the public through within the Metroparks resources within the fee-simple Vision Plan. Metroparks 10-year acquisition of priority 2. Aggressively pursue outside financial plan. lands or by securing funding for priority land
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NR Strategic Goals Tactics/Actions Performance Timeline Results Measures permanent interests acquisition projects. in priority lands 3. Complete an acquisition checklist for all land acquisition projects to ensure that legal due diligence is conducted, natural resources are sufficiently inventoried, environmental threats are adequately addressed, and opportunities for expanded park services delivery are identified.
7000 Natural Resources - Budget 16 - 17 Account Number Description 2015 Actual 2016 Budget 2017 Budget Variance 100.7000.510100 FT NBU - NR $ 287,121 $ 283,178 $ 289,370 $ 6,192 100.7000.510500 PT - NR $ 5,734 $ - $ 32,669 $ 32,669 100.7000.510600 INTERN - NR $ 11,933 $ 18,640 $ 18,640 $ - 100.7000.520800 MILEAGE - NR $ 4,745 $ 5,000 $ 5,000 $ - 100.7000.530100 SM EQUIP/ FURN/ FIXTURES - NR $ 1,352 $ 2,645 $ 1,500 $ (1,145) 100.7000.530900 OTHER OP MTRLS/ SUPPLIES - NR $ 516 $ 1,546 $ 5,500 $ 3,954 100.7000.531100 OFFICE SUPPLIES - NR $ 815 $ 500 $ 500 $ - 100.7000.531300 BOOKS/ PERIODICALS - NR $ 187 $ 500 $ 300 $ (200) 100.7000.531600 COMPUTER SUPPLIES - NR $ 630 $ 2,605 $ 10,755 $ 8,150 100.7000.550100 CONFERENCES/ TRNG - NR $ 7,205 $ 11,700 $ 9,300 $ (2,400) 100.7000.550200 MEMBERSHIP DUES - NR $ 1,360 $ 915 $ 1,000 $ 85 100.7000.551900 MISC CONTRACT SVCS - NR $ 32,396 $ 14,300 $ 20,750 $ 6,450 100.7000.552600 NATURAL AREA RESEARCH - NR $ 9,129 $ 10,500 $ 32,500 $ 22,000 100.7000.553100 LEGAL NOTICES - NR $ - $ 500 $ 500 $ - 100.7000.553200 AD/ PUBLCTNS - EXTERNAL - NR $ - $ 500 $ 500 $ - 100.7000.557100 UNIFORMS - NR $ 3,200 $ 3,850 $ 4,000 $ 150 100.7000.580200 CONTINGENCY - NR $ - $ 3,500 $ 3,500 $ - 100.7000.580800 OTHER NON-OP EXP - NR $ 154 $ 500 $ 500 $ - 100.7000.580900 OTHER EXP - NR $ - $ 50 $ - $ (50) 7000 Total Natural Resources $ 366,476 $ 360,929 $ 436,784 $ 75,855
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7001 Natural Resources West - Budget p g 16 - 17 Account Number Description 2015 Actual 2016 Budget 2017 Budget Variance 100.7001.510100 FT NBU - NRW $ 53,970 $ 52,827 $ 92,696 $ 39,869 100.7001.510200 FT-BU - NRW $ 69,805 $ 79,093 $ 77,752 $ (1,341) 100.7001.510300 FT-BU SHIFT - NRW $ 41 $ 300 $ 300 $ - 100.7001.510400 FT-OT - NRW $ 112 $ 2,000 $ 2,000 $ - 100.7001.510500 PT - NRW $ - $ 31,048 $ 31,956 $ 908 100.7001.510700 SEASONAL - NRW $ 71,147 $ 90,000 $ 90,000 $ - 100.7001.530100 SM EQUIP/ FURN/ FIXTURES - NRW $ 3,807 $ 9,999 $ 3,500 $ (6,499) 100.7001.530900 OTHER OP MTRLS/ SUPPLIES - NRW $ 21,883 $ 29,843 $ 30,000 $ 157 100.7001.531100 OFFICE SUPPLIES - NRW $ - $ 500 $ 500 $ - 100.7001.540500 GAS/DIESEL - NRW $ 3,896 $ 9,485 $ 4,000 $ (5,485) 100.7001.551900 MISC CONTRACT SVCS - NRW $ 13,934 $ 14,000 $ 16,000 $ 2,000 100.7001.552700 OTHER EQUIP REPAIR - NRW $ 14,930 $ 15,200 $ 15,200 $ - 100.7001.555100 EQUIP RENTAL - NRW $ - $ - $ 5,500 $ 5,500 253.7001.530900 OTHER OP MTRLS/SUPPLIES_GLRI III - NFWF $ 10,187 $ - $ - $ - 253.7001.540500 GAS/ DIESEL_GLRI III - NFWF $ 679 $ - $ - $ - 253.7001.551900 MISC CONT SERV_GLRI III-NFWF $ 27,175 $ - $ - $ - 253.7001.555100 EQUIP RENTAL_GLRI III - NFWF $ 6,287 $ - $ - $ - 253.7001.557100 UNIFORMS_GLRI III - NFWF $ 346 $ - $ - $ - 254.7001.510801 FT-NBU_GLRI IV - TNC (US EPA) $ - $ - $ 9,000 $ 9,000 254.7001.510807 SEASONAL_GLRI IV - TNC (US EPA) $ - $ - $ 9,397 $ 9,397 254.7001.530100 SmEQUIP/FURN/FIXTURES $ 180 $ 4,070 $ - $ (4,070) 254.7001.530900 OTHER OP MTRLS/SUPPLIES_GLRI IV - TNC (US EPA) $ 638 $ 12,648 $ 26,102 $ 13,454 254.7001.540500 GAS/ DIESEL_GLRI IV - TNC (US EPA) $ - $ 2,250 $ - $ (2,250) 254.7001.551900 MISC CONT SERV_GLRI IV - TNC (US EPA) $ - $ 44,800 $ 7,000 $ (37,800) 254.7001.555100 EQUIP RENTAL_GLRI IV - TNC (US EPA) $ 2,482 $ 22,118 $ - $ (22,118) 254.7001.557100 UNIFORMS_GLRI IV - TNC (US EPA) $ - $ 400 $ - $ (400) 254.7001.599900 ADVANCES OUT - GLRI IV $ - $ - $ 67,500 $ 67,500 255.7001.510801 FT-NBU_GLRI V $ - $ - $ 36,693 $ 36,693 255.7001.510807 SEASONAL_GLRI V $ - $ - $ 42,588 $ 42,588 255.7001.530100 SmEQUIP/FURN/FIXTURES $ - $ 5,000 $ 5,000 $ - 255.7001.530900 OTHER OP MTRLS/SUPPLIES_GLRI V $ - $ 5,234 $ 5,234 $ - 255.7001.540500 GAS/ DIESEL_GLRI V $ - $ 2,250 $ - $ (2,250) 255.7001.551900 MISC CONT SERV_GLRI V $ - $ 104,200 $ 104,200 $ - 255.7001.555100 EQUIP RENTAL_GLRI V $ - $ 17,250 $ 17,250 $ - 7001 Total Natural Resources West $ 301,499 $ 554,515 $ 699,368 $ 144,853
7002 Land Acquisition - Budget 16 - 17 Account Number Description 2015 Actual 2016 Budget 2017 Budget Variance 200.7002.551100 LEGAL SERVICES - LA $ 5,000 $ - $ - $ - 200.7002.551200 APPRAISER/ SURVEYOR - LA $ 14,800 $ - $ - $ - 200.7002.551900 MISC CONTRACT SVCS - LA $ - $ 42,025 $ - $ (42,025) 200.7002.556100 PROPERTY TAXES - LA $ 5,943 $ - $ - $ - 200.7002.570100 LAND PURCHASE - LA $ 665,613 $ 656,804 $ - $ (656,804) 401.7002.530900 OTHER OP MTRLS/ SUPPLIES - LA $ - $ 21,535 $ - $ (21,535) 401.7002.551100 LEGAL SERVICES - LA $ 22,607 $ 15,000 $ 45,000 $ 30,000 401.7002.551200 APPRAISER/SURVEYOR - LA $ 67,652 $ 29,600 $ 25,000 $ (4,600) 401.7002.551900 MISC CONTRACT SVCS - LA $ 34,255 $ 9,815 $ 565,000 $ 555,185 401.7002.570100 LAND PURCHASE - LA $ 3,607,517 $ 2,609 $ 2,366,000 $ 2,363,391 402.7002.530900 OTHER OP MTRLS/SUPPLIES - LA $ - $ - $ 5,350 $ 5,350 402.7002.540500 GAS/ DIESEL - LA $ - $ - $ 1,000 $ 1,000 402.7002.551900 MISC CONT SERV - LA $ - $ 167,357 $ 25,000 $ (142,357) 402.7002.555100 EQUIP RENTAL - LA $ - $ - $ 9,150 $ 9,150 7002 Total Land Acquisition $ 4,423,387 $ 944,745 $ 3,041,500 $ 2,096,755
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7003 Blue Creek Nursery - Budget 16 - 17 Account Number Description 2015 Actual 2016 Budget 2017 Budget Variance 100.7003.510100 FT NBU- BCN $ 42,238 $ 42,178 $ 42,410 $ 232 100.7003.510400 FT-OT- BCN $ - $ 1,000 $ 1,000 $ - 100.7003.510500 PT- BCN $ 31,198 $ 32,086 $ 32,970 $ 884 100.7003.510700 SEASONAL- BCN $ 28,585 $ 60,000 $ 60,000 $ - 100.7003.530100 SM EQUIP/FURN/FIXTURES - BCN $ 20,584 $ 5,000 $ 5,000 $ - 100.7003.530900 OTHER OP MTRLS/SUPPLIES - BCN $ 18,966 $ 24,697 $ 35,200 $ 10,503 100.7003.531100 OFFICE SUPPLIES - BCN $ - $ 500 $ 500 $ - 100.7003.540600 HEATING FUEL - BCN $ - $ 1,800 $ 2,028 $ 228 100.7003.551900 MISC CONTRACT SVCS - BCN $ - $ 700 $ 1,000 $ 300 100.7003.552700 OTHER EQUIP REPAIR - BCN $ 1,081 $ 9,000 $ 4,000 $ (5,000) 100.7003.555100 EQUIP RENTAL - BCN $ - $ 500 $ 500 $ - 100.7003.580900 OTHER EXP - BCN $ - $ - $ 60 $ 60 7003 Total Blue Creek Nursery $ 142,652 $ 177,461 $ 184,668 $ 7,207
7004 Natural Resources East - Budget 16 - 17 Account Number Description 2015 Actual 2016 Budget 2017 Budget Variance 100.7004.510100 FT NBU - NRE $ 51,477 $ 51,123 $ 52,650 $ 1,527 100.7004.510500 PT - NRE $ - $ 26,198 $ 26,958 $ 760 100.7004.510700 SEASONAL - NRE $ 50,513 $ 70,000 $ 70,000 $ - 100.7004.530100 SM EQUIP/FURN/FIXTURES - NRE $ 1,893 $ 2,000 $ 2,000 $ - 100.7004.530900 OTHER OP MTRLS/SUPPLIES - NRE $ 11,931 $ 22,000 $ 22,000 $ - 100.7004.551900 MISC CONTRACT SVCS - NRE $ - $ 14,000 $ 15,000 $ 1,000 100.7004.552700 OTHER EQUIP REPAIR - NRE $ 1,848 $ 2,995 $ 3,000 $ 5 100.7004.573300 NON-VEH MACHINERY & EQUIP - NRE $ 4,959 $ - $ 4,000 $ 4,000 100.7004.580500 OTHER EXPENSE BUDGET MGMT - NRE $ - $ - $ 1,500 $ 1,500 7004 Total Natural Resources East $ 122,621 $ 188,316 $ 197,108 $ 8,792
7005 Natural Resources Central - Budget 16 - 17 Account Number Description 2015 Actual 2016 Budget 2017 Budget Variance 100.7005.510500 PT - NRC $ 58,313 $ - $ 25,597 $ 25,597 100.7005.510700 SEASONAL - NRC $ 5,055 $ - $ 13,000 $ 13,000 100.7005.530100 SM EQUIP/FURN/FIXTURES - NRC $ 1,591 $ (7) $ 6,000 $ 6,007 100.7005.530900 OTHER OP MTRLS/SUPPLIES - NRC $ 7,560 $ (2) $ 64,700 $ 64,702 7005 Total Natural Resources Central $ 72,519 $ (8) $ 109,297 $ 109,305
7006 Wildlife Management - Budget 16 - 17 Account Number Description 2015 Actual 2016 Budget 2017 Budget Variance 100.7006.530100 SM EQUIP/FURN/FIXTURES - WM $ - $ 31,500 $ 9,500 $ (22,000) 100.7006.530900 OTHER OP MTRLS/SUPPLIES - WM $ - $ 14,000 $ 5,350 $ (8,650) 100.7006.551900 MISC CONTRACT SVCS - WM $ - $ 103,150 $ 70,500 $ (32,650) 7006 Total Wildlife Management $ - $ 148,650 $ 85,350 $ (63,300)
Programming Division 8000 Programming The Programming budget is used to develop and execute interpretive park and facility programming, outdoor education and skills programming, and environmental education to provide a broad spectrum of interpretive and educational activities for residents and visitors to the Toledo area that connect people with Metroparks through quality experiences.
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The Vision of the Programming Division is to connect people to Metroparks and to immerse them in moments with Nature that leave them forever changed. We do that through self-guided interpretation, informal and formal natural and cultural history programs, trail side and park user outreach, classroom and on-line learning, community outreach with neighborhood partners, after school and summer camp programming, outdoor skill classes, and facilitating healthy, active outdoor lifestyles through use of the Metroparks.
8001 Park Interpretation Park Interpretation promotes a greater understanding of the value of natural resources and the influence the region’s natural resources have had on local history by development and implementation of interpretive plans including interpretive signage, displays, programs, activities, facilities and amenities, and providing a broad spectrum of interpretive and educational programs and activities for visitors to Metroparks.
8002 Outdoor Skills Outdoor Skills promotes outdoor recreation activities compatible with and supportive of Metroparks’ mission to introduce residents and visitors of the greater Toledo area to the many nature-based outdoor recreational opportunities and provide instructional experiences that develop the knowledge and skills required for participation in and enjoyment of an active, outdoor lifestyle.
8003 Environmental Education Environmental Education provides excellence in educational programming by inspiring an appreciation and greater understanding of the ecological services we steward. This branch of programming will also focus on Metroparks as places of learning about our natural heritage, scientific literacy and citizen stewardship.
Programming Vision Our vision is to connect park users to the Metroparks and immerse people in moments with nature that leave them forever changed.
Programming Performance Measures PR Strategic Goals Tactics/Actions Performance Timeline Results Measures Focus on enhancing 1. Research each market Develop relevant Customer surveys were program and segment of our customer list of recreational Revised post- completed and their top educational base and develop/improve needs for market program survey will priorities have been opportunities, understanding about what segments be integrated into integrated into a 5-year providing exceptional programming they desire. (completed) the new registration program plan and quarterly customer service, Ensure that information is software during the program planning. Monthly and ensure the long- regularly assessed and Programming first quarter of 2017 assessment of post-program term sustainability of relevant; connect staff plan surveys and customer the Metroparks. Metroparks to our programs and suggestions form the basis of customer’s lives through interpretive division reports and are an programming. Train staff on materials based important metric for success. the importance of using on user needs Market segments are used customer preference and (part of our during program planning market forces to drive quarterly sessions and the Visitor Guide program creation and planning has been reorganized to pricing. meetings) better meet user needs. The post-program survey has been Programming revised, but not implemented staff are engaged due to the desire not to spend in anticipating more money on Emerge as we and meeting change registration software.
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PR Strategic Goals Tactics/Actions Performance Timeline Results Measures future needs of Program participation and our customers earned income is rising as (integrated into predicted. planning sessions and expanded by a creative team formed in 2016)
Program participation and earned income is rising each year (2015 and 2016 income and attendance has increased) 2. Benchmark, evaluate and Ohio Metro Parks Assess and Benchmarking of 2014 compare our customer programming benchmark through program statistics for urban service, customer contact benchmarks 2020 Metro Parks completed. and customer program assembled experiences on a regular Customer service evaluations basis. Create/update an Customer service between 2014 and 2016 have improvement plan with improvement been compared. goals and objectives in this plan created and area to implement in 3 year implemented in 3 The customer service plan cycles. year cycles was completed in 2016.
Customer satisfaction metrics are regularly evaluated as part of our programming metrics. 3. Plan programs around Program and Need to look at Division planning sheets now customer segment, need interpretive contractors or include CAPRA standards and and availability; integrate services planning advanced training customer needs as part of regional and national trends addresses each of for staff to be able program planning User groups as they apply to the areas outlined to offer advanced are assessed as programs are programming at in this tactic, educational created for each quarter. Metroparks. Offer programs evaluates our opportunities in across all areas of the park programming in some outdoor skill Quarterly division program district and community to comparison to and health/wellness planning meetings focus on expand Metroparks’ others, and areas. customer need and connection with residents’ integrates availability. We offer lives. emerging Move earned introductory and intermediate programming and income from opportunities in most interpretive current 6% to 20% program areas. trends. over 5 year span (underway) Moving on to a two—day Earned income annual planning process in increases due to January 2017 to better outreach and coordinate program planning customer focused for the year program planning Creative team formed to stay
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PR Strategic Goals Tactics/Actions Performance Timeline Results Measures on top of emerging programming trends
4. Create a cost recovery and Cost recovery Review and update The cost recovery and division programming division plan created and as needed through growth plans have both been growth plan including implemented 2020 completed. Fees and charges definitions of core or for expanded services are essential programs, Division growth Implement higher based on the new cost important programs and plan created and level and full time recovery strategy. value-added programs. Base implemented positions as part of division growth on program division growth plan The division growth plan is revenues, partnerships, – as income allows. being implemented over the volunteers and contractors next 3-5 years. 5. Create a long-term Program Program Plan Increase online The long-term programming Plan. Focus initial growth on created and educational plan has been created and these areas of implemented opportunities and implemented. We have programming: Outdoor expand partnerships focused on expanding Skills, Environmental to continue to reach offerings in the 3 depts., older Education, Interpretation, underserved adults, adult education, Health/Wellness, populations community outreach and underserved populations, health/wellness offerings. special needs customers, and older adults. Align staff Department responsibilities program responsibilities to and staff work plans are match the plan. aligned to the program and strategic plan. 6. Begin and end each Program Beginning and ending customer contact with participant Staff interpretive messages have been created messages reflecting the 4 surveys include appraisal methods and integrated into pillars and importance of information are devised – programming. Park fact Metroparks. Encourage related to this evaluations will take sheets and interpretive plans volunteerism, membership tactic place 2017-2020. have been created for all and a deeper relationship parks. Program plans for between park users and Interpretive plans The Educational those parks are based on the their park system. Tell the are created and Resource Guide and interpretive messages for story of each park, using implemented for several fact sheets each park. interpretive themes and all parks remain to be sub-themes; always leave finalized in 2017. Seasonal and year-round staff the participant with the Seasonal and Standardizing the training includes Metropark thought that these parks are Regular staff park interpretive messages, Certified theirs and they exist training is robust plans should also be Interpretive Guide training in because of the support of in the areas of completed by the presentation styles, and the residents of Lucas customer need, end of 2017. fulfilling customer needs. County. customer service, Metropark Existing interpretive materials messages and have been evaluated and have presentation been updated for nearly all styles parks.
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PR Strategic Goals Tactics/Actions Performance Timeline Results Measures each park relates directly to this tactic Tools are created and implemented to perform regular appraisals of staff and interpretive materials. 7. Enhance program staff Seasonal and Staff training has been revised training and implement Regular staff to focus on the important professional development training is robust areas of this tactic. plans so each person in the areas of continues to grow in customer need, Staff professional excellence and ability. customer service, development plans are Metropark created annually and messages and evaluated under the presentation performance review process. styles Job descriptions for a tiered progression has been created based on increasing levels of interpretive ability and certification. Incorporate 1. Adopt the North American Effective Program standards based on consistent program Association for guidelines are NAAEE and EECO have been guiding principles Environmental Education created for the adopted and integrated into into all programs. (NAAEE) and the development and the division. Environmental Education assessment of Council of Ohio (EECO) programs and guidelines and best services practices for program excellence. 2. Provide staff training and Professional Need to begin Staff have been cross-trained development opportunities development creating and filling between program in national and regional plans for each the FT Park departments and are regularly program excellence; include staff person Interpreter used to meet the need for benchmarking include training positions to ensure larger events. opportunities with other and succession planning park systems. benchmarking and that intensively Professional development opportunities trained staff remain plans completed by Sept. with Metroparks 2015; implementation and beyond a few years. revision will be on-going (done) 3. Track the life cycle of Develop Monthly division reports Metroparks programs and acceptable ratio focus on program life remove those that have for new, cycles and quarterly entered the decline or developing and metrics examine what saturation phase. Exhibit a established programs should be retired pallet of established, programs and or expanded.
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PR Strategic Goals Tactics/Actions Performance Timeline Results Measures growing and new programs. services Value special events with an New programs are being educational theme as a way Regularly remove offered quarterly and old, to connect Metroparks to stagnant and tired programs have been new users. senescent retired. programs and services 4. Develop strong Program and Implementation and Developed criteria beyond performance measures to services updates will be on- attendance and customer demonstrate the key evaluation plan going each quarter satisfaction to measure a full outcomes of Metroparks completed and range of program impacts. programs. implemented Reported each quarter. Develop stronger 5. Utilize Social Media, Dawn sends out Need to implement Social media and blog posts marketing of targeted Email and the targeted E-blasts video clips of are occurring regularly; programs and Metroparks website to about program participants and eblasts being sent out weekly. services provide program with link to make better use of Have seen an increase in the information and drive on- register customer quotes. percentage of customers who line registration with a get their information online. simple click. Staff films short video clips of One staff person per program operations area is assigned to participants to tweet and Face Book program use on social information and links. media Weekly meetings between We obtain Marketing and Programming customer quotes taking place to focus on that can be used marketing and online in marketing education. programs
Regular blogs and social media posts take place; promote upcoming programs. 6. Ensure that Metroparks’ User surveys Implement question User survey identified top marketing strategy include info about in post-program ways to reach our customers; includes effective ways to best ways to get survey to continue now implementing those reach potential program info to program to probe ways of outreach methods. participants participants reaching customers. Weekly eblasts taking place to Ask program marketing programs. participants how they learned Post program survey revised about the and waiting to be program when implemented when new they sign up or on registration software is the post-program purchased and employed. survey
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PR Strategic Goals Tactics/Actions Performance Timeline Results Measures 7. Develop a systematic, Develop updated Contact list completed by end effective outreach program contact list and of 2015 and to home-school groups, school Staff outreach to calls/emails/letters public and private school characteristics in home school and implemented to reach out to districts, youth-serving spreadsheet learning centers schools and youth-serving organizations and local begin in Sept. 2017 organizations. learning centers for in- Staff meetings class, after-school, special with public school Continue the List of community partners request and summer curriculum community and agreements in place to programs. specialists, school outreach program reach under-served and target assembly and through responsive populations. teacher in-service partners and planners, schools. In-class teaching pilot individual completed with TPS; also part teachers and Focus on one grade of BGSU National Science principals and level and reach all Foundation grant program. partner after- children in public school agencies and parochial A community outreach plan lead to increased schools in Lucas has been created and requested County in that implemented. programs in the grade. classroom, during Requested programs have assemblies and Expand after-school grown by over 25% in 2015 after-school and summer and 2016. activities in the Staff meetings neighborhoods. with home school groups and learning centers lead to more requested programs
Staff outreach to after school partners lead to more requested programs
Ultimately, our efforts lead to a 25% increase in requested programs by end of 2015 and 25% growth in 2016 and 2017 respectively 8. Develop a systematic, Created updated Contact and agency effective outreach program contact list and Examine need for information updated by July to organizations that work characteristics trail use assistance 30, 2015 (done) with older adults, workbook of local by special needs
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PR Strategic Goals Tactics/Actions Performance Timeline Results Measures underserved populations senior centers, population. Definition of underserved and those with special organizations and populations finalized by July needs to market targeted service agencies Participant 30, 2015 (done) Metroparks programs and demographics services. Create updated match the Work with Ability Center to information demographics of offer accommodation for workbook on Lucas County. those with special needs in local agencies (monitoring and our programs (in process) that serve those moving closer) with special Staff outreach begins in July needs: both 2015 with goal of increasing physical and requested programs and mental diversifying the demographics of the audience served by the Define end of 2016 (Underway) underserved populations Fitness and wellness clearly and best contractors and walking way to reach groups are up and running by them with end of 2017 (got underway in programs and late-2016) services Metroparks has a broad range Ultimately, our of educational, fitness, efforts lead to the wellness and outdoor skills demographics of programs for active older Metropark adults. program participants Implementation of the matching the Community outreach plan demographics of reaches under-served Lucas County as populations throughout based on the Toledo and Lucas County latest census (underway). data. Special needs populations are Offer active accommodated within senior as well as programs and in their use of fitness and Metroparks. wellness programs for adults (underway) 9. Develop an outreach Create updated Need to find Connections Camps reach program to local churches contact list and sustainable funding underserved populations to promote Metropark characteristics of mechanism for throughout Lucas County programs and services local churches, Connections Camps (completed and continuing) related to family fun, especially those ($50,000/yr.) education, and service with vacation Responsive faith-based groups opportunities. bible camps Continue and are partners in reaching strengthen program underserved populations with Staff outreach to partnerships with programming. the churches to responsive faith-
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PR Strategic Goals Tactics/Actions Performance Timeline Results Measures promote based organizations. Metroparks partners with programs focused extended camp opportunities on summer by July 2016 (done) camps and family outdoor activities 10. Partner with local colleges Staff build Student volunteers, At least two colleges/ and universities on networks with practicum and universities/ trade schools programs and marketing local institutions internships increase partner with Metroparks on that reach college-aged of high education, 5% by the end of programming for college-age program participants. especially those 2018. students. (Accomplished in with an Outdoor area of outdoor skills, Programs Dept. Offer co-sponsored recreation) (done in 2016) programs (underway) We get applications from Metroparks students in history, theater, becomes part of Expand partnerships biology, environmental the programming in education, studies for open positions. for outdoor ecology, history (accomplished) experiences and and/or biological local individuals sciences can join college and university outdoor trips (plans for 2017 underway)
Explore partnership opportunities in history, environmental education, ecology and biology 11. Focus on expanding Establish young Implementation of Young professionals group outreach and marketing to professionals the requested used to advise in areas of adult groups promoting group that program sales plan programming for targeted Metroparks creates events leads to 25% growth Middlegrounds and outdoor programs and services. and programs in in programs. skills. the parks (underway) (accomplished for Advance education programs Middlegrounds Continue to grow offered for adults over a and outdoor adult education dozen times annually. skills.) audience through 2018. Online educational videos Offer college-level launched in 2015 and learning Expand online growing. opportunities in learning natural history, opportunities so Adult education programs environmental that web page is increased over 10% goal, and education and getting over a audience is growing. outdoor skills thousand hits/year.
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PR Strategic Goals Tactics/Actions Performance Timeline Results Measures (underway)
Adult programming is offered at least 12 times/year (accomplished)
Online educational videos are posted on the Metroparks website (begun in 2016) Increase requested 1. Develop and implement a Increase Director, Managers Requested programs programs to half or sales plan for requested requested and Staff implement increased by 25% in 2015 and more of annual programs programs by 25% the sales plan 2016. On track to reach goal offerings. each year over 5 through 2020 of 50% of all programs by years. (underway by late- 2020. 2016) Requested Sales plan completed by programs equate Assistance from summer 2016 (done), to 50% or more of Marketing, implementation funded in all programs Customer Service 2017 budget (submitted) offered. and other areas of operations is provided in specific areas – we no longer have to turn away requested programs in May/June or Sept/Oct due to having all staff scheduled. Volunteers and staff from other areas increase our capacity. Develop a strong 1. Work closely with Volunteer Increase Recruit double the Our use of volunteers as volunteer base for management to expand requested number of walk program leaders and program expansion opportunities and training programs by 25% leaders by end of assistants is increased 20% for programming annually, 2017 annually for the next 3 years. volunteers. integrating more volunteers as Increase requested Added 4 new, active walk program leaders programs by 25% leaders in 2016. and assistants annually, integrating (underway) more volunteers as Volunteer surveys show that program leaders they feel well-prepared for Provide travel and and assistants their duties (accomplished by in-depth training (underway) 2015)
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PR Strategic Goals Tactics/Actions Performance Timeline Results Measures opportunities in targeted areas of In-depth training Outdoor Skills, opportunities offered to Environmental volunteers. Certificate=based Education, training continued. Interpretation, Health/Wellness and special events for volunteers (done)
Continue to offer certified volunteer naturalist training; determine if Metroparks can create other certificate based training programs for volunteers (done) 2. Treat volunteers as part of Volunteers Survey goals met by end of our customer base and respond to 2015 (accomplished) provide excellent customer surveys that they service to them including: a feel appreciated welcoming atmosphere, and well prepared clear and informative for their activities communication, mentoring, in the special program programming opportunities, verbal division appreciation and other services for which they express a need. 3. Expand volunteers to reach Volunteer Expand Roving Need to integrate roving trail and park users across expansion is Interpreter to all space into the planning of the district. integrated into parks at peak new parks before they open Programming visitation periods by (underway) division staffing end of 2018 expansion plan (Middlegrounds, Side Cut, Wiregrass expansion in 2016) 4. Provide at least a 30 day Volunteers Program planning tool notice of the need for respond to includes volunteer needs for scheduled program, rental surveys that they each quarter; sent to group outreach or event feel appreciated volunteer coordinators (done volunteers. Ensure requests and well prepared by 2016) include the number, for their activities location, time, date, in the audience and age group, programming topic, program staff if on- division 2017 Metroparks Toledo Budget Page 106
PR Strategic Goals Tactics/Actions Performance Timeline Results Measures site, special skills and other information needed for a good volunteer experience. Never secure volunteers and then have staff do the tasks you asked them to do.
5. Provide 14 days’ notice of Volunteers Continue to provide Accomplished by end of 2015 the need for special request respond to good customer based on volunteer surveys volunteers. Ensure requests surveys that they service to include the number, feel appreciated volunteers as location, time, date, and well prepared evidenced in annual audience and age group, for their activities surveys. topic, program staff if on- in the site, special skills and other programming information needed for a division good volunteer experience. Never secure volunteers and then have staff do the tasks you asked them to do. Develop a broad 4. Grow and enhance strong Staff work with Metroparks has Joint program plan underway partner base for partnerships with the the art museum, shared programs at for 2017 at Middlegrounds. program expansion; region’s cultural zoo, library and Middlegrounds in Also for summer camps eliminate duplication organizations and create Imagination 2017 through Youth Commission, of services whenever shared programming Station on joint City of Toledo and other possible opportunities. programming in Shared community partners. 2017 (planning programming is done in 2016) spread throughout Community outreach the schools, parks occurring in partnership with Examine and other local cultural, faith-based and feasibility of venues by 2018 neighborhood organizations. partnerships with symphony, ballet, local galleries, entertainment venues and sporting/tourism groups 5. Grow and enhance strong As noted above in Camps are Meetings with local pastors partnerships with local marketing, form integrated into resulted in several churches churches and service groups partnership with partner agencies by accepting the partnership to strengthen families vacation bible summer 2018 proposals in 2016. through outdoor fun and camps and our provide meaningful learning summer camps Family fun/service Continue to work and expand and service opportunities. programs offered partnerships with faith based Offer family annually groups that responded to fun/service partnership offers. outings for Special request churches and the programs from general public partner faith-based organizations. Increase special increase 20% by end 2017 Metroparks Toledo Budget Page 107
PR Strategic Goals Tactics/Actions Performance Timeline Results Measures request programs of 2018 for church groups and related organizations by 20% annually over 3 years 6. Establish strong Metroparks offers Self-guided Advanced training/education partnerships with both a wide range of interpretive sessions are offered for formal and informal adult learning information centers informal learning. learning organizations and experiences by are placed at all the institutions to attract non- the end of 2017— trailheads by the Adult classes and citizen traditional, formal and both self-guided end of 2017 science programs increase informal learners and (online, in the 10% each year. promote environmental parks) and with a Online educational literacy and lifelong leader/teacher in resources are learning. partnership with heavily used by local institutions residents for of higher environmental education literacy.
Metroparks Adult classes and partners with workshops increase informal learning 10% each year over organizations to the next 5 years offer 10% more educational Metroparks partner programs develops a strong by end of 2016 online educational outreach by 2017. Metroparks is recognized as a Learning institutions leader in informal look to Metroparks learning as a preferred opportunities for partner in teaching the region environmental literacy, outdoor skills and healthy, active lifestyles by 2020 7. Form partnerships with Walking groups, Fitness and wellness Metroparks offers a wide fitness and wellness outdoor exercise programs are variety of fitness/wellness agencies, organizations that equipment, expanded by the programs across the park focus on older adults and fitness sessions end of 2018 district. those at-risk of health and wellness issues to promote outdoor programming Surveys indicated National survey shows that exercise and a healthy increases in that customers view Toledo is ranked #2 in the lifestyle. Create agreements Metroparks 20% Metroparks as a country as best place to live if with certified individuals by end of 2016 partner in living a you love the outdoors. and organizations to assist healthy, active, in providing fitness and Metroparks outdoor lifestyle. wellness programming in becomes the Metroparks. synonymous with
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PR Strategic Goals Tactics/Actions Performance Timeline Results Measures a healthy lifestyle…good health really is just a walk in the park
8. Forge new partnerships that Metroparks adds Begin partnership Metroparks offered a variety enhance Metroparks’ ability a dozen new and program of fitness contractor programs and/or resources to provide partner agencies expansion in 2016— across the park district; programs in the target by the end of by end of 2018 have partnered with others on areas of Outdoor Skills, 2018 broad range of environmental education Interpretation, partner programs programs. Environmental Education, Underserved and older adults, underserved active senior populations and those with populations special needs. comprise 20% of Metroparks customers by end of 2019 as a result of community partnerships 9. Strengthen and enhance Metroparks 2020 Community partnerships with regional increases its surveys indicate and local conservation, profile in the that residents research and planning community as an perceive agencies that focus on agency that is Metroparks as a improving our local engage in regional leader in watersheds, Midwest preservation conservation, ecosystems protection and efforts and serves research and restoration, and Lake Erie as a provider of environmental water quality much needed health. ecological services for NW Ohio
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8000 Programming - Budget 16 - 17 Account Number Description 2015 Actual 2016 Budget 2017 Budget Variance 204.8000.510100 FT-NBU - PRG $ 76,772 $ 95,000 $ 100,212 $ 5,212 204.8000.510200 FT-BU - PRG $ 131,826 $ 163,263 $ 97,777 $ (65,486) 204.8000.510300 FT-BU SHIFT - PRG $ 161 $ 500 $ 500 $ - 204.8000.510400 FT-BU OT - PRG $ 1,812 $ 2,450 $ 2,450 $ - 204.8000.510600 INTERN - PRG $ - $ - $ 3,000 $ 3,000 204.8000.520800 MILEAGE - PRG $ 1,087 $ 3,000 $ 1,416 $ (1,584) 204.8000.530100 SM EQUIP/ FURN/ FIXTURES - PRG $ - $ 8,000 $ 3,776 $ (4,224) 204.8000.530900 OTHER OP M&S - PRG $ 3,895 $ 2,800 $ 1,180 $ (1,620) 204.8000.531100 OFFICE SUPPLIES - PRG $ 792 $ 1,300 $ 944 $ (356) 204.8000.531200 POSTAGE- PRG $ - $ - $ 472 $ 472 204.8000.531300 BOOKS/PERIODICALS - PRG $ 293 $ - $ 236 $ 236 204.8000.531400 PAPER/PRINTING - PRG $ 411 $ 1,750 $ 944 $ (806) 204.8000.531500 INTERNAL TRAINING SUPP - PRG $ - $ 100 $ 47 $ (53) 204.8000.531600 COMPUTER SUPPLIES - PRG $ - $ 50 $ 236 $ 186 204.8000.532100 ED ACTIVITY SUPPLIES - PRG $ - $ 500 $ 708 $ 208 204.8000.532200 PHOTO SUPPLIES - PRG $ - $ 150 $ 165 $ 15 204.8000.532300 EXHIBIT SUPPLIES- PRG $ - $ 250 $ 1,180 $ 930 204.8000.532400 PAPER/ PRINTING - PRG $ - $ - $ 5,676 $ 5,676 204.8000.550100 CONF/TRAINING - PRG $ 3,899 $ 4,410 $ 2,360 $ (2,050) 204.8000.550200 MEMBERSHIP DUES - PRG $ 60 $ 200 $ 236 $ 36 204.8000.550500 DUES - PRG $ - $ 50 $ 35 $ (15) 204.8000.551700 BANK FEES - PRG $ - $ - $ 8,496 $ 8,496 204.8000.551900 MISC CONTRACT SERV - PRG $ 1,912 $ 4,490 $ 8,921 $ 4,431 204.8000.552700 OTHER EQUIP REPAIR - PRG $ - $ - $ 118 $ 118 204.8000.553200 AD/ PUBLCTNS - PRG $ - $ 2,290 $ 2,360 $ 70 204.8000.553500 MKTG & ED SIGNS - PRG $ - $ 500 $ 4,248 $ 3,748 204.8000.555100 EQUIPMENT RENTAL- PRG $ - $ 450 $ 236 $ (214) 204.8000.557100 UNIFORMS - PRG $ - $ 1,615 $ 1,180 $ (435) 204.8000.557300 REFUNDS - PRG $ - $ 250 $ 118 $ (132) 204.8000.558400 FLEET VEHICL REPAIR - PRG $ - $ 250 $ 118 $ (132) 204.8000.580200 CONTINGENCY - PRG $ - $ 500 $ 10,000 $ 9,500 204.8000.580500 OTHER EXP_BUDGET MGMT $ - $ 31,214 $ - $ (31,214) 204.8000.580800 OTHER NON-OP EXP - PRG $ - $ 500 $ - $ (500) 8000 Total Programming $ 222,921 $ 325,832 $ 259,345 $ (66,487)
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8001 Park Interpretation - Budget 16 - 17 Account Number Description 2015 Actual 2016 Budget 2017 Budget Variance 202.8001.510600 INTERN_FT MIAMIS (202) - PRG_PI $ 1,544 $ - $ - $ - 202.8001.551900 MISC. CONTRACT SERV. (202) - PROG $ - $ 300 $ - $ (300) 204.8001.510100 FT-NBU - PRG_PI $ 51,554 $ 49,606 $ 51,090 $ 1,484 204.8001.510200 FT-BU - PRG_PI $ 25,584 $ - $ - $ - 204.8001.510300 FT-BU SHIFT - PRG_PI $ 13 $ - $ - $ - 204.8001.510500 PT - PRG_PI $ 115,413 $ 147,420 $ 126,963 $ (20,457) 204.8001.510600 INTERN - PRG_PI $ - $ - $ 36,582 $ 36,582 204.8001.510700 SEASONAL - PRG_PI $ 81,651 $ 90,000 $ 29,821 $ (60,179) 204.8001.520800 MILEAGE - PRG_PI $ 4,180 $ 3,450 $ 1,628 $ (1,822) 204.8001.530100 SM EQUIP/ FURN/ FIXTURES - PRG_PI $ 1,223 $ 1,250 $ 1,180 $ (70) 204.8001.530900 OTHER OP MTRLS/ SUPPLIES - PRG_PI $ 4,763 $ 11,500 $ 8,496 $ (3,004) 204.8001.531100 OFFICE SUPPLIES - PRG_PI $ 60 $ 325 $ 236 $ (89) 204.8001.531300 BOOKS/ PERIODICALS - PRG_PI $ 45 $ 475 $ 224 $ (251) 204.8001.531400 PAPER/ PRINTING_PRG_PI $ 90 $ 500 $ 708 $ 208 204.8001.531600 COMPUTER SUPPLIES - PRG_PI $ 130 $ 500 $ 236 $ (264) 204.8001.532100 ED ACTIVITY SUPPLIES - PRG_PI $ 8,272 $ 4,106 $ 4,059 $ (47) 204.8001.532200 PHOTO SUPPLIES - PRG_PI $ - $ 500 $ 472 $ (28) 204.8001.532300 EXHIBIT SUPPLIES_PRG_PI $ 14,778 $ (259) $ 1,888 $ 2,147 204.8001.550100 CONFERENCES/ TRNG - PRG_PI $ 1,458 $ 3,000 $ 1,637 $ (1,363) 204.8001.550200 MEMBERSHIP DUES - PRG_PI $ 360 $ 750 $ 351 $ (399) 204.8001.551700 BANK FEES_PRG_PI $ 144 $ 200 $ 94 $ (106) 204.8001.551900 MISC CONTRACT SVCS - PRG_PI $ 8,644 $ 16,545 $ 16,515 $ (30) 204.8001.552400 CANAL BOAT_PRG_PI $ 45,666 $ 50,000 $ 24,328 $ (25,672) 204.8001.553200 AD/ PUBLCTNS - PRG_PI $ 4,041 $ 2,492 $ 1,170 $ (1,322) 204.8001.553500 MKTG & ED SIGNS - PRG_PI $ 997 $ - $ - $ - 204.8001.557100 UNIFORMS - PRG_PI $ 8,004 $ 1,171 $ 468 $ (703) 204.8001.557300 REFUNDS - PRG_PI $ 870 $ 1,200 $ 468 $ (732) 204.8001.575100 DW-MISC CAP O/L: INTERPRETATION $ - $ 49,800 $ 49,800 $ - 204.8001.580500 OTHER EXP - PRG_PI $ - $ 26,462 $ 2,500 $ (23,962) 204.8001.580800 OTHER NON-OP EXP - PRG_PI $ - $ 500 $ - $ (500) 204.8001.580900 OTHER EXP - PRG_PI $ - $ (19) $ - $ 19 8001 Total Park Interpretation $ 379,483 $ 461,775 $ 360,914 $ (100,861)
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8002 Outdoor Skills - Budget 16 - 17 Account Number Description 2015 Actual 2016 Budget 2017 Budget Variance 204.8002.510100 FT-NBU - PRG_ODS $ 48,317 $ 46,536 $ 47,936 $ 1,400 204.8002.510500 PT - PRG_ODS $ 72,468 $ 77,340 $ 103,236 $ 25,896 204.8002.510700 SEASONAL - PRG_ODS $ 19,277 $ 32,577 $ 11,337 $ (21,240) 204.8002.520800 MILEAGE - PRG_ODS $ 2,332 $ 3,200 $ 1,510 $ (1,690) 204.8002.530100 SM EQUIP/ FURN/ FIXTURES - PRG_ODS $ 553 $ 14,899 $ 6,608 $ (8,291) 204.8002.531100 OFFICE SUPPLIES - PRG_ODS $ 440 $ 700 $ 283 $ (417) 204.8002.531400 PAPER/ PRINTING - PRG_ODS $ - $ 100 $ 47 $ (53) 204.8002.532100 ED ACTIVITY SUPPLIES - PRG_ODS $ 14,789 $ 16,113 $ 10,797 $ (5,316) 204.8002.550100 CONFERENCES/ TRNG - PRG_ODS $ 6,903 $ 9,000 $ 4,390 $ (4,610) 204.8002.550200 MEMBERSHIP DUES - PRG_ODS $ 825 $ 920 $ 696 $ (224) 204.8002.551900 MISC CONTRACT SVCS - PRG_ODS $ 3,116 $ 8,548 $ 7,647 $ (901) 204.8002.553200 AD/ PUBLCTNS - PRG_ODS $ - $ 700 $ 425 $ (275) 204.8002.553500 MKTG & ED SIGNS - PRG_ODS $ 602 $ 1,900 $ 944 $ (956) 204.8002.557100 UNIFORMS - PRG_ODS $ - $ 1,000 $ 472 $ (528) 204.8002.580500 OTHER EXP_BUDGET MGMT $ - $ 19,725 $ 2,500 $ (17,225) 204.8002.580900 OTHER EXP - PRG_ODS $ - $ 700 $ 12,487 $ 11,787 236.8002.530900 OTHER MATERIALS & SUPPLIES - PRG_ODS $ 258 $ 500 - $ (500) 236.8002.550100 CONFERENCES/TRAINING - PRG_ODS $ 1,770 $ 363 6200 $ 5,837 236.8002.551900 MISC. CONTRACT SERVICES - PRG_ODS $ 1,770 $ - $ - $ - 236.8002.573500 OTHER EQUIPMENT - PRG_ODS $ 16,862 $ 6,756 $ - $ (6,756) 8002 Total Outdoor Skills $ 190,282 $ 241,577 $ 217,515 $ (24,062)
8003 Environmental Education - Budget 16 - 17 Account Number Description 2015 Actual 2016 Budget 2017 Budget Variance 204.8003.510100 FT-NBU - PRG_EE $ 76,130 $ 71,369 $ 71,389 $ 20 204.8003.510500 PT - PRG_EE $ 68,635 $ 96,674 $ 53,275 $ (43,399) 204.8003.510700 SEASONAL - PRG_EE $ 74,309 $ 54,284 $ 17,704 $ (36,580) 204.8003.520800 MILEAGE - PRG_EE $ 4,376 $ 4,000 $ 2,124 $ (1,876) 204.8003.530100 SM EQUIP/ FURN/ FIXTURES - PRG_EE $ - $ 750 $ 354 $ (396) 204.8003.531100 OFFICE SUPPLIES - PRG_EE $ 30 $ 250 $ 118 $ (132) 204.8003.531400 PAPER/ PRINTING - PRG_EE $ - $ 250 $ 118 $ (132) 204.8003.532100 ED ACTIVITY SUPPLIES - PRG_EE $ 3,281 $ 7,247 $ 3,304 $ (3,943) 204.8003.532200 PHOTO SUPPLIES - PRG_EE $ - $ 300 $ 142 $ (158) 204.8003.532300 EXHIBIT SUPPLIES - PRG_EE $ - $ 500 $ 236 $ (264) 204.8003.550100 CONFERENCES/TRAINING - PRG_EE $ 4,867 $ 5,000 $ 2,360 $ (2,640) 204.8003.550200 MEMBERSHIP DUES - PRG_EE $ 410 $ 1,190 $ 566 $ (624) 204.8003.551900 MISC CONTRACT SVCS - PRG_EE $ 6,526 $ 10,000 $ 29,737 $ 19,737 204.8003.553200 AD/ PUBLCTNS - PRG_EE $ 169 $ 1,500 $ 472 $ (1,028) 204.8003.553500 MKTG & ED SIGNS - PRG_EE $ 313 $ 500 $ 236 $ (264) 204.8003.557100 UNIFORMS - - PRG_EE $ - $ 1,400 $ 661 $ (739) 204.8003.580500 OTHER EXP_BUDGET MGMT $ - $ 27,705 $ 2,500 $ (25,205) 204.8003.580900 OTHER EXP - PRG_EE $ 25,610 $ 8,000 $ 36,401 $ 28,401 256.8003.510100 FT-NBU - PRG_EE $ - $ - $ 111,000 $ 111,000 256.8003.510500 PT - PRG_EE $ - $ - $ 102,000 $ 102,000 256.8003.520800 MILEAGE - PRG_EE $ - $ - $ 1,050 $ 1,050 256.8003.530100 SM EQUIP/ FURN/ FIXTURES - PRG_EE $ - $ - 11,000 $ - 256.8003.530900 OTHER OP MTRLS & SUPPLIES - PRG_EE $ - $ - 25,925 $ 25,925 256.8003.551900 MISC. CONTRACT SERVICES - PRG_EE $ - $ - 5,000 $ - 8003 Total Environmental Education $ 264,656 $ 290,919 $ 477,672 $ 170,753
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ORGANIZATION and COMMUNITY
• Metroparks Agency Overview
• Community Overview
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Metroparks Agency Overview Metroparks of the Toledo Area (Metroparks) is a regional system of parks and greenways preserving internationally significant natural areas and historical sites, primarily in Lucas County, Ohio. In 2015, the park system accommodated over 4 million visitors.
Metroparks was formed in 1928 as a special district under the Ohio Revised Code. The park district is governed by a three- member, volunteer Board of Park Commissioners appointed by the Lucas County probate court judge. The district is currently funded by two tax levies of 1.4 and 0.9 mills, with additional revenue from the Ohio Local Government Fund, grants, donations and fees. During the past 10 years, the district has acquired land holdings totaling more than 4,387 acres – more than in any similar period in its history. The additional acreage was acquired with funding from a 0.3 mill 10 year levy that expired at the end of 2012 with additional funding from state and federal grants. With current landholdings at more than 12,000 acres and funding from the 0.9 mill levy passed in 2012, Metroparks is positioned to open additional parks and greenways.
The park district preserves natural areas in the Toledo area within three distinct ecoregions: . The Oak Openings Region of western Lucas County. . The central river corridors of the Maumee River, Ottawa River I Ten-mile Creek, and Swan Creek. . The eastern lake plains of Lake Erie’s Maumee Bay.
The park system currently includes 14 parks, open daily, and free of charge, from 7:00 a.m. until dark. The parks include: . Bend View, Waterville. . Blue Creek, Whitehouse and Waterville Township. . Fallen Timbers Battlefield*, Maumee and Monclova Township. . Farnsworth, Waterville. . Ft. Miamis, Maumee. . Middlegrounds, Toledo. . Providence, Providence Township. . Oak Openings Preserve, Swanton Township. . Pearson, Oregon. . Secor, Richfield and Sylvania Townships. . Side Cut, Maumee. . Swan Creek Preserve, Toledo. . Westwinds, Springfield Township. . Wildwood Preserve, Sylvania Township. . Wiregrass Lake, Spencer Township. *Part of the Fallen Timbers Battlefield and Fort Miamis National Historic Site, an affiliate unit of the National Park Service.
The park district is the managing partner of two regional paved trails: . The Wabash Cannonball Trail (north and south forks). . The University I Parks Trail.
Other parklands and preserved natural areas not yet opened to the public include: . Future Metropark (former Keil Farm), Toledo. . Howard Marsh, Jerusalem Township. . Oak Openings Corridor, Townships of Monclova, Harding, Spencer, Springfield, and Swanton. . Brookwood, Swan Creek Corridor, Toledo.
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Toledo Botanical Garden is a public/private partnership between Metroparks of the Toledo Area and the non-profit Toledo Botanical Garden Board, Inc. in collaboration with the City of Toledo.
Community Overview Lucas County covers almost 600 sq. miles (340 land and 255 water) and includes the cities of Toledo, Oregon, Sylvania, Maumee, Waterville, Ottawa Hills, Whitehouse, Curtice, Holland and Neapolis. The total population of Lucas County had a slight decrease of approximately 1.8% from 441,815 in 2010 to 433,689 in July, 2015 according to the United States Census Bureau (Census). The population is projected to fall to 432,521 in 2017, and total 419,294 by 2027.
According to Census, the total number of households in the county has decreased by approximately 1.2%, from 180,267 in 2010 to 178,121 in 2014. The county is estimated to have 174,022 households by 2027. The population of Lucas County is a little younger (37.0 years) than the median age of Ohio (38.0 years). Projections show that by 2027 the county will continue to age, with the 55+ age group being the only age segment experiencing a growing trend, representing 33.4% of the total population.
Lucas County’s income characteristics demonstrate steady growth trends. The median household income was $40,607 in 2012 and $41,751 in 2014. It is projected to grow to $51,990 by 2027. The median household income represents the earnings of all persons age 16 years or older living together in a housing unit. The per capita income is also projected to increase from $23,347 in 2012 and $24,683 in 2014, to $28,762 by 2027.
Lucas County’s median household income ($41,751) is well below the state ($48,849) and national ($53,762) averages. Lucas County’s per capita income ($24,683) is also significantly lower than state ($26,520) and national ($28,555) averages. Future
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predictions expect that both median household income and per capita income for the area will increase to $51,990 and $25,618, respectively, by 2027.
In addition to Metroparks, Lucas County is also home to the Olander Park System, the Toledo Museum of Art, the Toledo Zoo, Fifth Third Field that houses Toledo Mud Hens baseball and the Huntington Center, home of Toledo Walleye hockey. The Maumee River and Lake Erie are other attractions of the county.
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Glossary
Appropriation – A budget amount devoted to a particular purpose.
Appropriation Measure – A budget document mandated by Ohio Revised Code which must be approved by the Board of Commissioners. This approved document grants authority for the organization to spend funds.
ARRA – The American Recovery and Reinvestment Act of 2009 is an economic stimulus package enacted by Congress and signed into law on February 17, 2009.
Board – Three volunteers appointed by probate judge with responsibility to govern the park district.
Board of Commissioners – Three volunteers appointed by probate judge with responsibility to govern the park district.
District – The Metropolitan Park District of the Toledo Area.
Department Director – An individual with responsibility for a unit of the organization. As referenced in this document the individual also has responsibility for the budget associated with that unit of the organization.
Encumbrance – Funds reserved through the purchase requisition/order process for the purchase of services, supplies and equipment.
EPA – The U.S. Environmental Protection Agency. Their mission is to protect human health and the environment.
Fund – A supply of money or monetary resource set for a specific purpose.
GAAP – Generally Accepted Accounting Principles. These principles are recognized by the Governmental Accounting Standards Board.
GFOA – Government Finance Officers Association. A professional organization representing public finance officials throughout the United States and Canada.
GLRI – Great Lakes Restoration Initiative. This initiative was launched in 2010 to accelerate efforts to protect and restore the largest system of fresh surface water in the world – the Great Lakes.
Metropolitan Park District – A separate, junior taxing district that is created for the management, control, improvement, maintenance, and acquisition of parks, parkways, boulevards, and recreational facilities.
Mill – A unit of taxation equal to one tenth of one percent of an assessed value.
NFWF – National Fish and Wildlife Foundation. The Foundation is dedicated to sustaining, restoring and enhancing the nation’s fish, wildlife, plants and habitats for current and future generations.
NOAA – The National Oceanic and Atmospheric Administration is an agency of the U.S. Department of Commerce. They conduct environmental research.
Object – A classification of a unit of revenue or expense. Examples are fringe benefits or utilities.
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ORC – The Ohio Revised Code contains all current statues of the Ohio General Assembly of a permanent and general nature, consolidated into provision, titles, chapters and sections.
TBG – Toledo Botanical Gardens. Toledo Botanical Garden is a public/private partnership between the Metroparks of the Toledo Area and the non-profit Toledo Botanical Garden Board, Inc. in collaboration with the City of Toledo.
TNC – The Nature Conservancy. Their mission is the conserve the lands and waters on which all life depends.
Transfer – The movement of money from one fund to another. Transferred funds are not expected to be returned but are rather moved in permanent support of the receiving fund.
WRRSP – Water Resource Restoration Sponsor Program. This program was developed by the Ohio EPA and its intent is the address a limited and under-assisted category of water resource needs in Ohio.
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Appendix A
Metroparks of the Toledo Area Chart of Accounts
Contents
CHAPTER ONE ...... 120 Chart of Accounts ...... 120
Account Code Structure ...... 121
Fund Code Structure ...... 122
Detail Fund Codes ...... 124
Division/Department Account Code Structure ...... 125
Revenue Account Code Structure ...... 127
Expense Account Code Structure ...... 129
Project Number Structure ...... 133
CHAPTER TWO ...... 136 Account Descriptions ...... 136
Fund Descriptions ...... 136
Department Descriptions ...... 139
Revenue Account Definitions ...... 143
Expenditure Account Definitions ...... 148
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CHAPTER ONE
Chart of Accounts Introduction
The chart of accounts is the essence of the governmental accounting system because it provides the means by which all accounting transactions are recorded. The chart of accounts also provides the framework within which accounting records are extracted, summarized and reported. Accordingly, the chart of accounts must provide for the classification of financial information in such a manner so as to:
1. Facilitate control of governmental assets and liabilities; and
2. Provide timely, useful and pertinent information to those individuals who are responsible for monitoring and evaluating the financial condition of the government; including management personnel, elected officials, investors, other governmental entities and the general public.
In order to fulfill these objectives, the chart of accounts must classify information in at least the same format and level of detail as that used to prepare, review and adopt the budget. The chart of accounts must be consistent with both the budget structure and the financial reporting requirements of the government's Basic Financial Statements (BFS) prepared in accordance with Generally Accepted Accounting Principles (GAAP).
Chapter one has been divided into the following major topics:
. Fund Code Structure
. Detail Fund Codes
. Division/Department Account Code Structure
. Revenue Account Code Structure
. Expense Account Code Structure
. Project Number Structure
Coding the Chart of Accounts
A set of codes must be established to uniquely identify each element in the chart of accounts. The precise number of elements to be included in each classification is dependent upon the size, complexity, financial reporting and management control requirements of the government.
The key in establishing a coding structure for the chart of accounts is to insure that it provides a unique, yet logically developed, classification for all elements of revenue and expenditure/expense that exist within the current structure, while also providing sufficient flexibility for the addition of new elements which may be necessary to meet expanded management information needs or future financial reporting requirements.
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The general structure of the account code consists of thirteen (13) characters. The first three (3) characters designate the fund, the next four (4) characters designate the Division/Department, and the final six (6) characters comprise the account type and the object code. The general structure of the account code is as follows:
XXX - XXXX - X XXXXX Object Code
Account Type (Revenue or Expense)
Division/Department
Fund
Account Code Structure
Fund Type FUND NUMBERS REMAIN THE SAME FOR
Fund BOTH REVENUE AND EXPENSE ACCOUNTS Name
EXPENSE ACCOUNT CODING STRUCTURE
X XX XX XX XX XXXX
Detail Expense Category
Major Expense Category (Level of Appropriation)
Department
Division
REVENUE ACCOUNT CODING STRUCTURE
X XX XX XX XX XXXX
Minor Revenue Group: Specific Revenue type and source
Major Revenue Group
Not in use at present
Not in use at present
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Fund Code Structure Type of Fund
Principle 1 of GASB's 1996 "Codification of Governmental Accounting and Financial Reporting Standards" (Section 1100.101), "Accounting and Reporting Capabilities" requires that a government's accounting system should be capable of providing information for reporting in conformity with GAAP and permit the government to demonstrate legal compliance.
The 1996 Codification further states that:
"A fund is defined as a fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions or limitations."
The Metroparks of the Toledo Area maintains its financial records on a fund basis in compliance with the GASB Codification. All account codes begin with a three digit code, designating the fund in which the entry is to be recorded.
All funds are coded by fund type as follows:
Governmental
100's General Fund 200's Special Revenue Funds 300's Debt Service Funds 400's Capital Projects Funds 500’s Permanent Funds
Proprietary
600's Enterprise Funds 700's Internal Service Funds
Fiduciary
800's Private Purpose Trust Funds 900's Agency Funds
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Type of Fund (Continued)
Summary of Characteristics of Generic Fund Types
Type of Fund Most Common Type of Activity Revenue Sources Supported Governmental
100 General Fund Taxes, intergovernmental Any legal governmental purposes. grants, licenses, fees, etc.
200 Special Revenue Funds Taxes and other resources Activities financed by externally restricted externally restricted to support resources or activities for which there is a specific activities. desire to provide separate information on sources and uses.
300 Debt Service Funds Special tax levies. Transfers Principal and interest payments on general from other funds. long-term debt.
400 Capital Projects Funds Bond proceeds, revenue Acquisition of major capital assets not sharing entitlement, transfers acquired through Trust/ Proprietary Funds. from other funds.
500 Permanent Funds Endowments and interest Any Metroparks programs. earnings.
Proprietary
600 Enterprise Funds User charges for goods and Business type organization or services services. provided.
700 Internal Service Funds Charges levied against other Business type organization where services departments or agencies of the are for the benefit of other governmental governmental unit or other activities. governmental units on a cost reimbursement basis.
Fiduciary
800 Private Purpose Trust Funds Resources for which the Assets held in a trustee capacity for others government acts as a trustee. which do not support the Metroparks’ programs.
900 Agency Funds Resources for which the Assets held in an agency capacity for others government acts as a fiduciary which do not support the Metroparks’ agent. programs.
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Detail Fund Codes
XXX .XXXX .XXXXXX
X XX Fund Name
Fund Type
Fund Type Fund Name Fund Number
Governmental (1__ - 5__)
General (1__) General Fund 100
Special Revenue (2__) Land Acquisition Levy Fund 200 Cardinal Fund 201 Buckeye Fund 202 Law Enforcement Fund 203 Education Fund 204 Members Fund 205 Grant Funds 230-269
Debt Service (3__) The Metroparks does not currently maintain any Debt Service funds at this time.
Capital Projects (4__) Capital Construction Fund 400 Land Development Fund 401 Wetland Mitigation Fund 402
Permanent (5__) Hankinson Endowment Fund 500
Proprietary (6__ - 7__)
Enterprise (6__) Retail Operations Fund 600
Internal Service (7__) The Metroparks does not currently maintain any Internal Service funds.
Fiduciary (8__ - 9__)
Private Purpose Trust (8__) The Metroparks does not currently maintain any Private Purpose Trust funds.
Agency (9__) Citizens’ Campaign for Metroparks 900
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Division/Department Account Code Structure
XXX .XXXX .XXXXXX
.XX XX Department
Division
Division Department Account
Office of the Director (10_) Director 1000 Diversity 1003
Finance (20_) District Wide 2000 Finance 2001
Central Services (30_) Central Services 3000 Employee Services 3001 Volunteer Services 3002 Information Systems 3003 Customer Services 3004 Membership Services 3005
Marketing (40_) Marketing 4000 Public Relations 4002 Special Events 4004
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Division Department Account
Operations (50_ and 60_) Construction Crew 5000 Planning and Construction 5001 Safety 5002
Park Services (60_) Operations 6000 Pearson 6001 Side Cut 6002 Farnsworth/Providence 6003 Secor/Wiregrass 6004 Oak Openings/Westwinds 6005 Swan Creek 6006 Wildwood 6007 Blue Creek 6008 Middlegrounds 6009
Natural Resources (70_) Natural Resources 7000 Natural Resources West 7001 Land Acquisition 7002 Blue Creek Nursery 7003 Natural Resources East 7004 Natural Resources Central 7005 Wildlife Management 7006
Programming (80_) Programming 8000 Park Interpretation 8001 Outdoor Skills 8002 Environmental Education 8003
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Revenue Account Code Structure
XXX .XXXX .XXXXXX
XX XXXX Minor Revenue Group
Major Revenue Group
Major Revenue Minor Description Group Revenue Group
Taxes (41__) (410xxx) Property Taxes 410100 Real Estate and Public Utility Property Taxes 410200 Tangible Personal Property Tax 410300 Manufactured Homes Tax
Intergovernmental (420xxx) State Levied Shared Taxes (42__) 420100 Local Government Fund 420200 Intangible Tax 420300 Real Property Tax-Rollback and Homestead 420400 Tax Reimbursement Monies
(421xxx) Intergovernmental – Federal 421000 Federal Grants
(422xxx) Intergovernmental – State 422000 State Grants
(423xxx) Intergovernmental - Local 423000 Local Grants
Fines and Forfeitures (430xxx) Fines and Forfeitures (43__) 430100 Fines and Forfeitures
Charges for (440xxx) Educational Services Fees Service (44__) 440100 Environmental Education Fees 440200 Historical Education Fees 440300 Photo Center Education Fees 440400 Manor House Program Education Fees 440900 Miscellaneous Education Fees (441xxx) Rental Fees 441100 Manor House Rental Fee 441200 Open Air Shelter Rental Fees 441300 Enclosed Facility Rental Fees 441400 Campground Rental Fees 441900 Miscellaneous Rental Fees (442xxx) Miscellaneous 442090 Other Miscellaneous
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Major Revenue Minor Description Group Revenue Group
Sales (45____) (450xxx) Miscellaneous Sales 450010 General Store Sales 450020 Farmhouse Sales 450090 Other Retail Sales 450100 Mill Sales 450200 Pop Sales 450300 Firewood Sales 450301 Logging Sales 450400 NCNP Sales 450500 Canal Boat Ticket Sales 450600 Paddle Boat Ticket Sales 450700 Artists’ Sales Commission
Fees (46__) (460xxx) Membership 460100 Annual Fees
Donations and (470xxx) Unrestricted Donations and Nongovernmental Grants Nongovtl Grants (47___) 470000 Donations 470100 Fundraisers 470200 Nongovernmental Grants
(471xxx) Restricted Donations and Nongovernmental Grants 471000 Donations 471010 Fundraisers 471020 Nongovernmental Grants
Investment Earnings (48xxxx) Investment Earnings (48___) 480000 Interest Earnings
All Other Revenue (490xxx) Miscellaneous Operating (49____) 490100 Miscellaneous Operating Revenue 490700 Sales Tax Revenue
(491xxx) Miscellaneous Non-operating 491100 Rental Property 491200 Levy Campaign 491300 Refunds 491400 Reimbursements 491500 Health Insurance Reimbursement 491600 Reimburse MPDTA Wages Paid 491900 Miscellaneous Non-operating Revenue
(498xxx) Sale Of Assets 498100 Sale of Assets
(499xxx) Transfers/Advances 499800 Transfers In 499900 Advances In
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Expense Account Code Structure
XXX .XXXX .XXXXXX
XX XXXX Detail Expense Category
Major Expense Category
Major Expense Detail Expense Category Category Description Personnel Services (51__) (510xxx) Current Salaries and Wages 510100 Full-Time Employees – Non-bargaining 510200 Full-Time Employees – Bargaining 510300 Full-Time Employees – Bargaining (Shift) 510400 Full-Time Employees – Overtime 510500 Part-Time Employees 510600 Intern 510700 Seasonal 510800 Conditional 510900 Severance 511000 Employee Conversion Payments Fringe Benefits (52__) (520xxx) Other Benefits 520100 OPERS Pensions 520200 OPERS Pensions Law Enforcement 520300 Health Insurance 520400 Workers’ Compensation 520500 Medicare 520600 Unemployment 520700 Miscellaneous Benefits 520800 Mileage Materials and Supplies (53__) (530xxx) Materials and Supplies for General Operations 530100 Small Equipment, Furniture and Fixtures 530200 Material and Supplies for Resale 530900 Other Operating Materials and Supplies
(531xxx) Materials and Supplies for General Administration 531100 Office Supplies 531200 Postage 531300 Books and Periodicals 531400 Paper and Printing 531500 Internal Training Supplies 531600 Computer Supplies 531700 Draft Plan Supplies 531800 Cleaning Supplies
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Major Expense Detail Expense Category Category Description Materials and Supplies (continued) 532100 Educational Supplies 532200 Photo Supplies 532300 Exhibit Supplies 532400 Consignment Commission Fees 532600 Computer Supplies (533xxx) Materials and Supplies for Field Operations 533100 Plants 533200 Required/Regulatory Signs 533300 Road Salt 533400 Playground Material 533500 Structures 533600 Grounds 533700 Equipment 533800 Paper Products 533900 Cleaning Supplies Utilities (54___) (540xxx) Utilities 540100 Disposal 540200 Septic 540300 Water 540400 Electric 540500 Gas/ Diesel 540600 Heating Fuel 540700 Telephone Services (55___) (550xxx) Professional Development 550100 Conferences/Training 550200 Memberships Dues 550300 Tuition (551xxx) Professional/Consultant Services 551100 Legal Services 551200 Appraiser/Surveyor 551300 Architect/Engineer 551400 Alarm Systems 551500 Insurance 551600 Graphic Services 551700 Banking Services 551800 Accounting/Auditing 551900 Miscellaneous Contract Services (552xxx) Repair, Maintenance and Restoration 552100 Computer/Technology 552200 Radios 552300 Phone Maintenance 552400 Canal Boat 552500 Tree Work 552600 Natural Area Research
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Major Expense Detail Expense Description Category Category Services (continued) 552700 Other Equipment Repair 552800 Buildings 552850 Rental Property 552900 Structures other than Buildings
(553xxx) Public Relations/Marketing 553100 Legal Notices 553200 Advertising and Publications-External 553300 Advertising and Publications-Internal 553400 Community Relations 553500 Marketing and Educational Signs
(554xxx) Inter/Intra Governmental Billing 554100 Fire Contracts 554200 Delinquent Property 554300 County Auditor/Treasurer Fees 554350 County Land Bank Reutilization Fees 554400 Other Intergovernmental
(555xxx) Rents/Leases 555100 Equipment Rental 555200 Canal Lands Rental 555300 Rental Property Maintenance & Repair
(556xxx) Taxes 556100 Property Taxes 556200 Sales Tax Remittance 556900 Other Tax Payments
(557xxx) Other Services 557100 Uniforms 557200 Official Bond 557300 Refunds
(558xxx) Structural Services 558100 Structural 558200 Grounds M&R 558300 Facility Systems 558400 Fleet Vehicle Repair 558500 Rolling Stock Repair 558600 Fixed Equip. Repair Debt Services (56__) (560xxx) Debt Service 560100 Trustee Fees
(561xxx) Debt Service Payments-Principal Payment 561100 Principal Payments-G.O. Notes 561200 Principal Payments-G.O. Bonds
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Major Expense Detail Expense Description Category Category Debt Services (continued) (562xxx) Debt Service Payments-Interest Payment 562100 Interest Payments-G.O. Notes 562200 Interest Payments-G.O. Bonds
Capital Outlay (57____) (570xxx) Land and Land Improvements 570000 Unallocated Capital Improvement 570100 Land Purchase 570200 Land Improvements 570300 Land Improvements - Demolition
(571xxx) Building and Structures 571100 New Buildings 571110 Major Maintenance Existing Buildings 571200 New Structures Other Than Buildings
(572xxx) Infrastructure 572000 Holding Account 572100 Waterlines 572200 Sewer lines 572300 Communication/Technology 572400 Electric 572500 Gas 572600 Roadways and Parking Lots 572700 Trails 572800 Bridges 572900 Miscellaneous
(573xxx) Equipment 573100 Furniture and Fixtures 573200 Vehicles 573300 Machinery and Equipment 573400 Technological Equipment 573900 Other Equipment
(575xxx) Miscellaneous 575100 Miscellaneous Capital Outlay Projects Other (58___) (580xxx) Other Expenditures 580200 Contingency 580500 Other Expense Budget Management 580600 Park Operations 580800 Hosting Other Non-Operational Director Expenses 580900 Other Operational Expenditures Other Financing Uses (59___) (599xxx) Transfers/Advance to Other Funds 599800 Transfer Out 599900 Advance Out
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Project Number Structure
XXXXXXXX
XXX XXXXX Detail Project Number
Project Fund
Project Fund Detail Project Description Number Special Revenue (2xxxxxxx) Special Revenue Funds Funds (201xxxxx) Cardinal Fund 20100001 Unrestricted/Undesignated Donations 20100002 Cardinal Interest Revenue 20100003 Board Meeting Expenses 20100004 Hosting 20100005 Employee Involvement 20100006 Volunteer Appreciation 20100007 Marketing Comm Projects 20100008 Customer Service Projects 20100009 HR Projects 20100010 Financial Services Projects 20100011 Commissioner Donor Cultivation 20101000 Miscellaneous 20102000 Capital Unallocated 20102100 Rental Renovation Projects 20102101 Wildwood Visitor Center Improvements 20102102 Environmental Costs Savings Projects 20102103 Community Sponsorship Projects 20102104 Wildwood Playground Project 20102105 Playground Renovation Project 20102106 District Wide Safety/Security Project 20102107 District Wide Way Finding Project 20102108 Wildwood 2016 Play Area Upgrade 20102109 Oak Openings Play Area Upgrade
(202xxxxx) Buckeye Fund 20201001 Audubon Islands 20201002 Secor Metropark 20201003 Pearson Metropark 20201004 Side Cut Metropark 20201005 Swan Creek Metropark 20201006 Shipman Garden 20201007 Fallen Timbers Metropark 20201008 Isaac Ludwig Mill 20201009 Bend View Metropark 20201010 Oak Openings Metropark 20201011 Wildwood Metropark 20201012 Blue Creek Metropark 20201013 Trails
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Project Fund Detail Project Description Number Special Revenue (2xxxxxxx) Special Revenue Funds Funds 20201014 Middlegrounds 20201015 Wildwood Visitor Center 20201016 Pearson North - Johlin Cabin 20201017 Providence Metropark/Heritage Center 20201018 Oak Openings Corridor (Jack Gallon Donation) 20201019 Chessie Circle (Jack Gallon Donation) 20201020 Wildwood – Overlook Build 20202000 Capital Unallocated 20202001 Volunteer Work Projects 20202002 Volunteer Trail Patrol 20202003 Walleye Run - Secor 20202004 Land Management Projects (Donations) 20203001 Andersons' Donations 20203002 Piano Tuning (Dorothy Price) 20203003 Wildwood East Playground (D. Price) 20203004 Catherine Johnson Scholarship 20203005 Wildwood Visitor Center Courtyard (Staelin) 20203006 Volunteers In Parks’ Donations 20203007 BP Local Grant Funding 20203008 PNC Bank Sponsor 20203009 Window on Wildlife Renovation Projects 20204001 Brick Memorials 20204002 Lamp Post Memorials 20204003 Bench Memorials 20204004 Tile Memorials 20204005 In Memorium Donations 20204006 5K Run - Trails Fundraiser 20204007 Visitor Center - Community Outreach 20204008 Wildwood Trails
(204xxxxx) Education Fund 20402001 Metroparks Express 20402002 Manor House 20402003 Environmental Education 20402004 Historical Education 20402005 National Center for Nature Photography 20402006 Nature Camp 20402007 Nature Camp Scholarships 20404002 Blue Creek Child Education
(231xxxxx) Ohio EPA Grants Fund 23102001 Ohio EPA Litter Collection & Prevention Grant 23102002 Ohio EPA Storm Water Demo Grant 23102003 Ohio EPA Storm Water Demo Grant 23102004 Ohio EPA Storm Water Grant - Middlegrounds
(235xxxxx) Recreational Trails Grant Program Fund 23502002 ODNR RTP – Wabash Cannonball Trail (FT Restroom)
(236xxxxx) ODNR Grants Fund 23602001 Watercraft - Boat Safety 2015 & 2016 23602101 Nature Works - Walnut Grove RR 2015
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Project Fund Detail Project Description Number Special Revenue (2xxxxxxx) Special Revenue Funds Funds
(256xxxxx) Federal Grant Fund 25600001 Oak Openings – Expansion I 25600002 Oak Openings – Expansion II
Capital Project (4xxxxxxx) Capital Project Funds Funds (400xxxxx) Capital Construction Fund 40000001 Cap Construction – Unrest Holding 40001001 Lathrop House – TE Grant/Phase II 40000102 Pearson North Trail Project 40000103 Swan Creek - All Purpose Trail 40000104 Swan Creek – Yager Center Project 40000105 Macomber Lodge Addition/Alter 40000106 Middlegrounds Construction 40002001 Wildwood Waterline Replacement Project 40002002 Manor House Chiller Plant Installation 40002003 Jerome Rd. Bike Facility Project 40002004 District Signage Project 40002005 Pond Renovation – Oak Openings & Pearson
(401xxxxx) Land Development Fund 40101001 Blue Creek Conservation Area
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CHAPTER TWO
Account Descriptions Introduction
The account descriptions provide an explanation of the criteria used to establish the account codes established in Chapter One, the legislative or administrative basis for the account and representative samples (where appropriate) of items which should be included in a particular account. This chapter has been divided into the following major topics:
. Fund Definitions
. Department Descriptions
. Revenue Accounts
. Expense Accounts
Fund Descriptions
NOTE: The funds below reflect the funds after the fund restructuring per Board of Commissioners’ Resolution #103-08 in December, 2008. See the corresponding Board Packet for details of the restructuring.
Governmental Funds (1xx – 5xx)
100 General Fund The General Fund accounts for all revenues of the Metroparks which are not accounted for in other funds. The revenues received are for the general operations of the Metroparks.
Special Revenue Funds (2xx) Special Revenue Funds are used to account for revenues derived from specific federal and/or state programs, from other sources which are legally restricted (by condition of grant or statue) to expenditure for specific purposes, or for activities for which there is a desire to provide separate information on sources and uses.
The Metroparks maintains the following special revenue funds:
200 Land Acquisition Levy Fund This fund is used to account for levy proceeds as well as grant monies which are to be used for the acquisition of land.
201 Cardinal Fund This fund accounts for unrestricted gifts and donations of any amount which will be expended on specific projects as approved by the Metroparks. In addition, donations made to support employee recognition activities is recorded in this fund.
202 Buckeye Fund This fund is used to account for restricted donations of any amount that are not appropriately accounted for in another fund and which will be expended on specific parks or projects per the restriction.
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203 Law Enforcement Fund This fund is used to account for resources derived from seized contraband, including vehicles, as a result of criminal activity through the course of Metroparks law enforcement activities. Resources can be used for investigations, training, matching grant funds that support law enforcement activities and free law enforcement prevention education activities.
204 Education Fund This fund is used to account for grants, donations, fees and transfers to be used for educational activities.
205 Members Fund This fund accounts for dues paid by Metroparks members, fees received for special activities and donations. Expenditures are for membership activities, programs and grants.
231 Ohio EPA Grants Fund This fund is used to account for Ohio EPA grant monies.
235 Recreational Trails Grant Program Fund This fund is used to account for recreational trails state grant monies.
236 Ohio Department of Natural Resources Grants Fund This fund is used to account for ODNR state grant monies.
250 Wildland Fire EAB Program Fund This fund is an ARRA reimbursement grant funded through the US Forestry Service.
251 GLRI Program Fund This fund is a federal grant funded through Great Lakes restoration.
252 GLRI II Program Fund This fund is a federal grant funded through the Department of Commerce NOAA.
253 GLRI III NFWF This fund is a federal grant funded through the US Fish & Wildlife.
254 GLRI IV - TNC This fund is a federal grant funded through the US EPA.
255 GLRI V This fund is a federal grant funded through the US Fish & Wildlife.
256 Federal Grants This fund is used for all federal grants using project numbers for reporting.
257 State Grants This fund is used for all state grants using project numbers for reporting.
258 Federal Grants This fund is used for all local and other grants using project numbers for reporting.
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Fund Descriptions (Continued)
Debt Service Funds (3xx) Debt service funds are used to account for the accumulation of resources for, and the payment of, general obligation long-term debt. Payments would include principal, interest and related costs.
The Metroparks does not currently maintain any Debt Service funds.
Capital Projects Funds (4xx) Capital project funds are used to account for financial resources used for the acquisition or construction of major capital facilities (other than those financed by proprietary funds, special assessment funds and trust funds).
The Metroparks maintains the following capital projects funds:
400 Capital Construction Fund This fund is used to account for grants, donations, and transfers dedicated to new capital construction.
401 Land Development Fund This fund is used to account for grants, donations, and transfers dedicated to the purchase and development of land.
402 Wetland Mitigation Fund This fund is used to account for all funds received for wetland mitigation. Expenditures are restricted to the purchase, creation, or restoration of wetlands to be held in perpetuity by the Metroparks.
Permanent Funds (5xx) Permanent Funds are used to account for financial resources that are legally restricted in that only the earnings, not the principal, may be used to support the Metroparks’ programs.
500 Hankinson Endowment Fund This fund is used to account for donations from the Hankinson Foundation. The earnings of the endowment may be used for Metroparks operations.
Proprietary Funds (6xx – 7xx)
Enterprise Funds (6xx) Enterprise funds are used to account for operations that are financed and operated in a manner similar to private business enterprises. The intent of the governing body is that the costs of providing the services to the general public on a continuing basis be financed or recovered primarily through user charges.
The Metroparks maintains the following enterprise fund:
600 Retail Operations Fund This fund accounts for the retail operations at the Providence General Store.
Internal Service Funds (7xx) Internal service funds are used to account for the financing of goods or services provided by one department or agency to other departments or agencies of the Metroparks or to other governments on a cost-reimbursement basis.
The Metroparks does not currently maintain any internal service funds.
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Fund Descriptions (Continued)
Fiduciary Funds (8xx and 9xx)
Private Purpose Trust Funds (8xx) Private purpose trust funds are used to account for trust arrangements under which principal and income benefit individuals, private organizations, or other governments.
The Metroparks does not currently maintain any private purpose trust funds.
Agency Funds (9xx) Agency funds are used to report assets held in a trustee or agency capacity for others and that cannot be used to support the government’s own programs.
The Metroparks maintains the following agency fund:
900 Citizens’ Campaign for Metroparks Fund This fund accounts for donations held on behalf of the Citizens Campaign Committee.
Department Descriptions Office of the Director (1xxx)
1000 Director Lead and direct the Park District to ensure achievement of its mission, financial viability, short and long- term growth and stability.
1003 Diversity Ensure that Metroparks services are inclusive of the broader community and that park operations reflect the diversity of the community.
Finance (2xxx)
2000 District Wide District Wide functions which include items such as taxes, insurance, bank services as well as transfers and advances.
2001 Finance Finance preserves and maintains the financial integrity of revenue generating activities, grants and project management, and internal financial accounting and reporting. Finance is also responsible for processing and reporting payroll, accounts payable, and capital assets.
Central Services (3xxx)
3000 Central Services Provide Metroparks staff, volunteers, and customers’ resources, support systems, policies, and procedures that make it easy for staff throughout the organization to manage their respective functions.
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Department Descriptions (Continued)
3001 Employee Services Generate the highest levels of productivity and satisfaction within Metroparks staff through programs that support employee development and engagement.
3002 Volunteer Services Provide and support volunteer programs that encourage and promote meaningful community participation in Metroparks. 3003 Information Systems Ensure continuous operations of district-wide information systems, including voice and data technology and promote use of technology to enhance the operations of the park district.
3004 Customer Service Ensure positive visitor experiences and provide customer access to services, resources, and programs through establishment of district wide customer service standards, rental and reservation systems, and commitment to excellent customer service.
Marketing (4xxx)
4000 Marketing Ensure Metroparks sustainability and connection with the community by promotion of Metroparks brand throughout the region, cultivation of donors and alternative revenue streams, and management of special events that drive exposure and awareness of the park district.
4003 Public Relations Position Metroparks as the local leader in conservation and environmental education through park district communications, media relations, promotions and advertising.
4004 Special Events Serves to enhance the visitor experience through a variety of offerings, to serve the public interest and drive exposure and awareness of the park district.
Operations (5xxx, 6xxx)
5000 Construction Crew Assist all parks with renovation of existing facilities and new construction of park amenities.
5001 Planning and Construction Facilitate implementation of the capital improvement plan through preparation and oversight of all phases of major maintenance and capital improvement projects.
5002 Safety Minimize accidents, injuries and health risks for Metroparks employees, volunteers, and visitors through administration of an effective safety program.
6000 Operations Manage law enforcement and park maintenance operations to ensure Metroparks exceeds community expectations in delivery of clean, safe, natural parks and services.
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Department Descriptions (Continued)
6001 Pearson Promote high levels of visitor satisfaction through the management of maintenance and law enforcement operations, park facilities, infrastructure, natural areas and grounds of Pearson Metropark to the highest professional standards.
6002 Side Cut Promote high levels of visitor satisfaction through the management of maintenance and law enforcement operations, park facilities, infrastructure, natural areas and grounds of Side Cut Metropark to the highest professional standards.
6003 Farnsworth/Providence Promote high levels of visitor satisfaction through the management of maintenance and law enforcement operations, park facilities, infrastructure, natural areas and grounds of Farnsworth, Bend View and Providence Metroparks to the highest professional standards.
6004 Secor/Wiregrass Promote high levels of visitor satisfaction through the management of maintenance and law enforcement operations, park facilities, infrastructure, natural areas and grounds of Secor and Wiregrass Metroparks to the highest professional standards.
6005 Oak Openings/Westwinds Promote high levels of visitor satisfaction through the management of maintenance and law enforcement operations, park facilities, infrastructure, natural areas and grounds of Oak Openings Preserve and Westwinds Metroparks to the highest professional standards.
6006 Swan Creek Promote high levels of visitor satisfaction through the management of maintenance and law enforcement operations, park facilities, infrastructure, natural areas and grounds of Swan Creek Metropark to the highest professional standards.
6007 Wildwood Promote high levels of visitor satisfaction through the management of maintenance and law enforcement operations, park facilities, infrastructure, natural areas and grounds of Wildwood Preserve to the highest professional standards.
6008 Blue Creek Promote high levels of visitor satisfaction through the management of maintenance and law enforcement operations, park facilities, infrastructure, natural areas and grounds of Blue Creek Metropark to the highest professional standards.
6009 Middlegrounds Promote high levels of visitor satisfaction through the management of maintenance and law enforcement operations, park facilities, infrastructure, natural areas and grounds of Middlegrounds Metropark to the highest professional standards.
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Department Descriptions (Continued)
Natural Resources (7xxx)
7000 Natural Resources Ensure that the best representative examples of Northwest Ohio's natural areas are protected and conserved through land acquisition and adaptive natural resource management planning in order to sustain and enhance natural biological diversity.
7001 Natural Resources West Restore and manage natural areas within the Oak Openings region through implementation of adaptive natural resource management practices to sustain high levels of native biological diversity.
7002 Land Acquisition Acquire and preserve the best remaining examples of Northwest Ohio’s natural areas and establish connections for people to enjoy them.
7003 Blue Creek Nursery Preserve and enhance native plant diversity within the Northwest Ohio region through the collection, propagation, and reintroduction of native seeds to the Northwest Ohio landscape.
7004 Natural Resources East Restore and manage natural areas within Lucas County’s eastern coastal plans through implementation of adaptive natural resource management practices to sustain high levels of native biological diversity.
7005 Natural Resources Central Restore and manage natural areas within Lucas County’s central river corridors through implementation of adaptive natural resource management practices to sustain high levels of native biological diversity.
7006 Wildlife Management Evaluate, control, and maintain native wildlife and fish populations to achieve an ecological balance within lands and waters under Metroparks jurisdiction.
Programming (8xxx)
8000 Programming Develop and execute interpretive park and facility programming, outdoor education and skills programming, and environmental education to provide a broad spectrum of interpretive and educational activities for residents and visitors to the Toledo area that connect people with Metroparks through quality experiences.
8001 Park Interpretation Promote a greater understanding of the value of natural resources and the influence the region’s natural resources have had on local history by development and implementation of interpretive plans including interpretive signage, displays, programs, activities, facilities and amenities, and providing a broad spectrum of interpretive and educational programs and activities for visitors to Metroparks.
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Department Descriptions (Continued)
8002 Outdoor Skills Promote outdoor recreation activities compatible with and supportive of Metroparks’ mission to introduce residents and visitors of the greater Toledo area to the many nature-based outdoor recreational opportunities and provide instructional experiences that develop the knowledge and skills required for participation in and enjoyment of an active, outdoor lifestyle.
8003 Environmental Education Provide excellence in educational programming by inspiring an appreciation and greater understanding of the ecological services we steward. This branch of programming will also focus on Metroparks as places of learning about our natural heritage, scientific literacy and citizen stewardship.
Revenue Account Definitions
Taxes (41xxxx) This major revenue group is used to accumulate receipt data on all tax revenues for the Metroparks whether collected directly by the Metroparks or collected by another governmental entity on behalf of the Metroparks and remitted to the Metroparks.
Property Taxes (410xxx) 410100 Real Estate and Public Utility Property Taxes Taxes levied on real property located within the corporate limits of the Metroparks. The tax is collected by the County Treasurer semi-annually and remitted to the Metroparks by the County Auditor.
410200 Tangible Personal Property Tax Taxes levied on tangible personal property of businesses located within the corporate limits of the Metroparks. The tax is collected by the County Treasurer and remitted to the Metroparks by the County Auditor.
410300 Manufactured Homes Tax Taxes assessed on trailer (mobile) homes in lieu of property taxes, collected by the county and remitted to the Metroparks semi-annually.
Intergovernmental (42xxxx) This major revenue group is used to accumulate receipt data on all intergovernmental revenues for the Metroparks whether collected directly by the Metroparks or collected by another governmental entity on behalf of the Metroparks and remitted to the Metroparks.
State Levied Shared Taxes (420xxx) 420100 Local Government Fund Distribution of tax revenues collected by the state and county and returned to local communities based upon a formula.
420200 Intangible Tax Distribution of intangible tax revenues collected by the state and county and returned to local communities based upon a formula.
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Revenue Account Definitions (Continued)
420300 Real Property Tax – Rollback and Homestead Tax revenues received from the State in lieu of 10% reduction on real property taxes and 2% reduction for homestead exemption.
420400 Tax Reimbursement Monies Reimbursements received from the State for lost tangible personal property tax revenue due to a phase out of the tax.
Intergovernmental – Federal (421xxx) 421000 Federal Grants Used to record the receipts of funds from various federal grant programs.
Intergovernmental – State (422xxx) 422000 State Grants Used to record the receipts of funds from various state grant programs.
Intergovernmental – Local (423xxx) 423000 Local Grants Used to record the receipts of funds from local sources.
Fines and Forfeitures (43xxxx) This major revenue group is used to record the receipt of funds collected as penalties from individuals who are found guilty of violating the law or who make use of the Judicial System.
Fines and Forfeitures (430xxx) 430100 Fines and Forfeitures Used to record the receipt of funds collected as penalties from individuals who are found guilty of violating the law or who make use of the Judicial System.
Charges for Service (44xxxx) This major revenue group is used to account for the receipt of funds from various charges for service provided by the Metroparks.
Educational Service Fees (440xxx) 440100 Environmental Education Fees Used for fees charged for environmental educational activities.
440200 Historical Education Fees Used for fees charged for historical educational activities.
440300 Photo Center Education Fees Used for fees charged for National Center for Nature Photography educational activities.
440400 Manor House Program Education Fees Used for fees charged for Manor House Program educational activities.
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Revenue Account Definitions (Continued)
440900 Miscellaneous Education Fees Used for fees charged for miscellaneous educational activities not encompassed elsewhere.
Rental Fees (441xxx) 441100 Manor House Rental Fees Revenue derived from rental of the Manor House.
441200 Open Air Shelter Rental Fees Revenue derived from rental of the Metroparks’ open air shelters.
441300 Enclosed Facility Rental Fees Revenue derived from rental of the Metroparks’ indoor facilities.
441400 Campground Rental Fees Revenue derived from campground site rentals.
441900 Miscellaneous Rental Fees Revenue derived from rentals other than those listed above. (Wedding Chairs, overnight rental – Caretaker’s Cottage)
Miscellaneous (442xxx) 442090 Other Miscellaneous This account is used to record the receipt of revenues from miscellaneous charges for service that are not accounted for elsewhere in the revenue account code structure.
Sales (45xxxx) This major revenue group is used to account for the receipt of funds from various sales by the Metroparks.
Miscellaneous Sales (450xxx) 450010 General Store Sales Revenue derived from sales at the General Store.
450020 Farmhouse Sales Revenue derived from sales at the Farmhouse Gift shop.
450090 Other Retail Sales Revenue derived from sales of retail merchandise at locations other than the Farmhouse or the General Store
450100 Mill Sales Revenue derived from sales at the Ludwig Mill.
450200 Pop Sales Commission revenue derived from the Metroparks’ contract with soft drink vendors.
450300 Firewood Sales Revenue derived from the sale of firewood.
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Revenue Account Definitions (Continued)
450301 Logging Sales Revenue derived from the sale of logs.
450400 NCNP Sales To account for sales of merchandise at the National Center for Nature Photography not associated with retail fund operations.
450500 Canal Boat Ticket Sales Revenue derived from Canal Boat ride ticket sales.
450600 Paddle Boat Ticket Sales Revenue derived from paddle boat rentals at Pearson Park.
450700 Artists’ Sales Commission To account for commissions derived from sales of artists’ merchandise.
Fees (46xxxx) This major revenue group is used to account for fees charged by the Metroparks.
Membership (460xxx) 460100 Annual Fees Revenue derived from annual membership fees.
Donations and Nongovernmental Grants (47xxxx) This major revenue group is used to account for resources from donations, fundraisers and grant monies acquired through nongovernmental sources.
Unrestricted Donations and Nongovernmental Grants (470xxx) 470000 Donations Revenue derived from donations which are not restricted in use.
470100 Fundraisers Revenue derived from fundraising activities and which is not restricted in use.
470200 Nongovernmental Grants To account for grant monies acquired from nongovernmental sources and which are not restricted in use.
Restricted Donations and Nongovernmental Grants (471xxx) 471000 Donations Revenue derived from donations which are restricted in use.
471010 Fundraisers Revenue derived from fundraising activities and which is restricted in use.
471020 Nongovernmental Grants To account for grant monies acquired from nongovernmental sources and which are restricted in use.
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Revenue Account Definitions (Continued)
Investment Earnings (48xxxx)
480000 Interest Earnings Earnings from the investment of idle funds that are not immediately necessary for the payment of obligations incurred by the Metroparks.
All Other Revenue (49xxxx) To account for the receipt of minor miscellaneous sources of income.
Miscellaneous Operating (490xxx) 490100 Miscellaneous Operating Revenue Operating revenue not accounted for in any other account.
490700 Sales Tax Revenue Sales tax collected on sales of merchandise.
Miscellaneous Non-operating (491xxx) 491100 Rental Property This account is used to record the receipt of funds from charges for the rental of real estate owned by the Metroparks.
491200 Levy Campaign This account is used for donations to the levy campaign and is held for the Citizens Campaign Committee. These funds may not be used for Metroparks’ expenditures.
491300 Refunds To account for the return of overpayments.
491400 Reimbursements To account for payments made to the Metroparks as reimbursement for costs incurred by the Metroparks.
491500 Health Insurance Reimbursement To account for revenue derived from payroll deductions for employee portion of health care costs.
491600 Reimburse MPDTA Wages Paid To account for wages paid by the Metroparks and reimbursed by an outside source.
491900 Miscellaneous Non-operating Revenue Non-operating revenue not accounted for in any other account (i.e., vendor permit sales, deer management licenses/permits).
Sale of Assets (498xxx) 498100 Sale of Assets This account is used to record the proceeds from the sale of Metroparks owned assets.
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Revenue Account Definitions (Continued)
Transfers/Advances (499xxx) 499800 Transfers In This account is used to record the receipt of money into a fund that has been transferred from another fund where the transfer is a routine transfer typically made annually.
499900 Advances In This account is used to record the deposit of a temporary transfer of money from one fund to another, where the intent is to repay the amount to the originating fund.
Expenditure Account Definitions Personnel Services (51xxxx) The Personnel Services category of expenses is used to record the expenditure detail for both full-time and part-time employees of the Metroparks.
Current Salaries and Wages (510xxx) 510100Full-Time Employees – Non-bargaining Salaries and wages earned by full-time, non-bargaining employees who are neither temporary, nor seasonal, nor conditional, nor for a specific period of time.
510200 Full-Time Employees – Bargaining Wages earned by full-time, bargaining unit employees who are neither temporary, nor seasonal, nor conditional, nor for a specific period of time.
510300 Full-Time Employees – Bargaining (Shift) Wages earned by bargaining unit employees for shift work as defined in the collective bargaining agreement between the Metroparks and the bargaining unit.
510400 Full-Time Employees – Overtime Premium wages paid for hours worked in excess of those specified as regular time by FLSA to any Metroparks employee.
510500 Part-Time Employees Wages earned by employees who work less than 1,820 hours per year.
510600 Intern Wages earned by employees who are hired for a specific time period, in accordance with an educational program, professional licensure, certification or course of study. These employees’ hours may vary as needed.
510700 Seasonal Wages earned by employees who are employed between March 1 and the last pay period of the year, not to exceed 1,680 hours per season. These employees’ hours may vary as needed.
510800 Conditional Salaries and wages earned by employees who are hired and paid out of a specific fund, i.e., grants, levies, etc. These employees can be full-time or part-time as indicated in the job description.
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Expenditure Account Definitions (Continued)
510801 Conditional Full-Time Employees Salaries and wages earned by full-time conditional employees.
510804 Conditional Overtime Premium wages paid for hours worked in excess of those specified as regular time by FLSA to any Metroparks employee.
510805 Conditional Part-Time Employees Salaries and wages earned by part-time conditional employees.
510807 Conditional Seasonal Employees Wages earned by employees who are employed between March 1 and the last pay period of the year, not to exceed 1,680 hours per season. These employees’ hours may vary as needed.
510900 Severance Payments to employees upon severing employment relationship with Metroparks, represents final payouts of accumulated leave balance(s) and/or settlements, etc.
Fringe Benefits (52xxxx) The Personnel Services category of expenses is used to record the expenditure detail for both full-time and part-time employees of the Metroparks.
Other Benefit (520xxx) 520100 OPERS Pensions Amount of the Metroparks’ contribution on behalf of all employees that are members of the Public Employee’s Retirement System of Ohio except Ranger employees.
520200 OPERS Pensions Law Enforcement Amount of the Metroparks’ contribution on behalf of Ranger employees who are members of the Public Employee’s Retirement System of Ohio.
520300 Health Insurance Major medical insurance coverage provided as a fringe benefit to full-time Metroparks employees. The full cost of premiums is charged to this account including any portion of the benefit that is paid by the employee.
520400 Workers’ Compensation Assessments for mandatory insurance coverage required by the State of Ohio to cover income maintenance and medical costs for employee work-related injury or death. All payments are made by the Metroparks on behalf of the employee.
520500 Medicare To record the Metroparks’ share of FICA for employees who may be required to contribute to Social Security, as well as, payments for Medicare coverage required by federal legislation. Payments are required only for employees that were hired after June 30, 1986.
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Expenditure Account Definitions (Continued)
520600 Unemployment Mandatory payments made to the Ohio Bureau of Employment Services for unemployment compensation coverage for Metroparks employees.
520700 Miscellaneous Benefits Fringe benefits such as life insurance.
520800 Mileage Reimbursement for mileage costs for employees using their vehicles to conduct Metroparks business.
Materials and Supplies (53xxxx) Expenditures for expendable or consumable goods.
Materials and Supplies for General Operations (530xxx) 530100 Small Equipment, Furniture and Fixtures Expenditures for items under $5,000 that have a useful life of more than a year such as hammers, pliers, wrenches, screwdrivers, shovels, rakes, picks, pry bars, calculators, filing cabinets, chairs, etc.,
530200 Material and Supplies for Resale Expenditures for goods to be sold at the General Store, the Farmhouse or other miscellaneous retail sales locations.
530900 Other Materials and Supplies Expenditures for materials or supplies that are not accounted for elsewhere in the account code structure.
Materials and Supplies for General Administration (531xxx – 532xxx) 531100 Office Supplies Charges for materials and supplies used for general office operations.
531200 Postage Expenditures for stamps, deposits for the postage meter and private delivery services (UPS, Federal Express, etc.)
531300 Books and Periodicals Expenditures for professional development and research related literature.
531400 Paper and Printing Expenditures for blank paper and print machine supplies.
531500 Internal Training Supplies Expenditures for items specifically related to internal staff training not encompassed elsewhere.
531600 Computer Supplies Expenditures for computer accessories and software.
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Expenditure Account Definitions (Continued)
531700 Draft Plan Supplies Expenditures for drafting and planning equipment and supplies.
531800 Cleaning Supplies Expenditures for cleaning supplies.
532100 Educational Supplies Expenditures for supplies specifically associated with external educational activities not encompassed elsewhere.
532200 Photo Supplies Expenditures for photography equipment supplies.
532300 Exhibit Supplies Expenditures for supplies specifically associated with external exhibits not encompassed elsewhere.
532400 Consignment Commission Fees Expenditures for fees paid to artists whose work is sold on consignment by the Metroparks.
Materials and Supplies for Field Operations (533xxx) 533100 Plants Expenditures for plants.
533200 Required/Regulatory Signs Expenditures for signs not related to interpreting a park feature, an educational activity, or a public relations campaign, such as speed limit signs, parking signs, address/park identification signs, human resources employment law posters and signs communicating Metroparks codes (e.g. No Drinking, Dogs Must be on Leash).
533300 Road Salt Expenditures for road salt/brine.
533400 Playground Material Expenditures for playground related materials.
Utilities (54xxxx)
Utilities (540xxx) These accounts are used to record the expenditure of funds to utility companies for the provision of services.
540100 Disposal Payments for solid waste collection and disposal from Metroparks owned facilities.
540200 Septic Payments for sewage services supplied to Metroparks facilities.
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Expenditure Account Definitions (Continued)
540300 Water Payments for water services supplied to Metroparks facilities.
540400 Electric Payments for electrical services supplied to Metroparks facilities.
540500 Gas Diesel Payments for gas and diesel to fuel the Metroparks on and off-road fleet.
540600 Heating Fuel Payments for propane and natural gas supplied to Metroparks facilities.
540700 Telephone Payments for telephone services supplied to Metroparks facilities.
Services (55xxxx) The Services category of expenses is used to record the expenditure of funds for labor, technical and professional contract services; service agreements (rents and leases); and payments resulting from the performance of a particular service.
Professional Development (550xxx) These accounts are used to record expenditures associated with the continuing education of personnel.
550100 Conferences/Training The cost associated with training an employee, such as the cost for training employees on the operation of new equipment (computers, software applications) and the cost of registration to professional seminars, conferences and examination fees if required.
550200 Memberships Dues The cost of joining and maintaining active status in professional organizations or associations.
550300 Tuition Expense Reimbursement expenses for completing post-secondary coursework at an accredited college or university.
Professional/Consultant Services (551xxx) These accounts are used to record expenditures for individual personal services performed on a contractual basis.
551100 Legal Services Expenditures for attorneys. The individuals would be paid according to the terms of their contract for services rendered.
551200 Appraiser/Surveyor Costs for appraisal and surveyor services.
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Expenditure Account Definitions (Continued)
551300 Architect/Engineer Expenditures for architects and/or engineers.
551400 Alarm Systems Expenditures for alarm system monitoring.
551500 Insurance Expenditures for general liability insurance and property/casualty insurance on Metroparks-owned assets.
551600 Graphic Services Expenditures for external graphic art contractors and services.
551700 Banking Services Expenditures for external banking services.
551800 Accounting/Auditing Expenditures for accountants and/or auditors for services associated with the annual audit of financial statements or retained to assist in the preparation of the annual financial statements. Payments to the Auditor of State would be charged to this account.
551900 Miscellaneous Contract Services Expenditures for contract services used in operations and that are not accounted for elsewhere in the account code structure.
Restoration, Maintenance, & Repair (552xxx) These accounts are used to record expenditures for outside repair and maintenance services that are not performed by Metroparks employees, on buildings, machinery, vehicles, etc., and includes the cost of labor and materials.
552100 Computer/Technology Contracts for the support and maintenance of computer systems.
552200 Radios Contracts for the support and maintenance of radio systems.
552300 Phone Maintenance Expenditures for individual phone maintenance.
552400 Canal Boat Expenditures for canal boat improvements and maintenance.
552500 Tree Work Expenditures for tree maintenance or removal.
552600 Natural Area Research Expenditures for the support of the research of natural areas.
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Expenditure Account Definitions (Continued)
552700 Other Equipment Repair Expenditures for services that are performed by non-Metroparks employees on equipment.
552800 Buildings Expenditures for maintenance and repairs on buildings.
552850 Rental Property Expenditures for maintenance and repairs on Metroparks owned rental property.
552900 Structures other than Buildings Expenditures for maintenance and repairs on structures other than buildings such as boat docks, playgrounds, fountains, retaining walls, fencing.
Public Relations/Marketing (553xxx) These accounts are used to record public relations expenditures such as advertising, legal notices, and informational publications.
553100 Legal Notices Expenditures for the publication of legally required public notices. Legally required employment law posters should be coded to Required/Regulatory Signs (533200).
553200 Advertising and Publications – External To account for the costs of advertising and publishing informational Metroparks publications.
553300 Advertising and Publications – Internal To account for the costs of advertising and publishing information for the benefit of Metroparks employees.
553400 Community Relations Expenditures to support the development of positive relationships between the Metroparks and its supporting community.
553500 Marketing and Educational Signs Expenditures for custom made informational and educational signs for park visitors includes interpretation displays and signage. Also see description of Required/Regulatory Signs (533200).
Inter/Intra Governmental Billing (554xxx) Expenditures made to other governments for services rendered on behalf of the Metroparks.
554100 Fire Contracts Expenditures for contracted services with the fire departments.
554200 Delinquent Property Taxes Advertising Expenditures for the cost of advertising delinquent taxes due in the newspaper. The advertising is arranged by the County and deducted from the semi-annual property tax settlement.
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Expenditure Account Definitions (Continued)
554300 County Auditor and Treasurer Fees Fees paid to the County/State Auditor and/or Treasurer for collecting property taxes. The amounts are deducted from the property tax settlements.
554350 Land Reutilization Fees Fees paid to the Lucas County Land Bank (a community improvement corporation to help return vacant and abandoned properties to productive use – i.e., manage properties post-foreclosure) via the Lucas County/State Auditor and/or Treasurer to support its annual operations. The amounts are deducted from the property tax settlements.
554360 County Election Expense Fees paid to Lucas County for election expense associated with Levy requests or renewals placed on the ballot.
554400 Other Intergovernmental Miscellaneous billings and or deductions paid to other governmental agencies that are not properly accounted for above and do not represent a significant expenditure.
Rents/Leases (555xxx) To record expenditures for temporary rentals or leases of machinery, equipment, real estate, etc.
555100 Equipment Rental Rental of equipment used in Metroparks operations.
555200 Land/Real Estate Rental Rental of land or real estate.
555300 Rental Property Maintenance & Repair Expenditures made for the maintenance of rental properties.
Taxes (556xxx) To account for the payment of property and sales tax.
556100 Property Taxes Taxes and assessments on various Metroparks owned properties.
556200 Sales Tax Remittance Remittance of sales tax to the State of Ohio for sales of goods in the General Store and Farmhouse.
556900 Other Tax Payments Expenditures for taxes not covered in any other category.
Other Services (557xxx) These accounts are used to record expenditures for services not properly accounted for in another category.
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Expenditure Account Definitions (Continued)
557100 Uniforms For uniform purchases and maintenance as approved by the union contract or Human Resources Department.
557200 Official Bond Expenditures for surety bonds for officials of the Metroparks.
557300 Refunds For entries to return monies which were previously recorded as revenue.
Debt Service (56xxxx) Expenditures from the Debt Service group of accounts will be made only by the Finance Director. The expenditures are for principal and interest payments due on outstanding debt issues. Specific definitions for each account within this group of accounts are not provided since they are self-explanatory and are restricted in their use.
560100 Trustee Fees Payments made to financial institutions which are acting as fiscal agents on behalf of the Metroparks.
Debt Service Payments – Principal Payment (561xxx) The following accounts are used to record reductions of outstanding principal for various forms of debt as follows:
561100 Principal Payments – G.O. Notes 561200 Principal Payments – G.O. Bonds
Debt Service Payments – Interest Payment (562xxx) The following accounts are used to record the payment of interest on outstanding debt as follows:
562100 Interest Payments – G.O. Notes 562200 Interest Payments – G.O. Bonds
Capital Outlay (57xxxx) Expenditures for real and personal property of the Metroparks that costs $5,000 or more per item and has a useful life of at least three (3) years.
Land and Land Improvements (570xxx) Expenditures for land or land improvements.
570000 Unallocated Capital Improvement Expenditures for land that will be utilized by the Metroparks. 570100 Land Purchase Expenditures for land that will be utilized by the Metroparks.
570200 Land Improvements Expenditures for improvements to land that are not considered buildings or structures such as natural areas restoration.
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Expenditure Account Definitions (Continued)
570300 Land Improvements – Demolition Expenditures for demolition of buildings and structures on land to prepare the land for its intended use.
Buildings and Structures (571xxx) Expenditures for the construction or purchase of buildings or structures such as shelters, maintenance buildings, canal locks etc.
571000 Capital Professional Services Expenses Expenditures for professional services associated with capital projects.
571100 New Buildings Expenditures for the purchase or construction of new buildings.
571110 Capital Maintenance Existing Buildings Expenditures for capital renovations to existing buildings.
571200 New Structures Other Than Buildings Expenditures for the purchase or construction of structures other than buildings such as boat docks, playgrounds, fountains, retaining walls and fencing.
571210 Existing Structures Other Than Buildings – Major Maintenance Expenditures for major maintenance ($5,000 or more) on existing structures other than buildings.
Infrastructure (572xxx) Expenditures for the construction, purchase, major maintenance ($5,000 or more) or major improvement ($5,000 or more) of Metroparks’ infrastructure.
572000 Capital Outlay New Park Construction Capital expenditures for the construction of new parks.
572100 Waterlines Expenditures for capital outlay on assets used to provide the Metroparks’ water service.
572200 Sewer lines Expenditures for capital outlay on assets used to provide the Metroparks’ sewer service.
572300 Communications/Technology Expenditures for capital outlay on assets used to provide the Metroparks’ communication and technology services.
572400 Electric (Lighting) Expenditures for capital outlay on assets used to provide the Metroparks’ electric service.
572500 Gas Expenditures for capital outlay on assets used to provide the Metroparks’ natural gas service.
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Expenditure Account Definitions (Continued)
572600 Roadways and Parking Lots Expenditures for paved and unpaved roadways and parking lots.
572700 Trails Expenditures for paved and unpaved trails.
572800 Bridges Expenditures for bridges.
572900 Miscellaneous Infrastructure Expenditures for infrastructure not covered in any other category.
Equipment (573xxx) Expenditures for machinery and equipment that meet the criteria to be considered a capital asset.
573100 Furniture and Fixtures Expenditures for furniture and/or fixtures such as desks, tables, filing cabinets, counters, bookcases, etc. that cost $5,000 or more per item and have a useful life of at least three (3) years.
573200 Vehicles Expenditures for licensed and unlicensed vehicles including, trucks, trailers, tractors, motorized carts, etc.
573300 Machinery and Equipment Expenditures for non-vehicular machinery and equipment such as mowers, chain saws, compressors, cement mixers, trenchers, etc.
573400 Technological Equipment Expenditures for computers, network servers, modems, etc.
573500 Other Equipment Expenditures on miscellaneous equipment and machinery that is not properly defined by any of the other categories noted above.
575100 Miscellaneous Capital Expenditures for capital not covered in any other category.
Other Expenditures (58xxxx) These accounts are used to record non-annual operational expenditures that are not encompassed elsewhere.
Other Expenditures (580xxx) Disbursements for non-annual expenditures.
580100 Replacement Fund To account for expenditures established under ORC 1545.25 Replacement Fund.
580200 Contingency To account for expenditures for unanticipated expenses occurring during the year as approved by senior leadership.
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Expenditure Account Definitions (Continued)
580300 Cost Savings Project Expenditures Expenditures for investment and cost-saving measures that result in future operational savings.
580400 Major/Capital Technology Expenditures Major and/or capital expenditures for hardware, software, and infrastructure to provide services.
580600 Park Operations Expenditures to pay outside contractors for the management of park operations.
580900 Other Expenditures To account for other non-annual expenditures not properly accounted for in another account.
Other Financing Uses (59xxxx) These accounts are used to record current financial expenditures that are reported separately from expenditures to avoid distorting expenditure trends. This is limited to items classified by GAAP.
Transfers/Advances to Other Funds (599xxx) These accounts are used to track the transfers between funds of the Metroparks.
599900 Advance Out Accounting transfer of funds that are made on a temporary basis with the intent that the receiving fund will return the money thus transferred at a date in the future.
599800 Transfer Out Routine accounting transfers between funds where the intent is not to return the money to the fund from which the money was originally taken, but rather to provide an ongoing subsidy.
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