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The following financial information presents an overview of monies disbursed for the years ended December 31, 2021 and 2020. The financial information presented has been taken from the 2021 City of Middleburg Heights Annual Comprehensive Financial Report (ACFR). The opens in a new windowACFR is comprised of more than 140 pages of detailed financial statements, notes, schedules and statistical information. The ACFR was prepared in conformance with Generally Accepted Accounting Principles (GAAP) and audited by the Auditor of the State of Ohio, receiving an unmodified opinion. An unmodified opinion is given when an auditor can state that the financial statements are accurately and fairly presented.

Readers desiring the more detailed financial statements and the full disclosure GAAP basis of accounting information reported in the CAFR are asked to please visit the Financial Reports section of this website.

Expenses 2021 2020
Security of Persons and Property**:
Police 6,112,722 6,221,397
Fire 4,588,732 4,660,546
Safety Director 0 0
General Government $5,855,516 $10,259,818
Streets and Highways 5,354,727 4,316,103
Culture and Recreation 1,578,667 3,055,653
Sanitation 1,373,640 1,219,782
Economic Development 760,949 579,966
Community Development 525,245 1,151,692
Interest and Fiscal Charges 302,113 193,700
Public Health Services 289,200 256,598
Total Expenses $26,741,511 $25,470,030

General Government Offices – Mayor’s Office, City Council, Mayor’s Court, and all general administrative departments. The largest general administrative departments include Public Service, Finance, and Law.

Expenses by Type Definitions

2021 Expenses by Function

2020 Expenses by Function

Security of Persons and Property (40.0%)

General Government (21.9%)

Streets and Highways (20.0%)

Culture and Recreation (5.9%)

Sanitation (5.1%)

Economic Development  (2.9%)

Community Development (2.0%)

Interest and Fiscal Charges (1.1%)

Public Health Services (1.1%)

Security of Persons & Property
Police – provides public safety services via our patrol division, detective bureau, City jail, and dispatch operations.

Fire – provides public safety services through fire protection and suppression, EMS, rescue, and public safety education programs.

Safety Director – coordinates the activities of both the Police and Fire Departments.

Culture & Recreation – include costs associated with operating the Community Center and other recreational programs.

Streets and Highways – includes all costs associated with maintaining our roads and infrastructure.

Sanitation – includes costs associated with providing rubbish removal services for our citizens.

Community Development – consists of our Building Department, City Engineer, and Planning and Zoning Commissions.

Interest and Fiscal Charges – includes interest payments on municipal debt.

Public Health Services – includes senior transportation services and property tax dollars levied for Southwest General Hospital.