The following financial information presents an overview of monies disbursed for the years ended December 31, 2019 and 2018. The financial information presented has been taken from the 2019 City of Middleburg Heights Comprehensive Annual Financial Report (CAFR). The opens in a new windowCAFR is comprised of more than 130 pages of detailed financial statements, notes, schedules and statistical information. The CAFR 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 ||2019 ||2018 |
|General Government ||$9,832,734 ||$9,293,223 |
|Security of Persons and Property**: || || |
|Police ||1,606,519 ||6,273,941 |
|Fire ||-73,648 ||5,132,916 |
|Safety Director ||0 ||40,999 |
|Culture and Recreation ||4,903,950 ||4,249,189 |
|Streets and Highways ||5,837,026 ||3,682,770 |
|Sanitation ||1,166,123 ||1,074,595 |
|Community Development ||1,211,646 ||940,128 |
|Interest and Fiscal Charges ||233,267 ||283,304 |
|Economic Development ||456,698 ||373,206 |
|Public Health Services ||295,715 ||269,917 |
|Total Expenses ||$25,470,030 ||$31,614,188 |
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
2019 Expenses by Function
| || |
Security of Persons and Property (6.0%)**
General Government (38.6%)
Culture and Recreation (19.2%)
Streets and Highways (22.9%)
Community Development (4.8%)
Interest and Fiscal Charges (0.9%)
Economic Development (1.8%)
Public Health Services (1.2%)
** The significant decrease of Security of Persons and Property for Police and Fire in 2019 is a result of the Ohio Police and Fire Pension Fund changing its retiree health care model to a stipend-based health care model thus reducing its total OPEB liability, which translates to a significantly lower net OPEB liability reported by employers. Without this significant change ($10,615,534), Security of Persons and Property would account for nearly 34% of the City’s Expenses.
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.