The following financial information presents an overview of monies disbursed for the years ended December 31, 2018 and 2017. The financial information presented has been taken from the 2018 City of Middleburg Heights Comprehensive Annual Financial Report (CAFR). The CAFR 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 2018 2017
General Government $9,293,223 $9,193,766
Security of Persons and Property:
  Police 6,273,941 5,721,292
  Fire 5,132,916 4,664,396
  Safety Director 40,999 65,336
Culture and Recreation 4,249,189 4,280,980
Streets and Highways 3,682,770 4,635,443
Sanitation 1,074,595 968,468
Community Development 940,128 951,924
Interest and Fiscal Charges 283,304 305,050
Economic Development 373,206 374,547
Public Health Services 269,917 268,837
Total Expenses $31,614,188 $31,430,039

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 

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.