The following financial information presents an overview of monies disbursed for the years ended December 31, 2025 and 2024. The financial information presented has been taken from the 2025 City of Middleburg Heights Annual Comprehensive Financial Report (ACFR). The ACFR is comprised of more than 150 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 | 2025 | 2024 |
| Security of Persons and Property: | ||
| Police | $7,902,798 | $8,210,240 |
| Fire | 5,781,833 | 5,969,469 |
| General Government | 16,884,525 | 9,899,466 |
| Streets and Highways | 5,595,230 | 4,934,475 |
| Culture and Recreation | 4,000,469 | 3,958,502 |
| Sanitation | 1,578,608 | 1,562,836 |
| Community Development | 939,743 | 1,014,536 |
| Economic Development | 891,043 | 857,999 |
| Interest and Fiscal Charges | 1,000,300 | 769,609 |
| Public Health Services | 297,339 | 301,086 |
| Total Expenses |
$44,871,888
|
$37,478,218 |
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
2025 Expenses by Function |
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 |
Security of Persons and Property (30.5%) |
|
General Government (37.6%) |
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Streets and Highways (12.5%) |
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Culture and Recreation (8.9%) |
|
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Sanitation (3.5%) |
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Community Development (2.1%) |
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Economic Development (2.0%) |
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Interest and Fiscal Charges (2.2%) |
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Public Health Services (0.7%) |
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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.